[{"data":1,"prerenderedAt":27664},["ShallowReactive",2],{"tip-plan-comptable-compte-16884-sur-emprunts-aupres-des-etablissements-de-credit":3,"plan-comptable-compte-16884-sur-emprunts-aupres-des-etablissements-de-credit-similars":458},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5263Nh57bnGfP3jQB5kQb","Entry","2025-05-27T13:56:39.160Z","2025-06-03T09:52:28.371Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":389,"faq_structured_data":390,"category":391},"16884 - sur emprunts auprès des établissements de crédit",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,225,232,239,246,269,302,309,342,349,356],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 16884 - sur emprunts auprès des établissements de crédit",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les intérêts courus et non échus sur les emprunts contractés auprès des établissements de crédit",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 16884 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 16884 est un sous-compte du 1688 - Intérêts courus sur autres emprunts et dettes assimilées qui permet spécifiquement d'enregistrer les intérêts courus et non encore échus sur les emprunts contractés auprès des établissements de crédit.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la hiérarchie suivante du Plan Comptable Général 2025 :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Classe 1 : Comptes de capitaux",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"16 : Emprunts et dettes assimilées",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"164 : Emprunts auprès des établissements de crédit",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"1648 : Intérêts courus sur emprunts auprès des établissements de crédit",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"16884 : Sur emprunts auprès des établissements de crédit",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 16884 permet d'appliquer le principe comptable de séparation des exercices en rattachant les charges d'intérêts à l'exercice auquel elles se rapportent, même si ces intérêts ne sont pas encore payés à la clôture de l'exercice. Il constitue ainsi une dette financière au bilan de l'entreprise.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 16884 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 16884 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":193,"content":194},{},[195,205,215],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"À la clôture de l'exercice comptable : pour enregistrer les intérêts courus et non échus sur les emprunts contractés auprès des établissements de crédit, lorsque la date de paiement des intérêts ne coïncide pas avec la date de clôture.",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Lors des arrêtés comptables intermédiaires : dans le cadre de situations comptables périodiques (trimestrielles, semestrielles), pour donner une image fidèle des charges financières de la période concernée.",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Dans le cadre d'opérations de refinancement : pour déterminer avec précision le coût global d'un emprunt lors de son remboursement anticipé ou de sa renégociation.",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"L'écriture comptable type consiste à débiter le compte 6611 - Intérêts des emprunts et dettes par le crédit du compte 16884 pour le montant des intérêts courus à la date de clôture ou d'arrêté comptable.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Quels sont les impacts fiscaux du compte 16884 ?",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"L'utilisation du compte 16884 entraîne plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":247,"content":248},{},[249,259],{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Déductibilité fiscale des intérêts : Les intérêts d'emprunt constituent généralement des charges financières déductibles du résultat fiscal. L'enregistrement des intérêts courus via le compte 16884 permet de déduire fiscalement ces charges sur l'exercice auquel elles se rapportent, conformément au principe de rattachement des charges aux produits.",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Limitation de la déductibilité des charges financières nettes : Attention toutefois aux règles de plafonnement de la déductibilité des charges financières nettes, notamment :",[],{},{"nodeType":117,"data":270,"content":271},{},[272,282,292],{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"La limitation générale à 3 millions d'euros ou 30% de l'EBITDA fiscal",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Les règles spécifiques applicables aux entreprises sous-capitalisées",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Les dispositions anti-hybrides",[],{},{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Contrôle fiscal : Les intérêts courus comptabilisés au compte 16884 font l'objet d'une attention particulière lors des contrôles fiscaux, notamment pour vérifier :",[],{},{"nodeType":117,"data":310,"content":311},{},[312,322,332],{"nodeType":121,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"La réalité de la dette sous-jacente",[],{},{"nodeType":121,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Le caractère normal du taux d'intérêt appliqué",[],{},{"nodeType":121,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"La cohérence entre les montants comptabilisés et les contrats de prêt",[],{},{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"TVA : Les intérêts d'emprunt sont exonérés de TVA selon l'article 261 C du CGI, ce qui s'applique également aux intérêts courus comptabilisés au compte 16884.",[],{},{"nodeType":95,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"3 point clés à retenir sur le compte 16884",[],{},{"nodeType":117,"data":357,"content":358},{},[359,369,379],{"nodeType":121,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"Le compte 16884 permet d'appliquer le principe de séparation des exercices en rattachant les intérêts courus non échus sur emprunts bancaires à l'exercice concerné, garantissant ainsi une image fidèle des charges financières.",[],{},{"nodeType":121,"data":370,"content":371},{},[372],{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"Son utilisation est obligatoire à la clôture de l'exercice pour tous les emprunts auprès d'établissements de crédit dont les échéances de paiement d'intérêts ne coïncident pas avec la date de clôture.",[],{},{"nodeType":121,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"Les montants enregistrés au compte 16884 sont fiscalement déductibles sur l'exercice de rattachement, sous réserve des limitations générales applicables aux charges financières.",[],{},"compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",false,[392],{"metadata":393,"sys":396,"fields":408},{"tags":394,"concepts":395},[],[],{"space":397,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":402,"publishedVersion":404,"revision":62,"contentType":405,"locale":29},{"sys":398},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":403},{"id":21,"type":12,"linkType":22},24,{"sys":406},{"type":12,"linkType":27,"id":407},"category",{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":412,"metaTitle":414,"metaDescription":415,"mainTitle":416,"subtitle":433,"heroImage":434,"ctaButton":456,"ctaLink":457},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[413],"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":417,"content":418,"nodeType":74},{},[419,426],{"data":420,"content":421,"nodeType":78},{},[422],{"data":423,"marks":424,"value":425,"nodeType":82},{},[],"Plan comptable général",{"data":427,"content":428,"nodeType":87},{},[429],{"data":430,"marks":431,"value":432,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":435,"sys":438,"fields":445},{"tags":436,"concepts":437},[],[],{"space":439,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":443,"publishedVersion":62,"revision":44,"locale":29},{"sys":440},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":444},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":447},"Facturation",{"url":448,"details":449,"fileName":454,"contentType":455},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":450,"image":451},246703,{"width":452,"height":453},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[459,508,557,606,655,704,753,802,851,900,949,998,1047,1096,1145,1194,1243,1292,1341,1390,1439,1488,1537,1586,1635,1684,1733,1782,1831,1880,1929,1978,2027,2076,2125,2174,2223,2272,2321,2370,2419,2468,2517,2566,2615,2665,2714,2763,2812,2861,2910,2959,3008,3057,3106,3155,3204,3253,3302,3351,3400,3449,3498,3547,3596,3645,3694,3743,3792,3841,3890,3939,3988,4037,4086,4135,4185,4234,4283,4332,4381,4430,4479,4528,4577,4626,4675,4724,4773,4822,4871,4920,4969,5018,5067,5116,5165,5214,5263,5312,5361,5410,5459,5508,5557,5606,5655,5704,5753,5802,5851,5900,5949,5998,6047,6096,6145,6194,6243,6292,6341,6390,6439,6488,6537,6586,6635,6684,6733,6782,6831,6880,6929,6978,7027,7076,7125,7174,7223,7272,7322,7371,7420,7469,7518,7567,7616,7665,7714,7763,7812,7861,7910,7959,8008,8057,8106,8155,8204,8254,8302,8351,8400,8449,8498,8547,8596,8645,8694,8743,8792,8841,8890,8939,8988,9037,9086,9135,9184,9233,9282,9331,9380,9429,9478,9527,9576,9625,9674,9723,9772,9821,9870,9919,9968,10017,10066,10115,10164,10213,10262,10311,10360,10409,10458,10507,10556,10605,10654,10703,10753,10802,10851,10900,10949,10998,11047,11096,11145,11194,11243,11293,11342,11391,11440,11489,11538,11587,11636,11685,11734,11783,11832,11881,11930,11979,12028,12077,12126,12175,12224,12273,12323,12372,12421,12470,12519,12568,12617,12666,12715,12764,12813,12862,12911,12960,13009,13058,13107,13156,13205,13254,13303,13352,13401,13450,13499,13548,13597,13646,13695,13744,13793,13842,13891,13940,13989,14038,14087,14136,14185,14234,14283,14332,14381,14430,14479,14528,14577,14627,14676,14725,14774,14823,14872,14921,14970,15019,15068,15117,15166,15215,15264,15313,15362,15411,15460,15509,15558,15607,15656,15705,15754,15803,15852,15901,15950,15999,16048,16097,16146,16195,16244,16293,16342,16391,16440,16489,16538,16587,16636,16685,16730,16779,16828,16877,16926,16975,17024,17073,17122,17171,17220,17269,17318,17367,17416,17465,17514,17563,17612,17661,17710,17759,17808,17857,17905,17954,18003,18052,18101,18150,18199,18248,18297,18347,18396,18445,18494,18543,18592,18641,18690,18739,18788,18837,18885,18934,18983,19032,19081,19130,19179,19228,19277,19326,19375,19424,19473,19522,19571,19620,19669,19718,19767,19816,19865,19914,19963,20012,20062,20111,20160,20209,20258,20307,20356,20405,20454,20503,20552,20601,20650,20699,20748,20797,20846,20895,20944,20993,21042,21091,21140,21189,21238,21287,21336,21385,21434,21483,21532,21581,21630,21679,21728,21777,21827,21876,21925,21975,22024,22073,22122,22171,22220,22269,22318,22367,22416,22466,22516,22565,22614,22663,22712,22761,22810,22859,22908,22957,23006,23055,23104,23153,23202,23251,23301,23349,23398,23447,23496,23545,23594,23643,23692,23741,23790,23839,23888,23937,23986,24035,24084,24133,24183,24232,24281,24330,24379,24428,24477,24525,24574,24623,24672,24721,24770,24819,24868,24916,24965,25014,25063,25112,25161,25210,25259,25308,25357,25407,25456,25505,25554,25603,25652,25701,25750,25799,25848,25897,25946,25995,26044,26093,26143,26192,26241,26290,26339,26388,26437,26486,26535,26584,26633,26683,26732,26781,26830,26879,26928,26977,27026,27075,27124,27173,27222,27271,27320,27369,27418,27468,27517,27566,27615],{"sys":460,"fields":463},{"id":461,"createdAt":462},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":464,"slug":465,"articleIntro":464,"category":466},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[467],{"metadata":468,"sys":471,"fields":478},{"tags":469,"concepts":470},[],[],{"space":472,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":474,"publishedVersion":404,"revision":62,"contentType":476,"locale":29},{"sys":473},{"type":12,"linkType":13,"id":14},{"sys":475},{"id":21,"type":12,"linkType":22},{"sys":477},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":479,"metaTitle":414,"metaDescription":415,"mainTitle":480,"subtitle":433,"heroImage":495,"ctaButton":456,"ctaLink":457},[413],{"data":481,"content":482,"nodeType":74},{},[483,489],{"data":484,"content":485,"nodeType":78},{},[486],{"data":487,"marks":488,"value":425,"nodeType":82},{},[],{"data":490,"content":491,"nodeType":87},{},[492],{"data":493,"marks":494,"value":432,"nodeType":82},{},[],{"metadata":496,"sys":499,"fields":504},{"tags":497,"concepts":498},[],[],{"space":500,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":502,"publishedVersion":62,"revision":44,"locale":29},{"sys":501},{"type":12,"linkType":13,"id":14},{"sys":503},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":505},{"url":448,"details":506,"fileName":454,"contentType":455},{"size":450,"image":507},{"width":452,"height":453},{"sys":509,"fields":512},{"id":510,"createdAt":511},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":513,"slug":514,"articleIntro":513,"category":515},"331 - Produits en cours","compte-331-produits-en-cours",[516],{"metadata":517,"sys":520,"fields":527},{"tags":518,"concepts":519},[],[],{"space":521,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":523,"publishedVersion":404,"revision":62,"contentType":525,"locale":29},{"sys":522},{"type":12,"linkType":13,"id":14},{"sys":524},{"id":21,"type":12,"linkType":22},{"sys":526},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":528,"metaTitle":414,"metaDescription":415,"mainTitle":529,"subtitle":433,"heroImage":544,"ctaButton":456,"ctaLink":457},[413],{"data":530,"content":531,"nodeType":74},{},[532,538],{"data":533,"content":534,"nodeType":78},{},[535],{"data":536,"marks":537,"value":425,"nodeType":82},{},[],{"data":539,"content":540,"nodeType":87},{},[541],{"data":542,"marks":543,"value":432,"nodeType":82},{},[],{"metadata":545,"sys":548,"fields":553},{"tags":546,"concepts":547},[],[],{"space":549,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":551,"publishedVersion":62,"revision":44,"locale":29},{"sys":550},{"type":12,"linkType":13,"id":14},{"sys":552},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":554},{"url":448,"details":555,"fileName":454,"contentType":455},{"size":450,"image":556},{"width":452,"height":453},{"sys":558,"fields":561},{"id":559,"createdAt":560},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":562,"slug":563,"articleIntro":562,"category":564},"6358 - Autres droits","compte-6358-autres-droits",[565],{"metadata":566,"sys":569,"fields":576},{"tags":567,"concepts":568},[],[],{"space":570,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":572,"publishedVersion":404,"revision":62,"contentType":574,"locale":29},{"sys":571},{"type":12,"linkType":13,"id":14},{"sys":573},{"id":21,"type":12,"linkType":22},{"sys":575},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":577,"metaTitle":414,"metaDescription":415,"mainTitle":578,"subtitle":433,"heroImage":593,"ctaButton":456,"ctaLink":457},[413],{"data":579,"content":580,"nodeType":74},{},[581,587],{"data":582,"content":583,"nodeType":78},{},[584],{"data":585,"marks":586,"value":425,"nodeType":82},{},[],{"data":588,"content":589,"nodeType":87},{},[590],{"data":591,"marks":592,"value":432,"nodeType":82},{},[],{"metadata":594,"sys":597,"fields":602},{"tags":595,"concepts":596},[],[],{"space":598,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":600,"publishedVersion":62,"revision":44,"locale":29},{"sys":599},{"type":12,"linkType":13,"id":14},{"sys":601},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":603},{"url":448,"details":604,"fileName":454,"contentType":455},{"size":450,"image":605},{"width":452,"height":453},{"sys":607,"fields":610},{"id":608,"createdAt":609},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":611,"slug":612,"articleIntro":611,"category":613},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[614],{"metadata":615,"sys":618,"fields":625},{"tags":616,"concepts":617},[],[],{"space":619,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":621,"publishedVersion":404,"revision":62,"contentType":623,"locale":29},{"sys":620},{"type":12,"linkType":13,"id":14},{"sys":622},{"id":21,"type":12,"linkType":22},{"sys":624},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":626,"metaTitle":414,"metaDescription":415,"mainTitle":627,"subtitle":433,"heroImage":642,"ctaButton":456,"ctaLink":457},[413],{"data":628,"content":629,"nodeType":74},{},[630,636],{"data":631,"content":632,"nodeType":78},{},[633],{"data":634,"marks":635,"value":425,"nodeType":82},{},[],{"data":637,"content":638,"nodeType":87},{},[639],{"data":640,"marks":641,"value":432,"nodeType":82},{},[],{"metadata":643,"sys":646,"fields":651},{"tags":644,"concepts":645},[],[],{"space":647,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":649,"publishedVersion":62,"revision":44,"locale":29},{"sys":648},{"type":12,"linkType":13,"id":14},{"sys":650},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":652},{"url":448,"details":653,"fileName":454,"contentType":455},{"size":450,"image":654},{"width":452,"height":453},{"sys":656,"fields":659},{"id":657,"createdAt":658},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":660,"slug":661,"articleIntro":660,"category":662},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[663],{"metadata":664,"sys":667,"fields":674},{"tags":665,"concepts":666},[],[],{"space":668,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":670,"publishedVersion":404,"revision":62,"contentType":672,"locale":29},{"sys":669},{"type":12,"linkType":13,"id":14},{"sys":671},{"id":21,"type":12,"linkType":22},{"sys":673},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":675,"metaTitle":414,"metaDescription":415,"mainTitle":676,"subtitle":433,"heroImage":691,"ctaButton":456,"ctaLink":457},[413],{"data":677,"content":678,"nodeType":74},{},[679,685],{"data":680,"content":681,"nodeType":78},{},[682],{"data":683,"marks":684,"value":425,"nodeType":82},{},[],{"data":686,"content":687,"nodeType":87},{},[688],{"data":689,"marks":690,"value":432,"nodeType":82},{},[],{"metadata":692,"sys":695,"fields":700},{"tags":693,"concepts":694},[],[],{"space":696,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":698,"publishedVersion":62,"revision":44,"locale":29},{"sys":697},{"type":12,"linkType":13,"id":14},{"sys":699},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":701},{"url":448,"details":702,"fileName":454,"contentType":455},{"size":450,"image":703},{"width":452,"height":453},{"sys":705,"fields":708},{"id":706,"createdAt":707},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":709,"slug":710,"articleIntro":709,"category":711},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[712],{"metadata":713,"sys":716,"fields":723},{"tags":714,"concepts":715},[],[],{"space":717,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":719,"publishedVersion":404,"revision":62,"contentType":721,"locale":29},{"sys":718},{"type":12,"linkType":13,"id":14},{"sys":720},{"id":21,"type":12,"linkType":22},{"sys":722},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":724,"metaTitle":414,"metaDescription":415,"mainTitle":725,"subtitle":433,"heroImage":740,"ctaButton":456,"ctaLink":457},[413],{"data":726,"content":727,"nodeType":74},{},[728,734],{"data":729,"content":730,"nodeType":78},{},[731],{"data":732,"marks":733,"value":425,"nodeType":82},{},[],{"data":735,"content":736,"nodeType":87},{},[737],{"data":738,"marks":739,"value":432,"nodeType":82},{},[],{"metadata":741,"sys":744,"fields":749},{"tags":742,"concepts":743},[],[],{"space":745,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":747,"publishedVersion":62,"revision":44,"locale":29},{"sys":746},{"type":12,"linkType":13,"id":14},{"sys":748},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":750},{"url":448,"details":751,"fileName":454,"contentType":455},{"size":450,"image":752},{"width":452,"height":453},{"sys":754,"fields":757},{"id":755,"createdAt":756},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":758,"slug":759,"articleIntro":758,"category":760},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[761],{"metadata":762,"sys":765,"fields":772},{"tags":763,"concepts":764},[],[],{"space":766,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":768,"publishedVersion":404,"revision":62,"contentType":770,"locale":29},{"sys":767},{"type":12,"linkType":13,"id":14},{"sys":769},{"id":21,"type":12,"linkType":22},{"sys":771},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":773,"metaTitle":414,"metaDescription":415,"mainTitle":774,"subtitle":433,"heroImage":789,"ctaButton":456,"ctaLink":457},[413],{"data":775,"content":776,"nodeType":74},{},[777,783],{"data":778,"content":779,"nodeType":78},{},[780],{"data":781,"marks":782,"value":425,"nodeType":82},{},[],{"data":784,"content":785,"nodeType":87},{},[786],{"data":787,"marks":788,"value":432,"nodeType":82},{},[],{"metadata":790,"sys":793,"fields":798},{"tags":791,"concepts":792},[],[],{"space":794,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":796,"publishedVersion":62,"revision":44,"locale":29},{"sys":795},{"type":12,"linkType":13,"id":14},{"sys":797},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":799},{"url":448,"details":800,"fileName":454,"contentType":455},{"size":450,"image":801},{"width":452,"height":453},{"sys":803,"fields":806},{"id":804,"createdAt":805},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":807,"slug":808,"articleIntro":807,"category":809},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[810],{"metadata":811,"sys":814,"fields":821},{"tags":812,"concepts":813},[],[],{"space":815,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":817,"publishedVersion":404,"revision":62,"contentType":819,"locale":29},{"sys":816},{"type":12,"linkType":13,"id":14},{"sys":818},{"id":21,"type":12,"linkType":22},{"sys":820},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":822,"metaTitle":414,"metaDescription":415,"mainTitle":823,"subtitle":433,"heroImage":838,"ctaButton":456,"ctaLink":457},[413],{"data":824,"content":825,"nodeType":74},{},[826,832],{"data":827,"content":828,"nodeType":78},{},[829],{"data":830,"marks":831,"value":425,"nodeType":82},{},[],{"data":833,"content":834,"nodeType":87},{},[835],{"data":836,"marks":837,"value":432,"nodeType":82},{},[],{"metadata":839,"sys":842,"fields":847},{"tags":840,"concepts":841},[],[],{"space":843,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":845,"publishedVersion":62,"revision":44,"locale":29},{"sys":844},{"type":12,"linkType":13,"id":14},{"sys":846},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":848},{"url":448,"details":849,"fileName":454,"contentType":455},{"size":450,"image":850},{"width":452,"height":453},{"sys":852,"fields":855},{"id":853,"createdAt":854},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":856,"slug":857,"articleIntro":856,"category":858},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[859],{"metadata":860,"sys":863,"fields":870},{"tags":861,"concepts":862},[],[],{"space":864,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":866,"publishedVersion":404,"revision":62,"contentType":868,"locale":29},{"sys":865},{"type":12,"linkType":13,"id":14},{"sys":867},{"id":21,"type":12,"linkType":22},{"sys":869},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":871,"metaTitle":414,"metaDescription":415,"mainTitle":872,"subtitle":433,"heroImage":887,"ctaButton":456,"ctaLink":457},[413],{"data":873,"content":874,"nodeType":74},{},[875,881],{"data":876,"content":877,"nodeType":78},{},[878],{"data":879,"marks":880,"value":425,"nodeType":82},{},[],{"data":882,"content":883,"nodeType":87},{},[884],{"data":885,"marks":886,"value":432,"nodeType":82},{},[],{"metadata":888,"sys":891,"fields":896},{"tags":889,"concepts":890},[],[],{"space":892,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":894,"publishedVersion":62,"revision":44,"locale":29},{"sys":893},{"type":12,"linkType":13,"id":14},{"sys":895},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":897},{"url":448,"details":898,"fileName":454,"contentType":455},{"size":450,"image":899},{"width":452,"height":453},{"sys":901,"fields":904},{"id":902,"createdAt":903},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":905,"slug":906,"articleIntro":-1,"category":907},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[908],{"metadata":909,"sys":912,"fields":919},{"tags":910,"concepts":911},[],[],{"space":913,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":915,"publishedVersion":404,"revision":62,"contentType":917,"locale":29},{"sys":914},{"type":12,"linkType":13,"id":14},{"sys":916},{"id":21,"type":12,"linkType":22},{"sys":918},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":920,"metaTitle":414,"metaDescription":415,"mainTitle":921,"subtitle":433,"heroImage":936,"ctaButton":456,"ctaLink":457},[413],{"data":922,"content":923,"nodeType":74},{},[924,930],{"data":925,"content":926,"nodeType":78},{},[927],{"data":928,"marks":929,"value":425,"nodeType":82},{},[],{"data":931,"content":932,"nodeType":87},{},[933],{"data":934,"marks":935,"value":432,"nodeType":82},{},[],{"metadata":937,"sys":940,"fields":945},{"tags":938,"concepts":939},[],[],{"space":941,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":943,"publishedVersion":62,"revision":44,"locale":29},{"sys":942},{"type":12,"linkType":13,"id":14},{"sys":944},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":946},{"url":448,"details":947,"fileName":454,"contentType":455},{"size":450,"image":948},{"width":452,"height":453},{"sys":950,"fields":953},{"id":951,"createdAt":952},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":954,"slug":955,"articleIntro":954,"category":956},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[957],{"metadata":958,"sys":961,"fields":968},{"tags":959,"concepts":960},[],[],{"space":962,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":964,"publishedVersion":404,"revision":62,"contentType":966,"locale":29},{"sys":963},{"type":12,"linkType":13,"id":14},{"sys":965},{"id":21,"type":12,"linkType":22},{"sys":967},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":969,"metaTitle":414,"metaDescription":415,"mainTitle":970,"subtitle":433,"heroImage":985,"ctaButton":456,"ctaLink":457},[413],{"data":971,"content":972,"nodeType":74},{},[973,979],{"data":974,"content":975,"nodeType":78},{},[976],{"data":977,"marks":978,"value":425,"nodeType":82},{},[],{"data":980,"content":981,"nodeType":87},{},[982],{"data":983,"marks":984,"value":432,"nodeType":82},{},[],{"metadata":986,"sys":989,"fields":994},{"tags":987,"concepts":988},[],[],{"space":990,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":992,"publishedVersion":62,"revision":44,"locale":29},{"sys":991},{"type":12,"linkType":13,"id":14},{"sys":993},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":995},{"url":448,"details":996,"fileName":454,"contentType":455},{"size":450,"image":997},{"width":452,"height":453},{"sys":999,"fields":1002},{"id":1000,"createdAt":1001},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":1003,"slug":1004,"articleIntro":1003,"category":1005},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[1006],{"metadata":1007,"sys":1010,"fields":1017},{"tags":1008,"concepts":1009},[],[],{"space":1011,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1013,"publishedVersion":404,"revision":62,"contentType":1015,"locale":29},{"sys":1012},{"type":12,"linkType":13,"id":14},{"sys":1014},{"id":21,"type":12,"linkType":22},{"sys":1016},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1018,"metaTitle":414,"metaDescription":415,"mainTitle":1019,"subtitle":433,"heroImage":1034,"ctaButton":456,"ctaLink":457},[413],{"data":1020,"content":1021,"nodeType":74},{},[1022,1028],{"data":1023,"content":1024,"nodeType":78},{},[1025],{"data":1026,"marks":1027,"value":425,"nodeType":82},{},[],{"data":1029,"content":1030,"nodeType":87},{},[1031],{"data":1032,"marks":1033,"value":432,"nodeType":82},{},[],{"metadata":1035,"sys":1038,"fields":1043},{"tags":1036,"concepts":1037},[],[],{"space":1039,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1041,"publishedVersion":62,"revision":44,"locale":29},{"sys":1040},{"type":12,"linkType":13,"id":14},{"sys":1042},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1044},{"url":448,"details":1045,"fileName":454,"contentType":455},{"size":450,"image":1046},{"width":452,"height":453},{"sys":1048,"fields":1051},{"id":1049,"createdAt":1050},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":1052,"slug":1053,"articleIntro":-1,"category":1054},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[1055],{"metadata":1056,"sys":1059,"fields":1066},{"tags":1057,"concepts":1058},[],[],{"space":1060,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1062,"publishedVersion":404,"revision":62,"contentType":1064,"locale":29},{"sys":1061},{"type":12,"linkType":13,"id":14},{"sys":1063},{"id":21,"type":12,"linkType":22},{"sys":1065},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1067,"metaTitle":414,"metaDescription":415,"mainTitle":1068,"subtitle":433,"heroImage":1083,"ctaButton":456,"ctaLink":457},[413],{"data":1069,"content":1070,"nodeType":74},{},[1071,1077],{"data":1072,"content":1073,"nodeType":78},{},[1074],{"data":1075,"marks":1076,"value":425,"nodeType":82},{},[],{"data":1078,"content":1079,"nodeType":87},{},[1080],{"data":1081,"marks":1082,"value":432,"nodeType":82},{},[],{"metadata":1084,"sys":1087,"fields":1092},{"tags":1085,"concepts":1086},[],[],{"space":1088,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1090,"publishedVersion":62,"revision":44,"locale":29},{"sys":1089},{"type":12,"linkType":13,"id":14},{"sys":1091},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1093},{"url":448,"details":1094,"fileName":454,"contentType":455},{"size":450,"image":1095},{"width":452,"height":453},{"sys":1097,"fields":1100},{"id":1098,"createdAt":1099},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":1101,"slug":1102,"articleIntro":1101,"category":1103},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[1104],{"metadata":1105,"sys":1108,"fields":1115},{"tags":1106,"concepts":1107},[],[],{"space":1109,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1111,"publishedVersion":404,"revision":62,"contentType":1113,"locale":29},{"sys":1110},{"type":12,"linkType":13,"id":14},{"sys":1112},{"id":21,"type":12,"linkType":22},{"sys":1114},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1116,"metaTitle":414,"metaDescription":415,"mainTitle":1117,"subtitle":433,"heroImage":1132,"ctaButton":456,"ctaLink":457},[413],{"data":1118,"content":1119,"nodeType":74},{},[1120,1126],{"data":1121,"content":1122,"nodeType":78},{},[1123],{"data":1124,"marks":1125,"value":425,"nodeType":82},{},[],{"data":1127,"content":1128,"nodeType":87},{},[1129],{"data":1130,"marks":1131,"value":432,"nodeType":82},{},[],{"metadata":1133,"sys":1136,"fields":1141},{"tags":1134,"concepts":1135},[],[],{"space":1137,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1139,"publishedVersion":62,"revision":44,"locale":29},{"sys":1138},{"type":12,"linkType":13,"id":14},{"sys":1140},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1142},{"url":448,"details":1143,"fileName":454,"contentType":455},{"size":450,"image":1144},{"width":452,"height":453},{"sys":1146,"fields":1149},{"id":1147,"createdAt":1148},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":1150,"slug":1151,"articleIntro":1150,"category":1152},"Compte 211 - Terrains","compte-211-terrains",[1153],{"metadata":1154,"sys":1157,"fields":1164},{"tags":1155,"concepts":1156},[],[],{"space":1158,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1160,"publishedVersion":404,"revision":62,"contentType":1162,"locale":29},{"sys":1159},{"type":12,"linkType":13,"id":14},{"sys":1161},{"id":21,"type":12,"linkType":22},{"sys":1163},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1165,"metaTitle":414,"metaDescription":415,"mainTitle":1166,"subtitle":433,"heroImage":1181,"ctaButton":456,"ctaLink":457},[413],{"data":1167,"content":1168,"nodeType":74},{},[1169,1175],{"data":1170,"content":1171,"nodeType":78},{},[1172],{"data":1173,"marks":1174,"value":425,"nodeType":82},{},[],{"data":1176,"content":1177,"nodeType":87},{},[1178],{"data":1179,"marks":1180,"value":432,"nodeType":82},{},[],{"metadata":1182,"sys":1185,"fields":1190},{"tags":1183,"concepts":1184},[],[],{"space":1186,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1188,"publishedVersion":62,"revision":44,"locale":29},{"sys":1187},{"type":12,"linkType":13,"id":14},{"sys":1189},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1191},{"url":448,"details":1192,"fileName":454,"contentType":455},{"size":450,"image":1193},{"width":452,"height":453},{"sys":1195,"fields":1198},{"id":1196,"createdAt":1197},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1199,"slug":1200,"articleIntro":1199,"category":1201},"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",[1202],{"metadata":1203,"sys":1206,"fields":1213},{"tags":1204,"concepts":1205},[],[],{"space":1207,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1209,"publishedVersion":404,"revision":62,"contentType":1211,"locale":29},{"sys":1208},{"type":12,"linkType":13,"id":14},{"sys":1210},{"id":21,"type":12,"linkType":22},{"sys":1212},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1214,"metaTitle":414,"metaDescription":415,"mainTitle":1215,"subtitle":433,"heroImage":1230,"ctaButton":456,"ctaLink":457},[413],{"data":1216,"content":1217,"nodeType":74},{},[1218,1224],{"data":1219,"content":1220,"nodeType":78},{},[1221],{"data":1222,"marks":1223,"value":425,"nodeType":82},{},[],{"data":1225,"content":1226,"nodeType":87},{},[1227],{"data":1228,"marks":1229,"value":432,"nodeType":82},{},[],{"metadata":1231,"sys":1234,"fields":1239},{"tags":1232,"concepts":1233},[],[],{"space":1235,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1237,"publishedVersion":62,"revision":44,"locale":29},{"sys":1236},{"type":12,"linkType":13,"id":14},{"sys":1238},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1240},{"url":448,"details":1241,"fileName":454,"contentType":455},{"size":450,"image":1242},{"width":452,"height":453},{"sys":1244,"fields":1247},{"id":1245,"createdAt":1246},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":1248,"slug":1249,"articleIntro":1248,"category":1250},"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",[1251],{"metadata":1252,"sys":1255,"fields":1262},{"tags":1253,"concepts":1254},[],[],{"space":1256,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1258,"publishedVersion":404,"revision":62,"contentType":1260,"locale":29},{"sys":1257},{"type":12,"linkType":13,"id":14},{"sys":1259},{"id":21,"type":12,"linkType":22},{"sys":1261},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1263,"metaTitle":414,"metaDescription":415,"mainTitle":1264,"subtitle":433,"heroImage":1279,"ctaButton":456,"ctaLink":457},[413],{"data":1265,"content":1266,"nodeType":74},{},[1267,1273],{"data":1268,"content":1269,"nodeType":78},{},[1270],{"data":1271,"marks":1272,"value":425,"nodeType":82},{},[],{"data":1274,"content":1275,"nodeType":87},{},[1276],{"data":1277,"marks":1278,"value":432,"nodeType":82},{},[],{"metadata":1280,"sys":1283,"fields":1288},{"tags":1281,"concepts":1282},[],[],{"space":1284,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1286,"publishedVersion":62,"revision":44,"locale":29},{"sys":1285},{"type":12,"linkType":13,"id":14},{"sys":1287},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1289},{"url":448,"details":1290,"fileName":454,"contentType":455},{"size":450,"image":1291},{"width":452,"height":453},{"sys":1293,"fields":1296},{"id":1294,"createdAt":1295},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":1297,"slug":1298,"articleIntro":1297,"category":1299},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[1300],{"metadata":1301,"sys":1304,"fields":1311},{"tags":1302,"concepts":1303},[],[],{"space":1305,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1307,"publishedVersion":404,"revision":62,"contentType":1309,"locale":29},{"sys":1306},{"type":12,"linkType":13,"id":14},{"sys":1308},{"id":21,"type":12,"linkType":22},{"sys":1310},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1312,"metaTitle":414,"metaDescription":415,"mainTitle":1313,"subtitle":433,"heroImage":1328,"ctaButton":456,"ctaLink":457},[413],{"data":1314,"content":1315,"nodeType":74},{},[1316,1322],{"data":1317,"content":1318,"nodeType":78},{},[1319],{"data":1320,"marks":1321,"value":425,"nodeType":82},{},[],{"data":1323,"content":1324,"nodeType":87},{},[1325],{"data":1326,"marks":1327,"value":432,"nodeType":82},{},[],{"metadata":1329,"sys":1332,"fields":1337},{"tags":1330,"concepts":1331},[],[],{"space":1333,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1335,"publishedVersion":62,"revision":44,"locale":29},{"sys":1334},{"type":12,"linkType":13,"id":14},{"sys":1336},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1338},{"url":448,"details":1339,"fileName":454,"contentType":455},{"size":450,"image":1340},{"width":452,"height":453},{"sys":1342,"fields":1345},{"id":1343,"createdAt":1344},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":1346,"slug":1347,"articleIntro":1346,"category":1348},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[1349],{"metadata":1350,"sys":1353,"fields":1360},{"tags":1351,"concepts":1352},[],[],{"space":1354,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1356,"publishedVersion":404,"revision":62,"contentType":1358,"locale":29},{"sys":1355},{"type":12,"linkType":13,"id":14},{"sys":1357},{"id":21,"type":12,"linkType":22},{"sys":1359},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1361,"metaTitle":414,"metaDescription":415,"mainTitle":1362,"subtitle":433,"heroImage":1377,"ctaButton":456,"ctaLink":457},[413],{"data":1363,"content":1364,"nodeType":74},{},[1365,1371],{"data":1366,"content":1367,"nodeType":78},{},[1368],{"data":1369,"marks":1370,"value":425,"nodeType":82},{},[],{"data":1372,"content":1373,"nodeType":87},{},[1374],{"data":1375,"marks":1376,"value":432,"nodeType":82},{},[],{"metadata":1378,"sys":1381,"fields":1386},{"tags":1379,"concepts":1380},[],[],{"space":1382,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1384,"publishedVersion":62,"revision":44,"locale":29},{"sys":1383},{"type":12,"linkType":13,"id":14},{"sys":1385},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1387},{"url":448,"details":1388,"fileName":454,"contentType":455},{"size":450,"image":1389},{"width":452,"height":453},{"sys":1391,"fields":1394},{"id":1392,"createdAt":1393},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":1395,"slug":1396,"articleIntro":1395,"category":1397},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[1398],{"metadata":1399,"sys":1402,"fields":1409},{"tags":1400,"concepts":1401},[],[],{"space":1403,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1405,"publishedVersion":404,"revision":62,"contentType":1407,"locale":29},{"sys":1404},{"type":12,"linkType":13,"id":14},{"sys":1406},{"id":21,"type":12,"linkType":22},{"sys":1408},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1410,"metaTitle":414,"metaDescription":415,"mainTitle":1411,"subtitle":433,"heroImage":1426,"ctaButton":456,"ctaLink":457},[413],{"data":1412,"content":1413,"nodeType":74},{},[1414,1420],{"data":1415,"content":1416,"nodeType":78},{},[1417],{"data":1418,"marks":1419,"value":425,"nodeType":82},{},[],{"data":1421,"content":1422,"nodeType":87},{},[1423],{"data":1424,"marks":1425,"value":432,"nodeType":82},{},[],{"metadata":1427,"sys":1430,"fields":1435},{"tags":1428,"concepts":1429},[],[],{"space":1431,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1433,"publishedVersion":62,"revision":44,"locale":29},{"sys":1432},{"type":12,"linkType":13,"id":14},{"sys":1434},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1436},{"url":448,"details":1437,"fileName":454,"contentType":455},{"size":450,"image":1438},{"width":452,"height":453},{"sys":1440,"fields":1443},{"id":1441,"createdAt":1442},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":1444,"slug":1445,"articleIntro":1444,"category":1446},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[1447],{"metadata":1448,"sys":1451,"fields":1458},{"tags":1449,"concepts":1450},[],[],{"space":1452,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1454,"publishedVersion":404,"revision":62,"contentType":1456,"locale":29},{"sys":1453},{"type":12,"linkType":13,"id":14},{"sys":1455},{"id":21,"type":12,"linkType":22},{"sys":1457},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1459,"metaTitle":414,"metaDescription":415,"mainTitle":1460,"subtitle":433,"heroImage":1475,"ctaButton":456,"ctaLink":457},[413],{"data":1461,"content":1462,"nodeType":74},{},[1463,1469],{"data":1464,"content":1465,"nodeType":78},{},[1466],{"data":1467,"marks":1468,"value":425,"nodeType":82},{},[],{"data":1470,"content":1471,"nodeType":87},{},[1472],{"data":1473,"marks":1474,"value":432,"nodeType":82},{},[],{"metadata":1476,"sys":1479,"fields":1484},{"tags":1477,"concepts":1478},[],[],{"space":1480,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1482,"publishedVersion":62,"revision":44,"locale":29},{"sys":1481},{"type":12,"linkType":13,"id":14},{"sys":1483},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1485},{"url":448,"details":1486,"fileName":454,"contentType":455},{"size":450,"image":1487},{"width":452,"height":453},{"sys":1489,"fields":1492},{"id":1490,"createdAt":1491},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":1493,"slug":1494,"articleIntro":1493,"category":1495},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[1496],{"metadata":1497,"sys":1500,"fields":1507},{"tags":1498,"concepts":1499},[],[],{"space":1501,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1503,"publishedVersion":404,"revision":62,"contentType":1505,"locale":29},{"sys":1502},{"type":12,"linkType":13,"id":14},{"sys":1504},{"id":21,"type":12,"linkType":22},{"sys":1506},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1508,"metaTitle":414,"metaDescription":415,"mainTitle":1509,"subtitle":433,"heroImage":1524,"ctaButton":456,"ctaLink":457},[413],{"data":1510,"content":1511,"nodeType":74},{},[1512,1518],{"data":1513,"content":1514,"nodeType":78},{},[1515],{"data":1516,"marks":1517,"value":425,"nodeType":82},{},[],{"data":1519,"content":1520,"nodeType":87},{},[1521],{"data":1522,"marks":1523,"value":432,"nodeType":82},{},[],{"metadata":1525,"sys":1528,"fields":1533},{"tags":1526,"concepts":1527},[],[],{"space":1529,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1531,"publishedVersion":62,"revision":44,"locale":29},{"sys":1530},{"type":12,"linkType":13,"id":14},{"sys":1532},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1534},{"url":448,"details":1535,"fileName":454,"contentType":455},{"size":450,"image":1536},{"width":452,"height":453},{"sys":1538,"fields":1541},{"id":1539,"createdAt":1540},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":1542,"slug":1543,"articleIntro":1542,"category":1544},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[1545],{"metadata":1546,"sys":1549,"fields":1556},{"tags":1547,"concepts":1548},[],[],{"space":1550,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1552,"publishedVersion":404,"revision":62,"contentType":1554,"locale":29},{"sys":1551},{"type":12,"linkType":13,"id":14},{"sys":1553},{"id":21,"type":12,"linkType":22},{"sys":1555},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1557,"metaTitle":414,"metaDescription":415,"mainTitle":1558,"subtitle":433,"heroImage":1573,"ctaButton":456,"ctaLink":457},[413],{"data":1559,"content":1560,"nodeType":74},{},[1561,1567],{"data":1562,"content":1563,"nodeType":78},{},[1564],{"data":1565,"marks":1566,"value":425,"nodeType":82},{},[],{"data":1568,"content":1569,"nodeType":87},{},[1570],{"data":1571,"marks":1572,"value":432,"nodeType":82},{},[],{"metadata":1574,"sys":1577,"fields":1582},{"tags":1575,"concepts":1576},[],[],{"space":1578,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1580,"publishedVersion":62,"revision":44,"locale":29},{"sys":1579},{"type":12,"linkType":13,"id":14},{"sys":1581},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1583},{"url":448,"details":1584,"fileName":454,"contentType":455},{"size":450,"image":1585},{"width":452,"height":453},{"sys":1587,"fields":1590},{"id":1588,"createdAt":1589},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":1591,"slug":1592,"articleIntro":1591,"category":1593},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[1594],{"metadata":1595,"sys":1598,"fields":1605},{"tags":1596,"concepts":1597},[],[],{"space":1599,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1601,"publishedVersion":404,"revision":62,"contentType":1603,"locale":29},{"sys":1600},{"type":12,"linkType":13,"id":14},{"sys":1602},{"id":21,"type":12,"linkType":22},{"sys":1604},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1606,"metaTitle":414,"metaDescription":415,"mainTitle":1607,"subtitle":433,"heroImage":1622,"ctaButton":456,"ctaLink":457},[413],{"data":1608,"content":1609,"nodeType":74},{},[1610,1616],{"data":1611,"content":1612,"nodeType":78},{},[1613],{"data":1614,"marks":1615,"value":425,"nodeType":82},{},[],{"data":1617,"content":1618,"nodeType":87},{},[1619],{"data":1620,"marks":1621,"value":432,"nodeType":82},{},[],{"metadata":1623,"sys":1626,"fields":1631},{"tags":1624,"concepts":1625},[],[],{"space":1627,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1629,"publishedVersion":62,"revision":44,"locale":29},{"sys":1628},{"type":12,"linkType":13,"id":14},{"sys":1630},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1632},{"url":448,"details":1633,"fileName":454,"contentType":455},{"size":450,"image":1634},{"width":452,"height":453},{"sys":1636,"fields":1639},{"id":1637,"createdAt":1638},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":1640,"slug":1641,"articleIntro":1640,"category":1642},"Compte 451 - Groupe","compte-451-groupe",[1643],{"metadata":1644,"sys":1647,"fields":1654},{"tags":1645,"concepts":1646},[],[],{"space":1648,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1650,"publishedVersion":404,"revision":62,"contentType":1652,"locale":29},{"sys":1649},{"type":12,"linkType":13,"id":14},{"sys":1651},{"id":21,"type":12,"linkType":22},{"sys":1653},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1655,"metaTitle":414,"metaDescription":415,"mainTitle":1656,"subtitle":433,"heroImage":1671,"ctaButton":456,"ctaLink":457},[413],{"data":1657,"content":1658,"nodeType":74},{},[1659,1665],{"data":1660,"content":1661,"nodeType":78},{},[1662],{"data":1663,"marks":1664,"value":425,"nodeType":82},{},[],{"data":1666,"content":1667,"nodeType":87},{},[1668],{"data":1669,"marks":1670,"value":432,"nodeType":82},{},[],{"metadata":1672,"sys":1675,"fields":1680},{"tags":1673,"concepts":1674},[],[],{"space":1676,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1678,"publishedVersion":62,"revision":44,"locale":29},{"sys":1677},{"type":12,"linkType":13,"id":14},{"sys":1679},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1681},{"url":448,"details":1682,"fileName":454,"contentType":455},{"size":450,"image":1683},{"width":452,"height":453},{"sys":1685,"fields":1688},{"id":1686,"createdAt":1687},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":1689,"slug":1690,"articleIntro":1689,"category":1691},"6471 - Prestations directes","compte-6471-prestations-directes",[1692],{"metadata":1693,"sys":1696,"fields":1703},{"tags":1694,"concepts":1695},[],[],{"space":1697,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1699,"publishedVersion":404,"revision":62,"contentType":1701,"locale":29},{"sys":1698},{"type":12,"linkType":13,"id":14},{"sys":1700},{"id":21,"type":12,"linkType":22},{"sys":1702},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1704,"metaTitle":414,"metaDescription":415,"mainTitle":1705,"subtitle":433,"heroImage":1720,"ctaButton":456,"ctaLink":457},[413],{"data":1706,"content":1707,"nodeType":74},{},[1708,1714],{"data":1709,"content":1710,"nodeType":78},{},[1711],{"data":1712,"marks":1713,"value":425,"nodeType":82},{},[],{"data":1715,"content":1716,"nodeType":87},{},[1717],{"data":1718,"marks":1719,"value":432,"nodeType":82},{},[],{"metadata":1721,"sys":1724,"fields":1729},{"tags":1722,"concepts":1723},[],[],{"space":1725,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1727,"publishedVersion":62,"revision":44,"locale":29},{"sys":1726},{"type":12,"linkType":13,"id":14},{"sys":1728},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1730},{"url":448,"details":1731,"fileName":454,"contentType":455},{"size":450,"image":1732},{"width":452,"height":453},{"sys":1734,"fields":1737},{"id":1735,"createdAt":1736},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":1738,"slug":1739,"articleIntro":1738,"category":1740},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[1741],{"metadata":1742,"sys":1745,"fields":1752},{"tags":1743,"concepts":1744},[],[],{"space":1746,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1748,"publishedVersion":404,"revision":62,"contentType":1750,"locale":29},{"sys":1747},{"type":12,"linkType":13,"id":14},{"sys":1749},{"id":21,"type":12,"linkType":22},{"sys":1751},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1753,"metaTitle":414,"metaDescription":415,"mainTitle":1754,"subtitle":433,"heroImage":1769,"ctaButton":456,"ctaLink":457},[413],{"data":1755,"content":1756,"nodeType":74},{},[1757,1763],{"data":1758,"content":1759,"nodeType":78},{},[1760],{"data":1761,"marks":1762,"value":425,"nodeType":82},{},[],{"data":1764,"content":1765,"nodeType":87},{},[1766],{"data":1767,"marks":1768,"value":432,"nodeType":82},{},[],{"metadata":1770,"sys":1773,"fields":1778},{"tags":1771,"concepts":1772},[],[],{"space":1774,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1776,"publishedVersion":62,"revision":44,"locale":29},{"sys":1775},{"type":12,"linkType":13,"id":14},{"sys":1777},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1779},{"url":448,"details":1780,"fileName":454,"contentType":455},{"size":450,"image":1781},{"width":452,"height":453},{"sys":1783,"fields":1786},{"id":1784,"createdAt":1785},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":1787,"slug":1788,"articleIntro":-1,"category":1789},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[1790],{"metadata":1791,"sys":1794,"fields":1801},{"tags":1792,"concepts":1793},[],[],{"space":1795,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1797,"publishedVersion":404,"revision":62,"contentType":1799,"locale":29},{"sys":1796},{"type":12,"linkType":13,"id":14},{"sys":1798},{"id":21,"type":12,"linkType":22},{"sys":1800},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1802,"metaTitle":414,"metaDescription":415,"mainTitle":1803,"subtitle":433,"heroImage":1818,"ctaButton":456,"ctaLink":457},[413],{"data":1804,"content":1805,"nodeType":74},{},[1806,1812],{"data":1807,"content":1808,"nodeType":78},{},[1809],{"data":1810,"marks":1811,"value":425,"nodeType":82},{},[],{"data":1813,"content":1814,"nodeType":87},{},[1815],{"data":1816,"marks":1817,"value":432,"nodeType":82},{},[],{"metadata":1819,"sys":1822,"fields":1827},{"tags":1820,"concepts":1821},[],[],{"space":1823,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1825,"publishedVersion":62,"revision":44,"locale":29},{"sys":1824},{"type":12,"linkType":13,"id":14},{"sys":1826},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1828},{"url":448,"details":1829,"fileName":454,"contentType":455},{"size":450,"image":1830},{"width":452,"height":453},{"sys":1832,"fields":1835},{"id":1833,"createdAt":1834},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":1836,"slug":1837,"articleIntro":-1,"category":1838},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[1839],{"metadata":1840,"sys":1843,"fields":1850},{"tags":1841,"concepts":1842},[],[],{"space":1844,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1846,"publishedVersion":404,"revision":62,"contentType":1848,"locale":29},{"sys":1845},{"type":12,"linkType":13,"id":14},{"sys":1847},{"id":21,"type":12,"linkType":22},{"sys":1849},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1851,"metaTitle":414,"metaDescription":415,"mainTitle":1852,"subtitle":433,"heroImage":1867,"ctaButton":456,"ctaLink":457},[413],{"data":1853,"content":1854,"nodeType":74},{},[1855,1861],{"data":1856,"content":1857,"nodeType":78},{},[1858],{"data":1859,"marks":1860,"value":425,"nodeType":82},{},[],{"data":1862,"content":1863,"nodeType":87},{},[1864],{"data":1865,"marks":1866,"value":432,"nodeType":82},{},[],{"metadata":1868,"sys":1871,"fields":1876},{"tags":1869,"concepts":1870},[],[],{"space":1872,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1874,"publishedVersion":62,"revision":44,"locale":29},{"sys":1873},{"type":12,"linkType":13,"id":14},{"sys":1875},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1877},{"url":448,"details":1878,"fileName":454,"contentType":455},{"size":450,"image":1879},{"width":452,"height":453},{"sys":1881,"fields":1884},{"id":1882,"createdAt":1883},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":1885,"slug":1886,"articleIntro":1885,"category":1887},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[1888],{"metadata":1889,"sys":1892,"fields":1899},{"tags":1890,"concepts":1891},[],[],{"space":1893,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1895,"publishedVersion":404,"revision":62,"contentType":1897,"locale":29},{"sys":1894},{"type":12,"linkType":13,"id":14},{"sys":1896},{"id":21,"type":12,"linkType":22},{"sys":1898},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1900,"metaTitle":414,"metaDescription":415,"mainTitle":1901,"subtitle":433,"heroImage":1916,"ctaButton":456,"ctaLink":457},[413],{"data":1902,"content":1903,"nodeType":74},{},[1904,1910],{"data":1905,"content":1906,"nodeType":78},{},[1907],{"data":1908,"marks":1909,"value":425,"nodeType":82},{},[],{"data":1911,"content":1912,"nodeType":87},{},[1913],{"data":1914,"marks":1915,"value":432,"nodeType":82},{},[],{"metadata":1917,"sys":1920,"fields":1925},{"tags":1918,"concepts":1919},[],[],{"space":1921,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1923,"publishedVersion":62,"revision":44,"locale":29},{"sys":1922},{"type":12,"linkType":13,"id":14},{"sys":1924},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1926},{"url":448,"details":1927,"fileName":454,"contentType":455},{"size":450,"image":1928},{"width":452,"height":453},{"sys":1930,"fields":1933},{"id":1931,"createdAt":1932},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":1934,"slug":1935,"articleIntro":1934,"category":1936},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[1937],{"metadata":1938,"sys":1941,"fields":1948},{"tags":1939,"concepts":1940},[],[],{"space":1942,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1944,"publishedVersion":404,"revision":62,"contentType":1946,"locale":29},{"sys":1943},{"type":12,"linkType":13,"id":14},{"sys":1945},{"id":21,"type":12,"linkType":22},{"sys":1947},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1949,"metaTitle":414,"metaDescription":415,"mainTitle":1950,"subtitle":433,"heroImage":1965,"ctaButton":456,"ctaLink":457},[413],{"data":1951,"content":1952,"nodeType":74},{},[1953,1959],{"data":1954,"content":1955,"nodeType":78},{},[1956],{"data":1957,"marks":1958,"value":425,"nodeType":82},{},[],{"data":1960,"content":1961,"nodeType":87},{},[1962],{"data":1963,"marks":1964,"value":432,"nodeType":82},{},[],{"metadata":1966,"sys":1969,"fields":1974},{"tags":1967,"concepts":1968},[],[],{"space":1970,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":1972,"publishedVersion":62,"revision":44,"locale":29},{"sys":1971},{"type":12,"linkType":13,"id":14},{"sys":1973},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":1975},{"url":448,"details":1976,"fileName":454,"contentType":455},{"size":450,"image":1977},{"width":452,"height":453},{"sys":1979,"fields":1982},{"id":1980,"createdAt":1981},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":1983,"slug":1984,"articleIntro":1983,"category":1985},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[1986],{"metadata":1987,"sys":1990,"fields":1997},{"tags":1988,"concepts":1989},[],[],{"space":1991,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":1993,"publishedVersion":404,"revision":62,"contentType":1995,"locale":29},{"sys":1992},{"type":12,"linkType":13,"id":14},{"sys":1994},{"id":21,"type":12,"linkType":22},{"sys":1996},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":1998,"metaTitle":414,"metaDescription":415,"mainTitle":1999,"subtitle":433,"heroImage":2014,"ctaButton":456,"ctaLink":457},[413],{"data":2000,"content":2001,"nodeType":74},{},[2002,2008],{"data":2003,"content":2004,"nodeType":78},{},[2005],{"data":2006,"marks":2007,"value":425,"nodeType":82},{},[],{"data":2009,"content":2010,"nodeType":87},{},[2011],{"data":2012,"marks":2013,"value":432,"nodeType":82},{},[],{"metadata":2015,"sys":2018,"fields":2023},{"tags":2016,"concepts":2017},[],[],{"space":2019,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2021,"publishedVersion":62,"revision":44,"locale":29},{"sys":2020},{"type":12,"linkType":13,"id":14},{"sys":2022},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2024},{"url":448,"details":2025,"fileName":454,"contentType":455},{"size":450,"image":2026},{"width":452,"height":453},{"sys":2028,"fields":2031},{"id":2029,"createdAt":2030},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":2032,"slug":2033,"articleIntro":-1,"category":2034},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[2035],{"metadata":2036,"sys":2039,"fields":2046},{"tags":2037,"concepts":2038},[],[],{"space":2040,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2042,"publishedVersion":404,"revision":62,"contentType":2044,"locale":29},{"sys":2041},{"type":12,"linkType":13,"id":14},{"sys":2043},{"id":21,"type":12,"linkType":22},{"sys":2045},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2047,"metaTitle":414,"metaDescription":415,"mainTitle":2048,"subtitle":433,"heroImage":2063,"ctaButton":456,"ctaLink":457},[413],{"data":2049,"content":2050,"nodeType":74},{},[2051,2057],{"data":2052,"content":2053,"nodeType":78},{},[2054],{"data":2055,"marks":2056,"value":425,"nodeType":82},{},[],{"data":2058,"content":2059,"nodeType":87},{},[2060],{"data":2061,"marks":2062,"value":432,"nodeType":82},{},[],{"metadata":2064,"sys":2067,"fields":2072},{"tags":2065,"concepts":2066},[],[],{"space":2068,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2070,"publishedVersion":62,"revision":44,"locale":29},{"sys":2069},{"type":12,"linkType":13,"id":14},{"sys":2071},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2073},{"url":448,"details":2074,"fileName":454,"contentType":455},{"size":450,"image":2075},{"width":452,"height":453},{"sys":2077,"fields":2080},{"id":2078,"createdAt":2079},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":2081,"slug":2082,"articleIntro":2081,"category":2083},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[2084],{"metadata":2085,"sys":2088,"fields":2095},{"tags":2086,"concepts":2087},[],[],{"space":2089,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2091,"publishedVersion":404,"revision":62,"contentType":2093,"locale":29},{"sys":2090},{"type":12,"linkType":13,"id":14},{"sys":2092},{"id":21,"type":12,"linkType":22},{"sys":2094},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2096,"metaTitle":414,"metaDescription":415,"mainTitle":2097,"subtitle":433,"heroImage":2112,"ctaButton":456,"ctaLink":457},[413],{"data":2098,"content":2099,"nodeType":74},{},[2100,2106],{"data":2101,"content":2102,"nodeType":78},{},[2103],{"data":2104,"marks":2105,"value":425,"nodeType":82},{},[],{"data":2107,"content":2108,"nodeType":87},{},[2109],{"data":2110,"marks":2111,"value":432,"nodeType":82},{},[],{"metadata":2113,"sys":2116,"fields":2121},{"tags":2114,"concepts":2115},[],[],{"space":2117,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2119,"publishedVersion":62,"revision":44,"locale":29},{"sys":2118},{"type":12,"linkType":13,"id":14},{"sys":2120},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2122},{"url":448,"details":2123,"fileName":454,"contentType":455},{"size":450,"image":2124},{"width":452,"height":453},{"sys":2126,"fields":2129},{"id":2127,"createdAt":2128},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":2130,"slug":2131,"articleIntro":2130,"category":2132},"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",[2133],{"metadata":2134,"sys":2137,"fields":2144},{"tags":2135,"concepts":2136},[],[],{"space":2138,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2140,"publishedVersion":404,"revision":62,"contentType":2142,"locale":29},{"sys":2139},{"type":12,"linkType":13,"id":14},{"sys":2141},{"id":21,"type":12,"linkType":22},{"sys":2143},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2145,"metaTitle":414,"metaDescription":415,"mainTitle":2146,"subtitle":433,"heroImage":2161,"ctaButton":456,"ctaLink":457},[413],{"data":2147,"content":2148,"nodeType":74},{},[2149,2155],{"data":2150,"content":2151,"nodeType":78},{},[2152],{"data":2153,"marks":2154,"value":425,"nodeType":82},{},[],{"data":2156,"content":2157,"nodeType":87},{},[2158],{"data":2159,"marks":2160,"value":432,"nodeType":82},{},[],{"metadata":2162,"sys":2165,"fields":2170},{"tags":2163,"concepts":2164},[],[],{"space":2166,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2168,"publishedVersion":62,"revision":44,"locale":29},{"sys":2167},{"type":12,"linkType":13,"id":14},{"sys":2169},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2171},{"url":448,"details":2172,"fileName":454,"contentType":455},{"size":450,"image":2173},{"width":452,"height":453},{"sys":2175,"fields":2178},{"id":2176,"createdAt":2177},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":2179,"slug":2180,"articleIntro":2179,"category":2181},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[2182],{"metadata":2183,"sys":2186,"fields":2193},{"tags":2184,"concepts":2185},[],[],{"space":2187,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2189,"publishedVersion":404,"revision":62,"contentType":2191,"locale":29},{"sys":2188},{"type":12,"linkType":13,"id":14},{"sys":2190},{"id":21,"type":12,"linkType":22},{"sys":2192},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2194,"metaTitle":414,"metaDescription":415,"mainTitle":2195,"subtitle":433,"heroImage":2210,"ctaButton":456,"ctaLink":457},[413],{"data":2196,"content":2197,"nodeType":74},{},[2198,2204],{"data":2199,"content":2200,"nodeType":78},{},[2201],{"data":2202,"marks":2203,"value":425,"nodeType":82},{},[],{"data":2205,"content":2206,"nodeType":87},{},[2207],{"data":2208,"marks":2209,"value":432,"nodeType":82},{},[],{"metadata":2211,"sys":2214,"fields":2219},{"tags":2212,"concepts":2213},[],[],{"space":2215,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2217,"publishedVersion":62,"revision":44,"locale":29},{"sys":2216},{"type":12,"linkType":13,"id":14},{"sys":2218},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2220},{"url":448,"details":2221,"fileName":454,"contentType":455},{"size":450,"image":2222},{"width":452,"height":453},{"sys":2224,"fields":2227},{"id":2225,"createdAt":2226},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":2228,"slug":2229,"articleIntro":2228,"category":2230},"Compte 101 - Capital","compte-101-capital",[2231],{"metadata":2232,"sys":2235,"fields":2242},{"tags":2233,"concepts":2234},[],[],{"space":2236,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2238,"publishedVersion":404,"revision":62,"contentType":2240,"locale":29},{"sys":2237},{"type":12,"linkType":13,"id":14},{"sys":2239},{"id":21,"type":12,"linkType":22},{"sys":2241},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2243,"metaTitle":414,"metaDescription":415,"mainTitle":2244,"subtitle":433,"heroImage":2259,"ctaButton":456,"ctaLink":457},[413],{"data":2245,"content":2246,"nodeType":74},{},[2247,2253],{"data":2248,"content":2249,"nodeType":78},{},[2250],{"data":2251,"marks":2252,"value":425,"nodeType":82},{},[],{"data":2254,"content":2255,"nodeType":87},{},[2256],{"data":2257,"marks":2258,"value":432,"nodeType":82},{},[],{"metadata":2260,"sys":2263,"fields":2268},{"tags":2261,"concepts":2262},[],[],{"space":2264,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2266,"publishedVersion":62,"revision":44,"locale":29},{"sys":2265},{"type":12,"linkType":13,"id":14},{"sys":2267},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2269},{"url":448,"details":2270,"fileName":454,"contentType":455},{"size":450,"image":2271},{"width":452,"height":453},{"sys":2273,"fields":2276},{"id":2274,"createdAt":2275},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":2277,"slug":2278,"articleIntro":2277,"category":2279},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[2280],{"metadata":2281,"sys":2284,"fields":2291},{"tags":2282,"concepts":2283},[],[],{"space":2285,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2287,"publishedVersion":404,"revision":62,"contentType":2289,"locale":29},{"sys":2286},{"type":12,"linkType":13,"id":14},{"sys":2288},{"id":21,"type":12,"linkType":22},{"sys":2290},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2292,"metaTitle":414,"metaDescription":415,"mainTitle":2293,"subtitle":433,"heroImage":2308,"ctaButton":456,"ctaLink":457},[413],{"data":2294,"content":2295,"nodeType":74},{},[2296,2302],{"data":2297,"content":2298,"nodeType":78},{},[2299],{"data":2300,"marks":2301,"value":425,"nodeType":82},{},[],{"data":2303,"content":2304,"nodeType":87},{},[2305],{"data":2306,"marks":2307,"value":432,"nodeType":82},{},[],{"metadata":2309,"sys":2312,"fields":2317},{"tags":2310,"concepts":2311},[],[],{"space":2313,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2315,"publishedVersion":62,"revision":44,"locale":29},{"sys":2314},{"type":12,"linkType":13,"id":14},{"sys":2316},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2318},{"url":448,"details":2319,"fileName":454,"contentType":455},{"size":450,"image":2320},{"width":452,"height":453},{"sys":2322,"fields":2325},{"id":2323,"createdAt":2324},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":2326,"slug":2327,"articleIntro":2326,"category":2328},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[2329],{"metadata":2330,"sys":2333,"fields":2340},{"tags":2331,"concepts":2332},[],[],{"space":2334,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2336,"publishedVersion":404,"revision":62,"contentType":2338,"locale":29},{"sys":2335},{"type":12,"linkType":13,"id":14},{"sys":2337},{"id":21,"type":12,"linkType":22},{"sys":2339},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2341,"metaTitle":414,"metaDescription":415,"mainTitle":2342,"subtitle":433,"heroImage":2357,"ctaButton":456,"ctaLink":457},[413],{"data":2343,"content":2344,"nodeType":74},{},[2345,2351],{"data":2346,"content":2347,"nodeType":78},{},[2348],{"data":2349,"marks":2350,"value":425,"nodeType":82},{},[],{"data":2352,"content":2353,"nodeType":87},{},[2354],{"data":2355,"marks":2356,"value":432,"nodeType":82},{},[],{"metadata":2358,"sys":2361,"fields":2366},{"tags":2359,"concepts":2360},[],[],{"space":2362,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2364,"publishedVersion":62,"revision":44,"locale":29},{"sys":2363},{"type":12,"linkType":13,"id":14},{"sys":2365},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2367},{"url":448,"details":2368,"fileName":454,"contentType":455},{"size":450,"image":2369},{"width":452,"height":453},{"sys":2371,"fields":2374},{"id":2372,"createdAt":2373},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":2375,"slug":2376,"articleIntro":2375,"category":2377},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[2378],{"metadata":2379,"sys":2382,"fields":2389},{"tags":2380,"concepts":2381},[],[],{"space":2383,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2385,"publishedVersion":404,"revision":62,"contentType":2387,"locale":29},{"sys":2384},{"type":12,"linkType":13,"id":14},{"sys":2386},{"id":21,"type":12,"linkType":22},{"sys":2388},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2390,"metaTitle":414,"metaDescription":415,"mainTitle":2391,"subtitle":433,"heroImage":2406,"ctaButton":456,"ctaLink":457},[413],{"data":2392,"content":2393,"nodeType":74},{},[2394,2400],{"data":2395,"content":2396,"nodeType":78},{},[2397],{"data":2398,"marks":2399,"value":425,"nodeType":82},{},[],{"data":2401,"content":2402,"nodeType":87},{},[2403],{"data":2404,"marks":2405,"value":432,"nodeType":82},{},[],{"metadata":2407,"sys":2410,"fields":2415},{"tags":2408,"concepts":2409},[],[],{"space":2411,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2413,"publishedVersion":62,"revision":44,"locale":29},{"sys":2412},{"type":12,"linkType":13,"id":14},{"sys":2414},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2416},{"url":448,"details":2417,"fileName":454,"contentType":455},{"size":450,"image":2418},{"width":452,"height":453},{"sys":2420,"fields":2423},{"id":2421,"createdAt":2422},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":2424,"slug":2425,"articleIntro":2424,"category":2426},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[2427],{"metadata":2428,"sys":2431,"fields":2438},{"tags":2429,"concepts":2430},[],[],{"space":2432,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2434,"publishedVersion":404,"revision":62,"contentType":2436,"locale":29},{"sys":2433},{"type":12,"linkType":13,"id":14},{"sys":2435},{"id":21,"type":12,"linkType":22},{"sys":2437},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2439,"metaTitle":414,"metaDescription":415,"mainTitle":2440,"subtitle":433,"heroImage":2455,"ctaButton":456,"ctaLink":457},[413],{"data":2441,"content":2442,"nodeType":74},{},[2443,2449],{"data":2444,"content":2445,"nodeType":78},{},[2446],{"data":2447,"marks":2448,"value":425,"nodeType":82},{},[],{"data":2450,"content":2451,"nodeType":87},{},[2452],{"data":2453,"marks":2454,"value":432,"nodeType":82},{},[],{"metadata":2456,"sys":2459,"fields":2464},{"tags":2457,"concepts":2458},[],[],{"space":2460,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2462,"publishedVersion":62,"revision":44,"locale":29},{"sys":2461},{"type":12,"linkType":13,"id":14},{"sys":2463},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2465},{"url":448,"details":2466,"fileName":454,"contentType":455},{"size":450,"image":2467},{"width":452,"height":453},{"sys":2469,"fields":2472},{"id":2470,"createdAt":2471},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":2473,"slug":2474,"articleIntro":2473,"category":2475},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[2476],{"metadata":2477,"sys":2480,"fields":2487},{"tags":2478,"concepts":2479},[],[],{"space":2481,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2483,"publishedVersion":404,"revision":62,"contentType":2485,"locale":29},{"sys":2482},{"type":12,"linkType":13,"id":14},{"sys":2484},{"id":21,"type":12,"linkType":22},{"sys":2486},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2488,"metaTitle":414,"metaDescription":415,"mainTitle":2489,"subtitle":433,"heroImage":2504,"ctaButton":456,"ctaLink":457},[413],{"data":2490,"content":2491,"nodeType":74},{},[2492,2498],{"data":2493,"content":2494,"nodeType":78},{},[2495],{"data":2496,"marks":2497,"value":425,"nodeType":82},{},[],{"data":2499,"content":2500,"nodeType":87},{},[2501],{"data":2502,"marks":2503,"value":432,"nodeType":82},{},[],{"metadata":2505,"sys":2508,"fields":2513},{"tags":2506,"concepts":2507},[],[],{"space":2509,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2511,"publishedVersion":62,"revision":44,"locale":29},{"sys":2510},{"type":12,"linkType":13,"id":14},{"sys":2512},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2514},{"url":448,"details":2515,"fileName":454,"contentType":455},{"size":450,"image":2516},{"width":452,"height":453},{"sys":2518,"fields":2521},{"id":2519,"createdAt":2520},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":2522,"slug":2523,"articleIntro":-1,"category":2524},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[2525],{"metadata":2526,"sys":2529,"fields":2536},{"tags":2527,"concepts":2528},[],[],{"space":2530,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2532,"publishedVersion":404,"revision":62,"contentType":2534,"locale":29},{"sys":2531},{"type":12,"linkType":13,"id":14},{"sys":2533},{"id":21,"type":12,"linkType":22},{"sys":2535},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2537,"metaTitle":414,"metaDescription":415,"mainTitle":2538,"subtitle":433,"heroImage":2553,"ctaButton":456,"ctaLink":457},[413],{"data":2539,"content":2540,"nodeType":74},{},[2541,2547],{"data":2542,"content":2543,"nodeType":78},{},[2544],{"data":2545,"marks":2546,"value":425,"nodeType":82},{},[],{"data":2548,"content":2549,"nodeType":87},{},[2550],{"data":2551,"marks":2552,"value":432,"nodeType":82},{},[],{"metadata":2554,"sys":2557,"fields":2562},{"tags":2555,"concepts":2556},[],[],{"space":2558,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2560,"publishedVersion":62,"revision":44,"locale":29},{"sys":2559},{"type":12,"linkType":13,"id":14},{"sys":2561},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2563},{"url":448,"details":2564,"fileName":454,"contentType":455},{"size":450,"image":2565},{"width":452,"height":453},{"sys":2567,"fields":2570},{"id":2568,"createdAt":2569},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":2571,"slug":2572,"articleIntro":-1,"category":2573},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[2574],{"metadata":2575,"sys":2578,"fields":2585},{"tags":2576,"concepts":2577},[],[],{"space":2579,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2581,"publishedVersion":404,"revision":62,"contentType":2583,"locale":29},{"sys":2580},{"type":12,"linkType":13,"id":14},{"sys":2582},{"id":21,"type":12,"linkType":22},{"sys":2584},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2586,"metaTitle":414,"metaDescription":415,"mainTitle":2587,"subtitle":433,"heroImage":2602,"ctaButton":456,"ctaLink":457},[413],{"data":2588,"content":2589,"nodeType":74},{},[2590,2596],{"data":2591,"content":2592,"nodeType":78},{},[2593],{"data":2594,"marks":2595,"value":425,"nodeType":82},{},[],{"data":2597,"content":2598,"nodeType":87},{},[2599],{"data":2600,"marks":2601,"value":432,"nodeType":82},{},[],{"metadata":2603,"sys":2606,"fields":2611},{"tags":2604,"concepts":2605},[],[],{"space":2607,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2609,"publishedVersion":62,"revision":44,"locale":29},{"sys":2608},{"type":12,"linkType":13,"id":14},{"sys":2610},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2612},{"url":448,"details":2613,"fileName":454,"contentType":455},{"size":450,"image":2614},{"width":452,"height":453},{"sys":2616,"fields":2619},{"id":2617,"createdAt":2618},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2620,"slug":2621,"articleIntro":2622,"category":2623},"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.",[2624],{"metadata":2625,"sys":2628,"fields":2635},{"tags":2626,"concepts":2627},[],[],{"space":2629,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2631,"publishedVersion":404,"revision":62,"contentType":2633,"locale":29},{"sys":2630},{"type":12,"linkType":13,"id":14},{"sys":2632},{"id":21,"type":12,"linkType":22},{"sys":2634},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2636,"metaTitle":414,"metaDescription":415,"mainTitle":2637,"subtitle":433,"heroImage":2652,"ctaButton":456,"ctaLink":457},[413],{"data":2638,"content":2639,"nodeType":74},{},[2640,2646],{"data":2641,"content":2642,"nodeType":78},{},[2643],{"data":2644,"marks":2645,"value":425,"nodeType":82},{},[],{"data":2647,"content":2648,"nodeType":87},{},[2649],{"data":2650,"marks":2651,"value":432,"nodeType":82},{},[],{"metadata":2653,"sys":2656,"fields":2661},{"tags":2654,"concepts":2655},[],[],{"space":2657,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2659,"publishedVersion":62,"revision":44,"locale":29},{"sys":2658},{"type":12,"linkType":13,"id":14},{"sys":2660},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2662},{"url":448,"details":2663,"fileName":454,"contentType":455},{"size":450,"image":2664},{"width":452,"height":453},{"sys":2666,"fields":2669},{"id":2667,"createdAt":2668},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":2670,"slug":2671,"articleIntro":-1,"category":2672},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[2673],{"metadata":2674,"sys":2677,"fields":2684},{"tags":2675,"concepts":2676},[],[],{"space":2678,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2680,"publishedVersion":404,"revision":62,"contentType":2682,"locale":29},{"sys":2679},{"type":12,"linkType":13,"id":14},{"sys":2681},{"id":21,"type":12,"linkType":22},{"sys":2683},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2685,"metaTitle":414,"metaDescription":415,"mainTitle":2686,"subtitle":433,"heroImage":2701,"ctaButton":456,"ctaLink":457},[413],{"data":2687,"content":2688,"nodeType":74},{},[2689,2695],{"data":2690,"content":2691,"nodeType":78},{},[2692],{"data":2693,"marks":2694,"value":425,"nodeType":82},{},[],{"data":2696,"content":2697,"nodeType":87},{},[2698],{"data":2699,"marks":2700,"value":432,"nodeType":82},{},[],{"metadata":2702,"sys":2705,"fields":2710},{"tags":2703,"concepts":2704},[],[],{"space":2706,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2708,"publishedVersion":62,"revision":44,"locale":29},{"sys":2707},{"type":12,"linkType":13,"id":14},{"sys":2709},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2711},{"url":448,"details":2712,"fileName":454,"contentType":455},{"size":450,"image":2713},{"width":452,"height":453},{"sys":2715,"fields":2718},{"id":2716,"createdAt":2717},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":2719,"slug":2720,"articleIntro":-1,"category":2721},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[2722],{"metadata":2723,"sys":2726,"fields":2733},{"tags":2724,"concepts":2725},[],[],{"space":2727,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2729,"publishedVersion":404,"revision":62,"contentType":2731,"locale":29},{"sys":2728},{"type":12,"linkType":13,"id":14},{"sys":2730},{"id":21,"type":12,"linkType":22},{"sys":2732},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2734,"metaTitle":414,"metaDescription":415,"mainTitle":2735,"subtitle":433,"heroImage":2750,"ctaButton":456,"ctaLink":457},[413],{"data":2736,"content":2737,"nodeType":74},{},[2738,2744],{"data":2739,"content":2740,"nodeType":78},{},[2741],{"data":2742,"marks":2743,"value":425,"nodeType":82},{},[],{"data":2745,"content":2746,"nodeType":87},{},[2747],{"data":2748,"marks":2749,"value":432,"nodeType":82},{},[],{"metadata":2751,"sys":2754,"fields":2759},{"tags":2752,"concepts":2753},[],[],{"space":2755,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2757,"publishedVersion":62,"revision":44,"locale":29},{"sys":2756},{"type":12,"linkType":13,"id":14},{"sys":2758},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2760},{"url":448,"details":2761,"fileName":454,"contentType":455},{"size":450,"image":2762},{"width":452,"height":453},{"sys":2764,"fields":2767},{"id":2765,"createdAt":2766},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":2768,"slug":2769,"articleIntro":2768,"category":2770},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[2771],{"metadata":2772,"sys":2775,"fields":2782},{"tags":2773,"concepts":2774},[],[],{"space":2776,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2778,"publishedVersion":404,"revision":62,"contentType":2780,"locale":29},{"sys":2777},{"type":12,"linkType":13,"id":14},{"sys":2779},{"id":21,"type":12,"linkType":22},{"sys":2781},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2783,"metaTitle":414,"metaDescription":415,"mainTitle":2784,"subtitle":433,"heroImage":2799,"ctaButton":456,"ctaLink":457},[413],{"data":2785,"content":2786,"nodeType":74},{},[2787,2793],{"data":2788,"content":2789,"nodeType":78},{},[2790],{"data":2791,"marks":2792,"value":425,"nodeType":82},{},[],{"data":2794,"content":2795,"nodeType":87},{},[2796],{"data":2797,"marks":2798,"value":432,"nodeType":82},{},[],{"metadata":2800,"sys":2803,"fields":2808},{"tags":2801,"concepts":2802},[],[],{"space":2804,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2806,"publishedVersion":62,"revision":44,"locale":29},{"sys":2805},{"type":12,"linkType":13,"id":14},{"sys":2807},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2809},{"url":448,"details":2810,"fileName":454,"contentType":455},{"size":450,"image":2811},{"width":452,"height":453},{"sys":2813,"fields":2816},{"id":2814,"createdAt":2815},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":2817,"slug":2818,"articleIntro":-1,"category":2819},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[2820],{"metadata":2821,"sys":2824,"fields":2831},{"tags":2822,"concepts":2823},[],[],{"space":2825,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2827,"publishedVersion":404,"revision":62,"contentType":2829,"locale":29},{"sys":2826},{"type":12,"linkType":13,"id":14},{"sys":2828},{"id":21,"type":12,"linkType":22},{"sys":2830},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2832,"metaTitle":414,"metaDescription":415,"mainTitle":2833,"subtitle":433,"heroImage":2848,"ctaButton":456,"ctaLink":457},[413],{"data":2834,"content":2835,"nodeType":74},{},[2836,2842],{"data":2837,"content":2838,"nodeType":78},{},[2839],{"data":2840,"marks":2841,"value":425,"nodeType":82},{},[],{"data":2843,"content":2844,"nodeType":87},{},[2845],{"data":2846,"marks":2847,"value":432,"nodeType":82},{},[],{"metadata":2849,"sys":2852,"fields":2857},{"tags":2850,"concepts":2851},[],[],{"space":2853,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2855,"publishedVersion":62,"revision":44,"locale":29},{"sys":2854},{"type":12,"linkType":13,"id":14},{"sys":2856},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2858},{"url":448,"details":2859,"fileName":454,"contentType":455},{"size":450,"image":2860},{"width":452,"height":453},{"sys":2862,"fields":2865},{"id":2863,"createdAt":2864},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":2866,"slug":2867,"articleIntro":2866,"category":2868},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[2869],{"metadata":2870,"sys":2873,"fields":2880},{"tags":2871,"concepts":2872},[],[],{"space":2874,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2876,"publishedVersion":404,"revision":62,"contentType":2878,"locale":29},{"sys":2875},{"type":12,"linkType":13,"id":14},{"sys":2877},{"id":21,"type":12,"linkType":22},{"sys":2879},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2881,"metaTitle":414,"metaDescription":415,"mainTitle":2882,"subtitle":433,"heroImage":2897,"ctaButton":456,"ctaLink":457},[413],{"data":2883,"content":2884,"nodeType":74},{},[2885,2891],{"data":2886,"content":2887,"nodeType":78},{},[2888],{"data":2889,"marks":2890,"value":425,"nodeType":82},{},[],{"data":2892,"content":2893,"nodeType":87},{},[2894],{"data":2895,"marks":2896,"value":432,"nodeType":82},{},[],{"metadata":2898,"sys":2901,"fields":2906},{"tags":2899,"concepts":2900},[],[],{"space":2902,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2904,"publishedVersion":62,"revision":44,"locale":29},{"sys":2903},{"type":12,"linkType":13,"id":14},{"sys":2905},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2907},{"url":448,"details":2908,"fileName":454,"contentType":455},{"size":450,"image":2909},{"width":452,"height":453},{"sys":2911,"fields":2914},{"id":2912,"createdAt":2913},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":2915,"slug":2916,"articleIntro":2915,"category":2917},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[2918],{"metadata":2919,"sys":2922,"fields":2929},{"tags":2920,"concepts":2921},[],[],{"space":2923,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2925,"publishedVersion":404,"revision":62,"contentType":2927,"locale":29},{"sys":2924},{"type":12,"linkType":13,"id":14},{"sys":2926},{"id":21,"type":12,"linkType":22},{"sys":2928},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2930,"metaTitle":414,"metaDescription":415,"mainTitle":2931,"subtitle":433,"heroImage":2946,"ctaButton":456,"ctaLink":457},[413],{"data":2932,"content":2933,"nodeType":74},{},[2934,2940],{"data":2935,"content":2936,"nodeType":78},{},[2937],{"data":2938,"marks":2939,"value":425,"nodeType":82},{},[],{"data":2941,"content":2942,"nodeType":87},{},[2943],{"data":2944,"marks":2945,"value":432,"nodeType":82},{},[],{"metadata":2947,"sys":2950,"fields":2955},{"tags":2948,"concepts":2949},[],[],{"space":2951,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":2953,"publishedVersion":62,"revision":44,"locale":29},{"sys":2952},{"type":12,"linkType":13,"id":14},{"sys":2954},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":2956},{"url":448,"details":2957,"fileName":454,"contentType":455},{"size":450,"image":2958},{"width":452,"height":453},{"sys":2960,"fields":2963},{"id":2961,"createdAt":2962},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":2964,"slug":2965,"articleIntro":2964,"category":2966},"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",[2967],{"metadata":2968,"sys":2971,"fields":2978},{"tags":2969,"concepts":2970},[],[],{"space":2972,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":2974,"publishedVersion":404,"revision":62,"contentType":2976,"locale":29},{"sys":2973},{"type":12,"linkType":13,"id":14},{"sys":2975},{"id":21,"type":12,"linkType":22},{"sys":2977},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":2979,"metaTitle":414,"metaDescription":415,"mainTitle":2980,"subtitle":433,"heroImage":2995,"ctaButton":456,"ctaLink":457},[413],{"data":2981,"content":2982,"nodeType":74},{},[2983,2989],{"data":2984,"content":2985,"nodeType":78},{},[2986],{"data":2987,"marks":2988,"value":425,"nodeType":82},{},[],{"data":2990,"content":2991,"nodeType":87},{},[2992],{"data":2993,"marks":2994,"value":432,"nodeType":82},{},[],{"metadata":2996,"sys":2999,"fields":3004},{"tags":2997,"concepts":2998},[],[],{"space":3000,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3002,"publishedVersion":62,"revision":44,"locale":29},{"sys":3001},{"type":12,"linkType":13,"id":14},{"sys":3003},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3005},{"url":448,"details":3006,"fileName":454,"contentType":455},{"size":450,"image":3007},{"width":452,"height":453},{"sys":3009,"fields":3012},{"id":3010,"createdAt":3011},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":3013,"slug":3014,"articleIntro":-1,"category":3015},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[3016],{"metadata":3017,"sys":3020,"fields":3027},{"tags":3018,"concepts":3019},[],[],{"space":3021,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3023,"publishedVersion":404,"revision":62,"contentType":3025,"locale":29},{"sys":3022},{"type":12,"linkType":13,"id":14},{"sys":3024},{"id":21,"type":12,"linkType":22},{"sys":3026},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3028,"metaTitle":414,"metaDescription":415,"mainTitle":3029,"subtitle":433,"heroImage":3044,"ctaButton":456,"ctaLink":457},[413],{"data":3030,"content":3031,"nodeType":74},{},[3032,3038],{"data":3033,"content":3034,"nodeType":78},{},[3035],{"data":3036,"marks":3037,"value":425,"nodeType":82},{},[],{"data":3039,"content":3040,"nodeType":87},{},[3041],{"data":3042,"marks":3043,"value":432,"nodeType":82},{},[],{"metadata":3045,"sys":3048,"fields":3053},{"tags":3046,"concepts":3047},[],[],{"space":3049,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3051,"publishedVersion":62,"revision":44,"locale":29},{"sys":3050},{"type":12,"linkType":13,"id":14},{"sys":3052},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3054},{"url":448,"details":3055,"fileName":454,"contentType":455},{"size":450,"image":3056},{"width":452,"height":453},{"sys":3058,"fields":3061},{"id":3059,"createdAt":3060},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":3062,"slug":3063,"articleIntro":3062,"category":3064},"Compte 502 - Actions propres","compte-502-actions-propres",[3065],{"metadata":3066,"sys":3069,"fields":3076},{"tags":3067,"concepts":3068},[],[],{"space":3070,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3072,"publishedVersion":404,"revision":62,"contentType":3074,"locale":29},{"sys":3071},{"type":12,"linkType":13,"id":14},{"sys":3073},{"id":21,"type":12,"linkType":22},{"sys":3075},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3077,"metaTitle":414,"metaDescription":415,"mainTitle":3078,"subtitle":433,"heroImage":3093,"ctaButton":456,"ctaLink":457},[413],{"data":3079,"content":3080,"nodeType":74},{},[3081,3087],{"data":3082,"content":3083,"nodeType":78},{},[3084],{"data":3085,"marks":3086,"value":425,"nodeType":82},{},[],{"data":3088,"content":3089,"nodeType":87},{},[3090],{"data":3091,"marks":3092,"value":432,"nodeType":82},{},[],{"metadata":3094,"sys":3097,"fields":3102},{"tags":3095,"concepts":3096},[],[],{"space":3098,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3100,"publishedVersion":62,"revision":44,"locale":29},{"sys":3099},{"type":12,"linkType":13,"id":14},{"sys":3101},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3103},{"url":448,"details":3104,"fileName":454,"contentType":455},{"size":450,"image":3105},{"width":452,"height":453},{"sys":3107,"fields":3110},{"id":3108,"createdAt":3109},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":3111,"slug":3112,"articleIntro":3111,"category":3113},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[3114],{"metadata":3115,"sys":3118,"fields":3125},{"tags":3116,"concepts":3117},[],[],{"space":3119,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3121,"publishedVersion":404,"revision":62,"contentType":3123,"locale":29},{"sys":3120},{"type":12,"linkType":13,"id":14},{"sys":3122},{"id":21,"type":12,"linkType":22},{"sys":3124},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3126,"metaTitle":414,"metaDescription":415,"mainTitle":3127,"subtitle":433,"heroImage":3142,"ctaButton":456,"ctaLink":457},[413],{"data":3128,"content":3129,"nodeType":74},{},[3130,3136],{"data":3131,"content":3132,"nodeType":78},{},[3133],{"data":3134,"marks":3135,"value":425,"nodeType":82},{},[],{"data":3137,"content":3138,"nodeType":87},{},[3139],{"data":3140,"marks":3141,"value":432,"nodeType":82},{},[],{"metadata":3143,"sys":3146,"fields":3151},{"tags":3144,"concepts":3145},[],[],{"space":3147,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3149,"publishedVersion":62,"revision":44,"locale":29},{"sys":3148},{"type":12,"linkType":13,"id":14},{"sys":3150},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3152},{"url":448,"details":3153,"fileName":454,"contentType":455},{"size":450,"image":3154},{"width":452,"height":453},{"sys":3156,"fields":3159},{"id":3157,"createdAt":3158},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":3160,"slug":3161,"articleIntro":-1,"category":3162},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[3163],{"metadata":3164,"sys":3167,"fields":3174},{"tags":3165,"concepts":3166},[],[],{"space":3168,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3170,"publishedVersion":404,"revision":62,"contentType":3172,"locale":29},{"sys":3169},{"type":12,"linkType":13,"id":14},{"sys":3171},{"id":21,"type":12,"linkType":22},{"sys":3173},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3175,"metaTitle":414,"metaDescription":415,"mainTitle":3176,"subtitle":433,"heroImage":3191,"ctaButton":456,"ctaLink":457},[413],{"data":3177,"content":3178,"nodeType":74},{},[3179,3185],{"data":3180,"content":3181,"nodeType":78},{},[3182],{"data":3183,"marks":3184,"value":425,"nodeType":82},{},[],{"data":3186,"content":3187,"nodeType":87},{},[3188],{"data":3189,"marks":3190,"value":432,"nodeType":82},{},[],{"metadata":3192,"sys":3195,"fields":3200},{"tags":3193,"concepts":3194},[],[],{"space":3196,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3198,"publishedVersion":62,"revision":44,"locale":29},{"sys":3197},{"type":12,"linkType":13,"id":14},{"sys":3199},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3201},{"url":448,"details":3202,"fileName":454,"contentType":455},{"size":450,"image":3203},{"width":452,"height":453},{"sys":3205,"fields":3208},{"id":3206,"createdAt":3207},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":3209,"slug":3210,"articleIntro":-1,"category":3211},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[3212],{"metadata":3213,"sys":3216,"fields":3223},{"tags":3214,"concepts":3215},[],[],{"space":3217,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3219,"publishedVersion":404,"revision":62,"contentType":3221,"locale":29},{"sys":3218},{"type":12,"linkType":13,"id":14},{"sys":3220},{"id":21,"type":12,"linkType":22},{"sys":3222},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3224,"metaTitle":414,"metaDescription":415,"mainTitle":3225,"subtitle":433,"heroImage":3240,"ctaButton":456,"ctaLink":457},[413],{"data":3226,"content":3227,"nodeType":74},{},[3228,3234],{"data":3229,"content":3230,"nodeType":78},{},[3231],{"data":3232,"marks":3233,"value":425,"nodeType":82},{},[],{"data":3235,"content":3236,"nodeType":87},{},[3237],{"data":3238,"marks":3239,"value":432,"nodeType":82},{},[],{"metadata":3241,"sys":3244,"fields":3249},{"tags":3242,"concepts":3243},[],[],{"space":3245,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3247,"publishedVersion":62,"revision":44,"locale":29},{"sys":3246},{"type":12,"linkType":13,"id":14},{"sys":3248},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3250},{"url":448,"details":3251,"fileName":454,"contentType":455},{"size":450,"image":3252},{"width":452,"height":453},{"sys":3254,"fields":3257},{"id":3255,"createdAt":3256},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":3258,"slug":3259,"articleIntro":3258,"category":3260},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[3261],{"metadata":3262,"sys":3265,"fields":3272},{"tags":3263,"concepts":3264},[],[],{"space":3266,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3268,"publishedVersion":404,"revision":62,"contentType":3270,"locale":29},{"sys":3267},{"type":12,"linkType":13,"id":14},{"sys":3269},{"id":21,"type":12,"linkType":22},{"sys":3271},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3273,"metaTitle":414,"metaDescription":415,"mainTitle":3274,"subtitle":433,"heroImage":3289,"ctaButton":456,"ctaLink":457},[413],{"data":3275,"content":3276,"nodeType":74},{},[3277,3283],{"data":3278,"content":3279,"nodeType":78},{},[3280],{"data":3281,"marks":3282,"value":425,"nodeType":82},{},[],{"data":3284,"content":3285,"nodeType":87},{},[3286],{"data":3287,"marks":3288,"value":432,"nodeType":82},{},[],{"metadata":3290,"sys":3293,"fields":3298},{"tags":3291,"concepts":3292},[],[],{"space":3294,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3296,"publishedVersion":62,"revision":44,"locale":29},{"sys":3295},{"type":12,"linkType":13,"id":14},{"sys":3297},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3299},{"url":448,"details":3300,"fileName":454,"contentType":455},{"size":450,"image":3301},{"width":452,"height":453},{"sys":3303,"fields":3306},{"id":3304,"createdAt":3305},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":3307,"slug":3308,"articleIntro":3307,"category":3309},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[3310],{"metadata":3311,"sys":3314,"fields":3321},{"tags":3312,"concepts":3313},[],[],{"space":3315,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3317,"publishedVersion":404,"revision":62,"contentType":3319,"locale":29},{"sys":3316},{"type":12,"linkType":13,"id":14},{"sys":3318},{"id":21,"type":12,"linkType":22},{"sys":3320},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3322,"metaTitle":414,"metaDescription":415,"mainTitle":3323,"subtitle":433,"heroImage":3338,"ctaButton":456,"ctaLink":457},[413],{"data":3324,"content":3325,"nodeType":74},{},[3326,3332],{"data":3327,"content":3328,"nodeType":78},{},[3329],{"data":3330,"marks":3331,"value":425,"nodeType":82},{},[],{"data":3333,"content":3334,"nodeType":87},{},[3335],{"data":3336,"marks":3337,"value":432,"nodeType":82},{},[],{"metadata":3339,"sys":3342,"fields":3347},{"tags":3340,"concepts":3341},[],[],{"space":3343,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3345,"publishedVersion":62,"revision":44,"locale":29},{"sys":3344},{"type":12,"linkType":13,"id":14},{"sys":3346},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3348},{"url":448,"details":3349,"fileName":454,"contentType":455},{"size":450,"image":3350},{"width":452,"height":453},{"sys":3352,"fields":3355},{"id":3353,"createdAt":3354},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":3356,"slug":3357,"articleIntro":3356,"category":3358},"Compte 614 - Charges locatives","compte-614-charges-locatives",[3359],{"metadata":3360,"sys":3363,"fields":3370},{"tags":3361,"concepts":3362},[],[],{"space":3364,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3366,"publishedVersion":404,"revision":62,"contentType":3368,"locale":29},{"sys":3365},{"type":12,"linkType":13,"id":14},{"sys":3367},{"id":21,"type":12,"linkType":22},{"sys":3369},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3371,"metaTitle":414,"metaDescription":415,"mainTitle":3372,"subtitle":433,"heroImage":3387,"ctaButton":456,"ctaLink":457},[413],{"data":3373,"content":3374,"nodeType":74},{},[3375,3381],{"data":3376,"content":3377,"nodeType":78},{},[3378],{"data":3379,"marks":3380,"value":425,"nodeType":82},{},[],{"data":3382,"content":3383,"nodeType":87},{},[3384],{"data":3385,"marks":3386,"value":432,"nodeType":82},{},[],{"metadata":3388,"sys":3391,"fields":3396},{"tags":3389,"concepts":3390},[],[],{"space":3392,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3394,"publishedVersion":62,"revision":44,"locale":29},{"sys":3393},{"type":12,"linkType":13,"id":14},{"sys":3395},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3397},{"url":448,"details":3398,"fileName":454,"contentType":455},{"size":450,"image":3399},{"width":452,"height":453},{"sys":3401,"fields":3404},{"id":3402,"createdAt":3403},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":3405,"slug":3406,"articleIntro":3405,"category":3407},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[3408],{"metadata":3409,"sys":3412,"fields":3419},{"tags":3410,"concepts":3411},[],[],{"space":3413,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3415,"publishedVersion":404,"revision":62,"contentType":3417,"locale":29},{"sys":3414},{"type":12,"linkType":13,"id":14},{"sys":3416},{"id":21,"type":12,"linkType":22},{"sys":3418},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3420,"metaTitle":414,"metaDescription":415,"mainTitle":3421,"subtitle":433,"heroImage":3436,"ctaButton":456,"ctaLink":457},[413],{"data":3422,"content":3423,"nodeType":74},{},[3424,3430],{"data":3425,"content":3426,"nodeType":78},{},[3427],{"data":3428,"marks":3429,"value":425,"nodeType":82},{},[],{"data":3431,"content":3432,"nodeType":87},{},[3433],{"data":3434,"marks":3435,"value":432,"nodeType":82},{},[],{"metadata":3437,"sys":3440,"fields":3445},{"tags":3438,"concepts":3439},[],[],{"space":3441,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3443,"publishedVersion":62,"revision":44,"locale":29},{"sys":3442},{"type":12,"linkType":13,"id":14},{"sys":3444},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3446},{"url":448,"details":3447,"fileName":454,"contentType":455},{"size":450,"image":3448},{"width":452,"height":453},{"sys":3450,"fields":3453},{"id":3451,"createdAt":3452},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":3454,"slug":3455,"articleIntro":3454,"category":3456},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[3457],{"metadata":3458,"sys":3461,"fields":3468},{"tags":3459,"concepts":3460},[],[],{"space":3462,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3464,"publishedVersion":404,"revision":62,"contentType":3466,"locale":29},{"sys":3463},{"type":12,"linkType":13,"id":14},{"sys":3465},{"id":21,"type":12,"linkType":22},{"sys":3467},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3469,"metaTitle":414,"metaDescription":415,"mainTitle":3470,"subtitle":433,"heroImage":3485,"ctaButton":456,"ctaLink":457},[413],{"data":3471,"content":3472,"nodeType":74},{},[3473,3479],{"data":3474,"content":3475,"nodeType":78},{},[3476],{"data":3477,"marks":3478,"value":425,"nodeType":82},{},[],{"data":3480,"content":3481,"nodeType":87},{},[3482],{"data":3483,"marks":3484,"value":432,"nodeType":82},{},[],{"metadata":3486,"sys":3489,"fields":3494},{"tags":3487,"concepts":3488},[],[],{"space":3490,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3492,"publishedVersion":62,"revision":44,"locale":29},{"sys":3491},{"type":12,"linkType":13,"id":14},{"sys":3493},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3495},{"url":448,"details":3496,"fileName":454,"contentType":455},{"size":450,"image":3497},{"width":452,"height":453},{"sys":3499,"fields":3502},{"id":3500,"createdAt":3501},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":3503,"slug":3504,"articleIntro":3503,"category":3505},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[3506],{"metadata":3507,"sys":3510,"fields":3517},{"tags":3508,"concepts":3509},[],[],{"space":3511,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3513,"publishedVersion":404,"revision":62,"contentType":3515,"locale":29},{"sys":3512},{"type":12,"linkType":13,"id":14},{"sys":3514},{"id":21,"type":12,"linkType":22},{"sys":3516},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3518,"metaTitle":414,"metaDescription":415,"mainTitle":3519,"subtitle":433,"heroImage":3534,"ctaButton":456,"ctaLink":457},[413],{"data":3520,"content":3521,"nodeType":74},{},[3522,3528],{"data":3523,"content":3524,"nodeType":78},{},[3525],{"data":3526,"marks":3527,"value":425,"nodeType":82},{},[],{"data":3529,"content":3530,"nodeType":87},{},[3531],{"data":3532,"marks":3533,"value":432,"nodeType":82},{},[],{"metadata":3535,"sys":3538,"fields":3543},{"tags":3536,"concepts":3537},[],[],{"space":3539,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3541,"publishedVersion":62,"revision":44,"locale":29},{"sys":3540},{"type":12,"linkType":13,"id":14},{"sys":3542},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3544},{"url":448,"details":3545,"fileName":454,"contentType":455},{"size":450,"image":3546},{"width":452,"height":453},{"sys":3548,"fields":3551},{"id":3549,"createdAt":3550},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3552,"slug":3553,"articleIntro":3552,"category":3554},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3555],{"metadata":3556,"sys":3559,"fields":3566},{"tags":3557,"concepts":3558},[],[],{"space":3560,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3562,"publishedVersion":404,"revision":62,"contentType":3564,"locale":29},{"sys":3561},{"type":12,"linkType":13,"id":14},{"sys":3563},{"id":21,"type":12,"linkType":22},{"sys":3565},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3567,"metaTitle":414,"metaDescription":415,"mainTitle":3568,"subtitle":433,"heroImage":3583,"ctaButton":456,"ctaLink":457},[413],{"data":3569,"content":3570,"nodeType":74},{},[3571,3577],{"data":3572,"content":3573,"nodeType":78},{},[3574],{"data":3575,"marks":3576,"value":425,"nodeType":82},{},[],{"data":3578,"content":3579,"nodeType":87},{},[3580],{"data":3581,"marks":3582,"value":432,"nodeType":82},{},[],{"metadata":3584,"sys":3587,"fields":3592},{"tags":3585,"concepts":3586},[],[],{"space":3588,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3590,"publishedVersion":62,"revision":44,"locale":29},{"sys":3589},{"type":12,"linkType":13,"id":14},{"sys":3591},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3593},{"url":448,"details":3594,"fileName":454,"contentType":455},{"size":450,"image":3595},{"width":452,"height":453},{"sys":3597,"fields":3600},{"id":3598,"createdAt":3599},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":3601,"slug":3602,"articleIntro":3601,"category":3603},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[3604],{"metadata":3605,"sys":3608,"fields":3615},{"tags":3606,"concepts":3607},[],[],{"space":3609,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3611,"publishedVersion":404,"revision":62,"contentType":3613,"locale":29},{"sys":3610},{"type":12,"linkType":13,"id":14},{"sys":3612},{"id":21,"type":12,"linkType":22},{"sys":3614},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3616,"metaTitle":414,"metaDescription":415,"mainTitle":3617,"subtitle":433,"heroImage":3632,"ctaButton":456,"ctaLink":457},[413],{"data":3618,"content":3619,"nodeType":74},{},[3620,3626],{"data":3621,"content":3622,"nodeType":78},{},[3623],{"data":3624,"marks":3625,"value":425,"nodeType":82},{},[],{"data":3627,"content":3628,"nodeType":87},{},[3629],{"data":3630,"marks":3631,"value":432,"nodeType":82},{},[],{"metadata":3633,"sys":3636,"fields":3641},{"tags":3634,"concepts":3635},[],[],{"space":3637,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3639,"publishedVersion":62,"revision":44,"locale":29},{"sys":3638},{"type":12,"linkType":13,"id":14},{"sys":3640},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3642},{"url":448,"details":3643,"fileName":454,"contentType":455},{"size":450,"image":3644},{"width":452,"height":453},{"sys":3646,"fields":3649},{"id":3647,"createdAt":3648},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":3650,"slug":3651,"articleIntro":3650,"category":3652},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[3653],{"metadata":3654,"sys":3657,"fields":3664},{"tags":3655,"concepts":3656},[],[],{"space":3658,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3660,"publishedVersion":404,"revision":62,"contentType":3662,"locale":29},{"sys":3659},{"type":12,"linkType":13,"id":14},{"sys":3661},{"id":21,"type":12,"linkType":22},{"sys":3663},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3665,"metaTitle":414,"metaDescription":415,"mainTitle":3666,"subtitle":433,"heroImage":3681,"ctaButton":456,"ctaLink":457},[413],{"data":3667,"content":3668,"nodeType":74},{},[3669,3675],{"data":3670,"content":3671,"nodeType":78},{},[3672],{"data":3673,"marks":3674,"value":425,"nodeType":82},{},[],{"data":3676,"content":3677,"nodeType":87},{},[3678],{"data":3679,"marks":3680,"value":432,"nodeType":82},{},[],{"metadata":3682,"sys":3685,"fields":3690},{"tags":3683,"concepts":3684},[],[],{"space":3686,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3688,"publishedVersion":62,"revision":44,"locale":29},{"sys":3687},{"type":12,"linkType":13,"id":14},{"sys":3689},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3691},{"url":448,"details":3692,"fileName":454,"contentType":455},{"size":450,"image":3693},{"width":452,"height":453},{"sys":3695,"fields":3698},{"id":3696,"createdAt":3697},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":3699,"slug":3700,"articleIntro":3699,"category":3701},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[3702],{"metadata":3703,"sys":3706,"fields":3713},{"tags":3704,"concepts":3705},[],[],{"space":3707,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3709,"publishedVersion":404,"revision":62,"contentType":3711,"locale":29},{"sys":3708},{"type":12,"linkType":13,"id":14},{"sys":3710},{"id":21,"type":12,"linkType":22},{"sys":3712},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3714,"metaTitle":414,"metaDescription":415,"mainTitle":3715,"subtitle":433,"heroImage":3730,"ctaButton":456,"ctaLink":457},[413],{"data":3716,"content":3717,"nodeType":74},{},[3718,3724],{"data":3719,"content":3720,"nodeType":78},{},[3721],{"data":3722,"marks":3723,"value":425,"nodeType":82},{},[],{"data":3725,"content":3726,"nodeType":87},{},[3727],{"data":3728,"marks":3729,"value":432,"nodeType":82},{},[],{"metadata":3731,"sys":3734,"fields":3739},{"tags":3732,"concepts":3733},[],[],{"space":3735,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3737,"publishedVersion":62,"revision":44,"locale":29},{"sys":3736},{"type":12,"linkType":13,"id":14},{"sys":3738},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3740},{"url":448,"details":3741,"fileName":454,"contentType":455},{"size":450,"image":3742},{"width":452,"height":453},{"sys":3744,"fields":3747},{"id":3745,"createdAt":3746},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":3748,"slug":3749,"articleIntro":3748,"category":3750},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[3751],{"metadata":3752,"sys":3755,"fields":3762},{"tags":3753,"concepts":3754},[],[],{"space":3756,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3758,"publishedVersion":404,"revision":62,"contentType":3760,"locale":29},{"sys":3757},{"type":12,"linkType":13,"id":14},{"sys":3759},{"id":21,"type":12,"linkType":22},{"sys":3761},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3763,"metaTitle":414,"metaDescription":415,"mainTitle":3764,"subtitle":433,"heroImage":3779,"ctaButton":456,"ctaLink":457},[413],{"data":3765,"content":3766,"nodeType":74},{},[3767,3773],{"data":3768,"content":3769,"nodeType":78},{},[3770],{"data":3771,"marks":3772,"value":425,"nodeType":82},{},[],{"data":3774,"content":3775,"nodeType":87},{},[3776],{"data":3777,"marks":3778,"value":432,"nodeType":82},{},[],{"metadata":3780,"sys":3783,"fields":3788},{"tags":3781,"concepts":3782},[],[],{"space":3784,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3786,"publishedVersion":62,"revision":44,"locale":29},{"sys":3785},{"type":12,"linkType":13,"id":14},{"sys":3787},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3789},{"url":448,"details":3790,"fileName":454,"contentType":455},{"size":450,"image":3791},{"width":452,"height":453},{"sys":3793,"fields":3796},{"id":3794,"createdAt":3795},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":3797,"slug":3798,"articleIntro":-1,"category":3799},"Compte 6226 - Honoraires","compte-6226-honoraires",[3800],{"metadata":3801,"sys":3804,"fields":3811},{"tags":3802,"concepts":3803},[],[],{"space":3805,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3807,"publishedVersion":404,"revision":62,"contentType":3809,"locale":29},{"sys":3806},{"type":12,"linkType":13,"id":14},{"sys":3808},{"id":21,"type":12,"linkType":22},{"sys":3810},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3812,"metaTitle":414,"metaDescription":415,"mainTitle":3813,"subtitle":433,"heroImage":3828,"ctaButton":456,"ctaLink":457},[413],{"data":3814,"content":3815,"nodeType":74},{},[3816,3822],{"data":3817,"content":3818,"nodeType":78},{},[3819],{"data":3820,"marks":3821,"value":425,"nodeType":82},{},[],{"data":3823,"content":3824,"nodeType":87},{},[3825],{"data":3826,"marks":3827,"value":432,"nodeType":82},{},[],{"metadata":3829,"sys":3832,"fields":3837},{"tags":3830,"concepts":3831},[],[],{"space":3833,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3835,"publishedVersion":62,"revision":44,"locale":29},{"sys":3834},{"type":12,"linkType":13,"id":14},{"sys":3836},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3838},{"url":448,"details":3839,"fileName":454,"contentType":455},{"size":450,"image":3840},{"width":452,"height":453},{"sys":3842,"fields":3845},{"id":3843,"createdAt":3844},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":3846,"slug":3847,"articleIntro":3846,"category":3848},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[3849],{"metadata":3850,"sys":3853,"fields":3860},{"tags":3851,"concepts":3852},[],[],{"space":3854,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3856,"publishedVersion":404,"revision":62,"contentType":3858,"locale":29},{"sys":3855},{"type":12,"linkType":13,"id":14},{"sys":3857},{"id":21,"type":12,"linkType":22},{"sys":3859},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3861,"metaTitle":414,"metaDescription":415,"mainTitle":3862,"subtitle":433,"heroImage":3877,"ctaButton":456,"ctaLink":457},[413],{"data":3863,"content":3864,"nodeType":74},{},[3865,3871],{"data":3866,"content":3867,"nodeType":78},{},[3868],{"data":3869,"marks":3870,"value":425,"nodeType":82},{},[],{"data":3872,"content":3873,"nodeType":87},{},[3874],{"data":3875,"marks":3876,"value":432,"nodeType":82},{},[],{"metadata":3878,"sys":3881,"fields":3886},{"tags":3879,"concepts":3880},[],[],{"space":3882,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3884,"publishedVersion":62,"revision":44,"locale":29},{"sys":3883},{"type":12,"linkType":13,"id":14},{"sys":3885},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3887},{"url":448,"details":3888,"fileName":454,"contentType":455},{"size":450,"image":3889},{"width":452,"height":453},{"sys":3891,"fields":3894},{"id":3892,"createdAt":3893},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3895,"slug":3896,"articleIntro":-1,"category":3897},"Compte 705 - Études","compte-705-etudes",[3898],{"metadata":3899,"sys":3902,"fields":3909},{"tags":3900,"concepts":3901},[],[],{"space":3903,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3905,"publishedVersion":404,"revision":62,"contentType":3907,"locale":29},{"sys":3904},{"type":12,"linkType":13,"id":14},{"sys":3906},{"id":21,"type":12,"linkType":22},{"sys":3908},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3910,"metaTitle":414,"metaDescription":415,"mainTitle":3911,"subtitle":433,"heroImage":3926,"ctaButton":456,"ctaLink":457},[413],{"data":3912,"content":3913,"nodeType":74},{},[3914,3920],{"data":3915,"content":3916,"nodeType":78},{},[3917],{"data":3918,"marks":3919,"value":425,"nodeType":82},{},[],{"data":3921,"content":3922,"nodeType":87},{},[3923],{"data":3924,"marks":3925,"value":432,"nodeType":82},{},[],{"metadata":3927,"sys":3930,"fields":3935},{"tags":3928,"concepts":3929},[],[],{"space":3931,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3933,"publishedVersion":62,"revision":44,"locale":29},{"sys":3932},{"type":12,"linkType":13,"id":14},{"sys":3934},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3936},{"url":448,"details":3937,"fileName":454,"contentType":455},{"size":450,"image":3938},{"width":452,"height":453},{"sys":3940,"fields":3943},{"id":3941,"createdAt":3942},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":3944,"slug":3945,"articleIntro":3944,"category":3946},"6232 - Echantillons","compte-6232-echantillons",[3947],{"metadata":3948,"sys":3951,"fields":3958},{"tags":3949,"concepts":3950},[],[],{"space":3952,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":3954,"publishedVersion":404,"revision":62,"contentType":3956,"locale":29},{"sys":3953},{"type":12,"linkType":13,"id":14},{"sys":3955},{"id":21,"type":12,"linkType":22},{"sys":3957},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":3959,"metaTitle":414,"metaDescription":415,"mainTitle":3960,"subtitle":433,"heroImage":3975,"ctaButton":456,"ctaLink":457},[413],{"data":3961,"content":3962,"nodeType":74},{},[3963,3969],{"data":3964,"content":3965,"nodeType":78},{},[3966],{"data":3967,"marks":3968,"value":425,"nodeType":82},{},[],{"data":3970,"content":3971,"nodeType":87},{},[3972],{"data":3973,"marks":3974,"value":432,"nodeType":82},{},[],{"metadata":3976,"sys":3979,"fields":3984},{"tags":3977,"concepts":3978},[],[],{"space":3980,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":3982,"publishedVersion":62,"revision":44,"locale":29},{"sys":3981},{"type":12,"linkType":13,"id":14},{"sys":3983},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":3985},{"url":448,"details":3986,"fileName":454,"contentType":455},{"size":450,"image":3987},{"width":452,"height":453},{"sys":3989,"fields":3992},{"id":3990,"createdAt":3991},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":3993,"slug":3994,"articleIntro":3993,"category":3995},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[3996],{"metadata":3997,"sys":4000,"fields":4007},{"tags":3998,"concepts":3999},[],[],{"space":4001,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4003,"publishedVersion":404,"revision":62,"contentType":4005,"locale":29},{"sys":4002},{"type":12,"linkType":13,"id":14},{"sys":4004},{"id":21,"type":12,"linkType":22},{"sys":4006},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4008,"metaTitle":414,"metaDescription":415,"mainTitle":4009,"subtitle":433,"heroImage":4024,"ctaButton":456,"ctaLink":457},[413],{"data":4010,"content":4011,"nodeType":74},{},[4012,4018],{"data":4013,"content":4014,"nodeType":78},{},[4015],{"data":4016,"marks":4017,"value":425,"nodeType":82},{},[],{"data":4019,"content":4020,"nodeType":87},{},[4021],{"data":4022,"marks":4023,"value":432,"nodeType":82},{},[],{"metadata":4025,"sys":4028,"fields":4033},{"tags":4026,"concepts":4027},[],[],{"space":4029,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4031,"publishedVersion":62,"revision":44,"locale":29},{"sys":4030},{"type":12,"linkType":13,"id":14},{"sys":4032},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4034},{"url":448,"details":4035,"fileName":454,"contentType":455},{"size":450,"image":4036},{"width":452,"height":453},{"sys":4038,"fields":4041},{"id":4039,"createdAt":4040},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":4042,"slug":4043,"articleIntro":-1,"category":4044},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[4045],{"metadata":4046,"sys":4049,"fields":4056},{"tags":4047,"concepts":4048},[],[],{"space":4050,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4052,"publishedVersion":404,"revision":62,"contentType":4054,"locale":29},{"sys":4051},{"type":12,"linkType":13,"id":14},{"sys":4053},{"id":21,"type":12,"linkType":22},{"sys":4055},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4057,"metaTitle":414,"metaDescription":415,"mainTitle":4058,"subtitle":433,"heroImage":4073,"ctaButton":456,"ctaLink":457},[413],{"data":4059,"content":4060,"nodeType":74},{},[4061,4067],{"data":4062,"content":4063,"nodeType":78},{},[4064],{"data":4065,"marks":4066,"value":425,"nodeType":82},{},[],{"data":4068,"content":4069,"nodeType":87},{},[4070],{"data":4071,"marks":4072,"value":432,"nodeType":82},{},[],{"metadata":4074,"sys":4077,"fields":4082},{"tags":4075,"concepts":4076},[],[],{"space":4078,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4080,"publishedVersion":62,"revision":44,"locale":29},{"sys":4079},{"type":12,"linkType":13,"id":14},{"sys":4081},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4083},{"url":448,"details":4084,"fileName":454,"contentType":455},{"size":450,"image":4085},{"width":452,"height":453},{"sys":4087,"fields":4090},{"id":4088,"createdAt":4089},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":4091,"slug":4092,"articleIntro":4091,"category":4093},"2751 - Dépôts","compte-2751-depots",[4094],{"metadata":4095,"sys":4098,"fields":4105},{"tags":4096,"concepts":4097},[],[],{"space":4099,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4101,"publishedVersion":404,"revision":62,"contentType":4103,"locale":29},{"sys":4100},{"type":12,"linkType":13,"id":14},{"sys":4102},{"id":21,"type":12,"linkType":22},{"sys":4104},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4106,"metaTitle":414,"metaDescription":415,"mainTitle":4107,"subtitle":433,"heroImage":4122,"ctaButton":456,"ctaLink":457},[413],{"data":4108,"content":4109,"nodeType":74},{},[4110,4116],{"data":4111,"content":4112,"nodeType":78},{},[4113],{"data":4114,"marks":4115,"value":425,"nodeType":82},{},[],{"data":4117,"content":4118,"nodeType":87},{},[4119],{"data":4120,"marks":4121,"value":432,"nodeType":82},{},[],{"metadata":4123,"sys":4126,"fields":4131},{"tags":4124,"concepts":4125},[],[],{"space":4127,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4129,"publishedVersion":62,"revision":44,"locale":29},{"sys":4128},{"type":12,"linkType":13,"id":14},{"sys":4130},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4132},{"url":448,"details":4133,"fileName":454,"contentType":455},{"size":450,"image":4134},{"width":452,"height":453},{"sys":4136,"fields":4139},{"id":4137,"createdAt":4138},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":4140,"slug":4141,"articleIntro":4142,"category":4143},"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. ",[4144],{"metadata":4145,"sys":4148,"fields":4155},{"tags":4146,"concepts":4147},[],[],{"space":4149,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4151,"publishedVersion":404,"revision":62,"contentType":4153,"locale":29},{"sys":4150},{"type":12,"linkType":13,"id":14},{"sys":4152},{"id":21,"type":12,"linkType":22},{"sys":4154},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4156,"metaTitle":414,"metaDescription":415,"mainTitle":4157,"subtitle":433,"heroImage":4172,"ctaButton":456,"ctaLink":457},[413],{"data":4158,"content":4159,"nodeType":74},{},[4160,4166],{"data":4161,"content":4162,"nodeType":78},{},[4163],{"data":4164,"marks":4165,"value":425,"nodeType":82},{},[],{"data":4167,"content":4168,"nodeType":87},{},[4169],{"data":4170,"marks":4171,"value":432,"nodeType":82},{},[],{"metadata":4173,"sys":4176,"fields":4181},{"tags":4174,"concepts":4175},[],[],{"space":4177,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4179,"publishedVersion":62,"revision":44,"locale":29},{"sys":4178},{"type":12,"linkType":13,"id":14},{"sys":4180},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4182},{"url":448,"details":4183,"fileName":454,"contentType":455},{"size":450,"image":4184},{"width":452,"height":453},{"sys":4186,"fields":4189},{"id":4187,"createdAt":4188},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":4190,"slug":4191,"articleIntro":4190,"category":4192},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[4193],{"metadata":4194,"sys":4197,"fields":4204},{"tags":4195,"concepts":4196},[],[],{"space":4198,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4200,"publishedVersion":404,"revision":62,"contentType":4202,"locale":29},{"sys":4199},{"type":12,"linkType":13,"id":14},{"sys":4201},{"id":21,"type":12,"linkType":22},{"sys":4203},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4205,"metaTitle":414,"metaDescription":415,"mainTitle":4206,"subtitle":433,"heroImage":4221,"ctaButton":456,"ctaLink":457},[413],{"data":4207,"content":4208,"nodeType":74},{},[4209,4215],{"data":4210,"content":4211,"nodeType":78},{},[4212],{"data":4213,"marks":4214,"value":425,"nodeType":82},{},[],{"data":4216,"content":4217,"nodeType":87},{},[4218],{"data":4219,"marks":4220,"value":432,"nodeType":82},{},[],{"metadata":4222,"sys":4225,"fields":4230},{"tags":4223,"concepts":4224},[],[],{"space":4226,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4228,"publishedVersion":62,"revision":44,"locale":29},{"sys":4227},{"type":12,"linkType":13,"id":14},{"sys":4229},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4231},{"url":448,"details":4232,"fileName":454,"contentType":455},{"size":450,"image":4233},{"width":452,"height":453},{"sys":4235,"fields":4238},{"id":4236,"createdAt":4237},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":4239,"slug":4240,"articleIntro":4239,"category":4241},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[4242],{"metadata":4243,"sys":4246,"fields":4253},{"tags":4244,"concepts":4245},[],[],{"space":4247,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4249,"publishedVersion":404,"revision":62,"contentType":4251,"locale":29},{"sys":4248},{"type":12,"linkType":13,"id":14},{"sys":4250},{"id":21,"type":12,"linkType":22},{"sys":4252},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4254,"metaTitle":414,"metaDescription":415,"mainTitle":4255,"subtitle":433,"heroImage":4270,"ctaButton":456,"ctaLink":457},[413],{"data":4256,"content":4257,"nodeType":74},{},[4258,4264],{"data":4259,"content":4260,"nodeType":78},{},[4261],{"data":4262,"marks":4263,"value":425,"nodeType":82},{},[],{"data":4265,"content":4266,"nodeType":87},{},[4267],{"data":4268,"marks":4269,"value":432,"nodeType":82},{},[],{"metadata":4271,"sys":4274,"fields":4279},{"tags":4272,"concepts":4273},[],[],{"space":4275,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4277,"publishedVersion":62,"revision":44,"locale":29},{"sys":4276},{"type":12,"linkType":13,"id":14},{"sys":4278},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4280},{"url":448,"details":4281,"fileName":454,"contentType":455},{"size":450,"image":4282},{"width":452,"height":453},{"sys":4284,"fields":4287},{"id":4285,"createdAt":4286},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":4288,"slug":4289,"articleIntro":4288,"category":4290},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[4291],{"metadata":4292,"sys":4295,"fields":4302},{"tags":4293,"concepts":4294},[],[],{"space":4296,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4298,"publishedVersion":404,"revision":62,"contentType":4300,"locale":29},{"sys":4297},{"type":12,"linkType":13,"id":14},{"sys":4299},{"id":21,"type":12,"linkType":22},{"sys":4301},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4303,"metaTitle":414,"metaDescription":415,"mainTitle":4304,"subtitle":433,"heroImage":4319,"ctaButton":456,"ctaLink":457},[413],{"data":4305,"content":4306,"nodeType":74},{},[4307,4313],{"data":4308,"content":4309,"nodeType":78},{},[4310],{"data":4311,"marks":4312,"value":425,"nodeType":82},{},[],{"data":4314,"content":4315,"nodeType":87},{},[4316],{"data":4317,"marks":4318,"value":432,"nodeType":82},{},[],{"metadata":4320,"sys":4323,"fields":4328},{"tags":4321,"concepts":4322},[],[],{"space":4324,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4326,"publishedVersion":62,"revision":44,"locale":29},{"sys":4325},{"type":12,"linkType":13,"id":14},{"sys":4327},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4329},{"url":448,"details":4330,"fileName":454,"contentType":455},{"size":450,"image":4331},{"width":452,"height":453},{"sys":4333,"fields":4336},{"id":4334,"createdAt":4335},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":4337,"slug":4338,"articleIntro":4337,"category":4339},"2961 - Titres de participation","compte-2961-titres-de-participation",[4340],{"metadata":4341,"sys":4344,"fields":4351},{"tags":4342,"concepts":4343},[],[],{"space":4345,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4347,"publishedVersion":404,"revision":62,"contentType":4349,"locale":29},{"sys":4346},{"type":12,"linkType":13,"id":14},{"sys":4348},{"id":21,"type":12,"linkType":22},{"sys":4350},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4352,"metaTitle":414,"metaDescription":415,"mainTitle":4353,"subtitle":433,"heroImage":4368,"ctaButton":456,"ctaLink":457},[413],{"data":4354,"content":4355,"nodeType":74},{},[4356,4362],{"data":4357,"content":4358,"nodeType":78},{},[4359],{"data":4360,"marks":4361,"value":425,"nodeType":82},{},[],{"data":4363,"content":4364,"nodeType":87},{},[4365],{"data":4366,"marks":4367,"value":432,"nodeType":82},{},[],{"metadata":4369,"sys":4372,"fields":4377},{"tags":4370,"concepts":4371},[],[],{"space":4373,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4375,"publishedVersion":62,"revision":44,"locale":29},{"sys":4374},{"type":12,"linkType":13,"id":14},{"sys":4376},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4378},{"url":448,"details":4379,"fileName":454,"contentType":455},{"size":450,"image":4380},{"width":452,"height":453},{"sys":4382,"fields":4385},{"id":4383,"createdAt":4384},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":4386,"slug":4387,"articleIntro":-1,"category":4388},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[4389],{"metadata":4390,"sys":4393,"fields":4400},{"tags":4391,"concepts":4392},[],[],{"space":4394,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4396,"publishedVersion":404,"revision":62,"contentType":4398,"locale":29},{"sys":4395},{"type":12,"linkType":13,"id":14},{"sys":4397},{"id":21,"type":12,"linkType":22},{"sys":4399},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4401,"metaTitle":414,"metaDescription":415,"mainTitle":4402,"subtitle":433,"heroImage":4417,"ctaButton":456,"ctaLink":457},[413],{"data":4403,"content":4404,"nodeType":74},{},[4405,4411],{"data":4406,"content":4407,"nodeType":78},{},[4408],{"data":4409,"marks":4410,"value":425,"nodeType":82},{},[],{"data":4412,"content":4413,"nodeType":87},{},[4414],{"data":4415,"marks":4416,"value":432,"nodeType":82},{},[],{"metadata":4418,"sys":4421,"fields":4426},{"tags":4419,"concepts":4420},[],[],{"space":4422,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4424,"publishedVersion":62,"revision":44,"locale":29},{"sys":4423},{"type":12,"linkType":13,"id":14},{"sys":4425},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4427},{"url":448,"details":4428,"fileName":454,"contentType":455},{"size":450,"image":4429},{"width":452,"height":453},{"sys":4431,"fields":4434},{"id":4432,"createdAt":4433},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":4435,"slug":4436,"articleIntro":4435,"category":4437},"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",[4438],{"metadata":4439,"sys":4442,"fields":4449},{"tags":4440,"concepts":4441},[],[],{"space":4443,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4445,"publishedVersion":404,"revision":62,"contentType":4447,"locale":29},{"sys":4444},{"type":12,"linkType":13,"id":14},{"sys":4446},{"id":21,"type":12,"linkType":22},{"sys":4448},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4450,"metaTitle":414,"metaDescription":415,"mainTitle":4451,"subtitle":433,"heroImage":4466,"ctaButton":456,"ctaLink":457},[413],{"data":4452,"content":4453,"nodeType":74},{},[4454,4460],{"data":4455,"content":4456,"nodeType":78},{},[4457],{"data":4458,"marks":4459,"value":425,"nodeType":82},{},[],{"data":4461,"content":4462,"nodeType":87},{},[4463],{"data":4464,"marks":4465,"value":432,"nodeType":82},{},[],{"metadata":4467,"sys":4470,"fields":4475},{"tags":4468,"concepts":4469},[],[],{"space":4471,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4473,"publishedVersion":62,"revision":44,"locale":29},{"sys":4472},{"type":12,"linkType":13,"id":14},{"sys":4474},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4476},{"url":448,"details":4477,"fileName":454,"contentType":455},{"size":450,"image":4478},{"width":452,"height":453},{"sys":4480,"fields":4483},{"id":4481,"createdAt":4482},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":4484,"slug":4485,"articleIntro":4484,"category":4486},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[4487],{"metadata":4488,"sys":4491,"fields":4498},{"tags":4489,"concepts":4490},[],[],{"space":4492,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4494,"publishedVersion":404,"revision":62,"contentType":4496,"locale":29},{"sys":4493},{"type":12,"linkType":13,"id":14},{"sys":4495},{"id":21,"type":12,"linkType":22},{"sys":4497},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4499,"metaTitle":414,"metaDescription":415,"mainTitle":4500,"subtitle":433,"heroImage":4515,"ctaButton":456,"ctaLink":457},[413],{"data":4501,"content":4502,"nodeType":74},{},[4503,4509],{"data":4504,"content":4505,"nodeType":78},{},[4506],{"data":4507,"marks":4508,"value":425,"nodeType":82},{},[],{"data":4510,"content":4511,"nodeType":87},{},[4512],{"data":4513,"marks":4514,"value":432,"nodeType":82},{},[],{"metadata":4516,"sys":4519,"fields":4524},{"tags":4517,"concepts":4518},[],[],{"space":4520,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4522,"publishedVersion":62,"revision":44,"locale":29},{"sys":4521},{"type":12,"linkType":13,"id":14},{"sys":4523},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4525},{"url":448,"details":4526,"fileName":454,"contentType":455},{"size":450,"image":4527},{"width":452,"height":453},{"sys":4529,"fields":4532},{"id":4530,"createdAt":4531},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":4533,"slug":4534,"articleIntro":4533,"category":4535},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[4536],{"metadata":4537,"sys":4540,"fields":4547},{"tags":4538,"concepts":4539},[],[],{"space":4541,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4543,"publishedVersion":404,"revision":62,"contentType":4545,"locale":29},{"sys":4542},{"type":12,"linkType":13,"id":14},{"sys":4544},{"id":21,"type":12,"linkType":22},{"sys":4546},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4548,"metaTitle":414,"metaDescription":415,"mainTitle":4549,"subtitle":433,"heroImage":4564,"ctaButton":456,"ctaLink":457},[413],{"data":4550,"content":4551,"nodeType":74},{},[4552,4558],{"data":4553,"content":4554,"nodeType":78},{},[4555],{"data":4556,"marks":4557,"value":425,"nodeType":82},{},[],{"data":4559,"content":4560,"nodeType":87},{},[4561],{"data":4562,"marks":4563,"value":432,"nodeType":82},{},[],{"metadata":4565,"sys":4568,"fields":4573},{"tags":4566,"concepts":4567},[],[],{"space":4569,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4571,"publishedVersion":62,"revision":44,"locale":29},{"sys":4570},{"type":12,"linkType":13,"id":14},{"sys":4572},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4574},{"url":448,"details":4575,"fileName":454,"contentType":455},{"size":450,"image":4576},{"width":452,"height":453},{"sys":4578,"fields":4581},{"id":4579,"createdAt":4580},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":4582,"slug":4583,"articleIntro":4582,"category":4584},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[4585],{"metadata":4586,"sys":4589,"fields":4596},{"tags":4587,"concepts":4588},[],[],{"space":4590,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4592,"publishedVersion":404,"revision":62,"contentType":4594,"locale":29},{"sys":4591},{"type":12,"linkType":13,"id":14},{"sys":4593},{"id":21,"type":12,"linkType":22},{"sys":4595},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4597,"metaTitle":414,"metaDescription":415,"mainTitle":4598,"subtitle":433,"heroImage":4613,"ctaButton":456,"ctaLink":457},[413],{"data":4599,"content":4600,"nodeType":74},{},[4601,4607],{"data":4602,"content":4603,"nodeType":78},{},[4604],{"data":4605,"marks":4606,"value":425,"nodeType":82},{},[],{"data":4608,"content":4609,"nodeType":87},{},[4610],{"data":4611,"marks":4612,"value":432,"nodeType":82},{},[],{"metadata":4614,"sys":4617,"fields":4622},{"tags":4615,"concepts":4616},[],[],{"space":4618,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4620,"publishedVersion":62,"revision":44,"locale":29},{"sys":4619},{"type":12,"linkType":13,"id":14},{"sys":4621},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4623},{"url":448,"details":4624,"fileName":454,"contentType":455},{"size":450,"image":4625},{"width":452,"height":453},{"sys":4627,"fields":4630},{"id":4628,"createdAt":4629},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":4631,"slug":4632,"articleIntro":-1,"category":4633},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[4634],{"metadata":4635,"sys":4638,"fields":4645},{"tags":4636,"concepts":4637},[],[],{"space":4639,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4641,"publishedVersion":404,"revision":62,"contentType":4643,"locale":29},{"sys":4640},{"type":12,"linkType":13,"id":14},{"sys":4642},{"id":21,"type":12,"linkType":22},{"sys":4644},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4646,"metaTitle":414,"metaDescription":415,"mainTitle":4647,"subtitle":433,"heroImage":4662,"ctaButton":456,"ctaLink":457},[413],{"data":4648,"content":4649,"nodeType":74},{},[4650,4656],{"data":4651,"content":4652,"nodeType":78},{},[4653],{"data":4654,"marks":4655,"value":425,"nodeType":82},{},[],{"data":4657,"content":4658,"nodeType":87},{},[4659],{"data":4660,"marks":4661,"value":432,"nodeType":82},{},[],{"metadata":4663,"sys":4666,"fields":4671},{"tags":4664,"concepts":4665},[],[],{"space":4667,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4669,"publishedVersion":62,"revision":44,"locale":29},{"sys":4668},{"type":12,"linkType":13,"id":14},{"sys":4670},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4672},{"url":448,"details":4673,"fileName":454,"contentType":455},{"size":450,"image":4674},{"width":452,"height":453},{"sys":4676,"fields":4679},{"id":4677,"createdAt":4678},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":4680,"slug":4681,"articleIntro":4680,"category":4682},"2748 - Autres prêts","compte-2748-autres-prets",[4683],{"metadata":4684,"sys":4687,"fields":4694},{"tags":4685,"concepts":4686},[],[],{"space":4688,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4690,"publishedVersion":404,"revision":62,"contentType":4692,"locale":29},{"sys":4689},{"type":12,"linkType":13,"id":14},{"sys":4691},{"id":21,"type":12,"linkType":22},{"sys":4693},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4695,"metaTitle":414,"metaDescription":415,"mainTitle":4696,"subtitle":433,"heroImage":4711,"ctaButton":456,"ctaLink":457},[413],{"data":4697,"content":4698,"nodeType":74},{},[4699,4705],{"data":4700,"content":4701,"nodeType":78},{},[4702],{"data":4703,"marks":4704,"value":425,"nodeType":82},{},[],{"data":4706,"content":4707,"nodeType":87},{},[4708],{"data":4709,"marks":4710,"value":432,"nodeType":82},{},[],{"metadata":4712,"sys":4715,"fields":4720},{"tags":4713,"concepts":4714},[],[],{"space":4716,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4718,"publishedVersion":62,"revision":44,"locale":29},{"sys":4717},{"type":12,"linkType":13,"id":14},{"sys":4719},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4721},{"url":448,"details":4722,"fileName":454,"contentType":455},{"size":450,"image":4723},{"width":452,"height":453},{"sys":4725,"fields":4728},{"id":4726,"createdAt":4727},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":4729,"slug":4730,"articleIntro":-1,"category":4731},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[4732],{"metadata":4733,"sys":4736,"fields":4743},{"tags":4734,"concepts":4735},[],[],{"space":4737,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4739,"publishedVersion":404,"revision":62,"contentType":4741,"locale":29},{"sys":4738},{"type":12,"linkType":13,"id":14},{"sys":4740},{"id":21,"type":12,"linkType":22},{"sys":4742},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4744,"metaTitle":414,"metaDescription":415,"mainTitle":4745,"subtitle":433,"heroImage":4760,"ctaButton":456,"ctaLink":457},[413],{"data":4746,"content":4747,"nodeType":74},{},[4748,4754],{"data":4749,"content":4750,"nodeType":78},{},[4751],{"data":4752,"marks":4753,"value":425,"nodeType":82},{},[],{"data":4755,"content":4756,"nodeType":87},{},[4757],{"data":4758,"marks":4759,"value":432,"nodeType":82},{},[],{"metadata":4761,"sys":4764,"fields":4769},{"tags":4762,"concepts":4763},[],[],{"space":4765,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4767,"publishedVersion":62,"revision":44,"locale":29},{"sys":4766},{"type":12,"linkType":13,"id":14},{"sys":4768},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4770},{"url":448,"details":4771,"fileName":454,"contentType":455},{"size":450,"image":4772},{"width":452,"height":453},{"sys":4774,"fields":4777},{"id":4775,"createdAt":4776},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":4778,"slug":4779,"articleIntro":-1,"category":4780},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[4781],{"metadata":4782,"sys":4785,"fields":4792},{"tags":4783,"concepts":4784},[],[],{"space":4786,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4788,"publishedVersion":404,"revision":62,"contentType":4790,"locale":29},{"sys":4787},{"type":12,"linkType":13,"id":14},{"sys":4789},{"id":21,"type":12,"linkType":22},{"sys":4791},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4793,"metaTitle":414,"metaDescription":415,"mainTitle":4794,"subtitle":433,"heroImage":4809,"ctaButton":456,"ctaLink":457},[413],{"data":4795,"content":4796,"nodeType":74},{},[4797,4803],{"data":4798,"content":4799,"nodeType":78},{},[4800],{"data":4801,"marks":4802,"value":425,"nodeType":82},{},[],{"data":4804,"content":4805,"nodeType":87},{},[4806],{"data":4807,"marks":4808,"value":432,"nodeType":82},{},[],{"metadata":4810,"sys":4813,"fields":4818},{"tags":4811,"concepts":4812},[],[],{"space":4814,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4816,"publishedVersion":62,"revision":44,"locale":29},{"sys":4815},{"type":12,"linkType":13,"id":14},{"sys":4817},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4819},{"url":448,"details":4820,"fileName":454,"contentType":455},{"size":450,"image":4821},{"width":452,"height":453},{"sys":4823,"fields":4826},{"id":4824,"createdAt":4825},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":4827,"slug":4828,"articleIntro":4827,"category":4829},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[4830],{"metadata":4831,"sys":4834,"fields":4841},{"tags":4832,"concepts":4833},[],[],{"space":4835,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4837,"publishedVersion":404,"revision":62,"contentType":4839,"locale":29},{"sys":4836},{"type":12,"linkType":13,"id":14},{"sys":4838},{"id":21,"type":12,"linkType":22},{"sys":4840},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4842,"metaTitle":414,"metaDescription":415,"mainTitle":4843,"subtitle":433,"heroImage":4858,"ctaButton":456,"ctaLink":457},[413],{"data":4844,"content":4845,"nodeType":74},{},[4846,4852],{"data":4847,"content":4848,"nodeType":78},{},[4849],{"data":4850,"marks":4851,"value":425,"nodeType":82},{},[],{"data":4853,"content":4854,"nodeType":87},{},[4855],{"data":4856,"marks":4857,"value":432,"nodeType":82},{},[],{"metadata":4859,"sys":4862,"fields":4867},{"tags":4860,"concepts":4861},[],[],{"space":4863,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4865,"publishedVersion":62,"revision":44,"locale":29},{"sys":4864},{"type":12,"linkType":13,"id":14},{"sys":4866},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4868},{"url":448,"details":4869,"fileName":454,"contentType":455},{"size":450,"image":4870},{"width":452,"height":453},{"sys":4872,"fields":4875},{"id":4873,"createdAt":4874},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":4876,"slug":4877,"articleIntro":4876,"category":4878},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[4879],{"metadata":4880,"sys":4883,"fields":4890},{"tags":4881,"concepts":4882},[],[],{"space":4884,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4886,"publishedVersion":404,"revision":62,"contentType":4888,"locale":29},{"sys":4885},{"type":12,"linkType":13,"id":14},{"sys":4887},{"id":21,"type":12,"linkType":22},{"sys":4889},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4891,"metaTitle":414,"metaDescription":415,"mainTitle":4892,"subtitle":433,"heroImage":4907,"ctaButton":456,"ctaLink":457},[413],{"data":4893,"content":4894,"nodeType":74},{},[4895,4901],{"data":4896,"content":4897,"nodeType":78},{},[4898],{"data":4899,"marks":4900,"value":425,"nodeType":82},{},[],{"data":4902,"content":4903,"nodeType":87},{},[4904],{"data":4905,"marks":4906,"value":432,"nodeType":82},{},[],{"metadata":4908,"sys":4911,"fields":4916},{"tags":4909,"concepts":4910},[],[],{"space":4912,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4914,"publishedVersion":62,"revision":44,"locale":29},{"sys":4913},{"type":12,"linkType":13,"id":14},{"sys":4915},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4917},{"url":448,"details":4918,"fileName":454,"contentType":455},{"size":450,"image":4919},{"width":452,"height":453},{"sys":4921,"fields":4924},{"id":4922,"createdAt":4923},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":4925,"slug":4926,"articleIntro":4925,"category":4927},"2768 - Intérêts courus","compte-2768-interets-courus",[4928],{"metadata":4929,"sys":4932,"fields":4939},{"tags":4930,"concepts":4931},[],[],{"space":4933,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4935,"publishedVersion":404,"revision":62,"contentType":4937,"locale":29},{"sys":4934},{"type":12,"linkType":13,"id":14},{"sys":4936},{"id":21,"type":12,"linkType":22},{"sys":4938},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4940,"metaTitle":414,"metaDescription":415,"mainTitle":4941,"subtitle":433,"heroImage":4956,"ctaButton":456,"ctaLink":457},[413],{"data":4942,"content":4943,"nodeType":74},{},[4944,4950],{"data":4945,"content":4946,"nodeType":78},{},[4947],{"data":4948,"marks":4949,"value":425,"nodeType":82},{},[],{"data":4951,"content":4952,"nodeType":87},{},[4953],{"data":4954,"marks":4955,"value":432,"nodeType":82},{},[],{"metadata":4957,"sys":4960,"fields":4965},{"tags":4958,"concepts":4959},[],[],{"space":4961,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":4963,"publishedVersion":62,"revision":44,"locale":29},{"sys":4962},{"type":12,"linkType":13,"id":14},{"sys":4964},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":4966},{"url":448,"details":4967,"fileName":454,"contentType":455},{"size":450,"image":4968},{"width":452,"height":453},{"sys":4970,"fields":4973},{"id":4971,"createdAt":4972},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":4974,"slug":4975,"articleIntro":4974,"category":4976},"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",[4977],{"metadata":4978,"sys":4981,"fields":4988},{"tags":4979,"concepts":4980},[],[],{"space":4982,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":4984,"publishedVersion":404,"revision":62,"contentType":4986,"locale":29},{"sys":4983},{"type":12,"linkType":13,"id":14},{"sys":4985},{"id":21,"type":12,"linkType":22},{"sys":4987},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":4989,"metaTitle":414,"metaDescription":415,"mainTitle":4990,"subtitle":433,"heroImage":5005,"ctaButton":456,"ctaLink":457},[413],{"data":4991,"content":4992,"nodeType":74},{},[4993,4999],{"data":4994,"content":4995,"nodeType":78},{},[4996],{"data":4997,"marks":4998,"value":425,"nodeType":82},{},[],{"data":5000,"content":5001,"nodeType":87},{},[5002],{"data":5003,"marks":5004,"value":432,"nodeType":82},{},[],{"metadata":5006,"sys":5009,"fields":5014},{"tags":5007,"concepts":5008},[],[],{"space":5010,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5012,"publishedVersion":62,"revision":44,"locale":29},{"sys":5011},{"type":12,"linkType":13,"id":14},{"sys":5013},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5015},{"url":448,"details":5016,"fileName":454,"contentType":455},{"size":450,"image":5017},{"width":452,"height":453},{"sys":5019,"fields":5022},{"id":5020,"createdAt":5021},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":5023,"slug":5024,"articleIntro":5023,"category":5025},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[5026],{"metadata":5027,"sys":5030,"fields":5037},{"tags":5028,"concepts":5029},[],[],{"space":5031,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5033,"publishedVersion":404,"revision":62,"contentType":5035,"locale":29},{"sys":5032},{"type":12,"linkType":13,"id":14},{"sys":5034},{"id":21,"type":12,"linkType":22},{"sys":5036},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5038,"metaTitle":414,"metaDescription":415,"mainTitle":5039,"subtitle":433,"heroImage":5054,"ctaButton":456,"ctaLink":457},[413],{"data":5040,"content":5041,"nodeType":74},{},[5042,5048],{"data":5043,"content":5044,"nodeType":78},{},[5045],{"data":5046,"marks":5047,"value":425,"nodeType":82},{},[],{"data":5049,"content":5050,"nodeType":87},{},[5051],{"data":5052,"marks":5053,"value":432,"nodeType":82},{},[],{"metadata":5055,"sys":5058,"fields":5063},{"tags":5056,"concepts":5057},[],[],{"space":5059,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5061,"publishedVersion":62,"revision":44,"locale":29},{"sys":5060},{"type":12,"linkType":13,"id":14},{"sys":5062},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5064},{"url":448,"details":5065,"fileName":454,"contentType":455},{"size":450,"image":5066},{"width":452,"height":453},{"sys":5068,"fields":5071},{"id":5069,"createdAt":5070},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":5072,"slug":5073,"articleIntro":5072,"category":5074},"Compte 60 - Achats","compte-60-achats",[5075],{"metadata":5076,"sys":5079,"fields":5086},{"tags":5077,"concepts":5078},[],[],{"space":5080,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5082,"publishedVersion":404,"revision":62,"contentType":5084,"locale":29},{"sys":5081},{"type":12,"linkType":13,"id":14},{"sys":5083},{"id":21,"type":12,"linkType":22},{"sys":5085},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5087,"metaTitle":414,"metaDescription":415,"mainTitle":5088,"subtitle":433,"heroImage":5103,"ctaButton":456,"ctaLink":457},[413],{"data":5089,"content":5090,"nodeType":74},{},[5091,5097],{"data":5092,"content":5093,"nodeType":78},{},[5094],{"data":5095,"marks":5096,"value":425,"nodeType":82},{},[],{"data":5098,"content":5099,"nodeType":87},{},[5100],{"data":5101,"marks":5102,"value":432,"nodeType":82},{},[],{"metadata":5104,"sys":5107,"fields":5112},{"tags":5105,"concepts":5106},[],[],{"space":5108,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5110,"publishedVersion":62,"revision":44,"locale":29},{"sys":5109},{"type":12,"linkType":13,"id":14},{"sys":5111},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5113},{"url":448,"details":5114,"fileName":454,"contentType":455},{"size":450,"image":5115},{"width":452,"height":453},{"sys":5117,"fields":5120},{"id":5118,"createdAt":5119},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":5121,"slug":5122,"articleIntro":-1,"category":5123},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[5124],{"metadata":5125,"sys":5128,"fields":5135},{"tags":5126,"concepts":5127},[],[],{"space":5129,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5131,"publishedVersion":404,"revision":62,"contentType":5133,"locale":29},{"sys":5130},{"type":12,"linkType":13,"id":14},{"sys":5132},{"id":21,"type":12,"linkType":22},{"sys":5134},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5136,"metaTitle":414,"metaDescription":415,"mainTitle":5137,"subtitle":433,"heroImage":5152,"ctaButton":456,"ctaLink":457},[413],{"data":5138,"content":5139,"nodeType":74},{},[5140,5146],{"data":5141,"content":5142,"nodeType":78},{},[5143],{"data":5144,"marks":5145,"value":425,"nodeType":82},{},[],{"data":5147,"content":5148,"nodeType":87},{},[5149],{"data":5150,"marks":5151,"value":432,"nodeType":82},{},[],{"metadata":5153,"sys":5156,"fields":5161},{"tags":5154,"concepts":5155},[],[],{"space":5157,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5159,"publishedVersion":62,"revision":44,"locale":29},{"sys":5158},{"type":12,"linkType":13,"id":14},{"sys":5160},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5162},{"url":448,"details":5163,"fileName":454,"contentType":455},{"size":450,"image":5164},{"width":452,"height":453},{"sys":5166,"fields":5169},{"id":5167,"createdAt":5168},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":5170,"slug":5171,"articleIntro":5170,"category":5172},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[5173],{"metadata":5174,"sys":5177,"fields":5184},{"tags":5175,"concepts":5176},[],[],{"space":5178,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5180,"publishedVersion":404,"revision":62,"contentType":5182,"locale":29},{"sys":5179},{"type":12,"linkType":13,"id":14},{"sys":5181},{"id":21,"type":12,"linkType":22},{"sys":5183},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5185,"metaTitle":414,"metaDescription":415,"mainTitle":5186,"subtitle":433,"heroImage":5201,"ctaButton":456,"ctaLink":457},[413],{"data":5187,"content":5188,"nodeType":74},{},[5189,5195],{"data":5190,"content":5191,"nodeType":78},{},[5192],{"data":5193,"marks":5194,"value":425,"nodeType":82},{},[],{"data":5196,"content":5197,"nodeType":87},{},[5198],{"data":5199,"marks":5200,"value":432,"nodeType":82},{},[],{"metadata":5202,"sys":5205,"fields":5210},{"tags":5203,"concepts":5204},[],[],{"space":5206,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5208,"publishedVersion":62,"revision":44,"locale":29},{"sys":5207},{"type":12,"linkType":13,"id":14},{"sys":5209},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5211},{"url":448,"details":5212,"fileName":454,"contentType":455},{"size":450,"image":5213},{"width":452,"height":453},{"sys":5215,"fields":5218},{"id":5216,"createdAt":5217},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":5219,"slug":5220,"articleIntro":5219,"category":5221},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[5222],{"metadata":5223,"sys":5226,"fields":5233},{"tags":5224,"concepts":5225},[],[],{"space":5227,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5229,"publishedVersion":404,"revision":62,"contentType":5231,"locale":29},{"sys":5228},{"type":12,"linkType":13,"id":14},{"sys":5230},{"id":21,"type":12,"linkType":22},{"sys":5232},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5234,"metaTitle":414,"metaDescription":415,"mainTitle":5235,"subtitle":433,"heroImage":5250,"ctaButton":456,"ctaLink":457},[413],{"data":5236,"content":5237,"nodeType":74},{},[5238,5244],{"data":5239,"content":5240,"nodeType":78},{},[5241],{"data":5242,"marks":5243,"value":425,"nodeType":82},{},[],{"data":5245,"content":5246,"nodeType":87},{},[5247],{"data":5248,"marks":5249,"value":432,"nodeType":82},{},[],{"metadata":5251,"sys":5254,"fields":5259},{"tags":5252,"concepts":5253},[],[],{"space":5255,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5257,"publishedVersion":62,"revision":44,"locale":29},{"sys":5256},{"type":12,"linkType":13,"id":14},{"sys":5258},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5260},{"url":448,"details":5261,"fileName":454,"contentType":455},{"size":450,"image":5262},{"width":452,"height":453},{"sys":5264,"fields":5267},{"id":5265,"createdAt":5266},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":5268,"slug":5269,"articleIntro":5268,"category":5270},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[5271],{"metadata":5272,"sys":5275,"fields":5282},{"tags":5273,"concepts":5274},[],[],{"space":5276,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5278,"publishedVersion":404,"revision":62,"contentType":5280,"locale":29},{"sys":5277},{"type":12,"linkType":13,"id":14},{"sys":5279},{"id":21,"type":12,"linkType":22},{"sys":5281},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5283,"metaTitle":414,"metaDescription":415,"mainTitle":5284,"subtitle":433,"heroImage":5299,"ctaButton":456,"ctaLink":457},[413],{"data":5285,"content":5286,"nodeType":74},{},[5287,5293],{"data":5288,"content":5289,"nodeType":78},{},[5290],{"data":5291,"marks":5292,"value":425,"nodeType":82},{},[],{"data":5294,"content":5295,"nodeType":87},{},[5296],{"data":5297,"marks":5298,"value":432,"nodeType":82},{},[],{"metadata":5300,"sys":5303,"fields":5308},{"tags":5301,"concepts":5302},[],[],{"space":5304,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5306,"publishedVersion":62,"revision":44,"locale":29},{"sys":5305},{"type":12,"linkType":13,"id":14},{"sys":5307},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5309},{"url":448,"details":5310,"fileName":454,"contentType":455},{"size":450,"image":5311},{"width":452,"height":453},{"sys":5313,"fields":5316},{"id":5314,"createdAt":5315},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":5317,"slug":5318,"articleIntro":5317,"category":5319},"1681 - Autres emprunts","compte-1681-autres-emprunts",[5320],{"metadata":5321,"sys":5324,"fields":5331},{"tags":5322,"concepts":5323},[],[],{"space":5325,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5327,"publishedVersion":404,"revision":62,"contentType":5329,"locale":29},{"sys":5326},{"type":12,"linkType":13,"id":14},{"sys":5328},{"id":21,"type":12,"linkType":22},{"sys":5330},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5332,"metaTitle":414,"metaDescription":415,"mainTitle":5333,"subtitle":433,"heroImage":5348,"ctaButton":456,"ctaLink":457},[413],{"data":5334,"content":5335,"nodeType":74},{},[5336,5342],{"data":5337,"content":5338,"nodeType":78},{},[5339],{"data":5340,"marks":5341,"value":425,"nodeType":82},{},[],{"data":5343,"content":5344,"nodeType":87},{},[5345],{"data":5346,"marks":5347,"value":432,"nodeType":82},{},[],{"metadata":5349,"sys":5352,"fields":5357},{"tags":5350,"concepts":5351},[],[],{"space":5353,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5355,"publishedVersion":62,"revision":44,"locale":29},{"sys":5354},{"type":12,"linkType":13,"id":14},{"sys":5356},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5358},{"url":448,"details":5359,"fileName":454,"contentType":455},{"size":450,"image":5360},{"width":452,"height":453},{"sys":5362,"fields":5365},{"id":5363,"createdAt":5364},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":5366,"slug":5367,"articleIntro":5366,"category":5368},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[5369],{"metadata":5370,"sys":5373,"fields":5380},{"tags":5371,"concepts":5372},[],[],{"space":5374,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5376,"publishedVersion":404,"revision":62,"contentType":5378,"locale":29},{"sys":5375},{"type":12,"linkType":13,"id":14},{"sys":5377},{"id":21,"type":12,"linkType":22},{"sys":5379},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5381,"metaTitle":414,"metaDescription":415,"mainTitle":5382,"subtitle":433,"heroImage":5397,"ctaButton":456,"ctaLink":457},[413],{"data":5383,"content":5384,"nodeType":74},{},[5385,5391],{"data":5386,"content":5387,"nodeType":78},{},[5388],{"data":5389,"marks":5390,"value":425,"nodeType":82},{},[],{"data":5392,"content":5393,"nodeType":87},{},[5394],{"data":5395,"marks":5396,"value":432,"nodeType":82},{},[],{"metadata":5398,"sys":5401,"fields":5406},{"tags":5399,"concepts":5400},[],[],{"space":5402,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5404,"publishedVersion":62,"revision":44,"locale":29},{"sys":5403},{"type":12,"linkType":13,"id":14},{"sys":5405},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5407},{"url":448,"details":5408,"fileName":454,"contentType":455},{"size":450,"image":5409},{"width":452,"height":453},{"sys":5411,"fields":5414},{"id":5412,"createdAt":5413},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":5415,"slug":5416,"articleIntro":5415,"category":5417},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[5418],{"metadata":5419,"sys":5422,"fields":5429},{"tags":5420,"concepts":5421},[],[],{"space":5423,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5425,"publishedVersion":404,"revision":62,"contentType":5427,"locale":29},{"sys":5424},{"type":12,"linkType":13,"id":14},{"sys":5426},{"id":21,"type":12,"linkType":22},{"sys":5428},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5430,"metaTitle":414,"metaDescription":415,"mainTitle":5431,"subtitle":433,"heroImage":5446,"ctaButton":456,"ctaLink":457},[413],{"data":5432,"content":5433,"nodeType":74},{},[5434,5440],{"data":5435,"content":5436,"nodeType":78},{},[5437],{"data":5438,"marks":5439,"value":425,"nodeType":82},{},[],{"data":5441,"content":5442,"nodeType":87},{},[5443],{"data":5444,"marks":5445,"value":432,"nodeType":82},{},[],{"metadata":5447,"sys":5450,"fields":5455},{"tags":5448,"concepts":5449},[],[],{"space":5451,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5453,"publishedVersion":62,"revision":44,"locale":29},{"sys":5452},{"type":12,"linkType":13,"id":14},{"sys":5454},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5456},{"url":448,"details":5457,"fileName":454,"contentType":455},{"size":450,"image":5458},{"width":452,"height":453},{"sys":5460,"fields":5463},{"id":5461,"createdAt":5462},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":5464,"slug":5465,"articleIntro":5464,"category":5466},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[5467],{"metadata":5468,"sys":5471,"fields":5478},{"tags":5469,"concepts":5470},[],[],{"space":5472,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5474,"publishedVersion":404,"revision":62,"contentType":5476,"locale":29},{"sys":5473},{"type":12,"linkType":13,"id":14},{"sys":5475},{"id":21,"type":12,"linkType":22},{"sys":5477},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5479,"metaTitle":414,"metaDescription":415,"mainTitle":5480,"subtitle":433,"heroImage":5495,"ctaButton":456,"ctaLink":457},[413],{"data":5481,"content":5482,"nodeType":74},{},[5483,5489],{"data":5484,"content":5485,"nodeType":78},{},[5486],{"data":5487,"marks":5488,"value":425,"nodeType":82},{},[],{"data":5490,"content":5491,"nodeType":87},{},[5492],{"data":5493,"marks":5494,"value":432,"nodeType":82},{},[],{"metadata":5496,"sys":5499,"fields":5504},{"tags":5497,"concepts":5498},[],[],{"space":5500,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5502,"publishedVersion":62,"revision":44,"locale":29},{"sys":5501},{"type":12,"linkType":13,"id":14},{"sys":5503},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5505},{"url":448,"details":5506,"fileName":454,"contentType":455},{"size":450,"image":5507},{"width":452,"height":453},{"sys":5509,"fields":5512},{"id":5510,"createdAt":5511},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":5513,"slug":5514,"articleIntro":5513,"category":5515},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[5516],{"metadata":5517,"sys":5520,"fields":5527},{"tags":5518,"concepts":5519},[],[],{"space":5521,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5523,"publishedVersion":404,"revision":62,"contentType":5525,"locale":29},{"sys":5522},{"type":12,"linkType":13,"id":14},{"sys":5524},{"id":21,"type":12,"linkType":22},{"sys":5526},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5528,"metaTitle":414,"metaDescription":415,"mainTitle":5529,"subtitle":433,"heroImage":5544,"ctaButton":456,"ctaLink":457},[413],{"data":5530,"content":5531,"nodeType":74},{},[5532,5538],{"data":5533,"content":5534,"nodeType":78},{},[5535],{"data":5536,"marks":5537,"value":425,"nodeType":82},{},[],{"data":5539,"content":5540,"nodeType":87},{},[5541],{"data":5542,"marks":5543,"value":432,"nodeType":82},{},[],{"metadata":5545,"sys":5548,"fields":5553},{"tags":5546,"concepts":5547},[],[],{"space":5549,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5551,"publishedVersion":62,"revision":44,"locale":29},{"sys":5550},{"type":12,"linkType":13,"id":14},{"sys":5552},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5554},{"url":448,"details":5555,"fileName":454,"contentType":455},{"size":450,"image":5556},{"width":452,"height":453},{"sys":5558,"fields":5561},{"id":5559,"createdAt":5560},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":5562,"slug":5563,"articleIntro":-1,"category":5564},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[5565],{"metadata":5566,"sys":5569,"fields":5576},{"tags":5567,"concepts":5568},[],[],{"space":5570,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5572,"publishedVersion":404,"revision":62,"contentType":5574,"locale":29},{"sys":5571},{"type":12,"linkType":13,"id":14},{"sys":5573},{"id":21,"type":12,"linkType":22},{"sys":5575},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5577,"metaTitle":414,"metaDescription":415,"mainTitle":5578,"subtitle":433,"heroImage":5593,"ctaButton":456,"ctaLink":457},[413],{"data":5579,"content":5580,"nodeType":74},{},[5581,5587],{"data":5582,"content":5583,"nodeType":78},{},[5584],{"data":5585,"marks":5586,"value":425,"nodeType":82},{},[],{"data":5588,"content":5589,"nodeType":87},{},[5590],{"data":5591,"marks":5592,"value":432,"nodeType":82},{},[],{"metadata":5594,"sys":5597,"fields":5602},{"tags":5595,"concepts":5596},[],[],{"space":5598,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5600,"publishedVersion":62,"revision":44,"locale":29},{"sys":5599},{"type":12,"linkType":13,"id":14},{"sys":5601},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5603},{"url":448,"details":5604,"fileName":454,"contentType":455},{"size":450,"image":5605},{"width":452,"height":453},{"sys":5607,"fields":5610},{"id":5608,"createdAt":5609},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":5611,"slug":5612,"articleIntro":5611,"category":5613},"668 - Autres charges financières","compte-668-autres-charges-financieres",[5614],{"metadata":5615,"sys":5618,"fields":5625},{"tags":5616,"concepts":5617},[],[],{"space":5619,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5621,"publishedVersion":404,"revision":62,"contentType":5623,"locale":29},{"sys":5620},{"type":12,"linkType":13,"id":14},{"sys":5622},{"id":21,"type":12,"linkType":22},{"sys":5624},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5626,"metaTitle":414,"metaDescription":415,"mainTitle":5627,"subtitle":433,"heroImage":5642,"ctaButton":456,"ctaLink":457},[413],{"data":5628,"content":5629,"nodeType":74},{},[5630,5636],{"data":5631,"content":5632,"nodeType":78},{},[5633],{"data":5634,"marks":5635,"value":425,"nodeType":82},{},[],{"data":5637,"content":5638,"nodeType":87},{},[5639],{"data":5640,"marks":5641,"value":432,"nodeType":82},{},[],{"metadata":5643,"sys":5646,"fields":5651},{"tags":5644,"concepts":5645},[],[],{"space":5647,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5649,"publishedVersion":62,"revision":44,"locale":29},{"sys":5648},{"type":12,"linkType":13,"id":14},{"sys":5650},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5652},{"url":448,"details":5653,"fileName":454,"contentType":455},{"size":450,"image":5654},{"width":452,"height":453},{"sys":5656,"fields":5659},{"id":5657,"createdAt":5658},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":5660,"slug":5661,"articleIntro":5660,"category":5662},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[5663],{"metadata":5664,"sys":5667,"fields":5674},{"tags":5665,"concepts":5666},[],[],{"space":5668,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5670,"publishedVersion":404,"revision":62,"contentType":5672,"locale":29},{"sys":5669},{"type":12,"linkType":13,"id":14},{"sys":5671},{"id":21,"type":12,"linkType":22},{"sys":5673},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5675,"metaTitle":414,"metaDescription":415,"mainTitle":5676,"subtitle":433,"heroImage":5691,"ctaButton":456,"ctaLink":457},[413],{"data":5677,"content":5678,"nodeType":74},{},[5679,5685],{"data":5680,"content":5681,"nodeType":78},{},[5682],{"data":5683,"marks":5684,"value":425,"nodeType":82},{},[],{"data":5686,"content":5687,"nodeType":87},{},[5688],{"data":5689,"marks":5690,"value":432,"nodeType":82},{},[],{"metadata":5692,"sys":5695,"fields":5700},{"tags":5693,"concepts":5694},[],[],{"space":5696,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5698,"publishedVersion":62,"revision":44,"locale":29},{"sys":5697},{"type":12,"linkType":13,"id":14},{"sys":5699},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5701},{"url":448,"details":5702,"fileName":454,"contentType":455},{"size":450,"image":5703},{"width":452,"height":453},{"sys":5705,"fields":5708},{"id":5706,"createdAt":5707},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":5709,"slug":5710,"articleIntro":5709,"category":5711},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[5712],{"metadata":5713,"sys":5716,"fields":5723},{"tags":5714,"concepts":5715},[],[],{"space":5717,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5719,"publishedVersion":404,"revision":62,"contentType":5721,"locale":29},{"sys":5718},{"type":12,"linkType":13,"id":14},{"sys":5720},{"id":21,"type":12,"linkType":22},{"sys":5722},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5724,"metaTitle":414,"metaDescription":415,"mainTitle":5725,"subtitle":433,"heroImage":5740,"ctaButton":456,"ctaLink":457},[413],{"data":5726,"content":5727,"nodeType":74},{},[5728,5734],{"data":5729,"content":5730,"nodeType":78},{},[5731],{"data":5732,"marks":5733,"value":425,"nodeType":82},{},[],{"data":5735,"content":5736,"nodeType":87},{},[5737],{"data":5738,"marks":5739,"value":432,"nodeType":82},{},[],{"metadata":5741,"sys":5744,"fields":5749},{"tags":5742,"concepts":5743},[],[],{"space":5745,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5747,"publishedVersion":62,"revision":44,"locale":29},{"sys":5746},{"type":12,"linkType":13,"id":14},{"sys":5748},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5750},{"url":448,"details":5751,"fileName":454,"contentType":455},{"size":450,"image":5752},{"width":452,"height":453},{"sys":5754,"fields":5757},{"id":5755,"createdAt":5756},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":5758,"slug":5759,"articleIntro":-1,"category":5760},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[5761],{"metadata":5762,"sys":5765,"fields":5772},{"tags":5763,"concepts":5764},[],[],{"space":5766,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5768,"publishedVersion":404,"revision":62,"contentType":5770,"locale":29},{"sys":5767},{"type":12,"linkType":13,"id":14},{"sys":5769},{"id":21,"type":12,"linkType":22},{"sys":5771},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5773,"metaTitle":414,"metaDescription":415,"mainTitle":5774,"subtitle":433,"heroImage":5789,"ctaButton":456,"ctaLink":457},[413],{"data":5775,"content":5776,"nodeType":74},{},[5777,5783],{"data":5778,"content":5779,"nodeType":78},{},[5780],{"data":5781,"marks":5782,"value":425,"nodeType":82},{},[],{"data":5784,"content":5785,"nodeType":87},{},[5786],{"data":5787,"marks":5788,"value":432,"nodeType":82},{},[],{"metadata":5790,"sys":5793,"fields":5798},{"tags":5791,"concepts":5792},[],[],{"space":5794,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5796,"publishedVersion":62,"revision":44,"locale":29},{"sys":5795},{"type":12,"linkType":13,"id":14},{"sys":5797},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5799},{"url":448,"details":5800,"fileName":454,"contentType":455},{"size":450,"image":5801},{"width":452,"height":453},{"sys":5803,"fields":5806},{"id":5804,"createdAt":5805},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":5807,"slug":5808,"articleIntro":-1,"category":5809},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[5810],{"metadata":5811,"sys":5814,"fields":5821},{"tags":5812,"concepts":5813},[],[],{"space":5815,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5817,"publishedVersion":404,"revision":62,"contentType":5819,"locale":29},{"sys":5816},{"type":12,"linkType":13,"id":14},{"sys":5818},{"id":21,"type":12,"linkType":22},{"sys":5820},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5822,"metaTitle":414,"metaDescription":415,"mainTitle":5823,"subtitle":433,"heroImage":5838,"ctaButton":456,"ctaLink":457},[413],{"data":5824,"content":5825,"nodeType":74},{},[5826,5832],{"data":5827,"content":5828,"nodeType":78},{},[5829],{"data":5830,"marks":5831,"value":425,"nodeType":82},{},[],{"data":5833,"content":5834,"nodeType":87},{},[5835],{"data":5836,"marks":5837,"value":432,"nodeType":82},{},[],{"metadata":5839,"sys":5842,"fields":5847},{"tags":5840,"concepts":5841},[],[],{"space":5843,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5845,"publishedVersion":62,"revision":44,"locale":29},{"sys":5844},{"type":12,"linkType":13,"id":14},{"sys":5846},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5848},{"url":448,"details":5849,"fileName":454,"contentType":455},{"size":450,"image":5850},{"width":452,"height":453},{"sys":5852,"fields":5855},{"id":5853,"createdAt":5854},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":5856,"slug":5857,"articleIntro":5856,"category":5858},"618 - Divers","compte-618-divers",[5859],{"metadata":5860,"sys":5863,"fields":5870},{"tags":5861,"concepts":5862},[],[],{"space":5864,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5866,"publishedVersion":404,"revision":62,"contentType":5868,"locale":29},{"sys":5865},{"type":12,"linkType":13,"id":14},{"sys":5867},{"id":21,"type":12,"linkType":22},{"sys":5869},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5871,"metaTitle":414,"metaDescription":415,"mainTitle":5872,"subtitle":433,"heroImage":5887,"ctaButton":456,"ctaLink":457},[413],{"data":5873,"content":5874,"nodeType":74},{},[5875,5881],{"data":5876,"content":5877,"nodeType":78},{},[5878],{"data":5879,"marks":5880,"value":425,"nodeType":82},{},[],{"data":5882,"content":5883,"nodeType":87},{},[5884],{"data":5885,"marks":5886,"value":432,"nodeType":82},{},[],{"metadata":5888,"sys":5891,"fields":5896},{"tags":5889,"concepts":5890},[],[],{"space":5892,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5894,"publishedVersion":62,"revision":44,"locale":29},{"sys":5893},{"type":12,"linkType":13,"id":14},{"sys":5895},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5897},{"url":448,"details":5898,"fileName":454,"contentType":455},{"size":450,"image":5899},{"width":452,"height":453},{"sys":5901,"fields":5904},{"id":5902,"createdAt":5903},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":5905,"slug":5906,"articleIntro":5905,"category":5907},"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",[5908],{"metadata":5909,"sys":5912,"fields":5919},{"tags":5910,"concepts":5911},[],[],{"space":5913,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5915,"publishedVersion":404,"revision":62,"contentType":5917,"locale":29},{"sys":5914},{"type":12,"linkType":13,"id":14},{"sys":5916},{"id":21,"type":12,"linkType":22},{"sys":5918},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5920,"metaTitle":414,"metaDescription":415,"mainTitle":5921,"subtitle":433,"heroImage":5936,"ctaButton":456,"ctaLink":457},[413],{"data":5922,"content":5923,"nodeType":74},{},[5924,5930],{"data":5925,"content":5926,"nodeType":78},{},[5927],{"data":5928,"marks":5929,"value":425,"nodeType":82},{},[],{"data":5931,"content":5932,"nodeType":87},{},[5933],{"data":5934,"marks":5935,"value":432,"nodeType":82},{},[],{"metadata":5937,"sys":5940,"fields":5945},{"tags":5938,"concepts":5939},[],[],{"space":5941,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5943,"publishedVersion":62,"revision":44,"locale":29},{"sys":5942},{"type":12,"linkType":13,"id":14},{"sys":5944},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5946},{"url":448,"details":5947,"fileName":454,"contentType":455},{"size":450,"image":5948},{"width":452,"height":453},{"sys":5950,"fields":5953},{"id":5951,"createdAt":5952},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":5954,"slug":5955,"articleIntro":5954,"category":5956},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[5957],{"metadata":5958,"sys":5961,"fields":5968},{"tags":5959,"concepts":5960},[],[],{"space":5962,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":5964,"publishedVersion":404,"revision":62,"contentType":5966,"locale":29},{"sys":5963},{"type":12,"linkType":13,"id":14},{"sys":5965},{"id":21,"type":12,"linkType":22},{"sys":5967},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":5969,"metaTitle":414,"metaDescription":415,"mainTitle":5970,"subtitle":433,"heroImage":5985,"ctaButton":456,"ctaLink":457},[413],{"data":5971,"content":5972,"nodeType":74},{},[5973,5979],{"data":5974,"content":5975,"nodeType":78},{},[5976],{"data":5977,"marks":5978,"value":425,"nodeType":82},{},[],{"data":5980,"content":5981,"nodeType":87},{},[5982],{"data":5983,"marks":5984,"value":432,"nodeType":82},{},[],{"metadata":5986,"sys":5989,"fields":5994},{"tags":5987,"concepts":5988},[],[],{"space":5990,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":5992,"publishedVersion":62,"revision":44,"locale":29},{"sys":5991},{"type":12,"linkType":13,"id":14},{"sys":5993},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":5995},{"url":448,"details":5996,"fileName":454,"contentType":455},{"size":450,"image":5997},{"width":452,"height":453},{"sys":5999,"fields":6002},{"id":6000,"createdAt":6001},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":6003,"slug":6004,"articleIntro":-1,"category":6005},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[6006],{"metadata":6007,"sys":6010,"fields":6017},{"tags":6008,"concepts":6009},[],[],{"space":6011,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6013,"publishedVersion":404,"revision":62,"contentType":6015,"locale":29},{"sys":6012},{"type":12,"linkType":13,"id":14},{"sys":6014},{"id":21,"type":12,"linkType":22},{"sys":6016},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6018,"metaTitle":414,"metaDescription":415,"mainTitle":6019,"subtitle":433,"heroImage":6034,"ctaButton":456,"ctaLink":457},[413],{"data":6020,"content":6021,"nodeType":74},{},[6022,6028],{"data":6023,"content":6024,"nodeType":78},{},[6025],{"data":6026,"marks":6027,"value":425,"nodeType":82},{},[],{"data":6029,"content":6030,"nodeType":87},{},[6031],{"data":6032,"marks":6033,"value":432,"nodeType":82},{},[],{"metadata":6035,"sys":6038,"fields":6043},{"tags":6036,"concepts":6037},[],[],{"space":6039,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6041,"publishedVersion":62,"revision":44,"locale":29},{"sys":6040},{"type":12,"linkType":13,"id":14},{"sys":6042},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6044},{"url":448,"details":6045,"fileName":454,"contentType":455},{"size":450,"image":6046},{"width":452,"height":453},{"sys":6048,"fields":6051},{"id":6049,"createdAt":6050},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":6052,"slug":6053,"articleIntro":6052,"category":6054},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[6055],{"metadata":6056,"sys":6059,"fields":6066},{"tags":6057,"concepts":6058},[],[],{"space":6060,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6062,"publishedVersion":404,"revision":62,"contentType":6064,"locale":29},{"sys":6061},{"type":12,"linkType":13,"id":14},{"sys":6063},{"id":21,"type":12,"linkType":22},{"sys":6065},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6067,"metaTitle":414,"metaDescription":415,"mainTitle":6068,"subtitle":433,"heroImage":6083,"ctaButton":456,"ctaLink":457},[413],{"data":6069,"content":6070,"nodeType":74},{},[6071,6077],{"data":6072,"content":6073,"nodeType":78},{},[6074],{"data":6075,"marks":6076,"value":425,"nodeType":82},{},[],{"data":6078,"content":6079,"nodeType":87},{},[6080],{"data":6081,"marks":6082,"value":432,"nodeType":82},{},[],{"metadata":6084,"sys":6087,"fields":6092},{"tags":6085,"concepts":6086},[],[],{"space":6088,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6090,"publishedVersion":62,"revision":44,"locale":29},{"sys":6089},{"type":12,"linkType":13,"id":14},{"sys":6091},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6093},{"url":448,"details":6094,"fileName":454,"contentType":455},{"size":450,"image":6095},{"width":452,"height":453},{"sys":6097,"fields":6100},{"id":6098,"createdAt":6099},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":6101,"slug":6102,"articleIntro":6101,"category":6103},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[6104],{"metadata":6105,"sys":6108,"fields":6115},{"tags":6106,"concepts":6107},[],[],{"space":6109,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6111,"publishedVersion":404,"revision":62,"contentType":6113,"locale":29},{"sys":6110},{"type":12,"linkType":13,"id":14},{"sys":6112},{"id":21,"type":12,"linkType":22},{"sys":6114},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6116,"metaTitle":414,"metaDescription":415,"mainTitle":6117,"subtitle":433,"heroImage":6132,"ctaButton":456,"ctaLink":457},[413],{"data":6118,"content":6119,"nodeType":74},{},[6120,6126],{"data":6121,"content":6122,"nodeType":78},{},[6123],{"data":6124,"marks":6125,"value":425,"nodeType":82},{},[],{"data":6127,"content":6128,"nodeType":87},{},[6129],{"data":6130,"marks":6131,"value":432,"nodeType":82},{},[],{"metadata":6133,"sys":6136,"fields":6141},{"tags":6134,"concepts":6135},[],[],{"space":6137,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6139,"publishedVersion":62,"revision":44,"locale":29},{"sys":6138},{"type":12,"linkType":13,"id":14},{"sys":6140},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6142},{"url":448,"details":6143,"fileName":454,"contentType":455},{"size":450,"image":6144},{"width":452,"height":453},{"sys":6146,"fields":6149},{"id":6147,"createdAt":6148},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":6150,"slug":6151,"articleIntro":6150,"category":6152},"Compte 6256 - Missions","compte-6256-missions",[6153],{"metadata":6154,"sys":6157,"fields":6164},{"tags":6155,"concepts":6156},[],[],{"space":6158,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6160,"publishedVersion":404,"revision":62,"contentType":6162,"locale":29},{"sys":6159},{"type":12,"linkType":13,"id":14},{"sys":6161},{"id":21,"type":12,"linkType":22},{"sys":6163},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6165,"metaTitle":414,"metaDescription":415,"mainTitle":6166,"subtitle":433,"heroImage":6181,"ctaButton":456,"ctaLink":457},[413],{"data":6167,"content":6168,"nodeType":74},{},[6169,6175],{"data":6170,"content":6171,"nodeType":78},{},[6172],{"data":6173,"marks":6174,"value":425,"nodeType":82},{},[],{"data":6176,"content":6177,"nodeType":87},{},[6178],{"data":6179,"marks":6180,"value":432,"nodeType":82},{},[],{"metadata":6182,"sys":6185,"fields":6190},{"tags":6183,"concepts":6184},[],[],{"space":6186,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6188,"publishedVersion":62,"revision":44,"locale":29},{"sys":6187},{"type":12,"linkType":13,"id":14},{"sys":6189},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6191},{"url":448,"details":6192,"fileName":454,"contentType":455},{"size":450,"image":6193},{"width":452,"height":453},{"sys":6195,"fields":6198},{"id":6196,"createdAt":6197},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":6199,"slug":6200,"articleIntro":-1,"category":6201},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[6202],{"metadata":6203,"sys":6206,"fields":6213},{"tags":6204,"concepts":6205},[],[],{"space":6207,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6209,"publishedVersion":404,"revision":62,"contentType":6211,"locale":29},{"sys":6208},{"type":12,"linkType":13,"id":14},{"sys":6210},{"id":21,"type":12,"linkType":22},{"sys":6212},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6214,"metaTitle":414,"metaDescription":415,"mainTitle":6215,"subtitle":433,"heroImage":6230,"ctaButton":456,"ctaLink":457},[413],{"data":6216,"content":6217,"nodeType":74},{},[6218,6224],{"data":6219,"content":6220,"nodeType":78},{},[6221],{"data":6222,"marks":6223,"value":425,"nodeType":82},{},[],{"data":6225,"content":6226,"nodeType":87},{},[6227],{"data":6228,"marks":6229,"value":432,"nodeType":82},{},[],{"metadata":6231,"sys":6234,"fields":6239},{"tags":6232,"concepts":6233},[],[],{"space":6235,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6237,"publishedVersion":62,"revision":44,"locale":29},{"sys":6236},{"type":12,"linkType":13,"id":14},{"sys":6238},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6240},{"url":448,"details":6241,"fileName":454,"contentType":455},{"size":450,"image":6242},{"width":452,"height":453},{"sys":6244,"fields":6247},{"id":6245,"createdAt":6246},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":6248,"slug":6249,"articleIntro":6248,"category":6250},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[6251],{"metadata":6252,"sys":6255,"fields":6262},{"tags":6253,"concepts":6254},[],[],{"space":6256,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6258,"publishedVersion":404,"revision":62,"contentType":6260,"locale":29},{"sys":6257},{"type":12,"linkType":13,"id":14},{"sys":6259},{"id":21,"type":12,"linkType":22},{"sys":6261},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6263,"metaTitle":414,"metaDescription":415,"mainTitle":6264,"subtitle":433,"heroImage":6279,"ctaButton":456,"ctaLink":457},[413],{"data":6265,"content":6266,"nodeType":74},{},[6267,6273],{"data":6268,"content":6269,"nodeType":78},{},[6270],{"data":6271,"marks":6272,"value":425,"nodeType":82},{},[],{"data":6274,"content":6275,"nodeType":87},{},[6276],{"data":6277,"marks":6278,"value":432,"nodeType":82},{},[],{"metadata":6280,"sys":6283,"fields":6288},{"tags":6281,"concepts":6282},[],[],{"space":6284,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6286,"publishedVersion":62,"revision":44,"locale":29},{"sys":6285},{"type":12,"linkType":13,"id":14},{"sys":6287},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6289},{"url":448,"details":6290,"fileName":454,"contentType":455},{"size":450,"image":6291},{"width":452,"height":453},{"sys":6293,"fields":6296},{"id":6294,"createdAt":6295},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":6297,"slug":6298,"articleIntro":6297,"category":6299},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[6300],{"metadata":6301,"sys":6304,"fields":6311},{"tags":6302,"concepts":6303},[],[],{"space":6305,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6307,"publishedVersion":404,"revision":62,"contentType":6309,"locale":29},{"sys":6306},{"type":12,"linkType":13,"id":14},{"sys":6308},{"id":21,"type":12,"linkType":22},{"sys":6310},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6312,"metaTitle":414,"metaDescription":415,"mainTitle":6313,"subtitle":433,"heroImage":6328,"ctaButton":456,"ctaLink":457},[413],{"data":6314,"content":6315,"nodeType":74},{},[6316,6322],{"data":6317,"content":6318,"nodeType":78},{},[6319],{"data":6320,"marks":6321,"value":425,"nodeType":82},{},[],{"data":6323,"content":6324,"nodeType":87},{},[6325],{"data":6326,"marks":6327,"value":432,"nodeType":82},{},[],{"metadata":6329,"sys":6332,"fields":6337},{"tags":6330,"concepts":6331},[],[],{"space":6333,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6335,"publishedVersion":62,"revision":44,"locale":29},{"sys":6334},{"type":12,"linkType":13,"id":14},{"sys":6336},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6338},{"url":448,"details":6339,"fileName":454,"contentType":455},{"size":450,"image":6340},{"width":452,"height":453},{"sys":6342,"fields":6345},{"id":6343,"createdAt":6344},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":6346,"slug":6347,"articleIntro":6346,"category":6348},"206 - Droit au bail","compte-206-droit-au-bail",[6349],{"metadata":6350,"sys":6353,"fields":6360},{"tags":6351,"concepts":6352},[],[],{"space":6354,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6356,"publishedVersion":404,"revision":62,"contentType":6358,"locale":29},{"sys":6355},{"type":12,"linkType":13,"id":14},{"sys":6357},{"id":21,"type":12,"linkType":22},{"sys":6359},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6361,"metaTitle":414,"metaDescription":415,"mainTitle":6362,"subtitle":433,"heroImage":6377,"ctaButton":456,"ctaLink":457},[413],{"data":6363,"content":6364,"nodeType":74},{},[6365,6371],{"data":6366,"content":6367,"nodeType":78},{},[6368],{"data":6369,"marks":6370,"value":425,"nodeType":82},{},[],{"data":6372,"content":6373,"nodeType":87},{},[6374],{"data":6375,"marks":6376,"value":432,"nodeType":82},{},[],{"metadata":6378,"sys":6381,"fields":6386},{"tags":6379,"concepts":6380},[],[],{"space":6382,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6384,"publishedVersion":62,"revision":44,"locale":29},{"sys":6383},{"type":12,"linkType":13,"id":14},{"sys":6385},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6387},{"url":448,"details":6388,"fileName":454,"contentType":455},{"size":450,"image":6389},{"width":452,"height":453},{"sys":6391,"fields":6394},{"id":6392,"createdAt":6393},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":6395,"slug":6396,"articleIntro":6395,"category":6397},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[6398],{"metadata":6399,"sys":6402,"fields":6409},{"tags":6400,"concepts":6401},[],[],{"space":6403,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6405,"publishedVersion":404,"revision":62,"contentType":6407,"locale":29},{"sys":6404},{"type":12,"linkType":13,"id":14},{"sys":6406},{"id":21,"type":12,"linkType":22},{"sys":6408},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6410,"metaTitle":414,"metaDescription":415,"mainTitle":6411,"subtitle":433,"heroImage":6426,"ctaButton":456,"ctaLink":457},[413],{"data":6412,"content":6413,"nodeType":74},{},[6414,6420],{"data":6415,"content":6416,"nodeType":78},{},[6417],{"data":6418,"marks":6419,"value":425,"nodeType":82},{},[],{"data":6421,"content":6422,"nodeType":87},{},[6423],{"data":6424,"marks":6425,"value":432,"nodeType":82},{},[],{"metadata":6427,"sys":6430,"fields":6435},{"tags":6428,"concepts":6429},[],[],{"space":6431,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6433,"publishedVersion":62,"revision":44,"locale":29},{"sys":6432},{"type":12,"linkType":13,"id":14},{"sys":6434},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6436},{"url":448,"details":6437,"fileName":454,"contentType":455},{"size":450,"image":6438},{"width":452,"height":453},{"sys":6440,"fields":6443},{"id":6441,"createdAt":6442},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":6444,"slug":6445,"articleIntro":-1,"category":6446},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[6447],{"metadata":6448,"sys":6451,"fields":6458},{"tags":6449,"concepts":6450},[],[],{"space":6452,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6454,"publishedVersion":404,"revision":62,"contentType":6456,"locale":29},{"sys":6453},{"type":12,"linkType":13,"id":14},{"sys":6455},{"id":21,"type":12,"linkType":22},{"sys":6457},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6459,"metaTitle":414,"metaDescription":415,"mainTitle":6460,"subtitle":433,"heroImage":6475,"ctaButton":456,"ctaLink":457},[413],{"data":6461,"content":6462,"nodeType":74},{},[6463,6469],{"data":6464,"content":6465,"nodeType":78},{},[6466],{"data":6467,"marks":6468,"value":425,"nodeType":82},{},[],{"data":6470,"content":6471,"nodeType":87},{},[6472],{"data":6473,"marks":6474,"value":432,"nodeType":82},{},[],{"metadata":6476,"sys":6479,"fields":6484},{"tags":6477,"concepts":6478},[],[],{"space":6480,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6482,"publishedVersion":62,"revision":44,"locale":29},{"sys":6481},{"type":12,"linkType":13,"id":14},{"sys":6483},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6485},{"url":448,"details":6486,"fileName":454,"contentType":455},{"size":450,"image":6487},{"width":452,"height":453},{"sys":6489,"fields":6492},{"id":6490,"createdAt":6491},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":6493,"slug":6494,"articleIntro":6493,"category":6495},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[6496],{"metadata":6497,"sys":6500,"fields":6507},{"tags":6498,"concepts":6499},[],[],{"space":6501,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6503,"publishedVersion":404,"revision":62,"contentType":6505,"locale":29},{"sys":6502},{"type":12,"linkType":13,"id":14},{"sys":6504},{"id":21,"type":12,"linkType":22},{"sys":6506},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6508,"metaTitle":414,"metaDescription":415,"mainTitle":6509,"subtitle":433,"heroImage":6524,"ctaButton":456,"ctaLink":457},[413],{"data":6510,"content":6511,"nodeType":74},{},[6512,6518],{"data":6513,"content":6514,"nodeType":78},{},[6515],{"data":6516,"marks":6517,"value":425,"nodeType":82},{},[],{"data":6519,"content":6520,"nodeType":87},{},[6521],{"data":6522,"marks":6523,"value":432,"nodeType":82},{},[],{"metadata":6525,"sys":6528,"fields":6533},{"tags":6526,"concepts":6527},[],[],{"space":6529,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6531,"publishedVersion":62,"revision":44,"locale":29},{"sys":6530},{"type":12,"linkType":13,"id":14},{"sys":6532},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6534},{"url":448,"details":6535,"fileName":454,"contentType":455},{"size":450,"image":6536},{"width":452,"height":453},{"sys":6538,"fields":6541},{"id":6539,"createdAt":6540},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":6542,"slug":6543,"articleIntro":6542,"category":6544},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[6545],{"metadata":6546,"sys":6549,"fields":6556},{"tags":6547,"concepts":6548},[],[],{"space":6550,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6552,"publishedVersion":404,"revision":62,"contentType":6554,"locale":29},{"sys":6551},{"type":12,"linkType":13,"id":14},{"sys":6553},{"id":21,"type":12,"linkType":22},{"sys":6555},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6557,"metaTitle":414,"metaDescription":415,"mainTitle":6558,"subtitle":433,"heroImage":6573,"ctaButton":456,"ctaLink":457},[413],{"data":6559,"content":6560,"nodeType":74},{},[6561,6567],{"data":6562,"content":6563,"nodeType":78},{},[6564],{"data":6565,"marks":6566,"value":425,"nodeType":82},{},[],{"data":6568,"content":6569,"nodeType":87},{},[6570],{"data":6571,"marks":6572,"value":432,"nodeType":82},{},[],{"metadata":6574,"sys":6577,"fields":6582},{"tags":6575,"concepts":6576},[],[],{"space":6578,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6580,"publishedVersion":62,"revision":44,"locale":29},{"sys":6579},{"type":12,"linkType":13,"id":14},{"sys":6581},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6583},{"url":448,"details":6584,"fileName":454,"contentType":455},{"size":450,"image":6585},{"width":452,"height":453},{"sys":6587,"fields":6590},{"id":6588,"createdAt":6589},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":6591,"slug":6592,"articleIntro":6591,"category":6593},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[6594],{"metadata":6595,"sys":6598,"fields":6605},{"tags":6596,"concepts":6597},[],[],{"space":6599,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6601,"publishedVersion":404,"revision":62,"contentType":6603,"locale":29},{"sys":6600},{"type":12,"linkType":13,"id":14},{"sys":6602},{"id":21,"type":12,"linkType":22},{"sys":6604},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6606,"metaTitle":414,"metaDescription":415,"mainTitle":6607,"subtitle":433,"heroImage":6622,"ctaButton":456,"ctaLink":457},[413],{"data":6608,"content":6609,"nodeType":74},{},[6610,6616],{"data":6611,"content":6612,"nodeType":78},{},[6613],{"data":6614,"marks":6615,"value":425,"nodeType":82},{},[],{"data":6617,"content":6618,"nodeType":87},{},[6619],{"data":6620,"marks":6621,"value":432,"nodeType":82},{},[],{"metadata":6623,"sys":6626,"fields":6631},{"tags":6624,"concepts":6625},[],[],{"space":6627,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6629,"publishedVersion":62,"revision":44,"locale":29},{"sys":6628},{"type":12,"linkType":13,"id":14},{"sys":6630},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6632},{"url":448,"details":6633,"fileName":454,"contentType":455},{"size":450,"image":6634},{"width":452,"height":453},{"sys":6636,"fields":6639},{"id":6637,"createdAt":6638},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":6640,"slug":6641,"articleIntro":6640,"category":6642},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[6643],{"metadata":6644,"sys":6647,"fields":6654},{"tags":6645,"concepts":6646},[],[],{"space":6648,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6650,"publishedVersion":404,"revision":62,"contentType":6652,"locale":29},{"sys":6649},{"type":12,"linkType":13,"id":14},{"sys":6651},{"id":21,"type":12,"linkType":22},{"sys":6653},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6655,"metaTitle":414,"metaDescription":415,"mainTitle":6656,"subtitle":433,"heroImage":6671,"ctaButton":456,"ctaLink":457},[413],{"data":6657,"content":6658,"nodeType":74},{},[6659,6665],{"data":6660,"content":6661,"nodeType":78},{},[6662],{"data":6663,"marks":6664,"value":425,"nodeType":82},{},[],{"data":6666,"content":6667,"nodeType":87},{},[6668],{"data":6669,"marks":6670,"value":432,"nodeType":82},{},[],{"metadata":6672,"sys":6675,"fields":6680},{"tags":6673,"concepts":6674},[],[],{"space":6676,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6678,"publishedVersion":62,"revision":44,"locale":29},{"sys":6677},{"type":12,"linkType":13,"id":14},{"sys":6679},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6681},{"url":448,"details":6682,"fileName":454,"contentType":455},{"size":450,"image":6683},{"width":452,"height":453},{"sys":6685,"fields":6688},{"id":6686,"createdAt":6687},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":6689,"slug":6690,"articleIntro":6689,"category":6691},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[6692],{"metadata":6693,"sys":6696,"fields":6703},{"tags":6694,"concepts":6695},[],[],{"space":6697,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6699,"publishedVersion":404,"revision":62,"contentType":6701,"locale":29},{"sys":6698},{"type":12,"linkType":13,"id":14},{"sys":6700},{"id":21,"type":12,"linkType":22},{"sys":6702},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6704,"metaTitle":414,"metaDescription":415,"mainTitle":6705,"subtitle":433,"heroImage":6720,"ctaButton":456,"ctaLink":457},[413],{"data":6706,"content":6707,"nodeType":74},{},[6708,6714],{"data":6709,"content":6710,"nodeType":78},{},[6711],{"data":6712,"marks":6713,"value":425,"nodeType":82},{},[],{"data":6715,"content":6716,"nodeType":87},{},[6717],{"data":6718,"marks":6719,"value":432,"nodeType":82},{},[],{"metadata":6721,"sys":6724,"fields":6729},{"tags":6722,"concepts":6723},[],[],{"space":6725,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6727,"publishedVersion":62,"revision":44,"locale":29},{"sys":6726},{"type":12,"linkType":13,"id":14},{"sys":6728},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6730},{"url":448,"details":6731,"fileName":454,"contentType":455},{"size":450,"image":6732},{"width":452,"height":453},{"sys":6734,"fields":6737},{"id":6735,"createdAt":6736},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":6738,"slug":6739,"articleIntro":6738,"category":6740},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[6741],{"metadata":6742,"sys":6745,"fields":6752},{"tags":6743,"concepts":6744},[],[],{"space":6746,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6748,"publishedVersion":404,"revision":62,"contentType":6750,"locale":29},{"sys":6747},{"type":12,"linkType":13,"id":14},{"sys":6749},{"id":21,"type":12,"linkType":22},{"sys":6751},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6753,"metaTitle":414,"metaDescription":415,"mainTitle":6754,"subtitle":433,"heroImage":6769,"ctaButton":456,"ctaLink":457},[413],{"data":6755,"content":6756,"nodeType":74},{},[6757,6763],{"data":6758,"content":6759,"nodeType":78},{},[6760],{"data":6761,"marks":6762,"value":425,"nodeType":82},{},[],{"data":6764,"content":6765,"nodeType":87},{},[6766],{"data":6767,"marks":6768,"value":432,"nodeType":82},{},[],{"metadata":6770,"sys":6773,"fields":6778},{"tags":6771,"concepts":6772},[],[],{"space":6774,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6776,"publishedVersion":62,"revision":44,"locale":29},{"sys":6775},{"type":12,"linkType":13,"id":14},{"sys":6777},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6779},{"url":448,"details":6780,"fileName":454,"contentType":455},{"size":450,"image":6781},{"width":452,"height":453},{"sys":6783,"fields":6786},{"id":6784,"createdAt":6785},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":6787,"slug":6788,"articleIntro":-1,"category":6789},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[6790],{"metadata":6791,"sys":6794,"fields":6801},{"tags":6792,"concepts":6793},[],[],{"space":6795,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6797,"publishedVersion":404,"revision":62,"contentType":6799,"locale":29},{"sys":6796},{"type":12,"linkType":13,"id":14},{"sys":6798},{"id":21,"type":12,"linkType":22},{"sys":6800},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6802,"metaTitle":414,"metaDescription":415,"mainTitle":6803,"subtitle":433,"heroImage":6818,"ctaButton":456,"ctaLink":457},[413],{"data":6804,"content":6805,"nodeType":74},{},[6806,6812],{"data":6807,"content":6808,"nodeType":78},{},[6809],{"data":6810,"marks":6811,"value":425,"nodeType":82},{},[],{"data":6813,"content":6814,"nodeType":87},{},[6815],{"data":6816,"marks":6817,"value":432,"nodeType":82},{},[],{"metadata":6819,"sys":6822,"fields":6827},{"tags":6820,"concepts":6821},[],[],{"space":6823,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6825,"publishedVersion":62,"revision":44,"locale":29},{"sys":6824},{"type":12,"linkType":13,"id":14},{"sys":6826},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6828},{"url":448,"details":6829,"fileName":454,"contentType":455},{"size":450,"image":6830},{"width":452,"height":453},{"sys":6832,"fields":6835},{"id":6833,"createdAt":6834},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":6836,"slug":6837,"articleIntro":-1,"category":6838},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[6839],{"metadata":6840,"sys":6843,"fields":6850},{"tags":6841,"concepts":6842},[],[],{"space":6844,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6846,"publishedVersion":404,"revision":62,"contentType":6848,"locale":29},{"sys":6845},{"type":12,"linkType":13,"id":14},{"sys":6847},{"id":21,"type":12,"linkType":22},{"sys":6849},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6851,"metaTitle":414,"metaDescription":415,"mainTitle":6852,"subtitle":433,"heroImage":6867,"ctaButton":456,"ctaLink":457},[413],{"data":6853,"content":6854,"nodeType":74},{},[6855,6861],{"data":6856,"content":6857,"nodeType":78},{},[6858],{"data":6859,"marks":6860,"value":425,"nodeType":82},{},[],{"data":6862,"content":6863,"nodeType":87},{},[6864],{"data":6865,"marks":6866,"value":432,"nodeType":82},{},[],{"metadata":6868,"sys":6871,"fields":6876},{"tags":6869,"concepts":6870},[],[],{"space":6872,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6874,"publishedVersion":62,"revision":44,"locale":29},{"sys":6873},{"type":12,"linkType":13,"id":14},{"sys":6875},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6877},{"url":448,"details":6878,"fileName":454,"contentType":455},{"size":450,"image":6879},{"width":452,"height":453},{"sys":6881,"fields":6884},{"id":6882,"createdAt":6883},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":6885,"slug":6886,"articleIntro":6885,"category":6887},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[6888],{"metadata":6889,"sys":6892,"fields":6899},{"tags":6890,"concepts":6891},[],[],{"space":6893,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6895,"publishedVersion":404,"revision":62,"contentType":6897,"locale":29},{"sys":6894},{"type":12,"linkType":13,"id":14},{"sys":6896},{"id":21,"type":12,"linkType":22},{"sys":6898},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6900,"metaTitle":414,"metaDescription":415,"mainTitle":6901,"subtitle":433,"heroImage":6916,"ctaButton":456,"ctaLink":457},[413],{"data":6902,"content":6903,"nodeType":74},{},[6904,6910],{"data":6905,"content":6906,"nodeType":78},{},[6907],{"data":6908,"marks":6909,"value":425,"nodeType":82},{},[],{"data":6911,"content":6912,"nodeType":87},{},[6913],{"data":6914,"marks":6915,"value":432,"nodeType":82},{},[],{"metadata":6917,"sys":6920,"fields":6925},{"tags":6918,"concepts":6919},[],[],{"space":6921,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6923,"publishedVersion":62,"revision":44,"locale":29},{"sys":6922},{"type":12,"linkType":13,"id":14},{"sys":6924},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6926},{"url":448,"details":6927,"fileName":454,"contentType":455},{"size":450,"image":6928},{"width":452,"height":453},{"sys":6930,"fields":6933},{"id":6931,"createdAt":6932},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":6934,"slug":6935,"articleIntro":-1,"category":6936},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[6937],{"metadata":6938,"sys":6941,"fields":6948},{"tags":6939,"concepts":6940},[],[],{"space":6942,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6944,"publishedVersion":404,"revision":62,"contentType":6946,"locale":29},{"sys":6943},{"type":12,"linkType":13,"id":14},{"sys":6945},{"id":21,"type":12,"linkType":22},{"sys":6947},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6949,"metaTitle":414,"metaDescription":415,"mainTitle":6950,"subtitle":433,"heroImage":6965,"ctaButton":456,"ctaLink":457},[413],{"data":6951,"content":6952,"nodeType":74},{},[6953,6959],{"data":6954,"content":6955,"nodeType":78},{},[6956],{"data":6957,"marks":6958,"value":425,"nodeType":82},{},[],{"data":6960,"content":6961,"nodeType":87},{},[6962],{"data":6963,"marks":6964,"value":432,"nodeType":82},{},[],{"metadata":6966,"sys":6969,"fields":6974},{"tags":6967,"concepts":6968},[],[],{"space":6970,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":6972,"publishedVersion":62,"revision":44,"locale":29},{"sys":6971},{"type":12,"linkType":13,"id":14},{"sys":6973},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":6975},{"url":448,"details":6976,"fileName":454,"contentType":455},{"size":450,"image":6977},{"width":452,"height":453},{"sys":6979,"fields":6982},{"id":6980,"createdAt":6981},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":6983,"slug":6984,"articleIntro":-1,"category":6985},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[6986],{"metadata":6987,"sys":6990,"fields":6997},{"tags":6988,"concepts":6989},[],[],{"space":6991,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":6993,"publishedVersion":404,"revision":62,"contentType":6995,"locale":29},{"sys":6992},{"type":12,"linkType":13,"id":14},{"sys":6994},{"id":21,"type":12,"linkType":22},{"sys":6996},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":6998,"metaTitle":414,"metaDescription":415,"mainTitle":6999,"subtitle":433,"heroImage":7014,"ctaButton":456,"ctaLink":457},[413],{"data":7000,"content":7001,"nodeType":74},{},[7002,7008],{"data":7003,"content":7004,"nodeType":78},{},[7005],{"data":7006,"marks":7007,"value":425,"nodeType":82},{},[],{"data":7009,"content":7010,"nodeType":87},{},[7011],{"data":7012,"marks":7013,"value":432,"nodeType":82},{},[],{"metadata":7015,"sys":7018,"fields":7023},{"tags":7016,"concepts":7017},[],[],{"space":7019,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7021,"publishedVersion":62,"revision":44,"locale":29},{"sys":7020},{"type":12,"linkType":13,"id":14},{"sys":7022},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7024},{"url":448,"details":7025,"fileName":454,"contentType":455},{"size":450,"image":7026},{"width":452,"height":453},{"sys":7028,"fields":7031},{"id":7029,"createdAt":7030},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":7032,"slug":7033,"articleIntro":-1,"category":7034},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[7035],{"metadata":7036,"sys":7039,"fields":7046},{"tags":7037,"concepts":7038},[],[],{"space":7040,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7042,"publishedVersion":404,"revision":62,"contentType":7044,"locale":29},{"sys":7041},{"type":12,"linkType":13,"id":14},{"sys":7043},{"id":21,"type":12,"linkType":22},{"sys":7045},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7047,"metaTitle":414,"metaDescription":415,"mainTitle":7048,"subtitle":433,"heroImage":7063,"ctaButton":456,"ctaLink":457},[413],{"data":7049,"content":7050,"nodeType":74},{},[7051,7057],{"data":7052,"content":7053,"nodeType":78},{},[7054],{"data":7055,"marks":7056,"value":425,"nodeType":82},{},[],{"data":7058,"content":7059,"nodeType":87},{},[7060],{"data":7061,"marks":7062,"value":432,"nodeType":82},{},[],{"metadata":7064,"sys":7067,"fields":7072},{"tags":7065,"concepts":7066},[],[],{"space":7068,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7070,"publishedVersion":62,"revision":44,"locale":29},{"sys":7069},{"type":12,"linkType":13,"id":14},{"sys":7071},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7073},{"url":448,"details":7074,"fileName":454,"contentType":455},{"size":450,"image":7075},{"width":452,"height":453},{"sys":7077,"fields":7080},{"id":7078,"createdAt":7079},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":7081,"slug":7082,"articleIntro":-1,"category":7083},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[7084],{"metadata":7085,"sys":7088,"fields":7095},{"tags":7086,"concepts":7087},[],[],{"space":7089,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7091,"publishedVersion":404,"revision":62,"contentType":7093,"locale":29},{"sys":7090},{"type":12,"linkType":13,"id":14},{"sys":7092},{"id":21,"type":12,"linkType":22},{"sys":7094},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7096,"metaTitle":414,"metaDescription":415,"mainTitle":7097,"subtitle":433,"heroImage":7112,"ctaButton":456,"ctaLink":457},[413],{"data":7098,"content":7099,"nodeType":74},{},[7100,7106],{"data":7101,"content":7102,"nodeType":78},{},[7103],{"data":7104,"marks":7105,"value":425,"nodeType":82},{},[],{"data":7107,"content":7108,"nodeType":87},{},[7109],{"data":7110,"marks":7111,"value":432,"nodeType":82},{},[],{"metadata":7113,"sys":7116,"fields":7121},{"tags":7114,"concepts":7115},[],[],{"space":7117,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7119,"publishedVersion":62,"revision":44,"locale":29},{"sys":7118},{"type":12,"linkType":13,"id":14},{"sys":7120},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7122},{"url":448,"details":7123,"fileName":454,"contentType":455},{"size":450,"image":7124},{"width":452,"height":453},{"sys":7126,"fields":7129},{"id":7127,"createdAt":7128},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":7130,"slug":7131,"articleIntro":7130,"category":7132},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[7133],{"metadata":7134,"sys":7137,"fields":7144},{"tags":7135,"concepts":7136},[],[],{"space":7138,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7140,"publishedVersion":404,"revision":62,"contentType":7142,"locale":29},{"sys":7139},{"type":12,"linkType":13,"id":14},{"sys":7141},{"id":21,"type":12,"linkType":22},{"sys":7143},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7145,"metaTitle":414,"metaDescription":415,"mainTitle":7146,"subtitle":433,"heroImage":7161,"ctaButton":456,"ctaLink":457},[413],{"data":7147,"content":7148,"nodeType":74},{},[7149,7155],{"data":7150,"content":7151,"nodeType":78},{},[7152],{"data":7153,"marks":7154,"value":425,"nodeType":82},{},[],{"data":7156,"content":7157,"nodeType":87},{},[7158],{"data":7159,"marks":7160,"value":432,"nodeType":82},{},[],{"metadata":7162,"sys":7165,"fields":7170},{"tags":7163,"concepts":7164},[],[],{"space":7166,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7168,"publishedVersion":62,"revision":44,"locale":29},{"sys":7167},{"type":12,"linkType":13,"id":14},{"sys":7169},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7171},{"url":448,"details":7172,"fileName":454,"contentType":455},{"size":450,"image":7173},{"width":452,"height":453},{"sys":7175,"fields":7178},{"id":7176,"createdAt":7177},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7179,"slug":7180,"articleIntro":7179,"category":7181},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7182],{"metadata":7183,"sys":7186,"fields":7193},{"tags":7184,"concepts":7185},[],[],{"space":7187,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7189,"publishedVersion":404,"revision":62,"contentType":7191,"locale":29},{"sys":7188},{"type":12,"linkType":13,"id":14},{"sys":7190},{"id":21,"type":12,"linkType":22},{"sys":7192},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7194,"metaTitle":414,"metaDescription":415,"mainTitle":7195,"subtitle":433,"heroImage":7210,"ctaButton":456,"ctaLink":457},[413],{"data":7196,"content":7197,"nodeType":74},{},[7198,7204],{"data":7199,"content":7200,"nodeType":78},{},[7201],{"data":7202,"marks":7203,"value":425,"nodeType":82},{},[],{"data":7205,"content":7206,"nodeType":87},{},[7207],{"data":7208,"marks":7209,"value":432,"nodeType":82},{},[],{"metadata":7211,"sys":7214,"fields":7219},{"tags":7212,"concepts":7213},[],[],{"space":7215,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7217,"publishedVersion":62,"revision":44,"locale":29},{"sys":7216},{"type":12,"linkType":13,"id":14},{"sys":7218},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7220},{"url":448,"details":7221,"fileName":454,"contentType":455},{"size":450,"image":7222},{"width":452,"height":453},{"sys":7224,"fields":7227},{"id":7225,"createdAt":7226},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":7228,"slug":7229,"articleIntro":7228,"category":7230},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[7231],{"metadata":7232,"sys":7235,"fields":7242},{"tags":7233,"concepts":7234},[],[],{"space":7236,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7238,"publishedVersion":404,"revision":62,"contentType":7240,"locale":29},{"sys":7237},{"type":12,"linkType":13,"id":14},{"sys":7239},{"id":21,"type":12,"linkType":22},{"sys":7241},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7243,"metaTitle":414,"metaDescription":415,"mainTitle":7244,"subtitle":433,"heroImage":7259,"ctaButton":456,"ctaLink":457},[413],{"data":7245,"content":7246,"nodeType":74},{},[7247,7253],{"data":7248,"content":7249,"nodeType":78},{},[7250],{"data":7251,"marks":7252,"value":425,"nodeType":82},{},[],{"data":7254,"content":7255,"nodeType":87},{},[7256],{"data":7257,"marks":7258,"value":432,"nodeType":82},{},[],{"metadata":7260,"sys":7263,"fields":7268},{"tags":7261,"concepts":7262},[],[],{"space":7264,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7266,"publishedVersion":62,"revision":44,"locale":29},{"sys":7265},{"type":12,"linkType":13,"id":14},{"sys":7267},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7269},{"url":448,"details":7270,"fileName":454,"contentType":455},{"size":450,"image":7271},{"width":452,"height":453},{"sys":7273,"fields":7276},{"id":7274,"createdAt":7275},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":7277,"slug":7278,"articleIntro":7279,"category":7280},"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.",[7281],{"metadata":7282,"sys":7285,"fields":7292},{"tags":7283,"concepts":7284},[],[],{"space":7286,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7288,"publishedVersion":404,"revision":62,"contentType":7290,"locale":29},{"sys":7287},{"type":12,"linkType":13,"id":14},{"sys":7289},{"id":21,"type":12,"linkType":22},{"sys":7291},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7293,"metaTitle":414,"metaDescription":415,"mainTitle":7294,"subtitle":433,"heroImage":7309,"ctaButton":456,"ctaLink":457},[413],{"data":7295,"content":7296,"nodeType":74},{},[7297,7303],{"data":7298,"content":7299,"nodeType":78},{},[7300],{"data":7301,"marks":7302,"value":425,"nodeType":82},{},[],{"data":7304,"content":7305,"nodeType":87},{},[7306],{"data":7307,"marks":7308,"value":432,"nodeType":82},{},[],{"metadata":7310,"sys":7313,"fields":7318},{"tags":7311,"concepts":7312},[],[],{"space":7314,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7316,"publishedVersion":62,"revision":44,"locale":29},{"sys":7315},{"type":12,"linkType":13,"id":14},{"sys":7317},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7319},{"url":448,"details":7320,"fileName":454,"contentType":455},{"size":450,"image":7321},{"width":452,"height":453},{"sys":7323,"fields":7326},{"id":7324,"createdAt":7325},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":7327,"slug":7328,"articleIntro":-1,"category":7329},"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",[7330],{"metadata":7331,"sys":7334,"fields":7341},{"tags":7332,"concepts":7333},[],[],{"space":7335,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7337,"publishedVersion":404,"revision":62,"contentType":7339,"locale":29},{"sys":7336},{"type":12,"linkType":13,"id":14},{"sys":7338},{"id":21,"type":12,"linkType":22},{"sys":7340},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7342,"metaTitle":414,"metaDescription":415,"mainTitle":7343,"subtitle":433,"heroImage":7358,"ctaButton":456,"ctaLink":457},[413],{"data":7344,"content":7345,"nodeType":74},{},[7346,7352],{"data":7347,"content":7348,"nodeType":78},{},[7349],{"data":7350,"marks":7351,"value":425,"nodeType":82},{},[],{"data":7353,"content":7354,"nodeType":87},{},[7355],{"data":7356,"marks":7357,"value":432,"nodeType":82},{},[],{"metadata":7359,"sys":7362,"fields":7367},{"tags":7360,"concepts":7361},[],[],{"space":7363,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7365,"publishedVersion":62,"revision":44,"locale":29},{"sys":7364},{"type":12,"linkType":13,"id":14},{"sys":7366},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7368},{"url":448,"details":7369,"fileName":454,"contentType":455},{"size":450,"image":7370},{"width":452,"height":453},{"sys":7372,"fields":7375},{"id":7373,"createdAt":7374},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":7376,"slug":7377,"articleIntro":7376,"category":7378},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[7379],{"metadata":7380,"sys":7383,"fields":7390},{"tags":7381,"concepts":7382},[],[],{"space":7384,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7386,"publishedVersion":404,"revision":62,"contentType":7388,"locale":29},{"sys":7385},{"type":12,"linkType":13,"id":14},{"sys":7387},{"id":21,"type":12,"linkType":22},{"sys":7389},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7391,"metaTitle":414,"metaDescription":415,"mainTitle":7392,"subtitle":433,"heroImage":7407,"ctaButton":456,"ctaLink":457},[413],{"data":7393,"content":7394,"nodeType":74},{},[7395,7401],{"data":7396,"content":7397,"nodeType":78},{},[7398],{"data":7399,"marks":7400,"value":425,"nodeType":82},{},[],{"data":7402,"content":7403,"nodeType":87},{},[7404],{"data":7405,"marks":7406,"value":432,"nodeType":82},{},[],{"metadata":7408,"sys":7411,"fields":7416},{"tags":7409,"concepts":7410},[],[],{"space":7412,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7414,"publishedVersion":62,"revision":44,"locale":29},{"sys":7413},{"type":12,"linkType":13,"id":14},{"sys":7415},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7417},{"url":448,"details":7418,"fileName":454,"contentType":455},{"size":450,"image":7419},{"width":452,"height":453},{"sys":7421,"fields":7424},{"id":7422,"createdAt":7423},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":7425,"slug":7426,"articleIntro":7425,"category":7427},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[7428],{"metadata":7429,"sys":7432,"fields":7439},{"tags":7430,"concepts":7431},[],[],{"space":7433,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7435,"publishedVersion":404,"revision":62,"contentType":7437,"locale":29},{"sys":7434},{"type":12,"linkType":13,"id":14},{"sys":7436},{"id":21,"type":12,"linkType":22},{"sys":7438},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7440,"metaTitle":414,"metaDescription":415,"mainTitle":7441,"subtitle":433,"heroImage":7456,"ctaButton":456,"ctaLink":457},[413],{"data":7442,"content":7443,"nodeType":74},{},[7444,7450],{"data":7445,"content":7446,"nodeType":78},{},[7447],{"data":7448,"marks":7449,"value":425,"nodeType":82},{},[],{"data":7451,"content":7452,"nodeType":87},{},[7453],{"data":7454,"marks":7455,"value":432,"nodeType":82},{},[],{"metadata":7457,"sys":7460,"fields":7465},{"tags":7458,"concepts":7459},[],[],{"space":7461,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7463,"publishedVersion":62,"revision":44,"locale":29},{"sys":7462},{"type":12,"linkType":13,"id":14},{"sys":7464},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7466},{"url":448,"details":7467,"fileName":454,"contentType":455},{"size":450,"image":7468},{"width":452,"height":453},{"sys":7470,"fields":7473},{"id":7471,"createdAt":7472},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":7474,"slug":7475,"articleIntro":7474,"category":7476},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[7477],{"metadata":7478,"sys":7481,"fields":7488},{"tags":7479,"concepts":7480},[],[],{"space":7482,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7484,"publishedVersion":404,"revision":62,"contentType":7486,"locale":29},{"sys":7483},{"type":12,"linkType":13,"id":14},{"sys":7485},{"id":21,"type":12,"linkType":22},{"sys":7487},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7489,"metaTitle":414,"metaDescription":415,"mainTitle":7490,"subtitle":433,"heroImage":7505,"ctaButton":456,"ctaLink":457},[413],{"data":7491,"content":7492,"nodeType":74},{},[7493,7499],{"data":7494,"content":7495,"nodeType":78},{},[7496],{"data":7497,"marks":7498,"value":425,"nodeType":82},{},[],{"data":7500,"content":7501,"nodeType":87},{},[7502],{"data":7503,"marks":7504,"value":432,"nodeType":82},{},[],{"metadata":7506,"sys":7509,"fields":7514},{"tags":7507,"concepts":7508},[],[],{"space":7510,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7512,"publishedVersion":62,"revision":44,"locale":29},{"sys":7511},{"type":12,"linkType":13,"id":14},{"sys":7513},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7515},{"url":448,"details":7516,"fileName":454,"contentType":455},{"size":450,"image":7517},{"width":452,"height":453},{"sys":7519,"fields":7522},{"id":7520,"createdAt":7521},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":7523,"slug":7524,"articleIntro":7523,"category":7525},"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",[7526],{"metadata":7527,"sys":7530,"fields":7537},{"tags":7528,"concepts":7529},[],[],{"space":7531,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7533,"publishedVersion":404,"revision":62,"contentType":7535,"locale":29},{"sys":7532},{"type":12,"linkType":13,"id":14},{"sys":7534},{"id":21,"type":12,"linkType":22},{"sys":7536},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7538,"metaTitle":414,"metaDescription":415,"mainTitle":7539,"subtitle":433,"heroImage":7554,"ctaButton":456,"ctaLink":457},[413],{"data":7540,"content":7541,"nodeType":74},{},[7542,7548],{"data":7543,"content":7544,"nodeType":78},{},[7545],{"data":7546,"marks":7547,"value":425,"nodeType":82},{},[],{"data":7549,"content":7550,"nodeType":87},{},[7551],{"data":7552,"marks":7553,"value":432,"nodeType":82},{},[],{"metadata":7555,"sys":7558,"fields":7563},{"tags":7556,"concepts":7557},[],[],{"space":7559,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7561,"publishedVersion":62,"revision":44,"locale":29},{"sys":7560},{"type":12,"linkType":13,"id":14},{"sys":7562},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7564},{"url":448,"details":7565,"fileName":454,"contentType":455},{"size":450,"image":7566},{"width":452,"height":453},{"sys":7568,"fields":7571},{"id":7569,"createdAt":7570},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":7572,"slug":7573,"articleIntro":-1,"category":7574},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[7575],{"metadata":7576,"sys":7579,"fields":7586},{"tags":7577,"concepts":7578},[],[],{"space":7580,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7582,"publishedVersion":404,"revision":62,"contentType":7584,"locale":29},{"sys":7581},{"type":12,"linkType":13,"id":14},{"sys":7583},{"id":21,"type":12,"linkType":22},{"sys":7585},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7587,"metaTitle":414,"metaDescription":415,"mainTitle":7588,"subtitle":433,"heroImage":7603,"ctaButton":456,"ctaLink":457},[413],{"data":7589,"content":7590,"nodeType":74},{},[7591,7597],{"data":7592,"content":7593,"nodeType":78},{},[7594],{"data":7595,"marks":7596,"value":425,"nodeType":82},{},[],{"data":7598,"content":7599,"nodeType":87},{},[7600],{"data":7601,"marks":7602,"value":432,"nodeType":82},{},[],{"metadata":7604,"sys":7607,"fields":7612},{"tags":7605,"concepts":7606},[],[],{"space":7608,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7610,"publishedVersion":62,"revision":44,"locale":29},{"sys":7609},{"type":12,"linkType":13,"id":14},{"sys":7611},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7613},{"url":448,"details":7614,"fileName":454,"contentType":455},{"size":450,"image":7615},{"width":452,"height":453},{"sys":7617,"fields":7620},{"id":7618,"createdAt":7619},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7621,"slug":7622,"articleIntro":7621,"category":7623},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7624],{"metadata":7625,"sys":7628,"fields":7635},{"tags":7626,"concepts":7627},[],[],{"space":7629,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7631,"publishedVersion":404,"revision":62,"contentType":7633,"locale":29},{"sys":7630},{"type":12,"linkType":13,"id":14},{"sys":7632},{"id":21,"type":12,"linkType":22},{"sys":7634},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7636,"metaTitle":414,"metaDescription":415,"mainTitle":7637,"subtitle":433,"heroImage":7652,"ctaButton":456,"ctaLink":457},[413],{"data":7638,"content":7639,"nodeType":74},{},[7640,7646],{"data":7641,"content":7642,"nodeType":78},{},[7643],{"data":7644,"marks":7645,"value":425,"nodeType":82},{},[],{"data":7647,"content":7648,"nodeType":87},{},[7649],{"data":7650,"marks":7651,"value":432,"nodeType":82},{},[],{"metadata":7653,"sys":7656,"fields":7661},{"tags":7654,"concepts":7655},[],[],{"space":7657,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7659,"publishedVersion":62,"revision":44,"locale":29},{"sys":7658},{"type":12,"linkType":13,"id":14},{"sys":7660},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7662},{"url":448,"details":7663,"fileName":454,"contentType":455},{"size":450,"image":7664},{"width":452,"height":453},{"sys":7666,"fields":7669},{"id":7667,"createdAt":7668},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":7670,"slug":7671,"articleIntro":7670,"category":7672},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[7673],{"metadata":7674,"sys":7677,"fields":7684},{"tags":7675,"concepts":7676},[],[],{"space":7678,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7680,"publishedVersion":404,"revision":62,"contentType":7682,"locale":29},{"sys":7679},{"type":12,"linkType":13,"id":14},{"sys":7681},{"id":21,"type":12,"linkType":22},{"sys":7683},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7685,"metaTitle":414,"metaDescription":415,"mainTitle":7686,"subtitle":433,"heroImage":7701,"ctaButton":456,"ctaLink":457},[413],{"data":7687,"content":7688,"nodeType":74},{},[7689,7695],{"data":7690,"content":7691,"nodeType":78},{},[7692],{"data":7693,"marks":7694,"value":425,"nodeType":82},{},[],{"data":7696,"content":7697,"nodeType":87},{},[7698],{"data":7699,"marks":7700,"value":432,"nodeType":82},{},[],{"metadata":7702,"sys":7705,"fields":7710},{"tags":7703,"concepts":7704},[],[],{"space":7706,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7708,"publishedVersion":62,"revision":44,"locale":29},{"sys":7707},{"type":12,"linkType":13,"id":14},{"sys":7709},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7711},{"url":448,"details":7712,"fileName":454,"contentType":455},{"size":450,"image":7713},{"width":452,"height":453},{"sys":7715,"fields":7718},{"id":7716,"createdAt":7717},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":7719,"slug":7720,"articleIntro":7719,"category":7721},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[7722],{"metadata":7723,"sys":7726,"fields":7733},{"tags":7724,"concepts":7725},[],[],{"space":7727,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7729,"publishedVersion":404,"revision":62,"contentType":7731,"locale":29},{"sys":7728},{"type":12,"linkType":13,"id":14},{"sys":7730},{"id":21,"type":12,"linkType":22},{"sys":7732},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7734,"metaTitle":414,"metaDescription":415,"mainTitle":7735,"subtitle":433,"heroImage":7750,"ctaButton":456,"ctaLink":457},[413],{"data":7736,"content":7737,"nodeType":74},{},[7738,7744],{"data":7739,"content":7740,"nodeType":78},{},[7741],{"data":7742,"marks":7743,"value":425,"nodeType":82},{},[],{"data":7745,"content":7746,"nodeType":87},{},[7747],{"data":7748,"marks":7749,"value":432,"nodeType":82},{},[],{"metadata":7751,"sys":7754,"fields":7759},{"tags":7752,"concepts":7753},[],[],{"space":7755,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7757,"publishedVersion":62,"revision":44,"locale":29},{"sys":7756},{"type":12,"linkType":13,"id":14},{"sys":7758},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7760},{"url":448,"details":7761,"fileName":454,"contentType":455},{"size":450,"image":7762},{"width":452,"height":453},{"sys":7764,"fields":7767},{"id":7765,"createdAt":7766},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":7768,"slug":7769,"articleIntro":7768,"category":7770},"Compte 6156 - Maintenance","compte-6156-maintenance",[7771],{"metadata":7772,"sys":7775,"fields":7782},{"tags":7773,"concepts":7774},[],[],{"space":7776,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7778,"publishedVersion":404,"revision":62,"contentType":7780,"locale":29},{"sys":7777},{"type":12,"linkType":13,"id":14},{"sys":7779},{"id":21,"type":12,"linkType":22},{"sys":7781},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7783,"metaTitle":414,"metaDescription":415,"mainTitle":7784,"subtitle":433,"heroImage":7799,"ctaButton":456,"ctaLink":457},[413],{"data":7785,"content":7786,"nodeType":74},{},[7787,7793],{"data":7788,"content":7789,"nodeType":78},{},[7790],{"data":7791,"marks":7792,"value":425,"nodeType":82},{},[],{"data":7794,"content":7795,"nodeType":87},{},[7796],{"data":7797,"marks":7798,"value":432,"nodeType":82},{},[],{"metadata":7800,"sys":7803,"fields":7808},{"tags":7801,"concepts":7802},[],[],{"space":7804,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7806,"publishedVersion":62,"revision":44,"locale":29},{"sys":7805},{"type":12,"linkType":13,"id":14},{"sys":7807},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7809},{"url":448,"details":7810,"fileName":454,"contentType":455},{"size":450,"image":7811},{"width":452,"height":453},{"sys":7813,"fields":7816},{"id":7814,"createdAt":7815},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":7817,"slug":7818,"articleIntro":7817,"category":7819},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[7820],{"metadata":7821,"sys":7824,"fields":7831},{"tags":7822,"concepts":7823},[],[],{"space":7825,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7827,"publishedVersion":404,"revision":62,"contentType":7829,"locale":29},{"sys":7826},{"type":12,"linkType":13,"id":14},{"sys":7828},{"id":21,"type":12,"linkType":22},{"sys":7830},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7832,"metaTitle":414,"metaDescription":415,"mainTitle":7833,"subtitle":433,"heroImage":7848,"ctaButton":456,"ctaLink":457},[413],{"data":7834,"content":7835,"nodeType":74},{},[7836,7842],{"data":7837,"content":7838,"nodeType":78},{},[7839],{"data":7840,"marks":7841,"value":425,"nodeType":82},{},[],{"data":7843,"content":7844,"nodeType":87},{},[7845],{"data":7846,"marks":7847,"value":432,"nodeType":82},{},[],{"metadata":7849,"sys":7852,"fields":7857},{"tags":7850,"concepts":7851},[],[],{"space":7853,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7855,"publishedVersion":62,"revision":44,"locale":29},{"sys":7854},{"type":12,"linkType":13,"id":14},{"sys":7856},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7858},{"url":448,"details":7859,"fileName":454,"contentType":455},{"size":450,"image":7860},{"width":452,"height":453},{"sys":7862,"fields":7865},{"id":7863,"createdAt":7864},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":7866,"slug":7867,"articleIntro":-1,"category":7868},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[7869],{"metadata":7870,"sys":7873,"fields":7880},{"tags":7871,"concepts":7872},[],[],{"space":7874,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7876,"publishedVersion":404,"revision":62,"contentType":7878,"locale":29},{"sys":7875},{"type":12,"linkType":13,"id":14},{"sys":7877},{"id":21,"type":12,"linkType":22},{"sys":7879},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7881,"metaTitle":414,"metaDescription":415,"mainTitle":7882,"subtitle":433,"heroImage":7897,"ctaButton":456,"ctaLink":457},[413],{"data":7883,"content":7884,"nodeType":74},{},[7885,7891],{"data":7886,"content":7887,"nodeType":78},{},[7888],{"data":7889,"marks":7890,"value":425,"nodeType":82},{},[],{"data":7892,"content":7893,"nodeType":87},{},[7894],{"data":7895,"marks":7896,"value":432,"nodeType":82},{},[],{"metadata":7898,"sys":7901,"fields":7906},{"tags":7899,"concepts":7900},[],[],{"space":7902,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7904,"publishedVersion":62,"revision":44,"locale":29},{"sys":7903},{"type":12,"linkType":13,"id":14},{"sys":7905},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7907},{"url":448,"details":7908,"fileName":454,"contentType":455},{"size":450,"image":7909},{"width":452,"height":453},{"sys":7911,"fields":7914},{"id":7912,"createdAt":7913},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":7915,"slug":7916,"articleIntro":7915,"category":7917},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[7918],{"metadata":7919,"sys":7922,"fields":7929},{"tags":7920,"concepts":7921},[],[],{"space":7923,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7925,"publishedVersion":404,"revision":62,"contentType":7927,"locale":29},{"sys":7924},{"type":12,"linkType":13,"id":14},{"sys":7926},{"id":21,"type":12,"linkType":22},{"sys":7928},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7930,"metaTitle":414,"metaDescription":415,"mainTitle":7931,"subtitle":433,"heroImage":7946,"ctaButton":456,"ctaLink":457},[413],{"data":7932,"content":7933,"nodeType":74},{},[7934,7940],{"data":7935,"content":7936,"nodeType":78},{},[7937],{"data":7938,"marks":7939,"value":425,"nodeType":82},{},[],{"data":7941,"content":7942,"nodeType":87},{},[7943],{"data":7944,"marks":7945,"value":432,"nodeType":82},{},[],{"metadata":7947,"sys":7950,"fields":7955},{"tags":7948,"concepts":7949},[],[],{"space":7951,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":7953,"publishedVersion":62,"revision":44,"locale":29},{"sys":7952},{"type":12,"linkType":13,"id":14},{"sys":7954},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":7956},{"url":448,"details":7957,"fileName":454,"contentType":455},{"size":450,"image":7958},{"width":452,"height":453},{"sys":7960,"fields":7963},{"id":7961,"createdAt":7962},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":7964,"slug":7965,"articleIntro":7964,"category":7966},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[7967],{"metadata":7968,"sys":7971,"fields":7978},{"tags":7969,"concepts":7970},[],[],{"space":7972,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":7974,"publishedVersion":404,"revision":62,"contentType":7976,"locale":29},{"sys":7973},{"type":12,"linkType":13,"id":14},{"sys":7975},{"id":21,"type":12,"linkType":22},{"sys":7977},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":7979,"metaTitle":414,"metaDescription":415,"mainTitle":7980,"subtitle":433,"heroImage":7995,"ctaButton":456,"ctaLink":457},[413],{"data":7981,"content":7982,"nodeType":74},{},[7983,7989],{"data":7984,"content":7985,"nodeType":78},{},[7986],{"data":7987,"marks":7988,"value":425,"nodeType":82},{},[],{"data":7990,"content":7991,"nodeType":87},{},[7992],{"data":7993,"marks":7994,"value":432,"nodeType":82},{},[],{"metadata":7996,"sys":7999,"fields":8004},{"tags":7997,"concepts":7998},[],[],{"space":8000,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8002,"publishedVersion":62,"revision":44,"locale":29},{"sys":8001},{"type":12,"linkType":13,"id":14},{"sys":8003},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8005},{"url":448,"details":8006,"fileName":454,"contentType":455},{"size":450,"image":8007},{"width":452,"height":453},{"sys":8009,"fields":8012},{"id":8010,"createdAt":8011},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":8013,"slug":8014,"articleIntro":8013,"category":8015},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[8016],{"metadata":8017,"sys":8020,"fields":8027},{"tags":8018,"concepts":8019},[],[],{"space":8021,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8023,"publishedVersion":404,"revision":62,"contentType":8025,"locale":29},{"sys":8022},{"type":12,"linkType":13,"id":14},{"sys":8024},{"id":21,"type":12,"linkType":22},{"sys":8026},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8028,"metaTitle":414,"metaDescription":415,"mainTitle":8029,"subtitle":433,"heroImage":8044,"ctaButton":456,"ctaLink":457},[413],{"data":8030,"content":8031,"nodeType":74},{},[8032,8038],{"data":8033,"content":8034,"nodeType":78},{},[8035],{"data":8036,"marks":8037,"value":425,"nodeType":82},{},[],{"data":8039,"content":8040,"nodeType":87},{},[8041],{"data":8042,"marks":8043,"value":432,"nodeType":82},{},[],{"metadata":8045,"sys":8048,"fields":8053},{"tags":8046,"concepts":8047},[],[],{"space":8049,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8051,"publishedVersion":62,"revision":44,"locale":29},{"sys":8050},{"type":12,"linkType":13,"id":14},{"sys":8052},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8054},{"url":448,"details":8055,"fileName":454,"contentType":455},{"size":450,"image":8056},{"width":452,"height":453},{"sys":8058,"fields":8061},{"id":8059,"createdAt":8060},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":8062,"slug":8063,"articleIntro":8062,"category":8064},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[8065],{"metadata":8066,"sys":8069,"fields":8076},{"tags":8067,"concepts":8068},[],[],{"space":8070,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8072,"publishedVersion":404,"revision":62,"contentType":8074,"locale":29},{"sys":8071},{"type":12,"linkType":13,"id":14},{"sys":8073},{"id":21,"type":12,"linkType":22},{"sys":8075},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8077,"metaTitle":414,"metaDescription":415,"mainTitle":8078,"subtitle":433,"heroImage":8093,"ctaButton":456,"ctaLink":457},[413],{"data":8079,"content":8080,"nodeType":74},{},[8081,8087],{"data":8082,"content":8083,"nodeType":78},{},[8084],{"data":8085,"marks":8086,"value":425,"nodeType":82},{},[],{"data":8088,"content":8089,"nodeType":87},{},[8090],{"data":8091,"marks":8092,"value":432,"nodeType":82},{},[],{"metadata":8094,"sys":8097,"fields":8102},{"tags":8095,"concepts":8096},[],[],{"space":8098,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8100,"publishedVersion":62,"revision":44,"locale":29},{"sys":8099},{"type":12,"linkType":13,"id":14},{"sys":8101},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8103},{"url":448,"details":8104,"fileName":454,"contentType":455},{"size":450,"image":8105},{"width":452,"height":453},{"sys":8107,"fields":8110},{"id":8108,"createdAt":8109},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":8111,"slug":8112,"articleIntro":8111,"category":8113},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[8114],{"metadata":8115,"sys":8118,"fields":8125},{"tags":8116,"concepts":8117},[],[],{"space":8119,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8121,"publishedVersion":404,"revision":62,"contentType":8123,"locale":29},{"sys":8120},{"type":12,"linkType":13,"id":14},{"sys":8122},{"id":21,"type":12,"linkType":22},{"sys":8124},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8126,"metaTitle":414,"metaDescription":415,"mainTitle":8127,"subtitle":433,"heroImage":8142,"ctaButton":456,"ctaLink":457},[413],{"data":8128,"content":8129,"nodeType":74},{},[8130,8136],{"data":8131,"content":8132,"nodeType":78},{},[8133],{"data":8134,"marks":8135,"value":425,"nodeType":82},{},[],{"data":8137,"content":8138,"nodeType":87},{},[8139],{"data":8140,"marks":8141,"value":432,"nodeType":82},{},[],{"metadata":8143,"sys":8146,"fields":8151},{"tags":8144,"concepts":8145},[],[],{"space":8147,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8149,"publishedVersion":62,"revision":44,"locale":29},{"sys":8148},{"type":12,"linkType":13,"id":14},{"sys":8150},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8152},{"url":448,"details":8153,"fileName":454,"contentType":455},{"size":450,"image":8154},{"width":452,"height":453},{"sys":8156,"fields":8159},{"id":8157,"createdAt":8158},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":8160,"slug":8161,"articleIntro":8160,"category":8162},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[8163],{"metadata":8164,"sys":8167,"fields":8174},{"tags":8165,"concepts":8166},[],[],{"space":8168,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8170,"publishedVersion":404,"revision":62,"contentType":8172,"locale":29},{"sys":8169},{"type":12,"linkType":13,"id":14},{"sys":8171},{"id":21,"type":12,"linkType":22},{"sys":8173},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8175,"metaTitle":414,"metaDescription":415,"mainTitle":8176,"subtitle":433,"heroImage":8191,"ctaButton":456,"ctaLink":457},[413],{"data":8177,"content":8178,"nodeType":74},{},[8179,8185],{"data":8180,"content":8181,"nodeType":78},{},[8182],{"data":8183,"marks":8184,"value":425,"nodeType":82},{},[],{"data":8186,"content":8187,"nodeType":87},{},[8188],{"data":8189,"marks":8190,"value":432,"nodeType":82},{},[],{"metadata":8192,"sys":8195,"fields":8200},{"tags":8193,"concepts":8194},[],[],{"space":8196,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8198,"publishedVersion":62,"revision":44,"locale":29},{"sys":8197},{"type":12,"linkType":13,"id":14},{"sys":8199},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8201},{"url":448,"details":8202,"fileName":454,"contentType":455},{"size":450,"image":8203},{"width":452,"height":453},{"sys":8205,"fields":8208},{"id":8206,"createdAt":8207},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":8209,"slug":8210,"articleIntro":8211,"category":8212},"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.",[8213],{"metadata":8214,"sys":8217,"fields":8224},{"tags":8215,"concepts":8216},[],[],{"space":8218,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8220,"publishedVersion":404,"revision":62,"contentType":8222,"locale":29},{"sys":8219},{"type":12,"linkType":13,"id":14},{"sys":8221},{"id":21,"type":12,"linkType":22},{"sys":8223},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8225,"metaTitle":414,"metaDescription":415,"mainTitle":8226,"subtitle":433,"heroImage":8241,"ctaButton":456,"ctaLink":457},[413],{"data":8227,"content":8228,"nodeType":74},{},[8229,8235],{"data":8230,"content":8231,"nodeType":78},{},[8232],{"data":8233,"marks":8234,"value":425,"nodeType":82},{},[],{"data":8236,"content":8237,"nodeType":87},{},[8238],{"data":8239,"marks":8240,"value":432,"nodeType":82},{},[],{"metadata":8242,"sys":8245,"fields":8250},{"tags":8243,"concepts":8244},[],[],{"space":8246,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8248,"publishedVersion":62,"revision":44,"locale":29},{"sys":8247},{"type":12,"linkType":13,"id":14},{"sys":8249},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8251},{"url":448,"details":8252,"fileName":454,"contentType":455},{"size":450,"image":8253},{"width":452,"height":453},{"sys":8255,"fields":8257},{"id":8256,"createdAt":6981},"55iVQXY18hY6u2UZk6N5JX",{"title":8258,"slug":8259,"articleIntro":-1,"category":8260},"Compte 704 - Travaux","compte-704---travaux",[8261],{"metadata":8262,"sys":8265,"fields":8272},{"tags":8263,"concepts":8264},[],[],{"space":8266,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8268,"publishedVersion":404,"revision":62,"contentType":8270,"locale":29},{"sys":8267},{"type":12,"linkType":13,"id":14},{"sys":8269},{"id":21,"type":12,"linkType":22},{"sys":8271},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8273,"metaTitle":414,"metaDescription":415,"mainTitle":8274,"subtitle":433,"heroImage":8289,"ctaButton":456,"ctaLink":457},[413],{"data":8275,"content":8276,"nodeType":74},{},[8277,8283],{"data":8278,"content":8279,"nodeType":78},{},[8280],{"data":8281,"marks":8282,"value":425,"nodeType":82},{},[],{"data":8284,"content":8285,"nodeType":87},{},[8286],{"data":8287,"marks":8288,"value":432,"nodeType":82},{},[],{"metadata":8290,"sys":8293,"fields":8298},{"tags":8291,"concepts":8292},[],[],{"space":8294,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8296,"publishedVersion":62,"revision":44,"locale":29},{"sys":8295},{"type":12,"linkType":13,"id":14},{"sys":8297},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8299},{"url":448,"details":8300,"fileName":454,"contentType":455},{"size":450,"image":8301},{"width":452,"height":453},{"sys":8303,"fields":8306},{"id":8304,"createdAt":8305},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":8307,"slug":8308,"articleIntro":8307,"category":8309},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[8310],{"metadata":8311,"sys":8314,"fields":8321},{"tags":8312,"concepts":8313},[],[],{"space":8315,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8317,"publishedVersion":404,"revision":62,"contentType":8319,"locale":29},{"sys":8316},{"type":12,"linkType":13,"id":14},{"sys":8318},{"id":21,"type":12,"linkType":22},{"sys":8320},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8322,"metaTitle":414,"metaDescription":415,"mainTitle":8323,"subtitle":433,"heroImage":8338,"ctaButton":456,"ctaLink":457},[413],{"data":8324,"content":8325,"nodeType":74},{},[8326,8332],{"data":8327,"content":8328,"nodeType":78},{},[8329],{"data":8330,"marks":8331,"value":425,"nodeType":82},{},[],{"data":8333,"content":8334,"nodeType":87},{},[8335],{"data":8336,"marks":8337,"value":432,"nodeType":82},{},[],{"metadata":8339,"sys":8342,"fields":8347},{"tags":8340,"concepts":8341},[],[],{"space":8343,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8345,"publishedVersion":62,"revision":44,"locale":29},{"sys":8344},{"type":12,"linkType":13,"id":14},{"sys":8346},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8348},{"url":448,"details":8349,"fileName":454,"contentType":455},{"size":450,"image":8350},{"width":452,"height":453},{"sys":8352,"fields":8355},{"id":8353,"createdAt":8354},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":8356,"slug":8357,"articleIntro":-1,"category":8358},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[8359],{"metadata":8360,"sys":8363,"fields":8370},{"tags":8361,"concepts":8362},[],[],{"space":8364,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8366,"publishedVersion":404,"revision":62,"contentType":8368,"locale":29},{"sys":8365},{"type":12,"linkType":13,"id":14},{"sys":8367},{"id":21,"type":12,"linkType":22},{"sys":8369},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8371,"metaTitle":414,"metaDescription":415,"mainTitle":8372,"subtitle":433,"heroImage":8387,"ctaButton":456,"ctaLink":457},[413],{"data":8373,"content":8374,"nodeType":74},{},[8375,8381],{"data":8376,"content":8377,"nodeType":78},{},[8378],{"data":8379,"marks":8380,"value":425,"nodeType":82},{},[],{"data":8382,"content":8383,"nodeType":87},{},[8384],{"data":8385,"marks":8386,"value":432,"nodeType":82},{},[],{"metadata":8388,"sys":8391,"fields":8396},{"tags":8389,"concepts":8390},[],[],{"space":8392,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8394,"publishedVersion":62,"revision":44,"locale":29},{"sys":8393},{"type":12,"linkType":13,"id":14},{"sys":8395},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8397},{"url":448,"details":8398,"fileName":454,"contentType":455},{"size":450,"image":8399},{"width":452,"height":453},{"sys":8401,"fields":8404},{"id":8402,"createdAt":8403},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":8405,"slug":8406,"articleIntro":8405,"category":8407},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[8408],{"metadata":8409,"sys":8412,"fields":8419},{"tags":8410,"concepts":8411},[],[],{"space":8413,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8415,"publishedVersion":404,"revision":62,"contentType":8417,"locale":29},{"sys":8414},{"type":12,"linkType":13,"id":14},{"sys":8416},{"id":21,"type":12,"linkType":22},{"sys":8418},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8420,"metaTitle":414,"metaDescription":415,"mainTitle":8421,"subtitle":433,"heroImage":8436,"ctaButton":456,"ctaLink":457},[413],{"data":8422,"content":8423,"nodeType":74},{},[8424,8430],{"data":8425,"content":8426,"nodeType":78},{},[8427],{"data":8428,"marks":8429,"value":425,"nodeType":82},{},[],{"data":8431,"content":8432,"nodeType":87},{},[8433],{"data":8434,"marks":8435,"value":432,"nodeType":82},{},[],{"metadata":8437,"sys":8440,"fields":8445},{"tags":8438,"concepts":8439},[],[],{"space":8441,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8443,"publishedVersion":62,"revision":44,"locale":29},{"sys":8442},{"type":12,"linkType":13,"id":14},{"sys":8444},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8446},{"url":448,"details":8447,"fileName":454,"contentType":455},{"size":450,"image":8448},{"width":452,"height":453},{"sys":8450,"fields":8453},{"id":8451,"createdAt":8452},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":8454,"slug":8455,"articleIntro":-1,"category":8456},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[8457],{"metadata":8458,"sys":8461,"fields":8468},{"tags":8459,"concepts":8460},[],[],{"space":8462,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8464,"publishedVersion":404,"revision":62,"contentType":8466,"locale":29},{"sys":8463},{"type":12,"linkType":13,"id":14},{"sys":8465},{"id":21,"type":12,"linkType":22},{"sys":8467},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8469,"metaTitle":414,"metaDescription":415,"mainTitle":8470,"subtitle":433,"heroImage":8485,"ctaButton":456,"ctaLink":457},[413],{"data":8471,"content":8472,"nodeType":74},{},[8473,8479],{"data":8474,"content":8475,"nodeType":78},{},[8476],{"data":8477,"marks":8478,"value":425,"nodeType":82},{},[],{"data":8480,"content":8481,"nodeType":87},{},[8482],{"data":8483,"marks":8484,"value":432,"nodeType":82},{},[],{"metadata":8486,"sys":8489,"fields":8494},{"tags":8487,"concepts":8488},[],[],{"space":8490,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8492,"publishedVersion":62,"revision":44,"locale":29},{"sys":8491},{"type":12,"linkType":13,"id":14},{"sys":8493},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8495},{"url":448,"details":8496,"fileName":454,"contentType":455},{"size":450,"image":8497},{"width":452,"height":453},{"sys":8499,"fields":8502},{"id":8500,"createdAt":8501},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":8503,"slug":8504,"articleIntro":8503,"category":8505},"475 - Comptes d'attente","compte-475-comptes-d-attente",[8506],{"metadata":8507,"sys":8510,"fields":8517},{"tags":8508,"concepts":8509},[],[],{"space":8511,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8513,"publishedVersion":404,"revision":62,"contentType":8515,"locale":29},{"sys":8512},{"type":12,"linkType":13,"id":14},{"sys":8514},{"id":21,"type":12,"linkType":22},{"sys":8516},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8518,"metaTitle":414,"metaDescription":415,"mainTitle":8519,"subtitle":433,"heroImage":8534,"ctaButton":456,"ctaLink":457},[413],{"data":8520,"content":8521,"nodeType":74},{},[8522,8528],{"data":8523,"content":8524,"nodeType":78},{},[8525],{"data":8526,"marks":8527,"value":425,"nodeType":82},{},[],{"data":8529,"content":8530,"nodeType":87},{},[8531],{"data":8532,"marks":8533,"value":432,"nodeType":82},{},[],{"metadata":8535,"sys":8538,"fields":8543},{"tags":8536,"concepts":8537},[],[],{"space":8539,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8541,"publishedVersion":62,"revision":44,"locale":29},{"sys":8540},{"type":12,"linkType":13,"id":14},{"sys":8542},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8544},{"url":448,"details":8545,"fileName":454,"contentType":455},{"size":450,"image":8546},{"width":452,"height":453},{"sys":8548,"fields":8551},{"id":8549,"createdAt":8550},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":8552,"slug":8553,"articleIntro":8552,"category":8554},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[8555],{"metadata":8556,"sys":8559,"fields":8566},{"tags":8557,"concepts":8558},[],[],{"space":8560,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8562,"publishedVersion":404,"revision":62,"contentType":8564,"locale":29},{"sys":8561},{"type":12,"linkType":13,"id":14},{"sys":8563},{"id":21,"type":12,"linkType":22},{"sys":8565},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8567,"metaTitle":414,"metaDescription":415,"mainTitle":8568,"subtitle":433,"heroImage":8583,"ctaButton":456,"ctaLink":457},[413],{"data":8569,"content":8570,"nodeType":74},{},[8571,8577],{"data":8572,"content":8573,"nodeType":78},{},[8574],{"data":8575,"marks":8576,"value":425,"nodeType":82},{},[],{"data":8578,"content":8579,"nodeType":87},{},[8580],{"data":8581,"marks":8582,"value":432,"nodeType":82},{},[],{"metadata":8584,"sys":8587,"fields":8592},{"tags":8585,"concepts":8586},[],[],{"space":8588,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8590,"publishedVersion":62,"revision":44,"locale":29},{"sys":8589},{"type":12,"linkType":13,"id":14},{"sys":8591},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8593},{"url":448,"details":8594,"fileName":454,"contentType":455},{"size":450,"image":8595},{"width":452,"height":453},{"sys":8597,"fields":8600},{"id":8598,"createdAt":8599},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":8601,"slug":8602,"articleIntro":8601,"category":8603},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[8604],{"metadata":8605,"sys":8608,"fields":8615},{"tags":8606,"concepts":8607},[],[],{"space":8609,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8611,"publishedVersion":404,"revision":62,"contentType":8613,"locale":29},{"sys":8610},{"type":12,"linkType":13,"id":14},{"sys":8612},{"id":21,"type":12,"linkType":22},{"sys":8614},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8616,"metaTitle":414,"metaDescription":415,"mainTitle":8617,"subtitle":433,"heroImage":8632,"ctaButton":456,"ctaLink":457},[413],{"data":8618,"content":8619,"nodeType":74},{},[8620,8626],{"data":8621,"content":8622,"nodeType":78},{},[8623],{"data":8624,"marks":8625,"value":425,"nodeType":82},{},[],{"data":8627,"content":8628,"nodeType":87},{},[8629],{"data":8630,"marks":8631,"value":432,"nodeType":82},{},[],{"metadata":8633,"sys":8636,"fields":8641},{"tags":8634,"concepts":8635},[],[],{"space":8637,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8639,"publishedVersion":62,"revision":44,"locale":29},{"sys":8638},{"type":12,"linkType":13,"id":14},{"sys":8640},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8642},{"url":448,"details":8643,"fileName":454,"contentType":455},{"size":450,"image":8644},{"width":452,"height":453},{"sys":8646,"fields":8649},{"id":8647,"createdAt":8648},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":8650,"slug":8651,"articleIntro":8650,"category":8652},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[8653],{"metadata":8654,"sys":8657,"fields":8664},{"tags":8655,"concepts":8656},[],[],{"space":8658,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8660,"publishedVersion":404,"revision":62,"contentType":8662,"locale":29},{"sys":8659},{"type":12,"linkType":13,"id":14},{"sys":8661},{"id":21,"type":12,"linkType":22},{"sys":8663},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8665,"metaTitle":414,"metaDescription":415,"mainTitle":8666,"subtitle":433,"heroImage":8681,"ctaButton":456,"ctaLink":457},[413],{"data":8667,"content":8668,"nodeType":74},{},[8669,8675],{"data":8670,"content":8671,"nodeType":78},{},[8672],{"data":8673,"marks":8674,"value":425,"nodeType":82},{},[],{"data":8676,"content":8677,"nodeType":87},{},[8678],{"data":8679,"marks":8680,"value":432,"nodeType":82},{},[],{"metadata":8682,"sys":8685,"fields":8690},{"tags":8683,"concepts":8684},[],[],{"space":8686,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8688,"publishedVersion":62,"revision":44,"locale":29},{"sys":8687},{"type":12,"linkType":13,"id":14},{"sys":8689},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8691},{"url":448,"details":8692,"fileName":454,"contentType":455},{"size":450,"image":8693},{"width":452,"height":453},{"sys":8695,"fields":8698},{"id":8696,"createdAt":8697},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":8699,"slug":8700,"articleIntro":8699,"category":8701},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[8702],{"metadata":8703,"sys":8706,"fields":8713},{"tags":8704,"concepts":8705},[],[],{"space":8707,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8709,"publishedVersion":404,"revision":62,"contentType":8711,"locale":29},{"sys":8708},{"type":12,"linkType":13,"id":14},{"sys":8710},{"id":21,"type":12,"linkType":22},{"sys":8712},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8714,"metaTitle":414,"metaDescription":415,"mainTitle":8715,"subtitle":433,"heroImage":8730,"ctaButton":456,"ctaLink":457},[413],{"data":8716,"content":8717,"nodeType":74},{},[8718,8724],{"data":8719,"content":8720,"nodeType":78},{},[8721],{"data":8722,"marks":8723,"value":425,"nodeType":82},{},[],{"data":8725,"content":8726,"nodeType":87},{},[8727],{"data":8728,"marks":8729,"value":432,"nodeType":82},{},[],{"metadata":8731,"sys":8734,"fields":8739},{"tags":8732,"concepts":8733},[],[],{"space":8735,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8737,"publishedVersion":62,"revision":44,"locale":29},{"sys":8736},{"type":12,"linkType":13,"id":14},{"sys":8738},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8740},{"url":448,"details":8741,"fileName":454,"contentType":455},{"size":450,"image":8742},{"width":452,"height":453},{"sys":8744,"fields":8747},{"id":8745,"createdAt":8746},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":8748,"slug":8749,"articleIntro":8748,"category":8750},"355 - Produits finis","compte-355-produits-finis",[8751],{"metadata":8752,"sys":8755,"fields":8762},{"tags":8753,"concepts":8754},[],[],{"space":8756,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8758,"publishedVersion":404,"revision":62,"contentType":8760,"locale":29},{"sys":8757},{"type":12,"linkType":13,"id":14},{"sys":8759},{"id":21,"type":12,"linkType":22},{"sys":8761},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8763,"metaTitle":414,"metaDescription":415,"mainTitle":8764,"subtitle":433,"heroImage":8779,"ctaButton":456,"ctaLink":457},[413],{"data":8765,"content":8766,"nodeType":74},{},[8767,8773],{"data":8768,"content":8769,"nodeType":78},{},[8770],{"data":8771,"marks":8772,"value":425,"nodeType":82},{},[],{"data":8774,"content":8775,"nodeType":87},{},[8776],{"data":8777,"marks":8778,"value":432,"nodeType":82},{},[],{"metadata":8780,"sys":8783,"fields":8788},{"tags":8781,"concepts":8782},[],[],{"space":8784,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8786,"publishedVersion":62,"revision":44,"locale":29},{"sys":8785},{"type":12,"linkType":13,"id":14},{"sys":8787},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8789},{"url":448,"details":8790,"fileName":454,"contentType":455},{"size":450,"image":8791},{"width":452,"height":453},{"sys":8793,"fields":8796},{"id":8794,"createdAt":8795},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":8797,"slug":8798,"articleIntro":8797,"category":8799},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[8800],{"metadata":8801,"sys":8804,"fields":8811},{"tags":8802,"concepts":8803},[],[],{"space":8805,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8807,"publishedVersion":404,"revision":62,"contentType":8809,"locale":29},{"sys":8806},{"type":12,"linkType":13,"id":14},{"sys":8808},{"id":21,"type":12,"linkType":22},{"sys":8810},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8812,"metaTitle":414,"metaDescription":415,"mainTitle":8813,"subtitle":433,"heroImage":8828,"ctaButton":456,"ctaLink":457},[413],{"data":8814,"content":8815,"nodeType":74},{},[8816,8822],{"data":8817,"content":8818,"nodeType":78},{},[8819],{"data":8820,"marks":8821,"value":425,"nodeType":82},{},[],{"data":8823,"content":8824,"nodeType":87},{},[8825],{"data":8826,"marks":8827,"value":432,"nodeType":82},{},[],{"metadata":8829,"sys":8832,"fields":8837},{"tags":8830,"concepts":8831},[],[],{"space":8833,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8835,"publishedVersion":62,"revision":44,"locale":29},{"sys":8834},{"type":12,"linkType":13,"id":14},{"sys":8836},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8838},{"url":448,"details":8839,"fileName":454,"contentType":455},{"size":450,"image":8840},{"width":452,"height":453},{"sys":8842,"fields":8845},{"id":8843,"createdAt":8844},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":8846,"slug":8847,"articleIntro":8846,"category":8848},"613 - Locations","compte-613-locations",[8849],{"metadata":8850,"sys":8853,"fields":8860},{"tags":8851,"concepts":8852},[],[],{"space":8854,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8856,"publishedVersion":404,"revision":62,"contentType":8858,"locale":29},{"sys":8855},{"type":12,"linkType":13,"id":14},{"sys":8857},{"id":21,"type":12,"linkType":22},{"sys":8859},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8861,"metaTitle":414,"metaDescription":415,"mainTitle":8862,"subtitle":433,"heroImage":8877,"ctaButton":456,"ctaLink":457},[413],{"data":8863,"content":8864,"nodeType":74},{},[8865,8871],{"data":8866,"content":8867,"nodeType":78},{},[8868],{"data":8869,"marks":8870,"value":425,"nodeType":82},{},[],{"data":8872,"content":8873,"nodeType":87},{},[8874],{"data":8875,"marks":8876,"value":432,"nodeType":82},{},[],{"metadata":8878,"sys":8881,"fields":8886},{"tags":8879,"concepts":8880},[],[],{"space":8882,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8884,"publishedVersion":62,"revision":44,"locale":29},{"sys":8883},{"type":12,"linkType":13,"id":14},{"sys":8885},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8887},{"url":448,"details":8888,"fileName":454,"contentType":455},{"size":450,"image":8889},{"width":452,"height":453},{"sys":8891,"fields":8894},{"id":8892,"createdAt":8893},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":8895,"slug":8896,"articleIntro":8895,"category":8897},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[8898],{"metadata":8899,"sys":8902,"fields":8909},{"tags":8900,"concepts":8901},[],[],{"space":8903,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8905,"publishedVersion":404,"revision":62,"contentType":8907,"locale":29},{"sys":8904},{"type":12,"linkType":13,"id":14},{"sys":8906},{"id":21,"type":12,"linkType":22},{"sys":8908},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8910,"metaTitle":414,"metaDescription":415,"mainTitle":8911,"subtitle":433,"heroImage":8926,"ctaButton":456,"ctaLink":457},[413],{"data":8912,"content":8913,"nodeType":74},{},[8914,8920],{"data":8915,"content":8916,"nodeType":78},{},[8917],{"data":8918,"marks":8919,"value":425,"nodeType":82},{},[],{"data":8921,"content":8922,"nodeType":87},{},[8923],{"data":8924,"marks":8925,"value":432,"nodeType":82},{},[],{"metadata":8927,"sys":8930,"fields":8935},{"tags":8928,"concepts":8929},[],[],{"space":8931,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8933,"publishedVersion":62,"revision":44,"locale":29},{"sys":8932},{"type":12,"linkType":13,"id":14},{"sys":8934},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8936},{"url":448,"details":8937,"fileName":454,"contentType":455},{"size":450,"image":8938},{"width":452,"height":453},{"sys":8940,"fields":8943},{"id":8941,"createdAt":8942},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":8944,"slug":8945,"articleIntro":8944,"category":8946},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[8947],{"metadata":8948,"sys":8951,"fields":8958},{"tags":8949,"concepts":8950},[],[],{"space":8952,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":8954,"publishedVersion":404,"revision":62,"contentType":8956,"locale":29},{"sys":8953},{"type":12,"linkType":13,"id":14},{"sys":8955},{"id":21,"type":12,"linkType":22},{"sys":8957},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":8959,"metaTitle":414,"metaDescription":415,"mainTitle":8960,"subtitle":433,"heroImage":8975,"ctaButton":456,"ctaLink":457},[413],{"data":8961,"content":8962,"nodeType":74},{},[8963,8969],{"data":8964,"content":8965,"nodeType":78},{},[8966],{"data":8967,"marks":8968,"value":425,"nodeType":82},{},[],{"data":8970,"content":8971,"nodeType":87},{},[8972],{"data":8973,"marks":8974,"value":432,"nodeType":82},{},[],{"metadata":8976,"sys":8979,"fields":8984},{"tags":8977,"concepts":8978},[],[],{"space":8980,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":8982,"publishedVersion":62,"revision":44,"locale":29},{"sys":8981},{"type":12,"linkType":13,"id":14},{"sys":8983},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":8985},{"url":448,"details":8986,"fileName":454,"contentType":455},{"size":450,"image":8987},{"width":452,"height":453},{"sys":8989,"fields":8992},{"id":8990,"createdAt":8991},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":8993,"slug":8994,"articleIntro":8993,"category":8995},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[8996],{"metadata":8997,"sys":9000,"fields":9007},{"tags":8998,"concepts":8999},[],[],{"space":9001,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9003,"publishedVersion":404,"revision":62,"contentType":9005,"locale":29},{"sys":9002},{"type":12,"linkType":13,"id":14},{"sys":9004},{"id":21,"type":12,"linkType":22},{"sys":9006},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9008,"metaTitle":414,"metaDescription":415,"mainTitle":9009,"subtitle":433,"heroImage":9024,"ctaButton":456,"ctaLink":457},[413],{"data":9010,"content":9011,"nodeType":74},{},[9012,9018],{"data":9013,"content":9014,"nodeType":78},{},[9015],{"data":9016,"marks":9017,"value":425,"nodeType":82},{},[],{"data":9019,"content":9020,"nodeType":87},{},[9021],{"data":9022,"marks":9023,"value":432,"nodeType":82},{},[],{"metadata":9025,"sys":9028,"fields":9033},{"tags":9026,"concepts":9027},[],[],{"space":9029,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9031,"publishedVersion":62,"revision":44,"locale":29},{"sys":9030},{"type":12,"linkType":13,"id":14},{"sys":9032},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9034},{"url":448,"details":9035,"fileName":454,"contentType":455},{"size":450,"image":9036},{"width":452,"height":453},{"sys":9038,"fields":9041},{"id":9039,"createdAt":9040},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":9042,"slug":9043,"articleIntro":9042,"category":9044},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[9045],{"metadata":9046,"sys":9049,"fields":9056},{"tags":9047,"concepts":9048},[],[],{"space":9050,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9052,"publishedVersion":404,"revision":62,"contentType":9054,"locale":29},{"sys":9051},{"type":12,"linkType":13,"id":14},{"sys":9053},{"id":21,"type":12,"linkType":22},{"sys":9055},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9057,"metaTitle":414,"metaDescription":415,"mainTitle":9058,"subtitle":433,"heroImage":9073,"ctaButton":456,"ctaLink":457},[413],{"data":9059,"content":9060,"nodeType":74},{},[9061,9067],{"data":9062,"content":9063,"nodeType":78},{},[9064],{"data":9065,"marks":9066,"value":425,"nodeType":82},{},[],{"data":9068,"content":9069,"nodeType":87},{},[9070],{"data":9071,"marks":9072,"value":432,"nodeType":82},{},[],{"metadata":9074,"sys":9077,"fields":9082},{"tags":9075,"concepts":9076},[],[],{"space":9078,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9080,"publishedVersion":62,"revision":44,"locale":29},{"sys":9079},{"type":12,"linkType":13,"id":14},{"sys":9081},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9083},{"url":448,"details":9084,"fileName":454,"contentType":455},{"size":450,"image":9085},{"width":452,"height":453},{"sys":9087,"fields":9090},{"id":9088,"createdAt":9089},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9091,"slug":9092,"articleIntro":9091,"category":9093},"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",[9094],{"metadata":9095,"sys":9098,"fields":9105},{"tags":9096,"concepts":9097},[],[],{"space":9099,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9101,"publishedVersion":404,"revision":62,"contentType":9103,"locale":29},{"sys":9100},{"type":12,"linkType":13,"id":14},{"sys":9102},{"id":21,"type":12,"linkType":22},{"sys":9104},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9106,"metaTitle":414,"metaDescription":415,"mainTitle":9107,"subtitle":433,"heroImage":9122,"ctaButton":456,"ctaLink":457},[413],{"data":9108,"content":9109,"nodeType":74},{},[9110,9116],{"data":9111,"content":9112,"nodeType":78},{},[9113],{"data":9114,"marks":9115,"value":425,"nodeType":82},{},[],{"data":9117,"content":9118,"nodeType":87},{},[9119],{"data":9120,"marks":9121,"value":432,"nodeType":82},{},[],{"metadata":9123,"sys":9126,"fields":9131},{"tags":9124,"concepts":9125},[],[],{"space":9127,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9129,"publishedVersion":62,"revision":44,"locale":29},{"sys":9128},{"type":12,"linkType":13,"id":14},{"sys":9130},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9132},{"url":448,"details":9133,"fileName":454,"contentType":455},{"size":450,"image":9134},{"width":452,"height":453},{"sys":9136,"fields":9139},{"id":9137,"createdAt":9138},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":9140,"slug":9141,"articleIntro":9140,"category":9142},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[9143],{"metadata":9144,"sys":9147,"fields":9154},{"tags":9145,"concepts":9146},[],[],{"space":9148,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9150,"publishedVersion":404,"revision":62,"contentType":9152,"locale":29},{"sys":9149},{"type":12,"linkType":13,"id":14},{"sys":9151},{"id":21,"type":12,"linkType":22},{"sys":9153},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9155,"metaTitle":414,"metaDescription":415,"mainTitle":9156,"subtitle":433,"heroImage":9171,"ctaButton":456,"ctaLink":457},[413],{"data":9157,"content":9158,"nodeType":74},{},[9159,9165],{"data":9160,"content":9161,"nodeType":78},{},[9162],{"data":9163,"marks":9164,"value":425,"nodeType":82},{},[],{"data":9166,"content":9167,"nodeType":87},{},[9168],{"data":9169,"marks":9170,"value":432,"nodeType":82},{},[],{"metadata":9172,"sys":9175,"fields":9180},{"tags":9173,"concepts":9174},[],[],{"space":9176,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9178,"publishedVersion":62,"revision":44,"locale":29},{"sys":9177},{"type":12,"linkType":13,"id":14},{"sys":9179},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9181},{"url":448,"details":9182,"fileName":454,"contentType":455},{"size":450,"image":9183},{"width":452,"height":453},{"sys":9185,"fields":9188},{"id":9186,"createdAt":9187},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":9189,"slug":9190,"articleIntro":-1,"category":9191},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[9192],{"metadata":9193,"sys":9196,"fields":9203},{"tags":9194,"concepts":9195},[],[],{"space":9197,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9199,"publishedVersion":404,"revision":62,"contentType":9201,"locale":29},{"sys":9198},{"type":12,"linkType":13,"id":14},{"sys":9200},{"id":21,"type":12,"linkType":22},{"sys":9202},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9204,"metaTitle":414,"metaDescription":415,"mainTitle":9205,"subtitle":433,"heroImage":9220,"ctaButton":456,"ctaLink":457},[413],{"data":9206,"content":9207,"nodeType":74},{},[9208,9214],{"data":9209,"content":9210,"nodeType":78},{},[9211],{"data":9212,"marks":9213,"value":425,"nodeType":82},{},[],{"data":9215,"content":9216,"nodeType":87},{},[9217],{"data":9218,"marks":9219,"value":432,"nodeType":82},{},[],{"metadata":9221,"sys":9224,"fields":9229},{"tags":9222,"concepts":9223},[],[],{"space":9225,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9227,"publishedVersion":62,"revision":44,"locale":29},{"sys":9226},{"type":12,"linkType":13,"id":14},{"sys":9228},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9230},{"url":448,"details":9231,"fileName":454,"contentType":455},{"size":450,"image":9232},{"width":452,"height":453},{"sys":9234,"fields":9237},{"id":9235,"createdAt":9236},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":9238,"slug":9239,"articleIntro":9238,"category":9240},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[9241],{"metadata":9242,"sys":9245,"fields":9252},{"tags":9243,"concepts":9244},[],[],{"space":9246,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9248,"publishedVersion":404,"revision":62,"contentType":9250,"locale":29},{"sys":9247},{"type":12,"linkType":13,"id":14},{"sys":9249},{"id":21,"type":12,"linkType":22},{"sys":9251},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9253,"metaTitle":414,"metaDescription":415,"mainTitle":9254,"subtitle":433,"heroImage":9269,"ctaButton":456,"ctaLink":457},[413],{"data":9255,"content":9256,"nodeType":74},{},[9257,9263],{"data":9258,"content":9259,"nodeType":78},{},[9260],{"data":9261,"marks":9262,"value":425,"nodeType":82},{},[],{"data":9264,"content":9265,"nodeType":87},{},[9266],{"data":9267,"marks":9268,"value":432,"nodeType":82},{},[],{"metadata":9270,"sys":9273,"fields":9278},{"tags":9271,"concepts":9272},[],[],{"space":9274,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9276,"publishedVersion":62,"revision":44,"locale":29},{"sys":9275},{"type":12,"linkType":13,"id":14},{"sys":9277},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9279},{"url":448,"details":9280,"fileName":454,"contentType":455},{"size":450,"image":9281},{"width":452,"height":453},{"sys":9283,"fields":9286},{"id":9284,"createdAt":9285},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":9287,"slug":9288,"articleIntro":9287,"category":9289},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[9290],{"metadata":9291,"sys":9294,"fields":9301},{"tags":9292,"concepts":9293},[],[],{"space":9295,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9297,"publishedVersion":404,"revision":62,"contentType":9299,"locale":29},{"sys":9296},{"type":12,"linkType":13,"id":14},{"sys":9298},{"id":21,"type":12,"linkType":22},{"sys":9300},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9302,"metaTitle":414,"metaDescription":415,"mainTitle":9303,"subtitle":433,"heroImage":9318,"ctaButton":456,"ctaLink":457},[413],{"data":9304,"content":9305,"nodeType":74},{},[9306,9312],{"data":9307,"content":9308,"nodeType":78},{},[9309],{"data":9310,"marks":9311,"value":425,"nodeType":82},{},[],{"data":9313,"content":9314,"nodeType":87},{},[9315],{"data":9316,"marks":9317,"value":432,"nodeType":82},{},[],{"metadata":9319,"sys":9322,"fields":9327},{"tags":9320,"concepts":9321},[],[],{"space":9323,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9325,"publishedVersion":62,"revision":44,"locale":29},{"sys":9324},{"type":12,"linkType":13,"id":14},{"sys":9326},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9328},{"url":448,"details":9329,"fileName":454,"contentType":455},{"size":450,"image":9330},{"width":452,"height":453},{"sys":9332,"fields":9335},{"id":9333,"createdAt":9334},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":9336,"slug":9337,"articleIntro":9336,"category":9338},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[9339],{"metadata":9340,"sys":9343,"fields":9350},{"tags":9341,"concepts":9342},[],[],{"space":9344,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9346,"publishedVersion":404,"revision":62,"contentType":9348,"locale":29},{"sys":9345},{"type":12,"linkType":13,"id":14},{"sys":9347},{"id":21,"type":12,"linkType":22},{"sys":9349},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9351,"metaTitle":414,"metaDescription":415,"mainTitle":9352,"subtitle":433,"heroImage":9367,"ctaButton":456,"ctaLink":457},[413],{"data":9353,"content":9354,"nodeType":74},{},[9355,9361],{"data":9356,"content":9357,"nodeType":78},{},[9358],{"data":9359,"marks":9360,"value":425,"nodeType":82},{},[],{"data":9362,"content":9363,"nodeType":87},{},[9364],{"data":9365,"marks":9366,"value":432,"nodeType":82},{},[],{"metadata":9368,"sys":9371,"fields":9376},{"tags":9369,"concepts":9370},[],[],{"space":9372,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9374,"publishedVersion":62,"revision":44,"locale":29},{"sys":9373},{"type":12,"linkType":13,"id":14},{"sys":9375},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9377},{"url":448,"details":9378,"fileName":454,"contentType":455},{"size":450,"image":9379},{"width":452,"height":453},{"sys":9381,"fields":9384},{"id":9382,"createdAt":9383},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":9385,"slug":9386,"articleIntro":9385,"category":9387},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[9388],{"metadata":9389,"sys":9392,"fields":9399},{"tags":9390,"concepts":9391},[],[],{"space":9393,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9395,"publishedVersion":404,"revision":62,"contentType":9397,"locale":29},{"sys":9394},{"type":12,"linkType":13,"id":14},{"sys":9396},{"id":21,"type":12,"linkType":22},{"sys":9398},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9400,"metaTitle":414,"metaDescription":415,"mainTitle":9401,"subtitle":433,"heroImage":9416,"ctaButton":456,"ctaLink":457},[413],{"data":9402,"content":9403,"nodeType":74},{},[9404,9410],{"data":9405,"content":9406,"nodeType":78},{},[9407],{"data":9408,"marks":9409,"value":425,"nodeType":82},{},[],{"data":9411,"content":9412,"nodeType":87},{},[9413],{"data":9414,"marks":9415,"value":432,"nodeType":82},{},[],{"metadata":9417,"sys":9420,"fields":9425},{"tags":9418,"concepts":9419},[],[],{"space":9421,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9423,"publishedVersion":62,"revision":44,"locale":29},{"sys":9422},{"type":12,"linkType":13,"id":14},{"sys":9424},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9426},{"url":448,"details":9427,"fileName":454,"contentType":455},{"size":450,"image":9428},{"width":452,"height":453},{"sys":9430,"fields":9433},{"id":9431,"createdAt":9432},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":9434,"slug":9435,"articleIntro":9434,"category":9436},"Compte 326 - Emballages","compte-326-emballages",[9437],{"metadata":9438,"sys":9441,"fields":9448},{"tags":9439,"concepts":9440},[],[],{"space":9442,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9444,"publishedVersion":404,"revision":62,"contentType":9446,"locale":29},{"sys":9443},{"type":12,"linkType":13,"id":14},{"sys":9445},{"id":21,"type":12,"linkType":22},{"sys":9447},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9449,"metaTitle":414,"metaDescription":415,"mainTitle":9450,"subtitle":433,"heroImage":9465,"ctaButton":456,"ctaLink":457},[413],{"data":9451,"content":9452,"nodeType":74},{},[9453,9459],{"data":9454,"content":9455,"nodeType":78},{},[9456],{"data":9457,"marks":9458,"value":425,"nodeType":82},{},[],{"data":9460,"content":9461,"nodeType":87},{},[9462],{"data":9463,"marks":9464,"value":432,"nodeType":82},{},[],{"metadata":9466,"sys":9469,"fields":9474},{"tags":9467,"concepts":9468},[],[],{"space":9470,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9472,"publishedVersion":62,"revision":44,"locale":29},{"sys":9471},{"type":12,"linkType":13,"id":14},{"sys":9473},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9475},{"url":448,"details":9476,"fileName":454,"contentType":455},{"size":450,"image":9477},{"width":452,"height":453},{"sys":9479,"fields":9482},{"id":9480,"createdAt":9481},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":9483,"slug":9484,"articleIntro":9483,"category":9485},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[9486],{"metadata":9487,"sys":9490,"fields":9497},{"tags":9488,"concepts":9489},[],[],{"space":9491,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9493,"publishedVersion":404,"revision":62,"contentType":9495,"locale":29},{"sys":9492},{"type":12,"linkType":13,"id":14},{"sys":9494},{"id":21,"type":12,"linkType":22},{"sys":9496},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9498,"metaTitle":414,"metaDescription":415,"mainTitle":9499,"subtitle":433,"heroImage":9514,"ctaButton":456,"ctaLink":457},[413],{"data":9500,"content":9501,"nodeType":74},{},[9502,9508],{"data":9503,"content":9504,"nodeType":78},{},[9505],{"data":9506,"marks":9507,"value":425,"nodeType":82},{},[],{"data":9509,"content":9510,"nodeType":87},{},[9511],{"data":9512,"marks":9513,"value":432,"nodeType":82},{},[],{"metadata":9515,"sys":9518,"fields":9523},{"tags":9516,"concepts":9517},[],[],{"space":9519,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9521,"publishedVersion":62,"revision":44,"locale":29},{"sys":9520},{"type":12,"linkType":13,"id":14},{"sys":9522},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9524},{"url":448,"details":9525,"fileName":454,"contentType":455},{"size":450,"image":9526},{"width":452,"height":453},{"sys":9528,"fields":9531},{"id":9529,"createdAt":9530},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":9532,"slug":9533,"articleIntro":-1,"category":9534},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[9535],{"metadata":9536,"sys":9539,"fields":9546},{"tags":9537,"concepts":9538},[],[],{"space":9540,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9542,"publishedVersion":404,"revision":62,"contentType":9544,"locale":29},{"sys":9541},{"type":12,"linkType":13,"id":14},{"sys":9543},{"id":21,"type":12,"linkType":22},{"sys":9545},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9547,"metaTitle":414,"metaDescription":415,"mainTitle":9548,"subtitle":433,"heroImage":9563,"ctaButton":456,"ctaLink":457},[413],{"data":9549,"content":9550,"nodeType":74},{},[9551,9557],{"data":9552,"content":9553,"nodeType":78},{},[9554],{"data":9555,"marks":9556,"value":425,"nodeType":82},{},[],{"data":9558,"content":9559,"nodeType":87},{},[9560],{"data":9561,"marks":9562,"value":432,"nodeType":82},{},[],{"metadata":9564,"sys":9567,"fields":9572},{"tags":9565,"concepts":9566},[],[],{"space":9568,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9570,"publishedVersion":62,"revision":44,"locale":29},{"sys":9569},{"type":12,"linkType":13,"id":14},{"sys":9571},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9573},{"url":448,"details":9574,"fileName":454,"contentType":455},{"size":450,"image":9575},{"width":452,"height":453},{"sys":9577,"fields":9580},{"id":9578,"createdAt":9579},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":9581,"slug":9582,"articleIntro":-1,"category":9583},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[9584],{"metadata":9585,"sys":9588,"fields":9595},{"tags":9586,"concepts":9587},[],[],{"space":9589,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9591,"publishedVersion":404,"revision":62,"contentType":9593,"locale":29},{"sys":9590},{"type":12,"linkType":13,"id":14},{"sys":9592},{"id":21,"type":12,"linkType":22},{"sys":9594},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9596,"metaTitle":414,"metaDescription":415,"mainTitle":9597,"subtitle":433,"heroImage":9612,"ctaButton":456,"ctaLink":457},[413],{"data":9598,"content":9599,"nodeType":74},{},[9600,9606],{"data":9601,"content":9602,"nodeType":78},{},[9603],{"data":9604,"marks":9605,"value":425,"nodeType":82},{},[],{"data":9607,"content":9608,"nodeType":87},{},[9609],{"data":9610,"marks":9611,"value":432,"nodeType":82},{},[],{"metadata":9613,"sys":9616,"fields":9621},{"tags":9614,"concepts":9615},[],[],{"space":9617,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9619,"publishedVersion":62,"revision":44,"locale":29},{"sys":9618},{"type":12,"linkType":13,"id":14},{"sys":9620},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9622},{"url":448,"details":9623,"fileName":454,"contentType":455},{"size":450,"image":9624},{"width":452,"height":453},{"sys":9626,"fields":9629},{"id":9627,"createdAt":9628},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":9630,"slug":9631,"articleIntro":9630,"category":9632},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[9633],{"metadata":9634,"sys":9637,"fields":9644},{"tags":9635,"concepts":9636},[],[],{"space":9638,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9640,"publishedVersion":404,"revision":62,"contentType":9642,"locale":29},{"sys":9639},{"type":12,"linkType":13,"id":14},{"sys":9641},{"id":21,"type":12,"linkType":22},{"sys":9643},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9645,"metaTitle":414,"metaDescription":415,"mainTitle":9646,"subtitle":433,"heroImage":9661,"ctaButton":456,"ctaLink":457},[413],{"data":9647,"content":9648,"nodeType":74},{},[9649,9655],{"data":9650,"content":9651,"nodeType":78},{},[9652],{"data":9653,"marks":9654,"value":425,"nodeType":82},{},[],{"data":9656,"content":9657,"nodeType":87},{},[9658],{"data":9659,"marks":9660,"value":432,"nodeType":82},{},[],{"metadata":9662,"sys":9665,"fields":9670},{"tags":9663,"concepts":9664},[],[],{"space":9666,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9668,"publishedVersion":62,"revision":44,"locale":29},{"sys":9667},{"type":12,"linkType":13,"id":14},{"sys":9669},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9671},{"url":448,"details":9672,"fileName":454,"contentType":455},{"size":450,"image":9673},{"width":452,"height":453},{"sys":9675,"fields":9678},{"id":9676,"createdAt":9677},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":9679,"slug":9680,"articleIntro":9679,"category":9681},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[9682],{"metadata":9683,"sys":9686,"fields":9693},{"tags":9684,"concepts":9685},[],[],{"space":9687,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9689,"publishedVersion":404,"revision":62,"contentType":9691,"locale":29},{"sys":9688},{"type":12,"linkType":13,"id":14},{"sys":9690},{"id":21,"type":12,"linkType":22},{"sys":9692},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9694,"metaTitle":414,"metaDescription":415,"mainTitle":9695,"subtitle":433,"heroImage":9710,"ctaButton":456,"ctaLink":457},[413],{"data":9696,"content":9697,"nodeType":74},{},[9698,9704],{"data":9699,"content":9700,"nodeType":78},{},[9701],{"data":9702,"marks":9703,"value":425,"nodeType":82},{},[],{"data":9705,"content":9706,"nodeType":87},{},[9707],{"data":9708,"marks":9709,"value":432,"nodeType":82},{},[],{"metadata":9711,"sys":9714,"fields":9719},{"tags":9712,"concepts":9713},[],[],{"space":9715,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9717,"publishedVersion":62,"revision":44,"locale":29},{"sys":9716},{"type":12,"linkType":13,"id":14},{"sys":9718},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9720},{"url":448,"details":9721,"fileName":454,"contentType":455},{"size":450,"image":9722},{"width":452,"height":453},{"sys":9724,"fields":9727},{"id":9725,"createdAt":9726},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":9728,"slug":9729,"articleIntro":9728,"category":9730},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[9731],{"metadata":9732,"sys":9735,"fields":9742},{"tags":9733,"concepts":9734},[],[],{"space":9736,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9738,"publishedVersion":404,"revision":62,"contentType":9740,"locale":29},{"sys":9737},{"type":12,"linkType":13,"id":14},{"sys":9739},{"id":21,"type":12,"linkType":22},{"sys":9741},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9743,"metaTitle":414,"metaDescription":415,"mainTitle":9744,"subtitle":433,"heroImage":9759,"ctaButton":456,"ctaLink":457},[413],{"data":9745,"content":9746,"nodeType":74},{},[9747,9753],{"data":9748,"content":9749,"nodeType":78},{},[9750],{"data":9751,"marks":9752,"value":425,"nodeType":82},{},[],{"data":9754,"content":9755,"nodeType":87},{},[9756],{"data":9757,"marks":9758,"value":432,"nodeType":82},{},[],{"metadata":9760,"sys":9763,"fields":9768},{"tags":9761,"concepts":9762},[],[],{"space":9764,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9766,"publishedVersion":62,"revision":44,"locale":29},{"sys":9765},{"type":12,"linkType":13,"id":14},{"sys":9767},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9769},{"url":448,"details":9770,"fileName":454,"contentType":455},{"size":450,"image":9771},{"width":452,"height":453},{"sys":9773,"fields":9776},{"id":9774,"createdAt":9775},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":9777,"slug":9778,"articleIntro":-1,"category":9779},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[9780],{"metadata":9781,"sys":9784,"fields":9791},{"tags":9782,"concepts":9783},[],[],{"space":9785,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9787,"publishedVersion":404,"revision":62,"contentType":9789,"locale":29},{"sys":9786},{"type":12,"linkType":13,"id":14},{"sys":9788},{"id":21,"type":12,"linkType":22},{"sys":9790},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9792,"metaTitle":414,"metaDescription":415,"mainTitle":9793,"subtitle":433,"heroImage":9808,"ctaButton":456,"ctaLink":457},[413],{"data":9794,"content":9795,"nodeType":74},{},[9796,9802],{"data":9797,"content":9798,"nodeType":78},{},[9799],{"data":9800,"marks":9801,"value":425,"nodeType":82},{},[],{"data":9803,"content":9804,"nodeType":87},{},[9805],{"data":9806,"marks":9807,"value":432,"nodeType":82},{},[],{"metadata":9809,"sys":9812,"fields":9817},{"tags":9810,"concepts":9811},[],[],{"space":9813,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9815,"publishedVersion":62,"revision":44,"locale":29},{"sys":9814},{"type":12,"linkType":13,"id":14},{"sys":9816},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9818},{"url":448,"details":9819,"fileName":454,"contentType":455},{"size":450,"image":9820},{"width":452,"height":453},{"sys":9822,"fields":9825},{"id":9823,"createdAt":9824},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":9826,"slug":9827,"articleIntro":9826,"category":9828},"6161 - Multirisques","compte-6161-multirisques",[9829],{"metadata":9830,"sys":9833,"fields":9840},{"tags":9831,"concepts":9832},[],[],{"space":9834,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9836,"publishedVersion":404,"revision":62,"contentType":9838,"locale":29},{"sys":9835},{"type":12,"linkType":13,"id":14},{"sys":9837},{"id":21,"type":12,"linkType":22},{"sys":9839},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9841,"metaTitle":414,"metaDescription":415,"mainTitle":9842,"subtitle":433,"heroImage":9857,"ctaButton":456,"ctaLink":457},[413],{"data":9843,"content":9844,"nodeType":74},{},[9845,9851],{"data":9846,"content":9847,"nodeType":78},{},[9848],{"data":9849,"marks":9850,"value":425,"nodeType":82},{},[],{"data":9852,"content":9853,"nodeType":87},{},[9854],{"data":9855,"marks":9856,"value":432,"nodeType":82},{},[],{"metadata":9858,"sys":9861,"fields":9866},{"tags":9859,"concepts":9860},[],[],{"space":9862,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9864,"publishedVersion":62,"revision":44,"locale":29},{"sys":9863},{"type":12,"linkType":13,"id":14},{"sys":9865},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9867},{"url":448,"details":9868,"fileName":454,"contentType":455},{"size":450,"image":9869},{"width":452,"height":453},{"sys":9871,"fields":9874},{"id":9872,"createdAt":9873},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":9875,"slug":9876,"articleIntro":9875,"category":9877},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[9878],{"metadata":9879,"sys":9882,"fields":9889},{"tags":9880,"concepts":9881},[],[],{"space":9883,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9885,"publishedVersion":404,"revision":62,"contentType":9887,"locale":29},{"sys":9884},{"type":12,"linkType":13,"id":14},{"sys":9886},{"id":21,"type":12,"linkType":22},{"sys":9888},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9890,"metaTitle":414,"metaDescription":415,"mainTitle":9891,"subtitle":433,"heroImage":9906,"ctaButton":456,"ctaLink":457},[413],{"data":9892,"content":9893,"nodeType":74},{},[9894,9900],{"data":9895,"content":9896,"nodeType":78},{},[9897],{"data":9898,"marks":9899,"value":425,"nodeType":82},{},[],{"data":9901,"content":9902,"nodeType":87},{},[9903],{"data":9904,"marks":9905,"value":432,"nodeType":82},{},[],{"metadata":9907,"sys":9910,"fields":9915},{"tags":9908,"concepts":9909},[],[],{"space":9911,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9913,"publishedVersion":62,"revision":44,"locale":29},{"sys":9912},{"type":12,"linkType":13,"id":14},{"sys":9914},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9916},{"url":448,"details":9917,"fileName":454,"contentType":455},{"size":450,"image":9918},{"width":452,"height":453},{"sys":9920,"fields":9923},{"id":9921,"createdAt":9922},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":9924,"slug":9925,"articleIntro":9924,"category":9926},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[9927],{"metadata":9928,"sys":9931,"fields":9938},{"tags":9929,"concepts":9930},[],[],{"space":9932,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9934,"publishedVersion":404,"revision":62,"contentType":9936,"locale":29},{"sys":9933},{"type":12,"linkType":13,"id":14},{"sys":9935},{"id":21,"type":12,"linkType":22},{"sys":9937},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9939,"metaTitle":414,"metaDescription":415,"mainTitle":9940,"subtitle":433,"heroImage":9955,"ctaButton":456,"ctaLink":457},[413],{"data":9941,"content":9942,"nodeType":74},{},[9943,9949],{"data":9944,"content":9945,"nodeType":78},{},[9946],{"data":9947,"marks":9948,"value":425,"nodeType":82},{},[],{"data":9950,"content":9951,"nodeType":87},{},[9952],{"data":9953,"marks":9954,"value":432,"nodeType":82},{},[],{"metadata":9956,"sys":9959,"fields":9964},{"tags":9957,"concepts":9958},[],[],{"space":9960,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":9962,"publishedVersion":62,"revision":44,"locale":29},{"sys":9961},{"type":12,"linkType":13,"id":14},{"sys":9963},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":9965},{"url":448,"details":9966,"fileName":454,"contentType":455},{"size":450,"image":9967},{"width":452,"height":453},{"sys":9969,"fields":9972},{"id":9970,"createdAt":9971},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":9973,"slug":9974,"articleIntro":9973,"category":9975},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[9976],{"metadata":9977,"sys":9980,"fields":9987},{"tags":9978,"concepts":9979},[],[],{"space":9981,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":9983,"publishedVersion":404,"revision":62,"contentType":9985,"locale":29},{"sys":9982},{"type":12,"linkType":13,"id":14},{"sys":9984},{"id":21,"type":12,"linkType":22},{"sys":9986},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":9988,"metaTitle":414,"metaDescription":415,"mainTitle":9989,"subtitle":433,"heroImage":10004,"ctaButton":456,"ctaLink":457},[413],{"data":9990,"content":9991,"nodeType":74},{},[9992,9998],{"data":9993,"content":9994,"nodeType":78},{},[9995],{"data":9996,"marks":9997,"value":425,"nodeType":82},{},[],{"data":9999,"content":10000,"nodeType":87},{},[10001],{"data":10002,"marks":10003,"value":432,"nodeType":82},{},[],{"metadata":10005,"sys":10008,"fields":10013},{"tags":10006,"concepts":10007},[],[],{"space":10009,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10011,"publishedVersion":62,"revision":44,"locale":29},{"sys":10010},{"type":12,"linkType":13,"id":14},{"sys":10012},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10014},{"url":448,"details":10015,"fileName":454,"contentType":455},{"size":450,"image":10016},{"width":452,"height":453},{"sys":10018,"fields":10021},{"id":10019,"createdAt":10020},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":10022,"slug":10023,"articleIntro":10022,"category":10024},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[10025],{"metadata":10026,"sys":10029,"fields":10036},{"tags":10027,"concepts":10028},[],[],{"space":10030,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10032,"publishedVersion":404,"revision":62,"contentType":10034,"locale":29},{"sys":10031},{"type":12,"linkType":13,"id":14},{"sys":10033},{"id":21,"type":12,"linkType":22},{"sys":10035},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10037,"metaTitle":414,"metaDescription":415,"mainTitle":10038,"subtitle":433,"heroImage":10053,"ctaButton":456,"ctaLink":457},[413],{"data":10039,"content":10040,"nodeType":74},{},[10041,10047],{"data":10042,"content":10043,"nodeType":78},{},[10044],{"data":10045,"marks":10046,"value":425,"nodeType":82},{},[],{"data":10048,"content":10049,"nodeType":87},{},[10050],{"data":10051,"marks":10052,"value":432,"nodeType":82},{},[],{"metadata":10054,"sys":10057,"fields":10062},{"tags":10055,"concepts":10056},[],[],{"space":10058,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10060,"publishedVersion":62,"revision":44,"locale":29},{"sys":10059},{"type":12,"linkType":13,"id":14},{"sys":10061},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10063},{"url":448,"details":10064,"fileName":454,"contentType":455},{"size":450,"image":10065},{"width":452,"height":453},{"sys":10067,"fields":10070},{"id":10068,"createdAt":10069},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":10071,"slug":10072,"articleIntro":-1,"category":10073},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[10074],{"metadata":10075,"sys":10078,"fields":10085},{"tags":10076,"concepts":10077},[],[],{"space":10079,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10081,"publishedVersion":404,"revision":62,"contentType":10083,"locale":29},{"sys":10080},{"type":12,"linkType":13,"id":14},{"sys":10082},{"id":21,"type":12,"linkType":22},{"sys":10084},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10086,"metaTitle":414,"metaDescription":415,"mainTitle":10087,"subtitle":433,"heroImage":10102,"ctaButton":456,"ctaLink":457},[413],{"data":10088,"content":10089,"nodeType":74},{},[10090,10096],{"data":10091,"content":10092,"nodeType":78},{},[10093],{"data":10094,"marks":10095,"value":425,"nodeType":82},{},[],{"data":10097,"content":10098,"nodeType":87},{},[10099],{"data":10100,"marks":10101,"value":432,"nodeType":82},{},[],{"metadata":10103,"sys":10106,"fields":10111},{"tags":10104,"concepts":10105},[],[],{"space":10107,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10109,"publishedVersion":62,"revision":44,"locale":29},{"sys":10108},{"type":12,"linkType":13,"id":14},{"sys":10110},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10112},{"url":448,"details":10113,"fileName":454,"contentType":455},{"size":450,"image":10114},{"width":452,"height":453},{"sys":10116,"fields":10119},{"id":10117,"createdAt":10118},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":10120,"slug":10121,"articleIntro":10120,"category":10122},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[10123],{"metadata":10124,"sys":10127,"fields":10134},{"tags":10125,"concepts":10126},[],[],{"space":10128,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10130,"publishedVersion":404,"revision":62,"contentType":10132,"locale":29},{"sys":10129},{"type":12,"linkType":13,"id":14},{"sys":10131},{"id":21,"type":12,"linkType":22},{"sys":10133},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10135,"metaTitle":414,"metaDescription":415,"mainTitle":10136,"subtitle":433,"heroImage":10151,"ctaButton":456,"ctaLink":457},[413],{"data":10137,"content":10138,"nodeType":74},{},[10139,10145],{"data":10140,"content":10141,"nodeType":78},{},[10142],{"data":10143,"marks":10144,"value":425,"nodeType":82},{},[],{"data":10146,"content":10147,"nodeType":87},{},[10148],{"data":10149,"marks":10150,"value":432,"nodeType":82},{},[],{"metadata":10152,"sys":10155,"fields":10160},{"tags":10153,"concepts":10154},[],[],{"space":10156,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10158,"publishedVersion":62,"revision":44,"locale":29},{"sys":10157},{"type":12,"linkType":13,"id":14},{"sys":10159},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10161},{"url":448,"details":10162,"fileName":454,"contentType":455},{"size":450,"image":10163},{"width":452,"height":453},{"sys":10165,"fields":10168},{"id":10166,"createdAt":10167},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":10169,"slug":10170,"articleIntro":10169,"category":10171},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[10172],{"metadata":10173,"sys":10176,"fields":10183},{"tags":10174,"concepts":10175},[],[],{"space":10177,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10179,"publishedVersion":404,"revision":62,"contentType":10181,"locale":29},{"sys":10178},{"type":12,"linkType":13,"id":14},{"sys":10180},{"id":21,"type":12,"linkType":22},{"sys":10182},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10184,"metaTitle":414,"metaDescription":415,"mainTitle":10185,"subtitle":433,"heroImage":10200,"ctaButton":456,"ctaLink":457},[413],{"data":10186,"content":10187,"nodeType":74},{},[10188,10194],{"data":10189,"content":10190,"nodeType":78},{},[10191],{"data":10192,"marks":10193,"value":425,"nodeType":82},{},[],{"data":10195,"content":10196,"nodeType":87},{},[10197],{"data":10198,"marks":10199,"value":432,"nodeType":82},{},[],{"metadata":10201,"sys":10204,"fields":10209},{"tags":10202,"concepts":10203},[],[],{"space":10205,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10207,"publishedVersion":62,"revision":44,"locale":29},{"sys":10206},{"type":12,"linkType":13,"id":14},{"sys":10208},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10210},{"url":448,"details":10211,"fileName":454,"contentType":455},{"size":450,"image":10212},{"width":452,"height":453},{"sys":10214,"fields":10217},{"id":10215,"createdAt":10216},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":10218,"slug":10219,"articleIntro":10218,"category":10220},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[10221],{"metadata":10222,"sys":10225,"fields":10232},{"tags":10223,"concepts":10224},[],[],{"space":10226,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10228,"publishedVersion":404,"revision":62,"contentType":10230,"locale":29},{"sys":10227},{"type":12,"linkType":13,"id":14},{"sys":10229},{"id":21,"type":12,"linkType":22},{"sys":10231},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10233,"metaTitle":414,"metaDescription":415,"mainTitle":10234,"subtitle":433,"heroImage":10249,"ctaButton":456,"ctaLink":457},[413],{"data":10235,"content":10236,"nodeType":74},{},[10237,10243],{"data":10238,"content":10239,"nodeType":78},{},[10240],{"data":10241,"marks":10242,"value":425,"nodeType":82},{},[],{"data":10244,"content":10245,"nodeType":87},{},[10246],{"data":10247,"marks":10248,"value":432,"nodeType":82},{},[],{"metadata":10250,"sys":10253,"fields":10258},{"tags":10251,"concepts":10252},[],[],{"space":10254,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10256,"publishedVersion":62,"revision":44,"locale":29},{"sys":10255},{"type":12,"linkType":13,"id":14},{"sys":10257},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10259},{"url":448,"details":10260,"fileName":454,"contentType":455},{"size":450,"image":10261},{"width":452,"height":453},{"sys":10263,"fields":10266},{"id":10264,"createdAt":10265},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":10267,"slug":10268,"articleIntro":10267,"category":10269},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[10270],{"metadata":10271,"sys":10274,"fields":10281},{"tags":10272,"concepts":10273},[],[],{"space":10275,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10277,"publishedVersion":404,"revision":62,"contentType":10279,"locale":29},{"sys":10276},{"type":12,"linkType":13,"id":14},{"sys":10278},{"id":21,"type":12,"linkType":22},{"sys":10280},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10282,"metaTitle":414,"metaDescription":415,"mainTitle":10283,"subtitle":433,"heroImage":10298,"ctaButton":456,"ctaLink":457},[413],{"data":10284,"content":10285,"nodeType":74},{},[10286,10292],{"data":10287,"content":10288,"nodeType":78},{},[10289],{"data":10290,"marks":10291,"value":425,"nodeType":82},{},[],{"data":10293,"content":10294,"nodeType":87},{},[10295],{"data":10296,"marks":10297,"value":432,"nodeType":82},{},[],{"metadata":10299,"sys":10302,"fields":10307},{"tags":10300,"concepts":10301},[],[],{"space":10303,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10305,"publishedVersion":62,"revision":44,"locale":29},{"sys":10304},{"type":12,"linkType":13,"id":14},{"sys":10306},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10308},{"url":448,"details":10309,"fileName":454,"contentType":455},{"size":450,"image":10310},{"width":452,"height":453},{"sys":10312,"fields":10315},{"id":10313,"createdAt":10314},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":10316,"slug":10317,"articleIntro":10316,"category":10318},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[10319],{"metadata":10320,"sys":10323,"fields":10330},{"tags":10321,"concepts":10322},[],[],{"space":10324,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10326,"publishedVersion":404,"revision":62,"contentType":10328,"locale":29},{"sys":10325},{"type":12,"linkType":13,"id":14},{"sys":10327},{"id":21,"type":12,"linkType":22},{"sys":10329},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10331,"metaTitle":414,"metaDescription":415,"mainTitle":10332,"subtitle":433,"heroImage":10347,"ctaButton":456,"ctaLink":457},[413],{"data":10333,"content":10334,"nodeType":74},{},[10335,10341],{"data":10336,"content":10337,"nodeType":78},{},[10338],{"data":10339,"marks":10340,"value":425,"nodeType":82},{},[],{"data":10342,"content":10343,"nodeType":87},{},[10344],{"data":10345,"marks":10346,"value":432,"nodeType":82},{},[],{"metadata":10348,"sys":10351,"fields":10356},{"tags":10349,"concepts":10350},[],[],{"space":10352,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10354,"publishedVersion":62,"revision":44,"locale":29},{"sys":10353},{"type":12,"linkType":13,"id":14},{"sys":10355},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10357},{"url":448,"details":10358,"fileName":454,"contentType":455},{"size":450,"image":10359},{"width":452,"height":453},{"sys":10361,"fields":10364},{"id":10362,"createdAt":10363},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":10365,"slug":10366,"articleIntro":10365,"category":10367},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[10368],{"metadata":10369,"sys":10372,"fields":10379},{"tags":10370,"concepts":10371},[],[],{"space":10373,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10375,"publishedVersion":404,"revision":62,"contentType":10377,"locale":29},{"sys":10374},{"type":12,"linkType":13,"id":14},{"sys":10376},{"id":21,"type":12,"linkType":22},{"sys":10378},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10380,"metaTitle":414,"metaDescription":415,"mainTitle":10381,"subtitle":433,"heroImage":10396,"ctaButton":456,"ctaLink":457},[413],{"data":10382,"content":10383,"nodeType":74},{},[10384,10390],{"data":10385,"content":10386,"nodeType":78},{},[10387],{"data":10388,"marks":10389,"value":425,"nodeType":82},{},[],{"data":10391,"content":10392,"nodeType":87},{},[10393],{"data":10394,"marks":10395,"value":432,"nodeType":82},{},[],{"metadata":10397,"sys":10400,"fields":10405},{"tags":10398,"concepts":10399},[],[],{"space":10401,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10403,"publishedVersion":62,"revision":44,"locale":29},{"sys":10402},{"type":12,"linkType":13,"id":14},{"sys":10404},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10406},{"url":448,"details":10407,"fileName":454,"contentType":455},{"size":450,"image":10408},{"width":452,"height":453},{"sys":10410,"fields":10413},{"id":10411,"createdAt":10412},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":10414,"slug":10415,"articleIntro":-1,"category":10416},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[10417],{"metadata":10418,"sys":10421,"fields":10428},{"tags":10419,"concepts":10420},[],[],{"space":10422,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10424,"publishedVersion":404,"revision":62,"contentType":10426,"locale":29},{"sys":10423},{"type":12,"linkType":13,"id":14},{"sys":10425},{"id":21,"type":12,"linkType":22},{"sys":10427},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10429,"metaTitle":414,"metaDescription":415,"mainTitle":10430,"subtitle":433,"heroImage":10445,"ctaButton":456,"ctaLink":457},[413],{"data":10431,"content":10432,"nodeType":74},{},[10433,10439],{"data":10434,"content":10435,"nodeType":78},{},[10436],{"data":10437,"marks":10438,"value":425,"nodeType":82},{},[],{"data":10440,"content":10441,"nodeType":87},{},[10442],{"data":10443,"marks":10444,"value":432,"nodeType":82},{},[],{"metadata":10446,"sys":10449,"fields":10454},{"tags":10447,"concepts":10448},[],[],{"space":10450,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10452,"publishedVersion":62,"revision":44,"locale":29},{"sys":10451},{"type":12,"linkType":13,"id":14},{"sys":10453},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10455},{"url":448,"details":10456,"fileName":454,"contentType":455},{"size":450,"image":10457},{"width":452,"height":453},{"sys":10459,"fields":10462},{"id":10460,"createdAt":10461},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":10463,"slug":10464,"articleIntro":10463,"category":10465},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[10466],{"metadata":10467,"sys":10470,"fields":10477},{"tags":10468,"concepts":10469},[],[],{"space":10471,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10473,"publishedVersion":404,"revision":62,"contentType":10475,"locale":29},{"sys":10472},{"type":12,"linkType":13,"id":14},{"sys":10474},{"id":21,"type":12,"linkType":22},{"sys":10476},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10478,"metaTitle":414,"metaDescription":415,"mainTitle":10479,"subtitle":433,"heroImage":10494,"ctaButton":456,"ctaLink":457},[413],{"data":10480,"content":10481,"nodeType":74},{},[10482,10488],{"data":10483,"content":10484,"nodeType":78},{},[10485],{"data":10486,"marks":10487,"value":425,"nodeType":82},{},[],{"data":10489,"content":10490,"nodeType":87},{},[10491],{"data":10492,"marks":10493,"value":432,"nodeType":82},{},[],{"metadata":10495,"sys":10498,"fields":10503},{"tags":10496,"concepts":10497},[],[],{"space":10499,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10501,"publishedVersion":62,"revision":44,"locale":29},{"sys":10500},{"type":12,"linkType":13,"id":14},{"sys":10502},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10504},{"url":448,"details":10505,"fileName":454,"contentType":455},{"size":450,"image":10506},{"width":452,"height":453},{"sys":10508,"fields":10511},{"id":10509,"createdAt":10510},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":10512,"slug":10513,"articleIntro":10512,"category":10514},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[10515],{"metadata":10516,"sys":10519,"fields":10526},{"tags":10517,"concepts":10518},[],[],{"space":10520,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10522,"publishedVersion":404,"revision":62,"contentType":10524,"locale":29},{"sys":10521},{"type":12,"linkType":13,"id":14},{"sys":10523},{"id":21,"type":12,"linkType":22},{"sys":10525},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10527,"metaTitle":414,"metaDescription":415,"mainTitle":10528,"subtitle":433,"heroImage":10543,"ctaButton":456,"ctaLink":457},[413],{"data":10529,"content":10530,"nodeType":74},{},[10531,10537],{"data":10532,"content":10533,"nodeType":78},{},[10534],{"data":10535,"marks":10536,"value":425,"nodeType":82},{},[],{"data":10538,"content":10539,"nodeType":87},{},[10540],{"data":10541,"marks":10542,"value":432,"nodeType":82},{},[],{"metadata":10544,"sys":10547,"fields":10552},{"tags":10545,"concepts":10546},[],[],{"space":10548,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10550,"publishedVersion":62,"revision":44,"locale":29},{"sys":10549},{"type":12,"linkType":13,"id":14},{"sys":10551},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10553},{"url":448,"details":10554,"fileName":454,"contentType":455},{"size":450,"image":10555},{"width":452,"height":453},{"sys":10557,"fields":10560},{"id":10558,"createdAt":10559},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":10561,"slug":10562,"articleIntro":-1,"category":10563},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[10564],{"metadata":10565,"sys":10568,"fields":10575},{"tags":10566,"concepts":10567},[],[],{"space":10569,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10571,"publishedVersion":404,"revision":62,"contentType":10573,"locale":29},{"sys":10570},{"type":12,"linkType":13,"id":14},{"sys":10572},{"id":21,"type":12,"linkType":22},{"sys":10574},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10576,"metaTitle":414,"metaDescription":415,"mainTitle":10577,"subtitle":433,"heroImage":10592,"ctaButton":456,"ctaLink":457},[413],{"data":10578,"content":10579,"nodeType":74},{},[10580,10586],{"data":10581,"content":10582,"nodeType":78},{},[10583],{"data":10584,"marks":10585,"value":425,"nodeType":82},{},[],{"data":10587,"content":10588,"nodeType":87},{},[10589],{"data":10590,"marks":10591,"value":432,"nodeType":82},{},[],{"metadata":10593,"sys":10596,"fields":10601},{"tags":10594,"concepts":10595},[],[],{"space":10597,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10599,"publishedVersion":62,"revision":44,"locale":29},{"sys":10598},{"type":12,"linkType":13,"id":14},{"sys":10600},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10602},{"url":448,"details":10603,"fileName":454,"contentType":455},{"size":450,"image":10604},{"width":452,"height":453},{"sys":10606,"fields":10609},{"id":10607,"createdAt":10608},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":10610,"slug":10611,"articleIntro":10610,"category":10612},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[10613],{"metadata":10614,"sys":10617,"fields":10624},{"tags":10615,"concepts":10616},[],[],{"space":10618,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10620,"publishedVersion":404,"revision":62,"contentType":10622,"locale":29},{"sys":10619},{"type":12,"linkType":13,"id":14},{"sys":10621},{"id":21,"type":12,"linkType":22},{"sys":10623},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10625,"metaTitle":414,"metaDescription":415,"mainTitle":10626,"subtitle":433,"heroImage":10641,"ctaButton":456,"ctaLink":457},[413],{"data":10627,"content":10628,"nodeType":74},{},[10629,10635],{"data":10630,"content":10631,"nodeType":78},{},[10632],{"data":10633,"marks":10634,"value":425,"nodeType":82},{},[],{"data":10636,"content":10637,"nodeType":87},{},[10638],{"data":10639,"marks":10640,"value":432,"nodeType":82},{},[],{"metadata":10642,"sys":10645,"fields":10650},{"tags":10643,"concepts":10644},[],[],{"space":10646,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10648,"publishedVersion":62,"revision":44,"locale":29},{"sys":10647},{"type":12,"linkType":13,"id":14},{"sys":10649},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10651},{"url":448,"details":10652,"fileName":454,"contentType":455},{"size":450,"image":10653},{"width":452,"height":453},{"sys":10655,"fields":10658},{"id":10656,"createdAt":10657},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":10659,"slug":10660,"articleIntro":10659,"category":10661},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[10662],{"metadata":10663,"sys":10666,"fields":10673},{"tags":10664,"concepts":10665},[],[],{"space":10667,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10669,"publishedVersion":404,"revision":62,"contentType":10671,"locale":29},{"sys":10668},{"type":12,"linkType":13,"id":14},{"sys":10670},{"id":21,"type":12,"linkType":22},{"sys":10672},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10674,"metaTitle":414,"metaDescription":415,"mainTitle":10675,"subtitle":433,"heroImage":10690,"ctaButton":456,"ctaLink":457},[413],{"data":10676,"content":10677,"nodeType":74},{},[10678,10684],{"data":10679,"content":10680,"nodeType":78},{},[10681],{"data":10682,"marks":10683,"value":425,"nodeType":82},{},[],{"data":10685,"content":10686,"nodeType":87},{},[10687],{"data":10688,"marks":10689,"value":432,"nodeType":82},{},[],{"metadata":10691,"sys":10694,"fields":10699},{"tags":10692,"concepts":10693},[],[],{"space":10695,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10697,"publishedVersion":62,"revision":44,"locale":29},{"sys":10696},{"type":12,"linkType":13,"id":14},{"sys":10698},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10700},{"url":448,"details":10701,"fileName":454,"contentType":455},{"size":450,"image":10702},{"width":452,"height":453},{"sys":10704,"fields":10707},{"id":10705,"createdAt":10706},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":10708,"slug":10709,"articleIntro":10710,"category":10711},"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",[10712],{"metadata":10713,"sys":10716,"fields":10723},{"tags":10714,"concepts":10715},[],[],{"space":10717,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10719,"publishedVersion":404,"revision":62,"contentType":10721,"locale":29},{"sys":10718},{"type":12,"linkType":13,"id":14},{"sys":10720},{"id":21,"type":12,"linkType":22},{"sys":10722},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10724,"metaTitle":414,"metaDescription":415,"mainTitle":10725,"subtitle":433,"heroImage":10740,"ctaButton":456,"ctaLink":457},[413],{"data":10726,"content":10727,"nodeType":74},{},[10728,10734],{"data":10729,"content":10730,"nodeType":78},{},[10731],{"data":10732,"marks":10733,"value":425,"nodeType":82},{},[],{"data":10735,"content":10736,"nodeType":87},{},[10737],{"data":10738,"marks":10739,"value":432,"nodeType":82},{},[],{"metadata":10741,"sys":10744,"fields":10749},{"tags":10742,"concepts":10743},[],[],{"space":10745,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10747,"publishedVersion":62,"revision":44,"locale":29},{"sys":10746},{"type":12,"linkType":13,"id":14},{"sys":10748},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10750},{"url":448,"details":10751,"fileName":454,"contentType":455},{"size":450,"image":10752},{"width":452,"height":453},{"sys":10754,"fields":10757},{"id":10755,"createdAt":10756},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":10758,"slug":10759,"articleIntro":10758,"category":10760},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[10761],{"metadata":10762,"sys":10765,"fields":10772},{"tags":10763,"concepts":10764},[],[],{"space":10766,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10768,"publishedVersion":404,"revision":62,"contentType":10770,"locale":29},{"sys":10767},{"type":12,"linkType":13,"id":14},{"sys":10769},{"id":21,"type":12,"linkType":22},{"sys":10771},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10773,"metaTitle":414,"metaDescription":415,"mainTitle":10774,"subtitle":433,"heroImage":10789,"ctaButton":456,"ctaLink":457},[413],{"data":10775,"content":10776,"nodeType":74},{},[10777,10783],{"data":10778,"content":10779,"nodeType":78},{},[10780],{"data":10781,"marks":10782,"value":425,"nodeType":82},{},[],{"data":10784,"content":10785,"nodeType":87},{},[10786],{"data":10787,"marks":10788,"value":432,"nodeType":82},{},[],{"metadata":10790,"sys":10793,"fields":10798},{"tags":10791,"concepts":10792},[],[],{"space":10794,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10796,"publishedVersion":62,"revision":44,"locale":29},{"sys":10795},{"type":12,"linkType":13,"id":14},{"sys":10797},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10799},{"url":448,"details":10800,"fileName":454,"contentType":455},{"size":450,"image":10801},{"width":452,"height":453},{"sys":10803,"fields":10806},{"id":10804,"createdAt":10805},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":10807,"slug":10808,"articleIntro":10807,"category":10809},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[10810],{"metadata":10811,"sys":10814,"fields":10821},{"tags":10812,"concepts":10813},[],[],{"space":10815,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10817,"publishedVersion":404,"revision":62,"contentType":10819,"locale":29},{"sys":10816},{"type":12,"linkType":13,"id":14},{"sys":10818},{"id":21,"type":12,"linkType":22},{"sys":10820},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10822,"metaTitle":414,"metaDescription":415,"mainTitle":10823,"subtitle":433,"heroImage":10838,"ctaButton":456,"ctaLink":457},[413],{"data":10824,"content":10825,"nodeType":74},{},[10826,10832],{"data":10827,"content":10828,"nodeType":78},{},[10829],{"data":10830,"marks":10831,"value":425,"nodeType":82},{},[],{"data":10833,"content":10834,"nodeType":87},{},[10835],{"data":10836,"marks":10837,"value":432,"nodeType":82},{},[],{"metadata":10839,"sys":10842,"fields":10847},{"tags":10840,"concepts":10841},[],[],{"space":10843,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10845,"publishedVersion":62,"revision":44,"locale":29},{"sys":10844},{"type":12,"linkType":13,"id":14},{"sys":10846},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10848},{"url":448,"details":10849,"fileName":454,"contentType":455},{"size":450,"image":10850},{"width":452,"height":453},{"sys":10852,"fields":10855},{"id":10853,"createdAt":10854},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":10856,"slug":10857,"articleIntro":10856,"category":10858},"72 - Production immobilisée","compte-72-production-immobilisee",[10859],{"metadata":10860,"sys":10863,"fields":10870},{"tags":10861,"concepts":10862},[],[],{"space":10864,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10866,"publishedVersion":404,"revision":62,"contentType":10868,"locale":29},{"sys":10865},{"type":12,"linkType":13,"id":14},{"sys":10867},{"id":21,"type":12,"linkType":22},{"sys":10869},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10871,"metaTitle":414,"metaDescription":415,"mainTitle":10872,"subtitle":433,"heroImage":10887,"ctaButton":456,"ctaLink":457},[413],{"data":10873,"content":10874,"nodeType":74},{},[10875,10881],{"data":10876,"content":10877,"nodeType":78},{},[10878],{"data":10879,"marks":10880,"value":425,"nodeType":82},{},[],{"data":10882,"content":10883,"nodeType":87},{},[10884],{"data":10885,"marks":10886,"value":432,"nodeType":82},{},[],{"metadata":10888,"sys":10891,"fields":10896},{"tags":10889,"concepts":10890},[],[],{"space":10892,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10894,"publishedVersion":62,"revision":44,"locale":29},{"sys":10893},{"type":12,"linkType":13,"id":14},{"sys":10895},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10897},{"url":448,"details":10898,"fileName":454,"contentType":455},{"size":450,"image":10899},{"width":452,"height":453},{"sys":10901,"fields":10904},{"id":10902,"createdAt":10903},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":10905,"slug":10906,"articleIntro":10905,"category":10907},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[10908],{"metadata":10909,"sys":10912,"fields":10919},{"tags":10910,"concepts":10911},[],[],{"space":10913,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10915,"publishedVersion":404,"revision":62,"contentType":10917,"locale":29},{"sys":10914},{"type":12,"linkType":13,"id":14},{"sys":10916},{"id":21,"type":12,"linkType":22},{"sys":10918},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10920,"metaTitle":414,"metaDescription":415,"mainTitle":10921,"subtitle":433,"heroImage":10936,"ctaButton":456,"ctaLink":457},[413],{"data":10922,"content":10923,"nodeType":74},{},[10924,10930],{"data":10925,"content":10926,"nodeType":78},{},[10927],{"data":10928,"marks":10929,"value":425,"nodeType":82},{},[],{"data":10931,"content":10932,"nodeType":87},{},[10933],{"data":10934,"marks":10935,"value":432,"nodeType":82},{},[],{"metadata":10937,"sys":10940,"fields":10945},{"tags":10938,"concepts":10939},[],[],{"space":10941,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10943,"publishedVersion":62,"revision":44,"locale":29},{"sys":10942},{"type":12,"linkType":13,"id":14},{"sys":10944},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10946},{"url":448,"details":10947,"fileName":454,"contentType":455},{"size":450,"image":10948},{"width":452,"height":453},{"sys":10950,"fields":10953},{"id":10951,"createdAt":10952},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":10954,"slug":10955,"articleIntro":10954,"category":10956},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[10957],{"metadata":10958,"sys":10961,"fields":10968},{"tags":10959,"concepts":10960},[],[],{"space":10962,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":10964,"publishedVersion":404,"revision":62,"contentType":10966,"locale":29},{"sys":10963},{"type":12,"linkType":13,"id":14},{"sys":10965},{"id":21,"type":12,"linkType":22},{"sys":10967},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":10969,"metaTitle":414,"metaDescription":415,"mainTitle":10970,"subtitle":433,"heroImage":10985,"ctaButton":456,"ctaLink":457},[413],{"data":10971,"content":10972,"nodeType":74},{},[10973,10979],{"data":10974,"content":10975,"nodeType":78},{},[10976],{"data":10977,"marks":10978,"value":425,"nodeType":82},{},[],{"data":10980,"content":10981,"nodeType":87},{},[10982],{"data":10983,"marks":10984,"value":432,"nodeType":82},{},[],{"metadata":10986,"sys":10989,"fields":10994},{"tags":10987,"concepts":10988},[],[],{"space":10990,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":10992,"publishedVersion":62,"revision":44,"locale":29},{"sys":10991},{"type":12,"linkType":13,"id":14},{"sys":10993},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":10995},{"url":448,"details":10996,"fileName":454,"contentType":455},{"size":450,"image":10997},{"width":452,"height":453},{"sys":10999,"fields":11002},{"id":11000,"createdAt":11001},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":11003,"slug":11004,"articleIntro":11003,"category":11005},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[11006],{"metadata":11007,"sys":11010,"fields":11017},{"tags":11008,"concepts":11009},[],[],{"space":11011,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11013,"publishedVersion":404,"revision":62,"contentType":11015,"locale":29},{"sys":11012},{"type":12,"linkType":13,"id":14},{"sys":11014},{"id":21,"type":12,"linkType":22},{"sys":11016},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11018,"metaTitle":414,"metaDescription":415,"mainTitle":11019,"subtitle":433,"heroImage":11034,"ctaButton":456,"ctaLink":457},[413],{"data":11020,"content":11021,"nodeType":74},{},[11022,11028],{"data":11023,"content":11024,"nodeType":78},{},[11025],{"data":11026,"marks":11027,"value":425,"nodeType":82},{},[],{"data":11029,"content":11030,"nodeType":87},{},[11031],{"data":11032,"marks":11033,"value":432,"nodeType":82},{},[],{"metadata":11035,"sys":11038,"fields":11043},{"tags":11036,"concepts":11037},[],[],{"space":11039,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11041,"publishedVersion":62,"revision":44,"locale":29},{"sys":11040},{"type":12,"linkType":13,"id":14},{"sys":11042},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11044},{"url":448,"details":11045,"fileName":454,"contentType":455},{"size":450,"image":11046},{"width":452,"height":453},{"sys":11048,"fields":11051},{"id":11049,"createdAt":11050},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":11052,"slug":11053,"articleIntro":-1,"category":11054},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[11055],{"metadata":11056,"sys":11059,"fields":11066},{"tags":11057,"concepts":11058},[],[],{"space":11060,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11062,"publishedVersion":404,"revision":62,"contentType":11064,"locale":29},{"sys":11061},{"type":12,"linkType":13,"id":14},{"sys":11063},{"id":21,"type":12,"linkType":22},{"sys":11065},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11067,"metaTitle":414,"metaDescription":415,"mainTitle":11068,"subtitle":433,"heroImage":11083,"ctaButton":456,"ctaLink":457},[413],{"data":11069,"content":11070,"nodeType":74},{},[11071,11077],{"data":11072,"content":11073,"nodeType":78},{},[11074],{"data":11075,"marks":11076,"value":425,"nodeType":82},{},[],{"data":11078,"content":11079,"nodeType":87},{},[11080],{"data":11081,"marks":11082,"value":432,"nodeType":82},{},[],{"metadata":11084,"sys":11087,"fields":11092},{"tags":11085,"concepts":11086},[],[],{"space":11088,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11090,"publishedVersion":62,"revision":44,"locale":29},{"sys":11089},{"type":12,"linkType":13,"id":14},{"sys":11091},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11093},{"url":448,"details":11094,"fileName":454,"contentType":455},{"size":450,"image":11095},{"width":452,"height":453},{"sys":11097,"fields":11100},{"id":11098,"createdAt":11099},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":11101,"slug":11102,"articleIntro":11101,"category":11103},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[11104],{"metadata":11105,"sys":11108,"fields":11115},{"tags":11106,"concepts":11107},[],[],{"space":11109,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11111,"publishedVersion":404,"revision":62,"contentType":11113,"locale":29},{"sys":11110},{"type":12,"linkType":13,"id":14},{"sys":11112},{"id":21,"type":12,"linkType":22},{"sys":11114},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11116,"metaTitle":414,"metaDescription":415,"mainTitle":11117,"subtitle":433,"heroImage":11132,"ctaButton":456,"ctaLink":457},[413],{"data":11118,"content":11119,"nodeType":74},{},[11120,11126],{"data":11121,"content":11122,"nodeType":78},{},[11123],{"data":11124,"marks":11125,"value":425,"nodeType":82},{},[],{"data":11127,"content":11128,"nodeType":87},{},[11129],{"data":11130,"marks":11131,"value":432,"nodeType":82},{},[],{"metadata":11133,"sys":11136,"fields":11141},{"tags":11134,"concepts":11135},[],[],{"space":11137,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11139,"publishedVersion":62,"revision":44,"locale":29},{"sys":11138},{"type":12,"linkType":13,"id":14},{"sys":11140},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11142},{"url":448,"details":11143,"fileName":454,"contentType":455},{"size":450,"image":11144},{"width":452,"height":453},{"sys":11146,"fields":11149},{"id":11147,"createdAt":11148},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":11150,"slug":11151,"articleIntro":11150,"category":11152},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[11153],{"metadata":11154,"sys":11157,"fields":11164},{"tags":11155,"concepts":11156},[],[],{"space":11158,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11160,"publishedVersion":404,"revision":62,"contentType":11162,"locale":29},{"sys":11159},{"type":12,"linkType":13,"id":14},{"sys":11161},{"id":21,"type":12,"linkType":22},{"sys":11163},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11165,"metaTitle":414,"metaDescription":415,"mainTitle":11166,"subtitle":433,"heroImage":11181,"ctaButton":456,"ctaLink":457},[413],{"data":11167,"content":11168,"nodeType":74},{},[11169,11175],{"data":11170,"content":11171,"nodeType":78},{},[11172],{"data":11173,"marks":11174,"value":425,"nodeType":82},{},[],{"data":11176,"content":11177,"nodeType":87},{},[11178],{"data":11179,"marks":11180,"value":432,"nodeType":82},{},[],{"metadata":11182,"sys":11185,"fields":11190},{"tags":11183,"concepts":11184},[],[],{"space":11186,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11188,"publishedVersion":62,"revision":44,"locale":29},{"sys":11187},{"type":12,"linkType":13,"id":14},{"sys":11189},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11191},{"url":448,"details":11192,"fileName":454,"contentType":455},{"size":450,"image":11193},{"width":452,"height":453},{"sys":11195,"fields":11198},{"id":11196,"createdAt":11197},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":11199,"slug":11200,"articleIntro":-1,"category":11201},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[11202],{"metadata":11203,"sys":11206,"fields":11213},{"tags":11204,"concepts":11205},[],[],{"space":11207,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11209,"publishedVersion":404,"revision":62,"contentType":11211,"locale":29},{"sys":11208},{"type":12,"linkType":13,"id":14},{"sys":11210},{"id":21,"type":12,"linkType":22},{"sys":11212},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11214,"metaTitle":414,"metaDescription":415,"mainTitle":11215,"subtitle":433,"heroImage":11230,"ctaButton":456,"ctaLink":457},[413],{"data":11216,"content":11217,"nodeType":74},{},[11218,11224],{"data":11219,"content":11220,"nodeType":78},{},[11221],{"data":11222,"marks":11223,"value":425,"nodeType":82},{},[],{"data":11225,"content":11226,"nodeType":87},{},[11227],{"data":11228,"marks":11229,"value":432,"nodeType":82},{},[],{"metadata":11231,"sys":11234,"fields":11239},{"tags":11232,"concepts":11233},[],[],{"space":11235,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11237,"publishedVersion":62,"revision":44,"locale":29},{"sys":11236},{"type":12,"linkType":13,"id":14},{"sys":11238},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11240},{"url":448,"details":11241,"fileName":454,"contentType":455},{"size":450,"image":11242},{"width":452,"height":453},{"sys":11244,"fields":11247},{"id":11245,"createdAt":11246},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":11248,"slug":11249,"articleIntro":11250,"category":11251},"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.",[11252],{"metadata":11253,"sys":11256,"fields":11263},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11259,"publishedVersion":404,"revision":62,"contentType":11261,"locale":29},{"sys":11258},{"type":12,"linkType":13,"id":14},{"sys":11260},{"id":21,"type":12,"linkType":22},{"sys":11262},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11264,"metaTitle":414,"metaDescription":415,"mainTitle":11265,"subtitle":433,"heroImage":11280,"ctaButton":456,"ctaLink":457},[413],{"data":11266,"content":11267,"nodeType":74},{},[11268,11274],{"data":11269,"content":11270,"nodeType":78},{},[11271],{"data":11272,"marks":11273,"value":425,"nodeType":82},{},[],{"data":11275,"content":11276,"nodeType":87},{},[11277],{"data":11278,"marks":11279,"value":432,"nodeType":82},{},[],{"metadata":11281,"sys":11284,"fields":11289},{"tags":11282,"concepts":11283},[],[],{"space":11285,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11287,"publishedVersion":62,"revision":44,"locale":29},{"sys":11286},{"type":12,"linkType":13,"id":14},{"sys":11288},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11290},{"url":448,"details":11291,"fileName":454,"contentType":455},{"size":450,"image":11292},{"width":452,"height":453},{"sys":11294,"fields":11297},{"id":11295,"createdAt":11296},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":11298,"slug":11299,"articleIntro":11298,"category":11300},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[11301],{"metadata":11302,"sys":11305,"fields":11312},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11308,"publishedVersion":404,"revision":62,"contentType":11310,"locale":29},{"sys":11307},{"type":12,"linkType":13,"id":14},{"sys":11309},{"id":21,"type":12,"linkType":22},{"sys":11311},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11313,"metaTitle":414,"metaDescription":415,"mainTitle":11314,"subtitle":433,"heroImage":11329,"ctaButton":456,"ctaLink":457},[413],{"data":11315,"content":11316,"nodeType":74},{},[11317,11323],{"data":11318,"content":11319,"nodeType":78},{},[11320],{"data":11321,"marks":11322,"value":425,"nodeType":82},{},[],{"data":11324,"content":11325,"nodeType":87},{},[11326],{"data":11327,"marks":11328,"value":432,"nodeType":82},{},[],{"metadata":11330,"sys":11333,"fields":11338},{"tags":11331,"concepts":11332},[],[],{"space":11334,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11336,"publishedVersion":62,"revision":44,"locale":29},{"sys":11335},{"type":12,"linkType":13,"id":14},{"sys":11337},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11339},{"url":448,"details":11340,"fileName":454,"contentType":455},{"size":450,"image":11341},{"width":452,"height":453},{"sys":11343,"fields":11346},{"id":11344,"createdAt":11345},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":11347,"slug":11348,"articleIntro":11347,"category":11349},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[11350],{"metadata":11351,"sys":11354,"fields":11361},{"tags":11352,"concepts":11353},[],[],{"space":11355,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11357,"publishedVersion":404,"revision":62,"contentType":11359,"locale":29},{"sys":11356},{"type":12,"linkType":13,"id":14},{"sys":11358},{"id":21,"type":12,"linkType":22},{"sys":11360},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11362,"metaTitle":414,"metaDescription":415,"mainTitle":11363,"subtitle":433,"heroImage":11378,"ctaButton":456,"ctaLink":457},[413],{"data":11364,"content":11365,"nodeType":74},{},[11366,11372],{"data":11367,"content":11368,"nodeType":78},{},[11369],{"data":11370,"marks":11371,"value":425,"nodeType":82},{},[],{"data":11373,"content":11374,"nodeType":87},{},[11375],{"data":11376,"marks":11377,"value":432,"nodeType":82},{},[],{"metadata":11379,"sys":11382,"fields":11387},{"tags":11380,"concepts":11381},[],[],{"space":11383,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11385,"publishedVersion":62,"revision":44,"locale":29},{"sys":11384},{"type":12,"linkType":13,"id":14},{"sys":11386},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11388},{"url":448,"details":11389,"fileName":454,"contentType":455},{"size":450,"image":11390},{"width":452,"height":453},{"sys":11392,"fields":11395},{"id":11393,"createdAt":11394},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":11396,"slug":11397,"articleIntro":-1,"category":11398},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[11399],{"metadata":11400,"sys":11403,"fields":11410},{"tags":11401,"concepts":11402},[],[],{"space":11404,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11406,"publishedVersion":404,"revision":62,"contentType":11408,"locale":29},{"sys":11405},{"type":12,"linkType":13,"id":14},{"sys":11407},{"id":21,"type":12,"linkType":22},{"sys":11409},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11411,"metaTitle":414,"metaDescription":415,"mainTitle":11412,"subtitle":433,"heroImage":11427,"ctaButton":456,"ctaLink":457},[413],{"data":11413,"content":11414,"nodeType":74},{},[11415,11421],{"data":11416,"content":11417,"nodeType":78},{},[11418],{"data":11419,"marks":11420,"value":425,"nodeType":82},{},[],{"data":11422,"content":11423,"nodeType":87},{},[11424],{"data":11425,"marks":11426,"value":432,"nodeType":82},{},[],{"metadata":11428,"sys":11431,"fields":11436},{"tags":11429,"concepts":11430},[],[],{"space":11432,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11434,"publishedVersion":62,"revision":44,"locale":29},{"sys":11433},{"type":12,"linkType":13,"id":14},{"sys":11435},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11437},{"url":448,"details":11438,"fileName":454,"contentType":455},{"size":450,"image":11439},{"width":452,"height":453},{"sys":11441,"fields":11444},{"id":11442,"createdAt":11443},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":11445,"slug":11446,"articleIntro":11445,"category":11447},"Compte 2131 - Bâtiments","compte-2131-batiments",[11448],{"metadata":11449,"sys":11452,"fields":11459},{"tags":11450,"concepts":11451},[],[],{"space":11453,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11455,"publishedVersion":404,"revision":62,"contentType":11457,"locale":29},{"sys":11454},{"type":12,"linkType":13,"id":14},{"sys":11456},{"id":21,"type":12,"linkType":22},{"sys":11458},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11460,"metaTitle":414,"metaDescription":415,"mainTitle":11461,"subtitle":433,"heroImage":11476,"ctaButton":456,"ctaLink":457},[413],{"data":11462,"content":11463,"nodeType":74},{},[11464,11470],{"data":11465,"content":11466,"nodeType":78},{},[11467],{"data":11468,"marks":11469,"value":425,"nodeType":82},{},[],{"data":11471,"content":11472,"nodeType":87},{},[11473],{"data":11474,"marks":11475,"value":432,"nodeType":82},{},[],{"metadata":11477,"sys":11480,"fields":11485},{"tags":11478,"concepts":11479},[],[],{"space":11481,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11483,"publishedVersion":62,"revision":44,"locale":29},{"sys":11482},{"type":12,"linkType":13,"id":14},{"sys":11484},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11486},{"url":448,"details":11487,"fileName":454,"contentType":455},{"size":450,"image":11488},{"width":452,"height":453},{"sys":11490,"fields":11493},{"id":11491,"createdAt":11492},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":11494,"slug":11495,"articleIntro":11494,"category":11496},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[11497],{"metadata":11498,"sys":11501,"fields":11508},{"tags":11499,"concepts":11500},[],[],{"space":11502,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11504,"publishedVersion":404,"revision":62,"contentType":11506,"locale":29},{"sys":11503},{"type":12,"linkType":13,"id":14},{"sys":11505},{"id":21,"type":12,"linkType":22},{"sys":11507},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11509,"metaTitle":414,"metaDescription":415,"mainTitle":11510,"subtitle":433,"heroImage":11525,"ctaButton":456,"ctaLink":457},[413],{"data":11511,"content":11512,"nodeType":74},{},[11513,11519],{"data":11514,"content":11515,"nodeType":78},{},[11516],{"data":11517,"marks":11518,"value":425,"nodeType":82},{},[],{"data":11520,"content":11521,"nodeType":87},{},[11522],{"data":11523,"marks":11524,"value":432,"nodeType":82},{},[],{"metadata":11526,"sys":11529,"fields":11534},{"tags":11527,"concepts":11528},[],[],{"space":11530,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11532,"publishedVersion":62,"revision":44,"locale":29},{"sys":11531},{"type":12,"linkType":13,"id":14},{"sys":11533},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11535},{"url":448,"details":11536,"fileName":454,"contentType":455},{"size":450,"image":11537},{"width":452,"height":453},{"sys":11539,"fields":11542},{"id":11540,"createdAt":11541},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":11543,"slug":11544,"articleIntro":11543,"category":11545},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[11546],{"metadata":11547,"sys":11550,"fields":11557},{"tags":11548,"concepts":11549},[],[],{"space":11551,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11553,"publishedVersion":404,"revision":62,"contentType":11555,"locale":29},{"sys":11552},{"type":12,"linkType":13,"id":14},{"sys":11554},{"id":21,"type":12,"linkType":22},{"sys":11556},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11558,"metaTitle":414,"metaDescription":415,"mainTitle":11559,"subtitle":433,"heroImage":11574,"ctaButton":456,"ctaLink":457},[413],{"data":11560,"content":11561,"nodeType":74},{},[11562,11568],{"data":11563,"content":11564,"nodeType":78},{},[11565],{"data":11566,"marks":11567,"value":425,"nodeType":82},{},[],{"data":11569,"content":11570,"nodeType":87},{},[11571],{"data":11572,"marks":11573,"value":432,"nodeType":82},{},[],{"metadata":11575,"sys":11578,"fields":11583},{"tags":11576,"concepts":11577},[],[],{"space":11579,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11581,"publishedVersion":62,"revision":44,"locale":29},{"sys":11580},{"type":12,"linkType":13,"id":14},{"sys":11582},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11584},{"url":448,"details":11585,"fileName":454,"contentType":455},{"size":450,"image":11586},{"width":452,"height":453},{"sys":11588,"fields":11591},{"id":11589,"createdAt":11590},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11592,"slug":11593,"articleIntro":11592,"category":11594},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11595],{"metadata":11596,"sys":11599,"fields":11606},{"tags":11597,"concepts":11598},[],[],{"space":11600,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11602,"publishedVersion":404,"revision":62,"contentType":11604,"locale":29},{"sys":11601},{"type":12,"linkType":13,"id":14},{"sys":11603},{"id":21,"type":12,"linkType":22},{"sys":11605},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11607,"metaTitle":414,"metaDescription":415,"mainTitle":11608,"subtitle":433,"heroImage":11623,"ctaButton":456,"ctaLink":457},[413],{"data":11609,"content":11610,"nodeType":74},{},[11611,11617],{"data":11612,"content":11613,"nodeType":78},{},[11614],{"data":11615,"marks":11616,"value":425,"nodeType":82},{},[],{"data":11618,"content":11619,"nodeType":87},{},[11620],{"data":11621,"marks":11622,"value":432,"nodeType":82},{},[],{"metadata":11624,"sys":11627,"fields":11632},{"tags":11625,"concepts":11626},[],[],{"space":11628,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11630,"publishedVersion":62,"revision":44,"locale":29},{"sys":11629},{"type":12,"linkType":13,"id":14},{"sys":11631},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11633},{"url":448,"details":11634,"fileName":454,"contentType":455},{"size":450,"image":11635},{"width":452,"height":453},{"sys":11637,"fields":11640},{"id":11638,"createdAt":11639},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":11641,"slug":11642,"articleIntro":11641,"category":11643},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[11644],{"metadata":11645,"sys":11648,"fields":11655},{"tags":11646,"concepts":11647},[],[],{"space":11649,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11651,"publishedVersion":404,"revision":62,"contentType":11653,"locale":29},{"sys":11650},{"type":12,"linkType":13,"id":14},{"sys":11652},{"id":21,"type":12,"linkType":22},{"sys":11654},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11656,"metaTitle":414,"metaDescription":415,"mainTitle":11657,"subtitle":433,"heroImage":11672,"ctaButton":456,"ctaLink":457},[413],{"data":11658,"content":11659,"nodeType":74},{},[11660,11666],{"data":11661,"content":11662,"nodeType":78},{},[11663],{"data":11664,"marks":11665,"value":425,"nodeType":82},{},[],{"data":11667,"content":11668,"nodeType":87},{},[11669],{"data":11670,"marks":11671,"value":432,"nodeType":82},{},[],{"metadata":11673,"sys":11676,"fields":11681},{"tags":11674,"concepts":11675},[],[],{"space":11677,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11679,"publishedVersion":62,"revision":44,"locale":29},{"sys":11678},{"type":12,"linkType":13,"id":14},{"sys":11680},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11682},{"url":448,"details":11683,"fileName":454,"contentType":455},{"size":450,"image":11684},{"width":452,"height":453},{"sys":11686,"fields":11689},{"id":11687,"createdAt":11688},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":11690,"slug":11691,"articleIntro":11690,"category":11692},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[11693],{"metadata":11694,"sys":11697,"fields":11704},{"tags":11695,"concepts":11696},[],[],{"space":11698,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11700,"publishedVersion":404,"revision":62,"contentType":11702,"locale":29},{"sys":11699},{"type":12,"linkType":13,"id":14},{"sys":11701},{"id":21,"type":12,"linkType":22},{"sys":11703},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11705,"metaTitle":414,"metaDescription":415,"mainTitle":11706,"subtitle":433,"heroImage":11721,"ctaButton":456,"ctaLink":457},[413],{"data":11707,"content":11708,"nodeType":74},{},[11709,11715],{"data":11710,"content":11711,"nodeType":78},{},[11712],{"data":11713,"marks":11714,"value":425,"nodeType":82},{},[],{"data":11716,"content":11717,"nodeType":87},{},[11718],{"data":11719,"marks":11720,"value":432,"nodeType":82},{},[],{"metadata":11722,"sys":11725,"fields":11730},{"tags":11723,"concepts":11724},[],[],{"space":11726,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11728,"publishedVersion":62,"revision":44,"locale":29},{"sys":11727},{"type":12,"linkType":13,"id":14},{"sys":11729},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11731},{"url":448,"details":11732,"fileName":454,"contentType":455},{"size":450,"image":11733},{"width":452,"height":453},{"sys":11735,"fields":11738},{"id":11736,"createdAt":11737},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":11739,"slug":11740,"articleIntro":11739,"category":11741},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[11742],{"metadata":11743,"sys":11746,"fields":11753},{"tags":11744,"concepts":11745},[],[],{"space":11747,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11749,"publishedVersion":404,"revision":62,"contentType":11751,"locale":29},{"sys":11748},{"type":12,"linkType":13,"id":14},{"sys":11750},{"id":21,"type":12,"linkType":22},{"sys":11752},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11754,"metaTitle":414,"metaDescription":415,"mainTitle":11755,"subtitle":433,"heroImage":11770,"ctaButton":456,"ctaLink":457},[413],{"data":11756,"content":11757,"nodeType":74},{},[11758,11764],{"data":11759,"content":11760,"nodeType":78},{},[11761],{"data":11762,"marks":11763,"value":425,"nodeType":82},{},[],{"data":11765,"content":11766,"nodeType":87},{},[11767],{"data":11768,"marks":11769,"value":432,"nodeType":82},{},[],{"metadata":11771,"sys":11774,"fields":11779},{"tags":11772,"concepts":11773},[],[],{"space":11775,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11777,"publishedVersion":62,"revision":44,"locale":29},{"sys":11776},{"type":12,"linkType":13,"id":14},{"sys":11778},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11780},{"url":448,"details":11781,"fileName":454,"contentType":455},{"size":450,"image":11782},{"width":452,"height":453},{"sys":11784,"fields":11787},{"id":11785,"createdAt":11786},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":11788,"slug":11789,"articleIntro":-1,"category":11790},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[11791],{"metadata":11792,"sys":11795,"fields":11802},{"tags":11793,"concepts":11794},[],[],{"space":11796,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11798,"publishedVersion":404,"revision":62,"contentType":11800,"locale":29},{"sys":11797},{"type":12,"linkType":13,"id":14},{"sys":11799},{"id":21,"type":12,"linkType":22},{"sys":11801},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11803,"metaTitle":414,"metaDescription":415,"mainTitle":11804,"subtitle":433,"heroImage":11819,"ctaButton":456,"ctaLink":457},[413],{"data":11805,"content":11806,"nodeType":74},{},[11807,11813],{"data":11808,"content":11809,"nodeType":78},{},[11810],{"data":11811,"marks":11812,"value":425,"nodeType":82},{},[],{"data":11814,"content":11815,"nodeType":87},{},[11816],{"data":11817,"marks":11818,"value":432,"nodeType":82},{},[],{"metadata":11820,"sys":11823,"fields":11828},{"tags":11821,"concepts":11822},[],[],{"space":11824,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11826,"publishedVersion":62,"revision":44,"locale":29},{"sys":11825},{"type":12,"linkType":13,"id":14},{"sys":11827},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11829},{"url":448,"details":11830,"fileName":454,"contentType":455},{"size":450,"image":11831},{"width":452,"height":453},{"sys":11833,"fields":11836},{"id":11834,"createdAt":11835},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":11837,"slug":11838,"articleIntro":11837,"category":11839},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[11840],{"metadata":11841,"sys":11844,"fields":11851},{"tags":11842,"concepts":11843},[],[],{"space":11845,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11847,"publishedVersion":404,"revision":62,"contentType":11849,"locale":29},{"sys":11846},{"type":12,"linkType":13,"id":14},{"sys":11848},{"id":21,"type":12,"linkType":22},{"sys":11850},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11852,"metaTitle":414,"metaDescription":415,"mainTitle":11853,"subtitle":433,"heroImage":11868,"ctaButton":456,"ctaLink":457},[413],{"data":11854,"content":11855,"nodeType":74},{},[11856,11862],{"data":11857,"content":11858,"nodeType":78},{},[11859],{"data":11860,"marks":11861,"value":425,"nodeType":82},{},[],{"data":11863,"content":11864,"nodeType":87},{},[11865],{"data":11866,"marks":11867,"value":432,"nodeType":82},{},[],{"metadata":11869,"sys":11872,"fields":11877},{"tags":11870,"concepts":11871},[],[],{"space":11873,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11875,"publishedVersion":62,"revision":44,"locale":29},{"sys":11874},{"type":12,"linkType":13,"id":14},{"sys":11876},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11878},{"url":448,"details":11879,"fileName":454,"contentType":455},{"size":450,"image":11880},{"width":452,"height":453},{"sys":11882,"fields":11885},{"id":11883,"createdAt":11884},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":11886,"slug":11887,"articleIntro":11886,"category":11888},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[11889],{"metadata":11890,"sys":11893,"fields":11900},{"tags":11891,"concepts":11892},[],[],{"space":11894,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11896,"publishedVersion":404,"revision":62,"contentType":11898,"locale":29},{"sys":11895},{"type":12,"linkType":13,"id":14},{"sys":11897},{"id":21,"type":12,"linkType":22},{"sys":11899},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11901,"metaTitle":414,"metaDescription":415,"mainTitle":11902,"subtitle":433,"heroImage":11917,"ctaButton":456,"ctaLink":457},[413],{"data":11903,"content":11904,"nodeType":74},{},[11905,11911],{"data":11906,"content":11907,"nodeType":78},{},[11908],{"data":11909,"marks":11910,"value":425,"nodeType":82},{},[],{"data":11912,"content":11913,"nodeType":87},{},[11914],{"data":11915,"marks":11916,"value":432,"nodeType":82},{},[],{"metadata":11918,"sys":11921,"fields":11926},{"tags":11919,"concepts":11920},[],[],{"space":11922,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11924,"publishedVersion":62,"revision":44,"locale":29},{"sys":11923},{"type":12,"linkType":13,"id":14},{"sys":11925},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11927},{"url":448,"details":11928,"fileName":454,"contentType":455},{"size":450,"image":11929},{"width":452,"height":453},{"sys":11931,"fields":11934},{"id":11932,"createdAt":11933},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":11935,"slug":11936,"articleIntro":11935,"category":11937},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[11938],{"metadata":11939,"sys":11942,"fields":11949},{"tags":11940,"concepts":11941},[],[],{"space":11943,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11945,"publishedVersion":404,"revision":62,"contentType":11947,"locale":29},{"sys":11944},{"type":12,"linkType":13,"id":14},{"sys":11946},{"id":21,"type":12,"linkType":22},{"sys":11948},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11950,"metaTitle":414,"metaDescription":415,"mainTitle":11951,"subtitle":433,"heroImage":11966,"ctaButton":456,"ctaLink":457},[413],{"data":11952,"content":11953,"nodeType":74},{},[11954,11960],{"data":11955,"content":11956,"nodeType":78},{},[11957],{"data":11958,"marks":11959,"value":425,"nodeType":82},{},[],{"data":11961,"content":11962,"nodeType":87},{},[11963],{"data":11964,"marks":11965,"value":432,"nodeType":82},{},[],{"metadata":11967,"sys":11970,"fields":11975},{"tags":11968,"concepts":11969},[],[],{"space":11971,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":11973,"publishedVersion":62,"revision":44,"locale":29},{"sys":11972},{"type":12,"linkType":13,"id":14},{"sys":11974},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":11976},{"url":448,"details":11977,"fileName":454,"contentType":455},{"size":450,"image":11978},{"width":452,"height":453},{"sys":11980,"fields":11983},{"id":11981,"createdAt":11982},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":11984,"slug":11985,"articleIntro":-1,"category":11986},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[11987],{"metadata":11988,"sys":11991,"fields":11998},{"tags":11989,"concepts":11990},[],[],{"space":11992,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":11994,"publishedVersion":404,"revision":62,"contentType":11996,"locale":29},{"sys":11993},{"type":12,"linkType":13,"id":14},{"sys":11995},{"id":21,"type":12,"linkType":22},{"sys":11997},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":11999,"metaTitle":414,"metaDescription":415,"mainTitle":12000,"subtitle":433,"heroImage":12015,"ctaButton":456,"ctaLink":457},[413],{"data":12001,"content":12002,"nodeType":74},{},[12003,12009],{"data":12004,"content":12005,"nodeType":78},{},[12006],{"data":12007,"marks":12008,"value":425,"nodeType":82},{},[],{"data":12010,"content":12011,"nodeType":87},{},[12012],{"data":12013,"marks":12014,"value":432,"nodeType":82},{},[],{"metadata":12016,"sys":12019,"fields":12024},{"tags":12017,"concepts":12018},[],[],{"space":12020,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12022,"publishedVersion":62,"revision":44,"locale":29},{"sys":12021},{"type":12,"linkType":13,"id":14},{"sys":12023},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12025},{"url":448,"details":12026,"fileName":454,"contentType":455},{"size":450,"image":12027},{"width":452,"height":453},{"sys":12029,"fields":12032},{"id":12030,"createdAt":12031},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":12033,"slug":12034,"articleIntro":12033,"category":12035},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[12036],{"metadata":12037,"sys":12040,"fields":12047},{"tags":12038,"concepts":12039},[],[],{"space":12041,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12043,"publishedVersion":404,"revision":62,"contentType":12045,"locale":29},{"sys":12042},{"type":12,"linkType":13,"id":14},{"sys":12044},{"id":21,"type":12,"linkType":22},{"sys":12046},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12048,"metaTitle":414,"metaDescription":415,"mainTitle":12049,"subtitle":433,"heroImage":12064,"ctaButton":456,"ctaLink":457},[413],{"data":12050,"content":12051,"nodeType":74},{},[12052,12058],{"data":12053,"content":12054,"nodeType":78},{},[12055],{"data":12056,"marks":12057,"value":425,"nodeType":82},{},[],{"data":12059,"content":12060,"nodeType":87},{},[12061],{"data":12062,"marks":12063,"value":432,"nodeType":82},{},[],{"metadata":12065,"sys":12068,"fields":12073},{"tags":12066,"concepts":12067},[],[],{"space":12069,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12071,"publishedVersion":62,"revision":44,"locale":29},{"sys":12070},{"type":12,"linkType":13,"id":14},{"sys":12072},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12074},{"url":448,"details":12075,"fileName":454,"contentType":455},{"size":450,"image":12076},{"width":452,"height":453},{"sys":12078,"fields":12081},{"id":12079,"createdAt":12080},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":12082,"slug":12083,"articleIntro":12082,"category":12084},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[12085],{"metadata":12086,"sys":12089,"fields":12096},{"tags":12087,"concepts":12088},[],[],{"space":12090,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12092,"publishedVersion":404,"revision":62,"contentType":12094,"locale":29},{"sys":12091},{"type":12,"linkType":13,"id":14},{"sys":12093},{"id":21,"type":12,"linkType":22},{"sys":12095},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12097,"metaTitle":414,"metaDescription":415,"mainTitle":12098,"subtitle":433,"heroImage":12113,"ctaButton":456,"ctaLink":457},[413],{"data":12099,"content":12100,"nodeType":74},{},[12101,12107],{"data":12102,"content":12103,"nodeType":78},{},[12104],{"data":12105,"marks":12106,"value":425,"nodeType":82},{},[],{"data":12108,"content":12109,"nodeType":87},{},[12110],{"data":12111,"marks":12112,"value":432,"nodeType":82},{},[],{"metadata":12114,"sys":12117,"fields":12122},{"tags":12115,"concepts":12116},[],[],{"space":12118,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12120,"publishedVersion":62,"revision":44,"locale":29},{"sys":12119},{"type":12,"linkType":13,"id":14},{"sys":12121},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12123},{"url":448,"details":12124,"fileName":454,"contentType":455},{"size":450,"image":12125},{"width":452,"height":453},{"sys":12127,"fields":12130},{"id":12128,"createdAt":12129},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":12131,"slug":12132,"articleIntro":12131,"category":12133},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[12134],{"metadata":12135,"sys":12138,"fields":12145},{"tags":12136,"concepts":12137},[],[],{"space":12139,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12141,"publishedVersion":404,"revision":62,"contentType":12143,"locale":29},{"sys":12140},{"type":12,"linkType":13,"id":14},{"sys":12142},{"id":21,"type":12,"linkType":22},{"sys":12144},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12146,"metaTitle":414,"metaDescription":415,"mainTitle":12147,"subtitle":433,"heroImage":12162,"ctaButton":456,"ctaLink":457},[413],{"data":12148,"content":12149,"nodeType":74},{},[12150,12156],{"data":12151,"content":12152,"nodeType":78},{},[12153],{"data":12154,"marks":12155,"value":425,"nodeType":82},{},[],{"data":12157,"content":12158,"nodeType":87},{},[12159],{"data":12160,"marks":12161,"value":432,"nodeType":82},{},[],{"metadata":12163,"sys":12166,"fields":12171},{"tags":12164,"concepts":12165},[],[],{"space":12167,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12169,"publishedVersion":62,"revision":44,"locale":29},{"sys":12168},{"type":12,"linkType":13,"id":14},{"sys":12170},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12172},{"url":448,"details":12173,"fileName":454,"contentType":455},{"size":450,"image":12174},{"width":452,"height":453},{"sys":12176,"fields":12179},{"id":12177,"createdAt":12178},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":12180,"slug":12181,"articleIntro":-1,"category":12182},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[12183],{"metadata":12184,"sys":12187,"fields":12194},{"tags":12185,"concepts":12186},[],[],{"space":12188,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12190,"publishedVersion":404,"revision":62,"contentType":12192,"locale":29},{"sys":12189},{"type":12,"linkType":13,"id":14},{"sys":12191},{"id":21,"type":12,"linkType":22},{"sys":12193},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12195,"metaTitle":414,"metaDescription":415,"mainTitle":12196,"subtitle":433,"heroImage":12211,"ctaButton":456,"ctaLink":457},[413],{"data":12197,"content":12198,"nodeType":74},{},[12199,12205],{"data":12200,"content":12201,"nodeType":78},{},[12202],{"data":12203,"marks":12204,"value":425,"nodeType":82},{},[],{"data":12206,"content":12207,"nodeType":87},{},[12208],{"data":12209,"marks":12210,"value":432,"nodeType":82},{},[],{"metadata":12212,"sys":12215,"fields":12220},{"tags":12213,"concepts":12214},[],[],{"space":12216,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12218,"publishedVersion":62,"revision":44,"locale":29},{"sys":12217},{"type":12,"linkType":13,"id":14},{"sys":12219},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12221},{"url":448,"details":12222,"fileName":454,"contentType":455},{"size":450,"image":12223},{"width":452,"height":453},{"sys":12225,"fields":12228},{"id":12226,"createdAt":12227},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":12229,"slug":12230,"articleIntro":-1,"category":12231},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[12232],{"metadata":12233,"sys":12236,"fields":12243},{"tags":12234,"concepts":12235},[],[],{"space":12237,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12239,"publishedVersion":404,"revision":62,"contentType":12241,"locale":29},{"sys":12238},{"type":12,"linkType":13,"id":14},{"sys":12240},{"id":21,"type":12,"linkType":22},{"sys":12242},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12244,"metaTitle":414,"metaDescription":415,"mainTitle":12245,"subtitle":433,"heroImage":12260,"ctaButton":456,"ctaLink":457},[413],{"data":12246,"content":12247,"nodeType":74},{},[12248,12254],{"data":12249,"content":12250,"nodeType":78},{},[12251],{"data":12252,"marks":12253,"value":425,"nodeType":82},{},[],{"data":12255,"content":12256,"nodeType":87},{},[12257],{"data":12258,"marks":12259,"value":432,"nodeType":82},{},[],{"metadata":12261,"sys":12264,"fields":12269},{"tags":12262,"concepts":12263},[],[],{"space":12265,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12267,"publishedVersion":62,"revision":44,"locale":29},{"sys":12266},{"type":12,"linkType":13,"id":14},{"sys":12268},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12270},{"url":448,"details":12271,"fileName":454,"contentType":455},{"size":450,"image":12272},{"width":452,"height":453},{"sys":12274,"fields":12277},{"id":12275,"createdAt":12276},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":12278,"slug":12279,"articleIntro":12280,"category":12281},"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.",[12282],{"metadata":12283,"sys":12286,"fields":12293},{"tags":12284,"concepts":12285},[],[],{"space":12287,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12289,"publishedVersion":404,"revision":62,"contentType":12291,"locale":29},{"sys":12288},{"type":12,"linkType":13,"id":14},{"sys":12290},{"id":21,"type":12,"linkType":22},{"sys":12292},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12294,"metaTitle":414,"metaDescription":415,"mainTitle":12295,"subtitle":433,"heroImage":12310,"ctaButton":456,"ctaLink":457},[413],{"data":12296,"content":12297,"nodeType":74},{},[12298,12304],{"data":12299,"content":12300,"nodeType":78},{},[12301],{"data":12302,"marks":12303,"value":425,"nodeType":82},{},[],{"data":12305,"content":12306,"nodeType":87},{},[12307],{"data":12308,"marks":12309,"value":432,"nodeType":82},{},[],{"metadata":12311,"sys":12314,"fields":12319},{"tags":12312,"concepts":12313},[],[],{"space":12315,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12317,"publishedVersion":62,"revision":44,"locale":29},{"sys":12316},{"type":12,"linkType":13,"id":14},{"sys":12318},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12320},{"url":448,"details":12321,"fileName":454,"contentType":455},{"size":450,"image":12322},{"width":452,"height":453},{"sys":12324,"fields":12327},{"id":12325,"createdAt":12326},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":12328,"slug":12329,"articleIntro":-1,"category":12330},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[12331],{"metadata":12332,"sys":12335,"fields":12342},{"tags":12333,"concepts":12334},[],[],{"space":12336,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12338,"publishedVersion":404,"revision":62,"contentType":12340,"locale":29},{"sys":12337},{"type":12,"linkType":13,"id":14},{"sys":12339},{"id":21,"type":12,"linkType":22},{"sys":12341},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12343,"metaTitle":414,"metaDescription":415,"mainTitle":12344,"subtitle":433,"heroImage":12359,"ctaButton":456,"ctaLink":457},[413],{"data":12345,"content":12346,"nodeType":74},{},[12347,12353],{"data":12348,"content":12349,"nodeType":78},{},[12350],{"data":12351,"marks":12352,"value":425,"nodeType":82},{},[],{"data":12354,"content":12355,"nodeType":87},{},[12356],{"data":12357,"marks":12358,"value":432,"nodeType":82},{},[],{"metadata":12360,"sys":12363,"fields":12368},{"tags":12361,"concepts":12362},[],[],{"space":12364,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12366,"publishedVersion":62,"revision":44,"locale":29},{"sys":12365},{"type":12,"linkType":13,"id":14},{"sys":12367},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12369},{"url":448,"details":12370,"fileName":454,"contentType":455},{"size":450,"image":12371},{"width":452,"height":453},{"sys":12373,"fields":12376},{"id":12374,"createdAt":12375},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":12377,"slug":12378,"articleIntro":-1,"category":12379},"Compte 512 - Banques","compte-512-banques",[12380],{"metadata":12381,"sys":12384,"fields":12391},{"tags":12382,"concepts":12383},[],[],{"space":12385,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12387,"publishedVersion":404,"revision":62,"contentType":12389,"locale":29},{"sys":12386},{"type":12,"linkType":13,"id":14},{"sys":12388},{"id":21,"type":12,"linkType":22},{"sys":12390},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12392,"metaTitle":414,"metaDescription":415,"mainTitle":12393,"subtitle":433,"heroImage":12408,"ctaButton":456,"ctaLink":457},[413],{"data":12394,"content":12395,"nodeType":74},{},[12396,12402],{"data":12397,"content":12398,"nodeType":78},{},[12399],{"data":12400,"marks":12401,"value":425,"nodeType":82},{},[],{"data":12403,"content":12404,"nodeType":87},{},[12405],{"data":12406,"marks":12407,"value":432,"nodeType":82},{},[],{"metadata":12409,"sys":12412,"fields":12417},{"tags":12410,"concepts":12411},[],[],{"space":12413,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12415,"publishedVersion":62,"revision":44,"locale":29},{"sys":12414},{"type":12,"linkType":13,"id":14},{"sys":12416},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12418},{"url":448,"details":12419,"fileName":454,"contentType":455},{"size":450,"image":12420},{"width":452,"height":453},{"sys":12422,"fields":12425},{"id":12423,"createdAt":12424},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":12426,"slug":12427,"articleIntro":12426,"category":12428},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[12429],{"metadata":12430,"sys":12433,"fields":12440},{"tags":12431,"concepts":12432},[],[],{"space":12434,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12436,"publishedVersion":404,"revision":62,"contentType":12438,"locale":29},{"sys":12435},{"type":12,"linkType":13,"id":14},{"sys":12437},{"id":21,"type":12,"linkType":22},{"sys":12439},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12441,"metaTitle":414,"metaDescription":415,"mainTitle":12442,"subtitle":433,"heroImage":12457,"ctaButton":456,"ctaLink":457},[413],{"data":12443,"content":12444,"nodeType":74},{},[12445,12451],{"data":12446,"content":12447,"nodeType":78},{},[12448],{"data":12449,"marks":12450,"value":425,"nodeType":82},{},[],{"data":12452,"content":12453,"nodeType":87},{},[12454],{"data":12455,"marks":12456,"value":432,"nodeType":82},{},[],{"metadata":12458,"sys":12461,"fields":12466},{"tags":12459,"concepts":12460},[],[],{"space":12462,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12464,"publishedVersion":62,"revision":44,"locale":29},{"sys":12463},{"type":12,"linkType":13,"id":14},{"sys":12465},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12467},{"url":448,"details":12468,"fileName":454,"contentType":455},{"size":450,"image":12469},{"width":452,"height":453},{"sys":12471,"fields":12474},{"id":12472,"createdAt":12473},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":12475,"slug":12476,"articleIntro":-1,"category":12477},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[12478],{"metadata":12479,"sys":12482,"fields":12489},{"tags":12480,"concepts":12481},[],[],{"space":12483,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12485,"publishedVersion":404,"revision":62,"contentType":12487,"locale":29},{"sys":12484},{"type":12,"linkType":13,"id":14},{"sys":12486},{"id":21,"type":12,"linkType":22},{"sys":12488},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12490,"metaTitle":414,"metaDescription":415,"mainTitle":12491,"subtitle":433,"heroImage":12506,"ctaButton":456,"ctaLink":457},[413],{"data":12492,"content":12493,"nodeType":74},{},[12494,12500],{"data":12495,"content":12496,"nodeType":78},{},[12497],{"data":12498,"marks":12499,"value":425,"nodeType":82},{},[],{"data":12501,"content":12502,"nodeType":87},{},[12503],{"data":12504,"marks":12505,"value":432,"nodeType":82},{},[],{"metadata":12507,"sys":12510,"fields":12515},{"tags":12508,"concepts":12509},[],[],{"space":12511,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12513,"publishedVersion":62,"revision":44,"locale":29},{"sys":12512},{"type":12,"linkType":13,"id":14},{"sys":12514},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12516},{"url":448,"details":12517,"fileName":454,"contentType":455},{"size":450,"image":12518},{"width":452,"height":453},{"sys":12520,"fields":12523},{"id":12521,"createdAt":12522},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":12524,"slug":12525,"articleIntro":12524,"category":12526},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[12527],{"metadata":12528,"sys":12531,"fields":12538},{"tags":12529,"concepts":12530},[],[],{"space":12532,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12534,"publishedVersion":404,"revision":62,"contentType":12536,"locale":29},{"sys":12533},{"type":12,"linkType":13,"id":14},{"sys":12535},{"id":21,"type":12,"linkType":22},{"sys":12537},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12539,"metaTitle":414,"metaDescription":415,"mainTitle":12540,"subtitle":433,"heroImage":12555,"ctaButton":456,"ctaLink":457},[413],{"data":12541,"content":12542,"nodeType":74},{},[12543,12549],{"data":12544,"content":12545,"nodeType":78},{},[12546],{"data":12547,"marks":12548,"value":425,"nodeType":82},{},[],{"data":12550,"content":12551,"nodeType":87},{},[12552],{"data":12553,"marks":12554,"value":432,"nodeType":82},{},[],{"metadata":12556,"sys":12559,"fields":12564},{"tags":12557,"concepts":12558},[],[],{"space":12560,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12562,"publishedVersion":62,"revision":44,"locale":29},{"sys":12561},{"type":12,"linkType":13,"id":14},{"sys":12563},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12565},{"url":448,"details":12566,"fileName":454,"contentType":455},{"size":450,"image":12567},{"width":452,"height":453},{"sys":12569,"fields":12572},{"id":12570,"createdAt":12571},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":12573,"slug":12574,"articleIntro":-1,"category":12575},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[12576],{"metadata":12577,"sys":12580,"fields":12587},{"tags":12578,"concepts":12579},[],[],{"space":12581,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12583,"publishedVersion":404,"revision":62,"contentType":12585,"locale":29},{"sys":12582},{"type":12,"linkType":13,"id":14},{"sys":12584},{"id":21,"type":12,"linkType":22},{"sys":12586},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12588,"metaTitle":414,"metaDescription":415,"mainTitle":12589,"subtitle":433,"heroImage":12604,"ctaButton":456,"ctaLink":457},[413],{"data":12590,"content":12591,"nodeType":74},{},[12592,12598],{"data":12593,"content":12594,"nodeType":78},{},[12595],{"data":12596,"marks":12597,"value":425,"nodeType":82},{},[],{"data":12599,"content":12600,"nodeType":87},{},[12601],{"data":12602,"marks":12603,"value":432,"nodeType":82},{},[],{"metadata":12605,"sys":12608,"fields":12613},{"tags":12606,"concepts":12607},[],[],{"space":12609,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12611,"publishedVersion":62,"revision":44,"locale":29},{"sys":12610},{"type":12,"linkType":13,"id":14},{"sys":12612},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12614},{"url":448,"details":12615,"fileName":454,"contentType":455},{"size":450,"image":12616},{"width":452,"height":453},{"sys":12618,"fields":12621},{"id":12619,"createdAt":12620},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":12622,"slug":12623,"articleIntro":-1,"category":12624},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[12625],{"metadata":12626,"sys":12629,"fields":12636},{"tags":12627,"concepts":12628},[],[],{"space":12630,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12632,"publishedVersion":404,"revision":62,"contentType":12634,"locale":29},{"sys":12631},{"type":12,"linkType":13,"id":14},{"sys":12633},{"id":21,"type":12,"linkType":22},{"sys":12635},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12637,"metaTitle":414,"metaDescription":415,"mainTitle":12638,"subtitle":433,"heroImage":12653,"ctaButton":456,"ctaLink":457},[413],{"data":12639,"content":12640,"nodeType":74},{},[12641,12647],{"data":12642,"content":12643,"nodeType":78},{},[12644],{"data":12645,"marks":12646,"value":425,"nodeType":82},{},[],{"data":12648,"content":12649,"nodeType":87},{},[12650],{"data":12651,"marks":12652,"value":432,"nodeType":82},{},[],{"metadata":12654,"sys":12657,"fields":12662},{"tags":12655,"concepts":12656},[],[],{"space":12658,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12660,"publishedVersion":62,"revision":44,"locale":29},{"sys":12659},{"type":12,"linkType":13,"id":14},{"sys":12661},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12663},{"url":448,"details":12664,"fileName":454,"contentType":455},{"size":450,"image":12665},{"width":452,"height":453},{"sys":12667,"fields":12670},{"id":12668,"createdAt":12669},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":12671,"slug":12672,"articleIntro":12671,"category":12673},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[12674],{"metadata":12675,"sys":12678,"fields":12685},{"tags":12676,"concepts":12677},[],[],{"space":12679,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12681,"publishedVersion":404,"revision":62,"contentType":12683,"locale":29},{"sys":12680},{"type":12,"linkType":13,"id":14},{"sys":12682},{"id":21,"type":12,"linkType":22},{"sys":12684},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12686,"metaTitle":414,"metaDescription":415,"mainTitle":12687,"subtitle":433,"heroImage":12702,"ctaButton":456,"ctaLink":457},[413],{"data":12688,"content":12689,"nodeType":74},{},[12690,12696],{"data":12691,"content":12692,"nodeType":78},{},[12693],{"data":12694,"marks":12695,"value":425,"nodeType":82},{},[],{"data":12697,"content":12698,"nodeType":87},{},[12699],{"data":12700,"marks":12701,"value":432,"nodeType":82},{},[],{"metadata":12703,"sys":12706,"fields":12711},{"tags":12704,"concepts":12705},[],[],{"space":12707,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12709,"publishedVersion":62,"revision":44,"locale":29},{"sys":12708},{"type":12,"linkType":13,"id":14},{"sys":12710},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12712},{"url":448,"details":12713,"fileName":454,"contentType":455},{"size":450,"image":12714},{"width":452,"height":453},{"sys":12716,"fields":12719},{"id":12717,"createdAt":12718},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":12720,"slug":12721,"articleIntro":12720,"category":12722},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[12723],{"metadata":12724,"sys":12727,"fields":12734},{"tags":12725,"concepts":12726},[],[],{"space":12728,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12730,"publishedVersion":404,"revision":62,"contentType":12732,"locale":29},{"sys":12729},{"type":12,"linkType":13,"id":14},{"sys":12731},{"id":21,"type":12,"linkType":22},{"sys":12733},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12735,"metaTitle":414,"metaDescription":415,"mainTitle":12736,"subtitle":433,"heroImage":12751,"ctaButton":456,"ctaLink":457},[413],{"data":12737,"content":12738,"nodeType":74},{},[12739,12745],{"data":12740,"content":12741,"nodeType":78},{},[12742],{"data":12743,"marks":12744,"value":425,"nodeType":82},{},[],{"data":12746,"content":12747,"nodeType":87},{},[12748],{"data":12749,"marks":12750,"value":432,"nodeType":82},{},[],{"metadata":12752,"sys":12755,"fields":12760},{"tags":12753,"concepts":12754},[],[],{"space":12756,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12758,"publishedVersion":62,"revision":44,"locale":29},{"sys":12757},{"type":12,"linkType":13,"id":14},{"sys":12759},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12761},{"url":448,"details":12762,"fileName":454,"contentType":455},{"size":450,"image":12763},{"width":452,"height":453},{"sys":12765,"fields":12768},{"id":12766,"createdAt":12767},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":12769,"slug":12770,"articleIntro":-1,"category":12771},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[12772],{"metadata":12773,"sys":12776,"fields":12783},{"tags":12774,"concepts":12775},[],[],{"space":12777,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12779,"publishedVersion":404,"revision":62,"contentType":12781,"locale":29},{"sys":12778},{"type":12,"linkType":13,"id":14},{"sys":12780},{"id":21,"type":12,"linkType":22},{"sys":12782},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12784,"metaTitle":414,"metaDescription":415,"mainTitle":12785,"subtitle":433,"heroImage":12800,"ctaButton":456,"ctaLink":457},[413],{"data":12786,"content":12787,"nodeType":74},{},[12788,12794],{"data":12789,"content":12790,"nodeType":78},{},[12791],{"data":12792,"marks":12793,"value":425,"nodeType":82},{},[],{"data":12795,"content":12796,"nodeType":87},{},[12797],{"data":12798,"marks":12799,"value":432,"nodeType":82},{},[],{"metadata":12801,"sys":12804,"fields":12809},{"tags":12802,"concepts":12803},[],[],{"space":12805,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12807,"publishedVersion":62,"revision":44,"locale":29},{"sys":12806},{"type":12,"linkType":13,"id":14},{"sys":12808},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12810},{"url":448,"details":12811,"fileName":454,"contentType":455},{"size":450,"image":12812},{"width":452,"height":453},{"sys":12814,"fields":12817},{"id":12815,"createdAt":12816},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":12818,"slug":12819,"articleIntro":-1,"category":12820},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[12821],{"metadata":12822,"sys":12825,"fields":12832},{"tags":12823,"concepts":12824},[],[],{"space":12826,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12828,"publishedVersion":404,"revision":62,"contentType":12830,"locale":29},{"sys":12827},{"type":12,"linkType":13,"id":14},{"sys":12829},{"id":21,"type":12,"linkType":22},{"sys":12831},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12833,"metaTitle":414,"metaDescription":415,"mainTitle":12834,"subtitle":433,"heroImage":12849,"ctaButton":456,"ctaLink":457},[413],{"data":12835,"content":12836,"nodeType":74},{},[12837,12843],{"data":12838,"content":12839,"nodeType":78},{},[12840],{"data":12841,"marks":12842,"value":425,"nodeType":82},{},[],{"data":12844,"content":12845,"nodeType":87},{},[12846],{"data":12847,"marks":12848,"value":432,"nodeType":82},{},[],{"metadata":12850,"sys":12853,"fields":12858},{"tags":12851,"concepts":12852},[],[],{"space":12854,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12856,"publishedVersion":62,"revision":44,"locale":29},{"sys":12855},{"type":12,"linkType":13,"id":14},{"sys":12857},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12859},{"url":448,"details":12860,"fileName":454,"contentType":455},{"size":450,"image":12861},{"width":452,"height":453},{"sys":12863,"fields":12866},{"id":12864,"createdAt":12865},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":12867,"slug":12868,"articleIntro":12867,"category":12869},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[12870],{"metadata":12871,"sys":12874,"fields":12881},{"tags":12872,"concepts":12873},[],[],{"space":12875,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12877,"publishedVersion":404,"revision":62,"contentType":12879,"locale":29},{"sys":12876},{"type":12,"linkType":13,"id":14},{"sys":12878},{"id":21,"type":12,"linkType":22},{"sys":12880},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12882,"metaTitle":414,"metaDescription":415,"mainTitle":12883,"subtitle":433,"heroImage":12898,"ctaButton":456,"ctaLink":457},[413],{"data":12884,"content":12885,"nodeType":74},{},[12886,12892],{"data":12887,"content":12888,"nodeType":78},{},[12889],{"data":12890,"marks":12891,"value":425,"nodeType":82},{},[],{"data":12893,"content":12894,"nodeType":87},{},[12895],{"data":12896,"marks":12897,"value":432,"nodeType":82},{},[],{"metadata":12899,"sys":12902,"fields":12907},{"tags":12900,"concepts":12901},[],[],{"space":12903,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12905,"publishedVersion":62,"revision":44,"locale":29},{"sys":12904},{"type":12,"linkType":13,"id":14},{"sys":12906},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12908},{"url":448,"details":12909,"fileName":454,"contentType":455},{"size":450,"image":12910},{"width":452,"height":453},{"sys":12912,"fields":12915},{"id":12913,"createdAt":12914},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":12916,"slug":12917,"articleIntro":12916,"category":12918},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[12919],{"metadata":12920,"sys":12923,"fields":12930},{"tags":12921,"concepts":12922},[],[],{"space":12924,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12926,"publishedVersion":404,"revision":62,"contentType":12928,"locale":29},{"sys":12925},{"type":12,"linkType":13,"id":14},{"sys":12927},{"id":21,"type":12,"linkType":22},{"sys":12929},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12931,"metaTitle":414,"metaDescription":415,"mainTitle":12932,"subtitle":433,"heroImage":12947,"ctaButton":456,"ctaLink":457},[413],{"data":12933,"content":12934,"nodeType":74},{},[12935,12941],{"data":12936,"content":12937,"nodeType":78},{},[12938],{"data":12939,"marks":12940,"value":425,"nodeType":82},{},[],{"data":12942,"content":12943,"nodeType":87},{},[12944],{"data":12945,"marks":12946,"value":432,"nodeType":82},{},[],{"metadata":12948,"sys":12951,"fields":12956},{"tags":12949,"concepts":12950},[],[],{"space":12952,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":12954,"publishedVersion":62,"revision":44,"locale":29},{"sys":12953},{"type":12,"linkType":13,"id":14},{"sys":12955},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":12957},{"url":448,"details":12958,"fileName":454,"contentType":455},{"size":450,"image":12959},{"width":452,"height":453},{"sys":12961,"fields":12964},{"id":12962,"createdAt":12963},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":12965,"slug":12966,"articleIntro":12965,"category":12967},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[12968],{"metadata":12969,"sys":12972,"fields":12979},{"tags":12970,"concepts":12971},[],[],{"space":12973,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":12975,"publishedVersion":404,"revision":62,"contentType":12977,"locale":29},{"sys":12974},{"type":12,"linkType":13,"id":14},{"sys":12976},{"id":21,"type":12,"linkType":22},{"sys":12978},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":12980,"metaTitle":414,"metaDescription":415,"mainTitle":12981,"subtitle":433,"heroImage":12996,"ctaButton":456,"ctaLink":457},[413],{"data":12982,"content":12983,"nodeType":74},{},[12984,12990],{"data":12985,"content":12986,"nodeType":78},{},[12987],{"data":12988,"marks":12989,"value":425,"nodeType":82},{},[],{"data":12991,"content":12992,"nodeType":87},{},[12993],{"data":12994,"marks":12995,"value":432,"nodeType":82},{},[],{"metadata":12997,"sys":13000,"fields":13005},{"tags":12998,"concepts":12999},[],[],{"space":13001,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13003,"publishedVersion":62,"revision":44,"locale":29},{"sys":13002},{"type":12,"linkType":13,"id":14},{"sys":13004},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13006},{"url":448,"details":13007,"fileName":454,"contentType":455},{"size":450,"image":13008},{"width":452,"height":453},{"sys":13010,"fields":13013},{"id":13011,"createdAt":13012},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":13014,"slug":13015,"articleIntro":13014,"category":13016},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[13017],{"metadata":13018,"sys":13021,"fields":13028},{"tags":13019,"concepts":13020},[],[],{"space":13022,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13024,"publishedVersion":404,"revision":62,"contentType":13026,"locale":29},{"sys":13023},{"type":12,"linkType":13,"id":14},{"sys":13025},{"id":21,"type":12,"linkType":22},{"sys":13027},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13029,"metaTitle":414,"metaDescription":415,"mainTitle":13030,"subtitle":433,"heroImage":13045,"ctaButton":456,"ctaLink":457},[413],{"data":13031,"content":13032,"nodeType":74},{},[13033,13039],{"data":13034,"content":13035,"nodeType":78},{},[13036],{"data":13037,"marks":13038,"value":425,"nodeType":82},{},[],{"data":13040,"content":13041,"nodeType":87},{},[13042],{"data":13043,"marks":13044,"value":432,"nodeType":82},{},[],{"metadata":13046,"sys":13049,"fields":13054},{"tags":13047,"concepts":13048},[],[],{"space":13050,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13052,"publishedVersion":62,"revision":44,"locale":29},{"sys":13051},{"type":12,"linkType":13,"id":14},{"sys":13053},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13055},{"url":448,"details":13056,"fileName":454,"contentType":455},{"size":450,"image":13057},{"width":452,"height":453},{"sys":13059,"fields":13062},{"id":13060,"createdAt":13061},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":13063,"slug":13064,"articleIntro":13063,"category":13065},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[13066],{"metadata":13067,"sys":13070,"fields":13077},{"tags":13068,"concepts":13069},[],[],{"space":13071,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13073,"publishedVersion":404,"revision":62,"contentType":13075,"locale":29},{"sys":13072},{"type":12,"linkType":13,"id":14},{"sys":13074},{"id":21,"type":12,"linkType":22},{"sys":13076},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13078,"metaTitle":414,"metaDescription":415,"mainTitle":13079,"subtitle":433,"heroImage":13094,"ctaButton":456,"ctaLink":457},[413],{"data":13080,"content":13081,"nodeType":74},{},[13082,13088],{"data":13083,"content":13084,"nodeType":78},{},[13085],{"data":13086,"marks":13087,"value":425,"nodeType":82},{},[],{"data":13089,"content":13090,"nodeType":87},{},[13091],{"data":13092,"marks":13093,"value":432,"nodeType":82},{},[],{"metadata":13095,"sys":13098,"fields":13103},{"tags":13096,"concepts":13097},[],[],{"space":13099,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13101,"publishedVersion":62,"revision":44,"locale":29},{"sys":13100},{"type":12,"linkType":13,"id":14},{"sys":13102},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13104},{"url":448,"details":13105,"fileName":454,"contentType":455},{"size":450,"image":13106},{"width":452,"height":453},{"sys":13108,"fields":13111},{"id":13109,"createdAt":13110},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":13112,"slug":13113,"articleIntro":13112,"category":13114},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[13115],{"metadata":13116,"sys":13119,"fields":13126},{"tags":13117,"concepts":13118},[],[],{"space":13120,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13122,"publishedVersion":404,"revision":62,"contentType":13124,"locale":29},{"sys":13121},{"type":12,"linkType":13,"id":14},{"sys":13123},{"id":21,"type":12,"linkType":22},{"sys":13125},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13127,"metaTitle":414,"metaDescription":415,"mainTitle":13128,"subtitle":433,"heroImage":13143,"ctaButton":456,"ctaLink":457},[413],{"data":13129,"content":13130,"nodeType":74},{},[13131,13137],{"data":13132,"content":13133,"nodeType":78},{},[13134],{"data":13135,"marks":13136,"value":425,"nodeType":82},{},[],{"data":13138,"content":13139,"nodeType":87},{},[13140],{"data":13141,"marks":13142,"value":432,"nodeType":82},{},[],{"metadata":13144,"sys":13147,"fields":13152},{"tags":13145,"concepts":13146},[],[],{"space":13148,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13150,"publishedVersion":62,"revision":44,"locale":29},{"sys":13149},{"type":12,"linkType":13,"id":14},{"sys":13151},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13153},{"url":448,"details":13154,"fileName":454,"contentType":455},{"size":450,"image":13155},{"width":452,"height":453},{"sys":13157,"fields":13160},{"id":13158,"createdAt":13159},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":13161,"slug":13162,"articleIntro":13161,"category":13163},"78174 - Créances","compte-78174-creances",[13164],{"metadata":13165,"sys":13168,"fields":13175},{"tags":13166,"concepts":13167},[],[],{"space":13169,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13171,"publishedVersion":404,"revision":62,"contentType":13173,"locale":29},{"sys":13170},{"type":12,"linkType":13,"id":14},{"sys":13172},{"id":21,"type":12,"linkType":22},{"sys":13174},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13176,"metaTitle":414,"metaDescription":415,"mainTitle":13177,"subtitle":433,"heroImage":13192,"ctaButton":456,"ctaLink":457},[413],{"data":13178,"content":13179,"nodeType":74},{},[13180,13186],{"data":13181,"content":13182,"nodeType":78},{},[13183],{"data":13184,"marks":13185,"value":425,"nodeType":82},{},[],{"data":13187,"content":13188,"nodeType":87},{},[13189],{"data":13190,"marks":13191,"value":432,"nodeType":82},{},[],{"metadata":13193,"sys":13196,"fields":13201},{"tags":13194,"concepts":13195},[],[],{"space":13197,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13199,"publishedVersion":62,"revision":44,"locale":29},{"sys":13198},{"type":12,"linkType":13,"id":14},{"sys":13200},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13202},{"url":448,"details":13203,"fileName":454,"contentType":455},{"size":450,"image":13204},{"width":452,"height":453},{"sys":13206,"fields":13209},{"id":13207,"createdAt":13208},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":13210,"slug":13211,"articleIntro":13210,"category":13212},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[13213],{"metadata":13214,"sys":13217,"fields":13224},{"tags":13215,"concepts":13216},[],[],{"space":13218,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13220,"publishedVersion":404,"revision":62,"contentType":13222,"locale":29},{"sys":13219},{"type":12,"linkType":13,"id":14},{"sys":13221},{"id":21,"type":12,"linkType":22},{"sys":13223},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13225,"metaTitle":414,"metaDescription":415,"mainTitle":13226,"subtitle":433,"heroImage":13241,"ctaButton":456,"ctaLink":457},[413],{"data":13227,"content":13228,"nodeType":74},{},[13229,13235],{"data":13230,"content":13231,"nodeType":78},{},[13232],{"data":13233,"marks":13234,"value":425,"nodeType":82},{},[],{"data":13236,"content":13237,"nodeType":87},{},[13238],{"data":13239,"marks":13240,"value":432,"nodeType":82},{},[],{"metadata":13242,"sys":13245,"fields":13250},{"tags":13243,"concepts":13244},[],[],{"space":13246,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13248,"publishedVersion":62,"revision":44,"locale":29},{"sys":13247},{"type":12,"linkType":13,"id":14},{"sys":13249},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13251},{"url":448,"details":13252,"fileName":454,"contentType":455},{"size":450,"image":13253},{"width":452,"height":453},{"sys":13255,"fields":13258},{"id":13256,"createdAt":13257},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":13259,"slug":13260,"articleIntro":13259,"category":13261},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[13262],{"metadata":13263,"sys":13266,"fields":13273},{"tags":13264,"concepts":13265},[],[],{"space":13267,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13269,"publishedVersion":404,"revision":62,"contentType":13271,"locale":29},{"sys":13268},{"type":12,"linkType":13,"id":14},{"sys":13270},{"id":21,"type":12,"linkType":22},{"sys":13272},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13274,"metaTitle":414,"metaDescription":415,"mainTitle":13275,"subtitle":433,"heroImage":13290,"ctaButton":456,"ctaLink":457},[413],{"data":13276,"content":13277,"nodeType":74},{},[13278,13284],{"data":13279,"content":13280,"nodeType":78},{},[13281],{"data":13282,"marks":13283,"value":425,"nodeType":82},{},[],{"data":13285,"content":13286,"nodeType":87},{},[13287],{"data":13288,"marks":13289,"value":432,"nodeType":82},{},[],{"metadata":13291,"sys":13294,"fields":13299},{"tags":13292,"concepts":13293},[],[],{"space":13295,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13297,"publishedVersion":62,"revision":44,"locale":29},{"sys":13296},{"type":12,"linkType":13,"id":14},{"sys":13298},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13300},{"url":448,"details":13301,"fileName":454,"contentType":455},{"size":450,"image":13302},{"width":452,"height":453},{"sys":13304,"fields":13307},{"id":13305,"createdAt":13306},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13308,"slug":13309,"articleIntro":13308,"category":13310},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13311],{"metadata":13312,"sys":13315,"fields":13322},{"tags":13313,"concepts":13314},[],[],{"space":13316,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13318,"publishedVersion":404,"revision":62,"contentType":13320,"locale":29},{"sys":13317},{"type":12,"linkType":13,"id":14},{"sys":13319},{"id":21,"type":12,"linkType":22},{"sys":13321},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13323,"metaTitle":414,"metaDescription":415,"mainTitle":13324,"subtitle":433,"heroImage":13339,"ctaButton":456,"ctaLink":457},[413],{"data":13325,"content":13326,"nodeType":74},{},[13327,13333],{"data":13328,"content":13329,"nodeType":78},{},[13330],{"data":13331,"marks":13332,"value":425,"nodeType":82},{},[],{"data":13334,"content":13335,"nodeType":87},{},[13336],{"data":13337,"marks":13338,"value":432,"nodeType":82},{},[],{"metadata":13340,"sys":13343,"fields":13348},{"tags":13341,"concepts":13342},[],[],{"space":13344,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13346,"publishedVersion":62,"revision":44,"locale":29},{"sys":13345},{"type":12,"linkType":13,"id":14},{"sys":13347},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13349},{"url":448,"details":13350,"fileName":454,"contentType":455},{"size":450,"image":13351},{"width":452,"height":453},{"sys":13353,"fields":13356},{"id":13354,"createdAt":13355},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":13357,"slug":13358,"articleIntro":13357,"category":13359},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[13360],{"metadata":13361,"sys":13364,"fields":13371},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13367,"publishedVersion":404,"revision":62,"contentType":13369,"locale":29},{"sys":13366},{"type":12,"linkType":13,"id":14},{"sys":13368},{"id":21,"type":12,"linkType":22},{"sys":13370},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13372,"metaTitle":414,"metaDescription":415,"mainTitle":13373,"subtitle":433,"heroImage":13388,"ctaButton":456,"ctaLink":457},[413],{"data":13374,"content":13375,"nodeType":74},{},[13376,13382],{"data":13377,"content":13378,"nodeType":78},{},[13379],{"data":13380,"marks":13381,"value":425,"nodeType":82},{},[],{"data":13383,"content":13384,"nodeType":87},{},[13385],{"data":13386,"marks":13387,"value":432,"nodeType":82},{},[],{"metadata":13389,"sys":13392,"fields":13397},{"tags":13390,"concepts":13391},[],[],{"space":13393,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13395,"publishedVersion":62,"revision":44,"locale":29},{"sys":13394},{"type":12,"linkType":13,"id":14},{"sys":13396},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13398},{"url":448,"details":13399,"fileName":454,"contentType":455},{"size":450,"image":13400},{"width":452,"height":453},{"sys":13402,"fields":13405},{"id":13403,"createdAt":13404},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":13406,"slug":13407,"articleIntro":-1,"category":13408},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[13409],{"metadata":13410,"sys":13413,"fields":13420},{"tags":13411,"concepts":13412},[],[],{"space":13414,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13416,"publishedVersion":404,"revision":62,"contentType":13418,"locale":29},{"sys":13415},{"type":12,"linkType":13,"id":14},{"sys":13417},{"id":21,"type":12,"linkType":22},{"sys":13419},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13421,"metaTitle":414,"metaDescription":415,"mainTitle":13422,"subtitle":433,"heroImage":13437,"ctaButton":456,"ctaLink":457},[413],{"data":13423,"content":13424,"nodeType":74},{},[13425,13431],{"data":13426,"content":13427,"nodeType":78},{},[13428],{"data":13429,"marks":13430,"value":425,"nodeType":82},{},[],{"data":13432,"content":13433,"nodeType":87},{},[13434],{"data":13435,"marks":13436,"value":432,"nodeType":82},{},[],{"metadata":13438,"sys":13441,"fields":13446},{"tags":13439,"concepts":13440},[],[],{"space":13442,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13444,"publishedVersion":62,"revision":44,"locale":29},{"sys":13443},{"type":12,"linkType":13,"id":14},{"sys":13445},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13447},{"url":448,"details":13448,"fileName":454,"contentType":455},{"size":450,"image":13449},{"width":452,"height":453},{"sys":13451,"fields":13454},{"id":13452,"createdAt":13453},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":13455,"slug":13456,"articleIntro":13455,"category":13457},"Compte 106 - Réserves","compte-106-reserves",[13458],{"metadata":13459,"sys":13462,"fields":13469},{"tags":13460,"concepts":13461},[],[],{"space":13463,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13465,"publishedVersion":404,"revision":62,"contentType":13467,"locale":29},{"sys":13464},{"type":12,"linkType":13,"id":14},{"sys":13466},{"id":21,"type":12,"linkType":22},{"sys":13468},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13470,"metaTitle":414,"metaDescription":415,"mainTitle":13471,"subtitle":433,"heroImage":13486,"ctaButton":456,"ctaLink":457},[413],{"data":13472,"content":13473,"nodeType":74},{},[13474,13480],{"data":13475,"content":13476,"nodeType":78},{},[13477],{"data":13478,"marks":13479,"value":425,"nodeType":82},{},[],{"data":13481,"content":13482,"nodeType":87},{},[13483],{"data":13484,"marks":13485,"value":432,"nodeType":82},{},[],{"metadata":13487,"sys":13490,"fields":13495},{"tags":13488,"concepts":13489},[],[],{"space":13491,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13493,"publishedVersion":62,"revision":44,"locale":29},{"sys":13492},{"type":12,"linkType":13,"id":14},{"sys":13494},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13496},{"url":448,"details":13497,"fileName":454,"contentType":455},{"size":450,"image":13498},{"width":452,"height":453},{"sys":13500,"fields":13503},{"id":13501,"createdAt":13502},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":13504,"slug":13505,"articleIntro":13504,"category":13506},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[13507],{"metadata":13508,"sys":13511,"fields":13518},{"tags":13509,"concepts":13510},[],[],{"space":13512,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13514,"publishedVersion":404,"revision":62,"contentType":13516,"locale":29},{"sys":13513},{"type":12,"linkType":13,"id":14},{"sys":13515},{"id":21,"type":12,"linkType":22},{"sys":13517},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13519,"metaTitle":414,"metaDescription":415,"mainTitle":13520,"subtitle":433,"heroImage":13535,"ctaButton":456,"ctaLink":457},[413],{"data":13521,"content":13522,"nodeType":74},{},[13523,13529],{"data":13524,"content":13525,"nodeType":78},{},[13526],{"data":13527,"marks":13528,"value":425,"nodeType":82},{},[],{"data":13530,"content":13531,"nodeType":87},{},[13532],{"data":13533,"marks":13534,"value":432,"nodeType":82},{},[],{"metadata":13536,"sys":13539,"fields":13544},{"tags":13537,"concepts":13538},[],[],{"space":13540,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13542,"publishedVersion":62,"revision":44,"locale":29},{"sys":13541},{"type":12,"linkType":13,"id":14},{"sys":13543},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13545},{"url":448,"details":13546,"fileName":454,"contentType":455},{"size":450,"image":13547},{"width":452,"height":453},{"sys":13549,"fields":13552},{"id":13550,"createdAt":13551},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":13553,"slug":13554,"articleIntro":-1,"category":13555},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[13556],{"metadata":13557,"sys":13560,"fields":13567},{"tags":13558,"concepts":13559},[],[],{"space":13561,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13563,"publishedVersion":404,"revision":62,"contentType":13565,"locale":29},{"sys":13562},{"type":12,"linkType":13,"id":14},{"sys":13564},{"id":21,"type":12,"linkType":22},{"sys":13566},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13568,"metaTitle":414,"metaDescription":415,"mainTitle":13569,"subtitle":433,"heroImage":13584,"ctaButton":456,"ctaLink":457},[413],{"data":13570,"content":13571,"nodeType":74},{},[13572,13578],{"data":13573,"content":13574,"nodeType":78},{},[13575],{"data":13576,"marks":13577,"value":425,"nodeType":82},{},[],{"data":13579,"content":13580,"nodeType":87},{},[13581],{"data":13582,"marks":13583,"value":432,"nodeType":82},{},[],{"metadata":13585,"sys":13588,"fields":13593},{"tags":13586,"concepts":13587},[],[],{"space":13589,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13591,"publishedVersion":62,"revision":44,"locale":29},{"sys":13590},{"type":12,"linkType":13,"id":14},{"sys":13592},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13594},{"url":448,"details":13595,"fileName":454,"contentType":455},{"size":450,"image":13596},{"width":452,"height":453},{"sys":13598,"fields":13601},{"id":13599,"createdAt":13600},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":13602,"slug":13603,"articleIntro":-1,"category":13604},"Compte 6257 - Réceptions","compte-6257-receptions",[13605],{"metadata":13606,"sys":13609,"fields":13616},{"tags":13607,"concepts":13608},[],[],{"space":13610,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13612,"publishedVersion":404,"revision":62,"contentType":13614,"locale":29},{"sys":13611},{"type":12,"linkType":13,"id":14},{"sys":13613},{"id":21,"type":12,"linkType":22},{"sys":13615},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13617,"metaTitle":414,"metaDescription":415,"mainTitle":13618,"subtitle":433,"heroImage":13633,"ctaButton":456,"ctaLink":457},[413],{"data":13619,"content":13620,"nodeType":74},{},[13621,13627],{"data":13622,"content":13623,"nodeType":78},{},[13624],{"data":13625,"marks":13626,"value":425,"nodeType":82},{},[],{"data":13628,"content":13629,"nodeType":87},{},[13630],{"data":13631,"marks":13632,"value":432,"nodeType":82},{},[],{"metadata":13634,"sys":13637,"fields":13642},{"tags":13635,"concepts":13636},[],[],{"space":13638,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13640,"publishedVersion":62,"revision":44,"locale":29},{"sys":13639},{"type":12,"linkType":13,"id":14},{"sys":13641},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13643},{"url":448,"details":13644,"fileName":454,"contentType":455},{"size":450,"image":13645},{"width":452,"height":453},{"sys":13647,"fields":13650},{"id":13648,"createdAt":13649},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":13651,"slug":13652,"articleIntro":-1,"category":13653},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[13654],{"metadata":13655,"sys":13658,"fields":13665},{"tags":13656,"concepts":13657},[],[],{"space":13659,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13661,"publishedVersion":404,"revision":62,"contentType":13663,"locale":29},{"sys":13660},{"type":12,"linkType":13,"id":14},{"sys":13662},{"id":21,"type":12,"linkType":22},{"sys":13664},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13666,"metaTitle":414,"metaDescription":415,"mainTitle":13667,"subtitle":433,"heroImage":13682,"ctaButton":456,"ctaLink":457},[413],{"data":13668,"content":13669,"nodeType":74},{},[13670,13676],{"data":13671,"content":13672,"nodeType":78},{},[13673],{"data":13674,"marks":13675,"value":425,"nodeType":82},{},[],{"data":13677,"content":13678,"nodeType":87},{},[13679],{"data":13680,"marks":13681,"value":432,"nodeType":82},{},[],{"metadata":13683,"sys":13686,"fields":13691},{"tags":13684,"concepts":13685},[],[],{"space":13687,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13689,"publishedVersion":62,"revision":44,"locale":29},{"sys":13688},{"type":12,"linkType":13,"id":14},{"sys":13690},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13692},{"url":448,"details":13693,"fileName":454,"contentType":455},{"size":450,"image":13694},{"width":452,"height":453},{"sys":13696,"fields":13699},{"id":13697,"createdAt":13698},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":13700,"slug":13701,"articleIntro":-1,"category":13702},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[13703],{"metadata":13704,"sys":13707,"fields":13714},{"tags":13705,"concepts":13706},[],[],{"space":13708,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13710,"publishedVersion":404,"revision":62,"contentType":13712,"locale":29},{"sys":13709},{"type":12,"linkType":13,"id":14},{"sys":13711},{"id":21,"type":12,"linkType":22},{"sys":13713},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13715,"metaTitle":414,"metaDescription":415,"mainTitle":13716,"subtitle":433,"heroImage":13731,"ctaButton":456,"ctaLink":457},[413],{"data":13717,"content":13718,"nodeType":74},{},[13719,13725],{"data":13720,"content":13721,"nodeType":78},{},[13722],{"data":13723,"marks":13724,"value":425,"nodeType":82},{},[],{"data":13726,"content":13727,"nodeType":87},{},[13728],{"data":13729,"marks":13730,"value":432,"nodeType":82},{},[],{"metadata":13732,"sys":13735,"fields":13740},{"tags":13733,"concepts":13734},[],[],{"space":13736,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13738,"publishedVersion":62,"revision":44,"locale":29},{"sys":13737},{"type":12,"linkType":13,"id":14},{"sys":13739},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13741},{"url":448,"details":13742,"fileName":454,"contentType":455},{"size":450,"image":13743},{"width":452,"height":453},{"sys":13745,"fields":13748},{"id":13746,"createdAt":13747},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":13749,"slug":13750,"articleIntro":13749,"category":13751},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[13752],{"metadata":13753,"sys":13756,"fields":13763},{"tags":13754,"concepts":13755},[],[],{"space":13757,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13759,"publishedVersion":404,"revision":62,"contentType":13761,"locale":29},{"sys":13758},{"type":12,"linkType":13,"id":14},{"sys":13760},{"id":21,"type":12,"linkType":22},{"sys":13762},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13764,"metaTitle":414,"metaDescription":415,"mainTitle":13765,"subtitle":433,"heroImage":13780,"ctaButton":456,"ctaLink":457},[413],{"data":13766,"content":13767,"nodeType":74},{},[13768,13774],{"data":13769,"content":13770,"nodeType":78},{},[13771],{"data":13772,"marks":13773,"value":425,"nodeType":82},{},[],{"data":13775,"content":13776,"nodeType":87},{},[13777],{"data":13778,"marks":13779,"value":432,"nodeType":82},{},[],{"metadata":13781,"sys":13784,"fields":13789},{"tags":13782,"concepts":13783},[],[],{"space":13785,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13787,"publishedVersion":62,"revision":44,"locale":29},{"sys":13786},{"type":12,"linkType":13,"id":14},{"sys":13788},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13790},{"url":448,"details":13791,"fileName":454,"contentType":455},{"size":450,"image":13792},{"width":452,"height":453},{"sys":13794,"fields":13797},{"id":13795,"createdAt":13796},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":13798,"slug":13799,"articleIntro":-1,"category":13800},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[13801],{"metadata":13802,"sys":13805,"fields":13812},{"tags":13803,"concepts":13804},[],[],{"space":13806,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13808,"publishedVersion":404,"revision":62,"contentType":13810,"locale":29},{"sys":13807},{"type":12,"linkType":13,"id":14},{"sys":13809},{"id":21,"type":12,"linkType":22},{"sys":13811},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13813,"metaTitle":414,"metaDescription":415,"mainTitle":13814,"subtitle":433,"heroImage":13829,"ctaButton":456,"ctaLink":457},[413],{"data":13815,"content":13816,"nodeType":74},{},[13817,13823],{"data":13818,"content":13819,"nodeType":78},{},[13820],{"data":13821,"marks":13822,"value":425,"nodeType":82},{},[],{"data":13824,"content":13825,"nodeType":87},{},[13826],{"data":13827,"marks":13828,"value":432,"nodeType":82},{},[],{"metadata":13830,"sys":13833,"fields":13838},{"tags":13831,"concepts":13832},[],[],{"space":13834,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13836,"publishedVersion":62,"revision":44,"locale":29},{"sys":13835},{"type":12,"linkType":13,"id":14},{"sys":13837},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13839},{"url":448,"details":13840,"fileName":454,"contentType":455},{"size":450,"image":13841},{"width":452,"height":453},{"sys":13843,"fields":13846},{"id":13844,"createdAt":13845},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":13847,"slug":13848,"articleIntro":13847,"category":13849},"426 - Personnel - Dépôts","compte-426-personnel-depots",[13850],{"metadata":13851,"sys":13854,"fields":13861},{"tags":13852,"concepts":13853},[],[],{"space":13855,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13857,"publishedVersion":404,"revision":62,"contentType":13859,"locale":29},{"sys":13856},{"type":12,"linkType":13,"id":14},{"sys":13858},{"id":21,"type":12,"linkType":22},{"sys":13860},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13862,"metaTitle":414,"metaDescription":415,"mainTitle":13863,"subtitle":433,"heroImage":13878,"ctaButton":456,"ctaLink":457},[413],{"data":13864,"content":13865,"nodeType":74},{},[13866,13872],{"data":13867,"content":13868,"nodeType":78},{},[13869],{"data":13870,"marks":13871,"value":425,"nodeType":82},{},[],{"data":13873,"content":13874,"nodeType":87},{},[13875],{"data":13876,"marks":13877,"value":432,"nodeType":82},{},[],{"metadata":13879,"sys":13882,"fields":13887},{"tags":13880,"concepts":13881},[],[],{"space":13883,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13885,"publishedVersion":62,"revision":44,"locale":29},{"sys":13884},{"type":12,"linkType":13,"id":14},{"sys":13886},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13888},{"url":448,"details":13889,"fileName":454,"contentType":455},{"size":450,"image":13890},{"width":452,"height":453},{"sys":13892,"fields":13895},{"id":13893,"createdAt":13894},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":13896,"slug":13897,"articleIntro":13896,"category":13898},"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",[13899],{"metadata":13900,"sys":13903,"fields":13910},{"tags":13901,"concepts":13902},[],[],{"space":13904,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13906,"publishedVersion":404,"revision":62,"contentType":13908,"locale":29},{"sys":13905},{"type":12,"linkType":13,"id":14},{"sys":13907},{"id":21,"type":12,"linkType":22},{"sys":13909},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13911,"metaTitle":414,"metaDescription":415,"mainTitle":13912,"subtitle":433,"heroImage":13927,"ctaButton":456,"ctaLink":457},[413],{"data":13913,"content":13914,"nodeType":74},{},[13915,13921],{"data":13916,"content":13917,"nodeType":78},{},[13918],{"data":13919,"marks":13920,"value":425,"nodeType":82},{},[],{"data":13922,"content":13923,"nodeType":87},{},[13924],{"data":13925,"marks":13926,"value":432,"nodeType":82},{},[],{"metadata":13928,"sys":13931,"fields":13936},{"tags":13929,"concepts":13930},[],[],{"space":13932,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13934,"publishedVersion":62,"revision":44,"locale":29},{"sys":13933},{"type":12,"linkType":13,"id":14},{"sys":13935},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13937},{"url":448,"details":13938,"fileName":454,"contentType":455},{"size":450,"image":13939},{"width":452,"height":453},{"sys":13941,"fields":13944},{"id":13942,"createdAt":13943},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":13945,"slug":13946,"articleIntro":13945,"category":13947},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[13948],{"metadata":13949,"sys":13952,"fields":13959},{"tags":13950,"concepts":13951},[],[],{"space":13953,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":13955,"publishedVersion":404,"revision":62,"contentType":13957,"locale":29},{"sys":13954},{"type":12,"linkType":13,"id":14},{"sys":13956},{"id":21,"type":12,"linkType":22},{"sys":13958},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":13960,"metaTitle":414,"metaDescription":415,"mainTitle":13961,"subtitle":433,"heroImage":13976,"ctaButton":456,"ctaLink":457},[413],{"data":13962,"content":13963,"nodeType":74},{},[13964,13970],{"data":13965,"content":13966,"nodeType":78},{},[13967],{"data":13968,"marks":13969,"value":425,"nodeType":82},{},[],{"data":13971,"content":13972,"nodeType":87},{},[13973],{"data":13974,"marks":13975,"value":432,"nodeType":82},{},[],{"metadata":13977,"sys":13980,"fields":13985},{"tags":13978,"concepts":13979},[],[],{"space":13981,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":13983,"publishedVersion":62,"revision":44,"locale":29},{"sys":13982},{"type":12,"linkType":13,"id":14},{"sys":13984},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":13986},{"url":448,"details":13987,"fileName":454,"contentType":455},{"size":450,"image":13988},{"width":452,"height":453},{"sys":13990,"fields":13993},{"id":13991,"createdAt":13992},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":13994,"slug":13995,"articleIntro":13994,"category":13996},"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",[13997],{"metadata":13998,"sys":14001,"fields":14008},{"tags":13999,"concepts":14000},[],[],{"space":14002,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14004,"publishedVersion":404,"revision":62,"contentType":14006,"locale":29},{"sys":14003},{"type":12,"linkType":13,"id":14},{"sys":14005},{"id":21,"type":12,"linkType":22},{"sys":14007},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14009,"metaTitle":414,"metaDescription":415,"mainTitle":14010,"subtitle":433,"heroImage":14025,"ctaButton":456,"ctaLink":457},[413],{"data":14011,"content":14012,"nodeType":74},{},[14013,14019],{"data":14014,"content":14015,"nodeType":78},{},[14016],{"data":14017,"marks":14018,"value":425,"nodeType":82},{},[],{"data":14020,"content":14021,"nodeType":87},{},[14022],{"data":14023,"marks":14024,"value":432,"nodeType":82},{},[],{"metadata":14026,"sys":14029,"fields":14034},{"tags":14027,"concepts":14028},[],[],{"space":14030,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14032,"publishedVersion":62,"revision":44,"locale":29},{"sys":14031},{"type":12,"linkType":13,"id":14},{"sys":14033},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14035},{"url":448,"details":14036,"fileName":454,"contentType":455},{"size":450,"image":14037},{"width":452,"height":453},{"sys":14039,"fields":14042},{"id":14040,"createdAt":14041},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":14043,"slug":14044,"articleIntro":14043,"category":14045},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[14046],{"metadata":14047,"sys":14050,"fields":14057},{"tags":14048,"concepts":14049},[],[],{"space":14051,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14053,"publishedVersion":404,"revision":62,"contentType":14055,"locale":29},{"sys":14052},{"type":12,"linkType":13,"id":14},{"sys":14054},{"id":21,"type":12,"linkType":22},{"sys":14056},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14058,"metaTitle":414,"metaDescription":415,"mainTitle":14059,"subtitle":433,"heroImage":14074,"ctaButton":456,"ctaLink":457},[413],{"data":14060,"content":14061,"nodeType":74},{},[14062,14068],{"data":14063,"content":14064,"nodeType":78},{},[14065],{"data":14066,"marks":14067,"value":425,"nodeType":82},{},[],{"data":14069,"content":14070,"nodeType":87},{},[14071],{"data":14072,"marks":14073,"value":432,"nodeType":82},{},[],{"metadata":14075,"sys":14078,"fields":14083},{"tags":14076,"concepts":14077},[],[],{"space":14079,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14081,"publishedVersion":62,"revision":44,"locale":29},{"sys":14080},{"type":12,"linkType":13,"id":14},{"sys":14082},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14084},{"url":448,"details":14085,"fileName":454,"contentType":455},{"size":450,"image":14086},{"width":452,"height":453},{"sys":14088,"fields":14091},{"id":14089,"createdAt":14090},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":14092,"slug":14093,"articleIntro":14092,"category":14094},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[14095],{"metadata":14096,"sys":14099,"fields":14106},{"tags":14097,"concepts":14098},[],[],{"space":14100,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14102,"publishedVersion":404,"revision":62,"contentType":14104,"locale":29},{"sys":14101},{"type":12,"linkType":13,"id":14},{"sys":14103},{"id":21,"type":12,"linkType":22},{"sys":14105},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14107,"metaTitle":414,"metaDescription":415,"mainTitle":14108,"subtitle":433,"heroImage":14123,"ctaButton":456,"ctaLink":457},[413],{"data":14109,"content":14110,"nodeType":74},{},[14111,14117],{"data":14112,"content":14113,"nodeType":78},{},[14114],{"data":14115,"marks":14116,"value":425,"nodeType":82},{},[],{"data":14118,"content":14119,"nodeType":87},{},[14120],{"data":14121,"marks":14122,"value":432,"nodeType":82},{},[],{"metadata":14124,"sys":14127,"fields":14132},{"tags":14125,"concepts":14126},[],[],{"space":14128,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14130,"publishedVersion":62,"revision":44,"locale":29},{"sys":14129},{"type":12,"linkType":13,"id":14},{"sys":14131},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14133},{"url":448,"details":14134,"fileName":454,"contentType":455},{"size":450,"image":14135},{"width":452,"height":453},{"sys":14137,"fields":14140},{"id":14138,"createdAt":14139},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":14141,"slug":14142,"articleIntro":14141,"category":14143},"4558 - Intérêts courus","compte-4558-interets-courus",[14144],{"metadata":14145,"sys":14148,"fields":14155},{"tags":14146,"concepts":14147},[],[],{"space":14149,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14151,"publishedVersion":404,"revision":62,"contentType":14153,"locale":29},{"sys":14150},{"type":12,"linkType":13,"id":14},{"sys":14152},{"id":21,"type":12,"linkType":22},{"sys":14154},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14156,"metaTitle":414,"metaDescription":415,"mainTitle":14157,"subtitle":433,"heroImage":14172,"ctaButton":456,"ctaLink":457},[413],{"data":14158,"content":14159,"nodeType":74},{},[14160,14166],{"data":14161,"content":14162,"nodeType":78},{},[14163],{"data":14164,"marks":14165,"value":425,"nodeType":82},{},[],{"data":14167,"content":14168,"nodeType":87},{},[14169],{"data":14170,"marks":14171,"value":432,"nodeType":82},{},[],{"metadata":14173,"sys":14176,"fields":14181},{"tags":14174,"concepts":14175},[],[],{"space":14177,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14179,"publishedVersion":62,"revision":44,"locale":29},{"sys":14178},{"type":12,"linkType":13,"id":14},{"sys":14180},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14182},{"url":448,"details":14183,"fileName":454,"contentType":455},{"size":450,"image":14184},{"width":452,"height":453},{"sys":14186,"fields":14189},{"id":14187,"createdAt":14188},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":14190,"slug":14191,"articleIntro":14190,"category":14192},"473 - Comptes d'attente","compte-473-comptes-d-attente",[14193],{"metadata":14194,"sys":14197,"fields":14204},{"tags":14195,"concepts":14196},[],[],{"space":14198,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14200,"publishedVersion":404,"revision":62,"contentType":14202,"locale":29},{"sys":14199},{"type":12,"linkType":13,"id":14},{"sys":14201},{"id":21,"type":12,"linkType":22},{"sys":14203},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14205,"metaTitle":414,"metaDescription":415,"mainTitle":14206,"subtitle":433,"heroImage":14221,"ctaButton":456,"ctaLink":457},[413],{"data":14207,"content":14208,"nodeType":74},{},[14209,14215],{"data":14210,"content":14211,"nodeType":78},{},[14212],{"data":14213,"marks":14214,"value":425,"nodeType":82},{},[],{"data":14216,"content":14217,"nodeType":87},{},[14218],{"data":14219,"marks":14220,"value":432,"nodeType":82},{},[],{"metadata":14222,"sys":14225,"fields":14230},{"tags":14223,"concepts":14224},[],[],{"space":14226,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14228,"publishedVersion":62,"revision":44,"locale":29},{"sys":14227},{"type":12,"linkType":13,"id":14},{"sys":14229},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14231},{"url":448,"details":14232,"fileName":454,"contentType":455},{"size":450,"image":14233},{"width":452,"height":453},{"sys":14235,"fields":14238},{"id":14236,"createdAt":14237},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":14239,"slug":14240,"articleIntro":14239,"category":14241},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[14242],{"metadata":14243,"sys":14246,"fields":14253},{"tags":14244,"concepts":14245},[],[],{"space":14247,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14249,"publishedVersion":404,"revision":62,"contentType":14251,"locale":29},{"sys":14248},{"type":12,"linkType":13,"id":14},{"sys":14250},{"id":21,"type":12,"linkType":22},{"sys":14252},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14254,"metaTitle":414,"metaDescription":415,"mainTitle":14255,"subtitle":433,"heroImage":14270,"ctaButton":456,"ctaLink":457},[413],{"data":14256,"content":14257,"nodeType":74},{},[14258,14264],{"data":14259,"content":14260,"nodeType":78},{},[14261],{"data":14262,"marks":14263,"value":425,"nodeType":82},{},[],{"data":14265,"content":14266,"nodeType":87},{},[14267],{"data":14268,"marks":14269,"value":432,"nodeType":82},{},[],{"metadata":14271,"sys":14274,"fields":14279},{"tags":14272,"concepts":14273},[],[],{"space":14275,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14277,"publishedVersion":62,"revision":44,"locale":29},{"sys":14276},{"type":12,"linkType":13,"id":14},{"sys":14278},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14280},{"url":448,"details":14281,"fileName":454,"contentType":455},{"size":450,"image":14282},{"width":452,"height":453},{"sys":14284,"fields":14287},{"id":14285,"createdAt":14286},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":14288,"slug":14289,"articleIntro":14288,"category":14290},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[14291],{"metadata":14292,"sys":14295,"fields":14302},{"tags":14293,"concepts":14294},[],[],{"space":14296,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14298,"publishedVersion":404,"revision":62,"contentType":14300,"locale":29},{"sys":14297},{"type":12,"linkType":13,"id":14},{"sys":14299},{"id":21,"type":12,"linkType":22},{"sys":14301},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14303,"metaTitle":414,"metaDescription":415,"mainTitle":14304,"subtitle":433,"heroImage":14319,"ctaButton":456,"ctaLink":457},[413],{"data":14305,"content":14306,"nodeType":74},{},[14307,14313],{"data":14308,"content":14309,"nodeType":78},{},[14310],{"data":14311,"marks":14312,"value":425,"nodeType":82},{},[],{"data":14314,"content":14315,"nodeType":87},{},[14316],{"data":14317,"marks":14318,"value":432,"nodeType":82},{},[],{"metadata":14320,"sys":14323,"fields":14328},{"tags":14321,"concepts":14322},[],[],{"space":14324,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14326,"publishedVersion":62,"revision":44,"locale":29},{"sys":14325},{"type":12,"linkType":13,"id":14},{"sys":14327},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14329},{"url":448,"details":14330,"fileName":454,"contentType":455},{"size":450,"image":14331},{"width":452,"height":453},{"sys":14333,"fields":14336},{"id":14334,"createdAt":14335},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":14337,"slug":14338,"articleIntro":14337,"category":14339},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[14340],{"metadata":14341,"sys":14344,"fields":14351},{"tags":14342,"concepts":14343},[],[],{"space":14345,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14347,"publishedVersion":404,"revision":62,"contentType":14349,"locale":29},{"sys":14346},{"type":12,"linkType":13,"id":14},{"sys":14348},{"id":21,"type":12,"linkType":22},{"sys":14350},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14352,"metaTitle":414,"metaDescription":415,"mainTitle":14353,"subtitle":433,"heroImage":14368,"ctaButton":456,"ctaLink":457},[413],{"data":14354,"content":14355,"nodeType":74},{},[14356,14362],{"data":14357,"content":14358,"nodeType":78},{},[14359],{"data":14360,"marks":14361,"value":425,"nodeType":82},{},[],{"data":14363,"content":14364,"nodeType":87},{},[14365],{"data":14366,"marks":14367,"value":432,"nodeType":82},{},[],{"metadata":14369,"sys":14372,"fields":14377},{"tags":14370,"concepts":14371},[],[],{"space":14373,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14375,"publishedVersion":62,"revision":44,"locale":29},{"sys":14374},{"type":12,"linkType":13,"id":14},{"sys":14376},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14378},{"url":448,"details":14379,"fileName":454,"contentType":455},{"size":450,"image":14380},{"width":452,"height":453},{"sys":14382,"fields":14385},{"id":14383,"createdAt":14384},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":14386,"slug":14387,"articleIntro":14386,"category":14388},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[14389],{"metadata":14390,"sys":14393,"fields":14400},{"tags":14391,"concepts":14392},[],[],{"space":14394,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14396,"publishedVersion":404,"revision":62,"contentType":14398,"locale":29},{"sys":14395},{"type":12,"linkType":13,"id":14},{"sys":14397},{"id":21,"type":12,"linkType":22},{"sys":14399},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14401,"metaTitle":414,"metaDescription":415,"mainTitle":14402,"subtitle":433,"heroImage":14417,"ctaButton":456,"ctaLink":457},[413],{"data":14403,"content":14404,"nodeType":74},{},[14405,14411],{"data":14406,"content":14407,"nodeType":78},{},[14408],{"data":14409,"marks":14410,"value":425,"nodeType":82},{},[],{"data":14412,"content":14413,"nodeType":87},{},[14414],{"data":14415,"marks":14416,"value":432,"nodeType":82},{},[],{"metadata":14418,"sys":14421,"fields":14426},{"tags":14419,"concepts":14420},[],[],{"space":14422,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14424,"publishedVersion":62,"revision":44,"locale":29},{"sys":14423},{"type":12,"linkType":13,"id":14},{"sys":14425},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14427},{"url":448,"details":14428,"fileName":454,"contentType":455},{"size":450,"image":14429},{"width":452,"height":453},{"sys":14431,"fields":14434},{"id":14432,"createdAt":14433},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":14435,"slug":14436,"articleIntro":-1,"category":14437},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[14438],{"metadata":14439,"sys":14442,"fields":14449},{"tags":14440,"concepts":14441},[],[],{"space":14443,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14445,"publishedVersion":404,"revision":62,"contentType":14447,"locale":29},{"sys":14444},{"type":12,"linkType":13,"id":14},{"sys":14446},{"id":21,"type":12,"linkType":22},{"sys":14448},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14450,"metaTitle":414,"metaDescription":415,"mainTitle":14451,"subtitle":433,"heroImage":14466,"ctaButton":456,"ctaLink":457},[413],{"data":14452,"content":14453,"nodeType":74},{},[14454,14460],{"data":14455,"content":14456,"nodeType":78},{},[14457],{"data":14458,"marks":14459,"value":425,"nodeType":82},{},[],{"data":14461,"content":14462,"nodeType":87},{},[14463],{"data":14464,"marks":14465,"value":432,"nodeType":82},{},[],{"metadata":14467,"sys":14470,"fields":14475},{"tags":14468,"concepts":14469},[],[],{"space":14471,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14473,"publishedVersion":62,"revision":44,"locale":29},{"sys":14472},{"type":12,"linkType":13,"id":14},{"sys":14474},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14476},{"url":448,"details":14477,"fileName":454,"contentType":455},{"size":450,"image":14478},{"width":452,"height":453},{"sys":14480,"fields":14483},{"id":14481,"createdAt":14482},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":14484,"slug":14485,"articleIntro":14484,"category":14486},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[14487],{"metadata":14488,"sys":14491,"fields":14498},{"tags":14489,"concepts":14490},[],[],{"space":14492,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14494,"publishedVersion":404,"revision":62,"contentType":14496,"locale":29},{"sys":14493},{"type":12,"linkType":13,"id":14},{"sys":14495},{"id":21,"type":12,"linkType":22},{"sys":14497},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14499,"metaTitle":414,"metaDescription":415,"mainTitle":14500,"subtitle":433,"heroImage":14515,"ctaButton":456,"ctaLink":457},[413],{"data":14501,"content":14502,"nodeType":74},{},[14503,14509],{"data":14504,"content":14505,"nodeType":78},{},[14506],{"data":14507,"marks":14508,"value":425,"nodeType":82},{},[],{"data":14510,"content":14511,"nodeType":87},{},[14512],{"data":14513,"marks":14514,"value":432,"nodeType":82},{},[],{"metadata":14516,"sys":14519,"fields":14524},{"tags":14517,"concepts":14518},[],[],{"space":14520,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14522,"publishedVersion":62,"revision":44,"locale":29},{"sys":14521},{"type":12,"linkType":13,"id":14},{"sys":14523},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14525},{"url":448,"details":14526,"fileName":454,"contentType":455},{"size":450,"image":14527},{"width":452,"height":453},{"sys":14529,"fields":14532},{"id":14530,"createdAt":14531},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":14533,"slug":14534,"articleIntro":14533,"category":14535},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[14536],{"metadata":14537,"sys":14540,"fields":14547},{"tags":14538,"concepts":14539},[],[],{"space":14541,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14543,"publishedVersion":404,"revision":62,"contentType":14545,"locale":29},{"sys":14542},{"type":12,"linkType":13,"id":14},{"sys":14544},{"id":21,"type":12,"linkType":22},{"sys":14546},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14548,"metaTitle":414,"metaDescription":415,"mainTitle":14549,"subtitle":433,"heroImage":14564,"ctaButton":456,"ctaLink":457},[413],{"data":14550,"content":14551,"nodeType":74},{},[14552,14558],{"data":14553,"content":14554,"nodeType":78},{},[14555],{"data":14556,"marks":14557,"value":425,"nodeType":82},{},[],{"data":14559,"content":14560,"nodeType":87},{},[14561],{"data":14562,"marks":14563,"value":432,"nodeType":82},{},[],{"metadata":14565,"sys":14568,"fields":14573},{"tags":14566,"concepts":14567},[],[],{"space":14569,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14571,"publishedVersion":62,"revision":44,"locale":29},{"sys":14570},{"type":12,"linkType":13,"id":14},{"sys":14572},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14574},{"url":448,"details":14575,"fileName":454,"contentType":455},{"size":450,"image":14576},{"width":452,"height":453},{"sys":14578,"fields":14581},{"id":14579,"createdAt":14580},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":14582,"slug":14583,"articleIntro":14584,"category":14585},"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.",[14586],{"metadata":14587,"sys":14590,"fields":14597},{"tags":14588,"concepts":14589},[],[],{"space":14591,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14593,"publishedVersion":404,"revision":62,"contentType":14595,"locale":29},{"sys":14592},{"type":12,"linkType":13,"id":14},{"sys":14594},{"id":21,"type":12,"linkType":22},{"sys":14596},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14598,"metaTitle":414,"metaDescription":415,"mainTitle":14599,"subtitle":433,"heroImage":14614,"ctaButton":456,"ctaLink":457},[413],{"data":14600,"content":14601,"nodeType":74},{},[14602,14608],{"data":14603,"content":14604,"nodeType":78},{},[14605],{"data":14606,"marks":14607,"value":425,"nodeType":82},{},[],{"data":14609,"content":14610,"nodeType":87},{},[14611],{"data":14612,"marks":14613,"value":432,"nodeType":82},{},[],{"metadata":14615,"sys":14618,"fields":14623},{"tags":14616,"concepts":14617},[],[],{"space":14619,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14621,"publishedVersion":62,"revision":44,"locale":29},{"sys":14620},{"type":12,"linkType":13,"id":14},{"sys":14622},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14624},{"url":448,"details":14625,"fileName":454,"contentType":455},{"size":450,"image":14626},{"width":452,"height":453},{"sys":14628,"fields":14631},{"id":14629,"createdAt":14630},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":14632,"slug":14633,"articleIntro":14632,"category":14634},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[14635],{"metadata":14636,"sys":14639,"fields":14646},{"tags":14637,"concepts":14638},[],[],{"space":14640,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14642,"publishedVersion":404,"revision":62,"contentType":14644,"locale":29},{"sys":14641},{"type":12,"linkType":13,"id":14},{"sys":14643},{"id":21,"type":12,"linkType":22},{"sys":14645},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14647,"metaTitle":414,"metaDescription":415,"mainTitle":14648,"subtitle":433,"heroImage":14663,"ctaButton":456,"ctaLink":457},[413],{"data":14649,"content":14650,"nodeType":74},{},[14651,14657],{"data":14652,"content":14653,"nodeType":78},{},[14654],{"data":14655,"marks":14656,"value":425,"nodeType":82},{},[],{"data":14658,"content":14659,"nodeType":87},{},[14660],{"data":14661,"marks":14662,"value":432,"nodeType":82},{},[],{"metadata":14664,"sys":14667,"fields":14672},{"tags":14665,"concepts":14666},[],[],{"space":14668,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14670,"publishedVersion":62,"revision":44,"locale":29},{"sys":14669},{"type":12,"linkType":13,"id":14},{"sys":14671},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14673},{"url":448,"details":14674,"fileName":454,"contentType":455},{"size":450,"image":14675},{"width":452,"height":453},{"sys":14677,"fields":14680},{"id":14678,"createdAt":14679},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":14681,"slug":14682,"articleIntro":-1,"category":14683},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[14684],{"metadata":14685,"sys":14688,"fields":14695},{"tags":14686,"concepts":14687},[],[],{"space":14689,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14691,"publishedVersion":404,"revision":62,"contentType":14693,"locale":29},{"sys":14690},{"type":12,"linkType":13,"id":14},{"sys":14692},{"id":21,"type":12,"linkType":22},{"sys":14694},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14696,"metaTitle":414,"metaDescription":415,"mainTitle":14697,"subtitle":433,"heroImage":14712,"ctaButton":456,"ctaLink":457},[413],{"data":14698,"content":14699,"nodeType":74},{},[14700,14706],{"data":14701,"content":14702,"nodeType":78},{},[14703],{"data":14704,"marks":14705,"value":425,"nodeType":82},{},[],{"data":14707,"content":14708,"nodeType":87},{},[14709],{"data":14710,"marks":14711,"value":432,"nodeType":82},{},[],{"metadata":14713,"sys":14716,"fields":14721},{"tags":14714,"concepts":14715},[],[],{"space":14717,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14719,"publishedVersion":62,"revision":44,"locale":29},{"sys":14718},{"type":12,"linkType":13,"id":14},{"sys":14720},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14722},{"url":448,"details":14723,"fileName":454,"contentType":455},{"size":450,"image":14724},{"width":452,"height":453},{"sys":14726,"fields":14729},{"id":14727,"createdAt":14728},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14730,"slug":14731,"articleIntro":-1,"category":14732},"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",[14733],{"metadata":14734,"sys":14737,"fields":14744},{"tags":14735,"concepts":14736},[],[],{"space":14738,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14740,"publishedVersion":404,"revision":62,"contentType":14742,"locale":29},{"sys":14739},{"type":12,"linkType":13,"id":14},{"sys":14741},{"id":21,"type":12,"linkType":22},{"sys":14743},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14745,"metaTitle":414,"metaDescription":415,"mainTitle":14746,"subtitle":433,"heroImage":14761,"ctaButton":456,"ctaLink":457},[413],{"data":14747,"content":14748,"nodeType":74},{},[14749,14755],{"data":14750,"content":14751,"nodeType":78},{},[14752],{"data":14753,"marks":14754,"value":425,"nodeType":82},{},[],{"data":14756,"content":14757,"nodeType":87},{},[14758],{"data":14759,"marks":14760,"value":432,"nodeType":82},{},[],{"metadata":14762,"sys":14765,"fields":14770},{"tags":14763,"concepts":14764},[],[],{"space":14766,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14768,"publishedVersion":62,"revision":44,"locale":29},{"sys":14767},{"type":12,"linkType":13,"id":14},{"sys":14769},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14771},{"url":448,"details":14772,"fileName":454,"contentType":455},{"size":450,"image":14773},{"width":452,"height":453},{"sys":14775,"fields":14778},{"id":14776,"createdAt":14777},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":14779,"slug":14780,"articleIntro":14779,"category":14781},"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",[14782],{"metadata":14783,"sys":14786,"fields":14793},{"tags":14784,"concepts":14785},[],[],{"space":14787,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14789,"publishedVersion":404,"revision":62,"contentType":14791,"locale":29},{"sys":14788},{"type":12,"linkType":13,"id":14},{"sys":14790},{"id":21,"type":12,"linkType":22},{"sys":14792},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14794,"metaTitle":414,"metaDescription":415,"mainTitle":14795,"subtitle":433,"heroImage":14810,"ctaButton":456,"ctaLink":457},[413],{"data":14796,"content":14797,"nodeType":74},{},[14798,14804],{"data":14799,"content":14800,"nodeType":78},{},[14801],{"data":14802,"marks":14803,"value":425,"nodeType":82},{},[],{"data":14805,"content":14806,"nodeType":87},{},[14807],{"data":14808,"marks":14809,"value":432,"nodeType":82},{},[],{"metadata":14811,"sys":14814,"fields":14819},{"tags":14812,"concepts":14813},[],[],{"space":14815,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14817,"publishedVersion":62,"revision":44,"locale":29},{"sys":14816},{"type":12,"linkType":13,"id":14},{"sys":14818},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14820},{"url":448,"details":14821,"fileName":454,"contentType":455},{"size":450,"image":14822},{"width":452,"height":453},{"sys":14824,"fields":14827},{"id":14825,"createdAt":14826},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":14828,"slug":14829,"articleIntro":-1,"category":14830},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[14831],{"metadata":14832,"sys":14835,"fields":14842},{"tags":14833,"concepts":14834},[],[],{"space":14836,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14838,"publishedVersion":404,"revision":62,"contentType":14840,"locale":29},{"sys":14837},{"type":12,"linkType":13,"id":14},{"sys":14839},{"id":21,"type":12,"linkType":22},{"sys":14841},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14843,"metaTitle":414,"metaDescription":415,"mainTitle":14844,"subtitle":433,"heroImage":14859,"ctaButton":456,"ctaLink":457},[413],{"data":14845,"content":14846,"nodeType":74},{},[14847,14853],{"data":14848,"content":14849,"nodeType":78},{},[14850],{"data":14851,"marks":14852,"value":425,"nodeType":82},{},[],{"data":14854,"content":14855,"nodeType":87},{},[14856],{"data":14857,"marks":14858,"value":432,"nodeType":82},{},[],{"metadata":14860,"sys":14863,"fields":14868},{"tags":14861,"concepts":14862},[],[],{"space":14864,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14866,"publishedVersion":62,"revision":44,"locale":29},{"sys":14865},{"type":12,"linkType":13,"id":14},{"sys":14867},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14869},{"url":448,"details":14870,"fileName":454,"contentType":455},{"size":450,"image":14871},{"width":452,"height":453},{"sys":14873,"fields":14876},{"id":14874,"createdAt":14875},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":14877,"slug":14878,"articleIntro":-1,"category":14879},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[14880],{"metadata":14881,"sys":14884,"fields":14891},{"tags":14882,"concepts":14883},[],[],{"space":14885,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14887,"publishedVersion":404,"revision":62,"contentType":14889,"locale":29},{"sys":14886},{"type":12,"linkType":13,"id":14},{"sys":14888},{"id":21,"type":12,"linkType":22},{"sys":14890},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14892,"metaTitle":414,"metaDescription":415,"mainTitle":14893,"subtitle":433,"heroImage":14908,"ctaButton":456,"ctaLink":457},[413],{"data":14894,"content":14895,"nodeType":74},{},[14896,14902],{"data":14897,"content":14898,"nodeType":78},{},[14899],{"data":14900,"marks":14901,"value":425,"nodeType":82},{},[],{"data":14903,"content":14904,"nodeType":87},{},[14905],{"data":14906,"marks":14907,"value":432,"nodeType":82},{},[],{"metadata":14909,"sys":14912,"fields":14917},{"tags":14910,"concepts":14911},[],[],{"space":14913,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14915,"publishedVersion":62,"revision":44,"locale":29},{"sys":14914},{"type":12,"linkType":13,"id":14},{"sys":14916},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14918},{"url":448,"details":14919,"fileName":454,"contentType":455},{"size":450,"image":14920},{"width":452,"height":453},{"sys":14922,"fields":14925},{"id":14923,"createdAt":14924},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":14926,"slug":14927,"articleIntro":14926,"category":14928},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[14929],{"metadata":14930,"sys":14933,"fields":14940},{"tags":14931,"concepts":14932},[],[],{"space":14934,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14936,"publishedVersion":404,"revision":62,"contentType":14938,"locale":29},{"sys":14935},{"type":12,"linkType":13,"id":14},{"sys":14937},{"id":21,"type":12,"linkType":22},{"sys":14939},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14941,"metaTitle":414,"metaDescription":415,"mainTitle":14942,"subtitle":433,"heroImage":14957,"ctaButton":456,"ctaLink":457},[413],{"data":14943,"content":14944,"nodeType":74},{},[14945,14951],{"data":14946,"content":14947,"nodeType":78},{},[14948],{"data":14949,"marks":14950,"value":425,"nodeType":82},{},[],{"data":14952,"content":14953,"nodeType":87},{},[14954],{"data":14955,"marks":14956,"value":432,"nodeType":82},{},[],{"metadata":14958,"sys":14961,"fields":14966},{"tags":14959,"concepts":14960},[],[],{"space":14962,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":14964,"publishedVersion":62,"revision":44,"locale":29},{"sys":14963},{"type":12,"linkType":13,"id":14},{"sys":14965},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":14967},{"url":448,"details":14968,"fileName":454,"contentType":455},{"size":450,"image":14969},{"width":452,"height":453},{"sys":14971,"fields":14974},{"id":14972,"createdAt":14973},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":14975,"slug":14976,"articleIntro":14975,"category":14977},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[14978],{"metadata":14979,"sys":14982,"fields":14989},{"tags":14980,"concepts":14981},[],[],{"space":14983,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":14985,"publishedVersion":404,"revision":62,"contentType":14987,"locale":29},{"sys":14984},{"type":12,"linkType":13,"id":14},{"sys":14986},{"id":21,"type":12,"linkType":22},{"sys":14988},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":14990,"metaTitle":414,"metaDescription":415,"mainTitle":14991,"subtitle":433,"heroImage":15006,"ctaButton":456,"ctaLink":457},[413],{"data":14992,"content":14993,"nodeType":74},{},[14994,15000],{"data":14995,"content":14996,"nodeType":78},{},[14997],{"data":14998,"marks":14999,"value":425,"nodeType":82},{},[],{"data":15001,"content":15002,"nodeType":87},{},[15003],{"data":15004,"marks":15005,"value":432,"nodeType":82},{},[],{"metadata":15007,"sys":15010,"fields":15015},{"tags":15008,"concepts":15009},[],[],{"space":15011,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15013,"publishedVersion":62,"revision":44,"locale":29},{"sys":15012},{"type":12,"linkType":13,"id":14},{"sys":15014},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15016},{"url":448,"details":15017,"fileName":454,"contentType":455},{"size":450,"image":15018},{"width":452,"height":453},{"sys":15020,"fields":15023},{"id":15021,"createdAt":15022},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":15024,"slug":15025,"articleIntro":15024,"category":15026},"506 - Obligations","compte-506-obligations",[15027],{"metadata":15028,"sys":15031,"fields":15038},{"tags":15029,"concepts":15030},[],[],{"space":15032,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15034,"publishedVersion":404,"revision":62,"contentType":15036,"locale":29},{"sys":15033},{"type":12,"linkType":13,"id":14},{"sys":15035},{"id":21,"type":12,"linkType":22},{"sys":15037},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15039,"metaTitle":414,"metaDescription":415,"mainTitle":15040,"subtitle":433,"heroImage":15055,"ctaButton":456,"ctaLink":457},[413],{"data":15041,"content":15042,"nodeType":74},{},[15043,15049],{"data":15044,"content":15045,"nodeType":78},{},[15046],{"data":15047,"marks":15048,"value":425,"nodeType":82},{},[],{"data":15050,"content":15051,"nodeType":87},{},[15052],{"data":15053,"marks":15054,"value":432,"nodeType":82},{},[],{"metadata":15056,"sys":15059,"fields":15064},{"tags":15057,"concepts":15058},[],[],{"space":15060,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15062,"publishedVersion":62,"revision":44,"locale":29},{"sys":15061},{"type":12,"linkType":13,"id":14},{"sys":15063},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15065},{"url":448,"details":15066,"fileName":454,"contentType":455},{"size":450,"image":15067},{"width":452,"height":453},{"sys":15069,"fields":15072},{"id":15070,"createdAt":15071},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":15073,"slug":15074,"articleIntro":15073,"category":15075},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[15076],{"metadata":15077,"sys":15080,"fields":15087},{"tags":15078,"concepts":15079},[],[],{"space":15081,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15083,"publishedVersion":404,"revision":62,"contentType":15085,"locale":29},{"sys":15082},{"type":12,"linkType":13,"id":14},{"sys":15084},{"id":21,"type":12,"linkType":22},{"sys":15086},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15088,"metaTitle":414,"metaDescription":415,"mainTitle":15089,"subtitle":433,"heroImage":15104,"ctaButton":456,"ctaLink":457},[413],{"data":15090,"content":15091,"nodeType":74},{},[15092,15098],{"data":15093,"content":15094,"nodeType":78},{},[15095],{"data":15096,"marks":15097,"value":425,"nodeType":82},{},[],{"data":15099,"content":15100,"nodeType":87},{},[15101],{"data":15102,"marks":15103,"value":432,"nodeType":82},{},[],{"metadata":15105,"sys":15108,"fields":15113},{"tags":15106,"concepts":15107},[],[],{"space":15109,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15111,"publishedVersion":62,"revision":44,"locale":29},{"sys":15110},{"type":12,"linkType":13,"id":14},{"sys":15112},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15114},{"url":448,"details":15115,"fileName":454,"contentType":455},{"size":450,"image":15116},{"width":452,"height":453},{"sys":15118,"fields":15121},{"id":15119,"createdAt":15120},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15122,"slug":15123,"articleIntro":15122,"category":15124},"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",[15125],{"metadata":15126,"sys":15129,"fields":15136},{"tags":15127,"concepts":15128},[],[],{"space":15130,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15132,"publishedVersion":404,"revision":62,"contentType":15134,"locale":29},{"sys":15131},{"type":12,"linkType":13,"id":14},{"sys":15133},{"id":21,"type":12,"linkType":22},{"sys":15135},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15137,"metaTitle":414,"metaDescription":415,"mainTitle":15138,"subtitle":433,"heroImage":15153,"ctaButton":456,"ctaLink":457},[413],{"data":15139,"content":15140,"nodeType":74},{},[15141,15147],{"data":15142,"content":15143,"nodeType":78},{},[15144],{"data":15145,"marks":15146,"value":425,"nodeType":82},{},[],{"data":15148,"content":15149,"nodeType":87},{},[15150],{"data":15151,"marks":15152,"value":432,"nodeType":82},{},[],{"metadata":15154,"sys":15157,"fields":15162},{"tags":15155,"concepts":15156},[],[],{"space":15158,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15160,"publishedVersion":62,"revision":44,"locale":29},{"sys":15159},{"type":12,"linkType":13,"id":14},{"sys":15161},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15163},{"url":448,"details":15164,"fileName":454,"contentType":455},{"size":450,"image":15165},{"width":452,"height":453},{"sys":15167,"fields":15170},{"id":15168,"createdAt":15169},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":15171,"slug":15172,"articleIntro":15171,"category":15173},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[15174],{"metadata":15175,"sys":15178,"fields":15185},{"tags":15176,"concepts":15177},[],[],{"space":15179,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15181,"publishedVersion":404,"revision":62,"contentType":15183,"locale":29},{"sys":15180},{"type":12,"linkType":13,"id":14},{"sys":15182},{"id":21,"type":12,"linkType":22},{"sys":15184},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15186,"metaTitle":414,"metaDescription":415,"mainTitle":15187,"subtitle":433,"heroImage":15202,"ctaButton":456,"ctaLink":457},[413],{"data":15188,"content":15189,"nodeType":74},{},[15190,15196],{"data":15191,"content":15192,"nodeType":78},{},[15193],{"data":15194,"marks":15195,"value":425,"nodeType":82},{},[],{"data":15197,"content":15198,"nodeType":87},{},[15199],{"data":15200,"marks":15201,"value":432,"nodeType":82},{},[],{"metadata":15203,"sys":15206,"fields":15211},{"tags":15204,"concepts":15205},[],[],{"space":15207,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15209,"publishedVersion":62,"revision":44,"locale":29},{"sys":15208},{"type":12,"linkType":13,"id":14},{"sys":15210},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15212},{"url":448,"details":15213,"fileName":454,"contentType":455},{"size":450,"image":15214},{"width":452,"height":453},{"sys":15216,"fields":15219},{"id":15217,"createdAt":15218},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":15220,"slug":15221,"articleIntro":15220,"category":15222},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[15223],{"metadata":15224,"sys":15227,"fields":15234},{"tags":15225,"concepts":15226},[],[],{"space":15228,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15230,"publishedVersion":404,"revision":62,"contentType":15232,"locale":29},{"sys":15229},{"type":12,"linkType":13,"id":14},{"sys":15231},{"id":21,"type":12,"linkType":22},{"sys":15233},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15235,"metaTitle":414,"metaDescription":415,"mainTitle":15236,"subtitle":433,"heroImage":15251,"ctaButton":456,"ctaLink":457},[413],{"data":15237,"content":15238,"nodeType":74},{},[15239,15245],{"data":15240,"content":15241,"nodeType":78},{},[15242],{"data":15243,"marks":15244,"value":425,"nodeType":82},{},[],{"data":15246,"content":15247,"nodeType":87},{},[15248],{"data":15249,"marks":15250,"value":432,"nodeType":82},{},[],{"metadata":15252,"sys":15255,"fields":15260},{"tags":15253,"concepts":15254},[],[],{"space":15256,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15258,"publishedVersion":62,"revision":44,"locale":29},{"sys":15257},{"type":12,"linkType":13,"id":14},{"sys":15259},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15261},{"url":448,"details":15262,"fileName":454,"contentType":455},{"size":450,"image":15263},{"width":452,"height":453},{"sys":15265,"fields":15268},{"id":15266,"createdAt":15267},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":15269,"slug":15270,"articleIntro":15269,"category":15271},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[15272],{"metadata":15273,"sys":15276,"fields":15283},{"tags":15274,"concepts":15275},[],[],{"space":15277,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15279,"publishedVersion":404,"revision":62,"contentType":15281,"locale":29},{"sys":15278},{"type":12,"linkType":13,"id":14},{"sys":15280},{"id":21,"type":12,"linkType":22},{"sys":15282},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15284,"metaTitle":414,"metaDescription":415,"mainTitle":15285,"subtitle":433,"heroImage":15300,"ctaButton":456,"ctaLink":457},[413],{"data":15286,"content":15287,"nodeType":74},{},[15288,15294],{"data":15289,"content":15290,"nodeType":78},{},[15291],{"data":15292,"marks":15293,"value":425,"nodeType":82},{},[],{"data":15295,"content":15296,"nodeType":87},{},[15297],{"data":15298,"marks":15299,"value":432,"nodeType":82},{},[],{"metadata":15301,"sys":15304,"fields":15309},{"tags":15302,"concepts":15303},[],[],{"space":15305,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15307,"publishedVersion":62,"revision":44,"locale":29},{"sys":15306},{"type":12,"linkType":13,"id":14},{"sys":15308},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15310},{"url":448,"details":15311,"fileName":454,"contentType":455},{"size":450,"image":15312},{"width":452,"height":453},{"sys":15314,"fields":15317},{"id":15315,"createdAt":15316},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":15318,"slug":15319,"articleIntro":-1,"category":15320},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[15321],{"metadata":15322,"sys":15325,"fields":15332},{"tags":15323,"concepts":15324},[],[],{"space":15326,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15328,"publishedVersion":404,"revision":62,"contentType":15330,"locale":29},{"sys":15327},{"type":12,"linkType":13,"id":14},{"sys":15329},{"id":21,"type":12,"linkType":22},{"sys":15331},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15333,"metaTitle":414,"metaDescription":415,"mainTitle":15334,"subtitle":433,"heroImage":15349,"ctaButton":456,"ctaLink":457},[413],{"data":15335,"content":15336,"nodeType":74},{},[15337,15343],{"data":15338,"content":15339,"nodeType":78},{},[15340],{"data":15341,"marks":15342,"value":425,"nodeType":82},{},[],{"data":15344,"content":15345,"nodeType":87},{},[15346],{"data":15347,"marks":15348,"value":432,"nodeType":82},{},[],{"metadata":15350,"sys":15353,"fields":15358},{"tags":15351,"concepts":15352},[],[],{"space":15354,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15356,"publishedVersion":62,"revision":44,"locale":29},{"sys":15355},{"type":12,"linkType":13,"id":14},{"sys":15357},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15359},{"url":448,"details":15360,"fileName":454,"contentType":455},{"size":450,"image":15361},{"width":452,"height":453},{"sys":15363,"fields":15366},{"id":15364,"createdAt":15365},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":15367,"slug":15368,"articleIntro":15367,"category":15369},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[15370],{"metadata":15371,"sys":15374,"fields":15381},{"tags":15372,"concepts":15373},[],[],{"space":15375,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15377,"publishedVersion":404,"revision":62,"contentType":15379,"locale":29},{"sys":15376},{"type":12,"linkType":13,"id":14},{"sys":15378},{"id":21,"type":12,"linkType":22},{"sys":15380},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15382,"metaTitle":414,"metaDescription":415,"mainTitle":15383,"subtitle":433,"heroImage":15398,"ctaButton":456,"ctaLink":457},[413],{"data":15384,"content":15385,"nodeType":74},{},[15386,15392],{"data":15387,"content":15388,"nodeType":78},{},[15389],{"data":15390,"marks":15391,"value":425,"nodeType":82},{},[],{"data":15393,"content":15394,"nodeType":87},{},[15395],{"data":15396,"marks":15397,"value":432,"nodeType":82},{},[],{"metadata":15399,"sys":15402,"fields":15407},{"tags":15400,"concepts":15401},[],[],{"space":15403,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15405,"publishedVersion":62,"revision":44,"locale":29},{"sys":15404},{"type":12,"linkType":13,"id":14},{"sys":15406},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15408},{"url":448,"details":15409,"fileName":454,"contentType":455},{"size":450,"image":15410},{"width":452,"height":453},{"sys":15412,"fields":15415},{"id":15413,"createdAt":15414},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":15416,"slug":15417,"articleIntro":15416,"category":15418},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[15419],{"metadata":15420,"sys":15423,"fields":15430},{"tags":15421,"concepts":15422},[],[],{"space":15424,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15426,"publishedVersion":404,"revision":62,"contentType":15428,"locale":29},{"sys":15425},{"type":12,"linkType":13,"id":14},{"sys":15427},{"id":21,"type":12,"linkType":22},{"sys":15429},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15431,"metaTitle":414,"metaDescription":415,"mainTitle":15432,"subtitle":433,"heroImage":15447,"ctaButton":456,"ctaLink":457},[413],{"data":15433,"content":15434,"nodeType":74},{},[15435,15441],{"data":15436,"content":15437,"nodeType":78},{},[15438],{"data":15439,"marks":15440,"value":425,"nodeType":82},{},[],{"data":15442,"content":15443,"nodeType":87},{},[15444],{"data":15445,"marks":15446,"value":432,"nodeType":82},{},[],{"metadata":15448,"sys":15451,"fields":15456},{"tags":15449,"concepts":15450},[],[],{"space":15452,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15454,"publishedVersion":62,"revision":44,"locale":29},{"sys":15453},{"type":12,"linkType":13,"id":14},{"sys":15455},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15457},{"url":448,"details":15458,"fileName":454,"contentType":455},{"size":450,"image":15459},{"width":452,"height":453},{"sys":15461,"fields":15464},{"id":15462,"createdAt":15463},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":15465,"slug":15466,"articleIntro":15465,"category":15467},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[15468],{"metadata":15469,"sys":15472,"fields":15479},{"tags":15470,"concepts":15471},[],[],{"space":15473,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15475,"publishedVersion":404,"revision":62,"contentType":15477,"locale":29},{"sys":15474},{"type":12,"linkType":13,"id":14},{"sys":15476},{"id":21,"type":12,"linkType":22},{"sys":15478},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15480,"metaTitle":414,"metaDescription":415,"mainTitle":15481,"subtitle":433,"heroImage":15496,"ctaButton":456,"ctaLink":457},[413],{"data":15482,"content":15483,"nodeType":74},{},[15484,15490],{"data":15485,"content":15486,"nodeType":78},{},[15487],{"data":15488,"marks":15489,"value":425,"nodeType":82},{},[],{"data":15491,"content":15492,"nodeType":87},{},[15493],{"data":15494,"marks":15495,"value":432,"nodeType":82},{},[],{"metadata":15497,"sys":15500,"fields":15505},{"tags":15498,"concepts":15499},[],[],{"space":15501,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15503,"publishedVersion":62,"revision":44,"locale":29},{"sys":15502},{"type":12,"linkType":13,"id":14},{"sys":15504},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15506},{"url":448,"details":15507,"fileName":454,"contentType":455},{"size":450,"image":15508},{"width":452,"height":453},{"sys":15510,"fields":15513},{"id":15511,"createdAt":15512},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":15514,"slug":15515,"articleIntro":-1,"category":15516},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[15517],{"metadata":15518,"sys":15521,"fields":15528},{"tags":15519,"concepts":15520},[],[],{"space":15522,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15524,"publishedVersion":404,"revision":62,"contentType":15526,"locale":29},{"sys":15523},{"type":12,"linkType":13,"id":14},{"sys":15525},{"id":21,"type":12,"linkType":22},{"sys":15527},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15529,"metaTitle":414,"metaDescription":415,"mainTitle":15530,"subtitle":433,"heroImage":15545,"ctaButton":456,"ctaLink":457},[413],{"data":15531,"content":15532,"nodeType":74},{},[15533,15539],{"data":15534,"content":15535,"nodeType":78},{},[15536],{"data":15537,"marks":15538,"value":425,"nodeType":82},{},[],{"data":15540,"content":15541,"nodeType":87},{},[15542],{"data":15543,"marks":15544,"value":432,"nodeType":82},{},[],{"metadata":15546,"sys":15549,"fields":15554},{"tags":15547,"concepts":15548},[],[],{"space":15550,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15552,"publishedVersion":62,"revision":44,"locale":29},{"sys":15551},{"type":12,"linkType":13,"id":14},{"sys":15553},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15555},{"url":448,"details":15556,"fileName":454,"contentType":455},{"size":450,"image":15557},{"width":452,"height":453},{"sys":15559,"fields":15562},{"id":15560,"createdAt":15561},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":15563,"slug":15564,"articleIntro":15563,"category":15565},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[15566],{"metadata":15567,"sys":15570,"fields":15577},{"tags":15568,"concepts":15569},[],[],{"space":15571,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15573,"publishedVersion":404,"revision":62,"contentType":15575,"locale":29},{"sys":15572},{"type":12,"linkType":13,"id":14},{"sys":15574},{"id":21,"type":12,"linkType":22},{"sys":15576},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15578,"metaTitle":414,"metaDescription":415,"mainTitle":15579,"subtitle":433,"heroImage":15594,"ctaButton":456,"ctaLink":457},[413],{"data":15580,"content":15581,"nodeType":74},{},[15582,15588],{"data":15583,"content":15584,"nodeType":78},{},[15585],{"data":15586,"marks":15587,"value":425,"nodeType":82},{},[],{"data":15589,"content":15590,"nodeType":87},{},[15591],{"data":15592,"marks":15593,"value":432,"nodeType":82},{},[],{"metadata":15595,"sys":15598,"fields":15603},{"tags":15596,"concepts":15597},[],[],{"space":15599,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15601,"publishedVersion":62,"revision":44,"locale":29},{"sys":15600},{"type":12,"linkType":13,"id":14},{"sys":15602},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15604},{"url":448,"details":15605,"fileName":454,"contentType":455},{"size":450,"image":15606},{"width":452,"height":453},{"sys":15608,"fields":15611},{"id":15609,"createdAt":15610},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":15612,"slug":15613,"articleIntro":15612,"category":15614},"274 - Prêts","compte-274-prets",[15615],{"metadata":15616,"sys":15619,"fields":15626},{"tags":15617,"concepts":15618},[],[],{"space":15620,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15622,"publishedVersion":404,"revision":62,"contentType":15624,"locale":29},{"sys":15621},{"type":12,"linkType":13,"id":14},{"sys":15623},{"id":21,"type":12,"linkType":22},{"sys":15625},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15627,"metaTitle":414,"metaDescription":415,"mainTitle":15628,"subtitle":433,"heroImage":15643,"ctaButton":456,"ctaLink":457},[413],{"data":15629,"content":15630,"nodeType":74},{},[15631,15637],{"data":15632,"content":15633,"nodeType":78},{},[15634],{"data":15635,"marks":15636,"value":425,"nodeType":82},{},[],{"data":15638,"content":15639,"nodeType":87},{},[15640],{"data":15641,"marks":15642,"value":432,"nodeType":82},{},[],{"metadata":15644,"sys":15647,"fields":15652},{"tags":15645,"concepts":15646},[],[],{"space":15648,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15650,"publishedVersion":62,"revision":44,"locale":29},{"sys":15649},{"type":12,"linkType":13,"id":14},{"sys":15651},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15653},{"url":448,"details":15654,"fileName":454,"contentType":455},{"size":450,"image":15655},{"width":452,"height":453},{"sys":15657,"fields":15660},{"id":15658,"createdAt":15659},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":15661,"slug":15662,"articleIntro":15661,"category":15663},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[15664],{"metadata":15665,"sys":15668,"fields":15675},{"tags":15666,"concepts":15667},[],[],{"space":15669,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15671,"publishedVersion":404,"revision":62,"contentType":15673,"locale":29},{"sys":15670},{"type":12,"linkType":13,"id":14},{"sys":15672},{"id":21,"type":12,"linkType":22},{"sys":15674},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15676,"metaTitle":414,"metaDescription":415,"mainTitle":15677,"subtitle":433,"heroImage":15692,"ctaButton":456,"ctaLink":457},[413],{"data":15678,"content":15679,"nodeType":74},{},[15680,15686],{"data":15681,"content":15682,"nodeType":78},{},[15683],{"data":15684,"marks":15685,"value":425,"nodeType":82},{},[],{"data":15687,"content":15688,"nodeType":87},{},[15689],{"data":15690,"marks":15691,"value":432,"nodeType":82},{},[],{"metadata":15693,"sys":15696,"fields":15701},{"tags":15694,"concepts":15695},[],[],{"space":15697,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15699,"publishedVersion":62,"revision":44,"locale":29},{"sys":15698},{"type":12,"linkType":13,"id":14},{"sys":15700},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15702},{"url":448,"details":15703,"fileName":454,"contentType":455},{"size":450,"image":15704},{"width":452,"height":453},{"sys":15706,"fields":15709},{"id":15707,"createdAt":15708},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":15710,"slug":15711,"articleIntro":-1,"category":15712},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[15713],{"metadata":15714,"sys":15717,"fields":15724},{"tags":15715,"concepts":15716},[],[],{"space":15718,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15720,"publishedVersion":404,"revision":62,"contentType":15722,"locale":29},{"sys":15719},{"type":12,"linkType":13,"id":14},{"sys":15721},{"id":21,"type":12,"linkType":22},{"sys":15723},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15725,"metaTitle":414,"metaDescription":415,"mainTitle":15726,"subtitle":433,"heroImage":15741,"ctaButton":456,"ctaLink":457},[413],{"data":15727,"content":15728,"nodeType":74},{},[15729,15735],{"data":15730,"content":15731,"nodeType":78},{},[15732],{"data":15733,"marks":15734,"value":425,"nodeType":82},{},[],{"data":15736,"content":15737,"nodeType":87},{},[15738],{"data":15739,"marks":15740,"value":432,"nodeType":82},{},[],{"metadata":15742,"sys":15745,"fields":15750},{"tags":15743,"concepts":15744},[],[],{"space":15746,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15748,"publishedVersion":62,"revision":44,"locale":29},{"sys":15747},{"type":12,"linkType":13,"id":14},{"sys":15749},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15751},{"url":448,"details":15752,"fileName":454,"contentType":455},{"size":450,"image":15753},{"width":452,"height":453},{"sys":15755,"fields":15758},{"id":15756,"createdAt":15757},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":15759,"slug":15760,"articleIntro":15759,"category":15761},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[15762],{"metadata":15763,"sys":15766,"fields":15773},{"tags":15764,"concepts":15765},[],[],{"space":15767,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15769,"publishedVersion":404,"revision":62,"contentType":15771,"locale":29},{"sys":15768},{"type":12,"linkType":13,"id":14},{"sys":15770},{"id":21,"type":12,"linkType":22},{"sys":15772},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15774,"metaTitle":414,"metaDescription":415,"mainTitle":15775,"subtitle":433,"heroImage":15790,"ctaButton":456,"ctaLink":457},[413],{"data":15776,"content":15777,"nodeType":74},{},[15778,15784],{"data":15779,"content":15780,"nodeType":78},{},[15781],{"data":15782,"marks":15783,"value":425,"nodeType":82},{},[],{"data":15785,"content":15786,"nodeType":87},{},[15787],{"data":15788,"marks":15789,"value":432,"nodeType":82},{},[],{"metadata":15791,"sys":15794,"fields":15799},{"tags":15792,"concepts":15793},[],[],{"space":15795,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15797,"publishedVersion":62,"revision":44,"locale":29},{"sys":15796},{"type":12,"linkType":13,"id":14},{"sys":15798},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15800},{"url":448,"details":15801,"fileName":454,"contentType":455},{"size":450,"image":15802},{"width":452,"height":453},{"sys":15804,"fields":15807},{"id":15805,"createdAt":15806},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":15808,"slug":15809,"articleIntro":15808,"category":15810},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[15811],{"metadata":15812,"sys":15815,"fields":15822},{"tags":15813,"concepts":15814},[],[],{"space":15816,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15818,"publishedVersion":404,"revision":62,"contentType":15820,"locale":29},{"sys":15817},{"type":12,"linkType":13,"id":14},{"sys":15819},{"id":21,"type":12,"linkType":22},{"sys":15821},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15823,"metaTitle":414,"metaDescription":415,"mainTitle":15824,"subtitle":433,"heroImage":15839,"ctaButton":456,"ctaLink":457},[413],{"data":15825,"content":15826,"nodeType":74},{},[15827,15833],{"data":15828,"content":15829,"nodeType":78},{},[15830],{"data":15831,"marks":15832,"value":425,"nodeType":82},{},[],{"data":15834,"content":15835,"nodeType":87},{},[15836],{"data":15837,"marks":15838,"value":432,"nodeType":82},{},[],{"metadata":15840,"sys":15843,"fields":15848},{"tags":15841,"concepts":15842},[],[],{"space":15844,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15846,"publishedVersion":62,"revision":44,"locale":29},{"sys":15845},{"type":12,"linkType":13,"id":14},{"sys":15847},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15849},{"url":448,"details":15850,"fileName":454,"contentType":455},{"size":450,"image":15851},{"width":452,"height":453},{"sys":15853,"fields":15856},{"id":15854,"createdAt":15855},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":15857,"slug":15858,"articleIntro":15857,"category":15859},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[15860],{"metadata":15861,"sys":15864,"fields":15871},{"tags":15862,"concepts":15863},[],[],{"space":15865,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15867,"publishedVersion":404,"revision":62,"contentType":15869,"locale":29},{"sys":15866},{"type":12,"linkType":13,"id":14},{"sys":15868},{"id":21,"type":12,"linkType":22},{"sys":15870},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15872,"metaTitle":414,"metaDescription":415,"mainTitle":15873,"subtitle":433,"heroImage":15888,"ctaButton":456,"ctaLink":457},[413],{"data":15874,"content":15875,"nodeType":74},{},[15876,15882],{"data":15877,"content":15878,"nodeType":78},{},[15879],{"data":15880,"marks":15881,"value":425,"nodeType":82},{},[],{"data":15883,"content":15884,"nodeType":87},{},[15885],{"data":15886,"marks":15887,"value":432,"nodeType":82},{},[],{"metadata":15889,"sys":15892,"fields":15897},{"tags":15890,"concepts":15891},[],[],{"space":15893,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15895,"publishedVersion":62,"revision":44,"locale":29},{"sys":15894},{"type":12,"linkType":13,"id":14},{"sys":15896},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15898},{"url":448,"details":15899,"fileName":454,"contentType":455},{"size":450,"image":15900},{"width":452,"height":453},{"sys":15902,"fields":15905},{"id":15903,"createdAt":15904},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":15906,"slug":15907,"articleIntro":15906,"category":15908},"Compte 53 - Caisse","compte-53-caisse",[15909],{"metadata":15910,"sys":15913,"fields":15920},{"tags":15911,"concepts":15912},[],[],{"space":15914,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15916,"publishedVersion":404,"revision":62,"contentType":15918,"locale":29},{"sys":15915},{"type":12,"linkType":13,"id":14},{"sys":15917},{"id":21,"type":12,"linkType":22},{"sys":15919},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15921,"metaTitle":414,"metaDescription":415,"mainTitle":15922,"subtitle":433,"heroImage":15937,"ctaButton":456,"ctaLink":457},[413],{"data":15923,"content":15924,"nodeType":74},{},[15925,15931],{"data":15926,"content":15927,"nodeType":78},{},[15928],{"data":15929,"marks":15930,"value":425,"nodeType":82},{},[],{"data":15932,"content":15933,"nodeType":87},{},[15934],{"data":15935,"marks":15936,"value":432,"nodeType":82},{},[],{"metadata":15938,"sys":15941,"fields":15946},{"tags":15939,"concepts":15940},[],[],{"space":15942,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15944,"publishedVersion":62,"revision":44,"locale":29},{"sys":15943},{"type":12,"linkType":13,"id":14},{"sys":15945},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15947},{"url":448,"details":15948,"fileName":454,"contentType":455},{"size":450,"image":15949},{"width":452,"height":453},{"sys":15951,"fields":15954},{"id":15952,"createdAt":15953},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":15955,"slug":15956,"articleIntro":15955,"category":15957},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[15958],{"metadata":15959,"sys":15962,"fields":15969},{"tags":15960,"concepts":15961},[],[],{"space":15963,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":15965,"publishedVersion":404,"revision":62,"contentType":15967,"locale":29},{"sys":15964},{"type":12,"linkType":13,"id":14},{"sys":15966},{"id":21,"type":12,"linkType":22},{"sys":15968},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":15970,"metaTitle":414,"metaDescription":415,"mainTitle":15971,"subtitle":433,"heroImage":15986,"ctaButton":456,"ctaLink":457},[413],{"data":15972,"content":15973,"nodeType":74},{},[15974,15980],{"data":15975,"content":15976,"nodeType":78},{},[15977],{"data":15978,"marks":15979,"value":425,"nodeType":82},{},[],{"data":15981,"content":15982,"nodeType":87},{},[15983],{"data":15984,"marks":15985,"value":432,"nodeType":82},{},[],{"metadata":15987,"sys":15990,"fields":15995},{"tags":15988,"concepts":15989},[],[],{"space":15991,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":15993,"publishedVersion":62,"revision":44,"locale":29},{"sys":15992},{"type":12,"linkType":13,"id":14},{"sys":15994},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":15996},{"url":448,"details":15997,"fileName":454,"contentType":455},{"size":450,"image":15998},{"width":452,"height":453},{"sys":16000,"fields":16003},{"id":16001,"createdAt":16002},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":16004,"slug":16005,"articleIntro":16004,"category":16006},"7083 - Locations diverses","compte-7083-locations-diverses",[16007],{"metadata":16008,"sys":16011,"fields":16018},{"tags":16009,"concepts":16010},[],[],{"space":16012,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16014,"publishedVersion":404,"revision":62,"contentType":16016,"locale":29},{"sys":16013},{"type":12,"linkType":13,"id":14},{"sys":16015},{"id":21,"type":12,"linkType":22},{"sys":16017},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16019,"metaTitle":414,"metaDescription":415,"mainTitle":16020,"subtitle":433,"heroImage":16035,"ctaButton":456,"ctaLink":457},[413],{"data":16021,"content":16022,"nodeType":74},{},[16023,16029],{"data":16024,"content":16025,"nodeType":78},{},[16026],{"data":16027,"marks":16028,"value":425,"nodeType":82},{},[],{"data":16030,"content":16031,"nodeType":87},{},[16032],{"data":16033,"marks":16034,"value":432,"nodeType":82},{},[],{"metadata":16036,"sys":16039,"fields":16044},{"tags":16037,"concepts":16038},[],[],{"space":16040,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16042,"publishedVersion":62,"revision":44,"locale":29},{"sys":16041},{"type":12,"linkType":13,"id":14},{"sys":16043},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16045},{"url":448,"details":16046,"fileName":454,"contentType":455},{"size":450,"image":16047},{"width":452,"height":453},{"sys":16049,"fields":16052},{"id":16050,"createdAt":16051},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":16053,"slug":16054,"articleIntro":16053,"category":16055},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[16056],{"metadata":16057,"sys":16060,"fields":16067},{"tags":16058,"concepts":16059},[],[],{"space":16061,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16063,"publishedVersion":404,"revision":62,"contentType":16065,"locale":29},{"sys":16062},{"type":12,"linkType":13,"id":14},{"sys":16064},{"id":21,"type":12,"linkType":22},{"sys":16066},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16068,"metaTitle":414,"metaDescription":415,"mainTitle":16069,"subtitle":433,"heroImage":16084,"ctaButton":456,"ctaLink":457},[413],{"data":16070,"content":16071,"nodeType":74},{},[16072,16078],{"data":16073,"content":16074,"nodeType":78},{},[16075],{"data":16076,"marks":16077,"value":425,"nodeType":82},{},[],{"data":16079,"content":16080,"nodeType":87},{},[16081],{"data":16082,"marks":16083,"value":432,"nodeType":82},{},[],{"metadata":16085,"sys":16088,"fields":16093},{"tags":16086,"concepts":16087},[],[],{"space":16089,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16091,"publishedVersion":62,"revision":44,"locale":29},{"sys":16090},{"type":12,"linkType":13,"id":14},{"sys":16092},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16094},{"url":448,"details":16095,"fileName":454,"contentType":455},{"size":450,"image":16096},{"width":452,"height":453},{"sys":16098,"fields":16101},{"id":16099,"createdAt":16100},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":16102,"slug":16103,"articleIntro":16102,"category":16104},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[16105],{"metadata":16106,"sys":16109,"fields":16116},{"tags":16107,"concepts":16108},[],[],{"space":16110,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16112,"publishedVersion":404,"revision":62,"contentType":16114,"locale":29},{"sys":16111},{"type":12,"linkType":13,"id":14},{"sys":16113},{"id":21,"type":12,"linkType":22},{"sys":16115},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16117,"metaTitle":414,"metaDescription":415,"mainTitle":16118,"subtitle":433,"heroImage":16133,"ctaButton":456,"ctaLink":457},[413],{"data":16119,"content":16120,"nodeType":74},{},[16121,16127],{"data":16122,"content":16123,"nodeType":78},{},[16124],{"data":16125,"marks":16126,"value":425,"nodeType":82},{},[],{"data":16128,"content":16129,"nodeType":87},{},[16130],{"data":16131,"marks":16132,"value":432,"nodeType":82},{},[],{"metadata":16134,"sys":16137,"fields":16142},{"tags":16135,"concepts":16136},[],[],{"space":16138,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16140,"publishedVersion":62,"revision":44,"locale":29},{"sys":16139},{"type":12,"linkType":13,"id":14},{"sys":16141},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16143},{"url":448,"details":16144,"fileName":454,"contentType":455},{"size":450,"image":16145},{"width":452,"height":453},{"sys":16147,"fields":16150},{"id":16148,"createdAt":16149},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":16151,"slug":16152,"articleIntro":-1,"category":16153},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[16154],{"metadata":16155,"sys":16158,"fields":16165},{"tags":16156,"concepts":16157},[],[],{"space":16159,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16161,"publishedVersion":404,"revision":62,"contentType":16163,"locale":29},{"sys":16160},{"type":12,"linkType":13,"id":14},{"sys":16162},{"id":21,"type":12,"linkType":22},{"sys":16164},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16166,"metaTitle":414,"metaDescription":415,"mainTitle":16167,"subtitle":433,"heroImage":16182,"ctaButton":456,"ctaLink":457},[413],{"data":16168,"content":16169,"nodeType":74},{},[16170,16176],{"data":16171,"content":16172,"nodeType":78},{},[16173],{"data":16174,"marks":16175,"value":425,"nodeType":82},{},[],{"data":16177,"content":16178,"nodeType":87},{},[16179],{"data":16180,"marks":16181,"value":432,"nodeType":82},{},[],{"metadata":16183,"sys":16186,"fields":16191},{"tags":16184,"concepts":16185},[],[],{"space":16187,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16189,"publishedVersion":62,"revision":44,"locale":29},{"sys":16188},{"type":12,"linkType":13,"id":14},{"sys":16190},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16192},{"url":448,"details":16193,"fileName":454,"contentType":455},{"size":450,"image":16194},{"width":452,"height":453},{"sys":16196,"fields":16199},{"id":16197,"createdAt":16198},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":16200,"slug":16201,"articleIntro":-1,"category":16202},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[16203],{"metadata":16204,"sys":16207,"fields":16214},{"tags":16205,"concepts":16206},[],[],{"space":16208,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16210,"publishedVersion":404,"revision":62,"contentType":16212,"locale":29},{"sys":16209},{"type":12,"linkType":13,"id":14},{"sys":16211},{"id":21,"type":12,"linkType":22},{"sys":16213},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16215,"metaTitle":414,"metaDescription":415,"mainTitle":16216,"subtitle":433,"heroImage":16231,"ctaButton":456,"ctaLink":457},[413],{"data":16217,"content":16218,"nodeType":74},{},[16219,16225],{"data":16220,"content":16221,"nodeType":78},{},[16222],{"data":16223,"marks":16224,"value":425,"nodeType":82},{},[],{"data":16226,"content":16227,"nodeType":87},{},[16228],{"data":16229,"marks":16230,"value":432,"nodeType":82},{},[],{"metadata":16232,"sys":16235,"fields":16240},{"tags":16233,"concepts":16234},[],[],{"space":16236,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16238,"publishedVersion":62,"revision":44,"locale":29},{"sys":16237},{"type":12,"linkType":13,"id":14},{"sys":16239},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16241},{"url":448,"details":16242,"fileName":454,"contentType":455},{"size":450,"image":16243},{"width":452,"height":453},{"sys":16245,"fields":16248},{"id":16246,"createdAt":16247},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":16249,"slug":16250,"articleIntro":16249,"category":16251},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[16252],{"metadata":16253,"sys":16256,"fields":16263},{"tags":16254,"concepts":16255},[],[],{"space":16257,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16259,"publishedVersion":404,"revision":62,"contentType":16261,"locale":29},{"sys":16258},{"type":12,"linkType":13,"id":14},{"sys":16260},{"id":21,"type":12,"linkType":22},{"sys":16262},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16264,"metaTitle":414,"metaDescription":415,"mainTitle":16265,"subtitle":433,"heroImage":16280,"ctaButton":456,"ctaLink":457},[413],{"data":16266,"content":16267,"nodeType":74},{},[16268,16274],{"data":16269,"content":16270,"nodeType":78},{},[16271],{"data":16272,"marks":16273,"value":425,"nodeType":82},{},[],{"data":16275,"content":16276,"nodeType":87},{},[16277],{"data":16278,"marks":16279,"value":432,"nodeType":82},{},[],{"metadata":16281,"sys":16284,"fields":16289},{"tags":16282,"concepts":16283},[],[],{"space":16285,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16287,"publishedVersion":62,"revision":44,"locale":29},{"sys":16286},{"type":12,"linkType":13,"id":14},{"sys":16288},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16290},{"url":448,"details":16291,"fileName":454,"contentType":455},{"size":450,"image":16292},{"width":452,"height":453},{"sys":16294,"fields":16297},{"id":16295,"createdAt":16296},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":16298,"slug":16299,"articleIntro":16298,"category":16300},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[16301],{"metadata":16302,"sys":16305,"fields":16312},{"tags":16303,"concepts":16304},[],[],{"space":16306,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16308,"publishedVersion":404,"revision":62,"contentType":16310,"locale":29},{"sys":16307},{"type":12,"linkType":13,"id":14},{"sys":16309},{"id":21,"type":12,"linkType":22},{"sys":16311},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16313,"metaTitle":414,"metaDescription":415,"mainTitle":16314,"subtitle":433,"heroImage":16329,"ctaButton":456,"ctaLink":457},[413],{"data":16315,"content":16316,"nodeType":74},{},[16317,16323],{"data":16318,"content":16319,"nodeType":78},{},[16320],{"data":16321,"marks":16322,"value":425,"nodeType":82},{},[],{"data":16324,"content":16325,"nodeType":87},{},[16326],{"data":16327,"marks":16328,"value":432,"nodeType":82},{},[],{"metadata":16330,"sys":16333,"fields":16338},{"tags":16331,"concepts":16332},[],[],{"space":16334,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16336,"publishedVersion":62,"revision":44,"locale":29},{"sys":16335},{"type":12,"linkType":13,"id":14},{"sys":16337},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16339},{"url":448,"details":16340,"fileName":454,"contentType":455},{"size":450,"image":16341},{"width":452,"height":453},{"sys":16343,"fields":16346},{"id":16344,"createdAt":16345},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":16347,"slug":16348,"articleIntro":-1,"category":16349},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[16350],{"metadata":16351,"sys":16354,"fields":16361},{"tags":16352,"concepts":16353},[],[],{"space":16355,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16357,"publishedVersion":404,"revision":62,"contentType":16359,"locale":29},{"sys":16356},{"type":12,"linkType":13,"id":14},{"sys":16358},{"id":21,"type":12,"linkType":22},{"sys":16360},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16362,"metaTitle":414,"metaDescription":415,"mainTitle":16363,"subtitle":433,"heroImage":16378,"ctaButton":456,"ctaLink":457},[413],{"data":16364,"content":16365,"nodeType":74},{},[16366,16372],{"data":16367,"content":16368,"nodeType":78},{},[16369],{"data":16370,"marks":16371,"value":425,"nodeType":82},{},[],{"data":16373,"content":16374,"nodeType":87},{},[16375],{"data":16376,"marks":16377,"value":432,"nodeType":82},{},[],{"metadata":16379,"sys":16382,"fields":16387},{"tags":16380,"concepts":16381},[],[],{"space":16383,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16385,"publishedVersion":62,"revision":44,"locale":29},{"sys":16384},{"type":12,"linkType":13,"id":14},{"sys":16386},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16388},{"url":448,"details":16389,"fileName":454,"contentType":455},{"size":450,"image":16390},{"width":452,"height":453},{"sys":16392,"fields":16395},{"id":16393,"createdAt":16394},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":16396,"slug":16397,"articleIntro":16396,"category":16398},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[16399],{"metadata":16400,"sys":16403,"fields":16410},{"tags":16401,"concepts":16402},[],[],{"space":16404,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16406,"publishedVersion":404,"revision":62,"contentType":16408,"locale":29},{"sys":16405},{"type":12,"linkType":13,"id":14},{"sys":16407},{"id":21,"type":12,"linkType":22},{"sys":16409},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16411,"metaTitle":414,"metaDescription":415,"mainTitle":16412,"subtitle":433,"heroImage":16427,"ctaButton":456,"ctaLink":457},[413],{"data":16413,"content":16414,"nodeType":74},{},[16415,16421],{"data":16416,"content":16417,"nodeType":78},{},[16418],{"data":16419,"marks":16420,"value":425,"nodeType":82},{},[],{"data":16422,"content":16423,"nodeType":87},{},[16424],{"data":16425,"marks":16426,"value":432,"nodeType":82},{},[],{"metadata":16428,"sys":16431,"fields":16436},{"tags":16429,"concepts":16430},[],[],{"space":16432,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16434,"publishedVersion":62,"revision":44,"locale":29},{"sys":16433},{"type":12,"linkType":13,"id":14},{"sys":16435},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16437},{"url":448,"details":16438,"fileName":454,"contentType":455},{"size":450,"image":16439},{"width":452,"height":453},{"sys":16441,"fields":16444},{"id":16442,"createdAt":16443},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":16445,"slug":16446,"articleIntro":16445,"category":16447},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[16448],{"metadata":16449,"sys":16452,"fields":16459},{"tags":16450,"concepts":16451},[],[],{"space":16453,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16455,"publishedVersion":404,"revision":62,"contentType":16457,"locale":29},{"sys":16454},{"type":12,"linkType":13,"id":14},{"sys":16456},{"id":21,"type":12,"linkType":22},{"sys":16458},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16460,"metaTitle":414,"metaDescription":415,"mainTitle":16461,"subtitle":433,"heroImage":16476,"ctaButton":456,"ctaLink":457},[413],{"data":16462,"content":16463,"nodeType":74},{},[16464,16470],{"data":16465,"content":16466,"nodeType":78},{},[16467],{"data":16468,"marks":16469,"value":425,"nodeType":82},{},[],{"data":16471,"content":16472,"nodeType":87},{},[16473],{"data":16474,"marks":16475,"value":432,"nodeType":82},{},[],{"metadata":16477,"sys":16480,"fields":16485},{"tags":16478,"concepts":16479},[],[],{"space":16481,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16483,"publishedVersion":62,"revision":44,"locale":29},{"sys":16482},{"type":12,"linkType":13,"id":14},{"sys":16484},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16486},{"url":448,"details":16487,"fileName":454,"contentType":455},{"size":450,"image":16488},{"width":452,"height":453},{"sys":16490,"fields":16493},{"id":16491,"createdAt":16492},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":16494,"slug":16495,"articleIntro":16494,"category":16496},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[16497],{"metadata":16498,"sys":16501,"fields":16508},{"tags":16499,"concepts":16500},[],[],{"space":16502,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16504,"publishedVersion":404,"revision":62,"contentType":16506,"locale":29},{"sys":16503},{"type":12,"linkType":13,"id":14},{"sys":16505},{"id":21,"type":12,"linkType":22},{"sys":16507},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16509,"metaTitle":414,"metaDescription":415,"mainTitle":16510,"subtitle":433,"heroImage":16525,"ctaButton":456,"ctaLink":457},[413],{"data":16511,"content":16512,"nodeType":74},{},[16513,16519],{"data":16514,"content":16515,"nodeType":78},{},[16516],{"data":16517,"marks":16518,"value":425,"nodeType":82},{},[],{"data":16520,"content":16521,"nodeType":87},{},[16522],{"data":16523,"marks":16524,"value":432,"nodeType":82},{},[],{"metadata":16526,"sys":16529,"fields":16534},{"tags":16527,"concepts":16528},[],[],{"space":16530,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16532,"publishedVersion":62,"revision":44,"locale":29},{"sys":16531},{"type":12,"linkType":13,"id":14},{"sys":16533},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16535},{"url":448,"details":16536,"fileName":454,"contentType":455},{"size":450,"image":16537},{"width":452,"height":453},{"sys":16539,"fields":16542},{"id":16540,"createdAt":16541},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":16543,"slug":16544,"articleIntro":16543,"category":16545},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[16546],{"metadata":16547,"sys":16550,"fields":16557},{"tags":16548,"concepts":16549},[],[],{"space":16551,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16553,"publishedVersion":404,"revision":62,"contentType":16555,"locale":29},{"sys":16552},{"type":12,"linkType":13,"id":14},{"sys":16554},{"id":21,"type":12,"linkType":22},{"sys":16556},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16558,"metaTitle":414,"metaDescription":415,"mainTitle":16559,"subtitle":433,"heroImage":16574,"ctaButton":456,"ctaLink":457},[413],{"data":16560,"content":16561,"nodeType":74},{},[16562,16568],{"data":16563,"content":16564,"nodeType":78},{},[16565],{"data":16566,"marks":16567,"value":425,"nodeType":82},{},[],{"data":16569,"content":16570,"nodeType":87},{},[16571],{"data":16572,"marks":16573,"value":432,"nodeType":82},{},[],{"metadata":16575,"sys":16578,"fields":16583},{"tags":16576,"concepts":16577},[],[],{"space":16579,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16581,"publishedVersion":62,"revision":44,"locale":29},{"sys":16580},{"type":12,"linkType":13,"id":14},{"sys":16582},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16584},{"url":448,"details":16585,"fileName":454,"contentType":455},{"size":450,"image":16586},{"width":452,"height":453},{"sys":16588,"fields":16591},{"id":16589,"createdAt":16590},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":16592,"slug":16593,"articleIntro":-1,"category":16594},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[16595],{"metadata":16596,"sys":16599,"fields":16606},{"tags":16597,"concepts":16598},[],[],{"space":16600,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16602,"publishedVersion":404,"revision":62,"contentType":16604,"locale":29},{"sys":16601},{"type":12,"linkType":13,"id":14},{"sys":16603},{"id":21,"type":12,"linkType":22},{"sys":16605},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16607,"metaTitle":414,"metaDescription":415,"mainTitle":16608,"subtitle":433,"heroImage":16623,"ctaButton":456,"ctaLink":457},[413],{"data":16609,"content":16610,"nodeType":74},{},[16611,16617],{"data":16612,"content":16613,"nodeType":78},{},[16614],{"data":16615,"marks":16616,"value":425,"nodeType":82},{},[],{"data":16618,"content":16619,"nodeType":87},{},[16620],{"data":16621,"marks":16622,"value":432,"nodeType":82},{},[],{"metadata":16624,"sys":16627,"fields":16632},{"tags":16625,"concepts":16626},[],[],{"space":16628,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16630,"publishedVersion":62,"revision":44,"locale":29},{"sys":16629},{"type":12,"linkType":13,"id":14},{"sys":16631},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16633},{"url":448,"details":16634,"fileName":454,"contentType":455},{"size":450,"image":16635},{"width":452,"height":453},{"sys":16637,"fields":16640},{"id":16638,"createdAt":16639},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":16641,"slug":16642,"articleIntro":16641,"category":16643},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[16644],{"metadata":16645,"sys":16648,"fields":16655},{"tags":16646,"concepts":16647},[],[],{"space":16649,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16651,"publishedVersion":404,"revision":62,"contentType":16653,"locale":29},{"sys":16650},{"type":12,"linkType":13,"id":14},{"sys":16652},{"id":21,"type":12,"linkType":22},{"sys":16654},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16656,"metaTitle":414,"metaDescription":415,"mainTitle":16657,"subtitle":433,"heroImage":16672,"ctaButton":456,"ctaLink":457},[413],{"data":16658,"content":16659,"nodeType":74},{},[16660,16666],{"data":16661,"content":16662,"nodeType":78},{},[16663],{"data":16664,"marks":16665,"value":425,"nodeType":82},{},[],{"data":16667,"content":16668,"nodeType":87},{},[16669],{"data":16670,"marks":16671,"value":432,"nodeType":82},{},[],{"metadata":16673,"sys":16676,"fields":16681},{"tags":16674,"concepts":16675},[],[],{"space":16677,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16679,"publishedVersion":62,"revision":44,"locale":29},{"sys":16678},{"type":12,"linkType":13,"id":14},{"sys":16680},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16682},{"url":448,"details":16683,"fileName":454,"contentType":455},{"size":450,"image":16684},{"width":452,"height":453},{"sys":16686,"fields":16687},{"id":15,"createdAt":17},{"title":31,"slug":389,"articleIntro":31,"category":16688},[16689],{"metadata":16690,"sys":16693,"fields":16700},{"tags":16691,"concepts":16692},[],[],{"space":16694,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16696,"publishedVersion":404,"revision":62,"contentType":16698,"locale":29},{"sys":16695},{"type":12,"linkType":13,"id":14},{"sys":16697},{"id":21,"type":12,"linkType":22},{"sys":16699},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16701,"metaTitle":414,"metaDescription":415,"mainTitle":16702,"subtitle":433,"heroImage":16717,"ctaButton":456,"ctaLink":457},[413],{"data":16703,"content":16704,"nodeType":74},{},[16705,16711],{"data":16706,"content":16707,"nodeType":78},{},[16708],{"data":16709,"marks":16710,"value":425,"nodeType":82},{},[],{"data":16712,"content":16713,"nodeType":87},{},[16714],{"data":16715,"marks":16716,"value":432,"nodeType":82},{},[],{"metadata":16718,"sys":16721,"fields":16726},{"tags":16719,"concepts":16720},[],[],{"space":16722,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16724,"publishedVersion":62,"revision":44,"locale":29},{"sys":16723},{"type":12,"linkType":13,"id":14},{"sys":16725},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16727},{"url":448,"details":16728,"fileName":454,"contentType":455},{"size":450,"image":16729},{"width":452,"height":453},{"sys":16731,"fields":16734},{"id":16732,"createdAt":16733},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":16735,"slug":16736,"articleIntro":16735,"category":16737},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[16738],{"metadata":16739,"sys":16742,"fields":16749},{"tags":16740,"concepts":16741},[],[],{"space":16743,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16745,"publishedVersion":404,"revision":62,"contentType":16747,"locale":29},{"sys":16744},{"type":12,"linkType":13,"id":14},{"sys":16746},{"id":21,"type":12,"linkType":22},{"sys":16748},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16750,"metaTitle":414,"metaDescription":415,"mainTitle":16751,"subtitle":433,"heroImage":16766,"ctaButton":456,"ctaLink":457},[413],{"data":16752,"content":16753,"nodeType":74},{},[16754,16760],{"data":16755,"content":16756,"nodeType":78},{},[16757],{"data":16758,"marks":16759,"value":425,"nodeType":82},{},[],{"data":16761,"content":16762,"nodeType":87},{},[16763],{"data":16764,"marks":16765,"value":432,"nodeType":82},{},[],{"metadata":16767,"sys":16770,"fields":16775},{"tags":16768,"concepts":16769},[],[],{"space":16771,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16773,"publishedVersion":62,"revision":44,"locale":29},{"sys":16772},{"type":12,"linkType":13,"id":14},{"sys":16774},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16776},{"url":448,"details":16777,"fileName":454,"contentType":455},{"size":450,"image":16778},{"width":452,"height":453},{"sys":16780,"fields":16783},{"id":16781,"createdAt":16782},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":16784,"slug":16785,"articleIntro":16784,"category":16786},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[16787],{"metadata":16788,"sys":16791,"fields":16798},{"tags":16789,"concepts":16790},[],[],{"space":16792,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16794,"publishedVersion":404,"revision":62,"contentType":16796,"locale":29},{"sys":16793},{"type":12,"linkType":13,"id":14},{"sys":16795},{"id":21,"type":12,"linkType":22},{"sys":16797},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16799,"metaTitle":414,"metaDescription":415,"mainTitle":16800,"subtitle":433,"heroImage":16815,"ctaButton":456,"ctaLink":457},[413],{"data":16801,"content":16802,"nodeType":74},{},[16803,16809],{"data":16804,"content":16805,"nodeType":78},{},[16806],{"data":16807,"marks":16808,"value":425,"nodeType":82},{},[],{"data":16810,"content":16811,"nodeType":87},{},[16812],{"data":16813,"marks":16814,"value":432,"nodeType":82},{},[],{"metadata":16816,"sys":16819,"fields":16824},{"tags":16817,"concepts":16818},[],[],{"space":16820,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16822,"publishedVersion":62,"revision":44,"locale":29},{"sys":16821},{"type":12,"linkType":13,"id":14},{"sys":16823},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16825},{"url":448,"details":16826,"fileName":454,"contentType":455},{"size":450,"image":16827},{"width":452,"height":453},{"sys":16829,"fields":16832},{"id":16830,"createdAt":16831},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":16833,"slug":16834,"articleIntro":16833,"category":16835},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[16836],{"metadata":16837,"sys":16840,"fields":16847},{"tags":16838,"concepts":16839},[],[],{"space":16841,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16843,"publishedVersion":404,"revision":62,"contentType":16845,"locale":29},{"sys":16842},{"type":12,"linkType":13,"id":14},{"sys":16844},{"id":21,"type":12,"linkType":22},{"sys":16846},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16848,"metaTitle":414,"metaDescription":415,"mainTitle":16849,"subtitle":433,"heroImage":16864,"ctaButton":456,"ctaLink":457},[413],{"data":16850,"content":16851,"nodeType":74},{},[16852,16858],{"data":16853,"content":16854,"nodeType":78},{},[16855],{"data":16856,"marks":16857,"value":425,"nodeType":82},{},[],{"data":16859,"content":16860,"nodeType":87},{},[16861],{"data":16862,"marks":16863,"value":432,"nodeType":82},{},[],{"metadata":16865,"sys":16868,"fields":16873},{"tags":16866,"concepts":16867},[],[],{"space":16869,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16871,"publishedVersion":62,"revision":44,"locale":29},{"sys":16870},{"type":12,"linkType":13,"id":14},{"sys":16872},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16874},{"url":448,"details":16875,"fileName":454,"contentType":455},{"size":450,"image":16876},{"width":452,"height":453},{"sys":16878,"fields":16881},{"id":16879,"createdAt":16880},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":16882,"slug":16883,"articleIntro":16882,"category":16884},"Compte 508 - Obligations","compte-508-obligations",[16885],{"metadata":16886,"sys":16889,"fields":16896},{"tags":16887,"concepts":16888},[],[],{"space":16890,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16892,"publishedVersion":404,"revision":62,"contentType":16894,"locale":29},{"sys":16891},{"type":12,"linkType":13,"id":14},{"sys":16893},{"id":21,"type":12,"linkType":22},{"sys":16895},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16897,"metaTitle":414,"metaDescription":415,"mainTitle":16898,"subtitle":433,"heroImage":16913,"ctaButton":456,"ctaLink":457},[413],{"data":16899,"content":16900,"nodeType":74},{},[16901,16907],{"data":16902,"content":16903,"nodeType":78},{},[16904],{"data":16905,"marks":16906,"value":425,"nodeType":82},{},[],{"data":16908,"content":16909,"nodeType":87},{},[16910],{"data":16911,"marks":16912,"value":432,"nodeType":82},{},[],{"metadata":16914,"sys":16917,"fields":16922},{"tags":16915,"concepts":16916},[],[],{"space":16918,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16920,"publishedVersion":62,"revision":44,"locale":29},{"sys":16919},{"type":12,"linkType":13,"id":14},{"sys":16921},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16923},{"url":448,"details":16924,"fileName":454,"contentType":455},{"size":450,"image":16925},{"width":452,"height":453},{"sys":16927,"fields":16930},{"id":16928,"createdAt":16929},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":16931,"slug":16932,"articleIntro":-1,"category":16933},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[16934],{"metadata":16935,"sys":16938,"fields":16945},{"tags":16936,"concepts":16937},[],[],{"space":16939,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16941,"publishedVersion":404,"revision":62,"contentType":16943,"locale":29},{"sys":16940},{"type":12,"linkType":13,"id":14},{"sys":16942},{"id":21,"type":12,"linkType":22},{"sys":16944},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16946,"metaTitle":414,"metaDescription":415,"mainTitle":16947,"subtitle":433,"heroImage":16962,"ctaButton":456,"ctaLink":457},[413],{"data":16948,"content":16949,"nodeType":74},{},[16950,16956],{"data":16951,"content":16952,"nodeType":78},{},[16953],{"data":16954,"marks":16955,"value":425,"nodeType":82},{},[],{"data":16957,"content":16958,"nodeType":87},{},[16959],{"data":16960,"marks":16961,"value":432,"nodeType":82},{},[],{"metadata":16963,"sys":16966,"fields":16971},{"tags":16964,"concepts":16965},[],[],{"space":16967,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":16969,"publishedVersion":62,"revision":44,"locale":29},{"sys":16968},{"type":12,"linkType":13,"id":14},{"sys":16970},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":16972},{"url":448,"details":16973,"fileName":454,"contentType":455},{"size":450,"image":16974},{"width":452,"height":453},{"sys":16976,"fields":16979},{"id":16977,"createdAt":16978},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":16980,"slug":16981,"articleIntro":-1,"category":16982},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[16983],{"metadata":16984,"sys":16987,"fields":16994},{"tags":16985,"concepts":16986},[],[],{"space":16988,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":16990,"publishedVersion":404,"revision":62,"contentType":16992,"locale":29},{"sys":16989},{"type":12,"linkType":13,"id":14},{"sys":16991},{"id":21,"type":12,"linkType":22},{"sys":16993},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":16995,"metaTitle":414,"metaDescription":415,"mainTitle":16996,"subtitle":433,"heroImage":17011,"ctaButton":456,"ctaLink":457},[413],{"data":16997,"content":16998,"nodeType":74},{},[16999,17005],{"data":17000,"content":17001,"nodeType":78},{},[17002],{"data":17003,"marks":17004,"value":425,"nodeType":82},{},[],{"data":17006,"content":17007,"nodeType":87},{},[17008],{"data":17009,"marks":17010,"value":432,"nodeType":82},{},[],{"metadata":17012,"sys":17015,"fields":17020},{"tags":17013,"concepts":17014},[],[],{"space":17016,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17018,"publishedVersion":62,"revision":44,"locale":29},{"sys":17017},{"type":12,"linkType":13,"id":14},{"sys":17019},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17021},{"url":448,"details":17022,"fileName":454,"contentType":455},{"size":450,"image":17023},{"width":452,"height":453},{"sys":17025,"fields":17028},{"id":17026,"createdAt":17027},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17029,"slug":17030,"articleIntro":17029,"category":17031},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17032],{"metadata":17033,"sys":17036,"fields":17043},{"tags":17034,"concepts":17035},[],[],{"space":17037,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17039,"publishedVersion":404,"revision":62,"contentType":17041,"locale":29},{"sys":17038},{"type":12,"linkType":13,"id":14},{"sys":17040},{"id":21,"type":12,"linkType":22},{"sys":17042},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17044,"metaTitle":414,"metaDescription":415,"mainTitle":17045,"subtitle":433,"heroImage":17060,"ctaButton":456,"ctaLink":457},[413],{"data":17046,"content":17047,"nodeType":74},{},[17048,17054],{"data":17049,"content":17050,"nodeType":78},{},[17051],{"data":17052,"marks":17053,"value":425,"nodeType":82},{},[],{"data":17055,"content":17056,"nodeType":87},{},[17057],{"data":17058,"marks":17059,"value":432,"nodeType":82},{},[],{"metadata":17061,"sys":17064,"fields":17069},{"tags":17062,"concepts":17063},[],[],{"space":17065,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17067,"publishedVersion":62,"revision":44,"locale":29},{"sys":17066},{"type":12,"linkType":13,"id":14},{"sys":17068},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17070},{"url":448,"details":17071,"fileName":454,"contentType":455},{"size":450,"image":17072},{"width":452,"height":453},{"sys":17074,"fields":17077},{"id":17075,"createdAt":17076},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":17078,"slug":17079,"articleIntro":-1,"category":17080},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[17081],{"metadata":17082,"sys":17085,"fields":17092},{"tags":17083,"concepts":17084},[],[],{"space":17086,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17088,"publishedVersion":404,"revision":62,"contentType":17090,"locale":29},{"sys":17087},{"type":12,"linkType":13,"id":14},{"sys":17089},{"id":21,"type":12,"linkType":22},{"sys":17091},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17093,"metaTitle":414,"metaDescription":415,"mainTitle":17094,"subtitle":433,"heroImage":17109,"ctaButton":456,"ctaLink":457},[413],{"data":17095,"content":17096,"nodeType":74},{},[17097,17103],{"data":17098,"content":17099,"nodeType":78},{},[17100],{"data":17101,"marks":17102,"value":425,"nodeType":82},{},[],{"data":17104,"content":17105,"nodeType":87},{},[17106],{"data":17107,"marks":17108,"value":432,"nodeType":82},{},[],{"metadata":17110,"sys":17113,"fields":17118},{"tags":17111,"concepts":17112},[],[],{"space":17114,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17116,"publishedVersion":62,"revision":44,"locale":29},{"sys":17115},{"type":12,"linkType":13,"id":14},{"sys":17117},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17119},{"url":448,"details":17120,"fileName":454,"contentType":455},{"size":450,"image":17121},{"width":452,"height":453},{"sys":17123,"fields":17126},{"id":17124,"createdAt":17125},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":17127,"slug":17128,"articleIntro":17127,"category":17129},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[17130],{"metadata":17131,"sys":17134,"fields":17141},{"tags":17132,"concepts":17133},[],[],{"space":17135,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17137,"publishedVersion":404,"revision":62,"contentType":17139,"locale":29},{"sys":17136},{"type":12,"linkType":13,"id":14},{"sys":17138},{"id":21,"type":12,"linkType":22},{"sys":17140},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17142,"metaTitle":414,"metaDescription":415,"mainTitle":17143,"subtitle":433,"heroImage":17158,"ctaButton":456,"ctaLink":457},[413],{"data":17144,"content":17145,"nodeType":74},{},[17146,17152],{"data":17147,"content":17148,"nodeType":78},{},[17149],{"data":17150,"marks":17151,"value":425,"nodeType":82},{},[],{"data":17153,"content":17154,"nodeType":87},{},[17155],{"data":17156,"marks":17157,"value":432,"nodeType":82},{},[],{"metadata":17159,"sys":17162,"fields":17167},{"tags":17160,"concepts":17161},[],[],{"space":17163,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17165,"publishedVersion":62,"revision":44,"locale":29},{"sys":17164},{"type":12,"linkType":13,"id":14},{"sys":17166},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17168},{"url":448,"details":17169,"fileName":454,"contentType":455},{"size":450,"image":17170},{"width":452,"height":453},{"sys":17172,"fields":17175},{"id":17173,"createdAt":17174},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":17176,"slug":17177,"articleIntro":17176,"category":17178},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[17179],{"metadata":17180,"sys":17183,"fields":17190},{"tags":17181,"concepts":17182},[],[],{"space":17184,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17186,"publishedVersion":404,"revision":62,"contentType":17188,"locale":29},{"sys":17185},{"type":12,"linkType":13,"id":14},{"sys":17187},{"id":21,"type":12,"linkType":22},{"sys":17189},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17191,"metaTitle":414,"metaDescription":415,"mainTitle":17192,"subtitle":433,"heroImage":17207,"ctaButton":456,"ctaLink":457},[413],{"data":17193,"content":17194,"nodeType":74},{},[17195,17201],{"data":17196,"content":17197,"nodeType":78},{},[17198],{"data":17199,"marks":17200,"value":425,"nodeType":82},{},[],{"data":17202,"content":17203,"nodeType":87},{},[17204],{"data":17205,"marks":17206,"value":432,"nodeType":82},{},[],{"metadata":17208,"sys":17211,"fields":17216},{"tags":17209,"concepts":17210},[],[],{"space":17212,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17214,"publishedVersion":62,"revision":44,"locale":29},{"sys":17213},{"type":12,"linkType":13,"id":14},{"sys":17215},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17217},{"url":448,"details":17218,"fileName":454,"contentType":455},{"size":450,"image":17219},{"width":452,"height":453},{"sys":17221,"fields":17224},{"id":17222,"createdAt":17223},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":17225,"slug":17226,"articleIntro":17225,"category":17227},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[17228],{"metadata":17229,"sys":17232,"fields":17239},{"tags":17230,"concepts":17231},[],[],{"space":17233,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17235,"publishedVersion":404,"revision":62,"contentType":17237,"locale":29},{"sys":17234},{"type":12,"linkType":13,"id":14},{"sys":17236},{"id":21,"type":12,"linkType":22},{"sys":17238},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17240,"metaTitle":414,"metaDescription":415,"mainTitle":17241,"subtitle":433,"heroImage":17256,"ctaButton":456,"ctaLink":457},[413],{"data":17242,"content":17243,"nodeType":74},{},[17244,17250],{"data":17245,"content":17246,"nodeType":78},{},[17247],{"data":17248,"marks":17249,"value":425,"nodeType":82},{},[],{"data":17251,"content":17252,"nodeType":87},{},[17253],{"data":17254,"marks":17255,"value":432,"nodeType":82},{},[],{"metadata":17257,"sys":17260,"fields":17265},{"tags":17258,"concepts":17259},[],[],{"space":17261,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17263,"publishedVersion":62,"revision":44,"locale":29},{"sys":17262},{"type":12,"linkType":13,"id":14},{"sys":17264},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17266},{"url":448,"details":17267,"fileName":454,"contentType":455},{"size":450,"image":17268},{"width":452,"height":453},{"sys":17270,"fields":17273},{"id":17271,"createdAt":17272},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":17274,"slug":17275,"articleIntro":17274,"category":17276},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[17277],{"metadata":17278,"sys":17281,"fields":17288},{"tags":17279,"concepts":17280},[],[],{"space":17282,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17284,"publishedVersion":404,"revision":62,"contentType":17286,"locale":29},{"sys":17283},{"type":12,"linkType":13,"id":14},{"sys":17285},{"id":21,"type":12,"linkType":22},{"sys":17287},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17289,"metaTitle":414,"metaDescription":415,"mainTitle":17290,"subtitle":433,"heroImage":17305,"ctaButton":456,"ctaLink":457},[413],{"data":17291,"content":17292,"nodeType":74},{},[17293,17299],{"data":17294,"content":17295,"nodeType":78},{},[17296],{"data":17297,"marks":17298,"value":425,"nodeType":82},{},[],{"data":17300,"content":17301,"nodeType":87},{},[17302],{"data":17303,"marks":17304,"value":432,"nodeType":82},{},[],{"metadata":17306,"sys":17309,"fields":17314},{"tags":17307,"concepts":17308},[],[],{"space":17310,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17312,"publishedVersion":62,"revision":44,"locale":29},{"sys":17311},{"type":12,"linkType":13,"id":14},{"sys":17313},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17315},{"url":448,"details":17316,"fileName":454,"contentType":455},{"size":450,"image":17317},{"width":452,"height":453},{"sys":17319,"fields":17322},{"id":17320,"createdAt":17321},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":17323,"slug":17324,"articleIntro":17323,"category":17325},"4686 - Charges à payer","compte-4686-charges-a-payer",[17326],{"metadata":17327,"sys":17330,"fields":17337},{"tags":17328,"concepts":17329},[],[],{"space":17331,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17333,"publishedVersion":404,"revision":62,"contentType":17335,"locale":29},{"sys":17332},{"type":12,"linkType":13,"id":14},{"sys":17334},{"id":21,"type":12,"linkType":22},{"sys":17336},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17338,"metaTitle":414,"metaDescription":415,"mainTitle":17339,"subtitle":433,"heroImage":17354,"ctaButton":456,"ctaLink":457},[413],{"data":17340,"content":17341,"nodeType":74},{},[17342,17348],{"data":17343,"content":17344,"nodeType":78},{},[17345],{"data":17346,"marks":17347,"value":425,"nodeType":82},{},[],{"data":17349,"content":17350,"nodeType":87},{},[17351],{"data":17352,"marks":17353,"value":432,"nodeType":82},{},[],{"metadata":17355,"sys":17358,"fields":17363},{"tags":17356,"concepts":17357},[],[],{"space":17359,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17361,"publishedVersion":62,"revision":44,"locale":29},{"sys":17360},{"type":12,"linkType":13,"id":14},{"sys":17362},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17364},{"url":448,"details":17365,"fileName":454,"contentType":455},{"size":450,"image":17366},{"width":452,"height":453},{"sys":17368,"fields":17371},{"id":17369,"createdAt":17370},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":17372,"slug":17373,"articleIntro":17372,"category":17374},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[17375],{"metadata":17376,"sys":17379,"fields":17386},{"tags":17377,"concepts":17378},[],[],{"space":17380,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17382,"publishedVersion":404,"revision":62,"contentType":17384,"locale":29},{"sys":17381},{"type":12,"linkType":13,"id":14},{"sys":17383},{"id":21,"type":12,"linkType":22},{"sys":17385},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17387,"metaTitle":414,"metaDescription":415,"mainTitle":17388,"subtitle":433,"heroImage":17403,"ctaButton":456,"ctaLink":457},[413],{"data":17389,"content":17390,"nodeType":74},{},[17391,17397],{"data":17392,"content":17393,"nodeType":78},{},[17394],{"data":17395,"marks":17396,"value":425,"nodeType":82},{},[],{"data":17398,"content":17399,"nodeType":87},{},[17400],{"data":17401,"marks":17402,"value":432,"nodeType":82},{},[],{"metadata":17404,"sys":17407,"fields":17412},{"tags":17405,"concepts":17406},[],[],{"space":17408,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17410,"publishedVersion":62,"revision":44,"locale":29},{"sys":17409},{"type":12,"linkType":13,"id":14},{"sys":17411},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17413},{"url":448,"details":17414,"fileName":454,"contentType":455},{"size":450,"image":17415},{"width":452,"height":453},{"sys":17417,"fields":17420},{"id":17418,"createdAt":17419},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":17421,"slug":17422,"articleIntro":17421,"category":17423},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[17424],{"metadata":17425,"sys":17428,"fields":17435},{"tags":17426,"concepts":17427},[],[],{"space":17429,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17431,"publishedVersion":404,"revision":62,"contentType":17433,"locale":29},{"sys":17430},{"type":12,"linkType":13,"id":14},{"sys":17432},{"id":21,"type":12,"linkType":22},{"sys":17434},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17436,"metaTitle":414,"metaDescription":415,"mainTitle":17437,"subtitle":433,"heroImage":17452,"ctaButton":456,"ctaLink":457},[413],{"data":17438,"content":17439,"nodeType":74},{},[17440,17446],{"data":17441,"content":17442,"nodeType":78},{},[17443],{"data":17444,"marks":17445,"value":425,"nodeType":82},{},[],{"data":17447,"content":17448,"nodeType":87},{},[17449],{"data":17450,"marks":17451,"value":432,"nodeType":82},{},[],{"metadata":17453,"sys":17456,"fields":17461},{"tags":17454,"concepts":17455},[],[],{"space":17457,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17459,"publishedVersion":62,"revision":44,"locale":29},{"sys":17458},{"type":12,"linkType":13,"id":14},{"sys":17460},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17462},{"url":448,"details":17463,"fileName":454,"contentType":455},{"size":450,"image":17464},{"width":452,"height":453},{"sys":17466,"fields":17469},{"id":17467,"createdAt":17468},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":17470,"slug":17471,"articleIntro":17470,"category":17472},"1688 - Intérêts courus","compte-1688-interets-courus",[17473],{"metadata":17474,"sys":17477,"fields":17484},{"tags":17475,"concepts":17476},[],[],{"space":17478,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17480,"publishedVersion":404,"revision":62,"contentType":17482,"locale":29},{"sys":17479},{"type":12,"linkType":13,"id":14},{"sys":17481},{"id":21,"type":12,"linkType":22},{"sys":17483},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17485,"metaTitle":414,"metaDescription":415,"mainTitle":17486,"subtitle":433,"heroImage":17501,"ctaButton":456,"ctaLink":457},[413],{"data":17487,"content":17488,"nodeType":74},{},[17489,17495],{"data":17490,"content":17491,"nodeType":78},{},[17492],{"data":17493,"marks":17494,"value":425,"nodeType":82},{},[],{"data":17496,"content":17497,"nodeType":87},{},[17498],{"data":17499,"marks":17500,"value":432,"nodeType":82},{},[],{"metadata":17502,"sys":17505,"fields":17510},{"tags":17503,"concepts":17504},[],[],{"space":17506,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17508,"publishedVersion":62,"revision":44,"locale":29},{"sys":17507},{"type":12,"linkType":13,"id":14},{"sys":17509},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17511},{"url":448,"details":17512,"fileName":454,"contentType":455},{"size":450,"image":17513},{"width":452,"height":453},{"sys":17515,"fields":17518},{"id":17516,"createdAt":17517},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":17519,"slug":17520,"articleIntro":17519,"category":17521},"472 - Comptes d'attente","compte-472-comptes-d-attente",[17522],{"metadata":17523,"sys":17526,"fields":17533},{"tags":17524,"concepts":17525},[],[],{"space":17527,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17529,"publishedVersion":404,"revision":62,"contentType":17531,"locale":29},{"sys":17528},{"type":12,"linkType":13,"id":14},{"sys":17530},{"id":21,"type":12,"linkType":22},{"sys":17532},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17534,"metaTitle":414,"metaDescription":415,"mainTitle":17535,"subtitle":433,"heroImage":17550,"ctaButton":456,"ctaLink":457},[413],{"data":17536,"content":17537,"nodeType":74},{},[17538,17544],{"data":17539,"content":17540,"nodeType":78},{},[17541],{"data":17542,"marks":17543,"value":425,"nodeType":82},{},[],{"data":17545,"content":17546,"nodeType":87},{},[17547],{"data":17548,"marks":17549,"value":432,"nodeType":82},{},[],{"metadata":17551,"sys":17554,"fields":17559},{"tags":17552,"concepts":17553},[],[],{"space":17555,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17557,"publishedVersion":62,"revision":44,"locale":29},{"sys":17556},{"type":12,"linkType":13,"id":14},{"sys":17558},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17560},{"url":448,"details":17561,"fileName":454,"contentType":455},{"size":450,"image":17562},{"width":452,"height":453},{"sys":17564,"fields":17567},{"id":17565,"createdAt":17566},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":17568,"slug":17569,"articleIntro":17568,"category":17570},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[17571],{"metadata":17572,"sys":17575,"fields":17582},{"tags":17573,"concepts":17574},[],[],{"space":17576,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17578,"publishedVersion":404,"revision":62,"contentType":17580,"locale":29},{"sys":17577},{"type":12,"linkType":13,"id":14},{"sys":17579},{"id":21,"type":12,"linkType":22},{"sys":17581},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17583,"metaTitle":414,"metaDescription":415,"mainTitle":17584,"subtitle":433,"heroImage":17599,"ctaButton":456,"ctaLink":457},[413],{"data":17585,"content":17586,"nodeType":74},{},[17587,17593],{"data":17588,"content":17589,"nodeType":78},{},[17590],{"data":17591,"marks":17592,"value":425,"nodeType":82},{},[],{"data":17594,"content":17595,"nodeType":87},{},[17596],{"data":17597,"marks":17598,"value":432,"nodeType":82},{},[],{"metadata":17600,"sys":17603,"fields":17608},{"tags":17601,"concepts":17602},[],[],{"space":17604,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17606,"publishedVersion":62,"revision":44,"locale":29},{"sys":17605},{"type":12,"linkType":13,"id":14},{"sys":17607},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17609},{"url":448,"details":17610,"fileName":454,"contentType":455},{"size":450,"image":17611},{"width":452,"height":453},{"sys":17613,"fields":17616},{"id":17614,"createdAt":17615},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":17617,"slug":17618,"articleIntro":-1,"category":17619},"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",[17620],{"metadata":17621,"sys":17624,"fields":17631},{"tags":17622,"concepts":17623},[],[],{"space":17625,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17627,"publishedVersion":404,"revision":62,"contentType":17629,"locale":29},{"sys":17626},{"type":12,"linkType":13,"id":14},{"sys":17628},{"id":21,"type":12,"linkType":22},{"sys":17630},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17632,"metaTitle":414,"metaDescription":415,"mainTitle":17633,"subtitle":433,"heroImage":17648,"ctaButton":456,"ctaLink":457},[413],{"data":17634,"content":17635,"nodeType":74},{},[17636,17642],{"data":17637,"content":17638,"nodeType":78},{},[17639],{"data":17640,"marks":17641,"value":425,"nodeType":82},{},[],{"data":17643,"content":17644,"nodeType":87},{},[17645],{"data":17646,"marks":17647,"value":432,"nodeType":82},{},[],{"metadata":17649,"sys":17652,"fields":17657},{"tags":17650,"concepts":17651},[],[],{"space":17653,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17655,"publishedVersion":62,"revision":44,"locale":29},{"sys":17654},{"type":12,"linkType":13,"id":14},{"sys":17656},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17658},{"url":448,"details":17659,"fileName":454,"contentType":455},{"size":450,"image":17660},{"width":452,"height":453},{"sys":17662,"fields":17665},{"id":17663,"createdAt":17664},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":17666,"slug":17667,"articleIntro":17666,"category":17668},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[17669],{"metadata":17670,"sys":17673,"fields":17680},{"tags":17671,"concepts":17672},[],[],{"space":17674,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17676,"publishedVersion":404,"revision":62,"contentType":17678,"locale":29},{"sys":17675},{"type":12,"linkType":13,"id":14},{"sys":17677},{"id":21,"type":12,"linkType":22},{"sys":17679},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17681,"metaTitle":414,"metaDescription":415,"mainTitle":17682,"subtitle":433,"heroImage":17697,"ctaButton":456,"ctaLink":457},[413],{"data":17683,"content":17684,"nodeType":74},{},[17685,17691],{"data":17686,"content":17687,"nodeType":78},{},[17688],{"data":17689,"marks":17690,"value":425,"nodeType":82},{},[],{"data":17692,"content":17693,"nodeType":87},{},[17694],{"data":17695,"marks":17696,"value":432,"nodeType":82},{},[],{"metadata":17698,"sys":17701,"fields":17706},{"tags":17699,"concepts":17700},[],[],{"space":17702,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17704,"publishedVersion":62,"revision":44,"locale":29},{"sys":17703},{"type":12,"linkType":13,"id":14},{"sys":17705},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17707},{"url":448,"details":17708,"fileName":454,"contentType":455},{"size":450,"image":17709},{"width":452,"height":453},{"sys":17711,"fields":17714},{"id":17712,"createdAt":17713},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":17715,"slug":17716,"articleIntro":17715,"category":17717},"Compte 503 - Actions","compte-503-actions",[17718],{"metadata":17719,"sys":17722,"fields":17729},{"tags":17720,"concepts":17721},[],[],{"space":17723,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17725,"publishedVersion":404,"revision":62,"contentType":17727,"locale":29},{"sys":17724},{"type":12,"linkType":13,"id":14},{"sys":17726},{"id":21,"type":12,"linkType":22},{"sys":17728},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17730,"metaTitle":414,"metaDescription":415,"mainTitle":17731,"subtitle":433,"heroImage":17746,"ctaButton":456,"ctaLink":457},[413],{"data":17732,"content":17733,"nodeType":74},{},[17734,17740],{"data":17735,"content":17736,"nodeType":78},{},[17737],{"data":17738,"marks":17739,"value":425,"nodeType":82},{},[],{"data":17741,"content":17742,"nodeType":87},{},[17743],{"data":17744,"marks":17745,"value":432,"nodeType":82},{},[],{"metadata":17747,"sys":17750,"fields":17755},{"tags":17748,"concepts":17749},[],[],{"space":17751,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17753,"publishedVersion":62,"revision":44,"locale":29},{"sys":17752},{"type":12,"linkType":13,"id":14},{"sys":17754},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17756},{"url":448,"details":17757,"fileName":454,"contentType":455},{"size":450,"image":17758},{"width":452,"height":453},{"sys":17760,"fields":17763},{"id":17761,"createdAt":17762},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":17764,"slug":17765,"articleIntro":17764,"category":17766},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[17767],{"metadata":17768,"sys":17771,"fields":17778},{"tags":17769,"concepts":17770},[],[],{"space":17772,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17774,"publishedVersion":404,"revision":62,"contentType":17776,"locale":29},{"sys":17773},{"type":12,"linkType":13,"id":14},{"sys":17775},{"id":21,"type":12,"linkType":22},{"sys":17777},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17779,"metaTitle":414,"metaDescription":415,"mainTitle":17780,"subtitle":433,"heroImage":17795,"ctaButton":456,"ctaLink":457},[413],{"data":17781,"content":17782,"nodeType":74},{},[17783,17789],{"data":17784,"content":17785,"nodeType":78},{},[17786],{"data":17787,"marks":17788,"value":425,"nodeType":82},{},[],{"data":17790,"content":17791,"nodeType":87},{},[17792],{"data":17793,"marks":17794,"value":432,"nodeType":82},{},[],{"metadata":17796,"sys":17799,"fields":17804},{"tags":17797,"concepts":17798},[],[],{"space":17800,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17802,"publishedVersion":62,"revision":44,"locale":29},{"sys":17801},{"type":12,"linkType":13,"id":14},{"sys":17803},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17805},{"url":448,"details":17806,"fileName":454,"contentType":455},{"size":450,"image":17807},{"width":452,"height":453},{"sys":17809,"fields":17812},{"id":17810,"createdAt":17811},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":17813,"slug":17814,"articleIntro":-1,"category":17815},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[17816],{"metadata":17817,"sys":17820,"fields":17827},{"tags":17818,"concepts":17819},[],[],{"space":17821,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17823,"publishedVersion":404,"revision":62,"contentType":17825,"locale":29},{"sys":17822},{"type":12,"linkType":13,"id":14},{"sys":17824},{"id":21,"type":12,"linkType":22},{"sys":17826},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17828,"metaTitle":414,"metaDescription":415,"mainTitle":17829,"subtitle":433,"heroImage":17844,"ctaButton":456,"ctaLink":457},[413],{"data":17830,"content":17831,"nodeType":74},{},[17832,17838],{"data":17833,"content":17834,"nodeType":78},{},[17835],{"data":17836,"marks":17837,"value":425,"nodeType":82},{},[],{"data":17839,"content":17840,"nodeType":87},{},[17841],{"data":17842,"marks":17843,"value":432,"nodeType":82},{},[],{"metadata":17845,"sys":17848,"fields":17853},{"tags":17846,"concepts":17847},[],[],{"space":17849,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17851,"publishedVersion":62,"revision":44,"locale":29},{"sys":17850},{"type":12,"linkType":13,"id":14},{"sys":17852},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17854},{"url":448,"details":17855,"fileName":454,"contentType":455},{"size":450,"image":17856},{"width":452,"height":453},{"sys":17858,"fields":17860},{"id":17859,"createdAt":13110},"2faZxRvPQhG6UiwkwOCQNY",{"title":17861,"slug":17862,"articleIntro":17861,"category":17863},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[17864],{"metadata":17865,"sys":17868,"fields":17875},{"tags":17866,"concepts":17867},[],[],{"space":17869,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17871,"publishedVersion":404,"revision":62,"contentType":17873,"locale":29},{"sys":17870},{"type":12,"linkType":13,"id":14},{"sys":17872},{"id":21,"type":12,"linkType":22},{"sys":17874},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17876,"metaTitle":414,"metaDescription":415,"mainTitle":17877,"subtitle":433,"heroImage":17892,"ctaButton":456,"ctaLink":457},[413],{"data":17878,"content":17879,"nodeType":74},{},[17880,17886],{"data":17881,"content":17882,"nodeType":78},{},[17883],{"data":17884,"marks":17885,"value":425,"nodeType":82},{},[],{"data":17887,"content":17888,"nodeType":87},{},[17889],{"data":17890,"marks":17891,"value":432,"nodeType":82},{},[],{"metadata":17893,"sys":17896,"fields":17901},{"tags":17894,"concepts":17895},[],[],{"space":17897,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17899,"publishedVersion":62,"revision":44,"locale":29},{"sys":17898},{"type":12,"linkType":13,"id":14},{"sys":17900},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17902},{"url":448,"details":17903,"fileName":454,"contentType":455},{"size":450,"image":17904},{"width":452,"height":453},{"sys":17906,"fields":17909},{"id":17907,"createdAt":17908},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":17910,"slug":17911,"articleIntro":-1,"category":17912},"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",[17913],{"metadata":17914,"sys":17917,"fields":17924},{"tags":17915,"concepts":17916},[],[],{"space":17918,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17920,"publishedVersion":404,"revision":62,"contentType":17922,"locale":29},{"sys":17919},{"type":12,"linkType":13,"id":14},{"sys":17921},{"id":21,"type":12,"linkType":22},{"sys":17923},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17925,"metaTitle":414,"metaDescription":415,"mainTitle":17926,"subtitle":433,"heroImage":17941,"ctaButton":456,"ctaLink":457},[413],{"data":17927,"content":17928,"nodeType":74},{},[17929,17935],{"data":17930,"content":17931,"nodeType":78},{},[17932],{"data":17933,"marks":17934,"value":425,"nodeType":82},{},[],{"data":17936,"content":17937,"nodeType":87},{},[17938],{"data":17939,"marks":17940,"value":432,"nodeType":82},{},[],{"metadata":17942,"sys":17945,"fields":17950},{"tags":17943,"concepts":17944},[],[],{"space":17946,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17948,"publishedVersion":62,"revision":44,"locale":29},{"sys":17947},{"type":12,"linkType":13,"id":14},{"sys":17949},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":17951},{"url":448,"details":17952,"fileName":454,"contentType":455},{"size":450,"image":17953},{"width":452,"height":453},{"sys":17955,"fields":17958},{"id":17956,"createdAt":17957},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":17959,"slug":17960,"articleIntro":17959,"category":17961},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[17962],{"metadata":17963,"sys":17966,"fields":17973},{"tags":17964,"concepts":17965},[],[],{"space":17967,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":17969,"publishedVersion":404,"revision":62,"contentType":17971,"locale":29},{"sys":17968},{"type":12,"linkType":13,"id":14},{"sys":17970},{"id":21,"type":12,"linkType":22},{"sys":17972},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":17974,"metaTitle":414,"metaDescription":415,"mainTitle":17975,"subtitle":433,"heroImage":17990,"ctaButton":456,"ctaLink":457},[413],{"data":17976,"content":17977,"nodeType":74},{},[17978,17984],{"data":17979,"content":17980,"nodeType":78},{},[17981],{"data":17982,"marks":17983,"value":425,"nodeType":82},{},[],{"data":17985,"content":17986,"nodeType":87},{},[17987],{"data":17988,"marks":17989,"value":432,"nodeType":82},{},[],{"metadata":17991,"sys":17994,"fields":17999},{"tags":17992,"concepts":17993},[],[],{"space":17995,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":17997,"publishedVersion":62,"revision":44,"locale":29},{"sys":17996},{"type":12,"linkType":13,"id":14},{"sys":17998},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18000},{"url":448,"details":18001,"fileName":454,"contentType":455},{"size":450,"image":18002},{"width":452,"height":453},{"sys":18004,"fields":18007},{"id":18005,"createdAt":18006},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":18008,"slug":18009,"articleIntro":18008,"category":18010},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[18011],{"metadata":18012,"sys":18015,"fields":18022},{"tags":18013,"concepts":18014},[],[],{"space":18016,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18018,"publishedVersion":404,"revision":62,"contentType":18020,"locale":29},{"sys":18017},{"type":12,"linkType":13,"id":14},{"sys":18019},{"id":21,"type":12,"linkType":22},{"sys":18021},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18023,"metaTitle":414,"metaDescription":415,"mainTitle":18024,"subtitle":433,"heroImage":18039,"ctaButton":456,"ctaLink":457},[413],{"data":18025,"content":18026,"nodeType":74},{},[18027,18033],{"data":18028,"content":18029,"nodeType":78},{},[18030],{"data":18031,"marks":18032,"value":425,"nodeType":82},{},[],{"data":18034,"content":18035,"nodeType":87},{},[18036],{"data":18037,"marks":18038,"value":432,"nodeType":82},{},[],{"metadata":18040,"sys":18043,"fields":18048},{"tags":18041,"concepts":18042},[],[],{"space":18044,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18046,"publishedVersion":62,"revision":44,"locale":29},{"sys":18045},{"type":12,"linkType":13,"id":14},{"sys":18047},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18049},{"url":448,"details":18050,"fileName":454,"contentType":455},{"size":450,"image":18051},{"width":452,"height":453},{"sys":18053,"fields":18056},{"id":18054,"createdAt":18055},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":18057,"slug":18058,"articleIntro":18057,"category":18059},"698 - Intégration fiscale","compte-698-integration-fiscale",[18060],{"metadata":18061,"sys":18064,"fields":18071},{"tags":18062,"concepts":18063},[],[],{"space":18065,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18067,"publishedVersion":404,"revision":62,"contentType":18069,"locale":29},{"sys":18066},{"type":12,"linkType":13,"id":14},{"sys":18068},{"id":21,"type":12,"linkType":22},{"sys":18070},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18072,"metaTitle":414,"metaDescription":415,"mainTitle":18073,"subtitle":433,"heroImage":18088,"ctaButton":456,"ctaLink":457},[413],{"data":18074,"content":18075,"nodeType":74},{},[18076,18082],{"data":18077,"content":18078,"nodeType":78},{},[18079],{"data":18080,"marks":18081,"value":425,"nodeType":82},{},[],{"data":18083,"content":18084,"nodeType":87},{},[18085],{"data":18086,"marks":18087,"value":432,"nodeType":82},{},[],{"metadata":18089,"sys":18092,"fields":18097},{"tags":18090,"concepts":18091},[],[],{"space":18093,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18095,"publishedVersion":62,"revision":44,"locale":29},{"sys":18094},{"type":12,"linkType":13,"id":14},{"sys":18096},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18098},{"url":448,"details":18099,"fileName":454,"contentType":455},{"size":450,"image":18100},{"width":452,"height":453},{"sys":18102,"fields":18105},{"id":18103,"createdAt":18104},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":18106,"slug":18107,"articleIntro":18106,"category":18108},"Compte 213 - Constructions","compte-213-constructions",[18109],{"metadata":18110,"sys":18113,"fields":18120},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18116,"publishedVersion":404,"revision":62,"contentType":18118,"locale":29},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":21,"type":12,"linkType":22},{"sys":18119},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18121,"metaTitle":414,"metaDescription":415,"mainTitle":18122,"subtitle":433,"heroImage":18137,"ctaButton":456,"ctaLink":457},[413],{"data":18123,"content":18124,"nodeType":74},{},[18125,18131],{"data":18126,"content":18127,"nodeType":78},{},[18128],{"data":18129,"marks":18130,"value":425,"nodeType":82},{},[],{"data":18132,"content":18133,"nodeType":87},{},[18134],{"data":18135,"marks":18136,"value":432,"nodeType":82},{},[],{"metadata":18138,"sys":18141,"fields":18146},{"tags":18139,"concepts":18140},[],[],{"space":18142,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18144,"publishedVersion":62,"revision":44,"locale":29},{"sys":18143},{"type":12,"linkType":13,"id":14},{"sys":18145},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18147},{"url":448,"details":18148,"fileName":454,"contentType":455},{"size":450,"image":18149},{"width":452,"height":453},{"sys":18151,"fields":18154},{"id":18152,"createdAt":18153},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":18155,"slug":18156,"articleIntro":18155,"category":18157},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[18158],{"metadata":18159,"sys":18162,"fields":18169},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18165,"publishedVersion":404,"revision":62,"contentType":18167,"locale":29},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":21,"type":12,"linkType":22},{"sys":18168},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18170,"metaTitle":414,"metaDescription":415,"mainTitle":18171,"subtitle":433,"heroImage":18186,"ctaButton":456,"ctaLink":457},[413],{"data":18172,"content":18173,"nodeType":74},{},[18174,18180],{"data":18175,"content":18176,"nodeType":78},{},[18177],{"data":18178,"marks":18179,"value":425,"nodeType":82},{},[],{"data":18181,"content":18182,"nodeType":87},{},[18183],{"data":18184,"marks":18185,"value":432,"nodeType":82},{},[],{"metadata":18187,"sys":18190,"fields":18195},{"tags":18188,"concepts":18189},[],[],{"space":18191,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18193,"publishedVersion":62,"revision":44,"locale":29},{"sys":18192},{"type":12,"linkType":13,"id":14},{"sys":18194},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18196},{"url":448,"details":18197,"fileName":454,"contentType":455},{"size":450,"image":18198},{"width":452,"height":453},{"sys":18200,"fields":18203},{"id":18201,"createdAt":18202},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":18204,"slug":18205,"articleIntro":-1,"category":18206},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[18207],{"metadata":18208,"sys":18211,"fields":18218},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18214,"publishedVersion":404,"revision":62,"contentType":18216,"locale":29},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":21,"type":12,"linkType":22},{"sys":18217},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18219,"metaTitle":414,"metaDescription":415,"mainTitle":18220,"subtitle":433,"heroImage":18235,"ctaButton":456,"ctaLink":457},[413],{"data":18221,"content":18222,"nodeType":74},{},[18223,18229],{"data":18224,"content":18225,"nodeType":78},{},[18226],{"data":18227,"marks":18228,"value":425,"nodeType":82},{},[],{"data":18230,"content":18231,"nodeType":87},{},[18232],{"data":18233,"marks":18234,"value":432,"nodeType":82},{},[],{"metadata":18236,"sys":18239,"fields":18244},{"tags":18237,"concepts":18238},[],[],{"space":18240,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18242,"publishedVersion":62,"revision":44,"locale":29},{"sys":18241},{"type":12,"linkType":13,"id":14},{"sys":18243},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18245},{"url":448,"details":18246,"fileName":454,"contentType":455},{"size":450,"image":18247},{"width":452,"height":453},{"sys":18249,"fields":18252},{"id":18250,"createdAt":18251},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":18253,"slug":18254,"articleIntro":18253,"category":18255},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[18256],{"metadata":18257,"sys":18260,"fields":18267},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18263,"publishedVersion":404,"revision":62,"contentType":18265,"locale":29},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":21,"type":12,"linkType":22},{"sys":18266},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18268,"metaTitle":414,"metaDescription":415,"mainTitle":18269,"subtitle":433,"heroImage":18284,"ctaButton":456,"ctaLink":457},[413],{"data":18270,"content":18271,"nodeType":74},{},[18272,18278],{"data":18273,"content":18274,"nodeType":78},{},[18275],{"data":18276,"marks":18277,"value":425,"nodeType":82},{},[],{"data":18279,"content":18280,"nodeType":87},{},[18281],{"data":18282,"marks":18283,"value":432,"nodeType":82},{},[],{"metadata":18285,"sys":18288,"fields":18293},{"tags":18286,"concepts":18287},[],[],{"space":18289,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18291,"publishedVersion":62,"revision":44,"locale":29},{"sys":18290},{"type":12,"linkType":13,"id":14},{"sys":18292},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18294},{"url":448,"details":18295,"fileName":454,"contentType":455},{"size":450,"image":18296},{"width":452,"height":453},{"sys":18298,"fields":18301},{"id":18299,"createdAt":18300},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":18302,"slug":18303,"articleIntro":18304,"category":18305},"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.",[18306],{"metadata":18307,"sys":18310,"fields":18317},{"tags":18308,"concepts":18309},[],[],{"space":18311,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18313,"publishedVersion":404,"revision":62,"contentType":18315,"locale":29},{"sys":18312},{"type":12,"linkType":13,"id":14},{"sys":18314},{"id":21,"type":12,"linkType":22},{"sys":18316},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18318,"metaTitle":414,"metaDescription":415,"mainTitle":18319,"subtitle":433,"heroImage":18334,"ctaButton":456,"ctaLink":457},[413],{"data":18320,"content":18321,"nodeType":74},{},[18322,18328],{"data":18323,"content":18324,"nodeType":78},{},[18325],{"data":18326,"marks":18327,"value":425,"nodeType":82},{},[],{"data":18329,"content":18330,"nodeType":87},{},[18331],{"data":18332,"marks":18333,"value":432,"nodeType":82},{},[],{"metadata":18335,"sys":18338,"fields":18343},{"tags":18336,"concepts":18337},[],[],{"space":18339,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18341,"publishedVersion":62,"revision":44,"locale":29},{"sys":18340},{"type":12,"linkType":13,"id":14},{"sys":18342},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18344},{"url":448,"details":18345,"fileName":454,"contentType":455},{"size":450,"image":18346},{"width":452,"height":453},{"sys":18348,"fields":18351},{"id":18349,"createdAt":18350},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":18352,"slug":18353,"articleIntro":18352,"category":18354},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[18355],{"metadata":18356,"sys":18359,"fields":18366},{"tags":18357,"concepts":18358},[],[],{"space":18360,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18362,"publishedVersion":404,"revision":62,"contentType":18364,"locale":29},{"sys":18361},{"type":12,"linkType":13,"id":14},{"sys":18363},{"id":21,"type":12,"linkType":22},{"sys":18365},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18367,"metaTitle":414,"metaDescription":415,"mainTitle":18368,"subtitle":433,"heroImage":18383,"ctaButton":456,"ctaLink":457},[413],{"data":18369,"content":18370,"nodeType":74},{},[18371,18377],{"data":18372,"content":18373,"nodeType":78},{},[18374],{"data":18375,"marks":18376,"value":425,"nodeType":82},{},[],{"data":18378,"content":18379,"nodeType":87},{},[18380],{"data":18381,"marks":18382,"value":432,"nodeType":82},{},[],{"metadata":18384,"sys":18387,"fields":18392},{"tags":18385,"concepts":18386},[],[],{"space":18388,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18390,"publishedVersion":62,"revision":44,"locale":29},{"sys":18389},{"type":12,"linkType":13,"id":14},{"sys":18391},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18393},{"url":448,"details":18394,"fileName":454,"contentType":455},{"size":450,"image":18395},{"width":452,"height":453},{"sys":18397,"fields":18400},{"id":18398,"createdAt":18399},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18401,"slug":18402,"articleIntro":18401,"category":18403},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18404],{"metadata":18405,"sys":18408,"fields":18415},{"tags":18406,"concepts":18407},[],[],{"space":18409,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18411,"publishedVersion":404,"revision":62,"contentType":18413,"locale":29},{"sys":18410},{"type":12,"linkType":13,"id":14},{"sys":18412},{"id":21,"type":12,"linkType":22},{"sys":18414},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18416,"metaTitle":414,"metaDescription":415,"mainTitle":18417,"subtitle":433,"heroImage":18432,"ctaButton":456,"ctaLink":457},[413],{"data":18418,"content":18419,"nodeType":74},{},[18420,18426],{"data":18421,"content":18422,"nodeType":78},{},[18423],{"data":18424,"marks":18425,"value":425,"nodeType":82},{},[],{"data":18427,"content":18428,"nodeType":87},{},[18429],{"data":18430,"marks":18431,"value":432,"nodeType":82},{},[],{"metadata":18433,"sys":18436,"fields":18441},{"tags":18434,"concepts":18435},[],[],{"space":18437,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18439,"publishedVersion":62,"revision":44,"locale":29},{"sys":18438},{"type":12,"linkType":13,"id":14},{"sys":18440},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18442},{"url":448,"details":18443,"fileName":454,"contentType":455},{"size":450,"image":18444},{"width":452,"height":453},{"sys":18446,"fields":18449},{"id":18447,"createdAt":18448},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":18450,"slug":18451,"articleIntro":-1,"category":18452},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[18453],{"metadata":18454,"sys":18457,"fields":18464},{"tags":18455,"concepts":18456},[],[],{"space":18458,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18460,"publishedVersion":404,"revision":62,"contentType":18462,"locale":29},{"sys":18459},{"type":12,"linkType":13,"id":14},{"sys":18461},{"id":21,"type":12,"linkType":22},{"sys":18463},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18465,"metaTitle":414,"metaDescription":415,"mainTitle":18466,"subtitle":433,"heroImage":18481,"ctaButton":456,"ctaLink":457},[413],{"data":18467,"content":18468,"nodeType":74},{},[18469,18475],{"data":18470,"content":18471,"nodeType":78},{},[18472],{"data":18473,"marks":18474,"value":425,"nodeType":82},{},[],{"data":18476,"content":18477,"nodeType":87},{},[18478],{"data":18479,"marks":18480,"value":432,"nodeType":82},{},[],{"metadata":18482,"sys":18485,"fields":18490},{"tags":18483,"concepts":18484},[],[],{"space":18486,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18488,"publishedVersion":62,"revision":44,"locale":29},{"sys":18487},{"type":12,"linkType":13,"id":14},{"sys":18489},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18491},{"url":448,"details":18492,"fileName":454,"contentType":455},{"size":450,"image":18493},{"width":452,"height":453},{"sys":18495,"fields":18498},{"id":18496,"createdAt":18497},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":18499,"slug":18500,"articleIntro":-1,"category":18501},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[18502],{"metadata":18503,"sys":18506,"fields":18513},{"tags":18504,"concepts":18505},[],[],{"space":18507,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18509,"publishedVersion":404,"revision":62,"contentType":18511,"locale":29},{"sys":18508},{"type":12,"linkType":13,"id":14},{"sys":18510},{"id":21,"type":12,"linkType":22},{"sys":18512},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18514,"metaTitle":414,"metaDescription":415,"mainTitle":18515,"subtitle":433,"heroImage":18530,"ctaButton":456,"ctaLink":457},[413],{"data":18516,"content":18517,"nodeType":74},{},[18518,18524],{"data":18519,"content":18520,"nodeType":78},{},[18521],{"data":18522,"marks":18523,"value":425,"nodeType":82},{},[],{"data":18525,"content":18526,"nodeType":87},{},[18527],{"data":18528,"marks":18529,"value":432,"nodeType":82},{},[],{"metadata":18531,"sys":18534,"fields":18539},{"tags":18532,"concepts":18533},[],[],{"space":18535,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18537,"publishedVersion":62,"revision":44,"locale":29},{"sys":18536},{"type":12,"linkType":13,"id":14},{"sys":18538},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18540},{"url":448,"details":18541,"fileName":454,"contentType":455},{"size":450,"image":18542},{"width":452,"height":453},{"sys":18544,"fields":18547},{"id":18545,"createdAt":18546},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":18548,"slug":18549,"articleIntro":18548,"category":18550},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[18551],{"metadata":18552,"sys":18555,"fields":18562},{"tags":18553,"concepts":18554},[],[],{"space":18556,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18558,"publishedVersion":404,"revision":62,"contentType":18560,"locale":29},{"sys":18557},{"type":12,"linkType":13,"id":14},{"sys":18559},{"id":21,"type":12,"linkType":22},{"sys":18561},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18563,"metaTitle":414,"metaDescription":415,"mainTitle":18564,"subtitle":433,"heroImage":18579,"ctaButton":456,"ctaLink":457},[413],{"data":18565,"content":18566,"nodeType":74},{},[18567,18573],{"data":18568,"content":18569,"nodeType":78},{},[18570],{"data":18571,"marks":18572,"value":425,"nodeType":82},{},[],{"data":18574,"content":18575,"nodeType":87},{},[18576],{"data":18577,"marks":18578,"value":432,"nodeType":82},{},[],{"metadata":18580,"sys":18583,"fields":18588},{"tags":18581,"concepts":18582},[],[],{"space":18584,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18586,"publishedVersion":62,"revision":44,"locale":29},{"sys":18585},{"type":12,"linkType":13,"id":14},{"sys":18587},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18589},{"url":448,"details":18590,"fileName":454,"contentType":455},{"size":450,"image":18591},{"width":452,"height":453},{"sys":18593,"fields":18596},{"id":18594,"createdAt":18595},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":18597,"slug":18598,"articleIntro":18597,"category":18599},"Compte 2184 - Mobilier","compte-2184-mobilier",[18600],{"metadata":18601,"sys":18604,"fields":18611},{"tags":18602,"concepts":18603},[],[],{"space":18605,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18607,"publishedVersion":404,"revision":62,"contentType":18609,"locale":29},{"sys":18606},{"type":12,"linkType":13,"id":14},{"sys":18608},{"id":21,"type":12,"linkType":22},{"sys":18610},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18612,"metaTitle":414,"metaDescription":415,"mainTitle":18613,"subtitle":433,"heroImage":18628,"ctaButton":456,"ctaLink":457},[413],{"data":18614,"content":18615,"nodeType":74},{},[18616,18622],{"data":18617,"content":18618,"nodeType":78},{},[18619],{"data":18620,"marks":18621,"value":425,"nodeType":82},{},[],{"data":18623,"content":18624,"nodeType":87},{},[18625],{"data":18626,"marks":18627,"value":432,"nodeType":82},{},[],{"metadata":18629,"sys":18632,"fields":18637},{"tags":18630,"concepts":18631},[],[],{"space":18633,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18635,"publishedVersion":62,"revision":44,"locale":29},{"sys":18634},{"type":12,"linkType":13,"id":14},{"sys":18636},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18638},{"url":448,"details":18639,"fileName":454,"contentType":455},{"size":450,"image":18640},{"width":452,"height":453},{"sys":18642,"fields":18645},{"id":18643,"createdAt":18644},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":18646,"slug":18647,"articleIntro":-1,"category":18648},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[18649],{"metadata":18650,"sys":18653,"fields":18660},{"tags":18651,"concepts":18652},[],[],{"space":18654,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18656,"publishedVersion":404,"revision":62,"contentType":18658,"locale":29},{"sys":18655},{"type":12,"linkType":13,"id":14},{"sys":18657},{"id":21,"type":12,"linkType":22},{"sys":18659},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18661,"metaTitle":414,"metaDescription":415,"mainTitle":18662,"subtitle":433,"heroImage":18677,"ctaButton":456,"ctaLink":457},[413],{"data":18663,"content":18664,"nodeType":74},{},[18665,18671],{"data":18666,"content":18667,"nodeType":78},{},[18668],{"data":18669,"marks":18670,"value":425,"nodeType":82},{},[],{"data":18672,"content":18673,"nodeType":87},{},[18674],{"data":18675,"marks":18676,"value":432,"nodeType":82},{},[],{"metadata":18678,"sys":18681,"fields":18686},{"tags":18679,"concepts":18680},[],[],{"space":18682,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18684,"publishedVersion":62,"revision":44,"locale":29},{"sys":18683},{"type":12,"linkType":13,"id":14},{"sys":18685},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18687},{"url":448,"details":18688,"fileName":454,"contentType":455},{"size":450,"image":18689},{"width":452,"height":453},{"sys":18691,"fields":18694},{"id":18692,"createdAt":18693},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":18695,"slug":18696,"articleIntro":18695,"category":18697},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[18698],{"metadata":18699,"sys":18702,"fields":18709},{"tags":18700,"concepts":18701},[],[],{"space":18703,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18705,"publishedVersion":404,"revision":62,"contentType":18707,"locale":29},{"sys":18704},{"type":12,"linkType":13,"id":14},{"sys":18706},{"id":21,"type":12,"linkType":22},{"sys":18708},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18710,"metaTitle":414,"metaDescription":415,"mainTitle":18711,"subtitle":433,"heroImage":18726,"ctaButton":456,"ctaLink":457},[413],{"data":18712,"content":18713,"nodeType":74},{},[18714,18720],{"data":18715,"content":18716,"nodeType":78},{},[18717],{"data":18718,"marks":18719,"value":425,"nodeType":82},{},[],{"data":18721,"content":18722,"nodeType":87},{},[18723],{"data":18724,"marks":18725,"value":432,"nodeType":82},{},[],{"metadata":18727,"sys":18730,"fields":18735},{"tags":18728,"concepts":18729},[],[],{"space":18731,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18733,"publishedVersion":62,"revision":44,"locale":29},{"sys":18732},{"type":12,"linkType":13,"id":14},{"sys":18734},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18736},{"url":448,"details":18737,"fileName":454,"contentType":455},{"size":450,"image":18738},{"width":452,"height":453},{"sys":18740,"fields":18743},{"id":18741,"createdAt":18742},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":18744,"slug":18745,"articleIntro":-1,"category":18746},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[18747],{"metadata":18748,"sys":18751,"fields":18758},{"tags":18749,"concepts":18750},[],[],{"space":18752,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18754,"publishedVersion":404,"revision":62,"contentType":18756,"locale":29},{"sys":18753},{"type":12,"linkType":13,"id":14},{"sys":18755},{"id":21,"type":12,"linkType":22},{"sys":18757},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18759,"metaTitle":414,"metaDescription":415,"mainTitle":18760,"subtitle":433,"heroImage":18775,"ctaButton":456,"ctaLink":457},[413],{"data":18761,"content":18762,"nodeType":74},{},[18763,18769],{"data":18764,"content":18765,"nodeType":78},{},[18766],{"data":18767,"marks":18768,"value":425,"nodeType":82},{},[],{"data":18770,"content":18771,"nodeType":87},{},[18772],{"data":18773,"marks":18774,"value":432,"nodeType":82},{},[],{"metadata":18776,"sys":18779,"fields":18784},{"tags":18777,"concepts":18778},[],[],{"space":18780,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18782,"publishedVersion":62,"revision":44,"locale":29},{"sys":18781},{"type":12,"linkType":13,"id":14},{"sys":18783},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18785},{"url":448,"details":18786,"fileName":454,"contentType":455},{"size":450,"image":18787},{"width":452,"height":453},{"sys":18789,"fields":18792},{"id":18790,"createdAt":18791},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":18793,"slug":18794,"articleIntro":18793,"category":18795},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[18796],{"metadata":18797,"sys":18800,"fields":18807},{"tags":18798,"concepts":18799},[],[],{"space":18801,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18803,"publishedVersion":404,"revision":62,"contentType":18805,"locale":29},{"sys":18802},{"type":12,"linkType":13,"id":14},{"sys":18804},{"id":21,"type":12,"linkType":22},{"sys":18806},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18808,"metaTitle":414,"metaDescription":415,"mainTitle":18809,"subtitle":433,"heroImage":18824,"ctaButton":456,"ctaLink":457},[413],{"data":18810,"content":18811,"nodeType":74},{},[18812,18818],{"data":18813,"content":18814,"nodeType":78},{},[18815],{"data":18816,"marks":18817,"value":425,"nodeType":82},{},[],{"data":18819,"content":18820,"nodeType":87},{},[18821],{"data":18822,"marks":18823,"value":432,"nodeType":82},{},[],{"metadata":18825,"sys":18828,"fields":18833},{"tags":18826,"concepts":18827},[],[],{"space":18829,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18831,"publishedVersion":62,"revision":44,"locale":29},{"sys":18830},{"type":12,"linkType":13,"id":14},{"sys":18832},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18834},{"url":448,"details":18835,"fileName":454,"contentType":455},{"size":450,"image":18836},{"width":452,"height":453},{"sys":18838,"fields":18840},{"id":18839,"createdAt":1246},"2AsCehfNKF5belxwySwOk8",{"title":18841,"slug":18842,"articleIntro":18841,"category":18843},"2611 - Actions","compte-2611-actions",[18844],{"metadata":18845,"sys":18848,"fields":18855},{"tags":18846,"concepts":18847},[],[],{"space":18849,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18851,"publishedVersion":404,"revision":62,"contentType":18853,"locale":29},{"sys":18850},{"type":12,"linkType":13,"id":14},{"sys":18852},{"id":21,"type":12,"linkType":22},{"sys":18854},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18856,"metaTitle":414,"metaDescription":415,"mainTitle":18857,"subtitle":433,"heroImage":18872,"ctaButton":456,"ctaLink":457},[413],{"data":18858,"content":18859,"nodeType":74},{},[18860,18866],{"data":18861,"content":18862,"nodeType":78},{},[18863],{"data":18864,"marks":18865,"value":425,"nodeType":82},{},[],{"data":18867,"content":18868,"nodeType":87},{},[18869],{"data":18870,"marks":18871,"value":432,"nodeType":82},{},[],{"metadata":18873,"sys":18876,"fields":18881},{"tags":18874,"concepts":18875},[],[],{"space":18877,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18879,"publishedVersion":62,"revision":44,"locale":29},{"sys":18878},{"type":12,"linkType":13,"id":14},{"sys":18880},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18882},{"url":448,"details":18883,"fileName":454,"contentType":455},{"size":450,"image":18884},{"width":452,"height":453},{"sys":18886,"fields":18889},{"id":18887,"createdAt":18888},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":18890,"slug":18891,"articleIntro":18890,"category":18892},"Compte 6412 - Congés payés","compte-6412-conges-payes",[18893],{"metadata":18894,"sys":18897,"fields":18904},{"tags":18895,"concepts":18896},[],[],{"space":18898,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18900,"publishedVersion":404,"revision":62,"contentType":18902,"locale":29},{"sys":18899},{"type":12,"linkType":13,"id":14},{"sys":18901},{"id":21,"type":12,"linkType":22},{"sys":18903},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18905,"metaTitle":414,"metaDescription":415,"mainTitle":18906,"subtitle":433,"heroImage":18921,"ctaButton":456,"ctaLink":457},[413],{"data":18907,"content":18908,"nodeType":74},{},[18909,18915],{"data":18910,"content":18911,"nodeType":78},{},[18912],{"data":18913,"marks":18914,"value":425,"nodeType":82},{},[],{"data":18916,"content":18917,"nodeType":87},{},[18918],{"data":18919,"marks":18920,"value":432,"nodeType":82},{},[],{"metadata":18922,"sys":18925,"fields":18930},{"tags":18923,"concepts":18924},[],[],{"space":18926,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18928,"publishedVersion":62,"revision":44,"locale":29},{"sys":18927},{"type":12,"linkType":13,"id":14},{"sys":18929},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18931},{"url":448,"details":18932,"fileName":454,"contentType":455},{"size":450,"image":18933},{"width":452,"height":453},{"sys":18935,"fields":18938},{"id":18936,"createdAt":18937},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18939,"slug":18940,"articleIntro":18939,"category":18941},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18942],{"metadata":18943,"sys":18946,"fields":18953},{"tags":18944,"concepts":18945},[],[],{"space":18947,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18949,"publishedVersion":404,"revision":62,"contentType":18951,"locale":29},{"sys":18948},{"type":12,"linkType":13,"id":14},{"sys":18950},{"id":21,"type":12,"linkType":22},{"sys":18952},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":18954,"metaTitle":414,"metaDescription":415,"mainTitle":18955,"subtitle":433,"heroImage":18970,"ctaButton":456,"ctaLink":457},[413],{"data":18956,"content":18957,"nodeType":74},{},[18958,18964],{"data":18959,"content":18960,"nodeType":78},{},[18961],{"data":18962,"marks":18963,"value":425,"nodeType":82},{},[],{"data":18965,"content":18966,"nodeType":87},{},[18967],{"data":18968,"marks":18969,"value":432,"nodeType":82},{},[],{"metadata":18971,"sys":18974,"fields":18979},{"tags":18972,"concepts":18973},[],[],{"space":18975,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":18977,"publishedVersion":62,"revision":44,"locale":29},{"sys":18976},{"type":12,"linkType":13,"id":14},{"sys":18978},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":18980},{"url":448,"details":18981,"fileName":454,"contentType":455},{"size":450,"image":18982},{"width":452,"height":453},{"sys":18984,"fields":18987},{"id":18985,"createdAt":18986},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":18988,"slug":18989,"articleIntro":18988,"category":18990},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[18991],{"metadata":18992,"sys":18995,"fields":19002},{"tags":18993,"concepts":18994},[],[],{"space":18996,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":18998,"publishedVersion":404,"revision":62,"contentType":19000,"locale":29},{"sys":18997},{"type":12,"linkType":13,"id":14},{"sys":18999},{"id":21,"type":12,"linkType":22},{"sys":19001},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19003,"metaTitle":414,"metaDescription":415,"mainTitle":19004,"subtitle":433,"heroImage":19019,"ctaButton":456,"ctaLink":457},[413],{"data":19005,"content":19006,"nodeType":74},{},[19007,19013],{"data":19008,"content":19009,"nodeType":78},{},[19010],{"data":19011,"marks":19012,"value":425,"nodeType":82},{},[],{"data":19014,"content":19015,"nodeType":87},{},[19016],{"data":19017,"marks":19018,"value":432,"nodeType":82},{},[],{"metadata":19020,"sys":19023,"fields":19028},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19026,"publishedVersion":62,"revision":44,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19029},{"url":448,"details":19030,"fileName":454,"contentType":455},{"size":450,"image":19031},{"width":452,"height":453},{"sys":19033,"fields":19036},{"id":19034,"createdAt":19035},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":19037,"slug":19038,"articleIntro":19037,"category":19039},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[19040],{"metadata":19041,"sys":19044,"fields":19051},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19047,"publishedVersion":404,"revision":62,"contentType":19049,"locale":29},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":21,"type":12,"linkType":22},{"sys":19050},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19052,"metaTitle":414,"metaDescription":415,"mainTitle":19053,"subtitle":433,"heroImage":19068,"ctaButton":456,"ctaLink":457},[413],{"data":19054,"content":19055,"nodeType":74},{},[19056,19062],{"data":19057,"content":19058,"nodeType":78},{},[19059],{"data":19060,"marks":19061,"value":425,"nodeType":82},{},[],{"data":19063,"content":19064,"nodeType":87},{},[19065],{"data":19066,"marks":19067,"value":432,"nodeType":82},{},[],{"metadata":19069,"sys":19072,"fields":19077},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19075,"publishedVersion":62,"revision":44,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19078},{"url":448,"details":19079,"fileName":454,"contentType":455},{"size":450,"image":19080},{"width":452,"height":453},{"sys":19082,"fields":19085},{"id":19083,"createdAt":19084},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":19086,"slug":19087,"articleIntro":19086,"category":19088},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[19089],{"metadata":19090,"sys":19093,"fields":19100},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19096,"publishedVersion":404,"revision":62,"contentType":19098,"locale":29},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":21,"type":12,"linkType":22},{"sys":19099},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19101,"metaTitle":414,"metaDescription":415,"mainTitle":19102,"subtitle":433,"heroImage":19117,"ctaButton":456,"ctaLink":457},[413],{"data":19103,"content":19104,"nodeType":74},{},[19105,19111],{"data":19106,"content":19107,"nodeType":78},{},[19108],{"data":19109,"marks":19110,"value":425,"nodeType":82},{},[],{"data":19112,"content":19113,"nodeType":87},{},[19114],{"data":19115,"marks":19116,"value":432,"nodeType":82},{},[],{"metadata":19118,"sys":19121,"fields":19126},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19124,"publishedVersion":62,"revision":44,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19127},{"url":448,"details":19128,"fileName":454,"contentType":455},{"size":450,"image":19129},{"width":452,"height":453},{"sys":19131,"fields":19134},{"id":19132,"createdAt":19133},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":19135,"slug":19136,"articleIntro":-1,"category":19137},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[19138],{"metadata":19139,"sys":19142,"fields":19149},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19145,"publishedVersion":404,"revision":62,"contentType":19147,"locale":29},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":21,"type":12,"linkType":22},{"sys":19148},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19150,"metaTitle":414,"metaDescription":415,"mainTitle":19151,"subtitle":433,"heroImage":19166,"ctaButton":456,"ctaLink":457},[413],{"data":19152,"content":19153,"nodeType":74},{},[19154,19160],{"data":19155,"content":19156,"nodeType":78},{},[19157],{"data":19158,"marks":19159,"value":425,"nodeType":82},{},[],{"data":19161,"content":19162,"nodeType":87},{},[19163],{"data":19164,"marks":19165,"value":432,"nodeType":82},{},[],{"metadata":19167,"sys":19170,"fields":19175},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19173,"publishedVersion":62,"revision":44,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19176},{"url":448,"details":19177,"fileName":454,"contentType":455},{"size":450,"image":19178},{"width":452,"height":453},{"sys":19180,"fields":19183},{"id":19181,"createdAt":19182},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":19184,"slug":19185,"articleIntro":19184,"category":19186},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[19187],{"metadata":19188,"sys":19191,"fields":19198},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19194,"publishedVersion":404,"revision":62,"contentType":19196,"locale":29},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":21,"type":12,"linkType":22},{"sys":19197},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19199,"metaTitle":414,"metaDescription":415,"mainTitle":19200,"subtitle":433,"heroImage":19215,"ctaButton":456,"ctaLink":457},[413],{"data":19201,"content":19202,"nodeType":74},{},[19203,19209],{"data":19204,"content":19205,"nodeType":78},{},[19206],{"data":19207,"marks":19208,"value":425,"nodeType":82},{},[],{"data":19210,"content":19211,"nodeType":87},{},[19212],{"data":19213,"marks":19214,"value":432,"nodeType":82},{},[],{"metadata":19216,"sys":19219,"fields":19224},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19222,"publishedVersion":62,"revision":44,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19225},{"url":448,"details":19226,"fileName":454,"contentType":455},{"size":450,"image":19227},{"width":452,"height":453},{"sys":19229,"fields":19232},{"id":19230,"createdAt":19231},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":19233,"slug":19234,"articleIntro":19233,"category":19235},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[19236],{"metadata":19237,"sys":19240,"fields":19247},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19243,"publishedVersion":404,"revision":62,"contentType":19245,"locale":29},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":21,"type":12,"linkType":22},{"sys":19246},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19248,"metaTitle":414,"metaDescription":415,"mainTitle":19249,"subtitle":433,"heroImage":19264,"ctaButton":456,"ctaLink":457},[413],{"data":19250,"content":19251,"nodeType":74},{},[19252,19258],{"data":19253,"content":19254,"nodeType":78},{},[19255],{"data":19256,"marks":19257,"value":425,"nodeType":82},{},[],{"data":19259,"content":19260,"nodeType":87},{},[19261],{"data":19262,"marks":19263,"value":432,"nodeType":82},{},[],{"metadata":19265,"sys":19268,"fields":19273},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19271,"publishedVersion":62,"revision":44,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19274},{"url":448,"details":19275,"fileName":454,"contentType":455},{"size":450,"image":19276},{"width":452,"height":453},{"sys":19278,"fields":19281},{"id":19279,"createdAt":19280},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":19282,"slug":19283,"articleIntro":19282,"category":19284},"68174 - Créances","compte-68174-creances",[19285],{"metadata":19286,"sys":19289,"fields":19296},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19292,"publishedVersion":404,"revision":62,"contentType":19294,"locale":29},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":21,"type":12,"linkType":22},{"sys":19295},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19297,"metaTitle":414,"metaDescription":415,"mainTitle":19298,"subtitle":433,"heroImage":19313,"ctaButton":456,"ctaLink":457},[413],{"data":19299,"content":19300,"nodeType":74},{},[19301,19307],{"data":19302,"content":19303,"nodeType":78},{},[19304],{"data":19305,"marks":19306,"value":425,"nodeType":82},{},[],{"data":19308,"content":19309,"nodeType":87},{},[19310],{"data":19311,"marks":19312,"value":432,"nodeType":82},{},[],{"metadata":19314,"sys":19317,"fields":19322},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19320,"publishedVersion":62,"revision":44,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19323},{"url":448,"details":19324,"fileName":454,"contentType":455},{"size":450,"image":19325},{"width":452,"height":453},{"sys":19327,"fields":19330},{"id":19328,"createdAt":19329},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":19331,"slug":19332,"articleIntro":19331,"category":19333},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[19334],{"metadata":19335,"sys":19338,"fields":19345},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19341,"publishedVersion":404,"revision":62,"contentType":19343,"locale":29},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":21,"type":12,"linkType":22},{"sys":19344},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19346,"metaTitle":414,"metaDescription":415,"mainTitle":19347,"subtitle":433,"heroImage":19362,"ctaButton":456,"ctaLink":457},[413],{"data":19348,"content":19349,"nodeType":74},{},[19350,19356],{"data":19351,"content":19352,"nodeType":78},{},[19353],{"data":19354,"marks":19355,"value":425,"nodeType":82},{},[],{"data":19357,"content":19358,"nodeType":87},{},[19359],{"data":19360,"marks":19361,"value":432,"nodeType":82},{},[],{"metadata":19363,"sys":19366,"fields":19371},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19369,"publishedVersion":62,"revision":44,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19372},{"url":448,"details":19373,"fileName":454,"contentType":455},{"size":450,"image":19374},{"width":452,"height":453},{"sys":19376,"fields":19379},{"id":19377,"createdAt":19378},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":19380,"slug":19381,"articleIntro":19380,"category":19382},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[19383],{"metadata":19384,"sys":19387,"fields":19394},{"tags":19385,"concepts":19386},[],[],{"space":19388,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19390,"publishedVersion":404,"revision":62,"contentType":19392,"locale":29},{"sys":19389},{"type":12,"linkType":13,"id":14},{"sys":19391},{"id":21,"type":12,"linkType":22},{"sys":19393},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19395,"metaTitle":414,"metaDescription":415,"mainTitle":19396,"subtitle":433,"heroImage":19411,"ctaButton":456,"ctaLink":457},[413],{"data":19397,"content":19398,"nodeType":74},{},[19399,19405],{"data":19400,"content":19401,"nodeType":78},{},[19402],{"data":19403,"marks":19404,"value":425,"nodeType":82},{},[],{"data":19406,"content":19407,"nodeType":87},{},[19408],{"data":19409,"marks":19410,"value":432,"nodeType":82},{},[],{"metadata":19412,"sys":19415,"fields":19420},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19418,"publishedVersion":62,"revision":44,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19421},{"url":448,"details":19422,"fileName":454,"contentType":455},{"size":450,"image":19423},{"width":452,"height":453},{"sys":19425,"fields":19428},{"id":19426,"createdAt":19427},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":19429,"slug":19430,"articleIntro":19429,"category":19431},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[19432],{"metadata":19433,"sys":19436,"fields":19443},{"tags":19434,"concepts":19435},[],[],{"space":19437,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19439,"publishedVersion":404,"revision":62,"contentType":19441,"locale":29},{"sys":19438},{"type":12,"linkType":13,"id":14},{"sys":19440},{"id":21,"type":12,"linkType":22},{"sys":19442},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19444,"metaTitle":414,"metaDescription":415,"mainTitle":19445,"subtitle":433,"heroImage":19460,"ctaButton":456,"ctaLink":457},[413],{"data":19446,"content":19447,"nodeType":74},{},[19448,19454],{"data":19449,"content":19450,"nodeType":78},{},[19451],{"data":19452,"marks":19453,"value":425,"nodeType":82},{},[],{"data":19455,"content":19456,"nodeType":87},{},[19457],{"data":19458,"marks":19459,"value":432,"nodeType":82},{},[],{"metadata":19461,"sys":19464,"fields":19469},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19467,"publishedVersion":62,"revision":44,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19470},{"url":448,"details":19471,"fileName":454,"contentType":455},{"size":450,"image":19472},{"width":452,"height":453},{"sys":19474,"fields":19477},{"id":19475,"createdAt":19476},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":19478,"slug":19479,"articleIntro":19478,"category":19480},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[19481],{"metadata":19482,"sys":19485,"fields":19492},{"tags":19483,"concepts":19484},[],[],{"space":19486,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19488,"publishedVersion":404,"revision":62,"contentType":19490,"locale":29},{"sys":19487},{"type":12,"linkType":13,"id":14},{"sys":19489},{"id":21,"type":12,"linkType":22},{"sys":19491},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19493,"metaTitle":414,"metaDescription":415,"mainTitle":19494,"subtitle":433,"heroImage":19509,"ctaButton":456,"ctaLink":457},[413],{"data":19495,"content":19496,"nodeType":74},{},[19497,19503],{"data":19498,"content":19499,"nodeType":78},{},[19500],{"data":19501,"marks":19502,"value":425,"nodeType":82},{},[],{"data":19504,"content":19505,"nodeType":87},{},[19506],{"data":19507,"marks":19508,"value":432,"nodeType":82},{},[],{"metadata":19510,"sys":19513,"fields":19518},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19516,"publishedVersion":62,"revision":44,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19519},{"url":448,"details":19520,"fileName":454,"contentType":455},{"size":450,"image":19521},{"width":452,"height":453},{"sys":19523,"fields":19526},{"id":19524,"createdAt":19525},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":19527,"slug":19528,"articleIntro":19527,"category":19529},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[19530],{"metadata":19531,"sys":19534,"fields":19541},{"tags":19532,"concepts":19533},[],[],{"space":19535,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19537,"publishedVersion":404,"revision":62,"contentType":19539,"locale":29},{"sys":19536},{"type":12,"linkType":13,"id":14},{"sys":19538},{"id":21,"type":12,"linkType":22},{"sys":19540},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19542,"metaTitle":414,"metaDescription":415,"mainTitle":19543,"subtitle":433,"heroImage":19558,"ctaButton":456,"ctaLink":457},[413],{"data":19544,"content":19545,"nodeType":74},{},[19546,19552],{"data":19547,"content":19548,"nodeType":78},{},[19549],{"data":19550,"marks":19551,"value":425,"nodeType":82},{},[],{"data":19553,"content":19554,"nodeType":87},{},[19555],{"data":19556,"marks":19557,"value":432,"nodeType":82},{},[],{"metadata":19559,"sys":19562,"fields":19567},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19565,"publishedVersion":62,"revision":44,"locale":29},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19568},{"url":448,"details":19569,"fileName":454,"contentType":455},{"size":450,"image":19570},{"width":452,"height":453},{"sys":19572,"fields":19575},{"id":19573,"createdAt":19574},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":19576,"slug":19577,"articleIntro":19576,"category":19578},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[19579],{"metadata":19580,"sys":19583,"fields":19590},{"tags":19581,"concepts":19582},[],[],{"space":19584,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19586,"publishedVersion":404,"revision":62,"contentType":19588,"locale":29},{"sys":19585},{"type":12,"linkType":13,"id":14},{"sys":19587},{"id":21,"type":12,"linkType":22},{"sys":19589},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19591,"metaTitle":414,"metaDescription":415,"mainTitle":19592,"subtitle":433,"heroImage":19607,"ctaButton":456,"ctaLink":457},[413],{"data":19593,"content":19594,"nodeType":74},{},[19595,19601],{"data":19596,"content":19597,"nodeType":78},{},[19598],{"data":19599,"marks":19600,"value":425,"nodeType":82},{},[],{"data":19602,"content":19603,"nodeType":87},{},[19604],{"data":19605,"marks":19606,"value":432,"nodeType":82},{},[],{"metadata":19608,"sys":19611,"fields":19616},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19614,"publishedVersion":62,"revision":44,"locale":29},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19617},{"url":448,"details":19618,"fileName":454,"contentType":455},{"size":450,"image":19619},{"width":452,"height":453},{"sys":19621,"fields":19624},{"id":19622,"createdAt":19623},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":19625,"slug":19626,"articleIntro":-1,"category":19627},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[19628],{"metadata":19629,"sys":19632,"fields":19639},{"tags":19630,"concepts":19631},[],[],{"space":19633,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19635,"publishedVersion":404,"revision":62,"contentType":19637,"locale":29},{"sys":19634},{"type":12,"linkType":13,"id":14},{"sys":19636},{"id":21,"type":12,"linkType":22},{"sys":19638},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19640,"metaTitle":414,"metaDescription":415,"mainTitle":19641,"subtitle":433,"heroImage":19656,"ctaButton":456,"ctaLink":457},[413],{"data":19642,"content":19643,"nodeType":74},{},[19644,19650],{"data":19645,"content":19646,"nodeType":78},{},[19647],{"data":19648,"marks":19649,"value":425,"nodeType":82},{},[],{"data":19651,"content":19652,"nodeType":87},{},[19653],{"data":19654,"marks":19655,"value":432,"nodeType":82},{},[],{"metadata":19657,"sys":19660,"fields":19665},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19663,"publishedVersion":62,"revision":44,"locale":29},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19666},{"url":448,"details":19667,"fileName":454,"contentType":455},{"size":450,"image":19668},{"width":452,"height":453},{"sys":19670,"fields":19673},{"id":19671,"createdAt":19672},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":19674,"slug":19675,"articleIntro":19674,"category":19676},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[19677],{"metadata":19678,"sys":19681,"fields":19688},{"tags":19679,"concepts":19680},[],[],{"space":19682,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19684,"publishedVersion":404,"revision":62,"contentType":19686,"locale":29},{"sys":19683},{"type":12,"linkType":13,"id":14},{"sys":19685},{"id":21,"type":12,"linkType":22},{"sys":19687},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19689,"metaTitle":414,"metaDescription":415,"mainTitle":19690,"subtitle":433,"heroImage":19705,"ctaButton":456,"ctaLink":457},[413],{"data":19691,"content":19692,"nodeType":74},{},[19693,19699],{"data":19694,"content":19695,"nodeType":78},{},[19696],{"data":19697,"marks":19698,"value":425,"nodeType":82},{},[],{"data":19700,"content":19701,"nodeType":87},{},[19702],{"data":19703,"marks":19704,"value":432,"nodeType":82},{},[],{"metadata":19706,"sys":19709,"fields":19714},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19712,"publishedVersion":62,"revision":44,"locale":29},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19715},{"url":448,"details":19716,"fileName":454,"contentType":455},{"size":450,"image":19717},{"width":452,"height":453},{"sys":19719,"fields":19722},{"id":19720,"createdAt":19721},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":19723,"slug":19724,"articleIntro":19723,"category":19725},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[19726],{"metadata":19727,"sys":19730,"fields":19737},{"tags":19728,"concepts":19729},[],[],{"space":19731,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19733,"publishedVersion":404,"revision":62,"contentType":19735,"locale":29},{"sys":19732},{"type":12,"linkType":13,"id":14},{"sys":19734},{"id":21,"type":12,"linkType":22},{"sys":19736},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19738,"metaTitle":414,"metaDescription":415,"mainTitle":19739,"subtitle":433,"heroImage":19754,"ctaButton":456,"ctaLink":457},[413],{"data":19740,"content":19741,"nodeType":74},{},[19742,19748],{"data":19743,"content":19744,"nodeType":78},{},[19745],{"data":19746,"marks":19747,"value":425,"nodeType":82},{},[],{"data":19749,"content":19750,"nodeType":87},{},[19751],{"data":19752,"marks":19753,"value":432,"nodeType":82},{},[],{"metadata":19755,"sys":19758,"fields":19763},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19761,"publishedVersion":62,"revision":44,"locale":29},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19764},{"url":448,"details":19765,"fileName":454,"contentType":455},{"size":450,"image":19766},{"width":452,"height":453},{"sys":19768,"fields":19771},{"id":19769,"createdAt":19770},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":19772,"slug":19773,"articleIntro":19772,"category":19774},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[19775],{"metadata":19776,"sys":19779,"fields":19786},{"tags":19777,"concepts":19778},[],[],{"space":19780,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19782,"publishedVersion":404,"revision":62,"contentType":19784,"locale":29},{"sys":19781},{"type":12,"linkType":13,"id":14},{"sys":19783},{"id":21,"type":12,"linkType":22},{"sys":19785},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19787,"metaTitle":414,"metaDescription":415,"mainTitle":19788,"subtitle":433,"heroImage":19803,"ctaButton":456,"ctaLink":457},[413],{"data":19789,"content":19790,"nodeType":74},{},[19791,19797],{"data":19792,"content":19793,"nodeType":78},{},[19794],{"data":19795,"marks":19796,"value":425,"nodeType":82},{},[],{"data":19798,"content":19799,"nodeType":87},{},[19800],{"data":19801,"marks":19802,"value":432,"nodeType":82},{},[],{"metadata":19804,"sys":19807,"fields":19812},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19810,"publishedVersion":62,"revision":44,"locale":29},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19813},{"url":448,"details":19814,"fileName":454,"contentType":455},{"size":450,"image":19815},{"width":452,"height":453},{"sys":19817,"fields":19820},{"id":19818,"createdAt":19819},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":19821,"slug":19822,"articleIntro":19821,"category":19823},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[19824],{"metadata":19825,"sys":19828,"fields":19835},{"tags":19826,"concepts":19827},[],[],{"space":19829,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19831,"publishedVersion":404,"revision":62,"contentType":19833,"locale":29},{"sys":19830},{"type":12,"linkType":13,"id":14},{"sys":19832},{"id":21,"type":12,"linkType":22},{"sys":19834},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19836,"metaTitle":414,"metaDescription":415,"mainTitle":19837,"subtitle":433,"heroImage":19852,"ctaButton":456,"ctaLink":457},[413],{"data":19838,"content":19839,"nodeType":74},{},[19840,19846],{"data":19841,"content":19842,"nodeType":78},{},[19843],{"data":19844,"marks":19845,"value":425,"nodeType":82},{},[],{"data":19847,"content":19848,"nodeType":87},{},[19849],{"data":19850,"marks":19851,"value":432,"nodeType":82},{},[],{"metadata":19853,"sys":19856,"fields":19861},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19859,"publishedVersion":62,"revision":44,"locale":29},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19862},{"url":448,"details":19863,"fileName":454,"contentType":455},{"size":450,"image":19864},{"width":452,"height":453},{"sys":19866,"fields":19869},{"id":19867,"createdAt":19868},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":19870,"slug":19871,"articleIntro":-1,"category":19872},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[19873],{"metadata":19874,"sys":19877,"fields":19884},{"tags":19875,"concepts":19876},[],[],{"space":19878,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19880,"publishedVersion":404,"revision":62,"contentType":19882,"locale":29},{"sys":19879},{"type":12,"linkType":13,"id":14},{"sys":19881},{"id":21,"type":12,"linkType":22},{"sys":19883},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19885,"metaTitle":414,"metaDescription":415,"mainTitle":19886,"subtitle":433,"heroImage":19901,"ctaButton":456,"ctaLink":457},[413],{"data":19887,"content":19888,"nodeType":74},{},[19889,19895],{"data":19890,"content":19891,"nodeType":78},{},[19892],{"data":19893,"marks":19894,"value":425,"nodeType":82},{},[],{"data":19896,"content":19897,"nodeType":87},{},[19898],{"data":19899,"marks":19900,"value":432,"nodeType":82},{},[],{"metadata":19902,"sys":19905,"fields":19910},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19908,"publishedVersion":62,"revision":44,"locale":29},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19911},{"url":448,"details":19912,"fileName":454,"contentType":455},{"size":450,"image":19913},{"width":452,"height":453},{"sys":19915,"fields":19918},{"id":19916,"createdAt":19917},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":19919,"slug":19920,"articleIntro":-1,"category":19921},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[19922],{"metadata":19923,"sys":19926,"fields":19933},{"tags":19924,"concepts":19925},[],[],{"space":19927,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19929,"publishedVersion":404,"revision":62,"contentType":19931,"locale":29},{"sys":19928},{"type":12,"linkType":13,"id":14},{"sys":19930},{"id":21,"type":12,"linkType":22},{"sys":19932},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19934,"metaTitle":414,"metaDescription":415,"mainTitle":19935,"subtitle":433,"heroImage":19950,"ctaButton":456,"ctaLink":457},[413],{"data":19936,"content":19937,"nodeType":74},{},[19938,19944],{"data":19939,"content":19940,"nodeType":78},{},[19941],{"data":19942,"marks":19943,"value":425,"nodeType":82},{},[],{"data":19945,"content":19946,"nodeType":87},{},[19947],{"data":19948,"marks":19949,"value":432,"nodeType":82},{},[],{"metadata":19951,"sys":19954,"fields":19959},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":19957,"publishedVersion":62,"revision":44,"locale":29},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":19960},{"url":448,"details":19961,"fileName":454,"contentType":455},{"size":450,"image":19962},{"width":452,"height":453},{"sys":19964,"fields":19967},{"id":19965,"createdAt":19966},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":19968,"slug":19969,"articleIntro":19968,"category":19970},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[19971],{"metadata":19972,"sys":19975,"fields":19982},{"tags":19973,"concepts":19974},[],[],{"space":19976,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":19978,"publishedVersion":404,"revision":62,"contentType":19980,"locale":29},{"sys":19977},{"type":12,"linkType":13,"id":14},{"sys":19979},{"id":21,"type":12,"linkType":22},{"sys":19981},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":19983,"metaTitle":414,"metaDescription":415,"mainTitle":19984,"subtitle":433,"heroImage":19999,"ctaButton":456,"ctaLink":457},[413],{"data":19985,"content":19986,"nodeType":74},{},[19987,19993],{"data":19988,"content":19989,"nodeType":78},{},[19990],{"data":19991,"marks":19992,"value":425,"nodeType":82},{},[],{"data":19994,"content":19995,"nodeType":87},{},[19996],{"data":19997,"marks":19998,"value":432,"nodeType":82},{},[],{"metadata":20000,"sys":20003,"fields":20008},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20006,"publishedVersion":62,"revision":44,"locale":29},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20009},{"url":448,"details":20010,"fileName":454,"contentType":455},{"size":450,"image":20011},{"width":452,"height":453},{"sys":20013,"fields":20016},{"id":20014,"createdAt":20015},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":20017,"slug":20018,"articleIntro":20019,"category":20020},"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.",[20021],{"metadata":20022,"sys":20025,"fields":20032},{"tags":20023,"concepts":20024},[],[],{"space":20026,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20028,"publishedVersion":404,"revision":62,"contentType":20030,"locale":29},{"sys":20027},{"type":12,"linkType":13,"id":14},{"sys":20029},{"id":21,"type":12,"linkType":22},{"sys":20031},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20033,"metaTitle":414,"metaDescription":415,"mainTitle":20034,"subtitle":433,"heroImage":20049,"ctaButton":456,"ctaLink":457},[413],{"data":20035,"content":20036,"nodeType":74},{},[20037,20043],{"data":20038,"content":20039,"nodeType":78},{},[20040],{"data":20041,"marks":20042,"value":425,"nodeType":82},{},[],{"data":20044,"content":20045,"nodeType":87},{},[20046],{"data":20047,"marks":20048,"value":432,"nodeType":82},{},[],{"metadata":20050,"sys":20053,"fields":20058},{"tags":20051,"concepts":20052},[],[],{"space":20054,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20056,"publishedVersion":62,"revision":44,"locale":29},{"sys":20055},{"type":12,"linkType":13,"id":14},{"sys":20057},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20059},{"url":448,"details":20060,"fileName":454,"contentType":455},{"size":450,"image":20061},{"width":452,"height":453},{"sys":20063,"fields":20066},{"id":20064,"createdAt":20065},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":20067,"slug":20068,"articleIntro":-1,"category":20069},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[20070],{"metadata":20071,"sys":20074,"fields":20081},{"tags":20072,"concepts":20073},[],[],{"space":20075,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20077,"publishedVersion":404,"revision":62,"contentType":20079,"locale":29},{"sys":20076},{"type":12,"linkType":13,"id":14},{"sys":20078},{"id":21,"type":12,"linkType":22},{"sys":20080},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20082,"metaTitle":414,"metaDescription":415,"mainTitle":20083,"subtitle":433,"heroImage":20098,"ctaButton":456,"ctaLink":457},[413],{"data":20084,"content":20085,"nodeType":74},{},[20086,20092],{"data":20087,"content":20088,"nodeType":78},{},[20089],{"data":20090,"marks":20091,"value":425,"nodeType":82},{},[],{"data":20093,"content":20094,"nodeType":87},{},[20095],{"data":20096,"marks":20097,"value":432,"nodeType":82},{},[],{"metadata":20099,"sys":20102,"fields":20107},{"tags":20100,"concepts":20101},[],[],{"space":20103,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20105,"publishedVersion":62,"revision":44,"locale":29},{"sys":20104},{"type":12,"linkType":13,"id":14},{"sys":20106},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20108},{"url":448,"details":20109,"fileName":454,"contentType":455},{"size":450,"image":20110},{"width":452,"height":453},{"sys":20112,"fields":20115},{"id":20113,"createdAt":20114},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20116,"slug":20117,"articleIntro":-1,"category":20118},"Compte 628 - Divers","compte-628-divers",[20119],{"metadata":20120,"sys":20123,"fields":20130},{"tags":20121,"concepts":20122},[],[],{"space":20124,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20126,"publishedVersion":404,"revision":62,"contentType":20128,"locale":29},{"sys":20125},{"type":12,"linkType":13,"id":14},{"sys":20127},{"id":21,"type":12,"linkType":22},{"sys":20129},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20131,"metaTitle":414,"metaDescription":415,"mainTitle":20132,"subtitle":433,"heroImage":20147,"ctaButton":456,"ctaLink":457},[413],{"data":20133,"content":20134,"nodeType":74},{},[20135,20141],{"data":20136,"content":20137,"nodeType":78},{},[20138],{"data":20139,"marks":20140,"value":425,"nodeType":82},{},[],{"data":20142,"content":20143,"nodeType":87},{},[20144],{"data":20145,"marks":20146,"value":432,"nodeType":82},{},[],{"metadata":20148,"sys":20151,"fields":20156},{"tags":20149,"concepts":20150},[],[],{"space":20152,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20154,"publishedVersion":62,"revision":44,"locale":29},{"sys":20153},{"type":12,"linkType":13,"id":14},{"sys":20155},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20157},{"url":448,"details":20158,"fileName":454,"contentType":455},{"size":450,"image":20159},{"width":452,"height":453},{"sys":20161,"fields":20164},{"id":20162,"createdAt":20163},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":20165,"slug":20166,"articleIntro":20165,"category":20167},"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",[20168],{"metadata":20169,"sys":20172,"fields":20179},{"tags":20170,"concepts":20171},[],[],{"space":20173,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20175,"publishedVersion":404,"revision":62,"contentType":20177,"locale":29},{"sys":20174},{"type":12,"linkType":13,"id":14},{"sys":20176},{"id":21,"type":12,"linkType":22},{"sys":20178},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20180,"metaTitle":414,"metaDescription":415,"mainTitle":20181,"subtitle":433,"heroImage":20196,"ctaButton":456,"ctaLink":457},[413],{"data":20182,"content":20183,"nodeType":74},{},[20184,20190],{"data":20185,"content":20186,"nodeType":78},{},[20187],{"data":20188,"marks":20189,"value":425,"nodeType":82},{},[],{"data":20191,"content":20192,"nodeType":87},{},[20193],{"data":20194,"marks":20195,"value":432,"nodeType":82},{},[],{"metadata":20197,"sys":20200,"fields":20205},{"tags":20198,"concepts":20199},[],[],{"space":20201,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20203,"publishedVersion":62,"revision":44,"locale":29},{"sys":20202},{"type":12,"linkType":13,"id":14},{"sys":20204},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20206},{"url":448,"details":20207,"fileName":454,"contentType":455},{"size":450,"image":20208},{"width":452,"height":453},{"sys":20210,"fields":20213},{"id":20211,"createdAt":20212},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":20214,"slug":20215,"articleIntro":-1,"category":20216},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[20217],{"metadata":20218,"sys":20221,"fields":20228},{"tags":20219,"concepts":20220},[],[],{"space":20222,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20224,"publishedVersion":404,"revision":62,"contentType":20226,"locale":29},{"sys":20223},{"type":12,"linkType":13,"id":14},{"sys":20225},{"id":21,"type":12,"linkType":22},{"sys":20227},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20229,"metaTitle":414,"metaDescription":415,"mainTitle":20230,"subtitle":433,"heroImage":20245,"ctaButton":456,"ctaLink":457},[413],{"data":20231,"content":20232,"nodeType":74},{},[20233,20239],{"data":20234,"content":20235,"nodeType":78},{},[20236],{"data":20237,"marks":20238,"value":425,"nodeType":82},{},[],{"data":20240,"content":20241,"nodeType":87},{},[20242],{"data":20243,"marks":20244,"value":432,"nodeType":82},{},[],{"metadata":20246,"sys":20249,"fields":20254},{"tags":20247,"concepts":20248},[],[],{"space":20250,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20252,"publishedVersion":62,"revision":44,"locale":29},{"sys":20251},{"type":12,"linkType":13,"id":14},{"sys":20253},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20255},{"url":448,"details":20256,"fileName":454,"contentType":455},{"size":450,"image":20257},{"width":452,"height":453},{"sys":20259,"fields":20262},{"id":20260,"createdAt":20261},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20263,"slug":20264,"articleIntro":20263,"category":20265},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20266],{"metadata":20267,"sys":20270,"fields":20277},{"tags":20268,"concepts":20269},[],[],{"space":20271,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20273,"publishedVersion":404,"revision":62,"contentType":20275,"locale":29},{"sys":20272},{"type":12,"linkType":13,"id":14},{"sys":20274},{"id":21,"type":12,"linkType":22},{"sys":20276},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20278,"metaTitle":414,"metaDescription":415,"mainTitle":20279,"subtitle":433,"heroImage":20294,"ctaButton":456,"ctaLink":457},[413],{"data":20280,"content":20281,"nodeType":74},{},[20282,20288],{"data":20283,"content":20284,"nodeType":78},{},[20285],{"data":20286,"marks":20287,"value":425,"nodeType":82},{},[],{"data":20289,"content":20290,"nodeType":87},{},[20291],{"data":20292,"marks":20293,"value":432,"nodeType":82},{},[],{"metadata":20295,"sys":20298,"fields":20303},{"tags":20296,"concepts":20297},[],[],{"space":20299,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20301,"publishedVersion":62,"revision":44,"locale":29},{"sys":20300},{"type":12,"linkType":13,"id":14},{"sys":20302},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20304},{"url":448,"details":20305,"fileName":454,"contentType":455},{"size":450,"image":20306},{"width":452,"height":453},{"sys":20308,"fields":20311},{"id":20309,"createdAt":20310},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":20312,"slug":20313,"articleIntro":20312,"category":20314},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[20315],{"metadata":20316,"sys":20319,"fields":20326},{"tags":20317,"concepts":20318},[],[],{"space":20320,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20322,"publishedVersion":404,"revision":62,"contentType":20324,"locale":29},{"sys":20321},{"type":12,"linkType":13,"id":14},{"sys":20323},{"id":21,"type":12,"linkType":22},{"sys":20325},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20327,"metaTitle":414,"metaDescription":415,"mainTitle":20328,"subtitle":433,"heroImage":20343,"ctaButton":456,"ctaLink":457},[413],{"data":20329,"content":20330,"nodeType":74},{},[20331,20337],{"data":20332,"content":20333,"nodeType":78},{},[20334],{"data":20335,"marks":20336,"value":425,"nodeType":82},{},[],{"data":20338,"content":20339,"nodeType":87},{},[20340],{"data":20341,"marks":20342,"value":432,"nodeType":82},{},[],{"metadata":20344,"sys":20347,"fields":20352},{"tags":20345,"concepts":20346},[],[],{"space":20348,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20350,"publishedVersion":62,"revision":44,"locale":29},{"sys":20349},{"type":12,"linkType":13,"id":14},{"sys":20351},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20353},{"url":448,"details":20354,"fileName":454,"contentType":455},{"size":450,"image":20355},{"width":452,"height":453},{"sys":20357,"fields":20360},{"id":20358,"createdAt":20359},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20361,"slug":20362,"articleIntro":20361,"category":20363},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20364],{"metadata":20365,"sys":20368,"fields":20375},{"tags":20366,"concepts":20367},[],[],{"space":20369,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20371,"publishedVersion":404,"revision":62,"contentType":20373,"locale":29},{"sys":20370},{"type":12,"linkType":13,"id":14},{"sys":20372},{"id":21,"type":12,"linkType":22},{"sys":20374},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20376,"metaTitle":414,"metaDescription":415,"mainTitle":20377,"subtitle":433,"heroImage":20392,"ctaButton":456,"ctaLink":457},[413],{"data":20378,"content":20379,"nodeType":74},{},[20380,20386],{"data":20381,"content":20382,"nodeType":78},{},[20383],{"data":20384,"marks":20385,"value":425,"nodeType":82},{},[],{"data":20387,"content":20388,"nodeType":87},{},[20389],{"data":20390,"marks":20391,"value":432,"nodeType":82},{},[],{"metadata":20393,"sys":20396,"fields":20401},{"tags":20394,"concepts":20395},[],[],{"space":20397,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20399,"publishedVersion":62,"revision":44,"locale":29},{"sys":20398},{"type":12,"linkType":13,"id":14},{"sys":20400},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20402},{"url":448,"details":20403,"fileName":454,"contentType":455},{"size":450,"image":20404},{"width":452,"height":453},{"sys":20406,"fields":20409},{"id":20407,"createdAt":20408},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":20410,"slug":20411,"articleIntro":20410,"category":20412},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[20413],{"metadata":20414,"sys":20417,"fields":20424},{"tags":20415,"concepts":20416},[],[],{"space":20418,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20420,"publishedVersion":404,"revision":62,"contentType":20422,"locale":29},{"sys":20419},{"type":12,"linkType":13,"id":14},{"sys":20421},{"id":21,"type":12,"linkType":22},{"sys":20423},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20425,"metaTitle":414,"metaDescription":415,"mainTitle":20426,"subtitle":433,"heroImage":20441,"ctaButton":456,"ctaLink":457},[413],{"data":20427,"content":20428,"nodeType":74},{},[20429,20435],{"data":20430,"content":20431,"nodeType":78},{},[20432],{"data":20433,"marks":20434,"value":425,"nodeType":82},{},[],{"data":20436,"content":20437,"nodeType":87},{},[20438],{"data":20439,"marks":20440,"value":432,"nodeType":82},{},[],{"metadata":20442,"sys":20445,"fields":20450},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20448,"publishedVersion":62,"revision":44,"locale":29},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20451},{"url":448,"details":20452,"fileName":454,"contentType":455},{"size":450,"image":20453},{"width":452,"height":453},{"sys":20455,"fields":20458},{"id":20456,"createdAt":20457},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":20459,"slug":20460,"articleIntro":20459,"category":20461},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[20462],{"metadata":20463,"sys":20466,"fields":20473},{"tags":20464,"concepts":20465},[],[],{"space":20467,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20469,"publishedVersion":404,"revision":62,"contentType":20471,"locale":29},{"sys":20468},{"type":12,"linkType":13,"id":14},{"sys":20470},{"id":21,"type":12,"linkType":22},{"sys":20472},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20474,"metaTitle":414,"metaDescription":415,"mainTitle":20475,"subtitle":433,"heroImage":20490,"ctaButton":456,"ctaLink":457},[413],{"data":20476,"content":20477,"nodeType":74},{},[20478,20484],{"data":20479,"content":20480,"nodeType":78},{},[20481],{"data":20482,"marks":20483,"value":425,"nodeType":82},{},[],{"data":20485,"content":20486,"nodeType":87},{},[20487],{"data":20488,"marks":20489,"value":432,"nodeType":82},{},[],{"metadata":20491,"sys":20494,"fields":20499},{"tags":20492,"concepts":20493},[],[],{"space":20495,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20497,"publishedVersion":62,"revision":44,"locale":29},{"sys":20496},{"type":12,"linkType":13,"id":14},{"sys":20498},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20500},{"url":448,"details":20501,"fileName":454,"contentType":455},{"size":450,"image":20502},{"width":452,"height":453},{"sys":20504,"fields":20507},{"id":20505,"createdAt":20506},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":20508,"slug":20509,"articleIntro":20508,"category":20510},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[20511],{"metadata":20512,"sys":20515,"fields":20522},{"tags":20513,"concepts":20514},[],[],{"space":20516,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20518,"publishedVersion":404,"revision":62,"contentType":20520,"locale":29},{"sys":20517},{"type":12,"linkType":13,"id":14},{"sys":20519},{"id":21,"type":12,"linkType":22},{"sys":20521},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20523,"metaTitle":414,"metaDescription":415,"mainTitle":20524,"subtitle":433,"heroImage":20539,"ctaButton":456,"ctaLink":457},[413],{"data":20525,"content":20526,"nodeType":74},{},[20527,20533],{"data":20528,"content":20529,"nodeType":78},{},[20530],{"data":20531,"marks":20532,"value":425,"nodeType":82},{},[],{"data":20534,"content":20535,"nodeType":87},{},[20536],{"data":20537,"marks":20538,"value":432,"nodeType":82},{},[],{"metadata":20540,"sys":20543,"fields":20548},{"tags":20541,"concepts":20542},[],[],{"space":20544,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20546,"publishedVersion":62,"revision":44,"locale":29},{"sys":20545},{"type":12,"linkType":13,"id":14},{"sys":20547},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20549},{"url":448,"details":20550,"fileName":454,"contentType":455},{"size":450,"image":20551},{"width":452,"height":453},{"sys":20553,"fields":20556},{"id":20554,"createdAt":20555},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":20557,"slug":20558,"articleIntro":20557,"category":20559},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[20560],{"metadata":20561,"sys":20564,"fields":20571},{"tags":20562,"concepts":20563},[],[],{"space":20565,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20567,"publishedVersion":404,"revision":62,"contentType":20569,"locale":29},{"sys":20566},{"type":12,"linkType":13,"id":14},{"sys":20568},{"id":21,"type":12,"linkType":22},{"sys":20570},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20572,"metaTitle":414,"metaDescription":415,"mainTitle":20573,"subtitle":433,"heroImage":20588,"ctaButton":456,"ctaLink":457},[413],{"data":20574,"content":20575,"nodeType":74},{},[20576,20582],{"data":20577,"content":20578,"nodeType":78},{},[20579],{"data":20580,"marks":20581,"value":425,"nodeType":82},{},[],{"data":20583,"content":20584,"nodeType":87},{},[20585],{"data":20586,"marks":20587,"value":432,"nodeType":82},{},[],{"metadata":20589,"sys":20592,"fields":20597},{"tags":20590,"concepts":20591},[],[],{"space":20593,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20595,"publishedVersion":62,"revision":44,"locale":29},{"sys":20594},{"type":12,"linkType":13,"id":14},{"sys":20596},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20598},{"url":448,"details":20599,"fileName":454,"contentType":455},{"size":450,"image":20600},{"width":452,"height":453},{"sys":20602,"fields":20605},{"id":20603,"createdAt":20604},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":20606,"slug":20607,"articleIntro":20606,"category":20608},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[20609],{"metadata":20610,"sys":20613,"fields":20620},{"tags":20611,"concepts":20612},[],[],{"space":20614,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20616,"publishedVersion":404,"revision":62,"contentType":20618,"locale":29},{"sys":20615},{"type":12,"linkType":13,"id":14},{"sys":20617},{"id":21,"type":12,"linkType":22},{"sys":20619},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20621,"metaTitle":414,"metaDescription":415,"mainTitle":20622,"subtitle":433,"heroImage":20637,"ctaButton":456,"ctaLink":457},[413],{"data":20623,"content":20624,"nodeType":74},{},[20625,20631],{"data":20626,"content":20627,"nodeType":78},{},[20628],{"data":20629,"marks":20630,"value":425,"nodeType":82},{},[],{"data":20632,"content":20633,"nodeType":87},{},[20634],{"data":20635,"marks":20636,"value":432,"nodeType":82},{},[],{"metadata":20638,"sys":20641,"fields":20646},{"tags":20639,"concepts":20640},[],[],{"space":20642,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20644,"publishedVersion":62,"revision":44,"locale":29},{"sys":20643},{"type":12,"linkType":13,"id":14},{"sys":20645},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20647},{"url":448,"details":20648,"fileName":454,"contentType":455},{"size":450,"image":20649},{"width":452,"height":453},{"sys":20651,"fields":20654},{"id":20652,"createdAt":20653},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":20655,"slug":20656,"articleIntro":20655,"category":20657},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[20658],{"metadata":20659,"sys":20662,"fields":20669},{"tags":20660,"concepts":20661},[],[],{"space":20663,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20665,"publishedVersion":404,"revision":62,"contentType":20667,"locale":29},{"sys":20664},{"type":12,"linkType":13,"id":14},{"sys":20666},{"id":21,"type":12,"linkType":22},{"sys":20668},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20670,"metaTitle":414,"metaDescription":415,"mainTitle":20671,"subtitle":433,"heroImage":20686,"ctaButton":456,"ctaLink":457},[413],{"data":20672,"content":20673,"nodeType":74},{},[20674,20680],{"data":20675,"content":20676,"nodeType":78},{},[20677],{"data":20678,"marks":20679,"value":425,"nodeType":82},{},[],{"data":20681,"content":20682,"nodeType":87},{},[20683],{"data":20684,"marks":20685,"value":432,"nodeType":82},{},[],{"metadata":20687,"sys":20690,"fields":20695},{"tags":20688,"concepts":20689},[],[],{"space":20691,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20693,"publishedVersion":62,"revision":44,"locale":29},{"sys":20692},{"type":12,"linkType":13,"id":14},{"sys":20694},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20696},{"url":448,"details":20697,"fileName":454,"contentType":455},{"size":450,"image":20698},{"width":452,"height":453},{"sys":20700,"fields":20703},{"id":20701,"createdAt":20702},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":20704,"slug":20705,"articleIntro":20704,"category":20706},"4551 - Principal","compte-4551-principal",[20707],{"metadata":20708,"sys":20711,"fields":20718},{"tags":20709,"concepts":20710},[],[],{"space":20712,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20714,"publishedVersion":404,"revision":62,"contentType":20716,"locale":29},{"sys":20713},{"type":12,"linkType":13,"id":14},{"sys":20715},{"id":21,"type":12,"linkType":22},{"sys":20717},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20719,"metaTitle":414,"metaDescription":415,"mainTitle":20720,"subtitle":433,"heroImage":20735,"ctaButton":456,"ctaLink":457},[413],{"data":20721,"content":20722,"nodeType":74},{},[20723,20729],{"data":20724,"content":20725,"nodeType":78},{},[20726],{"data":20727,"marks":20728,"value":425,"nodeType":82},{},[],{"data":20730,"content":20731,"nodeType":87},{},[20732],{"data":20733,"marks":20734,"value":432,"nodeType":82},{},[],{"metadata":20736,"sys":20739,"fields":20744},{"tags":20737,"concepts":20738},[],[],{"space":20740,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20742,"publishedVersion":62,"revision":44,"locale":29},{"sys":20741},{"type":12,"linkType":13,"id":14},{"sys":20743},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20745},{"url":448,"details":20746,"fileName":454,"contentType":455},{"size":450,"image":20747},{"width":452,"height":453},{"sys":20749,"fields":20752},{"id":20750,"createdAt":20751},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":20753,"slug":20754,"articleIntro":20753,"category":20755},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[20756],{"metadata":20757,"sys":20760,"fields":20767},{"tags":20758,"concepts":20759},[],[],{"space":20761,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20763,"publishedVersion":404,"revision":62,"contentType":20765,"locale":29},{"sys":20762},{"type":12,"linkType":13,"id":14},{"sys":20764},{"id":21,"type":12,"linkType":22},{"sys":20766},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20768,"metaTitle":414,"metaDescription":415,"mainTitle":20769,"subtitle":433,"heroImage":20784,"ctaButton":456,"ctaLink":457},[413],{"data":20770,"content":20771,"nodeType":74},{},[20772,20778],{"data":20773,"content":20774,"nodeType":78},{},[20775],{"data":20776,"marks":20777,"value":425,"nodeType":82},{},[],{"data":20779,"content":20780,"nodeType":87},{},[20781],{"data":20782,"marks":20783,"value":432,"nodeType":82},{},[],{"metadata":20785,"sys":20788,"fields":20793},{"tags":20786,"concepts":20787},[],[],{"space":20789,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20791,"publishedVersion":62,"revision":44,"locale":29},{"sys":20790},{"type":12,"linkType":13,"id":14},{"sys":20792},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20794},{"url":448,"details":20795,"fileName":454,"contentType":455},{"size":450,"image":20796},{"width":452,"height":453},{"sys":20798,"fields":20801},{"id":20799,"createdAt":20800},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":20802,"slug":20803,"articleIntro":20802,"category":20804},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[20805],{"metadata":20806,"sys":20809,"fields":20816},{"tags":20807,"concepts":20808},[],[],{"space":20810,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20812,"publishedVersion":404,"revision":62,"contentType":20814,"locale":29},{"sys":20811},{"type":12,"linkType":13,"id":14},{"sys":20813},{"id":21,"type":12,"linkType":22},{"sys":20815},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20817,"metaTitle":414,"metaDescription":415,"mainTitle":20818,"subtitle":433,"heroImage":20833,"ctaButton":456,"ctaLink":457},[413],{"data":20819,"content":20820,"nodeType":74},{},[20821,20827],{"data":20822,"content":20823,"nodeType":78},{},[20824],{"data":20825,"marks":20826,"value":425,"nodeType":82},{},[],{"data":20828,"content":20829,"nodeType":87},{},[20830],{"data":20831,"marks":20832,"value":432,"nodeType":82},{},[],{"metadata":20834,"sys":20837,"fields":20842},{"tags":20835,"concepts":20836},[],[],{"space":20838,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20840,"publishedVersion":62,"revision":44,"locale":29},{"sys":20839},{"type":12,"linkType":13,"id":14},{"sys":20841},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20843},{"url":448,"details":20844,"fileName":454,"contentType":455},{"size":450,"image":20845},{"width":452,"height":453},{"sys":20847,"fields":20850},{"id":20848,"createdAt":20849},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":20851,"slug":20852,"articleIntro":20851,"category":20853},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[20854],{"metadata":20855,"sys":20858,"fields":20865},{"tags":20856,"concepts":20857},[],[],{"space":20859,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20861,"publishedVersion":404,"revision":62,"contentType":20863,"locale":29},{"sys":20860},{"type":12,"linkType":13,"id":14},{"sys":20862},{"id":21,"type":12,"linkType":22},{"sys":20864},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20866,"metaTitle":414,"metaDescription":415,"mainTitle":20867,"subtitle":433,"heroImage":20882,"ctaButton":456,"ctaLink":457},[413],{"data":20868,"content":20869,"nodeType":74},{},[20870,20876],{"data":20871,"content":20872,"nodeType":78},{},[20873],{"data":20874,"marks":20875,"value":425,"nodeType":82},{},[],{"data":20877,"content":20878,"nodeType":87},{},[20879],{"data":20880,"marks":20881,"value":432,"nodeType":82},{},[],{"metadata":20883,"sys":20886,"fields":20891},{"tags":20884,"concepts":20885},[],[],{"space":20887,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20889,"publishedVersion":62,"revision":44,"locale":29},{"sys":20888},{"type":12,"linkType":13,"id":14},{"sys":20890},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20892},{"url":448,"details":20893,"fileName":454,"contentType":455},{"size":450,"image":20894},{"width":452,"height":453},{"sys":20896,"fields":20899},{"id":20897,"createdAt":20898},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":20900,"slug":20901,"articleIntro":20900,"category":20902},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[20903],{"metadata":20904,"sys":20907,"fields":20914},{"tags":20905,"concepts":20906},[],[],{"space":20908,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20910,"publishedVersion":404,"revision":62,"contentType":20912,"locale":29},{"sys":20909},{"type":12,"linkType":13,"id":14},{"sys":20911},{"id":21,"type":12,"linkType":22},{"sys":20913},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20915,"metaTitle":414,"metaDescription":415,"mainTitle":20916,"subtitle":433,"heroImage":20931,"ctaButton":456,"ctaLink":457},[413],{"data":20917,"content":20918,"nodeType":74},{},[20919,20925],{"data":20920,"content":20921,"nodeType":78},{},[20922],{"data":20923,"marks":20924,"value":425,"nodeType":82},{},[],{"data":20926,"content":20927,"nodeType":87},{},[20928],{"data":20929,"marks":20930,"value":432,"nodeType":82},{},[],{"metadata":20932,"sys":20935,"fields":20940},{"tags":20933,"concepts":20934},[],[],{"space":20936,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20938,"publishedVersion":62,"revision":44,"locale":29},{"sys":20937},{"type":12,"linkType":13,"id":14},{"sys":20939},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20941},{"url":448,"details":20942,"fileName":454,"contentType":455},{"size":450,"image":20943},{"width":452,"height":453},{"sys":20945,"fields":20948},{"id":20946,"createdAt":20947},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":20949,"slug":20950,"articleIntro":20949,"category":20951},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[20952],{"metadata":20953,"sys":20956,"fields":20963},{"tags":20954,"concepts":20955},[],[],{"space":20957,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":20959,"publishedVersion":404,"revision":62,"contentType":20961,"locale":29},{"sys":20958},{"type":12,"linkType":13,"id":14},{"sys":20960},{"id":21,"type":12,"linkType":22},{"sys":20962},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":20964,"metaTitle":414,"metaDescription":415,"mainTitle":20965,"subtitle":433,"heroImage":20980,"ctaButton":456,"ctaLink":457},[413],{"data":20966,"content":20967,"nodeType":74},{},[20968,20974],{"data":20969,"content":20970,"nodeType":78},{},[20971],{"data":20972,"marks":20973,"value":425,"nodeType":82},{},[],{"data":20975,"content":20976,"nodeType":87},{},[20977],{"data":20978,"marks":20979,"value":432,"nodeType":82},{},[],{"metadata":20981,"sys":20984,"fields":20989},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":20987,"publishedVersion":62,"revision":44,"locale":29},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":20990},{"url":448,"details":20991,"fileName":454,"contentType":455},{"size":450,"image":20992},{"width":452,"height":453},{"sys":20994,"fields":20997},{"id":20995,"createdAt":20996},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":20998,"slug":20999,"articleIntro":20998,"category":21000},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[21001],{"metadata":21002,"sys":21005,"fields":21012},{"tags":21003,"concepts":21004},[],[],{"space":21006,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21008,"publishedVersion":404,"revision":62,"contentType":21010,"locale":29},{"sys":21007},{"type":12,"linkType":13,"id":14},{"sys":21009},{"id":21,"type":12,"linkType":22},{"sys":21011},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21013,"metaTitle":414,"metaDescription":415,"mainTitle":21014,"subtitle":433,"heroImage":21029,"ctaButton":456,"ctaLink":457},[413],{"data":21015,"content":21016,"nodeType":74},{},[21017,21023],{"data":21018,"content":21019,"nodeType":78},{},[21020],{"data":21021,"marks":21022,"value":425,"nodeType":82},{},[],{"data":21024,"content":21025,"nodeType":87},{},[21026],{"data":21027,"marks":21028,"value":432,"nodeType":82},{},[],{"metadata":21030,"sys":21033,"fields":21038},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21036,"publishedVersion":62,"revision":44,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21039},{"url":448,"details":21040,"fileName":454,"contentType":455},{"size":450,"image":21041},{"width":452,"height":453},{"sys":21043,"fields":21046},{"id":21044,"createdAt":21045},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":21047,"slug":21048,"articleIntro":-1,"category":21049},"Compte 518 - Intérêts courus","compte-518-interets-courus",[21050],{"metadata":21051,"sys":21054,"fields":21061},{"tags":21052,"concepts":21053},[],[],{"space":21055,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21057,"publishedVersion":404,"revision":62,"contentType":21059,"locale":29},{"sys":21056},{"type":12,"linkType":13,"id":14},{"sys":21058},{"id":21,"type":12,"linkType":22},{"sys":21060},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21062,"metaTitle":414,"metaDescription":415,"mainTitle":21063,"subtitle":433,"heroImage":21078,"ctaButton":456,"ctaLink":457},[413],{"data":21064,"content":21065,"nodeType":74},{},[21066,21072],{"data":21067,"content":21068,"nodeType":78},{},[21069],{"data":21070,"marks":21071,"value":425,"nodeType":82},{},[],{"data":21073,"content":21074,"nodeType":87},{},[21075],{"data":21076,"marks":21077,"value":432,"nodeType":82},{},[],{"metadata":21079,"sys":21082,"fields":21087},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21085,"publishedVersion":62,"revision":44,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21088},{"url":448,"details":21089,"fileName":454,"contentType":455},{"size":450,"image":21090},{"width":452,"height":453},{"sys":21092,"fields":21095},{"id":21093,"createdAt":21094},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":21096,"slug":21097,"articleIntro":21096,"category":21098},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[21099],{"metadata":21100,"sys":21103,"fields":21110},{"tags":21101,"concepts":21102},[],[],{"space":21104,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21106,"publishedVersion":404,"revision":62,"contentType":21108,"locale":29},{"sys":21105},{"type":12,"linkType":13,"id":14},{"sys":21107},{"id":21,"type":12,"linkType":22},{"sys":21109},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21111,"metaTitle":414,"metaDescription":415,"mainTitle":21112,"subtitle":433,"heroImage":21127,"ctaButton":456,"ctaLink":457},[413],{"data":21113,"content":21114,"nodeType":74},{},[21115,21121],{"data":21116,"content":21117,"nodeType":78},{},[21118],{"data":21119,"marks":21120,"value":425,"nodeType":82},{},[],{"data":21122,"content":21123,"nodeType":87},{},[21124],{"data":21125,"marks":21126,"value":432,"nodeType":82},{},[],{"metadata":21128,"sys":21131,"fields":21136},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21134,"publishedVersion":62,"revision":44,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21137},{"url":448,"details":21138,"fileName":454,"contentType":455},{"size":450,"image":21139},{"width":452,"height":453},{"sys":21141,"fields":21144},{"id":21142,"createdAt":21143},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":21145,"slug":21146,"articleIntro":-1,"category":21147},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[21148],{"metadata":21149,"sys":21152,"fields":21159},{"tags":21150,"concepts":21151},[],[],{"space":21153,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21155,"publishedVersion":404,"revision":62,"contentType":21157,"locale":29},{"sys":21154},{"type":12,"linkType":13,"id":14},{"sys":21156},{"id":21,"type":12,"linkType":22},{"sys":21158},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21160,"metaTitle":414,"metaDescription":415,"mainTitle":21161,"subtitle":433,"heroImage":21176,"ctaButton":456,"ctaLink":457},[413],{"data":21162,"content":21163,"nodeType":74},{},[21164,21170],{"data":21165,"content":21166,"nodeType":78},{},[21167],{"data":21168,"marks":21169,"value":425,"nodeType":82},{},[],{"data":21171,"content":21172,"nodeType":87},{},[21173],{"data":21174,"marks":21175,"value":432,"nodeType":82},{},[],{"metadata":21177,"sys":21180,"fields":21185},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21183,"publishedVersion":62,"revision":44,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21186},{"url":448,"details":21187,"fileName":454,"contentType":455},{"size":450,"image":21188},{"width":452,"height":453},{"sys":21190,"fields":21193},{"id":21191,"createdAt":21192},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":21194,"slug":21195,"articleIntro":-1,"category":21196},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[21197],{"metadata":21198,"sys":21201,"fields":21208},{"tags":21199,"concepts":21200},[],[],{"space":21202,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21204,"publishedVersion":404,"revision":62,"contentType":21206,"locale":29},{"sys":21203},{"type":12,"linkType":13,"id":14},{"sys":21205},{"id":21,"type":12,"linkType":22},{"sys":21207},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21209,"metaTitle":414,"metaDescription":415,"mainTitle":21210,"subtitle":433,"heroImage":21225,"ctaButton":456,"ctaLink":457},[413],{"data":21211,"content":21212,"nodeType":74},{},[21213,21219],{"data":21214,"content":21215,"nodeType":78},{},[21216],{"data":21217,"marks":21218,"value":425,"nodeType":82},{},[],{"data":21220,"content":21221,"nodeType":87},{},[21222],{"data":21223,"marks":21224,"value":432,"nodeType":82},{},[],{"metadata":21226,"sys":21229,"fields":21234},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21232,"publishedVersion":62,"revision":44,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21235},{"url":448,"details":21236,"fileName":454,"contentType":455},{"size":450,"image":21237},{"width":452,"height":453},{"sys":21239,"fields":21242},{"id":21240,"createdAt":21241},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":21243,"slug":21244,"articleIntro":-1,"category":21245},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[21246],{"metadata":21247,"sys":21250,"fields":21257},{"tags":21248,"concepts":21249},[],[],{"space":21251,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21253,"publishedVersion":404,"revision":62,"contentType":21255,"locale":29},{"sys":21252},{"type":12,"linkType":13,"id":14},{"sys":21254},{"id":21,"type":12,"linkType":22},{"sys":21256},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21258,"metaTitle":414,"metaDescription":415,"mainTitle":21259,"subtitle":433,"heroImage":21274,"ctaButton":456,"ctaLink":457},[413],{"data":21260,"content":21261,"nodeType":74},{},[21262,21268],{"data":21263,"content":21264,"nodeType":78},{},[21265],{"data":21266,"marks":21267,"value":425,"nodeType":82},{},[],{"data":21269,"content":21270,"nodeType":87},{},[21271],{"data":21272,"marks":21273,"value":432,"nodeType":82},{},[],{"metadata":21275,"sys":21278,"fields":21283},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21281,"publishedVersion":62,"revision":44,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21284},{"url":448,"details":21285,"fileName":454,"contentType":455},{"size":450,"image":21286},{"width":452,"height":453},{"sys":21288,"fields":21291},{"id":21289,"createdAt":21290},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":21292,"slug":21293,"articleIntro":21292,"category":21294},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[21295],{"metadata":21296,"sys":21299,"fields":21306},{"tags":21297,"concepts":21298},[],[],{"space":21300,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21302,"publishedVersion":404,"revision":62,"contentType":21304,"locale":29},{"sys":21301},{"type":12,"linkType":13,"id":14},{"sys":21303},{"id":21,"type":12,"linkType":22},{"sys":21305},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21307,"metaTitle":414,"metaDescription":415,"mainTitle":21308,"subtitle":433,"heroImage":21323,"ctaButton":456,"ctaLink":457},[413],{"data":21309,"content":21310,"nodeType":74},{},[21311,21317],{"data":21312,"content":21313,"nodeType":78},{},[21314],{"data":21315,"marks":21316,"value":425,"nodeType":82},{},[],{"data":21318,"content":21319,"nodeType":87},{},[21320],{"data":21321,"marks":21322,"value":432,"nodeType":82},{},[],{"metadata":21324,"sys":21327,"fields":21332},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21330,"publishedVersion":62,"revision":44,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21333},{"url":448,"details":21334,"fileName":454,"contentType":455},{"size":450,"image":21335},{"width":452,"height":453},{"sys":21337,"fields":21340},{"id":21338,"createdAt":21339},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":21341,"slug":21342,"articleIntro":-1,"category":21343},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[21344],{"metadata":21345,"sys":21348,"fields":21355},{"tags":21346,"concepts":21347},[],[],{"space":21349,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21351,"publishedVersion":404,"revision":62,"contentType":21353,"locale":29},{"sys":21350},{"type":12,"linkType":13,"id":14},{"sys":21352},{"id":21,"type":12,"linkType":22},{"sys":21354},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21356,"metaTitle":414,"metaDescription":415,"mainTitle":21357,"subtitle":433,"heroImage":21372,"ctaButton":456,"ctaLink":457},[413],{"data":21358,"content":21359,"nodeType":74},{},[21360,21366],{"data":21361,"content":21362,"nodeType":78},{},[21363],{"data":21364,"marks":21365,"value":425,"nodeType":82},{},[],{"data":21367,"content":21368,"nodeType":87},{},[21369],{"data":21370,"marks":21371,"value":432,"nodeType":82},{},[],{"metadata":21373,"sys":21376,"fields":21381},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21379,"publishedVersion":62,"revision":44,"locale":29},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21382},{"url":448,"details":21383,"fileName":454,"contentType":455},{"size":450,"image":21384},{"width":452,"height":453},{"sys":21386,"fields":21389},{"id":21387,"createdAt":21388},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":21390,"slug":21391,"articleIntro":21390,"category":21392},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[21393],{"metadata":21394,"sys":21397,"fields":21404},{"tags":21395,"concepts":21396},[],[],{"space":21398,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21400,"publishedVersion":404,"revision":62,"contentType":21402,"locale":29},{"sys":21399},{"type":12,"linkType":13,"id":14},{"sys":21401},{"id":21,"type":12,"linkType":22},{"sys":21403},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21405,"metaTitle":414,"metaDescription":415,"mainTitle":21406,"subtitle":433,"heroImage":21421,"ctaButton":456,"ctaLink":457},[413],{"data":21407,"content":21408,"nodeType":74},{},[21409,21415],{"data":21410,"content":21411,"nodeType":78},{},[21412],{"data":21413,"marks":21414,"value":425,"nodeType":82},{},[],{"data":21416,"content":21417,"nodeType":87},{},[21418],{"data":21419,"marks":21420,"value":432,"nodeType":82},{},[],{"metadata":21422,"sys":21425,"fields":21430},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21428,"publishedVersion":62,"revision":44,"locale":29},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21431},{"url":448,"details":21432,"fileName":454,"contentType":455},{"size":450,"image":21433},{"width":452,"height":453},{"sys":21435,"fields":21438},{"id":21436,"createdAt":21437},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":21439,"slug":21440,"articleIntro":21439,"category":21441},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[21442],{"metadata":21443,"sys":21446,"fields":21453},{"tags":21444,"concepts":21445},[],[],{"space":21447,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21449,"publishedVersion":404,"revision":62,"contentType":21451,"locale":29},{"sys":21448},{"type":12,"linkType":13,"id":14},{"sys":21450},{"id":21,"type":12,"linkType":22},{"sys":21452},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21454,"metaTitle":414,"metaDescription":415,"mainTitle":21455,"subtitle":433,"heroImage":21470,"ctaButton":456,"ctaLink":457},[413],{"data":21456,"content":21457,"nodeType":74},{},[21458,21464],{"data":21459,"content":21460,"nodeType":78},{},[21461],{"data":21462,"marks":21463,"value":425,"nodeType":82},{},[],{"data":21465,"content":21466,"nodeType":87},{},[21467],{"data":21468,"marks":21469,"value":432,"nodeType":82},{},[],{"metadata":21471,"sys":21474,"fields":21479},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21477,"publishedVersion":62,"revision":44,"locale":29},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21480},{"url":448,"details":21481,"fileName":454,"contentType":455},{"size":450,"image":21482},{"width":452,"height":453},{"sys":21484,"fields":21487},{"id":21485,"createdAt":21486},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":21488,"slug":21489,"articleIntro":21488,"category":21490},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[21491],{"metadata":21492,"sys":21495,"fields":21502},{"tags":21493,"concepts":21494},[],[],{"space":21496,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21498,"publishedVersion":404,"revision":62,"contentType":21500,"locale":29},{"sys":21497},{"type":12,"linkType":13,"id":14},{"sys":21499},{"id":21,"type":12,"linkType":22},{"sys":21501},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21503,"metaTitle":414,"metaDescription":415,"mainTitle":21504,"subtitle":433,"heroImage":21519,"ctaButton":456,"ctaLink":457},[413],{"data":21505,"content":21506,"nodeType":74},{},[21507,21513],{"data":21508,"content":21509,"nodeType":78},{},[21510],{"data":21511,"marks":21512,"value":425,"nodeType":82},{},[],{"data":21514,"content":21515,"nodeType":87},{},[21516],{"data":21517,"marks":21518,"value":432,"nodeType":82},{},[],{"metadata":21520,"sys":21523,"fields":21528},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21526,"publishedVersion":62,"revision":44,"locale":29},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21529},{"url":448,"details":21530,"fileName":454,"contentType":455},{"size":450,"image":21531},{"width":452,"height":453},{"sys":21533,"fields":21536},{"id":21534,"createdAt":21535},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":21537,"slug":21538,"articleIntro":21537,"category":21539},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[21540],{"metadata":21541,"sys":21544,"fields":21551},{"tags":21542,"concepts":21543},[],[],{"space":21545,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21547,"publishedVersion":404,"revision":62,"contentType":21549,"locale":29},{"sys":21546},{"type":12,"linkType":13,"id":14},{"sys":21548},{"id":21,"type":12,"linkType":22},{"sys":21550},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21552,"metaTitle":414,"metaDescription":415,"mainTitle":21553,"subtitle":433,"heroImage":21568,"ctaButton":456,"ctaLink":457},[413],{"data":21554,"content":21555,"nodeType":74},{},[21556,21562],{"data":21557,"content":21558,"nodeType":78},{},[21559],{"data":21560,"marks":21561,"value":425,"nodeType":82},{},[],{"data":21563,"content":21564,"nodeType":87},{},[21565],{"data":21566,"marks":21567,"value":432,"nodeType":82},{},[],{"metadata":21569,"sys":21572,"fields":21577},{"tags":21570,"concepts":21571},[],[],{"space":21573,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21575,"publishedVersion":62,"revision":44,"locale":29},{"sys":21574},{"type":12,"linkType":13,"id":14},{"sys":21576},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21578},{"url":448,"details":21579,"fileName":454,"contentType":455},{"size":450,"image":21580},{"width":452,"height":453},{"sys":21582,"fields":21585},{"id":21583,"createdAt":21584},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":21586,"slug":21587,"articleIntro":21586,"category":21588},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[21589],{"metadata":21590,"sys":21593,"fields":21600},{"tags":21591,"concepts":21592},[],[],{"space":21594,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21596,"publishedVersion":404,"revision":62,"contentType":21598,"locale":29},{"sys":21595},{"type":12,"linkType":13,"id":14},{"sys":21597},{"id":21,"type":12,"linkType":22},{"sys":21599},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21601,"metaTitle":414,"metaDescription":415,"mainTitle":21602,"subtitle":433,"heroImage":21617,"ctaButton":456,"ctaLink":457},[413],{"data":21603,"content":21604,"nodeType":74},{},[21605,21611],{"data":21606,"content":21607,"nodeType":78},{},[21608],{"data":21609,"marks":21610,"value":425,"nodeType":82},{},[],{"data":21612,"content":21613,"nodeType":87},{},[21614],{"data":21615,"marks":21616,"value":432,"nodeType":82},{},[],{"metadata":21618,"sys":21621,"fields":21626},{"tags":21619,"concepts":21620},[],[],{"space":21622,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21624,"publishedVersion":62,"revision":44,"locale":29},{"sys":21623},{"type":12,"linkType":13,"id":14},{"sys":21625},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21627},{"url":448,"details":21628,"fileName":454,"contentType":455},{"size":450,"image":21629},{"width":452,"height":453},{"sys":21631,"fields":21634},{"id":21632,"createdAt":21633},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21635,"slug":21636,"articleIntro":-1,"category":21637},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21638],{"metadata":21639,"sys":21642,"fields":21649},{"tags":21640,"concepts":21641},[],[],{"space":21643,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21645,"publishedVersion":404,"revision":62,"contentType":21647,"locale":29},{"sys":21644},{"type":12,"linkType":13,"id":14},{"sys":21646},{"id":21,"type":12,"linkType":22},{"sys":21648},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21650,"metaTitle":414,"metaDescription":415,"mainTitle":21651,"subtitle":433,"heroImage":21666,"ctaButton":456,"ctaLink":457},[413],{"data":21652,"content":21653,"nodeType":74},{},[21654,21660],{"data":21655,"content":21656,"nodeType":78},{},[21657],{"data":21658,"marks":21659,"value":425,"nodeType":82},{},[],{"data":21661,"content":21662,"nodeType":87},{},[21663],{"data":21664,"marks":21665,"value":432,"nodeType":82},{},[],{"metadata":21667,"sys":21670,"fields":21675},{"tags":21668,"concepts":21669},[],[],{"space":21671,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21673,"publishedVersion":62,"revision":44,"locale":29},{"sys":21672},{"type":12,"linkType":13,"id":14},{"sys":21674},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21676},{"url":448,"details":21677,"fileName":454,"contentType":455},{"size":450,"image":21678},{"width":452,"height":453},{"sys":21680,"fields":21683},{"id":21681,"createdAt":21682},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":21684,"slug":21685,"articleIntro":21684,"category":21686},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[21687],{"metadata":21688,"sys":21691,"fields":21698},{"tags":21689,"concepts":21690},[],[],{"space":21692,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21694,"publishedVersion":404,"revision":62,"contentType":21696,"locale":29},{"sys":21693},{"type":12,"linkType":13,"id":14},{"sys":21695},{"id":21,"type":12,"linkType":22},{"sys":21697},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21699,"metaTitle":414,"metaDescription":415,"mainTitle":21700,"subtitle":433,"heroImage":21715,"ctaButton":456,"ctaLink":457},[413],{"data":21701,"content":21702,"nodeType":74},{},[21703,21709],{"data":21704,"content":21705,"nodeType":78},{},[21706],{"data":21707,"marks":21708,"value":425,"nodeType":82},{},[],{"data":21710,"content":21711,"nodeType":87},{},[21712],{"data":21713,"marks":21714,"value":432,"nodeType":82},{},[],{"metadata":21716,"sys":21719,"fields":21724},{"tags":21717,"concepts":21718},[],[],{"space":21720,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21722,"publishedVersion":62,"revision":44,"locale":29},{"sys":21721},{"type":12,"linkType":13,"id":14},{"sys":21723},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21725},{"url":448,"details":21726,"fileName":454,"contentType":455},{"size":450,"image":21727},{"width":452,"height":453},{"sys":21729,"fields":21732},{"id":21730,"createdAt":21731},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":21733,"slug":21734,"articleIntro":-1,"category":21735},"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",[21736],{"metadata":21737,"sys":21740,"fields":21747},{"tags":21738,"concepts":21739},[],[],{"space":21741,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21743,"publishedVersion":404,"revision":62,"contentType":21745,"locale":29},{"sys":21742},{"type":12,"linkType":13,"id":14},{"sys":21744},{"id":21,"type":12,"linkType":22},{"sys":21746},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21748,"metaTitle":414,"metaDescription":415,"mainTitle":21749,"subtitle":433,"heroImage":21764,"ctaButton":456,"ctaLink":457},[413],{"data":21750,"content":21751,"nodeType":74},{},[21752,21758],{"data":21753,"content":21754,"nodeType":78},{},[21755],{"data":21756,"marks":21757,"value":425,"nodeType":82},{},[],{"data":21759,"content":21760,"nodeType":87},{},[21761],{"data":21762,"marks":21763,"value":432,"nodeType":82},{},[],{"metadata":21765,"sys":21768,"fields":21773},{"tags":21766,"concepts":21767},[],[],{"space":21769,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21771,"publishedVersion":62,"revision":44,"locale":29},{"sys":21770},{"type":12,"linkType":13,"id":14},{"sys":21772},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21774},{"url":448,"details":21775,"fileName":454,"contentType":455},{"size":450,"image":21776},{"width":452,"height":453},{"sys":21778,"fields":21781},{"id":21779,"createdAt":21780},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":21782,"slug":21783,"articleIntro":21784,"category":21785},"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.",[21786],{"metadata":21787,"sys":21790,"fields":21797},{"tags":21788,"concepts":21789},[],[],{"space":21791,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21793,"publishedVersion":404,"revision":62,"contentType":21795,"locale":29},{"sys":21792},{"type":12,"linkType":13,"id":14},{"sys":21794},{"id":21,"type":12,"linkType":22},{"sys":21796},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21798,"metaTitle":414,"metaDescription":415,"mainTitle":21799,"subtitle":433,"heroImage":21814,"ctaButton":456,"ctaLink":457},[413],{"data":21800,"content":21801,"nodeType":74},{},[21802,21808],{"data":21803,"content":21804,"nodeType":78},{},[21805],{"data":21806,"marks":21807,"value":425,"nodeType":82},{},[],{"data":21809,"content":21810,"nodeType":87},{},[21811],{"data":21812,"marks":21813,"value":432,"nodeType":82},{},[],{"metadata":21815,"sys":21818,"fields":21823},{"tags":21816,"concepts":21817},[],[],{"space":21819,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21821,"publishedVersion":62,"revision":44,"locale":29},{"sys":21820},{"type":12,"linkType":13,"id":14},{"sys":21822},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21824},{"url":448,"details":21825,"fileName":454,"contentType":455},{"size":450,"image":21826},{"width":452,"height":453},{"sys":21828,"fields":21831},{"id":21829,"createdAt":21830},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":21832,"slug":21833,"articleIntro":21832,"category":21834},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[21835],{"metadata":21836,"sys":21839,"fields":21846},{"tags":21837,"concepts":21838},[],[],{"space":21840,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21842,"publishedVersion":404,"revision":62,"contentType":21844,"locale":29},{"sys":21841},{"type":12,"linkType":13,"id":14},{"sys":21843},{"id":21,"type":12,"linkType":22},{"sys":21845},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21847,"metaTitle":414,"metaDescription":415,"mainTitle":21848,"subtitle":433,"heroImage":21863,"ctaButton":456,"ctaLink":457},[413],{"data":21849,"content":21850,"nodeType":74},{},[21851,21857],{"data":21852,"content":21853,"nodeType":78},{},[21854],{"data":21855,"marks":21856,"value":425,"nodeType":82},{},[],{"data":21858,"content":21859,"nodeType":87},{},[21860],{"data":21861,"marks":21862,"value":432,"nodeType":82},{},[],{"metadata":21864,"sys":21867,"fields":21872},{"tags":21865,"concepts":21866},[],[],{"space":21868,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21870,"publishedVersion":62,"revision":44,"locale":29},{"sys":21869},{"type":12,"linkType":13,"id":14},{"sys":21871},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21873},{"url":448,"details":21874,"fileName":454,"contentType":455},{"size":450,"image":21875},{"width":452,"height":453},{"sys":21877,"fields":21880},{"id":21878,"createdAt":21879},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":21881,"slug":21882,"articleIntro":21881,"category":21883},"6021 - Matières consommables","compte-6021-matieres-consommables",[21884],{"metadata":21885,"sys":21888,"fields":21895},{"tags":21886,"concepts":21887},[],[],{"space":21889,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21891,"publishedVersion":404,"revision":62,"contentType":21893,"locale":29},{"sys":21890},{"type":12,"linkType":13,"id":14},{"sys":21892},{"id":21,"type":12,"linkType":22},{"sys":21894},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21896,"metaTitle":414,"metaDescription":415,"mainTitle":21897,"subtitle":433,"heroImage":21912,"ctaButton":456,"ctaLink":457},[413],{"data":21898,"content":21899,"nodeType":74},{},[21900,21906],{"data":21901,"content":21902,"nodeType":78},{},[21903],{"data":21904,"marks":21905,"value":425,"nodeType":82},{},[],{"data":21907,"content":21908,"nodeType":87},{},[21909],{"data":21910,"marks":21911,"value":432,"nodeType":82},{},[],{"metadata":21913,"sys":21916,"fields":21921},{"tags":21914,"concepts":21915},[],[],{"space":21917,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21919,"publishedVersion":62,"revision":44,"locale":29},{"sys":21918},{"type":12,"linkType":13,"id":14},{"sys":21920},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21922},{"url":448,"details":21923,"fileName":454,"contentType":455},{"size":450,"image":21924},{"width":452,"height":453},{"sys":21926,"fields":21929},{"id":21927,"createdAt":21928},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":21930,"slug":21931,"articleIntro":21932,"category":21933},"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.",[21934],{"metadata":21935,"sys":21938,"fields":21945},{"tags":21936,"concepts":21937},[],[],{"space":21939,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21941,"publishedVersion":404,"revision":62,"contentType":21943,"locale":29},{"sys":21940},{"type":12,"linkType":13,"id":14},{"sys":21942},{"id":21,"type":12,"linkType":22},{"sys":21944},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21946,"metaTitle":414,"metaDescription":415,"mainTitle":21947,"subtitle":433,"heroImage":21962,"ctaButton":456,"ctaLink":457},[413],{"data":21948,"content":21949,"nodeType":74},{},[21950,21956],{"data":21951,"content":21952,"nodeType":78},{},[21953],{"data":21954,"marks":21955,"value":425,"nodeType":82},{},[],{"data":21957,"content":21958,"nodeType":87},{},[21959],{"data":21960,"marks":21961,"value":432,"nodeType":82},{},[],{"metadata":21963,"sys":21966,"fields":21971},{"tags":21964,"concepts":21965},[],[],{"space":21967,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":21969,"publishedVersion":62,"revision":44,"locale":29},{"sys":21968},{"type":12,"linkType":13,"id":14},{"sys":21970},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":21972},{"url":448,"details":21973,"fileName":454,"contentType":455},{"size":450,"image":21974},{"width":452,"height":453},{"sys":21976,"fields":21979},{"id":21977,"createdAt":21978},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":21980,"slug":21981,"articleIntro":-1,"category":21982},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[21983],{"metadata":21984,"sys":21987,"fields":21994},{"tags":21985,"concepts":21986},[],[],{"space":21988,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":21990,"publishedVersion":404,"revision":62,"contentType":21992,"locale":29},{"sys":21989},{"type":12,"linkType":13,"id":14},{"sys":21991},{"id":21,"type":12,"linkType":22},{"sys":21993},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":21995,"metaTitle":414,"metaDescription":415,"mainTitle":21996,"subtitle":433,"heroImage":22011,"ctaButton":456,"ctaLink":457},[413],{"data":21997,"content":21998,"nodeType":74},{},[21999,22005],{"data":22000,"content":22001,"nodeType":78},{},[22002],{"data":22003,"marks":22004,"value":425,"nodeType":82},{},[],{"data":22006,"content":22007,"nodeType":87},{},[22008],{"data":22009,"marks":22010,"value":432,"nodeType":82},{},[],{"metadata":22012,"sys":22015,"fields":22020},{"tags":22013,"concepts":22014},[],[],{"space":22016,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22018,"publishedVersion":62,"revision":44,"locale":29},{"sys":22017},{"type":12,"linkType":13,"id":14},{"sys":22019},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22021},{"url":448,"details":22022,"fileName":454,"contentType":455},{"size":450,"image":22023},{"width":452,"height":453},{"sys":22025,"fields":22028},{"id":22026,"createdAt":22027},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":22029,"slug":22030,"articleIntro":22029,"category":22031},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[22032],{"metadata":22033,"sys":22036,"fields":22043},{"tags":22034,"concepts":22035},[],[],{"space":22037,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22039,"publishedVersion":404,"revision":62,"contentType":22041,"locale":29},{"sys":22038},{"type":12,"linkType":13,"id":14},{"sys":22040},{"id":21,"type":12,"linkType":22},{"sys":22042},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22044,"metaTitle":414,"metaDescription":415,"mainTitle":22045,"subtitle":433,"heroImage":22060,"ctaButton":456,"ctaLink":457},[413],{"data":22046,"content":22047,"nodeType":74},{},[22048,22054],{"data":22049,"content":22050,"nodeType":78},{},[22051],{"data":22052,"marks":22053,"value":425,"nodeType":82},{},[],{"data":22055,"content":22056,"nodeType":87},{},[22057],{"data":22058,"marks":22059,"value":432,"nodeType":82},{},[],{"metadata":22061,"sys":22064,"fields":22069},{"tags":22062,"concepts":22063},[],[],{"space":22065,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22067,"publishedVersion":62,"revision":44,"locale":29},{"sys":22066},{"type":12,"linkType":13,"id":14},{"sys":22068},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22070},{"url":448,"details":22071,"fileName":454,"contentType":455},{"size":450,"image":22072},{"width":452,"height":453},{"sys":22074,"fields":22077},{"id":22075,"createdAt":22076},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":22078,"slug":22079,"articleIntro":22078,"category":22080},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[22081],{"metadata":22082,"sys":22085,"fields":22092},{"tags":22083,"concepts":22084},[],[],{"space":22086,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22088,"publishedVersion":404,"revision":62,"contentType":22090,"locale":29},{"sys":22087},{"type":12,"linkType":13,"id":14},{"sys":22089},{"id":21,"type":12,"linkType":22},{"sys":22091},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22093,"metaTitle":414,"metaDescription":415,"mainTitle":22094,"subtitle":433,"heroImage":22109,"ctaButton":456,"ctaLink":457},[413],{"data":22095,"content":22096,"nodeType":74},{},[22097,22103],{"data":22098,"content":22099,"nodeType":78},{},[22100],{"data":22101,"marks":22102,"value":425,"nodeType":82},{},[],{"data":22104,"content":22105,"nodeType":87},{},[22106],{"data":22107,"marks":22108,"value":432,"nodeType":82},{},[],{"metadata":22110,"sys":22113,"fields":22118},{"tags":22111,"concepts":22112},[],[],{"space":22114,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22116,"publishedVersion":62,"revision":44,"locale":29},{"sys":22115},{"type":12,"linkType":13,"id":14},{"sys":22117},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22119},{"url":448,"details":22120,"fileName":454,"contentType":455},{"size":450,"image":22121},{"width":452,"height":453},{"sys":22123,"fields":22126},{"id":22124,"createdAt":22125},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":22127,"slug":22128,"articleIntro":-1,"category":22129},"Compte 411 - Clients","compte-411-clients",[22130],{"metadata":22131,"sys":22134,"fields":22141},{"tags":22132,"concepts":22133},[],[],{"space":22135,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22137,"publishedVersion":404,"revision":62,"contentType":22139,"locale":29},{"sys":22136},{"type":12,"linkType":13,"id":14},{"sys":22138},{"id":21,"type":12,"linkType":22},{"sys":22140},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22142,"metaTitle":414,"metaDescription":415,"mainTitle":22143,"subtitle":433,"heroImage":22158,"ctaButton":456,"ctaLink":457},[413],{"data":22144,"content":22145,"nodeType":74},{},[22146,22152],{"data":22147,"content":22148,"nodeType":78},{},[22149],{"data":22150,"marks":22151,"value":425,"nodeType":82},{},[],{"data":22153,"content":22154,"nodeType":87},{},[22155],{"data":22156,"marks":22157,"value":432,"nodeType":82},{},[],{"metadata":22159,"sys":22162,"fields":22167},{"tags":22160,"concepts":22161},[],[],{"space":22163,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22165,"publishedVersion":62,"revision":44,"locale":29},{"sys":22164},{"type":12,"linkType":13,"id":14},{"sys":22166},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22168},{"url":448,"details":22169,"fileName":454,"contentType":455},{"size":450,"image":22170},{"width":452,"height":453},{"sys":22172,"fields":22175},{"id":22173,"createdAt":22174},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":22176,"slug":22177,"articleIntro":22176,"category":22178},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[22179],{"metadata":22180,"sys":22183,"fields":22190},{"tags":22181,"concepts":22182},[],[],{"space":22184,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22186,"publishedVersion":404,"revision":62,"contentType":22188,"locale":29},{"sys":22185},{"type":12,"linkType":13,"id":14},{"sys":22187},{"id":21,"type":12,"linkType":22},{"sys":22189},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22191,"metaTitle":414,"metaDescription":415,"mainTitle":22192,"subtitle":433,"heroImage":22207,"ctaButton":456,"ctaLink":457},[413],{"data":22193,"content":22194,"nodeType":74},{},[22195,22201],{"data":22196,"content":22197,"nodeType":78},{},[22198],{"data":22199,"marks":22200,"value":425,"nodeType":82},{},[],{"data":22202,"content":22203,"nodeType":87},{},[22204],{"data":22205,"marks":22206,"value":432,"nodeType":82},{},[],{"metadata":22208,"sys":22211,"fields":22216},{"tags":22209,"concepts":22210},[],[],{"space":22212,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22214,"publishedVersion":62,"revision":44,"locale":29},{"sys":22213},{"type":12,"linkType":13,"id":14},{"sys":22215},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22217},{"url":448,"details":22218,"fileName":454,"contentType":455},{"size":450,"image":22219},{"width":452,"height":453},{"sys":22221,"fields":22224},{"id":22222,"createdAt":22223},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":22225,"slug":22226,"articleIntro":-1,"category":22227},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[22228],{"metadata":22229,"sys":22232,"fields":22239},{"tags":22230,"concepts":22231},[],[],{"space":22233,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22235,"publishedVersion":404,"revision":62,"contentType":22237,"locale":29},{"sys":22234},{"type":12,"linkType":13,"id":14},{"sys":22236},{"id":21,"type":12,"linkType":22},{"sys":22238},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22240,"metaTitle":414,"metaDescription":415,"mainTitle":22241,"subtitle":433,"heroImage":22256,"ctaButton":456,"ctaLink":457},[413],{"data":22242,"content":22243,"nodeType":74},{},[22244,22250],{"data":22245,"content":22246,"nodeType":78},{},[22247],{"data":22248,"marks":22249,"value":425,"nodeType":82},{},[],{"data":22251,"content":22252,"nodeType":87},{},[22253],{"data":22254,"marks":22255,"value":432,"nodeType":82},{},[],{"metadata":22257,"sys":22260,"fields":22265},{"tags":22258,"concepts":22259},[],[],{"space":22261,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22263,"publishedVersion":62,"revision":44,"locale":29},{"sys":22262},{"type":12,"linkType":13,"id":14},{"sys":22264},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22266},{"url":448,"details":22267,"fileName":454,"contentType":455},{"size":450,"image":22268},{"width":452,"height":453},{"sys":22270,"fields":22273},{"id":22271,"createdAt":22272},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":22274,"slug":22275,"articleIntro":22274,"category":22276},"4886 - Charges","compte-4886-charges",[22277],{"metadata":22278,"sys":22281,"fields":22288},{"tags":22279,"concepts":22280},[],[],{"space":22282,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22284,"publishedVersion":404,"revision":62,"contentType":22286,"locale":29},{"sys":22283},{"type":12,"linkType":13,"id":14},{"sys":22285},{"id":21,"type":12,"linkType":22},{"sys":22287},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22289,"metaTitle":414,"metaDescription":415,"mainTitle":22290,"subtitle":433,"heroImage":22305,"ctaButton":456,"ctaLink":457},[413],{"data":22291,"content":22292,"nodeType":74},{},[22293,22299],{"data":22294,"content":22295,"nodeType":78},{},[22296],{"data":22297,"marks":22298,"value":425,"nodeType":82},{},[],{"data":22300,"content":22301,"nodeType":87},{},[22302],{"data":22303,"marks":22304,"value":432,"nodeType":82},{},[],{"metadata":22306,"sys":22309,"fields":22314},{"tags":22307,"concepts":22308},[],[],{"space":22310,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22312,"publishedVersion":62,"revision":44,"locale":29},{"sys":22311},{"type":12,"linkType":13,"id":14},{"sys":22313},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22315},{"url":448,"details":22316,"fileName":454,"contentType":455},{"size":450,"image":22317},{"width":452,"height":453},{"sys":22319,"fields":22322},{"id":22320,"createdAt":22321},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":22323,"slug":22324,"articleIntro":22323,"category":22325},"2185 - Cheptel","compte-2185-cheptel",[22326],{"metadata":22327,"sys":22330,"fields":22337},{"tags":22328,"concepts":22329},[],[],{"space":22331,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22333,"publishedVersion":404,"revision":62,"contentType":22335,"locale":29},{"sys":22332},{"type":12,"linkType":13,"id":14},{"sys":22334},{"id":21,"type":12,"linkType":22},{"sys":22336},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22338,"metaTitle":414,"metaDescription":415,"mainTitle":22339,"subtitle":433,"heroImage":22354,"ctaButton":456,"ctaLink":457},[413],{"data":22340,"content":22341,"nodeType":74},{},[22342,22348],{"data":22343,"content":22344,"nodeType":78},{},[22345],{"data":22346,"marks":22347,"value":425,"nodeType":82},{},[],{"data":22349,"content":22350,"nodeType":87},{},[22351],{"data":22352,"marks":22353,"value":432,"nodeType":82},{},[],{"metadata":22355,"sys":22358,"fields":22363},{"tags":22356,"concepts":22357},[],[],{"space":22359,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22361,"publishedVersion":62,"revision":44,"locale":29},{"sys":22360},{"type":12,"linkType":13,"id":14},{"sys":22362},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22364},{"url":448,"details":22365,"fileName":454,"contentType":455},{"size":450,"image":22366},{"width":452,"height":453},{"sys":22368,"fields":22371},{"id":22369,"createdAt":22370},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":22372,"slug":22373,"articleIntro":22372,"category":22374},"6097 - de marchandises","compte-6097-de-marchandises",[22375],{"metadata":22376,"sys":22379,"fields":22386},{"tags":22377,"concepts":22378},[],[],{"space":22380,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22382,"publishedVersion":404,"revision":62,"contentType":22384,"locale":29},{"sys":22381},{"type":12,"linkType":13,"id":14},{"sys":22383},{"id":21,"type":12,"linkType":22},{"sys":22385},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22387,"metaTitle":414,"metaDescription":415,"mainTitle":22388,"subtitle":433,"heroImage":22403,"ctaButton":456,"ctaLink":457},[413],{"data":22389,"content":22390,"nodeType":74},{},[22391,22397],{"data":22392,"content":22393,"nodeType":78},{},[22394],{"data":22395,"marks":22396,"value":425,"nodeType":82},{},[],{"data":22398,"content":22399,"nodeType":87},{},[22400],{"data":22401,"marks":22402,"value":432,"nodeType":82},{},[],{"metadata":22404,"sys":22407,"fields":22412},{"tags":22405,"concepts":22406},[],[],{"space":22408,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22410,"publishedVersion":62,"revision":44,"locale":29},{"sys":22409},{"type":12,"linkType":13,"id":14},{"sys":22411},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22413},{"url":448,"details":22414,"fileName":454,"contentType":455},{"size":450,"image":22415},{"width":452,"height":453},{"sys":22417,"fields":22420},{"id":22418,"createdAt":22419},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":22421,"slug":22422,"articleIntro":22423,"category":22424},"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",[22425],{"metadata":22426,"sys":22429,"fields":22436},{"tags":22427,"concepts":22428},[],[],{"space":22430,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22432,"publishedVersion":404,"revision":62,"contentType":22434,"locale":29},{"sys":22431},{"type":12,"linkType":13,"id":14},{"sys":22433},{"id":21,"type":12,"linkType":22},{"sys":22435},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22437,"metaTitle":414,"metaDescription":415,"mainTitle":22438,"subtitle":433,"heroImage":22453,"ctaButton":456,"ctaLink":457},[413],{"data":22439,"content":22440,"nodeType":74},{},[22441,22447],{"data":22442,"content":22443,"nodeType":78},{},[22444],{"data":22445,"marks":22446,"value":425,"nodeType":82},{},[],{"data":22448,"content":22449,"nodeType":87},{},[22450],{"data":22451,"marks":22452,"value":432,"nodeType":82},{},[],{"metadata":22454,"sys":22457,"fields":22462},{"tags":22455,"concepts":22456},[],[],{"space":22458,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22460,"publishedVersion":62,"revision":44,"locale":29},{"sys":22459},{"type":12,"linkType":13,"id":14},{"sys":22461},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22463},{"url":448,"details":22464,"fileName":454,"contentType":455},{"size":450,"image":22465},{"width":452,"height":453},{"sys":22467,"fields":22470},{"id":22468,"createdAt":22469},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":22471,"slug":22472,"articleIntro":22473,"category":22474},"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.",[22475],{"metadata":22476,"sys":22479,"fields":22486},{"tags":22477,"concepts":22478},[],[],{"space":22480,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22482,"publishedVersion":404,"revision":62,"contentType":22484,"locale":29},{"sys":22481},{"type":12,"linkType":13,"id":14},{"sys":22483},{"id":21,"type":12,"linkType":22},{"sys":22485},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22487,"metaTitle":414,"metaDescription":415,"mainTitle":22488,"subtitle":433,"heroImage":22503,"ctaButton":456,"ctaLink":457},[413],{"data":22489,"content":22490,"nodeType":74},{},[22491,22497],{"data":22492,"content":22493,"nodeType":78},{},[22494],{"data":22495,"marks":22496,"value":425,"nodeType":82},{},[],{"data":22498,"content":22499,"nodeType":87},{},[22500],{"data":22501,"marks":22502,"value":432,"nodeType":82},{},[],{"metadata":22504,"sys":22507,"fields":22512},{"tags":22505,"concepts":22506},[],[],{"space":22508,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22510,"publishedVersion":62,"revision":44,"locale":29},{"sys":22509},{"type":12,"linkType":13,"id":14},{"sys":22511},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22513},{"url":448,"details":22514,"fileName":454,"contentType":455},{"size":450,"image":22515},{"width":452,"height":453},{"sys":22517,"fields":22520},{"id":22518,"createdAt":22519},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":22521,"slug":22522,"articleIntro":22521,"category":22523},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[22524],{"metadata":22525,"sys":22528,"fields":22535},{"tags":22526,"concepts":22527},[],[],{"space":22529,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22531,"publishedVersion":404,"revision":62,"contentType":22533,"locale":29},{"sys":22530},{"type":12,"linkType":13,"id":14},{"sys":22532},{"id":21,"type":12,"linkType":22},{"sys":22534},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22536,"metaTitle":414,"metaDescription":415,"mainTitle":22537,"subtitle":433,"heroImage":22552,"ctaButton":456,"ctaLink":457},[413],{"data":22538,"content":22539,"nodeType":74},{},[22540,22546],{"data":22541,"content":22542,"nodeType":78},{},[22543],{"data":22544,"marks":22545,"value":425,"nodeType":82},{},[],{"data":22547,"content":22548,"nodeType":87},{},[22549],{"data":22550,"marks":22551,"value":432,"nodeType":82},{},[],{"metadata":22553,"sys":22556,"fields":22561},{"tags":22554,"concepts":22555},[],[],{"space":22557,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22559,"publishedVersion":62,"revision":44,"locale":29},{"sys":22558},{"type":12,"linkType":13,"id":14},{"sys":22560},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22562},{"url":448,"details":22563,"fileName":454,"contentType":455},{"size":450,"image":22564},{"width":452,"height":453},{"sys":22566,"fields":22569},{"id":22567,"createdAt":22568},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":22570,"slug":22571,"articleIntro":-1,"category":22572},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[22573],{"metadata":22574,"sys":22577,"fields":22584},{"tags":22575,"concepts":22576},[],[],{"space":22578,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22580,"publishedVersion":404,"revision":62,"contentType":22582,"locale":29},{"sys":22579},{"type":12,"linkType":13,"id":14},{"sys":22581},{"id":21,"type":12,"linkType":22},{"sys":22583},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22585,"metaTitle":414,"metaDescription":415,"mainTitle":22586,"subtitle":433,"heroImage":22601,"ctaButton":456,"ctaLink":457},[413],{"data":22587,"content":22588,"nodeType":74},{},[22589,22595],{"data":22590,"content":22591,"nodeType":78},{},[22592],{"data":22593,"marks":22594,"value":425,"nodeType":82},{},[],{"data":22596,"content":22597,"nodeType":87},{},[22598],{"data":22599,"marks":22600,"value":432,"nodeType":82},{},[],{"metadata":22602,"sys":22605,"fields":22610},{"tags":22603,"concepts":22604},[],[],{"space":22606,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22608,"publishedVersion":62,"revision":44,"locale":29},{"sys":22607},{"type":12,"linkType":13,"id":14},{"sys":22609},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22611},{"url":448,"details":22612,"fileName":454,"contentType":455},{"size":450,"image":22613},{"width":452,"height":453},{"sys":22615,"fields":22618},{"id":22616,"createdAt":22617},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":22619,"slug":22620,"articleIntro":22619,"category":22621},"6248 - Divers","compte-6248-divers",[22622],{"metadata":22623,"sys":22626,"fields":22633},{"tags":22624,"concepts":22625},[],[],{"space":22627,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22629,"publishedVersion":404,"revision":62,"contentType":22631,"locale":29},{"sys":22628},{"type":12,"linkType":13,"id":14},{"sys":22630},{"id":21,"type":12,"linkType":22},{"sys":22632},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22634,"metaTitle":414,"metaDescription":415,"mainTitle":22635,"subtitle":433,"heroImage":22650,"ctaButton":456,"ctaLink":457},[413],{"data":22636,"content":22637,"nodeType":74},{},[22638,22644],{"data":22639,"content":22640,"nodeType":78},{},[22641],{"data":22642,"marks":22643,"value":425,"nodeType":82},{},[],{"data":22645,"content":22646,"nodeType":87},{},[22647],{"data":22648,"marks":22649,"value":432,"nodeType":82},{},[],{"metadata":22651,"sys":22654,"fields":22659},{"tags":22652,"concepts":22653},[],[],{"space":22655,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22657,"publishedVersion":62,"revision":44,"locale":29},{"sys":22656},{"type":12,"linkType":13,"id":14},{"sys":22658},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22660},{"url":448,"details":22661,"fileName":454,"contentType":455},{"size":450,"image":22662},{"width":452,"height":453},{"sys":22664,"fields":22667},{"id":22665,"createdAt":22666},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":22668,"slug":22669,"articleIntro":22668,"category":22670},"Classe 15 - Provisions","classe-15-provisions",[22671],{"metadata":22672,"sys":22675,"fields":22682},{"tags":22673,"concepts":22674},[],[],{"space":22676,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22678,"publishedVersion":404,"revision":62,"contentType":22680,"locale":29},{"sys":22677},{"type":12,"linkType":13,"id":14},{"sys":22679},{"id":21,"type":12,"linkType":22},{"sys":22681},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22683,"metaTitle":414,"metaDescription":415,"mainTitle":22684,"subtitle":433,"heroImage":22699,"ctaButton":456,"ctaLink":457},[413],{"data":22685,"content":22686,"nodeType":74},{},[22687,22693],{"data":22688,"content":22689,"nodeType":78},{},[22690],{"data":22691,"marks":22692,"value":425,"nodeType":82},{},[],{"data":22694,"content":22695,"nodeType":87},{},[22696],{"data":22697,"marks":22698,"value":432,"nodeType":82},{},[],{"metadata":22700,"sys":22703,"fields":22708},{"tags":22701,"concepts":22702},[],[],{"space":22704,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22706,"publishedVersion":62,"revision":44,"locale":29},{"sys":22705},{"type":12,"linkType":13,"id":14},{"sys":22707},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22709},{"url":448,"details":22710,"fileName":454,"contentType":455},{"size":450,"image":22711},{"width":452,"height":453},{"sys":22713,"fields":22716},{"id":22714,"createdAt":22715},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":22717,"slug":22718,"articleIntro":22717,"category":22719},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[22720],{"metadata":22721,"sys":22724,"fields":22731},{"tags":22722,"concepts":22723},[],[],{"space":22725,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22727,"publishedVersion":404,"revision":62,"contentType":22729,"locale":29},{"sys":22726},{"type":12,"linkType":13,"id":14},{"sys":22728},{"id":21,"type":12,"linkType":22},{"sys":22730},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22732,"metaTitle":414,"metaDescription":415,"mainTitle":22733,"subtitle":433,"heroImage":22748,"ctaButton":456,"ctaLink":457},[413],{"data":22734,"content":22735,"nodeType":74},{},[22736,22742],{"data":22737,"content":22738,"nodeType":78},{},[22739],{"data":22740,"marks":22741,"value":425,"nodeType":82},{},[],{"data":22743,"content":22744,"nodeType":87},{},[22745],{"data":22746,"marks":22747,"value":432,"nodeType":82},{},[],{"metadata":22749,"sys":22752,"fields":22757},{"tags":22750,"concepts":22751},[],[],{"space":22753,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22755,"publishedVersion":62,"revision":44,"locale":29},{"sys":22754},{"type":12,"linkType":13,"id":14},{"sys":22756},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22758},{"url":448,"details":22759,"fileName":454,"contentType":455},{"size":450,"image":22760},{"width":452,"height":453},{"sys":22762,"fields":22765},{"id":22763,"createdAt":22764},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":22766,"slug":22767,"articleIntro":22766,"category":22768},"Compte 6026 - Emballages","compte-6026-emballages",[22769],{"metadata":22770,"sys":22773,"fields":22780},{"tags":22771,"concepts":22772},[],[],{"space":22774,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22776,"publishedVersion":404,"revision":62,"contentType":22778,"locale":29},{"sys":22775},{"type":12,"linkType":13,"id":14},{"sys":22777},{"id":21,"type":12,"linkType":22},{"sys":22779},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22781,"metaTitle":414,"metaDescription":415,"mainTitle":22782,"subtitle":433,"heroImage":22797,"ctaButton":456,"ctaLink":457},[413],{"data":22783,"content":22784,"nodeType":74},{},[22785,22791],{"data":22786,"content":22787,"nodeType":78},{},[22788],{"data":22789,"marks":22790,"value":425,"nodeType":82},{},[],{"data":22792,"content":22793,"nodeType":87},{},[22794],{"data":22795,"marks":22796,"value":432,"nodeType":82},{},[],{"metadata":22798,"sys":22801,"fields":22806},{"tags":22799,"concepts":22800},[],[],{"space":22802,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22804,"publishedVersion":62,"revision":44,"locale":29},{"sys":22803},{"type":12,"linkType":13,"id":14},{"sys":22805},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22807},{"url":448,"details":22808,"fileName":454,"contentType":455},{"size":450,"image":22809},{"width":452,"height":453},{"sys":22811,"fields":22814},{"id":22812,"createdAt":22813},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":22815,"slug":22816,"articleIntro":22815,"category":22817},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[22818],{"metadata":22819,"sys":22822,"fields":22829},{"tags":22820,"concepts":22821},[],[],{"space":22823,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22825,"publishedVersion":404,"revision":62,"contentType":22827,"locale":29},{"sys":22824},{"type":12,"linkType":13,"id":14},{"sys":22826},{"id":21,"type":12,"linkType":22},{"sys":22828},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22830,"metaTitle":414,"metaDescription":415,"mainTitle":22831,"subtitle":433,"heroImage":22846,"ctaButton":456,"ctaLink":457},[413],{"data":22832,"content":22833,"nodeType":74},{},[22834,22840],{"data":22835,"content":22836,"nodeType":78},{},[22837],{"data":22838,"marks":22839,"value":425,"nodeType":82},{},[],{"data":22841,"content":22842,"nodeType":87},{},[22843],{"data":22844,"marks":22845,"value":432,"nodeType":82},{},[],{"metadata":22847,"sys":22850,"fields":22855},{"tags":22848,"concepts":22849},[],[],{"space":22851,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22853,"publishedVersion":62,"revision":44,"locale":29},{"sys":22852},{"type":12,"linkType":13,"id":14},{"sys":22854},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22856},{"url":448,"details":22857,"fileName":454,"contentType":455},{"size":450,"image":22858},{"width":452,"height":453},{"sys":22860,"fields":22863},{"id":22861,"createdAt":22862},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":22864,"slug":22865,"articleIntro":22864,"category":22866},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[22867],{"metadata":22868,"sys":22871,"fields":22878},{"tags":22869,"concepts":22870},[],[],{"space":22872,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22874,"publishedVersion":404,"revision":62,"contentType":22876,"locale":29},{"sys":22873},{"type":12,"linkType":13,"id":14},{"sys":22875},{"id":21,"type":12,"linkType":22},{"sys":22877},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22879,"metaTitle":414,"metaDescription":415,"mainTitle":22880,"subtitle":433,"heroImage":22895,"ctaButton":456,"ctaLink":457},[413],{"data":22881,"content":22882,"nodeType":74},{},[22883,22889],{"data":22884,"content":22885,"nodeType":78},{},[22886],{"data":22887,"marks":22888,"value":425,"nodeType":82},{},[],{"data":22890,"content":22891,"nodeType":87},{},[22892],{"data":22893,"marks":22894,"value":432,"nodeType":82},{},[],{"metadata":22896,"sys":22899,"fields":22904},{"tags":22897,"concepts":22898},[],[],{"space":22900,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22902,"publishedVersion":62,"revision":44,"locale":29},{"sys":22901},{"type":12,"linkType":13,"id":14},{"sys":22903},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22905},{"url":448,"details":22906,"fileName":454,"contentType":455},{"size":450,"image":22907},{"width":452,"height":453},{"sys":22909,"fields":22912},{"id":22910,"createdAt":22911},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":22913,"slug":22914,"articleIntro":22913,"category":22915},"Compte 6237 - Publications","compte-6237-publications",[22916],{"metadata":22917,"sys":22920,"fields":22927},{"tags":22918,"concepts":22919},[],[],{"space":22921,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22923,"publishedVersion":404,"revision":62,"contentType":22925,"locale":29},{"sys":22922},{"type":12,"linkType":13,"id":14},{"sys":22924},{"id":21,"type":12,"linkType":22},{"sys":22926},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22928,"metaTitle":414,"metaDescription":415,"mainTitle":22929,"subtitle":433,"heroImage":22944,"ctaButton":456,"ctaLink":457},[413],{"data":22930,"content":22931,"nodeType":74},{},[22932,22938],{"data":22933,"content":22934,"nodeType":78},{},[22935],{"data":22936,"marks":22937,"value":425,"nodeType":82},{},[],{"data":22939,"content":22940,"nodeType":87},{},[22941],{"data":22942,"marks":22943,"value":432,"nodeType":82},{},[],{"metadata":22945,"sys":22948,"fields":22953},{"tags":22946,"concepts":22947},[],[],{"space":22949,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":22951,"publishedVersion":62,"revision":44,"locale":29},{"sys":22950},{"type":12,"linkType":13,"id":14},{"sys":22952},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":22954},{"url":448,"details":22955,"fileName":454,"contentType":455},{"size":450,"image":22956},{"width":452,"height":453},{"sys":22958,"fields":22961},{"id":22959,"createdAt":22960},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":22962,"slug":22963,"articleIntro":22962,"category":22964},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[22965],{"metadata":22966,"sys":22969,"fields":22976},{"tags":22967,"concepts":22968},[],[],{"space":22970,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":22972,"publishedVersion":404,"revision":62,"contentType":22974,"locale":29},{"sys":22971},{"type":12,"linkType":13,"id":14},{"sys":22973},{"id":21,"type":12,"linkType":22},{"sys":22975},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":22977,"metaTitle":414,"metaDescription":415,"mainTitle":22978,"subtitle":433,"heroImage":22993,"ctaButton":456,"ctaLink":457},[413],{"data":22979,"content":22980,"nodeType":74},{},[22981,22987],{"data":22982,"content":22983,"nodeType":78},{},[22984],{"data":22985,"marks":22986,"value":425,"nodeType":82},{},[],{"data":22988,"content":22989,"nodeType":87},{},[22990],{"data":22991,"marks":22992,"value":432,"nodeType":82},{},[],{"metadata":22994,"sys":22997,"fields":23002},{"tags":22995,"concepts":22996},[],[],{"space":22998,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23000,"publishedVersion":62,"revision":44,"locale":29},{"sys":22999},{"type":12,"linkType":13,"id":14},{"sys":23001},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23003},{"url":448,"details":23004,"fileName":454,"contentType":455},{"size":450,"image":23005},{"width":452,"height":453},{"sys":23007,"fields":23010},{"id":23008,"createdAt":23009},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":23011,"slug":23012,"articleIntro":23011,"category":23013},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[23014],{"metadata":23015,"sys":23018,"fields":23025},{"tags":23016,"concepts":23017},[],[],{"space":23019,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23021,"publishedVersion":404,"revision":62,"contentType":23023,"locale":29},{"sys":23020},{"type":12,"linkType":13,"id":14},{"sys":23022},{"id":21,"type":12,"linkType":22},{"sys":23024},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23026,"metaTitle":414,"metaDescription":415,"mainTitle":23027,"subtitle":433,"heroImage":23042,"ctaButton":456,"ctaLink":457},[413],{"data":23028,"content":23029,"nodeType":74},{},[23030,23036],{"data":23031,"content":23032,"nodeType":78},{},[23033],{"data":23034,"marks":23035,"value":425,"nodeType":82},{},[],{"data":23037,"content":23038,"nodeType":87},{},[23039],{"data":23040,"marks":23041,"value":432,"nodeType":82},{},[],{"metadata":23043,"sys":23046,"fields":23051},{"tags":23044,"concepts":23045},[],[],{"space":23047,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23049,"publishedVersion":62,"revision":44,"locale":29},{"sys":23048},{"type":12,"linkType":13,"id":14},{"sys":23050},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23052},{"url":448,"details":23053,"fileName":454,"contentType":455},{"size":450,"image":23054},{"width":452,"height":453},{"sys":23056,"fields":23059},{"id":23057,"createdAt":23058},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":23060,"slug":23061,"articleIntro":23060,"category":23062},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[23063],{"metadata":23064,"sys":23067,"fields":23074},{"tags":23065,"concepts":23066},[],[],{"space":23068,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23070,"publishedVersion":404,"revision":62,"contentType":23072,"locale":29},{"sys":23069},{"type":12,"linkType":13,"id":14},{"sys":23071},{"id":21,"type":12,"linkType":22},{"sys":23073},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23075,"metaTitle":414,"metaDescription":415,"mainTitle":23076,"subtitle":433,"heroImage":23091,"ctaButton":456,"ctaLink":457},[413],{"data":23077,"content":23078,"nodeType":74},{},[23079,23085],{"data":23080,"content":23081,"nodeType":78},{},[23082],{"data":23083,"marks":23084,"value":425,"nodeType":82},{},[],{"data":23086,"content":23087,"nodeType":87},{},[23088],{"data":23089,"marks":23090,"value":432,"nodeType":82},{},[],{"metadata":23092,"sys":23095,"fields":23100},{"tags":23093,"concepts":23094},[],[],{"space":23096,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23098,"publishedVersion":62,"revision":44,"locale":29},{"sys":23097},{"type":12,"linkType":13,"id":14},{"sys":23099},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23101},{"url":448,"details":23102,"fileName":454,"contentType":455},{"size":450,"image":23103},{"width":452,"height":453},{"sys":23105,"fields":23108},{"id":23106,"createdAt":23107},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":23109,"slug":23110,"articleIntro":-1,"category":23111},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[23112],{"metadata":23113,"sys":23116,"fields":23123},{"tags":23114,"concepts":23115},[],[],{"space":23117,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23119,"publishedVersion":404,"revision":62,"contentType":23121,"locale":29},{"sys":23118},{"type":12,"linkType":13,"id":14},{"sys":23120},{"id":21,"type":12,"linkType":22},{"sys":23122},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23124,"metaTitle":414,"metaDescription":415,"mainTitle":23125,"subtitle":433,"heroImage":23140,"ctaButton":456,"ctaLink":457},[413],{"data":23126,"content":23127,"nodeType":74},{},[23128,23134],{"data":23129,"content":23130,"nodeType":78},{},[23131],{"data":23132,"marks":23133,"value":425,"nodeType":82},{},[],{"data":23135,"content":23136,"nodeType":87},{},[23137],{"data":23138,"marks":23139,"value":432,"nodeType":82},{},[],{"metadata":23141,"sys":23144,"fields":23149},{"tags":23142,"concepts":23143},[],[],{"space":23145,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23147,"publishedVersion":62,"revision":44,"locale":29},{"sys":23146},{"type":12,"linkType":13,"id":14},{"sys":23148},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23150},{"url":448,"details":23151,"fileName":454,"contentType":455},{"size":450,"image":23152},{"width":452,"height":453},{"sys":23154,"fields":23157},{"id":23155,"createdAt":23156},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23158,"slug":23159,"articleIntro":23158,"category":23160},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23161],{"metadata":23162,"sys":23165,"fields":23172},{"tags":23163,"concepts":23164},[],[],{"space":23166,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23168,"publishedVersion":404,"revision":62,"contentType":23170,"locale":29},{"sys":23167},{"type":12,"linkType":13,"id":14},{"sys":23169},{"id":21,"type":12,"linkType":22},{"sys":23171},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23173,"metaTitle":414,"metaDescription":415,"mainTitle":23174,"subtitle":433,"heroImage":23189,"ctaButton":456,"ctaLink":457},[413],{"data":23175,"content":23176,"nodeType":74},{},[23177,23183],{"data":23178,"content":23179,"nodeType":78},{},[23180],{"data":23181,"marks":23182,"value":425,"nodeType":82},{},[],{"data":23184,"content":23185,"nodeType":87},{},[23186],{"data":23187,"marks":23188,"value":432,"nodeType":82},{},[],{"metadata":23190,"sys":23193,"fields":23198},{"tags":23191,"concepts":23192},[],[],{"space":23194,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23196,"publishedVersion":62,"revision":44,"locale":29},{"sys":23195},{"type":12,"linkType":13,"id":14},{"sys":23197},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23199},{"url":448,"details":23200,"fileName":454,"contentType":455},{"size":450,"image":23201},{"width":452,"height":453},{"sys":23203,"fields":23206},{"id":23204,"createdAt":23205},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":23207,"slug":23208,"articleIntro":-1,"category":23209},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[23210],{"metadata":23211,"sys":23214,"fields":23221},{"tags":23212,"concepts":23213},[],[],{"space":23215,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23217,"publishedVersion":404,"revision":62,"contentType":23219,"locale":29},{"sys":23216},{"type":12,"linkType":13,"id":14},{"sys":23218},{"id":21,"type":12,"linkType":22},{"sys":23220},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23222,"metaTitle":414,"metaDescription":415,"mainTitle":23223,"subtitle":433,"heroImage":23238,"ctaButton":456,"ctaLink":457},[413],{"data":23224,"content":23225,"nodeType":74},{},[23226,23232],{"data":23227,"content":23228,"nodeType":78},{},[23229],{"data":23230,"marks":23231,"value":425,"nodeType":82},{},[],{"data":23233,"content":23234,"nodeType":87},{},[23235],{"data":23236,"marks":23237,"value":432,"nodeType":82},{},[],{"metadata":23239,"sys":23242,"fields":23247},{"tags":23240,"concepts":23241},[],[],{"space":23243,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23245,"publishedVersion":62,"revision":44,"locale":29},{"sys":23244},{"type":12,"linkType":13,"id":14},{"sys":23246},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23248},{"url":448,"details":23249,"fileName":454,"contentType":455},{"size":450,"image":23250},{"width":452,"height":453},{"sys":23252,"fields":23255},{"id":23253,"createdAt":23254},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":23256,"slug":23257,"articleIntro":23258,"category":23259},"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.",[23260],{"metadata":23261,"sys":23264,"fields":23271},{"tags":23262,"concepts":23263},[],[],{"space":23265,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23267,"publishedVersion":404,"revision":62,"contentType":23269,"locale":29},{"sys":23266},{"type":12,"linkType":13,"id":14},{"sys":23268},{"id":21,"type":12,"linkType":22},{"sys":23270},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23272,"metaTitle":414,"metaDescription":415,"mainTitle":23273,"subtitle":433,"heroImage":23288,"ctaButton":456,"ctaLink":457},[413],{"data":23274,"content":23275,"nodeType":74},{},[23276,23282],{"data":23277,"content":23278,"nodeType":78},{},[23279],{"data":23280,"marks":23281,"value":425,"nodeType":82},{},[],{"data":23283,"content":23284,"nodeType":87},{},[23285],{"data":23286,"marks":23287,"value":432,"nodeType":82},{},[],{"metadata":23289,"sys":23292,"fields":23297},{"tags":23290,"concepts":23291},[],[],{"space":23293,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23295,"publishedVersion":62,"revision":44,"locale":29},{"sys":23294},{"type":12,"linkType":13,"id":14},{"sys":23296},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23298},{"url":448,"details":23299,"fileName":454,"contentType":455},{"size":450,"image":23300},{"width":452,"height":453},{"sys":23302,"fields":23304},{"id":23303,"createdAt":8746},"4kVdSdLvBSCpwNNFzLzom2",{"title":23305,"slug":23306,"articleIntro":23305,"category":23307},"335 - Travaux en cours","compte-335-travaux-en-cours",[23308],{"metadata":23309,"sys":23312,"fields":23319},{"tags":23310,"concepts":23311},[],[],{"space":23313,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23315,"publishedVersion":404,"revision":62,"contentType":23317,"locale":29},{"sys":23314},{"type":12,"linkType":13,"id":14},{"sys":23316},{"id":21,"type":12,"linkType":22},{"sys":23318},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23320,"metaTitle":414,"metaDescription":415,"mainTitle":23321,"subtitle":433,"heroImage":23336,"ctaButton":456,"ctaLink":457},[413],{"data":23322,"content":23323,"nodeType":74},{},[23324,23330],{"data":23325,"content":23326,"nodeType":78},{},[23327],{"data":23328,"marks":23329,"value":425,"nodeType":82},{},[],{"data":23331,"content":23332,"nodeType":87},{},[23333],{"data":23334,"marks":23335,"value":432,"nodeType":82},{},[],{"metadata":23337,"sys":23340,"fields":23345},{"tags":23338,"concepts":23339},[],[],{"space":23341,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23343,"publishedVersion":62,"revision":44,"locale":29},{"sys":23342},{"type":12,"linkType":13,"id":14},{"sys":23344},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23346},{"url":448,"details":23347,"fileName":454,"contentType":455},{"size":450,"image":23348},{"width":452,"height":453},{"sys":23350,"fields":23353},{"id":23351,"createdAt":23352},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":23354,"slug":23355,"articleIntro":-1,"category":23356},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[23357],{"metadata":23358,"sys":23361,"fields":23368},{"tags":23359,"concepts":23360},[],[],{"space":23362,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23364,"publishedVersion":404,"revision":62,"contentType":23366,"locale":29},{"sys":23363},{"type":12,"linkType":13,"id":14},{"sys":23365},{"id":21,"type":12,"linkType":22},{"sys":23367},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23369,"metaTitle":414,"metaDescription":415,"mainTitle":23370,"subtitle":433,"heroImage":23385,"ctaButton":456,"ctaLink":457},[413],{"data":23371,"content":23372,"nodeType":74},{},[23373,23379],{"data":23374,"content":23375,"nodeType":78},{},[23376],{"data":23377,"marks":23378,"value":425,"nodeType":82},{},[],{"data":23380,"content":23381,"nodeType":87},{},[23382],{"data":23383,"marks":23384,"value":432,"nodeType":82},{},[],{"metadata":23386,"sys":23389,"fields":23394},{"tags":23387,"concepts":23388},[],[],{"space":23390,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23392,"publishedVersion":62,"revision":44,"locale":29},{"sys":23391},{"type":12,"linkType":13,"id":14},{"sys":23393},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23395},{"url":448,"details":23396,"fileName":454,"contentType":455},{"size":450,"image":23397},{"width":452,"height":453},{"sys":23399,"fields":23402},{"id":23400,"createdAt":23401},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":23403,"slug":23404,"articleIntro":23403,"category":23405},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[23406],{"metadata":23407,"sys":23410,"fields":23417},{"tags":23408,"concepts":23409},[],[],{"space":23411,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23413,"publishedVersion":404,"revision":62,"contentType":23415,"locale":29},{"sys":23412},{"type":12,"linkType":13,"id":14},{"sys":23414},{"id":21,"type":12,"linkType":22},{"sys":23416},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23418,"metaTitle":414,"metaDescription":415,"mainTitle":23419,"subtitle":433,"heroImage":23434,"ctaButton":456,"ctaLink":457},[413],{"data":23420,"content":23421,"nodeType":74},{},[23422,23428],{"data":23423,"content":23424,"nodeType":78},{},[23425],{"data":23426,"marks":23427,"value":425,"nodeType":82},{},[],{"data":23429,"content":23430,"nodeType":87},{},[23431],{"data":23432,"marks":23433,"value":432,"nodeType":82},{},[],{"metadata":23435,"sys":23438,"fields":23443},{"tags":23436,"concepts":23437},[],[],{"space":23439,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23441,"publishedVersion":62,"revision":44,"locale":29},{"sys":23440},{"type":12,"linkType":13,"id":14},{"sys":23442},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23444},{"url":448,"details":23445,"fileName":454,"contentType":455},{"size":450,"image":23446},{"width":452,"height":453},{"sys":23448,"fields":23451},{"id":23449,"createdAt":23450},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":23452,"slug":23453,"articleIntro":-1,"category":23454},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[23455],{"metadata":23456,"sys":23459,"fields":23466},{"tags":23457,"concepts":23458},[],[],{"space":23460,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23462,"publishedVersion":404,"revision":62,"contentType":23464,"locale":29},{"sys":23461},{"type":12,"linkType":13,"id":14},{"sys":23463},{"id":21,"type":12,"linkType":22},{"sys":23465},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23467,"metaTitle":414,"metaDescription":415,"mainTitle":23468,"subtitle":433,"heroImage":23483,"ctaButton":456,"ctaLink":457},[413],{"data":23469,"content":23470,"nodeType":74},{},[23471,23477],{"data":23472,"content":23473,"nodeType":78},{},[23474],{"data":23475,"marks":23476,"value":425,"nodeType":82},{},[],{"data":23478,"content":23479,"nodeType":87},{},[23480],{"data":23481,"marks":23482,"value":432,"nodeType":82},{},[],{"metadata":23484,"sys":23487,"fields":23492},{"tags":23485,"concepts":23486},[],[],{"space":23488,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23490,"publishedVersion":62,"revision":44,"locale":29},{"sys":23489},{"type":12,"linkType":13,"id":14},{"sys":23491},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23493},{"url":448,"details":23494,"fileName":454,"contentType":455},{"size":450,"image":23495},{"width":452,"height":453},{"sys":23497,"fields":23500},{"id":23498,"createdAt":23499},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":23501,"slug":23502,"articleIntro":23501,"category":23503},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[23504],{"metadata":23505,"sys":23508,"fields":23515},{"tags":23506,"concepts":23507},[],[],{"space":23509,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23511,"publishedVersion":404,"revision":62,"contentType":23513,"locale":29},{"sys":23510},{"type":12,"linkType":13,"id":14},{"sys":23512},{"id":21,"type":12,"linkType":22},{"sys":23514},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23516,"metaTitle":414,"metaDescription":415,"mainTitle":23517,"subtitle":433,"heroImage":23532,"ctaButton":456,"ctaLink":457},[413],{"data":23518,"content":23519,"nodeType":74},{},[23520,23526],{"data":23521,"content":23522,"nodeType":78},{},[23523],{"data":23524,"marks":23525,"value":425,"nodeType":82},{},[],{"data":23527,"content":23528,"nodeType":87},{},[23529],{"data":23530,"marks":23531,"value":432,"nodeType":82},{},[],{"metadata":23533,"sys":23536,"fields":23541},{"tags":23534,"concepts":23535},[],[],{"space":23537,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23539,"publishedVersion":62,"revision":44,"locale":29},{"sys":23538},{"type":12,"linkType":13,"id":14},{"sys":23540},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23542},{"url":448,"details":23543,"fileName":454,"contentType":455},{"size":450,"image":23544},{"width":452,"height":453},{"sys":23546,"fields":23549},{"id":23547,"createdAt":23548},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":23550,"slug":23551,"articleIntro":23550,"category":23552},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[23553],{"metadata":23554,"sys":23557,"fields":23564},{"tags":23555,"concepts":23556},[],[],{"space":23558,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23560,"publishedVersion":404,"revision":62,"contentType":23562,"locale":29},{"sys":23559},{"type":12,"linkType":13,"id":14},{"sys":23561},{"id":21,"type":12,"linkType":22},{"sys":23563},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23565,"metaTitle":414,"metaDescription":415,"mainTitle":23566,"subtitle":433,"heroImage":23581,"ctaButton":456,"ctaLink":457},[413],{"data":23567,"content":23568,"nodeType":74},{},[23569,23575],{"data":23570,"content":23571,"nodeType":78},{},[23572],{"data":23573,"marks":23574,"value":425,"nodeType":82},{},[],{"data":23576,"content":23577,"nodeType":87},{},[23578],{"data":23579,"marks":23580,"value":432,"nodeType":82},{},[],{"metadata":23582,"sys":23585,"fields":23590},{"tags":23583,"concepts":23584},[],[],{"space":23586,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23588,"publishedVersion":62,"revision":44,"locale":29},{"sys":23587},{"type":12,"linkType":13,"id":14},{"sys":23589},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23591},{"url":448,"details":23592,"fileName":454,"contentType":455},{"size":450,"image":23593},{"width":452,"height":453},{"sys":23595,"fields":23598},{"id":23596,"createdAt":23597},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":23599,"slug":23600,"articleIntro":23599,"category":23601},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[23602],{"metadata":23603,"sys":23606,"fields":23613},{"tags":23604,"concepts":23605},[],[],{"space":23607,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23609,"publishedVersion":404,"revision":62,"contentType":23611,"locale":29},{"sys":23608},{"type":12,"linkType":13,"id":14},{"sys":23610},{"id":21,"type":12,"linkType":22},{"sys":23612},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23614,"metaTitle":414,"metaDescription":415,"mainTitle":23615,"subtitle":433,"heroImage":23630,"ctaButton":456,"ctaLink":457},[413],{"data":23616,"content":23617,"nodeType":74},{},[23618,23624],{"data":23619,"content":23620,"nodeType":78},{},[23621],{"data":23622,"marks":23623,"value":425,"nodeType":82},{},[],{"data":23625,"content":23626,"nodeType":87},{},[23627],{"data":23628,"marks":23629,"value":432,"nodeType":82},{},[],{"metadata":23631,"sys":23634,"fields":23639},{"tags":23632,"concepts":23633},[],[],{"space":23635,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23637,"publishedVersion":62,"revision":44,"locale":29},{"sys":23636},{"type":12,"linkType":13,"id":14},{"sys":23638},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23640},{"url":448,"details":23641,"fileName":454,"contentType":455},{"size":450,"image":23642},{"width":452,"height":453},{"sys":23644,"fields":23647},{"id":23645,"createdAt":23646},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":23648,"slug":23649,"articleIntro":23648,"category":23650},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[23651],{"metadata":23652,"sys":23655,"fields":23662},{"tags":23653,"concepts":23654},[],[],{"space":23656,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23658,"publishedVersion":404,"revision":62,"contentType":23660,"locale":29},{"sys":23657},{"type":12,"linkType":13,"id":14},{"sys":23659},{"id":21,"type":12,"linkType":22},{"sys":23661},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23663,"metaTitle":414,"metaDescription":415,"mainTitle":23664,"subtitle":433,"heroImage":23679,"ctaButton":456,"ctaLink":457},[413],{"data":23665,"content":23666,"nodeType":74},{},[23667,23673],{"data":23668,"content":23669,"nodeType":78},{},[23670],{"data":23671,"marks":23672,"value":425,"nodeType":82},{},[],{"data":23674,"content":23675,"nodeType":87},{},[23676],{"data":23677,"marks":23678,"value":432,"nodeType":82},{},[],{"metadata":23680,"sys":23683,"fields":23688},{"tags":23681,"concepts":23682},[],[],{"space":23684,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23686,"publishedVersion":62,"revision":44,"locale":29},{"sys":23685},{"type":12,"linkType":13,"id":14},{"sys":23687},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23689},{"url":448,"details":23690,"fileName":454,"contentType":455},{"size":450,"image":23691},{"width":452,"height":453},{"sys":23693,"fields":23696},{"id":23694,"createdAt":23695},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":23697,"slug":23698,"articleIntro":23697,"category":23699},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[23700],{"metadata":23701,"sys":23704,"fields":23711},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23707,"publishedVersion":404,"revision":62,"contentType":23709,"locale":29},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":21,"type":12,"linkType":22},{"sys":23710},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23712,"metaTitle":414,"metaDescription":415,"mainTitle":23713,"subtitle":433,"heroImage":23728,"ctaButton":456,"ctaLink":457},[413],{"data":23714,"content":23715,"nodeType":74},{},[23716,23722],{"data":23717,"content":23718,"nodeType":78},{},[23719],{"data":23720,"marks":23721,"value":425,"nodeType":82},{},[],{"data":23723,"content":23724,"nodeType":87},{},[23725],{"data":23726,"marks":23727,"value":432,"nodeType":82},{},[],{"metadata":23729,"sys":23732,"fields":23737},{"tags":23730,"concepts":23731},[],[],{"space":23733,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23735,"publishedVersion":62,"revision":44,"locale":29},{"sys":23734},{"type":12,"linkType":13,"id":14},{"sys":23736},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23738},{"url":448,"details":23739,"fileName":454,"contentType":455},{"size":450,"image":23740},{"width":452,"height":453},{"sys":23742,"fields":23745},{"id":23743,"createdAt":23744},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":23746,"slug":23747,"articleIntro":-1,"category":23748},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[23749],{"metadata":23750,"sys":23753,"fields":23760},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23756,"publishedVersion":404,"revision":62,"contentType":23758,"locale":29},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":21,"type":12,"linkType":22},{"sys":23759},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23761,"metaTitle":414,"metaDescription":415,"mainTitle":23762,"subtitle":433,"heroImage":23777,"ctaButton":456,"ctaLink":457},[413],{"data":23763,"content":23764,"nodeType":74},{},[23765,23771],{"data":23766,"content":23767,"nodeType":78},{},[23768],{"data":23769,"marks":23770,"value":425,"nodeType":82},{},[],{"data":23772,"content":23773,"nodeType":87},{},[23774],{"data":23775,"marks":23776,"value":432,"nodeType":82},{},[],{"metadata":23778,"sys":23781,"fields":23786},{"tags":23779,"concepts":23780},[],[],{"space":23782,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23784,"publishedVersion":62,"revision":44,"locale":29},{"sys":23783},{"type":12,"linkType":13,"id":14},{"sys":23785},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23787},{"url":448,"details":23788,"fileName":454,"contentType":455},{"size":450,"image":23789},{"width":452,"height":453},{"sys":23791,"fields":23794},{"id":23792,"createdAt":23793},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":23795,"slug":23796,"articleIntro":-1,"category":23797},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[23798],{"metadata":23799,"sys":23802,"fields":23809},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23805,"publishedVersion":404,"revision":62,"contentType":23807,"locale":29},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":21,"type":12,"linkType":22},{"sys":23808},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23810,"metaTitle":414,"metaDescription":415,"mainTitle":23811,"subtitle":433,"heroImage":23826,"ctaButton":456,"ctaLink":457},[413],{"data":23812,"content":23813,"nodeType":74},{},[23814,23820],{"data":23815,"content":23816,"nodeType":78},{},[23817],{"data":23818,"marks":23819,"value":425,"nodeType":82},{},[],{"data":23821,"content":23822,"nodeType":87},{},[23823],{"data":23824,"marks":23825,"value":432,"nodeType":82},{},[],{"metadata":23827,"sys":23830,"fields":23835},{"tags":23828,"concepts":23829},[],[],{"space":23831,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23833,"publishedVersion":62,"revision":44,"locale":29},{"sys":23832},{"type":12,"linkType":13,"id":14},{"sys":23834},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23836},{"url":448,"details":23837,"fileName":454,"contentType":455},{"size":450,"image":23838},{"width":452,"height":453},{"sys":23840,"fields":23843},{"id":23841,"createdAt":23842},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":23844,"slug":23845,"articleIntro":23844,"category":23846},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[23847],{"metadata":23848,"sys":23851,"fields":23858},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23854,"publishedVersion":404,"revision":62,"contentType":23856,"locale":29},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":21,"type":12,"linkType":22},{"sys":23857},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23859,"metaTitle":414,"metaDescription":415,"mainTitle":23860,"subtitle":433,"heroImage":23875,"ctaButton":456,"ctaLink":457},[413],{"data":23861,"content":23862,"nodeType":74},{},[23863,23869],{"data":23864,"content":23865,"nodeType":78},{},[23866],{"data":23867,"marks":23868,"value":425,"nodeType":82},{},[],{"data":23870,"content":23871,"nodeType":87},{},[23872],{"data":23873,"marks":23874,"value":432,"nodeType":82},{},[],{"metadata":23876,"sys":23879,"fields":23884},{"tags":23877,"concepts":23878},[],[],{"space":23880,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23882,"publishedVersion":62,"revision":44,"locale":29},{"sys":23881},{"type":12,"linkType":13,"id":14},{"sys":23883},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23885},{"url":448,"details":23886,"fileName":454,"contentType":455},{"size":450,"image":23887},{"width":452,"height":453},{"sys":23889,"fields":23892},{"id":23890,"createdAt":23891},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23893,"slug":23894,"articleIntro":-1,"category":23895},"Compte 66 - Charges financières","compte-66-charges-financieres",[23896],{"metadata":23897,"sys":23900,"fields":23907},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23903,"publishedVersion":404,"revision":62,"contentType":23905,"locale":29},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":21,"type":12,"linkType":22},{"sys":23906},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23908,"metaTitle":414,"metaDescription":415,"mainTitle":23909,"subtitle":433,"heroImage":23924,"ctaButton":456,"ctaLink":457},[413],{"data":23910,"content":23911,"nodeType":74},{},[23912,23918],{"data":23913,"content":23914,"nodeType":78},{},[23915],{"data":23916,"marks":23917,"value":425,"nodeType":82},{},[],{"data":23919,"content":23920,"nodeType":87},{},[23921],{"data":23922,"marks":23923,"value":432,"nodeType":82},{},[],{"metadata":23925,"sys":23928,"fields":23933},{"tags":23926,"concepts":23927},[],[],{"space":23929,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23931,"publishedVersion":62,"revision":44,"locale":29},{"sys":23930},{"type":12,"linkType":13,"id":14},{"sys":23932},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23934},{"url":448,"details":23935,"fileName":454,"contentType":455},{"size":450,"image":23936},{"width":452,"height":453},{"sys":23938,"fields":23941},{"id":23939,"createdAt":23940},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":23942,"slug":23943,"articleIntro":23942,"category":23944},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[23945],{"metadata":23946,"sys":23949,"fields":23956},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":23952,"publishedVersion":404,"revision":62,"contentType":23954,"locale":29},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":21,"type":12,"linkType":22},{"sys":23955},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":23957,"metaTitle":414,"metaDescription":415,"mainTitle":23958,"subtitle":433,"heroImage":23973,"ctaButton":456,"ctaLink":457},[413],{"data":23959,"content":23960,"nodeType":74},{},[23961,23967],{"data":23962,"content":23963,"nodeType":78},{},[23964],{"data":23965,"marks":23966,"value":425,"nodeType":82},{},[],{"data":23968,"content":23969,"nodeType":87},{},[23970],{"data":23971,"marks":23972,"value":432,"nodeType":82},{},[],{"metadata":23974,"sys":23977,"fields":23982},{"tags":23975,"concepts":23976},[],[],{"space":23978,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":23980,"publishedVersion":62,"revision":44,"locale":29},{"sys":23979},{"type":12,"linkType":13,"id":14},{"sys":23981},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":23983},{"url":448,"details":23984,"fileName":454,"contentType":455},{"size":450,"image":23985},{"width":452,"height":453},{"sys":23987,"fields":23990},{"id":23988,"createdAt":23989},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":23991,"slug":23992,"articleIntro":23991,"category":23993},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[23994],{"metadata":23995,"sys":23998,"fields":24005},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24001,"publishedVersion":404,"revision":62,"contentType":24003,"locale":29},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":21,"type":12,"linkType":22},{"sys":24004},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24006,"metaTitle":414,"metaDescription":415,"mainTitle":24007,"subtitle":433,"heroImage":24022,"ctaButton":456,"ctaLink":457},[413],{"data":24008,"content":24009,"nodeType":74},{},[24010,24016],{"data":24011,"content":24012,"nodeType":78},{},[24013],{"data":24014,"marks":24015,"value":425,"nodeType":82},{},[],{"data":24017,"content":24018,"nodeType":87},{},[24019],{"data":24020,"marks":24021,"value":432,"nodeType":82},{},[],{"metadata":24023,"sys":24026,"fields":24031},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24029,"publishedVersion":62,"revision":44,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24032},{"url":448,"details":24033,"fileName":454,"contentType":455},{"size":450,"image":24034},{"width":452,"height":453},{"sys":24036,"fields":24039},{"id":24037,"createdAt":24038},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":24040,"slug":24041,"articleIntro":24040,"category":24042},"6378 - Taxes diverses","compte-6378-taxes-diverses",[24043],{"metadata":24044,"sys":24047,"fields":24054},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24050,"publishedVersion":404,"revision":62,"contentType":24052,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"sys":24053},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24055,"metaTitle":414,"metaDescription":415,"mainTitle":24056,"subtitle":433,"heroImage":24071,"ctaButton":456,"ctaLink":457},[413],{"data":24057,"content":24058,"nodeType":74},{},[24059,24065],{"data":24060,"content":24061,"nodeType":78},{},[24062],{"data":24063,"marks":24064,"value":425,"nodeType":82},{},[],{"data":24066,"content":24067,"nodeType":87},{},[24068],{"data":24069,"marks":24070,"value":432,"nodeType":82},{},[],{"metadata":24072,"sys":24075,"fields":24080},{"tags":24073,"concepts":24074},[],[],{"space":24076,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24078,"publishedVersion":62,"revision":44,"locale":29},{"sys":24077},{"type":12,"linkType":13,"id":14},{"sys":24079},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24081},{"url":448,"details":24082,"fileName":454,"contentType":455},{"size":450,"image":24083},{"width":452,"height":453},{"sys":24085,"fields":24088},{"id":24086,"createdAt":24087},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":24089,"slug":24090,"articleIntro":24089,"category":24091},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[24092],{"metadata":24093,"sys":24096,"fields":24103},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24099,"publishedVersion":404,"revision":62,"contentType":24101,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"sys":24102},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24104,"metaTitle":414,"metaDescription":415,"mainTitle":24105,"subtitle":433,"heroImage":24120,"ctaButton":456,"ctaLink":457},[413],{"data":24106,"content":24107,"nodeType":74},{},[24108,24114],{"data":24109,"content":24110,"nodeType":78},{},[24111],{"data":24112,"marks":24113,"value":425,"nodeType":82},{},[],{"data":24115,"content":24116,"nodeType":87},{},[24117],{"data":24118,"marks":24119,"value":432,"nodeType":82},{},[],{"metadata":24121,"sys":24124,"fields":24129},{"tags":24122,"concepts":24123},[],[],{"space":24125,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24127,"publishedVersion":62,"revision":44,"locale":29},{"sys":24126},{"type":12,"linkType":13,"id":14},{"sys":24128},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24130},{"url":448,"details":24131,"fileName":454,"contentType":455},{"size":450,"image":24132},{"width":452,"height":453},{"sys":24134,"fields":24137},{"id":24135,"createdAt":24136},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":24138,"slug":24139,"articleIntro":24140,"category":24141},"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.",[24142],{"metadata":24143,"sys":24146,"fields":24153},{"tags":24144,"concepts":24145},[],[],{"space":24147,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24149,"publishedVersion":404,"revision":62,"contentType":24151,"locale":29},{"sys":24148},{"type":12,"linkType":13,"id":14},{"sys":24150},{"id":21,"type":12,"linkType":22},{"sys":24152},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24154,"metaTitle":414,"metaDescription":415,"mainTitle":24155,"subtitle":433,"heroImage":24170,"ctaButton":456,"ctaLink":457},[413],{"data":24156,"content":24157,"nodeType":74},{},[24158,24164],{"data":24159,"content":24160,"nodeType":78},{},[24161],{"data":24162,"marks":24163,"value":425,"nodeType":82},{},[],{"data":24165,"content":24166,"nodeType":87},{},[24167],{"data":24168,"marks":24169,"value":432,"nodeType":82},{},[],{"metadata":24171,"sys":24174,"fields":24179},{"tags":24172,"concepts":24173},[],[],{"space":24175,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24177,"publishedVersion":62,"revision":44,"locale":29},{"sys":24176},{"type":12,"linkType":13,"id":14},{"sys":24178},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24180},{"url":448,"details":24181,"fileName":454,"contentType":455},{"size":450,"image":24182},{"width":452,"height":453},{"sys":24184,"fields":24187},{"id":24185,"createdAt":24186},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24188,"slug":24189,"articleIntro":24188,"category":24190},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24191],{"metadata":24192,"sys":24195,"fields":24202},{"tags":24193,"concepts":24194},[],[],{"space":24196,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24198,"publishedVersion":404,"revision":62,"contentType":24200,"locale":29},{"sys":24197},{"type":12,"linkType":13,"id":14},{"sys":24199},{"id":21,"type":12,"linkType":22},{"sys":24201},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24203,"metaTitle":414,"metaDescription":415,"mainTitle":24204,"subtitle":433,"heroImage":24219,"ctaButton":456,"ctaLink":457},[413],{"data":24205,"content":24206,"nodeType":74},{},[24207,24213],{"data":24208,"content":24209,"nodeType":78},{},[24210],{"data":24211,"marks":24212,"value":425,"nodeType":82},{},[],{"data":24214,"content":24215,"nodeType":87},{},[24216],{"data":24217,"marks":24218,"value":432,"nodeType":82},{},[],{"metadata":24220,"sys":24223,"fields":24228},{"tags":24221,"concepts":24222},[],[],{"space":24224,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24226,"publishedVersion":62,"revision":44,"locale":29},{"sys":24225},{"type":12,"linkType":13,"id":14},{"sys":24227},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24229},{"url":448,"details":24230,"fileName":454,"contentType":455},{"size":450,"image":24231},{"width":452,"height":453},{"sys":24233,"fields":24236},{"id":24234,"createdAt":24235},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24237,"slug":24238,"articleIntro":24237,"category":24239},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24240],{"metadata":24241,"sys":24244,"fields":24251},{"tags":24242,"concepts":24243},[],[],{"space":24245,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24247,"publishedVersion":404,"revision":62,"contentType":24249,"locale":29},{"sys":24246},{"type":12,"linkType":13,"id":14},{"sys":24248},{"id":21,"type":12,"linkType":22},{"sys":24250},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24252,"metaTitle":414,"metaDescription":415,"mainTitle":24253,"subtitle":433,"heroImage":24268,"ctaButton":456,"ctaLink":457},[413],{"data":24254,"content":24255,"nodeType":74},{},[24256,24262],{"data":24257,"content":24258,"nodeType":78},{},[24259],{"data":24260,"marks":24261,"value":425,"nodeType":82},{},[],{"data":24263,"content":24264,"nodeType":87},{},[24265],{"data":24266,"marks":24267,"value":432,"nodeType":82},{},[],{"metadata":24269,"sys":24272,"fields":24277},{"tags":24270,"concepts":24271},[],[],{"space":24273,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24275,"publishedVersion":62,"revision":44,"locale":29},{"sys":24274},{"type":12,"linkType":13,"id":14},{"sys":24276},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24278},{"url":448,"details":24279,"fileName":454,"contentType":455},{"size":450,"image":24280},{"width":452,"height":453},{"sys":24282,"fields":24285},{"id":24283,"createdAt":24284},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":24286,"slug":24287,"articleIntro":24286,"category":24288},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[24289],{"metadata":24290,"sys":24293,"fields":24300},{"tags":24291,"concepts":24292},[],[],{"space":24294,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24296,"publishedVersion":404,"revision":62,"contentType":24298,"locale":29},{"sys":24295},{"type":12,"linkType":13,"id":14},{"sys":24297},{"id":21,"type":12,"linkType":22},{"sys":24299},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24301,"metaTitle":414,"metaDescription":415,"mainTitle":24302,"subtitle":433,"heroImage":24317,"ctaButton":456,"ctaLink":457},[413],{"data":24303,"content":24304,"nodeType":74},{},[24305,24311],{"data":24306,"content":24307,"nodeType":78},{},[24308],{"data":24309,"marks":24310,"value":425,"nodeType":82},{},[],{"data":24312,"content":24313,"nodeType":87},{},[24314],{"data":24315,"marks":24316,"value":432,"nodeType":82},{},[],{"metadata":24318,"sys":24321,"fields":24326},{"tags":24319,"concepts":24320},[],[],{"space":24322,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24324,"publishedVersion":62,"revision":44,"locale":29},{"sys":24323},{"type":12,"linkType":13,"id":14},{"sys":24325},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24327},{"url":448,"details":24328,"fileName":454,"contentType":455},{"size":450,"image":24329},{"width":452,"height":453},{"sys":24331,"fields":24334},{"id":24332,"createdAt":24333},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":24335,"slug":24336,"articleIntro":24335,"category":24337},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[24338],{"metadata":24339,"sys":24342,"fields":24349},{"tags":24340,"concepts":24341},[],[],{"space":24343,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24345,"publishedVersion":404,"revision":62,"contentType":24347,"locale":29},{"sys":24344},{"type":12,"linkType":13,"id":14},{"sys":24346},{"id":21,"type":12,"linkType":22},{"sys":24348},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24350,"metaTitle":414,"metaDescription":415,"mainTitle":24351,"subtitle":433,"heroImage":24366,"ctaButton":456,"ctaLink":457},[413],{"data":24352,"content":24353,"nodeType":74},{},[24354,24360],{"data":24355,"content":24356,"nodeType":78},{},[24357],{"data":24358,"marks":24359,"value":425,"nodeType":82},{},[],{"data":24361,"content":24362,"nodeType":87},{},[24363],{"data":24364,"marks":24365,"value":432,"nodeType":82},{},[],{"metadata":24367,"sys":24370,"fields":24375},{"tags":24368,"concepts":24369},[],[],{"space":24371,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24373,"publishedVersion":62,"revision":44,"locale":29},{"sys":24372},{"type":12,"linkType":13,"id":14},{"sys":24374},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24376},{"url":448,"details":24377,"fileName":454,"contentType":455},{"size":450,"image":24378},{"width":452,"height":453},{"sys":24380,"fields":24383},{"id":24381,"createdAt":24382},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":24384,"slug":24385,"articleIntro":24384,"category":24386},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[24387],{"metadata":24388,"sys":24391,"fields":24398},{"tags":24389,"concepts":24390},[],[],{"space":24392,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24394,"publishedVersion":404,"revision":62,"contentType":24396,"locale":29},{"sys":24393},{"type":12,"linkType":13,"id":14},{"sys":24395},{"id":21,"type":12,"linkType":22},{"sys":24397},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24399,"metaTitle":414,"metaDescription":415,"mainTitle":24400,"subtitle":433,"heroImage":24415,"ctaButton":456,"ctaLink":457},[413],{"data":24401,"content":24402,"nodeType":74},{},[24403,24409],{"data":24404,"content":24405,"nodeType":78},{},[24406],{"data":24407,"marks":24408,"value":425,"nodeType":82},{},[],{"data":24410,"content":24411,"nodeType":87},{},[24412],{"data":24413,"marks":24414,"value":432,"nodeType":82},{},[],{"metadata":24416,"sys":24419,"fields":24424},{"tags":24417,"concepts":24418},[],[],{"space":24420,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24422,"publishedVersion":62,"revision":44,"locale":29},{"sys":24421},{"type":12,"linkType":13,"id":14},{"sys":24423},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24425},{"url":448,"details":24426,"fileName":454,"contentType":455},{"size":450,"image":24427},{"width":452,"height":453},{"sys":24429,"fields":24432},{"id":24430,"createdAt":24431},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":24433,"slug":24434,"articleIntro":24433,"category":24435},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[24436],{"metadata":24437,"sys":24440,"fields":24447},{"tags":24438,"concepts":24439},[],[],{"space":24441,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24443,"publishedVersion":404,"revision":62,"contentType":24445,"locale":29},{"sys":24442},{"type":12,"linkType":13,"id":14},{"sys":24444},{"id":21,"type":12,"linkType":22},{"sys":24446},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24448,"metaTitle":414,"metaDescription":415,"mainTitle":24449,"subtitle":433,"heroImage":24464,"ctaButton":456,"ctaLink":457},[413],{"data":24450,"content":24451,"nodeType":74},{},[24452,24458],{"data":24453,"content":24454,"nodeType":78},{},[24455],{"data":24456,"marks":24457,"value":425,"nodeType":82},{},[],{"data":24459,"content":24460,"nodeType":87},{},[24461],{"data":24462,"marks":24463,"value":432,"nodeType":82},{},[],{"metadata":24465,"sys":24468,"fields":24473},{"tags":24466,"concepts":24467},[],[],{"space":24469,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24471,"publishedVersion":62,"revision":44,"locale":29},{"sys":24470},{"type":12,"linkType":13,"id":14},{"sys":24472},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24474},{"url":448,"details":24475,"fileName":454,"contentType":455},{"size":450,"image":24476},{"width":452,"height":453},{"sys":24478,"fields":24480},{"id":24479,"createdAt":10608},"7GH5W3gIeo0kaxv4wDjiev",{"title":24481,"slug":24482,"articleIntro":24481,"category":24483},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[24484],{"metadata":24485,"sys":24488,"fields":24495},{"tags":24486,"concepts":24487},[],[],{"space":24489,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24491,"publishedVersion":404,"revision":62,"contentType":24493,"locale":29},{"sys":24490},{"type":12,"linkType":13,"id":14},{"sys":24492},{"id":21,"type":12,"linkType":22},{"sys":24494},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24496,"metaTitle":414,"metaDescription":415,"mainTitle":24497,"subtitle":433,"heroImage":24512,"ctaButton":456,"ctaLink":457},[413],{"data":24498,"content":24499,"nodeType":74},{},[24500,24506],{"data":24501,"content":24502,"nodeType":78},{},[24503],{"data":24504,"marks":24505,"value":425,"nodeType":82},{},[],{"data":24507,"content":24508,"nodeType":87},{},[24509],{"data":24510,"marks":24511,"value":432,"nodeType":82},{},[],{"metadata":24513,"sys":24516,"fields":24521},{"tags":24514,"concepts":24515},[],[],{"space":24517,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24519,"publishedVersion":62,"revision":44,"locale":29},{"sys":24518},{"type":12,"linkType":13,"id":14},{"sys":24520},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24522},{"url":448,"details":24523,"fileName":454,"contentType":455},{"size":450,"image":24524},{"width":452,"height":453},{"sys":24526,"fields":24529},{"id":24527,"createdAt":24528},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":24530,"slug":24531,"articleIntro":24530,"category":24532},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[24533],{"metadata":24534,"sys":24537,"fields":24544},{"tags":24535,"concepts":24536},[],[],{"space":24538,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24540,"publishedVersion":404,"revision":62,"contentType":24542,"locale":29},{"sys":24539},{"type":12,"linkType":13,"id":14},{"sys":24541},{"id":21,"type":12,"linkType":22},{"sys":24543},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24545,"metaTitle":414,"metaDescription":415,"mainTitle":24546,"subtitle":433,"heroImage":24561,"ctaButton":456,"ctaLink":457},[413],{"data":24547,"content":24548,"nodeType":74},{},[24549,24555],{"data":24550,"content":24551,"nodeType":78},{},[24552],{"data":24553,"marks":24554,"value":425,"nodeType":82},{},[],{"data":24556,"content":24557,"nodeType":87},{},[24558],{"data":24559,"marks":24560,"value":432,"nodeType":82},{},[],{"metadata":24562,"sys":24565,"fields":24570},{"tags":24563,"concepts":24564},[],[],{"space":24566,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24568,"publishedVersion":62,"revision":44,"locale":29},{"sys":24567},{"type":12,"linkType":13,"id":14},{"sys":24569},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24571},{"url":448,"details":24572,"fileName":454,"contentType":455},{"size":450,"image":24573},{"width":452,"height":453},{"sys":24575,"fields":24578},{"id":24576,"createdAt":24577},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":24579,"slug":24580,"articleIntro":24579,"category":24581},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[24582],{"metadata":24583,"sys":24586,"fields":24593},{"tags":24584,"concepts":24585},[],[],{"space":24587,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24589,"publishedVersion":404,"revision":62,"contentType":24591,"locale":29},{"sys":24588},{"type":12,"linkType":13,"id":14},{"sys":24590},{"id":21,"type":12,"linkType":22},{"sys":24592},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24594,"metaTitle":414,"metaDescription":415,"mainTitle":24595,"subtitle":433,"heroImage":24610,"ctaButton":456,"ctaLink":457},[413],{"data":24596,"content":24597,"nodeType":74},{},[24598,24604],{"data":24599,"content":24600,"nodeType":78},{},[24601],{"data":24602,"marks":24603,"value":425,"nodeType":82},{},[],{"data":24605,"content":24606,"nodeType":87},{},[24607],{"data":24608,"marks":24609,"value":432,"nodeType":82},{},[],{"metadata":24611,"sys":24614,"fields":24619},{"tags":24612,"concepts":24613},[],[],{"space":24615,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24617,"publishedVersion":62,"revision":44,"locale":29},{"sys":24616},{"type":12,"linkType":13,"id":14},{"sys":24618},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24620},{"url":448,"details":24621,"fileName":454,"contentType":455},{"size":450,"image":24622},{"width":452,"height":453},{"sys":24624,"fields":24627},{"id":24625,"createdAt":24626},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":24628,"slug":24629,"articleIntro":24628,"category":24630},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[24631],{"metadata":24632,"sys":24635,"fields":24642},{"tags":24633,"concepts":24634},[],[],{"space":24636,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24638,"publishedVersion":404,"revision":62,"contentType":24640,"locale":29},{"sys":24637},{"type":12,"linkType":13,"id":14},{"sys":24639},{"id":21,"type":12,"linkType":22},{"sys":24641},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24643,"metaTitle":414,"metaDescription":415,"mainTitle":24644,"subtitle":433,"heroImage":24659,"ctaButton":456,"ctaLink":457},[413],{"data":24645,"content":24646,"nodeType":74},{},[24647,24653],{"data":24648,"content":24649,"nodeType":78},{},[24650],{"data":24651,"marks":24652,"value":425,"nodeType":82},{},[],{"data":24654,"content":24655,"nodeType":87},{},[24656],{"data":24657,"marks":24658,"value":432,"nodeType":82},{},[],{"metadata":24660,"sys":24663,"fields":24668},{"tags":24661,"concepts":24662},[],[],{"space":24664,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24666,"publishedVersion":62,"revision":44,"locale":29},{"sys":24665},{"type":12,"linkType":13,"id":14},{"sys":24667},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24669},{"url":448,"details":24670,"fileName":454,"contentType":455},{"size":450,"image":24671},{"width":452,"height":453},{"sys":24673,"fields":24676},{"id":24674,"createdAt":24675},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":24677,"slug":24678,"articleIntro":24677,"category":24679},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[24680],{"metadata":24681,"sys":24684,"fields":24691},{"tags":24682,"concepts":24683},[],[],{"space":24685,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24687,"publishedVersion":404,"revision":62,"contentType":24689,"locale":29},{"sys":24686},{"type":12,"linkType":13,"id":14},{"sys":24688},{"id":21,"type":12,"linkType":22},{"sys":24690},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24692,"metaTitle":414,"metaDescription":415,"mainTitle":24693,"subtitle":433,"heroImage":24708,"ctaButton":456,"ctaLink":457},[413],{"data":24694,"content":24695,"nodeType":74},{},[24696,24702],{"data":24697,"content":24698,"nodeType":78},{},[24699],{"data":24700,"marks":24701,"value":425,"nodeType":82},{},[],{"data":24703,"content":24704,"nodeType":87},{},[24705],{"data":24706,"marks":24707,"value":432,"nodeType":82},{},[],{"metadata":24709,"sys":24712,"fields":24717},{"tags":24710,"concepts":24711},[],[],{"space":24713,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24715,"publishedVersion":62,"revision":44,"locale":29},{"sys":24714},{"type":12,"linkType":13,"id":14},{"sys":24716},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24718},{"url":448,"details":24719,"fileName":454,"contentType":455},{"size":450,"image":24720},{"width":452,"height":453},{"sys":24722,"fields":24725},{"id":24723,"createdAt":24724},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":24726,"slug":24727,"articleIntro":24726,"category":24728},"2313 - Constructions","compte-2313-constructions",[24729],{"metadata":24730,"sys":24733,"fields":24740},{"tags":24731,"concepts":24732},[],[],{"space":24734,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24736,"publishedVersion":404,"revision":62,"contentType":24738,"locale":29},{"sys":24735},{"type":12,"linkType":13,"id":14},{"sys":24737},{"id":21,"type":12,"linkType":22},{"sys":24739},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24741,"metaTitle":414,"metaDescription":415,"mainTitle":24742,"subtitle":433,"heroImage":24757,"ctaButton":456,"ctaLink":457},[413],{"data":24743,"content":24744,"nodeType":74},{},[24745,24751],{"data":24746,"content":24747,"nodeType":78},{},[24748],{"data":24749,"marks":24750,"value":425,"nodeType":82},{},[],{"data":24752,"content":24753,"nodeType":87},{},[24754],{"data":24755,"marks":24756,"value":432,"nodeType":82},{},[],{"metadata":24758,"sys":24761,"fields":24766},{"tags":24759,"concepts":24760},[],[],{"space":24762,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24764,"publishedVersion":62,"revision":44,"locale":29},{"sys":24763},{"type":12,"linkType":13,"id":14},{"sys":24765},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24767},{"url":448,"details":24768,"fileName":454,"contentType":455},{"size":450,"image":24769},{"width":452,"height":453},{"sys":24771,"fields":24774},{"id":24772,"createdAt":24773},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":24775,"slug":24776,"articleIntro":24775,"category":24777},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[24778],{"metadata":24779,"sys":24782,"fields":24789},{"tags":24780,"concepts":24781},[],[],{"space":24783,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24785,"publishedVersion":404,"revision":62,"contentType":24787,"locale":29},{"sys":24784},{"type":12,"linkType":13,"id":14},{"sys":24786},{"id":21,"type":12,"linkType":22},{"sys":24788},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24790,"metaTitle":414,"metaDescription":415,"mainTitle":24791,"subtitle":433,"heroImage":24806,"ctaButton":456,"ctaLink":457},[413],{"data":24792,"content":24793,"nodeType":74},{},[24794,24800],{"data":24795,"content":24796,"nodeType":78},{},[24797],{"data":24798,"marks":24799,"value":425,"nodeType":82},{},[],{"data":24801,"content":24802,"nodeType":87},{},[24803],{"data":24804,"marks":24805,"value":432,"nodeType":82},{},[],{"metadata":24807,"sys":24810,"fields":24815},{"tags":24808,"concepts":24809},[],[],{"space":24811,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24813,"publishedVersion":62,"revision":44,"locale":29},{"sys":24812},{"type":12,"linkType":13,"id":14},{"sys":24814},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24816},{"url":448,"details":24817,"fileName":454,"contentType":455},{"size":450,"image":24818},{"width":452,"height":453},{"sys":24820,"fields":24823},{"id":24821,"createdAt":24822},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":24824,"slug":24825,"articleIntro":24824,"category":24826},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[24827],{"metadata":24828,"sys":24831,"fields":24838},{"tags":24829,"concepts":24830},[],[],{"space":24832,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24834,"publishedVersion":404,"revision":62,"contentType":24836,"locale":29},{"sys":24833},{"type":12,"linkType":13,"id":14},{"sys":24835},{"id":21,"type":12,"linkType":22},{"sys":24837},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24839,"metaTitle":414,"metaDescription":415,"mainTitle":24840,"subtitle":433,"heroImage":24855,"ctaButton":456,"ctaLink":457},[413],{"data":24841,"content":24842,"nodeType":74},{},[24843,24849],{"data":24844,"content":24845,"nodeType":78},{},[24846],{"data":24847,"marks":24848,"value":425,"nodeType":82},{},[],{"data":24850,"content":24851,"nodeType":87},{},[24852],{"data":24853,"marks":24854,"value":432,"nodeType":82},{},[],{"metadata":24856,"sys":24859,"fields":24864},{"tags":24857,"concepts":24858},[],[],{"space":24860,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24862,"publishedVersion":62,"revision":44,"locale":29},{"sys":24861},{"type":12,"linkType":13,"id":14},{"sys":24863},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24865},{"url":448,"details":24866,"fileName":454,"contentType":455},{"size":450,"image":24867},{"width":452,"height":453},{"sys":24869,"fields":24871},{"id":24870,"createdAt":12080},"3I5KJd4shZBebKbC7AQxh7",{"title":24872,"slug":24873,"articleIntro":24872,"category":24874},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24875],{"metadata":24876,"sys":24879,"fields":24886},{"tags":24877,"concepts":24878},[],[],{"space":24880,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24882,"publishedVersion":404,"revision":62,"contentType":24884,"locale":29},{"sys":24881},{"type":12,"linkType":13,"id":14},{"sys":24883},{"id":21,"type":12,"linkType":22},{"sys":24885},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24887,"metaTitle":414,"metaDescription":415,"mainTitle":24888,"subtitle":433,"heroImage":24903,"ctaButton":456,"ctaLink":457},[413],{"data":24889,"content":24890,"nodeType":74},{},[24891,24897],{"data":24892,"content":24893,"nodeType":78},{},[24894],{"data":24895,"marks":24896,"value":425,"nodeType":82},{},[],{"data":24898,"content":24899,"nodeType":87},{},[24900],{"data":24901,"marks":24902,"value":432,"nodeType":82},{},[],{"metadata":24904,"sys":24907,"fields":24912},{"tags":24905,"concepts":24906},[],[],{"space":24908,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24910,"publishedVersion":62,"revision":44,"locale":29},{"sys":24909},{"type":12,"linkType":13,"id":14},{"sys":24911},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24913},{"url":448,"details":24914,"fileName":454,"contentType":455},{"size":450,"image":24915},{"width":452,"height":453},{"sys":24917,"fields":24920},{"id":24918,"createdAt":24919},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":24921,"slug":24922,"articleIntro":24921,"category":24923},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[24924],{"metadata":24925,"sys":24928,"fields":24935},{"tags":24926,"concepts":24927},[],[],{"space":24929,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24931,"publishedVersion":404,"revision":62,"contentType":24933,"locale":29},{"sys":24930},{"type":12,"linkType":13,"id":14},{"sys":24932},{"id":21,"type":12,"linkType":22},{"sys":24934},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24936,"metaTitle":414,"metaDescription":415,"mainTitle":24937,"subtitle":433,"heroImage":24952,"ctaButton":456,"ctaLink":457},[413],{"data":24938,"content":24939,"nodeType":74},{},[24940,24946],{"data":24941,"content":24942,"nodeType":78},{},[24943],{"data":24944,"marks":24945,"value":425,"nodeType":82},{},[],{"data":24947,"content":24948,"nodeType":87},{},[24949],{"data":24950,"marks":24951,"value":432,"nodeType":82},{},[],{"metadata":24953,"sys":24956,"fields":24961},{"tags":24954,"concepts":24955},[],[],{"space":24957,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":24959,"publishedVersion":62,"revision":44,"locale":29},{"sys":24958},{"type":12,"linkType":13,"id":14},{"sys":24960},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":24962},{"url":448,"details":24963,"fileName":454,"contentType":455},{"size":450,"image":24964},{"width":452,"height":453},{"sys":24966,"fields":24969},{"id":24967,"createdAt":24968},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":24970,"slug":24971,"articleIntro":24970,"category":24972},"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",[24973],{"metadata":24974,"sys":24977,"fields":24984},{"tags":24975,"concepts":24976},[],[],{"space":24978,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":24980,"publishedVersion":404,"revision":62,"contentType":24982,"locale":29},{"sys":24979},{"type":12,"linkType":13,"id":14},{"sys":24981},{"id":21,"type":12,"linkType":22},{"sys":24983},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":24985,"metaTitle":414,"metaDescription":415,"mainTitle":24986,"subtitle":433,"heroImage":25001,"ctaButton":456,"ctaLink":457},[413],{"data":24987,"content":24988,"nodeType":74},{},[24989,24995],{"data":24990,"content":24991,"nodeType":78},{},[24992],{"data":24993,"marks":24994,"value":425,"nodeType":82},{},[],{"data":24996,"content":24997,"nodeType":87},{},[24998],{"data":24999,"marks":25000,"value":432,"nodeType":82},{},[],{"metadata":25002,"sys":25005,"fields":25010},{"tags":25003,"concepts":25004},[],[],{"space":25006,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25008,"publishedVersion":62,"revision":44,"locale":29},{"sys":25007},{"type":12,"linkType":13,"id":14},{"sys":25009},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25011},{"url":448,"details":25012,"fileName":454,"contentType":455},{"size":450,"image":25013},{"width":452,"height":453},{"sys":25015,"fields":25018},{"id":25016,"createdAt":25017},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":25019,"slug":25020,"articleIntro":25019,"category":25021},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[25022],{"metadata":25023,"sys":25026,"fields":25033},{"tags":25024,"concepts":25025},[],[],{"space":25027,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25029,"publishedVersion":404,"revision":62,"contentType":25031,"locale":29},{"sys":25028},{"type":12,"linkType":13,"id":14},{"sys":25030},{"id":21,"type":12,"linkType":22},{"sys":25032},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25034,"metaTitle":414,"metaDescription":415,"mainTitle":25035,"subtitle":433,"heroImage":25050,"ctaButton":456,"ctaLink":457},[413],{"data":25036,"content":25037,"nodeType":74},{},[25038,25044],{"data":25039,"content":25040,"nodeType":78},{},[25041],{"data":25042,"marks":25043,"value":425,"nodeType":82},{},[],{"data":25045,"content":25046,"nodeType":87},{},[25047],{"data":25048,"marks":25049,"value":432,"nodeType":82},{},[],{"metadata":25051,"sys":25054,"fields":25059},{"tags":25052,"concepts":25053},[],[],{"space":25055,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25057,"publishedVersion":62,"revision":44,"locale":29},{"sys":25056},{"type":12,"linkType":13,"id":14},{"sys":25058},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25060},{"url":448,"details":25061,"fileName":454,"contentType":455},{"size":450,"image":25062},{"width":452,"height":453},{"sys":25064,"fields":25067},{"id":25065,"createdAt":25066},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":25068,"slug":25069,"articleIntro":25068,"category":25070},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[25071],{"metadata":25072,"sys":25075,"fields":25082},{"tags":25073,"concepts":25074},[],[],{"space":25076,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25078,"publishedVersion":404,"revision":62,"contentType":25080,"locale":29},{"sys":25077},{"type":12,"linkType":13,"id":14},{"sys":25079},{"id":21,"type":12,"linkType":22},{"sys":25081},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25083,"metaTitle":414,"metaDescription":415,"mainTitle":25084,"subtitle":433,"heroImage":25099,"ctaButton":456,"ctaLink":457},[413],{"data":25085,"content":25086,"nodeType":74},{},[25087,25093],{"data":25088,"content":25089,"nodeType":78},{},[25090],{"data":25091,"marks":25092,"value":425,"nodeType":82},{},[],{"data":25094,"content":25095,"nodeType":87},{},[25096],{"data":25097,"marks":25098,"value":432,"nodeType":82},{},[],{"metadata":25100,"sys":25103,"fields":25108},{"tags":25101,"concepts":25102},[],[],{"space":25104,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25106,"publishedVersion":62,"revision":44,"locale":29},{"sys":25105},{"type":12,"linkType":13,"id":14},{"sys":25107},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25109},{"url":448,"details":25110,"fileName":454,"contentType":455},{"size":450,"image":25111},{"width":452,"height":453},{"sys":25113,"fields":25116},{"id":25114,"createdAt":25115},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":25117,"slug":25118,"articleIntro":25117,"category":25119},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[25120],{"metadata":25121,"sys":25124,"fields":25131},{"tags":25122,"concepts":25123},[],[],{"space":25125,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25127,"publishedVersion":404,"revision":62,"contentType":25129,"locale":29},{"sys":25126},{"type":12,"linkType":13,"id":14},{"sys":25128},{"id":21,"type":12,"linkType":22},{"sys":25130},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25132,"metaTitle":414,"metaDescription":415,"mainTitle":25133,"subtitle":433,"heroImage":25148,"ctaButton":456,"ctaLink":457},[413],{"data":25134,"content":25135,"nodeType":74},{},[25136,25142],{"data":25137,"content":25138,"nodeType":78},{},[25139],{"data":25140,"marks":25141,"value":425,"nodeType":82},{},[],{"data":25143,"content":25144,"nodeType":87},{},[25145],{"data":25146,"marks":25147,"value":432,"nodeType":82},{},[],{"metadata":25149,"sys":25152,"fields":25157},{"tags":25150,"concepts":25151},[],[],{"space":25153,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25155,"publishedVersion":62,"revision":44,"locale":29},{"sys":25154},{"type":12,"linkType":13,"id":14},{"sys":25156},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25158},{"url":448,"details":25159,"fileName":454,"contentType":455},{"size":450,"image":25160},{"width":452,"height":453},{"sys":25162,"fields":25165},{"id":25163,"createdAt":25164},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":25166,"slug":25167,"articleIntro":25166,"category":25168},"6331 - Versement de transport","compte-6331-versement-de-transport",[25169],{"metadata":25170,"sys":25173,"fields":25180},{"tags":25171,"concepts":25172},[],[],{"space":25174,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25176,"publishedVersion":404,"revision":62,"contentType":25178,"locale":29},{"sys":25175},{"type":12,"linkType":13,"id":14},{"sys":25177},{"id":21,"type":12,"linkType":22},{"sys":25179},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25181,"metaTitle":414,"metaDescription":415,"mainTitle":25182,"subtitle":433,"heroImage":25197,"ctaButton":456,"ctaLink":457},[413],{"data":25183,"content":25184,"nodeType":74},{},[25185,25191],{"data":25186,"content":25187,"nodeType":78},{},[25188],{"data":25189,"marks":25190,"value":425,"nodeType":82},{},[],{"data":25192,"content":25193,"nodeType":87},{},[25194],{"data":25195,"marks":25196,"value":432,"nodeType":82},{},[],{"metadata":25198,"sys":25201,"fields":25206},{"tags":25199,"concepts":25200},[],[],{"space":25202,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25204,"publishedVersion":62,"revision":44,"locale":29},{"sys":25203},{"type":12,"linkType":13,"id":14},{"sys":25205},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25207},{"url":448,"details":25208,"fileName":454,"contentType":455},{"size":450,"image":25209},{"width":452,"height":453},{"sys":25211,"fields":25214},{"id":25212,"createdAt":25213},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":25215,"slug":25216,"articleIntro":-1,"category":25217},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[25218],{"metadata":25219,"sys":25222,"fields":25229},{"tags":25220,"concepts":25221},[],[],{"space":25223,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25225,"publishedVersion":404,"revision":62,"contentType":25227,"locale":29},{"sys":25224},{"type":12,"linkType":13,"id":14},{"sys":25226},{"id":21,"type":12,"linkType":22},{"sys":25228},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25230,"metaTitle":414,"metaDescription":415,"mainTitle":25231,"subtitle":433,"heroImage":25246,"ctaButton":456,"ctaLink":457},[413],{"data":25232,"content":25233,"nodeType":74},{},[25234,25240],{"data":25235,"content":25236,"nodeType":78},{},[25237],{"data":25238,"marks":25239,"value":425,"nodeType":82},{},[],{"data":25241,"content":25242,"nodeType":87},{},[25243],{"data":25244,"marks":25245,"value":432,"nodeType":82},{},[],{"metadata":25247,"sys":25250,"fields":25255},{"tags":25248,"concepts":25249},[],[],{"space":25251,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25253,"publishedVersion":62,"revision":44,"locale":29},{"sys":25252},{"type":12,"linkType":13,"id":14},{"sys":25254},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25256},{"url":448,"details":25257,"fileName":454,"contentType":455},{"size":450,"image":25258},{"width":452,"height":453},{"sys":25260,"fields":25263},{"id":25261,"createdAt":25262},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":25264,"slug":25265,"articleIntro":-1,"category":25266},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[25267],{"metadata":25268,"sys":25271,"fields":25278},{"tags":25269,"concepts":25270},[],[],{"space":25272,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25274,"publishedVersion":404,"revision":62,"contentType":25276,"locale":29},{"sys":25273},{"type":12,"linkType":13,"id":14},{"sys":25275},{"id":21,"type":12,"linkType":22},{"sys":25277},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25279,"metaTitle":414,"metaDescription":415,"mainTitle":25280,"subtitle":433,"heroImage":25295,"ctaButton":456,"ctaLink":457},[413],{"data":25281,"content":25282,"nodeType":74},{},[25283,25289],{"data":25284,"content":25285,"nodeType":78},{},[25286],{"data":25287,"marks":25288,"value":425,"nodeType":82},{},[],{"data":25290,"content":25291,"nodeType":87},{},[25292],{"data":25293,"marks":25294,"value":432,"nodeType":82},{},[],{"metadata":25296,"sys":25299,"fields":25304},{"tags":25297,"concepts":25298},[],[],{"space":25300,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25302,"publishedVersion":62,"revision":44,"locale":29},{"sys":25301},{"type":12,"linkType":13,"id":14},{"sys":25303},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25305},{"url":448,"details":25306,"fileName":454,"contentType":455},{"size":450,"image":25307},{"width":452,"height":453},{"sys":25309,"fields":25312},{"id":25310,"createdAt":25311},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":25313,"slug":25314,"articleIntro":25313,"category":25315},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[25316],{"metadata":25317,"sys":25320,"fields":25327},{"tags":25318,"concepts":25319},[],[],{"space":25321,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25323,"publishedVersion":404,"revision":62,"contentType":25325,"locale":29},{"sys":25322},{"type":12,"linkType":13,"id":14},{"sys":25324},{"id":21,"type":12,"linkType":22},{"sys":25326},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25328,"metaTitle":414,"metaDescription":415,"mainTitle":25329,"subtitle":433,"heroImage":25344,"ctaButton":456,"ctaLink":457},[413],{"data":25330,"content":25331,"nodeType":74},{},[25332,25338],{"data":25333,"content":25334,"nodeType":78},{},[25335],{"data":25336,"marks":25337,"value":425,"nodeType":82},{},[],{"data":25339,"content":25340,"nodeType":87},{},[25341],{"data":25342,"marks":25343,"value":432,"nodeType":82},{},[],{"metadata":25345,"sys":25348,"fields":25353},{"tags":25346,"concepts":25347},[],[],{"space":25349,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25351,"publishedVersion":62,"revision":44,"locale":29},{"sys":25350},{"type":12,"linkType":13,"id":14},{"sys":25352},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25354},{"url":448,"details":25355,"fileName":454,"contentType":455},{"size":450,"image":25356},{"width":452,"height":453},{"sys":25358,"fields":25361},{"id":25359,"createdAt":25360},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":25362,"slug":25363,"articleIntro":25364,"category":25365},"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",[25366],{"metadata":25367,"sys":25370,"fields":25377},{"tags":25368,"concepts":25369},[],[],{"space":25371,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25373,"publishedVersion":404,"revision":62,"contentType":25375,"locale":29},{"sys":25372},{"type":12,"linkType":13,"id":14},{"sys":25374},{"id":21,"type":12,"linkType":22},{"sys":25376},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25378,"metaTitle":414,"metaDescription":415,"mainTitle":25379,"subtitle":433,"heroImage":25394,"ctaButton":456,"ctaLink":457},[413],{"data":25380,"content":25381,"nodeType":74},{},[25382,25388],{"data":25383,"content":25384,"nodeType":78},{},[25385],{"data":25386,"marks":25387,"value":425,"nodeType":82},{},[],{"data":25389,"content":25390,"nodeType":87},{},[25391],{"data":25392,"marks":25393,"value":432,"nodeType":82},{},[],{"metadata":25395,"sys":25398,"fields":25403},{"tags":25396,"concepts":25397},[],[],{"space":25399,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25401,"publishedVersion":62,"revision":44,"locale":29},{"sys":25400},{"type":12,"linkType":13,"id":14},{"sys":25402},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25404},{"url":448,"details":25405,"fileName":454,"contentType":455},{"size":450,"image":25406},{"width":452,"height":453},{"sys":25408,"fields":25411},{"id":25409,"createdAt":25410},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":25412,"slug":25413,"articleIntro":25412,"category":25414},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[25415],{"metadata":25416,"sys":25419,"fields":25426},{"tags":25417,"concepts":25418},[],[],{"space":25420,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25422,"publishedVersion":404,"revision":62,"contentType":25424,"locale":29},{"sys":25421},{"type":12,"linkType":13,"id":14},{"sys":25423},{"id":21,"type":12,"linkType":22},{"sys":25425},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25427,"metaTitle":414,"metaDescription":415,"mainTitle":25428,"subtitle":433,"heroImage":25443,"ctaButton":456,"ctaLink":457},[413],{"data":25429,"content":25430,"nodeType":74},{},[25431,25437],{"data":25432,"content":25433,"nodeType":78},{},[25434],{"data":25435,"marks":25436,"value":425,"nodeType":82},{},[],{"data":25438,"content":25439,"nodeType":87},{},[25440],{"data":25441,"marks":25442,"value":432,"nodeType":82},{},[],{"metadata":25444,"sys":25447,"fields":25452},{"tags":25445,"concepts":25446},[],[],{"space":25448,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25450,"publishedVersion":62,"revision":44,"locale":29},{"sys":25449},{"type":12,"linkType":13,"id":14},{"sys":25451},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25453},{"url":448,"details":25454,"fileName":454,"contentType":455},{"size":450,"image":25455},{"width":452,"height":453},{"sys":25457,"fields":25460},{"id":25458,"createdAt":25459},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":25461,"slug":25462,"articleIntro":25461,"category":25463},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[25464],{"metadata":25465,"sys":25468,"fields":25475},{"tags":25466,"concepts":25467},[],[],{"space":25469,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25471,"publishedVersion":404,"revision":62,"contentType":25473,"locale":29},{"sys":25470},{"type":12,"linkType":13,"id":14},{"sys":25472},{"id":21,"type":12,"linkType":22},{"sys":25474},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25476,"metaTitle":414,"metaDescription":415,"mainTitle":25477,"subtitle":433,"heroImage":25492,"ctaButton":456,"ctaLink":457},[413],{"data":25478,"content":25479,"nodeType":74},{},[25480,25486],{"data":25481,"content":25482,"nodeType":78},{},[25483],{"data":25484,"marks":25485,"value":425,"nodeType":82},{},[],{"data":25487,"content":25488,"nodeType":87},{},[25489],{"data":25490,"marks":25491,"value":432,"nodeType":82},{},[],{"metadata":25493,"sys":25496,"fields":25501},{"tags":25494,"concepts":25495},[],[],{"space":25497,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25499,"publishedVersion":62,"revision":44,"locale":29},{"sys":25498},{"type":12,"linkType":13,"id":14},{"sys":25500},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25502},{"url":448,"details":25503,"fileName":454,"contentType":455},{"size":450,"image":25504},{"width":452,"height":453},{"sys":25506,"fields":25509},{"id":25507,"createdAt":25508},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":25510,"slug":25511,"articleIntro":25510,"category":25512},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[25513],{"metadata":25514,"sys":25517,"fields":25524},{"tags":25515,"concepts":25516},[],[],{"space":25518,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25520,"publishedVersion":404,"revision":62,"contentType":25522,"locale":29},{"sys":25519},{"type":12,"linkType":13,"id":14},{"sys":25521},{"id":21,"type":12,"linkType":22},{"sys":25523},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25525,"metaTitle":414,"metaDescription":415,"mainTitle":25526,"subtitle":433,"heroImage":25541,"ctaButton":456,"ctaLink":457},[413],{"data":25527,"content":25528,"nodeType":74},{},[25529,25535],{"data":25530,"content":25531,"nodeType":78},{},[25532],{"data":25533,"marks":25534,"value":425,"nodeType":82},{},[],{"data":25536,"content":25537,"nodeType":87},{},[25538],{"data":25539,"marks":25540,"value":432,"nodeType":82},{},[],{"metadata":25542,"sys":25545,"fields":25550},{"tags":25543,"concepts":25544},[],[],{"space":25546,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25548,"publishedVersion":62,"revision":44,"locale":29},{"sys":25547},{"type":12,"linkType":13,"id":14},{"sys":25549},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25551},{"url":448,"details":25552,"fileName":454,"contentType":455},{"size":450,"image":25553},{"width":452,"height":453},{"sys":25555,"fields":25558},{"id":25556,"createdAt":25557},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":25559,"slug":25560,"articleIntro":25559,"category":25561},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[25562],{"metadata":25563,"sys":25566,"fields":25573},{"tags":25564,"concepts":25565},[],[],{"space":25567,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25569,"publishedVersion":404,"revision":62,"contentType":25571,"locale":29},{"sys":25568},{"type":12,"linkType":13,"id":14},{"sys":25570},{"id":21,"type":12,"linkType":22},{"sys":25572},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25574,"metaTitle":414,"metaDescription":415,"mainTitle":25575,"subtitle":433,"heroImage":25590,"ctaButton":456,"ctaLink":457},[413],{"data":25576,"content":25577,"nodeType":74},{},[25578,25584],{"data":25579,"content":25580,"nodeType":78},{},[25581],{"data":25582,"marks":25583,"value":425,"nodeType":82},{},[],{"data":25585,"content":25586,"nodeType":87},{},[25587],{"data":25588,"marks":25589,"value":432,"nodeType":82},{},[],{"metadata":25591,"sys":25594,"fields":25599},{"tags":25592,"concepts":25593},[],[],{"space":25595,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25597,"publishedVersion":62,"revision":44,"locale":29},{"sys":25596},{"type":12,"linkType":13,"id":14},{"sys":25598},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25600},{"url":448,"details":25601,"fileName":454,"contentType":455},{"size":450,"image":25602},{"width":452,"height":453},{"sys":25604,"fields":25607},{"id":25605,"createdAt":25606},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":25608,"slug":25609,"articleIntro":-1,"category":25610},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[25611],{"metadata":25612,"sys":25615,"fields":25622},{"tags":25613,"concepts":25614},[],[],{"space":25616,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25618,"publishedVersion":404,"revision":62,"contentType":25620,"locale":29},{"sys":25617},{"type":12,"linkType":13,"id":14},{"sys":25619},{"id":21,"type":12,"linkType":22},{"sys":25621},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25623,"metaTitle":414,"metaDescription":415,"mainTitle":25624,"subtitle":433,"heroImage":25639,"ctaButton":456,"ctaLink":457},[413],{"data":25625,"content":25626,"nodeType":74},{},[25627,25633],{"data":25628,"content":25629,"nodeType":78},{},[25630],{"data":25631,"marks":25632,"value":425,"nodeType":82},{},[],{"data":25634,"content":25635,"nodeType":87},{},[25636],{"data":25637,"marks":25638,"value":432,"nodeType":82},{},[],{"metadata":25640,"sys":25643,"fields":25648},{"tags":25641,"concepts":25642},[],[],{"space":25644,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25646,"publishedVersion":62,"revision":44,"locale":29},{"sys":25645},{"type":12,"linkType":13,"id":14},{"sys":25647},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25649},{"url":448,"details":25650,"fileName":454,"contentType":455},{"size":450,"image":25651},{"width":452,"height":453},{"sys":25653,"fields":25656},{"id":25654,"createdAt":25655},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":25657,"slug":25658,"articleIntro":25657,"category":25659},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[25660],{"metadata":25661,"sys":25664,"fields":25671},{"tags":25662,"concepts":25663},[],[],{"space":25665,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25667,"publishedVersion":404,"revision":62,"contentType":25669,"locale":29},{"sys":25666},{"type":12,"linkType":13,"id":14},{"sys":25668},{"id":21,"type":12,"linkType":22},{"sys":25670},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25672,"metaTitle":414,"metaDescription":415,"mainTitle":25673,"subtitle":433,"heroImage":25688,"ctaButton":456,"ctaLink":457},[413],{"data":25674,"content":25675,"nodeType":74},{},[25676,25682],{"data":25677,"content":25678,"nodeType":78},{},[25679],{"data":25680,"marks":25681,"value":425,"nodeType":82},{},[],{"data":25683,"content":25684,"nodeType":87},{},[25685],{"data":25686,"marks":25687,"value":432,"nodeType":82},{},[],{"metadata":25689,"sys":25692,"fields":25697},{"tags":25690,"concepts":25691},[],[],{"space":25693,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25695,"publishedVersion":62,"revision":44,"locale":29},{"sys":25694},{"type":12,"linkType":13,"id":14},{"sys":25696},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25698},{"url":448,"details":25699,"fileName":454,"contentType":455},{"size":450,"image":25700},{"width":452,"height":453},{"sys":25702,"fields":25705},{"id":25703,"createdAt":25704},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":25706,"slug":25707,"articleIntro":25706,"category":25708},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[25709],{"metadata":25710,"sys":25713,"fields":25720},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25716,"publishedVersion":404,"revision":62,"contentType":25718,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"sys":25719},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25721,"metaTitle":414,"metaDescription":415,"mainTitle":25722,"subtitle":433,"heroImage":25737,"ctaButton":456,"ctaLink":457},[413],{"data":25723,"content":25724,"nodeType":74},{},[25725,25731],{"data":25726,"content":25727,"nodeType":78},{},[25728],{"data":25729,"marks":25730,"value":425,"nodeType":82},{},[],{"data":25732,"content":25733,"nodeType":87},{},[25734],{"data":25735,"marks":25736,"value":432,"nodeType":82},{},[],{"metadata":25738,"sys":25741,"fields":25746},{"tags":25739,"concepts":25740},[],[],{"space":25742,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25744,"publishedVersion":62,"revision":44,"locale":29},{"sys":25743},{"type":12,"linkType":13,"id":14},{"sys":25745},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25747},{"url":448,"details":25748,"fileName":454,"contentType":455},{"size":450,"image":25749},{"width":452,"height":453},{"sys":25751,"fields":25754},{"id":25752,"createdAt":25753},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":25755,"slug":25756,"articleIntro":25755,"category":25757},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[25758],{"metadata":25759,"sys":25762,"fields":25769},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25765,"publishedVersion":404,"revision":62,"contentType":25767,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"sys":25768},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25770,"metaTitle":414,"metaDescription":415,"mainTitle":25771,"subtitle":433,"heroImage":25786,"ctaButton":456,"ctaLink":457},[413],{"data":25772,"content":25773,"nodeType":74},{},[25774,25780],{"data":25775,"content":25776,"nodeType":78},{},[25777],{"data":25778,"marks":25779,"value":425,"nodeType":82},{},[],{"data":25781,"content":25782,"nodeType":87},{},[25783],{"data":25784,"marks":25785,"value":432,"nodeType":82},{},[],{"metadata":25787,"sys":25790,"fields":25795},{"tags":25788,"concepts":25789},[],[],{"space":25791,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25793,"publishedVersion":62,"revision":44,"locale":29},{"sys":25792},{"type":12,"linkType":13,"id":14},{"sys":25794},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25796},{"url":448,"details":25797,"fileName":454,"contentType":455},{"size":450,"image":25798},{"width":452,"height":453},{"sys":25800,"fields":25803},{"id":25801,"createdAt":25802},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":25804,"slug":25805,"articleIntro":25804,"category":25806},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[25807],{"metadata":25808,"sys":25811,"fields":25818},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25814,"publishedVersion":404,"revision":62,"contentType":25816,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"sys":25817},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25819,"metaTitle":414,"metaDescription":415,"mainTitle":25820,"subtitle":433,"heroImage":25835,"ctaButton":456,"ctaLink":457},[413],{"data":25821,"content":25822,"nodeType":74},{},[25823,25829],{"data":25824,"content":25825,"nodeType":78},{},[25826],{"data":25827,"marks":25828,"value":425,"nodeType":82},{},[],{"data":25830,"content":25831,"nodeType":87},{},[25832],{"data":25833,"marks":25834,"value":432,"nodeType":82},{},[],{"metadata":25836,"sys":25839,"fields":25844},{"tags":25837,"concepts":25838},[],[],{"space":25840,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25842,"publishedVersion":62,"revision":44,"locale":29},{"sys":25841},{"type":12,"linkType":13,"id":14},{"sys":25843},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25845},{"url":448,"details":25846,"fileName":454,"contentType":455},{"size":450,"image":25847},{"width":452,"height":453},{"sys":25849,"fields":25852},{"id":25850,"createdAt":25851},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":25853,"slug":25854,"articleIntro":25853,"category":25855},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[25856],{"metadata":25857,"sys":25860,"fields":25867},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25863,"publishedVersion":404,"revision":62,"contentType":25865,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"sys":25866},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25868,"metaTitle":414,"metaDescription":415,"mainTitle":25869,"subtitle":433,"heroImage":25884,"ctaButton":456,"ctaLink":457},[413],{"data":25870,"content":25871,"nodeType":74},{},[25872,25878],{"data":25873,"content":25874,"nodeType":78},{},[25875],{"data":25876,"marks":25877,"value":425,"nodeType":82},{},[],{"data":25879,"content":25880,"nodeType":87},{},[25881],{"data":25882,"marks":25883,"value":432,"nodeType":82},{},[],{"metadata":25885,"sys":25888,"fields":25893},{"tags":25886,"concepts":25887},[],[],{"space":25889,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25891,"publishedVersion":62,"revision":44,"locale":29},{"sys":25890},{"type":12,"linkType":13,"id":14},{"sys":25892},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25894},{"url":448,"details":25895,"fileName":454,"contentType":455},{"size":450,"image":25896},{"width":452,"height":453},{"sys":25898,"fields":25901},{"id":25899,"createdAt":25900},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":25902,"slug":25903,"articleIntro":25902,"category":25904},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[25905],{"metadata":25906,"sys":25909,"fields":25916},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25912,"publishedVersion":404,"revision":62,"contentType":25914,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"sys":25915},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25917,"metaTitle":414,"metaDescription":415,"mainTitle":25918,"subtitle":433,"heroImage":25933,"ctaButton":456,"ctaLink":457},[413],{"data":25919,"content":25920,"nodeType":74},{},[25921,25927],{"data":25922,"content":25923,"nodeType":78},{},[25924],{"data":25925,"marks":25926,"value":425,"nodeType":82},{},[],{"data":25928,"content":25929,"nodeType":87},{},[25930],{"data":25931,"marks":25932,"value":432,"nodeType":82},{},[],{"metadata":25934,"sys":25937,"fields":25942},{"tags":25935,"concepts":25936},[],[],{"space":25938,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25940,"publishedVersion":62,"revision":44,"locale":29},{"sys":25939},{"type":12,"linkType":13,"id":14},{"sys":25941},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25943},{"url":448,"details":25944,"fileName":454,"contentType":455},{"size":450,"image":25945},{"width":452,"height":453},{"sys":25947,"fields":25950},{"id":25948,"createdAt":25949},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":25951,"slug":25952,"articleIntro":25951,"category":25953},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[25954],{"metadata":25955,"sys":25958,"fields":25965},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":25961,"publishedVersion":404,"revision":62,"contentType":25963,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"sys":25964},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":25966,"metaTitle":414,"metaDescription":415,"mainTitle":25967,"subtitle":433,"heroImage":25982,"ctaButton":456,"ctaLink":457},[413],{"data":25968,"content":25969,"nodeType":74},{},[25970,25976],{"data":25971,"content":25972,"nodeType":78},{},[25973],{"data":25974,"marks":25975,"value":425,"nodeType":82},{},[],{"data":25977,"content":25978,"nodeType":87},{},[25979],{"data":25980,"marks":25981,"value":432,"nodeType":82},{},[],{"metadata":25983,"sys":25986,"fields":25991},{"tags":25984,"concepts":25985},[],[],{"space":25987,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":25989,"publishedVersion":62,"revision":44,"locale":29},{"sys":25988},{"type":12,"linkType":13,"id":14},{"sys":25990},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":25992},{"url":448,"details":25993,"fileName":454,"contentType":455},{"size":450,"image":25994},{"width":452,"height":453},{"sys":25996,"fields":25999},{"id":25997,"createdAt":25998},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":26000,"slug":26001,"articleIntro":26000,"category":26002},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[26003],{"metadata":26004,"sys":26007,"fields":26014},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26010,"publishedVersion":404,"revision":62,"contentType":26012,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"sys":26013},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26015,"metaTitle":414,"metaDescription":415,"mainTitle":26016,"subtitle":433,"heroImage":26031,"ctaButton":456,"ctaLink":457},[413],{"data":26017,"content":26018,"nodeType":74},{},[26019,26025],{"data":26020,"content":26021,"nodeType":78},{},[26022],{"data":26023,"marks":26024,"value":425,"nodeType":82},{},[],{"data":26026,"content":26027,"nodeType":87},{},[26028],{"data":26029,"marks":26030,"value":432,"nodeType":82},{},[],{"metadata":26032,"sys":26035,"fields":26040},{"tags":26033,"concepts":26034},[],[],{"space":26036,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26038,"publishedVersion":62,"revision":44,"locale":29},{"sys":26037},{"type":12,"linkType":13,"id":14},{"sys":26039},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26041},{"url":448,"details":26042,"fileName":454,"contentType":455},{"size":450,"image":26043},{"width":452,"height":453},{"sys":26045,"fields":26048},{"id":26046,"createdAt":26047},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":26049,"slug":26050,"articleIntro":26049,"category":26051},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[26052],{"metadata":26053,"sys":26056,"fields":26063},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26059,"publishedVersion":404,"revision":62,"contentType":26061,"locale":29},{"sys":26058},{"type":12,"linkType":13,"id":14},{"sys":26060},{"id":21,"type":12,"linkType":22},{"sys":26062},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26064,"metaTitle":414,"metaDescription":415,"mainTitle":26065,"subtitle":433,"heroImage":26080,"ctaButton":456,"ctaLink":457},[413],{"data":26066,"content":26067,"nodeType":74},{},[26068,26074],{"data":26069,"content":26070,"nodeType":78},{},[26071],{"data":26072,"marks":26073,"value":425,"nodeType":82},{},[],{"data":26075,"content":26076,"nodeType":87},{},[26077],{"data":26078,"marks":26079,"value":432,"nodeType":82},{},[],{"metadata":26081,"sys":26084,"fields":26089},{"tags":26082,"concepts":26083},[],[],{"space":26085,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26087,"publishedVersion":62,"revision":44,"locale":29},{"sys":26086},{"type":12,"linkType":13,"id":14},{"sys":26088},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26090},{"url":448,"details":26091,"fileName":454,"contentType":455},{"size":450,"image":26092},{"width":452,"height":453},{"sys":26094,"fields":26097},{"id":26095,"createdAt":26096},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":26098,"slug":26099,"articleIntro":26100,"category":26101},"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.",[26102],{"metadata":26103,"sys":26106,"fields":26113},{"tags":26104,"concepts":26105},[],[],{"space":26107,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26109,"publishedVersion":404,"revision":62,"contentType":26111,"locale":29},{"sys":26108},{"type":12,"linkType":13,"id":14},{"sys":26110},{"id":21,"type":12,"linkType":22},{"sys":26112},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26114,"metaTitle":414,"metaDescription":415,"mainTitle":26115,"subtitle":433,"heroImage":26130,"ctaButton":456,"ctaLink":457},[413],{"data":26116,"content":26117,"nodeType":74},{},[26118,26124],{"data":26119,"content":26120,"nodeType":78},{},[26121],{"data":26122,"marks":26123,"value":425,"nodeType":82},{},[],{"data":26125,"content":26126,"nodeType":87},{},[26127],{"data":26128,"marks":26129,"value":432,"nodeType":82},{},[],{"metadata":26131,"sys":26134,"fields":26139},{"tags":26132,"concepts":26133},[],[],{"space":26135,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26137,"publishedVersion":62,"revision":44,"locale":29},{"sys":26136},{"type":12,"linkType":13,"id":14},{"sys":26138},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26140},{"url":448,"details":26141,"fileName":454,"contentType":455},{"size":450,"image":26142},{"width":452,"height":453},{"sys":26144,"fields":26147},{"id":26145,"createdAt":26146},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":26148,"slug":26149,"articleIntro":26148,"category":26150},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[26151],{"metadata":26152,"sys":26155,"fields":26162},{"tags":26153,"concepts":26154},[],[],{"space":26156,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26158,"publishedVersion":404,"revision":62,"contentType":26160,"locale":29},{"sys":26157},{"type":12,"linkType":13,"id":14},{"sys":26159},{"id":21,"type":12,"linkType":22},{"sys":26161},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26163,"metaTitle":414,"metaDescription":415,"mainTitle":26164,"subtitle":433,"heroImage":26179,"ctaButton":456,"ctaLink":457},[413],{"data":26165,"content":26166,"nodeType":74},{},[26167,26173],{"data":26168,"content":26169,"nodeType":78},{},[26170],{"data":26171,"marks":26172,"value":425,"nodeType":82},{},[],{"data":26174,"content":26175,"nodeType":87},{},[26176],{"data":26177,"marks":26178,"value":432,"nodeType":82},{},[],{"metadata":26180,"sys":26183,"fields":26188},{"tags":26181,"concepts":26182},[],[],{"space":26184,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26186,"publishedVersion":62,"revision":44,"locale":29},{"sys":26185},{"type":12,"linkType":13,"id":14},{"sys":26187},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26189},{"url":448,"details":26190,"fileName":454,"contentType":455},{"size":450,"image":26191},{"width":452,"height":453},{"sys":26193,"fields":26196},{"id":26194,"createdAt":26195},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":26197,"slug":26198,"articleIntro":26197,"category":26199},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[26200],{"metadata":26201,"sys":26204,"fields":26211},{"tags":26202,"concepts":26203},[],[],{"space":26205,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26207,"publishedVersion":404,"revision":62,"contentType":26209,"locale":29},{"sys":26206},{"type":12,"linkType":13,"id":14},{"sys":26208},{"id":21,"type":12,"linkType":22},{"sys":26210},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26212,"metaTitle":414,"metaDescription":415,"mainTitle":26213,"subtitle":433,"heroImage":26228,"ctaButton":456,"ctaLink":457},[413],{"data":26214,"content":26215,"nodeType":74},{},[26216,26222],{"data":26217,"content":26218,"nodeType":78},{},[26219],{"data":26220,"marks":26221,"value":425,"nodeType":82},{},[],{"data":26223,"content":26224,"nodeType":87},{},[26225],{"data":26226,"marks":26227,"value":432,"nodeType":82},{},[],{"metadata":26229,"sys":26232,"fields":26237},{"tags":26230,"concepts":26231},[],[],{"space":26233,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26235,"publishedVersion":62,"revision":44,"locale":29},{"sys":26234},{"type":12,"linkType":13,"id":14},{"sys":26236},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26238},{"url":448,"details":26239,"fileName":454,"contentType":455},{"size":450,"image":26240},{"width":452,"height":453},{"sys":26242,"fields":26245},{"id":26243,"createdAt":26244},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":26246,"slug":26247,"articleIntro":26246,"category":26248},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[26249],{"metadata":26250,"sys":26253,"fields":26260},{"tags":26251,"concepts":26252},[],[],{"space":26254,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26256,"publishedVersion":404,"revision":62,"contentType":26258,"locale":29},{"sys":26255},{"type":12,"linkType":13,"id":14},{"sys":26257},{"id":21,"type":12,"linkType":22},{"sys":26259},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26261,"metaTitle":414,"metaDescription":415,"mainTitle":26262,"subtitle":433,"heroImage":26277,"ctaButton":456,"ctaLink":457},[413],{"data":26263,"content":26264,"nodeType":74},{},[26265,26271],{"data":26266,"content":26267,"nodeType":78},{},[26268],{"data":26269,"marks":26270,"value":425,"nodeType":82},{},[],{"data":26272,"content":26273,"nodeType":87},{},[26274],{"data":26275,"marks":26276,"value":432,"nodeType":82},{},[],{"metadata":26278,"sys":26281,"fields":26286},{"tags":26279,"concepts":26280},[],[],{"space":26282,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26284,"publishedVersion":62,"revision":44,"locale":29},{"sys":26283},{"type":12,"linkType":13,"id":14},{"sys":26285},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26287},{"url":448,"details":26288,"fileName":454,"contentType":455},{"size":450,"image":26289},{"width":452,"height":453},{"sys":26291,"fields":26294},{"id":26292,"createdAt":26293},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":26295,"slug":26296,"articleIntro":26295,"category":26297},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[26298],{"metadata":26299,"sys":26302,"fields":26309},{"tags":26300,"concepts":26301},[],[],{"space":26303,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26305,"publishedVersion":404,"revision":62,"contentType":26307,"locale":29},{"sys":26304},{"type":12,"linkType":13,"id":14},{"sys":26306},{"id":21,"type":12,"linkType":22},{"sys":26308},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26310,"metaTitle":414,"metaDescription":415,"mainTitle":26311,"subtitle":433,"heroImage":26326,"ctaButton":456,"ctaLink":457},[413],{"data":26312,"content":26313,"nodeType":74},{},[26314,26320],{"data":26315,"content":26316,"nodeType":78},{},[26317],{"data":26318,"marks":26319,"value":425,"nodeType":82},{},[],{"data":26321,"content":26322,"nodeType":87},{},[26323],{"data":26324,"marks":26325,"value":432,"nodeType":82},{},[],{"metadata":26327,"sys":26330,"fields":26335},{"tags":26328,"concepts":26329},[],[],{"space":26331,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26333,"publishedVersion":62,"revision":44,"locale":29},{"sys":26332},{"type":12,"linkType":13,"id":14},{"sys":26334},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26336},{"url":448,"details":26337,"fileName":454,"contentType":455},{"size":450,"image":26338},{"width":452,"height":453},{"sys":26340,"fields":26343},{"id":26341,"createdAt":26342},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":26344,"slug":26345,"articleIntro":26344,"category":26346},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[26347],{"metadata":26348,"sys":26351,"fields":26358},{"tags":26349,"concepts":26350},[],[],{"space":26352,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26354,"publishedVersion":404,"revision":62,"contentType":26356,"locale":29},{"sys":26353},{"type":12,"linkType":13,"id":14},{"sys":26355},{"id":21,"type":12,"linkType":22},{"sys":26357},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26359,"metaTitle":414,"metaDescription":415,"mainTitle":26360,"subtitle":433,"heroImage":26375,"ctaButton":456,"ctaLink":457},[413],{"data":26361,"content":26362,"nodeType":74},{},[26363,26369],{"data":26364,"content":26365,"nodeType":78},{},[26366],{"data":26367,"marks":26368,"value":425,"nodeType":82},{},[],{"data":26370,"content":26371,"nodeType":87},{},[26372],{"data":26373,"marks":26374,"value":432,"nodeType":82},{},[],{"metadata":26376,"sys":26379,"fields":26384},{"tags":26377,"concepts":26378},[],[],{"space":26380,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26382,"publishedVersion":62,"revision":44,"locale":29},{"sys":26381},{"type":12,"linkType":13,"id":14},{"sys":26383},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26385},{"url":448,"details":26386,"fileName":454,"contentType":455},{"size":450,"image":26387},{"width":452,"height":453},{"sys":26389,"fields":26392},{"id":26390,"createdAt":26391},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":26393,"slug":26394,"articleIntro":26393,"category":26395},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[26396],{"metadata":26397,"sys":26400,"fields":26407},{"tags":26398,"concepts":26399},[],[],{"space":26401,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26403,"publishedVersion":404,"revision":62,"contentType":26405,"locale":29},{"sys":26402},{"type":12,"linkType":13,"id":14},{"sys":26404},{"id":21,"type":12,"linkType":22},{"sys":26406},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26408,"metaTitle":414,"metaDescription":415,"mainTitle":26409,"subtitle":433,"heroImage":26424,"ctaButton":456,"ctaLink":457},[413],{"data":26410,"content":26411,"nodeType":74},{},[26412,26418],{"data":26413,"content":26414,"nodeType":78},{},[26415],{"data":26416,"marks":26417,"value":425,"nodeType":82},{},[],{"data":26419,"content":26420,"nodeType":87},{},[26421],{"data":26422,"marks":26423,"value":432,"nodeType":82},{},[],{"metadata":26425,"sys":26428,"fields":26433},{"tags":26426,"concepts":26427},[],[],{"space":26429,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26431,"publishedVersion":62,"revision":44,"locale":29},{"sys":26430},{"type":12,"linkType":13,"id":14},{"sys":26432},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26434},{"url":448,"details":26435,"fileName":454,"contentType":455},{"size":450,"image":26436},{"width":452,"height":453},{"sys":26438,"fields":26441},{"id":26439,"createdAt":26440},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":26442,"slug":26443,"articleIntro":26442,"category":26444},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[26445],{"metadata":26446,"sys":26449,"fields":26456},{"tags":26447,"concepts":26448},[],[],{"space":26450,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26452,"publishedVersion":404,"revision":62,"contentType":26454,"locale":29},{"sys":26451},{"type":12,"linkType":13,"id":14},{"sys":26453},{"id":21,"type":12,"linkType":22},{"sys":26455},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26457,"metaTitle":414,"metaDescription":415,"mainTitle":26458,"subtitle":433,"heroImage":26473,"ctaButton":456,"ctaLink":457},[413],{"data":26459,"content":26460,"nodeType":74},{},[26461,26467],{"data":26462,"content":26463,"nodeType":78},{},[26464],{"data":26465,"marks":26466,"value":425,"nodeType":82},{},[],{"data":26468,"content":26469,"nodeType":87},{},[26470],{"data":26471,"marks":26472,"value":432,"nodeType":82},{},[],{"metadata":26474,"sys":26477,"fields":26482},{"tags":26475,"concepts":26476},[],[],{"space":26478,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26480,"publishedVersion":62,"revision":44,"locale":29},{"sys":26479},{"type":12,"linkType":13,"id":14},{"sys":26481},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26483},{"url":448,"details":26484,"fileName":454,"contentType":455},{"size":450,"image":26485},{"width":452,"height":453},{"sys":26487,"fields":26490},{"id":26488,"createdAt":26489},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":26491,"slug":26492,"articleIntro":26491,"category":26493},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[26494],{"metadata":26495,"sys":26498,"fields":26505},{"tags":26496,"concepts":26497},[],[],{"space":26499,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26501,"publishedVersion":404,"revision":62,"contentType":26503,"locale":29},{"sys":26500},{"type":12,"linkType":13,"id":14},{"sys":26502},{"id":21,"type":12,"linkType":22},{"sys":26504},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26506,"metaTitle":414,"metaDescription":415,"mainTitle":26507,"subtitle":433,"heroImage":26522,"ctaButton":456,"ctaLink":457},[413],{"data":26508,"content":26509,"nodeType":74},{},[26510,26516],{"data":26511,"content":26512,"nodeType":78},{},[26513],{"data":26514,"marks":26515,"value":425,"nodeType":82},{},[],{"data":26517,"content":26518,"nodeType":87},{},[26519],{"data":26520,"marks":26521,"value":432,"nodeType":82},{},[],{"metadata":26523,"sys":26526,"fields":26531},{"tags":26524,"concepts":26525},[],[],{"space":26527,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26529,"publishedVersion":62,"revision":44,"locale":29},{"sys":26528},{"type":12,"linkType":13,"id":14},{"sys":26530},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26532},{"url":448,"details":26533,"fileName":454,"contentType":455},{"size":450,"image":26534},{"width":452,"height":453},{"sys":26536,"fields":26539},{"id":26537,"createdAt":26538},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":26540,"slug":26541,"articleIntro":26540,"category":26542},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[26543],{"metadata":26544,"sys":26547,"fields":26554},{"tags":26545,"concepts":26546},[],[],{"space":26548,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26550,"publishedVersion":404,"revision":62,"contentType":26552,"locale":29},{"sys":26549},{"type":12,"linkType":13,"id":14},{"sys":26551},{"id":21,"type":12,"linkType":22},{"sys":26553},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26555,"metaTitle":414,"metaDescription":415,"mainTitle":26556,"subtitle":433,"heroImage":26571,"ctaButton":456,"ctaLink":457},[413],{"data":26557,"content":26558,"nodeType":74},{},[26559,26565],{"data":26560,"content":26561,"nodeType":78},{},[26562],{"data":26563,"marks":26564,"value":425,"nodeType":82},{},[],{"data":26566,"content":26567,"nodeType":87},{},[26568],{"data":26569,"marks":26570,"value":432,"nodeType":82},{},[],{"metadata":26572,"sys":26575,"fields":26580},{"tags":26573,"concepts":26574},[],[],{"space":26576,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26578,"publishedVersion":62,"revision":44,"locale":29},{"sys":26577},{"type":12,"linkType":13,"id":14},{"sys":26579},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26581},{"url":448,"details":26582,"fileName":454,"contentType":455},{"size":450,"image":26583},{"width":452,"height":453},{"sys":26585,"fields":26588},{"id":26586,"createdAt":26587},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":26589,"slug":26590,"articleIntro":26589,"category":26591},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[26592],{"metadata":26593,"sys":26596,"fields":26603},{"tags":26594,"concepts":26595},[],[],{"space":26597,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26599,"publishedVersion":404,"revision":62,"contentType":26601,"locale":29},{"sys":26598},{"type":12,"linkType":13,"id":14},{"sys":26600},{"id":21,"type":12,"linkType":22},{"sys":26602},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26604,"metaTitle":414,"metaDescription":415,"mainTitle":26605,"subtitle":433,"heroImage":26620,"ctaButton":456,"ctaLink":457},[413],{"data":26606,"content":26607,"nodeType":74},{},[26608,26614],{"data":26609,"content":26610,"nodeType":78},{},[26611],{"data":26612,"marks":26613,"value":425,"nodeType":82},{},[],{"data":26615,"content":26616,"nodeType":87},{},[26617],{"data":26618,"marks":26619,"value":432,"nodeType":82},{},[],{"metadata":26621,"sys":26624,"fields":26629},{"tags":26622,"concepts":26623},[],[],{"space":26625,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26627,"publishedVersion":62,"revision":44,"locale":29},{"sys":26626},{"type":12,"linkType":13,"id":14},{"sys":26628},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26630},{"url":448,"details":26631,"fileName":454,"contentType":455},{"size":450,"image":26632},{"width":452,"height":453},{"sys":26634,"fields":26637},{"id":26635,"createdAt":26636},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":26638,"slug":26639,"articleIntro":26640,"category":26641},"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.",[26642],{"metadata":26643,"sys":26646,"fields":26653},{"tags":26644,"concepts":26645},[],[],{"space":26647,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26649,"publishedVersion":404,"revision":62,"contentType":26651,"locale":29},{"sys":26648},{"type":12,"linkType":13,"id":14},{"sys":26650},{"id":21,"type":12,"linkType":22},{"sys":26652},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26654,"metaTitle":414,"metaDescription":415,"mainTitle":26655,"subtitle":433,"heroImage":26670,"ctaButton":456,"ctaLink":457},[413],{"data":26656,"content":26657,"nodeType":74},{},[26658,26664],{"data":26659,"content":26660,"nodeType":78},{},[26661],{"data":26662,"marks":26663,"value":425,"nodeType":82},{},[],{"data":26665,"content":26666,"nodeType":87},{},[26667],{"data":26668,"marks":26669,"value":432,"nodeType":82},{},[],{"metadata":26671,"sys":26674,"fields":26679},{"tags":26672,"concepts":26673},[],[],{"space":26675,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26677,"publishedVersion":62,"revision":44,"locale":29},{"sys":26676},{"type":12,"linkType":13,"id":14},{"sys":26678},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26680},{"url":448,"details":26681,"fileName":454,"contentType":455},{"size":450,"image":26682},{"width":452,"height":453},{"sys":26684,"fields":26687},{"id":26685,"createdAt":26686},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":26688,"slug":26689,"articleIntro":26688,"category":26690},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[26691],{"metadata":26692,"sys":26695,"fields":26702},{"tags":26693,"concepts":26694},[],[],{"space":26696,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26698,"publishedVersion":404,"revision":62,"contentType":26700,"locale":29},{"sys":26697},{"type":12,"linkType":13,"id":14},{"sys":26699},{"id":21,"type":12,"linkType":22},{"sys":26701},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26703,"metaTitle":414,"metaDescription":415,"mainTitle":26704,"subtitle":433,"heroImage":26719,"ctaButton":456,"ctaLink":457},[413],{"data":26705,"content":26706,"nodeType":74},{},[26707,26713],{"data":26708,"content":26709,"nodeType":78},{},[26710],{"data":26711,"marks":26712,"value":425,"nodeType":82},{},[],{"data":26714,"content":26715,"nodeType":87},{},[26716],{"data":26717,"marks":26718,"value":432,"nodeType":82},{},[],{"metadata":26720,"sys":26723,"fields":26728},{"tags":26721,"concepts":26722},[],[],{"space":26724,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26726,"publishedVersion":62,"revision":44,"locale":29},{"sys":26725},{"type":12,"linkType":13,"id":14},{"sys":26727},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26729},{"url":448,"details":26730,"fileName":454,"contentType":455},{"size":450,"image":26731},{"width":452,"height":453},{"sys":26733,"fields":26736},{"id":26734,"createdAt":26735},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":26737,"slug":26738,"articleIntro":26737,"category":26739},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[26740],{"metadata":26741,"sys":26744,"fields":26751},{"tags":26742,"concepts":26743},[],[],{"space":26745,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26747,"publishedVersion":404,"revision":62,"contentType":26749,"locale":29},{"sys":26746},{"type":12,"linkType":13,"id":14},{"sys":26748},{"id":21,"type":12,"linkType":22},{"sys":26750},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26752,"metaTitle":414,"metaDescription":415,"mainTitle":26753,"subtitle":433,"heroImage":26768,"ctaButton":456,"ctaLink":457},[413],{"data":26754,"content":26755,"nodeType":74},{},[26756,26762],{"data":26757,"content":26758,"nodeType":78},{},[26759],{"data":26760,"marks":26761,"value":425,"nodeType":82},{},[],{"data":26763,"content":26764,"nodeType":87},{},[26765],{"data":26766,"marks":26767,"value":432,"nodeType":82},{},[],{"metadata":26769,"sys":26772,"fields":26777},{"tags":26770,"concepts":26771},[],[],{"space":26773,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26775,"publishedVersion":62,"revision":44,"locale":29},{"sys":26774},{"type":12,"linkType":13,"id":14},{"sys":26776},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26778},{"url":448,"details":26779,"fileName":454,"contentType":455},{"size":450,"image":26780},{"width":452,"height":453},{"sys":26782,"fields":26785},{"id":26783,"createdAt":26784},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":26786,"slug":26787,"articleIntro":-1,"category":26788},"Compte 71 - Production stockée","compte-71-production-stockee",[26789],{"metadata":26790,"sys":26793,"fields":26800},{"tags":26791,"concepts":26792},[],[],{"space":26794,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26796,"publishedVersion":404,"revision":62,"contentType":26798,"locale":29},{"sys":26795},{"type":12,"linkType":13,"id":14},{"sys":26797},{"id":21,"type":12,"linkType":22},{"sys":26799},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26801,"metaTitle":414,"metaDescription":415,"mainTitle":26802,"subtitle":433,"heroImage":26817,"ctaButton":456,"ctaLink":457},[413],{"data":26803,"content":26804,"nodeType":74},{},[26805,26811],{"data":26806,"content":26807,"nodeType":78},{},[26808],{"data":26809,"marks":26810,"value":425,"nodeType":82},{},[],{"data":26812,"content":26813,"nodeType":87},{},[26814],{"data":26815,"marks":26816,"value":432,"nodeType":82},{},[],{"metadata":26818,"sys":26821,"fields":26826},{"tags":26819,"concepts":26820},[],[],{"space":26822,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26824,"publishedVersion":62,"revision":44,"locale":29},{"sys":26823},{"type":12,"linkType":13,"id":14},{"sys":26825},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26827},{"url":448,"details":26828,"fileName":454,"contentType":455},{"size":450,"image":26829},{"width":452,"height":453},{"sys":26831,"fields":26834},{"id":26832,"createdAt":26833},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":26835,"slug":26836,"articleIntro":26835,"category":26837},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[26838],{"metadata":26839,"sys":26842,"fields":26849},{"tags":26840,"concepts":26841},[],[],{"space":26843,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26845,"publishedVersion":404,"revision":62,"contentType":26847,"locale":29},{"sys":26844},{"type":12,"linkType":13,"id":14},{"sys":26846},{"id":21,"type":12,"linkType":22},{"sys":26848},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26850,"metaTitle":414,"metaDescription":415,"mainTitle":26851,"subtitle":433,"heroImage":26866,"ctaButton":456,"ctaLink":457},[413],{"data":26852,"content":26853,"nodeType":74},{},[26854,26860],{"data":26855,"content":26856,"nodeType":78},{},[26857],{"data":26858,"marks":26859,"value":425,"nodeType":82},{},[],{"data":26861,"content":26862,"nodeType":87},{},[26863],{"data":26864,"marks":26865,"value":432,"nodeType":82},{},[],{"metadata":26867,"sys":26870,"fields":26875},{"tags":26868,"concepts":26869},[],[],{"space":26871,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26873,"publishedVersion":62,"revision":44,"locale":29},{"sys":26872},{"type":12,"linkType":13,"id":14},{"sys":26874},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26876},{"url":448,"details":26877,"fileName":454,"contentType":455},{"size":450,"image":26878},{"width":452,"height":453},{"sys":26880,"fields":26883},{"id":26881,"createdAt":26882},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":26884,"slug":26885,"articleIntro":26884,"category":26886},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[26887],{"metadata":26888,"sys":26891,"fields":26898},{"tags":26889,"concepts":26890},[],[],{"space":26892,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26894,"publishedVersion":404,"revision":62,"contentType":26896,"locale":29},{"sys":26893},{"type":12,"linkType":13,"id":14},{"sys":26895},{"id":21,"type":12,"linkType":22},{"sys":26897},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26899,"metaTitle":414,"metaDescription":415,"mainTitle":26900,"subtitle":433,"heroImage":26915,"ctaButton":456,"ctaLink":457},[413],{"data":26901,"content":26902,"nodeType":74},{},[26903,26909],{"data":26904,"content":26905,"nodeType":78},{},[26906],{"data":26907,"marks":26908,"value":425,"nodeType":82},{},[],{"data":26910,"content":26911,"nodeType":87},{},[26912],{"data":26913,"marks":26914,"value":432,"nodeType":82},{},[],{"metadata":26916,"sys":26919,"fields":26924},{"tags":26917,"concepts":26918},[],[],{"space":26920,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26922,"publishedVersion":62,"revision":44,"locale":29},{"sys":26921},{"type":12,"linkType":13,"id":14},{"sys":26923},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26925},{"url":448,"details":26926,"fileName":454,"contentType":455},{"size":450,"image":26927},{"width":452,"height":453},{"sys":26929,"fields":26932},{"id":26930,"createdAt":26931},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":26933,"slug":26934,"articleIntro":26933,"category":26935},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[26936],{"metadata":26937,"sys":26940,"fields":26947},{"tags":26938,"concepts":26939},[],[],{"space":26941,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26943,"publishedVersion":404,"revision":62,"contentType":26945,"locale":29},{"sys":26942},{"type":12,"linkType":13,"id":14},{"sys":26944},{"id":21,"type":12,"linkType":22},{"sys":26946},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26948,"metaTitle":414,"metaDescription":415,"mainTitle":26949,"subtitle":433,"heroImage":26964,"ctaButton":456,"ctaLink":457},[413],{"data":26950,"content":26951,"nodeType":74},{},[26952,26958],{"data":26953,"content":26954,"nodeType":78},{},[26955],{"data":26956,"marks":26957,"value":425,"nodeType":82},{},[],{"data":26959,"content":26960,"nodeType":87},{},[26961],{"data":26962,"marks":26963,"value":432,"nodeType":82},{},[],{"metadata":26965,"sys":26968,"fields":26973},{"tags":26966,"concepts":26967},[],[],{"space":26969,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":26971,"publishedVersion":62,"revision":44,"locale":29},{"sys":26970},{"type":12,"linkType":13,"id":14},{"sys":26972},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":26974},{"url":448,"details":26975,"fileName":454,"contentType":455},{"size":450,"image":26976},{"width":452,"height":453},{"sys":26978,"fields":26981},{"id":26979,"createdAt":26980},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":26982,"slug":26983,"articleIntro":26982,"category":26984},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[26985],{"metadata":26986,"sys":26989,"fields":26996},{"tags":26987,"concepts":26988},[],[],{"space":26990,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":26992,"publishedVersion":404,"revision":62,"contentType":26994,"locale":29},{"sys":26991},{"type":12,"linkType":13,"id":14},{"sys":26993},{"id":21,"type":12,"linkType":22},{"sys":26995},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":26997,"metaTitle":414,"metaDescription":415,"mainTitle":26998,"subtitle":433,"heroImage":27013,"ctaButton":456,"ctaLink":457},[413],{"data":26999,"content":27000,"nodeType":74},{},[27001,27007],{"data":27002,"content":27003,"nodeType":78},{},[27004],{"data":27005,"marks":27006,"value":425,"nodeType":82},{},[],{"data":27008,"content":27009,"nodeType":87},{},[27010],{"data":27011,"marks":27012,"value":432,"nodeType":82},{},[],{"metadata":27014,"sys":27017,"fields":27022},{"tags":27015,"concepts":27016},[],[],{"space":27018,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27020,"publishedVersion":62,"revision":44,"locale":29},{"sys":27019},{"type":12,"linkType":13,"id":14},{"sys":27021},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27023},{"url":448,"details":27024,"fileName":454,"contentType":455},{"size":450,"image":27025},{"width":452,"height":453},{"sys":27027,"fields":27030},{"id":27028,"createdAt":27029},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":27031,"slug":27032,"articleIntro":27031,"category":27033},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[27034],{"metadata":27035,"sys":27038,"fields":27045},{"tags":27036,"concepts":27037},[],[],{"space":27039,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27041,"publishedVersion":404,"revision":62,"contentType":27043,"locale":29},{"sys":27040},{"type":12,"linkType":13,"id":14},{"sys":27042},{"id":21,"type":12,"linkType":22},{"sys":27044},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27046,"metaTitle":414,"metaDescription":415,"mainTitle":27047,"subtitle":433,"heroImage":27062,"ctaButton":456,"ctaLink":457},[413],{"data":27048,"content":27049,"nodeType":74},{},[27050,27056],{"data":27051,"content":27052,"nodeType":78},{},[27053],{"data":27054,"marks":27055,"value":425,"nodeType":82},{},[],{"data":27057,"content":27058,"nodeType":87},{},[27059],{"data":27060,"marks":27061,"value":432,"nodeType":82},{},[],{"metadata":27063,"sys":27066,"fields":27071},{"tags":27064,"concepts":27065},[],[],{"space":27067,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27069,"publishedVersion":62,"revision":44,"locale":29},{"sys":27068},{"type":12,"linkType":13,"id":14},{"sys":27070},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27072},{"url":448,"details":27073,"fileName":454,"contentType":455},{"size":450,"image":27074},{"width":452,"height":453},{"sys":27076,"fields":27079},{"id":27077,"createdAt":27078},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":27080,"slug":27081,"articleIntro":27080,"category":27082},"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",[27083],{"metadata":27084,"sys":27087,"fields":27094},{"tags":27085,"concepts":27086},[],[],{"space":27088,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27090,"publishedVersion":404,"revision":62,"contentType":27092,"locale":29},{"sys":27089},{"type":12,"linkType":13,"id":14},{"sys":27091},{"id":21,"type":12,"linkType":22},{"sys":27093},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27095,"metaTitle":414,"metaDescription":415,"mainTitle":27096,"subtitle":433,"heroImage":27111,"ctaButton":456,"ctaLink":457},[413],{"data":27097,"content":27098,"nodeType":74},{},[27099,27105],{"data":27100,"content":27101,"nodeType":78},{},[27102],{"data":27103,"marks":27104,"value":425,"nodeType":82},{},[],{"data":27106,"content":27107,"nodeType":87},{},[27108],{"data":27109,"marks":27110,"value":432,"nodeType":82},{},[],{"metadata":27112,"sys":27115,"fields":27120},{"tags":27113,"concepts":27114},[],[],{"space":27116,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27118,"publishedVersion":62,"revision":44,"locale":29},{"sys":27117},{"type":12,"linkType":13,"id":14},{"sys":27119},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27121},{"url":448,"details":27122,"fileName":454,"contentType":455},{"size":450,"image":27123},{"width":452,"height":453},{"sys":27125,"fields":27128},{"id":27126,"createdAt":27127},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":27129,"slug":27130,"articleIntro":27129,"category":27131},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[27132],{"metadata":27133,"sys":27136,"fields":27143},{"tags":27134,"concepts":27135},[],[],{"space":27137,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27139,"publishedVersion":404,"revision":62,"contentType":27141,"locale":29},{"sys":27138},{"type":12,"linkType":13,"id":14},{"sys":27140},{"id":21,"type":12,"linkType":22},{"sys":27142},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27144,"metaTitle":414,"metaDescription":415,"mainTitle":27145,"subtitle":433,"heroImage":27160,"ctaButton":456,"ctaLink":457},[413],{"data":27146,"content":27147,"nodeType":74},{},[27148,27154],{"data":27149,"content":27150,"nodeType":78},{},[27151],{"data":27152,"marks":27153,"value":425,"nodeType":82},{},[],{"data":27155,"content":27156,"nodeType":87},{},[27157],{"data":27158,"marks":27159,"value":432,"nodeType":82},{},[],{"metadata":27161,"sys":27164,"fields":27169},{"tags":27162,"concepts":27163},[],[],{"space":27165,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27167,"publishedVersion":62,"revision":44,"locale":29},{"sys":27166},{"type":12,"linkType":13,"id":14},{"sys":27168},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27170},{"url":448,"details":27171,"fileName":454,"contentType":455},{"size":450,"image":27172},{"width":452,"height":453},{"sys":27174,"fields":27177},{"id":27175,"createdAt":27176},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":27178,"slug":27179,"articleIntro":27178,"category":27180},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[27181],{"metadata":27182,"sys":27185,"fields":27192},{"tags":27183,"concepts":27184},[],[],{"space":27186,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27188,"publishedVersion":404,"revision":62,"contentType":27190,"locale":29},{"sys":27187},{"type":12,"linkType":13,"id":14},{"sys":27189},{"id":21,"type":12,"linkType":22},{"sys":27191},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27193,"metaTitle":414,"metaDescription":415,"mainTitle":27194,"subtitle":433,"heroImage":27209,"ctaButton":456,"ctaLink":457},[413],{"data":27195,"content":27196,"nodeType":74},{},[27197,27203],{"data":27198,"content":27199,"nodeType":78},{},[27200],{"data":27201,"marks":27202,"value":425,"nodeType":82},{},[],{"data":27204,"content":27205,"nodeType":87},{},[27206],{"data":27207,"marks":27208,"value":432,"nodeType":82},{},[],{"metadata":27210,"sys":27213,"fields":27218},{"tags":27211,"concepts":27212},[],[],{"space":27214,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27216,"publishedVersion":62,"revision":44,"locale":29},{"sys":27215},{"type":12,"linkType":13,"id":14},{"sys":27217},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27219},{"url":448,"details":27220,"fileName":454,"contentType":455},{"size":450,"image":27221},{"width":452,"height":453},{"sys":27223,"fields":27226},{"id":27224,"createdAt":27225},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":27227,"slug":27228,"articleIntro":27227,"category":27229},"Compte 58 - Virements internes","compte-58-virements-internes",[27230],{"metadata":27231,"sys":27234,"fields":27241},{"tags":27232,"concepts":27233},[],[],{"space":27235,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27237,"publishedVersion":404,"revision":62,"contentType":27239,"locale":29},{"sys":27236},{"type":12,"linkType":13,"id":14},{"sys":27238},{"id":21,"type":12,"linkType":22},{"sys":27240},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27242,"metaTitle":414,"metaDescription":415,"mainTitle":27243,"subtitle":433,"heroImage":27258,"ctaButton":456,"ctaLink":457},[413],{"data":27244,"content":27245,"nodeType":74},{},[27246,27252],{"data":27247,"content":27248,"nodeType":78},{},[27249],{"data":27250,"marks":27251,"value":425,"nodeType":82},{},[],{"data":27253,"content":27254,"nodeType":87},{},[27255],{"data":27256,"marks":27257,"value":432,"nodeType":82},{},[],{"metadata":27259,"sys":27262,"fields":27267},{"tags":27260,"concepts":27261},[],[],{"space":27263,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27265,"publishedVersion":62,"revision":44,"locale":29},{"sys":27264},{"type":12,"linkType":13,"id":14},{"sys":27266},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27268},{"url":448,"details":27269,"fileName":454,"contentType":455},{"size":450,"image":27270},{"width":452,"height":453},{"sys":27272,"fields":27275},{"id":27273,"createdAt":27274},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":27276,"slug":27277,"articleIntro":27276,"category":27278},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[27279],{"metadata":27280,"sys":27283,"fields":27290},{"tags":27281,"concepts":27282},[],[],{"space":27284,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27286,"publishedVersion":404,"revision":62,"contentType":27288,"locale":29},{"sys":27285},{"type":12,"linkType":13,"id":14},{"sys":27287},{"id":21,"type":12,"linkType":22},{"sys":27289},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27291,"metaTitle":414,"metaDescription":415,"mainTitle":27292,"subtitle":433,"heroImage":27307,"ctaButton":456,"ctaLink":457},[413],{"data":27293,"content":27294,"nodeType":74},{},[27295,27301],{"data":27296,"content":27297,"nodeType":78},{},[27298],{"data":27299,"marks":27300,"value":425,"nodeType":82},{},[],{"data":27302,"content":27303,"nodeType":87},{},[27304],{"data":27305,"marks":27306,"value":432,"nodeType":82},{},[],{"metadata":27308,"sys":27311,"fields":27316},{"tags":27309,"concepts":27310},[],[],{"space":27312,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27314,"publishedVersion":62,"revision":44,"locale":29},{"sys":27313},{"type":12,"linkType":13,"id":14},{"sys":27315},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27317},{"url":448,"details":27318,"fileName":454,"contentType":455},{"size":450,"image":27319},{"width":452,"height":453},{"sys":27321,"fields":27324},{"id":27322,"createdAt":27323},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":27325,"slug":27326,"articleIntro":27325,"category":27327},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[27328],{"metadata":27329,"sys":27332,"fields":27339},{"tags":27330,"concepts":27331},[],[],{"space":27333,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27335,"publishedVersion":404,"revision":62,"contentType":27337,"locale":29},{"sys":27334},{"type":12,"linkType":13,"id":14},{"sys":27336},{"id":21,"type":12,"linkType":22},{"sys":27338},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27340,"metaTitle":414,"metaDescription":415,"mainTitle":27341,"subtitle":433,"heroImage":27356,"ctaButton":456,"ctaLink":457},[413],{"data":27342,"content":27343,"nodeType":74},{},[27344,27350],{"data":27345,"content":27346,"nodeType":78},{},[27347],{"data":27348,"marks":27349,"value":425,"nodeType":82},{},[],{"data":27351,"content":27352,"nodeType":87},{},[27353],{"data":27354,"marks":27355,"value":432,"nodeType":82},{},[],{"metadata":27357,"sys":27360,"fields":27365},{"tags":27358,"concepts":27359},[],[],{"space":27361,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27363,"publishedVersion":62,"revision":44,"locale":29},{"sys":27362},{"type":12,"linkType":13,"id":14},{"sys":27364},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27366},{"url":448,"details":27367,"fileName":454,"contentType":455},{"size":450,"image":27368},{"width":452,"height":453},{"sys":27370,"fields":27373},{"id":27371,"createdAt":27372},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":27374,"slug":27375,"articleIntro":-1,"category":27376},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[27377],{"metadata":27378,"sys":27381,"fields":27388},{"tags":27379,"concepts":27380},[],[],{"space":27382,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27384,"publishedVersion":404,"revision":62,"contentType":27386,"locale":29},{"sys":27383},{"type":12,"linkType":13,"id":14},{"sys":27385},{"id":21,"type":12,"linkType":22},{"sys":27387},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27389,"metaTitle":414,"metaDescription":415,"mainTitle":27390,"subtitle":433,"heroImage":27405,"ctaButton":456,"ctaLink":457},[413],{"data":27391,"content":27392,"nodeType":74},{},[27393,27399],{"data":27394,"content":27395,"nodeType":78},{},[27396],{"data":27397,"marks":27398,"value":425,"nodeType":82},{},[],{"data":27400,"content":27401,"nodeType":87},{},[27402],{"data":27403,"marks":27404,"value":432,"nodeType":82},{},[],{"metadata":27406,"sys":27409,"fields":27414},{"tags":27407,"concepts":27408},[],[],{"space":27410,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27412,"publishedVersion":62,"revision":44,"locale":29},{"sys":27411},{"type":12,"linkType":13,"id":14},{"sys":27413},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27415},{"url":448,"details":27416,"fileName":454,"contentType":455},{"size":450,"image":27417},{"width":452,"height":453},{"sys":27419,"fields":27422},{"id":27420,"createdAt":27421},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":27423,"slug":27424,"articleIntro":27425,"category":27426},"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",[27427],{"metadata":27428,"sys":27431,"fields":27438},{"tags":27429,"concepts":27430},[],[],{"space":27432,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27434,"publishedVersion":404,"revision":62,"contentType":27436,"locale":29},{"sys":27433},{"type":12,"linkType":13,"id":14},{"sys":27435},{"id":21,"type":12,"linkType":22},{"sys":27437},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27439,"metaTitle":414,"metaDescription":415,"mainTitle":27440,"subtitle":433,"heroImage":27455,"ctaButton":456,"ctaLink":457},[413],{"data":27441,"content":27442,"nodeType":74},{},[27443,27449],{"data":27444,"content":27445,"nodeType":78},{},[27446],{"data":27447,"marks":27448,"value":425,"nodeType":82},{},[],{"data":27450,"content":27451,"nodeType":87},{},[27452],{"data":27453,"marks":27454,"value":432,"nodeType":82},{},[],{"metadata":27456,"sys":27459,"fields":27464},{"tags":27457,"concepts":27458},[],[],{"space":27460,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27462,"publishedVersion":62,"revision":44,"locale":29},{"sys":27461},{"type":12,"linkType":13,"id":14},{"sys":27463},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27465},{"url":448,"details":27466,"fileName":454,"contentType":455},{"size":450,"image":27467},{"width":452,"height":453},{"sys":27469,"fields":27472},{"id":27470,"createdAt":27471},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":27473,"slug":27474,"articleIntro":-1,"category":27475},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[27476],{"metadata":27477,"sys":27480,"fields":27487},{"tags":27478,"concepts":27479},[],[],{"space":27481,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27483,"publishedVersion":404,"revision":62,"contentType":27485,"locale":29},{"sys":27482},{"type":12,"linkType":13,"id":14},{"sys":27484},{"id":21,"type":12,"linkType":22},{"sys":27486},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27488,"metaTitle":414,"metaDescription":415,"mainTitle":27489,"subtitle":433,"heroImage":27504,"ctaButton":456,"ctaLink":457},[413],{"data":27490,"content":27491,"nodeType":74},{},[27492,27498],{"data":27493,"content":27494,"nodeType":78},{},[27495],{"data":27496,"marks":27497,"value":425,"nodeType":82},{},[],{"data":27499,"content":27500,"nodeType":87},{},[27501],{"data":27502,"marks":27503,"value":432,"nodeType":82},{},[],{"metadata":27505,"sys":27508,"fields":27513},{"tags":27506,"concepts":27507},[],[],{"space":27509,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27511,"publishedVersion":62,"revision":44,"locale":29},{"sys":27510},{"type":12,"linkType":13,"id":14},{"sys":27512},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27514},{"url":448,"details":27515,"fileName":454,"contentType":455},{"size":450,"image":27516},{"width":452,"height":453},{"sys":27518,"fields":27521},{"id":27519,"createdAt":27520},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":27522,"slug":27523,"articleIntro":-1,"category":27524},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[27525],{"metadata":27526,"sys":27529,"fields":27536},{"tags":27527,"concepts":27528},[],[],{"space":27530,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27532,"publishedVersion":404,"revision":62,"contentType":27534,"locale":29},{"sys":27531},{"type":12,"linkType":13,"id":14},{"sys":27533},{"id":21,"type":12,"linkType":22},{"sys":27535},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27537,"metaTitle":414,"metaDescription":415,"mainTitle":27538,"subtitle":433,"heroImage":27553,"ctaButton":456,"ctaLink":457},[413],{"data":27539,"content":27540,"nodeType":74},{},[27541,27547],{"data":27542,"content":27543,"nodeType":78},{},[27544],{"data":27545,"marks":27546,"value":425,"nodeType":82},{},[],{"data":27548,"content":27549,"nodeType":87},{},[27550],{"data":27551,"marks":27552,"value":432,"nodeType":82},{},[],{"metadata":27554,"sys":27557,"fields":27562},{"tags":27555,"concepts":27556},[],[],{"space":27558,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27560,"publishedVersion":62,"revision":44,"locale":29},{"sys":27559},{"type":12,"linkType":13,"id":14},{"sys":27561},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27563},{"url":448,"details":27564,"fileName":454,"contentType":455},{"size":450,"image":27565},{"width":452,"height":453},{"sys":27567,"fields":27570},{"id":27568,"createdAt":27569},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":27571,"slug":27572,"articleIntro":27571,"category":27573},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[27574],{"metadata":27575,"sys":27578,"fields":27585},{"tags":27576,"concepts":27577},[],[],{"space":27579,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27581,"publishedVersion":404,"revision":62,"contentType":27583,"locale":29},{"sys":27580},{"type":12,"linkType":13,"id":14},{"sys":27582},{"id":21,"type":12,"linkType":22},{"sys":27584},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27586,"metaTitle":414,"metaDescription":415,"mainTitle":27587,"subtitle":433,"heroImage":27602,"ctaButton":456,"ctaLink":457},[413],{"data":27588,"content":27589,"nodeType":74},{},[27590,27596],{"data":27591,"content":27592,"nodeType":78},{},[27593],{"data":27594,"marks":27595,"value":425,"nodeType":82},{},[],{"data":27597,"content":27598,"nodeType":87},{},[27599],{"data":27600,"marks":27601,"value":432,"nodeType":82},{},[],{"metadata":27603,"sys":27606,"fields":27611},{"tags":27604,"concepts":27605},[],[],{"space":27607,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27609,"publishedVersion":62,"revision":44,"locale":29},{"sys":27608},{"type":12,"linkType":13,"id":14},{"sys":27610},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27612},{"url":448,"details":27613,"fileName":454,"contentType":455},{"size":450,"image":27614},{"width":452,"height":453},{"sys":27616,"fields":27619},{"id":27617,"createdAt":27618},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":27620,"slug":27621,"articleIntro":-1,"category":27622},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[27623],{"metadata":27624,"sys":27627,"fields":27634},{"tags":27625,"concepts":27626},[],[],{"space":27628,"id":399,"type":16,"createdAt":400,"updatedAt":401,"environment":27630,"publishedVersion":404,"revision":62,"contentType":27632,"locale":29},{"sys":27629},{"type":12,"linkType":13,"id":14},{"sys":27631},{"id":21,"type":12,"linkType":22},{"sys":27633},{"type":12,"linkType":27,"id":407},{"contentfulName":409,"modelCategoryName":410,"slug":411,"contentTypeSlug":27635,"metaTitle":414,"metaDescription":415,"mainTitle":27636,"subtitle":433,"heroImage":27651,"ctaButton":456,"ctaLink":457},[413],{"data":27637,"content":27638,"nodeType":74},{},[27639,27645],{"data":27640,"content":27641,"nodeType":78},{},[27642],{"data":27643,"marks":27644,"value":425,"nodeType":82},{},[],{"data":27646,"content":27647,"nodeType":87},{},[27648],{"data":27649,"marks":27650,"value":432,"nodeType":82},{},[],{"metadata":27652,"sys":27655,"fields":27660},{"tags":27653,"concepts":27654},[],[],{"space":27656,"id":441,"type":58,"createdAt":442,"updatedAt":442,"environment":27658,"publishedVersion":62,"revision":44,"locale":29},{"sys":27657},{"type":12,"linkType":13,"id":14},{"sys":27659},{"id":21,"type":12,"linkType":22},{"title":446,"description":432,"file":27661},{"url":448,"details":27662,"fileName":454,"contentType":455},{"size":450,"image":27663},{"width":452,"height":453},1780085300501]