[{"data":1,"prerenderedAt":27655},["ShallowReactive",2],{"tip-plan-comptable-compte-4097-fournisseurs-autres-avoirs":3,"plan-comptable-compte-4097-fournisseurs-autres-avoirs-similars":449},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4097-fournisseurs-autres-avoirs",{"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","7ONxXni2jExMrGEVs3ZGc","Entry","2025-05-27T13:58:29.142Z","2025-06-03T09:52:38.976Z",{"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":380,"faq_structured_data":381,"category":382},"4097 - Fournisseurs - Autres avoirs",{"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",{},[77,86,94,102,109,116,141,148,155,188,195,202,246,253,260,267,274,340,347],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 4097 - Fournisseurs - Autres avoirs",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte utilisé pour enregistrer les avoirs émis par les fournisseurs, autres que ceux liés aux avances, acomptes, emballages ou rabais, remises et ristournes",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4097 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4097 Fournisseurs - Autres avoirs est un compte débiteur qui permet d'enregistrer les créances que l'entreprise détient sur ses fournisseurs résultant d'avoirs divers. Il s'agit d'un sous-compte du compte 409 Fournisseurs débiteurs qui, contrairement à la situation normale (entreprise débitrice envers ses fournisseurs), représente une situation où le fournisseur est redevable envers l'entreprise.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, le compte 4097 se subdivise en deux sous-comptes :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 40971 : Fournisseurs d'exploitation",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 40974 : Fournisseurs d'immobilisations",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Cette distinction permet de séparer les avoirs relatifs aux achats courants (exploitation) de ceux concernant les acquisitions d'immobilisations.",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 4097 joue un rôle essentiel dans la régularisation des situations où les comptes fournisseurs présentent un solde débiteur (anormal) qui ne résulte pas :",[],{},{"nodeType":117,"data":156,"content":157},{},[158,168,178],{"nodeType":121,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"D'avances ou acomptes versés (compte 4091)",[],{},{"nodeType":121,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"De créances pour emballages et matériel à rendre (compte 4096)",[],{},{"nodeType":121,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"De rabais, remises et ristournes à obtenir (compte 4098)",[],{},{"nodeType":95,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Quand utiliser le compte 4097 ?",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Le compte 4097 Fournisseurs - Autres avoirs est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":203,"data":204,"content":205},"ordered-list",{},[206,216,226,236],{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de retours de marchandises non liés à des rabais, remises ou ristournes",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Pour des corrections de facturation identifiées après comptabilisation initiale (erreurs de quantité, de prix unitaire, etc.)",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Pour des avoirs liés à des prestations non réalisées ou partiellement réalisées",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"À la clôture des comptes, lorsque les comptes fournisseurs d'exploitation ou d'immobilisations présentent un solde débiteur anormal (autres que 4091, 4096 et 4098)",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Selon le PCG 2025, \"les soldes débiteurs des comptes fournisseurs d'exploitation et d'immobilisations autres que 4091, 4096 et 4098 sont virés au débit du compte 4097 Fournisseurs - Autres avoirs\". Cette opération permet de présenter correctement au bilan la situation de l'entreprise vis-à-vis de ses fournisseurs.",[],{},{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Le compte 4097 se distingue du compte 4098 \"Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus\" qui enregistre spécifiquement les rabais, remises et ristournes à recevoir dont le montant est connu mais dont la facture d'avoir n'a pas encore été reçue à la clôture de l'exercice.",[],{},{"nodeType":95,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Quels sont les impacts fiscaux du compte 4097 ?",[],{},{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"L'utilisation du compte 4097 Fournisseurs - Autres avoirs présente plusieurs implications fiscales importantes :",[],{},{"nodeType":203,"data":275,"content":276},{},[277,287,320,330],{"nodeType":121,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Impact sur la TVA : Les avoirs reçus des fournisseurs entraînent généralement une régularisation de la TVA initialement déduite. Lorsqu'un avoir est reçu, l'entreprise doit réduire le montant de la TVA déductible précédemment comptabilisée, proportionnellement à la réduction du montant hors taxes.",[],{},{"nodeType":121,"data":288,"content":289},{},[290,297],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Incidence sur le résultat fiscal : Les avoirs reçus des fournisseurs viennent diminuer le montant des charges d'exploitation ou la valeur des immobilisations, ce qui impacte directement le résultat fiscal de l'entreprise :",[],{},{"nodeType":117,"data":298,"content":299},{},[300,310],{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Pour les avoirs d'exploitation (compte 40971) : diminution des charges déductibles de l'exercice",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Pour les avoirs d'immobilisations (compte 40974) : diminution de la base amortissable, avec impact sur les dotations aux amortissements futures",[],{},{"nodeType":121,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Période de rattachement : Les avoirs doivent être rattachés à l'exercice concerné par l'opération initiale, conformément au principe de rattachement des charges et des produits à l'exercice. Ce rattachement est particulièrement important en fin d'exercice pour déterminer correctement le résultat fiscal.",[],{},{"nodeType":121,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Justification en cas de contrôle fiscal : Les avoirs enregistrés au compte 4097 doivent être justifiés par des documents probants (factures d'avoir). En cas de contrôle fiscal, l'administration pourra vérifier la réalité et la justification des avoirs comptabilisés.",[],{},{"nodeType":95,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"3 point clés à retenir sur le compte 4097",[],{},{"nodeType":117,"data":348,"content":349},{},[350,360,370],{"nodeType":121,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Le compte 4097 sert à enregistrer les créances sur fournisseurs résultant d'avoirs divers, avec une distinction entre fournisseurs d'exploitation (40971) et d'immobilisations (40974).",[],{},{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Il recueille les soldes débiteurs anormaux des comptes fournisseurs qui ne relèvent pas des avances/acomptes (4091), des emballages consignés (4096) ou des rabais/remises/ristournes (4098).",[],{},{"nodeType":121,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"Les avoirs enregistrés au compte 4097 ont un impact direct sur la TVA déductible et le résultat fiscal, nécessitant une attention particulière lors des opérations de clôture.",[],{},"compte-4097-fournisseurs-autres-avoirs",false,[383],{"metadata":384,"sys":387,"fields":399},{"tags":385,"concepts":386},[],[],{"space":388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":393,"publishedVersion":395,"revision":62,"contentType":396,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":394},{"id":21,"type":12,"linkType":22},24,{"sys":397},{"type":12,"linkType":27,"id":398},"category",{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":403,"metaTitle":405,"metaDescription":406,"mainTitle":407,"subtitle":424,"heroImage":425,"ctaButton":447,"ctaLink":448},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[404],"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":408,"content":409,"nodeType":74},{},[410,417],{"data":411,"content":412,"nodeType":78},{},[413],{"data":414,"marks":415,"value":416,"nodeType":82},{},[],"Plan comptable général",{"data":418,"content":419,"nodeType":87},{},[420],{"data":421,"marks":422,"value":423,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":426,"sys":429,"fields":436},{"tags":427,"concepts":428},[],[],{"space":430,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":434,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":438},"Facturation",{"url":439,"details":440,"fileName":445,"contentType":446},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":441,"image":442},246703,{"width":443,"height":444},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[450,499,548,597,646,695,744,793,842,891,940,989,1038,1088,1137,1186,1235,1284,1333,1382,1431,1481,1530,1579,1628,1677,1726,1775,1824,1873,1923,1968,2017,2066,2115,2164,2213,2262,2311,2360,2409,2458,2507,2556,2605,2654,2703,2752,2801,2850,2899,2948,2997,3046,3095,3144,3193,3242,3291,3341,3390,3439,3488,3537,3586,3635,3684,3733,3782,3831,3880,3929,3978,4027,4076,4125,4174,4223,4272,4321,4370,4419,4468,4517,4566,4615,4664,4713,4762,4811,4860,4909,4958,5007,5056,5105,5154,5203,5252,5301,5350,5399,5448,5497,5546,5595,5644,5693,5742,5791,5840,5889,5938,5987,6036,6085,6134,6183,6232,6281,6330,6379,6429,6478,6527,6576,6625,6674,6723,6772,6821,6870,6919,6968,7017,7066,7115,7164,7213,7262,7311,7360,7409,7458,7507,7556,7605,7654,7703,7752,7801,7851,7900,7949,7998,8047,8096,8145,8194,8243,8292,8341,8390,8439,8488,8537,8586,8635,8684,8733,8782,8831,8880,8929,8978,9027,9076,9125,9174,9223,9272,9321,9370,9419,9468,9517,9566,9615,9664,9713,9762,9811,9860,9909,9958,10007,10055,10104,10153,10202,10251,10300,10349,10398,10447,10496,10545,10594,10643,10692,10741,10790,10839,10888,10937,10986,11035,11084,11133,11182,11231,11280,11329,11378,11428,11477,11526,11575,11624,11673,11722,11771,11820,11869,11919,11968,12017,12066,12115,12164,12213,12262,12311,12360,12409,12458,12507,12556,12605,12654,12703,12752,12801,12851,12900,12949,12998,13047,13096,13145,13194,13243,13292,13341,13390,13439,13488,13537,13586,13635,13685,13734,13784,13833,13882,13931,13980,14029,14078,14127,14176,14225,14274,14323,14372,14421,14470,14519,14568,14617,14666,14715,14764,14813,14862,14912,14961,15010,15059,15108,15157,15206,15255,15304,15353,15402,15451,15500,15549,15598,15647,15696,15745,15794,15843,15892,15941,15990,16039,16088,16137,16186,16235,16284,16333,16382,16431,16480,16529,16578,16627,16676,16724,16773,16822,16871,16920,16969,17019,17068,17117,17166,17216,17265,17314,17363,17412,17462,17511,17560,17609,17658,17707,17756,17805,17854,17903,17952,18000,18049,18098,18147,18196,18245,18294,18343,18392,18441,18490,18539,18588,18637,18686,18735,18784,18833,18882,18931,18980,19029,19078,19127,19176,19225,19274,19323,19372,19421,19470,19519,19568,19617,19666,19715,19764,19813,19862,19911,19960,20009,20058,20107,20156,20205,20254,20303,20352,20401,20450,20499,20548,20597,20646,20695,20744,20794,20843,20893,20942,20991,21040,21089,21138,21187,21236,21285,21334,21384,21433,21482,21531,21580,21629,21678,21727,21776,21825,21874,21923,21972,22021,22070,22119,22168,22217,22266,22315,22364,22413,22462,22511,22560,22609,22658,22707,22756,22805,22854,22903,22952,23001,23050,23099,23148,23197,23247,23296,23345,23393,23442,23491,23540,23589,23638,23687,23736,23785,23834,23883,23932,23981,24030,24079,24128,24177,24226,24275,24324,24373,24422,24472,24521,24570,24619,24668,24717,24766,24815,24864,24913,24962,25011,25060,25109,25158,25207,25256,25305,25354,25403,25452,25501,25550,25599,25648,25697,25746,25795,25844,25893,25942,25991,26040,26089,26138,26187,26236,26285,26334,26383,26432,26481,26530,26578,26627,26676,26724,26773,26822,26871,26920,26969,27018,27067,27116,27165,27214,27263,27312,27361,27410,27459,27508,27557,27606],{"sys":451,"fields":454},{"id":452,"createdAt":453},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":455,"slug":456,"articleIntro":455,"category":457},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[458],{"metadata":459,"sys":462,"fields":469},{"tags":460,"concepts":461},[],[],{"space":463,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":465,"publishedVersion":395,"revision":62,"contentType":467,"locale":29},{"sys":464},{"type":12,"linkType":13,"id":14},{"sys":466},{"id":21,"type":12,"linkType":22},{"sys":468},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":470,"metaTitle":405,"metaDescription":406,"mainTitle":471,"subtitle":424,"heroImage":486,"ctaButton":447,"ctaLink":448},[404],{"data":472,"content":473,"nodeType":74},{},[474,480],{"data":475,"content":476,"nodeType":78},{},[477],{"data":478,"marks":479,"value":416,"nodeType":82},{},[],{"data":481,"content":482,"nodeType":87},{},[483],{"data":484,"marks":485,"value":423,"nodeType":82},{},[],{"metadata":487,"sys":490,"fields":495},{"tags":488,"concepts":489},[],[],{"space":491,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":493,"publishedVersion":62,"revision":44,"locale":29},{"sys":492},{"type":12,"linkType":13,"id":14},{"sys":494},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":496},{"url":439,"details":497,"fileName":445,"contentType":446},{"size":441,"image":498},{"width":443,"height":444},{"sys":500,"fields":503},{"id":501,"createdAt":502},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":504,"slug":505,"articleIntro":504,"category":506},"506 - Obligations","compte-506-obligations",[507],{"metadata":508,"sys":511,"fields":518},{"tags":509,"concepts":510},[],[],{"space":512,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":514,"publishedVersion":395,"revision":62,"contentType":516,"locale":29},{"sys":513},{"type":12,"linkType":13,"id":14},{"sys":515},{"id":21,"type":12,"linkType":22},{"sys":517},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":519,"metaTitle":405,"metaDescription":406,"mainTitle":520,"subtitle":424,"heroImage":535,"ctaButton":447,"ctaLink":448},[404],{"data":521,"content":522,"nodeType":74},{},[523,529],{"data":524,"content":525,"nodeType":78},{},[526],{"data":527,"marks":528,"value":416,"nodeType":82},{},[],{"data":530,"content":531,"nodeType":87},{},[532],{"data":533,"marks":534,"value":423,"nodeType":82},{},[],{"metadata":536,"sys":539,"fields":544},{"tags":537,"concepts":538},[],[],{"space":540,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":542,"publishedVersion":62,"revision":44,"locale":29},{"sys":541},{"type":12,"linkType":13,"id":14},{"sys":543},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":545},{"url":439,"details":546,"fileName":445,"contentType":446},{"size":441,"image":547},{"width":443,"height":444},{"sys":549,"fields":552},{"id":550,"createdAt":551},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":553,"slug":554,"articleIntro":-1,"category":555},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[556],{"metadata":557,"sys":560,"fields":567},{"tags":558,"concepts":559},[],[],{"space":561,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":563,"publishedVersion":395,"revision":62,"contentType":565,"locale":29},{"sys":562},{"type":12,"linkType":13,"id":14},{"sys":564},{"id":21,"type":12,"linkType":22},{"sys":566},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":568,"metaTitle":405,"metaDescription":406,"mainTitle":569,"subtitle":424,"heroImage":584,"ctaButton":447,"ctaLink":448},[404],{"data":570,"content":571,"nodeType":74},{},[572,578],{"data":573,"content":574,"nodeType":78},{},[575],{"data":576,"marks":577,"value":416,"nodeType":82},{},[],{"data":579,"content":580,"nodeType":87},{},[581],{"data":582,"marks":583,"value":423,"nodeType":82},{},[],{"metadata":585,"sys":588,"fields":593},{"tags":586,"concepts":587},[],[],{"space":589,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":591,"publishedVersion":62,"revision":44,"locale":29},{"sys":590},{"type":12,"linkType":13,"id":14},{"sys":592},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":594},{"url":439,"details":595,"fileName":445,"contentType":446},{"size":441,"image":596},{"width":443,"height":444},{"sys":598,"fields":601},{"id":599,"createdAt":600},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":602,"slug":603,"articleIntro":602,"category":604},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[605],{"metadata":606,"sys":609,"fields":616},{"tags":607,"concepts":608},[],[],{"space":610,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":612,"publishedVersion":395,"revision":62,"contentType":614,"locale":29},{"sys":611},{"type":12,"linkType":13,"id":14},{"sys":613},{"id":21,"type":12,"linkType":22},{"sys":615},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":617,"metaTitle":405,"metaDescription":406,"mainTitle":618,"subtitle":424,"heroImage":633,"ctaButton":447,"ctaLink":448},[404],{"data":619,"content":620,"nodeType":74},{},[621,627],{"data":622,"content":623,"nodeType":78},{},[624],{"data":625,"marks":626,"value":416,"nodeType":82},{},[],{"data":628,"content":629,"nodeType":87},{},[630],{"data":631,"marks":632,"value":423,"nodeType":82},{},[],{"metadata":634,"sys":637,"fields":642},{"tags":635,"concepts":636},[],[],{"space":638,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":640,"publishedVersion":62,"revision":44,"locale":29},{"sys":639},{"type":12,"linkType":13,"id":14},{"sys":641},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":643},{"url":439,"details":644,"fileName":445,"contentType":446},{"size":441,"image":645},{"width":443,"height":444},{"sys":647,"fields":650},{"id":648,"createdAt":649},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":651,"slug":652,"articleIntro":651,"category":653},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[654],{"metadata":655,"sys":658,"fields":665},{"tags":656,"concepts":657},[],[],{"space":659,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":661,"publishedVersion":395,"revision":62,"contentType":663,"locale":29},{"sys":660},{"type":12,"linkType":13,"id":14},{"sys":662},{"id":21,"type":12,"linkType":22},{"sys":664},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":666,"metaTitle":405,"metaDescription":406,"mainTitle":667,"subtitle":424,"heroImage":682,"ctaButton":447,"ctaLink":448},[404],{"data":668,"content":669,"nodeType":74},{},[670,676],{"data":671,"content":672,"nodeType":78},{},[673],{"data":674,"marks":675,"value":416,"nodeType":82},{},[],{"data":677,"content":678,"nodeType":87},{},[679],{"data":680,"marks":681,"value":423,"nodeType":82},{},[],{"metadata":683,"sys":686,"fields":691},{"tags":684,"concepts":685},[],[],{"space":687,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":689,"publishedVersion":62,"revision":44,"locale":29},{"sys":688},{"type":12,"linkType":13,"id":14},{"sys":690},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":692},{"url":439,"details":693,"fileName":445,"contentType":446},{"size":441,"image":694},{"width":443,"height":444},{"sys":696,"fields":699},{"id":697,"createdAt":698},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":700,"slug":701,"articleIntro":700,"category":702},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[703],{"metadata":704,"sys":707,"fields":714},{"tags":705,"concepts":706},[],[],{"space":708,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":710,"publishedVersion":395,"revision":62,"contentType":712,"locale":29},{"sys":709},{"type":12,"linkType":13,"id":14},{"sys":711},{"id":21,"type":12,"linkType":22},{"sys":713},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":715,"metaTitle":405,"metaDescription":406,"mainTitle":716,"subtitle":424,"heroImage":731,"ctaButton":447,"ctaLink":448},[404],{"data":717,"content":718,"nodeType":74},{},[719,725],{"data":720,"content":721,"nodeType":78},{},[722],{"data":723,"marks":724,"value":416,"nodeType":82},{},[],{"data":726,"content":727,"nodeType":87},{},[728],{"data":729,"marks":730,"value":423,"nodeType":82},{},[],{"metadata":732,"sys":735,"fields":740},{"tags":733,"concepts":734},[],[],{"space":736,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":738,"publishedVersion":62,"revision":44,"locale":29},{"sys":737},{"type":12,"linkType":13,"id":14},{"sys":739},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":741},{"url":439,"details":742,"fileName":445,"contentType":446},{"size":441,"image":743},{"width":443,"height":444},{"sys":745,"fields":748},{"id":746,"createdAt":747},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":749,"slug":750,"articleIntro":749,"category":751},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[752],{"metadata":753,"sys":756,"fields":763},{"tags":754,"concepts":755},[],[],{"space":757,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":759,"publishedVersion":395,"revision":62,"contentType":761,"locale":29},{"sys":758},{"type":12,"linkType":13,"id":14},{"sys":760},{"id":21,"type":12,"linkType":22},{"sys":762},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":764,"metaTitle":405,"metaDescription":406,"mainTitle":765,"subtitle":424,"heroImage":780,"ctaButton":447,"ctaLink":448},[404],{"data":766,"content":767,"nodeType":74},{},[768,774],{"data":769,"content":770,"nodeType":78},{},[771],{"data":772,"marks":773,"value":416,"nodeType":82},{},[],{"data":775,"content":776,"nodeType":87},{},[777],{"data":778,"marks":779,"value":423,"nodeType":82},{},[],{"metadata":781,"sys":784,"fields":789},{"tags":782,"concepts":783},[],[],{"space":785,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":787,"publishedVersion":62,"revision":44,"locale":29},{"sys":786},{"type":12,"linkType":13,"id":14},{"sys":788},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":790},{"url":439,"details":791,"fileName":445,"contentType":446},{"size":441,"image":792},{"width":443,"height":444},{"sys":794,"fields":797},{"id":795,"createdAt":796},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":798,"slug":799,"articleIntro":798,"category":800},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[801],{"metadata":802,"sys":805,"fields":812},{"tags":803,"concepts":804},[],[],{"space":806,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":808,"publishedVersion":395,"revision":62,"contentType":810,"locale":29},{"sys":807},{"type":12,"linkType":13,"id":14},{"sys":809},{"id":21,"type":12,"linkType":22},{"sys":811},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":813,"metaTitle":405,"metaDescription":406,"mainTitle":814,"subtitle":424,"heroImage":829,"ctaButton":447,"ctaLink":448},[404],{"data":815,"content":816,"nodeType":74},{},[817,823],{"data":818,"content":819,"nodeType":78},{},[820],{"data":821,"marks":822,"value":416,"nodeType":82},{},[],{"data":824,"content":825,"nodeType":87},{},[826],{"data":827,"marks":828,"value":423,"nodeType":82},{},[],{"metadata":830,"sys":833,"fields":838},{"tags":831,"concepts":832},[],[],{"space":834,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":836,"publishedVersion":62,"revision":44,"locale":29},{"sys":835},{"type":12,"linkType":13,"id":14},{"sys":837},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":839},{"url":439,"details":840,"fileName":445,"contentType":446},{"size":441,"image":841},{"width":443,"height":444},{"sys":843,"fields":846},{"id":844,"createdAt":845},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":847,"slug":848,"articleIntro":-1,"category":849},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[850],{"metadata":851,"sys":854,"fields":861},{"tags":852,"concepts":853},[],[],{"space":855,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":857,"publishedVersion":395,"revision":62,"contentType":859,"locale":29},{"sys":856},{"type":12,"linkType":13,"id":14},{"sys":858},{"id":21,"type":12,"linkType":22},{"sys":860},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":862,"metaTitle":405,"metaDescription":406,"mainTitle":863,"subtitle":424,"heroImage":878,"ctaButton":447,"ctaLink":448},[404],{"data":864,"content":865,"nodeType":74},{},[866,872],{"data":867,"content":868,"nodeType":78},{},[869],{"data":870,"marks":871,"value":416,"nodeType":82},{},[],{"data":873,"content":874,"nodeType":87},{},[875],{"data":876,"marks":877,"value":423,"nodeType":82},{},[],{"metadata":879,"sys":882,"fields":887},{"tags":880,"concepts":881},[],[],{"space":883,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":885,"publishedVersion":62,"revision":44,"locale":29},{"sys":884},{"type":12,"linkType":13,"id":14},{"sys":886},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":888},{"url":439,"details":889,"fileName":445,"contentType":446},{"size":441,"image":890},{"width":443,"height":444},{"sys":892,"fields":895},{"id":893,"createdAt":894},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":896,"slug":897,"articleIntro":896,"category":898},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[899],{"metadata":900,"sys":903,"fields":910},{"tags":901,"concepts":902},[],[],{"space":904,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":906,"publishedVersion":395,"revision":62,"contentType":908,"locale":29},{"sys":905},{"type":12,"linkType":13,"id":14},{"sys":907},{"id":21,"type":12,"linkType":22},{"sys":909},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":911,"metaTitle":405,"metaDescription":406,"mainTitle":912,"subtitle":424,"heroImage":927,"ctaButton":447,"ctaLink":448},[404],{"data":913,"content":914,"nodeType":74},{},[915,921],{"data":916,"content":917,"nodeType":78},{},[918],{"data":919,"marks":920,"value":416,"nodeType":82},{},[],{"data":922,"content":923,"nodeType":87},{},[924],{"data":925,"marks":926,"value":423,"nodeType":82},{},[],{"metadata":928,"sys":931,"fields":936},{"tags":929,"concepts":930},[],[],{"space":932,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":934,"publishedVersion":62,"revision":44,"locale":29},{"sys":933},{"type":12,"linkType":13,"id":14},{"sys":935},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":937},{"url":439,"details":938,"fileName":445,"contentType":446},{"size":441,"image":939},{"width":443,"height":444},{"sys":941,"fields":944},{"id":942,"createdAt":943},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":945,"slug":946,"articleIntro":945,"category":947},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[948],{"metadata":949,"sys":952,"fields":959},{"tags":950,"concepts":951},[],[],{"space":953,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":955,"publishedVersion":395,"revision":62,"contentType":957,"locale":29},{"sys":954},{"type":12,"linkType":13,"id":14},{"sys":956},{"id":21,"type":12,"linkType":22},{"sys":958},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":960,"metaTitle":405,"metaDescription":406,"mainTitle":961,"subtitle":424,"heroImage":976,"ctaButton":447,"ctaLink":448},[404],{"data":962,"content":963,"nodeType":74},{},[964,970],{"data":965,"content":966,"nodeType":78},{},[967],{"data":968,"marks":969,"value":416,"nodeType":82},{},[],{"data":971,"content":972,"nodeType":87},{},[973],{"data":974,"marks":975,"value":423,"nodeType":82},{},[],{"metadata":977,"sys":980,"fields":985},{"tags":978,"concepts":979},[],[],{"space":981,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":983,"publishedVersion":62,"revision":44,"locale":29},{"sys":982},{"type":12,"linkType":13,"id":14},{"sys":984},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":986},{"url":439,"details":987,"fileName":445,"contentType":446},{"size":441,"image":988},{"width":443,"height":444},{"sys":990,"fields":993},{"id":991,"createdAt":992},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":994,"slug":995,"articleIntro":994,"category":996},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[997],{"metadata":998,"sys":1001,"fields":1008},{"tags":999,"concepts":1000},[],[],{"space":1002,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1004,"publishedVersion":395,"revision":62,"contentType":1006,"locale":29},{"sys":1003},{"type":12,"linkType":13,"id":14},{"sys":1005},{"id":21,"type":12,"linkType":22},{"sys":1007},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1009,"metaTitle":405,"metaDescription":406,"mainTitle":1010,"subtitle":424,"heroImage":1025,"ctaButton":447,"ctaLink":448},[404],{"data":1011,"content":1012,"nodeType":74},{},[1013,1019],{"data":1014,"content":1015,"nodeType":78},{},[1016],{"data":1017,"marks":1018,"value":416,"nodeType":82},{},[],{"data":1020,"content":1021,"nodeType":87},{},[1022],{"data":1023,"marks":1024,"value":423,"nodeType":82},{},[],{"metadata":1026,"sys":1029,"fields":1034},{"tags":1027,"concepts":1028},[],[],{"space":1030,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1032,"publishedVersion":62,"revision":44,"locale":29},{"sys":1031},{"type":12,"linkType":13,"id":14},{"sys":1033},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1035},{"url":439,"details":1036,"fileName":445,"contentType":446},{"size":441,"image":1037},{"width":443,"height":444},{"sys":1039,"fields":1042},{"id":1040,"createdAt":1041},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":1043,"slug":1044,"articleIntro":1045,"category":1046},"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.",[1047],{"metadata":1048,"sys":1051,"fields":1058},{"tags":1049,"concepts":1050},[],[],{"space":1052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1054,"publishedVersion":395,"revision":62,"contentType":1056,"locale":29},{"sys":1053},{"type":12,"linkType":13,"id":14},{"sys":1055},{"id":21,"type":12,"linkType":22},{"sys":1057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1059,"metaTitle":405,"metaDescription":406,"mainTitle":1060,"subtitle":424,"heroImage":1075,"ctaButton":447,"ctaLink":448},[404],{"data":1061,"content":1062,"nodeType":74},{},[1063,1069],{"data":1064,"content":1065,"nodeType":78},{},[1066],{"data":1067,"marks":1068,"value":416,"nodeType":82},{},[],{"data":1070,"content":1071,"nodeType":87},{},[1072],{"data":1073,"marks":1074,"value":423,"nodeType":82},{},[],{"metadata":1076,"sys":1079,"fields":1084},{"tags":1077,"concepts":1078},[],[],{"space":1080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1082,"publishedVersion":62,"revision":44,"locale":29},{"sys":1081},{"type":12,"linkType":13,"id":14},{"sys":1083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1085},{"url":439,"details":1086,"fileName":445,"contentType":446},{"size":441,"image":1087},{"width":443,"height":444},{"sys":1089,"fields":1092},{"id":1090,"createdAt":1091},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":1093,"slug":1094,"articleIntro":1093,"category":1095},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[1096],{"metadata":1097,"sys":1100,"fields":1107},{"tags":1098,"concepts":1099},[],[],{"space":1101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1103,"publishedVersion":395,"revision":62,"contentType":1105,"locale":29},{"sys":1102},{"type":12,"linkType":13,"id":14},{"sys":1104},{"id":21,"type":12,"linkType":22},{"sys":1106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1108,"metaTitle":405,"metaDescription":406,"mainTitle":1109,"subtitle":424,"heroImage":1124,"ctaButton":447,"ctaLink":448},[404],{"data":1110,"content":1111,"nodeType":74},{},[1112,1118],{"data":1113,"content":1114,"nodeType":78},{},[1115],{"data":1116,"marks":1117,"value":416,"nodeType":82},{},[],{"data":1119,"content":1120,"nodeType":87},{},[1121],{"data":1122,"marks":1123,"value":423,"nodeType":82},{},[],{"metadata":1125,"sys":1128,"fields":1133},{"tags":1126,"concepts":1127},[],[],{"space":1129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1131,"publishedVersion":62,"revision":44,"locale":29},{"sys":1130},{"type":12,"linkType":13,"id":14},{"sys":1132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1134},{"url":439,"details":1135,"fileName":445,"contentType":446},{"size":441,"image":1136},{"width":443,"height":444},{"sys":1138,"fields":1141},{"id":1139,"createdAt":1140},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":1142,"slug":1143,"articleIntro":1142,"category":1144},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[1145],{"metadata":1146,"sys":1149,"fields":1156},{"tags":1147,"concepts":1148},[],[],{"space":1150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1152,"publishedVersion":395,"revision":62,"contentType":1154,"locale":29},{"sys":1151},{"type":12,"linkType":13,"id":14},{"sys":1153},{"id":21,"type":12,"linkType":22},{"sys":1155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1157,"metaTitle":405,"metaDescription":406,"mainTitle":1158,"subtitle":424,"heroImage":1173,"ctaButton":447,"ctaLink":448},[404],{"data":1159,"content":1160,"nodeType":74},{},[1161,1167],{"data":1162,"content":1163,"nodeType":78},{},[1164],{"data":1165,"marks":1166,"value":416,"nodeType":82},{},[],{"data":1168,"content":1169,"nodeType":87},{},[1170],{"data":1171,"marks":1172,"value":423,"nodeType":82},{},[],{"metadata":1174,"sys":1177,"fields":1182},{"tags":1175,"concepts":1176},[],[],{"space":1178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1180,"publishedVersion":62,"revision":44,"locale":29},{"sys":1179},{"type":12,"linkType":13,"id":14},{"sys":1181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1183},{"url":439,"details":1184,"fileName":445,"contentType":446},{"size":441,"image":1185},{"width":443,"height":444},{"sys":1187,"fields":1190},{"id":1188,"createdAt":1189},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":1191,"slug":1192,"articleIntro":1191,"category":1193},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[1194],{"metadata":1195,"sys":1198,"fields":1205},{"tags":1196,"concepts":1197},[],[],{"space":1199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1201,"publishedVersion":395,"revision":62,"contentType":1203,"locale":29},{"sys":1200},{"type":12,"linkType":13,"id":14},{"sys":1202},{"id":21,"type":12,"linkType":22},{"sys":1204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1206,"metaTitle":405,"metaDescription":406,"mainTitle":1207,"subtitle":424,"heroImage":1222,"ctaButton":447,"ctaLink":448},[404],{"data":1208,"content":1209,"nodeType":74},{},[1210,1216],{"data":1211,"content":1212,"nodeType":78},{},[1213],{"data":1214,"marks":1215,"value":416,"nodeType":82},{},[],{"data":1217,"content":1218,"nodeType":87},{},[1219],{"data":1220,"marks":1221,"value":423,"nodeType":82},{},[],{"metadata":1223,"sys":1226,"fields":1231},{"tags":1224,"concepts":1225},[],[],{"space":1227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1229,"publishedVersion":62,"revision":44,"locale":29},{"sys":1228},{"type":12,"linkType":13,"id":14},{"sys":1230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1232},{"url":439,"details":1233,"fileName":445,"contentType":446},{"size":441,"image":1234},{"width":443,"height":444},{"sys":1236,"fields":1239},{"id":1237,"createdAt":1238},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":1240,"slug":1241,"articleIntro":1240,"category":1242},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[1243],{"metadata":1244,"sys":1247,"fields":1254},{"tags":1245,"concepts":1246},[],[],{"space":1248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1250,"publishedVersion":395,"revision":62,"contentType":1252,"locale":29},{"sys":1249},{"type":12,"linkType":13,"id":14},{"sys":1251},{"id":21,"type":12,"linkType":22},{"sys":1253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1255,"metaTitle":405,"metaDescription":406,"mainTitle":1256,"subtitle":424,"heroImage":1271,"ctaButton":447,"ctaLink":448},[404],{"data":1257,"content":1258,"nodeType":74},{},[1259,1265],{"data":1260,"content":1261,"nodeType":78},{},[1262],{"data":1263,"marks":1264,"value":416,"nodeType":82},{},[],{"data":1266,"content":1267,"nodeType":87},{},[1268],{"data":1269,"marks":1270,"value":423,"nodeType":82},{},[],{"metadata":1272,"sys":1275,"fields":1280},{"tags":1273,"concepts":1274},[],[],{"space":1276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1278,"publishedVersion":62,"revision":44,"locale":29},{"sys":1277},{"type":12,"linkType":13,"id":14},{"sys":1279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1281},{"url":439,"details":1282,"fileName":445,"contentType":446},{"size":441,"image":1283},{"width":443,"height":444},{"sys":1285,"fields":1288},{"id":1286,"createdAt":1287},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":1289,"slug":1290,"articleIntro":1289,"category":1291},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[1292],{"metadata":1293,"sys":1296,"fields":1303},{"tags":1294,"concepts":1295},[],[],{"space":1297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1299,"publishedVersion":395,"revision":62,"contentType":1301,"locale":29},{"sys":1298},{"type":12,"linkType":13,"id":14},{"sys":1300},{"id":21,"type":12,"linkType":22},{"sys":1302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1304,"metaTitle":405,"metaDescription":406,"mainTitle":1305,"subtitle":424,"heroImage":1320,"ctaButton":447,"ctaLink":448},[404],{"data":1306,"content":1307,"nodeType":74},{},[1308,1314],{"data":1309,"content":1310,"nodeType":78},{},[1311],{"data":1312,"marks":1313,"value":416,"nodeType":82},{},[],{"data":1315,"content":1316,"nodeType":87},{},[1317],{"data":1318,"marks":1319,"value":423,"nodeType":82},{},[],{"metadata":1321,"sys":1324,"fields":1329},{"tags":1322,"concepts":1323},[],[],{"space":1325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1327,"publishedVersion":62,"revision":44,"locale":29},{"sys":1326},{"type":12,"linkType":13,"id":14},{"sys":1328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1330},{"url":439,"details":1331,"fileName":445,"contentType":446},{"size":441,"image":1332},{"width":443,"height":444},{"sys":1334,"fields":1337},{"id":1335,"createdAt":1336},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":1338,"slug":1339,"articleIntro":1338,"category":1340},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[1341],{"metadata":1342,"sys":1345,"fields":1352},{"tags":1343,"concepts":1344},[],[],{"space":1346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1348,"publishedVersion":395,"revision":62,"contentType":1350,"locale":29},{"sys":1347},{"type":12,"linkType":13,"id":14},{"sys":1349},{"id":21,"type":12,"linkType":22},{"sys":1351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1353,"metaTitle":405,"metaDescription":406,"mainTitle":1354,"subtitle":424,"heroImage":1369,"ctaButton":447,"ctaLink":448},[404],{"data":1355,"content":1356,"nodeType":74},{},[1357,1363],{"data":1358,"content":1359,"nodeType":78},{},[1360],{"data":1361,"marks":1362,"value":416,"nodeType":82},{},[],{"data":1364,"content":1365,"nodeType":87},{},[1366],{"data":1367,"marks":1368,"value":423,"nodeType":82},{},[],{"metadata":1370,"sys":1373,"fields":1378},{"tags":1371,"concepts":1372},[],[],{"space":1374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1376,"publishedVersion":62,"revision":44,"locale":29},{"sys":1375},{"type":12,"linkType":13,"id":14},{"sys":1377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1379},{"url":439,"details":1380,"fileName":445,"contentType":446},{"size":441,"image":1381},{"width":443,"height":444},{"sys":1383,"fields":1386},{"id":1384,"createdAt":1385},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":1387,"slug":1388,"articleIntro":1387,"category":1389},"Compte 101 - Capital","compte-101-capital",[1390],{"metadata":1391,"sys":1394,"fields":1401},{"tags":1392,"concepts":1393},[],[],{"space":1395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1397,"publishedVersion":395,"revision":62,"contentType":1399,"locale":29},{"sys":1396},{"type":12,"linkType":13,"id":14},{"sys":1398},{"id":21,"type":12,"linkType":22},{"sys":1400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1402,"metaTitle":405,"metaDescription":406,"mainTitle":1403,"subtitle":424,"heroImage":1418,"ctaButton":447,"ctaLink":448},[404],{"data":1404,"content":1405,"nodeType":74},{},[1406,1412],{"data":1407,"content":1408,"nodeType":78},{},[1409],{"data":1410,"marks":1411,"value":416,"nodeType":82},{},[],{"data":1413,"content":1414,"nodeType":87},{},[1415],{"data":1416,"marks":1417,"value":423,"nodeType":82},{},[],{"metadata":1419,"sys":1422,"fields":1427},{"tags":1420,"concepts":1421},[],[],{"space":1423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1425,"publishedVersion":62,"revision":44,"locale":29},{"sys":1424},{"type":12,"linkType":13,"id":14},{"sys":1426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1428},{"url":439,"details":1429,"fileName":445,"contentType":446},{"size":441,"image":1430},{"width":443,"height":444},{"sys":1432,"fields":1435},{"id":1433,"createdAt":1434},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":1436,"slug":1437,"articleIntro":1438,"category":1439},"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.",[1440],{"metadata":1441,"sys":1444,"fields":1451},{"tags":1442,"concepts":1443},[],[],{"space":1445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1447,"publishedVersion":395,"revision":62,"contentType":1449,"locale":29},{"sys":1446},{"type":12,"linkType":13,"id":14},{"sys":1448},{"id":21,"type":12,"linkType":22},{"sys":1450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1452,"metaTitle":405,"metaDescription":406,"mainTitle":1453,"subtitle":424,"heroImage":1468,"ctaButton":447,"ctaLink":448},[404],{"data":1454,"content":1455,"nodeType":74},{},[1456,1462],{"data":1457,"content":1458,"nodeType":78},{},[1459],{"data":1460,"marks":1461,"value":416,"nodeType":82},{},[],{"data":1463,"content":1464,"nodeType":87},{},[1465],{"data":1466,"marks":1467,"value":423,"nodeType":82},{},[],{"metadata":1469,"sys":1472,"fields":1477},{"tags":1470,"concepts":1471},[],[],{"space":1473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1475,"publishedVersion":62,"revision":44,"locale":29},{"sys":1474},{"type":12,"linkType":13,"id":14},{"sys":1476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1478},{"url":439,"details":1479,"fileName":445,"contentType":446},{"size":441,"image":1480},{"width":443,"height":444},{"sys":1482,"fields":1485},{"id":1483,"createdAt":1484},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":1486,"slug":1487,"articleIntro":1486,"category":1488},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[1489],{"metadata":1490,"sys":1493,"fields":1500},{"tags":1491,"concepts":1492},[],[],{"space":1494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1496,"publishedVersion":395,"revision":62,"contentType":1498,"locale":29},{"sys":1495},{"type":12,"linkType":13,"id":14},{"sys":1497},{"id":21,"type":12,"linkType":22},{"sys":1499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1501,"metaTitle":405,"metaDescription":406,"mainTitle":1502,"subtitle":424,"heroImage":1517,"ctaButton":447,"ctaLink":448},[404],{"data":1503,"content":1504,"nodeType":74},{},[1505,1511],{"data":1506,"content":1507,"nodeType":78},{},[1508],{"data":1509,"marks":1510,"value":416,"nodeType":82},{},[],{"data":1512,"content":1513,"nodeType":87},{},[1514],{"data":1515,"marks":1516,"value":423,"nodeType":82},{},[],{"metadata":1518,"sys":1521,"fields":1526},{"tags":1519,"concepts":1520},[],[],{"space":1522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1524,"publishedVersion":62,"revision":44,"locale":29},{"sys":1523},{"type":12,"linkType":13,"id":14},{"sys":1525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1527},{"url":439,"details":1528,"fileName":445,"contentType":446},{"size":441,"image":1529},{"width":443,"height":444},{"sys":1531,"fields":1534},{"id":1532,"createdAt":1533},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":1535,"slug":1536,"articleIntro":1535,"category":1537},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[1538],{"metadata":1539,"sys":1542,"fields":1549},{"tags":1540,"concepts":1541},[],[],{"space":1543,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1545,"publishedVersion":395,"revision":62,"contentType":1547,"locale":29},{"sys":1544},{"type":12,"linkType":13,"id":14},{"sys":1546},{"id":21,"type":12,"linkType":22},{"sys":1548},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1550,"metaTitle":405,"metaDescription":406,"mainTitle":1551,"subtitle":424,"heroImage":1566,"ctaButton":447,"ctaLink":448},[404],{"data":1552,"content":1553,"nodeType":74},{},[1554,1560],{"data":1555,"content":1556,"nodeType":78},{},[1557],{"data":1558,"marks":1559,"value":416,"nodeType":82},{},[],{"data":1561,"content":1562,"nodeType":87},{},[1563],{"data":1564,"marks":1565,"value":423,"nodeType":82},{},[],{"metadata":1567,"sys":1570,"fields":1575},{"tags":1568,"concepts":1569},[],[],{"space":1571,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1573,"publishedVersion":62,"revision":44,"locale":29},{"sys":1572},{"type":12,"linkType":13,"id":14},{"sys":1574},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1576},{"url":439,"details":1577,"fileName":445,"contentType":446},{"size":441,"image":1578},{"width":443,"height":444},{"sys":1580,"fields":1583},{"id":1581,"createdAt":1582},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":1584,"slug":1585,"articleIntro":1584,"category":1586},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[1587],{"metadata":1588,"sys":1591,"fields":1598},{"tags":1589,"concepts":1590},[],[],{"space":1592,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1594,"publishedVersion":395,"revision":62,"contentType":1596,"locale":29},{"sys":1593},{"type":12,"linkType":13,"id":14},{"sys":1595},{"id":21,"type":12,"linkType":22},{"sys":1597},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1599,"metaTitle":405,"metaDescription":406,"mainTitle":1600,"subtitle":424,"heroImage":1615,"ctaButton":447,"ctaLink":448},[404],{"data":1601,"content":1602,"nodeType":74},{},[1603,1609],{"data":1604,"content":1605,"nodeType":78},{},[1606],{"data":1607,"marks":1608,"value":416,"nodeType":82},{},[],{"data":1610,"content":1611,"nodeType":87},{},[1612],{"data":1613,"marks":1614,"value":423,"nodeType":82},{},[],{"metadata":1616,"sys":1619,"fields":1624},{"tags":1617,"concepts":1618},[],[],{"space":1620,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1622,"publishedVersion":62,"revision":44,"locale":29},{"sys":1621},{"type":12,"linkType":13,"id":14},{"sys":1623},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1625},{"url":439,"details":1626,"fileName":445,"contentType":446},{"size":441,"image":1627},{"width":443,"height":444},{"sys":1629,"fields":1632},{"id":1630,"createdAt":1631},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":1633,"slug":1634,"articleIntro":1633,"category":1635},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[1636],{"metadata":1637,"sys":1640,"fields":1647},{"tags":1638,"concepts":1639},[],[],{"space":1641,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1643,"publishedVersion":395,"revision":62,"contentType":1645,"locale":29},{"sys":1642},{"type":12,"linkType":13,"id":14},{"sys":1644},{"id":21,"type":12,"linkType":22},{"sys":1646},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1648,"metaTitle":405,"metaDescription":406,"mainTitle":1649,"subtitle":424,"heroImage":1664,"ctaButton":447,"ctaLink":448},[404],{"data":1650,"content":1651,"nodeType":74},{},[1652,1658],{"data":1653,"content":1654,"nodeType":78},{},[1655],{"data":1656,"marks":1657,"value":416,"nodeType":82},{},[],{"data":1659,"content":1660,"nodeType":87},{},[1661],{"data":1662,"marks":1663,"value":423,"nodeType":82},{},[],{"metadata":1665,"sys":1668,"fields":1673},{"tags":1666,"concepts":1667},[],[],{"space":1669,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1671,"publishedVersion":62,"revision":44,"locale":29},{"sys":1670},{"type":12,"linkType":13,"id":14},{"sys":1672},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1674},{"url":439,"details":1675,"fileName":445,"contentType":446},{"size":441,"image":1676},{"width":443,"height":444},{"sys":1678,"fields":1681},{"id":1679,"createdAt":1680},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":1682,"slug":1683,"articleIntro":1682,"category":1684},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[1685],{"metadata":1686,"sys":1689,"fields":1696},{"tags":1687,"concepts":1688},[],[],{"space":1690,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1692,"publishedVersion":395,"revision":62,"contentType":1694,"locale":29},{"sys":1691},{"type":12,"linkType":13,"id":14},{"sys":1693},{"id":21,"type":12,"linkType":22},{"sys":1695},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1697,"metaTitle":405,"metaDescription":406,"mainTitle":1698,"subtitle":424,"heroImage":1713,"ctaButton":447,"ctaLink":448},[404],{"data":1699,"content":1700,"nodeType":74},{},[1701,1707],{"data":1702,"content":1703,"nodeType":78},{},[1704],{"data":1705,"marks":1706,"value":416,"nodeType":82},{},[],{"data":1708,"content":1709,"nodeType":87},{},[1710],{"data":1711,"marks":1712,"value":423,"nodeType":82},{},[],{"metadata":1714,"sys":1717,"fields":1722},{"tags":1715,"concepts":1716},[],[],{"space":1718,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1720,"publishedVersion":62,"revision":44,"locale":29},{"sys":1719},{"type":12,"linkType":13,"id":14},{"sys":1721},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1723},{"url":439,"details":1724,"fileName":445,"contentType":446},{"size":441,"image":1725},{"width":443,"height":444},{"sys":1727,"fields":1730},{"id":1728,"createdAt":1729},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":1731,"slug":1732,"articleIntro":-1,"category":1733},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[1734],{"metadata":1735,"sys":1738,"fields":1745},{"tags":1736,"concepts":1737},[],[],{"space":1739,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1741,"publishedVersion":395,"revision":62,"contentType":1743,"locale":29},{"sys":1740},{"type":12,"linkType":13,"id":14},{"sys":1742},{"id":21,"type":12,"linkType":22},{"sys":1744},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1746,"metaTitle":405,"metaDescription":406,"mainTitle":1747,"subtitle":424,"heroImage":1762,"ctaButton":447,"ctaLink":448},[404],{"data":1748,"content":1749,"nodeType":74},{},[1750,1756],{"data":1751,"content":1752,"nodeType":78},{},[1753],{"data":1754,"marks":1755,"value":416,"nodeType":82},{},[],{"data":1757,"content":1758,"nodeType":87},{},[1759],{"data":1760,"marks":1761,"value":423,"nodeType":82},{},[],{"metadata":1763,"sys":1766,"fields":1771},{"tags":1764,"concepts":1765},[],[],{"space":1767,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1769,"publishedVersion":62,"revision":44,"locale":29},{"sys":1768},{"type":12,"linkType":13,"id":14},{"sys":1770},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1772},{"url":439,"details":1773,"fileName":445,"contentType":446},{"size":441,"image":1774},{"width":443,"height":444},{"sys":1776,"fields":1779},{"id":1777,"createdAt":1778},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":1780,"slug":1781,"articleIntro":1780,"category":1782},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[1783],{"metadata":1784,"sys":1787,"fields":1794},{"tags":1785,"concepts":1786},[],[],{"space":1788,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1790,"publishedVersion":395,"revision":62,"contentType":1792,"locale":29},{"sys":1789},{"type":12,"linkType":13,"id":14},{"sys":1791},{"id":21,"type":12,"linkType":22},{"sys":1793},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1795,"metaTitle":405,"metaDescription":406,"mainTitle":1796,"subtitle":424,"heroImage":1811,"ctaButton":447,"ctaLink":448},[404],{"data":1797,"content":1798,"nodeType":74},{},[1799,1805],{"data":1800,"content":1801,"nodeType":78},{},[1802],{"data":1803,"marks":1804,"value":416,"nodeType":82},{},[],{"data":1806,"content":1807,"nodeType":87},{},[1808],{"data":1809,"marks":1810,"value":423,"nodeType":82},{},[],{"metadata":1812,"sys":1815,"fields":1820},{"tags":1813,"concepts":1814},[],[],{"space":1816,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1818,"publishedVersion":62,"revision":44,"locale":29},{"sys":1817},{"type":12,"linkType":13,"id":14},{"sys":1819},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1821},{"url":439,"details":1822,"fileName":445,"contentType":446},{"size":441,"image":1823},{"width":443,"height":444},{"sys":1825,"fields":1828},{"id":1826,"createdAt":1827},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":1829,"slug":1830,"articleIntro":1829,"category":1831},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[1832],{"metadata":1833,"sys":1836,"fields":1843},{"tags":1834,"concepts":1835},[],[],{"space":1837,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1839,"publishedVersion":395,"revision":62,"contentType":1841,"locale":29},{"sys":1838},{"type":12,"linkType":13,"id":14},{"sys":1840},{"id":21,"type":12,"linkType":22},{"sys":1842},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1844,"metaTitle":405,"metaDescription":406,"mainTitle":1845,"subtitle":424,"heroImage":1860,"ctaButton":447,"ctaLink":448},[404],{"data":1846,"content":1847,"nodeType":74},{},[1848,1854],{"data":1849,"content":1850,"nodeType":78},{},[1851],{"data":1852,"marks":1853,"value":416,"nodeType":82},{},[],{"data":1855,"content":1856,"nodeType":87},{},[1857],{"data":1858,"marks":1859,"value":423,"nodeType":82},{},[],{"metadata":1861,"sys":1864,"fields":1869},{"tags":1862,"concepts":1863},[],[],{"space":1865,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1867,"publishedVersion":62,"revision":44,"locale":29},{"sys":1866},{"type":12,"linkType":13,"id":14},{"sys":1868},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1870},{"url":439,"details":1871,"fileName":445,"contentType":446},{"size":441,"image":1872},{"width":443,"height":444},{"sys":1874,"fields":1877},{"id":1875,"createdAt":1876},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":1878,"slug":1879,"articleIntro":1880,"category":1881},"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.",[1882],{"metadata":1883,"sys":1886,"fields":1893},{"tags":1884,"concepts":1885},[],[],{"space":1887,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1889,"publishedVersion":395,"revision":62,"contentType":1891,"locale":29},{"sys":1888},{"type":12,"linkType":13,"id":14},{"sys":1890},{"id":21,"type":12,"linkType":22},{"sys":1892},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1894,"metaTitle":405,"metaDescription":406,"mainTitle":1895,"subtitle":424,"heroImage":1910,"ctaButton":447,"ctaLink":448},[404],{"data":1896,"content":1897,"nodeType":74},{},[1898,1904],{"data":1899,"content":1900,"nodeType":78},{},[1901],{"data":1902,"marks":1903,"value":416,"nodeType":82},{},[],{"data":1905,"content":1906,"nodeType":87},{},[1907],{"data":1908,"marks":1909,"value":423,"nodeType":82},{},[],{"metadata":1911,"sys":1914,"fields":1919},{"tags":1912,"concepts":1913},[],[],{"space":1915,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1917,"publishedVersion":62,"revision":44,"locale":29},{"sys":1916},{"type":12,"linkType":13,"id":14},{"sys":1918},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1920},{"url":439,"details":1921,"fileName":445,"contentType":446},{"size":441,"image":1922},{"width":443,"height":444},{"sys":1924,"fields":1925},{"id":15,"createdAt":17},{"title":31,"slug":380,"articleIntro":31,"category":1926},[1927],{"metadata":1928,"sys":1931,"fields":1938},{"tags":1929,"concepts":1930},[],[],{"space":1932,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1934,"publishedVersion":395,"revision":62,"contentType":1936,"locale":29},{"sys":1933},{"type":12,"linkType":13,"id":14},{"sys":1935},{"id":21,"type":12,"linkType":22},{"sys":1937},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1939,"metaTitle":405,"metaDescription":406,"mainTitle":1940,"subtitle":424,"heroImage":1955,"ctaButton":447,"ctaLink":448},[404],{"data":1941,"content":1942,"nodeType":74},{},[1943,1949],{"data":1944,"content":1945,"nodeType":78},{},[1946],{"data":1947,"marks":1948,"value":416,"nodeType":82},{},[],{"data":1950,"content":1951,"nodeType":87},{},[1952],{"data":1953,"marks":1954,"value":423,"nodeType":82},{},[],{"metadata":1956,"sys":1959,"fields":1964},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1962,"publishedVersion":62,"revision":44,"locale":29},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1965},{"url":439,"details":1966,"fileName":445,"contentType":446},{"size":441,"image":1967},{"width":443,"height":444},{"sys":1969,"fields":1972},{"id":1970,"createdAt":1971},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":1973,"slug":1974,"articleIntro":-1,"category":1975},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[1976],{"metadata":1977,"sys":1980,"fields":1987},{"tags":1978,"concepts":1979},[],[],{"space":1981,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1983,"publishedVersion":395,"revision":62,"contentType":1985,"locale":29},{"sys":1982},{"type":12,"linkType":13,"id":14},{"sys":1984},{"id":21,"type":12,"linkType":22},{"sys":1986},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1988,"metaTitle":405,"metaDescription":406,"mainTitle":1989,"subtitle":424,"heroImage":2004,"ctaButton":447,"ctaLink":448},[404],{"data":1990,"content":1991,"nodeType":74},{},[1992,1998],{"data":1993,"content":1994,"nodeType":78},{},[1995],{"data":1996,"marks":1997,"value":416,"nodeType":82},{},[],{"data":1999,"content":2000,"nodeType":87},{},[2001],{"data":2002,"marks":2003,"value":423,"nodeType":82},{},[],{"metadata":2005,"sys":2008,"fields":2013},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2011,"publishedVersion":62,"revision":44,"locale":29},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2014},{"url":439,"details":2015,"fileName":445,"contentType":446},{"size":441,"image":2016},{"width":443,"height":444},{"sys":2018,"fields":2021},{"id":2019,"createdAt":2020},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":2022,"slug":2023,"articleIntro":-1,"category":2024},"Compte 705 - Études","compte-705-etudes",[2025],{"metadata":2026,"sys":2029,"fields":2036},{"tags":2027,"concepts":2028},[],[],{"space":2030,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2032,"publishedVersion":395,"revision":62,"contentType":2034,"locale":29},{"sys":2031},{"type":12,"linkType":13,"id":14},{"sys":2033},{"id":21,"type":12,"linkType":22},{"sys":2035},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2037,"metaTitle":405,"metaDescription":406,"mainTitle":2038,"subtitle":424,"heroImage":2053,"ctaButton":447,"ctaLink":448},[404],{"data":2039,"content":2040,"nodeType":74},{},[2041,2047],{"data":2042,"content":2043,"nodeType":78},{},[2044],{"data":2045,"marks":2046,"value":416,"nodeType":82},{},[],{"data":2048,"content":2049,"nodeType":87},{},[2050],{"data":2051,"marks":2052,"value":423,"nodeType":82},{},[],{"metadata":2054,"sys":2057,"fields":2062},{"tags":2055,"concepts":2056},[],[],{"space":2058,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2060,"publishedVersion":62,"revision":44,"locale":29},{"sys":2059},{"type":12,"linkType":13,"id":14},{"sys":2061},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2063},{"url":439,"details":2064,"fileName":445,"contentType":446},{"size":441,"image":2065},{"width":443,"height":444},{"sys":2067,"fields":2070},{"id":2068,"createdAt":2069},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":2071,"slug":2072,"articleIntro":2071,"category":2073},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[2074],{"metadata":2075,"sys":2078,"fields":2085},{"tags":2076,"concepts":2077},[],[],{"space":2079,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2081,"publishedVersion":395,"revision":62,"contentType":2083,"locale":29},{"sys":2080},{"type":12,"linkType":13,"id":14},{"sys":2082},{"id":21,"type":12,"linkType":22},{"sys":2084},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2086,"metaTitle":405,"metaDescription":406,"mainTitle":2087,"subtitle":424,"heroImage":2102,"ctaButton":447,"ctaLink":448},[404],{"data":2088,"content":2089,"nodeType":74},{},[2090,2096],{"data":2091,"content":2092,"nodeType":78},{},[2093],{"data":2094,"marks":2095,"value":416,"nodeType":82},{},[],{"data":2097,"content":2098,"nodeType":87},{},[2099],{"data":2100,"marks":2101,"value":423,"nodeType":82},{},[],{"metadata":2103,"sys":2106,"fields":2111},{"tags":2104,"concepts":2105},[],[],{"space":2107,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2109,"publishedVersion":62,"revision":44,"locale":29},{"sys":2108},{"type":12,"linkType":13,"id":14},{"sys":2110},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2112},{"url":439,"details":2113,"fileName":445,"contentType":446},{"size":441,"image":2114},{"width":443,"height":444},{"sys":2116,"fields":2119},{"id":2117,"createdAt":2118},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":2120,"slug":2121,"articleIntro":2120,"category":2122},"473 - Comptes d'attente","compte-473-comptes-d-attente",[2123],{"metadata":2124,"sys":2127,"fields":2134},{"tags":2125,"concepts":2126},[],[],{"space":2128,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2130,"publishedVersion":395,"revision":62,"contentType":2132,"locale":29},{"sys":2129},{"type":12,"linkType":13,"id":14},{"sys":2131},{"id":21,"type":12,"linkType":22},{"sys":2133},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2135,"metaTitle":405,"metaDescription":406,"mainTitle":2136,"subtitle":424,"heroImage":2151,"ctaButton":447,"ctaLink":448},[404],{"data":2137,"content":2138,"nodeType":74},{},[2139,2145],{"data":2140,"content":2141,"nodeType":78},{},[2142],{"data":2143,"marks":2144,"value":416,"nodeType":82},{},[],{"data":2146,"content":2147,"nodeType":87},{},[2148],{"data":2149,"marks":2150,"value":423,"nodeType":82},{},[],{"metadata":2152,"sys":2155,"fields":2160},{"tags":2153,"concepts":2154},[],[],{"space":2156,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2158,"publishedVersion":62,"revision":44,"locale":29},{"sys":2157},{"type":12,"linkType":13,"id":14},{"sys":2159},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2161},{"url":439,"details":2162,"fileName":445,"contentType":446},{"size":441,"image":2163},{"width":443,"height":444},{"sys":2165,"fields":2168},{"id":2166,"createdAt":2167},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":2169,"slug":2170,"articleIntro":2169,"category":2171},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[2172],{"metadata":2173,"sys":2176,"fields":2183},{"tags":2174,"concepts":2175},[],[],{"space":2177,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2179,"publishedVersion":395,"revision":62,"contentType":2181,"locale":29},{"sys":2178},{"type":12,"linkType":13,"id":14},{"sys":2180},{"id":21,"type":12,"linkType":22},{"sys":2182},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2184,"metaTitle":405,"metaDescription":406,"mainTitle":2185,"subtitle":424,"heroImage":2200,"ctaButton":447,"ctaLink":448},[404],{"data":2186,"content":2187,"nodeType":74},{},[2188,2194],{"data":2189,"content":2190,"nodeType":78},{},[2191],{"data":2192,"marks":2193,"value":416,"nodeType":82},{},[],{"data":2195,"content":2196,"nodeType":87},{},[2197],{"data":2198,"marks":2199,"value":423,"nodeType":82},{},[],{"metadata":2201,"sys":2204,"fields":2209},{"tags":2202,"concepts":2203},[],[],{"space":2205,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2207,"publishedVersion":62,"revision":44,"locale":29},{"sys":2206},{"type":12,"linkType":13,"id":14},{"sys":2208},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2210},{"url":439,"details":2211,"fileName":445,"contentType":446},{"size":441,"image":2212},{"width":443,"height":444},{"sys":2214,"fields":2217},{"id":2215,"createdAt":2216},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":2218,"slug":2219,"articleIntro":2218,"category":2220},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[2221],{"metadata":2222,"sys":2225,"fields":2232},{"tags":2223,"concepts":2224},[],[],{"space":2226,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2228,"publishedVersion":395,"revision":62,"contentType":2230,"locale":29},{"sys":2227},{"type":12,"linkType":13,"id":14},{"sys":2229},{"id":21,"type":12,"linkType":22},{"sys":2231},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2233,"metaTitle":405,"metaDescription":406,"mainTitle":2234,"subtitle":424,"heroImage":2249,"ctaButton":447,"ctaLink":448},[404],{"data":2235,"content":2236,"nodeType":74},{},[2237,2243],{"data":2238,"content":2239,"nodeType":78},{},[2240],{"data":2241,"marks":2242,"value":416,"nodeType":82},{},[],{"data":2244,"content":2245,"nodeType":87},{},[2246],{"data":2247,"marks":2248,"value":423,"nodeType":82},{},[],{"metadata":2250,"sys":2253,"fields":2258},{"tags":2251,"concepts":2252},[],[],{"space":2254,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2256,"publishedVersion":62,"revision":44,"locale":29},{"sys":2255},{"type":12,"linkType":13,"id":14},{"sys":2257},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2259},{"url":439,"details":2260,"fileName":445,"contentType":446},{"size":441,"image":2261},{"width":443,"height":444},{"sys":2263,"fields":2266},{"id":2264,"createdAt":2265},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2267,"slug":2268,"articleIntro":2267,"category":2269},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2270],{"metadata":2271,"sys":2274,"fields":2281},{"tags":2272,"concepts":2273},[],[],{"space":2275,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2277,"publishedVersion":395,"revision":62,"contentType":2279,"locale":29},{"sys":2276},{"type":12,"linkType":13,"id":14},{"sys":2278},{"id":21,"type":12,"linkType":22},{"sys":2280},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2282,"metaTitle":405,"metaDescription":406,"mainTitle":2283,"subtitle":424,"heroImage":2298,"ctaButton":447,"ctaLink":448},[404],{"data":2284,"content":2285,"nodeType":74},{},[2286,2292],{"data":2287,"content":2288,"nodeType":78},{},[2289],{"data":2290,"marks":2291,"value":416,"nodeType":82},{},[],{"data":2293,"content":2294,"nodeType":87},{},[2295],{"data":2296,"marks":2297,"value":423,"nodeType":82},{},[],{"metadata":2299,"sys":2302,"fields":2307},{"tags":2300,"concepts":2301},[],[],{"space":2303,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2305,"publishedVersion":62,"revision":44,"locale":29},{"sys":2304},{"type":12,"linkType":13,"id":14},{"sys":2306},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2308},{"url":439,"details":2309,"fileName":445,"contentType":446},{"size":441,"image":2310},{"width":443,"height":444},{"sys":2312,"fields":2315},{"id":2313,"createdAt":2314},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":2316,"slug":2317,"articleIntro":2316,"category":2318},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[2319],{"metadata":2320,"sys":2323,"fields":2330},{"tags":2321,"concepts":2322},[],[],{"space":2324,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2326,"publishedVersion":395,"revision":62,"contentType":2328,"locale":29},{"sys":2325},{"type":12,"linkType":13,"id":14},{"sys":2327},{"id":21,"type":12,"linkType":22},{"sys":2329},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2331,"metaTitle":405,"metaDescription":406,"mainTitle":2332,"subtitle":424,"heroImage":2347,"ctaButton":447,"ctaLink":448},[404],{"data":2333,"content":2334,"nodeType":74},{},[2335,2341],{"data":2336,"content":2337,"nodeType":78},{},[2338],{"data":2339,"marks":2340,"value":416,"nodeType":82},{},[],{"data":2342,"content":2343,"nodeType":87},{},[2344],{"data":2345,"marks":2346,"value":423,"nodeType":82},{},[],{"metadata":2348,"sys":2351,"fields":2356},{"tags":2349,"concepts":2350},[],[],{"space":2352,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2354,"publishedVersion":62,"revision":44,"locale":29},{"sys":2353},{"type":12,"linkType":13,"id":14},{"sys":2355},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2357},{"url":439,"details":2358,"fileName":445,"contentType":446},{"size":441,"image":2359},{"width":443,"height":444},{"sys":2361,"fields":2364},{"id":2362,"createdAt":2363},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":2365,"slug":2366,"articleIntro":-1,"category":2367},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[2368],{"metadata":2369,"sys":2372,"fields":2379},{"tags":2370,"concepts":2371},[],[],{"space":2373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2375,"publishedVersion":395,"revision":62,"contentType":2377,"locale":29},{"sys":2374},{"type":12,"linkType":13,"id":14},{"sys":2376},{"id":21,"type":12,"linkType":22},{"sys":2378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2380,"metaTitle":405,"metaDescription":406,"mainTitle":2381,"subtitle":424,"heroImage":2396,"ctaButton":447,"ctaLink":448},[404],{"data":2382,"content":2383,"nodeType":74},{},[2384,2390],{"data":2385,"content":2386,"nodeType":78},{},[2387],{"data":2388,"marks":2389,"value":416,"nodeType":82},{},[],{"data":2391,"content":2392,"nodeType":87},{},[2393],{"data":2394,"marks":2395,"value":423,"nodeType":82},{},[],{"metadata":2397,"sys":2400,"fields":2405},{"tags":2398,"concepts":2399},[],[],{"space":2401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2403,"publishedVersion":62,"revision":44,"locale":29},{"sys":2402},{"type":12,"linkType":13,"id":14},{"sys":2404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2406},{"url":439,"details":2407,"fileName":445,"contentType":446},{"size":441,"image":2408},{"width":443,"height":444},{"sys":2410,"fields":2413},{"id":2411,"createdAt":2412},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":2414,"slug":2415,"articleIntro":2414,"category":2416},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[2417],{"metadata":2418,"sys":2421,"fields":2428},{"tags":2419,"concepts":2420},[],[],{"space":2422,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2424,"publishedVersion":395,"revision":62,"contentType":2426,"locale":29},{"sys":2423},{"type":12,"linkType":13,"id":14},{"sys":2425},{"id":21,"type":12,"linkType":22},{"sys":2427},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2429,"metaTitle":405,"metaDescription":406,"mainTitle":2430,"subtitle":424,"heroImage":2445,"ctaButton":447,"ctaLink":448},[404],{"data":2431,"content":2432,"nodeType":74},{},[2433,2439],{"data":2434,"content":2435,"nodeType":78},{},[2436],{"data":2437,"marks":2438,"value":416,"nodeType":82},{},[],{"data":2440,"content":2441,"nodeType":87},{},[2442],{"data":2443,"marks":2444,"value":423,"nodeType":82},{},[],{"metadata":2446,"sys":2449,"fields":2454},{"tags":2447,"concepts":2448},[],[],{"space":2450,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2452,"publishedVersion":62,"revision":44,"locale":29},{"sys":2451},{"type":12,"linkType":13,"id":14},{"sys":2453},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2455},{"url":439,"details":2456,"fileName":445,"contentType":446},{"size":441,"image":2457},{"width":443,"height":444},{"sys":2459,"fields":2462},{"id":2460,"createdAt":2461},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":2463,"slug":2464,"articleIntro":2463,"category":2465},"4686 - Charges à payer","compte-4686-charges-a-payer",[2466],{"metadata":2467,"sys":2470,"fields":2477},{"tags":2468,"concepts":2469},[],[],{"space":2471,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2473,"publishedVersion":395,"revision":62,"contentType":2475,"locale":29},{"sys":2472},{"type":12,"linkType":13,"id":14},{"sys":2474},{"id":21,"type":12,"linkType":22},{"sys":2476},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2478,"metaTitle":405,"metaDescription":406,"mainTitle":2479,"subtitle":424,"heroImage":2494,"ctaButton":447,"ctaLink":448},[404],{"data":2480,"content":2481,"nodeType":74},{},[2482,2488],{"data":2483,"content":2484,"nodeType":78},{},[2485],{"data":2486,"marks":2487,"value":416,"nodeType":82},{},[],{"data":2489,"content":2490,"nodeType":87},{},[2491],{"data":2492,"marks":2493,"value":423,"nodeType":82},{},[],{"metadata":2495,"sys":2498,"fields":2503},{"tags":2496,"concepts":2497},[],[],{"space":2499,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2501,"publishedVersion":62,"revision":44,"locale":29},{"sys":2500},{"type":12,"linkType":13,"id":14},{"sys":2502},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2504},{"url":439,"details":2505,"fileName":445,"contentType":446},{"size":441,"image":2506},{"width":443,"height":444},{"sys":2508,"fields":2511},{"id":2509,"createdAt":2510},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":2512,"slug":2513,"articleIntro":2512,"category":2514},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[2515],{"metadata":2516,"sys":2519,"fields":2526},{"tags":2517,"concepts":2518},[],[],{"space":2520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2522,"publishedVersion":395,"revision":62,"contentType":2524,"locale":29},{"sys":2521},{"type":12,"linkType":13,"id":14},{"sys":2523},{"id":21,"type":12,"linkType":22},{"sys":2525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2527,"metaTitle":405,"metaDescription":406,"mainTitle":2528,"subtitle":424,"heroImage":2543,"ctaButton":447,"ctaLink":448},[404],{"data":2529,"content":2530,"nodeType":74},{},[2531,2537],{"data":2532,"content":2533,"nodeType":78},{},[2534],{"data":2535,"marks":2536,"value":416,"nodeType":82},{},[],{"data":2538,"content":2539,"nodeType":87},{},[2540],{"data":2541,"marks":2542,"value":423,"nodeType":82},{},[],{"metadata":2544,"sys":2547,"fields":2552},{"tags":2545,"concepts":2546},[],[],{"space":2548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2550,"publishedVersion":62,"revision":44,"locale":29},{"sys":2549},{"type":12,"linkType":13,"id":14},{"sys":2551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2553},{"url":439,"details":2554,"fileName":445,"contentType":446},{"size":441,"image":2555},{"width":443,"height":444},{"sys":2557,"fields":2560},{"id":2558,"createdAt":2559},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":2561,"slug":2562,"articleIntro":-1,"category":2563},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[2564],{"metadata":2565,"sys":2568,"fields":2575},{"tags":2566,"concepts":2567},[],[],{"space":2569,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2571,"publishedVersion":395,"revision":62,"contentType":2573,"locale":29},{"sys":2570},{"type":12,"linkType":13,"id":14},{"sys":2572},{"id":21,"type":12,"linkType":22},{"sys":2574},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2576,"metaTitle":405,"metaDescription":406,"mainTitle":2577,"subtitle":424,"heroImage":2592,"ctaButton":447,"ctaLink":448},[404],{"data":2578,"content":2579,"nodeType":74},{},[2580,2586],{"data":2581,"content":2582,"nodeType":78},{},[2583],{"data":2584,"marks":2585,"value":416,"nodeType":82},{},[],{"data":2587,"content":2588,"nodeType":87},{},[2589],{"data":2590,"marks":2591,"value":423,"nodeType":82},{},[],{"metadata":2593,"sys":2596,"fields":2601},{"tags":2594,"concepts":2595},[],[],{"space":2597,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2599,"publishedVersion":62,"revision":44,"locale":29},{"sys":2598},{"type":12,"linkType":13,"id":14},{"sys":2600},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2602},{"url":439,"details":2603,"fileName":445,"contentType":446},{"size":441,"image":2604},{"width":443,"height":444},{"sys":2606,"fields":2609},{"id":2607,"createdAt":2608},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":2610,"slug":2611,"articleIntro":2610,"category":2612},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[2613],{"metadata":2614,"sys":2617,"fields":2624},{"tags":2615,"concepts":2616},[],[],{"space":2618,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2620,"publishedVersion":395,"revision":62,"contentType":2622,"locale":29},{"sys":2619},{"type":12,"linkType":13,"id":14},{"sys":2621},{"id":21,"type":12,"linkType":22},{"sys":2623},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2625,"metaTitle":405,"metaDescription":406,"mainTitle":2626,"subtitle":424,"heroImage":2641,"ctaButton":447,"ctaLink":448},[404],{"data":2627,"content":2628,"nodeType":74},{},[2629,2635],{"data":2630,"content":2631,"nodeType":78},{},[2632],{"data":2633,"marks":2634,"value":416,"nodeType":82},{},[],{"data":2636,"content":2637,"nodeType":87},{},[2638],{"data":2639,"marks":2640,"value":423,"nodeType":82},{},[],{"metadata":2642,"sys":2645,"fields":2650},{"tags":2643,"concepts":2644},[],[],{"space":2646,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2648,"publishedVersion":62,"revision":44,"locale":29},{"sys":2647},{"type":12,"linkType":13,"id":14},{"sys":2649},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2651},{"url":439,"details":2652,"fileName":445,"contentType":446},{"size":441,"image":2653},{"width":443,"height":444},{"sys":2655,"fields":2658},{"id":2656,"createdAt":2657},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":2659,"slug":2660,"articleIntro":2659,"category":2661},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[2662],{"metadata":2663,"sys":2666,"fields":2673},{"tags":2664,"concepts":2665},[],[],{"space":2667,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2669,"publishedVersion":395,"revision":62,"contentType":2671,"locale":29},{"sys":2668},{"type":12,"linkType":13,"id":14},{"sys":2670},{"id":21,"type":12,"linkType":22},{"sys":2672},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2674,"metaTitle":405,"metaDescription":406,"mainTitle":2675,"subtitle":424,"heroImage":2690,"ctaButton":447,"ctaLink":448},[404],{"data":2676,"content":2677,"nodeType":74},{},[2678,2684],{"data":2679,"content":2680,"nodeType":78},{},[2681],{"data":2682,"marks":2683,"value":416,"nodeType":82},{},[],{"data":2685,"content":2686,"nodeType":87},{},[2687],{"data":2688,"marks":2689,"value":423,"nodeType":82},{},[],{"metadata":2691,"sys":2694,"fields":2699},{"tags":2692,"concepts":2693},[],[],{"space":2695,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2697,"publishedVersion":62,"revision":44,"locale":29},{"sys":2696},{"type":12,"linkType":13,"id":14},{"sys":2698},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2700},{"url":439,"details":2701,"fileName":445,"contentType":446},{"size":441,"image":2702},{"width":443,"height":444},{"sys":2704,"fields":2707},{"id":2705,"createdAt":2706},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":2708,"slug":2709,"articleIntro":2708,"category":2710},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[2711],{"metadata":2712,"sys":2715,"fields":2722},{"tags":2713,"concepts":2714},[],[],{"space":2716,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2718,"publishedVersion":395,"revision":62,"contentType":2720,"locale":29},{"sys":2717},{"type":12,"linkType":13,"id":14},{"sys":2719},{"id":21,"type":12,"linkType":22},{"sys":2721},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2723,"metaTitle":405,"metaDescription":406,"mainTitle":2724,"subtitle":424,"heroImage":2739,"ctaButton":447,"ctaLink":448},[404],{"data":2725,"content":2726,"nodeType":74},{},[2727,2733],{"data":2728,"content":2729,"nodeType":78},{},[2730],{"data":2731,"marks":2732,"value":416,"nodeType":82},{},[],{"data":2734,"content":2735,"nodeType":87},{},[2736],{"data":2737,"marks":2738,"value":423,"nodeType":82},{},[],{"metadata":2740,"sys":2743,"fields":2748},{"tags":2741,"concepts":2742},[],[],{"space":2744,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2746,"publishedVersion":62,"revision":44,"locale":29},{"sys":2745},{"type":12,"linkType":13,"id":14},{"sys":2747},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2749},{"url":439,"details":2750,"fileName":445,"contentType":446},{"size":441,"image":2751},{"width":443,"height":444},{"sys":2753,"fields":2756},{"id":2754,"createdAt":2755},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":2757,"slug":2758,"articleIntro":2757,"category":2759},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[2760],{"metadata":2761,"sys":2764,"fields":2771},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2767,"publishedVersion":395,"revision":62,"contentType":2769,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"sys":2770},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2772,"metaTitle":405,"metaDescription":406,"mainTitle":2773,"subtitle":424,"heroImage":2788,"ctaButton":447,"ctaLink":448},[404],{"data":2774,"content":2775,"nodeType":74},{},[2776,2782],{"data":2777,"content":2778,"nodeType":78},{},[2779],{"data":2780,"marks":2781,"value":416,"nodeType":82},{},[],{"data":2783,"content":2784,"nodeType":87},{},[2785],{"data":2786,"marks":2787,"value":423,"nodeType":82},{},[],{"metadata":2789,"sys":2792,"fields":2797},{"tags":2790,"concepts":2791},[],[],{"space":2793,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2795,"publishedVersion":62,"revision":44,"locale":29},{"sys":2794},{"type":12,"linkType":13,"id":14},{"sys":2796},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2798},{"url":439,"details":2799,"fileName":445,"contentType":446},{"size":441,"image":2800},{"width":443,"height":444},{"sys":2802,"fields":2805},{"id":2803,"createdAt":2804},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":2806,"slug":2807,"articleIntro":2806,"category":2808},"613 - Locations","compte-613-locations",[2809],{"metadata":2810,"sys":2813,"fields":2820},{"tags":2811,"concepts":2812},[],[],{"space":2814,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2816,"publishedVersion":395,"revision":62,"contentType":2818,"locale":29},{"sys":2815},{"type":12,"linkType":13,"id":14},{"sys":2817},{"id":21,"type":12,"linkType":22},{"sys":2819},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2821,"metaTitle":405,"metaDescription":406,"mainTitle":2822,"subtitle":424,"heroImage":2837,"ctaButton":447,"ctaLink":448},[404],{"data":2823,"content":2824,"nodeType":74},{},[2825,2831],{"data":2826,"content":2827,"nodeType":78},{},[2828],{"data":2829,"marks":2830,"value":416,"nodeType":82},{},[],{"data":2832,"content":2833,"nodeType":87},{},[2834],{"data":2835,"marks":2836,"value":423,"nodeType":82},{},[],{"metadata":2838,"sys":2841,"fields":2846},{"tags":2839,"concepts":2840},[],[],{"space":2842,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2844,"publishedVersion":62,"revision":44,"locale":29},{"sys":2843},{"type":12,"linkType":13,"id":14},{"sys":2845},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2847},{"url":439,"details":2848,"fileName":445,"contentType":446},{"size":441,"image":2849},{"width":443,"height":444},{"sys":2851,"fields":2854},{"id":2852,"createdAt":2853},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":2855,"slug":2856,"articleIntro":2855,"category":2857},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[2858],{"metadata":2859,"sys":2862,"fields":2869},{"tags":2860,"concepts":2861},[],[],{"space":2863,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2865,"publishedVersion":395,"revision":62,"contentType":2867,"locale":29},{"sys":2864},{"type":12,"linkType":13,"id":14},{"sys":2866},{"id":21,"type":12,"linkType":22},{"sys":2868},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2870,"metaTitle":405,"metaDescription":406,"mainTitle":2871,"subtitle":424,"heroImage":2886,"ctaButton":447,"ctaLink":448},[404],{"data":2872,"content":2873,"nodeType":74},{},[2874,2880],{"data":2875,"content":2876,"nodeType":78},{},[2877],{"data":2878,"marks":2879,"value":416,"nodeType":82},{},[],{"data":2881,"content":2882,"nodeType":87},{},[2883],{"data":2884,"marks":2885,"value":423,"nodeType":82},{},[],{"metadata":2887,"sys":2890,"fields":2895},{"tags":2888,"concepts":2889},[],[],{"space":2891,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2893,"publishedVersion":62,"revision":44,"locale":29},{"sys":2892},{"type":12,"linkType":13,"id":14},{"sys":2894},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2896},{"url":439,"details":2897,"fileName":445,"contentType":446},{"size":441,"image":2898},{"width":443,"height":444},{"sys":2900,"fields":2903},{"id":2901,"createdAt":2902},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":2904,"slug":2905,"articleIntro":2904,"category":2906},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[2907],{"metadata":2908,"sys":2911,"fields":2918},{"tags":2909,"concepts":2910},[],[],{"space":2912,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2914,"publishedVersion":395,"revision":62,"contentType":2916,"locale":29},{"sys":2913},{"type":12,"linkType":13,"id":14},{"sys":2915},{"id":21,"type":12,"linkType":22},{"sys":2917},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2919,"metaTitle":405,"metaDescription":406,"mainTitle":2920,"subtitle":424,"heroImage":2935,"ctaButton":447,"ctaLink":448},[404],{"data":2921,"content":2922,"nodeType":74},{},[2923,2929],{"data":2924,"content":2925,"nodeType":78},{},[2926],{"data":2927,"marks":2928,"value":416,"nodeType":82},{},[],{"data":2930,"content":2931,"nodeType":87},{},[2932],{"data":2933,"marks":2934,"value":423,"nodeType":82},{},[],{"metadata":2936,"sys":2939,"fields":2944},{"tags":2937,"concepts":2938},[],[],{"space":2940,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2942,"publishedVersion":62,"revision":44,"locale":29},{"sys":2941},{"type":12,"linkType":13,"id":14},{"sys":2943},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2945},{"url":439,"details":2946,"fileName":445,"contentType":446},{"size":441,"image":2947},{"width":443,"height":444},{"sys":2949,"fields":2952},{"id":2950,"createdAt":2951},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":2953,"slug":2954,"articleIntro":-1,"category":2955},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[2956],{"metadata":2957,"sys":2960,"fields":2967},{"tags":2958,"concepts":2959},[],[],{"space":2961,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2963,"publishedVersion":395,"revision":62,"contentType":2965,"locale":29},{"sys":2962},{"type":12,"linkType":13,"id":14},{"sys":2964},{"id":21,"type":12,"linkType":22},{"sys":2966},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2968,"metaTitle":405,"metaDescription":406,"mainTitle":2969,"subtitle":424,"heroImage":2984,"ctaButton":447,"ctaLink":448},[404],{"data":2970,"content":2971,"nodeType":74},{},[2972,2978],{"data":2973,"content":2974,"nodeType":78},{},[2975],{"data":2976,"marks":2977,"value":416,"nodeType":82},{},[],{"data":2979,"content":2980,"nodeType":87},{},[2981],{"data":2982,"marks":2983,"value":423,"nodeType":82},{},[],{"metadata":2985,"sys":2988,"fields":2993},{"tags":2986,"concepts":2987},[],[],{"space":2989,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2991,"publishedVersion":62,"revision":44,"locale":29},{"sys":2990},{"type":12,"linkType":13,"id":14},{"sys":2992},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2994},{"url":439,"details":2995,"fileName":445,"contentType":446},{"size":441,"image":2996},{"width":443,"height":444},{"sys":2998,"fields":3001},{"id":2999,"createdAt":3000},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":3002,"slug":3003,"articleIntro":3002,"category":3004},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[3005],{"metadata":3006,"sys":3009,"fields":3016},{"tags":3007,"concepts":3008},[],[],{"space":3010,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3012,"publishedVersion":395,"revision":62,"contentType":3014,"locale":29},{"sys":3011},{"type":12,"linkType":13,"id":14},{"sys":3013},{"id":21,"type":12,"linkType":22},{"sys":3015},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3017,"metaTitle":405,"metaDescription":406,"mainTitle":3018,"subtitle":424,"heroImage":3033,"ctaButton":447,"ctaLink":448},[404],{"data":3019,"content":3020,"nodeType":74},{},[3021,3027],{"data":3022,"content":3023,"nodeType":78},{},[3024],{"data":3025,"marks":3026,"value":416,"nodeType":82},{},[],{"data":3028,"content":3029,"nodeType":87},{},[3030],{"data":3031,"marks":3032,"value":423,"nodeType":82},{},[],{"metadata":3034,"sys":3037,"fields":3042},{"tags":3035,"concepts":3036},[],[],{"space":3038,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3040,"publishedVersion":62,"revision":44,"locale":29},{"sys":3039},{"type":12,"linkType":13,"id":14},{"sys":3041},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3043},{"url":439,"details":3044,"fileName":445,"contentType":446},{"size":441,"image":3045},{"width":443,"height":444},{"sys":3047,"fields":3050},{"id":3048,"createdAt":3049},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":3051,"slug":3052,"articleIntro":-1,"category":3053},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[3054],{"metadata":3055,"sys":3058,"fields":3065},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3061,"publishedVersion":395,"revision":62,"contentType":3063,"locale":29},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":21,"type":12,"linkType":22},{"sys":3064},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3066,"metaTitle":405,"metaDescription":406,"mainTitle":3067,"subtitle":424,"heroImage":3082,"ctaButton":447,"ctaLink":448},[404],{"data":3068,"content":3069,"nodeType":74},{},[3070,3076],{"data":3071,"content":3072,"nodeType":78},{},[3073],{"data":3074,"marks":3075,"value":416,"nodeType":82},{},[],{"data":3077,"content":3078,"nodeType":87},{},[3079],{"data":3080,"marks":3081,"value":423,"nodeType":82},{},[],{"metadata":3083,"sys":3086,"fields":3091},{"tags":3084,"concepts":3085},[],[],{"space":3087,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3089,"publishedVersion":62,"revision":44,"locale":29},{"sys":3088},{"type":12,"linkType":13,"id":14},{"sys":3090},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3092},{"url":439,"details":3093,"fileName":445,"contentType":446},{"size":441,"image":3094},{"width":443,"height":444},{"sys":3096,"fields":3099},{"id":3097,"createdAt":3098},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":3100,"slug":3101,"articleIntro":3100,"category":3102},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[3103],{"metadata":3104,"sys":3107,"fields":3114},{"tags":3105,"concepts":3106},[],[],{"space":3108,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3110,"publishedVersion":395,"revision":62,"contentType":3112,"locale":29},{"sys":3109},{"type":12,"linkType":13,"id":14},{"sys":3111},{"id":21,"type":12,"linkType":22},{"sys":3113},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3115,"metaTitle":405,"metaDescription":406,"mainTitle":3116,"subtitle":424,"heroImage":3131,"ctaButton":447,"ctaLink":448},[404],{"data":3117,"content":3118,"nodeType":74},{},[3119,3125],{"data":3120,"content":3121,"nodeType":78},{},[3122],{"data":3123,"marks":3124,"value":416,"nodeType":82},{},[],{"data":3126,"content":3127,"nodeType":87},{},[3128],{"data":3129,"marks":3130,"value":423,"nodeType":82},{},[],{"metadata":3132,"sys":3135,"fields":3140},{"tags":3133,"concepts":3134},[],[],{"space":3136,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3138,"publishedVersion":62,"revision":44,"locale":29},{"sys":3137},{"type":12,"linkType":13,"id":14},{"sys":3139},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3141},{"url":439,"details":3142,"fileName":445,"contentType":446},{"size":441,"image":3143},{"width":443,"height":444},{"sys":3145,"fields":3148},{"id":3146,"createdAt":3147},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":3149,"slug":3150,"articleIntro":3149,"category":3151},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[3152],{"metadata":3153,"sys":3156,"fields":3163},{"tags":3154,"concepts":3155},[],[],{"space":3157,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3159,"publishedVersion":395,"revision":62,"contentType":3161,"locale":29},{"sys":3158},{"type":12,"linkType":13,"id":14},{"sys":3160},{"id":21,"type":12,"linkType":22},{"sys":3162},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3164,"metaTitle":405,"metaDescription":406,"mainTitle":3165,"subtitle":424,"heroImage":3180,"ctaButton":447,"ctaLink":448},[404],{"data":3166,"content":3167,"nodeType":74},{},[3168,3174],{"data":3169,"content":3170,"nodeType":78},{},[3171],{"data":3172,"marks":3173,"value":416,"nodeType":82},{},[],{"data":3175,"content":3176,"nodeType":87},{},[3177],{"data":3178,"marks":3179,"value":423,"nodeType":82},{},[],{"metadata":3181,"sys":3184,"fields":3189},{"tags":3182,"concepts":3183},[],[],{"space":3185,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3187,"publishedVersion":62,"revision":44,"locale":29},{"sys":3186},{"type":12,"linkType":13,"id":14},{"sys":3188},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3190},{"url":439,"details":3191,"fileName":445,"contentType":446},{"size":441,"image":3192},{"width":443,"height":444},{"sys":3194,"fields":3197},{"id":3195,"createdAt":3196},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":3198,"slug":3199,"articleIntro":3198,"category":3200},"331 - Produits en cours","compte-331-produits-en-cours",[3201],{"metadata":3202,"sys":3205,"fields":3212},{"tags":3203,"concepts":3204},[],[],{"space":3206,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3208,"publishedVersion":395,"revision":62,"contentType":3210,"locale":29},{"sys":3207},{"type":12,"linkType":13,"id":14},{"sys":3209},{"id":21,"type":12,"linkType":22},{"sys":3211},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3213,"metaTitle":405,"metaDescription":406,"mainTitle":3214,"subtitle":424,"heroImage":3229,"ctaButton":447,"ctaLink":448},[404],{"data":3215,"content":3216,"nodeType":74},{},[3217,3223],{"data":3218,"content":3219,"nodeType":78},{},[3220],{"data":3221,"marks":3222,"value":416,"nodeType":82},{},[],{"data":3224,"content":3225,"nodeType":87},{},[3226],{"data":3227,"marks":3228,"value":423,"nodeType":82},{},[],{"metadata":3230,"sys":3233,"fields":3238},{"tags":3231,"concepts":3232},[],[],{"space":3234,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3236,"publishedVersion":62,"revision":44,"locale":29},{"sys":3235},{"type":12,"linkType":13,"id":14},{"sys":3237},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3239},{"url":439,"details":3240,"fileName":445,"contentType":446},{"size":441,"image":3241},{"width":443,"height":444},{"sys":3243,"fields":3246},{"id":3244,"createdAt":3245},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":3247,"slug":3248,"articleIntro":-1,"category":3249},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[3250],{"metadata":3251,"sys":3254,"fields":3261},{"tags":3252,"concepts":3253},[],[],{"space":3255,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3257,"publishedVersion":395,"revision":62,"contentType":3259,"locale":29},{"sys":3256},{"type":12,"linkType":13,"id":14},{"sys":3258},{"id":21,"type":12,"linkType":22},{"sys":3260},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3262,"metaTitle":405,"metaDescription":406,"mainTitle":3263,"subtitle":424,"heroImage":3278,"ctaButton":447,"ctaLink":448},[404],{"data":3264,"content":3265,"nodeType":74},{},[3266,3272],{"data":3267,"content":3268,"nodeType":78},{},[3269],{"data":3270,"marks":3271,"value":416,"nodeType":82},{},[],{"data":3273,"content":3274,"nodeType":87},{},[3275],{"data":3276,"marks":3277,"value":423,"nodeType":82},{},[],{"metadata":3279,"sys":3282,"fields":3287},{"tags":3280,"concepts":3281},[],[],{"space":3283,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3285,"publishedVersion":62,"revision":44,"locale":29},{"sys":3284},{"type":12,"linkType":13,"id":14},{"sys":3286},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3288},{"url":439,"details":3289,"fileName":445,"contentType":446},{"size":441,"image":3290},{"width":443,"height":444},{"sys":3292,"fields":3295},{"id":3293,"createdAt":3294},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":3296,"slug":3297,"articleIntro":3298,"category":3299},"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.",[3300],{"metadata":3301,"sys":3304,"fields":3311},{"tags":3302,"concepts":3303},[],[],{"space":3305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3307,"publishedVersion":395,"revision":62,"contentType":3309,"locale":29},{"sys":3306},{"type":12,"linkType":13,"id":14},{"sys":3308},{"id":21,"type":12,"linkType":22},{"sys":3310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3312,"metaTitle":405,"metaDescription":406,"mainTitle":3313,"subtitle":424,"heroImage":3328,"ctaButton":447,"ctaLink":448},[404],{"data":3314,"content":3315,"nodeType":74},{},[3316,3322],{"data":3317,"content":3318,"nodeType":78},{},[3319],{"data":3320,"marks":3321,"value":416,"nodeType":82},{},[],{"data":3323,"content":3324,"nodeType":87},{},[3325],{"data":3326,"marks":3327,"value":423,"nodeType":82},{},[],{"metadata":3329,"sys":3332,"fields":3337},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3335,"publishedVersion":62,"revision":44,"locale":29},{"sys":3334},{"type":12,"linkType":13,"id":14},{"sys":3336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3338},{"url":439,"details":3339,"fileName":445,"contentType":446},{"size":441,"image":3340},{"width":443,"height":444},{"sys":3342,"fields":3345},{"id":3343,"createdAt":3344},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":3346,"slug":3347,"articleIntro":-1,"category":3348},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[3349],{"metadata":3350,"sys":3353,"fields":3360},{"tags":3351,"concepts":3352},[],[],{"space":3354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3356,"publishedVersion":395,"revision":62,"contentType":3358,"locale":29},{"sys":3355},{"type":12,"linkType":13,"id":14},{"sys":3357},{"id":21,"type":12,"linkType":22},{"sys":3359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3361,"metaTitle":405,"metaDescription":406,"mainTitle":3362,"subtitle":424,"heroImage":3377,"ctaButton":447,"ctaLink":448},[404],{"data":3363,"content":3364,"nodeType":74},{},[3365,3371],{"data":3366,"content":3367,"nodeType":78},{},[3368],{"data":3369,"marks":3370,"value":416,"nodeType":82},{},[],{"data":3372,"content":3373,"nodeType":87},{},[3374],{"data":3375,"marks":3376,"value":423,"nodeType":82},{},[],{"metadata":3378,"sys":3381,"fields":3386},{"tags":3379,"concepts":3380},[],[],{"space":3382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3384,"publishedVersion":62,"revision":44,"locale":29},{"sys":3383},{"type":12,"linkType":13,"id":14},{"sys":3385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3387},{"url":439,"details":3388,"fileName":445,"contentType":446},{"size":441,"image":3389},{"width":443,"height":444},{"sys":3391,"fields":3394},{"id":3392,"createdAt":3393},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":3395,"slug":3396,"articleIntro":3395,"category":3397},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[3398],{"metadata":3399,"sys":3402,"fields":3409},{"tags":3400,"concepts":3401},[],[],{"space":3403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3405,"publishedVersion":395,"revision":62,"contentType":3407,"locale":29},{"sys":3404},{"type":12,"linkType":13,"id":14},{"sys":3406},{"id":21,"type":12,"linkType":22},{"sys":3408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3410,"metaTitle":405,"metaDescription":406,"mainTitle":3411,"subtitle":424,"heroImage":3426,"ctaButton":447,"ctaLink":448},[404],{"data":3412,"content":3413,"nodeType":74},{},[3414,3420],{"data":3415,"content":3416,"nodeType":78},{},[3417],{"data":3418,"marks":3419,"value":416,"nodeType":82},{},[],{"data":3421,"content":3422,"nodeType":87},{},[3423],{"data":3424,"marks":3425,"value":423,"nodeType":82},{},[],{"metadata":3427,"sys":3430,"fields":3435},{"tags":3428,"concepts":3429},[],[],{"space":3431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3433,"publishedVersion":62,"revision":44,"locale":29},{"sys":3432},{"type":12,"linkType":13,"id":14},{"sys":3434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3436},{"url":439,"details":3437,"fileName":445,"contentType":446},{"size":441,"image":3438},{"width":443,"height":444},{"sys":3440,"fields":3443},{"id":3441,"createdAt":3442},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":3444,"slug":3445,"articleIntro":-1,"category":3446},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[3447],{"metadata":3448,"sys":3451,"fields":3458},{"tags":3449,"concepts":3450},[],[],{"space":3452,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3454,"publishedVersion":395,"revision":62,"contentType":3456,"locale":29},{"sys":3453},{"type":12,"linkType":13,"id":14},{"sys":3455},{"id":21,"type":12,"linkType":22},{"sys":3457},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3459,"metaTitle":405,"metaDescription":406,"mainTitle":3460,"subtitle":424,"heroImage":3475,"ctaButton":447,"ctaLink":448},[404],{"data":3461,"content":3462,"nodeType":74},{},[3463,3469],{"data":3464,"content":3465,"nodeType":78},{},[3466],{"data":3467,"marks":3468,"value":416,"nodeType":82},{},[],{"data":3470,"content":3471,"nodeType":87},{},[3472],{"data":3473,"marks":3474,"value":423,"nodeType":82},{},[],{"metadata":3476,"sys":3479,"fields":3484},{"tags":3477,"concepts":3478},[],[],{"space":3480,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3482,"publishedVersion":62,"revision":44,"locale":29},{"sys":3481},{"type":12,"linkType":13,"id":14},{"sys":3483},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3485},{"url":439,"details":3486,"fileName":445,"contentType":446},{"size":441,"image":3487},{"width":443,"height":444},{"sys":3489,"fields":3492},{"id":3490,"createdAt":3491},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":3493,"slug":3494,"articleIntro":3493,"category":3495},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[3496],{"metadata":3497,"sys":3500,"fields":3507},{"tags":3498,"concepts":3499},[],[],{"space":3501,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3503,"publishedVersion":395,"revision":62,"contentType":3505,"locale":29},{"sys":3502},{"type":12,"linkType":13,"id":14},{"sys":3504},{"id":21,"type":12,"linkType":22},{"sys":3506},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3508,"metaTitle":405,"metaDescription":406,"mainTitle":3509,"subtitle":424,"heroImage":3524,"ctaButton":447,"ctaLink":448},[404],{"data":3510,"content":3511,"nodeType":74},{},[3512,3518],{"data":3513,"content":3514,"nodeType":78},{},[3515],{"data":3516,"marks":3517,"value":416,"nodeType":82},{},[],{"data":3519,"content":3520,"nodeType":87},{},[3521],{"data":3522,"marks":3523,"value":423,"nodeType":82},{},[],{"metadata":3525,"sys":3528,"fields":3533},{"tags":3526,"concepts":3527},[],[],{"space":3529,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3531,"publishedVersion":62,"revision":44,"locale":29},{"sys":3530},{"type":12,"linkType":13,"id":14},{"sys":3532},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3534},{"url":439,"details":3535,"fileName":445,"contentType":446},{"size":441,"image":3536},{"width":443,"height":444},{"sys":3538,"fields":3541},{"id":3539,"createdAt":3540},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":3542,"slug":3543,"articleIntro":3542,"category":3544},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[3545],{"metadata":3546,"sys":3549,"fields":3556},{"tags":3547,"concepts":3548},[],[],{"space":3550,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3552,"publishedVersion":395,"revision":62,"contentType":3554,"locale":29},{"sys":3551},{"type":12,"linkType":13,"id":14},{"sys":3553},{"id":21,"type":12,"linkType":22},{"sys":3555},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3557,"metaTitle":405,"metaDescription":406,"mainTitle":3558,"subtitle":424,"heroImage":3573,"ctaButton":447,"ctaLink":448},[404],{"data":3559,"content":3560,"nodeType":74},{},[3561,3567],{"data":3562,"content":3563,"nodeType":78},{},[3564],{"data":3565,"marks":3566,"value":416,"nodeType":82},{},[],{"data":3568,"content":3569,"nodeType":87},{},[3570],{"data":3571,"marks":3572,"value":423,"nodeType":82},{},[],{"metadata":3574,"sys":3577,"fields":3582},{"tags":3575,"concepts":3576},[],[],{"space":3578,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3580,"publishedVersion":62,"revision":44,"locale":29},{"sys":3579},{"type":12,"linkType":13,"id":14},{"sys":3581},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3583},{"url":439,"details":3584,"fileName":445,"contentType":446},{"size":441,"image":3585},{"width":443,"height":444},{"sys":3587,"fields":3590},{"id":3588,"createdAt":3589},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":3591,"slug":3592,"articleIntro":-1,"category":3593},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[3594],{"metadata":3595,"sys":3598,"fields":3605},{"tags":3596,"concepts":3597},[],[],{"space":3599,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3601,"publishedVersion":395,"revision":62,"contentType":3603,"locale":29},{"sys":3600},{"type":12,"linkType":13,"id":14},{"sys":3602},{"id":21,"type":12,"linkType":22},{"sys":3604},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3606,"metaTitle":405,"metaDescription":406,"mainTitle":3607,"subtitle":424,"heroImage":3622,"ctaButton":447,"ctaLink":448},[404],{"data":3608,"content":3609,"nodeType":74},{},[3610,3616],{"data":3611,"content":3612,"nodeType":78},{},[3613],{"data":3614,"marks":3615,"value":416,"nodeType":82},{},[],{"data":3617,"content":3618,"nodeType":87},{},[3619],{"data":3620,"marks":3621,"value":423,"nodeType":82},{},[],{"metadata":3623,"sys":3626,"fields":3631},{"tags":3624,"concepts":3625},[],[],{"space":3627,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3629,"publishedVersion":62,"revision":44,"locale":29},{"sys":3628},{"type":12,"linkType":13,"id":14},{"sys":3630},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3632},{"url":439,"details":3633,"fileName":445,"contentType":446},{"size":441,"image":3634},{"width":443,"height":444},{"sys":3636,"fields":3639},{"id":3637,"createdAt":3638},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":3640,"slug":3641,"articleIntro":-1,"category":3642},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[3643],{"metadata":3644,"sys":3647,"fields":3654},{"tags":3645,"concepts":3646},[],[],{"space":3648,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3650,"publishedVersion":395,"revision":62,"contentType":3652,"locale":29},{"sys":3649},{"type":12,"linkType":13,"id":14},{"sys":3651},{"id":21,"type":12,"linkType":22},{"sys":3653},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3655,"metaTitle":405,"metaDescription":406,"mainTitle":3656,"subtitle":424,"heroImage":3671,"ctaButton":447,"ctaLink":448},[404],{"data":3657,"content":3658,"nodeType":74},{},[3659,3665],{"data":3660,"content":3661,"nodeType":78},{},[3662],{"data":3663,"marks":3664,"value":416,"nodeType":82},{},[],{"data":3666,"content":3667,"nodeType":87},{},[3668],{"data":3669,"marks":3670,"value":423,"nodeType":82},{},[],{"metadata":3672,"sys":3675,"fields":3680},{"tags":3673,"concepts":3674},[],[],{"space":3676,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3678,"publishedVersion":62,"revision":44,"locale":29},{"sys":3677},{"type":12,"linkType":13,"id":14},{"sys":3679},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3681},{"url":439,"details":3682,"fileName":445,"contentType":446},{"size":441,"image":3683},{"width":443,"height":444},{"sys":3685,"fields":3688},{"id":3686,"createdAt":3687},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":3689,"slug":3690,"articleIntro":3689,"category":3691},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[3692],{"metadata":3693,"sys":3696,"fields":3703},{"tags":3694,"concepts":3695},[],[],{"space":3697,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3699,"publishedVersion":395,"revision":62,"contentType":3701,"locale":29},{"sys":3698},{"type":12,"linkType":13,"id":14},{"sys":3700},{"id":21,"type":12,"linkType":22},{"sys":3702},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3704,"metaTitle":405,"metaDescription":406,"mainTitle":3705,"subtitle":424,"heroImage":3720,"ctaButton":447,"ctaLink":448},[404],{"data":3706,"content":3707,"nodeType":74},{},[3708,3714],{"data":3709,"content":3710,"nodeType":78},{},[3711],{"data":3712,"marks":3713,"value":416,"nodeType":82},{},[],{"data":3715,"content":3716,"nodeType":87},{},[3717],{"data":3718,"marks":3719,"value":423,"nodeType":82},{},[],{"metadata":3721,"sys":3724,"fields":3729},{"tags":3722,"concepts":3723},[],[],{"space":3725,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3727,"publishedVersion":62,"revision":44,"locale":29},{"sys":3726},{"type":12,"linkType":13,"id":14},{"sys":3728},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3730},{"url":439,"details":3731,"fileName":445,"contentType":446},{"size":441,"image":3732},{"width":443,"height":444},{"sys":3734,"fields":3737},{"id":3735,"createdAt":3736},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":3738,"slug":3739,"articleIntro":3738,"category":3740},"68174 - Créances","compte-68174-creances",[3741],{"metadata":3742,"sys":3745,"fields":3752},{"tags":3743,"concepts":3744},[],[],{"space":3746,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3748,"publishedVersion":395,"revision":62,"contentType":3750,"locale":29},{"sys":3747},{"type":12,"linkType":13,"id":14},{"sys":3749},{"id":21,"type":12,"linkType":22},{"sys":3751},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3753,"metaTitle":405,"metaDescription":406,"mainTitle":3754,"subtitle":424,"heroImage":3769,"ctaButton":447,"ctaLink":448},[404],{"data":3755,"content":3756,"nodeType":74},{},[3757,3763],{"data":3758,"content":3759,"nodeType":78},{},[3760],{"data":3761,"marks":3762,"value":416,"nodeType":82},{},[],{"data":3764,"content":3765,"nodeType":87},{},[3766],{"data":3767,"marks":3768,"value":423,"nodeType":82},{},[],{"metadata":3770,"sys":3773,"fields":3778},{"tags":3771,"concepts":3772},[],[],{"space":3774,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3776,"publishedVersion":62,"revision":44,"locale":29},{"sys":3775},{"type":12,"linkType":13,"id":14},{"sys":3777},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3779},{"url":439,"details":3780,"fileName":445,"contentType":446},{"size":441,"image":3781},{"width":443,"height":444},{"sys":3783,"fields":3786},{"id":3784,"createdAt":3785},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":3787,"slug":3788,"articleIntro":3787,"category":3789},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[3790],{"metadata":3791,"sys":3794,"fields":3801},{"tags":3792,"concepts":3793},[],[],{"space":3795,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3797,"publishedVersion":395,"revision":62,"contentType":3799,"locale":29},{"sys":3796},{"type":12,"linkType":13,"id":14},{"sys":3798},{"id":21,"type":12,"linkType":22},{"sys":3800},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3802,"metaTitle":405,"metaDescription":406,"mainTitle":3803,"subtitle":424,"heroImage":3818,"ctaButton":447,"ctaLink":448},[404],{"data":3804,"content":3805,"nodeType":74},{},[3806,3812],{"data":3807,"content":3808,"nodeType":78},{},[3809],{"data":3810,"marks":3811,"value":416,"nodeType":82},{},[],{"data":3813,"content":3814,"nodeType":87},{},[3815],{"data":3816,"marks":3817,"value":423,"nodeType":82},{},[],{"metadata":3819,"sys":3822,"fields":3827},{"tags":3820,"concepts":3821},[],[],{"space":3823,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3825,"publishedVersion":62,"revision":44,"locale":29},{"sys":3824},{"type":12,"linkType":13,"id":14},{"sys":3826},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3828},{"url":439,"details":3829,"fileName":445,"contentType":446},{"size":441,"image":3830},{"width":443,"height":444},{"sys":3832,"fields":3835},{"id":3833,"createdAt":3834},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":3836,"slug":3837,"articleIntro":3836,"category":3838},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[3839],{"metadata":3840,"sys":3843,"fields":3850},{"tags":3841,"concepts":3842},[],[],{"space":3844,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3846,"publishedVersion":395,"revision":62,"contentType":3848,"locale":29},{"sys":3845},{"type":12,"linkType":13,"id":14},{"sys":3847},{"id":21,"type":12,"linkType":22},{"sys":3849},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3851,"metaTitle":405,"metaDescription":406,"mainTitle":3852,"subtitle":424,"heroImage":3867,"ctaButton":447,"ctaLink":448},[404],{"data":3853,"content":3854,"nodeType":74},{},[3855,3861],{"data":3856,"content":3857,"nodeType":78},{},[3858],{"data":3859,"marks":3860,"value":416,"nodeType":82},{},[],{"data":3862,"content":3863,"nodeType":87},{},[3864],{"data":3865,"marks":3866,"value":423,"nodeType":82},{},[],{"metadata":3868,"sys":3871,"fields":3876},{"tags":3869,"concepts":3870},[],[],{"space":3872,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3874,"publishedVersion":62,"revision":44,"locale":29},{"sys":3873},{"type":12,"linkType":13,"id":14},{"sys":3875},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3877},{"url":439,"details":3878,"fileName":445,"contentType":446},{"size":441,"image":3879},{"width":443,"height":444},{"sys":3881,"fields":3884},{"id":3882,"createdAt":3883},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":3885,"slug":3886,"articleIntro":3885,"category":3887},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[3888],{"metadata":3889,"sys":3892,"fields":3899},{"tags":3890,"concepts":3891},[],[],{"space":3893,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3895,"publishedVersion":395,"revision":62,"contentType":3897,"locale":29},{"sys":3894},{"type":12,"linkType":13,"id":14},{"sys":3896},{"id":21,"type":12,"linkType":22},{"sys":3898},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3900,"metaTitle":405,"metaDescription":406,"mainTitle":3901,"subtitle":424,"heroImage":3916,"ctaButton":447,"ctaLink":448},[404],{"data":3902,"content":3903,"nodeType":74},{},[3904,3910],{"data":3905,"content":3906,"nodeType":78},{},[3907],{"data":3908,"marks":3909,"value":416,"nodeType":82},{},[],{"data":3911,"content":3912,"nodeType":87},{},[3913],{"data":3914,"marks":3915,"value":423,"nodeType":82},{},[],{"metadata":3917,"sys":3920,"fields":3925},{"tags":3918,"concepts":3919},[],[],{"space":3921,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3923,"publishedVersion":62,"revision":44,"locale":29},{"sys":3922},{"type":12,"linkType":13,"id":14},{"sys":3924},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3926},{"url":439,"details":3927,"fileName":445,"contentType":446},{"size":441,"image":3928},{"width":443,"height":444},{"sys":3930,"fields":3933},{"id":3931,"createdAt":3932},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":3934,"slug":3935,"articleIntro":-1,"category":3936},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[3937],{"metadata":3938,"sys":3941,"fields":3948},{"tags":3939,"concepts":3940},[],[],{"space":3942,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3944,"publishedVersion":395,"revision":62,"contentType":3946,"locale":29},{"sys":3943},{"type":12,"linkType":13,"id":14},{"sys":3945},{"id":21,"type":12,"linkType":22},{"sys":3947},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3949,"metaTitle":405,"metaDescription":406,"mainTitle":3950,"subtitle":424,"heroImage":3965,"ctaButton":447,"ctaLink":448},[404],{"data":3951,"content":3952,"nodeType":74},{},[3953,3959],{"data":3954,"content":3955,"nodeType":78},{},[3956],{"data":3957,"marks":3958,"value":416,"nodeType":82},{},[],{"data":3960,"content":3961,"nodeType":87},{},[3962],{"data":3963,"marks":3964,"value":423,"nodeType":82},{},[],{"metadata":3966,"sys":3969,"fields":3974},{"tags":3967,"concepts":3968},[],[],{"space":3970,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3972,"publishedVersion":62,"revision":44,"locale":29},{"sys":3971},{"type":12,"linkType":13,"id":14},{"sys":3973},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3975},{"url":439,"details":3976,"fileName":445,"contentType":446},{"size":441,"image":3977},{"width":443,"height":444},{"sys":3979,"fields":3982},{"id":3980,"createdAt":3981},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":3983,"slug":3984,"articleIntro":3983,"category":3985},"274 - Prêts","compte-274-prets",[3986],{"metadata":3987,"sys":3990,"fields":3997},{"tags":3988,"concepts":3989},[],[],{"space":3991,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3993,"publishedVersion":395,"revision":62,"contentType":3995,"locale":29},{"sys":3992},{"type":12,"linkType":13,"id":14},{"sys":3994},{"id":21,"type":12,"linkType":22},{"sys":3996},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3998,"metaTitle":405,"metaDescription":406,"mainTitle":3999,"subtitle":424,"heroImage":4014,"ctaButton":447,"ctaLink":448},[404],{"data":4000,"content":4001,"nodeType":74},{},[4002,4008],{"data":4003,"content":4004,"nodeType":78},{},[4005],{"data":4006,"marks":4007,"value":416,"nodeType":82},{},[],{"data":4009,"content":4010,"nodeType":87},{},[4011],{"data":4012,"marks":4013,"value":423,"nodeType":82},{},[],{"metadata":4015,"sys":4018,"fields":4023},{"tags":4016,"concepts":4017},[],[],{"space":4019,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4021,"publishedVersion":62,"revision":44,"locale":29},{"sys":4020},{"type":12,"linkType":13,"id":14},{"sys":4022},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4024},{"url":439,"details":4025,"fileName":445,"contentType":446},{"size":441,"image":4026},{"width":443,"height":444},{"sys":4028,"fields":4031},{"id":4029,"createdAt":4030},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":4032,"slug":4033,"articleIntro":4032,"category":4034},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[4035],{"metadata":4036,"sys":4039,"fields":4046},{"tags":4037,"concepts":4038},[],[],{"space":4040,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4042,"publishedVersion":395,"revision":62,"contentType":4044,"locale":29},{"sys":4041},{"type":12,"linkType":13,"id":14},{"sys":4043},{"id":21,"type":12,"linkType":22},{"sys":4045},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4047,"metaTitle":405,"metaDescription":406,"mainTitle":4048,"subtitle":424,"heroImage":4063,"ctaButton":447,"ctaLink":448},[404],{"data":4049,"content":4050,"nodeType":74},{},[4051,4057],{"data":4052,"content":4053,"nodeType":78},{},[4054],{"data":4055,"marks":4056,"value":416,"nodeType":82},{},[],{"data":4058,"content":4059,"nodeType":87},{},[4060],{"data":4061,"marks":4062,"value":423,"nodeType":82},{},[],{"metadata":4064,"sys":4067,"fields":4072},{"tags":4065,"concepts":4066},[],[],{"space":4068,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4070,"publishedVersion":62,"revision":44,"locale":29},{"sys":4069},{"type":12,"linkType":13,"id":14},{"sys":4071},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4073},{"url":439,"details":4074,"fileName":445,"contentType":446},{"size":441,"image":4075},{"width":443,"height":444},{"sys":4077,"fields":4080},{"id":4078,"createdAt":4079},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":4081,"slug":4082,"articleIntro":4081,"category":4083},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[4084],{"metadata":4085,"sys":4088,"fields":4095},{"tags":4086,"concepts":4087},[],[],{"space":4089,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4091,"publishedVersion":395,"revision":62,"contentType":4093,"locale":29},{"sys":4090},{"type":12,"linkType":13,"id":14},{"sys":4092},{"id":21,"type":12,"linkType":22},{"sys":4094},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4096,"metaTitle":405,"metaDescription":406,"mainTitle":4097,"subtitle":424,"heroImage":4112,"ctaButton":447,"ctaLink":448},[404],{"data":4098,"content":4099,"nodeType":74},{},[4100,4106],{"data":4101,"content":4102,"nodeType":78},{},[4103],{"data":4104,"marks":4105,"value":416,"nodeType":82},{},[],{"data":4107,"content":4108,"nodeType":87},{},[4109],{"data":4110,"marks":4111,"value":423,"nodeType":82},{},[],{"metadata":4113,"sys":4116,"fields":4121},{"tags":4114,"concepts":4115},[],[],{"space":4117,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4119,"publishedVersion":62,"revision":44,"locale":29},{"sys":4118},{"type":12,"linkType":13,"id":14},{"sys":4120},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4122},{"url":439,"details":4123,"fileName":445,"contentType":446},{"size":441,"image":4124},{"width":443,"height":444},{"sys":4126,"fields":4129},{"id":4127,"createdAt":4128},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":4130,"slug":4131,"articleIntro":4130,"category":4132},"Compte 58 - Virements internes","compte-58-virements-internes",[4133],{"metadata":4134,"sys":4137,"fields":4144},{"tags":4135,"concepts":4136},[],[],{"space":4138,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4140,"publishedVersion":395,"revision":62,"contentType":4142,"locale":29},{"sys":4139},{"type":12,"linkType":13,"id":14},{"sys":4141},{"id":21,"type":12,"linkType":22},{"sys":4143},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4145,"metaTitle":405,"metaDescription":406,"mainTitle":4146,"subtitle":424,"heroImage":4161,"ctaButton":447,"ctaLink":448},[404],{"data":4147,"content":4148,"nodeType":74},{},[4149,4155],{"data":4150,"content":4151,"nodeType":78},{},[4152],{"data":4153,"marks":4154,"value":416,"nodeType":82},{},[],{"data":4156,"content":4157,"nodeType":87},{},[4158],{"data":4159,"marks":4160,"value":423,"nodeType":82},{},[],{"metadata":4162,"sys":4165,"fields":4170},{"tags":4163,"concepts":4164},[],[],{"space":4166,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4168,"publishedVersion":62,"revision":44,"locale":29},{"sys":4167},{"type":12,"linkType":13,"id":14},{"sys":4169},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4171},{"url":439,"details":4172,"fileName":445,"contentType":446},{"size":441,"image":4173},{"width":443,"height":444},{"sys":4175,"fields":4178},{"id":4176,"createdAt":4177},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":4179,"slug":4180,"articleIntro":4179,"category":4181},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[4182],{"metadata":4183,"sys":4186,"fields":4193},{"tags":4184,"concepts":4185},[],[],{"space":4187,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4189,"publishedVersion":395,"revision":62,"contentType":4191,"locale":29},{"sys":4188},{"type":12,"linkType":13,"id":14},{"sys":4190},{"id":21,"type":12,"linkType":22},{"sys":4192},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4194,"metaTitle":405,"metaDescription":406,"mainTitle":4195,"subtitle":424,"heroImage":4210,"ctaButton":447,"ctaLink":448},[404],{"data":4196,"content":4197,"nodeType":74},{},[4198,4204],{"data":4199,"content":4200,"nodeType":78},{},[4201],{"data":4202,"marks":4203,"value":416,"nodeType":82},{},[],{"data":4205,"content":4206,"nodeType":87},{},[4207],{"data":4208,"marks":4209,"value":423,"nodeType":82},{},[],{"metadata":4211,"sys":4214,"fields":4219},{"tags":4212,"concepts":4213},[],[],{"space":4215,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4217,"publishedVersion":62,"revision":44,"locale":29},{"sys":4216},{"type":12,"linkType":13,"id":14},{"sys":4218},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4220},{"url":439,"details":4221,"fileName":445,"contentType":446},{"size":441,"image":4222},{"width":443,"height":444},{"sys":4224,"fields":4227},{"id":4225,"createdAt":4226},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":4228,"slug":4229,"articleIntro":4228,"category":4230},"2185 - Cheptel","compte-2185-cheptel",[4231],{"metadata":4232,"sys":4235,"fields":4242},{"tags":4233,"concepts":4234},[],[],{"space":4236,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4238,"publishedVersion":395,"revision":62,"contentType":4240,"locale":29},{"sys":4237},{"type":12,"linkType":13,"id":14},{"sys":4239},{"id":21,"type":12,"linkType":22},{"sys":4241},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4243,"metaTitle":405,"metaDescription":406,"mainTitle":4244,"subtitle":424,"heroImage":4259,"ctaButton":447,"ctaLink":448},[404],{"data":4245,"content":4246,"nodeType":74},{},[4247,4253],{"data":4248,"content":4249,"nodeType":78},{},[4250],{"data":4251,"marks":4252,"value":416,"nodeType":82},{},[],{"data":4254,"content":4255,"nodeType":87},{},[4256],{"data":4257,"marks":4258,"value":423,"nodeType":82},{},[],{"metadata":4260,"sys":4263,"fields":4268},{"tags":4261,"concepts":4262},[],[],{"space":4264,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4266,"publishedVersion":62,"revision":44,"locale":29},{"sys":4265},{"type":12,"linkType":13,"id":14},{"sys":4267},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4269},{"url":439,"details":4270,"fileName":445,"contentType":446},{"size":441,"image":4271},{"width":443,"height":444},{"sys":4273,"fields":4276},{"id":4274,"createdAt":4275},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":4277,"slug":4278,"articleIntro":4277,"category":4279},"Compte 2131 - Bâtiments","compte-2131-batiments",[4280],{"metadata":4281,"sys":4284,"fields":4291},{"tags":4282,"concepts":4283},[],[],{"space":4285,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4287,"publishedVersion":395,"revision":62,"contentType":4289,"locale":29},{"sys":4286},{"type":12,"linkType":13,"id":14},{"sys":4288},{"id":21,"type":12,"linkType":22},{"sys":4290},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4292,"metaTitle":405,"metaDescription":406,"mainTitle":4293,"subtitle":424,"heroImage":4308,"ctaButton":447,"ctaLink":448},[404],{"data":4294,"content":4295,"nodeType":74},{},[4296,4302],{"data":4297,"content":4298,"nodeType":78},{},[4299],{"data":4300,"marks":4301,"value":416,"nodeType":82},{},[],{"data":4303,"content":4304,"nodeType":87},{},[4305],{"data":4306,"marks":4307,"value":423,"nodeType":82},{},[],{"metadata":4309,"sys":4312,"fields":4317},{"tags":4310,"concepts":4311},[],[],{"space":4313,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4315,"publishedVersion":62,"revision":44,"locale":29},{"sys":4314},{"type":12,"linkType":13,"id":14},{"sys":4316},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4318},{"url":439,"details":4319,"fileName":445,"contentType":446},{"size":441,"image":4320},{"width":443,"height":444},{"sys":4322,"fields":4325},{"id":4323,"createdAt":4324},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":4326,"slug":4327,"articleIntro":4326,"category":4328},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[4329],{"metadata":4330,"sys":4333,"fields":4340},{"tags":4331,"concepts":4332},[],[],{"space":4334,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4336,"publishedVersion":395,"revision":62,"contentType":4338,"locale":29},{"sys":4335},{"type":12,"linkType":13,"id":14},{"sys":4337},{"id":21,"type":12,"linkType":22},{"sys":4339},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4341,"metaTitle":405,"metaDescription":406,"mainTitle":4342,"subtitle":424,"heroImage":4357,"ctaButton":447,"ctaLink":448},[404],{"data":4343,"content":4344,"nodeType":74},{},[4345,4351],{"data":4346,"content":4347,"nodeType":78},{},[4348],{"data":4349,"marks":4350,"value":416,"nodeType":82},{},[],{"data":4352,"content":4353,"nodeType":87},{},[4354],{"data":4355,"marks":4356,"value":423,"nodeType":82},{},[],{"metadata":4358,"sys":4361,"fields":4366},{"tags":4359,"concepts":4360},[],[],{"space":4362,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4364,"publishedVersion":62,"revision":44,"locale":29},{"sys":4363},{"type":12,"linkType":13,"id":14},{"sys":4365},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4367},{"url":439,"details":4368,"fileName":445,"contentType":446},{"size":441,"image":4369},{"width":443,"height":444},{"sys":4371,"fields":4374},{"id":4372,"createdAt":4373},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":4375,"slug":4376,"articleIntro":-1,"category":4377},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[4378],{"metadata":4379,"sys":4382,"fields":4389},{"tags":4380,"concepts":4381},[],[],{"space":4383,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4385,"publishedVersion":395,"revision":62,"contentType":4387,"locale":29},{"sys":4384},{"type":12,"linkType":13,"id":14},{"sys":4386},{"id":21,"type":12,"linkType":22},{"sys":4388},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4390,"metaTitle":405,"metaDescription":406,"mainTitle":4391,"subtitle":424,"heroImage":4406,"ctaButton":447,"ctaLink":448},[404],{"data":4392,"content":4393,"nodeType":74},{},[4394,4400],{"data":4395,"content":4396,"nodeType":78},{},[4397],{"data":4398,"marks":4399,"value":416,"nodeType":82},{},[],{"data":4401,"content":4402,"nodeType":87},{},[4403],{"data":4404,"marks":4405,"value":423,"nodeType":82},{},[],{"metadata":4407,"sys":4410,"fields":4415},{"tags":4408,"concepts":4409},[],[],{"space":4411,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4413,"publishedVersion":62,"revision":44,"locale":29},{"sys":4412},{"type":12,"linkType":13,"id":14},{"sys":4414},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4416},{"url":439,"details":4417,"fileName":445,"contentType":446},{"size":441,"image":4418},{"width":443,"height":444},{"sys":4420,"fields":4423},{"id":4421,"createdAt":4422},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":4424,"slug":4425,"articleIntro":4424,"category":4426},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[4427],{"metadata":4428,"sys":4431,"fields":4438},{"tags":4429,"concepts":4430},[],[],{"space":4432,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4434,"publishedVersion":395,"revision":62,"contentType":4436,"locale":29},{"sys":4433},{"type":12,"linkType":13,"id":14},{"sys":4435},{"id":21,"type":12,"linkType":22},{"sys":4437},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4439,"metaTitle":405,"metaDescription":406,"mainTitle":4440,"subtitle":424,"heroImage":4455,"ctaButton":447,"ctaLink":448},[404],{"data":4441,"content":4442,"nodeType":74},{},[4443,4449],{"data":4444,"content":4445,"nodeType":78},{},[4446],{"data":4447,"marks":4448,"value":416,"nodeType":82},{},[],{"data":4450,"content":4451,"nodeType":87},{},[4452],{"data":4453,"marks":4454,"value":423,"nodeType":82},{},[],{"metadata":4456,"sys":4459,"fields":4464},{"tags":4457,"concepts":4458},[],[],{"space":4460,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4462,"publishedVersion":62,"revision":44,"locale":29},{"sys":4461},{"type":12,"linkType":13,"id":14},{"sys":4463},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4465},{"url":439,"details":4466,"fileName":445,"contentType":446},{"size":441,"image":4467},{"width":443,"height":444},{"sys":4469,"fields":4472},{"id":4470,"createdAt":4471},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":4473,"slug":4474,"articleIntro":4473,"category":4475},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[4476],{"metadata":4477,"sys":4480,"fields":4487},{"tags":4478,"concepts":4479},[],[],{"space":4481,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4483,"publishedVersion":395,"revision":62,"contentType":4485,"locale":29},{"sys":4482},{"type":12,"linkType":13,"id":14},{"sys":4484},{"id":21,"type":12,"linkType":22},{"sys":4486},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4488,"metaTitle":405,"metaDescription":406,"mainTitle":4489,"subtitle":424,"heroImage":4504,"ctaButton":447,"ctaLink":448},[404],{"data":4490,"content":4491,"nodeType":74},{},[4492,4498],{"data":4493,"content":4494,"nodeType":78},{},[4495],{"data":4496,"marks":4497,"value":416,"nodeType":82},{},[],{"data":4499,"content":4500,"nodeType":87},{},[4501],{"data":4502,"marks":4503,"value":423,"nodeType":82},{},[],{"metadata":4505,"sys":4508,"fields":4513},{"tags":4506,"concepts":4507},[],[],{"space":4509,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4511,"publishedVersion":62,"revision":44,"locale":29},{"sys":4510},{"type":12,"linkType":13,"id":14},{"sys":4512},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4514},{"url":439,"details":4515,"fileName":445,"contentType":446},{"size":441,"image":4516},{"width":443,"height":444},{"sys":4518,"fields":4521},{"id":4519,"createdAt":4520},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":4522,"slug":4523,"articleIntro":4522,"category":4524},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[4525],{"metadata":4526,"sys":4529,"fields":4536},{"tags":4527,"concepts":4528},[],[],{"space":4530,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4532,"publishedVersion":395,"revision":62,"contentType":4534,"locale":29},{"sys":4531},{"type":12,"linkType":13,"id":14},{"sys":4533},{"id":21,"type":12,"linkType":22},{"sys":4535},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4537,"metaTitle":405,"metaDescription":406,"mainTitle":4538,"subtitle":424,"heroImage":4553,"ctaButton":447,"ctaLink":448},[404],{"data":4539,"content":4540,"nodeType":74},{},[4541,4547],{"data":4542,"content":4543,"nodeType":78},{},[4544],{"data":4545,"marks":4546,"value":416,"nodeType":82},{},[],{"data":4548,"content":4549,"nodeType":87},{},[4550],{"data":4551,"marks":4552,"value":423,"nodeType":82},{},[],{"metadata":4554,"sys":4557,"fields":4562},{"tags":4555,"concepts":4556},[],[],{"space":4558,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4560,"publishedVersion":62,"revision":44,"locale":29},{"sys":4559},{"type":12,"linkType":13,"id":14},{"sys":4561},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4563},{"url":439,"details":4564,"fileName":445,"contentType":446},{"size":441,"image":4565},{"width":443,"height":444},{"sys":4567,"fields":4570},{"id":4568,"createdAt":4569},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":4571,"slug":4572,"articleIntro":-1,"category":4573},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[4574],{"metadata":4575,"sys":4578,"fields":4585},{"tags":4576,"concepts":4577},[],[],{"space":4579,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4581,"publishedVersion":395,"revision":62,"contentType":4583,"locale":29},{"sys":4580},{"type":12,"linkType":13,"id":14},{"sys":4582},{"id":21,"type":12,"linkType":22},{"sys":4584},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4586,"metaTitle":405,"metaDescription":406,"mainTitle":4587,"subtitle":424,"heroImage":4602,"ctaButton":447,"ctaLink":448},[404],{"data":4588,"content":4589,"nodeType":74},{},[4590,4596],{"data":4591,"content":4592,"nodeType":78},{},[4593],{"data":4594,"marks":4595,"value":416,"nodeType":82},{},[],{"data":4597,"content":4598,"nodeType":87},{},[4599],{"data":4600,"marks":4601,"value":423,"nodeType":82},{},[],{"metadata":4603,"sys":4606,"fields":4611},{"tags":4604,"concepts":4605},[],[],{"space":4607,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4609,"publishedVersion":62,"revision":44,"locale":29},{"sys":4608},{"type":12,"linkType":13,"id":14},{"sys":4610},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4612},{"url":439,"details":4613,"fileName":445,"contentType":446},{"size":441,"image":4614},{"width":443,"height":444},{"sys":4616,"fields":4619},{"id":4617,"createdAt":4618},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":4620,"slug":4621,"articleIntro":4620,"category":4622},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[4623],{"metadata":4624,"sys":4627,"fields":4634},{"tags":4625,"concepts":4626},[],[],{"space":4628,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4630,"publishedVersion":395,"revision":62,"contentType":4632,"locale":29},{"sys":4629},{"type":12,"linkType":13,"id":14},{"sys":4631},{"id":21,"type":12,"linkType":22},{"sys":4633},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4635,"metaTitle":405,"metaDescription":406,"mainTitle":4636,"subtitle":424,"heroImage":4651,"ctaButton":447,"ctaLink":448},[404],{"data":4637,"content":4638,"nodeType":74},{},[4639,4645],{"data":4640,"content":4641,"nodeType":78},{},[4642],{"data":4643,"marks":4644,"value":416,"nodeType":82},{},[],{"data":4646,"content":4647,"nodeType":87},{},[4648],{"data":4649,"marks":4650,"value":423,"nodeType":82},{},[],{"metadata":4652,"sys":4655,"fields":4660},{"tags":4653,"concepts":4654},[],[],{"space":4656,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4658,"publishedVersion":62,"revision":44,"locale":29},{"sys":4657},{"type":12,"linkType":13,"id":14},{"sys":4659},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4661},{"url":439,"details":4662,"fileName":445,"contentType":446},{"size":441,"image":4663},{"width":443,"height":444},{"sys":4665,"fields":4668},{"id":4666,"createdAt":4667},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":4669,"slug":4670,"articleIntro":4669,"category":4671},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[4672],{"metadata":4673,"sys":4676,"fields":4683},{"tags":4674,"concepts":4675},[],[],{"space":4677,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4679,"publishedVersion":395,"revision":62,"contentType":4681,"locale":29},{"sys":4678},{"type":12,"linkType":13,"id":14},{"sys":4680},{"id":21,"type":12,"linkType":22},{"sys":4682},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4684,"metaTitle":405,"metaDescription":406,"mainTitle":4685,"subtitle":424,"heroImage":4700,"ctaButton":447,"ctaLink":448},[404],{"data":4686,"content":4687,"nodeType":74},{},[4688,4694],{"data":4689,"content":4690,"nodeType":78},{},[4691],{"data":4692,"marks":4693,"value":416,"nodeType":82},{},[],{"data":4695,"content":4696,"nodeType":87},{},[4697],{"data":4698,"marks":4699,"value":423,"nodeType":82},{},[],{"metadata":4701,"sys":4704,"fields":4709},{"tags":4702,"concepts":4703},[],[],{"space":4705,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4707,"publishedVersion":62,"revision":44,"locale":29},{"sys":4706},{"type":12,"linkType":13,"id":14},{"sys":4708},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4710},{"url":439,"details":4711,"fileName":445,"contentType":446},{"size":441,"image":4712},{"width":443,"height":444},{"sys":4714,"fields":4717},{"id":4715,"createdAt":4716},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":4718,"slug":4719,"articleIntro":-1,"category":4720},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[4721],{"metadata":4722,"sys":4725,"fields":4732},{"tags":4723,"concepts":4724},[],[],{"space":4726,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4728,"publishedVersion":395,"revision":62,"contentType":4730,"locale":29},{"sys":4727},{"type":12,"linkType":13,"id":14},{"sys":4729},{"id":21,"type":12,"linkType":22},{"sys":4731},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4733,"metaTitle":405,"metaDescription":406,"mainTitle":4734,"subtitle":424,"heroImage":4749,"ctaButton":447,"ctaLink":448},[404],{"data":4735,"content":4736,"nodeType":74},{},[4737,4743],{"data":4738,"content":4739,"nodeType":78},{},[4740],{"data":4741,"marks":4742,"value":416,"nodeType":82},{},[],{"data":4744,"content":4745,"nodeType":87},{},[4746],{"data":4747,"marks":4748,"value":423,"nodeType":82},{},[],{"metadata":4750,"sys":4753,"fields":4758},{"tags":4751,"concepts":4752},[],[],{"space":4754,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4756,"publishedVersion":62,"revision":44,"locale":29},{"sys":4755},{"type":12,"linkType":13,"id":14},{"sys":4757},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4759},{"url":439,"details":4760,"fileName":445,"contentType":446},{"size":441,"image":4761},{"width":443,"height":444},{"sys":4763,"fields":4766},{"id":4764,"createdAt":4765},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":4767,"slug":4768,"articleIntro":4767,"category":4769},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[4770],{"metadata":4771,"sys":4774,"fields":4781},{"tags":4772,"concepts":4773},[],[],{"space":4775,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4777,"publishedVersion":395,"revision":62,"contentType":4779,"locale":29},{"sys":4776},{"type":12,"linkType":13,"id":14},{"sys":4778},{"id":21,"type":12,"linkType":22},{"sys":4780},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4782,"metaTitle":405,"metaDescription":406,"mainTitle":4783,"subtitle":424,"heroImage":4798,"ctaButton":447,"ctaLink":448},[404],{"data":4784,"content":4785,"nodeType":74},{},[4786,4792],{"data":4787,"content":4788,"nodeType":78},{},[4789],{"data":4790,"marks":4791,"value":416,"nodeType":82},{},[],{"data":4793,"content":4794,"nodeType":87},{},[4795],{"data":4796,"marks":4797,"value":423,"nodeType":82},{},[],{"metadata":4799,"sys":4802,"fields":4807},{"tags":4800,"concepts":4801},[],[],{"space":4803,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4805,"publishedVersion":62,"revision":44,"locale":29},{"sys":4804},{"type":12,"linkType":13,"id":14},{"sys":4806},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4808},{"url":439,"details":4809,"fileName":445,"contentType":446},{"size":441,"image":4810},{"width":443,"height":444},{"sys":4812,"fields":4815},{"id":4813,"createdAt":4814},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4816,"slug":4817,"articleIntro":-1,"category":4818},"Compte 6226 - Honoraires","compte-6226-honoraires",[4819],{"metadata":4820,"sys":4823,"fields":4830},{"tags":4821,"concepts":4822},[],[],{"space":4824,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4826,"publishedVersion":395,"revision":62,"contentType":4828,"locale":29},{"sys":4825},{"type":12,"linkType":13,"id":14},{"sys":4827},{"id":21,"type":12,"linkType":22},{"sys":4829},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4831,"metaTitle":405,"metaDescription":406,"mainTitle":4832,"subtitle":424,"heroImage":4847,"ctaButton":447,"ctaLink":448},[404],{"data":4833,"content":4834,"nodeType":74},{},[4835,4841],{"data":4836,"content":4837,"nodeType":78},{},[4838],{"data":4839,"marks":4840,"value":416,"nodeType":82},{},[],{"data":4842,"content":4843,"nodeType":87},{},[4844],{"data":4845,"marks":4846,"value":423,"nodeType":82},{},[],{"metadata":4848,"sys":4851,"fields":4856},{"tags":4849,"concepts":4850},[],[],{"space":4852,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4854,"publishedVersion":62,"revision":44,"locale":29},{"sys":4853},{"type":12,"linkType":13,"id":14},{"sys":4855},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4857},{"url":439,"details":4858,"fileName":445,"contentType":446},{"size":441,"image":4859},{"width":443,"height":444},{"sys":4861,"fields":4864},{"id":4862,"createdAt":4863},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":4865,"slug":4866,"articleIntro":-1,"category":4867},"Compte 628 - Divers","compte-628-divers",[4868],{"metadata":4869,"sys":4872,"fields":4879},{"tags":4870,"concepts":4871},[],[],{"space":4873,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4875,"publishedVersion":395,"revision":62,"contentType":4877,"locale":29},{"sys":4874},{"type":12,"linkType":13,"id":14},{"sys":4876},{"id":21,"type":12,"linkType":22},{"sys":4878},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4880,"metaTitle":405,"metaDescription":406,"mainTitle":4881,"subtitle":424,"heroImage":4896,"ctaButton":447,"ctaLink":448},[404],{"data":4882,"content":4883,"nodeType":74},{},[4884,4890],{"data":4885,"content":4886,"nodeType":78},{},[4887],{"data":4888,"marks":4889,"value":416,"nodeType":82},{},[],{"data":4891,"content":4892,"nodeType":87},{},[4893],{"data":4894,"marks":4895,"value":423,"nodeType":82},{},[],{"metadata":4897,"sys":4900,"fields":4905},{"tags":4898,"concepts":4899},[],[],{"space":4901,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4903,"publishedVersion":62,"revision":44,"locale":29},{"sys":4902},{"type":12,"linkType":13,"id":14},{"sys":4904},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4906},{"url":439,"details":4907,"fileName":445,"contentType":446},{"size":441,"image":4908},{"width":443,"height":444},{"sys":4910,"fields":4913},{"id":4911,"createdAt":4912},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":4914,"slug":4915,"articleIntro":4914,"category":4916},"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",[4917],{"metadata":4918,"sys":4921,"fields":4928},{"tags":4919,"concepts":4920},[],[],{"space":4922,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4924,"publishedVersion":395,"revision":62,"contentType":4926,"locale":29},{"sys":4923},{"type":12,"linkType":13,"id":14},{"sys":4925},{"id":21,"type":12,"linkType":22},{"sys":4927},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4929,"metaTitle":405,"metaDescription":406,"mainTitle":4930,"subtitle":424,"heroImage":4945,"ctaButton":447,"ctaLink":448},[404],{"data":4931,"content":4932,"nodeType":74},{},[4933,4939],{"data":4934,"content":4935,"nodeType":78},{},[4936],{"data":4937,"marks":4938,"value":416,"nodeType":82},{},[],{"data":4940,"content":4941,"nodeType":87},{},[4942],{"data":4943,"marks":4944,"value":423,"nodeType":82},{},[],{"metadata":4946,"sys":4949,"fields":4954},{"tags":4947,"concepts":4948},[],[],{"space":4950,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4952,"publishedVersion":62,"revision":44,"locale":29},{"sys":4951},{"type":12,"linkType":13,"id":14},{"sys":4953},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4955},{"url":439,"details":4956,"fileName":445,"contentType":446},{"size":441,"image":4957},{"width":443,"height":444},{"sys":4959,"fields":4962},{"id":4960,"createdAt":4961},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":4963,"slug":4964,"articleIntro":4963,"category":4965},"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",[4966],{"metadata":4967,"sys":4970,"fields":4977},{"tags":4968,"concepts":4969},[],[],{"space":4971,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4973,"publishedVersion":395,"revision":62,"contentType":4975,"locale":29},{"sys":4972},{"type":12,"linkType":13,"id":14},{"sys":4974},{"id":21,"type":12,"linkType":22},{"sys":4976},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4978,"metaTitle":405,"metaDescription":406,"mainTitle":4979,"subtitle":424,"heroImage":4994,"ctaButton":447,"ctaLink":448},[404],{"data":4980,"content":4981,"nodeType":74},{},[4982,4988],{"data":4983,"content":4984,"nodeType":78},{},[4985],{"data":4986,"marks":4987,"value":416,"nodeType":82},{},[],{"data":4989,"content":4990,"nodeType":87},{},[4991],{"data":4992,"marks":4993,"value":423,"nodeType":82},{},[],{"metadata":4995,"sys":4998,"fields":5003},{"tags":4996,"concepts":4997},[],[],{"space":4999,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5001,"publishedVersion":62,"revision":44,"locale":29},{"sys":5000},{"type":12,"linkType":13,"id":14},{"sys":5002},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5004},{"url":439,"details":5005,"fileName":445,"contentType":446},{"size":441,"image":5006},{"width":443,"height":444},{"sys":5008,"fields":5011},{"id":5009,"createdAt":5010},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":5012,"slug":5013,"articleIntro":5012,"category":5014},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[5015],{"metadata":5016,"sys":5019,"fields":5026},{"tags":5017,"concepts":5018},[],[],{"space":5020,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5022,"publishedVersion":395,"revision":62,"contentType":5024,"locale":29},{"sys":5021},{"type":12,"linkType":13,"id":14},{"sys":5023},{"id":21,"type":12,"linkType":22},{"sys":5025},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5027,"metaTitle":405,"metaDescription":406,"mainTitle":5028,"subtitle":424,"heroImage":5043,"ctaButton":447,"ctaLink":448},[404],{"data":5029,"content":5030,"nodeType":74},{},[5031,5037],{"data":5032,"content":5033,"nodeType":78},{},[5034],{"data":5035,"marks":5036,"value":416,"nodeType":82},{},[],{"data":5038,"content":5039,"nodeType":87},{},[5040],{"data":5041,"marks":5042,"value":423,"nodeType":82},{},[],{"metadata":5044,"sys":5047,"fields":5052},{"tags":5045,"concepts":5046},[],[],{"space":5048,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5050,"publishedVersion":62,"revision":44,"locale":29},{"sys":5049},{"type":12,"linkType":13,"id":14},{"sys":5051},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5053},{"url":439,"details":5054,"fileName":445,"contentType":446},{"size":441,"image":5055},{"width":443,"height":444},{"sys":5057,"fields":5060},{"id":5058,"createdAt":5059},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":5061,"slug":5062,"articleIntro":5061,"category":5063},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[5064],{"metadata":5065,"sys":5068,"fields":5075},{"tags":5066,"concepts":5067},[],[],{"space":5069,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5071,"publishedVersion":395,"revision":62,"contentType":5073,"locale":29},{"sys":5070},{"type":12,"linkType":13,"id":14},{"sys":5072},{"id":21,"type":12,"linkType":22},{"sys":5074},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5076,"metaTitle":405,"metaDescription":406,"mainTitle":5077,"subtitle":424,"heroImage":5092,"ctaButton":447,"ctaLink":448},[404],{"data":5078,"content":5079,"nodeType":74},{},[5080,5086],{"data":5081,"content":5082,"nodeType":78},{},[5083],{"data":5084,"marks":5085,"value":416,"nodeType":82},{},[],{"data":5087,"content":5088,"nodeType":87},{},[5089],{"data":5090,"marks":5091,"value":423,"nodeType":82},{},[],{"metadata":5093,"sys":5096,"fields":5101},{"tags":5094,"concepts":5095},[],[],{"space":5097,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5099,"publishedVersion":62,"revision":44,"locale":29},{"sys":5098},{"type":12,"linkType":13,"id":14},{"sys":5100},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5102},{"url":439,"details":5103,"fileName":445,"contentType":446},{"size":441,"image":5104},{"width":443,"height":444},{"sys":5106,"fields":5109},{"id":5107,"createdAt":5108},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":5110,"slug":5111,"articleIntro":5110,"category":5112},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[5113],{"metadata":5114,"sys":5117,"fields":5124},{"tags":5115,"concepts":5116},[],[],{"space":5118,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5120,"publishedVersion":395,"revision":62,"contentType":5122,"locale":29},{"sys":5119},{"type":12,"linkType":13,"id":14},{"sys":5121},{"id":21,"type":12,"linkType":22},{"sys":5123},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5125,"metaTitle":405,"metaDescription":406,"mainTitle":5126,"subtitle":424,"heroImage":5141,"ctaButton":447,"ctaLink":448},[404],{"data":5127,"content":5128,"nodeType":74},{},[5129,5135],{"data":5130,"content":5131,"nodeType":78},{},[5132],{"data":5133,"marks":5134,"value":416,"nodeType":82},{},[],{"data":5136,"content":5137,"nodeType":87},{},[5138],{"data":5139,"marks":5140,"value":423,"nodeType":82},{},[],{"metadata":5142,"sys":5145,"fields":5150},{"tags":5143,"concepts":5144},[],[],{"space":5146,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5148,"publishedVersion":62,"revision":44,"locale":29},{"sys":5147},{"type":12,"linkType":13,"id":14},{"sys":5149},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5151},{"url":439,"details":5152,"fileName":445,"contentType":446},{"size":441,"image":5153},{"width":443,"height":444},{"sys":5155,"fields":5158},{"id":5156,"createdAt":5157},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":5159,"slug":5160,"articleIntro":5159,"category":5161},"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",[5162],{"metadata":5163,"sys":5166,"fields":5173},{"tags":5164,"concepts":5165},[],[],{"space":5167,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5169,"publishedVersion":395,"revision":62,"contentType":5171,"locale":29},{"sys":5168},{"type":12,"linkType":13,"id":14},{"sys":5170},{"id":21,"type":12,"linkType":22},{"sys":5172},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5174,"metaTitle":405,"metaDescription":406,"mainTitle":5175,"subtitle":424,"heroImage":5190,"ctaButton":447,"ctaLink":448},[404],{"data":5176,"content":5177,"nodeType":74},{},[5178,5184],{"data":5179,"content":5180,"nodeType":78},{},[5181],{"data":5182,"marks":5183,"value":416,"nodeType":82},{},[],{"data":5185,"content":5186,"nodeType":87},{},[5187],{"data":5188,"marks":5189,"value":423,"nodeType":82},{},[],{"metadata":5191,"sys":5194,"fields":5199},{"tags":5192,"concepts":5193},[],[],{"space":5195,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5197,"publishedVersion":62,"revision":44,"locale":29},{"sys":5196},{"type":12,"linkType":13,"id":14},{"sys":5198},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5200},{"url":439,"details":5201,"fileName":445,"contentType":446},{"size":441,"image":5202},{"width":443,"height":444},{"sys":5204,"fields":5207},{"id":5205,"createdAt":5206},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":5208,"slug":5209,"articleIntro":5208,"category":5210},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[5211],{"metadata":5212,"sys":5215,"fields":5222},{"tags":5213,"concepts":5214},[],[],{"space":5216,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5218,"publishedVersion":395,"revision":62,"contentType":5220,"locale":29},{"sys":5217},{"type":12,"linkType":13,"id":14},{"sys":5219},{"id":21,"type":12,"linkType":22},{"sys":5221},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5223,"metaTitle":405,"metaDescription":406,"mainTitle":5224,"subtitle":424,"heroImage":5239,"ctaButton":447,"ctaLink":448},[404],{"data":5225,"content":5226,"nodeType":74},{},[5227,5233],{"data":5228,"content":5229,"nodeType":78},{},[5230],{"data":5231,"marks":5232,"value":416,"nodeType":82},{},[],{"data":5234,"content":5235,"nodeType":87},{},[5236],{"data":5237,"marks":5238,"value":423,"nodeType":82},{},[],{"metadata":5240,"sys":5243,"fields":5248},{"tags":5241,"concepts":5242},[],[],{"space":5244,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5246,"publishedVersion":62,"revision":44,"locale":29},{"sys":5245},{"type":12,"linkType":13,"id":14},{"sys":5247},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5249},{"url":439,"details":5250,"fileName":445,"contentType":446},{"size":441,"image":5251},{"width":443,"height":444},{"sys":5253,"fields":5256},{"id":5254,"createdAt":5255},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":5257,"slug":5258,"articleIntro":5257,"category":5259},"6358 - Autres droits","compte-6358-autres-droits",[5260],{"metadata":5261,"sys":5264,"fields":5271},{"tags":5262,"concepts":5263},[],[],{"space":5265,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5267,"publishedVersion":395,"revision":62,"contentType":5269,"locale":29},{"sys":5266},{"type":12,"linkType":13,"id":14},{"sys":5268},{"id":21,"type":12,"linkType":22},{"sys":5270},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5272,"metaTitle":405,"metaDescription":406,"mainTitle":5273,"subtitle":424,"heroImage":5288,"ctaButton":447,"ctaLink":448},[404],{"data":5274,"content":5275,"nodeType":74},{},[5276,5282],{"data":5277,"content":5278,"nodeType":78},{},[5279],{"data":5280,"marks":5281,"value":416,"nodeType":82},{},[],{"data":5283,"content":5284,"nodeType":87},{},[5285],{"data":5286,"marks":5287,"value":423,"nodeType":82},{},[],{"metadata":5289,"sys":5292,"fields":5297},{"tags":5290,"concepts":5291},[],[],{"space":5293,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5295,"publishedVersion":62,"revision":44,"locale":29},{"sys":5294},{"type":12,"linkType":13,"id":14},{"sys":5296},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5298},{"url":439,"details":5299,"fileName":445,"contentType":446},{"size":441,"image":5300},{"width":443,"height":444},{"sys":5302,"fields":5305},{"id":5303,"createdAt":5304},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":5306,"slug":5307,"articleIntro":5306,"category":5308},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[5309],{"metadata":5310,"sys":5313,"fields":5320},{"tags":5311,"concepts":5312},[],[],{"space":5314,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5316,"publishedVersion":395,"revision":62,"contentType":5318,"locale":29},{"sys":5315},{"type":12,"linkType":13,"id":14},{"sys":5317},{"id":21,"type":12,"linkType":22},{"sys":5319},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5321,"metaTitle":405,"metaDescription":406,"mainTitle":5322,"subtitle":424,"heroImage":5337,"ctaButton":447,"ctaLink":448},[404],{"data":5323,"content":5324,"nodeType":74},{},[5325,5331],{"data":5326,"content":5327,"nodeType":78},{},[5328],{"data":5329,"marks":5330,"value":416,"nodeType":82},{},[],{"data":5332,"content":5333,"nodeType":87},{},[5334],{"data":5335,"marks":5336,"value":423,"nodeType":82},{},[],{"metadata":5338,"sys":5341,"fields":5346},{"tags":5339,"concepts":5340},[],[],{"space":5342,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5344,"publishedVersion":62,"revision":44,"locale":29},{"sys":5343},{"type":12,"linkType":13,"id":14},{"sys":5345},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5347},{"url":439,"details":5348,"fileName":445,"contentType":446},{"size":441,"image":5349},{"width":443,"height":444},{"sys":5351,"fields":5354},{"id":5352,"createdAt":5353},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":5355,"slug":5356,"articleIntro":-1,"category":5357},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[5358],{"metadata":5359,"sys":5362,"fields":5369},{"tags":5360,"concepts":5361},[],[],{"space":5363,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5365,"publishedVersion":395,"revision":62,"contentType":5367,"locale":29},{"sys":5364},{"type":12,"linkType":13,"id":14},{"sys":5366},{"id":21,"type":12,"linkType":22},{"sys":5368},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5370,"metaTitle":405,"metaDescription":406,"mainTitle":5371,"subtitle":424,"heroImage":5386,"ctaButton":447,"ctaLink":448},[404],{"data":5372,"content":5373,"nodeType":74},{},[5374,5380],{"data":5375,"content":5376,"nodeType":78},{},[5377],{"data":5378,"marks":5379,"value":416,"nodeType":82},{},[],{"data":5381,"content":5382,"nodeType":87},{},[5383],{"data":5384,"marks":5385,"value":423,"nodeType":82},{},[],{"metadata":5387,"sys":5390,"fields":5395},{"tags":5388,"concepts":5389},[],[],{"space":5391,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5393,"publishedVersion":62,"revision":44,"locale":29},{"sys":5392},{"type":12,"linkType":13,"id":14},{"sys":5394},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5396},{"url":439,"details":5397,"fileName":445,"contentType":446},{"size":441,"image":5398},{"width":443,"height":444},{"sys":5400,"fields":5403},{"id":5401,"createdAt":5402},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":5404,"slug":5405,"articleIntro":5404,"category":5406},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[5407],{"metadata":5408,"sys":5411,"fields":5418},{"tags":5409,"concepts":5410},[],[],{"space":5412,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5414,"publishedVersion":395,"revision":62,"contentType":5416,"locale":29},{"sys":5413},{"type":12,"linkType":13,"id":14},{"sys":5415},{"id":21,"type":12,"linkType":22},{"sys":5417},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5419,"metaTitle":405,"metaDescription":406,"mainTitle":5420,"subtitle":424,"heroImage":5435,"ctaButton":447,"ctaLink":448},[404],{"data":5421,"content":5422,"nodeType":74},{},[5423,5429],{"data":5424,"content":5425,"nodeType":78},{},[5426],{"data":5427,"marks":5428,"value":416,"nodeType":82},{},[],{"data":5430,"content":5431,"nodeType":87},{},[5432],{"data":5433,"marks":5434,"value":423,"nodeType":82},{},[],{"metadata":5436,"sys":5439,"fields":5444},{"tags":5437,"concepts":5438},[],[],{"space":5440,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5442,"publishedVersion":62,"revision":44,"locale":29},{"sys":5441},{"type":12,"linkType":13,"id":14},{"sys":5443},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5445},{"url":439,"details":5446,"fileName":445,"contentType":446},{"size":441,"image":5447},{"width":443,"height":444},{"sys":5449,"fields":5452},{"id":5450,"createdAt":5451},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":5453,"slug":5454,"articleIntro":5453,"category":5455},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[5456],{"metadata":5457,"sys":5460,"fields":5467},{"tags":5458,"concepts":5459},[],[],{"space":5461,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5463,"publishedVersion":395,"revision":62,"contentType":5465,"locale":29},{"sys":5462},{"type":12,"linkType":13,"id":14},{"sys":5464},{"id":21,"type":12,"linkType":22},{"sys":5466},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5468,"metaTitle":405,"metaDescription":406,"mainTitle":5469,"subtitle":424,"heroImage":5484,"ctaButton":447,"ctaLink":448},[404],{"data":5470,"content":5471,"nodeType":74},{},[5472,5478],{"data":5473,"content":5474,"nodeType":78},{},[5475],{"data":5476,"marks":5477,"value":416,"nodeType":82},{},[],{"data":5479,"content":5480,"nodeType":87},{},[5481],{"data":5482,"marks":5483,"value":423,"nodeType":82},{},[],{"metadata":5485,"sys":5488,"fields":5493},{"tags":5486,"concepts":5487},[],[],{"space":5489,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5491,"publishedVersion":62,"revision":44,"locale":29},{"sys":5490},{"type":12,"linkType":13,"id":14},{"sys":5492},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5494},{"url":439,"details":5495,"fileName":445,"contentType":446},{"size":441,"image":5496},{"width":443,"height":444},{"sys":5498,"fields":5501},{"id":5499,"createdAt":5500},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":5502,"slug":5503,"articleIntro":5502,"category":5504},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[5505],{"metadata":5506,"sys":5509,"fields":5516},{"tags":5507,"concepts":5508},[],[],{"space":5510,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5512,"publishedVersion":395,"revision":62,"contentType":5514,"locale":29},{"sys":5511},{"type":12,"linkType":13,"id":14},{"sys":5513},{"id":21,"type":12,"linkType":22},{"sys":5515},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5517,"metaTitle":405,"metaDescription":406,"mainTitle":5518,"subtitle":424,"heroImage":5533,"ctaButton":447,"ctaLink":448},[404],{"data":5519,"content":5520,"nodeType":74},{},[5521,5527],{"data":5522,"content":5523,"nodeType":78},{},[5524],{"data":5525,"marks":5526,"value":416,"nodeType":82},{},[],{"data":5528,"content":5529,"nodeType":87},{},[5530],{"data":5531,"marks":5532,"value":423,"nodeType":82},{},[],{"metadata":5534,"sys":5537,"fields":5542},{"tags":5535,"concepts":5536},[],[],{"space":5538,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5540,"publishedVersion":62,"revision":44,"locale":29},{"sys":5539},{"type":12,"linkType":13,"id":14},{"sys":5541},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5543},{"url":439,"details":5544,"fileName":445,"contentType":446},{"size":441,"image":5545},{"width":443,"height":444},{"sys":5547,"fields":5550},{"id":5548,"createdAt":5549},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":5551,"slug":5552,"articleIntro":5551,"category":5553},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[5554],{"metadata":5555,"sys":5558,"fields":5565},{"tags":5556,"concepts":5557},[],[],{"space":5559,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5561,"publishedVersion":395,"revision":62,"contentType":5563,"locale":29},{"sys":5560},{"type":12,"linkType":13,"id":14},{"sys":5562},{"id":21,"type":12,"linkType":22},{"sys":5564},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5566,"metaTitle":405,"metaDescription":406,"mainTitle":5567,"subtitle":424,"heroImage":5582,"ctaButton":447,"ctaLink":448},[404],{"data":5568,"content":5569,"nodeType":74},{},[5570,5576],{"data":5571,"content":5572,"nodeType":78},{},[5573],{"data":5574,"marks":5575,"value":416,"nodeType":82},{},[],{"data":5577,"content":5578,"nodeType":87},{},[5579],{"data":5580,"marks":5581,"value":423,"nodeType":82},{},[],{"metadata":5583,"sys":5586,"fields":5591},{"tags":5584,"concepts":5585},[],[],{"space":5587,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5589,"publishedVersion":62,"revision":44,"locale":29},{"sys":5588},{"type":12,"linkType":13,"id":14},{"sys":5590},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5592},{"url":439,"details":5593,"fileName":445,"contentType":446},{"size":441,"image":5594},{"width":443,"height":444},{"sys":5596,"fields":5599},{"id":5597,"createdAt":5598},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":5600,"slug":5601,"articleIntro":5600,"category":5602},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[5603],{"metadata":5604,"sys":5607,"fields":5614},{"tags":5605,"concepts":5606},[],[],{"space":5608,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5610,"publishedVersion":395,"revision":62,"contentType":5612,"locale":29},{"sys":5609},{"type":12,"linkType":13,"id":14},{"sys":5611},{"id":21,"type":12,"linkType":22},{"sys":5613},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5615,"metaTitle":405,"metaDescription":406,"mainTitle":5616,"subtitle":424,"heroImage":5631,"ctaButton":447,"ctaLink":448},[404],{"data":5617,"content":5618,"nodeType":74},{},[5619,5625],{"data":5620,"content":5621,"nodeType":78},{},[5622],{"data":5623,"marks":5624,"value":416,"nodeType":82},{},[],{"data":5626,"content":5627,"nodeType":87},{},[5628],{"data":5629,"marks":5630,"value":423,"nodeType":82},{},[],{"metadata":5632,"sys":5635,"fields":5640},{"tags":5633,"concepts":5634},[],[],{"space":5636,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5638,"publishedVersion":62,"revision":44,"locale":29},{"sys":5637},{"type":12,"linkType":13,"id":14},{"sys":5639},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5641},{"url":439,"details":5642,"fileName":445,"contentType":446},{"size":441,"image":5643},{"width":443,"height":444},{"sys":5645,"fields":5648},{"id":5646,"createdAt":5647},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":5649,"slug":5650,"articleIntro":5649,"category":5651},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[5652],{"metadata":5653,"sys":5656,"fields":5663},{"tags":5654,"concepts":5655},[],[],{"space":5657,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5659,"publishedVersion":395,"revision":62,"contentType":5661,"locale":29},{"sys":5658},{"type":12,"linkType":13,"id":14},{"sys":5660},{"id":21,"type":12,"linkType":22},{"sys":5662},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5664,"metaTitle":405,"metaDescription":406,"mainTitle":5665,"subtitle":424,"heroImage":5680,"ctaButton":447,"ctaLink":448},[404],{"data":5666,"content":5667,"nodeType":74},{},[5668,5674],{"data":5669,"content":5670,"nodeType":78},{},[5671],{"data":5672,"marks":5673,"value":416,"nodeType":82},{},[],{"data":5675,"content":5676,"nodeType":87},{},[5677],{"data":5678,"marks":5679,"value":423,"nodeType":82},{},[],{"metadata":5681,"sys":5684,"fields":5689},{"tags":5682,"concepts":5683},[],[],{"space":5685,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5687,"publishedVersion":62,"revision":44,"locale":29},{"sys":5686},{"type":12,"linkType":13,"id":14},{"sys":5688},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5690},{"url":439,"details":5691,"fileName":445,"contentType":446},{"size":441,"image":5692},{"width":443,"height":444},{"sys":5694,"fields":5697},{"id":5695,"createdAt":5696},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":5698,"slug":5699,"articleIntro":5698,"category":5700},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[5701],{"metadata":5702,"sys":5705,"fields":5712},{"tags":5703,"concepts":5704},[],[],{"space":5706,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5708,"publishedVersion":395,"revision":62,"contentType":5710,"locale":29},{"sys":5707},{"type":12,"linkType":13,"id":14},{"sys":5709},{"id":21,"type":12,"linkType":22},{"sys":5711},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5713,"metaTitle":405,"metaDescription":406,"mainTitle":5714,"subtitle":424,"heroImage":5729,"ctaButton":447,"ctaLink":448},[404],{"data":5715,"content":5716,"nodeType":74},{},[5717,5723],{"data":5718,"content":5719,"nodeType":78},{},[5720],{"data":5721,"marks":5722,"value":416,"nodeType":82},{},[],{"data":5724,"content":5725,"nodeType":87},{},[5726],{"data":5727,"marks":5728,"value":423,"nodeType":82},{},[],{"metadata":5730,"sys":5733,"fields":5738},{"tags":5731,"concepts":5732},[],[],{"space":5734,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5736,"publishedVersion":62,"revision":44,"locale":29},{"sys":5735},{"type":12,"linkType":13,"id":14},{"sys":5737},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5739},{"url":439,"details":5740,"fileName":445,"contentType":446},{"size":441,"image":5741},{"width":443,"height":444},{"sys":5743,"fields":5746},{"id":5744,"createdAt":5745},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":5747,"slug":5748,"articleIntro":5747,"category":5749},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[5750],{"metadata":5751,"sys":5754,"fields":5761},{"tags":5752,"concepts":5753},[],[],{"space":5755,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5757,"publishedVersion":395,"revision":62,"contentType":5759,"locale":29},{"sys":5756},{"type":12,"linkType":13,"id":14},{"sys":5758},{"id":21,"type":12,"linkType":22},{"sys":5760},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5762,"metaTitle":405,"metaDescription":406,"mainTitle":5763,"subtitle":424,"heroImage":5778,"ctaButton":447,"ctaLink":448},[404],{"data":5764,"content":5765,"nodeType":74},{},[5766,5772],{"data":5767,"content":5768,"nodeType":78},{},[5769],{"data":5770,"marks":5771,"value":416,"nodeType":82},{},[],{"data":5773,"content":5774,"nodeType":87},{},[5775],{"data":5776,"marks":5777,"value":423,"nodeType":82},{},[],{"metadata":5779,"sys":5782,"fields":5787},{"tags":5780,"concepts":5781},[],[],{"space":5783,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5785,"publishedVersion":62,"revision":44,"locale":29},{"sys":5784},{"type":12,"linkType":13,"id":14},{"sys":5786},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5788},{"url":439,"details":5789,"fileName":445,"contentType":446},{"size":441,"image":5790},{"width":443,"height":444},{"sys":5792,"fields":5795},{"id":5793,"createdAt":5794},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":5796,"slug":5797,"articleIntro":5796,"category":5798},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[5799],{"metadata":5800,"sys":5803,"fields":5810},{"tags":5801,"concepts":5802},[],[],{"space":5804,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5806,"publishedVersion":395,"revision":62,"contentType":5808,"locale":29},{"sys":5805},{"type":12,"linkType":13,"id":14},{"sys":5807},{"id":21,"type":12,"linkType":22},{"sys":5809},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5811,"metaTitle":405,"metaDescription":406,"mainTitle":5812,"subtitle":424,"heroImage":5827,"ctaButton":447,"ctaLink":448},[404],{"data":5813,"content":5814,"nodeType":74},{},[5815,5821],{"data":5816,"content":5817,"nodeType":78},{},[5818],{"data":5819,"marks":5820,"value":416,"nodeType":82},{},[],{"data":5822,"content":5823,"nodeType":87},{},[5824],{"data":5825,"marks":5826,"value":423,"nodeType":82},{},[],{"metadata":5828,"sys":5831,"fields":5836},{"tags":5829,"concepts":5830},[],[],{"space":5832,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5834,"publishedVersion":62,"revision":44,"locale":29},{"sys":5833},{"type":12,"linkType":13,"id":14},{"sys":5835},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5837},{"url":439,"details":5838,"fileName":445,"contentType":446},{"size":441,"image":5839},{"width":443,"height":444},{"sys":5841,"fields":5844},{"id":5842,"createdAt":5843},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":5845,"slug":5846,"articleIntro":5845,"category":5847},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[5848],{"metadata":5849,"sys":5852,"fields":5859},{"tags":5850,"concepts":5851},[],[],{"space":5853,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5855,"publishedVersion":395,"revision":62,"contentType":5857,"locale":29},{"sys":5854},{"type":12,"linkType":13,"id":14},{"sys":5856},{"id":21,"type":12,"linkType":22},{"sys":5858},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5860,"metaTitle":405,"metaDescription":406,"mainTitle":5861,"subtitle":424,"heroImage":5876,"ctaButton":447,"ctaLink":448},[404],{"data":5862,"content":5863,"nodeType":74},{},[5864,5870],{"data":5865,"content":5866,"nodeType":78},{},[5867],{"data":5868,"marks":5869,"value":416,"nodeType":82},{},[],{"data":5871,"content":5872,"nodeType":87},{},[5873],{"data":5874,"marks":5875,"value":423,"nodeType":82},{},[],{"metadata":5877,"sys":5880,"fields":5885},{"tags":5878,"concepts":5879},[],[],{"space":5881,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5883,"publishedVersion":62,"revision":44,"locale":29},{"sys":5882},{"type":12,"linkType":13,"id":14},{"sys":5884},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5886},{"url":439,"details":5887,"fileName":445,"contentType":446},{"size":441,"image":5888},{"width":443,"height":444},{"sys":5890,"fields":5893},{"id":5891,"createdAt":5892},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":5894,"slug":5895,"articleIntro":-1,"category":5896},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[5897],{"metadata":5898,"sys":5901,"fields":5908},{"tags":5899,"concepts":5900},[],[],{"space":5902,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5904,"publishedVersion":395,"revision":62,"contentType":5906,"locale":29},{"sys":5903},{"type":12,"linkType":13,"id":14},{"sys":5905},{"id":21,"type":12,"linkType":22},{"sys":5907},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5909,"metaTitle":405,"metaDescription":406,"mainTitle":5910,"subtitle":424,"heroImage":5925,"ctaButton":447,"ctaLink":448},[404],{"data":5911,"content":5912,"nodeType":74},{},[5913,5919],{"data":5914,"content":5915,"nodeType":78},{},[5916],{"data":5917,"marks":5918,"value":416,"nodeType":82},{},[],{"data":5920,"content":5921,"nodeType":87},{},[5922],{"data":5923,"marks":5924,"value":423,"nodeType":82},{},[],{"metadata":5926,"sys":5929,"fields":5934},{"tags":5927,"concepts":5928},[],[],{"space":5930,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5932,"publishedVersion":62,"revision":44,"locale":29},{"sys":5931},{"type":12,"linkType":13,"id":14},{"sys":5933},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5935},{"url":439,"details":5936,"fileName":445,"contentType":446},{"size":441,"image":5937},{"width":443,"height":444},{"sys":5939,"fields":5942},{"id":5940,"createdAt":5941},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":5943,"slug":5944,"articleIntro":5943,"category":5945},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[5946],{"metadata":5947,"sys":5950,"fields":5957},{"tags":5948,"concepts":5949},[],[],{"space":5951,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5953,"publishedVersion":395,"revision":62,"contentType":5955,"locale":29},{"sys":5952},{"type":12,"linkType":13,"id":14},{"sys":5954},{"id":21,"type":12,"linkType":22},{"sys":5956},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5958,"metaTitle":405,"metaDescription":406,"mainTitle":5959,"subtitle":424,"heroImage":5974,"ctaButton":447,"ctaLink":448},[404],{"data":5960,"content":5961,"nodeType":74},{},[5962,5968],{"data":5963,"content":5964,"nodeType":78},{},[5965],{"data":5966,"marks":5967,"value":416,"nodeType":82},{},[],{"data":5969,"content":5970,"nodeType":87},{},[5971],{"data":5972,"marks":5973,"value":423,"nodeType":82},{},[],{"metadata":5975,"sys":5978,"fields":5983},{"tags":5976,"concepts":5977},[],[],{"space":5979,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5981,"publishedVersion":62,"revision":44,"locale":29},{"sys":5980},{"type":12,"linkType":13,"id":14},{"sys":5982},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5984},{"url":439,"details":5985,"fileName":445,"contentType":446},{"size":441,"image":5986},{"width":443,"height":444},{"sys":5988,"fields":5991},{"id":5989,"createdAt":5990},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":5992,"slug":5993,"articleIntro":5992,"category":5994},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[5995],{"metadata":5996,"sys":5999,"fields":6006},{"tags":5997,"concepts":5998},[],[],{"space":6000,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6002,"publishedVersion":395,"revision":62,"contentType":6004,"locale":29},{"sys":6001},{"type":12,"linkType":13,"id":14},{"sys":6003},{"id":21,"type":12,"linkType":22},{"sys":6005},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6007,"metaTitle":405,"metaDescription":406,"mainTitle":6008,"subtitle":424,"heroImage":6023,"ctaButton":447,"ctaLink":448},[404],{"data":6009,"content":6010,"nodeType":74},{},[6011,6017],{"data":6012,"content":6013,"nodeType":78},{},[6014],{"data":6015,"marks":6016,"value":416,"nodeType":82},{},[],{"data":6018,"content":6019,"nodeType":87},{},[6020],{"data":6021,"marks":6022,"value":423,"nodeType":82},{},[],{"metadata":6024,"sys":6027,"fields":6032},{"tags":6025,"concepts":6026},[],[],{"space":6028,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6030,"publishedVersion":62,"revision":44,"locale":29},{"sys":6029},{"type":12,"linkType":13,"id":14},{"sys":6031},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6033},{"url":439,"details":6034,"fileName":445,"contentType":446},{"size":441,"image":6035},{"width":443,"height":444},{"sys":6037,"fields":6040},{"id":6038,"createdAt":6039},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":6041,"slug":6042,"articleIntro":6041,"category":6043},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[6044],{"metadata":6045,"sys":6048,"fields":6055},{"tags":6046,"concepts":6047},[],[],{"space":6049,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6051,"publishedVersion":395,"revision":62,"contentType":6053,"locale":29},{"sys":6050},{"type":12,"linkType":13,"id":14},{"sys":6052},{"id":21,"type":12,"linkType":22},{"sys":6054},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6056,"metaTitle":405,"metaDescription":406,"mainTitle":6057,"subtitle":424,"heroImage":6072,"ctaButton":447,"ctaLink":448},[404],{"data":6058,"content":6059,"nodeType":74},{},[6060,6066],{"data":6061,"content":6062,"nodeType":78},{},[6063],{"data":6064,"marks":6065,"value":416,"nodeType":82},{},[],{"data":6067,"content":6068,"nodeType":87},{},[6069],{"data":6070,"marks":6071,"value":423,"nodeType":82},{},[],{"metadata":6073,"sys":6076,"fields":6081},{"tags":6074,"concepts":6075},[],[],{"space":6077,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6079,"publishedVersion":62,"revision":44,"locale":29},{"sys":6078},{"type":12,"linkType":13,"id":14},{"sys":6080},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6082},{"url":439,"details":6083,"fileName":445,"contentType":446},{"size":441,"image":6084},{"width":443,"height":444},{"sys":6086,"fields":6089},{"id":6087,"createdAt":6088},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":6090,"slug":6091,"articleIntro":6090,"category":6092},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[6093],{"metadata":6094,"sys":6097,"fields":6104},{"tags":6095,"concepts":6096},[],[],{"space":6098,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6100,"publishedVersion":395,"revision":62,"contentType":6102,"locale":29},{"sys":6099},{"type":12,"linkType":13,"id":14},{"sys":6101},{"id":21,"type":12,"linkType":22},{"sys":6103},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6105,"metaTitle":405,"metaDescription":406,"mainTitle":6106,"subtitle":424,"heroImage":6121,"ctaButton":447,"ctaLink":448},[404],{"data":6107,"content":6108,"nodeType":74},{},[6109,6115],{"data":6110,"content":6111,"nodeType":78},{},[6112],{"data":6113,"marks":6114,"value":416,"nodeType":82},{},[],{"data":6116,"content":6117,"nodeType":87},{},[6118],{"data":6119,"marks":6120,"value":423,"nodeType":82},{},[],{"metadata":6122,"sys":6125,"fields":6130},{"tags":6123,"concepts":6124},[],[],{"space":6126,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6128,"publishedVersion":62,"revision":44,"locale":29},{"sys":6127},{"type":12,"linkType":13,"id":14},{"sys":6129},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6131},{"url":439,"details":6132,"fileName":445,"contentType":446},{"size":441,"image":6133},{"width":443,"height":444},{"sys":6135,"fields":6138},{"id":6136,"createdAt":6137},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":6139,"slug":6140,"articleIntro":6139,"category":6141},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[6142],{"metadata":6143,"sys":6146,"fields":6153},{"tags":6144,"concepts":6145},[],[],{"space":6147,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6149,"publishedVersion":395,"revision":62,"contentType":6151,"locale":29},{"sys":6148},{"type":12,"linkType":13,"id":14},{"sys":6150},{"id":21,"type":12,"linkType":22},{"sys":6152},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6154,"metaTitle":405,"metaDescription":406,"mainTitle":6155,"subtitle":424,"heroImage":6170,"ctaButton":447,"ctaLink":448},[404],{"data":6156,"content":6157,"nodeType":74},{},[6158,6164],{"data":6159,"content":6160,"nodeType":78},{},[6161],{"data":6162,"marks":6163,"value":416,"nodeType":82},{},[],{"data":6165,"content":6166,"nodeType":87},{},[6167],{"data":6168,"marks":6169,"value":423,"nodeType":82},{},[],{"metadata":6171,"sys":6174,"fields":6179},{"tags":6172,"concepts":6173},[],[],{"space":6175,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6177,"publishedVersion":62,"revision":44,"locale":29},{"sys":6176},{"type":12,"linkType":13,"id":14},{"sys":6178},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6180},{"url":439,"details":6181,"fileName":445,"contentType":446},{"size":441,"image":6182},{"width":443,"height":444},{"sys":6184,"fields":6187},{"id":6185,"createdAt":6186},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":6188,"slug":6189,"articleIntro":6188,"category":6190},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[6191],{"metadata":6192,"sys":6195,"fields":6202},{"tags":6193,"concepts":6194},[],[],{"space":6196,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6198,"publishedVersion":395,"revision":62,"contentType":6200,"locale":29},{"sys":6197},{"type":12,"linkType":13,"id":14},{"sys":6199},{"id":21,"type":12,"linkType":22},{"sys":6201},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6203,"metaTitle":405,"metaDescription":406,"mainTitle":6204,"subtitle":424,"heroImage":6219,"ctaButton":447,"ctaLink":448},[404],{"data":6205,"content":6206,"nodeType":74},{},[6207,6213],{"data":6208,"content":6209,"nodeType":78},{},[6210],{"data":6211,"marks":6212,"value":416,"nodeType":82},{},[],{"data":6214,"content":6215,"nodeType":87},{},[6216],{"data":6217,"marks":6218,"value":423,"nodeType":82},{},[],{"metadata":6220,"sys":6223,"fields":6228},{"tags":6221,"concepts":6222},[],[],{"space":6224,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6226,"publishedVersion":62,"revision":44,"locale":29},{"sys":6225},{"type":12,"linkType":13,"id":14},{"sys":6227},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6229},{"url":439,"details":6230,"fileName":445,"contentType":446},{"size":441,"image":6231},{"width":443,"height":444},{"sys":6233,"fields":6236},{"id":6234,"createdAt":6235},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":6237,"slug":6238,"articleIntro":-1,"category":6239},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[6240],{"metadata":6241,"sys":6244,"fields":6251},{"tags":6242,"concepts":6243},[],[],{"space":6245,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6247,"publishedVersion":395,"revision":62,"contentType":6249,"locale":29},{"sys":6246},{"type":12,"linkType":13,"id":14},{"sys":6248},{"id":21,"type":12,"linkType":22},{"sys":6250},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6252,"metaTitle":405,"metaDescription":406,"mainTitle":6253,"subtitle":424,"heroImage":6268,"ctaButton":447,"ctaLink":448},[404],{"data":6254,"content":6255,"nodeType":74},{},[6256,6262],{"data":6257,"content":6258,"nodeType":78},{},[6259],{"data":6260,"marks":6261,"value":416,"nodeType":82},{},[],{"data":6263,"content":6264,"nodeType":87},{},[6265],{"data":6266,"marks":6267,"value":423,"nodeType":82},{},[],{"metadata":6269,"sys":6272,"fields":6277},{"tags":6270,"concepts":6271},[],[],{"space":6273,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6275,"publishedVersion":62,"revision":44,"locale":29},{"sys":6274},{"type":12,"linkType":13,"id":14},{"sys":6276},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6278},{"url":439,"details":6279,"fileName":445,"contentType":446},{"size":441,"image":6280},{"width":443,"height":444},{"sys":6282,"fields":6285},{"id":6283,"createdAt":6284},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":6286,"slug":6287,"articleIntro":6286,"category":6288},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[6289],{"metadata":6290,"sys":6293,"fields":6300},{"tags":6291,"concepts":6292},[],[],{"space":6294,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6296,"publishedVersion":395,"revision":62,"contentType":6298,"locale":29},{"sys":6295},{"type":12,"linkType":13,"id":14},{"sys":6297},{"id":21,"type":12,"linkType":22},{"sys":6299},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6301,"metaTitle":405,"metaDescription":406,"mainTitle":6302,"subtitle":424,"heroImage":6317,"ctaButton":447,"ctaLink":448},[404],{"data":6303,"content":6304,"nodeType":74},{},[6305,6311],{"data":6306,"content":6307,"nodeType":78},{},[6308],{"data":6309,"marks":6310,"value":416,"nodeType":82},{},[],{"data":6312,"content":6313,"nodeType":87},{},[6314],{"data":6315,"marks":6316,"value":423,"nodeType":82},{},[],{"metadata":6318,"sys":6321,"fields":6326},{"tags":6319,"concepts":6320},[],[],{"space":6322,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6324,"publishedVersion":62,"revision":44,"locale":29},{"sys":6323},{"type":12,"linkType":13,"id":14},{"sys":6325},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6327},{"url":439,"details":6328,"fileName":445,"contentType":446},{"size":441,"image":6329},{"width":443,"height":444},{"sys":6331,"fields":6334},{"id":6332,"createdAt":6333},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":6335,"slug":6336,"articleIntro":6335,"category":6337},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[6338],{"metadata":6339,"sys":6342,"fields":6349},{"tags":6340,"concepts":6341},[],[],{"space":6343,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6345,"publishedVersion":395,"revision":62,"contentType":6347,"locale":29},{"sys":6344},{"type":12,"linkType":13,"id":14},{"sys":6346},{"id":21,"type":12,"linkType":22},{"sys":6348},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6350,"metaTitle":405,"metaDescription":406,"mainTitle":6351,"subtitle":424,"heroImage":6366,"ctaButton":447,"ctaLink":448},[404],{"data":6352,"content":6353,"nodeType":74},{},[6354,6360],{"data":6355,"content":6356,"nodeType":78},{},[6357],{"data":6358,"marks":6359,"value":416,"nodeType":82},{},[],{"data":6361,"content":6362,"nodeType":87},{},[6363],{"data":6364,"marks":6365,"value":423,"nodeType":82},{},[],{"metadata":6367,"sys":6370,"fields":6375},{"tags":6368,"concepts":6369},[],[],{"space":6371,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6373,"publishedVersion":62,"revision":44,"locale":29},{"sys":6372},{"type":12,"linkType":13,"id":14},{"sys":6374},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6376},{"url":439,"details":6377,"fileName":445,"contentType":446},{"size":441,"image":6378},{"width":443,"height":444},{"sys":6380,"fields":6383},{"id":6381,"createdAt":6382},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":6384,"slug":6385,"articleIntro":6386,"category":6387},"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.",[6388],{"metadata":6389,"sys":6392,"fields":6399},{"tags":6390,"concepts":6391},[],[],{"space":6393,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6395,"publishedVersion":395,"revision":62,"contentType":6397,"locale":29},{"sys":6394},{"type":12,"linkType":13,"id":14},{"sys":6396},{"id":21,"type":12,"linkType":22},{"sys":6398},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6400,"metaTitle":405,"metaDescription":406,"mainTitle":6401,"subtitle":424,"heroImage":6416,"ctaButton":447,"ctaLink":448},[404],{"data":6402,"content":6403,"nodeType":74},{},[6404,6410],{"data":6405,"content":6406,"nodeType":78},{},[6407],{"data":6408,"marks":6409,"value":416,"nodeType":82},{},[],{"data":6411,"content":6412,"nodeType":87},{},[6413],{"data":6414,"marks":6415,"value":423,"nodeType":82},{},[],{"metadata":6417,"sys":6420,"fields":6425},{"tags":6418,"concepts":6419},[],[],{"space":6421,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6423,"publishedVersion":62,"revision":44,"locale":29},{"sys":6422},{"type":12,"linkType":13,"id":14},{"sys":6424},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6426},{"url":439,"details":6427,"fileName":445,"contentType":446},{"size":441,"image":6428},{"width":443,"height":444},{"sys":6430,"fields":6433},{"id":6431,"createdAt":6432},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":6434,"slug":6435,"articleIntro":-1,"category":6436},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[6437],{"metadata":6438,"sys":6441,"fields":6448},{"tags":6439,"concepts":6440},[],[],{"space":6442,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6444,"publishedVersion":395,"revision":62,"contentType":6446,"locale":29},{"sys":6443},{"type":12,"linkType":13,"id":14},{"sys":6445},{"id":21,"type":12,"linkType":22},{"sys":6447},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6449,"metaTitle":405,"metaDescription":406,"mainTitle":6450,"subtitle":424,"heroImage":6465,"ctaButton":447,"ctaLink":448},[404],{"data":6451,"content":6452,"nodeType":74},{},[6453,6459],{"data":6454,"content":6455,"nodeType":78},{},[6456],{"data":6457,"marks":6458,"value":416,"nodeType":82},{},[],{"data":6460,"content":6461,"nodeType":87},{},[6462],{"data":6463,"marks":6464,"value":423,"nodeType":82},{},[],{"metadata":6466,"sys":6469,"fields":6474},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6472,"publishedVersion":62,"revision":44,"locale":29},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6475},{"url":439,"details":6476,"fileName":445,"contentType":446},{"size":441,"image":6477},{"width":443,"height":444},{"sys":6479,"fields":6482},{"id":6480,"createdAt":6481},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":6483,"slug":6484,"articleIntro":6483,"category":6485},"6232 - Echantillons","compte-6232-echantillons",[6486],{"metadata":6487,"sys":6490,"fields":6497},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6493,"publishedVersion":395,"revision":62,"contentType":6495,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"sys":6496},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6498,"metaTitle":405,"metaDescription":406,"mainTitle":6499,"subtitle":424,"heroImage":6514,"ctaButton":447,"ctaLink":448},[404],{"data":6500,"content":6501,"nodeType":74},{},[6502,6508],{"data":6503,"content":6504,"nodeType":78},{},[6505],{"data":6506,"marks":6507,"value":416,"nodeType":82},{},[],{"data":6509,"content":6510,"nodeType":87},{},[6511],{"data":6512,"marks":6513,"value":423,"nodeType":82},{},[],{"metadata":6515,"sys":6518,"fields":6523},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6521,"publishedVersion":62,"revision":44,"locale":29},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6524},{"url":439,"details":6525,"fileName":445,"contentType":446},{"size":441,"image":6526},{"width":443,"height":444},{"sys":6528,"fields":6531},{"id":6529,"createdAt":6530},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":6532,"slug":6533,"articleIntro":6532,"category":6534},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[6535],{"metadata":6536,"sys":6539,"fields":6546},{"tags":6537,"concepts":6538},[],[],{"space":6540,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6542,"publishedVersion":395,"revision":62,"contentType":6544,"locale":29},{"sys":6541},{"type":12,"linkType":13,"id":14},{"sys":6543},{"id":21,"type":12,"linkType":22},{"sys":6545},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6547,"metaTitle":405,"metaDescription":406,"mainTitle":6548,"subtitle":424,"heroImage":6563,"ctaButton":447,"ctaLink":448},[404],{"data":6549,"content":6550,"nodeType":74},{},[6551,6557],{"data":6552,"content":6553,"nodeType":78},{},[6554],{"data":6555,"marks":6556,"value":416,"nodeType":82},{},[],{"data":6558,"content":6559,"nodeType":87},{},[6560],{"data":6561,"marks":6562,"value":423,"nodeType":82},{},[],{"metadata":6564,"sys":6567,"fields":6572},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6570,"publishedVersion":62,"revision":44,"locale":29},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6573},{"url":439,"details":6574,"fileName":445,"contentType":446},{"size":441,"image":6575},{"width":443,"height":444},{"sys":6577,"fields":6580},{"id":6578,"createdAt":6579},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":6581,"slug":6582,"articleIntro":6581,"category":6583},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[6584],{"metadata":6585,"sys":6588,"fields":6595},{"tags":6586,"concepts":6587},[],[],{"space":6589,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6591,"publishedVersion":395,"revision":62,"contentType":6593,"locale":29},{"sys":6590},{"type":12,"linkType":13,"id":14},{"sys":6592},{"id":21,"type":12,"linkType":22},{"sys":6594},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6596,"metaTitle":405,"metaDescription":406,"mainTitle":6597,"subtitle":424,"heroImage":6612,"ctaButton":447,"ctaLink":448},[404],{"data":6598,"content":6599,"nodeType":74},{},[6600,6606],{"data":6601,"content":6602,"nodeType":78},{},[6603],{"data":6604,"marks":6605,"value":416,"nodeType":82},{},[],{"data":6607,"content":6608,"nodeType":87},{},[6609],{"data":6610,"marks":6611,"value":423,"nodeType":82},{},[],{"metadata":6613,"sys":6616,"fields":6621},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6619,"publishedVersion":62,"revision":44,"locale":29},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6622},{"url":439,"details":6623,"fileName":445,"contentType":446},{"size":441,"image":6624},{"width":443,"height":444},{"sys":6626,"fields":6629},{"id":6627,"createdAt":6628},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":6630,"slug":6631,"articleIntro":6630,"category":6632},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[6633],{"metadata":6634,"sys":6637,"fields":6644},{"tags":6635,"concepts":6636},[],[],{"space":6638,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6640,"publishedVersion":395,"revision":62,"contentType":6642,"locale":29},{"sys":6639},{"type":12,"linkType":13,"id":14},{"sys":6641},{"id":21,"type":12,"linkType":22},{"sys":6643},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6645,"metaTitle":405,"metaDescription":406,"mainTitle":6646,"subtitle":424,"heroImage":6661,"ctaButton":447,"ctaLink":448},[404],{"data":6647,"content":6648,"nodeType":74},{},[6649,6655],{"data":6650,"content":6651,"nodeType":78},{},[6652],{"data":6653,"marks":6654,"value":416,"nodeType":82},{},[],{"data":6656,"content":6657,"nodeType":87},{},[6658],{"data":6659,"marks":6660,"value":423,"nodeType":82},{},[],{"metadata":6662,"sys":6665,"fields":6670},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6668,"publishedVersion":62,"revision":44,"locale":29},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6671},{"url":439,"details":6672,"fileName":445,"contentType":446},{"size":441,"image":6673},{"width":443,"height":444},{"sys":6675,"fields":6678},{"id":6676,"createdAt":6677},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":6679,"slug":6680,"articleIntro":6679,"category":6681},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[6682],{"metadata":6683,"sys":6686,"fields":6693},{"tags":6684,"concepts":6685},[],[],{"space":6687,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6689,"publishedVersion":395,"revision":62,"contentType":6691,"locale":29},{"sys":6688},{"type":12,"linkType":13,"id":14},{"sys":6690},{"id":21,"type":12,"linkType":22},{"sys":6692},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6694,"metaTitle":405,"metaDescription":406,"mainTitle":6695,"subtitle":424,"heroImage":6710,"ctaButton":447,"ctaLink":448},[404],{"data":6696,"content":6697,"nodeType":74},{},[6698,6704],{"data":6699,"content":6700,"nodeType":78},{},[6701],{"data":6702,"marks":6703,"value":416,"nodeType":82},{},[],{"data":6705,"content":6706,"nodeType":87},{},[6707],{"data":6708,"marks":6709,"value":423,"nodeType":82},{},[],{"metadata":6711,"sys":6714,"fields":6719},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6717,"publishedVersion":62,"revision":44,"locale":29},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6720},{"url":439,"details":6721,"fileName":445,"contentType":446},{"size":441,"image":6722},{"width":443,"height":444},{"sys":6724,"fields":6727},{"id":6725,"createdAt":6726},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":6728,"slug":6729,"articleIntro":6728,"category":6730},"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",[6731],{"metadata":6732,"sys":6735,"fields":6742},{"tags":6733,"concepts":6734},[],[],{"space":6736,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6738,"publishedVersion":395,"revision":62,"contentType":6740,"locale":29},{"sys":6737},{"type":12,"linkType":13,"id":14},{"sys":6739},{"id":21,"type":12,"linkType":22},{"sys":6741},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6743,"metaTitle":405,"metaDescription":406,"mainTitle":6744,"subtitle":424,"heroImage":6759,"ctaButton":447,"ctaLink":448},[404],{"data":6745,"content":6746,"nodeType":74},{},[6747,6753],{"data":6748,"content":6749,"nodeType":78},{},[6750],{"data":6751,"marks":6752,"value":416,"nodeType":82},{},[],{"data":6754,"content":6755,"nodeType":87},{},[6756],{"data":6757,"marks":6758,"value":423,"nodeType":82},{},[],{"metadata":6760,"sys":6763,"fields":6768},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6766,"publishedVersion":62,"revision":44,"locale":29},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6769},{"url":439,"details":6770,"fileName":445,"contentType":446},{"size":441,"image":6771},{"width":443,"height":444},{"sys":6773,"fields":6776},{"id":6774,"createdAt":6775},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":6777,"slug":6778,"articleIntro":6777,"category":6779},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[6780],{"metadata":6781,"sys":6784,"fields":6791},{"tags":6782,"concepts":6783},[],[],{"space":6785,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6787,"publishedVersion":395,"revision":62,"contentType":6789,"locale":29},{"sys":6786},{"type":12,"linkType":13,"id":14},{"sys":6788},{"id":21,"type":12,"linkType":22},{"sys":6790},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6792,"metaTitle":405,"metaDescription":406,"mainTitle":6793,"subtitle":424,"heroImage":6808,"ctaButton":447,"ctaLink":448},[404],{"data":6794,"content":6795,"nodeType":74},{},[6796,6802],{"data":6797,"content":6798,"nodeType":78},{},[6799],{"data":6800,"marks":6801,"value":416,"nodeType":82},{},[],{"data":6803,"content":6804,"nodeType":87},{},[6805],{"data":6806,"marks":6807,"value":423,"nodeType":82},{},[],{"metadata":6809,"sys":6812,"fields":6817},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6815,"publishedVersion":62,"revision":44,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6818},{"url":439,"details":6819,"fileName":445,"contentType":446},{"size":441,"image":6820},{"width":443,"height":444},{"sys":6822,"fields":6825},{"id":6823,"createdAt":6824},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":6826,"slug":6827,"articleIntro":6826,"category":6828},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[6829],{"metadata":6830,"sys":6833,"fields":6840},{"tags":6831,"concepts":6832},[],[],{"space":6834,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6836,"publishedVersion":395,"revision":62,"contentType":6838,"locale":29},{"sys":6835},{"type":12,"linkType":13,"id":14},{"sys":6837},{"id":21,"type":12,"linkType":22},{"sys":6839},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6841,"metaTitle":405,"metaDescription":406,"mainTitle":6842,"subtitle":424,"heroImage":6857,"ctaButton":447,"ctaLink":448},[404],{"data":6843,"content":6844,"nodeType":74},{},[6845,6851],{"data":6846,"content":6847,"nodeType":78},{},[6848],{"data":6849,"marks":6850,"value":416,"nodeType":82},{},[],{"data":6852,"content":6853,"nodeType":87},{},[6854],{"data":6855,"marks":6856,"value":423,"nodeType":82},{},[],{"metadata":6858,"sys":6861,"fields":6866},{"tags":6859,"concepts":6860},[],[],{"space":6862,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6864,"publishedVersion":62,"revision":44,"locale":29},{"sys":6863},{"type":12,"linkType":13,"id":14},{"sys":6865},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6867},{"url":439,"details":6868,"fileName":445,"contentType":446},{"size":441,"image":6869},{"width":443,"height":444},{"sys":6871,"fields":6874},{"id":6872,"createdAt":6873},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":6875,"slug":6876,"articleIntro":6875,"category":6877},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[6878],{"metadata":6879,"sys":6882,"fields":6889},{"tags":6880,"concepts":6881},[],[],{"space":6883,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6885,"publishedVersion":395,"revision":62,"contentType":6887,"locale":29},{"sys":6884},{"type":12,"linkType":13,"id":14},{"sys":6886},{"id":21,"type":12,"linkType":22},{"sys":6888},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6890,"metaTitle":405,"metaDescription":406,"mainTitle":6891,"subtitle":424,"heroImage":6906,"ctaButton":447,"ctaLink":448},[404],{"data":6892,"content":6893,"nodeType":74},{},[6894,6900],{"data":6895,"content":6896,"nodeType":78},{},[6897],{"data":6898,"marks":6899,"value":416,"nodeType":82},{},[],{"data":6901,"content":6902,"nodeType":87},{},[6903],{"data":6904,"marks":6905,"value":423,"nodeType":82},{},[],{"metadata":6907,"sys":6910,"fields":6915},{"tags":6908,"concepts":6909},[],[],{"space":6911,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6913,"publishedVersion":62,"revision":44,"locale":29},{"sys":6912},{"type":12,"linkType":13,"id":14},{"sys":6914},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6916},{"url":439,"details":6917,"fileName":445,"contentType":446},{"size":441,"image":6918},{"width":443,"height":444},{"sys":6920,"fields":6923},{"id":6921,"createdAt":6922},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":6924,"slug":6925,"articleIntro":6924,"category":6926},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[6927],{"metadata":6928,"sys":6931,"fields":6938},{"tags":6929,"concepts":6930},[],[],{"space":6932,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6934,"publishedVersion":395,"revision":62,"contentType":6936,"locale":29},{"sys":6933},{"type":12,"linkType":13,"id":14},{"sys":6935},{"id":21,"type":12,"linkType":22},{"sys":6937},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6939,"metaTitle":405,"metaDescription":406,"mainTitle":6940,"subtitle":424,"heroImage":6955,"ctaButton":447,"ctaLink":448},[404],{"data":6941,"content":6942,"nodeType":74},{},[6943,6949],{"data":6944,"content":6945,"nodeType":78},{},[6946],{"data":6947,"marks":6948,"value":416,"nodeType":82},{},[],{"data":6950,"content":6951,"nodeType":87},{},[6952],{"data":6953,"marks":6954,"value":423,"nodeType":82},{},[],{"metadata":6956,"sys":6959,"fields":6964},{"tags":6957,"concepts":6958},[],[],{"space":6960,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6962,"publishedVersion":62,"revision":44,"locale":29},{"sys":6961},{"type":12,"linkType":13,"id":14},{"sys":6963},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6965},{"url":439,"details":6966,"fileName":445,"contentType":446},{"size":441,"image":6967},{"width":443,"height":444},{"sys":6969,"fields":6972},{"id":6970,"createdAt":6971},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":6973,"slug":6974,"articleIntro":6973,"category":6975},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[6976],{"metadata":6977,"sys":6980,"fields":6987},{"tags":6978,"concepts":6979},[],[],{"space":6981,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6983,"publishedVersion":395,"revision":62,"contentType":6985,"locale":29},{"sys":6982},{"type":12,"linkType":13,"id":14},{"sys":6984},{"id":21,"type":12,"linkType":22},{"sys":6986},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6988,"metaTitle":405,"metaDescription":406,"mainTitle":6989,"subtitle":424,"heroImage":7004,"ctaButton":447,"ctaLink":448},[404],{"data":6990,"content":6991,"nodeType":74},{},[6992,6998],{"data":6993,"content":6994,"nodeType":78},{},[6995],{"data":6996,"marks":6997,"value":416,"nodeType":82},{},[],{"data":6999,"content":7000,"nodeType":87},{},[7001],{"data":7002,"marks":7003,"value":423,"nodeType":82},{},[],{"metadata":7005,"sys":7008,"fields":7013},{"tags":7006,"concepts":7007},[],[],{"space":7009,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7011,"publishedVersion":62,"revision":44,"locale":29},{"sys":7010},{"type":12,"linkType":13,"id":14},{"sys":7012},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7014},{"url":439,"details":7015,"fileName":445,"contentType":446},{"size":441,"image":7016},{"width":443,"height":444},{"sys":7018,"fields":7021},{"id":7019,"createdAt":7020},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":7022,"slug":7023,"articleIntro":7022,"category":7024},"4886 - Charges","compte-4886-charges",[7025],{"metadata":7026,"sys":7029,"fields":7036},{"tags":7027,"concepts":7028},[],[],{"space":7030,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7032,"publishedVersion":395,"revision":62,"contentType":7034,"locale":29},{"sys":7031},{"type":12,"linkType":13,"id":14},{"sys":7033},{"id":21,"type":12,"linkType":22},{"sys":7035},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7037,"metaTitle":405,"metaDescription":406,"mainTitle":7038,"subtitle":424,"heroImage":7053,"ctaButton":447,"ctaLink":448},[404],{"data":7039,"content":7040,"nodeType":74},{},[7041,7047],{"data":7042,"content":7043,"nodeType":78},{},[7044],{"data":7045,"marks":7046,"value":416,"nodeType":82},{},[],{"data":7048,"content":7049,"nodeType":87},{},[7050],{"data":7051,"marks":7052,"value":423,"nodeType":82},{},[],{"metadata":7054,"sys":7057,"fields":7062},{"tags":7055,"concepts":7056},[],[],{"space":7058,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7060,"publishedVersion":62,"revision":44,"locale":29},{"sys":7059},{"type":12,"linkType":13,"id":14},{"sys":7061},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7063},{"url":439,"details":7064,"fileName":445,"contentType":446},{"size":441,"image":7065},{"width":443,"height":444},{"sys":7067,"fields":7070},{"id":7068,"createdAt":7069},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":7071,"slug":7072,"articleIntro":7071,"category":7073},"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",[7074],{"metadata":7075,"sys":7078,"fields":7085},{"tags":7076,"concepts":7077},[],[],{"space":7079,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7081,"publishedVersion":395,"revision":62,"contentType":7083,"locale":29},{"sys":7080},{"type":12,"linkType":13,"id":14},{"sys":7082},{"id":21,"type":12,"linkType":22},{"sys":7084},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7086,"metaTitle":405,"metaDescription":406,"mainTitle":7087,"subtitle":424,"heroImage":7102,"ctaButton":447,"ctaLink":448},[404],{"data":7088,"content":7089,"nodeType":74},{},[7090,7096],{"data":7091,"content":7092,"nodeType":78},{},[7093],{"data":7094,"marks":7095,"value":416,"nodeType":82},{},[],{"data":7097,"content":7098,"nodeType":87},{},[7099],{"data":7100,"marks":7101,"value":423,"nodeType":82},{},[],{"metadata":7103,"sys":7106,"fields":7111},{"tags":7104,"concepts":7105},[],[],{"space":7107,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7109,"publishedVersion":62,"revision":44,"locale":29},{"sys":7108},{"type":12,"linkType":13,"id":14},{"sys":7110},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7112},{"url":439,"details":7113,"fileName":445,"contentType":446},{"size":441,"image":7114},{"width":443,"height":444},{"sys":7116,"fields":7119},{"id":7117,"createdAt":7118},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":7120,"slug":7121,"articleIntro":-1,"category":7122},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[7123],{"metadata":7124,"sys":7127,"fields":7134},{"tags":7125,"concepts":7126},[],[],{"space":7128,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7130,"publishedVersion":395,"revision":62,"contentType":7132,"locale":29},{"sys":7129},{"type":12,"linkType":13,"id":14},{"sys":7131},{"id":21,"type":12,"linkType":22},{"sys":7133},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7135,"metaTitle":405,"metaDescription":406,"mainTitle":7136,"subtitle":424,"heroImage":7151,"ctaButton":447,"ctaLink":448},[404],{"data":7137,"content":7138,"nodeType":74},{},[7139,7145],{"data":7140,"content":7141,"nodeType":78},{},[7142],{"data":7143,"marks":7144,"value":416,"nodeType":82},{},[],{"data":7146,"content":7147,"nodeType":87},{},[7148],{"data":7149,"marks":7150,"value":423,"nodeType":82},{},[],{"metadata":7152,"sys":7155,"fields":7160},{"tags":7153,"concepts":7154},[],[],{"space":7156,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7158,"publishedVersion":62,"revision":44,"locale":29},{"sys":7157},{"type":12,"linkType":13,"id":14},{"sys":7159},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7161},{"url":439,"details":7162,"fileName":445,"contentType":446},{"size":441,"image":7163},{"width":443,"height":444},{"sys":7165,"fields":7168},{"id":7166,"createdAt":7167},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":7169,"slug":7170,"articleIntro":-1,"category":7171},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[7172],{"metadata":7173,"sys":7176,"fields":7183},{"tags":7174,"concepts":7175},[],[],{"space":7177,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7179,"publishedVersion":395,"revision":62,"contentType":7181,"locale":29},{"sys":7178},{"type":12,"linkType":13,"id":14},{"sys":7180},{"id":21,"type":12,"linkType":22},{"sys":7182},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7184,"metaTitle":405,"metaDescription":406,"mainTitle":7185,"subtitle":424,"heroImage":7200,"ctaButton":447,"ctaLink":448},[404],{"data":7186,"content":7187,"nodeType":74},{},[7188,7194],{"data":7189,"content":7190,"nodeType":78},{},[7191],{"data":7192,"marks":7193,"value":416,"nodeType":82},{},[],{"data":7195,"content":7196,"nodeType":87},{},[7197],{"data":7198,"marks":7199,"value":423,"nodeType":82},{},[],{"metadata":7201,"sys":7204,"fields":7209},{"tags":7202,"concepts":7203},[],[],{"space":7205,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7207,"publishedVersion":62,"revision":44,"locale":29},{"sys":7206},{"type":12,"linkType":13,"id":14},{"sys":7208},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7210},{"url":439,"details":7211,"fileName":445,"contentType":446},{"size":441,"image":7212},{"width":443,"height":444},{"sys":7214,"fields":7217},{"id":7215,"createdAt":7216},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":7218,"slug":7219,"articleIntro":7218,"category":7220},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[7221],{"metadata":7222,"sys":7225,"fields":7232},{"tags":7223,"concepts":7224},[],[],{"space":7226,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7228,"publishedVersion":395,"revision":62,"contentType":7230,"locale":29},{"sys":7227},{"type":12,"linkType":13,"id":14},{"sys":7229},{"id":21,"type":12,"linkType":22},{"sys":7231},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7233,"metaTitle":405,"metaDescription":406,"mainTitle":7234,"subtitle":424,"heroImage":7249,"ctaButton":447,"ctaLink":448},[404],{"data":7235,"content":7236,"nodeType":74},{},[7237,7243],{"data":7238,"content":7239,"nodeType":78},{},[7240],{"data":7241,"marks":7242,"value":416,"nodeType":82},{},[],{"data":7244,"content":7245,"nodeType":87},{},[7246],{"data":7247,"marks":7248,"value":423,"nodeType":82},{},[],{"metadata":7250,"sys":7253,"fields":7258},{"tags":7251,"concepts":7252},[],[],{"space":7254,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7256,"publishedVersion":62,"revision":44,"locale":29},{"sys":7255},{"type":12,"linkType":13,"id":14},{"sys":7257},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7259},{"url":439,"details":7260,"fileName":445,"contentType":446},{"size":441,"image":7261},{"width":443,"height":444},{"sys":7263,"fields":7266},{"id":7264,"createdAt":7265},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":7267,"slug":7268,"articleIntro":7267,"category":7269},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[7270],{"metadata":7271,"sys":7274,"fields":7281},{"tags":7272,"concepts":7273},[],[],{"space":7275,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7277,"publishedVersion":395,"revision":62,"contentType":7279,"locale":29},{"sys":7276},{"type":12,"linkType":13,"id":14},{"sys":7278},{"id":21,"type":12,"linkType":22},{"sys":7280},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7282,"metaTitle":405,"metaDescription":406,"mainTitle":7283,"subtitle":424,"heroImage":7298,"ctaButton":447,"ctaLink":448},[404],{"data":7284,"content":7285,"nodeType":74},{},[7286,7292],{"data":7287,"content":7288,"nodeType":78},{},[7289],{"data":7290,"marks":7291,"value":416,"nodeType":82},{},[],{"data":7293,"content":7294,"nodeType":87},{},[7295],{"data":7296,"marks":7297,"value":423,"nodeType":82},{},[],{"metadata":7299,"sys":7302,"fields":7307},{"tags":7300,"concepts":7301},[],[],{"space":7303,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7305,"publishedVersion":62,"revision":44,"locale":29},{"sys":7304},{"type":12,"linkType":13,"id":14},{"sys":7306},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7308},{"url":439,"details":7309,"fileName":445,"contentType":446},{"size":441,"image":7310},{"width":443,"height":444},{"sys":7312,"fields":7315},{"id":7313,"createdAt":7314},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":7316,"slug":7317,"articleIntro":7316,"category":7318},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[7319],{"metadata":7320,"sys":7323,"fields":7330},{"tags":7321,"concepts":7322},[],[],{"space":7324,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7326,"publishedVersion":395,"revision":62,"contentType":7328,"locale":29},{"sys":7325},{"type":12,"linkType":13,"id":14},{"sys":7327},{"id":21,"type":12,"linkType":22},{"sys":7329},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7331,"metaTitle":405,"metaDescription":406,"mainTitle":7332,"subtitle":424,"heroImage":7347,"ctaButton":447,"ctaLink":448},[404],{"data":7333,"content":7334,"nodeType":74},{},[7335,7341],{"data":7336,"content":7337,"nodeType":78},{},[7338],{"data":7339,"marks":7340,"value":416,"nodeType":82},{},[],{"data":7342,"content":7343,"nodeType":87},{},[7344],{"data":7345,"marks":7346,"value":423,"nodeType":82},{},[],{"metadata":7348,"sys":7351,"fields":7356},{"tags":7349,"concepts":7350},[],[],{"space":7352,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7354,"publishedVersion":62,"revision":44,"locale":29},{"sys":7353},{"type":12,"linkType":13,"id":14},{"sys":7355},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7357},{"url":439,"details":7358,"fileName":445,"contentType":446},{"size":441,"image":7359},{"width":443,"height":444},{"sys":7361,"fields":7364},{"id":7362,"createdAt":7363},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":7365,"slug":7366,"articleIntro":7365,"category":7367},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[7368],{"metadata":7369,"sys":7372,"fields":7379},{"tags":7370,"concepts":7371},[],[],{"space":7373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7375,"publishedVersion":395,"revision":62,"contentType":7377,"locale":29},{"sys":7374},{"type":12,"linkType":13,"id":14},{"sys":7376},{"id":21,"type":12,"linkType":22},{"sys":7378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7380,"metaTitle":405,"metaDescription":406,"mainTitle":7381,"subtitle":424,"heroImage":7396,"ctaButton":447,"ctaLink":448},[404],{"data":7382,"content":7383,"nodeType":74},{},[7384,7390],{"data":7385,"content":7386,"nodeType":78},{},[7387],{"data":7388,"marks":7389,"value":416,"nodeType":82},{},[],{"data":7391,"content":7392,"nodeType":87},{},[7393],{"data":7394,"marks":7395,"value":423,"nodeType":82},{},[],{"metadata":7397,"sys":7400,"fields":7405},{"tags":7398,"concepts":7399},[],[],{"space":7401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7403,"publishedVersion":62,"revision":44,"locale":29},{"sys":7402},{"type":12,"linkType":13,"id":14},{"sys":7404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7406},{"url":439,"details":7407,"fileName":445,"contentType":446},{"size":441,"image":7408},{"width":443,"height":444},{"sys":7410,"fields":7413},{"id":7411,"createdAt":7412},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":7414,"slug":7415,"articleIntro":7414,"category":7416},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[7417],{"metadata":7418,"sys":7421,"fields":7428},{"tags":7419,"concepts":7420},[],[],{"space":7422,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7424,"publishedVersion":395,"revision":62,"contentType":7426,"locale":29},{"sys":7423},{"type":12,"linkType":13,"id":14},{"sys":7425},{"id":21,"type":12,"linkType":22},{"sys":7427},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7429,"metaTitle":405,"metaDescription":406,"mainTitle":7430,"subtitle":424,"heroImage":7445,"ctaButton":447,"ctaLink":448},[404],{"data":7431,"content":7432,"nodeType":74},{},[7433,7439],{"data":7434,"content":7435,"nodeType":78},{},[7436],{"data":7437,"marks":7438,"value":416,"nodeType":82},{},[],{"data":7440,"content":7441,"nodeType":87},{},[7442],{"data":7443,"marks":7444,"value":423,"nodeType":82},{},[],{"metadata":7446,"sys":7449,"fields":7454},{"tags":7447,"concepts":7448},[],[],{"space":7450,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7452,"publishedVersion":62,"revision":44,"locale":29},{"sys":7451},{"type":12,"linkType":13,"id":14},{"sys":7453},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7455},{"url":439,"details":7456,"fileName":445,"contentType":446},{"size":441,"image":7457},{"width":443,"height":444},{"sys":7459,"fields":7462},{"id":7460,"createdAt":7461},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":7463,"slug":7464,"articleIntro":7463,"category":7465},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[7466],{"metadata":7467,"sys":7470,"fields":7477},{"tags":7468,"concepts":7469},[],[],{"space":7471,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7473,"publishedVersion":395,"revision":62,"contentType":7475,"locale":29},{"sys":7472},{"type":12,"linkType":13,"id":14},{"sys":7474},{"id":21,"type":12,"linkType":22},{"sys":7476},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7478,"metaTitle":405,"metaDescription":406,"mainTitle":7479,"subtitle":424,"heroImage":7494,"ctaButton":447,"ctaLink":448},[404],{"data":7480,"content":7481,"nodeType":74},{},[7482,7488],{"data":7483,"content":7484,"nodeType":78},{},[7485],{"data":7486,"marks":7487,"value":416,"nodeType":82},{},[],{"data":7489,"content":7490,"nodeType":87},{},[7491],{"data":7492,"marks":7493,"value":423,"nodeType":82},{},[],{"metadata":7495,"sys":7498,"fields":7503},{"tags":7496,"concepts":7497},[],[],{"space":7499,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7501,"publishedVersion":62,"revision":44,"locale":29},{"sys":7500},{"type":12,"linkType":13,"id":14},{"sys":7502},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7504},{"url":439,"details":7505,"fileName":445,"contentType":446},{"size":441,"image":7506},{"width":443,"height":444},{"sys":7508,"fields":7511},{"id":7509,"createdAt":7510},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":7512,"slug":7513,"articleIntro":7512,"category":7514},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[7515],{"metadata":7516,"sys":7519,"fields":7526},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7522,"publishedVersion":395,"revision":62,"contentType":7524,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"sys":7525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7527,"metaTitle":405,"metaDescription":406,"mainTitle":7528,"subtitle":424,"heroImage":7543,"ctaButton":447,"ctaLink":448},[404],{"data":7529,"content":7530,"nodeType":74},{},[7531,7537],{"data":7532,"content":7533,"nodeType":78},{},[7534],{"data":7535,"marks":7536,"value":416,"nodeType":82},{},[],{"data":7538,"content":7539,"nodeType":87},{},[7540],{"data":7541,"marks":7542,"value":423,"nodeType":82},{},[],{"metadata":7544,"sys":7547,"fields":7552},{"tags":7545,"concepts":7546},[],[],{"space":7548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7550,"publishedVersion":62,"revision":44,"locale":29},{"sys":7549},{"type":12,"linkType":13,"id":14},{"sys":7551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7553},{"url":439,"details":7554,"fileName":445,"contentType":446},{"size":441,"image":7555},{"width":443,"height":444},{"sys":7557,"fields":7560},{"id":7558,"createdAt":7559},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":7561,"slug":7562,"articleIntro":7561,"category":7563},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[7564],{"metadata":7565,"sys":7568,"fields":7575},{"tags":7566,"concepts":7567},[],[],{"space":7569,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7571,"publishedVersion":395,"revision":62,"contentType":7573,"locale":29},{"sys":7570},{"type":12,"linkType":13,"id":14},{"sys":7572},{"id":21,"type":12,"linkType":22},{"sys":7574},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7576,"metaTitle":405,"metaDescription":406,"mainTitle":7577,"subtitle":424,"heroImage":7592,"ctaButton":447,"ctaLink":448},[404],{"data":7578,"content":7579,"nodeType":74},{},[7580,7586],{"data":7581,"content":7582,"nodeType":78},{},[7583],{"data":7584,"marks":7585,"value":416,"nodeType":82},{},[],{"data":7587,"content":7588,"nodeType":87},{},[7589],{"data":7590,"marks":7591,"value":423,"nodeType":82},{},[],{"metadata":7593,"sys":7596,"fields":7601},{"tags":7594,"concepts":7595},[],[],{"space":7597,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7599,"publishedVersion":62,"revision":44,"locale":29},{"sys":7598},{"type":12,"linkType":13,"id":14},{"sys":7600},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7602},{"url":439,"details":7603,"fileName":445,"contentType":446},{"size":441,"image":7604},{"width":443,"height":444},{"sys":7606,"fields":7609},{"id":7607,"createdAt":7608},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":7610,"slug":7611,"articleIntro":7610,"category":7612},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[7613],{"metadata":7614,"sys":7617,"fields":7624},{"tags":7615,"concepts":7616},[],[],{"space":7618,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7620,"publishedVersion":395,"revision":62,"contentType":7622,"locale":29},{"sys":7619},{"type":12,"linkType":13,"id":14},{"sys":7621},{"id":21,"type":12,"linkType":22},{"sys":7623},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7625,"metaTitle":405,"metaDescription":406,"mainTitle":7626,"subtitle":424,"heroImage":7641,"ctaButton":447,"ctaLink":448},[404],{"data":7627,"content":7628,"nodeType":74},{},[7629,7635],{"data":7630,"content":7631,"nodeType":78},{},[7632],{"data":7633,"marks":7634,"value":416,"nodeType":82},{},[],{"data":7636,"content":7637,"nodeType":87},{},[7638],{"data":7639,"marks":7640,"value":423,"nodeType":82},{},[],{"metadata":7642,"sys":7645,"fields":7650},{"tags":7643,"concepts":7644},[],[],{"space":7646,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7648,"publishedVersion":62,"revision":44,"locale":29},{"sys":7647},{"type":12,"linkType":13,"id":14},{"sys":7649},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7651},{"url":439,"details":7652,"fileName":445,"contentType":446},{"size":441,"image":7653},{"width":443,"height":444},{"sys":7655,"fields":7658},{"id":7656,"createdAt":7657},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":7659,"slug":7660,"articleIntro":-1,"category":7661},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[7662],{"metadata":7663,"sys":7666,"fields":7673},{"tags":7664,"concepts":7665},[],[],{"space":7667,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7669,"publishedVersion":395,"revision":62,"contentType":7671,"locale":29},{"sys":7668},{"type":12,"linkType":13,"id":14},{"sys":7670},{"id":21,"type":12,"linkType":22},{"sys":7672},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7674,"metaTitle":405,"metaDescription":406,"mainTitle":7675,"subtitle":424,"heroImage":7690,"ctaButton":447,"ctaLink":448},[404],{"data":7676,"content":7677,"nodeType":74},{},[7678,7684],{"data":7679,"content":7680,"nodeType":78},{},[7681],{"data":7682,"marks":7683,"value":416,"nodeType":82},{},[],{"data":7685,"content":7686,"nodeType":87},{},[7687],{"data":7688,"marks":7689,"value":423,"nodeType":82},{},[],{"metadata":7691,"sys":7694,"fields":7699},{"tags":7692,"concepts":7693},[],[],{"space":7695,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7697,"publishedVersion":62,"revision":44,"locale":29},{"sys":7696},{"type":12,"linkType":13,"id":14},{"sys":7698},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7700},{"url":439,"details":7701,"fileName":445,"contentType":446},{"size":441,"image":7702},{"width":443,"height":444},{"sys":7704,"fields":7707},{"id":7705,"createdAt":7706},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":7708,"slug":7709,"articleIntro":7708,"category":7710},"472 - Comptes d'attente","compte-472-comptes-d-attente",[7711],{"metadata":7712,"sys":7715,"fields":7722},{"tags":7713,"concepts":7714},[],[],{"space":7716,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7718,"publishedVersion":395,"revision":62,"contentType":7720,"locale":29},{"sys":7717},{"type":12,"linkType":13,"id":14},{"sys":7719},{"id":21,"type":12,"linkType":22},{"sys":7721},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7723,"metaTitle":405,"metaDescription":406,"mainTitle":7724,"subtitle":424,"heroImage":7739,"ctaButton":447,"ctaLink":448},[404],{"data":7725,"content":7726,"nodeType":74},{},[7727,7733],{"data":7728,"content":7729,"nodeType":78},{},[7730],{"data":7731,"marks":7732,"value":416,"nodeType":82},{},[],{"data":7734,"content":7735,"nodeType":87},{},[7736],{"data":7737,"marks":7738,"value":423,"nodeType":82},{},[],{"metadata":7740,"sys":7743,"fields":7748},{"tags":7741,"concepts":7742},[],[],{"space":7744,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7746,"publishedVersion":62,"revision":44,"locale":29},{"sys":7745},{"type":12,"linkType":13,"id":14},{"sys":7747},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7749},{"url":439,"details":7750,"fileName":445,"contentType":446},{"size":441,"image":7751},{"width":443,"height":444},{"sys":7753,"fields":7756},{"id":7754,"createdAt":7755},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":7757,"slug":7758,"articleIntro":7757,"category":7759},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[7760],{"metadata":7761,"sys":7764,"fields":7771},{"tags":7762,"concepts":7763},[],[],{"space":7765,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7767,"publishedVersion":395,"revision":62,"contentType":7769,"locale":29},{"sys":7766},{"type":12,"linkType":13,"id":14},{"sys":7768},{"id":21,"type":12,"linkType":22},{"sys":7770},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7772,"metaTitle":405,"metaDescription":406,"mainTitle":7773,"subtitle":424,"heroImage":7788,"ctaButton":447,"ctaLink":448},[404],{"data":7774,"content":7775,"nodeType":74},{},[7776,7782],{"data":7777,"content":7778,"nodeType":78},{},[7779],{"data":7780,"marks":7781,"value":416,"nodeType":82},{},[],{"data":7783,"content":7784,"nodeType":87},{},[7785],{"data":7786,"marks":7787,"value":423,"nodeType":82},{},[],{"metadata":7789,"sys":7792,"fields":7797},{"tags":7790,"concepts":7791},[],[],{"space":7793,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7795,"publishedVersion":62,"revision":44,"locale":29},{"sys":7794},{"type":12,"linkType":13,"id":14},{"sys":7796},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7798},{"url":439,"details":7799,"fileName":445,"contentType":446},{"size":441,"image":7800},{"width":443,"height":444},{"sys":7802,"fields":7805},{"id":7803,"createdAt":7804},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":7806,"slug":7807,"articleIntro":7808,"category":7809},"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",[7810],{"metadata":7811,"sys":7814,"fields":7821},{"tags":7812,"concepts":7813},[],[],{"space":7815,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7817,"publishedVersion":395,"revision":62,"contentType":7819,"locale":29},{"sys":7816},{"type":12,"linkType":13,"id":14},{"sys":7818},{"id":21,"type":12,"linkType":22},{"sys":7820},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7822,"metaTitle":405,"metaDescription":406,"mainTitle":7823,"subtitle":424,"heroImage":7838,"ctaButton":447,"ctaLink":448},[404],{"data":7824,"content":7825,"nodeType":74},{},[7826,7832],{"data":7827,"content":7828,"nodeType":78},{},[7829],{"data":7830,"marks":7831,"value":416,"nodeType":82},{},[],{"data":7833,"content":7834,"nodeType":87},{},[7835],{"data":7836,"marks":7837,"value":423,"nodeType":82},{},[],{"metadata":7839,"sys":7842,"fields":7847},{"tags":7840,"concepts":7841},[],[],{"space":7843,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7845,"publishedVersion":62,"revision":44,"locale":29},{"sys":7844},{"type":12,"linkType":13,"id":14},{"sys":7846},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7848},{"url":439,"details":7849,"fileName":445,"contentType":446},{"size":441,"image":7850},{"width":443,"height":444},{"sys":7852,"fields":7855},{"id":7853,"createdAt":7854},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":7856,"slug":7857,"articleIntro":7856,"category":7858},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[7859],{"metadata":7860,"sys":7863,"fields":7870},{"tags":7861,"concepts":7862},[],[],{"space":7864,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7866,"publishedVersion":395,"revision":62,"contentType":7868,"locale":29},{"sys":7865},{"type":12,"linkType":13,"id":14},{"sys":7867},{"id":21,"type":12,"linkType":22},{"sys":7869},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7871,"metaTitle":405,"metaDescription":406,"mainTitle":7872,"subtitle":424,"heroImage":7887,"ctaButton":447,"ctaLink":448},[404],{"data":7873,"content":7874,"nodeType":74},{},[7875,7881],{"data":7876,"content":7877,"nodeType":78},{},[7878],{"data":7879,"marks":7880,"value":416,"nodeType":82},{},[],{"data":7882,"content":7883,"nodeType":87},{},[7884],{"data":7885,"marks":7886,"value":423,"nodeType":82},{},[],{"metadata":7888,"sys":7891,"fields":7896},{"tags":7889,"concepts":7890},[],[],{"space":7892,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7894,"publishedVersion":62,"revision":44,"locale":29},{"sys":7893},{"type":12,"linkType":13,"id":14},{"sys":7895},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7897},{"url":439,"details":7898,"fileName":445,"contentType":446},{"size":441,"image":7899},{"width":443,"height":444},{"sys":7901,"fields":7904},{"id":7902,"createdAt":7903},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":7905,"slug":7906,"articleIntro":7905,"category":7907},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[7908],{"metadata":7909,"sys":7912,"fields":7919},{"tags":7910,"concepts":7911},[],[],{"space":7913,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7915,"publishedVersion":395,"revision":62,"contentType":7917,"locale":29},{"sys":7914},{"type":12,"linkType":13,"id":14},{"sys":7916},{"id":21,"type":12,"linkType":22},{"sys":7918},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7920,"metaTitle":405,"metaDescription":406,"mainTitle":7921,"subtitle":424,"heroImage":7936,"ctaButton":447,"ctaLink":448},[404],{"data":7922,"content":7923,"nodeType":74},{},[7924,7930],{"data":7925,"content":7926,"nodeType":78},{},[7927],{"data":7928,"marks":7929,"value":416,"nodeType":82},{},[],{"data":7931,"content":7932,"nodeType":87},{},[7933],{"data":7934,"marks":7935,"value":423,"nodeType":82},{},[],{"metadata":7937,"sys":7940,"fields":7945},{"tags":7938,"concepts":7939},[],[],{"space":7941,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7943,"publishedVersion":62,"revision":44,"locale":29},{"sys":7942},{"type":12,"linkType":13,"id":14},{"sys":7944},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7946},{"url":439,"details":7947,"fileName":445,"contentType":446},{"size":441,"image":7948},{"width":443,"height":444},{"sys":7950,"fields":7953},{"id":7951,"createdAt":7952},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":7954,"slug":7955,"articleIntro":7954,"category":7956},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[7957],{"metadata":7958,"sys":7961,"fields":7968},{"tags":7959,"concepts":7960},[],[],{"space":7962,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7964,"publishedVersion":395,"revision":62,"contentType":7966,"locale":29},{"sys":7963},{"type":12,"linkType":13,"id":14},{"sys":7965},{"id":21,"type":12,"linkType":22},{"sys":7967},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7969,"metaTitle":405,"metaDescription":406,"mainTitle":7970,"subtitle":424,"heroImage":7985,"ctaButton":447,"ctaLink":448},[404],{"data":7971,"content":7972,"nodeType":74},{},[7973,7979],{"data":7974,"content":7975,"nodeType":78},{},[7976],{"data":7977,"marks":7978,"value":416,"nodeType":82},{},[],{"data":7980,"content":7981,"nodeType":87},{},[7982],{"data":7983,"marks":7984,"value":423,"nodeType":82},{},[],{"metadata":7986,"sys":7989,"fields":7994},{"tags":7987,"concepts":7988},[],[],{"space":7990,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7992,"publishedVersion":62,"revision":44,"locale":29},{"sys":7991},{"type":12,"linkType":13,"id":14},{"sys":7993},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7995},{"url":439,"details":7996,"fileName":445,"contentType":446},{"size":441,"image":7997},{"width":443,"height":444},{"sys":7999,"fields":8002},{"id":8000,"createdAt":8001},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8003,"slug":8004,"articleIntro":8003,"category":8005},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8006],{"metadata":8007,"sys":8010,"fields":8017},{"tags":8008,"concepts":8009},[],[],{"space":8011,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8013,"publishedVersion":395,"revision":62,"contentType":8015,"locale":29},{"sys":8012},{"type":12,"linkType":13,"id":14},{"sys":8014},{"id":21,"type":12,"linkType":22},{"sys":8016},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8018,"metaTitle":405,"metaDescription":406,"mainTitle":8019,"subtitle":424,"heroImage":8034,"ctaButton":447,"ctaLink":448},[404],{"data":8020,"content":8021,"nodeType":74},{},[8022,8028],{"data":8023,"content":8024,"nodeType":78},{},[8025],{"data":8026,"marks":8027,"value":416,"nodeType":82},{},[],{"data":8029,"content":8030,"nodeType":87},{},[8031],{"data":8032,"marks":8033,"value":423,"nodeType":82},{},[],{"metadata":8035,"sys":8038,"fields":8043},{"tags":8036,"concepts":8037},[],[],{"space":8039,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8041,"publishedVersion":62,"revision":44,"locale":29},{"sys":8040},{"type":12,"linkType":13,"id":14},{"sys":8042},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8044},{"url":439,"details":8045,"fileName":445,"contentType":446},{"size":441,"image":8046},{"width":443,"height":444},{"sys":8048,"fields":8051},{"id":8049,"createdAt":8050},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":8052,"slug":8053,"articleIntro":-1,"category":8054},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[8055],{"metadata":8056,"sys":8059,"fields":8066},{"tags":8057,"concepts":8058},[],[],{"space":8060,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8062,"publishedVersion":395,"revision":62,"contentType":8064,"locale":29},{"sys":8061},{"type":12,"linkType":13,"id":14},{"sys":8063},{"id":21,"type":12,"linkType":22},{"sys":8065},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8067,"metaTitle":405,"metaDescription":406,"mainTitle":8068,"subtitle":424,"heroImage":8083,"ctaButton":447,"ctaLink":448},[404],{"data":8069,"content":8070,"nodeType":74},{},[8071,8077],{"data":8072,"content":8073,"nodeType":78},{},[8074],{"data":8075,"marks":8076,"value":416,"nodeType":82},{},[],{"data":8078,"content":8079,"nodeType":87},{},[8080],{"data":8081,"marks":8082,"value":423,"nodeType":82},{},[],{"metadata":8084,"sys":8087,"fields":8092},{"tags":8085,"concepts":8086},[],[],{"space":8088,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8090,"publishedVersion":62,"revision":44,"locale":29},{"sys":8089},{"type":12,"linkType":13,"id":14},{"sys":8091},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8093},{"url":439,"details":8094,"fileName":445,"contentType":446},{"size":441,"image":8095},{"width":443,"height":444},{"sys":8097,"fields":8100},{"id":8098,"createdAt":8099},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":8101,"slug":8102,"articleIntro":8101,"category":8103},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[8104],{"metadata":8105,"sys":8108,"fields":8115},{"tags":8106,"concepts":8107},[],[],{"space":8109,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8111,"publishedVersion":395,"revision":62,"contentType":8113,"locale":29},{"sys":8110},{"type":12,"linkType":13,"id":14},{"sys":8112},{"id":21,"type":12,"linkType":22},{"sys":8114},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8116,"metaTitle":405,"metaDescription":406,"mainTitle":8117,"subtitle":424,"heroImage":8132,"ctaButton":447,"ctaLink":448},[404],{"data":8118,"content":8119,"nodeType":74},{},[8120,8126],{"data":8121,"content":8122,"nodeType":78},{},[8123],{"data":8124,"marks":8125,"value":416,"nodeType":82},{},[],{"data":8127,"content":8128,"nodeType":87},{},[8129],{"data":8130,"marks":8131,"value":423,"nodeType":82},{},[],{"metadata":8133,"sys":8136,"fields":8141},{"tags":8134,"concepts":8135},[],[],{"space":8137,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8139,"publishedVersion":62,"revision":44,"locale":29},{"sys":8138},{"type":12,"linkType":13,"id":14},{"sys":8140},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8142},{"url":439,"details":8143,"fileName":445,"contentType":446},{"size":441,"image":8144},{"width":443,"height":444},{"sys":8146,"fields":8149},{"id":8147,"createdAt":8148},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":8150,"slug":8151,"articleIntro":8150,"category":8152},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[8153],{"metadata":8154,"sys":8157,"fields":8164},{"tags":8155,"concepts":8156},[],[],{"space":8158,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8160,"publishedVersion":395,"revision":62,"contentType":8162,"locale":29},{"sys":8159},{"type":12,"linkType":13,"id":14},{"sys":8161},{"id":21,"type":12,"linkType":22},{"sys":8163},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8165,"metaTitle":405,"metaDescription":406,"mainTitle":8166,"subtitle":424,"heroImage":8181,"ctaButton":447,"ctaLink":448},[404],{"data":8167,"content":8168,"nodeType":74},{},[8169,8175],{"data":8170,"content":8171,"nodeType":78},{},[8172],{"data":8173,"marks":8174,"value":416,"nodeType":82},{},[],{"data":8176,"content":8177,"nodeType":87},{},[8178],{"data":8179,"marks":8180,"value":423,"nodeType":82},{},[],{"metadata":8182,"sys":8185,"fields":8190},{"tags":8183,"concepts":8184},[],[],{"space":8186,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8188,"publishedVersion":62,"revision":44,"locale":29},{"sys":8187},{"type":12,"linkType":13,"id":14},{"sys":8189},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8191},{"url":439,"details":8192,"fileName":445,"contentType":446},{"size":441,"image":8193},{"width":443,"height":444},{"sys":8195,"fields":8198},{"id":8196,"createdAt":8197},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":8199,"slug":8200,"articleIntro":8199,"category":8201},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[8202],{"metadata":8203,"sys":8206,"fields":8213},{"tags":8204,"concepts":8205},[],[],{"space":8207,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8209,"publishedVersion":395,"revision":62,"contentType":8211,"locale":29},{"sys":8208},{"type":12,"linkType":13,"id":14},{"sys":8210},{"id":21,"type":12,"linkType":22},{"sys":8212},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8214,"metaTitle":405,"metaDescription":406,"mainTitle":8215,"subtitle":424,"heroImage":8230,"ctaButton":447,"ctaLink":448},[404],{"data":8216,"content":8217,"nodeType":74},{},[8218,8224],{"data":8219,"content":8220,"nodeType":78},{},[8221],{"data":8222,"marks":8223,"value":416,"nodeType":82},{},[],{"data":8225,"content":8226,"nodeType":87},{},[8227],{"data":8228,"marks":8229,"value":423,"nodeType":82},{},[],{"metadata":8231,"sys":8234,"fields":8239},{"tags":8232,"concepts":8233},[],[],{"space":8235,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8237,"publishedVersion":62,"revision":44,"locale":29},{"sys":8236},{"type":12,"linkType":13,"id":14},{"sys":8238},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8240},{"url":439,"details":8241,"fileName":445,"contentType":446},{"size":441,"image":8242},{"width":443,"height":444},{"sys":8244,"fields":8247},{"id":8245,"createdAt":8246},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":8248,"slug":8249,"articleIntro":8248,"category":8250},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[8251],{"metadata":8252,"sys":8255,"fields":8262},{"tags":8253,"concepts":8254},[],[],{"space":8256,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8258,"publishedVersion":395,"revision":62,"contentType":8260,"locale":29},{"sys":8257},{"type":12,"linkType":13,"id":14},{"sys":8259},{"id":21,"type":12,"linkType":22},{"sys":8261},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8263,"metaTitle":405,"metaDescription":406,"mainTitle":8264,"subtitle":424,"heroImage":8279,"ctaButton":447,"ctaLink":448},[404],{"data":8265,"content":8266,"nodeType":74},{},[8267,8273],{"data":8268,"content":8269,"nodeType":78},{},[8270],{"data":8271,"marks":8272,"value":416,"nodeType":82},{},[],{"data":8274,"content":8275,"nodeType":87},{},[8276],{"data":8277,"marks":8278,"value":423,"nodeType":82},{},[],{"metadata":8280,"sys":8283,"fields":8288},{"tags":8281,"concepts":8282},[],[],{"space":8284,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8286,"publishedVersion":62,"revision":44,"locale":29},{"sys":8285},{"type":12,"linkType":13,"id":14},{"sys":8287},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8289},{"url":439,"details":8290,"fileName":445,"contentType":446},{"size":441,"image":8291},{"width":443,"height":444},{"sys":8293,"fields":8296},{"id":8294,"createdAt":8295},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":8297,"slug":8298,"articleIntro":8297,"category":8299},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[8300],{"metadata":8301,"sys":8304,"fields":8311},{"tags":8302,"concepts":8303},[],[],{"space":8305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8307,"publishedVersion":395,"revision":62,"contentType":8309,"locale":29},{"sys":8306},{"type":12,"linkType":13,"id":14},{"sys":8308},{"id":21,"type":12,"linkType":22},{"sys":8310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8312,"metaTitle":405,"metaDescription":406,"mainTitle":8313,"subtitle":424,"heroImage":8328,"ctaButton":447,"ctaLink":448},[404],{"data":8314,"content":8315,"nodeType":74},{},[8316,8322],{"data":8317,"content":8318,"nodeType":78},{},[8319],{"data":8320,"marks":8321,"value":416,"nodeType":82},{},[],{"data":8323,"content":8324,"nodeType":87},{},[8325],{"data":8326,"marks":8327,"value":423,"nodeType":82},{},[],{"metadata":8329,"sys":8332,"fields":8337},{"tags":8330,"concepts":8331},[],[],{"space":8333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8335,"publishedVersion":62,"revision":44,"locale":29},{"sys":8334},{"type":12,"linkType":13,"id":14},{"sys":8336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8338},{"url":439,"details":8339,"fileName":445,"contentType":446},{"size":441,"image":8340},{"width":443,"height":444},{"sys":8342,"fields":8345},{"id":8343,"createdAt":8344},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":8346,"slug":8347,"articleIntro":8346,"category":8348},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[8349],{"metadata":8350,"sys":8353,"fields":8360},{"tags":8351,"concepts":8352},[],[],{"space":8354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8356,"publishedVersion":395,"revision":62,"contentType":8358,"locale":29},{"sys":8355},{"type":12,"linkType":13,"id":14},{"sys":8357},{"id":21,"type":12,"linkType":22},{"sys":8359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8361,"metaTitle":405,"metaDescription":406,"mainTitle":8362,"subtitle":424,"heroImage":8377,"ctaButton":447,"ctaLink":448},[404],{"data":8363,"content":8364,"nodeType":74},{},[8365,8371],{"data":8366,"content":8367,"nodeType":78},{},[8368],{"data":8369,"marks":8370,"value":416,"nodeType":82},{},[],{"data":8372,"content":8373,"nodeType":87},{},[8374],{"data":8375,"marks":8376,"value":423,"nodeType":82},{},[],{"metadata":8378,"sys":8381,"fields":8386},{"tags":8379,"concepts":8380},[],[],{"space":8382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8384,"publishedVersion":62,"revision":44,"locale":29},{"sys":8383},{"type":12,"linkType":13,"id":14},{"sys":8385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8387},{"url":439,"details":8388,"fileName":445,"contentType":446},{"size":441,"image":8389},{"width":443,"height":444},{"sys":8391,"fields":8394},{"id":8392,"createdAt":8393},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":8395,"slug":8396,"articleIntro":8395,"category":8397},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[8398],{"metadata":8399,"sys":8402,"fields":8409},{"tags":8400,"concepts":8401},[],[],{"space":8403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8405,"publishedVersion":395,"revision":62,"contentType":8407,"locale":29},{"sys":8404},{"type":12,"linkType":13,"id":14},{"sys":8406},{"id":21,"type":12,"linkType":22},{"sys":8408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8410,"metaTitle":405,"metaDescription":406,"mainTitle":8411,"subtitle":424,"heroImage":8426,"ctaButton":447,"ctaLink":448},[404],{"data":8412,"content":8413,"nodeType":74},{},[8414,8420],{"data":8415,"content":8416,"nodeType":78},{},[8417],{"data":8418,"marks":8419,"value":416,"nodeType":82},{},[],{"data":8421,"content":8422,"nodeType":87},{},[8423],{"data":8424,"marks":8425,"value":423,"nodeType":82},{},[],{"metadata":8427,"sys":8430,"fields":8435},{"tags":8428,"concepts":8429},[],[],{"space":8431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8433,"publishedVersion":62,"revision":44,"locale":29},{"sys":8432},{"type":12,"linkType":13,"id":14},{"sys":8434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8436},{"url":439,"details":8437,"fileName":445,"contentType":446},{"size":441,"image":8438},{"width":443,"height":444},{"sys":8440,"fields":8443},{"id":8441,"createdAt":8442},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8444,"slug":8445,"articleIntro":-1,"category":8446},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8447],{"metadata":8448,"sys":8451,"fields":8458},{"tags":8449,"concepts":8450},[],[],{"space":8452,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8454,"publishedVersion":395,"revision":62,"contentType":8456,"locale":29},{"sys":8453},{"type":12,"linkType":13,"id":14},{"sys":8455},{"id":21,"type":12,"linkType":22},{"sys":8457},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8459,"metaTitle":405,"metaDescription":406,"mainTitle":8460,"subtitle":424,"heroImage":8475,"ctaButton":447,"ctaLink":448},[404],{"data":8461,"content":8462,"nodeType":74},{},[8463,8469],{"data":8464,"content":8465,"nodeType":78},{},[8466],{"data":8467,"marks":8468,"value":416,"nodeType":82},{},[],{"data":8470,"content":8471,"nodeType":87},{},[8472],{"data":8473,"marks":8474,"value":423,"nodeType":82},{},[],{"metadata":8476,"sys":8479,"fields":8484},{"tags":8477,"concepts":8478},[],[],{"space":8480,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8482,"publishedVersion":62,"revision":44,"locale":29},{"sys":8481},{"type":12,"linkType":13,"id":14},{"sys":8483},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8485},{"url":439,"details":8486,"fileName":445,"contentType":446},{"size":441,"image":8487},{"width":443,"height":444},{"sys":8489,"fields":8492},{"id":8490,"createdAt":8491},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":8493,"slug":8494,"articleIntro":8493,"category":8495},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[8496],{"metadata":8497,"sys":8500,"fields":8507},{"tags":8498,"concepts":8499},[],[],{"space":8501,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8503,"publishedVersion":395,"revision":62,"contentType":8505,"locale":29},{"sys":8502},{"type":12,"linkType":13,"id":14},{"sys":8504},{"id":21,"type":12,"linkType":22},{"sys":8506},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8508,"metaTitle":405,"metaDescription":406,"mainTitle":8509,"subtitle":424,"heroImage":8524,"ctaButton":447,"ctaLink":448},[404],{"data":8510,"content":8511,"nodeType":74},{},[8512,8518],{"data":8513,"content":8514,"nodeType":78},{},[8515],{"data":8516,"marks":8517,"value":416,"nodeType":82},{},[],{"data":8519,"content":8520,"nodeType":87},{},[8521],{"data":8522,"marks":8523,"value":423,"nodeType":82},{},[],{"metadata":8525,"sys":8528,"fields":8533},{"tags":8526,"concepts":8527},[],[],{"space":8529,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8531,"publishedVersion":62,"revision":44,"locale":29},{"sys":8530},{"type":12,"linkType":13,"id":14},{"sys":8532},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8534},{"url":439,"details":8535,"fileName":445,"contentType":446},{"size":441,"image":8536},{"width":443,"height":444},{"sys":8538,"fields":8541},{"id":8539,"createdAt":8540},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":8542,"slug":8543,"articleIntro":-1,"category":8544},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[8545],{"metadata":8546,"sys":8549,"fields":8556},{"tags":8547,"concepts":8548},[],[],{"space":8550,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8552,"publishedVersion":395,"revision":62,"contentType":8554,"locale":29},{"sys":8551},{"type":12,"linkType":13,"id":14},{"sys":8553},{"id":21,"type":12,"linkType":22},{"sys":8555},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8557,"metaTitle":405,"metaDescription":406,"mainTitle":8558,"subtitle":424,"heroImage":8573,"ctaButton":447,"ctaLink":448},[404],{"data":8559,"content":8560,"nodeType":74},{},[8561,8567],{"data":8562,"content":8563,"nodeType":78},{},[8564],{"data":8565,"marks":8566,"value":416,"nodeType":82},{},[],{"data":8568,"content":8569,"nodeType":87},{},[8570],{"data":8571,"marks":8572,"value":423,"nodeType":82},{},[],{"metadata":8574,"sys":8577,"fields":8582},{"tags":8575,"concepts":8576},[],[],{"space":8578,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8580,"publishedVersion":62,"revision":44,"locale":29},{"sys":8579},{"type":12,"linkType":13,"id":14},{"sys":8581},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8583},{"url":439,"details":8584,"fileName":445,"contentType":446},{"size":441,"image":8585},{"width":443,"height":444},{"sys":8587,"fields":8590},{"id":8588,"createdAt":8589},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8591,"slug":8592,"articleIntro":8591,"category":8593},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8594],{"metadata":8595,"sys":8598,"fields":8605},{"tags":8596,"concepts":8597},[],[],{"space":8599,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8601,"publishedVersion":395,"revision":62,"contentType":8603,"locale":29},{"sys":8600},{"type":12,"linkType":13,"id":14},{"sys":8602},{"id":21,"type":12,"linkType":22},{"sys":8604},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8606,"metaTitle":405,"metaDescription":406,"mainTitle":8607,"subtitle":424,"heroImage":8622,"ctaButton":447,"ctaLink":448},[404],{"data":8608,"content":8609,"nodeType":74},{},[8610,8616],{"data":8611,"content":8612,"nodeType":78},{},[8613],{"data":8614,"marks":8615,"value":416,"nodeType":82},{},[],{"data":8617,"content":8618,"nodeType":87},{},[8619],{"data":8620,"marks":8621,"value":423,"nodeType":82},{},[],{"metadata":8623,"sys":8626,"fields":8631},{"tags":8624,"concepts":8625},[],[],{"space":8627,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8629,"publishedVersion":62,"revision":44,"locale":29},{"sys":8628},{"type":12,"linkType":13,"id":14},{"sys":8630},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8632},{"url":439,"details":8633,"fileName":445,"contentType":446},{"size":441,"image":8634},{"width":443,"height":444},{"sys":8636,"fields":8639},{"id":8637,"createdAt":8638},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":8640,"slug":8641,"articleIntro":8640,"category":8642},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[8643],{"metadata":8644,"sys":8647,"fields":8654},{"tags":8645,"concepts":8646},[],[],{"space":8648,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8650,"publishedVersion":395,"revision":62,"contentType":8652,"locale":29},{"sys":8649},{"type":12,"linkType":13,"id":14},{"sys":8651},{"id":21,"type":12,"linkType":22},{"sys":8653},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8655,"metaTitle":405,"metaDescription":406,"mainTitle":8656,"subtitle":424,"heroImage":8671,"ctaButton":447,"ctaLink":448},[404],{"data":8657,"content":8658,"nodeType":74},{},[8659,8665],{"data":8660,"content":8661,"nodeType":78},{},[8662],{"data":8663,"marks":8664,"value":416,"nodeType":82},{},[],{"data":8666,"content":8667,"nodeType":87},{},[8668],{"data":8669,"marks":8670,"value":423,"nodeType":82},{},[],{"metadata":8672,"sys":8675,"fields":8680},{"tags":8673,"concepts":8674},[],[],{"space":8676,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8678,"publishedVersion":62,"revision":44,"locale":29},{"sys":8677},{"type":12,"linkType":13,"id":14},{"sys":8679},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8681},{"url":439,"details":8682,"fileName":445,"contentType":446},{"size":441,"image":8683},{"width":443,"height":444},{"sys":8685,"fields":8688},{"id":8686,"createdAt":8687},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8689,"slug":8690,"articleIntro":8689,"category":8691},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8692],{"metadata":8693,"sys":8696,"fields":8703},{"tags":8694,"concepts":8695},[],[],{"space":8697,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8699,"publishedVersion":395,"revision":62,"contentType":8701,"locale":29},{"sys":8698},{"type":12,"linkType":13,"id":14},{"sys":8700},{"id":21,"type":12,"linkType":22},{"sys":8702},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8704,"metaTitle":405,"metaDescription":406,"mainTitle":8705,"subtitle":424,"heroImage":8720,"ctaButton":447,"ctaLink":448},[404],{"data":8706,"content":8707,"nodeType":74},{},[8708,8714],{"data":8709,"content":8710,"nodeType":78},{},[8711],{"data":8712,"marks":8713,"value":416,"nodeType":82},{},[],{"data":8715,"content":8716,"nodeType":87},{},[8717],{"data":8718,"marks":8719,"value":423,"nodeType":82},{},[],{"metadata":8721,"sys":8724,"fields":8729},{"tags":8722,"concepts":8723},[],[],{"space":8725,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8727,"publishedVersion":62,"revision":44,"locale":29},{"sys":8726},{"type":12,"linkType":13,"id":14},{"sys":8728},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8730},{"url":439,"details":8731,"fileName":445,"contentType":446},{"size":441,"image":8732},{"width":443,"height":444},{"sys":8734,"fields":8737},{"id":8735,"createdAt":8736},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":8738,"slug":8739,"articleIntro":8738,"category":8740},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[8741],{"metadata":8742,"sys":8745,"fields":8752},{"tags":8743,"concepts":8744},[],[],{"space":8746,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8748,"publishedVersion":395,"revision":62,"contentType":8750,"locale":29},{"sys":8747},{"type":12,"linkType":13,"id":14},{"sys":8749},{"id":21,"type":12,"linkType":22},{"sys":8751},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8753,"metaTitle":405,"metaDescription":406,"mainTitle":8754,"subtitle":424,"heroImage":8769,"ctaButton":447,"ctaLink":448},[404],{"data":8755,"content":8756,"nodeType":74},{},[8757,8763],{"data":8758,"content":8759,"nodeType":78},{},[8760],{"data":8761,"marks":8762,"value":416,"nodeType":82},{},[],{"data":8764,"content":8765,"nodeType":87},{},[8766],{"data":8767,"marks":8768,"value":423,"nodeType":82},{},[],{"metadata":8770,"sys":8773,"fields":8778},{"tags":8771,"concepts":8772},[],[],{"space":8774,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8776,"publishedVersion":62,"revision":44,"locale":29},{"sys":8775},{"type":12,"linkType":13,"id":14},{"sys":8777},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8779},{"url":439,"details":8780,"fileName":445,"contentType":446},{"size":441,"image":8781},{"width":443,"height":444},{"sys":8783,"fields":8786},{"id":8784,"createdAt":8785},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":8787,"slug":8788,"articleIntro":-1,"category":8789},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[8790],{"metadata":8791,"sys":8794,"fields":8801},{"tags":8792,"concepts":8793},[],[],{"space":8795,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8797,"publishedVersion":395,"revision":62,"contentType":8799,"locale":29},{"sys":8796},{"type":12,"linkType":13,"id":14},{"sys":8798},{"id":21,"type":12,"linkType":22},{"sys":8800},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8802,"metaTitle":405,"metaDescription":406,"mainTitle":8803,"subtitle":424,"heroImage":8818,"ctaButton":447,"ctaLink":448},[404],{"data":8804,"content":8805,"nodeType":74},{},[8806,8812],{"data":8807,"content":8808,"nodeType":78},{},[8809],{"data":8810,"marks":8811,"value":416,"nodeType":82},{},[],{"data":8813,"content":8814,"nodeType":87},{},[8815],{"data":8816,"marks":8817,"value":423,"nodeType":82},{},[],{"metadata":8819,"sys":8822,"fields":8827},{"tags":8820,"concepts":8821},[],[],{"space":8823,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8825,"publishedVersion":62,"revision":44,"locale":29},{"sys":8824},{"type":12,"linkType":13,"id":14},{"sys":8826},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8828},{"url":439,"details":8829,"fileName":445,"contentType":446},{"size":441,"image":8830},{"width":443,"height":444},{"sys":8832,"fields":8835},{"id":8833,"createdAt":8834},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":8836,"slug":8837,"articleIntro":-1,"category":8838},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[8839],{"metadata":8840,"sys":8843,"fields":8850},{"tags":8841,"concepts":8842},[],[],{"space":8844,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8846,"publishedVersion":395,"revision":62,"contentType":8848,"locale":29},{"sys":8845},{"type":12,"linkType":13,"id":14},{"sys":8847},{"id":21,"type":12,"linkType":22},{"sys":8849},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8851,"metaTitle":405,"metaDescription":406,"mainTitle":8852,"subtitle":424,"heroImage":8867,"ctaButton":447,"ctaLink":448},[404],{"data":8853,"content":8854,"nodeType":74},{},[8855,8861],{"data":8856,"content":8857,"nodeType":78},{},[8858],{"data":8859,"marks":8860,"value":416,"nodeType":82},{},[],{"data":8862,"content":8863,"nodeType":87},{},[8864],{"data":8865,"marks":8866,"value":423,"nodeType":82},{},[],{"metadata":8868,"sys":8871,"fields":8876},{"tags":8869,"concepts":8870},[],[],{"space":8872,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8874,"publishedVersion":62,"revision":44,"locale":29},{"sys":8873},{"type":12,"linkType":13,"id":14},{"sys":8875},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8877},{"url":439,"details":8878,"fileName":445,"contentType":446},{"size":441,"image":8879},{"width":443,"height":444},{"sys":8881,"fields":8884},{"id":8882,"createdAt":8883},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":8885,"slug":8886,"articleIntro":-1,"category":8887},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[8888],{"metadata":8889,"sys":8892,"fields":8899},{"tags":8890,"concepts":8891},[],[],{"space":8893,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8895,"publishedVersion":395,"revision":62,"contentType":8897,"locale":29},{"sys":8894},{"type":12,"linkType":13,"id":14},{"sys":8896},{"id":21,"type":12,"linkType":22},{"sys":8898},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8900,"metaTitle":405,"metaDescription":406,"mainTitle":8901,"subtitle":424,"heroImage":8916,"ctaButton":447,"ctaLink":448},[404],{"data":8902,"content":8903,"nodeType":74},{},[8904,8910],{"data":8905,"content":8906,"nodeType":78},{},[8907],{"data":8908,"marks":8909,"value":416,"nodeType":82},{},[],{"data":8911,"content":8912,"nodeType":87},{},[8913],{"data":8914,"marks":8915,"value":423,"nodeType":82},{},[],{"metadata":8917,"sys":8920,"fields":8925},{"tags":8918,"concepts":8919},[],[],{"space":8921,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8923,"publishedVersion":62,"revision":44,"locale":29},{"sys":8922},{"type":12,"linkType":13,"id":14},{"sys":8924},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8926},{"url":439,"details":8927,"fileName":445,"contentType":446},{"size":441,"image":8928},{"width":443,"height":444},{"sys":8930,"fields":8933},{"id":8931,"createdAt":8932},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":8934,"slug":8935,"articleIntro":-1,"category":8936},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[8937],{"metadata":8938,"sys":8941,"fields":8948},{"tags":8939,"concepts":8940},[],[],{"space":8942,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8944,"publishedVersion":395,"revision":62,"contentType":8946,"locale":29},{"sys":8943},{"type":12,"linkType":13,"id":14},{"sys":8945},{"id":21,"type":12,"linkType":22},{"sys":8947},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8949,"metaTitle":405,"metaDescription":406,"mainTitle":8950,"subtitle":424,"heroImage":8965,"ctaButton":447,"ctaLink":448},[404],{"data":8951,"content":8952,"nodeType":74},{},[8953,8959],{"data":8954,"content":8955,"nodeType":78},{},[8956],{"data":8957,"marks":8958,"value":416,"nodeType":82},{},[],{"data":8960,"content":8961,"nodeType":87},{},[8962],{"data":8963,"marks":8964,"value":423,"nodeType":82},{},[],{"metadata":8966,"sys":8969,"fields":8974},{"tags":8967,"concepts":8968},[],[],{"space":8970,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8972,"publishedVersion":62,"revision":44,"locale":29},{"sys":8971},{"type":12,"linkType":13,"id":14},{"sys":8973},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8975},{"url":439,"details":8976,"fileName":445,"contentType":446},{"size":441,"image":8977},{"width":443,"height":444},{"sys":8979,"fields":8982},{"id":8980,"createdAt":8981},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":8983,"slug":8984,"articleIntro":8983,"category":8985},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[8986],{"metadata":8987,"sys":8990,"fields":8997},{"tags":8988,"concepts":8989},[],[],{"space":8991,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8993,"publishedVersion":395,"revision":62,"contentType":8995,"locale":29},{"sys":8992},{"type":12,"linkType":13,"id":14},{"sys":8994},{"id":21,"type":12,"linkType":22},{"sys":8996},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8998,"metaTitle":405,"metaDescription":406,"mainTitle":8999,"subtitle":424,"heroImage":9014,"ctaButton":447,"ctaLink":448},[404],{"data":9000,"content":9001,"nodeType":74},{},[9002,9008],{"data":9003,"content":9004,"nodeType":78},{},[9005],{"data":9006,"marks":9007,"value":416,"nodeType":82},{},[],{"data":9009,"content":9010,"nodeType":87},{},[9011],{"data":9012,"marks":9013,"value":423,"nodeType":82},{},[],{"metadata":9015,"sys":9018,"fields":9023},{"tags":9016,"concepts":9017},[],[],{"space":9019,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9021,"publishedVersion":62,"revision":44,"locale":29},{"sys":9020},{"type":12,"linkType":13,"id":14},{"sys":9022},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9024},{"url":439,"details":9025,"fileName":445,"contentType":446},{"size":441,"image":9026},{"width":443,"height":444},{"sys":9028,"fields":9031},{"id":9029,"createdAt":9030},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":9032,"slug":9033,"articleIntro":9032,"category":9034},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[9035],{"metadata":9036,"sys":9039,"fields":9046},{"tags":9037,"concepts":9038},[],[],{"space":9040,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9042,"publishedVersion":395,"revision":62,"contentType":9044,"locale":29},{"sys":9041},{"type":12,"linkType":13,"id":14},{"sys":9043},{"id":21,"type":12,"linkType":22},{"sys":9045},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9047,"metaTitle":405,"metaDescription":406,"mainTitle":9048,"subtitle":424,"heroImage":9063,"ctaButton":447,"ctaLink":448},[404],{"data":9049,"content":9050,"nodeType":74},{},[9051,9057],{"data":9052,"content":9053,"nodeType":78},{},[9054],{"data":9055,"marks":9056,"value":416,"nodeType":82},{},[],{"data":9058,"content":9059,"nodeType":87},{},[9060],{"data":9061,"marks":9062,"value":423,"nodeType":82},{},[],{"metadata":9064,"sys":9067,"fields":9072},{"tags":9065,"concepts":9066},[],[],{"space":9068,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9070,"publishedVersion":62,"revision":44,"locale":29},{"sys":9069},{"type":12,"linkType":13,"id":14},{"sys":9071},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9073},{"url":439,"details":9074,"fileName":445,"contentType":446},{"size":441,"image":9075},{"width":443,"height":444},{"sys":9077,"fields":9080},{"id":9078,"createdAt":9079},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":9081,"slug":9082,"articleIntro":9081,"category":9083},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[9084],{"metadata":9085,"sys":9088,"fields":9095},{"tags":9086,"concepts":9087},[],[],{"space":9089,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9091,"publishedVersion":395,"revision":62,"contentType":9093,"locale":29},{"sys":9090},{"type":12,"linkType":13,"id":14},{"sys":9092},{"id":21,"type":12,"linkType":22},{"sys":9094},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9096,"metaTitle":405,"metaDescription":406,"mainTitle":9097,"subtitle":424,"heroImage":9112,"ctaButton":447,"ctaLink":448},[404],{"data":9098,"content":9099,"nodeType":74},{},[9100,9106],{"data":9101,"content":9102,"nodeType":78},{},[9103],{"data":9104,"marks":9105,"value":416,"nodeType":82},{},[],{"data":9107,"content":9108,"nodeType":87},{},[9109],{"data":9110,"marks":9111,"value":423,"nodeType":82},{},[],{"metadata":9113,"sys":9116,"fields":9121},{"tags":9114,"concepts":9115},[],[],{"space":9117,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9119,"publishedVersion":62,"revision":44,"locale":29},{"sys":9118},{"type":12,"linkType":13,"id":14},{"sys":9120},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9122},{"url":439,"details":9123,"fileName":445,"contentType":446},{"size":441,"image":9124},{"width":443,"height":444},{"sys":9126,"fields":9129},{"id":9127,"createdAt":9128},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":9130,"slug":9131,"articleIntro":-1,"category":9132},"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",[9133],{"metadata":9134,"sys":9137,"fields":9144},{"tags":9135,"concepts":9136},[],[],{"space":9138,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9140,"publishedVersion":395,"revision":62,"contentType":9142,"locale":29},{"sys":9139},{"type":12,"linkType":13,"id":14},{"sys":9141},{"id":21,"type":12,"linkType":22},{"sys":9143},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9145,"metaTitle":405,"metaDescription":406,"mainTitle":9146,"subtitle":424,"heroImage":9161,"ctaButton":447,"ctaLink":448},[404],{"data":9147,"content":9148,"nodeType":74},{},[9149,9155],{"data":9150,"content":9151,"nodeType":78},{},[9152],{"data":9153,"marks":9154,"value":416,"nodeType":82},{},[],{"data":9156,"content":9157,"nodeType":87},{},[9158],{"data":9159,"marks":9160,"value":423,"nodeType":82},{},[],{"metadata":9162,"sys":9165,"fields":9170},{"tags":9163,"concepts":9164},[],[],{"space":9166,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9168,"publishedVersion":62,"revision":44,"locale":29},{"sys":9167},{"type":12,"linkType":13,"id":14},{"sys":9169},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9171},{"url":439,"details":9172,"fileName":445,"contentType":446},{"size":441,"image":9173},{"width":443,"height":444},{"sys":9175,"fields":9178},{"id":9176,"createdAt":9177},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":9179,"slug":9180,"articleIntro":9179,"category":9181},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[9182],{"metadata":9183,"sys":9186,"fields":9193},{"tags":9184,"concepts":9185},[],[],{"space":9187,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9189,"publishedVersion":395,"revision":62,"contentType":9191,"locale":29},{"sys":9188},{"type":12,"linkType":13,"id":14},{"sys":9190},{"id":21,"type":12,"linkType":22},{"sys":9192},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9194,"metaTitle":405,"metaDescription":406,"mainTitle":9195,"subtitle":424,"heroImage":9210,"ctaButton":447,"ctaLink":448},[404],{"data":9196,"content":9197,"nodeType":74},{},[9198,9204],{"data":9199,"content":9200,"nodeType":78},{},[9201],{"data":9202,"marks":9203,"value":416,"nodeType":82},{},[],{"data":9205,"content":9206,"nodeType":87},{},[9207],{"data":9208,"marks":9209,"value":423,"nodeType":82},{},[],{"metadata":9211,"sys":9214,"fields":9219},{"tags":9212,"concepts":9213},[],[],{"space":9215,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9217,"publishedVersion":62,"revision":44,"locale":29},{"sys":9216},{"type":12,"linkType":13,"id":14},{"sys":9218},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9220},{"url":439,"details":9221,"fileName":445,"contentType":446},{"size":441,"image":9222},{"width":443,"height":444},{"sys":9224,"fields":9227},{"id":9225,"createdAt":9226},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":9228,"slug":9229,"articleIntro":9228,"category":9230},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[9231],{"metadata":9232,"sys":9235,"fields":9242},{"tags":9233,"concepts":9234},[],[],{"space":9236,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9238,"publishedVersion":395,"revision":62,"contentType":9240,"locale":29},{"sys":9237},{"type":12,"linkType":13,"id":14},{"sys":9239},{"id":21,"type":12,"linkType":22},{"sys":9241},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9243,"metaTitle":405,"metaDescription":406,"mainTitle":9244,"subtitle":424,"heroImage":9259,"ctaButton":447,"ctaLink":448},[404],{"data":9245,"content":9246,"nodeType":74},{},[9247,9253],{"data":9248,"content":9249,"nodeType":78},{},[9250],{"data":9251,"marks":9252,"value":416,"nodeType":82},{},[],{"data":9254,"content":9255,"nodeType":87},{},[9256],{"data":9257,"marks":9258,"value":423,"nodeType":82},{},[],{"metadata":9260,"sys":9263,"fields":9268},{"tags":9261,"concepts":9262},[],[],{"space":9264,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9266,"publishedVersion":62,"revision":44,"locale":29},{"sys":9265},{"type":12,"linkType":13,"id":14},{"sys":9267},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9269},{"url":439,"details":9270,"fileName":445,"contentType":446},{"size":441,"image":9271},{"width":443,"height":444},{"sys":9273,"fields":9276},{"id":9274,"createdAt":9275},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":9277,"slug":9278,"articleIntro":-1,"category":9279},"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",[9280],{"metadata":9281,"sys":9284,"fields":9291},{"tags":9282,"concepts":9283},[],[],{"space":9285,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9287,"publishedVersion":395,"revision":62,"contentType":9289,"locale":29},{"sys":9286},{"type":12,"linkType":13,"id":14},{"sys":9288},{"id":21,"type":12,"linkType":22},{"sys":9290},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9292,"metaTitle":405,"metaDescription":406,"mainTitle":9293,"subtitle":424,"heroImage":9308,"ctaButton":447,"ctaLink":448},[404],{"data":9294,"content":9295,"nodeType":74},{},[9296,9302],{"data":9297,"content":9298,"nodeType":78},{},[9299],{"data":9300,"marks":9301,"value":416,"nodeType":82},{},[],{"data":9303,"content":9304,"nodeType":87},{},[9305],{"data":9306,"marks":9307,"value":423,"nodeType":82},{},[],{"metadata":9309,"sys":9312,"fields":9317},{"tags":9310,"concepts":9311},[],[],{"space":9313,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9315,"publishedVersion":62,"revision":44,"locale":29},{"sys":9314},{"type":12,"linkType":13,"id":14},{"sys":9316},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9318},{"url":439,"details":9319,"fileName":445,"contentType":446},{"size":441,"image":9320},{"width":443,"height":444},{"sys":9322,"fields":9325},{"id":9323,"createdAt":9324},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":9326,"slug":9327,"articleIntro":9326,"category":9328},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[9329],{"metadata":9330,"sys":9333,"fields":9340},{"tags":9331,"concepts":9332},[],[],{"space":9334,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9336,"publishedVersion":395,"revision":62,"contentType":9338,"locale":29},{"sys":9335},{"type":12,"linkType":13,"id":14},{"sys":9337},{"id":21,"type":12,"linkType":22},{"sys":9339},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9341,"metaTitle":405,"metaDescription":406,"mainTitle":9342,"subtitle":424,"heroImage":9357,"ctaButton":447,"ctaLink":448},[404],{"data":9343,"content":9344,"nodeType":74},{},[9345,9351],{"data":9346,"content":9347,"nodeType":78},{},[9348],{"data":9349,"marks":9350,"value":416,"nodeType":82},{},[],{"data":9352,"content":9353,"nodeType":87},{},[9354],{"data":9355,"marks":9356,"value":423,"nodeType":82},{},[],{"metadata":9358,"sys":9361,"fields":9366},{"tags":9359,"concepts":9360},[],[],{"space":9362,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9364,"publishedVersion":62,"revision":44,"locale":29},{"sys":9363},{"type":12,"linkType":13,"id":14},{"sys":9365},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9367},{"url":439,"details":9368,"fileName":445,"contentType":446},{"size":441,"image":9369},{"width":443,"height":444},{"sys":9371,"fields":9374},{"id":9372,"createdAt":9373},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":9375,"slug":9376,"articleIntro":9375,"category":9377},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[9378],{"metadata":9379,"sys":9382,"fields":9389},{"tags":9380,"concepts":9381},[],[],{"space":9383,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9385,"publishedVersion":395,"revision":62,"contentType":9387,"locale":29},{"sys":9384},{"type":12,"linkType":13,"id":14},{"sys":9386},{"id":21,"type":12,"linkType":22},{"sys":9388},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9390,"metaTitle":405,"metaDescription":406,"mainTitle":9391,"subtitle":424,"heroImage":9406,"ctaButton":447,"ctaLink":448},[404],{"data":9392,"content":9393,"nodeType":74},{},[9394,9400],{"data":9395,"content":9396,"nodeType":78},{},[9397],{"data":9398,"marks":9399,"value":416,"nodeType":82},{},[],{"data":9401,"content":9402,"nodeType":87},{},[9403],{"data":9404,"marks":9405,"value":423,"nodeType":82},{},[],{"metadata":9407,"sys":9410,"fields":9415},{"tags":9408,"concepts":9409},[],[],{"space":9411,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9413,"publishedVersion":62,"revision":44,"locale":29},{"sys":9412},{"type":12,"linkType":13,"id":14},{"sys":9414},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9416},{"url":439,"details":9417,"fileName":445,"contentType":446},{"size":441,"image":9418},{"width":443,"height":444},{"sys":9420,"fields":9423},{"id":9421,"createdAt":9422},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9424,"slug":9425,"articleIntro":9424,"category":9426},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9427],{"metadata":9428,"sys":9431,"fields":9438},{"tags":9429,"concepts":9430},[],[],{"space":9432,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9434,"publishedVersion":395,"revision":62,"contentType":9436,"locale":29},{"sys":9433},{"type":12,"linkType":13,"id":14},{"sys":9435},{"id":21,"type":12,"linkType":22},{"sys":9437},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9439,"metaTitle":405,"metaDescription":406,"mainTitle":9440,"subtitle":424,"heroImage":9455,"ctaButton":447,"ctaLink":448},[404],{"data":9441,"content":9442,"nodeType":74},{},[9443,9449],{"data":9444,"content":9445,"nodeType":78},{},[9446],{"data":9447,"marks":9448,"value":416,"nodeType":82},{},[],{"data":9450,"content":9451,"nodeType":87},{},[9452],{"data":9453,"marks":9454,"value":423,"nodeType":82},{},[],{"metadata":9456,"sys":9459,"fields":9464},{"tags":9457,"concepts":9458},[],[],{"space":9460,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9462,"publishedVersion":62,"revision":44,"locale":29},{"sys":9461},{"type":12,"linkType":13,"id":14},{"sys":9463},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9465},{"url":439,"details":9466,"fileName":445,"contentType":446},{"size":441,"image":9467},{"width":443,"height":444},{"sys":9469,"fields":9472},{"id":9470,"createdAt":9471},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":9473,"slug":9474,"articleIntro":-1,"category":9475},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[9476],{"metadata":9477,"sys":9480,"fields":9487},{"tags":9478,"concepts":9479},[],[],{"space":9481,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9483,"publishedVersion":395,"revision":62,"contentType":9485,"locale":29},{"sys":9482},{"type":12,"linkType":13,"id":14},{"sys":9484},{"id":21,"type":12,"linkType":22},{"sys":9486},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9488,"metaTitle":405,"metaDescription":406,"mainTitle":9489,"subtitle":424,"heroImage":9504,"ctaButton":447,"ctaLink":448},[404],{"data":9490,"content":9491,"nodeType":74},{},[9492,9498],{"data":9493,"content":9494,"nodeType":78},{},[9495],{"data":9496,"marks":9497,"value":416,"nodeType":82},{},[],{"data":9499,"content":9500,"nodeType":87},{},[9501],{"data":9502,"marks":9503,"value":423,"nodeType":82},{},[],{"metadata":9505,"sys":9508,"fields":9513},{"tags":9506,"concepts":9507},[],[],{"space":9509,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9511,"publishedVersion":62,"revision":44,"locale":29},{"sys":9510},{"type":12,"linkType":13,"id":14},{"sys":9512},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9514},{"url":439,"details":9515,"fileName":445,"contentType":446},{"size":441,"image":9516},{"width":443,"height":444},{"sys":9518,"fields":9521},{"id":9519,"createdAt":9520},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":9522,"slug":9523,"articleIntro":9522,"category":9524},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[9525],{"metadata":9526,"sys":9529,"fields":9536},{"tags":9527,"concepts":9528},[],[],{"space":9530,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9532,"publishedVersion":395,"revision":62,"contentType":9534,"locale":29},{"sys":9531},{"type":12,"linkType":13,"id":14},{"sys":9533},{"id":21,"type":12,"linkType":22},{"sys":9535},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9537,"metaTitle":405,"metaDescription":406,"mainTitle":9538,"subtitle":424,"heroImage":9553,"ctaButton":447,"ctaLink":448},[404],{"data":9539,"content":9540,"nodeType":74},{},[9541,9547],{"data":9542,"content":9543,"nodeType":78},{},[9544],{"data":9545,"marks":9546,"value":416,"nodeType":82},{},[],{"data":9548,"content":9549,"nodeType":87},{},[9550],{"data":9551,"marks":9552,"value":423,"nodeType":82},{},[],{"metadata":9554,"sys":9557,"fields":9562},{"tags":9555,"concepts":9556},[],[],{"space":9558,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9560,"publishedVersion":62,"revision":44,"locale":29},{"sys":9559},{"type":12,"linkType":13,"id":14},{"sys":9561},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9563},{"url":439,"details":9564,"fileName":445,"contentType":446},{"size":441,"image":9565},{"width":443,"height":444},{"sys":9567,"fields":9570},{"id":9568,"createdAt":9569},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":9571,"slug":9572,"articleIntro":9571,"category":9573},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[9574],{"metadata":9575,"sys":9578,"fields":9585},{"tags":9576,"concepts":9577},[],[],{"space":9579,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9581,"publishedVersion":395,"revision":62,"contentType":9583,"locale":29},{"sys":9580},{"type":12,"linkType":13,"id":14},{"sys":9582},{"id":21,"type":12,"linkType":22},{"sys":9584},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9586,"metaTitle":405,"metaDescription":406,"mainTitle":9587,"subtitle":424,"heroImage":9602,"ctaButton":447,"ctaLink":448},[404],{"data":9588,"content":9589,"nodeType":74},{},[9590,9596],{"data":9591,"content":9592,"nodeType":78},{},[9593],{"data":9594,"marks":9595,"value":416,"nodeType":82},{},[],{"data":9597,"content":9598,"nodeType":87},{},[9599],{"data":9600,"marks":9601,"value":423,"nodeType":82},{},[],{"metadata":9603,"sys":9606,"fields":9611},{"tags":9604,"concepts":9605},[],[],{"space":9607,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9609,"publishedVersion":62,"revision":44,"locale":29},{"sys":9608},{"type":12,"linkType":13,"id":14},{"sys":9610},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9612},{"url":439,"details":9613,"fileName":445,"contentType":446},{"size":441,"image":9614},{"width":443,"height":444},{"sys":9616,"fields":9619},{"id":9617,"createdAt":9618},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":9620,"slug":9621,"articleIntro":9620,"category":9622},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[9623],{"metadata":9624,"sys":9627,"fields":9634},{"tags":9625,"concepts":9626},[],[],{"space":9628,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9630,"publishedVersion":395,"revision":62,"contentType":9632,"locale":29},{"sys":9629},{"type":12,"linkType":13,"id":14},{"sys":9631},{"id":21,"type":12,"linkType":22},{"sys":9633},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9635,"metaTitle":405,"metaDescription":406,"mainTitle":9636,"subtitle":424,"heroImage":9651,"ctaButton":447,"ctaLink":448},[404],{"data":9637,"content":9638,"nodeType":74},{},[9639,9645],{"data":9640,"content":9641,"nodeType":78},{},[9642],{"data":9643,"marks":9644,"value":416,"nodeType":82},{},[],{"data":9646,"content":9647,"nodeType":87},{},[9648],{"data":9649,"marks":9650,"value":423,"nodeType":82},{},[],{"metadata":9652,"sys":9655,"fields":9660},{"tags":9653,"concepts":9654},[],[],{"space":9656,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9658,"publishedVersion":62,"revision":44,"locale":29},{"sys":9657},{"type":12,"linkType":13,"id":14},{"sys":9659},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9661},{"url":439,"details":9662,"fileName":445,"contentType":446},{"size":441,"image":9663},{"width":443,"height":444},{"sys":9665,"fields":9668},{"id":9666,"createdAt":9667},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":9669,"slug":9670,"articleIntro":9669,"category":9671},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[9672],{"metadata":9673,"sys":9676,"fields":9683},{"tags":9674,"concepts":9675},[],[],{"space":9677,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9679,"publishedVersion":395,"revision":62,"contentType":9681,"locale":29},{"sys":9678},{"type":12,"linkType":13,"id":14},{"sys":9680},{"id":21,"type":12,"linkType":22},{"sys":9682},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9684,"metaTitle":405,"metaDescription":406,"mainTitle":9685,"subtitle":424,"heroImage":9700,"ctaButton":447,"ctaLink":448},[404],{"data":9686,"content":9687,"nodeType":74},{},[9688,9694],{"data":9689,"content":9690,"nodeType":78},{},[9691],{"data":9692,"marks":9693,"value":416,"nodeType":82},{},[],{"data":9695,"content":9696,"nodeType":87},{},[9697],{"data":9698,"marks":9699,"value":423,"nodeType":82},{},[],{"metadata":9701,"sys":9704,"fields":9709},{"tags":9702,"concepts":9703},[],[],{"space":9705,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9707,"publishedVersion":62,"revision":44,"locale":29},{"sys":9706},{"type":12,"linkType":13,"id":14},{"sys":9708},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9710},{"url":439,"details":9711,"fileName":445,"contentType":446},{"size":441,"image":9712},{"width":443,"height":444},{"sys":9714,"fields":9717},{"id":9715,"createdAt":9716},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":9718,"slug":9719,"articleIntro":9718,"category":9720},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[9721],{"metadata":9722,"sys":9725,"fields":9732},{"tags":9723,"concepts":9724},[],[],{"space":9726,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9728,"publishedVersion":395,"revision":62,"contentType":9730,"locale":29},{"sys":9727},{"type":12,"linkType":13,"id":14},{"sys":9729},{"id":21,"type":12,"linkType":22},{"sys":9731},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9733,"metaTitle":405,"metaDescription":406,"mainTitle":9734,"subtitle":424,"heroImage":9749,"ctaButton":447,"ctaLink":448},[404],{"data":9735,"content":9736,"nodeType":74},{},[9737,9743],{"data":9738,"content":9739,"nodeType":78},{},[9740],{"data":9741,"marks":9742,"value":416,"nodeType":82},{},[],{"data":9744,"content":9745,"nodeType":87},{},[9746],{"data":9747,"marks":9748,"value":423,"nodeType":82},{},[],{"metadata":9750,"sys":9753,"fields":9758},{"tags":9751,"concepts":9752},[],[],{"space":9754,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9756,"publishedVersion":62,"revision":44,"locale":29},{"sys":9755},{"type":12,"linkType":13,"id":14},{"sys":9757},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9759},{"url":439,"details":9760,"fileName":445,"contentType":446},{"size":441,"image":9761},{"width":443,"height":444},{"sys":9763,"fields":9766},{"id":9764,"createdAt":9765},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":9767,"slug":9768,"articleIntro":-1,"category":9769},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[9770],{"metadata":9771,"sys":9774,"fields":9781},{"tags":9772,"concepts":9773},[],[],{"space":9775,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9777,"publishedVersion":395,"revision":62,"contentType":9779,"locale":29},{"sys":9776},{"type":12,"linkType":13,"id":14},{"sys":9778},{"id":21,"type":12,"linkType":22},{"sys":9780},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9782,"metaTitle":405,"metaDescription":406,"mainTitle":9783,"subtitle":424,"heroImage":9798,"ctaButton":447,"ctaLink":448},[404],{"data":9784,"content":9785,"nodeType":74},{},[9786,9792],{"data":9787,"content":9788,"nodeType":78},{},[9789],{"data":9790,"marks":9791,"value":416,"nodeType":82},{},[],{"data":9793,"content":9794,"nodeType":87},{},[9795],{"data":9796,"marks":9797,"value":423,"nodeType":82},{},[],{"metadata":9799,"sys":9802,"fields":9807},{"tags":9800,"concepts":9801},[],[],{"space":9803,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9805,"publishedVersion":62,"revision":44,"locale":29},{"sys":9804},{"type":12,"linkType":13,"id":14},{"sys":9806},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9808},{"url":439,"details":9809,"fileName":445,"contentType":446},{"size":441,"image":9810},{"width":443,"height":444},{"sys":9812,"fields":9815},{"id":9813,"createdAt":9814},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":9816,"slug":9817,"articleIntro":-1,"category":9818},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[9819],{"metadata":9820,"sys":9823,"fields":9830},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9826,"publishedVersion":395,"revision":62,"contentType":9828,"locale":29},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":21,"type":12,"linkType":22},{"sys":9829},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9831,"metaTitle":405,"metaDescription":406,"mainTitle":9832,"subtitle":424,"heroImage":9847,"ctaButton":447,"ctaLink":448},[404],{"data":9833,"content":9834,"nodeType":74},{},[9835,9841],{"data":9836,"content":9837,"nodeType":78},{},[9838],{"data":9839,"marks":9840,"value":416,"nodeType":82},{},[],{"data":9842,"content":9843,"nodeType":87},{},[9844],{"data":9845,"marks":9846,"value":423,"nodeType":82},{},[],{"metadata":9848,"sys":9851,"fields":9856},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9854,"publishedVersion":62,"revision":44,"locale":29},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9857},{"url":439,"details":9858,"fileName":445,"contentType":446},{"size":441,"image":9859},{"width":443,"height":444},{"sys":9861,"fields":9864},{"id":9862,"createdAt":9863},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":9865,"slug":9866,"articleIntro":9865,"category":9867},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[9868],{"metadata":9869,"sys":9872,"fields":9879},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9875,"publishedVersion":395,"revision":62,"contentType":9877,"locale":29},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":21,"type":12,"linkType":22},{"sys":9878},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9880,"metaTitle":405,"metaDescription":406,"mainTitle":9881,"subtitle":424,"heroImage":9896,"ctaButton":447,"ctaLink":448},[404],{"data":9882,"content":9883,"nodeType":74},{},[9884,9890],{"data":9885,"content":9886,"nodeType":78},{},[9887],{"data":9888,"marks":9889,"value":416,"nodeType":82},{},[],{"data":9891,"content":9892,"nodeType":87},{},[9893],{"data":9894,"marks":9895,"value":423,"nodeType":82},{},[],{"metadata":9897,"sys":9900,"fields":9905},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9903,"publishedVersion":62,"revision":44,"locale":29},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9906},{"url":439,"details":9907,"fileName":445,"contentType":446},{"size":441,"image":9908},{"width":443,"height":444},{"sys":9910,"fields":9913},{"id":9911,"createdAt":9912},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":9914,"slug":9915,"articleIntro":9914,"category":9916},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[9917],{"metadata":9918,"sys":9921,"fields":9928},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9924,"publishedVersion":395,"revision":62,"contentType":9926,"locale":29},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":21,"type":12,"linkType":22},{"sys":9927},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9929,"metaTitle":405,"metaDescription":406,"mainTitle":9930,"subtitle":424,"heroImage":9945,"ctaButton":447,"ctaLink":448},[404],{"data":9931,"content":9932,"nodeType":74},{},[9933,9939],{"data":9934,"content":9935,"nodeType":78},{},[9936],{"data":9937,"marks":9938,"value":416,"nodeType":82},{},[],{"data":9940,"content":9941,"nodeType":87},{},[9942],{"data":9943,"marks":9944,"value":423,"nodeType":82},{},[],{"metadata":9946,"sys":9949,"fields":9954},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9952,"publishedVersion":62,"revision":44,"locale":29},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9955},{"url":439,"details":9956,"fileName":445,"contentType":446},{"size":441,"image":9957},{"width":443,"height":444},{"sys":9959,"fields":9962},{"id":9960,"createdAt":9961},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":9963,"slug":9964,"articleIntro":9963,"category":9965},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[9966],{"metadata":9967,"sys":9970,"fields":9977},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9973,"publishedVersion":395,"revision":62,"contentType":9975,"locale":29},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":21,"type":12,"linkType":22},{"sys":9976},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9978,"metaTitle":405,"metaDescription":406,"mainTitle":9979,"subtitle":424,"heroImage":9994,"ctaButton":447,"ctaLink":448},[404],{"data":9980,"content":9981,"nodeType":74},{},[9982,9988],{"data":9983,"content":9984,"nodeType":78},{},[9985],{"data":9986,"marks":9987,"value":416,"nodeType":82},{},[],{"data":9989,"content":9990,"nodeType":87},{},[9991],{"data":9992,"marks":9993,"value":423,"nodeType":82},{},[],{"metadata":9995,"sys":9998,"fields":10003},{"tags":9996,"concepts":9997},[],[],{"space":9999,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10001,"publishedVersion":62,"revision":44,"locale":29},{"sys":10000},{"type":12,"linkType":13,"id":14},{"sys":10002},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10004},{"url":439,"details":10005,"fileName":445,"contentType":446},{"size":441,"image":10006},{"width":443,"height":444},{"sys":10008,"fields":10010},{"id":10009,"createdAt":8197},"2faZxRvPQhG6UiwkwOCQNY",{"title":10011,"slug":10012,"articleIntro":10011,"category":10013},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[10014],{"metadata":10015,"sys":10018,"fields":10025},{"tags":10016,"concepts":10017},[],[],{"space":10019,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10021,"publishedVersion":395,"revision":62,"contentType":10023,"locale":29},{"sys":10020},{"type":12,"linkType":13,"id":14},{"sys":10022},{"id":21,"type":12,"linkType":22},{"sys":10024},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10026,"metaTitle":405,"metaDescription":406,"mainTitle":10027,"subtitle":424,"heroImage":10042,"ctaButton":447,"ctaLink":448},[404],{"data":10028,"content":10029,"nodeType":74},{},[10030,10036],{"data":10031,"content":10032,"nodeType":78},{},[10033],{"data":10034,"marks":10035,"value":416,"nodeType":82},{},[],{"data":10037,"content":10038,"nodeType":87},{},[10039],{"data":10040,"marks":10041,"value":423,"nodeType":82},{},[],{"metadata":10043,"sys":10046,"fields":10051},{"tags":10044,"concepts":10045},[],[],{"space":10047,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10049,"publishedVersion":62,"revision":44,"locale":29},{"sys":10048},{"type":12,"linkType":13,"id":14},{"sys":10050},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10052},{"url":439,"details":10053,"fileName":445,"contentType":446},{"size":441,"image":10054},{"width":443,"height":444},{"sys":10056,"fields":10059},{"id":10057,"createdAt":10058},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":10060,"slug":10061,"articleIntro":10060,"category":10062},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[10063],{"metadata":10064,"sys":10067,"fields":10074},{"tags":10065,"concepts":10066},[],[],{"space":10068,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10070,"publishedVersion":395,"revision":62,"contentType":10072,"locale":29},{"sys":10069},{"type":12,"linkType":13,"id":14},{"sys":10071},{"id":21,"type":12,"linkType":22},{"sys":10073},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10075,"metaTitle":405,"metaDescription":406,"mainTitle":10076,"subtitle":424,"heroImage":10091,"ctaButton":447,"ctaLink":448},[404],{"data":10077,"content":10078,"nodeType":74},{},[10079,10085],{"data":10080,"content":10081,"nodeType":78},{},[10082],{"data":10083,"marks":10084,"value":416,"nodeType":82},{},[],{"data":10086,"content":10087,"nodeType":87},{},[10088],{"data":10089,"marks":10090,"value":423,"nodeType":82},{},[],{"metadata":10092,"sys":10095,"fields":10100},{"tags":10093,"concepts":10094},[],[],{"space":10096,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10098,"publishedVersion":62,"revision":44,"locale":29},{"sys":10097},{"type":12,"linkType":13,"id":14},{"sys":10099},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10101},{"url":439,"details":10102,"fileName":445,"contentType":446},{"size":441,"image":10103},{"width":443,"height":444},{"sys":10105,"fields":10108},{"id":10106,"createdAt":10107},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":10109,"slug":10110,"articleIntro":10109,"category":10111},"6471 - Prestations directes","compte-6471-prestations-directes",[10112],{"metadata":10113,"sys":10116,"fields":10123},{"tags":10114,"concepts":10115},[],[],{"space":10117,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10119,"publishedVersion":395,"revision":62,"contentType":10121,"locale":29},{"sys":10118},{"type":12,"linkType":13,"id":14},{"sys":10120},{"id":21,"type":12,"linkType":22},{"sys":10122},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10124,"metaTitle":405,"metaDescription":406,"mainTitle":10125,"subtitle":424,"heroImage":10140,"ctaButton":447,"ctaLink":448},[404],{"data":10126,"content":10127,"nodeType":74},{},[10128,10134],{"data":10129,"content":10130,"nodeType":78},{},[10131],{"data":10132,"marks":10133,"value":416,"nodeType":82},{},[],{"data":10135,"content":10136,"nodeType":87},{},[10137],{"data":10138,"marks":10139,"value":423,"nodeType":82},{},[],{"metadata":10141,"sys":10144,"fields":10149},{"tags":10142,"concepts":10143},[],[],{"space":10145,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10147,"publishedVersion":62,"revision":44,"locale":29},{"sys":10146},{"type":12,"linkType":13,"id":14},{"sys":10148},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10150},{"url":439,"details":10151,"fileName":445,"contentType":446},{"size":441,"image":10152},{"width":443,"height":444},{"sys":10154,"fields":10157},{"id":10155,"createdAt":10156},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":10158,"slug":10159,"articleIntro":-1,"category":10160},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[10161],{"metadata":10162,"sys":10165,"fields":10172},{"tags":10163,"concepts":10164},[],[],{"space":10166,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10168,"publishedVersion":395,"revision":62,"contentType":10170,"locale":29},{"sys":10167},{"type":12,"linkType":13,"id":14},{"sys":10169},{"id":21,"type":12,"linkType":22},{"sys":10171},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10173,"metaTitle":405,"metaDescription":406,"mainTitle":10174,"subtitle":424,"heroImage":10189,"ctaButton":447,"ctaLink":448},[404],{"data":10175,"content":10176,"nodeType":74},{},[10177,10183],{"data":10178,"content":10179,"nodeType":78},{},[10180],{"data":10181,"marks":10182,"value":416,"nodeType":82},{},[],{"data":10184,"content":10185,"nodeType":87},{},[10186],{"data":10187,"marks":10188,"value":423,"nodeType":82},{},[],{"metadata":10190,"sys":10193,"fields":10198},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10196,"publishedVersion":62,"revision":44,"locale":29},{"sys":10195},{"type":12,"linkType":13,"id":14},{"sys":10197},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10199},{"url":439,"details":10200,"fileName":445,"contentType":446},{"size":441,"image":10201},{"width":443,"height":444},{"sys":10203,"fields":10206},{"id":10204,"createdAt":10205},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":10207,"slug":10208,"articleIntro":10207,"category":10209},"2748 - Autres prêts","compte-2748-autres-prets",[10210],{"metadata":10211,"sys":10214,"fields":10221},{"tags":10212,"concepts":10213},[],[],{"space":10215,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10217,"publishedVersion":395,"revision":62,"contentType":10219,"locale":29},{"sys":10216},{"type":12,"linkType":13,"id":14},{"sys":10218},{"id":21,"type":12,"linkType":22},{"sys":10220},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10222,"metaTitle":405,"metaDescription":406,"mainTitle":10223,"subtitle":424,"heroImage":10238,"ctaButton":447,"ctaLink":448},[404],{"data":10224,"content":10225,"nodeType":74},{},[10226,10232],{"data":10227,"content":10228,"nodeType":78},{},[10229],{"data":10230,"marks":10231,"value":416,"nodeType":82},{},[],{"data":10233,"content":10234,"nodeType":87},{},[10235],{"data":10236,"marks":10237,"value":423,"nodeType":82},{},[],{"metadata":10239,"sys":10242,"fields":10247},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10245,"publishedVersion":62,"revision":44,"locale":29},{"sys":10244},{"type":12,"linkType":13,"id":14},{"sys":10246},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10248},{"url":439,"details":10249,"fileName":445,"contentType":446},{"size":441,"image":10250},{"width":443,"height":444},{"sys":10252,"fields":10255},{"id":10253,"createdAt":10254},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":10256,"slug":10257,"articleIntro":10256,"category":10258},"426 - Personnel - Dépôts","compte-426-personnel-depots",[10259],{"metadata":10260,"sys":10263,"fields":10270},{"tags":10261,"concepts":10262},[],[],{"space":10264,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10266,"publishedVersion":395,"revision":62,"contentType":10268,"locale":29},{"sys":10265},{"type":12,"linkType":13,"id":14},{"sys":10267},{"id":21,"type":12,"linkType":22},{"sys":10269},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10271,"metaTitle":405,"metaDescription":406,"mainTitle":10272,"subtitle":424,"heroImage":10287,"ctaButton":447,"ctaLink":448},[404],{"data":10273,"content":10274,"nodeType":74},{},[10275,10281],{"data":10276,"content":10277,"nodeType":78},{},[10278],{"data":10279,"marks":10280,"value":416,"nodeType":82},{},[],{"data":10282,"content":10283,"nodeType":87},{},[10284],{"data":10285,"marks":10286,"value":423,"nodeType":82},{},[],{"metadata":10288,"sys":10291,"fields":10296},{"tags":10289,"concepts":10290},[],[],{"space":10292,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10294,"publishedVersion":62,"revision":44,"locale":29},{"sys":10293},{"type":12,"linkType":13,"id":14},{"sys":10295},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10297},{"url":439,"details":10298,"fileName":445,"contentType":446},{"size":441,"image":10299},{"width":443,"height":444},{"sys":10301,"fields":10304},{"id":10302,"createdAt":10303},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":10305,"slug":10306,"articleIntro":10305,"category":10307},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[10308],{"metadata":10309,"sys":10312,"fields":10319},{"tags":10310,"concepts":10311},[],[],{"space":10313,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10315,"publishedVersion":395,"revision":62,"contentType":10317,"locale":29},{"sys":10314},{"type":12,"linkType":13,"id":14},{"sys":10316},{"id":21,"type":12,"linkType":22},{"sys":10318},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10320,"metaTitle":405,"metaDescription":406,"mainTitle":10321,"subtitle":424,"heroImage":10336,"ctaButton":447,"ctaLink":448},[404],{"data":10322,"content":10323,"nodeType":74},{},[10324,10330],{"data":10325,"content":10326,"nodeType":78},{},[10327],{"data":10328,"marks":10329,"value":416,"nodeType":82},{},[],{"data":10331,"content":10332,"nodeType":87},{},[10333],{"data":10334,"marks":10335,"value":423,"nodeType":82},{},[],{"metadata":10337,"sys":10340,"fields":10345},{"tags":10338,"concepts":10339},[],[],{"space":10341,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10343,"publishedVersion":62,"revision":44,"locale":29},{"sys":10342},{"type":12,"linkType":13,"id":14},{"sys":10344},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10346},{"url":439,"details":10347,"fileName":445,"contentType":446},{"size":441,"image":10348},{"width":443,"height":444},{"sys":10350,"fields":10353},{"id":10351,"createdAt":10352},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":10354,"slug":10355,"articleIntro":-1,"category":10356},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[10357],{"metadata":10358,"sys":10361,"fields":10368},{"tags":10359,"concepts":10360},[],[],{"space":10362,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10364,"publishedVersion":395,"revision":62,"contentType":10366,"locale":29},{"sys":10363},{"type":12,"linkType":13,"id":14},{"sys":10365},{"id":21,"type":12,"linkType":22},{"sys":10367},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10369,"metaTitle":405,"metaDescription":406,"mainTitle":10370,"subtitle":424,"heroImage":10385,"ctaButton":447,"ctaLink":448},[404],{"data":10371,"content":10372,"nodeType":74},{},[10373,10379],{"data":10374,"content":10375,"nodeType":78},{},[10376],{"data":10377,"marks":10378,"value":416,"nodeType":82},{},[],{"data":10380,"content":10381,"nodeType":87},{},[10382],{"data":10383,"marks":10384,"value":423,"nodeType":82},{},[],{"metadata":10386,"sys":10389,"fields":10394},{"tags":10387,"concepts":10388},[],[],{"space":10390,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10392,"publishedVersion":62,"revision":44,"locale":29},{"sys":10391},{"type":12,"linkType":13,"id":14},{"sys":10393},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10395},{"url":439,"details":10396,"fileName":445,"contentType":446},{"size":441,"image":10397},{"width":443,"height":444},{"sys":10399,"fields":10402},{"id":10400,"createdAt":10401},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10403,"slug":10404,"articleIntro":10403,"category":10405},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10406],{"metadata":10407,"sys":10410,"fields":10417},{"tags":10408,"concepts":10409},[],[],{"space":10411,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10413,"publishedVersion":395,"revision":62,"contentType":10415,"locale":29},{"sys":10412},{"type":12,"linkType":13,"id":14},{"sys":10414},{"id":21,"type":12,"linkType":22},{"sys":10416},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10418,"metaTitle":405,"metaDescription":406,"mainTitle":10419,"subtitle":424,"heroImage":10434,"ctaButton":447,"ctaLink":448},[404],{"data":10420,"content":10421,"nodeType":74},{},[10422,10428],{"data":10423,"content":10424,"nodeType":78},{},[10425],{"data":10426,"marks":10427,"value":416,"nodeType":82},{},[],{"data":10429,"content":10430,"nodeType":87},{},[10431],{"data":10432,"marks":10433,"value":423,"nodeType":82},{},[],{"metadata":10435,"sys":10438,"fields":10443},{"tags":10436,"concepts":10437},[],[],{"space":10439,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10441,"publishedVersion":62,"revision":44,"locale":29},{"sys":10440},{"type":12,"linkType":13,"id":14},{"sys":10442},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10444},{"url":439,"details":10445,"fileName":445,"contentType":446},{"size":441,"image":10446},{"width":443,"height":444},{"sys":10448,"fields":10451},{"id":10449,"createdAt":10450},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":10452,"slug":10453,"articleIntro":10452,"category":10454},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[10455],{"metadata":10456,"sys":10459,"fields":10466},{"tags":10457,"concepts":10458},[],[],{"space":10460,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10462,"publishedVersion":395,"revision":62,"contentType":10464,"locale":29},{"sys":10461},{"type":12,"linkType":13,"id":14},{"sys":10463},{"id":21,"type":12,"linkType":22},{"sys":10465},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10467,"metaTitle":405,"metaDescription":406,"mainTitle":10468,"subtitle":424,"heroImage":10483,"ctaButton":447,"ctaLink":448},[404],{"data":10469,"content":10470,"nodeType":74},{},[10471,10477],{"data":10472,"content":10473,"nodeType":78},{},[10474],{"data":10475,"marks":10476,"value":416,"nodeType":82},{},[],{"data":10478,"content":10479,"nodeType":87},{},[10480],{"data":10481,"marks":10482,"value":423,"nodeType":82},{},[],{"metadata":10484,"sys":10487,"fields":10492},{"tags":10485,"concepts":10486},[],[],{"space":10488,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10490,"publishedVersion":62,"revision":44,"locale":29},{"sys":10489},{"type":12,"linkType":13,"id":14},{"sys":10491},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10493},{"url":439,"details":10494,"fileName":445,"contentType":446},{"size":441,"image":10495},{"width":443,"height":444},{"sys":10497,"fields":10500},{"id":10498,"createdAt":10499},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":10501,"slug":10502,"articleIntro":10501,"category":10503},"Compte 502 - Actions propres","compte-502-actions-propres",[10504],{"metadata":10505,"sys":10508,"fields":10515},{"tags":10506,"concepts":10507},[],[],{"space":10509,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10511,"publishedVersion":395,"revision":62,"contentType":10513,"locale":29},{"sys":10510},{"type":12,"linkType":13,"id":14},{"sys":10512},{"id":21,"type":12,"linkType":22},{"sys":10514},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10516,"metaTitle":405,"metaDescription":406,"mainTitle":10517,"subtitle":424,"heroImage":10532,"ctaButton":447,"ctaLink":448},[404],{"data":10518,"content":10519,"nodeType":74},{},[10520,10526],{"data":10521,"content":10522,"nodeType":78},{},[10523],{"data":10524,"marks":10525,"value":416,"nodeType":82},{},[],{"data":10527,"content":10528,"nodeType":87},{},[10529],{"data":10530,"marks":10531,"value":423,"nodeType":82},{},[],{"metadata":10533,"sys":10536,"fields":10541},{"tags":10534,"concepts":10535},[],[],{"space":10537,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10539,"publishedVersion":62,"revision":44,"locale":29},{"sys":10538},{"type":12,"linkType":13,"id":14},{"sys":10540},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10542},{"url":439,"details":10543,"fileName":445,"contentType":446},{"size":441,"image":10544},{"width":443,"height":444},{"sys":10546,"fields":10549},{"id":10547,"createdAt":10548},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":10550,"slug":10551,"articleIntro":10550,"category":10552},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[10553],{"metadata":10554,"sys":10557,"fields":10564},{"tags":10555,"concepts":10556},[],[],{"space":10558,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10560,"publishedVersion":395,"revision":62,"contentType":10562,"locale":29},{"sys":10559},{"type":12,"linkType":13,"id":14},{"sys":10561},{"id":21,"type":12,"linkType":22},{"sys":10563},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10565,"metaTitle":405,"metaDescription":406,"mainTitle":10566,"subtitle":424,"heroImage":10581,"ctaButton":447,"ctaLink":448},[404],{"data":10567,"content":10568,"nodeType":74},{},[10569,10575],{"data":10570,"content":10571,"nodeType":78},{},[10572],{"data":10573,"marks":10574,"value":416,"nodeType":82},{},[],{"data":10576,"content":10577,"nodeType":87},{},[10578],{"data":10579,"marks":10580,"value":423,"nodeType":82},{},[],{"metadata":10582,"sys":10585,"fields":10590},{"tags":10583,"concepts":10584},[],[],{"space":10586,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10588,"publishedVersion":62,"revision":44,"locale":29},{"sys":10587},{"type":12,"linkType":13,"id":14},{"sys":10589},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10591},{"url":439,"details":10592,"fileName":445,"contentType":446},{"size":441,"image":10593},{"width":443,"height":444},{"sys":10595,"fields":10598},{"id":10596,"createdAt":10597},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":10599,"slug":10600,"articleIntro":10599,"category":10601},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[10602],{"metadata":10603,"sys":10606,"fields":10613},{"tags":10604,"concepts":10605},[],[],{"space":10607,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10609,"publishedVersion":395,"revision":62,"contentType":10611,"locale":29},{"sys":10608},{"type":12,"linkType":13,"id":14},{"sys":10610},{"id":21,"type":12,"linkType":22},{"sys":10612},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10614,"metaTitle":405,"metaDescription":406,"mainTitle":10615,"subtitle":424,"heroImage":10630,"ctaButton":447,"ctaLink":448},[404],{"data":10616,"content":10617,"nodeType":74},{},[10618,10624],{"data":10619,"content":10620,"nodeType":78},{},[10621],{"data":10622,"marks":10623,"value":416,"nodeType":82},{},[],{"data":10625,"content":10626,"nodeType":87},{},[10627],{"data":10628,"marks":10629,"value":423,"nodeType":82},{},[],{"metadata":10631,"sys":10634,"fields":10639},{"tags":10632,"concepts":10633},[],[],{"space":10635,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10637,"publishedVersion":62,"revision":44,"locale":29},{"sys":10636},{"type":12,"linkType":13,"id":14},{"sys":10638},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10640},{"url":439,"details":10641,"fileName":445,"contentType":446},{"size":441,"image":10642},{"width":443,"height":444},{"sys":10644,"fields":10647},{"id":10645,"createdAt":10646},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":10648,"slug":10649,"articleIntro":-1,"category":10650},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[10651],{"metadata":10652,"sys":10655,"fields":10662},{"tags":10653,"concepts":10654},[],[],{"space":10656,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10658,"publishedVersion":395,"revision":62,"contentType":10660,"locale":29},{"sys":10657},{"type":12,"linkType":13,"id":14},{"sys":10659},{"id":21,"type":12,"linkType":22},{"sys":10661},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10663,"metaTitle":405,"metaDescription":406,"mainTitle":10664,"subtitle":424,"heroImage":10679,"ctaButton":447,"ctaLink":448},[404],{"data":10665,"content":10666,"nodeType":74},{},[10667,10673],{"data":10668,"content":10669,"nodeType":78},{},[10670],{"data":10671,"marks":10672,"value":416,"nodeType":82},{},[],{"data":10674,"content":10675,"nodeType":87},{},[10676],{"data":10677,"marks":10678,"value":423,"nodeType":82},{},[],{"metadata":10680,"sys":10683,"fields":10688},{"tags":10681,"concepts":10682},[],[],{"space":10684,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10686,"publishedVersion":62,"revision":44,"locale":29},{"sys":10685},{"type":12,"linkType":13,"id":14},{"sys":10687},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10689},{"url":439,"details":10690,"fileName":445,"contentType":446},{"size":441,"image":10691},{"width":443,"height":444},{"sys":10693,"fields":10696},{"id":10694,"createdAt":10695},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":10697,"slug":10698,"articleIntro":-1,"category":10699},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[10700],{"metadata":10701,"sys":10704,"fields":10711},{"tags":10702,"concepts":10703},[],[],{"space":10705,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10707,"publishedVersion":395,"revision":62,"contentType":10709,"locale":29},{"sys":10706},{"type":12,"linkType":13,"id":14},{"sys":10708},{"id":21,"type":12,"linkType":22},{"sys":10710},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10712,"metaTitle":405,"metaDescription":406,"mainTitle":10713,"subtitle":424,"heroImage":10728,"ctaButton":447,"ctaLink":448},[404],{"data":10714,"content":10715,"nodeType":74},{},[10716,10722],{"data":10717,"content":10718,"nodeType":78},{},[10719],{"data":10720,"marks":10721,"value":416,"nodeType":82},{},[],{"data":10723,"content":10724,"nodeType":87},{},[10725],{"data":10726,"marks":10727,"value":423,"nodeType":82},{},[],{"metadata":10729,"sys":10732,"fields":10737},{"tags":10730,"concepts":10731},[],[],{"space":10733,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10735,"publishedVersion":62,"revision":44,"locale":29},{"sys":10734},{"type":12,"linkType":13,"id":14},{"sys":10736},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10738},{"url":439,"details":10739,"fileName":445,"contentType":446},{"size":441,"image":10740},{"width":443,"height":444},{"sys":10742,"fields":10745},{"id":10743,"createdAt":10744},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":10746,"slug":10747,"articleIntro":10746,"category":10748},"1688 - Intérêts courus","compte-1688-interets-courus",[10749],{"metadata":10750,"sys":10753,"fields":10760},{"tags":10751,"concepts":10752},[],[],{"space":10754,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10756,"publishedVersion":395,"revision":62,"contentType":10758,"locale":29},{"sys":10755},{"type":12,"linkType":13,"id":14},{"sys":10757},{"id":21,"type":12,"linkType":22},{"sys":10759},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10761,"metaTitle":405,"metaDescription":406,"mainTitle":10762,"subtitle":424,"heroImage":10777,"ctaButton":447,"ctaLink":448},[404],{"data":10763,"content":10764,"nodeType":74},{},[10765,10771],{"data":10766,"content":10767,"nodeType":78},{},[10768],{"data":10769,"marks":10770,"value":416,"nodeType":82},{},[],{"data":10772,"content":10773,"nodeType":87},{},[10774],{"data":10775,"marks":10776,"value":423,"nodeType":82},{},[],{"metadata":10778,"sys":10781,"fields":10786},{"tags":10779,"concepts":10780},[],[],{"space":10782,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10784,"publishedVersion":62,"revision":44,"locale":29},{"sys":10783},{"type":12,"linkType":13,"id":14},{"sys":10785},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10787},{"url":439,"details":10788,"fileName":445,"contentType":446},{"size":441,"image":10789},{"width":443,"height":444},{"sys":10791,"fields":10794},{"id":10792,"createdAt":10793},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":10795,"slug":10796,"articleIntro":-1,"category":10797},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[10798],{"metadata":10799,"sys":10802,"fields":10809},{"tags":10800,"concepts":10801},[],[],{"space":10803,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10805,"publishedVersion":395,"revision":62,"contentType":10807,"locale":29},{"sys":10804},{"type":12,"linkType":13,"id":14},{"sys":10806},{"id":21,"type":12,"linkType":22},{"sys":10808},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10810,"metaTitle":405,"metaDescription":406,"mainTitle":10811,"subtitle":424,"heroImage":10826,"ctaButton":447,"ctaLink":448},[404],{"data":10812,"content":10813,"nodeType":74},{},[10814,10820],{"data":10815,"content":10816,"nodeType":78},{},[10817],{"data":10818,"marks":10819,"value":416,"nodeType":82},{},[],{"data":10821,"content":10822,"nodeType":87},{},[10823],{"data":10824,"marks":10825,"value":423,"nodeType":82},{},[],{"metadata":10827,"sys":10830,"fields":10835},{"tags":10828,"concepts":10829},[],[],{"space":10831,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10833,"publishedVersion":62,"revision":44,"locale":29},{"sys":10832},{"type":12,"linkType":13,"id":14},{"sys":10834},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10836},{"url":439,"details":10837,"fileName":445,"contentType":446},{"size":441,"image":10838},{"width":443,"height":444},{"sys":10840,"fields":10843},{"id":10841,"createdAt":10842},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":10844,"slug":10845,"articleIntro":10844,"category":10846},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[10847],{"metadata":10848,"sys":10851,"fields":10858},{"tags":10849,"concepts":10850},[],[],{"space":10852,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10854,"publishedVersion":395,"revision":62,"contentType":10856,"locale":29},{"sys":10853},{"type":12,"linkType":13,"id":14},{"sys":10855},{"id":21,"type":12,"linkType":22},{"sys":10857},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10859,"metaTitle":405,"metaDescription":406,"mainTitle":10860,"subtitle":424,"heroImage":10875,"ctaButton":447,"ctaLink":448},[404],{"data":10861,"content":10862,"nodeType":74},{},[10863,10869],{"data":10864,"content":10865,"nodeType":78},{},[10866],{"data":10867,"marks":10868,"value":416,"nodeType":82},{},[],{"data":10870,"content":10871,"nodeType":87},{},[10872],{"data":10873,"marks":10874,"value":423,"nodeType":82},{},[],{"metadata":10876,"sys":10879,"fields":10884},{"tags":10877,"concepts":10878},[],[],{"space":10880,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10882,"publishedVersion":62,"revision":44,"locale":29},{"sys":10881},{"type":12,"linkType":13,"id":14},{"sys":10883},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10885},{"url":439,"details":10886,"fileName":445,"contentType":446},{"size":441,"image":10887},{"width":443,"height":444},{"sys":10889,"fields":10892},{"id":10890,"createdAt":10891},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10893,"slug":10894,"articleIntro":10893,"category":10895},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10896],{"metadata":10897,"sys":10900,"fields":10907},{"tags":10898,"concepts":10899},[],[],{"space":10901,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10903,"publishedVersion":395,"revision":62,"contentType":10905,"locale":29},{"sys":10902},{"type":12,"linkType":13,"id":14},{"sys":10904},{"id":21,"type":12,"linkType":22},{"sys":10906},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10908,"metaTitle":405,"metaDescription":406,"mainTitle":10909,"subtitle":424,"heroImage":10924,"ctaButton":447,"ctaLink":448},[404],{"data":10910,"content":10911,"nodeType":74},{},[10912,10918],{"data":10913,"content":10914,"nodeType":78},{},[10915],{"data":10916,"marks":10917,"value":416,"nodeType":82},{},[],{"data":10919,"content":10920,"nodeType":87},{},[10921],{"data":10922,"marks":10923,"value":423,"nodeType":82},{},[],{"metadata":10925,"sys":10928,"fields":10933},{"tags":10926,"concepts":10927},[],[],{"space":10929,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10931,"publishedVersion":62,"revision":44,"locale":29},{"sys":10930},{"type":12,"linkType":13,"id":14},{"sys":10932},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10934},{"url":439,"details":10935,"fileName":445,"contentType":446},{"size":441,"image":10936},{"width":443,"height":444},{"sys":10938,"fields":10941},{"id":10939,"createdAt":10940},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":10942,"slug":10943,"articleIntro":-1,"category":10944},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[10945],{"metadata":10946,"sys":10949,"fields":10956},{"tags":10947,"concepts":10948},[],[],{"space":10950,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10952,"publishedVersion":395,"revision":62,"contentType":10954,"locale":29},{"sys":10951},{"type":12,"linkType":13,"id":14},{"sys":10953},{"id":21,"type":12,"linkType":22},{"sys":10955},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10957,"metaTitle":405,"metaDescription":406,"mainTitle":10958,"subtitle":424,"heroImage":10973,"ctaButton":447,"ctaLink":448},[404],{"data":10959,"content":10960,"nodeType":74},{},[10961,10967],{"data":10962,"content":10963,"nodeType":78},{},[10964],{"data":10965,"marks":10966,"value":416,"nodeType":82},{},[],{"data":10968,"content":10969,"nodeType":87},{},[10970],{"data":10971,"marks":10972,"value":423,"nodeType":82},{},[],{"metadata":10974,"sys":10977,"fields":10982},{"tags":10975,"concepts":10976},[],[],{"space":10978,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10980,"publishedVersion":62,"revision":44,"locale":29},{"sys":10979},{"type":12,"linkType":13,"id":14},{"sys":10981},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10983},{"url":439,"details":10984,"fileName":445,"contentType":446},{"size":441,"image":10985},{"width":443,"height":444},{"sys":10987,"fields":10990},{"id":10988,"createdAt":10989},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10991,"slug":10992,"articleIntro":10991,"category":10993},"Compte 2184 - Mobilier","compte-2184-mobilier",[10994],{"metadata":10995,"sys":10998,"fields":11005},{"tags":10996,"concepts":10997},[],[],{"space":10999,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11001,"publishedVersion":395,"revision":62,"contentType":11003,"locale":29},{"sys":11000},{"type":12,"linkType":13,"id":14},{"sys":11002},{"id":21,"type":12,"linkType":22},{"sys":11004},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11006,"metaTitle":405,"metaDescription":406,"mainTitle":11007,"subtitle":424,"heroImage":11022,"ctaButton":447,"ctaLink":448},[404],{"data":11008,"content":11009,"nodeType":74},{},[11010,11016],{"data":11011,"content":11012,"nodeType":78},{},[11013],{"data":11014,"marks":11015,"value":416,"nodeType":82},{},[],{"data":11017,"content":11018,"nodeType":87},{},[11019],{"data":11020,"marks":11021,"value":423,"nodeType":82},{},[],{"metadata":11023,"sys":11026,"fields":11031},{"tags":11024,"concepts":11025},[],[],{"space":11027,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11029,"publishedVersion":62,"revision":44,"locale":29},{"sys":11028},{"type":12,"linkType":13,"id":14},{"sys":11030},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11032},{"url":439,"details":11033,"fileName":445,"contentType":446},{"size":441,"image":11034},{"width":443,"height":444},{"sys":11036,"fields":11039},{"id":11037,"createdAt":11038},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":11040,"slug":11041,"articleIntro":11040,"category":11042},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[11043],{"metadata":11044,"sys":11047,"fields":11054},{"tags":11045,"concepts":11046},[],[],{"space":11048,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11050,"publishedVersion":395,"revision":62,"contentType":11052,"locale":29},{"sys":11049},{"type":12,"linkType":13,"id":14},{"sys":11051},{"id":21,"type":12,"linkType":22},{"sys":11053},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11055,"metaTitle":405,"metaDescription":406,"mainTitle":11056,"subtitle":424,"heroImage":11071,"ctaButton":447,"ctaLink":448},[404],{"data":11057,"content":11058,"nodeType":74},{},[11059,11065],{"data":11060,"content":11061,"nodeType":78},{},[11062],{"data":11063,"marks":11064,"value":416,"nodeType":82},{},[],{"data":11066,"content":11067,"nodeType":87},{},[11068],{"data":11069,"marks":11070,"value":423,"nodeType":82},{},[],{"metadata":11072,"sys":11075,"fields":11080},{"tags":11073,"concepts":11074},[],[],{"space":11076,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11078,"publishedVersion":62,"revision":44,"locale":29},{"sys":11077},{"type":12,"linkType":13,"id":14},{"sys":11079},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11081},{"url":439,"details":11082,"fileName":445,"contentType":446},{"size":441,"image":11083},{"width":443,"height":444},{"sys":11085,"fields":11088},{"id":11086,"createdAt":11087},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":11089,"slug":11090,"articleIntro":11089,"category":11091},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[11092],{"metadata":11093,"sys":11096,"fields":11103},{"tags":11094,"concepts":11095},[],[],{"space":11097,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11099,"publishedVersion":395,"revision":62,"contentType":11101,"locale":29},{"sys":11098},{"type":12,"linkType":13,"id":14},{"sys":11100},{"id":21,"type":12,"linkType":22},{"sys":11102},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11104,"metaTitle":405,"metaDescription":406,"mainTitle":11105,"subtitle":424,"heroImage":11120,"ctaButton":447,"ctaLink":448},[404],{"data":11106,"content":11107,"nodeType":74},{},[11108,11114],{"data":11109,"content":11110,"nodeType":78},{},[11111],{"data":11112,"marks":11113,"value":416,"nodeType":82},{},[],{"data":11115,"content":11116,"nodeType":87},{},[11117],{"data":11118,"marks":11119,"value":423,"nodeType":82},{},[],{"metadata":11121,"sys":11124,"fields":11129},{"tags":11122,"concepts":11123},[],[],{"space":11125,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11127,"publishedVersion":62,"revision":44,"locale":29},{"sys":11126},{"type":12,"linkType":13,"id":14},{"sys":11128},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11130},{"url":439,"details":11131,"fileName":445,"contentType":446},{"size":441,"image":11132},{"width":443,"height":444},{"sys":11134,"fields":11137},{"id":11135,"createdAt":11136},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":11138,"slug":11139,"articleIntro":-1,"category":11140},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[11141],{"metadata":11142,"sys":11145,"fields":11152},{"tags":11143,"concepts":11144},[],[],{"space":11146,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11148,"publishedVersion":395,"revision":62,"contentType":11150,"locale":29},{"sys":11147},{"type":12,"linkType":13,"id":14},{"sys":11149},{"id":21,"type":12,"linkType":22},{"sys":11151},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11153,"metaTitle":405,"metaDescription":406,"mainTitle":11154,"subtitle":424,"heroImage":11169,"ctaButton":447,"ctaLink":448},[404],{"data":11155,"content":11156,"nodeType":74},{},[11157,11163],{"data":11158,"content":11159,"nodeType":78},{},[11160],{"data":11161,"marks":11162,"value":416,"nodeType":82},{},[],{"data":11164,"content":11165,"nodeType":87},{},[11166],{"data":11167,"marks":11168,"value":423,"nodeType":82},{},[],{"metadata":11170,"sys":11173,"fields":11178},{"tags":11171,"concepts":11172},[],[],{"space":11174,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11176,"publishedVersion":62,"revision":44,"locale":29},{"sys":11175},{"type":12,"linkType":13,"id":14},{"sys":11177},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11179},{"url":439,"details":11180,"fileName":445,"contentType":446},{"size":441,"image":11181},{"width":443,"height":444},{"sys":11183,"fields":11186},{"id":11184,"createdAt":11185},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":11187,"slug":11188,"articleIntro":-1,"category":11189},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[11190],{"metadata":11191,"sys":11194,"fields":11201},{"tags":11192,"concepts":11193},[],[],{"space":11195,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11197,"publishedVersion":395,"revision":62,"contentType":11199,"locale":29},{"sys":11196},{"type":12,"linkType":13,"id":14},{"sys":11198},{"id":21,"type":12,"linkType":22},{"sys":11200},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11202,"metaTitle":405,"metaDescription":406,"mainTitle":11203,"subtitle":424,"heroImage":11218,"ctaButton":447,"ctaLink":448},[404],{"data":11204,"content":11205,"nodeType":74},{},[11206,11212],{"data":11207,"content":11208,"nodeType":78},{},[11209],{"data":11210,"marks":11211,"value":416,"nodeType":82},{},[],{"data":11213,"content":11214,"nodeType":87},{},[11215],{"data":11216,"marks":11217,"value":423,"nodeType":82},{},[],{"metadata":11219,"sys":11222,"fields":11227},{"tags":11220,"concepts":11221},[],[],{"space":11223,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11225,"publishedVersion":62,"revision":44,"locale":29},{"sys":11224},{"type":12,"linkType":13,"id":14},{"sys":11226},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11228},{"url":439,"details":11229,"fileName":445,"contentType":446},{"size":441,"image":11230},{"width":443,"height":444},{"sys":11232,"fields":11235},{"id":11233,"createdAt":11234},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":11236,"slug":11237,"articleIntro":11236,"category":11238},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[11239],{"metadata":11240,"sys":11243,"fields":11250},{"tags":11241,"concepts":11242},[],[],{"space":11244,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11246,"publishedVersion":395,"revision":62,"contentType":11248,"locale":29},{"sys":11245},{"type":12,"linkType":13,"id":14},{"sys":11247},{"id":21,"type":12,"linkType":22},{"sys":11249},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11251,"metaTitle":405,"metaDescription":406,"mainTitle":11252,"subtitle":424,"heroImage":11267,"ctaButton":447,"ctaLink":448},[404],{"data":11253,"content":11254,"nodeType":74},{},[11255,11261],{"data":11256,"content":11257,"nodeType":78},{},[11258],{"data":11259,"marks":11260,"value":416,"nodeType":82},{},[],{"data":11262,"content":11263,"nodeType":87},{},[11264],{"data":11265,"marks":11266,"value":423,"nodeType":82},{},[],{"metadata":11268,"sys":11271,"fields":11276},{"tags":11269,"concepts":11270},[],[],{"space":11272,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11274,"publishedVersion":62,"revision":44,"locale":29},{"sys":11273},{"type":12,"linkType":13,"id":14},{"sys":11275},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11277},{"url":439,"details":11278,"fileName":445,"contentType":446},{"size":441,"image":11279},{"width":443,"height":444},{"sys":11281,"fields":11284},{"id":11282,"createdAt":11283},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":11285,"slug":11286,"articleIntro":11285,"category":11287},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[11288],{"metadata":11289,"sys":11292,"fields":11299},{"tags":11290,"concepts":11291},[],[],{"space":11293,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11295,"publishedVersion":395,"revision":62,"contentType":11297,"locale":29},{"sys":11294},{"type":12,"linkType":13,"id":14},{"sys":11296},{"id":21,"type":12,"linkType":22},{"sys":11298},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11300,"metaTitle":405,"metaDescription":406,"mainTitle":11301,"subtitle":424,"heroImage":11316,"ctaButton":447,"ctaLink":448},[404],{"data":11302,"content":11303,"nodeType":74},{},[11304,11310],{"data":11305,"content":11306,"nodeType":78},{},[11307],{"data":11308,"marks":11309,"value":416,"nodeType":82},{},[],{"data":11311,"content":11312,"nodeType":87},{},[11313],{"data":11314,"marks":11315,"value":423,"nodeType":82},{},[],{"metadata":11317,"sys":11320,"fields":11325},{"tags":11318,"concepts":11319},[],[],{"space":11321,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11323,"publishedVersion":62,"revision":44,"locale":29},{"sys":11322},{"type":12,"linkType":13,"id":14},{"sys":11324},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11326},{"url":439,"details":11327,"fileName":445,"contentType":446},{"size":441,"image":11328},{"width":443,"height":444},{"sys":11330,"fields":11333},{"id":11331,"createdAt":11332},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":11334,"slug":11335,"articleIntro":11334,"category":11336},"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",[11337],{"metadata":11338,"sys":11341,"fields":11348},{"tags":11339,"concepts":11340},[],[],{"space":11342,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11344,"publishedVersion":395,"revision":62,"contentType":11346,"locale":29},{"sys":11343},{"type":12,"linkType":13,"id":14},{"sys":11345},{"id":21,"type":12,"linkType":22},{"sys":11347},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11349,"metaTitle":405,"metaDescription":406,"mainTitle":11350,"subtitle":424,"heroImage":11365,"ctaButton":447,"ctaLink":448},[404],{"data":11351,"content":11352,"nodeType":74},{},[11353,11359],{"data":11354,"content":11355,"nodeType":78},{},[11356],{"data":11357,"marks":11358,"value":416,"nodeType":82},{},[],{"data":11360,"content":11361,"nodeType":87},{},[11362],{"data":11363,"marks":11364,"value":423,"nodeType":82},{},[],{"metadata":11366,"sys":11369,"fields":11374},{"tags":11367,"concepts":11368},[],[],{"space":11370,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11372,"publishedVersion":62,"revision":44,"locale":29},{"sys":11371},{"type":12,"linkType":13,"id":14},{"sys":11373},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11375},{"url":439,"details":11376,"fileName":445,"contentType":446},{"size":441,"image":11377},{"width":443,"height":444},{"sys":11379,"fields":11382},{"id":11380,"createdAt":11381},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":11383,"slug":11384,"articleIntro":11385,"category":11386},"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.",[11387],{"metadata":11388,"sys":11391,"fields":11398},{"tags":11389,"concepts":11390},[],[],{"space":11392,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11394,"publishedVersion":395,"revision":62,"contentType":11396,"locale":29},{"sys":11393},{"type":12,"linkType":13,"id":14},{"sys":11395},{"id":21,"type":12,"linkType":22},{"sys":11397},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11399,"metaTitle":405,"metaDescription":406,"mainTitle":11400,"subtitle":424,"heroImage":11415,"ctaButton":447,"ctaLink":448},[404],{"data":11401,"content":11402,"nodeType":74},{},[11403,11409],{"data":11404,"content":11405,"nodeType":78},{},[11406],{"data":11407,"marks":11408,"value":416,"nodeType":82},{},[],{"data":11410,"content":11411,"nodeType":87},{},[11412],{"data":11413,"marks":11414,"value":423,"nodeType":82},{},[],{"metadata":11416,"sys":11419,"fields":11424},{"tags":11417,"concepts":11418},[],[],{"space":11420,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11422,"publishedVersion":62,"revision":44,"locale":29},{"sys":11421},{"type":12,"linkType":13,"id":14},{"sys":11423},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11425},{"url":439,"details":11426,"fileName":445,"contentType":446},{"size":441,"image":11427},{"width":443,"height":444},{"sys":11429,"fields":11432},{"id":11430,"createdAt":11431},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":11433,"slug":11434,"articleIntro":11433,"category":11435},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[11436],{"metadata":11437,"sys":11440,"fields":11447},{"tags":11438,"concepts":11439},[],[],{"space":11441,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11443,"publishedVersion":395,"revision":62,"contentType":11445,"locale":29},{"sys":11442},{"type":12,"linkType":13,"id":14},{"sys":11444},{"id":21,"type":12,"linkType":22},{"sys":11446},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11448,"metaTitle":405,"metaDescription":406,"mainTitle":11449,"subtitle":424,"heroImage":11464,"ctaButton":447,"ctaLink":448},[404],{"data":11450,"content":11451,"nodeType":74},{},[11452,11458],{"data":11453,"content":11454,"nodeType":78},{},[11455],{"data":11456,"marks":11457,"value":416,"nodeType":82},{},[],{"data":11459,"content":11460,"nodeType":87},{},[11461],{"data":11462,"marks":11463,"value":423,"nodeType":82},{},[],{"metadata":11465,"sys":11468,"fields":11473},{"tags":11466,"concepts":11467},[],[],{"space":11469,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11471,"publishedVersion":62,"revision":44,"locale":29},{"sys":11470},{"type":12,"linkType":13,"id":14},{"sys":11472},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11474},{"url":439,"details":11475,"fileName":445,"contentType":446},{"size":441,"image":11476},{"width":443,"height":444},{"sys":11478,"fields":11481},{"id":11479,"createdAt":11480},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":11482,"slug":11483,"articleIntro":11482,"category":11484},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[11485],{"metadata":11486,"sys":11489,"fields":11496},{"tags":11487,"concepts":11488},[],[],{"space":11490,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11492,"publishedVersion":395,"revision":62,"contentType":11494,"locale":29},{"sys":11491},{"type":12,"linkType":13,"id":14},{"sys":11493},{"id":21,"type":12,"linkType":22},{"sys":11495},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11497,"metaTitle":405,"metaDescription":406,"mainTitle":11498,"subtitle":424,"heroImage":11513,"ctaButton":447,"ctaLink":448},[404],{"data":11499,"content":11500,"nodeType":74},{},[11501,11507],{"data":11502,"content":11503,"nodeType":78},{},[11504],{"data":11505,"marks":11506,"value":416,"nodeType":82},{},[],{"data":11508,"content":11509,"nodeType":87},{},[11510],{"data":11511,"marks":11512,"value":423,"nodeType":82},{},[],{"metadata":11514,"sys":11517,"fields":11522},{"tags":11515,"concepts":11516},[],[],{"space":11518,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11520,"publishedVersion":62,"revision":44,"locale":29},{"sys":11519},{"type":12,"linkType":13,"id":14},{"sys":11521},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11523},{"url":439,"details":11524,"fileName":445,"contentType":446},{"size":441,"image":11525},{"width":443,"height":444},{"sys":11527,"fields":11530},{"id":11528,"createdAt":11529},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":11531,"slug":11532,"articleIntro":11531,"category":11533},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[11534],{"metadata":11535,"sys":11538,"fields":11545},{"tags":11536,"concepts":11537},[],[],{"space":11539,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11541,"publishedVersion":395,"revision":62,"contentType":11543,"locale":29},{"sys":11540},{"type":12,"linkType":13,"id":14},{"sys":11542},{"id":21,"type":12,"linkType":22},{"sys":11544},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11546,"metaTitle":405,"metaDescription":406,"mainTitle":11547,"subtitle":424,"heroImage":11562,"ctaButton":447,"ctaLink":448},[404],{"data":11548,"content":11549,"nodeType":74},{},[11550,11556],{"data":11551,"content":11552,"nodeType":78},{},[11553],{"data":11554,"marks":11555,"value":416,"nodeType":82},{},[],{"data":11557,"content":11558,"nodeType":87},{},[11559],{"data":11560,"marks":11561,"value":423,"nodeType":82},{},[],{"metadata":11563,"sys":11566,"fields":11571},{"tags":11564,"concepts":11565},[],[],{"space":11567,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11569,"publishedVersion":62,"revision":44,"locale":29},{"sys":11568},{"type":12,"linkType":13,"id":14},{"sys":11570},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11572},{"url":439,"details":11573,"fileName":445,"contentType":446},{"size":441,"image":11574},{"width":443,"height":444},{"sys":11576,"fields":11579},{"id":11577,"createdAt":11578},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11580,"slug":11581,"articleIntro":11580,"category":11582},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11583],{"metadata":11584,"sys":11587,"fields":11594},{"tags":11585,"concepts":11586},[],[],{"space":11588,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11590,"publishedVersion":395,"revision":62,"contentType":11592,"locale":29},{"sys":11589},{"type":12,"linkType":13,"id":14},{"sys":11591},{"id":21,"type":12,"linkType":22},{"sys":11593},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11595,"metaTitle":405,"metaDescription":406,"mainTitle":11596,"subtitle":424,"heroImage":11611,"ctaButton":447,"ctaLink":448},[404],{"data":11597,"content":11598,"nodeType":74},{},[11599,11605],{"data":11600,"content":11601,"nodeType":78},{},[11602],{"data":11603,"marks":11604,"value":416,"nodeType":82},{},[],{"data":11606,"content":11607,"nodeType":87},{},[11608],{"data":11609,"marks":11610,"value":423,"nodeType":82},{},[],{"metadata":11612,"sys":11615,"fields":11620},{"tags":11613,"concepts":11614},[],[],{"space":11616,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11618,"publishedVersion":62,"revision":44,"locale":29},{"sys":11617},{"type":12,"linkType":13,"id":14},{"sys":11619},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11621},{"url":439,"details":11622,"fileName":445,"contentType":446},{"size":441,"image":11623},{"width":443,"height":444},{"sys":11625,"fields":11628},{"id":11626,"createdAt":11627},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":11629,"slug":11630,"articleIntro":11629,"category":11631},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[11632],{"metadata":11633,"sys":11636,"fields":11643},{"tags":11634,"concepts":11635},[],[],{"space":11637,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11639,"publishedVersion":395,"revision":62,"contentType":11641,"locale":29},{"sys":11638},{"type":12,"linkType":13,"id":14},{"sys":11640},{"id":21,"type":12,"linkType":22},{"sys":11642},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11644,"metaTitle":405,"metaDescription":406,"mainTitle":11645,"subtitle":424,"heroImage":11660,"ctaButton":447,"ctaLink":448},[404],{"data":11646,"content":11647,"nodeType":74},{},[11648,11654],{"data":11649,"content":11650,"nodeType":78},{},[11651],{"data":11652,"marks":11653,"value":416,"nodeType":82},{},[],{"data":11655,"content":11656,"nodeType":87},{},[11657],{"data":11658,"marks":11659,"value":423,"nodeType":82},{},[],{"metadata":11661,"sys":11664,"fields":11669},{"tags":11662,"concepts":11663},[],[],{"space":11665,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11667,"publishedVersion":62,"revision":44,"locale":29},{"sys":11666},{"type":12,"linkType":13,"id":14},{"sys":11668},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11670},{"url":439,"details":11671,"fileName":445,"contentType":446},{"size":441,"image":11672},{"width":443,"height":444},{"sys":11674,"fields":11677},{"id":11675,"createdAt":11676},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":11678,"slug":11679,"articleIntro":11678,"category":11680},"Compte 6412 - Congés payés","compte-6412-conges-payes",[11681],{"metadata":11682,"sys":11685,"fields":11692},{"tags":11683,"concepts":11684},[],[],{"space":11686,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11688,"publishedVersion":395,"revision":62,"contentType":11690,"locale":29},{"sys":11687},{"type":12,"linkType":13,"id":14},{"sys":11689},{"id":21,"type":12,"linkType":22},{"sys":11691},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11693,"metaTitle":405,"metaDescription":406,"mainTitle":11694,"subtitle":424,"heroImage":11709,"ctaButton":447,"ctaLink":448},[404],{"data":11695,"content":11696,"nodeType":74},{},[11697,11703],{"data":11698,"content":11699,"nodeType":78},{},[11700],{"data":11701,"marks":11702,"value":416,"nodeType":82},{},[],{"data":11704,"content":11705,"nodeType":87},{},[11706],{"data":11707,"marks":11708,"value":423,"nodeType":82},{},[],{"metadata":11710,"sys":11713,"fields":11718},{"tags":11711,"concepts":11712},[],[],{"space":11714,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11716,"publishedVersion":62,"revision":44,"locale":29},{"sys":11715},{"type":12,"linkType":13,"id":14},{"sys":11717},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11719},{"url":439,"details":11720,"fileName":445,"contentType":446},{"size":441,"image":11721},{"width":443,"height":444},{"sys":11723,"fields":11726},{"id":11724,"createdAt":11725},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":11727,"slug":11728,"articleIntro":11727,"category":11729},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[11730],{"metadata":11731,"sys":11734,"fields":11741},{"tags":11732,"concepts":11733},[],[],{"space":11735,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11737,"publishedVersion":395,"revision":62,"contentType":11739,"locale":29},{"sys":11736},{"type":12,"linkType":13,"id":14},{"sys":11738},{"id":21,"type":12,"linkType":22},{"sys":11740},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11742,"metaTitle":405,"metaDescription":406,"mainTitle":11743,"subtitle":424,"heroImage":11758,"ctaButton":447,"ctaLink":448},[404],{"data":11744,"content":11745,"nodeType":74},{},[11746,11752],{"data":11747,"content":11748,"nodeType":78},{},[11749],{"data":11750,"marks":11751,"value":416,"nodeType":82},{},[],{"data":11753,"content":11754,"nodeType":87},{},[11755],{"data":11756,"marks":11757,"value":423,"nodeType":82},{},[],{"metadata":11759,"sys":11762,"fields":11767},{"tags":11760,"concepts":11761},[],[],{"space":11763,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11765,"publishedVersion":62,"revision":44,"locale":29},{"sys":11764},{"type":12,"linkType":13,"id":14},{"sys":11766},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11768},{"url":439,"details":11769,"fileName":445,"contentType":446},{"size":441,"image":11770},{"width":443,"height":444},{"sys":11772,"fields":11775},{"id":11773,"createdAt":11774},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":11776,"slug":11777,"articleIntro":11776,"category":11778},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[11779],{"metadata":11780,"sys":11783,"fields":11790},{"tags":11781,"concepts":11782},[],[],{"space":11784,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11786,"publishedVersion":395,"revision":62,"contentType":11788,"locale":29},{"sys":11785},{"type":12,"linkType":13,"id":14},{"sys":11787},{"id":21,"type":12,"linkType":22},{"sys":11789},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11791,"metaTitle":405,"metaDescription":406,"mainTitle":11792,"subtitle":424,"heroImage":11807,"ctaButton":447,"ctaLink":448},[404],{"data":11793,"content":11794,"nodeType":74},{},[11795,11801],{"data":11796,"content":11797,"nodeType":78},{},[11798],{"data":11799,"marks":11800,"value":416,"nodeType":82},{},[],{"data":11802,"content":11803,"nodeType":87},{},[11804],{"data":11805,"marks":11806,"value":423,"nodeType":82},{},[],{"metadata":11808,"sys":11811,"fields":11816},{"tags":11809,"concepts":11810},[],[],{"space":11812,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11814,"publishedVersion":62,"revision":44,"locale":29},{"sys":11813},{"type":12,"linkType":13,"id":14},{"sys":11815},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11817},{"url":439,"details":11818,"fileName":445,"contentType":446},{"size":441,"image":11819},{"width":443,"height":444},{"sys":11821,"fields":11824},{"id":11822,"createdAt":11823},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":11825,"slug":11826,"articleIntro":11825,"category":11827},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[11828],{"metadata":11829,"sys":11832,"fields":11839},{"tags":11830,"concepts":11831},[],[],{"space":11833,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11835,"publishedVersion":395,"revision":62,"contentType":11837,"locale":29},{"sys":11834},{"type":12,"linkType":13,"id":14},{"sys":11836},{"id":21,"type":12,"linkType":22},{"sys":11838},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11840,"metaTitle":405,"metaDescription":406,"mainTitle":11841,"subtitle":424,"heroImage":11856,"ctaButton":447,"ctaLink":448},[404],{"data":11842,"content":11843,"nodeType":74},{},[11844,11850],{"data":11845,"content":11846,"nodeType":78},{},[11847],{"data":11848,"marks":11849,"value":416,"nodeType":82},{},[],{"data":11851,"content":11852,"nodeType":87},{},[11853],{"data":11854,"marks":11855,"value":423,"nodeType":82},{},[],{"metadata":11857,"sys":11860,"fields":11865},{"tags":11858,"concepts":11859},[],[],{"space":11861,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11863,"publishedVersion":62,"revision":44,"locale":29},{"sys":11862},{"type":12,"linkType":13,"id":14},{"sys":11864},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11866},{"url":439,"details":11867,"fileName":445,"contentType":446},{"size":441,"image":11868},{"width":443,"height":444},{"sys":11870,"fields":11873},{"id":11871,"createdAt":11872},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":11874,"slug":11875,"articleIntro":11876,"category":11877},"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.",[11878],{"metadata":11879,"sys":11882,"fields":11889},{"tags":11880,"concepts":11881},[],[],{"space":11883,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11885,"publishedVersion":395,"revision":62,"contentType":11887,"locale":29},{"sys":11884},{"type":12,"linkType":13,"id":14},{"sys":11886},{"id":21,"type":12,"linkType":22},{"sys":11888},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11890,"metaTitle":405,"metaDescription":406,"mainTitle":11891,"subtitle":424,"heroImage":11906,"ctaButton":447,"ctaLink":448},[404],{"data":11892,"content":11893,"nodeType":74},{},[11894,11900],{"data":11895,"content":11896,"nodeType":78},{},[11897],{"data":11898,"marks":11899,"value":416,"nodeType":82},{},[],{"data":11901,"content":11902,"nodeType":87},{},[11903],{"data":11904,"marks":11905,"value":423,"nodeType":82},{},[],{"metadata":11907,"sys":11910,"fields":11915},{"tags":11908,"concepts":11909},[],[],{"space":11911,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11913,"publishedVersion":62,"revision":44,"locale":29},{"sys":11912},{"type":12,"linkType":13,"id":14},{"sys":11914},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11916},{"url":439,"details":11917,"fileName":445,"contentType":446},{"size":441,"image":11918},{"width":443,"height":444},{"sys":11920,"fields":11923},{"id":11921,"createdAt":11922},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":11924,"slug":11925,"articleIntro":11924,"category":11926},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[11927],{"metadata":11928,"sys":11931,"fields":11938},{"tags":11929,"concepts":11930},[],[],{"space":11932,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11934,"publishedVersion":395,"revision":62,"contentType":11936,"locale":29},{"sys":11933},{"type":12,"linkType":13,"id":14},{"sys":11935},{"id":21,"type":12,"linkType":22},{"sys":11937},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11939,"metaTitle":405,"metaDescription":406,"mainTitle":11940,"subtitle":424,"heroImage":11955,"ctaButton":447,"ctaLink":448},[404],{"data":11941,"content":11942,"nodeType":74},{},[11943,11949],{"data":11944,"content":11945,"nodeType":78},{},[11946],{"data":11947,"marks":11948,"value":416,"nodeType":82},{},[],{"data":11950,"content":11951,"nodeType":87},{},[11952],{"data":11953,"marks":11954,"value":423,"nodeType":82},{},[],{"metadata":11956,"sys":11959,"fields":11964},{"tags":11957,"concepts":11958},[],[],{"space":11960,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11962,"publishedVersion":62,"revision":44,"locale":29},{"sys":11961},{"type":12,"linkType":13,"id":14},{"sys":11963},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11965},{"url":439,"details":11966,"fileName":445,"contentType":446},{"size":441,"image":11967},{"width":443,"height":444},{"sys":11969,"fields":11972},{"id":11970,"createdAt":11971},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":11973,"slug":11974,"articleIntro":-1,"category":11975},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[11976],{"metadata":11977,"sys":11980,"fields":11987},{"tags":11978,"concepts":11979},[],[],{"space":11981,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11983,"publishedVersion":395,"revision":62,"contentType":11985,"locale":29},{"sys":11982},{"type":12,"linkType":13,"id":14},{"sys":11984},{"id":21,"type":12,"linkType":22},{"sys":11986},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11988,"metaTitle":405,"metaDescription":406,"mainTitle":11989,"subtitle":424,"heroImage":12004,"ctaButton":447,"ctaLink":448},[404],{"data":11990,"content":11991,"nodeType":74},{},[11992,11998],{"data":11993,"content":11994,"nodeType":78},{},[11995],{"data":11996,"marks":11997,"value":416,"nodeType":82},{},[],{"data":11999,"content":12000,"nodeType":87},{},[12001],{"data":12002,"marks":12003,"value":423,"nodeType":82},{},[],{"metadata":12005,"sys":12008,"fields":12013},{"tags":12006,"concepts":12007},[],[],{"space":12009,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12011,"publishedVersion":62,"revision":44,"locale":29},{"sys":12010},{"type":12,"linkType":13,"id":14},{"sys":12012},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12014},{"url":439,"details":12015,"fileName":445,"contentType":446},{"size":441,"image":12016},{"width":443,"height":444},{"sys":12018,"fields":12021},{"id":12019,"createdAt":12020},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":12022,"slug":12023,"articleIntro":-1,"category":12024},"Compte 512 - Banques","compte-512-banques",[12025],{"metadata":12026,"sys":12029,"fields":12036},{"tags":12027,"concepts":12028},[],[],{"space":12030,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12032,"publishedVersion":395,"revision":62,"contentType":12034,"locale":29},{"sys":12031},{"type":12,"linkType":13,"id":14},{"sys":12033},{"id":21,"type":12,"linkType":22},{"sys":12035},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12037,"metaTitle":405,"metaDescription":406,"mainTitle":12038,"subtitle":424,"heroImage":12053,"ctaButton":447,"ctaLink":448},[404],{"data":12039,"content":12040,"nodeType":74},{},[12041,12047],{"data":12042,"content":12043,"nodeType":78},{},[12044],{"data":12045,"marks":12046,"value":416,"nodeType":82},{},[],{"data":12048,"content":12049,"nodeType":87},{},[12050],{"data":12051,"marks":12052,"value":423,"nodeType":82},{},[],{"metadata":12054,"sys":12057,"fields":12062},{"tags":12055,"concepts":12056},[],[],{"space":12058,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12060,"publishedVersion":62,"revision":44,"locale":29},{"sys":12059},{"type":12,"linkType":13,"id":14},{"sys":12061},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12063},{"url":439,"details":12064,"fileName":445,"contentType":446},{"size":441,"image":12065},{"width":443,"height":444},{"sys":12067,"fields":12070},{"id":12068,"createdAt":12069},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":12071,"slug":12072,"articleIntro":-1,"category":12073},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[12074],{"metadata":12075,"sys":12078,"fields":12085},{"tags":12076,"concepts":12077},[],[],{"space":12079,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12081,"publishedVersion":395,"revision":62,"contentType":12083,"locale":29},{"sys":12080},{"type":12,"linkType":13,"id":14},{"sys":12082},{"id":21,"type":12,"linkType":22},{"sys":12084},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12086,"metaTitle":405,"metaDescription":406,"mainTitle":12087,"subtitle":424,"heroImage":12102,"ctaButton":447,"ctaLink":448},[404],{"data":12088,"content":12089,"nodeType":74},{},[12090,12096],{"data":12091,"content":12092,"nodeType":78},{},[12093],{"data":12094,"marks":12095,"value":416,"nodeType":82},{},[],{"data":12097,"content":12098,"nodeType":87},{},[12099],{"data":12100,"marks":12101,"value":423,"nodeType":82},{},[],{"metadata":12103,"sys":12106,"fields":12111},{"tags":12104,"concepts":12105},[],[],{"space":12107,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12109,"publishedVersion":62,"revision":44,"locale":29},{"sys":12108},{"type":12,"linkType":13,"id":14},{"sys":12110},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12112},{"url":439,"details":12113,"fileName":445,"contentType":446},{"size":441,"image":12114},{"width":443,"height":444},{"sys":12116,"fields":12119},{"id":12117,"createdAt":12118},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":12120,"slug":12121,"articleIntro":12120,"category":12122},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[12123],{"metadata":12124,"sys":12127,"fields":12134},{"tags":12125,"concepts":12126},[],[],{"space":12128,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12130,"publishedVersion":395,"revision":62,"contentType":12132,"locale":29},{"sys":12129},{"type":12,"linkType":13,"id":14},{"sys":12131},{"id":21,"type":12,"linkType":22},{"sys":12133},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12135,"metaTitle":405,"metaDescription":406,"mainTitle":12136,"subtitle":424,"heroImage":12151,"ctaButton":447,"ctaLink":448},[404],{"data":12137,"content":12138,"nodeType":74},{},[12139,12145],{"data":12140,"content":12141,"nodeType":78},{},[12142],{"data":12143,"marks":12144,"value":416,"nodeType":82},{},[],{"data":12146,"content":12147,"nodeType":87},{},[12148],{"data":12149,"marks":12150,"value":423,"nodeType":82},{},[],{"metadata":12152,"sys":12155,"fields":12160},{"tags":12153,"concepts":12154},[],[],{"space":12156,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12158,"publishedVersion":62,"revision":44,"locale":29},{"sys":12157},{"type":12,"linkType":13,"id":14},{"sys":12159},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12161},{"url":439,"details":12162,"fileName":445,"contentType":446},{"size":441,"image":12163},{"width":443,"height":444},{"sys":12165,"fields":12168},{"id":12166,"createdAt":12167},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":12169,"slug":12170,"articleIntro":12169,"category":12171},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[12172],{"metadata":12173,"sys":12176,"fields":12183},{"tags":12174,"concepts":12175},[],[],{"space":12177,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12179,"publishedVersion":395,"revision":62,"contentType":12181,"locale":29},{"sys":12178},{"type":12,"linkType":13,"id":14},{"sys":12180},{"id":21,"type":12,"linkType":22},{"sys":12182},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12184,"metaTitle":405,"metaDescription":406,"mainTitle":12185,"subtitle":424,"heroImage":12200,"ctaButton":447,"ctaLink":448},[404],{"data":12186,"content":12187,"nodeType":74},{},[12188,12194],{"data":12189,"content":12190,"nodeType":78},{},[12191],{"data":12192,"marks":12193,"value":416,"nodeType":82},{},[],{"data":12195,"content":12196,"nodeType":87},{},[12197],{"data":12198,"marks":12199,"value":423,"nodeType":82},{},[],{"metadata":12201,"sys":12204,"fields":12209},{"tags":12202,"concepts":12203},[],[],{"space":12205,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12207,"publishedVersion":62,"revision":44,"locale":29},{"sys":12206},{"type":12,"linkType":13,"id":14},{"sys":12208},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12210},{"url":439,"details":12211,"fileName":445,"contentType":446},{"size":441,"image":12212},{"width":443,"height":444},{"sys":12214,"fields":12217},{"id":12215,"createdAt":12216},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":12218,"slug":12219,"articleIntro":-1,"category":12220},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[12221],{"metadata":12222,"sys":12225,"fields":12232},{"tags":12223,"concepts":12224},[],[],{"space":12226,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12228,"publishedVersion":395,"revision":62,"contentType":12230,"locale":29},{"sys":12227},{"type":12,"linkType":13,"id":14},{"sys":12229},{"id":21,"type":12,"linkType":22},{"sys":12231},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12233,"metaTitle":405,"metaDescription":406,"mainTitle":12234,"subtitle":424,"heroImage":12249,"ctaButton":447,"ctaLink":448},[404],{"data":12235,"content":12236,"nodeType":74},{},[12237,12243],{"data":12238,"content":12239,"nodeType":78},{},[12240],{"data":12241,"marks":12242,"value":416,"nodeType":82},{},[],{"data":12244,"content":12245,"nodeType":87},{},[12246],{"data":12247,"marks":12248,"value":423,"nodeType":82},{},[],{"metadata":12250,"sys":12253,"fields":12258},{"tags":12251,"concepts":12252},[],[],{"space":12254,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12256,"publishedVersion":62,"revision":44,"locale":29},{"sys":12255},{"type":12,"linkType":13,"id":14},{"sys":12257},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12259},{"url":439,"details":12260,"fileName":445,"contentType":446},{"size":441,"image":12261},{"width":443,"height":444},{"sys":12263,"fields":12266},{"id":12264,"createdAt":12265},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":12267,"slug":12268,"articleIntro":12267,"category":12269},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[12270],{"metadata":12271,"sys":12274,"fields":12281},{"tags":12272,"concepts":12273},[],[],{"space":12275,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12277,"publishedVersion":395,"revision":62,"contentType":12279,"locale":29},{"sys":12276},{"type":12,"linkType":13,"id":14},{"sys":12278},{"id":21,"type":12,"linkType":22},{"sys":12280},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12282,"metaTitle":405,"metaDescription":406,"mainTitle":12283,"subtitle":424,"heroImage":12298,"ctaButton":447,"ctaLink":448},[404],{"data":12284,"content":12285,"nodeType":74},{},[12286,12292],{"data":12287,"content":12288,"nodeType":78},{},[12289],{"data":12290,"marks":12291,"value":416,"nodeType":82},{},[],{"data":12293,"content":12294,"nodeType":87},{},[12295],{"data":12296,"marks":12297,"value":423,"nodeType":82},{},[],{"metadata":12299,"sys":12302,"fields":12307},{"tags":12300,"concepts":12301},[],[],{"space":12303,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12305,"publishedVersion":62,"revision":44,"locale":29},{"sys":12304},{"type":12,"linkType":13,"id":14},{"sys":12306},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12308},{"url":439,"details":12309,"fileName":445,"contentType":446},{"size":441,"image":12310},{"width":443,"height":444},{"sys":12312,"fields":12315},{"id":12313,"createdAt":12314},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":12316,"slug":12317,"articleIntro":12316,"category":12318},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[12319],{"metadata":12320,"sys":12323,"fields":12330},{"tags":12321,"concepts":12322},[],[],{"space":12324,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12326,"publishedVersion":395,"revision":62,"contentType":12328,"locale":29},{"sys":12325},{"type":12,"linkType":13,"id":14},{"sys":12327},{"id":21,"type":12,"linkType":22},{"sys":12329},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12331,"metaTitle":405,"metaDescription":406,"mainTitle":12332,"subtitle":424,"heroImage":12347,"ctaButton":447,"ctaLink":448},[404],{"data":12333,"content":12334,"nodeType":74},{},[12335,12341],{"data":12336,"content":12337,"nodeType":78},{},[12338],{"data":12339,"marks":12340,"value":416,"nodeType":82},{},[],{"data":12342,"content":12343,"nodeType":87},{},[12344],{"data":12345,"marks":12346,"value":423,"nodeType":82},{},[],{"metadata":12348,"sys":12351,"fields":12356},{"tags":12349,"concepts":12350},[],[],{"space":12352,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12354,"publishedVersion":62,"revision":44,"locale":29},{"sys":12353},{"type":12,"linkType":13,"id":14},{"sys":12355},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12357},{"url":439,"details":12358,"fileName":445,"contentType":446},{"size":441,"image":12359},{"width":443,"height":444},{"sys":12361,"fields":12364},{"id":12362,"createdAt":12363},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12365,"slug":12366,"articleIntro":12365,"category":12367},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12368],{"metadata":12369,"sys":12372,"fields":12379},{"tags":12370,"concepts":12371},[],[],{"space":12373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12375,"publishedVersion":395,"revision":62,"contentType":12377,"locale":29},{"sys":12374},{"type":12,"linkType":13,"id":14},{"sys":12376},{"id":21,"type":12,"linkType":22},{"sys":12378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12380,"metaTitle":405,"metaDescription":406,"mainTitle":12381,"subtitle":424,"heroImage":12396,"ctaButton":447,"ctaLink":448},[404],{"data":12382,"content":12383,"nodeType":74},{},[12384,12390],{"data":12385,"content":12386,"nodeType":78},{},[12387],{"data":12388,"marks":12389,"value":416,"nodeType":82},{},[],{"data":12391,"content":12392,"nodeType":87},{},[12393],{"data":12394,"marks":12395,"value":423,"nodeType":82},{},[],{"metadata":12397,"sys":12400,"fields":12405},{"tags":12398,"concepts":12399},[],[],{"space":12401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12403,"publishedVersion":62,"revision":44,"locale":29},{"sys":12402},{"type":12,"linkType":13,"id":14},{"sys":12404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12406},{"url":439,"details":12407,"fileName":445,"contentType":446},{"size":441,"image":12408},{"width":443,"height":444},{"sys":12410,"fields":12413},{"id":12411,"createdAt":12412},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":12414,"slug":12415,"articleIntro":12414,"category":12416},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[12417],{"metadata":12418,"sys":12421,"fields":12428},{"tags":12419,"concepts":12420},[],[],{"space":12422,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12424,"publishedVersion":395,"revision":62,"contentType":12426,"locale":29},{"sys":12423},{"type":12,"linkType":13,"id":14},{"sys":12425},{"id":21,"type":12,"linkType":22},{"sys":12427},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12429,"metaTitle":405,"metaDescription":406,"mainTitle":12430,"subtitle":424,"heroImage":12445,"ctaButton":447,"ctaLink":448},[404],{"data":12431,"content":12432,"nodeType":74},{},[12433,12439],{"data":12434,"content":12435,"nodeType":78},{},[12436],{"data":12437,"marks":12438,"value":416,"nodeType":82},{},[],{"data":12440,"content":12441,"nodeType":87},{},[12442],{"data":12443,"marks":12444,"value":423,"nodeType":82},{},[],{"metadata":12446,"sys":12449,"fields":12454},{"tags":12447,"concepts":12448},[],[],{"space":12450,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12452,"publishedVersion":62,"revision":44,"locale":29},{"sys":12451},{"type":12,"linkType":13,"id":14},{"sys":12453},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12455},{"url":439,"details":12456,"fileName":445,"contentType":446},{"size":441,"image":12457},{"width":443,"height":444},{"sys":12459,"fields":12462},{"id":12460,"createdAt":12461},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":12463,"slug":12464,"articleIntro":-1,"category":12465},"Compte 6257 - Réceptions","compte-6257-receptions",[12466],{"metadata":12467,"sys":12470,"fields":12477},{"tags":12468,"concepts":12469},[],[],{"space":12471,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12473,"publishedVersion":395,"revision":62,"contentType":12475,"locale":29},{"sys":12472},{"type":12,"linkType":13,"id":14},{"sys":12474},{"id":21,"type":12,"linkType":22},{"sys":12476},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12478,"metaTitle":405,"metaDescription":406,"mainTitle":12479,"subtitle":424,"heroImage":12494,"ctaButton":447,"ctaLink":448},[404],{"data":12480,"content":12481,"nodeType":74},{},[12482,12488],{"data":12483,"content":12484,"nodeType":78},{},[12485],{"data":12486,"marks":12487,"value":416,"nodeType":82},{},[],{"data":12489,"content":12490,"nodeType":87},{},[12491],{"data":12492,"marks":12493,"value":423,"nodeType":82},{},[],{"metadata":12495,"sys":12498,"fields":12503},{"tags":12496,"concepts":12497},[],[],{"space":12499,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12501,"publishedVersion":62,"revision":44,"locale":29},{"sys":12500},{"type":12,"linkType":13,"id":14},{"sys":12502},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12504},{"url":439,"details":12505,"fileName":445,"contentType":446},{"size":441,"image":12506},{"width":443,"height":444},{"sys":12508,"fields":12511},{"id":12509,"createdAt":12510},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":12512,"slug":12513,"articleIntro":12512,"category":12514},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[12515],{"metadata":12516,"sys":12519,"fields":12526},{"tags":12517,"concepts":12518},[],[],{"space":12520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12522,"publishedVersion":395,"revision":62,"contentType":12524,"locale":29},{"sys":12521},{"type":12,"linkType":13,"id":14},{"sys":12523},{"id":21,"type":12,"linkType":22},{"sys":12525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12527,"metaTitle":405,"metaDescription":406,"mainTitle":12528,"subtitle":424,"heroImage":12543,"ctaButton":447,"ctaLink":448},[404],{"data":12529,"content":12530,"nodeType":74},{},[12531,12537],{"data":12532,"content":12533,"nodeType":78},{},[12534],{"data":12535,"marks":12536,"value":416,"nodeType":82},{},[],{"data":12538,"content":12539,"nodeType":87},{},[12540],{"data":12541,"marks":12542,"value":423,"nodeType":82},{},[],{"metadata":12544,"sys":12547,"fields":12552},{"tags":12545,"concepts":12546},[],[],{"space":12548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12550,"publishedVersion":62,"revision":44,"locale":29},{"sys":12549},{"type":12,"linkType":13,"id":14},{"sys":12551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12553},{"url":439,"details":12554,"fileName":445,"contentType":446},{"size":441,"image":12555},{"width":443,"height":444},{"sys":12557,"fields":12560},{"id":12558,"createdAt":12559},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":12561,"slug":12562,"articleIntro":12561,"category":12563},"668 - Autres charges financières","compte-668-autres-charges-financieres",[12564],{"metadata":12565,"sys":12568,"fields":12575},{"tags":12566,"concepts":12567},[],[],{"space":12569,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12571,"publishedVersion":395,"revision":62,"contentType":12573,"locale":29},{"sys":12570},{"type":12,"linkType":13,"id":14},{"sys":12572},{"id":21,"type":12,"linkType":22},{"sys":12574},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12576,"metaTitle":405,"metaDescription":406,"mainTitle":12577,"subtitle":424,"heroImage":12592,"ctaButton":447,"ctaLink":448},[404],{"data":12578,"content":12579,"nodeType":74},{},[12580,12586],{"data":12581,"content":12582,"nodeType":78},{},[12583],{"data":12584,"marks":12585,"value":416,"nodeType":82},{},[],{"data":12587,"content":12588,"nodeType":87},{},[12589],{"data":12590,"marks":12591,"value":423,"nodeType":82},{},[],{"metadata":12593,"sys":12596,"fields":12601},{"tags":12594,"concepts":12595},[],[],{"space":12597,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12599,"publishedVersion":62,"revision":44,"locale":29},{"sys":12598},{"type":12,"linkType":13,"id":14},{"sys":12600},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12602},{"url":439,"details":12603,"fileName":445,"contentType":446},{"size":441,"image":12604},{"width":443,"height":444},{"sys":12606,"fields":12609},{"id":12607,"createdAt":12608},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":12610,"slug":12611,"articleIntro":12610,"category":12612},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[12613],{"metadata":12614,"sys":12617,"fields":12624},{"tags":12615,"concepts":12616},[],[],{"space":12618,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12620,"publishedVersion":395,"revision":62,"contentType":12622,"locale":29},{"sys":12619},{"type":12,"linkType":13,"id":14},{"sys":12621},{"id":21,"type":12,"linkType":22},{"sys":12623},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12625,"metaTitle":405,"metaDescription":406,"mainTitle":12626,"subtitle":424,"heroImage":12641,"ctaButton":447,"ctaLink":448},[404],{"data":12627,"content":12628,"nodeType":74},{},[12629,12635],{"data":12630,"content":12631,"nodeType":78},{},[12632],{"data":12633,"marks":12634,"value":416,"nodeType":82},{},[],{"data":12636,"content":12637,"nodeType":87},{},[12638],{"data":12639,"marks":12640,"value":423,"nodeType":82},{},[],{"metadata":12642,"sys":12645,"fields":12650},{"tags":12643,"concepts":12644},[],[],{"space":12646,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12648,"publishedVersion":62,"revision":44,"locale":29},{"sys":12647},{"type":12,"linkType":13,"id":14},{"sys":12649},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12651},{"url":439,"details":12652,"fileName":445,"contentType":446},{"size":441,"image":12653},{"width":443,"height":444},{"sys":12655,"fields":12658},{"id":12656,"createdAt":12657},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":12659,"slug":12660,"articleIntro":12659,"category":12661},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[12662],{"metadata":12663,"sys":12666,"fields":12673},{"tags":12664,"concepts":12665},[],[],{"space":12667,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12669,"publishedVersion":395,"revision":62,"contentType":12671,"locale":29},{"sys":12668},{"type":12,"linkType":13,"id":14},{"sys":12670},{"id":21,"type":12,"linkType":22},{"sys":12672},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12674,"metaTitle":405,"metaDescription":406,"mainTitle":12675,"subtitle":424,"heroImage":12690,"ctaButton":447,"ctaLink":448},[404],{"data":12676,"content":12677,"nodeType":74},{},[12678,12684],{"data":12679,"content":12680,"nodeType":78},{},[12681],{"data":12682,"marks":12683,"value":416,"nodeType":82},{},[],{"data":12685,"content":12686,"nodeType":87},{},[12687],{"data":12688,"marks":12689,"value":423,"nodeType":82},{},[],{"metadata":12691,"sys":12694,"fields":12699},{"tags":12692,"concepts":12693},[],[],{"space":12695,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12697,"publishedVersion":62,"revision":44,"locale":29},{"sys":12696},{"type":12,"linkType":13,"id":14},{"sys":12698},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12700},{"url":439,"details":12701,"fileName":445,"contentType":446},{"size":441,"image":12702},{"width":443,"height":444},{"sys":12704,"fields":12707},{"id":12705,"createdAt":12706},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":12708,"slug":12709,"articleIntro":12708,"category":12710},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[12711],{"metadata":12712,"sys":12715,"fields":12722},{"tags":12713,"concepts":12714},[],[],{"space":12716,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12718,"publishedVersion":395,"revision":62,"contentType":12720,"locale":29},{"sys":12717},{"type":12,"linkType":13,"id":14},{"sys":12719},{"id":21,"type":12,"linkType":22},{"sys":12721},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12723,"metaTitle":405,"metaDescription":406,"mainTitle":12724,"subtitle":424,"heroImage":12739,"ctaButton":447,"ctaLink":448},[404],{"data":12725,"content":12726,"nodeType":74},{},[12727,12733],{"data":12728,"content":12729,"nodeType":78},{},[12730],{"data":12731,"marks":12732,"value":416,"nodeType":82},{},[],{"data":12734,"content":12735,"nodeType":87},{},[12736],{"data":12737,"marks":12738,"value":423,"nodeType":82},{},[],{"metadata":12740,"sys":12743,"fields":12748},{"tags":12741,"concepts":12742},[],[],{"space":12744,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12746,"publishedVersion":62,"revision":44,"locale":29},{"sys":12745},{"type":12,"linkType":13,"id":14},{"sys":12747},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12749},{"url":439,"details":12750,"fileName":445,"contentType":446},{"size":441,"image":12751},{"width":443,"height":444},{"sys":12753,"fields":12756},{"id":12754,"createdAt":12755},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":12757,"slug":12758,"articleIntro":12757,"category":12759},"2751 - Dépôts","compte-2751-depots",[12760],{"metadata":12761,"sys":12764,"fields":12771},{"tags":12762,"concepts":12763},[],[],{"space":12765,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12767,"publishedVersion":395,"revision":62,"contentType":12769,"locale":29},{"sys":12766},{"type":12,"linkType":13,"id":14},{"sys":12768},{"id":21,"type":12,"linkType":22},{"sys":12770},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12772,"metaTitle":405,"metaDescription":406,"mainTitle":12773,"subtitle":424,"heroImage":12788,"ctaButton":447,"ctaLink":448},[404],{"data":12774,"content":12775,"nodeType":74},{},[12776,12782],{"data":12777,"content":12778,"nodeType":78},{},[12779],{"data":12780,"marks":12781,"value":416,"nodeType":82},{},[],{"data":12783,"content":12784,"nodeType":87},{},[12785],{"data":12786,"marks":12787,"value":423,"nodeType":82},{},[],{"metadata":12789,"sys":12792,"fields":12797},{"tags":12790,"concepts":12791},[],[],{"space":12793,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12795,"publishedVersion":62,"revision":44,"locale":29},{"sys":12794},{"type":12,"linkType":13,"id":14},{"sys":12796},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12798},{"url":439,"details":12799,"fileName":445,"contentType":446},{"size":441,"image":12800},{"width":443,"height":444},{"sys":12802,"fields":12805},{"id":12803,"createdAt":12804},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12806,"slug":12807,"articleIntro":12808,"category":12809},"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",[12810],{"metadata":12811,"sys":12814,"fields":12821},{"tags":12812,"concepts":12813},[],[],{"space":12815,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12817,"publishedVersion":395,"revision":62,"contentType":12819,"locale":29},{"sys":12816},{"type":12,"linkType":13,"id":14},{"sys":12818},{"id":21,"type":12,"linkType":22},{"sys":12820},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12822,"metaTitle":405,"metaDescription":406,"mainTitle":12823,"subtitle":424,"heroImage":12838,"ctaButton":447,"ctaLink":448},[404],{"data":12824,"content":12825,"nodeType":74},{},[12826,12832],{"data":12827,"content":12828,"nodeType":78},{},[12829],{"data":12830,"marks":12831,"value":416,"nodeType":82},{},[],{"data":12833,"content":12834,"nodeType":87},{},[12835],{"data":12836,"marks":12837,"value":423,"nodeType":82},{},[],{"metadata":12839,"sys":12842,"fields":12847},{"tags":12840,"concepts":12841},[],[],{"space":12843,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12845,"publishedVersion":62,"revision":44,"locale":29},{"sys":12844},{"type":12,"linkType":13,"id":14},{"sys":12846},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12848},{"url":439,"details":12849,"fileName":445,"contentType":446},{"size":441,"image":12850},{"width":443,"height":444},{"sys":12852,"fields":12855},{"id":12853,"createdAt":12854},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":12856,"slug":12857,"articleIntro":12856,"category":12858},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[12859],{"metadata":12860,"sys":12863,"fields":12870},{"tags":12861,"concepts":12862},[],[],{"space":12864,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12866,"publishedVersion":395,"revision":62,"contentType":12868,"locale":29},{"sys":12865},{"type":12,"linkType":13,"id":14},{"sys":12867},{"id":21,"type":12,"linkType":22},{"sys":12869},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12871,"metaTitle":405,"metaDescription":406,"mainTitle":12872,"subtitle":424,"heroImage":12887,"ctaButton":447,"ctaLink":448},[404],{"data":12873,"content":12874,"nodeType":74},{},[12875,12881],{"data":12876,"content":12877,"nodeType":78},{},[12878],{"data":12879,"marks":12880,"value":416,"nodeType":82},{},[],{"data":12882,"content":12883,"nodeType":87},{},[12884],{"data":12885,"marks":12886,"value":423,"nodeType":82},{},[],{"metadata":12888,"sys":12891,"fields":12896},{"tags":12889,"concepts":12890},[],[],{"space":12892,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12894,"publishedVersion":62,"revision":44,"locale":29},{"sys":12893},{"type":12,"linkType":13,"id":14},{"sys":12895},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12897},{"url":439,"details":12898,"fileName":445,"contentType":446},{"size":441,"image":12899},{"width":443,"height":444},{"sys":12901,"fields":12904},{"id":12902,"createdAt":12903},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":12905,"slug":12906,"articleIntro":12905,"category":12907},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[12908],{"metadata":12909,"sys":12912,"fields":12919},{"tags":12910,"concepts":12911},[],[],{"space":12913,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12915,"publishedVersion":395,"revision":62,"contentType":12917,"locale":29},{"sys":12914},{"type":12,"linkType":13,"id":14},{"sys":12916},{"id":21,"type":12,"linkType":22},{"sys":12918},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12920,"metaTitle":405,"metaDescription":406,"mainTitle":12921,"subtitle":424,"heroImage":12936,"ctaButton":447,"ctaLink":448},[404],{"data":12922,"content":12923,"nodeType":74},{},[12924,12930],{"data":12925,"content":12926,"nodeType":78},{},[12927],{"data":12928,"marks":12929,"value":416,"nodeType":82},{},[],{"data":12931,"content":12932,"nodeType":87},{},[12933],{"data":12934,"marks":12935,"value":423,"nodeType":82},{},[],{"metadata":12937,"sys":12940,"fields":12945},{"tags":12938,"concepts":12939},[],[],{"space":12941,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12943,"publishedVersion":62,"revision":44,"locale":29},{"sys":12942},{"type":12,"linkType":13,"id":14},{"sys":12944},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12946},{"url":439,"details":12947,"fileName":445,"contentType":446},{"size":441,"image":12948},{"width":443,"height":444},{"sys":12950,"fields":12953},{"id":12951,"createdAt":12952},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":12954,"slug":12955,"articleIntro":12954,"category":12956},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[12957],{"metadata":12958,"sys":12961,"fields":12968},{"tags":12959,"concepts":12960},[],[],{"space":12962,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12964,"publishedVersion":395,"revision":62,"contentType":12966,"locale":29},{"sys":12963},{"type":12,"linkType":13,"id":14},{"sys":12965},{"id":21,"type":12,"linkType":22},{"sys":12967},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12969,"metaTitle":405,"metaDescription":406,"mainTitle":12970,"subtitle":424,"heroImage":12985,"ctaButton":447,"ctaLink":448},[404],{"data":12971,"content":12972,"nodeType":74},{},[12973,12979],{"data":12974,"content":12975,"nodeType":78},{},[12976],{"data":12977,"marks":12978,"value":416,"nodeType":82},{},[],{"data":12980,"content":12981,"nodeType":87},{},[12982],{"data":12983,"marks":12984,"value":423,"nodeType":82},{},[],{"metadata":12986,"sys":12989,"fields":12994},{"tags":12987,"concepts":12988},[],[],{"space":12990,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12992,"publishedVersion":62,"revision":44,"locale":29},{"sys":12991},{"type":12,"linkType":13,"id":14},{"sys":12993},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12995},{"url":439,"details":12996,"fileName":445,"contentType":446},{"size":441,"image":12997},{"width":443,"height":444},{"sys":12999,"fields":13002},{"id":13000,"createdAt":13001},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13003,"slug":13004,"articleIntro":13003,"category":13005},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13006],{"metadata":13007,"sys":13010,"fields":13017},{"tags":13008,"concepts":13009},[],[],{"space":13011,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13013,"publishedVersion":395,"revision":62,"contentType":13015,"locale":29},{"sys":13012},{"type":12,"linkType":13,"id":14},{"sys":13014},{"id":21,"type":12,"linkType":22},{"sys":13016},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13018,"metaTitle":405,"metaDescription":406,"mainTitle":13019,"subtitle":424,"heroImage":13034,"ctaButton":447,"ctaLink":448},[404],{"data":13020,"content":13021,"nodeType":74},{},[13022,13028],{"data":13023,"content":13024,"nodeType":78},{},[13025],{"data":13026,"marks":13027,"value":416,"nodeType":82},{},[],{"data":13029,"content":13030,"nodeType":87},{},[13031],{"data":13032,"marks":13033,"value":423,"nodeType":82},{},[],{"metadata":13035,"sys":13038,"fields":13043},{"tags":13036,"concepts":13037},[],[],{"space":13039,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13041,"publishedVersion":62,"revision":44,"locale":29},{"sys":13040},{"type":12,"linkType":13,"id":14},{"sys":13042},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13044},{"url":439,"details":13045,"fileName":445,"contentType":446},{"size":441,"image":13046},{"width":443,"height":444},{"sys":13048,"fields":13051},{"id":13049,"createdAt":13050},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13052,"slug":13053,"articleIntro":13052,"category":13054},"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",[13055],{"metadata":13056,"sys":13059,"fields":13066},{"tags":13057,"concepts":13058},[],[],{"space":13060,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13062,"publishedVersion":395,"revision":62,"contentType":13064,"locale":29},{"sys":13061},{"type":12,"linkType":13,"id":14},{"sys":13063},{"id":21,"type":12,"linkType":22},{"sys":13065},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13067,"metaTitle":405,"metaDescription":406,"mainTitle":13068,"subtitle":424,"heroImage":13083,"ctaButton":447,"ctaLink":448},[404],{"data":13069,"content":13070,"nodeType":74},{},[13071,13077],{"data":13072,"content":13073,"nodeType":78},{},[13074],{"data":13075,"marks":13076,"value":416,"nodeType":82},{},[],{"data":13078,"content":13079,"nodeType":87},{},[13080],{"data":13081,"marks":13082,"value":423,"nodeType":82},{},[],{"metadata":13084,"sys":13087,"fields":13092},{"tags":13085,"concepts":13086},[],[],{"space":13088,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13090,"publishedVersion":62,"revision":44,"locale":29},{"sys":13089},{"type":12,"linkType":13,"id":14},{"sys":13091},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13093},{"url":439,"details":13094,"fileName":445,"contentType":446},{"size":441,"image":13095},{"width":443,"height":444},{"sys":13097,"fields":13100},{"id":13098,"createdAt":13099},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":13101,"slug":13102,"articleIntro":13101,"category":13103},"475 - Comptes d'attente","compte-475-comptes-d-attente",[13104],{"metadata":13105,"sys":13108,"fields":13115},{"tags":13106,"concepts":13107},[],[],{"space":13109,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13111,"publishedVersion":395,"revision":62,"contentType":13113,"locale":29},{"sys":13110},{"type":12,"linkType":13,"id":14},{"sys":13112},{"id":21,"type":12,"linkType":22},{"sys":13114},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13116,"metaTitle":405,"metaDescription":406,"mainTitle":13117,"subtitle":424,"heroImage":13132,"ctaButton":447,"ctaLink":448},[404],{"data":13118,"content":13119,"nodeType":74},{},[13120,13126],{"data":13121,"content":13122,"nodeType":78},{},[13123],{"data":13124,"marks":13125,"value":416,"nodeType":82},{},[],{"data":13127,"content":13128,"nodeType":87},{},[13129],{"data":13130,"marks":13131,"value":423,"nodeType":82},{},[],{"metadata":13133,"sys":13136,"fields":13141},{"tags":13134,"concepts":13135},[],[],{"space":13137,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13139,"publishedVersion":62,"revision":44,"locale":29},{"sys":13138},{"type":12,"linkType":13,"id":14},{"sys":13140},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13142},{"url":439,"details":13143,"fileName":445,"contentType":446},{"size":441,"image":13144},{"width":443,"height":444},{"sys":13146,"fields":13149},{"id":13147,"createdAt":13148},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":13150,"slug":13151,"articleIntro":13150,"category":13152},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[13153],{"metadata":13154,"sys":13157,"fields":13164},{"tags":13155,"concepts":13156},[],[],{"space":13158,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13160,"publishedVersion":395,"revision":62,"contentType":13162,"locale":29},{"sys":13159},{"type":12,"linkType":13,"id":14},{"sys":13161},{"id":21,"type":12,"linkType":22},{"sys":13163},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13165,"metaTitle":405,"metaDescription":406,"mainTitle":13166,"subtitle":424,"heroImage":13181,"ctaButton":447,"ctaLink":448},[404],{"data":13167,"content":13168,"nodeType":74},{},[13169,13175],{"data":13170,"content":13171,"nodeType":78},{},[13172],{"data":13173,"marks":13174,"value":416,"nodeType":82},{},[],{"data":13176,"content":13177,"nodeType":87},{},[13178],{"data":13179,"marks":13180,"value":423,"nodeType":82},{},[],{"metadata":13182,"sys":13185,"fields":13190},{"tags":13183,"concepts":13184},[],[],{"space":13186,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13188,"publishedVersion":62,"revision":44,"locale":29},{"sys":13187},{"type":12,"linkType":13,"id":14},{"sys":13189},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13191},{"url":439,"details":13192,"fileName":445,"contentType":446},{"size":441,"image":13193},{"width":443,"height":444},{"sys":13195,"fields":13198},{"id":13196,"createdAt":13197},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":13199,"slug":13200,"articleIntro":13199,"category":13201},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[13202],{"metadata":13203,"sys":13206,"fields":13213},{"tags":13204,"concepts":13205},[],[],{"space":13207,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13209,"publishedVersion":395,"revision":62,"contentType":13211,"locale":29},{"sys":13208},{"type":12,"linkType":13,"id":14},{"sys":13210},{"id":21,"type":12,"linkType":22},{"sys":13212},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13214,"metaTitle":405,"metaDescription":406,"mainTitle":13215,"subtitle":424,"heroImage":13230,"ctaButton":447,"ctaLink":448},[404],{"data":13216,"content":13217,"nodeType":74},{},[13218,13224],{"data":13219,"content":13220,"nodeType":78},{},[13221],{"data":13222,"marks":13223,"value":416,"nodeType":82},{},[],{"data":13225,"content":13226,"nodeType":87},{},[13227],{"data":13228,"marks":13229,"value":423,"nodeType":82},{},[],{"metadata":13231,"sys":13234,"fields":13239},{"tags":13232,"concepts":13233},[],[],{"space":13235,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13237,"publishedVersion":62,"revision":44,"locale":29},{"sys":13236},{"type":12,"linkType":13,"id":14},{"sys":13238},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13240},{"url":439,"details":13241,"fileName":445,"contentType":446},{"size":441,"image":13242},{"width":443,"height":444},{"sys":13244,"fields":13247},{"id":13245,"createdAt":13246},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":13248,"slug":13249,"articleIntro":13248,"category":13250},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[13251],{"metadata":13252,"sys":13255,"fields":13262},{"tags":13253,"concepts":13254},[],[],{"space":13256,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13258,"publishedVersion":395,"revision":62,"contentType":13260,"locale":29},{"sys":13257},{"type":12,"linkType":13,"id":14},{"sys":13259},{"id":21,"type":12,"linkType":22},{"sys":13261},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13263,"metaTitle":405,"metaDescription":406,"mainTitle":13264,"subtitle":424,"heroImage":13279,"ctaButton":447,"ctaLink":448},[404],{"data":13265,"content":13266,"nodeType":74},{},[13267,13273],{"data":13268,"content":13269,"nodeType":78},{},[13270],{"data":13271,"marks":13272,"value":416,"nodeType":82},{},[],{"data":13274,"content":13275,"nodeType":87},{},[13276],{"data":13277,"marks":13278,"value":423,"nodeType":82},{},[],{"metadata":13280,"sys":13283,"fields":13288},{"tags":13281,"concepts":13282},[],[],{"space":13284,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13286,"publishedVersion":62,"revision":44,"locale":29},{"sys":13285},{"type":12,"linkType":13,"id":14},{"sys":13287},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13289},{"url":439,"details":13290,"fileName":445,"contentType":446},{"size":441,"image":13291},{"width":443,"height":444},{"sys":13293,"fields":13296},{"id":13294,"createdAt":13295},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":13297,"slug":13298,"articleIntro":13297,"category":13299},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[13300],{"metadata":13301,"sys":13304,"fields":13311},{"tags":13302,"concepts":13303},[],[],{"space":13305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13307,"publishedVersion":395,"revision":62,"contentType":13309,"locale":29},{"sys":13306},{"type":12,"linkType":13,"id":14},{"sys":13308},{"id":21,"type":12,"linkType":22},{"sys":13310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13312,"metaTitle":405,"metaDescription":406,"mainTitle":13313,"subtitle":424,"heroImage":13328,"ctaButton":447,"ctaLink":448},[404],{"data":13314,"content":13315,"nodeType":74},{},[13316,13322],{"data":13317,"content":13318,"nodeType":78},{},[13319],{"data":13320,"marks":13321,"value":416,"nodeType":82},{},[],{"data":13323,"content":13324,"nodeType":87},{},[13325],{"data":13326,"marks":13327,"value":423,"nodeType":82},{},[],{"metadata":13329,"sys":13332,"fields":13337},{"tags":13330,"concepts":13331},[],[],{"space":13333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13335,"publishedVersion":62,"revision":44,"locale":29},{"sys":13334},{"type":12,"linkType":13,"id":14},{"sys":13336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13338},{"url":439,"details":13339,"fileName":445,"contentType":446},{"size":441,"image":13340},{"width":443,"height":444},{"sys":13342,"fields":13345},{"id":13343,"createdAt":13344},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":13346,"slug":13347,"articleIntro":13346,"category":13348},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[13349],{"metadata":13350,"sys":13353,"fields":13360},{"tags":13351,"concepts":13352},[],[],{"space":13354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13356,"publishedVersion":395,"revision":62,"contentType":13358,"locale":29},{"sys":13355},{"type":12,"linkType":13,"id":14},{"sys":13357},{"id":21,"type":12,"linkType":22},{"sys":13359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13361,"metaTitle":405,"metaDescription":406,"mainTitle":13362,"subtitle":424,"heroImage":13377,"ctaButton":447,"ctaLink":448},[404],{"data":13363,"content":13364,"nodeType":74},{},[13365,13371],{"data":13366,"content":13367,"nodeType":78},{},[13368],{"data":13369,"marks":13370,"value":416,"nodeType":82},{},[],{"data":13372,"content":13373,"nodeType":87},{},[13374],{"data":13375,"marks":13376,"value":423,"nodeType":82},{},[],{"metadata":13378,"sys":13381,"fields":13386},{"tags":13379,"concepts":13380},[],[],{"space":13382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13384,"publishedVersion":62,"revision":44,"locale":29},{"sys":13383},{"type":12,"linkType":13,"id":14},{"sys":13385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13387},{"url":439,"details":13388,"fileName":445,"contentType":446},{"size":441,"image":13389},{"width":443,"height":444},{"sys":13391,"fields":13394},{"id":13392,"createdAt":13393},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":13395,"slug":13396,"articleIntro":13395,"category":13397},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[13398],{"metadata":13399,"sys":13402,"fields":13409},{"tags":13400,"concepts":13401},[],[],{"space":13403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13405,"publishedVersion":395,"revision":62,"contentType":13407,"locale":29},{"sys":13404},{"type":12,"linkType":13,"id":14},{"sys":13406},{"id":21,"type":12,"linkType":22},{"sys":13408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13410,"metaTitle":405,"metaDescription":406,"mainTitle":13411,"subtitle":424,"heroImage":13426,"ctaButton":447,"ctaLink":448},[404],{"data":13412,"content":13413,"nodeType":74},{},[13414,13420],{"data":13415,"content":13416,"nodeType":78},{},[13417],{"data":13418,"marks":13419,"value":416,"nodeType":82},{},[],{"data":13421,"content":13422,"nodeType":87},{},[13423],{"data":13424,"marks":13425,"value":423,"nodeType":82},{},[],{"metadata":13427,"sys":13430,"fields":13435},{"tags":13428,"concepts":13429},[],[],{"space":13431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13433,"publishedVersion":62,"revision":44,"locale":29},{"sys":13432},{"type":12,"linkType":13,"id":14},{"sys":13434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13436},{"url":439,"details":13437,"fileName":445,"contentType":446},{"size":441,"image":13438},{"width":443,"height":444},{"sys":13440,"fields":13443},{"id":13441,"createdAt":13442},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":13444,"slug":13445,"articleIntro":-1,"category":13446},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[13447],{"metadata":13448,"sys":13451,"fields":13458},{"tags":13449,"concepts":13450},[],[],{"space":13452,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13454,"publishedVersion":395,"revision":62,"contentType":13456,"locale":29},{"sys":13453},{"type":12,"linkType":13,"id":14},{"sys":13455},{"id":21,"type":12,"linkType":22},{"sys":13457},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13459,"metaTitle":405,"metaDescription":406,"mainTitle":13460,"subtitle":424,"heroImage":13475,"ctaButton":447,"ctaLink":448},[404],{"data":13461,"content":13462,"nodeType":74},{},[13463,13469],{"data":13464,"content":13465,"nodeType":78},{},[13466],{"data":13467,"marks":13468,"value":416,"nodeType":82},{},[],{"data":13470,"content":13471,"nodeType":87},{},[13472],{"data":13473,"marks":13474,"value":423,"nodeType":82},{},[],{"metadata":13476,"sys":13479,"fields":13484},{"tags":13477,"concepts":13478},[],[],{"space":13480,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13482,"publishedVersion":62,"revision":44,"locale":29},{"sys":13481},{"type":12,"linkType":13,"id":14},{"sys":13483},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13485},{"url":439,"details":13486,"fileName":445,"contentType":446},{"size":441,"image":13487},{"width":443,"height":444},{"sys":13489,"fields":13492},{"id":13490,"createdAt":13491},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":13493,"slug":13494,"articleIntro":13493,"category":13495},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[13496],{"metadata":13497,"sys":13500,"fields":13507},{"tags":13498,"concepts":13499},[],[],{"space":13501,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13503,"publishedVersion":395,"revision":62,"contentType":13505,"locale":29},{"sys":13502},{"type":12,"linkType":13,"id":14},{"sys":13504},{"id":21,"type":12,"linkType":22},{"sys":13506},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13508,"metaTitle":405,"metaDescription":406,"mainTitle":13509,"subtitle":424,"heroImage":13524,"ctaButton":447,"ctaLink":448},[404],{"data":13510,"content":13511,"nodeType":74},{},[13512,13518],{"data":13513,"content":13514,"nodeType":78},{},[13515],{"data":13516,"marks":13517,"value":416,"nodeType":82},{},[],{"data":13519,"content":13520,"nodeType":87},{},[13521],{"data":13522,"marks":13523,"value":423,"nodeType":82},{},[],{"metadata":13525,"sys":13528,"fields":13533},{"tags":13526,"concepts":13527},[],[],{"space":13529,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13531,"publishedVersion":62,"revision":44,"locale":29},{"sys":13530},{"type":12,"linkType":13,"id":14},{"sys":13532},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13534},{"url":439,"details":13535,"fileName":445,"contentType":446},{"size":441,"image":13536},{"width":443,"height":444},{"sys":13538,"fields":13541},{"id":13539,"createdAt":13540},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":13542,"slug":13543,"articleIntro":13542,"category":13544},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[13545],{"metadata":13546,"sys":13549,"fields":13556},{"tags":13547,"concepts":13548},[],[],{"space":13550,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13552,"publishedVersion":395,"revision":62,"contentType":13554,"locale":29},{"sys":13551},{"type":12,"linkType":13,"id":14},{"sys":13553},{"id":21,"type":12,"linkType":22},{"sys":13555},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13557,"metaTitle":405,"metaDescription":406,"mainTitle":13558,"subtitle":424,"heroImage":13573,"ctaButton":447,"ctaLink":448},[404],{"data":13559,"content":13560,"nodeType":74},{},[13561,13567],{"data":13562,"content":13563,"nodeType":78},{},[13564],{"data":13565,"marks":13566,"value":416,"nodeType":82},{},[],{"data":13568,"content":13569,"nodeType":87},{},[13570],{"data":13571,"marks":13572,"value":423,"nodeType":82},{},[],{"metadata":13574,"sys":13577,"fields":13582},{"tags":13575,"concepts":13576},[],[],{"space":13578,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13580,"publishedVersion":62,"revision":44,"locale":29},{"sys":13579},{"type":12,"linkType":13,"id":14},{"sys":13581},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13583},{"url":439,"details":13584,"fileName":445,"contentType":446},{"size":441,"image":13585},{"width":443,"height":444},{"sys":13587,"fields":13590},{"id":13588,"createdAt":13589},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":13591,"slug":13592,"articleIntro":13591,"category":13593},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[13594],{"metadata":13595,"sys":13598,"fields":13605},{"tags":13596,"concepts":13597},[],[],{"space":13599,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13601,"publishedVersion":395,"revision":62,"contentType":13603,"locale":29},{"sys":13600},{"type":12,"linkType":13,"id":14},{"sys":13602},{"id":21,"type":12,"linkType":22},{"sys":13604},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13606,"metaTitle":405,"metaDescription":406,"mainTitle":13607,"subtitle":424,"heroImage":13622,"ctaButton":447,"ctaLink":448},[404],{"data":13608,"content":13609,"nodeType":74},{},[13610,13616],{"data":13611,"content":13612,"nodeType":78},{},[13613],{"data":13614,"marks":13615,"value":416,"nodeType":82},{},[],{"data":13617,"content":13618,"nodeType":87},{},[13619],{"data":13620,"marks":13621,"value":423,"nodeType":82},{},[],{"metadata":13623,"sys":13626,"fields":13631},{"tags":13624,"concepts":13625},[],[],{"space":13627,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13629,"publishedVersion":62,"revision":44,"locale":29},{"sys":13628},{"type":12,"linkType":13,"id":14},{"sys":13630},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13632},{"url":439,"details":13633,"fileName":445,"contentType":446},{"size":441,"image":13634},{"width":443,"height":444},{"sys":13636,"fields":13639},{"id":13637,"createdAt":13638},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":13640,"slug":13641,"articleIntro":13642,"category":13643},"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.",[13644],{"metadata":13645,"sys":13648,"fields":13655},{"tags":13646,"concepts":13647},[],[],{"space":13649,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13651,"publishedVersion":395,"revision":62,"contentType":13653,"locale":29},{"sys":13650},{"type":12,"linkType":13,"id":14},{"sys":13652},{"id":21,"type":12,"linkType":22},{"sys":13654},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13656,"metaTitle":405,"metaDescription":406,"mainTitle":13657,"subtitle":424,"heroImage":13672,"ctaButton":447,"ctaLink":448},[404],{"data":13658,"content":13659,"nodeType":74},{},[13660,13666],{"data":13661,"content":13662,"nodeType":78},{},[13663],{"data":13664,"marks":13665,"value":416,"nodeType":82},{},[],{"data":13667,"content":13668,"nodeType":87},{},[13669],{"data":13670,"marks":13671,"value":423,"nodeType":82},{},[],{"metadata":13673,"sys":13676,"fields":13681},{"tags":13674,"concepts":13675},[],[],{"space":13677,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13679,"publishedVersion":62,"revision":44,"locale":29},{"sys":13678},{"type":12,"linkType":13,"id":14},{"sys":13680},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13682},{"url":439,"details":13683,"fileName":445,"contentType":446},{"size":441,"image":13684},{"width":443,"height":444},{"sys":13686,"fields":13689},{"id":13687,"createdAt":13688},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":13690,"slug":13691,"articleIntro":13690,"category":13692},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[13693],{"metadata":13694,"sys":13697,"fields":13704},{"tags":13695,"concepts":13696},[],[],{"space":13698,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13700,"publishedVersion":395,"revision":62,"contentType":13702,"locale":29},{"sys":13699},{"type":12,"linkType":13,"id":14},{"sys":13701},{"id":21,"type":12,"linkType":22},{"sys":13703},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13705,"metaTitle":405,"metaDescription":406,"mainTitle":13706,"subtitle":424,"heroImage":13721,"ctaButton":447,"ctaLink":448},[404],{"data":13707,"content":13708,"nodeType":74},{},[13709,13715],{"data":13710,"content":13711,"nodeType":78},{},[13712],{"data":13713,"marks":13714,"value":416,"nodeType":82},{},[],{"data":13716,"content":13717,"nodeType":87},{},[13718],{"data":13719,"marks":13720,"value":423,"nodeType":82},{},[],{"metadata":13722,"sys":13725,"fields":13730},{"tags":13723,"concepts":13724},[],[],{"space":13726,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13728,"publishedVersion":62,"revision":44,"locale":29},{"sys":13727},{"type":12,"linkType":13,"id":14},{"sys":13729},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13731},{"url":439,"details":13732,"fileName":445,"contentType":446},{"size":441,"image":13733},{"width":443,"height":444},{"sys":13735,"fields":13738},{"id":13736,"createdAt":13737},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":13739,"slug":13740,"articleIntro":13741,"category":13742},"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",[13743],{"metadata":13744,"sys":13747,"fields":13754},{"tags":13745,"concepts":13746},[],[],{"space":13748,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13750,"publishedVersion":395,"revision":62,"contentType":13752,"locale":29},{"sys":13749},{"type":12,"linkType":13,"id":14},{"sys":13751},{"id":21,"type":12,"linkType":22},{"sys":13753},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13755,"metaTitle":405,"metaDescription":406,"mainTitle":13756,"subtitle":424,"heroImage":13771,"ctaButton":447,"ctaLink":448},[404],{"data":13757,"content":13758,"nodeType":74},{},[13759,13765],{"data":13760,"content":13761,"nodeType":78},{},[13762],{"data":13763,"marks":13764,"value":416,"nodeType":82},{},[],{"data":13766,"content":13767,"nodeType":87},{},[13768],{"data":13769,"marks":13770,"value":423,"nodeType":82},{},[],{"metadata":13772,"sys":13775,"fields":13780},{"tags":13773,"concepts":13774},[],[],{"space":13776,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13778,"publishedVersion":62,"revision":44,"locale":29},{"sys":13777},{"type":12,"linkType":13,"id":14},{"sys":13779},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13781},{"url":439,"details":13782,"fileName":445,"contentType":446},{"size":441,"image":13783},{"width":443,"height":444},{"sys":13785,"fields":13788},{"id":13786,"createdAt":13787},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":13789,"slug":13790,"articleIntro":-1,"category":13791},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[13792],{"metadata":13793,"sys":13796,"fields":13803},{"tags":13794,"concepts":13795},[],[],{"space":13797,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13799,"publishedVersion":395,"revision":62,"contentType":13801,"locale":29},{"sys":13798},{"type":12,"linkType":13,"id":14},{"sys":13800},{"id":21,"type":12,"linkType":22},{"sys":13802},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13804,"metaTitle":405,"metaDescription":406,"mainTitle":13805,"subtitle":424,"heroImage":13820,"ctaButton":447,"ctaLink":448},[404],{"data":13806,"content":13807,"nodeType":74},{},[13808,13814],{"data":13809,"content":13810,"nodeType":78},{},[13811],{"data":13812,"marks":13813,"value":416,"nodeType":82},{},[],{"data":13815,"content":13816,"nodeType":87},{},[13817],{"data":13818,"marks":13819,"value":423,"nodeType":82},{},[],{"metadata":13821,"sys":13824,"fields":13829},{"tags":13822,"concepts":13823},[],[],{"space":13825,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13827,"publishedVersion":62,"revision":44,"locale":29},{"sys":13826},{"type":12,"linkType":13,"id":14},{"sys":13828},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13830},{"url":439,"details":13831,"fileName":445,"contentType":446},{"size":441,"image":13832},{"width":443,"height":444},{"sys":13834,"fields":13837},{"id":13835,"createdAt":13836},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":13838,"slug":13839,"articleIntro":-1,"category":13840},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[13841],{"metadata":13842,"sys":13845,"fields":13852},{"tags":13843,"concepts":13844},[],[],{"space":13846,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13848,"publishedVersion":395,"revision":62,"contentType":13850,"locale":29},{"sys":13847},{"type":12,"linkType":13,"id":14},{"sys":13849},{"id":21,"type":12,"linkType":22},{"sys":13851},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13853,"metaTitle":405,"metaDescription":406,"mainTitle":13854,"subtitle":424,"heroImage":13869,"ctaButton":447,"ctaLink":448},[404],{"data":13855,"content":13856,"nodeType":74},{},[13857,13863],{"data":13858,"content":13859,"nodeType":78},{},[13860],{"data":13861,"marks":13862,"value":416,"nodeType":82},{},[],{"data":13864,"content":13865,"nodeType":87},{},[13866],{"data":13867,"marks":13868,"value":423,"nodeType":82},{},[],{"metadata":13870,"sys":13873,"fields":13878},{"tags":13871,"concepts":13872},[],[],{"space":13874,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13876,"publishedVersion":62,"revision":44,"locale":29},{"sys":13875},{"type":12,"linkType":13,"id":14},{"sys":13877},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13879},{"url":439,"details":13880,"fileName":445,"contentType":446},{"size":441,"image":13881},{"width":443,"height":444},{"sys":13883,"fields":13886},{"id":13884,"createdAt":13885},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":13887,"slug":13888,"articleIntro":13887,"category":13889},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[13890],{"metadata":13891,"sys":13894,"fields":13901},{"tags":13892,"concepts":13893},[],[],{"space":13895,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13897,"publishedVersion":395,"revision":62,"contentType":13899,"locale":29},{"sys":13896},{"type":12,"linkType":13,"id":14},{"sys":13898},{"id":21,"type":12,"linkType":22},{"sys":13900},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13902,"metaTitle":405,"metaDescription":406,"mainTitle":13903,"subtitle":424,"heroImage":13918,"ctaButton":447,"ctaLink":448},[404],{"data":13904,"content":13905,"nodeType":74},{},[13906,13912],{"data":13907,"content":13908,"nodeType":78},{},[13909],{"data":13910,"marks":13911,"value":416,"nodeType":82},{},[],{"data":13913,"content":13914,"nodeType":87},{},[13915],{"data":13916,"marks":13917,"value":423,"nodeType":82},{},[],{"metadata":13919,"sys":13922,"fields":13927},{"tags":13920,"concepts":13921},[],[],{"space":13923,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13925,"publishedVersion":62,"revision":44,"locale":29},{"sys":13924},{"type":12,"linkType":13,"id":14},{"sys":13926},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13928},{"url":439,"details":13929,"fileName":445,"contentType":446},{"size":441,"image":13930},{"width":443,"height":444},{"sys":13932,"fields":13935},{"id":13933,"createdAt":13934},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":13936,"slug":13937,"articleIntro":13936,"category":13938},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[13939],{"metadata":13940,"sys":13943,"fields":13950},{"tags":13941,"concepts":13942},[],[],{"space":13944,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13946,"publishedVersion":395,"revision":62,"contentType":13948,"locale":29},{"sys":13945},{"type":12,"linkType":13,"id":14},{"sys":13947},{"id":21,"type":12,"linkType":22},{"sys":13949},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13951,"metaTitle":405,"metaDescription":406,"mainTitle":13952,"subtitle":424,"heroImage":13967,"ctaButton":447,"ctaLink":448},[404],{"data":13953,"content":13954,"nodeType":74},{},[13955,13961],{"data":13956,"content":13957,"nodeType":78},{},[13958],{"data":13959,"marks":13960,"value":416,"nodeType":82},{},[],{"data":13962,"content":13963,"nodeType":87},{},[13964],{"data":13965,"marks":13966,"value":423,"nodeType":82},{},[],{"metadata":13968,"sys":13971,"fields":13976},{"tags":13969,"concepts":13970},[],[],{"space":13972,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13974,"publishedVersion":62,"revision":44,"locale":29},{"sys":13973},{"type":12,"linkType":13,"id":14},{"sys":13975},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13977},{"url":439,"details":13978,"fileName":445,"contentType":446},{"size":441,"image":13979},{"width":443,"height":444},{"sys":13981,"fields":13984},{"id":13982,"createdAt":13983},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":13985,"slug":13986,"articleIntro":13985,"category":13987},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[13988],{"metadata":13989,"sys":13992,"fields":13999},{"tags":13990,"concepts":13991},[],[],{"space":13993,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13995,"publishedVersion":395,"revision":62,"contentType":13997,"locale":29},{"sys":13994},{"type":12,"linkType":13,"id":14},{"sys":13996},{"id":21,"type":12,"linkType":22},{"sys":13998},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14000,"metaTitle":405,"metaDescription":406,"mainTitle":14001,"subtitle":424,"heroImage":14016,"ctaButton":447,"ctaLink":448},[404],{"data":14002,"content":14003,"nodeType":74},{},[14004,14010],{"data":14005,"content":14006,"nodeType":78},{},[14007],{"data":14008,"marks":14009,"value":416,"nodeType":82},{},[],{"data":14011,"content":14012,"nodeType":87},{},[14013],{"data":14014,"marks":14015,"value":423,"nodeType":82},{},[],{"metadata":14017,"sys":14020,"fields":14025},{"tags":14018,"concepts":14019},[],[],{"space":14021,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14023,"publishedVersion":62,"revision":44,"locale":29},{"sys":14022},{"type":12,"linkType":13,"id":14},{"sys":14024},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14026},{"url":439,"details":14027,"fileName":445,"contentType":446},{"size":441,"image":14028},{"width":443,"height":444},{"sys":14030,"fields":14033},{"id":14031,"createdAt":14032},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":14034,"slug":14035,"articleIntro":14034,"category":14036},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[14037],{"metadata":14038,"sys":14041,"fields":14048},{"tags":14039,"concepts":14040},[],[],{"space":14042,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14044,"publishedVersion":395,"revision":62,"contentType":14046,"locale":29},{"sys":14043},{"type":12,"linkType":13,"id":14},{"sys":14045},{"id":21,"type":12,"linkType":22},{"sys":14047},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14049,"metaTitle":405,"metaDescription":406,"mainTitle":14050,"subtitle":424,"heroImage":14065,"ctaButton":447,"ctaLink":448},[404],{"data":14051,"content":14052,"nodeType":74},{},[14053,14059],{"data":14054,"content":14055,"nodeType":78},{},[14056],{"data":14057,"marks":14058,"value":416,"nodeType":82},{},[],{"data":14060,"content":14061,"nodeType":87},{},[14062],{"data":14063,"marks":14064,"value":423,"nodeType":82},{},[],{"metadata":14066,"sys":14069,"fields":14074},{"tags":14067,"concepts":14068},[],[],{"space":14070,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14072,"publishedVersion":62,"revision":44,"locale":29},{"sys":14071},{"type":12,"linkType":13,"id":14},{"sys":14073},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14075},{"url":439,"details":14076,"fileName":445,"contentType":446},{"size":441,"image":14077},{"width":443,"height":444},{"sys":14079,"fields":14082},{"id":14080,"createdAt":14081},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":14083,"slug":14084,"articleIntro":14083,"category":14085},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[14086],{"metadata":14087,"sys":14090,"fields":14097},{"tags":14088,"concepts":14089},[],[],{"space":14091,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14093,"publishedVersion":395,"revision":62,"contentType":14095,"locale":29},{"sys":14092},{"type":12,"linkType":13,"id":14},{"sys":14094},{"id":21,"type":12,"linkType":22},{"sys":14096},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14098,"metaTitle":405,"metaDescription":406,"mainTitle":14099,"subtitle":424,"heroImage":14114,"ctaButton":447,"ctaLink":448},[404],{"data":14100,"content":14101,"nodeType":74},{},[14102,14108],{"data":14103,"content":14104,"nodeType":78},{},[14105],{"data":14106,"marks":14107,"value":416,"nodeType":82},{},[],{"data":14109,"content":14110,"nodeType":87},{},[14111],{"data":14112,"marks":14113,"value":423,"nodeType":82},{},[],{"metadata":14115,"sys":14118,"fields":14123},{"tags":14116,"concepts":14117},[],[],{"space":14119,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14121,"publishedVersion":62,"revision":44,"locale":29},{"sys":14120},{"type":12,"linkType":13,"id":14},{"sys":14122},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14124},{"url":439,"details":14125,"fileName":445,"contentType":446},{"size":441,"image":14126},{"width":443,"height":444},{"sys":14128,"fields":14131},{"id":14129,"createdAt":14130},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":14132,"slug":14133,"articleIntro":14132,"category":14134},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[14135],{"metadata":14136,"sys":14139,"fields":14146},{"tags":14137,"concepts":14138},[],[],{"space":14140,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14142,"publishedVersion":395,"revision":62,"contentType":14144,"locale":29},{"sys":14141},{"type":12,"linkType":13,"id":14},{"sys":14143},{"id":21,"type":12,"linkType":22},{"sys":14145},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14147,"metaTitle":405,"metaDescription":406,"mainTitle":14148,"subtitle":424,"heroImage":14163,"ctaButton":447,"ctaLink":448},[404],{"data":14149,"content":14150,"nodeType":74},{},[14151,14157],{"data":14152,"content":14153,"nodeType":78},{},[14154],{"data":14155,"marks":14156,"value":416,"nodeType":82},{},[],{"data":14158,"content":14159,"nodeType":87},{},[14160],{"data":14161,"marks":14162,"value":423,"nodeType":82},{},[],{"metadata":14164,"sys":14167,"fields":14172},{"tags":14165,"concepts":14166},[],[],{"space":14168,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14170,"publishedVersion":62,"revision":44,"locale":29},{"sys":14169},{"type":12,"linkType":13,"id":14},{"sys":14171},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14173},{"url":439,"details":14174,"fileName":445,"contentType":446},{"size":441,"image":14175},{"width":443,"height":444},{"sys":14177,"fields":14180},{"id":14178,"createdAt":14179},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14181,"slug":14182,"articleIntro":14181,"category":14183},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14184],{"metadata":14185,"sys":14188,"fields":14195},{"tags":14186,"concepts":14187},[],[],{"space":14189,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14191,"publishedVersion":395,"revision":62,"contentType":14193,"locale":29},{"sys":14190},{"type":12,"linkType":13,"id":14},{"sys":14192},{"id":21,"type":12,"linkType":22},{"sys":14194},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14196,"metaTitle":405,"metaDescription":406,"mainTitle":14197,"subtitle":424,"heroImage":14212,"ctaButton":447,"ctaLink":448},[404],{"data":14198,"content":14199,"nodeType":74},{},[14200,14206],{"data":14201,"content":14202,"nodeType":78},{},[14203],{"data":14204,"marks":14205,"value":416,"nodeType":82},{},[],{"data":14207,"content":14208,"nodeType":87},{},[14209],{"data":14210,"marks":14211,"value":423,"nodeType":82},{},[],{"metadata":14213,"sys":14216,"fields":14221},{"tags":14214,"concepts":14215},[],[],{"space":14217,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14219,"publishedVersion":62,"revision":44,"locale":29},{"sys":14218},{"type":12,"linkType":13,"id":14},{"sys":14220},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14222},{"url":439,"details":14223,"fileName":445,"contentType":446},{"size":441,"image":14224},{"width":443,"height":444},{"sys":14226,"fields":14229},{"id":14227,"createdAt":14228},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":14230,"slug":14231,"articleIntro":14230,"category":14232},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[14233],{"metadata":14234,"sys":14237,"fields":14244},{"tags":14235,"concepts":14236},[],[],{"space":14238,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14240,"publishedVersion":395,"revision":62,"contentType":14242,"locale":29},{"sys":14239},{"type":12,"linkType":13,"id":14},{"sys":14241},{"id":21,"type":12,"linkType":22},{"sys":14243},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14245,"metaTitle":405,"metaDescription":406,"mainTitle":14246,"subtitle":424,"heroImage":14261,"ctaButton":447,"ctaLink":448},[404],{"data":14247,"content":14248,"nodeType":74},{},[14249,14255],{"data":14250,"content":14251,"nodeType":78},{},[14252],{"data":14253,"marks":14254,"value":416,"nodeType":82},{},[],{"data":14256,"content":14257,"nodeType":87},{},[14258],{"data":14259,"marks":14260,"value":423,"nodeType":82},{},[],{"metadata":14262,"sys":14265,"fields":14270},{"tags":14263,"concepts":14264},[],[],{"space":14266,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14268,"publishedVersion":62,"revision":44,"locale":29},{"sys":14267},{"type":12,"linkType":13,"id":14},{"sys":14269},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14271},{"url":439,"details":14272,"fileName":445,"contentType":446},{"size":441,"image":14273},{"width":443,"height":444},{"sys":14275,"fields":14278},{"id":14276,"createdAt":14277},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":14279,"slug":14280,"articleIntro":14279,"category":14281},"4558 - Intérêts courus","compte-4558-interets-courus",[14282],{"metadata":14283,"sys":14286,"fields":14293},{"tags":14284,"concepts":14285},[],[],{"space":14287,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14289,"publishedVersion":395,"revision":62,"contentType":14291,"locale":29},{"sys":14288},{"type":12,"linkType":13,"id":14},{"sys":14290},{"id":21,"type":12,"linkType":22},{"sys":14292},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14294,"metaTitle":405,"metaDescription":406,"mainTitle":14295,"subtitle":424,"heroImage":14310,"ctaButton":447,"ctaLink":448},[404],{"data":14296,"content":14297,"nodeType":74},{},[14298,14304],{"data":14299,"content":14300,"nodeType":78},{},[14301],{"data":14302,"marks":14303,"value":416,"nodeType":82},{},[],{"data":14305,"content":14306,"nodeType":87},{},[14307],{"data":14308,"marks":14309,"value":423,"nodeType":82},{},[],{"metadata":14311,"sys":14314,"fields":14319},{"tags":14312,"concepts":14313},[],[],{"space":14315,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14317,"publishedVersion":62,"revision":44,"locale":29},{"sys":14316},{"type":12,"linkType":13,"id":14},{"sys":14318},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14320},{"url":439,"details":14321,"fileName":445,"contentType":446},{"size":441,"image":14322},{"width":443,"height":444},{"sys":14324,"fields":14327},{"id":14325,"createdAt":14326},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":14328,"slug":14329,"articleIntro":14328,"category":14330},"698 - Intégration fiscale","compte-698-integration-fiscale",[14331],{"metadata":14332,"sys":14335,"fields":14342},{"tags":14333,"concepts":14334},[],[],{"space":14336,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14338,"publishedVersion":395,"revision":62,"contentType":14340,"locale":29},{"sys":14337},{"type":12,"linkType":13,"id":14},{"sys":14339},{"id":21,"type":12,"linkType":22},{"sys":14341},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14343,"metaTitle":405,"metaDescription":406,"mainTitle":14344,"subtitle":424,"heroImage":14359,"ctaButton":447,"ctaLink":448},[404],{"data":14345,"content":14346,"nodeType":74},{},[14347,14353],{"data":14348,"content":14349,"nodeType":78},{},[14350],{"data":14351,"marks":14352,"value":416,"nodeType":82},{},[],{"data":14354,"content":14355,"nodeType":87},{},[14356],{"data":14357,"marks":14358,"value":423,"nodeType":82},{},[],{"metadata":14360,"sys":14363,"fields":14368},{"tags":14361,"concepts":14362},[],[],{"space":14364,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14366,"publishedVersion":62,"revision":44,"locale":29},{"sys":14365},{"type":12,"linkType":13,"id":14},{"sys":14367},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14369},{"url":439,"details":14370,"fileName":445,"contentType":446},{"size":441,"image":14371},{"width":443,"height":444},{"sys":14373,"fields":14376},{"id":14374,"createdAt":14375},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":14377,"slug":14378,"articleIntro":14377,"category":14379},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[14380],{"metadata":14381,"sys":14384,"fields":14391},{"tags":14382,"concepts":14383},[],[],{"space":14385,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14387,"publishedVersion":395,"revision":62,"contentType":14389,"locale":29},{"sys":14386},{"type":12,"linkType":13,"id":14},{"sys":14388},{"id":21,"type":12,"linkType":22},{"sys":14390},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14392,"metaTitle":405,"metaDescription":406,"mainTitle":14393,"subtitle":424,"heroImage":14408,"ctaButton":447,"ctaLink":448},[404],{"data":14394,"content":14395,"nodeType":74},{},[14396,14402],{"data":14397,"content":14398,"nodeType":78},{},[14399],{"data":14400,"marks":14401,"value":416,"nodeType":82},{},[],{"data":14403,"content":14404,"nodeType":87},{},[14405],{"data":14406,"marks":14407,"value":423,"nodeType":82},{},[],{"metadata":14409,"sys":14412,"fields":14417},{"tags":14410,"concepts":14411},[],[],{"space":14413,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14415,"publishedVersion":62,"revision":44,"locale":29},{"sys":14414},{"type":12,"linkType":13,"id":14},{"sys":14416},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14418},{"url":439,"details":14419,"fileName":445,"contentType":446},{"size":441,"image":14420},{"width":443,"height":444},{"sys":14422,"fields":14425},{"id":14423,"createdAt":14424},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":14426,"slug":14427,"articleIntro":14426,"category":14428},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[14429],{"metadata":14430,"sys":14433,"fields":14440},{"tags":14431,"concepts":14432},[],[],{"space":14434,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14436,"publishedVersion":395,"revision":62,"contentType":14438,"locale":29},{"sys":14435},{"type":12,"linkType":13,"id":14},{"sys":14437},{"id":21,"type":12,"linkType":22},{"sys":14439},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14441,"metaTitle":405,"metaDescription":406,"mainTitle":14442,"subtitle":424,"heroImage":14457,"ctaButton":447,"ctaLink":448},[404],{"data":14443,"content":14444,"nodeType":74},{},[14445,14451],{"data":14446,"content":14447,"nodeType":78},{},[14448],{"data":14449,"marks":14450,"value":416,"nodeType":82},{},[],{"data":14452,"content":14453,"nodeType":87},{},[14454],{"data":14455,"marks":14456,"value":423,"nodeType":82},{},[],{"metadata":14458,"sys":14461,"fields":14466},{"tags":14459,"concepts":14460},[],[],{"space":14462,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14464,"publishedVersion":62,"revision":44,"locale":29},{"sys":14463},{"type":12,"linkType":13,"id":14},{"sys":14465},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14467},{"url":439,"details":14468,"fileName":445,"contentType":446},{"size":441,"image":14469},{"width":443,"height":444},{"sys":14471,"fields":14474},{"id":14472,"createdAt":14473},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":14475,"slug":14476,"articleIntro":14475,"category":14477},"4551 - Principal","compte-4551-principal",[14478],{"metadata":14479,"sys":14482,"fields":14489},{"tags":14480,"concepts":14481},[],[],{"space":14483,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14485,"publishedVersion":395,"revision":62,"contentType":14487,"locale":29},{"sys":14484},{"type":12,"linkType":13,"id":14},{"sys":14486},{"id":21,"type":12,"linkType":22},{"sys":14488},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14490,"metaTitle":405,"metaDescription":406,"mainTitle":14491,"subtitle":424,"heroImage":14506,"ctaButton":447,"ctaLink":448},[404],{"data":14492,"content":14493,"nodeType":74},{},[14494,14500],{"data":14495,"content":14496,"nodeType":78},{},[14497],{"data":14498,"marks":14499,"value":416,"nodeType":82},{},[],{"data":14501,"content":14502,"nodeType":87},{},[14503],{"data":14504,"marks":14505,"value":423,"nodeType":82},{},[],{"metadata":14507,"sys":14510,"fields":14515},{"tags":14508,"concepts":14509},[],[],{"space":14511,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14513,"publishedVersion":62,"revision":44,"locale":29},{"sys":14512},{"type":12,"linkType":13,"id":14},{"sys":14514},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14516},{"url":439,"details":14517,"fileName":445,"contentType":446},{"size":441,"image":14518},{"width":443,"height":444},{"sys":14520,"fields":14523},{"id":14521,"createdAt":14522},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":14524,"slug":14525,"articleIntro":14524,"category":14526},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[14527],{"metadata":14528,"sys":14531,"fields":14538},{"tags":14529,"concepts":14530},[],[],{"space":14532,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14534,"publishedVersion":395,"revision":62,"contentType":14536,"locale":29},{"sys":14533},{"type":12,"linkType":13,"id":14},{"sys":14535},{"id":21,"type":12,"linkType":22},{"sys":14537},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14539,"metaTitle":405,"metaDescription":406,"mainTitle":14540,"subtitle":424,"heroImage":14555,"ctaButton":447,"ctaLink":448},[404],{"data":14541,"content":14542,"nodeType":74},{},[14543,14549],{"data":14544,"content":14545,"nodeType":78},{},[14546],{"data":14547,"marks":14548,"value":416,"nodeType":82},{},[],{"data":14550,"content":14551,"nodeType":87},{},[14552],{"data":14553,"marks":14554,"value":423,"nodeType":82},{},[],{"metadata":14556,"sys":14559,"fields":14564},{"tags":14557,"concepts":14558},[],[],{"space":14560,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14562,"publishedVersion":62,"revision":44,"locale":29},{"sys":14561},{"type":12,"linkType":13,"id":14},{"sys":14563},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14565},{"url":439,"details":14566,"fileName":445,"contentType":446},{"size":441,"image":14567},{"width":443,"height":444},{"sys":14569,"fields":14572},{"id":14570,"createdAt":14571},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":14573,"slug":14574,"articleIntro":14573,"category":14575},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[14576],{"metadata":14577,"sys":14580,"fields":14587},{"tags":14578,"concepts":14579},[],[],{"space":14581,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14583,"publishedVersion":395,"revision":62,"contentType":14585,"locale":29},{"sys":14582},{"type":12,"linkType":13,"id":14},{"sys":14584},{"id":21,"type":12,"linkType":22},{"sys":14586},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14588,"metaTitle":405,"metaDescription":406,"mainTitle":14589,"subtitle":424,"heroImage":14604,"ctaButton":447,"ctaLink":448},[404],{"data":14590,"content":14591,"nodeType":74},{},[14592,14598],{"data":14593,"content":14594,"nodeType":78},{},[14595],{"data":14596,"marks":14597,"value":416,"nodeType":82},{},[],{"data":14599,"content":14600,"nodeType":87},{},[14601],{"data":14602,"marks":14603,"value":423,"nodeType":82},{},[],{"metadata":14605,"sys":14608,"fields":14613},{"tags":14606,"concepts":14607},[],[],{"space":14609,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14611,"publishedVersion":62,"revision":44,"locale":29},{"sys":14610},{"type":12,"linkType":13,"id":14},{"sys":14612},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14614},{"url":439,"details":14615,"fileName":445,"contentType":446},{"size":441,"image":14616},{"width":443,"height":444},{"sys":14618,"fields":14621},{"id":14619,"createdAt":14620},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":14622,"slug":14623,"articleIntro":14622,"category":14624},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[14625],{"metadata":14626,"sys":14629,"fields":14636},{"tags":14627,"concepts":14628},[],[],{"space":14630,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14632,"publishedVersion":395,"revision":62,"contentType":14634,"locale":29},{"sys":14631},{"type":12,"linkType":13,"id":14},{"sys":14633},{"id":21,"type":12,"linkType":22},{"sys":14635},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14637,"metaTitle":405,"metaDescription":406,"mainTitle":14638,"subtitle":424,"heroImage":14653,"ctaButton":447,"ctaLink":448},[404],{"data":14639,"content":14640,"nodeType":74},{},[14641,14647],{"data":14642,"content":14643,"nodeType":78},{},[14644],{"data":14645,"marks":14646,"value":416,"nodeType":82},{},[],{"data":14648,"content":14649,"nodeType":87},{},[14650],{"data":14651,"marks":14652,"value":423,"nodeType":82},{},[],{"metadata":14654,"sys":14657,"fields":14662},{"tags":14655,"concepts":14656},[],[],{"space":14658,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14660,"publishedVersion":62,"revision":44,"locale":29},{"sys":14659},{"type":12,"linkType":13,"id":14},{"sys":14661},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14663},{"url":439,"details":14664,"fileName":445,"contentType":446},{"size":441,"image":14665},{"width":443,"height":444},{"sys":14667,"fields":14670},{"id":14668,"createdAt":14669},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":14671,"slug":14672,"articleIntro":14671,"category":14673},"355 - Produits finis","compte-355-produits-finis",[14674],{"metadata":14675,"sys":14678,"fields":14685},{"tags":14676,"concepts":14677},[],[],{"space":14679,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14681,"publishedVersion":395,"revision":62,"contentType":14683,"locale":29},{"sys":14680},{"type":12,"linkType":13,"id":14},{"sys":14682},{"id":21,"type":12,"linkType":22},{"sys":14684},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14686,"metaTitle":405,"metaDescription":406,"mainTitle":14687,"subtitle":424,"heroImage":14702,"ctaButton":447,"ctaLink":448},[404],{"data":14688,"content":14689,"nodeType":74},{},[14690,14696],{"data":14691,"content":14692,"nodeType":78},{},[14693],{"data":14694,"marks":14695,"value":416,"nodeType":82},{},[],{"data":14697,"content":14698,"nodeType":87},{},[14699],{"data":14700,"marks":14701,"value":423,"nodeType":82},{},[],{"metadata":14703,"sys":14706,"fields":14711},{"tags":14704,"concepts":14705},[],[],{"space":14707,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14709,"publishedVersion":62,"revision":44,"locale":29},{"sys":14708},{"type":12,"linkType":13,"id":14},{"sys":14710},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14712},{"url":439,"details":14713,"fileName":445,"contentType":446},{"size":441,"image":14714},{"width":443,"height":444},{"sys":14716,"fields":14719},{"id":14717,"createdAt":14718},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14720,"slug":14721,"articleIntro":14720,"category":14722},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14723],{"metadata":14724,"sys":14727,"fields":14734},{"tags":14725,"concepts":14726},[],[],{"space":14728,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14730,"publishedVersion":395,"revision":62,"contentType":14732,"locale":29},{"sys":14729},{"type":12,"linkType":13,"id":14},{"sys":14731},{"id":21,"type":12,"linkType":22},{"sys":14733},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14735,"metaTitle":405,"metaDescription":406,"mainTitle":14736,"subtitle":424,"heroImage":14751,"ctaButton":447,"ctaLink":448},[404],{"data":14737,"content":14738,"nodeType":74},{},[14739,14745],{"data":14740,"content":14741,"nodeType":78},{},[14742],{"data":14743,"marks":14744,"value":416,"nodeType":82},{},[],{"data":14746,"content":14747,"nodeType":87},{},[14748],{"data":14749,"marks":14750,"value":423,"nodeType":82},{},[],{"metadata":14752,"sys":14755,"fields":14760},{"tags":14753,"concepts":14754},[],[],{"space":14756,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14758,"publishedVersion":62,"revision":44,"locale":29},{"sys":14757},{"type":12,"linkType":13,"id":14},{"sys":14759},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14761},{"url":439,"details":14762,"fileName":445,"contentType":446},{"size":441,"image":14763},{"width":443,"height":444},{"sys":14765,"fields":14768},{"id":14766,"createdAt":14767},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":14769,"slug":14770,"articleIntro":-1,"category":14771},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[14772],{"metadata":14773,"sys":14776,"fields":14783},{"tags":14774,"concepts":14775},[],[],{"space":14777,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14779,"publishedVersion":395,"revision":62,"contentType":14781,"locale":29},{"sys":14778},{"type":12,"linkType":13,"id":14},{"sys":14780},{"id":21,"type":12,"linkType":22},{"sys":14782},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14784,"metaTitle":405,"metaDescription":406,"mainTitle":14785,"subtitle":424,"heroImage":14800,"ctaButton":447,"ctaLink":448},[404],{"data":14786,"content":14787,"nodeType":74},{},[14788,14794],{"data":14789,"content":14790,"nodeType":78},{},[14791],{"data":14792,"marks":14793,"value":416,"nodeType":82},{},[],{"data":14795,"content":14796,"nodeType":87},{},[14797],{"data":14798,"marks":14799,"value":423,"nodeType":82},{},[],{"metadata":14801,"sys":14804,"fields":14809},{"tags":14802,"concepts":14803},[],[],{"space":14805,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14807,"publishedVersion":62,"revision":44,"locale":29},{"sys":14806},{"type":12,"linkType":13,"id":14},{"sys":14808},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14810},{"url":439,"details":14811,"fileName":445,"contentType":446},{"size":441,"image":14812},{"width":443,"height":444},{"sys":14814,"fields":14817},{"id":14815,"createdAt":14816},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":14818,"slug":14819,"articleIntro":14818,"category":14820},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[14821],{"metadata":14822,"sys":14825,"fields":14832},{"tags":14823,"concepts":14824},[],[],{"space":14826,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14828,"publishedVersion":395,"revision":62,"contentType":14830,"locale":29},{"sys":14827},{"type":12,"linkType":13,"id":14},{"sys":14829},{"id":21,"type":12,"linkType":22},{"sys":14831},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14833,"metaTitle":405,"metaDescription":406,"mainTitle":14834,"subtitle":424,"heroImage":14849,"ctaButton":447,"ctaLink":448},[404],{"data":14835,"content":14836,"nodeType":74},{},[14837,14843],{"data":14838,"content":14839,"nodeType":78},{},[14840],{"data":14841,"marks":14842,"value":416,"nodeType":82},{},[],{"data":14844,"content":14845,"nodeType":87},{},[14846],{"data":14847,"marks":14848,"value":423,"nodeType":82},{},[],{"metadata":14850,"sys":14853,"fields":14858},{"tags":14851,"concepts":14852},[],[],{"space":14854,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14856,"publishedVersion":62,"revision":44,"locale":29},{"sys":14855},{"type":12,"linkType":13,"id":14},{"sys":14857},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14859},{"url":439,"details":14860,"fileName":445,"contentType":446},{"size":441,"image":14861},{"width":443,"height":444},{"sys":14863,"fields":14866},{"id":14864,"createdAt":14865},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":14867,"slug":14868,"articleIntro":14869,"category":14870},"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.",[14871],{"metadata":14872,"sys":14875,"fields":14882},{"tags":14873,"concepts":14874},[],[],{"space":14876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14878,"publishedVersion":395,"revision":62,"contentType":14880,"locale":29},{"sys":14877},{"type":12,"linkType":13,"id":14},{"sys":14879},{"id":21,"type":12,"linkType":22},{"sys":14881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14883,"metaTitle":405,"metaDescription":406,"mainTitle":14884,"subtitle":424,"heroImage":14899,"ctaButton":447,"ctaLink":448},[404],{"data":14885,"content":14886,"nodeType":74},{},[14887,14893],{"data":14888,"content":14889,"nodeType":78},{},[14890],{"data":14891,"marks":14892,"value":416,"nodeType":82},{},[],{"data":14894,"content":14895,"nodeType":87},{},[14896],{"data":14897,"marks":14898,"value":423,"nodeType":82},{},[],{"metadata":14900,"sys":14903,"fields":14908},{"tags":14901,"concepts":14902},[],[],{"space":14904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14906,"publishedVersion":62,"revision":44,"locale":29},{"sys":14905},{"type":12,"linkType":13,"id":14},{"sys":14907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14909},{"url":439,"details":14910,"fileName":445,"contentType":446},{"size":441,"image":14911},{"width":443,"height":444},{"sys":14913,"fields":14916},{"id":14914,"createdAt":14915},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":14917,"slug":14918,"articleIntro":-1,"category":14919},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[14920],{"metadata":14921,"sys":14924,"fields":14931},{"tags":14922,"concepts":14923},[],[],{"space":14925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14927,"publishedVersion":395,"revision":62,"contentType":14929,"locale":29},{"sys":14926},{"type":12,"linkType":13,"id":14},{"sys":14928},{"id":21,"type":12,"linkType":22},{"sys":14930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14932,"metaTitle":405,"metaDescription":406,"mainTitle":14933,"subtitle":424,"heroImage":14948,"ctaButton":447,"ctaLink":448},[404],{"data":14934,"content":14935,"nodeType":74},{},[14936,14942],{"data":14937,"content":14938,"nodeType":78},{},[14939],{"data":14940,"marks":14941,"value":416,"nodeType":82},{},[],{"data":14943,"content":14944,"nodeType":87},{},[14945],{"data":14946,"marks":14947,"value":423,"nodeType":82},{},[],{"metadata":14949,"sys":14952,"fields":14957},{"tags":14950,"concepts":14951},[],[],{"space":14953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14955,"publishedVersion":62,"revision":44,"locale":29},{"sys":14954},{"type":12,"linkType":13,"id":14},{"sys":14956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14958},{"url":439,"details":14959,"fileName":445,"contentType":446},{"size":441,"image":14960},{"width":443,"height":444},{"sys":14962,"fields":14965},{"id":14963,"createdAt":14964},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":14966,"slug":14967,"articleIntro":14966,"category":14968},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[14969],{"metadata":14970,"sys":14973,"fields":14980},{"tags":14971,"concepts":14972},[],[],{"space":14974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14976,"publishedVersion":395,"revision":62,"contentType":14978,"locale":29},{"sys":14975},{"type":12,"linkType":13,"id":14},{"sys":14977},{"id":21,"type":12,"linkType":22},{"sys":14979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14981,"metaTitle":405,"metaDescription":406,"mainTitle":14982,"subtitle":424,"heroImage":14997,"ctaButton":447,"ctaLink":448},[404],{"data":14983,"content":14984,"nodeType":74},{},[14985,14991],{"data":14986,"content":14987,"nodeType":78},{},[14988],{"data":14989,"marks":14990,"value":416,"nodeType":82},{},[],{"data":14992,"content":14993,"nodeType":87},{},[14994],{"data":14995,"marks":14996,"value":423,"nodeType":82},{},[],{"metadata":14998,"sys":15001,"fields":15006},{"tags":14999,"concepts":15000},[],[],{"space":15002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15004,"publishedVersion":62,"revision":44,"locale":29},{"sys":15003},{"type":12,"linkType":13,"id":14},{"sys":15005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15007},{"url":439,"details":15008,"fileName":445,"contentType":446},{"size":441,"image":15009},{"width":443,"height":444},{"sys":15011,"fields":15014},{"id":15012,"createdAt":15013},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":15015,"slug":15016,"articleIntro":15015,"category":15017},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[15018],{"metadata":15019,"sys":15022,"fields":15029},{"tags":15020,"concepts":15021},[],[],{"space":15023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15025,"publishedVersion":395,"revision":62,"contentType":15027,"locale":29},{"sys":15024},{"type":12,"linkType":13,"id":14},{"sys":15026},{"id":21,"type":12,"linkType":22},{"sys":15028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15030,"metaTitle":405,"metaDescription":406,"mainTitle":15031,"subtitle":424,"heroImage":15046,"ctaButton":447,"ctaLink":448},[404],{"data":15032,"content":15033,"nodeType":74},{},[15034,15040],{"data":15035,"content":15036,"nodeType":78},{},[15037],{"data":15038,"marks":15039,"value":416,"nodeType":82},{},[],{"data":15041,"content":15042,"nodeType":87},{},[15043],{"data":15044,"marks":15045,"value":423,"nodeType":82},{},[],{"metadata":15047,"sys":15050,"fields":15055},{"tags":15048,"concepts":15049},[],[],{"space":15051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15053,"publishedVersion":62,"revision":44,"locale":29},{"sys":15052},{"type":12,"linkType":13,"id":14},{"sys":15054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15056},{"url":439,"details":15057,"fileName":445,"contentType":446},{"size":441,"image":15058},{"width":443,"height":444},{"sys":15060,"fields":15063},{"id":15061,"createdAt":15062},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":15064,"slug":15065,"articleIntro":15064,"category":15066},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[15067],{"metadata":15068,"sys":15071,"fields":15078},{"tags":15069,"concepts":15070},[],[],{"space":15072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15074,"publishedVersion":395,"revision":62,"contentType":15076,"locale":29},{"sys":15073},{"type":12,"linkType":13,"id":14},{"sys":15075},{"id":21,"type":12,"linkType":22},{"sys":15077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15079,"metaTitle":405,"metaDescription":406,"mainTitle":15080,"subtitle":424,"heroImage":15095,"ctaButton":447,"ctaLink":448},[404],{"data":15081,"content":15082,"nodeType":74},{},[15083,15089],{"data":15084,"content":15085,"nodeType":78},{},[15086],{"data":15087,"marks":15088,"value":416,"nodeType":82},{},[],{"data":15090,"content":15091,"nodeType":87},{},[15092],{"data":15093,"marks":15094,"value":423,"nodeType":82},{},[],{"metadata":15096,"sys":15099,"fields":15104},{"tags":15097,"concepts":15098},[],[],{"space":15100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15102,"publishedVersion":62,"revision":44,"locale":29},{"sys":15101},{"type":12,"linkType":13,"id":14},{"sys":15103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15105},{"url":439,"details":15106,"fileName":445,"contentType":446},{"size":441,"image":15107},{"width":443,"height":444},{"sys":15109,"fields":15112},{"id":15110,"createdAt":15111},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":15113,"slug":15114,"articleIntro":15113,"category":15115},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[15116],{"metadata":15117,"sys":15120,"fields":15127},{"tags":15118,"concepts":15119},[],[],{"space":15121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15123,"publishedVersion":395,"revision":62,"contentType":15125,"locale":29},{"sys":15122},{"type":12,"linkType":13,"id":14},{"sys":15124},{"id":21,"type":12,"linkType":22},{"sys":15126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15128,"metaTitle":405,"metaDescription":406,"mainTitle":15129,"subtitle":424,"heroImage":15144,"ctaButton":447,"ctaLink":448},[404],{"data":15130,"content":15131,"nodeType":74},{},[15132,15138],{"data":15133,"content":15134,"nodeType":78},{},[15135],{"data":15136,"marks":15137,"value":416,"nodeType":82},{},[],{"data":15139,"content":15140,"nodeType":87},{},[15141],{"data":15142,"marks":15143,"value":423,"nodeType":82},{},[],{"metadata":15145,"sys":15148,"fields":15153},{"tags":15146,"concepts":15147},[],[],{"space":15149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15151,"publishedVersion":62,"revision":44,"locale":29},{"sys":15150},{"type":12,"linkType":13,"id":14},{"sys":15152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15154},{"url":439,"details":15155,"fileName":445,"contentType":446},{"size":441,"image":15156},{"width":443,"height":444},{"sys":15158,"fields":15161},{"id":15159,"createdAt":15160},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":15162,"slug":15163,"articleIntro":-1,"category":15164},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[15165],{"metadata":15166,"sys":15169,"fields":15176},{"tags":15167,"concepts":15168},[],[],{"space":15170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15172,"publishedVersion":395,"revision":62,"contentType":15174,"locale":29},{"sys":15171},{"type":12,"linkType":13,"id":14},{"sys":15173},{"id":21,"type":12,"linkType":22},{"sys":15175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15177,"metaTitle":405,"metaDescription":406,"mainTitle":15178,"subtitle":424,"heroImage":15193,"ctaButton":447,"ctaLink":448},[404],{"data":15179,"content":15180,"nodeType":74},{},[15181,15187],{"data":15182,"content":15183,"nodeType":78},{},[15184],{"data":15185,"marks":15186,"value":416,"nodeType":82},{},[],{"data":15188,"content":15189,"nodeType":87},{},[15190],{"data":15191,"marks":15192,"value":423,"nodeType":82},{},[],{"metadata":15194,"sys":15197,"fields":15202},{"tags":15195,"concepts":15196},[],[],{"space":15198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15200,"publishedVersion":62,"revision":44,"locale":29},{"sys":15199},{"type":12,"linkType":13,"id":14},{"sys":15201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15203},{"url":439,"details":15204,"fileName":445,"contentType":446},{"size":441,"image":15205},{"width":443,"height":444},{"sys":15207,"fields":15210},{"id":15208,"createdAt":15209},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":15211,"slug":15212,"articleIntro":15211,"category":15213},"2313 - Constructions","compte-2313-constructions",[15214],{"metadata":15215,"sys":15218,"fields":15225},{"tags":15216,"concepts":15217},[],[],{"space":15219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15221,"publishedVersion":395,"revision":62,"contentType":15223,"locale":29},{"sys":15220},{"type":12,"linkType":13,"id":14},{"sys":15222},{"id":21,"type":12,"linkType":22},{"sys":15224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15226,"metaTitle":405,"metaDescription":406,"mainTitle":15227,"subtitle":424,"heroImage":15242,"ctaButton":447,"ctaLink":448},[404],{"data":15228,"content":15229,"nodeType":74},{},[15230,15236],{"data":15231,"content":15232,"nodeType":78},{},[15233],{"data":15234,"marks":15235,"value":416,"nodeType":82},{},[],{"data":15237,"content":15238,"nodeType":87},{},[15239],{"data":15240,"marks":15241,"value":423,"nodeType":82},{},[],{"metadata":15243,"sys":15246,"fields":15251},{"tags":15244,"concepts":15245},[],[],{"space":15247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15249,"publishedVersion":62,"revision":44,"locale":29},{"sys":15248},{"type":12,"linkType":13,"id":14},{"sys":15250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15252},{"url":439,"details":15253,"fileName":445,"contentType":446},{"size":441,"image":15254},{"width":443,"height":444},{"sys":15256,"fields":15259},{"id":15257,"createdAt":15258},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":15260,"slug":15261,"articleIntro":-1,"category":15262},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[15263],{"metadata":15264,"sys":15267,"fields":15274},{"tags":15265,"concepts":15266},[],[],{"space":15268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15270,"publishedVersion":395,"revision":62,"contentType":15272,"locale":29},{"sys":15269},{"type":12,"linkType":13,"id":14},{"sys":15271},{"id":21,"type":12,"linkType":22},{"sys":15273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15275,"metaTitle":405,"metaDescription":406,"mainTitle":15276,"subtitle":424,"heroImage":15291,"ctaButton":447,"ctaLink":448},[404],{"data":15277,"content":15278,"nodeType":74},{},[15279,15285],{"data":15280,"content":15281,"nodeType":78},{},[15282],{"data":15283,"marks":15284,"value":416,"nodeType":82},{},[],{"data":15286,"content":15287,"nodeType":87},{},[15288],{"data":15289,"marks":15290,"value":423,"nodeType":82},{},[],{"metadata":15292,"sys":15295,"fields":15300},{"tags":15293,"concepts":15294},[],[],{"space":15296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15298,"publishedVersion":62,"revision":44,"locale":29},{"sys":15297},{"type":12,"linkType":13,"id":14},{"sys":15299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15301},{"url":439,"details":15302,"fileName":445,"contentType":446},{"size":441,"image":15303},{"width":443,"height":444},{"sys":15305,"fields":15308},{"id":15306,"createdAt":15307},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":15309,"slug":15310,"articleIntro":15309,"category":15311},"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",[15312],{"metadata":15313,"sys":15316,"fields":15323},{"tags":15314,"concepts":15315},[],[],{"space":15317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15319,"publishedVersion":395,"revision":62,"contentType":15321,"locale":29},{"sys":15318},{"type":12,"linkType":13,"id":14},{"sys":15320},{"id":21,"type":12,"linkType":22},{"sys":15322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15324,"metaTitle":405,"metaDescription":406,"mainTitle":15325,"subtitle":424,"heroImage":15340,"ctaButton":447,"ctaLink":448},[404],{"data":15326,"content":15327,"nodeType":74},{},[15328,15334],{"data":15329,"content":15330,"nodeType":78},{},[15331],{"data":15332,"marks":15333,"value":416,"nodeType":82},{},[],{"data":15335,"content":15336,"nodeType":87},{},[15337],{"data":15338,"marks":15339,"value":423,"nodeType":82},{},[],{"metadata":15341,"sys":15344,"fields":15349},{"tags":15342,"concepts":15343},[],[],{"space":15345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15347,"publishedVersion":62,"revision":44,"locale":29},{"sys":15346},{"type":12,"linkType":13,"id":14},{"sys":15348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15350},{"url":439,"details":15351,"fileName":445,"contentType":446},{"size":441,"image":15352},{"width":443,"height":444},{"sys":15354,"fields":15357},{"id":15355,"createdAt":15356},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":15358,"slug":15359,"articleIntro":-1,"category":15360},"Compte 71 - Production stockée","compte-71-production-stockee",[15361],{"metadata":15362,"sys":15365,"fields":15372},{"tags":15363,"concepts":15364},[],[],{"space":15366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15368,"publishedVersion":395,"revision":62,"contentType":15370,"locale":29},{"sys":15367},{"type":12,"linkType":13,"id":14},{"sys":15369},{"id":21,"type":12,"linkType":22},{"sys":15371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15373,"metaTitle":405,"metaDescription":406,"mainTitle":15374,"subtitle":424,"heroImage":15389,"ctaButton":447,"ctaLink":448},[404],{"data":15375,"content":15376,"nodeType":74},{},[15377,15383],{"data":15378,"content":15379,"nodeType":78},{},[15380],{"data":15381,"marks":15382,"value":416,"nodeType":82},{},[],{"data":15384,"content":15385,"nodeType":87},{},[15386],{"data":15387,"marks":15388,"value":423,"nodeType":82},{},[],{"metadata":15390,"sys":15393,"fields":15398},{"tags":15391,"concepts":15392},[],[],{"space":15394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15396,"publishedVersion":62,"revision":44,"locale":29},{"sys":15395},{"type":12,"linkType":13,"id":14},{"sys":15397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15399},{"url":439,"details":15400,"fileName":445,"contentType":446},{"size":441,"image":15401},{"width":443,"height":444},{"sys":15403,"fields":15406},{"id":15404,"createdAt":15405},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":15407,"slug":15408,"articleIntro":15407,"category":15409},"618 - Divers","compte-618-divers",[15410],{"metadata":15411,"sys":15414,"fields":15421},{"tags":15412,"concepts":15413},[],[],{"space":15415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15417,"publishedVersion":395,"revision":62,"contentType":15419,"locale":29},{"sys":15416},{"type":12,"linkType":13,"id":14},{"sys":15418},{"id":21,"type":12,"linkType":22},{"sys":15420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15422,"metaTitle":405,"metaDescription":406,"mainTitle":15423,"subtitle":424,"heroImage":15438,"ctaButton":447,"ctaLink":448},[404],{"data":15424,"content":15425,"nodeType":74},{},[15426,15432],{"data":15427,"content":15428,"nodeType":78},{},[15429],{"data":15430,"marks":15431,"value":416,"nodeType":82},{},[],{"data":15433,"content":15434,"nodeType":87},{},[15435],{"data":15436,"marks":15437,"value":423,"nodeType":82},{},[],{"metadata":15439,"sys":15442,"fields":15447},{"tags":15440,"concepts":15441},[],[],{"space":15443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15445,"publishedVersion":62,"revision":44,"locale":29},{"sys":15444},{"type":12,"linkType":13,"id":14},{"sys":15446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15448},{"url":439,"details":15449,"fileName":445,"contentType":446},{"size":441,"image":15450},{"width":443,"height":444},{"sys":15452,"fields":15455},{"id":15453,"createdAt":15454},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":15456,"slug":15457,"articleIntro":15456,"category":15458},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[15459],{"metadata":15460,"sys":15463,"fields":15470},{"tags":15461,"concepts":15462},[],[],{"space":15464,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15466,"publishedVersion":395,"revision":62,"contentType":15468,"locale":29},{"sys":15465},{"type":12,"linkType":13,"id":14},{"sys":15467},{"id":21,"type":12,"linkType":22},{"sys":15469},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15471,"metaTitle":405,"metaDescription":406,"mainTitle":15472,"subtitle":424,"heroImage":15487,"ctaButton":447,"ctaLink":448},[404],{"data":15473,"content":15474,"nodeType":74},{},[15475,15481],{"data":15476,"content":15477,"nodeType":78},{},[15478],{"data":15479,"marks":15480,"value":416,"nodeType":82},{},[],{"data":15482,"content":15483,"nodeType":87},{},[15484],{"data":15485,"marks":15486,"value":423,"nodeType":82},{},[],{"metadata":15488,"sys":15491,"fields":15496},{"tags":15489,"concepts":15490},[],[],{"space":15492,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15494,"publishedVersion":62,"revision":44,"locale":29},{"sys":15493},{"type":12,"linkType":13,"id":14},{"sys":15495},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15497},{"url":439,"details":15498,"fileName":445,"contentType":446},{"size":441,"image":15499},{"width":443,"height":444},{"sys":15501,"fields":15504},{"id":15502,"createdAt":15503},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":15505,"slug":15506,"articleIntro":15505,"category":15507},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[15508],{"metadata":15509,"sys":15512,"fields":15519},{"tags":15510,"concepts":15511},[],[],{"space":15513,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15515,"publishedVersion":395,"revision":62,"contentType":15517,"locale":29},{"sys":15514},{"type":12,"linkType":13,"id":14},{"sys":15516},{"id":21,"type":12,"linkType":22},{"sys":15518},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15520,"metaTitle":405,"metaDescription":406,"mainTitle":15521,"subtitle":424,"heroImage":15536,"ctaButton":447,"ctaLink":448},[404],{"data":15522,"content":15523,"nodeType":74},{},[15524,15530],{"data":15525,"content":15526,"nodeType":78},{},[15527],{"data":15528,"marks":15529,"value":416,"nodeType":82},{},[],{"data":15531,"content":15532,"nodeType":87},{},[15533],{"data":15534,"marks":15535,"value":423,"nodeType":82},{},[],{"metadata":15537,"sys":15540,"fields":15545},{"tags":15538,"concepts":15539},[],[],{"space":15541,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15543,"publishedVersion":62,"revision":44,"locale":29},{"sys":15542},{"type":12,"linkType":13,"id":14},{"sys":15544},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15546},{"url":439,"details":15547,"fileName":445,"contentType":446},{"size":441,"image":15548},{"width":443,"height":444},{"sys":15550,"fields":15553},{"id":15551,"createdAt":15552},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":15554,"slug":15555,"articleIntro":15554,"category":15556},"2611 - Actions","compte-2611-actions",[15557],{"metadata":15558,"sys":15561,"fields":15568},{"tags":15559,"concepts":15560},[],[],{"space":15562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15564,"publishedVersion":395,"revision":62,"contentType":15566,"locale":29},{"sys":15563},{"type":12,"linkType":13,"id":14},{"sys":15565},{"id":21,"type":12,"linkType":22},{"sys":15567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15569,"metaTitle":405,"metaDescription":406,"mainTitle":15570,"subtitle":424,"heroImage":15585,"ctaButton":447,"ctaLink":448},[404],{"data":15571,"content":15572,"nodeType":74},{},[15573,15579],{"data":15574,"content":15575,"nodeType":78},{},[15576],{"data":15577,"marks":15578,"value":416,"nodeType":82},{},[],{"data":15580,"content":15581,"nodeType":87},{},[15582],{"data":15583,"marks":15584,"value":423,"nodeType":82},{},[],{"metadata":15586,"sys":15589,"fields":15594},{"tags":15587,"concepts":15588},[],[],{"space":15590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15592,"publishedVersion":62,"revision":44,"locale":29},{"sys":15591},{"type":12,"linkType":13,"id":14},{"sys":15593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15595},{"url":439,"details":15596,"fileName":445,"contentType":446},{"size":441,"image":15597},{"width":443,"height":444},{"sys":15599,"fields":15602},{"id":15600,"createdAt":15601},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":15603,"slug":15604,"articleIntro":15603,"category":15605},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[15606],{"metadata":15607,"sys":15610,"fields":15617},{"tags":15608,"concepts":15609},[],[],{"space":15611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15613,"publishedVersion":395,"revision":62,"contentType":15615,"locale":29},{"sys":15612},{"type":12,"linkType":13,"id":14},{"sys":15614},{"id":21,"type":12,"linkType":22},{"sys":15616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15618,"metaTitle":405,"metaDescription":406,"mainTitle":15619,"subtitle":424,"heroImage":15634,"ctaButton":447,"ctaLink":448},[404],{"data":15620,"content":15621,"nodeType":74},{},[15622,15628],{"data":15623,"content":15624,"nodeType":78},{},[15625],{"data":15626,"marks":15627,"value":416,"nodeType":82},{},[],{"data":15629,"content":15630,"nodeType":87},{},[15631],{"data":15632,"marks":15633,"value":423,"nodeType":82},{},[],{"metadata":15635,"sys":15638,"fields":15643},{"tags":15636,"concepts":15637},[],[],{"space":15639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15641,"publishedVersion":62,"revision":44,"locale":29},{"sys":15640},{"type":12,"linkType":13,"id":14},{"sys":15642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15644},{"url":439,"details":15645,"fileName":445,"contentType":446},{"size":441,"image":15646},{"width":443,"height":444},{"sys":15648,"fields":15651},{"id":15649,"createdAt":15650},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":15652,"slug":15653,"articleIntro":15652,"category":15654},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[15655],{"metadata":15656,"sys":15659,"fields":15666},{"tags":15657,"concepts":15658},[],[],{"space":15660,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15662,"publishedVersion":395,"revision":62,"contentType":15664,"locale":29},{"sys":15661},{"type":12,"linkType":13,"id":14},{"sys":15663},{"id":21,"type":12,"linkType":22},{"sys":15665},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15667,"metaTitle":405,"metaDescription":406,"mainTitle":15668,"subtitle":424,"heroImage":15683,"ctaButton":447,"ctaLink":448},[404],{"data":15669,"content":15670,"nodeType":74},{},[15671,15677],{"data":15672,"content":15673,"nodeType":78},{},[15674],{"data":15675,"marks":15676,"value":416,"nodeType":82},{},[],{"data":15678,"content":15679,"nodeType":87},{},[15680],{"data":15681,"marks":15682,"value":423,"nodeType":82},{},[],{"metadata":15684,"sys":15687,"fields":15692},{"tags":15685,"concepts":15686},[],[],{"space":15688,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15690,"publishedVersion":62,"revision":44,"locale":29},{"sys":15689},{"type":12,"linkType":13,"id":14},{"sys":15691},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15693},{"url":439,"details":15694,"fileName":445,"contentType":446},{"size":441,"image":15695},{"width":443,"height":444},{"sys":15697,"fields":15700},{"id":15698,"createdAt":15699},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":15701,"slug":15702,"articleIntro":15701,"category":15703},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[15704],{"metadata":15705,"sys":15708,"fields":15715},{"tags":15706,"concepts":15707},[],[],{"space":15709,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15711,"publishedVersion":395,"revision":62,"contentType":15713,"locale":29},{"sys":15710},{"type":12,"linkType":13,"id":14},{"sys":15712},{"id":21,"type":12,"linkType":22},{"sys":15714},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15716,"metaTitle":405,"metaDescription":406,"mainTitle":15717,"subtitle":424,"heroImage":15732,"ctaButton":447,"ctaLink":448},[404],{"data":15718,"content":15719,"nodeType":74},{},[15720,15726],{"data":15721,"content":15722,"nodeType":78},{},[15723],{"data":15724,"marks":15725,"value":416,"nodeType":82},{},[],{"data":15727,"content":15728,"nodeType":87},{},[15729],{"data":15730,"marks":15731,"value":423,"nodeType":82},{},[],{"metadata":15733,"sys":15736,"fields":15741},{"tags":15734,"concepts":15735},[],[],{"space":15737,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15739,"publishedVersion":62,"revision":44,"locale":29},{"sys":15738},{"type":12,"linkType":13,"id":14},{"sys":15740},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15742},{"url":439,"details":15743,"fileName":445,"contentType":446},{"size":441,"image":15744},{"width":443,"height":444},{"sys":15746,"fields":15749},{"id":15747,"createdAt":15748},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":15750,"slug":15751,"articleIntro":15750,"category":15752},"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",[15753],{"metadata":15754,"sys":15757,"fields":15764},{"tags":15755,"concepts":15756},[],[],{"space":15758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15760,"publishedVersion":395,"revision":62,"contentType":15762,"locale":29},{"sys":15759},{"type":12,"linkType":13,"id":14},{"sys":15761},{"id":21,"type":12,"linkType":22},{"sys":15763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15765,"metaTitle":405,"metaDescription":406,"mainTitle":15766,"subtitle":424,"heroImage":15781,"ctaButton":447,"ctaLink":448},[404],{"data":15767,"content":15768,"nodeType":74},{},[15769,15775],{"data":15770,"content":15771,"nodeType":78},{},[15772],{"data":15773,"marks":15774,"value":416,"nodeType":82},{},[],{"data":15776,"content":15777,"nodeType":87},{},[15778],{"data":15779,"marks":15780,"value":423,"nodeType":82},{},[],{"metadata":15782,"sys":15785,"fields":15790},{"tags":15783,"concepts":15784},[],[],{"space":15786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15788,"publishedVersion":62,"revision":44,"locale":29},{"sys":15787},{"type":12,"linkType":13,"id":14},{"sys":15789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15791},{"url":439,"details":15792,"fileName":445,"contentType":446},{"size":441,"image":15793},{"width":443,"height":444},{"sys":15795,"fields":15798},{"id":15796,"createdAt":15797},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":15799,"slug":15800,"articleIntro":15799,"category":15801},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[15802],{"metadata":15803,"sys":15806,"fields":15813},{"tags":15804,"concepts":15805},[],[],{"space":15807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15809,"publishedVersion":395,"revision":62,"contentType":15811,"locale":29},{"sys":15808},{"type":12,"linkType":13,"id":14},{"sys":15810},{"id":21,"type":12,"linkType":22},{"sys":15812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15814,"metaTitle":405,"metaDescription":406,"mainTitle":15815,"subtitle":424,"heroImage":15830,"ctaButton":447,"ctaLink":448},[404],{"data":15816,"content":15817,"nodeType":74},{},[15818,15824],{"data":15819,"content":15820,"nodeType":78},{},[15821],{"data":15822,"marks":15823,"value":416,"nodeType":82},{},[],{"data":15825,"content":15826,"nodeType":87},{},[15827],{"data":15828,"marks":15829,"value":423,"nodeType":82},{},[],{"metadata":15831,"sys":15834,"fields":15839},{"tags":15832,"concepts":15833},[],[],{"space":15835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15837,"publishedVersion":62,"revision":44,"locale":29},{"sys":15836},{"type":12,"linkType":13,"id":14},{"sys":15838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15840},{"url":439,"details":15841,"fileName":445,"contentType":446},{"size":441,"image":15842},{"width":443,"height":444},{"sys":15844,"fields":15847},{"id":15845,"createdAt":15846},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":15848,"slug":15849,"articleIntro":-1,"category":15850},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[15851],{"metadata":15852,"sys":15855,"fields":15862},{"tags":15853,"concepts":15854},[],[],{"space":15856,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15858,"publishedVersion":395,"revision":62,"contentType":15860,"locale":29},{"sys":15857},{"type":12,"linkType":13,"id":14},{"sys":15859},{"id":21,"type":12,"linkType":22},{"sys":15861},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15863,"metaTitle":405,"metaDescription":406,"mainTitle":15864,"subtitle":424,"heroImage":15879,"ctaButton":447,"ctaLink":448},[404],{"data":15865,"content":15866,"nodeType":74},{},[15867,15873],{"data":15868,"content":15869,"nodeType":78},{},[15870],{"data":15871,"marks":15872,"value":416,"nodeType":82},{},[],{"data":15874,"content":15875,"nodeType":87},{},[15876],{"data":15877,"marks":15878,"value":423,"nodeType":82},{},[],{"metadata":15880,"sys":15883,"fields":15888},{"tags":15881,"concepts":15882},[],[],{"space":15884,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15886,"publishedVersion":62,"revision":44,"locale":29},{"sys":15885},{"type":12,"linkType":13,"id":14},{"sys":15887},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15889},{"url":439,"details":15890,"fileName":445,"contentType":446},{"size":441,"image":15891},{"width":443,"height":444},{"sys":15893,"fields":15896},{"id":15894,"createdAt":15895},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":15897,"slug":15898,"articleIntro":15897,"category":15899},"Compte 106 - Réserves","compte-106-reserves",[15900],{"metadata":15901,"sys":15904,"fields":15911},{"tags":15902,"concepts":15903},[],[],{"space":15905,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15907,"publishedVersion":395,"revision":62,"contentType":15909,"locale":29},{"sys":15906},{"type":12,"linkType":13,"id":14},{"sys":15908},{"id":21,"type":12,"linkType":22},{"sys":15910},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15912,"metaTitle":405,"metaDescription":406,"mainTitle":15913,"subtitle":424,"heroImage":15928,"ctaButton":447,"ctaLink":448},[404],{"data":15914,"content":15915,"nodeType":74},{},[15916,15922],{"data":15917,"content":15918,"nodeType":78},{},[15919],{"data":15920,"marks":15921,"value":416,"nodeType":82},{},[],{"data":15923,"content":15924,"nodeType":87},{},[15925],{"data":15926,"marks":15927,"value":423,"nodeType":82},{},[],{"metadata":15929,"sys":15932,"fields":15937},{"tags":15930,"concepts":15931},[],[],{"space":15933,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15935,"publishedVersion":62,"revision":44,"locale":29},{"sys":15934},{"type":12,"linkType":13,"id":14},{"sys":15936},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15938},{"url":439,"details":15939,"fileName":445,"contentType":446},{"size":441,"image":15940},{"width":443,"height":444},{"sys":15942,"fields":15945},{"id":15943,"createdAt":15944},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":15946,"slug":15947,"articleIntro":15946,"category":15948},"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",[15949],{"metadata":15950,"sys":15953,"fields":15960},{"tags":15951,"concepts":15952},[],[],{"space":15954,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15956,"publishedVersion":395,"revision":62,"contentType":15958,"locale":29},{"sys":15955},{"type":12,"linkType":13,"id":14},{"sys":15957},{"id":21,"type":12,"linkType":22},{"sys":15959},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15961,"metaTitle":405,"metaDescription":406,"mainTitle":15962,"subtitle":424,"heroImage":15977,"ctaButton":447,"ctaLink":448},[404],{"data":15963,"content":15964,"nodeType":74},{},[15965,15971],{"data":15966,"content":15967,"nodeType":78},{},[15968],{"data":15969,"marks":15970,"value":416,"nodeType":82},{},[],{"data":15972,"content":15973,"nodeType":87},{},[15974],{"data":15975,"marks":15976,"value":423,"nodeType":82},{},[],{"metadata":15978,"sys":15981,"fields":15986},{"tags":15979,"concepts":15980},[],[],{"space":15982,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15984,"publishedVersion":62,"revision":44,"locale":29},{"sys":15983},{"type":12,"linkType":13,"id":14},{"sys":15985},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15987},{"url":439,"details":15988,"fileName":445,"contentType":446},{"size":441,"image":15989},{"width":443,"height":444},{"sys":15991,"fields":15994},{"id":15992,"createdAt":15993},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":15995,"slug":15996,"articleIntro":15995,"category":15997},"6378 - Taxes diverses","compte-6378-taxes-diverses",[15998],{"metadata":15999,"sys":16002,"fields":16009},{"tags":16000,"concepts":16001},[],[],{"space":16003,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16005,"publishedVersion":395,"revision":62,"contentType":16007,"locale":29},{"sys":16004},{"type":12,"linkType":13,"id":14},{"sys":16006},{"id":21,"type":12,"linkType":22},{"sys":16008},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16010,"metaTitle":405,"metaDescription":406,"mainTitle":16011,"subtitle":424,"heroImage":16026,"ctaButton":447,"ctaLink":448},[404],{"data":16012,"content":16013,"nodeType":74},{},[16014,16020],{"data":16015,"content":16016,"nodeType":78},{},[16017],{"data":16018,"marks":16019,"value":416,"nodeType":82},{},[],{"data":16021,"content":16022,"nodeType":87},{},[16023],{"data":16024,"marks":16025,"value":423,"nodeType":82},{},[],{"metadata":16027,"sys":16030,"fields":16035},{"tags":16028,"concepts":16029},[],[],{"space":16031,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16033,"publishedVersion":62,"revision":44,"locale":29},{"sys":16032},{"type":12,"linkType":13,"id":14},{"sys":16034},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16036},{"url":439,"details":16037,"fileName":445,"contentType":446},{"size":441,"image":16038},{"width":443,"height":444},{"sys":16040,"fields":16043},{"id":16041,"createdAt":16042},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":16044,"slug":16045,"articleIntro":16044,"category":16046},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[16047],{"metadata":16048,"sys":16051,"fields":16058},{"tags":16049,"concepts":16050},[],[],{"space":16052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16054,"publishedVersion":395,"revision":62,"contentType":16056,"locale":29},{"sys":16053},{"type":12,"linkType":13,"id":14},{"sys":16055},{"id":21,"type":12,"linkType":22},{"sys":16057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16059,"metaTitle":405,"metaDescription":406,"mainTitle":16060,"subtitle":424,"heroImage":16075,"ctaButton":447,"ctaLink":448},[404],{"data":16061,"content":16062,"nodeType":74},{},[16063,16069],{"data":16064,"content":16065,"nodeType":78},{},[16066],{"data":16067,"marks":16068,"value":416,"nodeType":82},{},[],{"data":16070,"content":16071,"nodeType":87},{},[16072],{"data":16073,"marks":16074,"value":423,"nodeType":82},{},[],{"metadata":16076,"sys":16079,"fields":16084},{"tags":16077,"concepts":16078},[],[],{"space":16080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16082,"publishedVersion":62,"revision":44,"locale":29},{"sys":16081},{"type":12,"linkType":13,"id":14},{"sys":16083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16085},{"url":439,"details":16086,"fileName":445,"contentType":446},{"size":441,"image":16087},{"width":443,"height":444},{"sys":16089,"fields":16092},{"id":16090,"createdAt":16091},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":16093,"slug":16094,"articleIntro":16093,"category":16095},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[16096],{"metadata":16097,"sys":16100,"fields":16107},{"tags":16098,"concepts":16099},[],[],{"space":16101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16103,"publishedVersion":395,"revision":62,"contentType":16105,"locale":29},{"sys":16102},{"type":12,"linkType":13,"id":14},{"sys":16104},{"id":21,"type":12,"linkType":22},{"sys":16106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16108,"metaTitle":405,"metaDescription":406,"mainTitle":16109,"subtitle":424,"heroImage":16124,"ctaButton":447,"ctaLink":448},[404],{"data":16110,"content":16111,"nodeType":74},{},[16112,16118],{"data":16113,"content":16114,"nodeType":78},{},[16115],{"data":16116,"marks":16117,"value":416,"nodeType":82},{},[],{"data":16119,"content":16120,"nodeType":87},{},[16121],{"data":16122,"marks":16123,"value":423,"nodeType":82},{},[],{"metadata":16125,"sys":16128,"fields":16133},{"tags":16126,"concepts":16127},[],[],{"space":16129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16131,"publishedVersion":62,"revision":44,"locale":29},{"sys":16130},{"type":12,"linkType":13,"id":14},{"sys":16132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16134},{"url":439,"details":16135,"fileName":445,"contentType":446},{"size":441,"image":16136},{"width":443,"height":444},{"sys":16138,"fields":16141},{"id":16139,"createdAt":16140},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":16142,"slug":16143,"articleIntro":16142,"category":16144},"Compte 6237 - Publications","compte-6237-publications",[16145],{"metadata":16146,"sys":16149,"fields":16156},{"tags":16147,"concepts":16148},[],[],{"space":16150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16152,"publishedVersion":395,"revision":62,"contentType":16154,"locale":29},{"sys":16151},{"type":12,"linkType":13,"id":14},{"sys":16153},{"id":21,"type":12,"linkType":22},{"sys":16155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16157,"metaTitle":405,"metaDescription":406,"mainTitle":16158,"subtitle":424,"heroImage":16173,"ctaButton":447,"ctaLink":448},[404],{"data":16159,"content":16160,"nodeType":74},{},[16161,16167],{"data":16162,"content":16163,"nodeType":78},{},[16164],{"data":16165,"marks":16166,"value":416,"nodeType":82},{},[],{"data":16168,"content":16169,"nodeType":87},{},[16170],{"data":16171,"marks":16172,"value":423,"nodeType":82},{},[],{"metadata":16174,"sys":16177,"fields":16182},{"tags":16175,"concepts":16176},[],[],{"space":16178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16180,"publishedVersion":62,"revision":44,"locale":29},{"sys":16179},{"type":12,"linkType":13,"id":14},{"sys":16181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16183},{"url":439,"details":16184,"fileName":445,"contentType":446},{"size":441,"image":16185},{"width":443,"height":444},{"sys":16187,"fields":16190},{"id":16188,"createdAt":16189},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":16191,"slug":16192,"articleIntro":16191,"category":16193},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[16194],{"metadata":16195,"sys":16198,"fields":16205},{"tags":16196,"concepts":16197},[],[],{"space":16199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16201,"publishedVersion":395,"revision":62,"contentType":16203,"locale":29},{"sys":16200},{"type":12,"linkType":13,"id":14},{"sys":16202},{"id":21,"type":12,"linkType":22},{"sys":16204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16206,"metaTitle":405,"metaDescription":406,"mainTitle":16207,"subtitle":424,"heroImage":16222,"ctaButton":447,"ctaLink":448},[404],{"data":16208,"content":16209,"nodeType":74},{},[16210,16216],{"data":16211,"content":16212,"nodeType":78},{},[16213],{"data":16214,"marks":16215,"value":416,"nodeType":82},{},[],{"data":16217,"content":16218,"nodeType":87},{},[16219],{"data":16220,"marks":16221,"value":423,"nodeType":82},{},[],{"metadata":16223,"sys":16226,"fields":16231},{"tags":16224,"concepts":16225},[],[],{"space":16227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16229,"publishedVersion":62,"revision":44,"locale":29},{"sys":16228},{"type":12,"linkType":13,"id":14},{"sys":16230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16232},{"url":439,"details":16233,"fileName":445,"contentType":446},{"size":441,"image":16234},{"width":443,"height":444},{"sys":16236,"fields":16239},{"id":16237,"createdAt":16238},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":16240,"slug":16241,"articleIntro":16240,"category":16242},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[16243],{"metadata":16244,"sys":16247,"fields":16254},{"tags":16245,"concepts":16246},[],[],{"space":16248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16250,"publishedVersion":395,"revision":62,"contentType":16252,"locale":29},{"sys":16249},{"type":12,"linkType":13,"id":14},{"sys":16251},{"id":21,"type":12,"linkType":22},{"sys":16253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16255,"metaTitle":405,"metaDescription":406,"mainTitle":16256,"subtitle":424,"heroImage":16271,"ctaButton":447,"ctaLink":448},[404],{"data":16257,"content":16258,"nodeType":74},{},[16259,16265],{"data":16260,"content":16261,"nodeType":78},{},[16262],{"data":16263,"marks":16264,"value":416,"nodeType":82},{},[],{"data":16266,"content":16267,"nodeType":87},{},[16268],{"data":16269,"marks":16270,"value":423,"nodeType":82},{},[],{"metadata":16272,"sys":16275,"fields":16280},{"tags":16273,"concepts":16274},[],[],{"space":16276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16278,"publishedVersion":62,"revision":44,"locale":29},{"sys":16277},{"type":12,"linkType":13,"id":14},{"sys":16279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16281},{"url":439,"details":16282,"fileName":445,"contentType":446},{"size":441,"image":16283},{"width":443,"height":444},{"sys":16285,"fields":16288},{"id":16286,"createdAt":16287},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":16289,"slug":16290,"articleIntro":16289,"category":16291},"Compte 503 - Actions","compte-503-actions",[16292],{"metadata":16293,"sys":16296,"fields":16303},{"tags":16294,"concepts":16295},[],[],{"space":16297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16299,"publishedVersion":395,"revision":62,"contentType":16301,"locale":29},{"sys":16298},{"type":12,"linkType":13,"id":14},{"sys":16300},{"id":21,"type":12,"linkType":22},{"sys":16302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16304,"metaTitle":405,"metaDescription":406,"mainTitle":16305,"subtitle":424,"heroImage":16320,"ctaButton":447,"ctaLink":448},[404],{"data":16306,"content":16307,"nodeType":74},{},[16308,16314],{"data":16309,"content":16310,"nodeType":78},{},[16311],{"data":16312,"marks":16313,"value":416,"nodeType":82},{},[],{"data":16315,"content":16316,"nodeType":87},{},[16317],{"data":16318,"marks":16319,"value":423,"nodeType":82},{},[],{"metadata":16321,"sys":16324,"fields":16329},{"tags":16322,"concepts":16323},[],[],{"space":16325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16327,"publishedVersion":62,"revision":44,"locale":29},{"sys":16326},{"type":12,"linkType":13,"id":14},{"sys":16328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16330},{"url":439,"details":16331,"fileName":445,"contentType":446},{"size":441,"image":16332},{"width":443,"height":444},{"sys":16334,"fields":16337},{"id":16335,"createdAt":16336},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":16338,"slug":16339,"articleIntro":-1,"category":16340},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[16341],{"metadata":16342,"sys":16345,"fields":16352},{"tags":16343,"concepts":16344},[],[],{"space":16346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16348,"publishedVersion":395,"revision":62,"contentType":16350,"locale":29},{"sys":16347},{"type":12,"linkType":13,"id":14},{"sys":16349},{"id":21,"type":12,"linkType":22},{"sys":16351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16353,"metaTitle":405,"metaDescription":406,"mainTitle":16354,"subtitle":424,"heroImage":16369,"ctaButton":447,"ctaLink":448},[404],{"data":16355,"content":16356,"nodeType":74},{},[16357,16363],{"data":16358,"content":16359,"nodeType":78},{},[16360],{"data":16361,"marks":16362,"value":416,"nodeType":82},{},[],{"data":16364,"content":16365,"nodeType":87},{},[16366],{"data":16367,"marks":16368,"value":423,"nodeType":82},{},[],{"metadata":16370,"sys":16373,"fields":16378},{"tags":16371,"concepts":16372},[],[],{"space":16374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16376,"publishedVersion":62,"revision":44,"locale":29},{"sys":16375},{"type":12,"linkType":13,"id":14},{"sys":16377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16379},{"url":439,"details":16380,"fileName":445,"contentType":446},{"size":441,"image":16381},{"width":443,"height":444},{"sys":16383,"fields":16386},{"id":16384,"createdAt":16385},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":16387,"slug":16388,"articleIntro":16387,"category":16389},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[16390],{"metadata":16391,"sys":16394,"fields":16401},{"tags":16392,"concepts":16393},[],[],{"space":16395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16397,"publishedVersion":395,"revision":62,"contentType":16399,"locale":29},{"sys":16396},{"type":12,"linkType":13,"id":14},{"sys":16398},{"id":21,"type":12,"linkType":22},{"sys":16400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16402,"metaTitle":405,"metaDescription":406,"mainTitle":16403,"subtitle":424,"heroImage":16418,"ctaButton":447,"ctaLink":448},[404],{"data":16404,"content":16405,"nodeType":74},{},[16406,16412],{"data":16407,"content":16408,"nodeType":78},{},[16409],{"data":16410,"marks":16411,"value":416,"nodeType":82},{},[],{"data":16413,"content":16414,"nodeType":87},{},[16415],{"data":16416,"marks":16417,"value":423,"nodeType":82},{},[],{"metadata":16419,"sys":16422,"fields":16427},{"tags":16420,"concepts":16421},[],[],{"space":16423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16425,"publishedVersion":62,"revision":44,"locale":29},{"sys":16424},{"type":12,"linkType":13,"id":14},{"sys":16426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16428},{"url":439,"details":16429,"fileName":445,"contentType":446},{"size":441,"image":16430},{"width":443,"height":444},{"sys":16432,"fields":16435},{"id":16433,"createdAt":16434},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":16436,"slug":16437,"articleIntro":16436,"category":16438},"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",[16439],{"metadata":16440,"sys":16443,"fields":16450},{"tags":16441,"concepts":16442},[],[],{"space":16444,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16446,"publishedVersion":395,"revision":62,"contentType":16448,"locale":29},{"sys":16445},{"type":12,"linkType":13,"id":14},{"sys":16447},{"id":21,"type":12,"linkType":22},{"sys":16449},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16451,"metaTitle":405,"metaDescription":406,"mainTitle":16452,"subtitle":424,"heroImage":16467,"ctaButton":447,"ctaLink":448},[404],{"data":16453,"content":16454,"nodeType":74},{},[16455,16461],{"data":16456,"content":16457,"nodeType":78},{},[16458],{"data":16459,"marks":16460,"value":416,"nodeType":82},{},[],{"data":16462,"content":16463,"nodeType":87},{},[16464],{"data":16465,"marks":16466,"value":423,"nodeType":82},{},[],{"metadata":16468,"sys":16471,"fields":16476},{"tags":16469,"concepts":16470},[],[],{"space":16472,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16474,"publishedVersion":62,"revision":44,"locale":29},{"sys":16473},{"type":12,"linkType":13,"id":14},{"sys":16475},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16477},{"url":439,"details":16478,"fileName":445,"contentType":446},{"size":441,"image":16479},{"width":443,"height":444},{"sys":16481,"fields":16484},{"id":16482,"createdAt":16483},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":16485,"slug":16486,"articleIntro":16485,"category":16487},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[16488],{"metadata":16489,"sys":16492,"fields":16499},{"tags":16490,"concepts":16491},[],[],{"space":16493,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16495,"publishedVersion":395,"revision":62,"contentType":16497,"locale":29},{"sys":16494},{"type":12,"linkType":13,"id":14},{"sys":16496},{"id":21,"type":12,"linkType":22},{"sys":16498},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16500,"metaTitle":405,"metaDescription":406,"mainTitle":16501,"subtitle":424,"heroImage":16516,"ctaButton":447,"ctaLink":448},[404],{"data":16502,"content":16503,"nodeType":74},{},[16504,16510],{"data":16505,"content":16506,"nodeType":78},{},[16507],{"data":16508,"marks":16509,"value":416,"nodeType":82},{},[],{"data":16511,"content":16512,"nodeType":87},{},[16513],{"data":16514,"marks":16515,"value":423,"nodeType":82},{},[],{"metadata":16517,"sys":16520,"fields":16525},{"tags":16518,"concepts":16519},[],[],{"space":16521,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16523,"publishedVersion":62,"revision":44,"locale":29},{"sys":16522},{"type":12,"linkType":13,"id":14},{"sys":16524},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16526},{"url":439,"details":16527,"fileName":445,"contentType":446},{"size":441,"image":16528},{"width":443,"height":444},{"sys":16530,"fields":16533},{"id":16531,"createdAt":16532},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":16534,"slug":16535,"articleIntro":-1,"category":16536},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[16537],{"metadata":16538,"sys":16541,"fields":16548},{"tags":16539,"concepts":16540},[],[],{"space":16542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16544,"publishedVersion":395,"revision":62,"contentType":16546,"locale":29},{"sys":16543},{"type":12,"linkType":13,"id":14},{"sys":16545},{"id":21,"type":12,"linkType":22},{"sys":16547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16549,"metaTitle":405,"metaDescription":406,"mainTitle":16550,"subtitle":424,"heroImage":16565,"ctaButton":447,"ctaLink":448},[404],{"data":16551,"content":16552,"nodeType":74},{},[16553,16559],{"data":16554,"content":16555,"nodeType":78},{},[16556],{"data":16557,"marks":16558,"value":416,"nodeType":82},{},[],{"data":16560,"content":16561,"nodeType":87},{},[16562],{"data":16563,"marks":16564,"value":423,"nodeType":82},{},[],{"metadata":16566,"sys":16569,"fields":16574},{"tags":16567,"concepts":16568},[],[],{"space":16570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16572,"publishedVersion":62,"revision":44,"locale":29},{"sys":16571},{"type":12,"linkType":13,"id":14},{"sys":16573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16575},{"url":439,"details":16576,"fileName":445,"contentType":446},{"size":441,"image":16577},{"width":443,"height":444},{"sys":16579,"fields":16582},{"id":16580,"createdAt":16581},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":16583,"slug":16584,"articleIntro":16583,"category":16585},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[16586],{"metadata":16587,"sys":16590,"fields":16597},{"tags":16588,"concepts":16589},[],[],{"space":16591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16593,"publishedVersion":395,"revision":62,"contentType":16595,"locale":29},{"sys":16592},{"type":12,"linkType":13,"id":14},{"sys":16594},{"id":21,"type":12,"linkType":22},{"sys":16596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16598,"metaTitle":405,"metaDescription":406,"mainTitle":16599,"subtitle":424,"heroImage":16614,"ctaButton":447,"ctaLink":448},[404],{"data":16600,"content":16601,"nodeType":74},{},[16602,16608],{"data":16603,"content":16604,"nodeType":78},{},[16605],{"data":16606,"marks":16607,"value":416,"nodeType":82},{},[],{"data":16609,"content":16610,"nodeType":87},{},[16611],{"data":16612,"marks":16613,"value":423,"nodeType":82},{},[],{"metadata":16615,"sys":16618,"fields":16623},{"tags":16616,"concepts":16617},[],[],{"space":16619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16621,"publishedVersion":62,"revision":44,"locale":29},{"sys":16620},{"type":12,"linkType":13,"id":14},{"sys":16622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16624},{"url":439,"details":16625,"fileName":445,"contentType":446},{"size":441,"image":16626},{"width":443,"height":444},{"sys":16628,"fields":16631},{"id":16629,"createdAt":16630},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":16632,"slug":16633,"articleIntro":16632,"category":16634},"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",[16635],{"metadata":16636,"sys":16639,"fields":16646},{"tags":16637,"concepts":16638},[],[],{"space":16640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16642,"publishedVersion":395,"revision":62,"contentType":16644,"locale":29},{"sys":16641},{"type":12,"linkType":13,"id":14},{"sys":16643},{"id":21,"type":12,"linkType":22},{"sys":16645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16647,"metaTitle":405,"metaDescription":406,"mainTitle":16648,"subtitle":424,"heroImage":16663,"ctaButton":447,"ctaLink":448},[404],{"data":16649,"content":16650,"nodeType":74},{},[16651,16657],{"data":16652,"content":16653,"nodeType":78},{},[16654],{"data":16655,"marks":16656,"value":416,"nodeType":82},{},[],{"data":16658,"content":16659,"nodeType":87},{},[16660],{"data":16661,"marks":16662,"value":423,"nodeType":82},{},[],{"metadata":16664,"sys":16667,"fields":16672},{"tags":16665,"concepts":16666},[],[],{"space":16668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16670,"publishedVersion":62,"revision":44,"locale":29},{"sys":16669},{"type":12,"linkType":13,"id":14},{"sys":16671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16673},{"url":439,"details":16674,"fileName":445,"contentType":446},{"size":441,"image":16675},{"width":443,"height":444},{"sys":16677,"fields":16679},{"id":16678,"createdAt":8981},"3I5KJd4shZBebKbC7AQxh7",{"title":16680,"slug":16681,"articleIntro":16680,"category":16682},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[16683],{"metadata":16684,"sys":16687,"fields":16694},{"tags":16685,"concepts":16686},[],[],{"space":16688,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16690,"publishedVersion":395,"revision":62,"contentType":16692,"locale":29},{"sys":16689},{"type":12,"linkType":13,"id":14},{"sys":16691},{"id":21,"type":12,"linkType":22},{"sys":16693},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16695,"metaTitle":405,"metaDescription":406,"mainTitle":16696,"subtitle":424,"heroImage":16711,"ctaButton":447,"ctaLink":448},[404],{"data":16697,"content":16698,"nodeType":74},{},[16699,16705],{"data":16700,"content":16701,"nodeType":78},{},[16702],{"data":16703,"marks":16704,"value":416,"nodeType":82},{},[],{"data":16706,"content":16707,"nodeType":87},{},[16708],{"data":16709,"marks":16710,"value":423,"nodeType":82},{},[],{"metadata":16712,"sys":16715,"fields":16720},{"tags":16713,"concepts":16714},[],[],{"space":16716,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16718,"publishedVersion":62,"revision":44,"locale":29},{"sys":16717},{"type":12,"linkType":13,"id":14},{"sys":16719},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16721},{"url":439,"details":16722,"fileName":445,"contentType":446},{"size":441,"image":16723},{"width":443,"height":444},{"sys":16725,"fields":16728},{"id":16726,"createdAt":16727},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":16729,"slug":16730,"articleIntro":16729,"category":16731},"1681 - Autres emprunts","compte-1681-autres-emprunts",[16732],{"metadata":16733,"sys":16736,"fields":16743},{"tags":16734,"concepts":16735},[],[],{"space":16737,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16739,"publishedVersion":395,"revision":62,"contentType":16741,"locale":29},{"sys":16738},{"type":12,"linkType":13,"id":14},{"sys":16740},{"id":21,"type":12,"linkType":22},{"sys":16742},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16744,"metaTitle":405,"metaDescription":406,"mainTitle":16745,"subtitle":424,"heroImage":16760,"ctaButton":447,"ctaLink":448},[404],{"data":16746,"content":16747,"nodeType":74},{},[16748,16754],{"data":16749,"content":16750,"nodeType":78},{},[16751],{"data":16752,"marks":16753,"value":416,"nodeType":82},{},[],{"data":16755,"content":16756,"nodeType":87},{},[16757],{"data":16758,"marks":16759,"value":423,"nodeType":82},{},[],{"metadata":16761,"sys":16764,"fields":16769},{"tags":16762,"concepts":16763},[],[],{"space":16765,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16767,"publishedVersion":62,"revision":44,"locale":29},{"sys":16766},{"type":12,"linkType":13,"id":14},{"sys":16768},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16770},{"url":439,"details":16771,"fileName":445,"contentType":446},{"size":441,"image":16772},{"width":443,"height":444},{"sys":16774,"fields":16777},{"id":16775,"createdAt":16776},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":16778,"slug":16779,"articleIntro":16778,"category":16780},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[16781],{"metadata":16782,"sys":16785,"fields":16792},{"tags":16783,"concepts":16784},[],[],{"space":16786,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16788,"publishedVersion":395,"revision":62,"contentType":16790,"locale":29},{"sys":16787},{"type":12,"linkType":13,"id":14},{"sys":16789},{"id":21,"type":12,"linkType":22},{"sys":16791},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16793,"metaTitle":405,"metaDescription":406,"mainTitle":16794,"subtitle":424,"heroImage":16809,"ctaButton":447,"ctaLink":448},[404],{"data":16795,"content":16796,"nodeType":74},{},[16797,16803],{"data":16798,"content":16799,"nodeType":78},{},[16800],{"data":16801,"marks":16802,"value":416,"nodeType":82},{},[],{"data":16804,"content":16805,"nodeType":87},{},[16806],{"data":16807,"marks":16808,"value":423,"nodeType":82},{},[],{"metadata":16810,"sys":16813,"fields":16818},{"tags":16811,"concepts":16812},[],[],{"space":16814,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16816,"publishedVersion":62,"revision":44,"locale":29},{"sys":16815},{"type":12,"linkType":13,"id":14},{"sys":16817},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16819},{"url":439,"details":16820,"fileName":445,"contentType":446},{"size":441,"image":16821},{"width":443,"height":444},{"sys":16823,"fields":16826},{"id":16824,"createdAt":16825},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":16827,"slug":16828,"articleIntro":16827,"category":16829},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[16830],{"metadata":16831,"sys":16834,"fields":16841},{"tags":16832,"concepts":16833},[],[],{"space":16835,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16837,"publishedVersion":395,"revision":62,"contentType":16839,"locale":29},{"sys":16836},{"type":12,"linkType":13,"id":14},{"sys":16838},{"id":21,"type":12,"linkType":22},{"sys":16840},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16842,"metaTitle":405,"metaDescription":406,"mainTitle":16843,"subtitle":424,"heroImage":16858,"ctaButton":447,"ctaLink":448},[404],{"data":16844,"content":16845,"nodeType":74},{},[16846,16852],{"data":16847,"content":16848,"nodeType":78},{},[16849],{"data":16850,"marks":16851,"value":416,"nodeType":82},{},[],{"data":16853,"content":16854,"nodeType":87},{},[16855],{"data":16856,"marks":16857,"value":423,"nodeType":82},{},[],{"metadata":16859,"sys":16862,"fields":16867},{"tags":16860,"concepts":16861},[],[],{"space":16863,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16865,"publishedVersion":62,"revision":44,"locale":29},{"sys":16864},{"type":12,"linkType":13,"id":14},{"sys":16866},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16868},{"url":439,"details":16869,"fileName":445,"contentType":446},{"size":441,"image":16870},{"width":443,"height":444},{"sys":16872,"fields":16875},{"id":16873,"createdAt":16874},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":16876,"slug":16877,"articleIntro":16876,"category":16878},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[16879],{"metadata":16880,"sys":16883,"fields":16890},{"tags":16881,"concepts":16882},[],[],{"space":16884,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16886,"publishedVersion":395,"revision":62,"contentType":16888,"locale":29},{"sys":16885},{"type":12,"linkType":13,"id":14},{"sys":16887},{"id":21,"type":12,"linkType":22},{"sys":16889},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16891,"metaTitle":405,"metaDescription":406,"mainTitle":16892,"subtitle":424,"heroImage":16907,"ctaButton":447,"ctaLink":448},[404],{"data":16893,"content":16894,"nodeType":74},{},[16895,16901],{"data":16896,"content":16897,"nodeType":78},{},[16898],{"data":16899,"marks":16900,"value":416,"nodeType":82},{},[],{"data":16902,"content":16903,"nodeType":87},{},[16904],{"data":16905,"marks":16906,"value":423,"nodeType":82},{},[],{"metadata":16908,"sys":16911,"fields":16916},{"tags":16909,"concepts":16910},[],[],{"space":16912,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16914,"publishedVersion":62,"revision":44,"locale":29},{"sys":16913},{"type":12,"linkType":13,"id":14},{"sys":16915},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16917},{"url":439,"details":16918,"fileName":445,"contentType":446},{"size":441,"image":16919},{"width":443,"height":444},{"sys":16921,"fields":16924},{"id":16922,"createdAt":16923},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":16925,"slug":16926,"articleIntro":-1,"category":16927},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[16928],{"metadata":16929,"sys":16932,"fields":16939},{"tags":16930,"concepts":16931},[],[],{"space":16933,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16935,"publishedVersion":395,"revision":62,"contentType":16937,"locale":29},{"sys":16934},{"type":12,"linkType":13,"id":14},{"sys":16936},{"id":21,"type":12,"linkType":22},{"sys":16938},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16940,"metaTitle":405,"metaDescription":406,"mainTitle":16941,"subtitle":424,"heroImage":16956,"ctaButton":447,"ctaLink":448},[404],{"data":16942,"content":16943,"nodeType":74},{},[16944,16950],{"data":16945,"content":16946,"nodeType":78},{},[16947],{"data":16948,"marks":16949,"value":416,"nodeType":82},{},[],{"data":16951,"content":16952,"nodeType":87},{},[16953],{"data":16954,"marks":16955,"value":423,"nodeType":82},{},[],{"metadata":16957,"sys":16960,"fields":16965},{"tags":16958,"concepts":16959},[],[],{"space":16961,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16963,"publishedVersion":62,"revision":44,"locale":29},{"sys":16962},{"type":12,"linkType":13,"id":14},{"sys":16964},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16966},{"url":439,"details":16967,"fileName":445,"contentType":446},{"size":441,"image":16968},{"width":443,"height":444},{"sys":16970,"fields":16973},{"id":16971,"createdAt":16972},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":16974,"slug":16975,"articleIntro":16976,"category":16977},"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",[16978],{"metadata":16979,"sys":16982,"fields":16989},{"tags":16980,"concepts":16981},[],[],{"space":16983,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16985,"publishedVersion":395,"revision":62,"contentType":16987,"locale":29},{"sys":16984},{"type":12,"linkType":13,"id":14},{"sys":16986},{"id":21,"type":12,"linkType":22},{"sys":16988},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16990,"metaTitle":405,"metaDescription":406,"mainTitle":16991,"subtitle":424,"heroImage":17006,"ctaButton":447,"ctaLink":448},[404],{"data":16992,"content":16993,"nodeType":74},{},[16994,17000],{"data":16995,"content":16996,"nodeType":78},{},[16997],{"data":16998,"marks":16999,"value":416,"nodeType":82},{},[],{"data":17001,"content":17002,"nodeType":87},{},[17003],{"data":17004,"marks":17005,"value":423,"nodeType":82},{},[],{"metadata":17007,"sys":17010,"fields":17015},{"tags":17008,"concepts":17009},[],[],{"space":17011,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17013,"publishedVersion":62,"revision":44,"locale":29},{"sys":17012},{"type":12,"linkType":13,"id":14},{"sys":17014},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17016},{"url":439,"details":17017,"fileName":445,"contentType":446},{"size":441,"image":17018},{"width":443,"height":444},{"sys":17020,"fields":17023},{"id":17021,"createdAt":17022},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17024,"slug":17025,"articleIntro":-1,"category":17026},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17027],{"metadata":17028,"sys":17031,"fields":17038},{"tags":17029,"concepts":17030},[],[],{"space":17032,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17034,"publishedVersion":395,"revision":62,"contentType":17036,"locale":29},{"sys":17033},{"type":12,"linkType":13,"id":14},{"sys":17035},{"id":21,"type":12,"linkType":22},{"sys":17037},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17039,"metaTitle":405,"metaDescription":406,"mainTitle":17040,"subtitle":424,"heroImage":17055,"ctaButton":447,"ctaLink":448},[404],{"data":17041,"content":17042,"nodeType":74},{},[17043,17049],{"data":17044,"content":17045,"nodeType":78},{},[17046],{"data":17047,"marks":17048,"value":416,"nodeType":82},{},[],{"data":17050,"content":17051,"nodeType":87},{},[17052],{"data":17053,"marks":17054,"value":423,"nodeType":82},{},[],{"metadata":17056,"sys":17059,"fields":17064},{"tags":17057,"concepts":17058},[],[],{"space":17060,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17062,"publishedVersion":62,"revision":44,"locale":29},{"sys":17061},{"type":12,"linkType":13,"id":14},{"sys":17063},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17065},{"url":439,"details":17066,"fileName":445,"contentType":446},{"size":441,"image":17067},{"width":443,"height":444},{"sys":17069,"fields":17072},{"id":17070,"createdAt":17071},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":17073,"slug":17074,"articleIntro":17073,"category":17075},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[17076],{"metadata":17077,"sys":17080,"fields":17087},{"tags":17078,"concepts":17079},[],[],{"space":17081,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17083,"publishedVersion":395,"revision":62,"contentType":17085,"locale":29},{"sys":17082},{"type":12,"linkType":13,"id":14},{"sys":17084},{"id":21,"type":12,"linkType":22},{"sys":17086},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17088,"metaTitle":405,"metaDescription":406,"mainTitle":17089,"subtitle":424,"heroImage":17104,"ctaButton":447,"ctaLink":448},[404],{"data":17090,"content":17091,"nodeType":74},{},[17092,17098],{"data":17093,"content":17094,"nodeType":78},{},[17095],{"data":17096,"marks":17097,"value":416,"nodeType":82},{},[],{"data":17099,"content":17100,"nodeType":87},{},[17101],{"data":17102,"marks":17103,"value":423,"nodeType":82},{},[],{"metadata":17105,"sys":17108,"fields":17113},{"tags":17106,"concepts":17107},[],[],{"space":17109,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17111,"publishedVersion":62,"revision":44,"locale":29},{"sys":17110},{"type":12,"linkType":13,"id":14},{"sys":17112},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17114},{"url":439,"details":17115,"fileName":445,"contentType":446},{"size":441,"image":17116},{"width":443,"height":444},{"sys":17118,"fields":17121},{"id":17119,"createdAt":17120},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":17122,"slug":17123,"articleIntro":17122,"category":17124},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[17125],{"metadata":17126,"sys":17129,"fields":17136},{"tags":17127,"concepts":17128},[],[],{"space":17130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17132,"publishedVersion":395,"revision":62,"contentType":17134,"locale":29},{"sys":17131},{"type":12,"linkType":13,"id":14},{"sys":17133},{"id":21,"type":12,"linkType":22},{"sys":17135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17137,"metaTitle":405,"metaDescription":406,"mainTitle":17138,"subtitle":424,"heroImage":17153,"ctaButton":447,"ctaLink":448},[404],{"data":17139,"content":17140,"nodeType":74},{},[17141,17147],{"data":17142,"content":17143,"nodeType":78},{},[17144],{"data":17145,"marks":17146,"value":416,"nodeType":82},{},[],{"data":17148,"content":17149,"nodeType":87},{},[17150],{"data":17151,"marks":17152,"value":423,"nodeType":82},{},[],{"metadata":17154,"sys":17157,"fields":17162},{"tags":17155,"concepts":17156},[],[],{"space":17158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17160,"publishedVersion":62,"revision":44,"locale":29},{"sys":17159},{"type":12,"linkType":13,"id":14},{"sys":17161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17163},{"url":439,"details":17164,"fileName":445,"contentType":446},{"size":441,"image":17165},{"width":443,"height":444},{"sys":17167,"fields":17170},{"id":17168,"createdAt":17169},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":17171,"slug":17172,"articleIntro":17173,"category":17174},"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.",[17175],{"metadata":17176,"sys":17179,"fields":17186},{"tags":17177,"concepts":17178},[],[],{"space":17180,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17182,"publishedVersion":395,"revision":62,"contentType":17184,"locale":29},{"sys":17181},{"type":12,"linkType":13,"id":14},{"sys":17183},{"id":21,"type":12,"linkType":22},{"sys":17185},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17187,"metaTitle":405,"metaDescription":406,"mainTitle":17188,"subtitle":424,"heroImage":17203,"ctaButton":447,"ctaLink":448},[404],{"data":17189,"content":17190,"nodeType":74},{},[17191,17197],{"data":17192,"content":17193,"nodeType":78},{},[17194],{"data":17195,"marks":17196,"value":416,"nodeType":82},{},[],{"data":17198,"content":17199,"nodeType":87},{},[17200],{"data":17201,"marks":17202,"value":423,"nodeType":82},{},[],{"metadata":17204,"sys":17207,"fields":17212},{"tags":17205,"concepts":17206},[],[],{"space":17208,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17210,"publishedVersion":62,"revision":44,"locale":29},{"sys":17209},{"type":12,"linkType":13,"id":14},{"sys":17211},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17213},{"url":439,"details":17214,"fileName":445,"contentType":446},{"size":441,"image":17215},{"width":443,"height":444},{"sys":17217,"fields":17220},{"id":17218,"createdAt":17219},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":17221,"slug":17222,"articleIntro":-1,"category":17223},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[17224],{"metadata":17225,"sys":17228,"fields":17235},{"tags":17226,"concepts":17227},[],[],{"space":17229,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17231,"publishedVersion":395,"revision":62,"contentType":17233,"locale":29},{"sys":17230},{"type":12,"linkType":13,"id":14},{"sys":17232},{"id":21,"type":12,"linkType":22},{"sys":17234},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17236,"metaTitle":405,"metaDescription":406,"mainTitle":17237,"subtitle":424,"heroImage":17252,"ctaButton":447,"ctaLink":448},[404],{"data":17238,"content":17239,"nodeType":74},{},[17240,17246],{"data":17241,"content":17242,"nodeType":78},{},[17243],{"data":17244,"marks":17245,"value":416,"nodeType":82},{},[],{"data":17247,"content":17248,"nodeType":87},{},[17249],{"data":17250,"marks":17251,"value":423,"nodeType":82},{},[],{"metadata":17253,"sys":17256,"fields":17261},{"tags":17254,"concepts":17255},[],[],{"space":17257,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17259,"publishedVersion":62,"revision":44,"locale":29},{"sys":17258},{"type":12,"linkType":13,"id":14},{"sys":17260},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17262},{"url":439,"details":17263,"fileName":445,"contentType":446},{"size":441,"image":17264},{"width":443,"height":444},{"sys":17266,"fields":17269},{"id":17267,"createdAt":17268},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":17270,"slug":17271,"articleIntro":17270,"category":17272},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[17273],{"metadata":17274,"sys":17277,"fields":17284},{"tags":17275,"concepts":17276},[],[],{"space":17278,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17280,"publishedVersion":395,"revision":62,"contentType":17282,"locale":29},{"sys":17279},{"type":12,"linkType":13,"id":14},{"sys":17281},{"id":21,"type":12,"linkType":22},{"sys":17283},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17285,"metaTitle":405,"metaDescription":406,"mainTitle":17286,"subtitle":424,"heroImage":17301,"ctaButton":447,"ctaLink":448},[404],{"data":17287,"content":17288,"nodeType":74},{},[17289,17295],{"data":17290,"content":17291,"nodeType":78},{},[17292],{"data":17293,"marks":17294,"value":416,"nodeType":82},{},[],{"data":17296,"content":17297,"nodeType":87},{},[17298],{"data":17299,"marks":17300,"value":423,"nodeType":82},{},[],{"metadata":17302,"sys":17305,"fields":17310},{"tags":17303,"concepts":17304},[],[],{"space":17306,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17308,"publishedVersion":62,"revision":44,"locale":29},{"sys":17307},{"type":12,"linkType":13,"id":14},{"sys":17309},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17311},{"url":439,"details":17312,"fileName":445,"contentType":446},{"size":441,"image":17313},{"width":443,"height":444},{"sys":17315,"fields":17318},{"id":17316,"createdAt":17317},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":17319,"slug":17320,"articleIntro":17319,"category":17321},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[17322],{"metadata":17323,"sys":17326,"fields":17333},{"tags":17324,"concepts":17325},[],[],{"space":17327,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17329,"publishedVersion":395,"revision":62,"contentType":17331,"locale":29},{"sys":17328},{"type":12,"linkType":13,"id":14},{"sys":17330},{"id":21,"type":12,"linkType":22},{"sys":17332},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17334,"metaTitle":405,"metaDescription":406,"mainTitle":17335,"subtitle":424,"heroImage":17350,"ctaButton":447,"ctaLink":448},[404],{"data":17336,"content":17337,"nodeType":74},{},[17338,17344],{"data":17339,"content":17340,"nodeType":78},{},[17341],{"data":17342,"marks":17343,"value":416,"nodeType":82},{},[],{"data":17345,"content":17346,"nodeType":87},{},[17347],{"data":17348,"marks":17349,"value":423,"nodeType":82},{},[],{"metadata":17351,"sys":17354,"fields":17359},{"tags":17352,"concepts":17353},[],[],{"space":17355,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17357,"publishedVersion":62,"revision":44,"locale":29},{"sys":17356},{"type":12,"linkType":13,"id":14},{"sys":17358},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17360},{"url":439,"details":17361,"fileName":445,"contentType":446},{"size":441,"image":17362},{"width":443,"height":444},{"sys":17364,"fields":17367},{"id":17365,"createdAt":17366},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":17368,"slug":17369,"articleIntro":17368,"category":17370},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[17371],{"metadata":17372,"sys":17375,"fields":17382},{"tags":17373,"concepts":17374},[],[],{"space":17376,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17378,"publishedVersion":395,"revision":62,"contentType":17380,"locale":29},{"sys":17377},{"type":12,"linkType":13,"id":14},{"sys":17379},{"id":21,"type":12,"linkType":22},{"sys":17381},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17383,"metaTitle":405,"metaDescription":406,"mainTitle":17384,"subtitle":424,"heroImage":17399,"ctaButton":447,"ctaLink":448},[404],{"data":17385,"content":17386,"nodeType":74},{},[17387,17393],{"data":17388,"content":17389,"nodeType":78},{},[17390],{"data":17391,"marks":17392,"value":416,"nodeType":82},{},[],{"data":17394,"content":17395,"nodeType":87},{},[17396],{"data":17397,"marks":17398,"value":423,"nodeType":82},{},[],{"metadata":17400,"sys":17403,"fields":17408},{"tags":17401,"concepts":17402},[],[],{"space":17404,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17406,"publishedVersion":62,"revision":44,"locale":29},{"sys":17405},{"type":12,"linkType":13,"id":14},{"sys":17407},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17409},{"url":439,"details":17410,"fileName":445,"contentType":446},{"size":441,"image":17411},{"width":443,"height":444},{"sys":17413,"fields":17416},{"id":17414,"createdAt":17415},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":17417,"slug":17418,"articleIntro":17419,"category":17420},"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.",[17421],{"metadata":17422,"sys":17425,"fields":17432},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17428,"publishedVersion":395,"revision":62,"contentType":17430,"locale":29},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":21,"type":12,"linkType":22},{"sys":17431},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17433,"metaTitle":405,"metaDescription":406,"mainTitle":17434,"subtitle":424,"heroImage":17449,"ctaButton":447,"ctaLink":448},[404],{"data":17435,"content":17436,"nodeType":74},{},[17437,17443],{"data":17438,"content":17439,"nodeType":78},{},[17440],{"data":17441,"marks":17442,"value":416,"nodeType":82},{},[],{"data":17444,"content":17445,"nodeType":87},{},[17446],{"data":17447,"marks":17448,"value":423,"nodeType":82},{},[],{"metadata":17450,"sys":17453,"fields":17458},{"tags":17451,"concepts":17452},[],[],{"space":17454,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17456,"publishedVersion":62,"revision":44,"locale":29},{"sys":17455},{"type":12,"linkType":13,"id":14},{"sys":17457},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17459},{"url":439,"details":17460,"fileName":445,"contentType":446},{"size":441,"image":17461},{"width":443,"height":444},{"sys":17463,"fields":17466},{"id":17464,"createdAt":17465},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":17467,"slug":17468,"articleIntro":17467,"category":17469},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[17470],{"metadata":17471,"sys":17474,"fields":17481},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17477,"publishedVersion":395,"revision":62,"contentType":17479,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"sys":17480},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17482,"metaTitle":405,"metaDescription":406,"mainTitle":17483,"subtitle":424,"heroImage":17498,"ctaButton":447,"ctaLink":448},[404],{"data":17484,"content":17485,"nodeType":74},{},[17486,17492],{"data":17487,"content":17488,"nodeType":78},{},[17489],{"data":17490,"marks":17491,"value":416,"nodeType":82},{},[],{"data":17493,"content":17494,"nodeType":87},{},[17495],{"data":17496,"marks":17497,"value":423,"nodeType":82},{},[],{"metadata":17499,"sys":17502,"fields":17507},{"tags":17500,"concepts":17501},[],[],{"space":17503,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17505,"publishedVersion":62,"revision":44,"locale":29},{"sys":17504},{"type":12,"linkType":13,"id":14},{"sys":17506},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17508},{"url":439,"details":17509,"fileName":445,"contentType":446},{"size":441,"image":17510},{"width":443,"height":444},{"sys":17512,"fields":17515},{"id":17513,"createdAt":17514},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":17516,"slug":17517,"articleIntro":17516,"category":17518},"Compte 6026 - Emballages","compte-6026-emballages",[17519],{"metadata":17520,"sys":17523,"fields":17530},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17526,"publishedVersion":395,"revision":62,"contentType":17528,"locale":29},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":21,"type":12,"linkType":22},{"sys":17529},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17531,"metaTitle":405,"metaDescription":406,"mainTitle":17532,"subtitle":424,"heroImage":17547,"ctaButton":447,"ctaLink":448},[404],{"data":17533,"content":17534,"nodeType":74},{},[17535,17541],{"data":17536,"content":17537,"nodeType":78},{},[17538],{"data":17539,"marks":17540,"value":416,"nodeType":82},{},[],{"data":17542,"content":17543,"nodeType":87},{},[17544],{"data":17545,"marks":17546,"value":423,"nodeType":82},{},[],{"metadata":17548,"sys":17551,"fields":17556},{"tags":17549,"concepts":17550},[],[],{"space":17552,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17554,"publishedVersion":62,"revision":44,"locale":29},{"sys":17553},{"type":12,"linkType":13,"id":14},{"sys":17555},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17557},{"url":439,"details":17558,"fileName":445,"contentType":446},{"size":441,"image":17559},{"width":443,"height":444},{"sys":17561,"fields":17564},{"id":17562,"createdAt":17563},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17565,"slug":17566,"articleIntro":17565,"category":17567},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17568],{"metadata":17569,"sys":17572,"fields":17579},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17575,"publishedVersion":395,"revision":62,"contentType":17577,"locale":29},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":21,"type":12,"linkType":22},{"sys":17578},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17580,"metaTitle":405,"metaDescription":406,"mainTitle":17581,"subtitle":424,"heroImage":17596,"ctaButton":447,"ctaLink":448},[404],{"data":17582,"content":17583,"nodeType":74},{},[17584,17590],{"data":17585,"content":17586,"nodeType":78},{},[17587],{"data":17588,"marks":17589,"value":416,"nodeType":82},{},[],{"data":17591,"content":17592,"nodeType":87},{},[17593],{"data":17594,"marks":17595,"value":423,"nodeType":82},{},[],{"metadata":17597,"sys":17600,"fields":17605},{"tags":17598,"concepts":17599},[],[],{"space":17601,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17603,"publishedVersion":62,"revision":44,"locale":29},{"sys":17602},{"type":12,"linkType":13,"id":14},{"sys":17604},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17606},{"url":439,"details":17607,"fileName":445,"contentType":446},{"size":441,"image":17608},{"width":443,"height":444},{"sys":17610,"fields":17613},{"id":17611,"createdAt":17612},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":17614,"slug":17615,"articleIntro":17614,"category":17616},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[17617],{"metadata":17618,"sys":17621,"fields":17628},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17624,"publishedVersion":395,"revision":62,"contentType":17626,"locale":29},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":21,"type":12,"linkType":22},{"sys":17627},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17629,"metaTitle":405,"metaDescription":406,"mainTitle":17630,"subtitle":424,"heroImage":17645,"ctaButton":447,"ctaLink":448},[404],{"data":17631,"content":17632,"nodeType":74},{},[17633,17639],{"data":17634,"content":17635,"nodeType":78},{},[17636],{"data":17637,"marks":17638,"value":416,"nodeType":82},{},[],{"data":17640,"content":17641,"nodeType":87},{},[17642],{"data":17643,"marks":17644,"value":423,"nodeType":82},{},[],{"metadata":17646,"sys":17649,"fields":17654},{"tags":17647,"concepts":17648},[],[],{"space":17650,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17652,"publishedVersion":62,"revision":44,"locale":29},{"sys":17651},{"type":12,"linkType":13,"id":14},{"sys":17653},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17655},{"url":439,"details":17656,"fileName":445,"contentType":446},{"size":441,"image":17657},{"width":443,"height":444},{"sys":17659,"fields":17662},{"id":17660,"createdAt":17661},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":17663,"slug":17664,"articleIntro":17663,"category":17665},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[17666],{"metadata":17667,"sys":17670,"fields":17677},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17673,"publishedVersion":395,"revision":62,"contentType":17675,"locale":29},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":21,"type":12,"linkType":22},{"sys":17676},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17678,"metaTitle":405,"metaDescription":406,"mainTitle":17679,"subtitle":424,"heroImage":17694,"ctaButton":447,"ctaLink":448},[404],{"data":17680,"content":17681,"nodeType":74},{},[17682,17688],{"data":17683,"content":17684,"nodeType":78},{},[17685],{"data":17686,"marks":17687,"value":416,"nodeType":82},{},[],{"data":17689,"content":17690,"nodeType":87},{},[17691],{"data":17692,"marks":17693,"value":423,"nodeType":82},{},[],{"metadata":17695,"sys":17698,"fields":17703},{"tags":17696,"concepts":17697},[],[],{"space":17699,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17701,"publishedVersion":62,"revision":44,"locale":29},{"sys":17700},{"type":12,"linkType":13,"id":14},{"sys":17702},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17704},{"url":439,"details":17705,"fileName":445,"contentType":446},{"size":441,"image":17706},{"width":443,"height":444},{"sys":17708,"fields":17711},{"id":17709,"createdAt":17710},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":17712,"slug":17713,"articleIntro":17712,"category":17714},"Compte 6256 - Missions","compte-6256-missions",[17715],{"metadata":17716,"sys":17719,"fields":17726},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17722,"publishedVersion":395,"revision":62,"contentType":17724,"locale":29},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":21,"type":12,"linkType":22},{"sys":17725},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17727,"metaTitle":405,"metaDescription":406,"mainTitle":17728,"subtitle":424,"heroImage":17743,"ctaButton":447,"ctaLink":448},[404],{"data":17729,"content":17730,"nodeType":74},{},[17731,17737],{"data":17732,"content":17733,"nodeType":78},{},[17734],{"data":17735,"marks":17736,"value":416,"nodeType":82},{},[],{"data":17738,"content":17739,"nodeType":87},{},[17740],{"data":17741,"marks":17742,"value":423,"nodeType":82},{},[],{"metadata":17744,"sys":17747,"fields":17752},{"tags":17745,"concepts":17746},[],[],{"space":17748,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17750,"publishedVersion":62,"revision":44,"locale":29},{"sys":17749},{"type":12,"linkType":13,"id":14},{"sys":17751},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17753},{"url":439,"details":17754,"fileName":445,"contentType":446},{"size":441,"image":17755},{"width":443,"height":444},{"sys":17757,"fields":17760},{"id":17758,"createdAt":17759},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":17761,"slug":17762,"articleIntro":17761,"category":17763},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[17764],{"metadata":17765,"sys":17768,"fields":17775},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17771,"publishedVersion":395,"revision":62,"contentType":17773,"locale":29},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":21,"type":12,"linkType":22},{"sys":17774},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17776,"metaTitle":405,"metaDescription":406,"mainTitle":17777,"subtitle":424,"heroImage":17792,"ctaButton":447,"ctaLink":448},[404],{"data":17778,"content":17779,"nodeType":74},{},[17780,17786],{"data":17781,"content":17782,"nodeType":78},{},[17783],{"data":17784,"marks":17785,"value":416,"nodeType":82},{},[],{"data":17787,"content":17788,"nodeType":87},{},[17789],{"data":17790,"marks":17791,"value":423,"nodeType":82},{},[],{"metadata":17793,"sys":17796,"fields":17801},{"tags":17794,"concepts":17795},[],[],{"space":17797,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17799,"publishedVersion":62,"revision":44,"locale":29},{"sys":17798},{"type":12,"linkType":13,"id":14},{"sys":17800},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17802},{"url":439,"details":17803,"fileName":445,"contentType":446},{"size":441,"image":17804},{"width":443,"height":444},{"sys":17806,"fields":17809},{"id":17807,"createdAt":17808},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":17810,"slug":17811,"articleIntro":17810,"category":17812},"2961 - Titres de participation","compte-2961-titres-de-participation",[17813],{"metadata":17814,"sys":17817,"fields":17824},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17820,"publishedVersion":395,"revision":62,"contentType":17822,"locale":29},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":21,"type":12,"linkType":22},{"sys":17823},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17825,"metaTitle":405,"metaDescription":406,"mainTitle":17826,"subtitle":424,"heroImage":17841,"ctaButton":447,"ctaLink":448},[404],{"data":17827,"content":17828,"nodeType":74},{},[17829,17835],{"data":17830,"content":17831,"nodeType":78},{},[17832],{"data":17833,"marks":17834,"value":416,"nodeType":82},{},[],{"data":17836,"content":17837,"nodeType":87},{},[17838],{"data":17839,"marks":17840,"value":423,"nodeType":82},{},[],{"metadata":17842,"sys":17845,"fields":17850},{"tags":17843,"concepts":17844},[],[],{"space":17846,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17848,"publishedVersion":62,"revision":44,"locale":29},{"sys":17847},{"type":12,"linkType":13,"id":14},{"sys":17849},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17851},{"url":439,"details":17852,"fileName":445,"contentType":446},{"size":441,"image":17853},{"width":443,"height":444},{"sys":17855,"fields":17858},{"id":17856,"createdAt":17857},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":17859,"slug":17860,"articleIntro":17859,"category":17861},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[17862],{"metadata":17863,"sys":17866,"fields":17873},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17869,"publishedVersion":395,"revision":62,"contentType":17871,"locale":29},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":21,"type":12,"linkType":22},{"sys":17872},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17874,"metaTitle":405,"metaDescription":406,"mainTitle":17875,"subtitle":424,"heroImage":17890,"ctaButton":447,"ctaLink":448},[404],{"data":17876,"content":17877,"nodeType":74},{},[17878,17884],{"data":17879,"content":17880,"nodeType":78},{},[17881],{"data":17882,"marks":17883,"value":416,"nodeType":82},{},[],{"data":17885,"content":17886,"nodeType":87},{},[17887],{"data":17888,"marks":17889,"value":423,"nodeType":82},{},[],{"metadata":17891,"sys":17894,"fields":17899},{"tags":17892,"concepts":17893},[],[],{"space":17895,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17897,"publishedVersion":62,"revision":44,"locale":29},{"sys":17896},{"type":12,"linkType":13,"id":14},{"sys":17898},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17900},{"url":439,"details":17901,"fileName":445,"contentType":446},{"size":441,"image":17902},{"width":443,"height":444},{"sys":17904,"fields":17907},{"id":17905,"createdAt":17906},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":17908,"slug":17909,"articleIntro":17908,"category":17910},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[17911],{"metadata":17912,"sys":17915,"fields":17922},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17918,"publishedVersion":395,"revision":62,"contentType":17920,"locale":29},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":21,"type":12,"linkType":22},{"sys":17921},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17923,"metaTitle":405,"metaDescription":406,"mainTitle":17924,"subtitle":424,"heroImage":17939,"ctaButton":447,"ctaLink":448},[404],{"data":17925,"content":17926,"nodeType":74},{},[17927,17933],{"data":17928,"content":17929,"nodeType":78},{},[17930],{"data":17931,"marks":17932,"value":416,"nodeType":82},{},[],{"data":17934,"content":17935,"nodeType":87},{},[17936],{"data":17937,"marks":17938,"value":423,"nodeType":82},{},[],{"metadata":17940,"sys":17943,"fields":17948},{"tags":17941,"concepts":17942},[],[],{"space":17944,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17946,"publishedVersion":62,"revision":44,"locale":29},{"sys":17945},{"type":12,"linkType":13,"id":14},{"sys":17947},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17949},{"url":439,"details":17950,"fileName":445,"contentType":446},{"size":441,"image":17951},{"width":443,"height":444},{"sys":17953,"fields":17955},{"id":17954,"createdAt":15552},"162s9jHJG3pe8Lo9DnYq87",{"title":17956,"slug":17957,"articleIntro":17956,"category":17958},"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",[17959],{"metadata":17960,"sys":17963,"fields":17970},{"tags":17961,"concepts":17962},[],[],{"space":17964,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17966,"publishedVersion":395,"revision":62,"contentType":17968,"locale":29},{"sys":17965},{"type":12,"linkType":13,"id":14},{"sys":17967},{"id":21,"type":12,"linkType":22},{"sys":17969},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17971,"metaTitle":405,"metaDescription":406,"mainTitle":17972,"subtitle":424,"heroImage":17987,"ctaButton":447,"ctaLink":448},[404],{"data":17973,"content":17974,"nodeType":74},{},[17975,17981],{"data":17976,"content":17977,"nodeType":78},{},[17978],{"data":17979,"marks":17980,"value":416,"nodeType":82},{},[],{"data":17982,"content":17983,"nodeType":87},{},[17984],{"data":17985,"marks":17986,"value":423,"nodeType":82},{},[],{"metadata":17988,"sys":17991,"fields":17996},{"tags":17989,"concepts":17990},[],[],{"space":17992,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17994,"publishedVersion":62,"revision":44,"locale":29},{"sys":17993},{"type":12,"linkType":13,"id":14},{"sys":17995},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17997},{"url":439,"details":17998,"fileName":445,"contentType":446},{"size":441,"image":17999},{"width":443,"height":444},{"sys":18001,"fields":18004},{"id":18002,"createdAt":18003},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":18005,"slug":18006,"articleIntro":18005,"category":18007},"Classe 15 - Provisions","classe-15-provisions",[18008],{"metadata":18009,"sys":18012,"fields":18019},{"tags":18010,"concepts":18011},[],[],{"space":18013,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18015,"publishedVersion":395,"revision":62,"contentType":18017,"locale":29},{"sys":18014},{"type":12,"linkType":13,"id":14},{"sys":18016},{"id":21,"type":12,"linkType":22},{"sys":18018},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18020,"metaTitle":405,"metaDescription":406,"mainTitle":18021,"subtitle":424,"heroImage":18036,"ctaButton":447,"ctaLink":448},[404],{"data":18022,"content":18023,"nodeType":74},{},[18024,18030],{"data":18025,"content":18026,"nodeType":78},{},[18027],{"data":18028,"marks":18029,"value":416,"nodeType":82},{},[],{"data":18031,"content":18032,"nodeType":87},{},[18033],{"data":18034,"marks":18035,"value":423,"nodeType":82},{},[],{"metadata":18037,"sys":18040,"fields":18045},{"tags":18038,"concepts":18039},[],[],{"space":18041,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18043,"publishedVersion":62,"revision":44,"locale":29},{"sys":18042},{"type":12,"linkType":13,"id":14},{"sys":18044},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18046},{"url":439,"details":18047,"fileName":445,"contentType":446},{"size":441,"image":18048},{"width":443,"height":444},{"sys":18050,"fields":18053},{"id":18051,"createdAt":18052},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":18054,"slug":18055,"articleIntro":18054,"category":18056},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[18057],{"metadata":18058,"sys":18061,"fields":18068},{"tags":18059,"concepts":18060},[],[],{"space":18062,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18064,"publishedVersion":395,"revision":62,"contentType":18066,"locale":29},{"sys":18063},{"type":12,"linkType":13,"id":14},{"sys":18065},{"id":21,"type":12,"linkType":22},{"sys":18067},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18069,"metaTitle":405,"metaDescription":406,"mainTitle":18070,"subtitle":424,"heroImage":18085,"ctaButton":447,"ctaLink":448},[404],{"data":18071,"content":18072,"nodeType":74},{},[18073,18079],{"data":18074,"content":18075,"nodeType":78},{},[18076],{"data":18077,"marks":18078,"value":416,"nodeType":82},{},[],{"data":18080,"content":18081,"nodeType":87},{},[18082],{"data":18083,"marks":18084,"value":423,"nodeType":82},{},[],{"metadata":18086,"sys":18089,"fields":18094},{"tags":18087,"concepts":18088},[],[],{"space":18090,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18092,"publishedVersion":62,"revision":44,"locale":29},{"sys":18091},{"type":12,"linkType":13,"id":14},{"sys":18093},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18095},{"url":439,"details":18096,"fileName":445,"contentType":446},{"size":441,"image":18097},{"width":443,"height":444},{"sys":18099,"fields":18102},{"id":18100,"createdAt":18101},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":18103,"slug":18104,"articleIntro":18103,"category":18105},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[18106],{"metadata":18107,"sys":18110,"fields":18117},{"tags":18108,"concepts":18109},[],[],{"space":18111,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18113,"publishedVersion":395,"revision":62,"contentType":18115,"locale":29},{"sys":18112},{"type":12,"linkType":13,"id":14},{"sys":18114},{"id":21,"type":12,"linkType":22},{"sys":18116},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18118,"metaTitle":405,"metaDescription":406,"mainTitle":18119,"subtitle":424,"heroImage":18134,"ctaButton":447,"ctaLink":448},[404],{"data":18120,"content":18121,"nodeType":74},{},[18122,18128],{"data":18123,"content":18124,"nodeType":78},{},[18125],{"data":18126,"marks":18127,"value":416,"nodeType":82},{},[],{"data":18129,"content":18130,"nodeType":87},{},[18131],{"data":18132,"marks":18133,"value":423,"nodeType":82},{},[],{"metadata":18135,"sys":18138,"fields":18143},{"tags":18136,"concepts":18137},[],[],{"space":18139,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18141,"publishedVersion":62,"revision":44,"locale":29},{"sys":18140},{"type":12,"linkType":13,"id":14},{"sys":18142},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18144},{"url":439,"details":18145,"fileName":445,"contentType":446},{"size":441,"image":18146},{"width":443,"height":444},{"sys":18148,"fields":18151},{"id":18149,"createdAt":18150},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":18152,"slug":18153,"articleIntro":18152,"category":18154},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[18155],{"metadata":18156,"sys":18159,"fields":18166},{"tags":18157,"concepts":18158},[],[],{"space":18160,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18162,"publishedVersion":395,"revision":62,"contentType":18164,"locale":29},{"sys":18161},{"type":12,"linkType":13,"id":14},{"sys":18163},{"id":21,"type":12,"linkType":22},{"sys":18165},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18167,"metaTitle":405,"metaDescription":406,"mainTitle":18168,"subtitle":424,"heroImage":18183,"ctaButton":447,"ctaLink":448},[404],{"data":18169,"content":18170,"nodeType":74},{},[18171,18177],{"data":18172,"content":18173,"nodeType":78},{},[18174],{"data":18175,"marks":18176,"value":416,"nodeType":82},{},[],{"data":18178,"content":18179,"nodeType":87},{},[18180],{"data":18181,"marks":18182,"value":423,"nodeType":82},{},[],{"metadata":18184,"sys":18187,"fields":18192},{"tags":18185,"concepts":18186},[],[],{"space":18188,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18190,"publishedVersion":62,"revision":44,"locale":29},{"sys":18189},{"type":12,"linkType":13,"id":14},{"sys":18191},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18193},{"url":439,"details":18194,"fileName":445,"contentType":446},{"size":441,"image":18195},{"width":443,"height":444},{"sys":18197,"fields":18200},{"id":18198,"createdAt":18199},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":18201,"slug":18202,"articleIntro":18201,"category":18203},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[18204],{"metadata":18205,"sys":18208,"fields":18215},{"tags":18206,"concepts":18207},[],[],{"space":18209,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18211,"publishedVersion":395,"revision":62,"contentType":18213,"locale":29},{"sys":18210},{"type":12,"linkType":13,"id":14},{"sys":18212},{"id":21,"type":12,"linkType":22},{"sys":18214},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18216,"metaTitle":405,"metaDescription":406,"mainTitle":18217,"subtitle":424,"heroImage":18232,"ctaButton":447,"ctaLink":448},[404],{"data":18218,"content":18219,"nodeType":74},{},[18220,18226],{"data":18221,"content":18222,"nodeType":78},{},[18223],{"data":18224,"marks":18225,"value":416,"nodeType":82},{},[],{"data":18227,"content":18228,"nodeType":87},{},[18229],{"data":18230,"marks":18231,"value":423,"nodeType":82},{},[],{"metadata":18233,"sys":18236,"fields":18241},{"tags":18234,"concepts":18235},[],[],{"space":18237,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18239,"publishedVersion":62,"revision":44,"locale":29},{"sys":18238},{"type":12,"linkType":13,"id":14},{"sys":18240},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18242},{"url":439,"details":18243,"fileName":445,"contentType":446},{"size":441,"image":18244},{"width":443,"height":444},{"sys":18246,"fields":18249},{"id":18247,"createdAt":18248},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18250,"slug":18251,"articleIntro":18250,"category":18252},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18253],{"metadata":18254,"sys":18257,"fields":18264},{"tags":18255,"concepts":18256},[],[],{"space":18258,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18260,"publishedVersion":395,"revision":62,"contentType":18262,"locale":29},{"sys":18259},{"type":12,"linkType":13,"id":14},{"sys":18261},{"id":21,"type":12,"linkType":22},{"sys":18263},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18265,"metaTitle":405,"metaDescription":406,"mainTitle":18266,"subtitle":424,"heroImage":18281,"ctaButton":447,"ctaLink":448},[404],{"data":18267,"content":18268,"nodeType":74},{},[18269,18275],{"data":18270,"content":18271,"nodeType":78},{},[18272],{"data":18273,"marks":18274,"value":416,"nodeType":82},{},[],{"data":18276,"content":18277,"nodeType":87},{},[18278],{"data":18279,"marks":18280,"value":423,"nodeType":82},{},[],{"metadata":18282,"sys":18285,"fields":18290},{"tags":18283,"concepts":18284},[],[],{"space":18286,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18288,"publishedVersion":62,"revision":44,"locale":29},{"sys":18287},{"type":12,"linkType":13,"id":14},{"sys":18289},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18291},{"url":439,"details":18292,"fileName":445,"contentType":446},{"size":441,"image":18293},{"width":443,"height":444},{"sys":18295,"fields":18298},{"id":18296,"createdAt":18297},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":18299,"slug":18300,"articleIntro":-1,"category":18301},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[18302],{"metadata":18303,"sys":18306,"fields":18313},{"tags":18304,"concepts":18305},[],[],{"space":18307,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18309,"publishedVersion":395,"revision":62,"contentType":18311,"locale":29},{"sys":18308},{"type":12,"linkType":13,"id":14},{"sys":18310},{"id":21,"type":12,"linkType":22},{"sys":18312},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18314,"metaTitle":405,"metaDescription":406,"mainTitle":18315,"subtitle":424,"heroImage":18330,"ctaButton":447,"ctaLink":448},[404],{"data":18316,"content":18317,"nodeType":74},{},[18318,18324],{"data":18319,"content":18320,"nodeType":78},{},[18321],{"data":18322,"marks":18323,"value":416,"nodeType":82},{},[],{"data":18325,"content":18326,"nodeType":87},{},[18327],{"data":18328,"marks":18329,"value":423,"nodeType":82},{},[],{"metadata":18331,"sys":18334,"fields":18339},{"tags":18332,"concepts":18333},[],[],{"space":18335,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18337,"publishedVersion":62,"revision":44,"locale":29},{"sys":18336},{"type":12,"linkType":13,"id":14},{"sys":18338},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18340},{"url":439,"details":18341,"fileName":445,"contentType":446},{"size":441,"image":18342},{"width":443,"height":444},{"sys":18344,"fields":18347},{"id":18345,"createdAt":18346},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":18348,"slug":18349,"articleIntro":-1,"category":18350},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[18351],{"metadata":18352,"sys":18355,"fields":18362},{"tags":18353,"concepts":18354},[],[],{"space":18356,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18358,"publishedVersion":395,"revision":62,"contentType":18360,"locale":29},{"sys":18357},{"type":12,"linkType":13,"id":14},{"sys":18359},{"id":21,"type":12,"linkType":22},{"sys":18361},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18363,"metaTitle":405,"metaDescription":406,"mainTitle":18364,"subtitle":424,"heroImage":18379,"ctaButton":447,"ctaLink":448},[404],{"data":18365,"content":18366,"nodeType":74},{},[18367,18373],{"data":18368,"content":18369,"nodeType":78},{},[18370],{"data":18371,"marks":18372,"value":416,"nodeType":82},{},[],{"data":18374,"content":18375,"nodeType":87},{},[18376],{"data":18377,"marks":18378,"value":423,"nodeType":82},{},[],{"metadata":18380,"sys":18383,"fields":18388},{"tags":18381,"concepts":18382},[],[],{"space":18384,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18386,"publishedVersion":62,"revision":44,"locale":29},{"sys":18385},{"type":12,"linkType":13,"id":14},{"sys":18387},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18389},{"url":439,"details":18390,"fileName":445,"contentType":446},{"size":441,"image":18391},{"width":443,"height":444},{"sys":18393,"fields":18396},{"id":18394,"createdAt":18395},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":18397,"slug":18398,"articleIntro":-1,"category":18399},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[18400],{"metadata":18401,"sys":18404,"fields":18411},{"tags":18402,"concepts":18403},[],[],{"space":18405,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18407,"publishedVersion":395,"revision":62,"contentType":18409,"locale":29},{"sys":18406},{"type":12,"linkType":13,"id":14},{"sys":18408},{"id":21,"type":12,"linkType":22},{"sys":18410},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18412,"metaTitle":405,"metaDescription":406,"mainTitle":18413,"subtitle":424,"heroImage":18428,"ctaButton":447,"ctaLink":448},[404],{"data":18414,"content":18415,"nodeType":74},{},[18416,18422],{"data":18417,"content":18418,"nodeType":78},{},[18419],{"data":18420,"marks":18421,"value":416,"nodeType":82},{},[],{"data":18423,"content":18424,"nodeType":87},{},[18425],{"data":18426,"marks":18427,"value":423,"nodeType":82},{},[],{"metadata":18429,"sys":18432,"fields":18437},{"tags":18430,"concepts":18431},[],[],{"space":18433,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18435,"publishedVersion":62,"revision":44,"locale":29},{"sys":18434},{"type":12,"linkType":13,"id":14},{"sys":18436},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18438},{"url":439,"details":18439,"fileName":445,"contentType":446},{"size":441,"image":18440},{"width":443,"height":444},{"sys":18442,"fields":18445},{"id":18443,"createdAt":18444},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":18446,"slug":18447,"articleIntro":-1,"category":18448},"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",[18449],{"metadata":18450,"sys":18453,"fields":18460},{"tags":18451,"concepts":18452},[],[],{"space":18454,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18456,"publishedVersion":395,"revision":62,"contentType":18458,"locale":29},{"sys":18455},{"type":12,"linkType":13,"id":14},{"sys":18457},{"id":21,"type":12,"linkType":22},{"sys":18459},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18461,"metaTitle":405,"metaDescription":406,"mainTitle":18462,"subtitle":424,"heroImage":18477,"ctaButton":447,"ctaLink":448},[404],{"data":18463,"content":18464,"nodeType":74},{},[18465,18471],{"data":18466,"content":18467,"nodeType":78},{},[18468],{"data":18469,"marks":18470,"value":416,"nodeType":82},{},[],{"data":18472,"content":18473,"nodeType":87},{},[18474],{"data":18475,"marks":18476,"value":423,"nodeType":82},{},[],{"metadata":18478,"sys":18481,"fields":18486},{"tags":18479,"concepts":18480},[],[],{"space":18482,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18484,"publishedVersion":62,"revision":44,"locale":29},{"sys":18483},{"type":12,"linkType":13,"id":14},{"sys":18485},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18487},{"url":439,"details":18488,"fileName":445,"contentType":446},{"size":441,"image":18489},{"width":443,"height":444},{"sys":18491,"fields":18494},{"id":18492,"createdAt":18493},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":18495,"slug":18496,"articleIntro":18495,"category":18497},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[18498],{"metadata":18499,"sys":18502,"fields":18509},{"tags":18500,"concepts":18501},[],[],{"space":18503,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18505,"publishedVersion":395,"revision":62,"contentType":18507,"locale":29},{"sys":18504},{"type":12,"linkType":13,"id":14},{"sys":18506},{"id":21,"type":12,"linkType":22},{"sys":18508},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18510,"metaTitle":405,"metaDescription":406,"mainTitle":18511,"subtitle":424,"heroImage":18526,"ctaButton":447,"ctaLink":448},[404],{"data":18512,"content":18513,"nodeType":74},{},[18514,18520],{"data":18515,"content":18516,"nodeType":78},{},[18517],{"data":18518,"marks":18519,"value":416,"nodeType":82},{},[],{"data":18521,"content":18522,"nodeType":87},{},[18523],{"data":18524,"marks":18525,"value":423,"nodeType":82},{},[],{"metadata":18527,"sys":18530,"fields":18535},{"tags":18528,"concepts":18529},[],[],{"space":18531,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18533,"publishedVersion":62,"revision":44,"locale":29},{"sys":18532},{"type":12,"linkType":13,"id":14},{"sys":18534},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18536},{"url":439,"details":18537,"fileName":445,"contentType":446},{"size":441,"image":18538},{"width":443,"height":444},{"sys":18540,"fields":18543},{"id":18541,"createdAt":18542},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":18544,"slug":18545,"articleIntro":18544,"category":18546},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[18547],{"metadata":18548,"sys":18551,"fields":18558},{"tags":18549,"concepts":18550},[],[],{"space":18552,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18554,"publishedVersion":395,"revision":62,"contentType":18556,"locale":29},{"sys":18553},{"type":12,"linkType":13,"id":14},{"sys":18555},{"id":21,"type":12,"linkType":22},{"sys":18557},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18559,"metaTitle":405,"metaDescription":406,"mainTitle":18560,"subtitle":424,"heroImage":18575,"ctaButton":447,"ctaLink":448},[404],{"data":18561,"content":18562,"nodeType":74},{},[18563,18569],{"data":18564,"content":18565,"nodeType":78},{},[18566],{"data":18567,"marks":18568,"value":416,"nodeType":82},{},[],{"data":18570,"content":18571,"nodeType":87},{},[18572],{"data":18573,"marks":18574,"value":423,"nodeType":82},{},[],{"metadata":18576,"sys":18579,"fields":18584},{"tags":18577,"concepts":18578},[],[],{"space":18580,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18582,"publishedVersion":62,"revision":44,"locale":29},{"sys":18581},{"type":12,"linkType":13,"id":14},{"sys":18583},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18585},{"url":439,"details":18586,"fileName":445,"contentType":446},{"size":441,"image":18587},{"width":443,"height":444},{"sys":18589,"fields":18592},{"id":18590,"createdAt":18591},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18593,"slug":18594,"articleIntro":-1,"category":18595},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18596],{"metadata":18597,"sys":18600,"fields":18607},{"tags":18598,"concepts":18599},[],[],{"space":18601,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18603,"publishedVersion":395,"revision":62,"contentType":18605,"locale":29},{"sys":18602},{"type":12,"linkType":13,"id":14},{"sys":18604},{"id":21,"type":12,"linkType":22},{"sys":18606},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18608,"metaTitle":405,"metaDescription":406,"mainTitle":18609,"subtitle":424,"heroImage":18624,"ctaButton":447,"ctaLink":448},[404],{"data":18610,"content":18611,"nodeType":74},{},[18612,18618],{"data":18613,"content":18614,"nodeType":78},{},[18615],{"data":18616,"marks":18617,"value":416,"nodeType":82},{},[],{"data":18619,"content":18620,"nodeType":87},{},[18621],{"data":18622,"marks":18623,"value":423,"nodeType":82},{},[],{"metadata":18625,"sys":18628,"fields":18633},{"tags":18626,"concepts":18627},[],[],{"space":18629,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18631,"publishedVersion":62,"revision":44,"locale":29},{"sys":18630},{"type":12,"linkType":13,"id":14},{"sys":18632},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18634},{"url":439,"details":18635,"fileName":445,"contentType":446},{"size":441,"image":18636},{"width":443,"height":444},{"sys":18638,"fields":18641},{"id":18639,"createdAt":18640},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":18642,"slug":18643,"articleIntro":-1,"category":18644},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[18645],{"metadata":18646,"sys":18649,"fields":18656},{"tags":18647,"concepts":18648},[],[],{"space":18650,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18652,"publishedVersion":395,"revision":62,"contentType":18654,"locale":29},{"sys":18651},{"type":12,"linkType":13,"id":14},{"sys":18653},{"id":21,"type":12,"linkType":22},{"sys":18655},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18657,"metaTitle":405,"metaDescription":406,"mainTitle":18658,"subtitle":424,"heroImage":18673,"ctaButton":447,"ctaLink":448},[404],{"data":18659,"content":18660,"nodeType":74},{},[18661,18667],{"data":18662,"content":18663,"nodeType":78},{},[18664],{"data":18665,"marks":18666,"value":416,"nodeType":82},{},[],{"data":18668,"content":18669,"nodeType":87},{},[18670],{"data":18671,"marks":18672,"value":423,"nodeType":82},{},[],{"metadata":18674,"sys":18677,"fields":18682},{"tags":18675,"concepts":18676},[],[],{"space":18678,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18680,"publishedVersion":62,"revision":44,"locale":29},{"sys":18679},{"type":12,"linkType":13,"id":14},{"sys":18681},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18683},{"url":439,"details":18684,"fileName":445,"contentType":446},{"size":441,"image":18685},{"width":443,"height":444},{"sys":18687,"fields":18690},{"id":18688,"createdAt":18689},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":18691,"slug":18692,"articleIntro":18691,"category":18693},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[18694],{"metadata":18695,"sys":18698,"fields":18705},{"tags":18696,"concepts":18697},[],[],{"space":18699,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18701,"publishedVersion":395,"revision":62,"contentType":18703,"locale":29},{"sys":18700},{"type":12,"linkType":13,"id":14},{"sys":18702},{"id":21,"type":12,"linkType":22},{"sys":18704},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18706,"metaTitle":405,"metaDescription":406,"mainTitle":18707,"subtitle":424,"heroImage":18722,"ctaButton":447,"ctaLink":448},[404],{"data":18708,"content":18709,"nodeType":74},{},[18710,18716],{"data":18711,"content":18712,"nodeType":78},{},[18713],{"data":18714,"marks":18715,"value":416,"nodeType":82},{},[],{"data":18717,"content":18718,"nodeType":87},{},[18719],{"data":18720,"marks":18721,"value":423,"nodeType":82},{},[],{"metadata":18723,"sys":18726,"fields":18731},{"tags":18724,"concepts":18725},[],[],{"space":18727,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18729,"publishedVersion":62,"revision":44,"locale":29},{"sys":18728},{"type":12,"linkType":13,"id":14},{"sys":18730},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18732},{"url":439,"details":18733,"fileName":445,"contentType":446},{"size":441,"image":18734},{"width":443,"height":444},{"sys":18736,"fields":18739},{"id":18737,"createdAt":18738},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18740,"slug":18741,"articleIntro":18740,"category":18742},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18743],{"metadata":18744,"sys":18747,"fields":18754},{"tags":18745,"concepts":18746},[],[],{"space":18748,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18750,"publishedVersion":395,"revision":62,"contentType":18752,"locale":29},{"sys":18749},{"type":12,"linkType":13,"id":14},{"sys":18751},{"id":21,"type":12,"linkType":22},{"sys":18753},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18755,"metaTitle":405,"metaDescription":406,"mainTitle":18756,"subtitle":424,"heroImage":18771,"ctaButton":447,"ctaLink":448},[404],{"data":18757,"content":18758,"nodeType":74},{},[18759,18765],{"data":18760,"content":18761,"nodeType":78},{},[18762],{"data":18763,"marks":18764,"value":416,"nodeType":82},{},[],{"data":18766,"content":18767,"nodeType":87},{},[18768],{"data":18769,"marks":18770,"value":423,"nodeType":82},{},[],{"metadata":18772,"sys":18775,"fields":18780},{"tags":18773,"concepts":18774},[],[],{"space":18776,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18778,"publishedVersion":62,"revision":44,"locale":29},{"sys":18777},{"type":12,"linkType":13,"id":14},{"sys":18779},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18781},{"url":439,"details":18782,"fileName":445,"contentType":446},{"size":441,"image":18783},{"width":443,"height":444},{"sys":18785,"fields":18788},{"id":18786,"createdAt":18787},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":18789,"slug":18790,"articleIntro":18789,"category":18791},"Compte 213 - Constructions","compte-213-constructions",[18792],{"metadata":18793,"sys":18796,"fields":18803},{"tags":18794,"concepts":18795},[],[],{"space":18797,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18799,"publishedVersion":395,"revision":62,"contentType":18801,"locale":29},{"sys":18798},{"type":12,"linkType":13,"id":14},{"sys":18800},{"id":21,"type":12,"linkType":22},{"sys":18802},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18804,"metaTitle":405,"metaDescription":406,"mainTitle":18805,"subtitle":424,"heroImage":18820,"ctaButton":447,"ctaLink":448},[404],{"data":18806,"content":18807,"nodeType":74},{},[18808,18814],{"data":18809,"content":18810,"nodeType":78},{},[18811],{"data":18812,"marks":18813,"value":416,"nodeType":82},{},[],{"data":18815,"content":18816,"nodeType":87},{},[18817],{"data":18818,"marks":18819,"value":423,"nodeType":82},{},[],{"metadata":18821,"sys":18824,"fields":18829},{"tags":18822,"concepts":18823},[],[],{"space":18825,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18827,"publishedVersion":62,"revision":44,"locale":29},{"sys":18826},{"type":12,"linkType":13,"id":14},{"sys":18828},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18830},{"url":439,"details":18831,"fileName":445,"contentType":446},{"size":441,"image":18832},{"width":443,"height":444},{"sys":18834,"fields":18837},{"id":18835,"createdAt":18836},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":18838,"slug":18839,"articleIntro":-1,"category":18840},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[18841],{"metadata":18842,"sys":18845,"fields":18852},{"tags":18843,"concepts":18844},[],[],{"space":18846,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18848,"publishedVersion":395,"revision":62,"contentType":18850,"locale":29},{"sys":18847},{"type":12,"linkType":13,"id":14},{"sys":18849},{"id":21,"type":12,"linkType":22},{"sys":18851},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18853,"metaTitle":405,"metaDescription":406,"mainTitle":18854,"subtitle":424,"heroImage":18869,"ctaButton":447,"ctaLink":448},[404],{"data":18855,"content":18856,"nodeType":74},{},[18857,18863],{"data":18858,"content":18859,"nodeType":78},{},[18860],{"data":18861,"marks":18862,"value":416,"nodeType":82},{},[],{"data":18864,"content":18865,"nodeType":87},{},[18866],{"data":18867,"marks":18868,"value":423,"nodeType":82},{},[],{"metadata":18870,"sys":18873,"fields":18878},{"tags":18871,"concepts":18872},[],[],{"space":18874,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18876,"publishedVersion":62,"revision":44,"locale":29},{"sys":18875},{"type":12,"linkType":13,"id":14},{"sys":18877},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18879},{"url":439,"details":18880,"fileName":445,"contentType":446},{"size":441,"image":18881},{"width":443,"height":444},{"sys":18883,"fields":18886},{"id":18884,"createdAt":18885},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":18887,"slug":18888,"articleIntro":18887,"category":18889},"Compte 451 - Groupe","compte-451-groupe",[18890],{"metadata":18891,"sys":18894,"fields":18901},{"tags":18892,"concepts":18893},[],[],{"space":18895,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18897,"publishedVersion":395,"revision":62,"contentType":18899,"locale":29},{"sys":18896},{"type":12,"linkType":13,"id":14},{"sys":18898},{"id":21,"type":12,"linkType":22},{"sys":18900},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18902,"metaTitle":405,"metaDescription":406,"mainTitle":18903,"subtitle":424,"heroImage":18918,"ctaButton":447,"ctaLink":448},[404],{"data":18904,"content":18905,"nodeType":74},{},[18906,18912],{"data":18907,"content":18908,"nodeType":78},{},[18909],{"data":18910,"marks":18911,"value":416,"nodeType":82},{},[],{"data":18913,"content":18914,"nodeType":87},{},[18915],{"data":18916,"marks":18917,"value":423,"nodeType":82},{},[],{"metadata":18919,"sys":18922,"fields":18927},{"tags":18920,"concepts":18921},[],[],{"space":18923,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18925,"publishedVersion":62,"revision":44,"locale":29},{"sys":18924},{"type":12,"linkType":13,"id":14},{"sys":18926},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18928},{"url":439,"details":18929,"fileName":445,"contentType":446},{"size":441,"image":18930},{"width":443,"height":444},{"sys":18932,"fields":18935},{"id":18933,"createdAt":18934},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":18936,"slug":18937,"articleIntro":18936,"category":18938},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[18939],{"metadata":18940,"sys":18943,"fields":18950},{"tags":18941,"concepts":18942},[],[],{"space":18944,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18946,"publishedVersion":395,"revision":62,"contentType":18948,"locale":29},{"sys":18945},{"type":12,"linkType":13,"id":14},{"sys":18947},{"id":21,"type":12,"linkType":22},{"sys":18949},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18951,"metaTitle":405,"metaDescription":406,"mainTitle":18952,"subtitle":424,"heroImage":18967,"ctaButton":447,"ctaLink":448},[404],{"data":18953,"content":18954,"nodeType":74},{},[18955,18961],{"data":18956,"content":18957,"nodeType":78},{},[18958],{"data":18959,"marks":18960,"value":416,"nodeType":82},{},[],{"data":18962,"content":18963,"nodeType":87},{},[18964],{"data":18965,"marks":18966,"value":423,"nodeType":82},{},[],{"metadata":18968,"sys":18971,"fields":18976},{"tags":18969,"concepts":18970},[],[],{"space":18972,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18974,"publishedVersion":62,"revision":44,"locale":29},{"sys":18973},{"type":12,"linkType":13,"id":14},{"sys":18975},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18977},{"url":439,"details":18978,"fileName":445,"contentType":446},{"size":441,"image":18979},{"width":443,"height":444},{"sys":18981,"fields":18984},{"id":18982,"createdAt":18983},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":18985,"slug":18986,"articleIntro":18985,"category":18987},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[18988],{"metadata":18989,"sys":18992,"fields":18999},{"tags":18990,"concepts":18991},[],[],{"space":18993,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18995,"publishedVersion":395,"revision":62,"contentType":18997,"locale":29},{"sys":18994},{"type":12,"linkType":13,"id":14},{"sys":18996},{"id":21,"type":12,"linkType":22},{"sys":18998},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19000,"metaTitle":405,"metaDescription":406,"mainTitle":19001,"subtitle":424,"heroImage":19016,"ctaButton":447,"ctaLink":448},[404],{"data":19002,"content":19003,"nodeType":74},{},[19004,19010],{"data":19005,"content":19006,"nodeType":78},{},[19007],{"data":19008,"marks":19009,"value":416,"nodeType":82},{},[],{"data":19011,"content":19012,"nodeType":87},{},[19013],{"data":19014,"marks":19015,"value":423,"nodeType":82},{},[],{"metadata":19017,"sys":19020,"fields":19025},{"tags":19018,"concepts":19019},[],[],{"space":19021,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19023,"publishedVersion":62,"revision":44,"locale":29},{"sys":19022},{"type":12,"linkType":13,"id":14},{"sys":19024},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19026},{"url":439,"details":19027,"fileName":445,"contentType":446},{"size":441,"image":19028},{"width":443,"height":444},{"sys":19030,"fields":19033},{"id":19031,"createdAt":19032},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":19034,"slug":19035,"articleIntro":19034,"category":19036},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[19037],{"metadata":19038,"sys":19041,"fields":19048},{"tags":19039,"concepts":19040},[],[],{"space":19042,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19044,"publishedVersion":395,"revision":62,"contentType":19046,"locale":29},{"sys":19043},{"type":12,"linkType":13,"id":14},{"sys":19045},{"id":21,"type":12,"linkType":22},{"sys":19047},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19049,"metaTitle":405,"metaDescription":406,"mainTitle":19050,"subtitle":424,"heroImage":19065,"ctaButton":447,"ctaLink":448},[404],{"data":19051,"content":19052,"nodeType":74},{},[19053,19059],{"data":19054,"content":19055,"nodeType":78},{},[19056],{"data":19057,"marks":19058,"value":416,"nodeType":82},{},[],{"data":19060,"content":19061,"nodeType":87},{},[19062],{"data":19063,"marks":19064,"value":423,"nodeType":82},{},[],{"metadata":19066,"sys":19069,"fields":19074},{"tags":19067,"concepts":19068},[],[],{"space":19070,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19072,"publishedVersion":62,"revision":44,"locale":29},{"sys":19071},{"type":12,"linkType":13,"id":14},{"sys":19073},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19075},{"url":439,"details":19076,"fileName":445,"contentType":446},{"size":441,"image":19077},{"width":443,"height":444},{"sys":19079,"fields":19082},{"id":19080,"createdAt":19081},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":19083,"slug":19084,"articleIntro":19083,"category":19085},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[19086],{"metadata":19087,"sys":19090,"fields":19097},{"tags":19088,"concepts":19089},[],[],{"space":19091,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19093,"publishedVersion":395,"revision":62,"contentType":19095,"locale":29},{"sys":19092},{"type":12,"linkType":13,"id":14},{"sys":19094},{"id":21,"type":12,"linkType":22},{"sys":19096},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19098,"metaTitle":405,"metaDescription":406,"mainTitle":19099,"subtitle":424,"heroImage":19114,"ctaButton":447,"ctaLink":448},[404],{"data":19100,"content":19101,"nodeType":74},{},[19102,19108],{"data":19103,"content":19104,"nodeType":78},{},[19105],{"data":19106,"marks":19107,"value":416,"nodeType":82},{},[],{"data":19109,"content":19110,"nodeType":87},{},[19111],{"data":19112,"marks":19113,"value":423,"nodeType":82},{},[],{"metadata":19115,"sys":19118,"fields":19123},{"tags":19116,"concepts":19117},[],[],{"space":19119,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19121,"publishedVersion":62,"revision":44,"locale":29},{"sys":19120},{"type":12,"linkType":13,"id":14},{"sys":19122},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19124},{"url":439,"details":19125,"fileName":445,"contentType":446},{"size":441,"image":19126},{"width":443,"height":444},{"sys":19128,"fields":19131},{"id":19129,"createdAt":19130},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":19132,"slug":19133,"articleIntro":-1,"category":19134},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[19135],{"metadata":19136,"sys":19139,"fields":19146},{"tags":19137,"concepts":19138},[],[],{"space":19140,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19142,"publishedVersion":395,"revision":62,"contentType":19144,"locale":29},{"sys":19141},{"type":12,"linkType":13,"id":14},{"sys":19143},{"id":21,"type":12,"linkType":22},{"sys":19145},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19147,"metaTitle":405,"metaDescription":406,"mainTitle":19148,"subtitle":424,"heroImage":19163,"ctaButton":447,"ctaLink":448},[404],{"data":19149,"content":19150,"nodeType":74},{},[19151,19157],{"data":19152,"content":19153,"nodeType":78},{},[19154],{"data":19155,"marks":19156,"value":416,"nodeType":82},{},[],{"data":19158,"content":19159,"nodeType":87},{},[19160],{"data":19161,"marks":19162,"value":423,"nodeType":82},{},[],{"metadata":19164,"sys":19167,"fields":19172},{"tags":19165,"concepts":19166},[],[],{"space":19168,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19170,"publishedVersion":62,"revision":44,"locale":29},{"sys":19169},{"type":12,"linkType":13,"id":14},{"sys":19171},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19173},{"url":439,"details":19174,"fileName":445,"contentType":446},{"size":441,"image":19175},{"width":443,"height":444},{"sys":19177,"fields":19180},{"id":19178,"createdAt":19179},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":19181,"slug":19182,"articleIntro":19181,"category":19183},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[19184],{"metadata":19185,"sys":19188,"fields":19195},{"tags":19186,"concepts":19187},[],[],{"space":19189,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19191,"publishedVersion":395,"revision":62,"contentType":19193,"locale":29},{"sys":19190},{"type":12,"linkType":13,"id":14},{"sys":19192},{"id":21,"type":12,"linkType":22},{"sys":19194},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19196,"metaTitle":405,"metaDescription":406,"mainTitle":19197,"subtitle":424,"heroImage":19212,"ctaButton":447,"ctaLink":448},[404],{"data":19198,"content":19199,"nodeType":74},{},[19200,19206],{"data":19201,"content":19202,"nodeType":78},{},[19203],{"data":19204,"marks":19205,"value":416,"nodeType":82},{},[],{"data":19207,"content":19208,"nodeType":87},{},[19209],{"data":19210,"marks":19211,"value":423,"nodeType":82},{},[],{"metadata":19213,"sys":19216,"fields":19221},{"tags":19214,"concepts":19215},[],[],{"space":19217,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19219,"publishedVersion":62,"revision":44,"locale":29},{"sys":19218},{"type":12,"linkType":13,"id":14},{"sys":19220},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19222},{"url":439,"details":19223,"fileName":445,"contentType":446},{"size":441,"image":19224},{"width":443,"height":444},{"sys":19226,"fields":19229},{"id":19227,"createdAt":19228},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":19230,"slug":19231,"articleIntro":19230,"category":19232},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[19233],{"metadata":19234,"sys":19237,"fields":19244},{"tags":19235,"concepts":19236},[],[],{"space":19238,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19240,"publishedVersion":395,"revision":62,"contentType":19242,"locale":29},{"sys":19239},{"type":12,"linkType":13,"id":14},{"sys":19241},{"id":21,"type":12,"linkType":22},{"sys":19243},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19245,"metaTitle":405,"metaDescription":406,"mainTitle":19246,"subtitle":424,"heroImage":19261,"ctaButton":447,"ctaLink":448},[404],{"data":19247,"content":19248,"nodeType":74},{},[19249,19255],{"data":19250,"content":19251,"nodeType":78},{},[19252],{"data":19253,"marks":19254,"value":416,"nodeType":82},{},[],{"data":19256,"content":19257,"nodeType":87},{},[19258],{"data":19259,"marks":19260,"value":423,"nodeType":82},{},[],{"metadata":19262,"sys":19265,"fields":19270},{"tags":19263,"concepts":19264},[],[],{"space":19266,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19268,"publishedVersion":62,"revision":44,"locale":29},{"sys":19267},{"type":12,"linkType":13,"id":14},{"sys":19269},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19271},{"url":439,"details":19272,"fileName":445,"contentType":446},{"size":441,"image":19273},{"width":443,"height":444},{"sys":19275,"fields":19278},{"id":19276,"createdAt":19277},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19279,"slug":19280,"articleIntro":19279,"category":19281},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19282],{"metadata":19283,"sys":19286,"fields":19293},{"tags":19284,"concepts":19285},[],[],{"space":19287,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19289,"publishedVersion":395,"revision":62,"contentType":19291,"locale":29},{"sys":19288},{"type":12,"linkType":13,"id":14},{"sys":19290},{"id":21,"type":12,"linkType":22},{"sys":19292},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19294,"metaTitle":405,"metaDescription":406,"mainTitle":19295,"subtitle":424,"heroImage":19310,"ctaButton":447,"ctaLink":448},[404],{"data":19296,"content":19297,"nodeType":74},{},[19298,19304],{"data":19299,"content":19300,"nodeType":78},{},[19301],{"data":19302,"marks":19303,"value":416,"nodeType":82},{},[],{"data":19305,"content":19306,"nodeType":87},{},[19307],{"data":19308,"marks":19309,"value":423,"nodeType":82},{},[],{"metadata":19311,"sys":19314,"fields":19319},{"tags":19312,"concepts":19313},[],[],{"space":19315,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19317,"publishedVersion":62,"revision":44,"locale":29},{"sys":19316},{"type":12,"linkType":13,"id":14},{"sys":19318},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19320},{"url":439,"details":19321,"fileName":445,"contentType":446},{"size":441,"image":19322},{"width":443,"height":444},{"sys":19324,"fields":19327},{"id":19325,"createdAt":19326},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":19328,"slug":19329,"articleIntro":19328,"category":19330},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[19331],{"metadata":19332,"sys":19335,"fields":19342},{"tags":19333,"concepts":19334},[],[],{"space":19336,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19338,"publishedVersion":395,"revision":62,"contentType":19340,"locale":29},{"sys":19337},{"type":12,"linkType":13,"id":14},{"sys":19339},{"id":21,"type":12,"linkType":22},{"sys":19341},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19343,"metaTitle":405,"metaDescription":406,"mainTitle":19344,"subtitle":424,"heroImage":19359,"ctaButton":447,"ctaLink":448},[404],{"data":19345,"content":19346,"nodeType":74},{},[19347,19353],{"data":19348,"content":19349,"nodeType":78},{},[19350],{"data":19351,"marks":19352,"value":416,"nodeType":82},{},[],{"data":19354,"content":19355,"nodeType":87},{},[19356],{"data":19357,"marks":19358,"value":423,"nodeType":82},{},[],{"metadata":19360,"sys":19363,"fields":19368},{"tags":19361,"concepts":19362},[],[],{"space":19364,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19366,"publishedVersion":62,"revision":44,"locale":29},{"sys":19365},{"type":12,"linkType":13,"id":14},{"sys":19367},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19369},{"url":439,"details":19370,"fileName":445,"contentType":446},{"size":441,"image":19371},{"width":443,"height":444},{"sys":19373,"fields":19376},{"id":19374,"createdAt":19375},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":19377,"slug":19378,"articleIntro":-1,"category":19379},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[19380],{"metadata":19381,"sys":19384,"fields":19391},{"tags":19382,"concepts":19383},[],[],{"space":19385,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19387,"publishedVersion":395,"revision":62,"contentType":19389,"locale":29},{"sys":19386},{"type":12,"linkType":13,"id":14},{"sys":19388},{"id":21,"type":12,"linkType":22},{"sys":19390},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19392,"metaTitle":405,"metaDescription":406,"mainTitle":19393,"subtitle":424,"heroImage":19408,"ctaButton":447,"ctaLink":448},[404],{"data":19394,"content":19395,"nodeType":74},{},[19396,19402],{"data":19397,"content":19398,"nodeType":78},{},[19399],{"data":19400,"marks":19401,"value":416,"nodeType":82},{},[],{"data":19403,"content":19404,"nodeType":87},{},[19405],{"data":19406,"marks":19407,"value":423,"nodeType":82},{},[],{"metadata":19409,"sys":19412,"fields":19417},{"tags":19410,"concepts":19411},[],[],{"space":19413,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19415,"publishedVersion":62,"revision":44,"locale":29},{"sys":19414},{"type":12,"linkType":13,"id":14},{"sys":19416},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19418},{"url":439,"details":19419,"fileName":445,"contentType":446},{"size":441,"image":19420},{"width":443,"height":444},{"sys":19422,"fields":19425},{"id":19423,"createdAt":19424},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":19426,"slug":19427,"articleIntro":19426,"category":19428},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[19429],{"metadata":19430,"sys":19433,"fields":19440},{"tags":19431,"concepts":19432},[],[],{"space":19434,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19436,"publishedVersion":395,"revision":62,"contentType":19438,"locale":29},{"sys":19435},{"type":12,"linkType":13,"id":14},{"sys":19437},{"id":21,"type":12,"linkType":22},{"sys":19439},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19441,"metaTitle":405,"metaDescription":406,"mainTitle":19442,"subtitle":424,"heroImage":19457,"ctaButton":447,"ctaLink":448},[404],{"data":19443,"content":19444,"nodeType":74},{},[19445,19451],{"data":19446,"content":19447,"nodeType":78},{},[19448],{"data":19449,"marks":19450,"value":416,"nodeType":82},{},[],{"data":19452,"content":19453,"nodeType":87},{},[19454],{"data":19455,"marks":19456,"value":423,"nodeType":82},{},[],{"metadata":19458,"sys":19461,"fields":19466},{"tags":19459,"concepts":19460},[],[],{"space":19462,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19464,"publishedVersion":62,"revision":44,"locale":29},{"sys":19463},{"type":12,"linkType":13,"id":14},{"sys":19465},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19467},{"url":439,"details":19468,"fileName":445,"contentType":446},{"size":441,"image":19469},{"width":443,"height":444},{"sys":19471,"fields":19474},{"id":19472,"createdAt":19473},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":19475,"slug":19476,"articleIntro":19475,"category":19477},"Compte 6156 - Maintenance","compte-6156-maintenance",[19478],{"metadata":19479,"sys":19482,"fields":19489},{"tags":19480,"concepts":19481},[],[],{"space":19483,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19485,"publishedVersion":395,"revision":62,"contentType":19487,"locale":29},{"sys":19484},{"type":12,"linkType":13,"id":14},{"sys":19486},{"id":21,"type":12,"linkType":22},{"sys":19488},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19490,"metaTitle":405,"metaDescription":406,"mainTitle":19491,"subtitle":424,"heroImage":19506,"ctaButton":447,"ctaLink":448},[404],{"data":19492,"content":19493,"nodeType":74},{},[19494,19500],{"data":19495,"content":19496,"nodeType":78},{},[19497],{"data":19498,"marks":19499,"value":416,"nodeType":82},{},[],{"data":19501,"content":19502,"nodeType":87},{},[19503],{"data":19504,"marks":19505,"value":423,"nodeType":82},{},[],{"metadata":19507,"sys":19510,"fields":19515},{"tags":19508,"concepts":19509},[],[],{"space":19511,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19513,"publishedVersion":62,"revision":44,"locale":29},{"sys":19512},{"type":12,"linkType":13,"id":14},{"sys":19514},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19516},{"url":439,"details":19517,"fileName":445,"contentType":446},{"size":441,"image":19518},{"width":443,"height":444},{"sys":19520,"fields":19523},{"id":19521,"createdAt":19522},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":19524,"slug":19525,"articleIntro":-1,"category":19526},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[19527],{"metadata":19528,"sys":19531,"fields":19538},{"tags":19529,"concepts":19530},[],[],{"space":19532,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19534,"publishedVersion":395,"revision":62,"contentType":19536,"locale":29},{"sys":19533},{"type":12,"linkType":13,"id":14},{"sys":19535},{"id":21,"type":12,"linkType":22},{"sys":19537},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19539,"metaTitle":405,"metaDescription":406,"mainTitle":19540,"subtitle":424,"heroImage":19555,"ctaButton":447,"ctaLink":448},[404],{"data":19541,"content":19542,"nodeType":74},{},[19543,19549],{"data":19544,"content":19545,"nodeType":78},{},[19546],{"data":19547,"marks":19548,"value":416,"nodeType":82},{},[],{"data":19550,"content":19551,"nodeType":87},{},[19552],{"data":19553,"marks":19554,"value":423,"nodeType":82},{},[],{"metadata":19556,"sys":19559,"fields":19564},{"tags":19557,"concepts":19558},[],[],{"space":19560,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19562,"publishedVersion":62,"revision":44,"locale":29},{"sys":19561},{"type":12,"linkType":13,"id":14},{"sys":19563},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19565},{"url":439,"details":19566,"fileName":445,"contentType":446},{"size":441,"image":19567},{"width":443,"height":444},{"sys":19569,"fields":19572},{"id":19570,"createdAt":19571},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":19573,"slug":19574,"articleIntro":-1,"category":19575},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[19576],{"metadata":19577,"sys":19580,"fields":19587},{"tags":19578,"concepts":19579},[],[],{"space":19581,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19583,"publishedVersion":395,"revision":62,"contentType":19585,"locale":29},{"sys":19582},{"type":12,"linkType":13,"id":14},{"sys":19584},{"id":21,"type":12,"linkType":22},{"sys":19586},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19588,"metaTitle":405,"metaDescription":406,"mainTitle":19589,"subtitle":424,"heroImage":19604,"ctaButton":447,"ctaLink":448},[404],{"data":19590,"content":19591,"nodeType":74},{},[19592,19598],{"data":19593,"content":19594,"nodeType":78},{},[19595],{"data":19596,"marks":19597,"value":416,"nodeType":82},{},[],{"data":19599,"content":19600,"nodeType":87},{},[19601],{"data":19602,"marks":19603,"value":423,"nodeType":82},{},[],{"metadata":19605,"sys":19608,"fields":19613},{"tags":19606,"concepts":19607},[],[],{"space":19609,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19611,"publishedVersion":62,"revision":44,"locale":29},{"sys":19610},{"type":12,"linkType":13,"id":14},{"sys":19612},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19614},{"url":439,"details":19615,"fileName":445,"contentType":446},{"size":441,"image":19616},{"width":443,"height":444},{"sys":19618,"fields":19621},{"id":19619,"createdAt":19620},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":19622,"slug":19623,"articleIntro":-1,"category":19624},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[19625],{"metadata":19626,"sys":19629,"fields":19636},{"tags":19627,"concepts":19628},[],[],{"space":19630,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19632,"publishedVersion":395,"revision":62,"contentType":19634,"locale":29},{"sys":19631},{"type":12,"linkType":13,"id":14},{"sys":19633},{"id":21,"type":12,"linkType":22},{"sys":19635},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19637,"metaTitle":405,"metaDescription":406,"mainTitle":19638,"subtitle":424,"heroImage":19653,"ctaButton":447,"ctaLink":448},[404],{"data":19639,"content":19640,"nodeType":74},{},[19641,19647],{"data":19642,"content":19643,"nodeType":78},{},[19644],{"data":19645,"marks":19646,"value":416,"nodeType":82},{},[],{"data":19648,"content":19649,"nodeType":87},{},[19650],{"data":19651,"marks":19652,"value":423,"nodeType":82},{},[],{"metadata":19654,"sys":19657,"fields":19662},{"tags":19655,"concepts":19656},[],[],{"space":19658,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19660,"publishedVersion":62,"revision":44,"locale":29},{"sys":19659},{"type":12,"linkType":13,"id":14},{"sys":19661},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19663},{"url":439,"details":19664,"fileName":445,"contentType":446},{"size":441,"image":19665},{"width":443,"height":444},{"sys":19667,"fields":19670},{"id":19668,"createdAt":19669},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":19671,"slug":19672,"articleIntro":19671,"category":19673},"6021 - Matières consommables","compte-6021-matieres-consommables",[19674],{"metadata":19675,"sys":19678,"fields":19685},{"tags":19676,"concepts":19677},[],[],{"space":19679,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19681,"publishedVersion":395,"revision":62,"contentType":19683,"locale":29},{"sys":19680},{"type":12,"linkType":13,"id":14},{"sys":19682},{"id":21,"type":12,"linkType":22},{"sys":19684},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19686,"metaTitle":405,"metaDescription":406,"mainTitle":19687,"subtitle":424,"heroImage":19702,"ctaButton":447,"ctaLink":448},[404],{"data":19688,"content":19689,"nodeType":74},{},[19690,19696],{"data":19691,"content":19692,"nodeType":78},{},[19693],{"data":19694,"marks":19695,"value":416,"nodeType":82},{},[],{"data":19697,"content":19698,"nodeType":87},{},[19699],{"data":19700,"marks":19701,"value":423,"nodeType":82},{},[],{"metadata":19703,"sys":19706,"fields":19711},{"tags":19704,"concepts":19705},[],[],{"space":19707,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19709,"publishedVersion":62,"revision":44,"locale":29},{"sys":19708},{"type":12,"linkType":13,"id":14},{"sys":19710},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19712},{"url":439,"details":19713,"fileName":445,"contentType":446},{"size":441,"image":19714},{"width":443,"height":444},{"sys":19716,"fields":19719},{"id":19717,"createdAt":19718},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":19720,"slug":19721,"articleIntro":19720,"category":19722},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[19723],{"metadata":19724,"sys":19727,"fields":19734},{"tags":19725,"concepts":19726},[],[],{"space":19728,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19730,"publishedVersion":395,"revision":62,"contentType":19732,"locale":29},{"sys":19729},{"type":12,"linkType":13,"id":14},{"sys":19731},{"id":21,"type":12,"linkType":22},{"sys":19733},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19735,"metaTitle":405,"metaDescription":406,"mainTitle":19736,"subtitle":424,"heroImage":19751,"ctaButton":447,"ctaLink":448},[404],{"data":19737,"content":19738,"nodeType":74},{},[19739,19745],{"data":19740,"content":19741,"nodeType":78},{},[19742],{"data":19743,"marks":19744,"value":416,"nodeType":82},{},[],{"data":19746,"content":19747,"nodeType":87},{},[19748],{"data":19749,"marks":19750,"value":423,"nodeType":82},{},[],{"metadata":19752,"sys":19755,"fields":19760},{"tags":19753,"concepts":19754},[],[],{"space":19756,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19758,"publishedVersion":62,"revision":44,"locale":29},{"sys":19757},{"type":12,"linkType":13,"id":14},{"sys":19759},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19761},{"url":439,"details":19762,"fileName":445,"contentType":446},{"size":441,"image":19763},{"width":443,"height":444},{"sys":19765,"fields":19768},{"id":19766,"createdAt":19767},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":19769,"slug":19770,"articleIntro":19769,"category":19771},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[19772],{"metadata":19773,"sys":19776,"fields":19783},{"tags":19774,"concepts":19775},[],[],{"space":19777,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19779,"publishedVersion":395,"revision":62,"contentType":19781,"locale":29},{"sys":19778},{"type":12,"linkType":13,"id":14},{"sys":19780},{"id":21,"type":12,"linkType":22},{"sys":19782},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19784,"metaTitle":405,"metaDescription":406,"mainTitle":19785,"subtitle":424,"heroImage":19800,"ctaButton":447,"ctaLink":448},[404],{"data":19786,"content":19787,"nodeType":74},{},[19788,19794],{"data":19789,"content":19790,"nodeType":78},{},[19791],{"data":19792,"marks":19793,"value":416,"nodeType":82},{},[],{"data":19795,"content":19796,"nodeType":87},{},[19797],{"data":19798,"marks":19799,"value":423,"nodeType":82},{},[],{"metadata":19801,"sys":19804,"fields":19809},{"tags":19802,"concepts":19803},[],[],{"space":19805,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19807,"publishedVersion":62,"revision":44,"locale":29},{"sys":19806},{"type":12,"linkType":13,"id":14},{"sys":19808},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19810},{"url":439,"details":19811,"fileName":445,"contentType":446},{"size":441,"image":19812},{"width":443,"height":444},{"sys":19814,"fields":19817},{"id":19815,"createdAt":19816},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":19818,"slug":19819,"articleIntro":19818,"category":19820},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[19821],{"metadata":19822,"sys":19825,"fields":19832},{"tags":19823,"concepts":19824},[],[],{"space":19826,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19828,"publishedVersion":395,"revision":62,"contentType":19830,"locale":29},{"sys":19827},{"type":12,"linkType":13,"id":14},{"sys":19829},{"id":21,"type":12,"linkType":22},{"sys":19831},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19833,"metaTitle":405,"metaDescription":406,"mainTitle":19834,"subtitle":424,"heroImage":19849,"ctaButton":447,"ctaLink":448},[404],{"data":19835,"content":19836,"nodeType":74},{},[19837,19843],{"data":19838,"content":19839,"nodeType":78},{},[19840],{"data":19841,"marks":19842,"value":416,"nodeType":82},{},[],{"data":19844,"content":19845,"nodeType":87},{},[19846],{"data":19847,"marks":19848,"value":423,"nodeType":82},{},[],{"metadata":19850,"sys":19853,"fields":19858},{"tags":19851,"concepts":19852},[],[],{"space":19854,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19856,"publishedVersion":62,"revision":44,"locale":29},{"sys":19855},{"type":12,"linkType":13,"id":14},{"sys":19857},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19859},{"url":439,"details":19860,"fileName":445,"contentType":446},{"size":441,"image":19861},{"width":443,"height":444},{"sys":19863,"fields":19866},{"id":19864,"createdAt":19865},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":19867,"slug":19868,"articleIntro":19867,"category":19869},"Compte 211 - Terrains","compte-211-terrains",[19870],{"metadata":19871,"sys":19874,"fields":19881},{"tags":19872,"concepts":19873},[],[],{"space":19875,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19877,"publishedVersion":395,"revision":62,"contentType":19879,"locale":29},{"sys":19876},{"type":12,"linkType":13,"id":14},{"sys":19878},{"id":21,"type":12,"linkType":22},{"sys":19880},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19882,"metaTitle":405,"metaDescription":406,"mainTitle":19883,"subtitle":424,"heroImage":19898,"ctaButton":447,"ctaLink":448},[404],{"data":19884,"content":19885,"nodeType":74},{},[19886,19892],{"data":19887,"content":19888,"nodeType":78},{},[19889],{"data":19890,"marks":19891,"value":416,"nodeType":82},{},[],{"data":19893,"content":19894,"nodeType":87},{},[19895],{"data":19896,"marks":19897,"value":423,"nodeType":82},{},[],{"metadata":19899,"sys":19902,"fields":19907},{"tags":19900,"concepts":19901},[],[],{"space":19903,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19905,"publishedVersion":62,"revision":44,"locale":29},{"sys":19904},{"type":12,"linkType":13,"id":14},{"sys":19906},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19908},{"url":439,"details":19909,"fileName":445,"contentType":446},{"size":441,"image":19910},{"width":443,"height":444},{"sys":19912,"fields":19915},{"id":19913,"createdAt":19914},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":19916,"slug":19917,"articleIntro":19916,"category":19918},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[19919],{"metadata":19920,"sys":19923,"fields":19930},{"tags":19921,"concepts":19922},[],[],{"space":19924,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19926,"publishedVersion":395,"revision":62,"contentType":19928,"locale":29},{"sys":19925},{"type":12,"linkType":13,"id":14},{"sys":19927},{"id":21,"type":12,"linkType":22},{"sys":19929},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19931,"metaTitle":405,"metaDescription":406,"mainTitle":19932,"subtitle":424,"heroImage":19947,"ctaButton":447,"ctaLink":448},[404],{"data":19933,"content":19934,"nodeType":74},{},[19935,19941],{"data":19936,"content":19937,"nodeType":78},{},[19938],{"data":19939,"marks":19940,"value":416,"nodeType":82},{},[],{"data":19942,"content":19943,"nodeType":87},{},[19944],{"data":19945,"marks":19946,"value":423,"nodeType":82},{},[],{"metadata":19948,"sys":19951,"fields":19956},{"tags":19949,"concepts":19950},[],[],{"space":19952,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19954,"publishedVersion":62,"revision":44,"locale":29},{"sys":19953},{"type":12,"linkType":13,"id":14},{"sys":19955},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19957},{"url":439,"details":19958,"fileName":445,"contentType":446},{"size":441,"image":19959},{"width":443,"height":444},{"sys":19961,"fields":19964},{"id":19962,"createdAt":19963},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":19965,"slug":19966,"articleIntro":19965,"category":19967},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[19968],{"metadata":19969,"sys":19972,"fields":19979},{"tags":19970,"concepts":19971},[],[],{"space":19973,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19975,"publishedVersion":395,"revision":62,"contentType":19977,"locale":29},{"sys":19974},{"type":12,"linkType":13,"id":14},{"sys":19976},{"id":21,"type":12,"linkType":22},{"sys":19978},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19980,"metaTitle":405,"metaDescription":406,"mainTitle":19981,"subtitle":424,"heroImage":19996,"ctaButton":447,"ctaLink":448},[404],{"data":19982,"content":19983,"nodeType":74},{},[19984,19990],{"data":19985,"content":19986,"nodeType":78},{},[19987],{"data":19988,"marks":19989,"value":416,"nodeType":82},{},[],{"data":19991,"content":19992,"nodeType":87},{},[19993],{"data":19994,"marks":19995,"value":423,"nodeType":82},{},[],{"metadata":19997,"sys":20000,"fields":20005},{"tags":19998,"concepts":19999},[],[],{"space":20001,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20003,"publishedVersion":62,"revision":44,"locale":29},{"sys":20002},{"type":12,"linkType":13,"id":14},{"sys":20004},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20006},{"url":439,"details":20007,"fileName":445,"contentType":446},{"size":441,"image":20008},{"width":443,"height":444},{"sys":20010,"fields":20013},{"id":20011,"createdAt":20012},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":20014,"slug":20015,"articleIntro":20014,"category":20016},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[20017],{"metadata":20018,"sys":20021,"fields":20028},{"tags":20019,"concepts":20020},[],[],{"space":20022,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20024,"publishedVersion":395,"revision":62,"contentType":20026,"locale":29},{"sys":20023},{"type":12,"linkType":13,"id":14},{"sys":20025},{"id":21,"type":12,"linkType":22},{"sys":20027},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20029,"metaTitle":405,"metaDescription":406,"mainTitle":20030,"subtitle":424,"heroImage":20045,"ctaButton":447,"ctaLink":448},[404],{"data":20031,"content":20032,"nodeType":74},{},[20033,20039],{"data":20034,"content":20035,"nodeType":78},{},[20036],{"data":20037,"marks":20038,"value":416,"nodeType":82},{},[],{"data":20040,"content":20041,"nodeType":87},{},[20042],{"data":20043,"marks":20044,"value":423,"nodeType":82},{},[],{"metadata":20046,"sys":20049,"fields":20054},{"tags":20047,"concepts":20048},[],[],{"space":20050,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20052,"publishedVersion":62,"revision":44,"locale":29},{"sys":20051},{"type":12,"linkType":13,"id":14},{"sys":20053},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20055},{"url":439,"details":20056,"fileName":445,"contentType":446},{"size":441,"image":20057},{"width":443,"height":444},{"sys":20059,"fields":20062},{"id":20060,"createdAt":20061},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":20063,"slug":20064,"articleIntro":20063,"category":20065},"Compte 53 - Caisse","compte-53-caisse",[20066],{"metadata":20067,"sys":20070,"fields":20077},{"tags":20068,"concepts":20069},[],[],{"space":20071,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20073,"publishedVersion":395,"revision":62,"contentType":20075,"locale":29},{"sys":20072},{"type":12,"linkType":13,"id":14},{"sys":20074},{"id":21,"type":12,"linkType":22},{"sys":20076},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20078,"metaTitle":405,"metaDescription":406,"mainTitle":20079,"subtitle":424,"heroImage":20094,"ctaButton":447,"ctaLink":448},[404],{"data":20080,"content":20081,"nodeType":74},{},[20082,20088],{"data":20083,"content":20084,"nodeType":78},{},[20085],{"data":20086,"marks":20087,"value":416,"nodeType":82},{},[],{"data":20089,"content":20090,"nodeType":87},{},[20091],{"data":20092,"marks":20093,"value":423,"nodeType":82},{},[],{"metadata":20095,"sys":20098,"fields":20103},{"tags":20096,"concepts":20097},[],[],{"space":20099,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20101,"publishedVersion":62,"revision":44,"locale":29},{"sys":20100},{"type":12,"linkType":13,"id":14},{"sys":20102},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20104},{"url":439,"details":20105,"fileName":445,"contentType":446},{"size":441,"image":20106},{"width":443,"height":444},{"sys":20108,"fields":20111},{"id":20109,"createdAt":20110},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":20112,"slug":20113,"articleIntro":-1,"category":20114},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[20115],{"metadata":20116,"sys":20119,"fields":20126},{"tags":20117,"concepts":20118},[],[],{"space":20120,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20122,"publishedVersion":395,"revision":62,"contentType":20124,"locale":29},{"sys":20121},{"type":12,"linkType":13,"id":14},{"sys":20123},{"id":21,"type":12,"linkType":22},{"sys":20125},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20127,"metaTitle":405,"metaDescription":406,"mainTitle":20128,"subtitle":424,"heroImage":20143,"ctaButton":447,"ctaLink":448},[404],{"data":20129,"content":20130,"nodeType":74},{},[20131,20137],{"data":20132,"content":20133,"nodeType":78},{},[20134],{"data":20135,"marks":20136,"value":416,"nodeType":82},{},[],{"data":20138,"content":20139,"nodeType":87},{},[20140],{"data":20141,"marks":20142,"value":423,"nodeType":82},{},[],{"metadata":20144,"sys":20147,"fields":20152},{"tags":20145,"concepts":20146},[],[],{"space":20148,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20150,"publishedVersion":62,"revision":44,"locale":29},{"sys":20149},{"type":12,"linkType":13,"id":14},{"sys":20151},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20153},{"url":439,"details":20154,"fileName":445,"contentType":446},{"size":441,"image":20155},{"width":443,"height":444},{"sys":20157,"fields":20160},{"id":20158,"createdAt":20159},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":20161,"slug":20162,"articleIntro":20161,"category":20163},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[20164],{"metadata":20165,"sys":20168,"fields":20175},{"tags":20166,"concepts":20167},[],[],{"space":20169,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20171,"publishedVersion":395,"revision":62,"contentType":20173,"locale":29},{"sys":20170},{"type":12,"linkType":13,"id":14},{"sys":20172},{"id":21,"type":12,"linkType":22},{"sys":20174},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20176,"metaTitle":405,"metaDescription":406,"mainTitle":20177,"subtitle":424,"heroImage":20192,"ctaButton":447,"ctaLink":448},[404],{"data":20178,"content":20179,"nodeType":74},{},[20180,20186],{"data":20181,"content":20182,"nodeType":78},{},[20183],{"data":20184,"marks":20185,"value":416,"nodeType":82},{},[],{"data":20187,"content":20188,"nodeType":87},{},[20189],{"data":20190,"marks":20191,"value":423,"nodeType":82},{},[],{"metadata":20193,"sys":20196,"fields":20201},{"tags":20194,"concepts":20195},[],[],{"space":20197,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20199,"publishedVersion":62,"revision":44,"locale":29},{"sys":20198},{"type":12,"linkType":13,"id":14},{"sys":20200},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20202},{"url":439,"details":20203,"fileName":445,"contentType":446},{"size":441,"image":20204},{"width":443,"height":444},{"sys":20206,"fields":20209},{"id":20207,"createdAt":20208},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":20210,"slug":20211,"articleIntro":20210,"category":20212},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[20213],{"metadata":20214,"sys":20217,"fields":20224},{"tags":20215,"concepts":20216},[],[],{"space":20218,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20220,"publishedVersion":395,"revision":62,"contentType":20222,"locale":29},{"sys":20219},{"type":12,"linkType":13,"id":14},{"sys":20221},{"id":21,"type":12,"linkType":22},{"sys":20223},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20225,"metaTitle":405,"metaDescription":406,"mainTitle":20226,"subtitle":424,"heroImage":20241,"ctaButton":447,"ctaLink":448},[404],{"data":20227,"content":20228,"nodeType":74},{},[20229,20235],{"data":20230,"content":20231,"nodeType":78},{},[20232],{"data":20233,"marks":20234,"value":416,"nodeType":82},{},[],{"data":20236,"content":20237,"nodeType":87},{},[20238],{"data":20239,"marks":20240,"value":423,"nodeType":82},{},[],{"metadata":20242,"sys":20245,"fields":20250},{"tags":20243,"concepts":20244},[],[],{"space":20246,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20248,"publishedVersion":62,"revision":44,"locale":29},{"sys":20247},{"type":12,"linkType":13,"id":14},{"sys":20249},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20251},{"url":439,"details":20252,"fileName":445,"contentType":446},{"size":441,"image":20253},{"width":443,"height":444},{"sys":20255,"fields":20258},{"id":20256,"createdAt":20257},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":20259,"slug":20260,"articleIntro":-1,"category":20261},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[20262],{"metadata":20263,"sys":20266,"fields":20273},{"tags":20264,"concepts":20265},[],[],{"space":20267,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20269,"publishedVersion":395,"revision":62,"contentType":20271,"locale":29},{"sys":20268},{"type":12,"linkType":13,"id":14},{"sys":20270},{"id":21,"type":12,"linkType":22},{"sys":20272},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20274,"metaTitle":405,"metaDescription":406,"mainTitle":20275,"subtitle":424,"heroImage":20290,"ctaButton":447,"ctaLink":448},[404],{"data":20276,"content":20277,"nodeType":74},{},[20278,20284],{"data":20279,"content":20280,"nodeType":78},{},[20281],{"data":20282,"marks":20283,"value":416,"nodeType":82},{},[],{"data":20285,"content":20286,"nodeType":87},{},[20287],{"data":20288,"marks":20289,"value":423,"nodeType":82},{},[],{"metadata":20291,"sys":20294,"fields":20299},{"tags":20292,"concepts":20293},[],[],{"space":20295,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20297,"publishedVersion":62,"revision":44,"locale":29},{"sys":20296},{"type":12,"linkType":13,"id":14},{"sys":20298},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20300},{"url":439,"details":20301,"fileName":445,"contentType":446},{"size":441,"image":20302},{"width":443,"height":444},{"sys":20304,"fields":20307},{"id":20305,"createdAt":20306},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":20308,"slug":20309,"articleIntro":20308,"category":20310},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[20311],{"metadata":20312,"sys":20315,"fields":20322},{"tags":20313,"concepts":20314},[],[],{"space":20316,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20318,"publishedVersion":395,"revision":62,"contentType":20320,"locale":29},{"sys":20317},{"type":12,"linkType":13,"id":14},{"sys":20319},{"id":21,"type":12,"linkType":22},{"sys":20321},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20323,"metaTitle":405,"metaDescription":406,"mainTitle":20324,"subtitle":424,"heroImage":20339,"ctaButton":447,"ctaLink":448},[404],{"data":20325,"content":20326,"nodeType":74},{},[20327,20333],{"data":20328,"content":20329,"nodeType":78},{},[20330],{"data":20331,"marks":20332,"value":416,"nodeType":82},{},[],{"data":20334,"content":20335,"nodeType":87},{},[20336],{"data":20337,"marks":20338,"value":423,"nodeType":82},{},[],{"metadata":20340,"sys":20343,"fields":20348},{"tags":20341,"concepts":20342},[],[],{"space":20344,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20346,"publishedVersion":62,"revision":44,"locale":29},{"sys":20345},{"type":12,"linkType":13,"id":14},{"sys":20347},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20349},{"url":439,"details":20350,"fileName":445,"contentType":446},{"size":441,"image":20351},{"width":443,"height":444},{"sys":20353,"fields":20356},{"id":20354,"createdAt":20355},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20357,"slug":20358,"articleIntro":20357,"category":20359},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20360],{"metadata":20361,"sys":20364,"fields":20371},{"tags":20362,"concepts":20363},[],[],{"space":20365,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20367,"publishedVersion":395,"revision":62,"contentType":20369,"locale":29},{"sys":20366},{"type":12,"linkType":13,"id":14},{"sys":20368},{"id":21,"type":12,"linkType":22},{"sys":20370},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20372,"metaTitle":405,"metaDescription":406,"mainTitle":20373,"subtitle":424,"heroImage":20388,"ctaButton":447,"ctaLink":448},[404],{"data":20374,"content":20375,"nodeType":74},{},[20376,20382],{"data":20377,"content":20378,"nodeType":78},{},[20379],{"data":20380,"marks":20381,"value":416,"nodeType":82},{},[],{"data":20383,"content":20384,"nodeType":87},{},[20385],{"data":20386,"marks":20387,"value":423,"nodeType":82},{},[],{"metadata":20389,"sys":20392,"fields":20397},{"tags":20390,"concepts":20391},[],[],{"space":20393,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20395,"publishedVersion":62,"revision":44,"locale":29},{"sys":20394},{"type":12,"linkType":13,"id":14},{"sys":20396},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20398},{"url":439,"details":20399,"fileName":445,"contentType":446},{"size":441,"image":20400},{"width":443,"height":444},{"sys":20402,"fields":20405},{"id":20403,"createdAt":20404},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":20406,"slug":20407,"articleIntro":20406,"category":20408},"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",[20409],{"metadata":20410,"sys":20413,"fields":20420},{"tags":20411,"concepts":20412},[],[],{"space":20414,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20416,"publishedVersion":395,"revision":62,"contentType":20418,"locale":29},{"sys":20415},{"type":12,"linkType":13,"id":14},{"sys":20417},{"id":21,"type":12,"linkType":22},{"sys":20419},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20421,"metaTitle":405,"metaDescription":406,"mainTitle":20422,"subtitle":424,"heroImage":20437,"ctaButton":447,"ctaLink":448},[404],{"data":20423,"content":20424,"nodeType":74},{},[20425,20431],{"data":20426,"content":20427,"nodeType":78},{},[20428],{"data":20429,"marks":20430,"value":416,"nodeType":82},{},[],{"data":20432,"content":20433,"nodeType":87},{},[20434],{"data":20435,"marks":20436,"value":423,"nodeType":82},{},[],{"metadata":20438,"sys":20441,"fields":20446},{"tags":20439,"concepts":20440},[],[],{"space":20442,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20444,"publishedVersion":62,"revision":44,"locale":29},{"sys":20443},{"type":12,"linkType":13,"id":14},{"sys":20445},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20447},{"url":439,"details":20448,"fileName":445,"contentType":446},{"size":441,"image":20449},{"width":443,"height":444},{"sys":20451,"fields":20454},{"id":20452,"createdAt":20453},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":20455,"slug":20456,"articleIntro":20455,"category":20457},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[20458],{"metadata":20459,"sys":20462,"fields":20469},{"tags":20460,"concepts":20461},[],[],{"space":20463,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20465,"publishedVersion":395,"revision":62,"contentType":20467,"locale":29},{"sys":20464},{"type":12,"linkType":13,"id":14},{"sys":20466},{"id":21,"type":12,"linkType":22},{"sys":20468},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20470,"metaTitle":405,"metaDescription":406,"mainTitle":20471,"subtitle":424,"heroImage":20486,"ctaButton":447,"ctaLink":448},[404],{"data":20472,"content":20473,"nodeType":74},{},[20474,20480],{"data":20475,"content":20476,"nodeType":78},{},[20477],{"data":20478,"marks":20479,"value":416,"nodeType":82},{},[],{"data":20481,"content":20482,"nodeType":87},{},[20483],{"data":20484,"marks":20485,"value":423,"nodeType":82},{},[],{"metadata":20487,"sys":20490,"fields":20495},{"tags":20488,"concepts":20489},[],[],{"space":20491,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20493,"publishedVersion":62,"revision":44,"locale":29},{"sys":20492},{"type":12,"linkType":13,"id":14},{"sys":20494},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20496},{"url":439,"details":20497,"fileName":445,"contentType":446},{"size":441,"image":20498},{"width":443,"height":444},{"sys":20500,"fields":20503},{"id":20501,"createdAt":20502},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":20504,"slug":20505,"articleIntro":20504,"category":20506},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[20507],{"metadata":20508,"sys":20511,"fields":20518},{"tags":20509,"concepts":20510},[],[],{"space":20512,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20514,"publishedVersion":395,"revision":62,"contentType":20516,"locale":29},{"sys":20513},{"type":12,"linkType":13,"id":14},{"sys":20515},{"id":21,"type":12,"linkType":22},{"sys":20517},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20519,"metaTitle":405,"metaDescription":406,"mainTitle":20520,"subtitle":424,"heroImage":20535,"ctaButton":447,"ctaLink":448},[404],{"data":20521,"content":20522,"nodeType":74},{},[20523,20529],{"data":20524,"content":20525,"nodeType":78},{},[20526],{"data":20527,"marks":20528,"value":416,"nodeType":82},{},[],{"data":20530,"content":20531,"nodeType":87},{},[20532],{"data":20533,"marks":20534,"value":423,"nodeType":82},{},[],{"metadata":20536,"sys":20539,"fields":20544},{"tags":20537,"concepts":20538},[],[],{"space":20540,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20542,"publishedVersion":62,"revision":44,"locale":29},{"sys":20541},{"type":12,"linkType":13,"id":14},{"sys":20543},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20545},{"url":439,"details":20546,"fileName":445,"contentType":446},{"size":441,"image":20547},{"width":443,"height":444},{"sys":20549,"fields":20552},{"id":20550,"createdAt":20551},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":20553,"slug":20554,"articleIntro":-1,"category":20555},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[20556],{"metadata":20557,"sys":20560,"fields":20567},{"tags":20558,"concepts":20559},[],[],{"space":20561,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20563,"publishedVersion":395,"revision":62,"contentType":20565,"locale":29},{"sys":20562},{"type":12,"linkType":13,"id":14},{"sys":20564},{"id":21,"type":12,"linkType":22},{"sys":20566},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20568,"metaTitle":405,"metaDescription":406,"mainTitle":20569,"subtitle":424,"heroImage":20584,"ctaButton":447,"ctaLink":448},[404],{"data":20570,"content":20571,"nodeType":74},{},[20572,20578],{"data":20573,"content":20574,"nodeType":78},{},[20575],{"data":20576,"marks":20577,"value":416,"nodeType":82},{},[],{"data":20579,"content":20580,"nodeType":87},{},[20581],{"data":20582,"marks":20583,"value":423,"nodeType":82},{},[],{"metadata":20585,"sys":20588,"fields":20593},{"tags":20586,"concepts":20587},[],[],{"space":20589,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20591,"publishedVersion":62,"revision":44,"locale":29},{"sys":20590},{"type":12,"linkType":13,"id":14},{"sys":20592},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20594},{"url":439,"details":20595,"fileName":445,"contentType":446},{"size":441,"image":20596},{"width":443,"height":444},{"sys":20598,"fields":20601},{"id":20599,"createdAt":20600},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":20602,"slug":20603,"articleIntro":20602,"category":20604},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[20605],{"metadata":20606,"sys":20609,"fields":20616},{"tags":20607,"concepts":20608},[],[],{"space":20610,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20612,"publishedVersion":395,"revision":62,"contentType":20614,"locale":29},{"sys":20611},{"type":12,"linkType":13,"id":14},{"sys":20613},{"id":21,"type":12,"linkType":22},{"sys":20615},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20617,"metaTitle":405,"metaDescription":406,"mainTitle":20618,"subtitle":424,"heroImage":20633,"ctaButton":447,"ctaLink":448},[404],{"data":20619,"content":20620,"nodeType":74},{},[20621,20627],{"data":20622,"content":20623,"nodeType":78},{},[20624],{"data":20625,"marks":20626,"value":416,"nodeType":82},{},[],{"data":20628,"content":20629,"nodeType":87},{},[20630],{"data":20631,"marks":20632,"value":423,"nodeType":82},{},[],{"metadata":20634,"sys":20637,"fields":20642},{"tags":20635,"concepts":20636},[],[],{"space":20638,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20640,"publishedVersion":62,"revision":44,"locale":29},{"sys":20639},{"type":12,"linkType":13,"id":14},{"sys":20641},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20643},{"url":439,"details":20644,"fileName":445,"contentType":446},{"size":441,"image":20645},{"width":443,"height":444},{"sys":20647,"fields":20650},{"id":20648,"createdAt":20649},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":20651,"slug":20652,"articleIntro":-1,"category":20653},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[20654],{"metadata":20655,"sys":20658,"fields":20665},{"tags":20656,"concepts":20657},[],[],{"space":20659,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20661,"publishedVersion":395,"revision":62,"contentType":20663,"locale":29},{"sys":20660},{"type":12,"linkType":13,"id":14},{"sys":20662},{"id":21,"type":12,"linkType":22},{"sys":20664},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20666,"metaTitle":405,"metaDescription":406,"mainTitle":20667,"subtitle":424,"heroImage":20682,"ctaButton":447,"ctaLink":448},[404],{"data":20668,"content":20669,"nodeType":74},{},[20670,20676],{"data":20671,"content":20672,"nodeType":78},{},[20673],{"data":20674,"marks":20675,"value":416,"nodeType":82},{},[],{"data":20677,"content":20678,"nodeType":87},{},[20679],{"data":20680,"marks":20681,"value":423,"nodeType":82},{},[],{"metadata":20683,"sys":20686,"fields":20691},{"tags":20684,"concepts":20685},[],[],{"space":20687,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20689,"publishedVersion":62,"revision":44,"locale":29},{"sys":20688},{"type":12,"linkType":13,"id":14},{"sys":20690},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20692},{"url":439,"details":20693,"fileName":445,"contentType":446},{"size":441,"image":20694},{"width":443,"height":444},{"sys":20696,"fields":20699},{"id":20697,"createdAt":20698},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":20700,"slug":20701,"articleIntro":20700,"category":20702},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[20703],{"metadata":20704,"sys":20707,"fields":20714},{"tags":20705,"concepts":20706},[],[],{"space":20708,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20710,"publishedVersion":395,"revision":62,"contentType":20712,"locale":29},{"sys":20709},{"type":12,"linkType":13,"id":14},{"sys":20711},{"id":21,"type":12,"linkType":22},{"sys":20713},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20715,"metaTitle":405,"metaDescription":406,"mainTitle":20716,"subtitle":424,"heroImage":20731,"ctaButton":447,"ctaLink":448},[404],{"data":20717,"content":20718,"nodeType":74},{},[20719,20725],{"data":20720,"content":20721,"nodeType":78},{},[20722],{"data":20723,"marks":20724,"value":416,"nodeType":82},{},[],{"data":20726,"content":20727,"nodeType":87},{},[20728],{"data":20729,"marks":20730,"value":423,"nodeType":82},{},[],{"metadata":20732,"sys":20735,"fields":20740},{"tags":20733,"concepts":20734},[],[],{"space":20736,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20738,"publishedVersion":62,"revision":44,"locale":29},{"sys":20737},{"type":12,"linkType":13,"id":14},{"sys":20739},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20741},{"url":439,"details":20742,"fileName":445,"contentType":446},{"size":441,"image":20743},{"width":443,"height":444},{"sys":20745,"fields":20748},{"id":20746,"createdAt":20747},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":20749,"slug":20750,"articleIntro":20751,"category":20752},"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.",[20753],{"metadata":20754,"sys":20757,"fields":20764},{"tags":20755,"concepts":20756},[],[],{"space":20758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20760,"publishedVersion":395,"revision":62,"contentType":20762,"locale":29},{"sys":20759},{"type":12,"linkType":13,"id":14},{"sys":20761},{"id":21,"type":12,"linkType":22},{"sys":20763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20765,"metaTitle":405,"metaDescription":406,"mainTitle":20766,"subtitle":424,"heroImage":20781,"ctaButton":447,"ctaLink":448},[404],{"data":20767,"content":20768,"nodeType":74},{},[20769,20775],{"data":20770,"content":20771,"nodeType":78},{},[20772],{"data":20773,"marks":20774,"value":416,"nodeType":82},{},[],{"data":20776,"content":20777,"nodeType":87},{},[20778],{"data":20779,"marks":20780,"value":423,"nodeType":82},{},[],{"metadata":20782,"sys":20785,"fields":20790},{"tags":20783,"concepts":20784},[],[],{"space":20786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20788,"publishedVersion":62,"revision":44,"locale":29},{"sys":20787},{"type":12,"linkType":13,"id":14},{"sys":20789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20791},{"url":439,"details":20792,"fileName":445,"contentType":446},{"size":441,"image":20793},{"width":443,"height":444},{"sys":20795,"fields":20798},{"id":20796,"createdAt":20797},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":20799,"slug":20800,"articleIntro":-1,"category":20801},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[20802],{"metadata":20803,"sys":20806,"fields":20813},{"tags":20804,"concepts":20805},[],[],{"space":20807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20809,"publishedVersion":395,"revision":62,"contentType":20811,"locale":29},{"sys":20808},{"type":12,"linkType":13,"id":14},{"sys":20810},{"id":21,"type":12,"linkType":22},{"sys":20812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20814,"metaTitle":405,"metaDescription":406,"mainTitle":20815,"subtitle":424,"heroImage":20830,"ctaButton":447,"ctaLink":448},[404],{"data":20816,"content":20817,"nodeType":74},{},[20818,20824],{"data":20819,"content":20820,"nodeType":78},{},[20821],{"data":20822,"marks":20823,"value":416,"nodeType":82},{},[],{"data":20825,"content":20826,"nodeType":87},{},[20827],{"data":20828,"marks":20829,"value":423,"nodeType":82},{},[],{"metadata":20831,"sys":20834,"fields":20839},{"tags":20832,"concepts":20833},[],[],{"space":20835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20837,"publishedVersion":62,"revision":44,"locale":29},{"sys":20836},{"type":12,"linkType":13,"id":14},{"sys":20838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20840},{"url":439,"details":20841,"fileName":445,"contentType":446},{"size":441,"image":20842},{"width":443,"height":444},{"sys":20844,"fields":20847},{"id":20845,"createdAt":20846},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":20848,"slug":20849,"articleIntro":20850,"category":20851},"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. ",[20852],{"metadata":20853,"sys":20856,"fields":20863},{"tags":20854,"concepts":20855},[],[],{"space":20857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20859,"publishedVersion":395,"revision":62,"contentType":20861,"locale":29},{"sys":20858},{"type":12,"linkType":13,"id":14},{"sys":20860},{"id":21,"type":12,"linkType":22},{"sys":20862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20864,"metaTitle":405,"metaDescription":406,"mainTitle":20865,"subtitle":424,"heroImage":20880,"ctaButton":447,"ctaLink":448},[404],{"data":20866,"content":20867,"nodeType":74},{},[20868,20874],{"data":20869,"content":20870,"nodeType":78},{},[20871],{"data":20872,"marks":20873,"value":416,"nodeType":82},{},[],{"data":20875,"content":20876,"nodeType":87},{},[20877],{"data":20878,"marks":20879,"value":423,"nodeType":82},{},[],{"metadata":20881,"sys":20884,"fields":20889},{"tags":20882,"concepts":20883},[],[],{"space":20885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20887,"publishedVersion":62,"revision":44,"locale":29},{"sys":20886},{"type":12,"linkType":13,"id":14},{"sys":20888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20890},{"url":439,"details":20891,"fileName":445,"contentType":446},{"size":441,"image":20892},{"width":443,"height":444},{"sys":20894,"fields":20897},{"id":20895,"createdAt":20896},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":20898,"slug":20899,"articleIntro":20898,"category":20900},"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",[20901],{"metadata":20902,"sys":20905,"fields":20912},{"tags":20903,"concepts":20904},[],[],{"space":20906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20908,"publishedVersion":395,"revision":62,"contentType":20910,"locale":29},{"sys":20907},{"type":12,"linkType":13,"id":14},{"sys":20909},{"id":21,"type":12,"linkType":22},{"sys":20911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20913,"metaTitle":405,"metaDescription":406,"mainTitle":20914,"subtitle":424,"heroImage":20929,"ctaButton":447,"ctaLink":448},[404],{"data":20915,"content":20916,"nodeType":74},{},[20917,20923],{"data":20918,"content":20919,"nodeType":78},{},[20920],{"data":20921,"marks":20922,"value":416,"nodeType":82},{},[],{"data":20924,"content":20925,"nodeType":87},{},[20926],{"data":20927,"marks":20928,"value":423,"nodeType":82},{},[],{"metadata":20930,"sys":20933,"fields":20938},{"tags":20931,"concepts":20932},[],[],{"space":20934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20936,"publishedVersion":62,"revision":44,"locale":29},{"sys":20935},{"type":12,"linkType":13,"id":14},{"sys":20937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20939},{"url":439,"details":20940,"fileName":445,"contentType":446},{"size":441,"image":20941},{"width":443,"height":444},{"sys":20943,"fields":20946},{"id":20944,"createdAt":20945},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":20947,"slug":20948,"articleIntro":20947,"category":20949},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[20950],{"metadata":20951,"sys":20954,"fields":20961},{"tags":20952,"concepts":20953},[],[],{"space":20955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20957,"publishedVersion":395,"revision":62,"contentType":20959,"locale":29},{"sys":20956},{"type":12,"linkType":13,"id":14},{"sys":20958},{"id":21,"type":12,"linkType":22},{"sys":20960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20962,"metaTitle":405,"metaDescription":406,"mainTitle":20963,"subtitle":424,"heroImage":20978,"ctaButton":447,"ctaLink":448},[404],{"data":20964,"content":20965,"nodeType":74},{},[20966,20972],{"data":20967,"content":20968,"nodeType":78},{},[20969],{"data":20970,"marks":20971,"value":416,"nodeType":82},{},[],{"data":20973,"content":20974,"nodeType":87},{},[20975],{"data":20976,"marks":20977,"value":423,"nodeType":82},{},[],{"metadata":20979,"sys":20982,"fields":20987},{"tags":20980,"concepts":20981},[],[],{"space":20983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20985,"publishedVersion":62,"revision":44,"locale":29},{"sys":20984},{"type":12,"linkType":13,"id":14},{"sys":20986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20988},{"url":439,"details":20989,"fileName":445,"contentType":446},{"size":441,"image":20990},{"width":443,"height":444},{"sys":20992,"fields":20995},{"id":20993,"createdAt":20994},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":20996,"slug":20997,"articleIntro":20996,"category":20998},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[20999],{"metadata":21000,"sys":21003,"fields":21010},{"tags":21001,"concepts":21002},[],[],{"space":21004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21006,"publishedVersion":395,"revision":62,"contentType":21008,"locale":29},{"sys":21005},{"type":12,"linkType":13,"id":14},{"sys":21007},{"id":21,"type":12,"linkType":22},{"sys":21009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21011,"metaTitle":405,"metaDescription":406,"mainTitle":21012,"subtitle":424,"heroImage":21027,"ctaButton":447,"ctaLink":448},[404],{"data":21013,"content":21014,"nodeType":74},{},[21015,21021],{"data":21016,"content":21017,"nodeType":78},{},[21018],{"data":21019,"marks":21020,"value":416,"nodeType":82},{},[],{"data":21022,"content":21023,"nodeType":87},{},[21024],{"data":21025,"marks":21026,"value":423,"nodeType":82},{},[],{"metadata":21028,"sys":21031,"fields":21036},{"tags":21029,"concepts":21030},[],[],{"space":21032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21034,"publishedVersion":62,"revision":44,"locale":29},{"sys":21033},{"type":12,"linkType":13,"id":14},{"sys":21035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21037},{"url":439,"details":21038,"fileName":445,"contentType":446},{"size":441,"image":21039},{"width":443,"height":444},{"sys":21041,"fields":21044},{"id":21042,"createdAt":21043},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":21045,"slug":21046,"articleIntro":21045,"category":21047},"6248 - Divers","compte-6248-divers",[21048],{"metadata":21049,"sys":21052,"fields":21059},{"tags":21050,"concepts":21051},[],[],{"space":21053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21055,"publishedVersion":395,"revision":62,"contentType":21057,"locale":29},{"sys":21054},{"type":12,"linkType":13,"id":14},{"sys":21056},{"id":21,"type":12,"linkType":22},{"sys":21058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21060,"metaTitle":405,"metaDescription":406,"mainTitle":21061,"subtitle":424,"heroImage":21076,"ctaButton":447,"ctaLink":448},[404],{"data":21062,"content":21063,"nodeType":74},{},[21064,21070],{"data":21065,"content":21066,"nodeType":78},{},[21067],{"data":21068,"marks":21069,"value":416,"nodeType":82},{},[],{"data":21071,"content":21072,"nodeType":87},{},[21073],{"data":21074,"marks":21075,"value":423,"nodeType":82},{},[],{"metadata":21077,"sys":21080,"fields":21085},{"tags":21078,"concepts":21079},[],[],{"space":21081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21083,"publishedVersion":62,"revision":44,"locale":29},{"sys":21082},{"type":12,"linkType":13,"id":14},{"sys":21084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21086},{"url":439,"details":21087,"fileName":445,"contentType":446},{"size":441,"image":21088},{"width":443,"height":444},{"sys":21090,"fields":21093},{"id":21091,"createdAt":21092},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":21094,"slug":21095,"articleIntro":21094,"category":21096},"Compte 508 - Obligations","compte-508-obligations",[21097],{"metadata":21098,"sys":21101,"fields":21108},{"tags":21099,"concepts":21100},[],[],{"space":21102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21104,"publishedVersion":395,"revision":62,"contentType":21106,"locale":29},{"sys":21103},{"type":12,"linkType":13,"id":14},{"sys":21105},{"id":21,"type":12,"linkType":22},{"sys":21107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21109,"metaTitle":405,"metaDescription":406,"mainTitle":21110,"subtitle":424,"heroImage":21125,"ctaButton":447,"ctaLink":448},[404],{"data":21111,"content":21112,"nodeType":74},{},[21113,21119],{"data":21114,"content":21115,"nodeType":78},{},[21116],{"data":21117,"marks":21118,"value":416,"nodeType":82},{},[],{"data":21120,"content":21121,"nodeType":87},{},[21122],{"data":21123,"marks":21124,"value":423,"nodeType":82},{},[],{"metadata":21126,"sys":21129,"fields":21134},{"tags":21127,"concepts":21128},[],[],{"space":21130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21132,"publishedVersion":62,"revision":44,"locale":29},{"sys":21131},{"type":12,"linkType":13,"id":14},{"sys":21133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21135},{"url":439,"details":21136,"fileName":445,"contentType":446},{"size":441,"image":21137},{"width":443,"height":444},{"sys":21139,"fields":21142},{"id":21140,"createdAt":21141},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":21143,"slug":21144,"articleIntro":21143,"category":21145},"206 - Droit au bail","compte-206-droit-au-bail",[21146],{"metadata":21147,"sys":21150,"fields":21157},{"tags":21148,"concepts":21149},[],[],{"space":21151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21153,"publishedVersion":395,"revision":62,"contentType":21155,"locale":29},{"sys":21152},{"type":12,"linkType":13,"id":14},{"sys":21154},{"id":21,"type":12,"linkType":22},{"sys":21156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21158,"metaTitle":405,"metaDescription":406,"mainTitle":21159,"subtitle":424,"heroImage":21174,"ctaButton":447,"ctaLink":448},[404],{"data":21160,"content":21161,"nodeType":74},{},[21162,21168],{"data":21163,"content":21164,"nodeType":78},{},[21165],{"data":21166,"marks":21167,"value":416,"nodeType":82},{},[],{"data":21169,"content":21170,"nodeType":87},{},[21171],{"data":21172,"marks":21173,"value":423,"nodeType":82},{},[],{"metadata":21175,"sys":21178,"fields":21183},{"tags":21176,"concepts":21177},[],[],{"space":21179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21181,"publishedVersion":62,"revision":44,"locale":29},{"sys":21180},{"type":12,"linkType":13,"id":14},{"sys":21182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21184},{"url":439,"details":21185,"fileName":445,"contentType":446},{"size":441,"image":21186},{"width":443,"height":444},{"sys":21188,"fields":21191},{"id":21189,"createdAt":21190},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":21192,"slug":21193,"articleIntro":21192,"category":21194},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[21195],{"metadata":21196,"sys":21199,"fields":21206},{"tags":21197,"concepts":21198},[],[],{"space":21200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21202,"publishedVersion":395,"revision":62,"contentType":21204,"locale":29},{"sys":21201},{"type":12,"linkType":13,"id":14},{"sys":21203},{"id":21,"type":12,"linkType":22},{"sys":21205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21207,"metaTitle":405,"metaDescription":406,"mainTitle":21208,"subtitle":424,"heroImage":21223,"ctaButton":447,"ctaLink":448},[404],{"data":21209,"content":21210,"nodeType":74},{},[21211,21217],{"data":21212,"content":21213,"nodeType":78},{},[21214],{"data":21215,"marks":21216,"value":416,"nodeType":82},{},[],{"data":21218,"content":21219,"nodeType":87},{},[21220],{"data":21221,"marks":21222,"value":423,"nodeType":82},{},[],{"metadata":21224,"sys":21227,"fields":21232},{"tags":21225,"concepts":21226},[],[],{"space":21228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21230,"publishedVersion":62,"revision":44,"locale":29},{"sys":21229},{"type":12,"linkType":13,"id":14},{"sys":21231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21233},{"url":439,"details":21234,"fileName":445,"contentType":446},{"size":441,"image":21235},{"width":443,"height":444},{"sys":21237,"fields":21240},{"id":21238,"createdAt":21239},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":21241,"slug":21242,"articleIntro":21241,"category":21243},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[21244],{"metadata":21245,"sys":21248,"fields":21255},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21251,"publishedVersion":395,"revision":62,"contentType":21253,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"sys":21254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21256,"metaTitle":405,"metaDescription":406,"mainTitle":21257,"subtitle":424,"heroImage":21272,"ctaButton":447,"ctaLink":448},[404],{"data":21258,"content":21259,"nodeType":74},{},[21260,21266],{"data":21261,"content":21262,"nodeType":78},{},[21263],{"data":21264,"marks":21265,"value":416,"nodeType":82},{},[],{"data":21267,"content":21268,"nodeType":87},{},[21269],{"data":21270,"marks":21271,"value":423,"nodeType":82},{},[],{"metadata":21273,"sys":21276,"fields":21281},{"tags":21274,"concepts":21275},[],[],{"space":21277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21279,"publishedVersion":62,"revision":44,"locale":29},{"sys":21278},{"type":12,"linkType":13,"id":14},{"sys":21280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21282},{"url":439,"details":21283,"fileName":445,"contentType":446},{"size":441,"image":21284},{"width":443,"height":444},{"sys":21286,"fields":21289},{"id":21287,"createdAt":21288},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":21290,"slug":21291,"articleIntro":21290,"category":21292},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[21293],{"metadata":21294,"sys":21297,"fields":21304},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21300,"publishedVersion":395,"revision":62,"contentType":21302,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"sys":21303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21305,"metaTitle":405,"metaDescription":406,"mainTitle":21306,"subtitle":424,"heroImage":21321,"ctaButton":447,"ctaLink":448},[404],{"data":21307,"content":21308,"nodeType":74},{},[21309,21315],{"data":21310,"content":21311,"nodeType":78},{},[21312],{"data":21313,"marks":21314,"value":416,"nodeType":82},{},[],{"data":21316,"content":21317,"nodeType":87},{},[21318],{"data":21319,"marks":21320,"value":423,"nodeType":82},{},[],{"metadata":21322,"sys":21325,"fields":21330},{"tags":21323,"concepts":21324},[],[],{"space":21326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21328,"publishedVersion":62,"revision":44,"locale":29},{"sys":21327},{"type":12,"linkType":13,"id":14},{"sys":21329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21331},{"url":439,"details":21332,"fileName":445,"contentType":446},{"size":441,"image":21333},{"width":443,"height":444},{"sys":21335,"fields":21338},{"id":21336,"createdAt":21337},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":21339,"slug":21340,"articleIntro":21341,"category":21342},"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.",[21343],{"metadata":21344,"sys":21347,"fields":21354},{"tags":21345,"concepts":21346},[],[],{"space":21348,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21350,"publishedVersion":395,"revision":62,"contentType":21352,"locale":29},{"sys":21349},{"type":12,"linkType":13,"id":14},{"sys":21351},{"id":21,"type":12,"linkType":22},{"sys":21353},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21355,"metaTitle":405,"metaDescription":406,"mainTitle":21356,"subtitle":424,"heroImage":21371,"ctaButton":447,"ctaLink":448},[404],{"data":21357,"content":21358,"nodeType":74},{},[21359,21365],{"data":21360,"content":21361,"nodeType":78},{},[21362],{"data":21363,"marks":21364,"value":416,"nodeType":82},{},[],{"data":21366,"content":21367,"nodeType":87},{},[21368],{"data":21369,"marks":21370,"value":423,"nodeType":82},{},[],{"metadata":21372,"sys":21375,"fields":21380},{"tags":21373,"concepts":21374},[],[],{"space":21376,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21378,"publishedVersion":62,"revision":44,"locale":29},{"sys":21377},{"type":12,"linkType":13,"id":14},{"sys":21379},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21381},{"url":439,"details":21382,"fileName":445,"contentType":446},{"size":441,"image":21383},{"width":443,"height":444},{"sys":21385,"fields":21388},{"id":21386,"createdAt":21387},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":21389,"slug":21390,"articleIntro":-1,"category":21391},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[21392],{"metadata":21393,"sys":21396,"fields":21403},{"tags":21394,"concepts":21395},[],[],{"space":21397,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21399,"publishedVersion":395,"revision":62,"contentType":21401,"locale":29},{"sys":21398},{"type":12,"linkType":13,"id":14},{"sys":21400},{"id":21,"type":12,"linkType":22},{"sys":21402},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21404,"metaTitle":405,"metaDescription":406,"mainTitle":21405,"subtitle":424,"heroImage":21420,"ctaButton":447,"ctaLink":448},[404],{"data":21406,"content":21407,"nodeType":74},{},[21408,21414],{"data":21409,"content":21410,"nodeType":78},{},[21411],{"data":21412,"marks":21413,"value":416,"nodeType":82},{},[],{"data":21415,"content":21416,"nodeType":87},{},[21417],{"data":21418,"marks":21419,"value":423,"nodeType":82},{},[],{"metadata":21421,"sys":21424,"fields":21429},{"tags":21422,"concepts":21423},[],[],{"space":21425,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21427,"publishedVersion":62,"revision":44,"locale":29},{"sys":21426},{"type":12,"linkType":13,"id":14},{"sys":21428},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21430},{"url":439,"details":21431,"fileName":445,"contentType":446},{"size":441,"image":21432},{"width":443,"height":444},{"sys":21434,"fields":21437},{"id":21435,"createdAt":21436},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":21438,"slug":21439,"articleIntro":21438,"category":21440},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[21441],{"metadata":21442,"sys":21445,"fields":21452},{"tags":21443,"concepts":21444},[],[],{"space":21446,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21448,"publishedVersion":395,"revision":62,"contentType":21450,"locale":29},{"sys":21447},{"type":12,"linkType":13,"id":14},{"sys":21449},{"id":21,"type":12,"linkType":22},{"sys":21451},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21453,"metaTitle":405,"metaDescription":406,"mainTitle":21454,"subtitle":424,"heroImage":21469,"ctaButton":447,"ctaLink":448},[404],{"data":21455,"content":21456,"nodeType":74},{},[21457,21463],{"data":21458,"content":21459,"nodeType":78},{},[21460],{"data":21461,"marks":21462,"value":416,"nodeType":82},{},[],{"data":21464,"content":21465,"nodeType":87},{},[21466],{"data":21467,"marks":21468,"value":423,"nodeType":82},{},[],{"metadata":21470,"sys":21473,"fields":21478},{"tags":21471,"concepts":21472},[],[],{"space":21474,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21476,"publishedVersion":62,"revision":44,"locale":29},{"sys":21475},{"type":12,"linkType":13,"id":14},{"sys":21477},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21479},{"url":439,"details":21480,"fileName":445,"contentType":446},{"size":441,"image":21481},{"width":443,"height":444},{"sys":21483,"fields":21486},{"id":21484,"createdAt":21485},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":21487,"slug":21488,"articleIntro":21487,"category":21489},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[21490],{"metadata":21491,"sys":21494,"fields":21501},{"tags":21492,"concepts":21493},[],[],{"space":21495,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21497,"publishedVersion":395,"revision":62,"contentType":21499,"locale":29},{"sys":21496},{"type":12,"linkType":13,"id":14},{"sys":21498},{"id":21,"type":12,"linkType":22},{"sys":21500},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21502,"metaTitle":405,"metaDescription":406,"mainTitle":21503,"subtitle":424,"heroImage":21518,"ctaButton":447,"ctaLink":448},[404],{"data":21504,"content":21505,"nodeType":74},{},[21506,21512],{"data":21507,"content":21508,"nodeType":78},{},[21509],{"data":21510,"marks":21511,"value":416,"nodeType":82},{},[],{"data":21513,"content":21514,"nodeType":87},{},[21515],{"data":21516,"marks":21517,"value":423,"nodeType":82},{},[],{"metadata":21519,"sys":21522,"fields":21527},{"tags":21520,"concepts":21521},[],[],{"space":21523,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21525,"publishedVersion":62,"revision":44,"locale":29},{"sys":21524},{"type":12,"linkType":13,"id":14},{"sys":21526},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21528},{"url":439,"details":21529,"fileName":445,"contentType":446},{"size":441,"image":21530},{"width":443,"height":444},{"sys":21532,"fields":21535},{"id":21533,"createdAt":21534},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":21536,"slug":21537,"articleIntro":21536,"category":21538},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[21539],{"metadata":21540,"sys":21543,"fields":21550},{"tags":21541,"concepts":21542},[],[],{"space":21544,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21546,"publishedVersion":395,"revision":62,"contentType":21548,"locale":29},{"sys":21545},{"type":12,"linkType":13,"id":14},{"sys":21547},{"id":21,"type":12,"linkType":22},{"sys":21549},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21551,"metaTitle":405,"metaDescription":406,"mainTitle":21552,"subtitle":424,"heroImage":21567,"ctaButton":447,"ctaLink":448},[404],{"data":21553,"content":21554,"nodeType":74},{},[21555,21561],{"data":21556,"content":21557,"nodeType":78},{},[21558],{"data":21559,"marks":21560,"value":416,"nodeType":82},{},[],{"data":21562,"content":21563,"nodeType":87},{},[21564],{"data":21565,"marks":21566,"value":423,"nodeType":82},{},[],{"metadata":21568,"sys":21571,"fields":21576},{"tags":21569,"concepts":21570},[],[],{"space":21572,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21574,"publishedVersion":62,"revision":44,"locale":29},{"sys":21573},{"type":12,"linkType":13,"id":14},{"sys":21575},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21577},{"url":439,"details":21578,"fileName":445,"contentType":446},{"size":441,"image":21579},{"width":443,"height":444},{"sys":21581,"fields":21584},{"id":21582,"createdAt":21583},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":21585,"slug":21586,"articleIntro":21585,"category":21587},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[21588],{"metadata":21589,"sys":21592,"fields":21599},{"tags":21590,"concepts":21591},[],[],{"space":21593,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21595,"publishedVersion":395,"revision":62,"contentType":21597,"locale":29},{"sys":21594},{"type":12,"linkType":13,"id":14},{"sys":21596},{"id":21,"type":12,"linkType":22},{"sys":21598},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21600,"metaTitle":405,"metaDescription":406,"mainTitle":21601,"subtitle":424,"heroImage":21616,"ctaButton":447,"ctaLink":448},[404],{"data":21602,"content":21603,"nodeType":74},{},[21604,21610],{"data":21605,"content":21606,"nodeType":78},{},[21607],{"data":21608,"marks":21609,"value":416,"nodeType":82},{},[],{"data":21611,"content":21612,"nodeType":87},{},[21613],{"data":21614,"marks":21615,"value":423,"nodeType":82},{},[],{"metadata":21617,"sys":21620,"fields":21625},{"tags":21618,"concepts":21619},[],[],{"space":21621,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21623,"publishedVersion":62,"revision":44,"locale":29},{"sys":21622},{"type":12,"linkType":13,"id":14},{"sys":21624},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21626},{"url":439,"details":21627,"fileName":445,"contentType":446},{"size":441,"image":21628},{"width":443,"height":444},{"sys":21630,"fields":21633},{"id":21631,"createdAt":21632},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":21634,"slug":21635,"articleIntro":21634,"category":21636},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[21637],{"metadata":21638,"sys":21641,"fields":21648},{"tags":21639,"concepts":21640},[],[],{"space":21642,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21644,"publishedVersion":395,"revision":62,"contentType":21646,"locale":29},{"sys":21643},{"type":12,"linkType":13,"id":14},{"sys":21645},{"id":21,"type":12,"linkType":22},{"sys":21647},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21649,"metaTitle":405,"metaDescription":406,"mainTitle":21650,"subtitle":424,"heroImage":21665,"ctaButton":447,"ctaLink":448},[404],{"data":21651,"content":21652,"nodeType":74},{},[21653,21659],{"data":21654,"content":21655,"nodeType":78},{},[21656],{"data":21657,"marks":21658,"value":416,"nodeType":82},{},[],{"data":21660,"content":21661,"nodeType":87},{},[21662],{"data":21663,"marks":21664,"value":423,"nodeType":82},{},[],{"metadata":21666,"sys":21669,"fields":21674},{"tags":21667,"concepts":21668},[],[],{"space":21670,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21672,"publishedVersion":62,"revision":44,"locale":29},{"sys":21671},{"type":12,"linkType":13,"id":14},{"sys":21673},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21675},{"url":439,"details":21676,"fileName":445,"contentType":446},{"size":441,"image":21677},{"width":443,"height":444},{"sys":21679,"fields":21682},{"id":21680,"createdAt":21681},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":21683,"slug":21684,"articleIntro":-1,"category":21685},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[21686],{"metadata":21687,"sys":21690,"fields":21697},{"tags":21688,"concepts":21689},[],[],{"space":21691,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21693,"publishedVersion":395,"revision":62,"contentType":21695,"locale":29},{"sys":21692},{"type":12,"linkType":13,"id":14},{"sys":21694},{"id":21,"type":12,"linkType":22},{"sys":21696},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21698,"metaTitle":405,"metaDescription":406,"mainTitle":21699,"subtitle":424,"heroImage":21714,"ctaButton":447,"ctaLink":448},[404],{"data":21700,"content":21701,"nodeType":74},{},[21702,21708],{"data":21703,"content":21704,"nodeType":78},{},[21705],{"data":21706,"marks":21707,"value":416,"nodeType":82},{},[],{"data":21709,"content":21710,"nodeType":87},{},[21711],{"data":21712,"marks":21713,"value":423,"nodeType":82},{},[],{"metadata":21715,"sys":21718,"fields":21723},{"tags":21716,"concepts":21717},[],[],{"space":21719,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21721,"publishedVersion":62,"revision":44,"locale":29},{"sys":21720},{"type":12,"linkType":13,"id":14},{"sys":21722},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21724},{"url":439,"details":21725,"fileName":445,"contentType":446},{"size":441,"image":21726},{"width":443,"height":444},{"sys":21728,"fields":21731},{"id":21729,"createdAt":21730},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":21732,"slug":21733,"articleIntro":21732,"category":21734},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[21735],{"metadata":21736,"sys":21739,"fields":21746},{"tags":21737,"concepts":21738},[],[],{"space":21740,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21742,"publishedVersion":395,"revision":62,"contentType":21744,"locale":29},{"sys":21741},{"type":12,"linkType":13,"id":14},{"sys":21743},{"id":21,"type":12,"linkType":22},{"sys":21745},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21747,"metaTitle":405,"metaDescription":406,"mainTitle":21748,"subtitle":424,"heroImage":21763,"ctaButton":447,"ctaLink":448},[404],{"data":21749,"content":21750,"nodeType":74},{},[21751,21757],{"data":21752,"content":21753,"nodeType":78},{},[21754],{"data":21755,"marks":21756,"value":416,"nodeType":82},{},[],{"data":21758,"content":21759,"nodeType":87},{},[21760],{"data":21761,"marks":21762,"value":423,"nodeType":82},{},[],{"metadata":21764,"sys":21767,"fields":21772},{"tags":21765,"concepts":21766},[],[],{"space":21768,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21770,"publishedVersion":62,"revision":44,"locale":29},{"sys":21769},{"type":12,"linkType":13,"id":14},{"sys":21771},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21773},{"url":439,"details":21774,"fileName":445,"contentType":446},{"size":441,"image":21775},{"width":443,"height":444},{"sys":21777,"fields":21780},{"id":21778,"createdAt":21779},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":21781,"slug":21782,"articleIntro":21781,"category":21783},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[21784],{"metadata":21785,"sys":21788,"fields":21795},{"tags":21786,"concepts":21787},[],[],{"space":21789,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21791,"publishedVersion":395,"revision":62,"contentType":21793,"locale":29},{"sys":21790},{"type":12,"linkType":13,"id":14},{"sys":21792},{"id":21,"type":12,"linkType":22},{"sys":21794},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21796,"metaTitle":405,"metaDescription":406,"mainTitle":21797,"subtitle":424,"heroImage":21812,"ctaButton":447,"ctaLink":448},[404],{"data":21798,"content":21799,"nodeType":74},{},[21800,21806],{"data":21801,"content":21802,"nodeType":78},{},[21803],{"data":21804,"marks":21805,"value":416,"nodeType":82},{},[],{"data":21807,"content":21808,"nodeType":87},{},[21809],{"data":21810,"marks":21811,"value":423,"nodeType":82},{},[],{"metadata":21813,"sys":21816,"fields":21821},{"tags":21814,"concepts":21815},[],[],{"space":21817,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21819,"publishedVersion":62,"revision":44,"locale":29},{"sys":21818},{"type":12,"linkType":13,"id":14},{"sys":21820},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21822},{"url":439,"details":21823,"fileName":445,"contentType":446},{"size":441,"image":21824},{"width":443,"height":444},{"sys":21826,"fields":21829},{"id":21827,"createdAt":21828},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":21830,"slug":21831,"articleIntro":-1,"category":21832},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[21833],{"metadata":21834,"sys":21837,"fields":21844},{"tags":21835,"concepts":21836},[],[],{"space":21838,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21840,"publishedVersion":395,"revision":62,"contentType":21842,"locale":29},{"sys":21839},{"type":12,"linkType":13,"id":14},{"sys":21841},{"id":21,"type":12,"linkType":22},{"sys":21843},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21845,"metaTitle":405,"metaDescription":406,"mainTitle":21846,"subtitle":424,"heroImage":21861,"ctaButton":447,"ctaLink":448},[404],{"data":21847,"content":21848,"nodeType":74},{},[21849,21855],{"data":21850,"content":21851,"nodeType":78},{},[21852],{"data":21853,"marks":21854,"value":416,"nodeType":82},{},[],{"data":21856,"content":21857,"nodeType":87},{},[21858],{"data":21859,"marks":21860,"value":423,"nodeType":82},{},[],{"metadata":21862,"sys":21865,"fields":21870},{"tags":21863,"concepts":21864},[],[],{"space":21866,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21868,"publishedVersion":62,"revision":44,"locale":29},{"sys":21867},{"type":12,"linkType":13,"id":14},{"sys":21869},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21871},{"url":439,"details":21872,"fileName":445,"contentType":446},{"size":441,"image":21873},{"width":443,"height":444},{"sys":21875,"fields":21878},{"id":21876,"createdAt":21877},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":21879,"slug":21880,"articleIntro":-1,"category":21881},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[21882],{"metadata":21883,"sys":21886,"fields":21893},{"tags":21884,"concepts":21885},[],[],{"space":21887,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21889,"publishedVersion":395,"revision":62,"contentType":21891,"locale":29},{"sys":21888},{"type":12,"linkType":13,"id":14},{"sys":21890},{"id":21,"type":12,"linkType":22},{"sys":21892},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21894,"metaTitle":405,"metaDescription":406,"mainTitle":21895,"subtitle":424,"heroImage":21910,"ctaButton":447,"ctaLink":448},[404],{"data":21896,"content":21897,"nodeType":74},{},[21898,21904],{"data":21899,"content":21900,"nodeType":78},{},[21901],{"data":21902,"marks":21903,"value":416,"nodeType":82},{},[],{"data":21905,"content":21906,"nodeType":87},{},[21907],{"data":21908,"marks":21909,"value":423,"nodeType":82},{},[],{"metadata":21911,"sys":21914,"fields":21919},{"tags":21912,"concepts":21913},[],[],{"space":21915,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21917,"publishedVersion":62,"revision":44,"locale":29},{"sys":21916},{"type":12,"linkType":13,"id":14},{"sys":21918},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21920},{"url":439,"details":21921,"fileName":445,"contentType":446},{"size":441,"image":21922},{"width":443,"height":444},{"sys":21924,"fields":21927},{"id":21925,"createdAt":21926},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":21928,"slug":21929,"articleIntro":21928,"category":21930},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[21931],{"metadata":21932,"sys":21935,"fields":21942},{"tags":21933,"concepts":21934},[],[],{"space":21936,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21938,"publishedVersion":395,"revision":62,"contentType":21940,"locale":29},{"sys":21937},{"type":12,"linkType":13,"id":14},{"sys":21939},{"id":21,"type":12,"linkType":22},{"sys":21941},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21943,"metaTitle":405,"metaDescription":406,"mainTitle":21944,"subtitle":424,"heroImage":21959,"ctaButton":447,"ctaLink":448},[404],{"data":21945,"content":21946,"nodeType":74},{},[21947,21953],{"data":21948,"content":21949,"nodeType":78},{},[21950],{"data":21951,"marks":21952,"value":416,"nodeType":82},{},[],{"data":21954,"content":21955,"nodeType":87},{},[21956],{"data":21957,"marks":21958,"value":423,"nodeType":82},{},[],{"metadata":21960,"sys":21963,"fields":21968},{"tags":21961,"concepts":21962},[],[],{"space":21964,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21966,"publishedVersion":62,"revision":44,"locale":29},{"sys":21965},{"type":12,"linkType":13,"id":14},{"sys":21967},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21969},{"url":439,"details":21970,"fileName":445,"contentType":446},{"size":441,"image":21971},{"width":443,"height":444},{"sys":21973,"fields":21976},{"id":21974,"createdAt":21975},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":21977,"slug":21978,"articleIntro":21977,"category":21979},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[21980],{"metadata":21981,"sys":21984,"fields":21991},{"tags":21982,"concepts":21983},[],[],{"space":21985,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21987,"publishedVersion":395,"revision":62,"contentType":21989,"locale":29},{"sys":21986},{"type":12,"linkType":13,"id":14},{"sys":21988},{"id":21,"type":12,"linkType":22},{"sys":21990},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21992,"metaTitle":405,"metaDescription":406,"mainTitle":21993,"subtitle":424,"heroImage":22008,"ctaButton":447,"ctaLink":448},[404],{"data":21994,"content":21995,"nodeType":74},{},[21996,22002],{"data":21997,"content":21998,"nodeType":78},{},[21999],{"data":22000,"marks":22001,"value":416,"nodeType":82},{},[],{"data":22003,"content":22004,"nodeType":87},{},[22005],{"data":22006,"marks":22007,"value":423,"nodeType":82},{},[],{"metadata":22009,"sys":22012,"fields":22017},{"tags":22010,"concepts":22011},[],[],{"space":22013,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22015,"publishedVersion":62,"revision":44,"locale":29},{"sys":22014},{"type":12,"linkType":13,"id":14},{"sys":22016},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22018},{"url":439,"details":22019,"fileName":445,"contentType":446},{"size":441,"image":22020},{"width":443,"height":444},{"sys":22022,"fields":22025},{"id":22023,"createdAt":22024},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":22026,"slug":22027,"articleIntro":22026,"category":22028},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[22029],{"metadata":22030,"sys":22033,"fields":22040},{"tags":22031,"concepts":22032},[],[],{"space":22034,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22036,"publishedVersion":395,"revision":62,"contentType":22038,"locale":29},{"sys":22035},{"type":12,"linkType":13,"id":14},{"sys":22037},{"id":21,"type":12,"linkType":22},{"sys":22039},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22041,"metaTitle":405,"metaDescription":406,"mainTitle":22042,"subtitle":424,"heroImage":22057,"ctaButton":447,"ctaLink":448},[404],{"data":22043,"content":22044,"nodeType":74},{},[22045,22051],{"data":22046,"content":22047,"nodeType":78},{},[22048],{"data":22049,"marks":22050,"value":416,"nodeType":82},{},[],{"data":22052,"content":22053,"nodeType":87},{},[22054],{"data":22055,"marks":22056,"value":423,"nodeType":82},{},[],{"metadata":22058,"sys":22061,"fields":22066},{"tags":22059,"concepts":22060},[],[],{"space":22062,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22064,"publishedVersion":62,"revision":44,"locale":29},{"sys":22063},{"type":12,"linkType":13,"id":14},{"sys":22065},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22067},{"url":439,"details":22068,"fileName":445,"contentType":446},{"size":441,"image":22069},{"width":443,"height":444},{"sys":22071,"fields":22074},{"id":22072,"createdAt":22073},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":22075,"slug":22076,"articleIntro":22075,"category":22077},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[22078],{"metadata":22079,"sys":22082,"fields":22089},{"tags":22080,"concepts":22081},[],[],{"space":22083,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22085,"publishedVersion":395,"revision":62,"contentType":22087,"locale":29},{"sys":22084},{"type":12,"linkType":13,"id":14},{"sys":22086},{"id":21,"type":12,"linkType":22},{"sys":22088},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22090,"metaTitle":405,"metaDescription":406,"mainTitle":22091,"subtitle":424,"heroImage":22106,"ctaButton":447,"ctaLink":448},[404],{"data":22092,"content":22093,"nodeType":74},{},[22094,22100],{"data":22095,"content":22096,"nodeType":78},{},[22097],{"data":22098,"marks":22099,"value":416,"nodeType":82},{},[],{"data":22101,"content":22102,"nodeType":87},{},[22103],{"data":22104,"marks":22105,"value":423,"nodeType":82},{},[],{"metadata":22107,"sys":22110,"fields":22115},{"tags":22108,"concepts":22109},[],[],{"space":22111,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22113,"publishedVersion":62,"revision":44,"locale":29},{"sys":22112},{"type":12,"linkType":13,"id":14},{"sys":22114},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22116},{"url":439,"details":22117,"fileName":445,"contentType":446},{"size":441,"image":22118},{"width":443,"height":444},{"sys":22120,"fields":22123},{"id":22121,"createdAt":22122},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":22124,"slug":22125,"articleIntro":-1,"category":22126},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[22127],{"metadata":22128,"sys":22131,"fields":22138},{"tags":22129,"concepts":22130},[],[],{"space":22132,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22134,"publishedVersion":395,"revision":62,"contentType":22136,"locale":29},{"sys":22133},{"type":12,"linkType":13,"id":14},{"sys":22135},{"id":21,"type":12,"linkType":22},{"sys":22137},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22139,"metaTitle":405,"metaDescription":406,"mainTitle":22140,"subtitle":424,"heroImage":22155,"ctaButton":447,"ctaLink":448},[404],{"data":22141,"content":22142,"nodeType":74},{},[22143,22149],{"data":22144,"content":22145,"nodeType":78},{},[22146],{"data":22147,"marks":22148,"value":416,"nodeType":82},{},[],{"data":22150,"content":22151,"nodeType":87},{},[22152],{"data":22153,"marks":22154,"value":423,"nodeType":82},{},[],{"metadata":22156,"sys":22159,"fields":22164},{"tags":22157,"concepts":22158},[],[],{"space":22160,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22162,"publishedVersion":62,"revision":44,"locale":29},{"sys":22161},{"type":12,"linkType":13,"id":14},{"sys":22163},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22165},{"url":439,"details":22166,"fileName":445,"contentType":446},{"size":441,"image":22167},{"width":443,"height":444},{"sys":22169,"fields":22172},{"id":22170,"createdAt":22171},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":22173,"slug":22174,"articleIntro":22173,"category":22175},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[22176],{"metadata":22177,"sys":22180,"fields":22187},{"tags":22178,"concepts":22179},[],[],{"space":22181,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22183,"publishedVersion":395,"revision":62,"contentType":22185,"locale":29},{"sys":22182},{"type":12,"linkType":13,"id":14},{"sys":22184},{"id":21,"type":12,"linkType":22},{"sys":22186},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22188,"metaTitle":405,"metaDescription":406,"mainTitle":22189,"subtitle":424,"heroImage":22204,"ctaButton":447,"ctaLink":448},[404],{"data":22190,"content":22191,"nodeType":74},{},[22192,22198],{"data":22193,"content":22194,"nodeType":78},{},[22195],{"data":22196,"marks":22197,"value":416,"nodeType":82},{},[],{"data":22199,"content":22200,"nodeType":87},{},[22201],{"data":22202,"marks":22203,"value":423,"nodeType":82},{},[],{"metadata":22205,"sys":22208,"fields":22213},{"tags":22206,"concepts":22207},[],[],{"space":22209,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22211,"publishedVersion":62,"revision":44,"locale":29},{"sys":22210},{"type":12,"linkType":13,"id":14},{"sys":22212},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22214},{"url":439,"details":22215,"fileName":445,"contentType":446},{"size":441,"image":22216},{"width":443,"height":444},{"sys":22218,"fields":22221},{"id":22219,"createdAt":22220},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":22222,"slug":22223,"articleIntro":-1,"category":22224},"Compte 66 - Charges financières","compte-66-charges-financieres",[22225],{"metadata":22226,"sys":22229,"fields":22236},{"tags":22227,"concepts":22228},[],[],{"space":22230,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22232,"publishedVersion":395,"revision":62,"contentType":22234,"locale":29},{"sys":22231},{"type":12,"linkType":13,"id":14},{"sys":22233},{"id":21,"type":12,"linkType":22},{"sys":22235},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22237,"metaTitle":405,"metaDescription":406,"mainTitle":22238,"subtitle":424,"heroImage":22253,"ctaButton":447,"ctaLink":448},[404],{"data":22239,"content":22240,"nodeType":74},{},[22241,22247],{"data":22242,"content":22243,"nodeType":78},{},[22244],{"data":22245,"marks":22246,"value":416,"nodeType":82},{},[],{"data":22248,"content":22249,"nodeType":87},{},[22250],{"data":22251,"marks":22252,"value":423,"nodeType":82},{},[],{"metadata":22254,"sys":22257,"fields":22262},{"tags":22255,"concepts":22256},[],[],{"space":22258,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22260,"publishedVersion":62,"revision":44,"locale":29},{"sys":22259},{"type":12,"linkType":13,"id":14},{"sys":22261},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22263},{"url":439,"details":22264,"fileName":445,"contentType":446},{"size":441,"image":22265},{"width":443,"height":444},{"sys":22267,"fields":22270},{"id":22268,"createdAt":22269},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":22271,"slug":22272,"articleIntro":-1,"category":22273},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[22274],{"metadata":22275,"sys":22278,"fields":22285},{"tags":22276,"concepts":22277},[],[],{"space":22279,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22281,"publishedVersion":395,"revision":62,"contentType":22283,"locale":29},{"sys":22280},{"type":12,"linkType":13,"id":14},{"sys":22282},{"id":21,"type":12,"linkType":22},{"sys":22284},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22286,"metaTitle":405,"metaDescription":406,"mainTitle":22287,"subtitle":424,"heroImage":22302,"ctaButton":447,"ctaLink":448},[404],{"data":22288,"content":22289,"nodeType":74},{},[22290,22296],{"data":22291,"content":22292,"nodeType":78},{},[22293],{"data":22294,"marks":22295,"value":416,"nodeType":82},{},[],{"data":22297,"content":22298,"nodeType":87},{},[22299],{"data":22300,"marks":22301,"value":423,"nodeType":82},{},[],{"metadata":22303,"sys":22306,"fields":22311},{"tags":22304,"concepts":22305},[],[],{"space":22307,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22309,"publishedVersion":62,"revision":44,"locale":29},{"sys":22308},{"type":12,"linkType":13,"id":14},{"sys":22310},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22312},{"url":439,"details":22313,"fileName":445,"contentType":446},{"size":441,"image":22314},{"width":443,"height":444},{"sys":22316,"fields":22319},{"id":22317,"createdAt":22318},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":22320,"slug":22321,"articleIntro":22320,"category":22322},"6097 - de marchandises","compte-6097-de-marchandises",[22323],{"metadata":22324,"sys":22327,"fields":22334},{"tags":22325,"concepts":22326},[],[],{"space":22328,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22330,"publishedVersion":395,"revision":62,"contentType":22332,"locale":29},{"sys":22329},{"type":12,"linkType":13,"id":14},{"sys":22331},{"id":21,"type":12,"linkType":22},{"sys":22333},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22335,"metaTitle":405,"metaDescription":406,"mainTitle":22336,"subtitle":424,"heroImage":22351,"ctaButton":447,"ctaLink":448},[404],{"data":22337,"content":22338,"nodeType":74},{},[22339,22345],{"data":22340,"content":22341,"nodeType":78},{},[22342],{"data":22343,"marks":22344,"value":416,"nodeType":82},{},[],{"data":22346,"content":22347,"nodeType":87},{},[22348],{"data":22349,"marks":22350,"value":423,"nodeType":82},{},[],{"metadata":22352,"sys":22355,"fields":22360},{"tags":22353,"concepts":22354},[],[],{"space":22356,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22358,"publishedVersion":62,"revision":44,"locale":29},{"sys":22357},{"type":12,"linkType":13,"id":14},{"sys":22359},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22361},{"url":439,"details":22362,"fileName":445,"contentType":446},{"size":441,"image":22363},{"width":443,"height":444},{"sys":22365,"fields":22368},{"id":22366,"createdAt":22367},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":22369,"slug":22370,"articleIntro":22369,"category":22371},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[22372],{"metadata":22373,"sys":22376,"fields":22383},{"tags":22374,"concepts":22375},[],[],{"space":22377,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22379,"publishedVersion":395,"revision":62,"contentType":22381,"locale":29},{"sys":22378},{"type":12,"linkType":13,"id":14},{"sys":22380},{"id":21,"type":12,"linkType":22},{"sys":22382},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22384,"metaTitle":405,"metaDescription":406,"mainTitle":22385,"subtitle":424,"heroImage":22400,"ctaButton":447,"ctaLink":448},[404],{"data":22386,"content":22387,"nodeType":74},{},[22388,22394],{"data":22389,"content":22390,"nodeType":78},{},[22391],{"data":22392,"marks":22393,"value":416,"nodeType":82},{},[],{"data":22395,"content":22396,"nodeType":87},{},[22397],{"data":22398,"marks":22399,"value":423,"nodeType":82},{},[],{"metadata":22401,"sys":22404,"fields":22409},{"tags":22402,"concepts":22403},[],[],{"space":22405,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22407,"publishedVersion":62,"revision":44,"locale":29},{"sys":22406},{"type":12,"linkType":13,"id":14},{"sys":22408},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22410},{"url":439,"details":22411,"fileName":445,"contentType":446},{"size":441,"image":22412},{"width":443,"height":444},{"sys":22414,"fields":22417},{"id":22415,"createdAt":22416},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":22418,"slug":22419,"articleIntro":-1,"category":22420},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[22421],{"metadata":22422,"sys":22425,"fields":22432},{"tags":22423,"concepts":22424},[],[],{"space":22426,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22428,"publishedVersion":395,"revision":62,"contentType":22430,"locale":29},{"sys":22427},{"type":12,"linkType":13,"id":14},{"sys":22429},{"id":21,"type":12,"linkType":22},{"sys":22431},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22433,"metaTitle":405,"metaDescription":406,"mainTitle":22434,"subtitle":424,"heroImage":22449,"ctaButton":447,"ctaLink":448},[404],{"data":22435,"content":22436,"nodeType":74},{},[22437,22443],{"data":22438,"content":22439,"nodeType":78},{},[22440],{"data":22441,"marks":22442,"value":416,"nodeType":82},{},[],{"data":22444,"content":22445,"nodeType":87},{},[22446],{"data":22447,"marks":22448,"value":423,"nodeType":82},{},[],{"metadata":22450,"sys":22453,"fields":22458},{"tags":22451,"concepts":22452},[],[],{"space":22454,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22456,"publishedVersion":62,"revision":44,"locale":29},{"sys":22455},{"type":12,"linkType":13,"id":14},{"sys":22457},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22459},{"url":439,"details":22460,"fileName":445,"contentType":446},{"size":441,"image":22461},{"width":443,"height":444},{"sys":22463,"fields":22466},{"id":22464,"createdAt":22465},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":22467,"slug":22468,"articleIntro":22467,"category":22469},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[22470],{"metadata":22471,"sys":22474,"fields":22481},{"tags":22472,"concepts":22473},[],[],{"space":22475,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22477,"publishedVersion":395,"revision":62,"contentType":22479,"locale":29},{"sys":22476},{"type":12,"linkType":13,"id":14},{"sys":22478},{"id":21,"type":12,"linkType":22},{"sys":22480},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22482,"metaTitle":405,"metaDescription":406,"mainTitle":22483,"subtitle":424,"heroImage":22498,"ctaButton":447,"ctaLink":448},[404],{"data":22484,"content":22485,"nodeType":74},{},[22486,22492],{"data":22487,"content":22488,"nodeType":78},{},[22489],{"data":22490,"marks":22491,"value":416,"nodeType":82},{},[],{"data":22493,"content":22494,"nodeType":87},{},[22495],{"data":22496,"marks":22497,"value":423,"nodeType":82},{},[],{"metadata":22499,"sys":22502,"fields":22507},{"tags":22500,"concepts":22501},[],[],{"space":22503,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22505,"publishedVersion":62,"revision":44,"locale":29},{"sys":22504},{"type":12,"linkType":13,"id":14},{"sys":22506},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22508},{"url":439,"details":22509,"fileName":445,"contentType":446},{"size":441,"image":22510},{"width":443,"height":444},{"sys":22512,"fields":22515},{"id":22513,"createdAt":22514},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":22516,"slug":22517,"articleIntro":22516,"category":22518},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[22519],{"metadata":22520,"sys":22523,"fields":22530},{"tags":22521,"concepts":22522},[],[],{"space":22524,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22526,"publishedVersion":395,"revision":62,"contentType":22528,"locale":29},{"sys":22525},{"type":12,"linkType":13,"id":14},{"sys":22527},{"id":21,"type":12,"linkType":22},{"sys":22529},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22531,"metaTitle":405,"metaDescription":406,"mainTitle":22532,"subtitle":424,"heroImage":22547,"ctaButton":447,"ctaLink":448},[404],{"data":22533,"content":22534,"nodeType":74},{},[22535,22541],{"data":22536,"content":22537,"nodeType":78},{},[22538],{"data":22539,"marks":22540,"value":416,"nodeType":82},{},[],{"data":22542,"content":22543,"nodeType":87},{},[22544],{"data":22545,"marks":22546,"value":423,"nodeType":82},{},[],{"metadata":22548,"sys":22551,"fields":22556},{"tags":22549,"concepts":22550},[],[],{"space":22552,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22554,"publishedVersion":62,"revision":44,"locale":29},{"sys":22553},{"type":12,"linkType":13,"id":14},{"sys":22555},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22557},{"url":439,"details":22558,"fileName":445,"contentType":446},{"size":441,"image":22559},{"width":443,"height":444},{"sys":22561,"fields":22564},{"id":22562,"createdAt":22563},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":22565,"slug":22566,"articleIntro":-1,"category":22567},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[22568],{"metadata":22569,"sys":22572,"fields":22579},{"tags":22570,"concepts":22571},[],[],{"space":22573,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22575,"publishedVersion":395,"revision":62,"contentType":22577,"locale":29},{"sys":22574},{"type":12,"linkType":13,"id":14},{"sys":22576},{"id":21,"type":12,"linkType":22},{"sys":22578},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22580,"metaTitle":405,"metaDescription":406,"mainTitle":22581,"subtitle":424,"heroImage":22596,"ctaButton":447,"ctaLink":448},[404],{"data":22582,"content":22583,"nodeType":74},{},[22584,22590],{"data":22585,"content":22586,"nodeType":78},{},[22587],{"data":22588,"marks":22589,"value":416,"nodeType":82},{},[],{"data":22591,"content":22592,"nodeType":87},{},[22593],{"data":22594,"marks":22595,"value":423,"nodeType":82},{},[],{"metadata":22597,"sys":22600,"fields":22605},{"tags":22598,"concepts":22599},[],[],{"space":22601,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22603,"publishedVersion":62,"revision":44,"locale":29},{"sys":22602},{"type":12,"linkType":13,"id":14},{"sys":22604},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22606},{"url":439,"details":22607,"fileName":445,"contentType":446},{"size":441,"image":22608},{"width":443,"height":444},{"sys":22610,"fields":22613},{"id":22611,"createdAt":22612},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":22614,"slug":22615,"articleIntro":22614,"category":22616},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[22617],{"metadata":22618,"sys":22621,"fields":22628},{"tags":22619,"concepts":22620},[],[],{"space":22622,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22624,"publishedVersion":395,"revision":62,"contentType":22626,"locale":29},{"sys":22623},{"type":12,"linkType":13,"id":14},{"sys":22625},{"id":21,"type":12,"linkType":22},{"sys":22627},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22629,"metaTitle":405,"metaDescription":406,"mainTitle":22630,"subtitle":424,"heroImage":22645,"ctaButton":447,"ctaLink":448},[404],{"data":22631,"content":22632,"nodeType":74},{},[22633,22639],{"data":22634,"content":22635,"nodeType":78},{},[22636],{"data":22637,"marks":22638,"value":416,"nodeType":82},{},[],{"data":22640,"content":22641,"nodeType":87},{},[22642],{"data":22643,"marks":22644,"value":423,"nodeType":82},{},[],{"metadata":22646,"sys":22649,"fields":22654},{"tags":22647,"concepts":22648},[],[],{"space":22650,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22652,"publishedVersion":62,"revision":44,"locale":29},{"sys":22651},{"type":12,"linkType":13,"id":14},{"sys":22653},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22655},{"url":439,"details":22656,"fileName":445,"contentType":446},{"size":441,"image":22657},{"width":443,"height":444},{"sys":22659,"fields":22662},{"id":22660,"createdAt":22661},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":22663,"slug":22664,"articleIntro":22663,"category":22665},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[22666],{"metadata":22667,"sys":22670,"fields":22677},{"tags":22668,"concepts":22669},[],[],{"space":22671,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22673,"publishedVersion":395,"revision":62,"contentType":22675,"locale":29},{"sys":22672},{"type":12,"linkType":13,"id":14},{"sys":22674},{"id":21,"type":12,"linkType":22},{"sys":22676},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22678,"metaTitle":405,"metaDescription":406,"mainTitle":22679,"subtitle":424,"heroImage":22694,"ctaButton":447,"ctaLink":448},[404],{"data":22680,"content":22681,"nodeType":74},{},[22682,22688],{"data":22683,"content":22684,"nodeType":78},{},[22685],{"data":22686,"marks":22687,"value":416,"nodeType":82},{},[],{"data":22689,"content":22690,"nodeType":87},{},[22691],{"data":22692,"marks":22693,"value":423,"nodeType":82},{},[],{"metadata":22695,"sys":22698,"fields":22703},{"tags":22696,"concepts":22697},[],[],{"space":22699,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22701,"publishedVersion":62,"revision":44,"locale":29},{"sys":22700},{"type":12,"linkType":13,"id":14},{"sys":22702},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22704},{"url":439,"details":22705,"fileName":445,"contentType":446},{"size":441,"image":22706},{"width":443,"height":444},{"sys":22708,"fields":22711},{"id":22709,"createdAt":22710},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":22712,"slug":22713,"articleIntro":22712,"category":22714},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[22715],{"metadata":22716,"sys":22719,"fields":22726},{"tags":22717,"concepts":22718},[],[],{"space":22720,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22722,"publishedVersion":395,"revision":62,"contentType":22724,"locale":29},{"sys":22721},{"type":12,"linkType":13,"id":14},{"sys":22723},{"id":21,"type":12,"linkType":22},{"sys":22725},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22727,"metaTitle":405,"metaDescription":406,"mainTitle":22728,"subtitle":424,"heroImage":22743,"ctaButton":447,"ctaLink":448},[404],{"data":22729,"content":22730,"nodeType":74},{},[22731,22737],{"data":22732,"content":22733,"nodeType":78},{},[22734],{"data":22735,"marks":22736,"value":416,"nodeType":82},{},[],{"data":22738,"content":22739,"nodeType":87},{},[22740],{"data":22741,"marks":22742,"value":423,"nodeType":82},{},[],{"metadata":22744,"sys":22747,"fields":22752},{"tags":22745,"concepts":22746},[],[],{"space":22748,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22750,"publishedVersion":62,"revision":44,"locale":29},{"sys":22749},{"type":12,"linkType":13,"id":14},{"sys":22751},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22753},{"url":439,"details":22754,"fileName":445,"contentType":446},{"size":441,"image":22755},{"width":443,"height":444},{"sys":22757,"fields":22760},{"id":22758,"createdAt":22759},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":22761,"slug":22762,"articleIntro":22761,"category":22763},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[22764],{"metadata":22765,"sys":22768,"fields":22775},{"tags":22766,"concepts":22767},[],[],{"space":22769,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22771,"publishedVersion":395,"revision":62,"contentType":22773,"locale":29},{"sys":22770},{"type":12,"linkType":13,"id":14},{"sys":22772},{"id":21,"type":12,"linkType":22},{"sys":22774},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22776,"metaTitle":405,"metaDescription":406,"mainTitle":22777,"subtitle":424,"heroImage":22792,"ctaButton":447,"ctaLink":448},[404],{"data":22778,"content":22779,"nodeType":74},{},[22780,22786],{"data":22781,"content":22782,"nodeType":78},{},[22783],{"data":22784,"marks":22785,"value":416,"nodeType":82},{},[],{"data":22787,"content":22788,"nodeType":87},{},[22789],{"data":22790,"marks":22791,"value":423,"nodeType":82},{},[],{"metadata":22793,"sys":22796,"fields":22801},{"tags":22794,"concepts":22795},[],[],{"space":22797,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22799,"publishedVersion":62,"revision":44,"locale":29},{"sys":22798},{"type":12,"linkType":13,"id":14},{"sys":22800},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22802},{"url":439,"details":22803,"fileName":445,"contentType":446},{"size":441,"image":22804},{"width":443,"height":444},{"sys":22806,"fields":22809},{"id":22807,"createdAt":22808},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":22810,"slug":22811,"articleIntro":-1,"category":22812},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[22813],{"metadata":22814,"sys":22817,"fields":22824},{"tags":22815,"concepts":22816},[],[],{"space":22818,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22820,"publishedVersion":395,"revision":62,"contentType":22822,"locale":29},{"sys":22819},{"type":12,"linkType":13,"id":14},{"sys":22821},{"id":21,"type":12,"linkType":22},{"sys":22823},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22825,"metaTitle":405,"metaDescription":406,"mainTitle":22826,"subtitle":424,"heroImage":22841,"ctaButton":447,"ctaLink":448},[404],{"data":22827,"content":22828,"nodeType":74},{},[22829,22835],{"data":22830,"content":22831,"nodeType":78},{},[22832],{"data":22833,"marks":22834,"value":416,"nodeType":82},{},[],{"data":22836,"content":22837,"nodeType":87},{},[22838],{"data":22839,"marks":22840,"value":423,"nodeType":82},{},[],{"metadata":22842,"sys":22845,"fields":22850},{"tags":22843,"concepts":22844},[],[],{"space":22846,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22848,"publishedVersion":62,"revision":44,"locale":29},{"sys":22847},{"type":12,"linkType":13,"id":14},{"sys":22849},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22851},{"url":439,"details":22852,"fileName":445,"contentType":446},{"size":441,"image":22853},{"width":443,"height":444},{"sys":22855,"fields":22858},{"id":22856,"createdAt":22857},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":22859,"slug":22860,"articleIntro":22859,"category":22861},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[22862],{"metadata":22863,"sys":22866,"fields":22873},{"tags":22864,"concepts":22865},[],[],{"space":22867,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22869,"publishedVersion":395,"revision":62,"contentType":22871,"locale":29},{"sys":22868},{"type":12,"linkType":13,"id":14},{"sys":22870},{"id":21,"type":12,"linkType":22},{"sys":22872},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22874,"metaTitle":405,"metaDescription":406,"mainTitle":22875,"subtitle":424,"heroImage":22890,"ctaButton":447,"ctaLink":448},[404],{"data":22876,"content":22877,"nodeType":74},{},[22878,22884],{"data":22879,"content":22880,"nodeType":78},{},[22881],{"data":22882,"marks":22883,"value":416,"nodeType":82},{},[],{"data":22885,"content":22886,"nodeType":87},{},[22887],{"data":22888,"marks":22889,"value":423,"nodeType":82},{},[],{"metadata":22891,"sys":22894,"fields":22899},{"tags":22892,"concepts":22893},[],[],{"space":22895,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22897,"publishedVersion":62,"revision":44,"locale":29},{"sys":22896},{"type":12,"linkType":13,"id":14},{"sys":22898},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22900},{"url":439,"details":22901,"fileName":445,"contentType":446},{"size":441,"image":22902},{"width":443,"height":444},{"sys":22904,"fields":22907},{"id":22905,"createdAt":22906},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":22908,"slug":22909,"articleIntro":-1,"category":22910},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[22911],{"metadata":22912,"sys":22915,"fields":22922},{"tags":22913,"concepts":22914},[],[],{"space":22916,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22918,"publishedVersion":395,"revision":62,"contentType":22920,"locale":29},{"sys":22917},{"type":12,"linkType":13,"id":14},{"sys":22919},{"id":21,"type":12,"linkType":22},{"sys":22921},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22923,"metaTitle":405,"metaDescription":406,"mainTitle":22924,"subtitle":424,"heroImage":22939,"ctaButton":447,"ctaLink":448},[404],{"data":22925,"content":22926,"nodeType":74},{},[22927,22933],{"data":22928,"content":22929,"nodeType":78},{},[22930],{"data":22931,"marks":22932,"value":416,"nodeType":82},{},[],{"data":22934,"content":22935,"nodeType":87},{},[22936],{"data":22937,"marks":22938,"value":423,"nodeType":82},{},[],{"metadata":22940,"sys":22943,"fields":22948},{"tags":22941,"concepts":22942},[],[],{"space":22944,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22946,"publishedVersion":62,"revision":44,"locale":29},{"sys":22945},{"type":12,"linkType":13,"id":14},{"sys":22947},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22949},{"url":439,"details":22950,"fileName":445,"contentType":446},{"size":441,"image":22951},{"width":443,"height":444},{"sys":22953,"fields":22956},{"id":22954,"createdAt":22955},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":22957,"slug":22958,"articleIntro":22957,"category":22959},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[22960],{"metadata":22961,"sys":22964,"fields":22971},{"tags":22962,"concepts":22963},[],[],{"space":22965,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22967,"publishedVersion":395,"revision":62,"contentType":22969,"locale":29},{"sys":22966},{"type":12,"linkType":13,"id":14},{"sys":22968},{"id":21,"type":12,"linkType":22},{"sys":22970},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22972,"metaTitle":405,"metaDescription":406,"mainTitle":22973,"subtitle":424,"heroImage":22988,"ctaButton":447,"ctaLink":448},[404],{"data":22974,"content":22975,"nodeType":74},{},[22976,22982],{"data":22977,"content":22978,"nodeType":78},{},[22979],{"data":22980,"marks":22981,"value":416,"nodeType":82},{},[],{"data":22983,"content":22984,"nodeType":87},{},[22985],{"data":22986,"marks":22987,"value":423,"nodeType":82},{},[],{"metadata":22989,"sys":22992,"fields":22997},{"tags":22990,"concepts":22991},[],[],{"space":22993,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22995,"publishedVersion":62,"revision":44,"locale":29},{"sys":22994},{"type":12,"linkType":13,"id":14},{"sys":22996},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22998},{"url":439,"details":22999,"fileName":445,"contentType":446},{"size":441,"image":23000},{"width":443,"height":444},{"sys":23002,"fields":23005},{"id":23003,"createdAt":23004},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":23006,"slug":23007,"articleIntro":23006,"category":23008},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[23009],{"metadata":23010,"sys":23013,"fields":23020},{"tags":23011,"concepts":23012},[],[],{"space":23014,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23016,"publishedVersion":395,"revision":62,"contentType":23018,"locale":29},{"sys":23015},{"type":12,"linkType":13,"id":14},{"sys":23017},{"id":21,"type":12,"linkType":22},{"sys":23019},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23021,"metaTitle":405,"metaDescription":406,"mainTitle":23022,"subtitle":424,"heroImage":23037,"ctaButton":447,"ctaLink":448},[404],{"data":23023,"content":23024,"nodeType":74},{},[23025,23031],{"data":23026,"content":23027,"nodeType":78},{},[23028],{"data":23029,"marks":23030,"value":416,"nodeType":82},{},[],{"data":23032,"content":23033,"nodeType":87},{},[23034],{"data":23035,"marks":23036,"value":423,"nodeType":82},{},[],{"metadata":23038,"sys":23041,"fields":23046},{"tags":23039,"concepts":23040},[],[],{"space":23042,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23044,"publishedVersion":62,"revision":44,"locale":29},{"sys":23043},{"type":12,"linkType":13,"id":14},{"sys":23045},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23047},{"url":439,"details":23048,"fileName":445,"contentType":446},{"size":441,"image":23049},{"width":443,"height":444},{"sys":23051,"fields":23054},{"id":23052,"createdAt":23053},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":23055,"slug":23056,"articleIntro":-1,"category":23057},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[23058],{"metadata":23059,"sys":23062,"fields":23069},{"tags":23060,"concepts":23061},[],[],{"space":23063,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23065,"publishedVersion":395,"revision":62,"contentType":23067,"locale":29},{"sys":23064},{"type":12,"linkType":13,"id":14},{"sys":23066},{"id":21,"type":12,"linkType":22},{"sys":23068},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23070,"metaTitle":405,"metaDescription":406,"mainTitle":23071,"subtitle":424,"heroImage":23086,"ctaButton":447,"ctaLink":448},[404],{"data":23072,"content":23073,"nodeType":74},{},[23074,23080],{"data":23075,"content":23076,"nodeType":78},{},[23077],{"data":23078,"marks":23079,"value":416,"nodeType":82},{},[],{"data":23081,"content":23082,"nodeType":87},{},[23083],{"data":23084,"marks":23085,"value":423,"nodeType":82},{},[],{"metadata":23087,"sys":23090,"fields":23095},{"tags":23088,"concepts":23089},[],[],{"space":23091,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23093,"publishedVersion":62,"revision":44,"locale":29},{"sys":23092},{"type":12,"linkType":13,"id":14},{"sys":23094},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23096},{"url":439,"details":23097,"fileName":445,"contentType":446},{"size":441,"image":23098},{"width":443,"height":444},{"sys":23100,"fields":23103},{"id":23101,"createdAt":23102},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":23104,"slug":23105,"articleIntro":-1,"category":23106},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[23107],{"metadata":23108,"sys":23111,"fields":23118},{"tags":23109,"concepts":23110},[],[],{"space":23112,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23114,"publishedVersion":395,"revision":62,"contentType":23116,"locale":29},{"sys":23113},{"type":12,"linkType":13,"id":14},{"sys":23115},{"id":21,"type":12,"linkType":22},{"sys":23117},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23119,"metaTitle":405,"metaDescription":406,"mainTitle":23120,"subtitle":424,"heroImage":23135,"ctaButton":447,"ctaLink":448},[404],{"data":23121,"content":23122,"nodeType":74},{},[23123,23129],{"data":23124,"content":23125,"nodeType":78},{},[23126],{"data":23127,"marks":23128,"value":416,"nodeType":82},{},[],{"data":23130,"content":23131,"nodeType":87},{},[23132],{"data":23133,"marks":23134,"value":423,"nodeType":82},{},[],{"metadata":23136,"sys":23139,"fields":23144},{"tags":23137,"concepts":23138},[],[],{"space":23140,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23142,"publishedVersion":62,"revision":44,"locale":29},{"sys":23141},{"type":12,"linkType":13,"id":14},{"sys":23143},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23145},{"url":439,"details":23146,"fileName":445,"contentType":446},{"size":441,"image":23147},{"width":443,"height":444},{"sys":23149,"fields":23152},{"id":23150,"createdAt":23151},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":23153,"slug":23154,"articleIntro":-1,"category":23155},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[23156],{"metadata":23157,"sys":23160,"fields":23167},{"tags":23158,"concepts":23159},[],[],{"space":23161,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23163,"publishedVersion":395,"revision":62,"contentType":23165,"locale":29},{"sys":23162},{"type":12,"linkType":13,"id":14},{"sys":23164},{"id":21,"type":12,"linkType":22},{"sys":23166},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23168,"metaTitle":405,"metaDescription":406,"mainTitle":23169,"subtitle":424,"heroImage":23184,"ctaButton":447,"ctaLink":448},[404],{"data":23170,"content":23171,"nodeType":74},{},[23172,23178],{"data":23173,"content":23174,"nodeType":78},{},[23175],{"data":23176,"marks":23177,"value":416,"nodeType":82},{},[],{"data":23179,"content":23180,"nodeType":87},{},[23181],{"data":23182,"marks":23183,"value":423,"nodeType":82},{},[],{"metadata":23185,"sys":23188,"fields":23193},{"tags":23186,"concepts":23187},[],[],{"space":23189,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23191,"publishedVersion":62,"revision":44,"locale":29},{"sys":23190},{"type":12,"linkType":13,"id":14},{"sys":23192},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23194},{"url":439,"details":23195,"fileName":445,"contentType":446},{"size":441,"image":23196},{"width":443,"height":444},{"sys":23198,"fields":23201},{"id":23199,"createdAt":23200},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":23202,"slug":23203,"articleIntro":23204,"category":23205},"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.",[23206],{"metadata":23207,"sys":23210,"fields":23217},{"tags":23208,"concepts":23209},[],[],{"space":23211,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23213,"publishedVersion":395,"revision":62,"contentType":23215,"locale":29},{"sys":23212},{"type":12,"linkType":13,"id":14},{"sys":23214},{"id":21,"type":12,"linkType":22},{"sys":23216},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23218,"metaTitle":405,"metaDescription":406,"mainTitle":23219,"subtitle":424,"heroImage":23234,"ctaButton":447,"ctaLink":448},[404],{"data":23220,"content":23221,"nodeType":74},{},[23222,23228],{"data":23223,"content":23224,"nodeType":78},{},[23225],{"data":23226,"marks":23227,"value":416,"nodeType":82},{},[],{"data":23229,"content":23230,"nodeType":87},{},[23231],{"data":23232,"marks":23233,"value":423,"nodeType":82},{},[],{"metadata":23235,"sys":23238,"fields":23243},{"tags":23236,"concepts":23237},[],[],{"space":23239,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23241,"publishedVersion":62,"revision":44,"locale":29},{"sys":23240},{"type":12,"linkType":13,"id":14},{"sys":23242},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23244},{"url":439,"details":23245,"fileName":445,"contentType":446},{"size":441,"image":23246},{"width":443,"height":444},{"sys":23248,"fields":23251},{"id":23249,"createdAt":23250},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23252,"slug":23253,"articleIntro":23252,"category":23254},"78174 - Créances","compte-78174-creances",[23255],{"metadata":23256,"sys":23259,"fields":23266},{"tags":23257,"concepts":23258},[],[],{"space":23260,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23262,"publishedVersion":395,"revision":62,"contentType":23264,"locale":29},{"sys":23261},{"type":12,"linkType":13,"id":14},{"sys":23263},{"id":21,"type":12,"linkType":22},{"sys":23265},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23267,"metaTitle":405,"metaDescription":406,"mainTitle":23268,"subtitle":424,"heroImage":23283,"ctaButton":447,"ctaLink":448},[404],{"data":23269,"content":23270,"nodeType":74},{},[23271,23277],{"data":23272,"content":23273,"nodeType":78},{},[23274],{"data":23275,"marks":23276,"value":416,"nodeType":82},{},[],{"data":23278,"content":23279,"nodeType":87},{},[23280],{"data":23281,"marks":23282,"value":423,"nodeType":82},{},[],{"metadata":23284,"sys":23287,"fields":23292},{"tags":23285,"concepts":23286},[],[],{"space":23288,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23290,"publishedVersion":62,"revision":44,"locale":29},{"sys":23289},{"type":12,"linkType":13,"id":14},{"sys":23291},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23293},{"url":439,"details":23294,"fileName":445,"contentType":446},{"size":441,"image":23295},{"width":443,"height":444},{"sys":23297,"fields":23300},{"id":23298,"createdAt":23299},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":23301,"slug":23302,"articleIntro":23301,"category":23303},"Compte 60 - Achats","compte-60-achats",[23304],{"metadata":23305,"sys":23308,"fields":23315},{"tags":23306,"concepts":23307},[],[],{"space":23309,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23311,"publishedVersion":395,"revision":62,"contentType":23313,"locale":29},{"sys":23310},{"type":12,"linkType":13,"id":14},{"sys":23312},{"id":21,"type":12,"linkType":22},{"sys":23314},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23316,"metaTitle":405,"metaDescription":406,"mainTitle":23317,"subtitle":424,"heroImage":23332,"ctaButton":447,"ctaLink":448},[404],{"data":23318,"content":23319,"nodeType":74},{},[23320,23326],{"data":23321,"content":23322,"nodeType":78},{},[23323],{"data":23324,"marks":23325,"value":416,"nodeType":82},{},[],{"data":23327,"content":23328,"nodeType":87},{},[23329],{"data":23330,"marks":23331,"value":423,"nodeType":82},{},[],{"metadata":23333,"sys":23336,"fields":23341},{"tags":23334,"concepts":23335},[],[],{"space":23337,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23339,"publishedVersion":62,"revision":44,"locale":29},{"sys":23338},{"type":12,"linkType":13,"id":14},{"sys":23340},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23342},{"url":439,"details":23343,"fileName":445,"contentType":446},{"size":441,"image":23344},{"width":443,"height":444},{"sys":23346,"fields":23348},{"id":23347,"createdAt":796},"6Cyiu2vRN9DinrNv9tFLZe",{"title":23349,"slug":23350,"articleIntro":23349,"category":23351},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[23352],{"metadata":23353,"sys":23356,"fields":23363},{"tags":23354,"concepts":23355},[],[],{"space":23357,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23359,"publishedVersion":395,"revision":62,"contentType":23361,"locale":29},{"sys":23358},{"type":12,"linkType":13,"id":14},{"sys":23360},{"id":21,"type":12,"linkType":22},{"sys":23362},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23364,"metaTitle":405,"metaDescription":406,"mainTitle":23365,"subtitle":424,"heroImage":23380,"ctaButton":447,"ctaLink":448},[404],{"data":23366,"content":23367,"nodeType":74},{},[23368,23374],{"data":23369,"content":23370,"nodeType":78},{},[23371],{"data":23372,"marks":23373,"value":416,"nodeType":82},{},[],{"data":23375,"content":23376,"nodeType":87},{},[23377],{"data":23378,"marks":23379,"value":423,"nodeType":82},{},[],{"metadata":23381,"sys":23384,"fields":23389},{"tags":23382,"concepts":23383},[],[],{"space":23385,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23387,"publishedVersion":62,"revision":44,"locale":29},{"sys":23386},{"type":12,"linkType":13,"id":14},{"sys":23388},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23390},{"url":439,"details":23391,"fileName":445,"contentType":446},{"size":441,"image":23392},{"width":443,"height":444},{"sys":23394,"fields":23397},{"id":23395,"createdAt":23396},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":23398,"slug":23399,"articleIntro":23398,"category":23400},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[23401],{"metadata":23402,"sys":23405,"fields":23412},{"tags":23403,"concepts":23404},[],[],{"space":23406,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23408,"publishedVersion":395,"revision":62,"contentType":23410,"locale":29},{"sys":23407},{"type":12,"linkType":13,"id":14},{"sys":23409},{"id":21,"type":12,"linkType":22},{"sys":23411},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23413,"metaTitle":405,"metaDescription":406,"mainTitle":23414,"subtitle":424,"heroImage":23429,"ctaButton":447,"ctaLink":448},[404],{"data":23415,"content":23416,"nodeType":74},{},[23417,23423],{"data":23418,"content":23419,"nodeType":78},{},[23420],{"data":23421,"marks":23422,"value":416,"nodeType":82},{},[],{"data":23424,"content":23425,"nodeType":87},{},[23426],{"data":23427,"marks":23428,"value":423,"nodeType":82},{},[],{"metadata":23430,"sys":23433,"fields":23438},{"tags":23431,"concepts":23432},[],[],{"space":23434,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23436,"publishedVersion":62,"revision":44,"locale":29},{"sys":23435},{"type":12,"linkType":13,"id":14},{"sys":23437},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23439},{"url":439,"details":23440,"fileName":445,"contentType":446},{"size":441,"image":23441},{"width":443,"height":444},{"sys":23443,"fields":23446},{"id":23444,"createdAt":23445},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":23447,"slug":23448,"articleIntro":23447,"category":23449},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[23450],{"metadata":23451,"sys":23454,"fields":23461},{"tags":23452,"concepts":23453},[],[],{"space":23455,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23457,"publishedVersion":395,"revision":62,"contentType":23459,"locale":29},{"sys":23456},{"type":12,"linkType":13,"id":14},{"sys":23458},{"id":21,"type":12,"linkType":22},{"sys":23460},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23462,"metaTitle":405,"metaDescription":406,"mainTitle":23463,"subtitle":424,"heroImage":23478,"ctaButton":447,"ctaLink":448},[404],{"data":23464,"content":23465,"nodeType":74},{},[23466,23472],{"data":23467,"content":23468,"nodeType":78},{},[23469],{"data":23470,"marks":23471,"value":416,"nodeType":82},{},[],{"data":23473,"content":23474,"nodeType":87},{},[23475],{"data":23476,"marks":23477,"value":423,"nodeType":82},{},[],{"metadata":23479,"sys":23482,"fields":23487},{"tags":23480,"concepts":23481},[],[],{"space":23483,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23485,"publishedVersion":62,"revision":44,"locale":29},{"sys":23484},{"type":12,"linkType":13,"id":14},{"sys":23486},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23488},{"url":439,"details":23489,"fileName":445,"contentType":446},{"size":441,"image":23490},{"width":443,"height":444},{"sys":23492,"fields":23495},{"id":23493,"createdAt":23494},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":23496,"slug":23497,"articleIntro":-1,"category":23498},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[23499],{"metadata":23500,"sys":23503,"fields":23510},{"tags":23501,"concepts":23502},[],[],{"space":23504,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23506,"publishedVersion":395,"revision":62,"contentType":23508,"locale":29},{"sys":23505},{"type":12,"linkType":13,"id":14},{"sys":23507},{"id":21,"type":12,"linkType":22},{"sys":23509},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23511,"metaTitle":405,"metaDescription":406,"mainTitle":23512,"subtitle":424,"heroImage":23527,"ctaButton":447,"ctaLink":448},[404],{"data":23513,"content":23514,"nodeType":74},{},[23515,23521],{"data":23516,"content":23517,"nodeType":78},{},[23518],{"data":23519,"marks":23520,"value":416,"nodeType":82},{},[],{"data":23522,"content":23523,"nodeType":87},{},[23524],{"data":23525,"marks":23526,"value":423,"nodeType":82},{},[],{"metadata":23528,"sys":23531,"fields":23536},{"tags":23529,"concepts":23530},[],[],{"space":23532,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23534,"publishedVersion":62,"revision":44,"locale":29},{"sys":23533},{"type":12,"linkType":13,"id":14},{"sys":23535},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23537},{"url":439,"details":23538,"fileName":445,"contentType":446},{"size":441,"image":23539},{"width":443,"height":444},{"sys":23541,"fields":23544},{"id":23542,"createdAt":23543},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":23545,"slug":23546,"articleIntro":23545,"category":23547},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[23548],{"metadata":23549,"sys":23552,"fields":23559},{"tags":23550,"concepts":23551},[],[],{"space":23553,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23555,"publishedVersion":395,"revision":62,"contentType":23557,"locale":29},{"sys":23554},{"type":12,"linkType":13,"id":14},{"sys":23556},{"id":21,"type":12,"linkType":22},{"sys":23558},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23560,"metaTitle":405,"metaDescription":406,"mainTitle":23561,"subtitle":424,"heroImage":23576,"ctaButton":447,"ctaLink":448},[404],{"data":23562,"content":23563,"nodeType":74},{},[23564,23570],{"data":23565,"content":23566,"nodeType":78},{},[23567],{"data":23568,"marks":23569,"value":416,"nodeType":82},{},[],{"data":23571,"content":23572,"nodeType":87},{},[23573],{"data":23574,"marks":23575,"value":423,"nodeType":82},{},[],{"metadata":23577,"sys":23580,"fields":23585},{"tags":23578,"concepts":23579},[],[],{"space":23581,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23583,"publishedVersion":62,"revision":44,"locale":29},{"sys":23582},{"type":12,"linkType":13,"id":14},{"sys":23584},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23586},{"url":439,"details":23587,"fileName":445,"contentType":446},{"size":441,"image":23588},{"width":443,"height":444},{"sys":23590,"fields":23593},{"id":23591,"createdAt":23592},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":23594,"slug":23595,"articleIntro":23594,"category":23596},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[23597],{"metadata":23598,"sys":23601,"fields":23608},{"tags":23599,"concepts":23600},[],[],{"space":23602,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23604,"publishedVersion":395,"revision":62,"contentType":23606,"locale":29},{"sys":23603},{"type":12,"linkType":13,"id":14},{"sys":23605},{"id":21,"type":12,"linkType":22},{"sys":23607},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23609,"metaTitle":405,"metaDescription":406,"mainTitle":23610,"subtitle":424,"heroImage":23625,"ctaButton":447,"ctaLink":448},[404],{"data":23611,"content":23612,"nodeType":74},{},[23613,23619],{"data":23614,"content":23615,"nodeType":78},{},[23616],{"data":23617,"marks":23618,"value":416,"nodeType":82},{},[],{"data":23620,"content":23621,"nodeType":87},{},[23622],{"data":23623,"marks":23624,"value":423,"nodeType":82},{},[],{"metadata":23626,"sys":23629,"fields":23634},{"tags":23627,"concepts":23628},[],[],{"space":23630,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23632,"publishedVersion":62,"revision":44,"locale":29},{"sys":23631},{"type":12,"linkType":13,"id":14},{"sys":23633},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23635},{"url":439,"details":23636,"fileName":445,"contentType":446},{"size":441,"image":23637},{"width":443,"height":444},{"sys":23639,"fields":23642},{"id":23640,"createdAt":23641},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":23643,"slug":23644,"articleIntro":-1,"category":23645},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[23646],{"metadata":23647,"sys":23650,"fields":23657},{"tags":23648,"concepts":23649},[],[],{"space":23651,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23653,"publishedVersion":395,"revision":62,"contentType":23655,"locale":29},{"sys":23652},{"type":12,"linkType":13,"id":14},{"sys":23654},{"id":21,"type":12,"linkType":22},{"sys":23656},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23658,"metaTitle":405,"metaDescription":406,"mainTitle":23659,"subtitle":424,"heroImage":23674,"ctaButton":447,"ctaLink":448},[404],{"data":23660,"content":23661,"nodeType":74},{},[23662,23668],{"data":23663,"content":23664,"nodeType":78},{},[23665],{"data":23666,"marks":23667,"value":416,"nodeType":82},{},[],{"data":23669,"content":23670,"nodeType":87},{},[23671],{"data":23672,"marks":23673,"value":423,"nodeType":82},{},[],{"metadata":23675,"sys":23678,"fields":23683},{"tags":23676,"concepts":23677},[],[],{"space":23679,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23681,"publishedVersion":62,"revision":44,"locale":29},{"sys":23680},{"type":12,"linkType":13,"id":14},{"sys":23682},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23684},{"url":439,"details":23685,"fileName":445,"contentType":446},{"size":441,"image":23686},{"width":443,"height":444},{"sys":23688,"fields":23691},{"id":23689,"createdAt":23690},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":23692,"slug":23693,"articleIntro":23692,"category":23694},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[23695],{"metadata":23696,"sys":23699,"fields":23706},{"tags":23697,"concepts":23698},[],[],{"space":23700,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23702,"publishedVersion":395,"revision":62,"contentType":23704,"locale":29},{"sys":23701},{"type":12,"linkType":13,"id":14},{"sys":23703},{"id":21,"type":12,"linkType":22},{"sys":23705},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23707,"metaTitle":405,"metaDescription":406,"mainTitle":23708,"subtitle":424,"heroImage":23723,"ctaButton":447,"ctaLink":448},[404],{"data":23709,"content":23710,"nodeType":74},{},[23711,23717],{"data":23712,"content":23713,"nodeType":78},{},[23714],{"data":23715,"marks":23716,"value":416,"nodeType":82},{},[],{"data":23718,"content":23719,"nodeType":87},{},[23720],{"data":23721,"marks":23722,"value":423,"nodeType":82},{},[],{"metadata":23724,"sys":23727,"fields":23732},{"tags":23725,"concepts":23726},[],[],{"space":23728,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23730,"publishedVersion":62,"revision":44,"locale":29},{"sys":23729},{"type":12,"linkType":13,"id":14},{"sys":23731},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23733},{"url":439,"details":23734,"fileName":445,"contentType":446},{"size":441,"image":23735},{"width":443,"height":444},{"sys":23737,"fields":23740},{"id":23738,"createdAt":23739},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":23741,"slug":23742,"articleIntro":23741,"category":23743},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[23744],{"metadata":23745,"sys":23748,"fields":23755},{"tags":23746,"concepts":23747},[],[],{"space":23749,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23751,"publishedVersion":395,"revision":62,"contentType":23753,"locale":29},{"sys":23750},{"type":12,"linkType":13,"id":14},{"sys":23752},{"id":21,"type":12,"linkType":22},{"sys":23754},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23756,"metaTitle":405,"metaDescription":406,"mainTitle":23757,"subtitle":424,"heroImage":23772,"ctaButton":447,"ctaLink":448},[404],{"data":23758,"content":23759,"nodeType":74},{},[23760,23766],{"data":23761,"content":23762,"nodeType":78},{},[23763],{"data":23764,"marks":23765,"value":416,"nodeType":82},{},[],{"data":23767,"content":23768,"nodeType":87},{},[23769],{"data":23770,"marks":23771,"value":423,"nodeType":82},{},[],{"metadata":23773,"sys":23776,"fields":23781},{"tags":23774,"concepts":23775},[],[],{"space":23777,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23779,"publishedVersion":62,"revision":44,"locale":29},{"sys":23778},{"type":12,"linkType":13,"id":14},{"sys":23780},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23782},{"url":439,"details":23783,"fileName":445,"contentType":446},{"size":441,"image":23784},{"width":443,"height":444},{"sys":23786,"fields":23789},{"id":23787,"createdAt":23788},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":23790,"slug":23791,"articleIntro":23790,"category":23792},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[23793],{"metadata":23794,"sys":23797,"fields":23804},{"tags":23795,"concepts":23796},[],[],{"space":23798,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23800,"publishedVersion":395,"revision":62,"contentType":23802,"locale":29},{"sys":23799},{"type":12,"linkType":13,"id":14},{"sys":23801},{"id":21,"type":12,"linkType":22},{"sys":23803},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23805,"metaTitle":405,"metaDescription":406,"mainTitle":23806,"subtitle":424,"heroImage":23821,"ctaButton":447,"ctaLink":448},[404],{"data":23807,"content":23808,"nodeType":74},{},[23809,23815],{"data":23810,"content":23811,"nodeType":78},{},[23812],{"data":23813,"marks":23814,"value":416,"nodeType":82},{},[],{"data":23816,"content":23817,"nodeType":87},{},[23818],{"data":23819,"marks":23820,"value":423,"nodeType":82},{},[],{"metadata":23822,"sys":23825,"fields":23830},{"tags":23823,"concepts":23824},[],[],{"space":23826,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23828,"publishedVersion":62,"revision":44,"locale":29},{"sys":23827},{"type":12,"linkType":13,"id":14},{"sys":23829},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23831},{"url":439,"details":23832,"fileName":445,"contentType":446},{"size":441,"image":23833},{"width":443,"height":444},{"sys":23835,"fields":23838},{"id":23836,"createdAt":23837},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":23839,"slug":23840,"articleIntro":23839,"category":23841},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[23842],{"metadata":23843,"sys":23846,"fields":23853},{"tags":23844,"concepts":23845},[],[],{"space":23847,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23849,"publishedVersion":395,"revision":62,"contentType":23851,"locale":29},{"sys":23848},{"type":12,"linkType":13,"id":14},{"sys":23850},{"id":21,"type":12,"linkType":22},{"sys":23852},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23854,"metaTitle":405,"metaDescription":406,"mainTitle":23855,"subtitle":424,"heroImage":23870,"ctaButton":447,"ctaLink":448},[404],{"data":23856,"content":23857,"nodeType":74},{},[23858,23864],{"data":23859,"content":23860,"nodeType":78},{},[23861],{"data":23862,"marks":23863,"value":416,"nodeType":82},{},[],{"data":23865,"content":23866,"nodeType":87},{},[23867],{"data":23868,"marks":23869,"value":423,"nodeType":82},{},[],{"metadata":23871,"sys":23874,"fields":23879},{"tags":23872,"concepts":23873},[],[],{"space":23875,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23877,"publishedVersion":62,"revision":44,"locale":29},{"sys":23876},{"type":12,"linkType":13,"id":14},{"sys":23878},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23880},{"url":439,"details":23881,"fileName":445,"contentType":446},{"size":441,"image":23882},{"width":443,"height":444},{"sys":23884,"fields":23887},{"id":23885,"createdAt":23886},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":23888,"slug":23889,"articleIntro":23888,"category":23890},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[23891],{"metadata":23892,"sys":23895,"fields":23902},{"tags":23893,"concepts":23894},[],[],{"space":23896,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23898,"publishedVersion":395,"revision":62,"contentType":23900,"locale":29},{"sys":23897},{"type":12,"linkType":13,"id":14},{"sys":23899},{"id":21,"type":12,"linkType":22},{"sys":23901},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23903,"metaTitle":405,"metaDescription":406,"mainTitle":23904,"subtitle":424,"heroImage":23919,"ctaButton":447,"ctaLink":448},[404],{"data":23905,"content":23906,"nodeType":74},{},[23907,23913],{"data":23908,"content":23909,"nodeType":78},{},[23910],{"data":23911,"marks":23912,"value":416,"nodeType":82},{},[],{"data":23914,"content":23915,"nodeType":87},{},[23916],{"data":23917,"marks":23918,"value":423,"nodeType":82},{},[],{"metadata":23920,"sys":23923,"fields":23928},{"tags":23921,"concepts":23922},[],[],{"space":23924,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23926,"publishedVersion":62,"revision":44,"locale":29},{"sys":23925},{"type":12,"linkType":13,"id":14},{"sys":23927},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23929},{"url":439,"details":23930,"fileName":445,"contentType":446},{"size":441,"image":23931},{"width":443,"height":444},{"sys":23933,"fields":23936},{"id":23934,"createdAt":23935},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":23937,"slug":23938,"articleIntro":23937,"category":23939},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[23940],{"metadata":23941,"sys":23944,"fields":23951},{"tags":23942,"concepts":23943},[],[],{"space":23945,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23947,"publishedVersion":395,"revision":62,"contentType":23949,"locale":29},{"sys":23946},{"type":12,"linkType":13,"id":14},{"sys":23948},{"id":21,"type":12,"linkType":22},{"sys":23950},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23952,"metaTitle":405,"metaDescription":406,"mainTitle":23953,"subtitle":424,"heroImage":23968,"ctaButton":447,"ctaLink":448},[404],{"data":23954,"content":23955,"nodeType":74},{},[23956,23962],{"data":23957,"content":23958,"nodeType":78},{},[23959],{"data":23960,"marks":23961,"value":416,"nodeType":82},{},[],{"data":23963,"content":23964,"nodeType":87},{},[23965],{"data":23966,"marks":23967,"value":423,"nodeType":82},{},[],{"metadata":23969,"sys":23972,"fields":23977},{"tags":23970,"concepts":23971},[],[],{"space":23973,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23975,"publishedVersion":62,"revision":44,"locale":29},{"sys":23974},{"type":12,"linkType":13,"id":14},{"sys":23976},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23978},{"url":439,"details":23979,"fileName":445,"contentType":446},{"size":441,"image":23980},{"width":443,"height":444},{"sys":23982,"fields":23985},{"id":23983,"createdAt":23984},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":23986,"slug":23987,"articleIntro":23986,"category":23988},"Compte 614 - Charges locatives","compte-614-charges-locatives",[23989],{"metadata":23990,"sys":23993,"fields":24000},{"tags":23991,"concepts":23992},[],[],{"space":23994,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23996,"publishedVersion":395,"revision":62,"contentType":23998,"locale":29},{"sys":23995},{"type":12,"linkType":13,"id":14},{"sys":23997},{"id":21,"type":12,"linkType":22},{"sys":23999},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24001,"metaTitle":405,"metaDescription":406,"mainTitle":24002,"subtitle":424,"heroImage":24017,"ctaButton":447,"ctaLink":448},[404],{"data":24003,"content":24004,"nodeType":74},{},[24005,24011],{"data":24006,"content":24007,"nodeType":78},{},[24008],{"data":24009,"marks":24010,"value":416,"nodeType":82},{},[],{"data":24012,"content":24013,"nodeType":87},{},[24014],{"data":24015,"marks":24016,"value":423,"nodeType":82},{},[],{"metadata":24018,"sys":24021,"fields":24026},{"tags":24019,"concepts":24020},[],[],{"space":24022,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24024,"publishedVersion":62,"revision":44,"locale":29},{"sys":24023},{"type":12,"linkType":13,"id":14},{"sys":24025},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24027},{"url":439,"details":24028,"fileName":445,"contentType":446},{"size":441,"image":24029},{"width":443,"height":444},{"sys":24031,"fields":24034},{"id":24032,"createdAt":24033},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":24035,"slug":24036,"articleIntro":24035,"category":24037},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[24038],{"metadata":24039,"sys":24042,"fields":24049},{"tags":24040,"concepts":24041},[],[],{"space":24043,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24045,"publishedVersion":395,"revision":62,"contentType":24047,"locale":29},{"sys":24044},{"type":12,"linkType":13,"id":14},{"sys":24046},{"id":21,"type":12,"linkType":22},{"sys":24048},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24050,"metaTitle":405,"metaDescription":406,"mainTitle":24051,"subtitle":424,"heroImage":24066,"ctaButton":447,"ctaLink":448},[404],{"data":24052,"content":24053,"nodeType":74},{},[24054,24060],{"data":24055,"content":24056,"nodeType":78},{},[24057],{"data":24058,"marks":24059,"value":416,"nodeType":82},{},[],{"data":24061,"content":24062,"nodeType":87},{},[24063],{"data":24064,"marks":24065,"value":423,"nodeType":82},{},[],{"metadata":24067,"sys":24070,"fields":24075},{"tags":24068,"concepts":24069},[],[],{"space":24071,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24073,"publishedVersion":62,"revision":44,"locale":29},{"sys":24072},{"type":12,"linkType":13,"id":14},{"sys":24074},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24076},{"url":439,"details":24077,"fileName":445,"contentType":446},{"size":441,"image":24078},{"width":443,"height":444},{"sys":24080,"fields":24083},{"id":24081,"createdAt":24082},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":24084,"slug":24085,"articleIntro":24084,"category":24086},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[24087],{"metadata":24088,"sys":24091,"fields":24098},{"tags":24089,"concepts":24090},[],[],{"space":24092,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24094,"publishedVersion":395,"revision":62,"contentType":24096,"locale":29},{"sys":24093},{"type":12,"linkType":13,"id":14},{"sys":24095},{"id":21,"type":12,"linkType":22},{"sys":24097},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24099,"metaTitle":405,"metaDescription":406,"mainTitle":24100,"subtitle":424,"heroImage":24115,"ctaButton":447,"ctaLink":448},[404],{"data":24101,"content":24102,"nodeType":74},{},[24103,24109],{"data":24104,"content":24105,"nodeType":78},{},[24106],{"data":24107,"marks":24108,"value":416,"nodeType":82},{},[],{"data":24110,"content":24111,"nodeType":87},{},[24112],{"data":24113,"marks":24114,"value":423,"nodeType":82},{},[],{"metadata":24116,"sys":24119,"fields":24124},{"tags":24117,"concepts":24118},[],[],{"space":24120,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24122,"publishedVersion":62,"revision":44,"locale":29},{"sys":24121},{"type":12,"linkType":13,"id":14},{"sys":24123},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24125},{"url":439,"details":24126,"fileName":445,"contentType":446},{"size":441,"image":24127},{"width":443,"height":444},{"sys":24129,"fields":24132},{"id":24130,"createdAt":24131},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":24133,"slug":24134,"articleIntro":24133,"category":24135},"6331 - Versement de transport","compte-6331-versement-de-transport",[24136],{"metadata":24137,"sys":24140,"fields":24147},{"tags":24138,"concepts":24139},[],[],{"space":24141,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24143,"publishedVersion":395,"revision":62,"contentType":24145,"locale":29},{"sys":24142},{"type":12,"linkType":13,"id":14},{"sys":24144},{"id":21,"type":12,"linkType":22},{"sys":24146},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24148,"metaTitle":405,"metaDescription":406,"mainTitle":24149,"subtitle":424,"heroImage":24164,"ctaButton":447,"ctaLink":448},[404],{"data":24150,"content":24151,"nodeType":74},{},[24152,24158],{"data":24153,"content":24154,"nodeType":78},{},[24155],{"data":24156,"marks":24157,"value":416,"nodeType":82},{},[],{"data":24159,"content":24160,"nodeType":87},{},[24161],{"data":24162,"marks":24163,"value":423,"nodeType":82},{},[],{"metadata":24165,"sys":24168,"fields":24173},{"tags":24166,"concepts":24167},[],[],{"space":24169,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24171,"publishedVersion":62,"revision":44,"locale":29},{"sys":24170},{"type":12,"linkType":13,"id":14},{"sys":24172},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24174},{"url":439,"details":24175,"fileName":445,"contentType":446},{"size":441,"image":24176},{"width":443,"height":444},{"sys":24178,"fields":24181},{"id":24179,"createdAt":24180},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":24182,"slug":24183,"articleIntro":24182,"category":24184},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[24185],{"metadata":24186,"sys":24189,"fields":24196},{"tags":24187,"concepts":24188},[],[],{"space":24190,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24192,"publishedVersion":395,"revision":62,"contentType":24194,"locale":29},{"sys":24191},{"type":12,"linkType":13,"id":14},{"sys":24193},{"id":21,"type":12,"linkType":22},{"sys":24195},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24197,"metaTitle":405,"metaDescription":406,"mainTitle":24198,"subtitle":424,"heroImage":24213,"ctaButton":447,"ctaLink":448},[404],{"data":24199,"content":24200,"nodeType":74},{},[24201,24207],{"data":24202,"content":24203,"nodeType":78},{},[24204],{"data":24205,"marks":24206,"value":416,"nodeType":82},{},[],{"data":24208,"content":24209,"nodeType":87},{},[24210],{"data":24211,"marks":24212,"value":423,"nodeType":82},{},[],{"metadata":24214,"sys":24217,"fields":24222},{"tags":24215,"concepts":24216},[],[],{"space":24218,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24220,"publishedVersion":62,"revision":44,"locale":29},{"sys":24219},{"type":12,"linkType":13,"id":14},{"sys":24221},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24223},{"url":439,"details":24224,"fileName":445,"contentType":446},{"size":441,"image":24225},{"width":443,"height":444},{"sys":24227,"fields":24230},{"id":24228,"createdAt":24229},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":24231,"slug":24232,"articleIntro":24231,"category":24233},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[24234],{"metadata":24235,"sys":24238,"fields":24245},{"tags":24236,"concepts":24237},[],[],{"space":24239,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24241,"publishedVersion":395,"revision":62,"contentType":24243,"locale":29},{"sys":24240},{"type":12,"linkType":13,"id":14},{"sys":24242},{"id":21,"type":12,"linkType":22},{"sys":24244},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24246,"metaTitle":405,"metaDescription":406,"mainTitle":24247,"subtitle":424,"heroImage":24262,"ctaButton":447,"ctaLink":448},[404],{"data":24248,"content":24249,"nodeType":74},{},[24250,24256],{"data":24251,"content":24252,"nodeType":78},{},[24253],{"data":24254,"marks":24255,"value":416,"nodeType":82},{},[],{"data":24257,"content":24258,"nodeType":87},{},[24259],{"data":24260,"marks":24261,"value":423,"nodeType":82},{},[],{"metadata":24263,"sys":24266,"fields":24271},{"tags":24264,"concepts":24265},[],[],{"space":24267,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24269,"publishedVersion":62,"revision":44,"locale":29},{"sys":24268},{"type":12,"linkType":13,"id":14},{"sys":24270},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24272},{"url":439,"details":24273,"fileName":445,"contentType":446},{"size":441,"image":24274},{"width":443,"height":444},{"sys":24276,"fields":24279},{"id":24277,"createdAt":24278},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":24280,"slug":24281,"articleIntro":24280,"category":24282},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[24283],{"metadata":24284,"sys":24287,"fields":24294},{"tags":24285,"concepts":24286},[],[],{"space":24288,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24290,"publishedVersion":395,"revision":62,"contentType":24292,"locale":29},{"sys":24289},{"type":12,"linkType":13,"id":14},{"sys":24291},{"id":21,"type":12,"linkType":22},{"sys":24293},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24295,"metaTitle":405,"metaDescription":406,"mainTitle":24296,"subtitle":424,"heroImage":24311,"ctaButton":447,"ctaLink":448},[404],{"data":24297,"content":24298,"nodeType":74},{},[24299,24305],{"data":24300,"content":24301,"nodeType":78},{},[24302],{"data":24303,"marks":24304,"value":416,"nodeType":82},{},[],{"data":24306,"content":24307,"nodeType":87},{},[24308],{"data":24309,"marks":24310,"value":423,"nodeType":82},{},[],{"metadata":24312,"sys":24315,"fields":24320},{"tags":24313,"concepts":24314},[],[],{"space":24316,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24318,"publishedVersion":62,"revision":44,"locale":29},{"sys":24317},{"type":12,"linkType":13,"id":14},{"sys":24319},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24321},{"url":439,"details":24322,"fileName":445,"contentType":446},{"size":441,"image":24323},{"width":443,"height":444},{"sys":24325,"fields":24328},{"id":24326,"createdAt":24327},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":24329,"slug":24330,"articleIntro":-1,"category":24331},"Compte 518 - Intérêts courus","compte-518-interets-courus",[24332],{"metadata":24333,"sys":24336,"fields":24343},{"tags":24334,"concepts":24335},[],[],{"space":24337,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24339,"publishedVersion":395,"revision":62,"contentType":24341,"locale":29},{"sys":24338},{"type":12,"linkType":13,"id":14},{"sys":24340},{"id":21,"type":12,"linkType":22},{"sys":24342},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24344,"metaTitle":405,"metaDescription":406,"mainTitle":24345,"subtitle":424,"heroImage":24360,"ctaButton":447,"ctaLink":448},[404],{"data":24346,"content":24347,"nodeType":74},{},[24348,24354],{"data":24349,"content":24350,"nodeType":78},{},[24351],{"data":24352,"marks":24353,"value":416,"nodeType":82},{},[],{"data":24355,"content":24356,"nodeType":87},{},[24357],{"data":24358,"marks":24359,"value":423,"nodeType":82},{},[],{"metadata":24361,"sys":24364,"fields":24369},{"tags":24362,"concepts":24363},[],[],{"space":24365,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24367,"publishedVersion":62,"revision":44,"locale":29},{"sys":24366},{"type":12,"linkType":13,"id":14},{"sys":24368},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24370},{"url":439,"details":24371,"fileName":445,"contentType":446},{"size":441,"image":24372},{"width":443,"height":444},{"sys":24374,"fields":24377},{"id":24375,"createdAt":24376},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":24378,"slug":24379,"articleIntro":-1,"category":24380},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[24381],{"metadata":24382,"sys":24385,"fields":24392},{"tags":24383,"concepts":24384},[],[],{"space":24386,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24388,"publishedVersion":395,"revision":62,"contentType":24390,"locale":29},{"sys":24387},{"type":12,"linkType":13,"id":14},{"sys":24389},{"id":21,"type":12,"linkType":22},{"sys":24391},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24393,"metaTitle":405,"metaDescription":406,"mainTitle":24394,"subtitle":424,"heroImage":24409,"ctaButton":447,"ctaLink":448},[404],{"data":24395,"content":24396,"nodeType":74},{},[24397,24403],{"data":24398,"content":24399,"nodeType":78},{},[24400],{"data":24401,"marks":24402,"value":416,"nodeType":82},{},[],{"data":24404,"content":24405,"nodeType":87},{},[24406],{"data":24407,"marks":24408,"value":423,"nodeType":82},{},[],{"metadata":24410,"sys":24413,"fields":24418},{"tags":24411,"concepts":24412},[],[],{"space":24414,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24416,"publishedVersion":62,"revision":44,"locale":29},{"sys":24415},{"type":12,"linkType":13,"id":14},{"sys":24417},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24419},{"url":439,"details":24420,"fileName":445,"contentType":446},{"size":441,"image":24421},{"width":443,"height":444},{"sys":24423,"fields":24426},{"id":24424,"createdAt":24425},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":24427,"slug":24428,"articleIntro":24429,"category":24430},"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.",[24431],{"metadata":24432,"sys":24435,"fields":24442},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24438,"publishedVersion":395,"revision":62,"contentType":24440,"locale":29},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":21,"type":12,"linkType":22},{"sys":24441},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24443,"metaTitle":405,"metaDescription":406,"mainTitle":24444,"subtitle":424,"heroImage":24459,"ctaButton":447,"ctaLink":448},[404],{"data":24445,"content":24446,"nodeType":74},{},[24447,24453],{"data":24448,"content":24449,"nodeType":78},{},[24450],{"data":24451,"marks":24452,"value":416,"nodeType":82},{},[],{"data":24454,"content":24455,"nodeType":87},{},[24456],{"data":24457,"marks":24458,"value":423,"nodeType":82},{},[],{"metadata":24460,"sys":24463,"fields":24468},{"tags":24461,"concepts":24462},[],[],{"space":24464,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24466,"publishedVersion":62,"revision":44,"locale":29},{"sys":24465},{"type":12,"linkType":13,"id":14},{"sys":24467},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24469},{"url":439,"details":24470,"fileName":445,"contentType":446},{"size":441,"image":24471},{"width":443,"height":444},{"sys":24473,"fields":24476},{"id":24474,"createdAt":24475},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":24477,"slug":24478,"articleIntro":-1,"category":24479},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[24480],{"metadata":24481,"sys":24484,"fields":24491},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24487,"publishedVersion":395,"revision":62,"contentType":24489,"locale":29},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":21,"type":12,"linkType":22},{"sys":24490},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24492,"metaTitle":405,"metaDescription":406,"mainTitle":24493,"subtitle":424,"heroImage":24508,"ctaButton":447,"ctaLink":448},[404],{"data":24494,"content":24495,"nodeType":74},{},[24496,24502],{"data":24497,"content":24498,"nodeType":78},{},[24499],{"data":24500,"marks":24501,"value":416,"nodeType":82},{},[],{"data":24503,"content":24504,"nodeType":87},{},[24505],{"data":24506,"marks":24507,"value":423,"nodeType":82},{},[],{"metadata":24509,"sys":24512,"fields":24517},{"tags":24510,"concepts":24511},[],[],{"space":24513,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24515,"publishedVersion":62,"revision":44,"locale":29},{"sys":24514},{"type":12,"linkType":13,"id":14},{"sys":24516},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24518},{"url":439,"details":24519,"fileName":445,"contentType":446},{"size":441,"image":24520},{"width":443,"height":444},{"sys":24522,"fields":24525},{"id":24523,"createdAt":24524},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":24526,"slug":24527,"articleIntro":24526,"category":24528},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[24529],{"metadata":24530,"sys":24533,"fields":24540},{"tags":24531,"concepts":24532},[],[],{"space":24534,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24536,"publishedVersion":395,"revision":62,"contentType":24538,"locale":29},{"sys":24535},{"type":12,"linkType":13,"id":14},{"sys":24537},{"id":21,"type":12,"linkType":22},{"sys":24539},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24541,"metaTitle":405,"metaDescription":406,"mainTitle":24542,"subtitle":424,"heroImage":24557,"ctaButton":447,"ctaLink":448},[404],{"data":24543,"content":24544,"nodeType":74},{},[24545,24551],{"data":24546,"content":24547,"nodeType":78},{},[24548],{"data":24549,"marks":24550,"value":416,"nodeType":82},{},[],{"data":24552,"content":24553,"nodeType":87},{},[24554],{"data":24555,"marks":24556,"value":423,"nodeType":82},{},[],{"metadata":24558,"sys":24561,"fields":24566},{"tags":24559,"concepts":24560},[],[],{"space":24562,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24564,"publishedVersion":62,"revision":44,"locale":29},{"sys":24563},{"type":12,"linkType":13,"id":14},{"sys":24565},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24567},{"url":439,"details":24568,"fileName":445,"contentType":446},{"size":441,"image":24569},{"width":443,"height":444},{"sys":24571,"fields":24574},{"id":24572,"createdAt":24573},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":24575,"slug":24576,"articleIntro":24575,"category":24577},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[24578],{"metadata":24579,"sys":24582,"fields":24589},{"tags":24580,"concepts":24581},[],[],{"space":24583,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24585,"publishedVersion":395,"revision":62,"contentType":24587,"locale":29},{"sys":24584},{"type":12,"linkType":13,"id":14},{"sys":24586},{"id":21,"type":12,"linkType":22},{"sys":24588},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24590,"metaTitle":405,"metaDescription":406,"mainTitle":24591,"subtitle":424,"heroImage":24606,"ctaButton":447,"ctaLink":448},[404],{"data":24592,"content":24593,"nodeType":74},{},[24594,24600],{"data":24595,"content":24596,"nodeType":78},{},[24597],{"data":24598,"marks":24599,"value":416,"nodeType":82},{},[],{"data":24601,"content":24602,"nodeType":87},{},[24603],{"data":24604,"marks":24605,"value":423,"nodeType":82},{},[],{"metadata":24607,"sys":24610,"fields":24615},{"tags":24608,"concepts":24609},[],[],{"space":24611,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24613,"publishedVersion":62,"revision":44,"locale":29},{"sys":24612},{"type":12,"linkType":13,"id":14},{"sys":24614},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24616},{"url":439,"details":24617,"fileName":445,"contentType":446},{"size":441,"image":24618},{"width":443,"height":444},{"sys":24620,"fields":24623},{"id":24621,"createdAt":24622},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":24624,"slug":24625,"articleIntro":24624,"category":24626},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[24627],{"metadata":24628,"sys":24631,"fields":24638},{"tags":24629,"concepts":24630},[],[],{"space":24632,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24634,"publishedVersion":395,"revision":62,"contentType":24636,"locale":29},{"sys":24633},{"type":12,"linkType":13,"id":14},{"sys":24635},{"id":21,"type":12,"linkType":22},{"sys":24637},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24639,"metaTitle":405,"metaDescription":406,"mainTitle":24640,"subtitle":424,"heroImage":24655,"ctaButton":447,"ctaLink":448},[404],{"data":24641,"content":24642,"nodeType":74},{},[24643,24649],{"data":24644,"content":24645,"nodeType":78},{},[24646],{"data":24647,"marks":24648,"value":416,"nodeType":82},{},[],{"data":24650,"content":24651,"nodeType":87},{},[24652],{"data":24653,"marks":24654,"value":423,"nodeType":82},{},[],{"metadata":24656,"sys":24659,"fields":24664},{"tags":24657,"concepts":24658},[],[],{"space":24660,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24662,"publishedVersion":62,"revision":44,"locale":29},{"sys":24661},{"type":12,"linkType":13,"id":14},{"sys":24663},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24665},{"url":439,"details":24666,"fileName":445,"contentType":446},{"size":441,"image":24667},{"width":443,"height":444},{"sys":24669,"fields":24672},{"id":24670,"createdAt":24671},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":24673,"slug":24674,"articleIntro":-1,"category":24675},"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",[24676],{"metadata":24677,"sys":24680,"fields":24687},{"tags":24678,"concepts":24679},[],[],{"space":24681,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24683,"publishedVersion":395,"revision":62,"contentType":24685,"locale":29},{"sys":24682},{"type":12,"linkType":13,"id":14},{"sys":24684},{"id":21,"type":12,"linkType":22},{"sys":24686},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24688,"metaTitle":405,"metaDescription":406,"mainTitle":24689,"subtitle":424,"heroImage":24704,"ctaButton":447,"ctaLink":448},[404],{"data":24690,"content":24691,"nodeType":74},{},[24692,24698],{"data":24693,"content":24694,"nodeType":78},{},[24695],{"data":24696,"marks":24697,"value":416,"nodeType":82},{},[],{"data":24699,"content":24700,"nodeType":87},{},[24701],{"data":24702,"marks":24703,"value":423,"nodeType":82},{},[],{"metadata":24705,"sys":24708,"fields":24713},{"tags":24706,"concepts":24707},[],[],{"space":24709,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24711,"publishedVersion":62,"revision":44,"locale":29},{"sys":24710},{"type":12,"linkType":13,"id":14},{"sys":24712},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24714},{"url":439,"details":24715,"fileName":445,"contentType":446},{"size":441,"image":24716},{"width":443,"height":444},{"sys":24718,"fields":24721},{"id":24719,"createdAt":24720},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":24722,"slug":24723,"articleIntro":24722,"category":24724},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[24725],{"metadata":24726,"sys":24729,"fields":24736},{"tags":24727,"concepts":24728},[],[],{"space":24730,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24732,"publishedVersion":395,"revision":62,"contentType":24734,"locale":29},{"sys":24731},{"type":12,"linkType":13,"id":14},{"sys":24733},{"id":21,"type":12,"linkType":22},{"sys":24735},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24737,"metaTitle":405,"metaDescription":406,"mainTitle":24738,"subtitle":424,"heroImage":24753,"ctaButton":447,"ctaLink":448},[404],{"data":24739,"content":24740,"nodeType":74},{},[24741,24747],{"data":24742,"content":24743,"nodeType":78},{},[24744],{"data":24745,"marks":24746,"value":416,"nodeType":82},{},[],{"data":24748,"content":24749,"nodeType":87},{},[24750],{"data":24751,"marks":24752,"value":423,"nodeType":82},{},[],{"metadata":24754,"sys":24757,"fields":24762},{"tags":24755,"concepts":24756},[],[],{"space":24758,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24760,"publishedVersion":62,"revision":44,"locale":29},{"sys":24759},{"type":12,"linkType":13,"id":14},{"sys":24761},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24763},{"url":439,"details":24764,"fileName":445,"contentType":446},{"size":441,"image":24765},{"width":443,"height":444},{"sys":24767,"fields":24770},{"id":24768,"createdAt":24769},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":24771,"slug":24772,"articleIntro":24771,"category":24773},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[24774],{"metadata":24775,"sys":24778,"fields":24785},{"tags":24776,"concepts":24777},[],[],{"space":24779,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24781,"publishedVersion":395,"revision":62,"contentType":24783,"locale":29},{"sys":24780},{"type":12,"linkType":13,"id":14},{"sys":24782},{"id":21,"type":12,"linkType":22},{"sys":24784},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24786,"metaTitle":405,"metaDescription":406,"mainTitle":24787,"subtitle":424,"heroImage":24802,"ctaButton":447,"ctaLink":448},[404],{"data":24788,"content":24789,"nodeType":74},{},[24790,24796],{"data":24791,"content":24792,"nodeType":78},{},[24793],{"data":24794,"marks":24795,"value":416,"nodeType":82},{},[],{"data":24797,"content":24798,"nodeType":87},{},[24799],{"data":24800,"marks":24801,"value":423,"nodeType":82},{},[],{"metadata":24803,"sys":24806,"fields":24811},{"tags":24804,"concepts":24805},[],[],{"space":24807,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24809,"publishedVersion":62,"revision":44,"locale":29},{"sys":24808},{"type":12,"linkType":13,"id":14},{"sys":24810},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24812},{"url":439,"details":24813,"fileName":445,"contentType":446},{"size":441,"image":24814},{"width":443,"height":444},{"sys":24816,"fields":24819},{"id":24817,"createdAt":24818},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":24820,"slug":24821,"articleIntro":24820,"category":24822},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[24823],{"metadata":24824,"sys":24827,"fields":24834},{"tags":24825,"concepts":24826},[],[],{"space":24828,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24830,"publishedVersion":395,"revision":62,"contentType":24832,"locale":29},{"sys":24829},{"type":12,"linkType":13,"id":14},{"sys":24831},{"id":21,"type":12,"linkType":22},{"sys":24833},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24835,"metaTitle":405,"metaDescription":406,"mainTitle":24836,"subtitle":424,"heroImage":24851,"ctaButton":447,"ctaLink":448},[404],{"data":24837,"content":24838,"nodeType":74},{},[24839,24845],{"data":24840,"content":24841,"nodeType":78},{},[24842],{"data":24843,"marks":24844,"value":416,"nodeType":82},{},[],{"data":24846,"content":24847,"nodeType":87},{},[24848],{"data":24849,"marks":24850,"value":423,"nodeType":82},{},[],{"metadata":24852,"sys":24855,"fields":24860},{"tags":24853,"concepts":24854},[],[],{"space":24856,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24858,"publishedVersion":62,"revision":44,"locale":29},{"sys":24857},{"type":12,"linkType":13,"id":14},{"sys":24859},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24861},{"url":439,"details":24862,"fileName":445,"contentType":446},{"size":441,"image":24863},{"width":443,"height":444},{"sys":24865,"fields":24868},{"id":24866,"createdAt":24867},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":24869,"slug":24870,"articleIntro":-1,"category":24871},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[24872],{"metadata":24873,"sys":24876,"fields":24883},{"tags":24874,"concepts":24875},[],[],{"space":24877,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24879,"publishedVersion":395,"revision":62,"contentType":24881,"locale":29},{"sys":24878},{"type":12,"linkType":13,"id":14},{"sys":24880},{"id":21,"type":12,"linkType":22},{"sys":24882},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24884,"metaTitle":405,"metaDescription":406,"mainTitle":24885,"subtitle":424,"heroImage":24900,"ctaButton":447,"ctaLink":448},[404],{"data":24886,"content":24887,"nodeType":74},{},[24888,24894],{"data":24889,"content":24890,"nodeType":78},{},[24891],{"data":24892,"marks":24893,"value":416,"nodeType":82},{},[],{"data":24895,"content":24896,"nodeType":87},{},[24897],{"data":24898,"marks":24899,"value":423,"nodeType":82},{},[],{"metadata":24901,"sys":24904,"fields":24909},{"tags":24902,"concepts":24903},[],[],{"space":24905,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24907,"publishedVersion":62,"revision":44,"locale":29},{"sys":24906},{"type":12,"linkType":13,"id":14},{"sys":24908},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24910},{"url":439,"details":24911,"fileName":445,"contentType":446},{"size":441,"image":24912},{"width":443,"height":444},{"sys":24914,"fields":24917},{"id":24915,"createdAt":24916},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":24918,"slug":24919,"articleIntro":24918,"category":24920},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[24921],{"metadata":24922,"sys":24925,"fields":24932},{"tags":24923,"concepts":24924},[],[],{"space":24926,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24928,"publishedVersion":395,"revision":62,"contentType":24930,"locale":29},{"sys":24927},{"type":12,"linkType":13,"id":14},{"sys":24929},{"id":21,"type":12,"linkType":22},{"sys":24931},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24933,"metaTitle":405,"metaDescription":406,"mainTitle":24934,"subtitle":424,"heroImage":24949,"ctaButton":447,"ctaLink":448},[404],{"data":24935,"content":24936,"nodeType":74},{},[24937,24943],{"data":24938,"content":24939,"nodeType":78},{},[24940],{"data":24941,"marks":24942,"value":416,"nodeType":82},{},[],{"data":24944,"content":24945,"nodeType":87},{},[24946],{"data":24947,"marks":24948,"value":423,"nodeType":82},{},[],{"metadata":24950,"sys":24953,"fields":24958},{"tags":24951,"concepts":24952},[],[],{"space":24954,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24956,"publishedVersion":62,"revision":44,"locale":29},{"sys":24955},{"type":12,"linkType":13,"id":14},{"sys":24957},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24959},{"url":439,"details":24960,"fileName":445,"contentType":446},{"size":441,"image":24961},{"width":443,"height":444},{"sys":24963,"fields":24966},{"id":24964,"createdAt":24965},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":24967,"slug":24968,"articleIntro":-1,"category":24969},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[24970],{"metadata":24971,"sys":24974,"fields":24981},{"tags":24972,"concepts":24973},[],[],{"space":24975,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24977,"publishedVersion":395,"revision":62,"contentType":24979,"locale":29},{"sys":24976},{"type":12,"linkType":13,"id":14},{"sys":24978},{"id":21,"type":12,"linkType":22},{"sys":24980},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24982,"metaTitle":405,"metaDescription":406,"mainTitle":24983,"subtitle":424,"heroImage":24998,"ctaButton":447,"ctaLink":448},[404],{"data":24984,"content":24985,"nodeType":74},{},[24986,24992],{"data":24987,"content":24988,"nodeType":78},{},[24989],{"data":24990,"marks":24991,"value":416,"nodeType":82},{},[],{"data":24993,"content":24994,"nodeType":87},{},[24995],{"data":24996,"marks":24997,"value":423,"nodeType":82},{},[],{"metadata":24999,"sys":25002,"fields":25007},{"tags":25000,"concepts":25001},[],[],{"space":25003,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25005,"publishedVersion":62,"revision":44,"locale":29},{"sys":25004},{"type":12,"linkType":13,"id":14},{"sys":25006},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25008},{"url":439,"details":25009,"fileName":445,"contentType":446},{"size":441,"image":25010},{"width":443,"height":444},{"sys":25012,"fields":25015},{"id":25013,"createdAt":25014},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":25016,"slug":25017,"articleIntro":25016,"category":25018},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[25019],{"metadata":25020,"sys":25023,"fields":25030},{"tags":25021,"concepts":25022},[],[],{"space":25024,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25026,"publishedVersion":395,"revision":62,"contentType":25028,"locale":29},{"sys":25025},{"type":12,"linkType":13,"id":14},{"sys":25027},{"id":21,"type":12,"linkType":22},{"sys":25029},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25031,"metaTitle":405,"metaDescription":406,"mainTitle":25032,"subtitle":424,"heroImage":25047,"ctaButton":447,"ctaLink":448},[404],{"data":25033,"content":25034,"nodeType":74},{},[25035,25041],{"data":25036,"content":25037,"nodeType":78},{},[25038],{"data":25039,"marks":25040,"value":416,"nodeType":82},{},[],{"data":25042,"content":25043,"nodeType":87},{},[25044],{"data":25045,"marks":25046,"value":423,"nodeType":82},{},[],{"metadata":25048,"sys":25051,"fields":25056},{"tags":25049,"concepts":25050},[],[],{"space":25052,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25054,"publishedVersion":62,"revision":44,"locale":29},{"sys":25053},{"type":12,"linkType":13,"id":14},{"sys":25055},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25057},{"url":439,"details":25058,"fileName":445,"contentType":446},{"size":441,"image":25059},{"width":443,"height":444},{"sys":25061,"fields":25064},{"id":25062,"createdAt":25063},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":25065,"slug":25066,"articleIntro":25065,"category":25067},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[25068],{"metadata":25069,"sys":25072,"fields":25079},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25075,"publishedVersion":395,"revision":62,"contentType":25077,"locale":29},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":21,"type":12,"linkType":22},{"sys":25078},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25080,"metaTitle":405,"metaDescription":406,"mainTitle":25081,"subtitle":424,"heroImage":25096,"ctaButton":447,"ctaLink":448},[404],{"data":25082,"content":25083,"nodeType":74},{},[25084,25090],{"data":25085,"content":25086,"nodeType":78},{},[25087],{"data":25088,"marks":25089,"value":416,"nodeType":82},{},[],{"data":25091,"content":25092,"nodeType":87},{},[25093],{"data":25094,"marks":25095,"value":423,"nodeType":82},{},[],{"metadata":25097,"sys":25100,"fields":25105},{"tags":25098,"concepts":25099},[],[],{"space":25101,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25103,"publishedVersion":62,"revision":44,"locale":29},{"sys":25102},{"type":12,"linkType":13,"id":14},{"sys":25104},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25106},{"url":439,"details":25107,"fileName":445,"contentType":446},{"size":441,"image":25108},{"width":443,"height":444},{"sys":25110,"fields":25113},{"id":25111,"createdAt":25112},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":25114,"slug":25115,"articleIntro":25114,"category":25116},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[25117],{"metadata":25118,"sys":25121,"fields":25128},{"tags":25119,"concepts":25120},[],[],{"space":25122,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25124,"publishedVersion":395,"revision":62,"contentType":25126,"locale":29},{"sys":25123},{"type":12,"linkType":13,"id":14},{"sys":25125},{"id":21,"type":12,"linkType":22},{"sys":25127},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25129,"metaTitle":405,"metaDescription":406,"mainTitle":25130,"subtitle":424,"heroImage":25145,"ctaButton":447,"ctaLink":448},[404],{"data":25131,"content":25132,"nodeType":74},{},[25133,25139],{"data":25134,"content":25135,"nodeType":78},{},[25136],{"data":25137,"marks":25138,"value":416,"nodeType":82},{},[],{"data":25140,"content":25141,"nodeType":87},{},[25142],{"data":25143,"marks":25144,"value":423,"nodeType":82},{},[],{"metadata":25146,"sys":25149,"fields":25154},{"tags":25147,"concepts":25148},[],[],{"space":25150,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25152,"publishedVersion":62,"revision":44,"locale":29},{"sys":25151},{"type":12,"linkType":13,"id":14},{"sys":25153},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25155},{"url":439,"details":25156,"fileName":445,"contentType":446},{"size":441,"image":25157},{"width":443,"height":444},{"sys":25159,"fields":25162},{"id":25160,"createdAt":25161},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":25163,"slug":25164,"articleIntro":25163,"category":25165},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[25166],{"metadata":25167,"sys":25170,"fields":25177},{"tags":25168,"concepts":25169},[],[],{"space":25171,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25173,"publishedVersion":395,"revision":62,"contentType":25175,"locale":29},{"sys":25172},{"type":12,"linkType":13,"id":14},{"sys":25174},{"id":21,"type":12,"linkType":22},{"sys":25176},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25178,"metaTitle":405,"metaDescription":406,"mainTitle":25179,"subtitle":424,"heroImage":25194,"ctaButton":447,"ctaLink":448},[404],{"data":25180,"content":25181,"nodeType":74},{},[25182,25188],{"data":25183,"content":25184,"nodeType":78},{},[25185],{"data":25186,"marks":25187,"value":416,"nodeType":82},{},[],{"data":25189,"content":25190,"nodeType":87},{},[25191],{"data":25192,"marks":25193,"value":423,"nodeType":82},{},[],{"metadata":25195,"sys":25198,"fields":25203},{"tags":25196,"concepts":25197},[],[],{"space":25199,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25201,"publishedVersion":62,"revision":44,"locale":29},{"sys":25200},{"type":12,"linkType":13,"id":14},{"sys":25202},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25204},{"url":439,"details":25205,"fileName":445,"contentType":446},{"size":441,"image":25206},{"width":443,"height":444},{"sys":25208,"fields":25211},{"id":25209,"createdAt":25210},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":25212,"slug":25213,"articleIntro":-1,"category":25214},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[25215],{"metadata":25216,"sys":25219,"fields":25226},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25222,"publishedVersion":395,"revision":62,"contentType":25224,"locale":29},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":21,"type":12,"linkType":22},{"sys":25225},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25227,"metaTitle":405,"metaDescription":406,"mainTitle":25228,"subtitle":424,"heroImage":25243,"ctaButton":447,"ctaLink":448},[404],{"data":25229,"content":25230,"nodeType":74},{},[25231,25237],{"data":25232,"content":25233,"nodeType":78},{},[25234],{"data":25235,"marks":25236,"value":416,"nodeType":82},{},[],{"data":25238,"content":25239,"nodeType":87},{},[25240],{"data":25241,"marks":25242,"value":423,"nodeType":82},{},[],{"metadata":25244,"sys":25247,"fields":25252},{"tags":25245,"concepts":25246},[],[],{"space":25248,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25250,"publishedVersion":62,"revision":44,"locale":29},{"sys":25249},{"type":12,"linkType":13,"id":14},{"sys":25251},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25253},{"url":439,"details":25254,"fileName":445,"contentType":446},{"size":441,"image":25255},{"width":443,"height":444},{"sys":25257,"fields":25260},{"id":25258,"createdAt":25259},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":25261,"slug":25262,"articleIntro":-1,"category":25263},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[25264],{"metadata":25265,"sys":25268,"fields":25275},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25271,"publishedVersion":395,"revision":62,"contentType":25273,"locale":29},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":21,"type":12,"linkType":22},{"sys":25274},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25276,"metaTitle":405,"metaDescription":406,"mainTitle":25277,"subtitle":424,"heroImage":25292,"ctaButton":447,"ctaLink":448},[404],{"data":25278,"content":25279,"nodeType":74},{},[25280,25286],{"data":25281,"content":25282,"nodeType":78},{},[25283],{"data":25284,"marks":25285,"value":416,"nodeType":82},{},[],{"data":25287,"content":25288,"nodeType":87},{},[25289],{"data":25290,"marks":25291,"value":423,"nodeType":82},{},[],{"metadata":25293,"sys":25296,"fields":25301},{"tags":25294,"concepts":25295},[],[],{"space":25297,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25299,"publishedVersion":62,"revision":44,"locale":29},{"sys":25298},{"type":12,"linkType":13,"id":14},{"sys":25300},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25302},{"url":439,"details":25303,"fileName":445,"contentType":446},{"size":441,"image":25304},{"width":443,"height":444},{"sys":25306,"fields":25309},{"id":25307,"createdAt":25308},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":25310,"slug":25311,"articleIntro":25310,"category":25312},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[25313],{"metadata":25314,"sys":25317,"fields":25324},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25320,"publishedVersion":395,"revision":62,"contentType":25322,"locale":29},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":21,"type":12,"linkType":22},{"sys":25323},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25325,"metaTitle":405,"metaDescription":406,"mainTitle":25326,"subtitle":424,"heroImage":25341,"ctaButton":447,"ctaLink":448},[404],{"data":25327,"content":25328,"nodeType":74},{},[25329,25335],{"data":25330,"content":25331,"nodeType":78},{},[25332],{"data":25333,"marks":25334,"value":416,"nodeType":82},{},[],{"data":25336,"content":25337,"nodeType":87},{},[25338],{"data":25339,"marks":25340,"value":423,"nodeType":82},{},[],{"metadata":25342,"sys":25345,"fields":25350},{"tags":25343,"concepts":25344},[],[],{"space":25346,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25348,"publishedVersion":62,"revision":44,"locale":29},{"sys":25347},{"type":12,"linkType":13,"id":14},{"sys":25349},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25351},{"url":439,"details":25352,"fileName":445,"contentType":446},{"size":441,"image":25353},{"width":443,"height":444},{"sys":25355,"fields":25358},{"id":25356,"createdAt":25357},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":25359,"slug":25360,"articleIntro":25359,"category":25361},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[25362],{"metadata":25363,"sys":25366,"fields":25373},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25369,"publishedVersion":395,"revision":62,"contentType":25371,"locale":29},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":21,"type":12,"linkType":22},{"sys":25372},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25374,"metaTitle":405,"metaDescription":406,"mainTitle":25375,"subtitle":424,"heroImage":25390,"ctaButton":447,"ctaLink":448},[404],{"data":25376,"content":25377,"nodeType":74},{},[25378,25384],{"data":25379,"content":25380,"nodeType":78},{},[25381],{"data":25382,"marks":25383,"value":416,"nodeType":82},{},[],{"data":25385,"content":25386,"nodeType":87},{},[25387],{"data":25388,"marks":25389,"value":423,"nodeType":82},{},[],{"metadata":25391,"sys":25394,"fields":25399},{"tags":25392,"concepts":25393},[],[],{"space":25395,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25397,"publishedVersion":62,"revision":44,"locale":29},{"sys":25396},{"type":12,"linkType":13,"id":14},{"sys":25398},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25400},{"url":439,"details":25401,"fileName":445,"contentType":446},{"size":441,"image":25402},{"width":443,"height":444},{"sys":25404,"fields":25407},{"id":25405,"createdAt":25406},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":25408,"slug":25409,"articleIntro":-1,"category":25410},"Compte 411 - Clients","compte-411-clients",[25411],{"metadata":25412,"sys":25415,"fields":25422},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25418,"publishedVersion":395,"revision":62,"contentType":25420,"locale":29},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":21,"type":12,"linkType":22},{"sys":25421},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25423,"metaTitle":405,"metaDescription":406,"mainTitle":25424,"subtitle":424,"heroImage":25439,"ctaButton":447,"ctaLink":448},[404],{"data":25425,"content":25426,"nodeType":74},{},[25427,25433],{"data":25428,"content":25429,"nodeType":78},{},[25430],{"data":25431,"marks":25432,"value":416,"nodeType":82},{},[],{"data":25434,"content":25435,"nodeType":87},{},[25436],{"data":25437,"marks":25438,"value":423,"nodeType":82},{},[],{"metadata":25440,"sys":25443,"fields":25448},{"tags":25441,"concepts":25442},[],[],{"space":25444,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25446,"publishedVersion":62,"revision":44,"locale":29},{"sys":25445},{"type":12,"linkType":13,"id":14},{"sys":25447},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25449},{"url":439,"details":25450,"fileName":445,"contentType":446},{"size":441,"image":25451},{"width":443,"height":444},{"sys":25453,"fields":25456},{"id":25454,"createdAt":25455},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":25457,"slug":25458,"articleIntro":25457,"category":25459},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[25460],{"metadata":25461,"sys":25464,"fields":25471},{"tags":25462,"concepts":25463},[],[],{"space":25465,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25467,"publishedVersion":395,"revision":62,"contentType":25469,"locale":29},{"sys":25466},{"type":12,"linkType":13,"id":14},{"sys":25468},{"id":21,"type":12,"linkType":22},{"sys":25470},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25472,"metaTitle":405,"metaDescription":406,"mainTitle":25473,"subtitle":424,"heroImage":25488,"ctaButton":447,"ctaLink":448},[404],{"data":25474,"content":25475,"nodeType":74},{},[25476,25482],{"data":25477,"content":25478,"nodeType":78},{},[25479],{"data":25480,"marks":25481,"value":416,"nodeType":82},{},[],{"data":25483,"content":25484,"nodeType":87},{},[25485],{"data":25486,"marks":25487,"value":423,"nodeType":82},{},[],{"metadata":25489,"sys":25492,"fields":25497},{"tags":25490,"concepts":25491},[],[],{"space":25493,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25495,"publishedVersion":62,"revision":44,"locale":29},{"sys":25494},{"type":12,"linkType":13,"id":14},{"sys":25496},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25498},{"url":439,"details":25499,"fileName":445,"contentType":446},{"size":441,"image":25500},{"width":443,"height":444},{"sys":25502,"fields":25505},{"id":25503,"createdAt":25504},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":25506,"slug":25507,"articleIntro":25506,"category":25508},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[25509],{"metadata":25510,"sys":25513,"fields":25520},{"tags":25511,"concepts":25512},[],[],{"space":25514,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25516,"publishedVersion":395,"revision":62,"contentType":25518,"locale":29},{"sys":25515},{"type":12,"linkType":13,"id":14},{"sys":25517},{"id":21,"type":12,"linkType":22},{"sys":25519},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25521,"metaTitle":405,"metaDescription":406,"mainTitle":25522,"subtitle":424,"heroImage":25537,"ctaButton":447,"ctaLink":448},[404],{"data":25523,"content":25524,"nodeType":74},{},[25525,25531],{"data":25526,"content":25527,"nodeType":78},{},[25528],{"data":25529,"marks":25530,"value":416,"nodeType":82},{},[],{"data":25532,"content":25533,"nodeType":87},{},[25534],{"data":25535,"marks":25536,"value":423,"nodeType":82},{},[],{"metadata":25538,"sys":25541,"fields":25546},{"tags":25539,"concepts":25540},[],[],{"space":25542,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25544,"publishedVersion":62,"revision":44,"locale":29},{"sys":25543},{"type":12,"linkType":13,"id":14},{"sys":25545},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25547},{"url":439,"details":25548,"fileName":445,"contentType":446},{"size":441,"image":25549},{"width":443,"height":444},{"sys":25551,"fields":25554},{"id":25552,"createdAt":25553},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":25555,"slug":25556,"articleIntro":25555,"category":25557},"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",[25558],{"metadata":25559,"sys":25562,"fields":25569},{"tags":25560,"concepts":25561},[],[],{"space":25563,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25565,"publishedVersion":395,"revision":62,"contentType":25567,"locale":29},{"sys":25564},{"type":12,"linkType":13,"id":14},{"sys":25566},{"id":21,"type":12,"linkType":22},{"sys":25568},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25570,"metaTitle":405,"metaDescription":406,"mainTitle":25571,"subtitle":424,"heroImage":25586,"ctaButton":447,"ctaLink":448},[404],{"data":25572,"content":25573,"nodeType":74},{},[25574,25580],{"data":25575,"content":25576,"nodeType":78},{},[25577],{"data":25578,"marks":25579,"value":416,"nodeType":82},{},[],{"data":25581,"content":25582,"nodeType":87},{},[25583],{"data":25584,"marks":25585,"value":423,"nodeType":82},{},[],{"metadata":25587,"sys":25590,"fields":25595},{"tags":25588,"concepts":25589},[],[],{"space":25591,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25593,"publishedVersion":62,"revision":44,"locale":29},{"sys":25592},{"type":12,"linkType":13,"id":14},{"sys":25594},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25596},{"url":439,"details":25597,"fileName":445,"contentType":446},{"size":441,"image":25598},{"width":443,"height":444},{"sys":25600,"fields":25603},{"id":25601,"createdAt":25602},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":25604,"slug":25605,"articleIntro":25604,"category":25606},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[25607],{"metadata":25608,"sys":25611,"fields":25618},{"tags":25609,"concepts":25610},[],[],{"space":25612,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25614,"publishedVersion":395,"revision":62,"contentType":25616,"locale":29},{"sys":25613},{"type":12,"linkType":13,"id":14},{"sys":25615},{"id":21,"type":12,"linkType":22},{"sys":25617},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25619,"metaTitle":405,"metaDescription":406,"mainTitle":25620,"subtitle":424,"heroImage":25635,"ctaButton":447,"ctaLink":448},[404],{"data":25621,"content":25622,"nodeType":74},{},[25623,25629],{"data":25624,"content":25625,"nodeType":78},{},[25626],{"data":25627,"marks":25628,"value":416,"nodeType":82},{},[],{"data":25630,"content":25631,"nodeType":87},{},[25632],{"data":25633,"marks":25634,"value":423,"nodeType":82},{},[],{"metadata":25636,"sys":25639,"fields":25644},{"tags":25637,"concepts":25638},[],[],{"space":25640,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25642,"publishedVersion":62,"revision":44,"locale":29},{"sys":25641},{"type":12,"linkType":13,"id":14},{"sys":25643},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25645},{"url":439,"details":25646,"fileName":445,"contentType":446},{"size":441,"image":25647},{"width":443,"height":444},{"sys":25649,"fields":25652},{"id":25650,"createdAt":25651},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":25653,"slug":25654,"articleIntro":25653,"category":25655},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[25656],{"metadata":25657,"sys":25660,"fields":25667},{"tags":25658,"concepts":25659},[],[],{"space":25661,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25663,"publishedVersion":395,"revision":62,"contentType":25665,"locale":29},{"sys":25662},{"type":12,"linkType":13,"id":14},{"sys":25664},{"id":21,"type":12,"linkType":22},{"sys":25666},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25668,"metaTitle":405,"metaDescription":406,"mainTitle":25669,"subtitle":424,"heroImage":25684,"ctaButton":447,"ctaLink":448},[404],{"data":25670,"content":25671,"nodeType":74},{},[25672,25678],{"data":25673,"content":25674,"nodeType":78},{},[25675],{"data":25676,"marks":25677,"value":416,"nodeType":82},{},[],{"data":25679,"content":25680,"nodeType":87},{},[25681],{"data":25682,"marks":25683,"value":423,"nodeType":82},{},[],{"metadata":25685,"sys":25688,"fields":25693},{"tags":25686,"concepts":25687},[],[],{"space":25689,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25691,"publishedVersion":62,"revision":44,"locale":29},{"sys":25690},{"type":12,"linkType":13,"id":14},{"sys":25692},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25694},{"url":439,"details":25695,"fileName":445,"contentType":446},{"size":441,"image":25696},{"width":443,"height":444},{"sys":25698,"fields":25701},{"id":25699,"createdAt":25700},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":25702,"slug":25703,"articleIntro":-1,"category":25704},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[25705],{"metadata":25706,"sys":25709,"fields":25716},{"tags":25707,"concepts":25708},[],[],{"space":25710,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25712,"publishedVersion":395,"revision":62,"contentType":25714,"locale":29},{"sys":25711},{"type":12,"linkType":13,"id":14},{"sys":25713},{"id":21,"type":12,"linkType":22},{"sys":25715},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25717,"metaTitle":405,"metaDescription":406,"mainTitle":25718,"subtitle":424,"heroImage":25733,"ctaButton":447,"ctaLink":448},[404],{"data":25719,"content":25720,"nodeType":74},{},[25721,25727],{"data":25722,"content":25723,"nodeType":78},{},[25724],{"data":25725,"marks":25726,"value":416,"nodeType":82},{},[],{"data":25728,"content":25729,"nodeType":87},{},[25730],{"data":25731,"marks":25732,"value":423,"nodeType":82},{},[],{"metadata":25734,"sys":25737,"fields":25742},{"tags":25735,"concepts":25736},[],[],{"space":25738,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25740,"publishedVersion":62,"revision":44,"locale":29},{"sys":25739},{"type":12,"linkType":13,"id":14},{"sys":25741},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25743},{"url":439,"details":25744,"fileName":445,"contentType":446},{"size":441,"image":25745},{"width":443,"height":444},{"sys":25747,"fields":25750},{"id":25748,"createdAt":25749},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":25751,"slug":25752,"articleIntro":-1,"category":25753},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[25754],{"metadata":25755,"sys":25758,"fields":25765},{"tags":25756,"concepts":25757},[],[],{"space":25759,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25761,"publishedVersion":395,"revision":62,"contentType":25763,"locale":29},{"sys":25760},{"type":12,"linkType":13,"id":14},{"sys":25762},{"id":21,"type":12,"linkType":22},{"sys":25764},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25766,"metaTitle":405,"metaDescription":406,"mainTitle":25767,"subtitle":424,"heroImage":25782,"ctaButton":447,"ctaLink":448},[404],{"data":25768,"content":25769,"nodeType":74},{},[25770,25776],{"data":25771,"content":25772,"nodeType":78},{},[25773],{"data":25774,"marks":25775,"value":416,"nodeType":82},{},[],{"data":25777,"content":25778,"nodeType":87},{},[25779],{"data":25780,"marks":25781,"value":423,"nodeType":82},{},[],{"metadata":25783,"sys":25786,"fields":25791},{"tags":25784,"concepts":25785},[],[],{"space":25787,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25789,"publishedVersion":62,"revision":44,"locale":29},{"sys":25788},{"type":12,"linkType":13,"id":14},{"sys":25790},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25792},{"url":439,"details":25793,"fileName":445,"contentType":446},{"size":441,"image":25794},{"width":443,"height":444},{"sys":25796,"fields":25799},{"id":25797,"createdAt":25798},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":25800,"slug":25801,"articleIntro":25800,"category":25802},"2768 - Intérêts courus","compte-2768-interets-courus",[25803],{"metadata":25804,"sys":25807,"fields":25814},{"tags":25805,"concepts":25806},[],[],{"space":25808,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25810,"publishedVersion":395,"revision":62,"contentType":25812,"locale":29},{"sys":25809},{"type":12,"linkType":13,"id":14},{"sys":25811},{"id":21,"type":12,"linkType":22},{"sys":25813},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25815,"metaTitle":405,"metaDescription":406,"mainTitle":25816,"subtitle":424,"heroImage":25831,"ctaButton":447,"ctaLink":448},[404],{"data":25817,"content":25818,"nodeType":74},{},[25819,25825],{"data":25820,"content":25821,"nodeType":78},{},[25822],{"data":25823,"marks":25824,"value":416,"nodeType":82},{},[],{"data":25826,"content":25827,"nodeType":87},{},[25828],{"data":25829,"marks":25830,"value":423,"nodeType":82},{},[],{"metadata":25832,"sys":25835,"fields":25840},{"tags":25833,"concepts":25834},[],[],{"space":25836,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25838,"publishedVersion":62,"revision":44,"locale":29},{"sys":25837},{"type":12,"linkType":13,"id":14},{"sys":25839},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25841},{"url":439,"details":25842,"fileName":445,"contentType":446},{"size":441,"image":25843},{"width":443,"height":444},{"sys":25845,"fields":25848},{"id":25846,"createdAt":25847},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":25849,"slug":25850,"articleIntro":25849,"category":25851},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[25852],{"metadata":25853,"sys":25856,"fields":25863},{"tags":25854,"concepts":25855},[],[],{"space":25857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25859,"publishedVersion":395,"revision":62,"contentType":25861,"locale":29},{"sys":25858},{"type":12,"linkType":13,"id":14},{"sys":25860},{"id":21,"type":12,"linkType":22},{"sys":25862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25864,"metaTitle":405,"metaDescription":406,"mainTitle":25865,"subtitle":424,"heroImage":25880,"ctaButton":447,"ctaLink":448},[404],{"data":25866,"content":25867,"nodeType":74},{},[25868,25874],{"data":25869,"content":25870,"nodeType":78},{},[25871],{"data":25872,"marks":25873,"value":416,"nodeType":82},{},[],{"data":25875,"content":25876,"nodeType":87},{},[25877],{"data":25878,"marks":25879,"value":423,"nodeType":82},{},[],{"metadata":25881,"sys":25884,"fields":25889},{"tags":25882,"concepts":25883},[],[],{"space":25885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25887,"publishedVersion":62,"revision":44,"locale":29},{"sys":25886},{"type":12,"linkType":13,"id":14},{"sys":25888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25890},{"url":439,"details":25891,"fileName":445,"contentType":446},{"size":441,"image":25892},{"width":443,"height":444},{"sys":25894,"fields":25897},{"id":25895,"createdAt":25896},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":25898,"slug":25899,"articleIntro":25898,"category":25900},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[25901],{"metadata":25902,"sys":25905,"fields":25912},{"tags":25903,"concepts":25904},[],[],{"space":25906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25908,"publishedVersion":395,"revision":62,"contentType":25910,"locale":29},{"sys":25907},{"type":12,"linkType":13,"id":14},{"sys":25909},{"id":21,"type":12,"linkType":22},{"sys":25911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25913,"metaTitle":405,"metaDescription":406,"mainTitle":25914,"subtitle":424,"heroImage":25929,"ctaButton":447,"ctaLink":448},[404],{"data":25915,"content":25916,"nodeType":74},{},[25917,25923],{"data":25918,"content":25919,"nodeType":78},{},[25920],{"data":25921,"marks":25922,"value":416,"nodeType":82},{},[],{"data":25924,"content":25925,"nodeType":87},{},[25926],{"data":25927,"marks":25928,"value":423,"nodeType":82},{},[],{"metadata":25930,"sys":25933,"fields":25938},{"tags":25931,"concepts":25932},[],[],{"space":25934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25936,"publishedVersion":62,"revision":44,"locale":29},{"sys":25935},{"type":12,"linkType":13,"id":14},{"sys":25937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25939},{"url":439,"details":25940,"fileName":445,"contentType":446},{"size":441,"image":25941},{"width":443,"height":444},{"sys":25943,"fields":25946},{"id":25944,"createdAt":25945},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":25947,"slug":25948,"articleIntro":25947,"category":25949},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[25950],{"metadata":25951,"sys":25954,"fields":25961},{"tags":25952,"concepts":25953},[],[],{"space":25955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25957,"publishedVersion":395,"revision":62,"contentType":25959,"locale":29},{"sys":25956},{"type":12,"linkType":13,"id":14},{"sys":25958},{"id":21,"type":12,"linkType":22},{"sys":25960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25962,"metaTitle":405,"metaDescription":406,"mainTitle":25963,"subtitle":424,"heroImage":25978,"ctaButton":447,"ctaLink":448},[404],{"data":25964,"content":25965,"nodeType":74},{},[25966,25972],{"data":25967,"content":25968,"nodeType":78},{},[25969],{"data":25970,"marks":25971,"value":416,"nodeType":82},{},[],{"data":25973,"content":25974,"nodeType":87},{},[25975],{"data":25976,"marks":25977,"value":423,"nodeType":82},{},[],{"metadata":25979,"sys":25982,"fields":25987},{"tags":25980,"concepts":25981},[],[],{"space":25983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25985,"publishedVersion":62,"revision":44,"locale":29},{"sys":25984},{"type":12,"linkType":13,"id":14},{"sys":25986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25988},{"url":439,"details":25989,"fileName":445,"contentType":446},{"size":441,"image":25990},{"width":443,"height":444},{"sys":25992,"fields":25995},{"id":25993,"createdAt":25994},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":25996,"slug":25997,"articleIntro":-1,"category":25998},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[25999],{"metadata":26000,"sys":26003,"fields":26010},{"tags":26001,"concepts":26002},[],[],{"space":26004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26006,"publishedVersion":395,"revision":62,"contentType":26008,"locale":29},{"sys":26005},{"type":12,"linkType":13,"id":14},{"sys":26007},{"id":21,"type":12,"linkType":22},{"sys":26009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26011,"metaTitle":405,"metaDescription":406,"mainTitle":26012,"subtitle":424,"heroImage":26027,"ctaButton":447,"ctaLink":448},[404],{"data":26013,"content":26014,"nodeType":74},{},[26015,26021],{"data":26016,"content":26017,"nodeType":78},{},[26018],{"data":26019,"marks":26020,"value":416,"nodeType":82},{},[],{"data":26022,"content":26023,"nodeType":87},{},[26024],{"data":26025,"marks":26026,"value":423,"nodeType":82},{},[],{"metadata":26028,"sys":26031,"fields":26036},{"tags":26029,"concepts":26030},[],[],{"space":26032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26034,"publishedVersion":62,"revision":44,"locale":29},{"sys":26033},{"type":12,"linkType":13,"id":14},{"sys":26035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26037},{"url":439,"details":26038,"fileName":445,"contentType":446},{"size":441,"image":26039},{"width":443,"height":444},{"sys":26041,"fields":26044},{"id":26042,"createdAt":26043},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":26045,"slug":26046,"articleIntro":-1,"category":26047},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[26048],{"metadata":26049,"sys":26052,"fields":26059},{"tags":26050,"concepts":26051},[],[],{"space":26053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26055,"publishedVersion":395,"revision":62,"contentType":26057,"locale":29},{"sys":26054},{"type":12,"linkType":13,"id":14},{"sys":26056},{"id":21,"type":12,"linkType":22},{"sys":26058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26060,"metaTitle":405,"metaDescription":406,"mainTitle":26061,"subtitle":424,"heroImage":26076,"ctaButton":447,"ctaLink":448},[404],{"data":26062,"content":26063,"nodeType":74},{},[26064,26070],{"data":26065,"content":26066,"nodeType":78},{},[26067],{"data":26068,"marks":26069,"value":416,"nodeType":82},{},[],{"data":26071,"content":26072,"nodeType":87},{},[26073],{"data":26074,"marks":26075,"value":423,"nodeType":82},{},[],{"metadata":26077,"sys":26080,"fields":26085},{"tags":26078,"concepts":26079},[],[],{"space":26081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26083,"publishedVersion":62,"revision":44,"locale":29},{"sys":26082},{"type":12,"linkType":13,"id":14},{"sys":26084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26086},{"url":439,"details":26087,"fileName":445,"contentType":446},{"size":441,"image":26088},{"width":443,"height":444},{"sys":26090,"fields":26093},{"id":26091,"createdAt":26092},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":26094,"slug":26095,"articleIntro":26094,"category":26096},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[26097],{"metadata":26098,"sys":26101,"fields":26108},{"tags":26099,"concepts":26100},[],[],{"space":26102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26104,"publishedVersion":395,"revision":62,"contentType":26106,"locale":29},{"sys":26103},{"type":12,"linkType":13,"id":14},{"sys":26105},{"id":21,"type":12,"linkType":22},{"sys":26107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26109,"metaTitle":405,"metaDescription":406,"mainTitle":26110,"subtitle":424,"heroImage":26125,"ctaButton":447,"ctaLink":448},[404],{"data":26111,"content":26112,"nodeType":74},{},[26113,26119],{"data":26114,"content":26115,"nodeType":78},{},[26116],{"data":26117,"marks":26118,"value":416,"nodeType":82},{},[],{"data":26120,"content":26121,"nodeType":87},{},[26122],{"data":26123,"marks":26124,"value":423,"nodeType":82},{},[],{"metadata":26126,"sys":26129,"fields":26134},{"tags":26127,"concepts":26128},[],[],{"space":26130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26132,"publishedVersion":62,"revision":44,"locale":29},{"sys":26131},{"type":12,"linkType":13,"id":14},{"sys":26133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26135},{"url":439,"details":26136,"fileName":445,"contentType":446},{"size":441,"image":26137},{"width":443,"height":444},{"sys":26139,"fields":26142},{"id":26140,"createdAt":26141},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":26143,"slug":26144,"articleIntro":26143,"category":26145},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[26146],{"metadata":26147,"sys":26150,"fields":26157},{"tags":26148,"concepts":26149},[],[],{"space":26151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26153,"publishedVersion":395,"revision":62,"contentType":26155,"locale":29},{"sys":26152},{"type":12,"linkType":13,"id":14},{"sys":26154},{"id":21,"type":12,"linkType":22},{"sys":26156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26158,"metaTitle":405,"metaDescription":406,"mainTitle":26159,"subtitle":424,"heroImage":26174,"ctaButton":447,"ctaLink":448},[404],{"data":26160,"content":26161,"nodeType":74},{},[26162,26168],{"data":26163,"content":26164,"nodeType":78},{},[26165],{"data":26166,"marks":26167,"value":416,"nodeType":82},{},[],{"data":26169,"content":26170,"nodeType":87},{},[26171],{"data":26172,"marks":26173,"value":423,"nodeType":82},{},[],{"metadata":26175,"sys":26178,"fields":26183},{"tags":26176,"concepts":26177},[],[],{"space":26179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26181,"publishedVersion":62,"revision":44,"locale":29},{"sys":26180},{"type":12,"linkType":13,"id":14},{"sys":26182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26184},{"url":439,"details":26185,"fileName":445,"contentType":446},{"size":441,"image":26186},{"width":443,"height":444},{"sys":26188,"fields":26191},{"id":26189,"createdAt":26190},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":26192,"slug":26193,"articleIntro":26192,"category":26194},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[26195],{"metadata":26196,"sys":26199,"fields":26206},{"tags":26197,"concepts":26198},[],[],{"space":26200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26202,"publishedVersion":395,"revision":62,"contentType":26204,"locale":29},{"sys":26201},{"type":12,"linkType":13,"id":14},{"sys":26203},{"id":21,"type":12,"linkType":22},{"sys":26205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26207,"metaTitle":405,"metaDescription":406,"mainTitle":26208,"subtitle":424,"heroImage":26223,"ctaButton":447,"ctaLink":448},[404],{"data":26209,"content":26210,"nodeType":74},{},[26211,26217],{"data":26212,"content":26213,"nodeType":78},{},[26214],{"data":26215,"marks":26216,"value":416,"nodeType":82},{},[],{"data":26218,"content":26219,"nodeType":87},{},[26220],{"data":26221,"marks":26222,"value":423,"nodeType":82},{},[],{"metadata":26224,"sys":26227,"fields":26232},{"tags":26225,"concepts":26226},[],[],{"space":26228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26230,"publishedVersion":62,"revision":44,"locale":29},{"sys":26229},{"type":12,"linkType":13,"id":14},{"sys":26231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26233},{"url":439,"details":26234,"fileName":445,"contentType":446},{"size":441,"image":26235},{"width":443,"height":444},{"sys":26237,"fields":26240},{"id":26238,"createdAt":26239},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":26241,"slug":26242,"articleIntro":26241,"category":26243},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[26244],{"metadata":26245,"sys":26248,"fields":26255},{"tags":26246,"concepts":26247},[],[],{"space":26249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26251,"publishedVersion":395,"revision":62,"contentType":26253,"locale":29},{"sys":26250},{"type":12,"linkType":13,"id":14},{"sys":26252},{"id":21,"type":12,"linkType":22},{"sys":26254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26256,"metaTitle":405,"metaDescription":406,"mainTitle":26257,"subtitle":424,"heroImage":26272,"ctaButton":447,"ctaLink":448},[404],{"data":26258,"content":26259,"nodeType":74},{},[26260,26266],{"data":26261,"content":26262,"nodeType":78},{},[26263],{"data":26264,"marks":26265,"value":416,"nodeType":82},{},[],{"data":26267,"content":26268,"nodeType":87},{},[26269],{"data":26270,"marks":26271,"value":423,"nodeType":82},{},[],{"metadata":26273,"sys":26276,"fields":26281},{"tags":26274,"concepts":26275},[],[],{"space":26277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26279,"publishedVersion":62,"revision":44,"locale":29},{"sys":26278},{"type":12,"linkType":13,"id":14},{"sys":26280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26282},{"url":439,"details":26283,"fileName":445,"contentType":446},{"size":441,"image":26284},{"width":443,"height":444},{"sys":26286,"fields":26289},{"id":26287,"createdAt":26288},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":26290,"slug":26291,"articleIntro":26290,"category":26292},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[26293],{"metadata":26294,"sys":26297,"fields":26304},{"tags":26295,"concepts":26296},[],[],{"space":26298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26300,"publishedVersion":395,"revision":62,"contentType":26302,"locale":29},{"sys":26299},{"type":12,"linkType":13,"id":14},{"sys":26301},{"id":21,"type":12,"linkType":22},{"sys":26303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26305,"metaTitle":405,"metaDescription":406,"mainTitle":26306,"subtitle":424,"heroImage":26321,"ctaButton":447,"ctaLink":448},[404],{"data":26307,"content":26308,"nodeType":74},{},[26309,26315],{"data":26310,"content":26311,"nodeType":78},{},[26312],{"data":26313,"marks":26314,"value":416,"nodeType":82},{},[],{"data":26316,"content":26317,"nodeType":87},{},[26318],{"data":26319,"marks":26320,"value":423,"nodeType":82},{},[],{"metadata":26322,"sys":26325,"fields":26330},{"tags":26323,"concepts":26324},[],[],{"space":26326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26328,"publishedVersion":62,"revision":44,"locale":29},{"sys":26327},{"type":12,"linkType":13,"id":14},{"sys":26329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26331},{"url":439,"details":26332,"fileName":445,"contentType":446},{"size":441,"image":26333},{"width":443,"height":444},{"sys":26335,"fields":26338},{"id":26336,"createdAt":26337},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":26339,"slug":26340,"articleIntro":26339,"category":26341},"6161 - Multirisques","compte-6161-multirisques",[26342],{"metadata":26343,"sys":26346,"fields":26353},{"tags":26344,"concepts":26345},[],[],{"space":26347,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26349,"publishedVersion":395,"revision":62,"contentType":26351,"locale":29},{"sys":26348},{"type":12,"linkType":13,"id":14},{"sys":26350},{"id":21,"type":12,"linkType":22},{"sys":26352},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26354,"metaTitle":405,"metaDescription":406,"mainTitle":26355,"subtitle":424,"heroImage":26370,"ctaButton":447,"ctaLink":448},[404],{"data":26356,"content":26357,"nodeType":74},{},[26358,26364],{"data":26359,"content":26360,"nodeType":78},{},[26361],{"data":26362,"marks":26363,"value":416,"nodeType":82},{},[],{"data":26365,"content":26366,"nodeType":87},{},[26367],{"data":26368,"marks":26369,"value":423,"nodeType":82},{},[],{"metadata":26371,"sys":26374,"fields":26379},{"tags":26372,"concepts":26373},[],[],{"space":26375,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26377,"publishedVersion":62,"revision":44,"locale":29},{"sys":26376},{"type":12,"linkType":13,"id":14},{"sys":26378},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26380},{"url":439,"details":26381,"fileName":445,"contentType":446},{"size":441,"image":26382},{"width":443,"height":444},{"sys":26384,"fields":26387},{"id":26385,"createdAt":26386},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":26388,"slug":26389,"articleIntro":26388,"category":26390},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[26391],{"metadata":26392,"sys":26395,"fields":26402},{"tags":26393,"concepts":26394},[],[],{"space":26396,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26398,"publishedVersion":395,"revision":62,"contentType":26400,"locale":29},{"sys":26397},{"type":12,"linkType":13,"id":14},{"sys":26399},{"id":21,"type":12,"linkType":22},{"sys":26401},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26403,"metaTitle":405,"metaDescription":406,"mainTitle":26404,"subtitle":424,"heroImage":26419,"ctaButton":447,"ctaLink":448},[404],{"data":26405,"content":26406,"nodeType":74},{},[26407,26413],{"data":26408,"content":26409,"nodeType":78},{},[26410],{"data":26411,"marks":26412,"value":416,"nodeType":82},{},[],{"data":26414,"content":26415,"nodeType":87},{},[26416],{"data":26417,"marks":26418,"value":423,"nodeType":82},{},[],{"metadata":26420,"sys":26423,"fields":26428},{"tags":26421,"concepts":26422},[],[],{"space":26424,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26426,"publishedVersion":62,"revision":44,"locale":29},{"sys":26425},{"type":12,"linkType":13,"id":14},{"sys":26427},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26429},{"url":439,"details":26430,"fileName":445,"contentType":446},{"size":441,"image":26431},{"width":443,"height":444},{"sys":26433,"fields":26436},{"id":26434,"createdAt":26435},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":26437,"slug":26438,"articleIntro":26437,"category":26439},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[26440],{"metadata":26441,"sys":26444,"fields":26451},{"tags":26442,"concepts":26443},[],[],{"space":26445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26447,"publishedVersion":395,"revision":62,"contentType":26449,"locale":29},{"sys":26446},{"type":12,"linkType":13,"id":14},{"sys":26448},{"id":21,"type":12,"linkType":22},{"sys":26450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26452,"metaTitle":405,"metaDescription":406,"mainTitle":26453,"subtitle":424,"heroImage":26468,"ctaButton":447,"ctaLink":448},[404],{"data":26454,"content":26455,"nodeType":74},{},[26456,26462],{"data":26457,"content":26458,"nodeType":78},{},[26459],{"data":26460,"marks":26461,"value":416,"nodeType":82},{},[],{"data":26463,"content":26464,"nodeType":87},{},[26465],{"data":26466,"marks":26467,"value":423,"nodeType":82},{},[],{"metadata":26469,"sys":26472,"fields":26477},{"tags":26470,"concepts":26471},[],[],{"space":26473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26475,"publishedVersion":62,"revision":44,"locale":29},{"sys":26474},{"type":12,"linkType":13,"id":14},{"sys":26476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26478},{"url":439,"details":26479,"fileName":445,"contentType":446},{"size":441,"image":26480},{"width":443,"height":444},{"sys":26482,"fields":26485},{"id":26483,"createdAt":26484},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26486,"slug":26487,"articleIntro":26486,"category":26488},"72 - Production immobilisée","compte-72-production-immobilisee",[26489],{"metadata":26490,"sys":26493,"fields":26500},{"tags":26491,"concepts":26492},[],[],{"space":26494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26496,"publishedVersion":395,"revision":62,"contentType":26498,"locale":29},{"sys":26495},{"type":12,"linkType":13,"id":14},{"sys":26497},{"id":21,"type":12,"linkType":22},{"sys":26499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26501,"metaTitle":405,"metaDescription":406,"mainTitle":26502,"subtitle":424,"heroImage":26517,"ctaButton":447,"ctaLink":448},[404],{"data":26503,"content":26504,"nodeType":74},{},[26505,26511],{"data":26506,"content":26507,"nodeType":78},{},[26508],{"data":26509,"marks":26510,"value":416,"nodeType":82},{},[],{"data":26512,"content":26513,"nodeType":87},{},[26514],{"data":26515,"marks":26516,"value":423,"nodeType":82},{},[],{"metadata":26518,"sys":26521,"fields":26526},{"tags":26519,"concepts":26520},[],[],{"space":26522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26524,"publishedVersion":62,"revision":44,"locale":29},{"sys":26523},{"type":12,"linkType":13,"id":14},{"sys":26525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26527},{"url":439,"details":26528,"fileName":445,"contentType":446},{"size":441,"image":26529},{"width":443,"height":444},{"sys":26531,"fields":26533},{"id":26532,"createdAt":14669},"4kVdSdLvBSCpwNNFzLzom2",{"title":26534,"slug":26535,"articleIntro":26534,"category":26536},"335 - Travaux en cours","compte-335-travaux-en-cours",[26537],{"metadata":26538,"sys":26541,"fields":26548},{"tags":26539,"concepts":26540},[],[],{"space":26542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26544,"publishedVersion":395,"revision":62,"contentType":26546,"locale":29},{"sys":26543},{"type":12,"linkType":13,"id":14},{"sys":26545},{"id":21,"type":12,"linkType":22},{"sys":26547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26549,"metaTitle":405,"metaDescription":406,"mainTitle":26550,"subtitle":424,"heroImage":26565,"ctaButton":447,"ctaLink":448},[404],{"data":26551,"content":26552,"nodeType":74},{},[26553,26559],{"data":26554,"content":26555,"nodeType":78},{},[26556],{"data":26557,"marks":26558,"value":416,"nodeType":82},{},[],{"data":26560,"content":26561,"nodeType":87},{},[26562],{"data":26563,"marks":26564,"value":423,"nodeType":82},{},[],{"metadata":26566,"sys":26569,"fields":26574},{"tags":26567,"concepts":26568},[],[],{"space":26570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26572,"publishedVersion":62,"revision":44,"locale":29},{"sys":26571},{"type":12,"linkType":13,"id":14},{"sys":26573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26575},{"url":439,"details":26576,"fileName":445,"contentType":446},{"size":441,"image":26577},{"width":443,"height":444},{"sys":26579,"fields":26582},{"id":26580,"createdAt":26581},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":26583,"slug":26584,"articleIntro":-1,"category":26585},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[26586],{"metadata":26587,"sys":26590,"fields":26597},{"tags":26588,"concepts":26589},[],[],{"space":26591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26593,"publishedVersion":395,"revision":62,"contentType":26595,"locale":29},{"sys":26592},{"type":12,"linkType":13,"id":14},{"sys":26594},{"id":21,"type":12,"linkType":22},{"sys":26596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26598,"metaTitle":405,"metaDescription":406,"mainTitle":26599,"subtitle":424,"heroImage":26614,"ctaButton":447,"ctaLink":448},[404],{"data":26600,"content":26601,"nodeType":74},{},[26602,26608],{"data":26603,"content":26604,"nodeType":78},{},[26605],{"data":26606,"marks":26607,"value":416,"nodeType":82},{},[],{"data":26609,"content":26610,"nodeType":87},{},[26611],{"data":26612,"marks":26613,"value":423,"nodeType":82},{},[],{"metadata":26615,"sys":26618,"fields":26623},{"tags":26616,"concepts":26617},[],[],{"space":26619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26621,"publishedVersion":62,"revision":44,"locale":29},{"sys":26620},{"type":12,"linkType":13,"id":14},{"sys":26622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26624},{"url":439,"details":26625,"fileName":445,"contentType":446},{"size":441,"image":26626},{"width":443,"height":444},{"sys":26628,"fields":26631},{"id":26629,"createdAt":26630},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":26632,"slug":26633,"articleIntro":-1,"category":26634},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[26635],{"metadata":26636,"sys":26639,"fields":26646},{"tags":26637,"concepts":26638},[],[],{"space":26640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26642,"publishedVersion":395,"revision":62,"contentType":26644,"locale":29},{"sys":26641},{"type":12,"linkType":13,"id":14},{"sys":26643},{"id":21,"type":12,"linkType":22},{"sys":26645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26647,"metaTitle":405,"metaDescription":406,"mainTitle":26648,"subtitle":424,"heroImage":26663,"ctaButton":447,"ctaLink":448},[404],{"data":26649,"content":26650,"nodeType":74},{},[26651,26657],{"data":26652,"content":26653,"nodeType":78},{},[26654],{"data":26655,"marks":26656,"value":416,"nodeType":82},{},[],{"data":26658,"content":26659,"nodeType":87},{},[26660],{"data":26661,"marks":26662,"value":423,"nodeType":82},{},[],{"metadata":26664,"sys":26667,"fields":26672},{"tags":26665,"concepts":26666},[],[],{"space":26668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26670,"publishedVersion":62,"revision":44,"locale":29},{"sys":26669},{"type":12,"linkType":13,"id":14},{"sys":26671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26673},{"url":439,"details":26674,"fileName":445,"contentType":446},{"size":441,"image":26675},{"width":443,"height":444},{"sys":26677,"fields":26679},{"id":26678,"createdAt":3589},"55iVQXY18hY6u2UZk6N5JX",{"title":26680,"slug":26681,"articleIntro":-1,"category":26682},"Compte 704 - Travaux","compte-704---travaux",[26683],{"metadata":26684,"sys":26687,"fields":26694},{"tags":26685,"concepts":26686},[],[],{"space":26688,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26690,"publishedVersion":395,"revision":62,"contentType":26692,"locale":29},{"sys":26689},{"type":12,"linkType":13,"id":14},{"sys":26691},{"id":21,"type":12,"linkType":22},{"sys":26693},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26695,"metaTitle":405,"metaDescription":406,"mainTitle":26696,"subtitle":424,"heroImage":26711,"ctaButton":447,"ctaLink":448},[404],{"data":26697,"content":26698,"nodeType":74},{},[26699,26705],{"data":26700,"content":26701,"nodeType":78},{},[26702],{"data":26703,"marks":26704,"value":416,"nodeType":82},{},[],{"data":26706,"content":26707,"nodeType":87},{},[26708],{"data":26709,"marks":26710,"value":423,"nodeType":82},{},[],{"metadata":26712,"sys":26715,"fields":26720},{"tags":26713,"concepts":26714},[],[],{"space":26716,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26718,"publishedVersion":62,"revision":44,"locale":29},{"sys":26717},{"type":12,"linkType":13,"id":14},{"sys":26719},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26721},{"url":439,"details":26722,"fileName":445,"contentType":446},{"size":441,"image":26723},{"width":443,"height":444},{"sys":26725,"fields":26728},{"id":26726,"createdAt":26727},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":26729,"slug":26730,"articleIntro":-1,"category":26731},"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",[26732],{"metadata":26733,"sys":26736,"fields":26743},{"tags":26734,"concepts":26735},[],[],{"space":26737,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26739,"publishedVersion":395,"revision":62,"contentType":26741,"locale":29},{"sys":26738},{"type":12,"linkType":13,"id":14},{"sys":26740},{"id":21,"type":12,"linkType":22},{"sys":26742},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26744,"metaTitle":405,"metaDescription":406,"mainTitle":26745,"subtitle":424,"heroImage":26760,"ctaButton":447,"ctaLink":448},[404],{"data":26746,"content":26747,"nodeType":74},{},[26748,26754],{"data":26749,"content":26750,"nodeType":78},{},[26751],{"data":26752,"marks":26753,"value":416,"nodeType":82},{},[],{"data":26755,"content":26756,"nodeType":87},{},[26757],{"data":26758,"marks":26759,"value":423,"nodeType":82},{},[],{"metadata":26761,"sys":26764,"fields":26769},{"tags":26762,"concepts":26763},[],[],{"space":26765,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26767,"publishedVersion":62,"revision":44,"locale":29},{"sys":26766},{"type":12,"linkType":13,"id":14},{"sys":26768},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26770},{"url":439,"details":26771,"fileName":445,"contentType":446},{"size":441,"image":26772},{"width":443,"height":444},{"sys":26774,"fields":26777},{"id":26775,"createdAt":26776},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":26778,"slug":26779,"articleIntro":26778,"category":26780},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[26781],{"metadata":26782,"sys":26785,"fields":26792},{"tags":26783,"concepts":26784},[],[],{"space":26786,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26788,"publishedVersion":395,"revision":62,"contentType":26790,"locale":29},{"sys":26787},{"type":12,"linkType":13,"id":14},{"sys":26789},{"id":21,"type":12,"linkType":22},{"sys":26791},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26793,"metaTitle":405,"metaDescription":406,"mainTitle":26794,"subtitle":424,"heroImage":26809,"ctaButton":447,"ctaLink":448},[404],{"data":26795,"content":26796,"nodeType":74},{},[26797,26803],{"data":26798,"content":26799,"nodeType":78},{},[26800],{"data":26801,"marks":26802,"value":416,"nodeType":82},{},[],{"data":26804,"content":26805,"nodeType":87},{},[26806],{"data":26807,"marks":26808,"value":423,"nodeType":82},{},[],{"metadata":26810,"sys":26813,"fields":26818},{"tags":26811,"concepts":26812},[],[],{"space":26814,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26816,"publishedVersion":62,"revision":44,"locale":29},{"sys":26815},{"type":12,"linkType":13,"id":14},{"sys":26817},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26819},{"url":439,"details":26820,"fileName":445,"contentType":446},{"size":441,"image":26821},{"width":443,"height":444},{"sys":26823,"fields":26826},{"id":26824,"createdAt":26825},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":26827,"slug":26828,"articleIntro":26827,"category":26829},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[26830],{"metadata":26831,"sys":26834,"fields":26841},{"tags":26832,"concepts":26833},[],[],{"space":26835,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26837,"publishedVersion":395,"revision":62,"contentType":26839,"locale":29},{"sys":26836},{"type":12,"linkType":13,"id":14},{"sys":26838},{"id":21,"type":12,"linkType":22},{"sys":26840},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26842,"metaTitle":405,"metaDescription":406,"mainTitle":26843,"subtitle":424,"heroImage":26858,"ctaButton":447,"ctaLink":448},[404],{"data":26844,"content":26845,"nodeType":74},{},[26846,26852],{"data":26847,"content":26848,"nodeType":78},{},[26849],{"data":26850,"marks":26851,"value":416,"nodeType":82},{},[],{"data":26853,"content":26854,"nodeType":87},{},[26855],{"data":26856,"marks":26857,"value":423,"nodeType":82},{},[],{"metadata":26859,"sys":26862,"fields":26867},{"tags":26860,"concepts":26861},[],[],{"space":26863,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26865,"publishedVersion":62,"revision":44,"locale":29},{"sys":26864},{"type":12,"linkType":13,"id":14},{"sys":26866},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26868},{"url":439,"details":26869,"fileName":445,"contentType":446},{"size":441,"image":26870},{"width":443,"height":444},{"sys":26872,"fields":26875},{"id":26873,"createdAt":26874},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":26876,"slug":26877,"articleIntro":26876,"category":26878},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[26879],{"metadata":26880,"sys":26883,"fields":26890},{"tags":26881,"concepts":26882},[],[],{"space":26884,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26886,"publishedVersion":395,"revision":62,"contentType":26888,"locale":29},{"sys":26885},{"type":12,"linkType":13,"id":14},{"sys":26887},{"id":21,"type":12,"linkType":22},{"sys":26889},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26891,"metaTitle":405,"metaDescription":406,"mainTitle":26892,"subtitle":424,"heroImage":26907,"ctaButton":447,"ctaLink":448},[404],{"data":26893,"content":26894,"nodeType":74},{},[26895,26901],{"data":26896,"content":26897,"nodeType":78},{},[26898],{"data":26899,"marks":26900,"value":416,"nodeType":82},{},[],{"data":26902,"content":26903,"nodeType":87},{},[26904],{"data":26905,"marks":26906,"value":423,"nodeType":82},{},[],{"metadata":26908,"sys":26911,"fields":26916},{"tags":26909,"concepts":26910},[],[],{"space":26912,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26914,"publishedVersion":62,"revision":44,"locale":29},{"sys":26913},{"type":12,"linkType":13,"id":14},{"sys":26915},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26917},{"url":439,"details":26918,"fileName":445,"contentType":446},{"size":441,"image":26919},{"width":443,"height":444},{"sys":26921,"fields":26924},{"id":26922,"createdAt":26923},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":26925,"slug":26926,"articleIntro":26925,"category":26927},"Compte 326 - Emballages","compte-326-emballages",[26928],{"metadata":26929,"sys":26932,"fields":26939},{"tags":26930,"concepts":26931},[],[],{"space":26933,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26935,"publishedVersion":395,"revision":62,"contentType":26937,"locale":29},{"sys":26934},{"type":12,"linkType":13,"id":14},{"sys":26936},{"id":21,"type":12,"linkType":22},{"sys":26938},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26940,"metaTitle":405,"metaDescription":406,"mainTitle":26941,"subtitle":424,"heroImage":26956,"ctaButton":447,"ctaLink":448},[404],{"data":26942,"content":26943,"nodeType":74},{},[26944,26950],{"data":26945,"content":26946,"nodeType":78},{},[26947],{"data":26948,"marks":26949,"value":416,"nodeType":82},{},[],{"data":26951,"content":26952,"nodeType":87},{},[26953],{"data":26954,"marks":26955,"value":423,"nodeType":82},{},[],{"metadata":26957,"sys":26960,"fields":26965},{"tags":26958,"concepts":26959},[],[],{"space":26961,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26963,"publishedVersion":62,"revision":44,"locale":29},{"sys":26962},{"type":12,"linkType":13,"id":14},{"sys":26964},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26966},{"url":439,"details":26967,"fileName":445,"contentType":446},{"size":441,"image":26968},{"width":443,"height":444},{"sys":26970,"fields":26973},{"id":26971,"createdAt":26972},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":26974,"slug":26975,"articleIntro":26974,"category":26976},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[26977],{"metadata":26978,"sys":26981,"fields":26988},{"tags":26979,"concepts":26980},[],[],{"space":26982,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26984,"publishedVersion":395,"revision":62,"contentType":26986,"locale":29},{"sys":26983},{"type":12,"linkType":13,"id":14},{"sys":26985},{"id":21,"type":12,"linkType":22},{"sys":26987},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26989,"metaTitle":405,"metaDescription":406,"mainTitle":26990,"subtitle":424,"heroImage":27005,"ctaButton":447,"ctaLink":448},[404],{"data":26991,"content":26992,"nodeType":74},{},[26993,26999],{"data":26994,"content":26995,"nodeType":78},{},[26996],{"data":26997,"marks":26998,"value":416,"nodeType":82},{},[],{"data":27000,"content":27001,"nodeType":87},{},[27002],{"data":27003,"marks":27004,"value":423,"nodeType":82},{},[],{"metadata":27006,"sys":27009,"fields":27014},{"tags":27007,"concepts":27008},[],[],{"space":27010,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27012,"publishedVersion":62,"revision":44,"locale":29},{"sys":27011},{"type":12,"linkType":13,"id":14},{"sys":27013},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27015},{"url":439,"details":27016,"fileName":445,"contentType":446},{"size":441,"image":27017},{"width":443,"height":444},{"sys":27019,"fields":27022},{"id":27020,"createdAt":27021},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":27023,"slug":27024,"articleIntro":27023,"category":27025},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[27026],{"metadata":27027,"sys":27030,"fields":27037},{"tags":27028,"concepts":27029},[],[],{"space":27031,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27033,"publishedVersion":395,"revision":62,"contentType":27035,"locale":29},{"sys":27032},{"type":12,"linkType":13,"id":14},{"sys":27034},{"id":21,"type":12,"linkType":22},{"sys":27036},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27038,"metaTitle":405,"metaDescription":406,"mainTitle":27039,"subtitle":424,"heroImage":27054,"ctaButton":447,"ctaLink":448},[404],{"data":27040,"content":27041,"nodeType":74},{},[27042,27048],{"data":27043,"content":27044,"nodeType":78},{},[27045],{"data":27046,"marks":27047,"value":416,"nodeType":82},{},[],{"data":27049,"content":27050,"nodeType":87},{},[27051],{"data":27052,"marks":27053,"value":423,"nodeType":82},{},[],{"metadata":27055,"sys":27058,"fields":27063},{"tags":27056,"concepts":27057},[],[],{"space":27059,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27061,"publishedVersion":62,"revision":44,"locale":29},{"sys":27060},{"type":12,"linkType":13,"id":14},{"sys":27062},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27064},{"url":439,"details":27065,"fileName":445,"contentType":446},{"size":441,"image":27066},{"width":443,"height":444},{"sys":27068,"fields":27071},{"id":27069,"createdAt":27070},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":27072,"slug":27073,"articleIntro":27072,"category":27074},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[27075],{"metadata":27076,"sys":27079,"fields":27086},{"tags":27077,"concepts":27078},[],[],{"space":27080,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27082,"publishedVersion":395,"revision":62,"contentType":27084,"locale":29},{"sys":27081},{"type":12,"linkType":13,"id":14},{"sys":27083},{"id":21,"type":12,"linkType":22},{"sys":27085},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27087,"metaTitle":405,"metaDescription":406,"mainTitle":27088,"subtitle":424,"heroImage":27103,"ctaButton":447,"ctaLink":448},[404],{"data":27089,"content":27090,"nodeType":74},{},[27091,27097],{"data":27092,"content":27093,"nodeType":78},{},[27094],{"data":27095,"marks":27096,"value":416,"nodeType":82},{},[],{"data":27098,"content":27099,"nodeType":87},{},[27100],{"data":27101,"marks":27102,"value":423,"nodeType":82},{},[],{"metadata":27104,"sys":27107,"fields":27112},{"tags":27105,"concepts":27106},[],[],{"space":27108,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27110,"publishedVersion":62,"revision":44,"locale":29},{"sys":27109},{"type":12,"linkType":13,"id":14},{"sys":27111},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27113},{"url":439,"details":27114,"fileName":445,"contentType":446},{"size":441,"image":27115},{"width":443,"height":444},{"sys":27117,"fields":27120},{"id":27118,"createdAt":27119},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":27121,"slug":27122,"articleIntro":27121,"category":27123},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[27124],{"metadata":27125,"sys":27128,"fields":27135},{"tags":27126,"concepts":27127},[],[],{"space":27129,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27131,"publishedVersion":395,"revision":62,"contentType":27133,"locale":29},{"sys":27130},{"type":12,"linkType":13,"id":14},{"sys":27132},{"id":21,"type":12,"linkType":22},{"sys":27134},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27136,"metaTitle":405,"metaDescription":406,"mainTitle":27137,"subtitle":424,"heroImage":27152,"ctaButton":447,"ctaLink":448},[404],{"data":27138,"content":27139,"nodeType":74},{},[27140,27146],{"data":27141,"content":27142,"nodeType":78},{},[27143],{"data":27144,"marks":27145,"value":416,"nodeType":82},{},[],{"data":27147,"content":27148,"nodeType":87},{},[27149],{"data":27150,"marks":27151,"value":423,"nodeType":82},{},[],{"metadata":27153,"sys":27156,"fields":27161},{"tags":27154,"concepts":27155},[],[],{"space":27157,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27159,"publishedVersion":62,"revision":44,"locale":29},{"sys":27158},{"type":12,"linkType":13,"id":14},{"sys":27160},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27162},{"url":439,"details":27163,"fileName":445,"contentType":446},{"size":441,"image":27164},{"width":443,"height":444},{"sys":27166,"fields":27169},{"id":27167,"createdAt":27168},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":27170,"slug":27171,"articleIntro":-1,"category":27172},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[27173],{"metadata":27174,"sys":27177,"fields":27184},{"tags":27175,"concepts":27176},[],[],{"space":27178,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27180,"publishedVersion":395,"revision":62,"contentType":27182,"locale":29},{"sys":27179},{"type":12,"linkType":13,"id":14},{"sys":27181},{"id":21,"type":12,"linkType":22},{"sys":27183},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27185,"metaTitle":405,"metaDescription":406,"mainTitle":27186,"subtitle":424,"heroImage":27201,"ctaButton":447,"ctaLink":448},[404],{"data":27187,"content":27188,"nodeType":74},{},[27189,27195],{"data":27190,"content":27191,"nodeType":78},{},[27192],{"data":27193,"marks":27194,"value":416,"nodeType":82},{},[],{"data":27196,"content":27197,"nodeType":87},{},[27198],{"data":27199,"marks":27200,"value":423,"nodeType":82},{},[],{"metadata":27202,"sys":27205,"fields":27210},{"tags":27203,"concepts":27204},[],[],{"space":27206,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27208,"publishedVersion":62,"revision":44,"locale":29},{"sys":27207},{"type":12,"linkType":13,"id":14},{"sys":27209},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27211},{"url":439,"details":27212,"fileName":445,"contentType":446},{"size":441,"image":27213},{"width":443,"height":444},{"sys":27215,"fields":27218},{"id":27216,"createdAt":27217},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":27219,"slug":27220,"articleIntro":27219,"category":27221},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[27222],{"metadata":27223,"sys":27226,"fields":27233},{"tags":27224,"concepts":27225},[],[],{"space":27227,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27229,"publishedVersion":395,"revision":62,"contentType":27231,"locale":29},{"sys":27228},{"type":12,"linkType":13,"id":14},{"sys":27230},{"id":21,"type":12,"linkType":22},{"sys":27232},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27234,"metaTitle":405,"metaDescription":406,"mainTitle":27235,"subtitle":424,"heroImage":27250,"ctaButton":447,"ctaLink":448},[404],{"data":27236,"content":27237,"nodeType":74},{},[27238,27244],{"data":27239,"content":27240,"nodeType":78},{},[27241],{"data":27242,"marks":27243,"value":416,"nodeType":82},{},[],{"data":27245,"content":27246,"nodeType":87},{},[27247],{"data":27248,"marks":27249,"value":423,"nodeType":82},{},[],{"metadata":27251,"sys":27254,"fields":27259},{"tags":27252,"concepts":27253},[],[],{"space":27255,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27257,"publishedVersion":62,"revision":44,"locale":29},{"sys":27256},{"type":12,"linkType":13,"id":14},{"sys":27258},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27260},{"url":439,"details":27261,"fileName":445,"contentType":446},{"size":441,"image":27262},{"width":443,"height":444},{"sys":27264,"fields":27267},{"id":27265,"createdAt":27266},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":27268,"slug":27269,"articleIntro":-1,"category":27270},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[27271],{"metadata":27272,"sys":27275,"fields":27282},{"tags":27273,"concepts":27274},[],[],{"space":27276,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27278,"publishedVersion":395,"revision":62,"contentType":27280,"locale":29},{"sys":27277},{"type":12,"linkType":13,"id":14},{"sys":27279},{"id":21,"type":12,"linkType":22},{"sys":27281},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27283,"metaTitle":405,"metaDescription":406,"mainTitle":27284,"subtitle":424,"heroImage":27299,"ctaButton":447,"ctaLink":448},[404],{"data":27285,"content":27286,"nodeType":74},{},[27287,27293],{"data":27288,"content":27289,"nodeType":78},{},[27290],{"data":27291,"marks":27292,"value":416,"nodeType":82},{},[],{"data":27294,"content":27295,"nodeType":87},{},[27296],{"data":27297,"marks":27298,"value":423,"nodeType":82},{},[],{"metadata":27300,"sys":27303,"fields":27308},{"tags":27301,"concepts":27302},[],[],{"space":27304,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27306,"publishedVersion":62,"revision":44,"locale":29},{"sys":27305},{"type":12,"linkType":13,"id":14},{"sys":27307},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27309},{"url":439,"details":27310,"fileName":445,"contentType":446},{"size":441,"image":27311},{"width":443,"height":444},{"sys":27313,"fields":27316},{"id":27314,"createdAt":27315},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":27317,"slug":27318,"articleIntro":-1,"category":27319},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[27320],{"metadata":27321,"sys":27324,"fields":27331},{"tags":27322,"concepts":27323},[],[],{"space":27325,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27327,"publishedVersion":395,"revision":62,"contentType":27329,"locale":29},{"sys":27326},{"type":12,"linkType":13,"id":14},{"sys":27328},{"id":21,"type":12,"linkType":22},{"sys":27330},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27332,"metaTitle":405,"metaDescription":406,"mainTitle":27333,"subtitle":424,"heroImage":27348,"ctaButton":447,"ctaLink":448},[404],{"data":27334,"content":27335,"nodeType":74},{},[27336,27342],{"data":27337,"content":27338,"nodeType":78},{},[27339],{"data":27340,"marks":27341,"value":416,"nodeType":82},{},[],{"data":27343,"content":27344,"nodeType":87},{},[27345],{"data":27346,"marks":27347,"value":423,"nodeType":82},{},[],{"metadata":27349,"sys":27352,"fields":27357},{"tags":27350,"concepts":27351},[],[],{"space":27353,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27355,"publishedVersion":62,"revision":44,"locale":29},{"sys":27354},{"type":12,"linkType":13,"id":14},{"sys":27356},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27358},{"url":439,"details":27359,"fileName":445,"contentType":446},{"size":441,"image":27360},{"width":443,"height":444},{"sys":27362,"fields":27365},{"id":27363,"createdAt":27364},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":27366,"slug":27367,"articleIntro":27366,"category":27368},"7083 - Locations diverses","compte-7083-locations-diverses",[27369],{"metadata":27370,"sys":27373,"fields":27380},{"tags":27371,"concepts":27372},[],[],{"space":27374,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27376,"publishedVersion":395,"revision":62,"contentType":27378,"locale":29},{"sys":27375},{"type":12,"linkType":13,"id":14},{"sys":27377},{"id":21,"type":12,"linkType":22},{"sys":27379},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27381,"metaTitle":405,"metaDescription":406,"mainTitle":27382,"subtitle":424,"heroImage":27397,"ctaButton":447,"ctaLink":448},[404],{"data":27383,"content":27384,"nodeType":74},{},[27385,27391],{"data":27386,"content":27387,"nodeType":78},{},[27388],{"data":27389,"marks":27390,"value":416,"nodeType":82},{},[],{"data":27392,"content":27393,"nodeType":87},{},[27394],{"data":27395,"marks":27396,"value":423,"nodeType":82},{},[],{"metadata":27398,"sys":27401,"fields":27406},{"tags":27399,"concepts":27400},[],[],{"space":27402,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27404,"publishedVersion":62,"revision":44,"locale":29},{"sys":27403},{"type":12,"linkType":13,"id":14},{"sys":27405},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27407},{"url":439,"details":27408,"fileName":445,"contentType":446},{"size":441,"image":27409},{"width":443,"height":444},{"sys":27411,"fields":27414},{"id":27412,"createdAt":27413},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":27415,"slug":27416,"articleIntro":27415,"category":27417},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[27418],{"metadata":27419,"sys":27422,"fields":27429},{"tags":27420,"concepts":27421},[],[],{"space":27423,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27425,"publishedVersion":395,"revision":62,"contentType":27427,"locale":29},{"sys":27424},{"type":12,"linkType":13,"id":14},{"sys":27426},{"id":21,"type":12,"linkType":22},{"sys":27428},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27430,"metaTitle":405,"metaDescription":406,"mainTitle":27431,"subtitle":424,"heroImage":27446,"ctaButton":447,"ctaLink":448},[404],{"data":27432,"content":27433,"nodeType":74},{},[27434,27440],{"data":27435,"content":27436,"nodeType":78},{},[27437],{"data":27438,"marks":27439,"value":416,"nodeType":82},{},[],{"data":27441,"content":27442,"nodeType":87},{},[27443],{"data":27444,"marks":27445,"value":423,"nodeType":82},{},[],{"metadata":27447,"sys":27450,"fields":27455},{"tags":27448,"concepts":27449},[],[],{"space":27451,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27453,"publishedVersion":62,"revision":44,"locale":29},{"sys":27452},{"type":12,"linkType":13,"id":14},{"sys":27454},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27456},{"url":439,"details":27457,"fileName":445,"contentType":446},{"size":441,"image":27458},{"width":443,"height":444},{"sys":27460,"fields":27463},{"id":27461,"createdAt":27462},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":27464,"slug":27465,"articleIntro":-1,"category":27466},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[27467],{"metadata":27468,"sys":27471,"fields":27478},{"tags":27469,"concepts":27470},[],[],{"space":27472,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27474,"publishedVersion":395,"revision":62,"contentType":27476,"locale":29},{"sys":27473},{"type":12,"linkType":13,"id":14},{"sys":27475},{"id":21,"type":12,"linkType":22},{"sys":27477},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27479,"metaTitle":405,"metaDescription":406,"mainTitle":27480,"subtitle":424,"heroImage":27495,"ctaButton":447,"ctaLink":448},[404],{"data":27481,"content":27482,"nodeType":74},{},[27483,27489],{"data":27484,"content":27485,"nodeType":78},{},[27486],{"data":27487,"marks":27488,"value":416,"nodeType":82},{},[],{"data":27490,"content":27491,"nodeType":87},{},[27492],{"data":27493,"marks":27494,"value":423,"nodeType":82},{},[],{"metadata":27496,"sys":27499,"fields":27504},{"tags":27497,"concepts":27498},[],[],{"space":27500,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27502,"publishedVersion":62,"revision":44,"locale":29},{"sys":27501},{"type":12,"linkType":13,"id":14},{"sys":27503},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27505},{"url":439,"details":27506,"fileName":445,"contentType":446},{"size":441,"image":27507},{"width":443,"height":444},{"sys":27509,"fields":27512},{"id":27510,"createdAt":27511},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":27513,"slug":27514,"articleIntro":27513,"category":27515},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[27516],{"metadata":27517,"sys":27520,"fields":27527},{"tags":27518,"concepts":27519},[],[],{"space":27521,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27523,"publishedVersion":395,"revision":62,"contentType":27525,"locale":29},{"sys":27522},{"type":12,"linkType":13,"id":14},{"sys":27524},{"id":21,"type":12,"linkType":22},{"sys":27526},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27528,"metaTitle":405,"metaDescription":406,"mainTitle":27529,"subtitle":424,"heroImage":27544,"ctaButton":447,"ctaLink":448},[404],{"data":27530,"content":27531,"nodeType":74},{},[27532,27538],{"data":27533,"content":27534,"nodeType":78},{},[27535],{"data":27536,"marks":27537,"value":416,"nodeType":82},{},[],{"data":27539,"content":27540,"nodeType":87},{},[27541],{"data":27542,"marks":27543,"value":423,"nodeType":82},{},[],{"metadata":27545,"sys":27548,"fields":27553},{"tags":27546,"concepts":27547},[],[],{"space":27549,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27551,"publishedVersion":62,"revision":44,"locale":29},{"sys":27550},{"type":12,"linkType":13,"id":14},{"sys":27552},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27554},{"url":439,"details":27555,"fileName":445,"contentType":446},{"size":441,"image":27556},{"width":443,"height":444},{"sys":27558,"fields":27561},{"id":27559,"createdAt":27560},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":27562,"slug":27563,"articleIntro":-1,"category":27564},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[27565],{"metadata":27566,"sys":27569,"fields":27576},{"tags":27567,"concepts":27568},[],[],{"space":27570,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27572,"publishedVersion":395,"revision":62,"contentType":27574,"locale":29},{"sys":27571},{"type":12,"linkType":13,"id":14},{"sys":27573},{"id":21,"type":12,"linkType":22},{"sys":27575},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27577,"metaTitle":405,"metaDescription":406,"mainTitle":27578,"subtitle":424,"heroImage":27593,"ctaButton":447,"ctaLink":448},[404],{"data":27579,"content":27580,"nodeType":74},{},[27581,27587],{"data":27582,"content":27583,"nodeType":78},{},[27584],{"data":27585,"marks":27586,"value":416,"nodeType":82},{},[],{"data":27588,"content":27589,"nodeType":87},{},[27590],{"data":27591,"marks":27592,"value":423,"nodeType":82},{},[],{"metadata":27594,"sys":27597,"fields":27602},{"tags":27595,"concepts":27596},[],[],{"space":27598,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27600,"publishedVersion":62,"revision":44,"locale":29},{"sys":27599},{"type":12,"linkType":13,"id":14},{"sys":27601},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27603},{"url":439,"details":27604,"fileName":445,"contentType":446},{"size":441,"image":27605},{"width":443,"height":444},{"sys":27607,"fields":27610},{"id":27608,"createdAt":27609},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":27611,"slug":27612,"articleIntro":-1,"category":27613},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[27614],{"metadata":27615,"sys":27618,"fields":27625},{"tags":27616,"concepts":27617},[],[],{"space":27619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27621,"publishedVersion":395,"revision":62,"contentType":27623,"locale":29},{"sys":27620},{"type":12,"linkType":13,"id":14},{"sys":27622},{"id":21,"type":12,"linkType":22},{"sys":27624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27626,"metaTitle":405,"metaDescription":406,"mainTitle":27627,"subtitle":424,"heroImage":27642,"ctaButton":447,"ctaLink":448},[404],{"data":27628,"content":27629,"nodeType":74},{},[27630,27636],{"data":27631,"content":27632,"nodeType":78},{},[27633],{"data":27634,"marks":27635,"value":416,"nodeType":82},{},[],{"data":27637,"content":27638,"nodeType":87},{},[27639],{"data":27640,"marks":27641,"value":423,"nodeType":82},{},[],{"metadata":27643,"sys":27646,"fields":27651},{"tags":27644,"concepts":27645},[],[],{"space":27647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27649,"publishedVersion":62,"revision":44,"locale":29},{"sys":27648},{"type":12,"linkType":13,"id":14},{"sys":27650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27652},{"url":439,"details":27653,"fileName":445,"contentType":446},{"size":441,"image":27654},{"width":443,"height":444},1780085324919]