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Ce compte s'inscrit dans la classe 3 du Plan Comptable Général 2025, dédiée aux comptes de stocks et en-cours.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte 31 auquel il est rattaché concerne les matières premières et fournitures, c'est-à-dire les éléments acquis pour être intégrés dans le processus de production de l'entreprise. La subdivision en compte 311 permet de distinguer une catégorie particulière de ces matières selon des critères propres à chaque entreprise, qui peuvent être :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"La nature physique des matières",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"leur importance stratégique dans le processus de production",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"leur coût ou leur valeur",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"leur fréquence d'utilisation",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Dans le système d'inventaire périodique, le compte 311 est :",[],{},{"nodeType":117,"data":169,"content":170},{},[171,181],{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Crédité en début d'exercice du montant du stock initial par le débit du compte 6031 \"Variation des stocks de matières premières et fournitures\"",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Débité en fin d'exercice du montant du stock final par le crédit du compte 6031",[],{},{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Dans le système d'inventaire permanent, le compte 311 fonctionne comme un compte de magasin :",[],{},{"nodeType":117,"data":199,"content":200},{},[201,211],{"nodeType":121,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Débité des entrées en stock par le crédit du compte 6031",[],{},{"nodeType":121,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Crédité des sorties de stock par le débit du compte 6031",[],{},{"nodeType":95,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Quand utiliser le compte 311 ?",[],{},{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Le compte 311 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":236,"data":237,"content":238},"ordered-list",{},[239,249,259,269,279],{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Lors de l'organisation de la comptabilité analytique : quand l'entreprise souhaite suivre de manière distincte différentes catégories de matières premières pour mieux analyser ses coûts de production et optimiser sa gestion des stocks.",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"À chaque inventaire : pour valoriser et enregistrer les stocks de matières du groupe A détenus par l'entreprise à la clôture de l'exercice, conformément aux principes d'image fidèle du patrimoine.",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Pour les opérations d'achat et de consommation : dans le cadre d'un inventaire permanent, chaque entrée (achat) et sortie (consommation) de matières du groupe A doit être enregistrée dans ce compte.",[],{},{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Lors des opérations de fin d'exercice : pour déterminer la variation de stock entre le début et la fin de la période, information essentielle pour calculer le coût des matières consommées et, par conséquent, le résultat comptable.",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Pour le suivi et l'analyse des stocks : afin d'identifier les éventuels risques de rupture ou de surstock des matières du groupe A, particulièrement lorsque ces matières sont stratégiques pour l'activité de l'entreprise.",[],{},{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"L'utilisation pertinente du compte 311 nécessite une définition claire et cohérente de ce que l'entreprise considère comme \"matières du groupe A\" dans sa nomenclature interne.",[],{},{"nodeType":95,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Quels sont les impacts fiscaux du compte 311 ?",[],{},{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Les impacts fiscaux liés à l'utilisation du compte 311 concernent principalement l'évaluation et la variation des stocks de matières premières du groupe A :",[],{},{"nodeType":236,"data":311,"content":312},{},[313,323,366,399,409],{"nodeType":121,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Évaluation des stocks : Les matières premières enregistrées au compte 311 doivent être évaluées selon les méthodes admises fiscalement (FIFO, CUMP, etc.). Le choix de la méthode d'évaluation a un impact direct sur la valorisation du stock final et donc sur le résultat fiscal.",[],{},{"nodeType":121,"data":324,"content":325},{},[326,333],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Déductibilité des dépréciations : Lorsque la valeur de marché des matières du groupe A devient inférieure à leur coût d'acquisition, une dépréciation peut être comptabilisée (compte 391). Cette dépréciation est fiscalement déductible sous certaines conditions :",[],{},{"nodeType":117,"data":334,"content":335},{},[336,346,356],{"nodeType":121,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Elle doit être justifiée par une baisse réelle de valeur",[],{},{"nodeType":121,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Elle doit être comptabilisée dans les comptes de l'exercice",[],{},{"nodeType":121,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Elle doit faire l'objet d'un état détaillé joint à la liasse fiscale",[],{},{"nodeType":121,"data":367,"content":368},{},[369,376],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Impact sur le résultat fiscal : La variation des stocks de matières premières (différence entre stock initial et stock final) affecte directement le résultat imposable de l'entreprise :",[],{},{"nodeType":117,"data":377,"content":378},{},[379,389],{"nodeType":121,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"Une augmentation de stock (stock final > stock initial) diminue les charges déductibles",[],{},{"nodeType":121,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Une diminution de stock (stock final \u003C stock initial) augmente les charges déductibles",[],{},{"nodeType":121,"data":400,"content":401},{},[402],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":408},"Obligations déclaratives : Les stocks de matières du groupe A doivent figurer dans les états financiers (bilan) et faire l'objet d'informations détaillées dans l'annexe, notamment sur les méthodes d'évaluation utilisées.",[],{},{"nodeType":121,"data":410,"content":411},{},[412,419],{"nodeType":87,"data":413,"content":414},{},[415],{"nodeType":82,"value":416,"marks":417,"data":418},"Contrôle fiscal : Les stocks constituent souvent un point d'attention lors des contrôles fiscaux, particulièrement concernant :",[],{},{"nodeType":117,"data":420,"content":421},{},[422,432,442],{"nodeType":121,"data":423,"content":424},{},[425],{"nodeType":87,"data":426,"content":427},{},[428],{"nodeType":82,"value":429,"marks":430,"data":431},"La réalité physique des stocks déclarés",[],{},{"nodeType":121,"data":433,"content":434},{},[435],{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"La justification des dépréciations",[],{},{"nodeType":121,"data":443,"content":444},{},[445],{"nodeType":87,"data":446,"content":447},{},[448],{"nodeType":82,"value":449,"marks":450,"data":451},"La 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