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Ce compte est ",{"data":95,"marks":96,"value":99,"nodeType":85},{},[97],{"type":98},"bold","crédité",{"data":101,"marks":102,"value":103,"nodeType":85},{},[]," du montant des factures d'achats par le débit :","paragraph",{"data":106,"content":107,"nodeType":139},{},[108,119,129],{"data":109,"content":110,"nodeType":118},{},[111],{"data":112,"content":113,"nodeType":104},{},[114],{"data":115,"marks":116,"value":117,"nodeType":85},{},[],"Des comptes concernés de la classe 6 pour le montant hors taxes récupérables","list-item",{"data":120,"content":121,"nodeType":118},{},[122],{"data":123,"content":124,"nodeType":104},{},[125],{"data":126,"marks":127,"value":128,"nodeType":85},{},[],"Du compte 4456 pour la TVA déductible",{"data":130,"content":131,"nodeType":118},{},[132],{"data":133,"content":134,"nodeType":104},{},[135],{"data":136,"marks":137,"value":138,"nodeType":85},{},[],"Du compte 4096 pour les emballages et matériels consignés","unordered-list",{"data":141,"content":142,"nodeType":104},{},[143,147,152],{"data":144,"marks":145,"value":146,"nodeType":85},{},[],"Il est ",{"data":148,"marks":149,"value":151,"nodeType":85},{},[150],{"type":98},"débité",{"data":153,"marks":154,"value":155,"nodeType":85},{},[]," par le crédit :",{"data":157,"content":158,"nodeType":139},{},[159,182,192,202,212],{"data":160,"content":161,"nodeType":118},{},[162],{"data":163,"content":164,"nodeType":104},{},[165,169,178],{"data":166,"marks":167,"value":168,"nodeType":85},{},[],"D'un compte de trésorerie (généralement le compte ",{"data":170,"content":172,"nodeType":177},{"uri":171},"/fr/fiches-pratiques/plan-comptable/compte-512-banques",[173],{"data":174,"marks":175,"value":176,"nodeType":85},{},[],"512 \"Banques\"","hyperlink",{"data":179,"marks":180,"value":181,"nodeType":85},{},[],") lors des règlements aux fournisseurs",{"data":183,"content":184,"nodeType":118},{},[185],{"data":186,"content":187,"nodeType":104},{},[188],{"data":189,"marks":190,"value":191,"nodeType":85},{},[],"Du compte 403 lors de l'acceptation d'une lettre de change ou remise d'un billet à ordre",{"data":193,"content":194,"nodeType":118},{},[195],{"data":196,"content":197,"nodeType":104},{},[198],{"data":199,"marks":200,"value":201,"nodeType":85},{},[],"D'un compte de la classe 6 pour les avoirs reçus suite à des retours de marchandises",{"data":203,"content":204,"nodeType":118},{},[205],{"data":206,"content":207,"nodeType":104},{},[208],{"data":209,"marks":210,"value":211,"nodeType":85},{},[],"Du compte 609 pour les rabais, remises et ristournes obtenus hors factures",{"data":213,"content":214,"nodeType":118},{},[215],{"data":216,"content":217,"nodeType":104},{},[218],{"data":219,"marks":220,"value":221,"nodeType":85},{},[],"Du compte 409 pour solde des avances et acomptes versés",{"data":223,"content":224,"nodeType":104},{},[225],{"data":226,"marks":227,"value":228,"nodeType":85},{},[],"",{"data":230,"content":231,"nodeType":86},{},[232],{"data":233,"marks":234,"value":235,"nodeType":85},{},[],"Quand utiliser le compte 401 ?",{"data":237,"content":238,"nodeType":104},{},[239,243,248,252,257],{"data":240,"marks":241,"value":242,"nodeType":85},{},[],"Le ",{"data":244,"marks":245,"value":247,"nodeType":85},{},[246],{"type":98},"compte 401",{"data":249,"marks":250,"value":251,"nodeType":85},{},[]," est utilisé pour comptabiliser l’ensemble des ",{"data":253,"marks":254,"value":256,"nodeType":85},{},[255],{"type":98},"dettes de l’entreprise envers ses fournisseurs",{"data":258,"marks":259,"value":260,"nodeType":85},{},[]," à l’occasion de l’achat de biens ou de services. Ce compte permet de suivre le montant des factures reçues mais non encore réglées à la date d’arrêté des comptes.",{"data":262,"content":263,"nodeType":104},{},[264],{"data":265,"marks":266,"value":228,"nodeType":85},{},[],{"data":268,"content":269,"nodeType":86},{},[270],{"data":271,"marks":272,"value":273,"nodeType":85},{},[],"Exemples d’utilisation du compte 401",{"data":275,"content":276,"nodeType":139},{},[277,292,307,322],{"data":278,"content":279,"nodeType":118},{},[280],{"data":281,"content":282,"nodeType":104},{},[283,288],{"data":284,"marks":285,"value":287,"nodeType":85},{},[286],{"type":98},"Achat de marchandises, matières premières, fournitures, prestations de services ",{"data":289,"marks":290,"value":291,"nodeType":85},{},[],"auprès de fournisseurs, facturés à l’entreprise et restant à 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