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Il comprend plusieurs sous-comptes :",[],{},{"nodeType":82,"value":95,"marks":96,"data":97},"- 3221 : Combustibles\n- 3222 : Produits d'entretien\n- 3223 : Fournitures d'atelier et d'usine\n- 3224 : Fournitures de magasin\n- 3225 : Fournitures de bureau\n\nCes éléments, généralement de faible valeur unitaire, sont inscrits à l'actif du bilan jusqu'à leur consommation, moment où ils sont transférés en charges dans le compte de résultat.\n\n",[],{},{"nodeType":82,"value":99,"marks":100,"data":103},"Sens du compte :",[101],{"type":102},"bold",{},{"nodeType":82,"value":105,"marks":106,"data":107}," Débiteur\n\n",[],{},{"nodeType":82,"value":109,"marks":110,"data":112},"Contrepartie fréquente :",[111],{"type":102},{},{"nodeType":82,"value":114,"marks":115,"data":116}," Le compte 6032 « Variation des stocks des autres approvisionnements » est utilisé pour comptabiliser les mouvements de stocks de ces fournitures.\n\n",[],{},{"nodeType":82,"value":118,"marks":119,"data":121},"Comptes liés :",[120],{"type":102},{},{"nodeType":82,"value":123,"marks":124,"data":125},"\n- Compte 602 : Achats stockés - Autres approvisionnements\n- Compte 392 : Dépréciations des autres approvisionnements",[],{},{"nodeType":78,"data":127,"content":128},{},[129],{"nodeType":82,"value":130,"marks":131,"data":132},"Quand utiliser le compte 322 ?",[],{},{"nodeType":87,"data":134,"content":135},{},[136,140,145,149,154,158,163,167,172],{"nodeType":82,"value":137,"marks":138,"data":139},"Le compte 322 est utilisé pour enregistrer les stocks de fournitures consommables qui sont nécessaires au fonctionnement de l'entreprise mais ne sont pas directement incorporées dans les produits fabriqués ou les services vendus. Ce compte fonctionne comme un compte de magasin : il est débité des entrées par le crédit du compte 6032 « Variation des stocks des autres approvisionnements » et crédité des sorties par le débit de ce même compte.\n\nLes situations typiques d'utilisation du compte 322 comprennent :\n\n",[],{},{"nodeType":82,"value":141,"marks":142,"data":144},"Papeterie et fournitures de bureau",[143],{"type":102},{},{"nodeType":82,"value":146,"marks":147,"data":148}," : Stocks de papier, d'enveloppes, de stylos et autres articles de bureau nécessaires à l'administration de l'entreprise (sous-compte 3225).\n\n",[],{},{"nodeType":82,"value":150,"marks":151,"data":153},"Produits d'entretien",[152],{"type":102},{},{"nodeType":82,"value":155,"marks":156,"data":157}," : Stocks de produits de nettoyage et d'entretien utilisés pour maintenir les locaux en bon état (sous-compte 3222).\n\n",[],{},{"nodeType":82,"value":159,"marks":160,"data":162},"Petit outillage",[161],{"type":102},{},{"nodeType":82,"value":164,"marks":165,"data":166}," : Outils de faible valeur et de courte durée de vie utilisés dans le processus de production ou pour la maintenance (sous-compte 3223).\n\n",[],{},{"nodeType":82,"value":168,"marks":169,"data":171},"Combustibles",[170],{"type":102},{},{"nodeType":82,"value":173,"marks":174,"data":175}," : Carburants et autres combustibles stockés pour les besoins énergétiques de l'entreprise (sous-compte 3221).",[],{},{"nodeType":78,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"Implications fiscales du compte 322",[],{},{"nodeType":87,"data":184,"content":185},{},[186,190,195,199,204,208,213],{"nodeType":82,"value":187,"marks":188,"data":189},"La gestion des stocks de fournitures consommables a plusieurs implications fiscales importantes :\n\n",[],{},{"nodeType":82,"value":191,"marks":192,"data":194},"Déductibilité fiscale",[193],{"type":102},{},{"nodeType":82,"value":196,"marks":197,"data":198}," : Les fournitures consommables, une fois utilisées et comptabilisées en charges d'exploitation via le compte 6032, sont déductibles du résultat imposable de l'entreprise. Cela réduit l'assiette de l'impôt sur les sociétés, à condition que ces dépenses soient engagées dans l'intérêt direct de l'activité et justifiées par des factures.\n\n",[],{},{"nodeType":82,"value":200,"marks":201,"data":203},"Impact des variations de stocks",[202],{"type":102},{},{"nodeType":82,"value":205,"marks":206,"data":207}," : La valorisation et le suivi des stocks de fournitures consommables affectent directement le résultat fiscal :\n   - Une augmentation des stocks (plus d'entrées que de sorties) réduit les charges comptabilisées dans l'exercice, augmentant ainsi le résultat imposable\n   - Une diminution des stocks (plus de sorties que d'entrées) augmente les charges de l'exercice, réduisant le résultat imposable\n\n",[],{},{"nodeType":82,"value":209,"marks":210,"data":212},"Méthodes d'évaluation",[211],{"type":102},{},{"nodeType":82,"value":214,"marks":215,"data":216}," : La méthode d'évaluation des stocks choisie par l'entreprise (FIFO, LIFO, coût moyen pondéré) doit être appliquée de manière constante et peut influencer le résultat fiscal.\n\nPour optimiser la gestion fiscale liée au compte 322, il est recommandé de mettre en place un inventaire physique régulier des fournitures consommables et de s'assurer que leur valorisation est conforme aux règles comptables et fiscales en vigueur.",[],{},"compte-322-fournitures-consommables",false,[220],{"metadata":221,"sys":224,"fields":236},{"tags":222,"concepts":223},[],[],{"space":225,"id":227,"type":16,"createdAt":228,"updatedAt":229,"environment":230,"publishedVersion":232,"revision":62,"contentType":233,"locale":29},{"sys":226},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":231},{"id":21,"type":12,"linkType":22},24,{"sys":234},{"type":12,"linkType":27,"id":235},"category",{"contentfulName":237,"modelCategoryName":238,"slug":239,"contentTypeSlug":240,"metaTitle":242,"metaDescription":243,"mainTitle":244,"subtitle":262,"heroImage":263,"ctaButton":285,"ctaLink":286},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[241],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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