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Il inclut :",[],{},{"nodeType":105,"data":106,"content":107},"unordered-list",{},[108,124],{"nodeType":109,"data":110,"content":111},"list-item",{},[112],{"nodeType":87,"data":113,"content":114},{},[115,120],{"nodeType":82,"value":116,"marks":117,"data":119},"Avances versées à des fournisseurs ",[118],{"type":98},{},{"nodeType":82,"value":121,"marks":122,"data":123},": Sommes payées avant la livraison des biens commandés",[],{},{"nodeType":109,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130,135],{"nodeType":82,"value":131,"marks":132,"data":134},"Acomptes sur services ",[133],{"type":98},{},{"nodeType":82,"value":136,"marks":137,"data":138},": Paiements anticipés pour des prestations à venir",[],{},{"nodeType":87,"data":140,"content":141},{},[142,146,151],{"nodeType":82,"value":143,"marks":144,"data":145},"Ce compte présente un ",[],{},{"nodeType":82,"value":147,"marks":148,"data":150},"solde débiteur",[149],{"type":98},{},{"nodeType":82,"value":152,"marks":153,"data":154},", car il représente une créance de l'entreprise sur ses fournisseurs (contrairement aux comptes fournisseurs ordinaires, généralement créditeurs).",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"",[],{},{"nodeType":78,"data":163,"content":164},{},[165,169],{"nodeType":82,"value":166,"marks":167,"data":168},"Comment ",[],{},{"nodeType":82,"value":170,"marks":171,"data":173},"fonctionne le compte 4091 ?",[172],{"type":98},{},{"nodeType":105,"data":175,"content":176},{},[177,187],{"nodeType":109,"data":178,"content":179},{},[180],{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"Débit du compte 4091 lors du paiement de l’avance (contrepartie : crédit d’un compte de trésorerie)",[],{},{"nodeType":109,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"Crédit du compte 4091 (et débit du compte 401, ou 404 pour immobilisations) lors de la réception de la facture définitive",[],{},{"nodeType":87,"data":198,"content":199},{},[200],{"nodeType":82,"value":159,"marks":201,"data":202},[],{},{"nodeType":78,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Quand utiliser le compte 4091 ?",[],{},{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"Le compte 4091 est utilisé dans les cas suivants :",[],{},{"nodeType":105,"data":218,"content":219},{},[220,250],{"nodeType":109,"data":221,"content":222},{},[223],{"nodeType":87,"data":224,"content":225},{},[226,231,241,246],{"nodeType":82,"value":227,"marks":228,"data":230},"Versement d’une avance ou d’",[229],{"type":98},{},{"nodeType":232,"data":233,"content":235},"hyperlink",{"uri":234},"/fr/fiches-pratiques/facturation/acompte",[236],{"nodeType":82,"value":237,"marks":238,"data":240},"un acompte",[239],{"type":98},{},{"nodeType":82,"value":242,"marks":243,"data":245}," à un fournisseur : ",[244],{"type":98},{},{"nodeType":82,"value":247,"marks":248,"data":249},"Lorsqu’une entreprise paie tout ou partie d’une commande à son fournisseur avant la livraison des biens ou l’exécution des services, le montant payé est inscrit au débit du compte 4091.",[],{},{"nodeType":109,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256,261],{"nodeType":82,"value":257,"marks":258,"data":260},"Attente de réception de la facture ou de la livraison : ",[259],{"type":98},{},{"nodeType":82,"value":262,"marks":263,"data":264},"Le compte 4091 est utilisé jusqu’à ce que la facture définitive soit reçue et que la livraison soit effectuée. 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