[{"data":1,"prerenderedAt":27624},["ShallowReactive",2],{"tip-plan-comptable-compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services":3,"plan-comptable-compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services-similars":418},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",{"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","2aOHb63yn8A0mUl1hUheuE","Entry","2025-05-27T13:58:39.228Z","2025-06-03T09:52:39.249Z",{"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":349,"faq_structured_data":350,"category":351},"4111 - Clients - Ventes de biens ou de prestations de services",{"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",{},[77,86,94,102,109,116,151,158,165,172,195,202,235,242,249,256,309,316],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 4111 - Clients - Ventes de biens ou de prestations de services",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 4111 est une subdivision du compte 411 qui permet d'enregistrer spécifiquement les créances liées aux ventes de biens ou aux prestations de services réalisées par l'entreprise dans le cadre de son activité courante.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4111 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4111 est utilisé pour suivre les créances clients issues des ventes de biens ou des prestations de services réalisées par l'entreprise. Il s'agit d'une subdivision du compte 411 \"Clients\" qui permet d'isoler spécifiquement les créances liées à l'activité principale de l'entreprise.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Enregistrer le montant des factures de ventes émises par l'entreprise",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Suivre les créances clients jusqu'à leur règlement",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Distinguer les créances liées à l'activité principale des autres types de créances clients",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 4111 s'inscrit dans la classe 4 du Plan Comptable Général 2025, qui regroupe les comptes de tiers. Il fait partie de la catégorie 41 \"Clients et comptes rattachés\" qui enregistre les créances liées au cycle d'exploitation de l'entreprise.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 4111 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 4111 est débité lors de l'émission des factures de ventes de biens ou de prestations de services par le crédit :",[],{},{"nodeType":117,"data":173,"content":174},{},[175,185],{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Des comptes de la classe 7, notamment les subdivisions du compte 70 \"Ventes de produits fabriqués, prestations de services, marchandises\" pour le montant hors taxes",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Du compte 4457 \"Taxes sur le chiffre d'affaires collectées\" pour le montant de la TVA",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Il est crédité lors du règlement des clients par le débit :",[],{},{"nodeType":117,"data":203,"content":204},{},[205,215,225],{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"D'un compte de trésorerie (classe 5) lors de la réception du paiement",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Du compte 413 \"Clients - Effets à recevoir\" lorsque le client accepte une lettre de change ou remet un billet à ordre",[],{},{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Du compte 4191 \"Clients - Avances et acomptes reçus sur commandes\" pour solde des avances reçues précédemment",[],{},{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Le compte 4111 peut également être crédité en cas de retours de marchandises ou d'avoirs accordés aux clients, par le débit des comptes 709 \"Rabais, remises et ristournes accordés\" ou des subdivisions correspondantes du compte 70.",[],{},{"nodeType":95,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Quels sont les impacts fiscaux du compte 4111 ?",[],{},{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"L'utilisation du compte 4111 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":257,"content":258},{},[259,269,279,289,299],{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"TVA collectée : Les ventes enregistrées au compte 4111 génèrent généralement de la TVA collectée qui doit être déclarée et reversée à l'administration fiscale. Cette TVA est comptabilisée au crédit du compte 4457 lors de l'émission de la facture.",[],{},{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Chiffre d'affaires : Les montants enregistrés au compte 4111 constituent le chiffre d'affaires de l'entreprise, base de calcul pour plusieurs obligations fiscales (régime d'imposition, franchises, etc.).",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Créances douteuses : En cas de risque d'impayé, les créances du compte 4111 peuvent être transférées au compte 416 \"Clients douteux ou litigieux\". Des dépréciations peuvent alors être comptabilisées, avec un impact fiscal sous forme de déduction temporaire.",[],{},{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Contrôle fiscal : Le compte 4111 fait l'objet d'une attention particulière lors des contrôles fiscaux, notamment pour vérifier l'exhaustivité des déclarations de TVA et la concordance entre le chiffre d'affaires déclaré et les factures émises.",[],{},{"nodeType":121,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Retard de paiement : Les créances clients non réglées dans les délais légaux peuvent donner lieu à la facturation d'indemnités forfaitaires pour frais de recouvrement et d'intérêts de retard.",[],{},{"nodeType":95,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"3 point clés à retenir sur le compte 4111",[],{},{"nodeType":117,"data":317,"content":318},{},[319,329,339],{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Le compte 4111 est spécifiquement dédié aux créances issues des ventes de biens et prestations de services, permettant de les distinguer des autres types de créances clients (retenues de garantie, effets à recevoir, etc.).",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Son solde débiteur représente le montant des créances clients non encore encaissées et constitue un élément important de l'actif circulant au bilan.",[],{},{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"La bonne gestion du compte 4111 est essentielle pour optimiser la trésorerie de l'entreprise et prévenir les risques d'impayés.",[],{},"compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",false,[352],{"metadata":353,"sys":356,"fields":368},{"tags":354,"concepts":355},[],[],{"space":357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":362,"publishedVersion":364,"revision":62,"contentType":365,"locale":29},{"sys":358},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":363},{"id":21,"type":12,"linkType":22},24,{"sys":366},{"type":12,"linkType":27,"id":367},"category",{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":372,"metaTitle":374,"metaDescription":375,"mainTitle":376,"subtitle":393,"heroImage":394,"ctaButton":416,"ctaLink":417},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[373],"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":377,"content":378,"nodeType":74},{},[379,386],{"data":380,"content":381,"nodeType":78},{},[382],{"data":383,"marks":384,"value":385,"nodeType":82},{},[],"Plan comptable général",{"data":387,"content":388,"nodeType":87},{},[389],{"data":390,"marks":391,"value":392,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":395,"sys":398,"fields":405},{"tags":396,"concepts":397},[],[],{"space":399,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":403,"publishedVersion":62,"revision":44,"locale":29},{"sys":400},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":404},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":407},"Facturation",{"url":408,"details":409,"fileName":414,"contentType":415},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":410,"image":411},246703,{"width":412,"height":413},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[419,468,517,566,615,664,713,762,811,860,909,958,1007,1056,1105,1154,1203,1252,1301,1350,1399,1448,1497,1547,1596,1645,1694,1743,1792,1841,1890,1939,1988,2037,2086,2135,2184,2233,2282,2331,2380,2429,2478,2527,2576,2625,2674,2723,2773,2822,2871,2920,2969,3018,3067,3116,3165,3214,3263,3312,3361,3410,3460,3509,3558,3607,3656,3705,3754,3803,3852,3901,3950,3999,4048,4097,4146,4195,4244,4294,4343,4392,4441,4491,4540,4589,4638,4687,4736,4785,4834,4883,4932,4981,5031,5080,5129,5178,5227,5276,5325,5374,5423,5472,5521,5570,5619,5668,5717,5766,5815,5864,5913,5962,6011,6060,6109,6158,6207,6256,6305,6354,6403,6452,6501,6550,6599,6648,6697,6746,6795,6844,6893,6942,6991,7040,7089,7138,7187,7236,7286,7335,7384,7433,7482,7531,7580,7629,7678,7727,7776,7825,7874,7923,7972,8021,8070,8119,8168,8217,8266,8315,8364,8413,8462,8511,8560,8609,8658,8707,8756,8805,8854,8903,8952,9001,9050,9099,9148,9197,9246,9295,9344,9393,9442,9491,9540,9589,9639,9688,9737,9786,9835,9884,9933,9982,10031,10080,10129,10179,10228,10277,10326,10375,10424,10473,10522,10571,10620,10669,10718,10767,10816,10865,10914,10963,11012,11061,11110,11159,11208,11257,11306,11355,11404,11453,11502,11551,11600,11649,11698,11747,11796,11845,11894,11943,11992,12041,12090,12139,12188,12237,12286,12335,12384,12433,12482,12530,12579,12628,12677,12726,12775,12824,12873,12922,12971,13020,13069,13118,13167,13216,13265,13314,13363,13412,13461,13510,13559,13608,13657,13706,13755,13804,13853,13902,13951,14000,14049,14097,14147,14196,14245,14294,14343,14392,14441,14490,14539,14588,14637,14686,14735,14784,14833,14882,14931,14980,15029,15078,15127,15176,15225,15274,15323,15372,15421,15470,15519,15568,15617,15666,15715,15764,15813,15862,15911,15960,16009,16058,16107,16156,16205,16254,16304,16353,16402,16451,16500,16549,16598,16647,16696,16745,16794,16843,16892,16941,16990,17040,17089,17138,17187,17236,17285,17334,17383,17433,17483,17532,17581,17630,17679,17728,17777,17826,17875,17924,17973,18021,18070,18119,18168,18217,18266,18315,18364,18413,18462,18511,18560,18609,18658,18707,18756,18805,18854,18903,18952,19001,19050,19099,19148,19197,19246,19295,19344,19393,19442,19492,19541,19590,19639,19688,19737,19786,19835,19884,19933,19983,20032,20081,20130,20179,20228,20277,20326,20375,20424,20473,20522,20571,20620,20669,20718,20767,20816,20865,20914,20963,21012,21061,21110,21159,21208,21257,21306,21356,21405,21454,21503,21552,21601,21650,21699,21748,21797,21846,21895,21944,21994,22043,22092,22141,22190,22239,22287,22336,22385,22433,22482,22531,22581,22630,22679,22728,22777,22826,22875,22924,22973,23022,23071,23120,23169,23214,23263,23312,23361,23410,23459,23508,23557,23606,23655,23704,23753,23802,23851,23900,23949,23998,24047,24096,24145,24194,24243,24292,24341,24390,24439,24488,24537,24586,24635,24683,24732,24781,24830,24879,24928,24977,25026,25075,25124,25173,25222,25271,25320,25369,25418,25467,25516,25565,25614,25663,25712,25761,25810,25859,25908,25958,26007,26056,26105,26154,26203,26252,26301,26350,26399,26448,26497,26546,26595,26644,26693,26742,26791,26840,26889,26938,26987,27036,27085,27134,27183,27232,27281,27330,27379,27428,27477,27526,27575],{"sys":420,"fields":423},{"id":421,"createdAt":422},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":424,"slug":425,"articleIntro":424,"category":426},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[427],{"metadata":428,"sys":431,"fields":438},{"tags":429,"concepts":430},[],[],{"space":432,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":434,"publishedVersion":364,"revision":62,"contentType":436,"locale":29},{"sys":433},{"type":12,"linkType":13,"id":14},{"sys":435},{"id":21,"type":12,"linkType":22},{"sys":437},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":439,"metaTitle":374,"metaDescription":375,"mainTitle":440,"subtitle":393,"heroImage":455,"ctaButton":416,"ctaLink":417},[373],{"data":441,"content":442,"nodeType":74},{},[443,449],{"data":444,"content":445,"nodeType":78},{},[446],{"data":447,"marks":448,"value":385,"nodeType":82},{},[],{"data":450,"content":451,"nodeType":87},{},[452],{"data":453,"marks":454,"value":392,"nodeType":82},{},[],{"metadata":456,"sys":459,"fields":464},{"tags":457,"concepts":458},[],[],{"space":460,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":462,"publishedVersion":62,"revision":44,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},{"sys":463},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":465},{"url":408,"details":466,"fileName":414,"contentType":415},{"size":410,"image":467},{"width":412,"height":413},{"sys":469,"fields":472},{"id":470,"createdAt":471},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":473,"slug":474,"articleIntro":473,"category":475},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[476],{"metadata":477,"sys":480,"fields":487},{"tags":478,"concepts":479},[],[],{"space":481,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":483,"publishedVersion":364,"revision":62,"contentType":485,"locale":29},{"sys":482},{"type":12,"linkType":13,"id":14},{"sys":484},{"id":21,"type":12,"linkType":22},{"sys":486},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":488,"metaTitle":374,"metaDescription":375,"mainTitle":489,"subtitle":393,"heroImage":504,"ctaButton":416,"ctaLink":417},[373],{"data":490,"content":491,"nodeType":74},{},[492,498],{"data":493,"content":494,"nodeType":78},{},[495],{"data":496,"marks":497,"value":385,"nodeType":82},{},[],{"data":499,"content":500,"nodeType":87},{},[501],{"data":502,"marks":503,"value":392,"nodeType":82},{},[],{"metadata":505,"sys":508,"fields":513},{"tags":506,"concepts":507},[],[],{"space":509,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":511,"publishedVersion":62,"revision":44,"locale":29},{"sys":510},{"type":12,"linkType":13,"id":14},{"sys":512},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":514},{"url":408,"details":515,"fileName":414,"contentType":415},{"size":410,"image":516},{"width":412,"height":413},{"sys":518,"fields":521},{"id":519,"createdAt":520},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":522,"slug":523,"articleIntro":-1,"category":524},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[525],{"metadata":526,"sys":529,"fields":536},{"tags":527,"concepts":528},[],[],{"space":530,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":532,"publishedVersion":364,"revision":62,"contentType":534,"locale":29},{"sys":531},{"type":12,"linkType":13,"id":14},{"sys":533},{"id":21,"type":12,"linkType":22},{"sys":535},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":537,"metaTitle":374,"metaDescription":375,"mainTitle":538,"subtitle":393,"heroImage":553,"ctaButton":416,"ctaLink":417},[373],{"data":539,"content":540,"nodeType":74},{},[541,547],{"data":542,"content":543,"nodeType":78},{},[544],{"data":545,"marks":546,"value":385,"nodeType":82},{},[],{"data":548,"content":549,"nodeType":87},{},[550],{"data":551,"marks":552,"value":392,"nodeType":82},{},[],{"metadata":554,"sys":557,"fields":562},{"tags":555,"concepts":556},[],[],{"space":558,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":560,"publishedVersion":62,"revision":44,"locale":29},{"sys":559},{"type":12,"linkType":13,"id":14},{"sys":561},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":563},{"url":408,"details":564,"fileName":414,"contentType":415},{"size":410,"image":565},{"width":412,"height":413},{"sys":567,"fields":570},{"id":568,"createdAt":569},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":571,"slug":572,"articleIntro":571,"category":573},"2611 - Actions","compte-2611-actions",[574],{"metadata":575,"sys":578,"fields":585},{"tags":576,"concepts":577},[],[],{"space":579,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":581,"publishedVersion":364,"revision":62,"contentType":583,"locale":29},{"sys":580},{"type":12,"linkType":13,"id":14},{"sys":582},{"id":21,"type":12,"linkType":22},{"sys":584},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":586,"metaTitle":374,"metaDescription":375,"mainTitle":587,"subtitle":393,"heroImage":602,"ctaButton":416,"ctaLink":417},[373],{"data":588,"content":589,"nodeType":74},{},[590,596],{"data":591,"content":592,"nodeType":78},{},[593],{"data":594,"marks":595,"value":385,"nodeType":82},{},[],{"data":597,"content":598,"nodeType":87},{},[599],{"data":600,"marks":601,"value":392,"nodeType":82},{},[],{"metadata":603,"sys":606,"fields":611},{"tags":604,"concepts":605},[],[],{"space":607,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":609,"publishedVersion":62,"revision":44,"locale":29},{"sys":608},{"type":12,"linkType":13,"id":14},{"sys":610},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":612},{"url":408,"details":613,"fileName":414,"contentType":415},{"size":410,"image":614},{"width":412,"height":413},{"sys":616,"fields":619},{"id":617,"createdAt":618},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":620,"slug":621,"articleIntro":620,"category":622},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[623],{"metadata":624,"sys":627,"fields":634},{"tags":625,"concepts":626},[],[],{"space":628,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":630,"publishedVersion":364,"revision":62,"contentType":632,"locale":29},{"sys":629},{"type":12,"linkType":13,"id":14},{"sys":631},{"id":21,"type":12,"linkType":22},{"sys":633},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":635,"metaTitle":374,"metaDescription":375,"mainTitle":636,"subtitle":393,"heroImage":651,"ctaButton":416,"ctaLink":417},[373],{"data":637,"content":638,"nodeType":74},{},[639,645],{"data":640,"content":641,"nodeType":78},{},[642],{"data":643,"marks":644,"value":385,"nodeType":82},{},[],{"data":646,"content":647,"nodeType":87},{},[648],{"data":649,"marks":650,"value":392,"nodeType":82},{},[],{"metadata":652,"sys":655,"fields":660},{"tags":653,"concepts":654},[],[],{"space":656,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":658,"publishedVersion":62,"revision":44,"locale":29},{"sys":657},{"type":12,"linkType":13,"id":14},{"sys":659},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":661},{"url":408,"details":662,"fileName":414,"contentType":415},{"size":410,"image":663},{"width":412,"height":413},{"sys":665,"fields":668},{"id":666,"createdAt":667},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":669,"slug":670,"articleIntro":-1,"category":671},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[672],{"metadata":673,"sys":676,"fields":683},{"tags":674,"concepts":675},[],[],{"space":677,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":679,"publishedVersion":364,"revision":62,"contentType":681,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"sys":682},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":684,"metaTitle":374,"metaDescription":375,"mainTitle":685,"subtitle":393,"heroImage":700,"ctaButton":416,"ctaLink":417},[373],{"data":686,"content":687,"nodeType":74},{},[688,694],{"data":689,"content":690,"nodeType":78},{},[691],{"data":692,"marks":693,"value":385,"nodeType":82},{},[],{"data":695,"content":696,"nodeType":87},{},[697],{"data":698,"marks":699,"value":392,"nodeType":82},{},[],{"metadata":701,"sys":704,"fields":709},{"tags":702,"concepts":703},[],[],{"space":705,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":707,"publishedVersion":62,"revision":44,"locale":29},{"sys":706},{"type":12,"linkType":13,"id":14},{"sys":708},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":710},{"url":408,"details":711,"fileName":414,"contentType":415},{"size":410,"image":712},{"width":412,"height":413},{"sys":714,"fields":717},{"id":715,"createdAt":716},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":718,"slug":719,"articleIntro":718,"category":720},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[721],{"metadata":722,"sys":725,"fields":732},{"tags":723,"concepts":724},[],[],{"space":726,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":728,"publishedVersion":364,"revision":62,"contentType":730,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"sys":731},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":733,"metaTitle":374,"metaDescription":375,"mainTitle":734,"subtitle":393,"heroImage":749,"ctaButton":416,"ctaLink":417},[373],{"data":735,"content":736,"nodeType":74},{},[737,743],{"data":738,"content":739,"nodeType":78},{},[740],{"data":741,"marks":742,"value":385,"nodeType":82},{},[],{"data":744,"content":745,"nodeType":87},{},[746],{"data":747,"marks":748,"value":392,"nodeType":82},{},[],{"metadata":750,"sys":753,"fields":758},{"tags":751,"concepts":752},[],[],{"space":754,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":756,"publishedVersion":62,"revision":44,"locale":29},{"sys":755},{"type":12,"linkType":13,"id":14},{"sys":757},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":759},{"url":408,"details":760,"fileName":414,"contentType":415},{"size":410,"image":761},{"width":412,"height":413},{"sys":763,"fields":766},{"id":764,"createdAt":765},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":767,"slug":768,"articleIntro":767,"category":769},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[770],{"metadata":771,"sys":774,"fields":781},{"tags":772,"concepts":773},[],[],{"space":775,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":777,"publishedVersion":364,"revision":62,"contentType":779,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"sys":780},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":782,"metaTitle":374,"metaDescription":375,"mainTitle":783,"subtitle":393,"heroImage":798,"ctaButton":416,"ctaLink":417},[373],{"data":784,"content":785,"nodeType":74},{},[786,792],{"data":787,"content":788,"nodeType":78},{},[789],{"data":790,"marks":791,"value":385,"nodeType":82},{},[],{"data":793,"content":794,"nodeType":87},{},[795],{"data":796,"marks":797,"value":392,"nodeType":82},{},[],{"metadata":799,"sys":802,"fields":807},{"tags":800,"concepts":801},[],[],{"space":803,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":805,"publishedVersion":62,"revision":44,"locale":29},{"sys":804},{"type":12,"linkType":13,"id":14},{"sys":806},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":808},{"url":408,"details":809,"fileName":414,"contentType":415},{"size":410,"image":810},{"width":412,"height":413},{"sys":812,"fields":815},{"id":813,"createdAt":814},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":816,"slug":817,"articleIntro":816,"category":818},"426 - Personnel - Dépôts","compte-426-personnel-depots",[819],{"metadata":820,"sys":823,"fields":830},{"tags":821,"concepts":822},[],[],{"space":824,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":826,"publishedVersion":364,"revision":62,"contentType":828,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"sys":829},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":831,"metaTitle":374,"metaDescription":375,"mainTitle":832,"subtitle":393,"heroImage":847,"ctaButton":416,"ctaLink":417},[373],{"data":833,"content":834,"nodeType":74},{},[835,841],{"data":836,"content":837,"nodeType":78},{},[838],{"data":839,"marks":840,"value":385,"nodeType":82},{},[],{"data":842,"content":843,"nodeType":87},{},[844],{"data":845,"marks":846,"value":392,"nodeType":82},{},[],{"metadata":848,"sys":851,"fields":856},{"tags":849,"concepts":850},[],[],{"space":852,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":854,"publishedVersion":62,"revision":44,"locale":29},{"sys":853},{"type":12,"linkType":13,"id":14},{"sys":855},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":857},{"url":408,"details":858,"fileName":414,"contentType":415},{"size":410,"image":859},{"width":412,"height":413},{"sys":861,"fields":864},{"id":862,"createdAt":863},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":865,"slug":866,"articleIntro":865,"category":867},"335 - Travaux en cours","compte-335-travaux-en-cours",[868],{"metadata":869,"sys":872,"fields":879},{"tags":870,"concepts":871},[],[],{"space":873,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":875,"publishedVersion":364,"revision":62,"contentType":877,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"sys":878},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":880,"metaTitle":374,"metaDescription":375,"mainTitle":881,"subtitle":393,"heroImage":896,"ctaButton":416,"ctaLink":417},[373],{"data":882,"content":883,"nodeType":74},{},[884,890],{"data":885,"content":886,"nodeType":78},{},[887],{"data":888,"marks":889,"value":385,"nodeType":82},{},[],{"data":891,"content":892,"nodeType":87},{},[893],{"data":894,"marks":895,"value":392,"nodeType":82},{},[],{"metadata":897,"sys":900,"fields":905},{"tags":898,"concepts":899},[],[],{"space":901,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":903,"publishedVersion":62,"revision":44,"locale":29},{"sys":902},{"type":12,"linkType":13,"id":14},{"sys":904},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":906},{"url":408,"details":907,"fileName":414,"contentType":415},{"size":410,"image":908},{"width":412,"height":413},{"sys":910,"fields":913},{"id":911,"createdAt":912},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":914,"slug":915,"articleIntro":-1,"category":916},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[917],{"metadata":918,"sys":921,"fields":928},{"tags":919,"concepts":920},[],[],{"space":922,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":924,"publishedVersion":364,"revision":62,"contentType":926,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"sys":927},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":929,"metaTitle":374,"metaDescription":375,"mainTitle":930,"subtitle":393,"heroImage":945,"ctaButton":416,"ctaLink":417},[373],{"data":931,"content":932,"nodeType":74},{},[933,939],{"data":934,"content":935,"nodeType":78},{},[936],{"data":937,"marks":938,"value":385,"nodeType":82},{},[],{"data":940,"content":941,"nodeType":87},{},[942],{"data":943,"marks":944,"value":392,"nodeType":82},{},[],{"metadata":946,"sys":949,"fields":954},{"tags":947,"concepts":948},[],[],{"space":950,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":952,"publishedVersion":62,"revision":44,"locale":29},{"sys":951},{"type":12,"linkType":13,"id":14},{"sys":953},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":955},{"url":408,"details":956,"fileName":414,"contentType":415},{"size":410,"image":957},{"width":412,"height":413},{"sys":959,"fields":962},{"id":960,"createdAt":961},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":963,"slug":964,"articleIntro":963,"category":965},"6378 - Taxes diverses","compte-6378-taxes-diverses",[966],{"metadata":967,"sys":970,"fields":977},{"tags":968,"concepts":969},[],[],{"space":971,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":973,"publishedVersion":364,"revision":62,"contentType":975,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"sys":976},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":978,"metaTitle":374,"metaDescription":375,"mainTitle":979,"subtitle":393,"heroImage":994,"ctaButton":416,"ctaLink":417},[373],{"data":980,"content":981,"nodeType":74},{},[982,988],{"data":983,"content":984,"nodeType":78},{},[985],{"data":986,"marks":987,"value":385,"nodeType":82},{},[],{"data":989,"content":990,"nodeType":87},{},[991],{"data":992,"marks":993,"value":392,"nodeType":82},{},[],{"metadata":995,"sys":998,"fields":1003},{"tags":996,"concepts":997},[],[],{"space":999,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1001,"publishedVersion":62,"revision":44,"locale":29},{"sys":1000},{"type":12,"linkType":13,"id":14},{"sys":1002},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1004},{"url":408,"details":1005,"fileName":414,"contentType":415},{"size":410,"image":1006},{"width":412,"height":413},{"sys":1008,"fields":1011},{"id":1009,"createdAt":1010},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":1012,"slug":1013,"articleIntro":1012,"category":1014},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[1015],{"metadata":1016,"sys":1019,"fields":1026},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1022,"publishedVersion":364,"revision":62,"contentType":1024,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"sys":1025},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1027,"metaTitle":374,"metaDescription":375,"mainTitle":1028,"subtitle":393,"heroImage":1043,"ctaButton":416,"ctaLink":417},[373],{"data":1029,"content":1030,"nodeType":74},{},[1031,1037],{"data":1032,"content":1033,"nodeType":78},{},[1034],{"data":1035,"marks":1036,"value":385,"nodeType":82},{},[],{"data":1038,"content":1039,"nodeType":87},{},[1040],{"data":1041,"marks":1042,"value":392,"nodeType":82},{},[],{"metadata":1044,"sys":1047,"fields":1052},{"tags":1045,"concepts":1046},[],[],{"space":1048,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1050,"publishedVersion":62,"revision":44,"locale":29},{"sys":1049},{"type":12,"linkType":13,"id":14},{"sys":1051},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1053},{"url":408,"details":1054,"fileName":414,"contentType":415},{"size":410,"image":1055},{"width":412,"height":413},{"sys":1057,"fields":1060},{"id":1058,"createdAt":1059},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":1061,"slug":1062,"articleIntro":-1,"category":1063},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[1064],{"metadata":1065,"sys":1068,"fields":1075},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1071,"publishedVersion":364,"revision":62,"contentType":1073,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"sys":1074},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1076,"metaTitle":374,"metaDescription":375,"mainTitle":1077,"subtitle":393,"heroImage":1092,"ctaButton":416,"ctaLink":417},[373],{"data":1078,"content":1079,"nodeType":74},{},[1080,1086],{"data":1081,"content":1082,"nodeType":78},{},[1083],{"data":1084,"marks":1085,"value":385,"nodeType":82},{},[],{"data":1087,"content":1088,"nodeType":87},{},[1089],{"data":1090,"marks":1091,"value":392,"nodeType":82},{},[],{"metadata":1093,"sys":1096,"fields":1101},{"tags":1094,"concepts":1095},[],[],{"space":1097,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1099,"publishedVersion":62,"revision":44,"locale":29},{"sys":1098},{"type":12,"linkType":13,"id":14},{"sys":1100},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1102},{"url":408,"details":1103,"fileName":414,"contentType":415},{"size":410,"image":1104},{"width":412,"height":413},{"sys":1106,"fields":1109},{"id":1107,"createdAt":1108},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":1110,"slug":1111,"articleIntro":1110,"category":1112},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[1113],{"metadata":1114,"sys":1117,"fields":1124},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1120,"publishedVersion":364,"revision":62,"contentType":1122,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"sys":1123},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1125,"metaTitle":374,"metaDescription":375,"mainTitle":1126,"subtitle":393,"heroImage":1141,"ctaButton":416,"ctaLink":417},[373],{"data":1127,"content":1128,"nodeType":74},{},[1129,1135],{"data":1130,"content":1131,"nodeType":78},{},[1132],{"data":1133,"marks":1134,"value":385,"nodeType":82},{},[],{"data":1136,"content":1137,"nodeType":87},{},[1138],{"data":1139,"marks":1140,"value":392,"nodeType":82},{},[],{"metadata":1142,"sys":1145,"fields":1150},{"tags":1143,"concepts":1144},[],[],{"space":1146,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1148,"publishedVersion":62,"revision":44,"locale":29},{"sys":1147},{"type":12,"linkType":13,"id":14},{"sys":1149},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1151},{"url":408,"details":1152,"fileName":414,"contentType":415},{"size":410,"image":1153},{"width":412,"height":413},{"sys":1155,"fields":1158},{"id":1156,"createdAt":1157},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":1159,"slug":1160,"articleIntro":1159,"category":1161},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[1162],{"metadata":1163,"sys":1166,"fields":1173},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1169,"publishedVersion":364,"revision":62,"contentType":1171,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"sys":1172},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1174,"metaTitle":374,"metaDescription":375,"mainTitle":1175,"subtitle":393,"heroImage":1190,"ctaButton":416,"ctaLink":417},[373],{"data":1176,"content":1177,"nodeType":74},{},[1178,1184],{"data":1179,"content":1180,"nodeType":78},{},[1181],{"data":1182,"marks":1183,"value":385,"nodeType":82},{},[],{"data":1185,"content":1186,"nodeType":87},{},[1187],{"data":1188,"marks":1189,"value":392,"nodeType":82},{},[],{"metadata":1191,"sys":1194,"fields":1199},{"tags":1192,"concepts":1193},[],[],{"space":1195,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1197,"publishedVersion":62,"revision":44,"locale":29},{"sys":1196},{"type":12,"linkType":13,"id":14},{"sys":1198},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1200},{"url":408,"details":1201,"fileName":414,"contentType":415},{"size":410,"image":1202},{"width":412,"height":413},{"sys":1204,"fields":1207},{"id":1205,"createdAt":1206},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":1208,"slug":1209,"articleIntro":-1,"category":1210},"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",[1211],{"metadata":1212,"sys":1215,"fields":1222},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1218,"publishedVersion":364,"revision":62,"contentType":1220,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"sys":1221},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1223,"metaTitle":374,"metaDescription":375,"mainTitle":1224,"subtitle":393,"heroImage":1239,"ctaButton":416,"ctaLink":417},[373],{"data":1225,"content":1226,"nodeType":74},{},[1227,1233],{"data":1228,"content":1229,"nodeType":78},{},[1230],{"data":1231,"marks":1232,"value":385,"nodeType":82},{},[],{"data":1234,"content":1235,"nodeType":87},{},[1236],{"data":1237,"marks":1238,"value":392,"nodeType":82},{},[],{"metadata":1240,"sys":1243,"fields":1248},{"tags":1241,"concepts":1242},[],[],{"space":1244,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1246,"publishedVersion":62,"revision":44,"locale":29},{"sys":1245},{"type":12,"linkType":13,"id":14},{"sys":1247},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1249},{"url":408,"details":1250,"fileName":414,"contentType":415},{"size":410,"image":1251},{"width":412,"height":413},{"sys":1253,"fields":1256},{"id":1254,"createdAt":1255},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":1257,"slug":1258,"articleIntro":1257,"category":1259},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[1260],{"metadata":1261,"sys":1264,"fields":1271},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1267,"publishedVersion":364,"revision":62,"contentType":1269,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"sys":1270},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1272,"metaTitle":374,"metaDescription":375,"mainTitle":1273,"subtitle":393,"heroImage":1288,"ctaButton":416,"ctaLink":417},[373],{"data":1274,"content":1275,"nodeType":74},{},[1276,1282],{"data":1277,"content":1278,"nodeType":78},{},[1279],{"data":1280,"marks":1281,"value":385,"nodeType":82},{},[],{"data":1283,"content":1284,"nodeType":87},{},[1285],{"data":1286,"marks":1287,"value":392,"nodeType":82},{},[],{"metadata":1289,"sys":1292,"fields":1297},{"tags":1290,"concepts":1291},[],[],{"space":1293,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1295,"publishedVersion":62,"revision":44,"locale":29},{"sys":1294},{"type":12,"linkType":13,"id":14},{"sys":1296},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1298},{"url":408,"details":1299,"fileName":414,"contentType":415},{"size":410,"image":1300},{"width":412,"height":413},{"sys":1302,"fields":1305},{"id":1303,"createdAt":1304},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":1306,"slug":1307,"articleIntro":-1,"category":1308},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[1309],{"metadata":1310,"sys":1313,"fields":1320},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1316,"publishedVersion":364,"revision":62,"contentType":1318,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"sys":1319},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1321,"metaTitle":374,"metaDescription":375,"mainTitle":1322,"subtitle":393,"heroImage":1337,"ctaButton":416,"ctaLink":417},[373],{"data":1323,"content":1324,"nodeType":74},{},[1325,1331],{"data":1326,"content":1327,"nodeType":78},{},[1328],{"data":1329,"marks":1330,"value":385,"nodeType":82},{},[],{"data":1332,"content":1333,"nodeType":87},{},[1334],{"data":1335,"marks":1336,"value":392,"nodeType":82},{},[],{"metadata":1338,"sys":1341,"fields":1346},{"tags":1339,"concepts":1340},[],[],{"space":1342,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1344,"publishedVersion":62,"revision":44,"locale":29},{"sys":1343},{"type":12,"linkType":13,"id":14},{"sys":1345},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1347},{"url":408,"details":1348,"fileName":414,"contentType":415},{"size":410,"image":1349},{"width":412,"height":413},{"sys":1351,"fields":1354},{"id":1352,"createdAt":1353},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":1355,"slug":1356,"articleIntro":1355,"category":1357},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[1358],{"metadata":1359,"sys":1362,"fields":1369},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1365,"publishedVersion":364,"revision":62,"contentType":1367,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"sys":1368},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1370,"metaTitle":374,"metaDescription":375,"mainTitle":1371,"subtitle":393,"heroImage":1386,"ctaButton":416,"ctaLink":417},[373],{"data":1372,"content":1373,"nodeType":74},{},[1374,1380],{"data":1375,"content":1376,"nodeType":78},{},[1377],{"data":1378,"marks":1379,"value":385,"nodeType":82},{},[],{"data":1381,"content":1382,"nodeType":87},{},[1383],{"data":1384,"marks":1385,"value":392,"nodeType":82},{},[],{"metadata":1387,"sys":1390,"fields":1395},{"tags":1388,"concepts":1389},[],[],{"space":1391,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1393,"publishedVersion":62,"revision":44,"locale":29},{"sys":1392},{"type":12,"linkType":13,"id":14},{"sys":1394},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1396},{"url":408,"details":1397,"fileName":414,"contentType":415},{"size":410,"image":1398},{"width":412,"height":413},{"sys":1400,"fields":1403},{"id":1401,"createdAt":1402},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":1404,"slug":1405,"articleIntro":1404,"category":1406},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[1407],{"metadata":1408,"sys":1411,"fields":1418},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1414,"publishedVersion":364,"revision":62,"contentType":1416,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"sys":1417},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1419,"metaTitle":374,"metaDescription":375,"mainTitle":1420,"subtitle":393,"heroImage":1435,"ctaButton":416,"ctaLink":417},[373],{"data":1421,"content":1422,"nodeType":74},{},[1423,1429],{"data":1424,"content":1425,"nodeType":78},{},[1426],{"data":1427,"marks":1428,"value":385,"nodeType":82},{},[],{"data":1430,"content":1431,"nodeType":87},{},[1432],{"data":1433,"marks":1434,"value":392,"nodeType":82},{},[],{"metadata":1436,"sys":1439,"fields":1444},{"tags":1437,"concepts":1438},[],[],{"space":1440,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1442,"publishedVersion":62,"revision":44,"locale":29},{"sys":1441},{"type":12,"linkType":13,"id":14},{"sys":1443},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1445},{"url":408,"details":1446,"fileName":414,"contentType":415},{"size":410,"image":1447},{"width":412,"height":413},{"sys":1449,"fields":1452},{"id":1450,"createdAt":1451},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":1453,"slug":1454,"articleIntro":1453,"category":1455},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[1456],{"metadata":1457,"sys":1460,"fields":1467},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1463,"publishedVersion":364,"revision":62,"contentType":1465,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"sys":1466},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1468,"metaTitle":374,"metaDescription":375,"mainTitle":1469,"subtitle":393,"heroImage":1484,"ctaButton":416,"ctaLink":417},[373],{"data":1470,"content":1471,"nodeType":74},{},[1472,1478],{"data":1473,"content":1474,"nodeType":78},{},[1475],{"data":1476,"marks":1477,"value":385,"nodeType":82},{},[],{"data":1479,"content":1480,"nodeType":87},{},[1481],{"data":1482,"marks":1483,"value":392,"nodeType":82},{},[],{"metadata":1485,"sys":1488,"fields":1493},{"tags":1486,"concepts":1487},[],[],{"space":1489,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1491,"publishedVersion":62,"revision":44,"locale":29},{"sys":1490},{"type":12,"linkType":13,"id":14},{"sys":1492},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1494},{"url":408,"details":1495,"fileName":414,"contentType":415},{"size":410,"image":1496},{"width":412,"height":413},{"sys":1498,"fields":1501},{"id":1499,"createdAt":1500},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":1502,"slug":1503,"articleIntro":1504,"category":1505},"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.",[1506],{"metadata":1507,"sys":1510,"fields":1517},{"tags":1508,"concepts":1509},[],[],{"space":1511,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1513,"publishedVersion":364,"revision":62,"contentType":1515,"locale":29},{"sys":1512},{"type":12,"linkType":13,"id":14},{"sys":1514},{"id":21,"type":12,"linkType":22},{"sys":1516},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1518,"metaTitle":374,"metaDescription":375,"mainTitle":1519,"subtitle":393,"heroImage":1534,"ctaButton":416,"ctaLink":417},[373],{"data":1520,"content":1521,"nodeType":74},{},[1522,1528],{"data":1523,"content":1524,"nodeType":78},{},[1525],{"data":1526,"marks":1527,"value":385,"nodeType":82},{},[],{"data":1529,"content":1530,"nodeType":87},{},[1531],{"data":1532,"marks":1533,"value":392,"nodeType":82},{},[],{"metadata":1535,"sys":1538,"fields":1543},{"tags":1536,"concepts":1537},[],[],{"space":1539,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1541,"publishedVersion":62,"revision":44,"locale":29},{"sys":1540},{"type":12,"linkType":13,"id":14},{"sys":1542},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1544},{"url":408,"details":1545,"fileName":414,"contentType":415},{"size":410,"image":1546},{"width":412,"height":413},{"sys":1548,"fields":1551},{"id":1549,"createdAt":1550},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":1552,"slug":1553,"articleIntro":1552,"category":1554},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[1555],{"metadata":1556,"sys":1559,"fields":1566},{"tags":1557,"concepts":1558},[],[],{"space":1560,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1562,"publishedVersion":364,"revision":62,"contentType":1564,"locale":29},{"sys":1561},{"type":12,"linkType":13,"id":14},{"sys":1563},{"id":21,"type":12,"linkType":22},{"sys":1565},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1567,"metaTitle":374,"metaDescription":375,"mainTitle":1568,"subtitle":393,"heroImage":1583,"ctaButton":416,"ctaLink":417},[373],{"data":1569,"content":1570,"nodeType":74},{},[1571,1577],{"data":1572,"content":1573,"nodeType":78},{},[1574],{"data":1575,"marks":1576,"value":385,"nodeType":82},{},[],{"data":1578,"content":1579,"nodeType":87},{},[1580],{"data":1581,"marks":1582,"value":392,"nodeType":82},{},[],{"metadata":1584,"sys":1587,"fields":1592},{"tags":1585,"concepts":1586},[],[],{"space":1588,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1590,"publishedVersion":62,"revision":44,"locale":29},{"sys":1589},{"type":12,"linkType":13,"id":14},{"sys":1591},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1593},{"url":408,"details":1594,"fileName":414,"contentType":415},{"size":410,"image":1595},{"width":412,"height":413},{"sys":1597,"fields":1600},{"id":1598,"createdAt":1599},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":1601,"slug":1602,"articleIntro":-1,"category":1603},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[1604],{"metadata":1605,"sys":1608,"fields":1615},{"tags":1606,"concepts":1607},[],[],{"space":1609,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1611,"publishedVersion":364,"revision":62,"contentType":1613,"locale":29},{"sys":1610},{"type":12,"linkType":13,"id":14},{"sys":1612},{"id":21,"type":12,"linkType":22},{"sys":1614},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1616,"metaTitle":374,"metaDescription":375,"mainTitle":1617,"subtitle":393,"heroImage":1632,"ctaButton":416,"ctaLink":417},[373],{"data":1618,"content":1619,"nodeType":74},{},[1620,1626],{"data":1621,"content":1622,"nodeType":78},{},[1623],{"data":1624,"marks":1625,"value":385,"nodeType":82},{},[],{"data":1627,"content":1628,"nodeType":87},{},[1629],{"data":1630,"marks":1631,"value":392,"nodeType":82},{},[],{"metadata":1633,"sys":1636,"fields":1641},{"tags":1634,"concepts":1635},[],[],{"space":1637,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1639,"publishedVersion":62,"revision":44,"locale":29},{"sys":1638},{"type":12,"linkType":13,"id":14},{"sys":1640},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1642},{"url":408,"details":1643,"fileName":414,"contentType":415},{"size":410,"image":1644},{"width":412,"height":413},{"sys":1646,"fields":1649},{"id":1647,"createdAt":1648},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":1650,"slug":1651,"articleIntro":1650,"category":1652},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[1653],{"metadata":1654,"sys":1657,"fields":1664},{"tags":1655,"concepts":1656},[],[],{"space":1658,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1660,"publishedVersion":364,"revision":62,"contentType":1662,"locale":29},{"sys":1659},{"type":12,"linkType":13,"id":14},{"sys":1661},{"id":21,"type":12,"linkType":22},{"sys":1663},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1665,"metaTitle":374,"metaDescription":375,"mainTitle":1666,"subtitle":393,"heroImage":1681,"ctaButton":416,"ctaLink":417},[373],{"data":1667,"content":1668,"nodeType":74},{},[1669,1675],{"data":1670,"content":1671,"nodeType":78},{},[1672],{"data":1673,"marks":1674,"value":385,"nodeType":82},{},[],{"data":1676,"content":1677,"nodeType":87},{},[1678],{"data":1679,"marks":1680,"value":392,"nodeType":82},{},[],{"metadata":1682,"sys":1685,"fields":1690},{"tags":1683,"concepts":1684},[],[],{"space":1686,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1688,"publishedVersion":62,"revision":44,"locale":29},{"sys":1687},{"type":12,"linkType":13,"id":14},{"sys":1689},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1691},{"url":408,"details":1692,"fileName":414,"contentType":415},{"size":410,"image":1693},{"width":412,"height":413},{"sys":1695,"fields":1698},{"id":1696,"createdAt":1697},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":1699,"slug":1700,"articleIntro":1699,"category":1701},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[1702],{"metadata":1703,"sys":1706,"fields":1713},{"tags":1704,"concepts":1705},[],[],{"space":1707,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1709,"publishedVersion":364,"revision":62,"contentType":1711,"locale":29},{"sys":1708},{"type":12,"linkType":13,"id":14},{"sys":1710},{"id":21,"type":12,"linkType":22},{"sys":1712},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1714,"metaTitle":374,"metaDescription":375,"mainTitle":1715,"subtitle":393,"heroImage":1730,"ctaButton":416,"ctaLink":417},[373],{"data":1716,"content":1717,"nodeType":74},{},[1718,1724],{"data":1719,"content":1720,"nodeType":78},{},[1721],{"data":1722,"marks":1723,"value":385,"nodeType":82},{},[],{"data":1725,"content":1726,"nodeType":87},{},[1727],{"data":1728,"marks":1729,"value":392,"nodeType":82},{},[],{"metadata":1731,"sys":1734,"fields":1739},{"tags":1732,"concepts":1733},[],[],{"space":1735,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1737,"publishedVersion":62,"revision":44,"locale":29},{"sys":1736},{"type":12,"linkType":13,"id":14},{"sys":1738},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1740},{"url":408,"details":1741,"fileName":414,"contentType":415},{"size":410,"image":1742},{"width":412,"height":413},{"sys":1744,"fields":1747},{"id":1745,"createdAt":1746},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":1748,"slug":1749,"articleIntro":1748,"category":1750},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[1751],{"metadata":1752,"sys":1755,"fields":1762},{"tags":1753,"concepts":1754},[],[],{"space":1756,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1758,"publishedVersion":364,"revision":62,"contentType":1760,"locale":29},{"sys":1757},{"type":12,"linkType":13,"id":14},{"sys":1759},{"id":21,"type":12,"linkType":22},{"sys":1761},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1763,"metaTitle":374,"metaDescription":375,"mainTitle":1764,"subtitle":393,"heroImage":1779,"ctaButton":416,"ctaLink":417},[373],{"data":1765,"content":1766,"nodeType":74},{},[1767,1773],{"data":1768,"content":1769,"nodeType":78},{},[1770],{"data":1771,"marks":1772,"value":385,"nodeType":82},{},[],{"data":1774,"content":1775,"nodeType":87},{},[1776],{"data":1777,"marks":1778,"value":392,"nodeType":82},{},[],{"metadata":1780,"sys":1783,"fields":1788},{"tags":1781,"concepts":1782},[],[],{"space":1784,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1786,"publishedVersion":62,"revision":44,"locale":29},{"sys":1785},{"type":12,"linkType":13,"id":14},{"sys":1787},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1789},{"url":408,"details":1790,"fileName":414,"contentType":415},{"size":410,"image":1791},{"width":412,"height":413},{"sys":1793,"fields":1796},{"id":1794,"createdAt":1795},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":1797,"slug":1798,"articleIntro":-1,"category":1799},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[1800],{"metadata":1801,"sys":1804,"fields":1811},{"tags":1802,"concepts":1803},[],[],{"space":1805,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1807,"publishedVersion":364,"revision":62,"contentType":1809,"locale":29},{"sys":1806},{"type":12,"linkType":13,"id":14},{"sys":1808},{"id":21,"type":12,"linkType":22},{"sys":1810},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1812,"metaTitle":374,"metaDescription":375,"mainTitle":1813,"subtitle":393,"heroImage":1828,"ctaButton":416,"ctaLink":417},[373],{"data":1814,"content":1815,"nodeType":74},{},[1816,1822],{"data":1817,"content":1818,"nodeType":78},{},[1819],{"data":1820,"marks":1821,"value":385,"nodeType":82},{},[],{"data":1823,"content":1824,"nodeType":87},{},[1825],{"data":1826,"marks":1827,"value":392,"nodeType":82},{},[],{"metadata":1829,"sys":1832,"fields":1837},{"tags":1830,"concepts":1831},[],[],{"space":1833,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1835,"publishedVersion":62,"revision":44,"locale":29},{"sys":1834},{"type":12,"linkType":13,"id":14},{"sys":1836},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1838},{"url":408,"details":1839,"fileName":414,"contentType":415},{"size":410,"image":1840},{"width":412,"height":413},{"sys":1842,"fields":1845},{"id":1843,"createdAt":1844},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":1846,"slug":1847,"articleIntro":1846,"category":1848},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[1849],{"metadata":1850,"sys":1853,"fields":1860},{"tags":1851,"concepts":1852},[],[],{"space":1854,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1856,"publishedVersion":364,"revision":62,"contentType":1858,"locale":29},{"sys":1855},{"type":12,"linkType":13,"id":14},{"sys":1857},{"id":21,"type":12,"linkType":22},{"sys":1859},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1861,"metaTitle":374,"metaDescription":375,"mainTitle":1862,"subtitle":393,"heroImage":1877,"ctaButton":416,"ctaLink":417},[373],{"data":1863,"content":1864,"nodeType":74},{},[1865,1871],{"data":1866,"content":1867,"nodeType":78},{},[1868],{"data":1869,"marks":1870,"value":385,"nodeType":82},{},[],{"data":1872,"content":1873,"nodeType":87},{},[1874],{"data":1875,"marks":1876,"value":392,"nodeType":82},{},[],{"metadata":1878,"sys":1881,"fields":1886},{"tags":1879,"concepts":1880},[],[],{"space":1882,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1884,"publishedVersion":62,"revision":44,"locale":29},{"sys":1883},{"type":12,"linkType":13,"id":14},{"sys":1885},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1887},{"url":408,"details":1888,"fileName":414,"contentType":415},{"size":410,"image":1889},{"width":412,"height":413},{"sys":1891,"fields":1894},{"id":1892,"createdAt":1893},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":1895,"slug":1896,"articleIntro":-1,"category":1897},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[1898],{"metadata":1899,"sys":1902,"fields":1909},{"tags":1900,"concepts":1901},[],[],{"space":1903,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1905,"publishedVersion":364,"revision":62,"contentType":1907,"locale":29},{"sys":1904},{"type":12,"linkType":13,"id":14},{"sys":1906},{"id":21,"type":12,"linkType":22},{"sys":1908},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1910,"metaTitle":374,"metaDescription":375,"mainTitle":1911,"subtitle":393,"heroImage":1926,"ctaButton":416,"ctaLink":417},[373],{"data":1912,"content":1913,"nodeType":74},{},[1914,1920],{"data":1915,"content":1916,"nodeType":78},{},[1917],{"data":1918,"marks":1919,"value":385,"nodeType":82},{},[],{"data":1921,"content":1922,"nodeType":87},{},[1923],{"data":1924,"marks":1925,"value":392,"nodeType":82},{},[],{"metadata":1927,"sys":1930,"fields":1935},{"tags":1928,"concepts":1929},[],[],{"space":1931,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1933,"publishedVersion":62,"revision":44,"locale":29},{"sys":1932},{"type":12,"linkType":13,"id":14},{"sys":1934},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1936},{"url":408,"details":1937,"fileName":414,"contentType":415},{"size":410,"image":1938},{"width":412,"height":413},{"sys":1940,"fields":1943},{"id":1941,"createdAt":1942},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":1944,"slug":1945,"articleIntro":-1,"category":1946},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[1947],{"metadata":1948,"sys":1951,"fields":1958},{"tags":1949,"concepts":1950},[],[],{"space":1952,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1954,"publishedVersion":364,"revision":62,"contentType":1956,"locale":29},{"sys":1953},{"type":12,"linkType":13,"id":14},{"sys":1955},{"id":21,"type":12,"linkType":22},{"sys":1957},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1959,"metaTitle":374,"metaDescription":375,"mainTitle":1960,"subtitle":393,"heroImage":1975,"ctaButton":416,"ctaLink":417},[373],{"data":1961,"content":1962,"nodeType":74},{},[1963,1969],{"data":1964,"content":1965,"nodeType":78},{},[1966],{"data":1967,"marks":1968,"value":385,"nodeType":82},{},[],{"data":1970,"content":1971,"nodeType":87},{},[1972],{"data":1973,"marks":1974,"value":392,"nodeType":82},{},[],{"metadata":1976,"sys":1979,"fields":1984},{"tags":1977,"concepts":1978},[],[],{"space":1980,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":1982,"publishedVersion":62,"revision":44,"locale":29},{"sys":1981},{"type":12,"linkType":13,"id":14},{"sys":1983},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":1985},{"url":408,"details":1986,"fileName":414,"contentType":415},{"size":410,"image":1987},{"width":412,"height":413},{"sys":1989,"fields":1992},{"id":1990,"createdAt":1991},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":1993,"slug":1994,"articleIntro":1993,"category":1995},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[1996],{"metadata":1997,"sys":2000,"fields":2007},{"tags":1998,"concepts":1999},[],[],{"space":2001,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2003,"publishedVersion":364,"revision":62,"contentType":2005,"locale":29},{"sys":2002},{"type":12,"linkType":13,"id":14},{"sys":2004},{"id":21,"type":12,"linkType":22},{"sys":2006},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2008,"metaTitle":374,"metaDescription":375,"mainTitle":2009,"subtitle":393,"heroImage":2024,"ctaButton":416,"ctaLink":417},[373],{"data":2010,"content":2011,"nodeType":74},{},[2012,2018],{"data":2013,"content":2014,"nodeType":78},{},[2015],{"data":2016,"marks":2017,"value":385,"nodeType":82},{},[],{"data":2019,"content":2020,"nodeType":87},{},[2021],{"data":2022,"marks":2023,"value":392,"nodeType":82},{},[],{"metadata":2025,"sys":2028,"fields":2033},{"tags":2026,"concepts":2027},[],[],{"space":2029,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2031,"publishedVersion":62,"revision":44,"locale":29},{"sys":2030},{"type":12,"linkType":13,"id":14},{"sys":2032},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2034},{"url":408,"details":2035,"fileName":414,"contentType":415},{"size":410,"image":2036},{"width":412,"height":413},{"sys":2038,"fields":2041},{"id":2039,"createdAt":2040},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":2042,"slug":2043,"articleIntro":2042,"category":2044},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[2045],{"metadata":2046,"sys":2049,"fields":2056},{"tags":2047,"concepts":2048},[],[],{"space":2050,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2052,"publishedVersion":364,"revision":62,"contentType":2054,"locale":29},{"sys":2051},{"type":12,"linkType":13,"id":14},{"sys":2053},{"id":21,"type":12,"linkType":22},{"sys":2055},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2057,"metaTitle":374,"metaDescription":375,"mainTitle":2058,"subtitle":393,"heroImage":2073,"ctaButton":416,"ctaLink":417},[373],{"data":2059,"content":2060,"nodeType":74},{},[2061,2067],{"data":2062,"content":2063,"nodeType":78},{},[2064],{"data":2065,"marks":2066,"value":385,"nodeType":82},{},[],{"data":2068,"content":2069,"nodeType":87},{},[2070],{"data":2071,"marks":2072,"value":392,"nodeType":82},{},[],{"metadata":2074,"sys":2077,"fields":2082},{"tags":2075,"concepts":2076},[],[],{"space":2078,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2080,"publishedVersion":62,"revision":44,"locale":29},{"sys":2079},{"type":12,"linkType":13,"id":14},{"sys":2081},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2083},{"url":408,"details":2084,"fileName":414,"contentType":415},{"size":410,"image":2085},{"width":412,"height":413},{"sys":2087,"fields":2090},{"id":2088,"createdAt":2089},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":2091,"slug":2092,"articleIntro":2091,"category":2093},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[2094],{"metadata":2095,"sys":2098,"fields":2105},{"tags":2096,"concepts":2097},[],[],{"space":2099,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2101,"publishedVersion":364,"revision":62,"contentType":2103,"locale":29},{"sys":2100},{"type":12,"linkType":13,"id":14},{"sys":2102},{"id":21,"type":12,"linkType":22},{"sys":2104},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2106,"metaTitle":374,"metaDescription":375,"mainTitle":2107,"subtitle":393,"heroImage":2122,"ctaButton":416,"ctaLink":417},[373],{"data":2108,"content":2109,"nodeType":74},{},[2110,2116],{"data":2111,"content":2112,"nodeType":78},{},[2113],{"data":2114,"marks":2115,"value":385,"nodeType":82},{},[],{"data":2117,"content":2118,"nodeType":87},{},[2119],{"data":2120,"marks":2121,"value":392,"nodeType":82},{},[],{"metadata":2123,"sys":2126,"fields":2131},{"tags":2124,"concepts":2125},[],[],{"space":2127,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2129,"publishedVersion":62,"revision":44,"locale":29},{"sys":2128},{"type":12,"linkType":13,"id":14},{"sys":2130},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2132},{"url":408,"details":2133,"fileName":414,"contentType":415},{"size":410,"image":2134},{"width":412,"height":413},{"sys":2136,"fields":2139},{"id":2137,"createdAt":2138},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":2140,"slug":2141,"articleIntro":2140,"category":2142},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[2143],{"metadata":2144,"sys":2147,"fields":2154},{"tags":2145,"concepts":2146},[],[],{"space":2148,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2150,"publishedVersion":364,"revision":62,"contentType":2152,"locale":29},{"sys":2149},{"type":12,"linkType":13,"id":14},{"sys":2151},{"id":21,"type":12,"linkType":22},{"sys":2153},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2155,"metaTitle":374,"metaDescription":375,"mainTitle":2156,"subtitle":393,"heroImage":2171,"ctaButton":416,"ctaLink":417},[373],{"data":2157,"content":2158,"nodeType":74},{},[2159,2165],{"data":2160,"content":2161,"nodeType":78},{},[2162],{"data":2163,"marks":2164,"value":385,"nodeType":82},{},[],{"data":2166,"content":2167,"nodeType":87},{},[2168],{"data":2169,"marks":2170,"value":392,"nodeType":82},{},[],{"metadata":2172,"sys":2175,"fields":2180},{"tags":2173,"concepts":2174},[],[],{"space":2176,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2178,"publishedVersion":62,"revision":44,"locale":29},{"sys":2177},{"type":12,"linkType":13,"id":14},{"sys":2179},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2181},{"url":408,"details":2182,"fileName":414,"contentType":415},{"size":410,"image":2183},{"width":412,"height":413},{"sys":2185,"fields":2188},{"id":2186,"createdAt":2187},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":2189,"slug":2190,"articleIntro":2189,"category":2191},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[2192],{"metadata":2193,"sys":2196,"fields":2203},{"tags":2194,"concepts":2195},[],[],{"space":2197,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2199,"publishedVersion":364,"revision":62,"contentType":2201,"locale":29},{"sys":2198},{"type":12,"linkType":13,"id":14},{"sys":2200},{"id":21,"type":12,"linkType":22},{"sys":2202},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2204,"metaTitle":374,"metaDescription":375,"mainTitle":2205,"subtitle":393,"heroImage":2220,"ctaButton":416,"ctaLink":417},[373],{"data":2206,"content":2207,"nodeType":74},{},[2208,2214],{"data":2209,"content":2210,"nodeType":78},{},[2211],{"data":2212,"marks":2213,"value":385,"nodeType":82},{},[],{"data":2215,"content":2216,"nodeType":87},{},[2217],{"data":2218,"marks":2219,"value":392,"nodeType":82},{},[],{"metadata":2221,"sys":2224,"fields":2229},{"tags":2222,"concepts":2223},[],[],{"space":2225,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2227,"publishedVersion":62,"revision":44,"locale":29},{"sys":2226},{"type":12,"linkType":13,"id":14},{"sys":2228},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2230},{"url":408,"details":2231,"fileName":414,"contentType":415},{"size":410,"image":2232},{"width":412,"height":413},{"sys":2234,"fields":2237},{"id":2235,"createdAt":2236},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":2238,"slug":2239,"articleIntro":-1,"category":2240},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[2241],{"metadata":2242,"sys":2245,"fields":2252},{"tags":2243,"concepts":2244},[],[],{"space":2246,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2248,"publishedVersion":364,"revision":62,"contentType":2250,"locale":29},{"sys":2247},{"type":12,"linkType":13,"id":14},{"sys":2249},{"id":21,"type":12,"linkType":22},{"sys":2251},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2253,"metaTitle":374,"metaDescription":375,"mainTitle":2254,"subtitle":393,"heroImage":2269,"ctaButton":416,"ctaLink":417},[373],{"data":2255,"content":2256,"nodeType":74},{},[2257,2263],{"data":2258,"content":2259,"nodeType":78},{},[2260],{"data":2261,"marks":2262,"value":385,"nodeType":82},{},[],{"data":2264,"content":2265,"nodeType":87},{},[2266],{"data":2267,"marks":2268,"value":392,"nodeType":82},{},[],{"metadata":2270,"sys":2273,"fields":2278},{"tags":2271,"concepts":2272},[],[],{"space":2274,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2276,"publishedVersion":62,"revision":44,"locale":29},{"sys":2275},{"type":12,"linkType":13,"id":14},{"sys":2277},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2279},{"url":408,"details":2280,"fileName":414,"contentType":415},{"size":410,"image":2281},{"width":412,"height":413},{"sys":2283,"fields":2286},{"id":2284,"createdAt":2285},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":2287,"slug":2288,"articleIntro":2287,"category":2289},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[2290],{"metadata":2291,"sys":2294,"fields":2301},{"tags":2292,"concepts":2293},[],[],{"space":2295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2297,"publishedVersion":364,"revision":62,"contentType":2299,"locale":29},{"sys":2296},{"type":12,"linkType":13,"id":14},{"sys":2298},{"id":21,"type":12,"linkType":22},{"sys":2300},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2302,"metaTitle":374,"metaDescription":375,"mainTitle":2303,"subtitle":393,"heroImage":2318,"ctaButton":416,"ctaLink":417},[373],{"data":2304,"content":2305,"nodeType":74},{},[2306,2312],{"data":2307,"content":2308,"nodeType":78},{},[2309],{"data":2310,"marks":2311,"value":385,"nodeType":82},{},[],{"data":2313,"content":2314,"nodeType":87},{},[2315],{"data":2316,"marks":2317,"value":392,"nodeType":82},{},[],{"metadata":2319,"sys":2322,"fields":2327},{"tags":2320,"concepts":2321},[],[],{"space":2323,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2325,"publishedVersion":62,"revision":44,"locale":29},{"sys":2324},{"type":12,"linkType":13,"id":14},{"sys":2326},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2328},{"url":408,"details":2329,"fileName":414,"contentType":415},{"size":410,"image":2330},{"width":412,"height":413},{"sys":2332,"fields":2335},{"id":2333,"createdAt":2334},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":2336,"slug":2337,"articleIntro":2336,"category":2338},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[2339],{"metadata":2340,"sys":2343,"fields":2350},{"tags":2341,"concepts":2342},[],[],{"space":2344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2346,"publishedVersion":364,"revision":62,"contentType":2348,"locale":29},{"sys":2345},{"type":12,"linkType":13,"id":14},{"sys":2347},{"id":21,"type":12,"linkType":22},{"sys":2349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2351,"metaTitle":374,"metaDescription":375,"mainTitle":2352,"subtitle":393,"heroImage":2367,"ctaButton":416,"ctaLink":417},[373],{"data":2353,"content":2354,"nodeType":74},{},[2355,2361],{"data":2356,"content":2357,"nodeType":78},{},[2358],{"data":2359,"marks":2360,"value":385,"nodeType":82},{},[],{"data":2362,"content":2363,"nodeType":87},{},[2364],{"data":2365,"marks":2366,"value":392,"nodeType":82},{},[],{"metadata":2368,"sys":2371,"fields":2376},{"tags":2369,"concepts":2370},[],[],{"space":2372,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2374,"publishedVersion":62,"revision":44,"locale":29},{"sys":2373},{"type":12,"linkType":13,"id":14},{"sys":2375},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2377},{"url":408,"details":2378,"fileName":414,"contentType":415},{"size":410,"image":2379},{"width":412,"height":413},{"sys":2381,"fields":2384},{"id":2382,"createdAt":2383},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":2385,"slug":2386,"articleIntro":2385,"category":2387},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[2388],{"metadata":2389,"sys":2392,"fields":2399},{"tags":2390,"concepts":2391},[],[],{"space":2393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2395,"publishedVersion":364,"revision":62,"contentType":2397,"locale":29},{"sys":2394},{"type":12,"linkType":13,"id":14},{"sys":2396},{"id":21,"type":12,"linkType":22},{"sys":2398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2400,"metaTitle":374,"metaDescription":375,"mainTitle":2401,"subtitle":393,"heroImage":2416,"ctaButton":416,"ctaLink":417},[373],{"data":2402,"content":2403,"nodeType":74},{},[2404,2410],{"data":2405,"content":2406,"nodeType":78},{},[2407],{"data":2408,"marks":2409,"value":385,"nodeType":82},{},[],{"data":2411,"content":2412,"nodeType":87},{},[2413],{"data":2414,"marks":2415,"value":392,"nodeType":82},{},[],{"metadata":2417,"sys":2420,"fields":2425},{"tags":2418,"concepts":2419},[],[],{"space":2421,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2423,"publishedVersion":62,"revision":44,"locale":29},{"sys":2422},{"type":12,"linkType":13,"id":14},{"sys":2424},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2426},{"url":408,"details":2427,"fileName":414,"contentType":415},{"size":410,"image":2428},{"width":412,"height":413},{"sys":2430,"fields":2433},{"id":2431,"createdAt":2432},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":2434,"slug":2435,"articleIntro":2434,"category":2436},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[2437],{"metadata":2438,"sys":2441,"fields":2448},{"tags":2439,"concepts":2440},[],[],{"space":2442,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2444,"publishedVersion":364,"revision":62,"contentType":2446,"locale":29},{"sys":2443},{"type":12,"linkType":13,"id":14},{"sys":2445},{"id":21,"type":12,"linkType":22},{"sys":2447},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2449,"metaTitle":374,"metaDescription":375,"mainTitle":2450,"subtitle":393,"heroImage":2465,"ctaButton":416,"ctaLink":417},[373],{"data":2451,"content":2452,"nodeType":74},{},[2453,2459],{"data":2454,"content":2455,"nodeType":78},{},[2456],{"data":2457,"marks":2458,"value":385,"nodeType":82},{},[],{"data":2460,"content":2461,"nodeType":87},{},[2462],{"data":2463,"marks":2464,"value":392,"nodeType":82},{},[],{"metadata":2466,"sys":2469,"fields":2474},{"tags":2467,"concepts":2468},[],[],{"space":2470,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2472,"publishedVersion":62,"revision":44,"locale":29},{"sys":2471},{"type":12,"linkType":13,"id":14},{"sys":2473},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2475},{"url":408,"details":2476,"fileName":414,"contentType":415},{"size":410,"image":2477},{"width":412,"height":413},{"sys":2479,"fields":2482},{"id":2480,"createdAt":2481},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":2483,"slug":2484,"articleIntro":2483,"category":2485},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[2486],{"metadata":2487,"sys":2490,"fields":2497},{"tags":2488,"concepts":2489},[],[],{"space":2491,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2493,"publishedVersion":364,"revision":62,"contentType":2495,"locale":29},{"sys":2492},{"type":12,"linkType":13,"id":14},{"sys":2494},{"id":21,"type":12,"linkType":22},{"sys":2496},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2498,"metaTitle":374,"metaDescription":375,"mainTitle":2499,"subtitle":393,"heroImage":2514,"ctaButton":416,"ctaLink":417},[373],{"data":2500,"content":2501,"nodeType":74},{},[2502,2508],{"data":2503,"content":2504,"nodeType":78},{},[2505],{"data":2506,"marks":2507,"value":385,"nodeType":82},{},[],{"data":2509,"content":2510,"nodeType":87},{},[2511],{"data":2512,"marks":2513,"value":392,"nodeType":82},{},[],{"metadata":2515,"sys":2518,"fields":2523},{"tags":2516,"concepts":2517},[],[],{"space":2519,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2521,"publishedVersion":62,"revision":44,"locale":29},{"sys":2520},{"type":12,"linkType":13,"id":14},{"sys":2522},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2524},{"url":408,"details":2525,"fileName":414,"contentType":415},{"size":410,"image":2526},{"width":412,"height":413},{"sys":2528,"fields":2531},{"id":2529,"createdAt":2530},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":2532,"slug":2533,"articleIntro":2532,"category":2534},"613 - Locations","compte-613-locations",[2535],{"metadata":2536,"sys":2539,"fields":2546},{"tags":2537,"concepts":2538},[],[],{"space":2540,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2542,"publishedVersion":364,"revision":62,"contentType":2544,"locale":29},{"sys":2541},{"type":12,"linkType":13,"id":14},{"sys":2543},{"id":21,"type":12,"linkType":22},{"sys":2545},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2547,"metaTitle":374,"metaDescription":375,"mainTitle":2548,"subtitle":393,"heroImage":2563,"ctaButton":416,"ctaLink":417},[373],{"data":2549,"content":2550,"nodeType":74},{},[2551,2557],{"data":2552,"content":2553,"nodeType":78},{},[2554],{"data":2555,"marks":2556,"value":385,"nodeType":82},{},[],{"data":2558,"content":2559,"nodeType":87},{},[2560],{"data":2561,"marks":2562,"value":392,"nodeType":82},{},[],{"metadata":2564,"sys":2567,"fields":2572},{"tags":2565,"concepts":2566},[],[],{"space":2568,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2570,"publishedVersion":62,"revision":44,"locale":29},{"sys":2569},{"type":12,"linkType":13,"id":14},{"sys":2571},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2573},{"url":408,"details":2574,"fileName":414,"contentType":415},{"size":410,"image":2575},{"width":412,"height":413},{"sys":2577,"fields":2580},{"id":2578,"createdAt":2579},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":2581,"slug":2582,"articleIntro":2581,"category":2583},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[2584],{"metadata":2585,"sys":2588,"fields":2595},{"tags":2586,"concepts":2587},[],[],{"space":2589,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2591,"publishedVersion":364,"revision":62,"contentType":2593,"locale":29},{"sys":2590},{"type":12,"linkType":13,"id":14},{"sys":2592},{"id":21,"type":12,"linkType":22},{"sys":2594},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2596,"metaTitle":374,"metaDescription":375,"mainTitle":2597,"subtitle":393,"heroImage":2612,"ctaButton":416,"ctaLink":417},[373],{"data":2598,"content":2599,"nodeType":74},{},[2600,2606],{"data":2601,"content":2602,"nodeType":78},{},[2603],{"data":2604,"marks":2605,"value":385,"nodeType":82},{},[],{"data":2607,"content":2608,"nodeType":87},{},[2609],{"data":2610,"marks":2611,"value":392,"nodeType":82},{},[],{"metadata":2613,"sys":2616,"fields":2621},{"tags":2614,"concepts":2615},[],[],{"space":2617,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2619,"publishedVersion":62,"revision":44,"locale":29},{"sys":2618},{"type":12,"linkType":13,"id":14},{"sys":2620},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2622},{"url":408,"details":2623,"fileName":414,"contentType":415},{"size":410,"image":2624},{"width":412,"height":413},{"sys":2626,"fields":2629},{"id":2627,"createdAt":2628},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":2630,"slug":2631,"articleIntro":2630,"category":2632},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[2633],{"metadata":2634,"sys":2637,"fields":2644},{"tags":2635,"concepts":2636},[],[],{"space":2638,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2640,"publishedVersion":364,"revision":62,"contentType":2642,"locale":29},{"sys":2639},{"type":12,"linkType":13,"id":14},{"sys":2641},{"id":21,"type":12,"linkType":22},{"sys":2643},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2645,"metaTitle":374,"metaDescription":375,"mainTitle":2646,"subtitle":393,"heroImage":2661,"ctaButton":416,"ctaLink":417},[373],{"data":2647,"content":2648,"nodeType":74},{},[2649,2655],{"data":2650,"content":2651,"nodeType":78},{},[2652],{"data":2653,"marks":2654,"value":385,"nodeType":82},{},[],{"data":2656,"content":2657,"nodeType":87},{},[2658],{"data":2659,"marks":2660,"value":392,"nodeType":82},{},[],{"metadata":2662,"sys":2665,"fields":2670},{"tags":2663,"concepts":2664},[],[],{"space":2666,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2668,"publishedVersion":62,"revision":44,"locale":29},{"sys":2667},{"type":12,"linkType":13,"id":14},{"sys":2669},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2671},{"url":408,"details":2672,"fileName":414,"contentType":415},{"size":410,"image":2673},{"width":412,"height":413},{"sys":2675,"fields":2678},{"id":2676,"createdAt":2677},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":2679,"slug":2680,"articleIntro":-1,"category":2681},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[2682],{"metadata":2683,"sys":2686,"fields":2693},{"tags":2684,"concepts":2685},[],[],{"space":2687,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2689,"publishedVersion":364,"revision":62,"contentType":2691,"locale":29},{"sys":2688},{"type":12,"linkType":13,"id":14},{"sys":2690},{"id":21,"type":12,"linkType":22},{"sys":2692},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2694,"metaTitle":374,"metaDescription":375,"mainTitle":2695,"subtitle":393,"heroImage":2710,"ctaButton":416,"ctaLink":417},[373],{"data":2696,"content":2697,"nodeType":74},{},[2698,2704],{"data":2699,"content":2700,"nodeType":78},{},[2701],{"data":2702,"marks":2703,"value":385,"nodeType":82},{},[],{"data":2705,"content":2706,"nodeType":87},{},[2707],{"data":2708,"marks":2709,"value":392,"nodeType":82},{},[],{"metadata":2711,"sys":2714,"fields":2719},{"tags":2712,"concepts":2713},[],[],{"space":2715,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2717,"publishedVersion":62,"revision":44,"locale":29},{"sys":2716},{"type":12,"linkType":13,"id":14},{"sys":2718},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2720},{"url":408,"details":2721,"fileName":414,"contentType":415},{"size":410,"image":2722},{"width":412,"height":413},{"sys":2724,"fields":2727},{"id":2725,"createdAt":2726},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":2728,"slug":2729,"articleIntro":2730,"category":2731},"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.",[2732],{"metadata":2733,"sys":2736,"fields":2743},{"tags":2734,"concepts":2735},[],[],{"space":2737,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2739,"publishedVersion":364,"revision":62,"contentType":2741,"locale":29},{"sys":2738},{"type":12,"linkType":13,"id":14},{"sys":2740},{"id":21,"type":12,"linkType":22},{"sys":2742},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2744,"metaTitle":374,"metaDescription":375,"mainTitle":2745,"subtitle":393,"heroImage":2760,"ctaButton":416,"ctaLink":417},[373],{"data":2746,"content":2747,"nodeType":74},{},[2748,2754],{"data":2749,"content":2750,"nodeType":78},{},[2751],{"data":2752,"marks":2753,"value":385,"nodeType":82},{},[],{"data":2755,"content":2756,"nodeType":87},{},[2757],{"data":2758,"marks":2759,"value":392,"nodeType":82},{},[],{"metadata":2761,"sys":2764,"fields":2769},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2767,"publishedVersion":62,"revision":44,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2770},{"url":408,"details":2771,"fileName":414,"contentType":415},{"size":410,"image":2772},{"width":412,"height":413},{"sys":2774,"fields":2777},{"id":2775,"createdAt":2776},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":2778,"slug":2779,"articleIntro":-1,"category":2780},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[2781],{"metadata":2782,"sys":2785,"fields":2792},{"tags":2783,"concepts":2784},[],[],{"space":2786,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2788,"publishedVersion":364,"revision":62,"contentType":2790,"locale":29},{"sys":2787},{"type":12,"linkType":13,"id":14},{"sys":2789},{"id":21,"type":12,"linkType":22},{"sys":2791},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2793,"metaTitle":374,"metaDescription":375,"mainTitle":2794,"subtitle":393,"heroImage":2809,"ctaButton":416,"ctaLink":417},[373],{"data":2795,"content":2796,"nodeType":74},{},[2797,2803],{"data":2798,"content":2799,"nodeType":78},{},[2800],{"data":2801,"marks":2802,"value":385,"nodeType":82},{},[],{"data":2804,"content":2805,"nodeType":87},{},[2806],{"data":2807,"marks":2808,"value":392,"nodeType":82},{},[],{"metadata":2810,"sys":2813,"fields":2818},{"tags":2811,"concepts":2812},[],[],{"space":2814,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2816,"publishedVersion":62,"revision":44,"locale":29},{"sys":2815},{"type":12,"linkType":13,"id":14},{"sys":2817},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2819},{"url":408,"details":2820,"fileName":414,"contentType":415},{"size":410,"image":2821},{"width":412,"height":413},{"sys":2823,"fields":2826},{"id":2824,"createdAt":2825},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":2827,"slug":2828,"articleIntro":2827,"category":2829},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[2830],{"metadata":2831,"sys":2834,"fields":2841},{"tags":2832,"concepts":2833},[],[],{"space":2835,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2837,"publishedVersion":364,"revision":62,"contentType":2839,"locale":29},{"sys":2836},{"type":12,"linkType":13,"id":14},{"sys":2838},{"id":21,"type":12,"linkType":22},{"sys":2840},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2842,"metaTitle":374,"metaDescription":375,"mainTitle":2843,"subtitle":393,"heroImage":2858,"ctaButton":416,"ctaLink":417},[373],{"data":2844,"content":2845,"nodeType":74},{},[2846,2852],{"data":2847,"content":2848,"nodeType":78},{},[2849],{"data":2850,"marks":2851,"value":385,"nodeType":82},{},[],{"data":2853,"content":2854,"nodeType":87},{},[2855],{"data":2856,"marks":2857,"value":392,"nodeType":82},{},[],{"metadata":2859,"sys":2862,"fields":2867},{"tags":2860,"concepts":2861},[],[],{"space":2863,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2865,"publishedVersion":62,"revision":44,"locale":29},{"sys":2864},{"type":12,"linkType":13,"id":14},{"sys":2866},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2868},{"url":408,"details":2869,"fileName":414,"contentType":415},{"size":410,"image":2870},{"width":412,"height":413},{"sys":2872,"fields":2875},{"id":2873,"createdAt":2874},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":2876,"slug":2877,"articleIntro":2876,"category":2878},"Compte 2131 - Bâtiments","compte-2131-batiments",[2879],{"metadata":2880,"sys":2883,"fields":2890},{"tags":2881,"concepts":2882},[],[],{"space":2884,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2886,"publishedVersion":364,"revision":62,"contentType":2888,"locale":29},{"sys":2885},{"type":12,"linkType":13,"id":14},{"sys":2887},{"id":21,"type":12,"linkType":22},{"sys":2889},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2891,"metaTitle":374,"metaDescription":375,"mainTitle":2892,"subtitle":393,"heroImage":2907,"ctaButton":416,"ctaLink":417},[373],{"data":2893,"content":2894,"nodeType":74},{},[2895,2901],{"data":2896,"content":2897,"nodeType":78},{},[2898],{"data":2899,"marks":2900,"value":385,"nodeType":82},{},[],{"data":2902,"content":2903,"nodeType":87},{},[2904],{"data":2905,"marks":2906,"value":392,"nodeType":82},{},[],{"metadata":2908,"sys":2911,"fields":2916},{"tags":2909,"concepts":2910},[],[],{"space":2912,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2914,"publishedVersion":62,"revision":44,"locale":29},{"sys":2913},{"type":12,"linkType":13,"id":14},{"sys":2915},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2917},{"url":408,"details":2918,"fileName":414,"contentType":415},{"size":410,"image":2919},{"width":412,"height":413},{"sys":2921,"fields":2924},{"id":2922,"createdAt":2923},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":2925,"slug":2926,"articleIntro":2925,"category":2927},"6331 - Versement de transport","compte-6331-versement-de-transport",[2928],{"metadata":2929,"sys":2932,"fields":2939},{"tags":2930,"concepts":2931},[],[],{"space":2933,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2935,"publishedVersion":364,"revision":62,"contentType":2937,"locale":29},{"sys":2934},{"type":12,"linkType":13,"id":14},{"sys":2936},{"id":21,"type":12,"linkType":22},{"sys":2938},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2940,"metaTitle":374,"metaDescription":375,"mainTitle":2941,"subtitle":393,"heroImage":2956,"ctaButton":416,"ctaLink":417},[373],{"data":2942,"content":2943,"nodeType":74},{},[2944,2950],{"data":2945,"content":2946,"nodeType":78},{},[2947],{"data":2948,"marks":2949,"value":385,"nodeType":82},{},[],{"data":2951,"content":2952,"nodeType":87},{},[2953],{"data":2954,"marks":2955,"value":392,"nodeType":82},{},[],{"metadata":2957,"sys":2960,"fields":2965},{"tags":2958,"concepts":2959},[],[],{"space":2961,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":2963,"publishedVersion":62,"revision":44,"locale":29},{"sys":2962},{"type":12,"linkType":13,"id":14},{"sys":2964},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":2966},{"url":408,"details":2967,"fileName":414,"contentType":415},{"size":410,"image":2968},{"width":412,"height":413},{"sys":2970,"fields":2973},{"id":2971,"createdAt":2972},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":2974,"slug":2975,"articleIntro":-1,"category":2976},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[2977],{"metadata":2978,"sys":2981,"fields":2988},{"tags":2979,"concepts":2980},[],[],{"space":2982,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2984,"publishedVersion":364,"revision":62,"contentType":2986,"locale":29},{"sys":2983},{"type":12,"linkType":13,"id":14},{"sys":2985},{"id":21,"type":12,"linkType":22},{"sys":2987},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2989,"metaTitle":374,"metaDescription":375,"mainTitle":2990,"subtitle":393,"heroImage":3005,"ctaButton":416,"ctaLink":417},[373],{"data":2991,"content":2992,"nodeType":74},{},[2993,2999],{"data":2994,"content":2995,"nodeType":78},{},[2996],{"data":2997,"marks":2998,"value":385,"nodeType":82},{},[],{"data":3000,"content":3001,"nodeType":87},{},[3002],{"data":3003,"marks":3004,"value":392,"nodeType":82},{},[],{"metadata":3006,"sys":3009,"fields":3014},{"tags":3007,"concepts":3008},[],[],{"space":3010,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3012,"publishedVersion":62,"revision":44,"locale":29},{"sys":3011},{"type":12,"linkType":13,"id":14},{"sys":3013},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3015},{"url":408,"details":3016,"fileName":414,"contentType":415},{"size":410,"image":3017},{"width":412,"height":413},{"sys":3019,"fields":3022},{"id":3020,"createdAt":3021},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":3023,"slug":3024,"articleIntro":-1,"category":3025},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[3026],{"metadata":3027,"sys":3030,"fields":3037},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3033,"publishedVersion":364,"revision":62,"contentType":3035,"locale":29},{"sys":3032},{"type":12,"linkType":13,"id":14},{"sys":3034},{"id":21,"type":12,"linkType":22},{"sys":3036},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3038,"metaTitle":374,"metaDescription":375,"mainTitle":3039,"subtitle":393,"heroImage":3054,"ctaButton":416,"ctaLink":417},[373],{"data":3040,"content":3041,"nodeType":74},{},[3042,3048],{"data":3043,"content":3044,"nodeType":78},{},[3045],{"data":3046,"marks":3047,"value":385,"nodeType":82},{},[],{"data":3049,"content":3050,"nodeType":87},{},[3051],{"data":3052,"marks":3053,"value":392,"nodeType":82},{},[],{"metadata":3055,"sys":3058,"fields":3063},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3061,"publishedVersion":62,"revision":44,"locale":29},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3064},{"url":408,"details":3065,"fileName":414,"contentType":415},{"size":410,"image":3066},{"width":412,"height":413},{"sys":3068,"fields":3071},{"id":3069,"createdAt":3070},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":3072,"slug":3073,"articleIntro":3072,"category":3074},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[3075],{"metadata":3076,"sys":3079,"fields":3086},{"tags":3077,"concepts":3078},[],[],{"space":3080,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3082,"publishedVersion":364,"revision":62,"contentType":3084,"locale":29},{"sys":3081},{"type":12,"linkType":13,"id":14},{"sys":3083},{"id":21,"type":12,"linkType":22},{"sys":3085},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3087,"metaTitle":374,"metaDescription":375,"mainTitle":3088,"subtitle":393,"heroImage":3103,"ctaButton":416,"ctaLink":417},[373],{"data":3089,"content":3090,"nodeType":74},{},[3091,3097],{"data":3092,"content":3093,"nodeType":78},{},[3094],{"data":3095,"marks":3096,"value":385,"nodeType":82},{},[],{"data":3098,"content":3099,"nodeType":87},{},[3100],{"data":3101,"marks":3102,"value":392,"nodeType":82},{},[],{"metadata":3104,"sys":3107,"fields":3112},{"tags":3105,"concepts":3106},[],[],{"space":3108,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3110,"publishedVersion":62,"revision":44,"locale":29},{"sys":3109},{"type":12,"linkType":13,"id":14},{"sys":3111},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3113},{"url":408,"details":3114,"fileName":414,"contentType":415},{"size":410,"image":3115},{"width":412,"height":413},{"sys":3117,"fields":3120},{"id":3118,"createdAt":3119},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":3121,"slug":3122,"articleIntro":-1,"category":3123},"Compte 411 - Clients","compte-411-clients",[3124],{"metadata":3125,"sys":3128,"fields":3135},{"tags":3126,"concepts":3127},[],[],{"space":3129,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3131,"publishedVersion":364,"revision":62,"contentType":3133,"locale":29},{"sys":3130},{"type":12,"linkType":13,"id":14},{"sys":3132},{"id":21,"type":12,"linkType":22},{"sys":3134},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3136,"metaTitle":374,"metaDescription":375,"mainTitle":3137,"subtitle":393,"heroImage":3152,"ctaButton":416,"ctaLink":417},[373],{"data":3138,"content":3139,"nodeType":74},{},[3140,3146],{"data":3141,"content":3142,"nodeType":78},{},[3143],{"data":3144,"marks":3145,"value":385,"nodeType":82},{},[],{"data":3147,"content":3148,"nodeType":87},{},[3149],{"data":3150,"marks":3151,"value":392,"nodeType":82},{},[],{"metadata":3153,"sys":3156,"fields":3161},{"tags":3154,"concepts":3155},[],[],{"space":3157,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3159,"publishedVersion":62,"revision":44,"locale":29},{"sys":3158},{"type":12,"linkType":13,"id":14},{"sys":3160},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3162},{"url":408,"details":3163,"fileName":414,"contentType":415},{"size":410,"image":3164},{"width":412,"height":413},{"sys":3166,"fields":3169},{"id":3167,"createdAt":3168},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":3170,"slug":3171,"articleIntro":3170,"category":3172},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[3173],{"metadata":3174,"sys":3177,"fields":3184},{"tags":3175,"concepts":3176},[],[],{"space":3178,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3180,"publishedVersion":364,"revision":62,"contentType":3182,"locale":29},{"sys":3179},{"type":12,"linkType":13,"id":14},{"sys":3181},{"id":21,"type":12,"linkType":22},{"sys":3183},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3185,"metaTitle":374,"metaDescription":375,"mainTitle":3186,"subtitle":393,"heroImage":3201,"ctaButton":416,"ctaLink":417},[373],{"data":3187,"content":3188,"nodeType":74},{},[3189,3195],{"data":3190,"content":3191,"nodeType":78},{},[3192],{"data":3193,"marks":3194,"value":385,"nodeType":82},{},[],{"data":3196,"content":3197,"nodeType":87},{},[3198],{"data":3199,"marks":3200,"value":392,"nodeType":82},{},[],{"metadata":3202,"sys":3205,"fields":3210},{"tags":3203,"concepts":3204},[],[],{"space":3206,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3208,"publishedVersion":62,"revision":44,"locale":29},{"sys":3207},{"type":12,"linkType":13,"id":14},{"sys":3209},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3211},{"url":408,"details":3212,"fileName":414,"contentType":415},{"size":410,"image":3213},{"width":412,"height":413},{"sys":3215,"fields":3218},{"id":3216,"createdAt":3217},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":3219,"slug":3220,"articleIntro":-1,"category":3221},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[3222],{"metadata":3223,"sys":3226,"fields":3233},{"tags":3224,"concepts":3225},[],[],{"space":3227,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3229,"publishedVersion":364,"revision":62,"contentType":3231,"locale":29},{"sys":3228},{"type":12,"linkType":13,"id":14},{"sys":3230},{"id":21,"type":12,"linkType":22},{"sys":3232},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3234,"metaTitle":374,"metaDescription":375,"mainTitle":3235,"subtitle":393,"heroImage":3250,"ctaButton":416,"ctaLink":417},[373],{"data":3236,"content":3237,"nodeType":74},{},[3238,3244],{"data":3239,"content":3240,"nodeType":78},{},[3241],{"data":3242,"marks":3243,"value":385,"nodeType":82},{},[],{"data":3245,"content":3246,"nodeType":87},{},[3247],{"data":3248,"marks":3249,"value":392,"nodeType":82},{},[],{"metadata":3251,"sys":3254,"fields":3259},{"tags":3252,"concepts":3253},[],[],{"space":3255,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3257,"publishedVersion":62,"revision":44,"locale":29},{"sys":3256},{"type":12,"linkType":13,"id":14},{"sys":3258},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3260},{"url":408,"details":3261,"fileName":414,"contentType":415},{"size":410,"image":3262},{"width":412,"height":413},{"sys":3264,"fields":3267},{"id":3265,"createdAt":3266},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":3268,"slug":3269,"articleIntro":3268,"category":3270},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[3271],{"metadata":3272,"sys":3275,"fields":3282},{"tags":3273,"concepts":3274},[],[],{"space":3276,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3278,"publishedVersion":364,"revision":62,"contentType":3280,"locale":29},{"sys":3277},{"type":12,"linkType":13,"id":14},{"sys":3279},{"id":21,"type":12,"linkType":22},{"sys":3281},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3283,"metaTitle":374,"metaDescription":375,"mainTitle":3284,"subtitle":393,"heroImage":3299,"ctaButton":416,"ctaLink":417},[373],{"data":3285,"content":3286,"nodeType":74},{},[3287,3293],{"data":3288,"content":3289,"nodeType":78},{},[3290],{"data":3291,"marks":3292,"value":385,"nodeType":82},{},[],{"data":3294,"content":3295,"nodeType":87},{},[3296],{"data":3297,"marks":3298,"value":392,"nodeType":82},{},[],{"metadata":3300,"sys":3303,"fields":3308},{"tags":3301,"concepts":3302},[],[],{"space":3304,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3306,"publishedVersion":62,"revision":44,"locale":29},{"sys":3305},{"type":12,"linkType":13,"id":14},{"sys":3307},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3309},{"url":408,"details":3310,"fileName":414,"contentType":415},{"size":410,"image":3311},{"width":412,"height":413},{"sys":3313,"fields":3316},{"id":3314,"createdAt":3315},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3317,"slug":3318,"articleIntro":3317,"category":3319},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3320],{"metadata":3321,"sys":3324,"fields":3331},{"tags":3322,"concepts":3323},[],[],{"space":3325,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3327,"publishedVersion":364,"revision":62,"contentType":3329,"locale":29},{"sys":3326},{"type":12,"linkType":13,"id":14},{"sys":3328},{"id":21,"type":12,"linkType":22},{"sys":3330},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3332,"metaTitle":374,"metaDescription":375,"mainTitle":3333,"subtitle":393,"heroImage":3348,"ctaButton":416,"ctaLink":417},[373],{"data":3334,"content":3335,"nodeType":74},{},[3336,3342],{"data":3337,"content":3338,"nodeType":78},{},[3339],{"data":3340,"marks":3341,"value":385,"nodeType":82},{},[],{"data":3343,"content":3344,"nodeType":87},{},[3345],{"data":3346,"marks":3347,"value":392,"nodeType":82},{},[],{"metadata":3349,"sys":3352,"fields":3357},{"tags":3350,"concepts":3351},[],[],{"space":3353,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3355,"publishedVersion":62,"revision":44,"locale":29},{"sys":3354},{"type":12,"linkType":13,"id":14},{"sys":3356},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3358},{"url":408,"details":3359,"fileName":414,"contentType":415},{"size":410,"image":3360},{"width":412,"height":413},{"sys":3362,"fields":3365},{"id":3363,"createdAt":3364},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":3366,"slug":3367,"articleIntro":3366,"category":3368},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[3369],{"metadata":3370,"sys":3373,"fields":3380},{"tags":3371,"concepts":3372},[],[],{"space":3374,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3376,"publishedVersion":364,"revision":62,"contentType":3378,"locale":29},{"sys":3375},{"type":12,"linkType":13,"id":14},{"sys":3377},{"id":21,"type":12,"linkType":22},{"sys":3379},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3381,"metaTitle":374,"metaDescription":375,"mainTitle":3382,"subtitle":393,"heroImage":3397,"ctaButton":416,"ctaLink":417},[373],{"data":3383,"content":3384,"nodeType":74},{},[3385,3391],{"data":3386,"content":3387,"nodeType":78},{},[3388],{"data":3389,"marks":3390,"value":385,"nodeType":82},{},[],{"data":3392,"content":3393,"nodeType":87},{},[3394],{"data":3395,"marks":3396,"value":392,"nodeType":82},{},[],{"metadata":3398,"sys":3401,"fields":3406},{"tags":3399,"concepts":3400},[],[],{"space":3402,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3404,"publishedVersion":62,"revision":44,"locale":29},{"sys":3403},{"type":12,"linkType":13,"id":14},{"sys":3405},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3407},{"url":408,"details":3408,"fileName":414,"contentType":415},{"size":410,"image":3409},{"width":412,"height":413},{"sys":3411,"fields":3414},{"id":3412,"createdAt":3413},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":3415,"slug":3416,"articleIntro":3417,"category":3418},"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.",[3419],{"metadata":3420,"sys":3423,"fields":3430},{"tags":3421,"concepts":3422},[],[],{"space":3424,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3426,"publishedVersion":364,"revision":62,"contentType":3428,"locale":29},{"sys":3425},{"type":12,"linkType":13,"id":14},{"sys":3427},{"id":21,"type":12,"linkType":22},{"sys":3429},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3431,"metaTitle":374,"metaDescription":375,"mainTitle":3432,"subtitle":393,"heroImage":3447,"ctaButton":416,"ctaLink":417},[373],{"data":3433,"content":3434,"nodeType":74},{},[3435,3441],{"data":3436,"content":3437,"nodeType":78},{},[3438],{"data":3439,"marks":3440,"value":385,"nodeType":82},{},[],{"data":3442,"content":3443,"nodeType":87},{},[3444],{"data":3445,"marks":3446,"value":392,"nodeType":82},{},[],{"metadata":3448,"sys":3451,"fields":3456},{"tags":3449,"concepts":3450},[],[],{"space":3452,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3454,"publishedVersion":62,"revision":44,"locale":29},{"sys":3453},{"type":12,"linkType":13,"id":14},{"sys":3455},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3457},{"url":408,"details":3458,"fileName":414,"contentType":415},{"size":410,"image":3459},{"width":412,"height":413},{"sys":3461,"fields":3464},{"id":3462,"createdAt":3463},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":3465,"slug":3466,"articleIntro":3465,"category":3467},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[3468],{"metadata":3469,"sys":3472,"fields":3479},{"tags":3470,"concepts":3471},[],[],{"space":3473,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3475,"publishedVersion":364,"revision":62,"contentType":3477,"locale":29},{"sys":3474},{"type":12,"linkType":13,"id":14},{"sys":3476},{"id":21,"type":12,"linkType":22},{"sys":3478},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3480,"metaTitle":374,"metaDescription":375,"mainTitle":3481,"subtitle":393,"heroImage":3496,"ctaButton":416,"ctaLink":417},[373],{"data":3482,"content":3483,"nodeType":74},{},[3484,3490],{"data":3485,"content":3486,"nodeType":78},{},[3487],{"data":3488,"marks":3489,"value":385,"nodeType":82},{},[],{"data":3491,"content":3492,"nodeType":87},{},[3493],{"data":3494,"marks":3495,"value":392,"nodeType":82},{},[],{"metadata":3497,"sys":3500,"fields":3505},{"tags":3498,"concepts":3499},[],[],{"space":3501,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3503,"publishedVersion":62,"revision":44,"locale":29},{"sys":3502},{"type":12,"linkType":13,"id":14},{"sys":3504},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3506},{"url":408,"details":3507,"fileName":414,"contentType":415},{"size":410,"image":3508},{"width":412,"height":413},{"sys":3510,"fields":3513},{"id":3511,"createdAt":3512},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":3514,"slug":3515,"articleIntro":3514,"category":3516},"698 - Intégration fiscale","compte-698-integration-fiscale",[3517],{"metadata":3518,"sys":3521,"fields":3528},{"tags":3519,"concepts":3520},[],[],{"space":3522,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3524,"publishedVersion":364,"revision":62,"contentType":3526,"locale":29},{"sys":3523},{"type":12,"linkType":13,"id":14},{"sys":3525},{"id":21,"type":12,"linkType":22},{"sys":3527},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3529,"metaTitle":374,"metaDescription":375,"mainTitle":3530,"subtitle":393,"heroImage":3545,"ctaButton":416,"ctaLink":417},[373],{"data":3531,"content":3532,"nodeType":74},{},[3533,3539],{"data":3534,"content":3535,"nodeType":78},{},[3536],{"data":3537,"marks":3538,"value":385,"nodeType":82},{},[],{"data":3540,"content":3541,"nodeType":87},{},[3542],{"data":3543,"marks":3544,"value":392,"nodeType":82},{},[],{"metadata":3546,"sys":3549,"fields":3554},{"tags":3547,"concepts":3548},[],[],{"space":3550,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3552,"publishedVersion":62,"revision":44,"locale":29},{"sys":3551},{"type":12,"linkType":13,"id":14},{"sys":3553},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3555},{"url":408,"details":3556,"fileName":414,"contentType":415},{"size":410,"image":3557},{"width":412,"height":413},{"sys":3559,"fields":3562},{"id":3560,"createdAt":3561},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":3563,"slug":3564,"articleIntro":3563,"category":3565},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[3566],{"metadata":3567,"sys":3570,"fields":3577},{"tags":3568,"concepts":3569},[],[],{"space":3571,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3573,"publishedVersion":364,"revision":62,"contentType":3575,"locale":29},{"sys":3572},{"type":12,"linkType":13,"id":14},{"sys":3574},{"id":21,"type":12,"linkType":22},{"sys":3576},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3578,"metaTitle":374,"metaDescription":375,"mainTitle":3579,"subtitle":393,"heroImage":3594,"ctaButton":416,"ctaLink":417},[373],{"data":3580,"content":3581,"nodeType":74},{},[3582,3588],{"data":3583,"content":3584,"nodeType":78},{},[3585],{"data":3586,"marks":3587,"value":385,"nodeType":82},{},[],{"data":3589,"content":3590,"nodeType":87},{},[3591],{"data":3592,"marks":3593,"value":392,"nodeType":82},{},[],{"metadata":3595,"sys":3598,"fields":3603},{"tags":3596,"concepts":3597},[],[],{"space":3599,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3601,"publishedVersion":62,"revision":44,"locale":29},{"sys":3600},{"type":12,"linkType":13,"id":14},{"sys":3602},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3604},{"url":408,"details":3605,"fileName":414,"contentType":415},{"size":410,"image":3606},{"width":412,"height":413},{"sys":3608,"fields":3611},{"id":3609,"createdAt":3610},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":3612,"slug":3613,"articleIntro":-1,"category":3614},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[3615],{"metadata":3616,"sys":3619,"fields":3626},{"tags":3617,"concepts":3618},[],[],{"space":3620,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3622,"publishedVersion":364,"revision":62,"contentType":3624,"locale":29},{"sys":3621},{"type":12,"linkType":13,"id":14},{"sys":3623},{"id":21,"type":12,"linkType":22},{"sys":3625},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3627,"metaTitle":374,"metaDescription":375,"mainTitle":3628,"subtitle":393,"heroImage":3643,"ctaButton":416,"ctaLink":417},[373],{"data":3629,"content":3630,"nodeType":74},{},[3631,3637],{"data":3632,"content":3633,"nodeType":78},{},[3634],{"data":3635,"marks":3636,"value":385,"nodeType":82},{},[],{"data":3638,"content":3639,"nodeType":87},{},[3640],{"data":3641,"marks":3642,"value":392,"nodeType":82},{},[],{"metadata":3644,"sys":3647,"fields":3652},{"tags":3645,"concepts":3646},[],[],{"space":3648,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3650,"publishedVersion":62,"revision":44,"locale":29},{"sys":3649},{"type":12,"linkType":13,"id":14},{"sys":3651},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3653},{"url":408,"details":3654,"fileName":414,"contentType":415},{"size":410,"image":3655},{"width":412,"height":413},{"sys":3657,"fields":3660},{"id":3658,"createdAt":3659},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":3661,"slug":3662,"articleIntro":3661,"category":3663},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[3664],{"metadata":3665,"sys":3668,"fields":3675},{"tags":3666,"concepts":3667},[],[],{"space":3669,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3671,"publishedVersion":364,"revision":62,"contentType":3673,"locale":29},{"sys":3670},{"type":12,"linkType":13,"id":14},{"sys":3672},{"id":21,"type":12,"linkType":22},{"sys":3674},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3676,"metaTitle":374,"metaDescription":375,"mainTitle":3677,"subtitle":393,"heroImage":3692,"ctaButton":416,"ctaLink":417},[373],{"data":3678,"content":3679,"nodeType":74},{},[3680,3686],{"data":3681,"content":3682,"nodeType":78},{},[3683],{"data":3684,"marks":3685,"value":385,"nodeType":82},{},[],{"data":3687,"content":3688,"nodeType":87},{},[3689],{"data":3690,"marks":3691,"value":392,"nodeType":82},{},[],{"metadata":3693,"sys":3696,"fields":3701},{"tags":3694,"concepts":3695},[],[],{"space":3697,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3699,"publishedVersion":62,"revision":44,"locale":29},{"sys":3698},{"type":12,"linkType":13,"id":14},{"sys":3700},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3702},{"url":408,"details":3703,"fileName":414,"contentType":415},{"size":410,"image":3704},{"width":412,"height":413},{"sys":3706,"fields":3709},{"id":3707,"createdAt":3708},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":3710,"slug":3711,"articleIntro":3710,"category":3712},"4558 - Intérêts courus","compte-4558-interets-courus",[3713],{"metadata":3714,"sys":3717,"fields":3724},{"tags":3715,"concepts":3716},[],[],{"space":3718,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3720,"publishedVersion":364,"revision":62,"contentType":3722,"locale":29},{"sys":3719},{"type":12,"linkType":13,"id":14},{"sys":3721},{"id":21,"type":12,"linkType":22},{"sys":3723},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3725,"metaTitle":374,"metaDescription":375,"mainTitle":3726,"subtitle":393,"heroImage":3741,"ctaButton":416,"ctaLink":417},[373],{"data":3727,"content":3728,"nodeType":74},{},[3729,3735],{"data":3730,"content":3731,"nodeType":78},{},[3732],{"data":3733,"marks":3734,"value":385,"nodeType":82},{},[],{"data":3736,"content":3737,"nodeType":87},{},[3738],{"data":3739,"marks":3740,"value":392,"nodeType":82},{},[],{"metadata":3742,"sys":3745,"fields":3750},{"tags":3743,"concepts":3744},[],[],{"space":3746,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3748,"publishedVersion":62,"revision":44,"locale":29},{"sys":3747},{"type":12,"linkType":13,"id":14},{"sys":3749},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3751},{"url":408,"details":3752,"fileName":414,"contentType":415},{"size":410,"image":3753},{"width":412,"height":413},{"sys":3755,"fields":3758},{"id":3756,"createdAt":3757},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":3759,"slug":3760,"articleIntro":3759,"category":3761},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[3762],{"metadata":3763,"sys":3766,"fields":3773},{"tags":3764,"concepts":3765},[],[],{"space":3767,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3769,"publishedVersion":364,"revision":62,"contentType":3771,"locale":29},{"sys":3768},{"type":12,"linkType":13,"id":14},{"sys":3770},{"id":21,"type":12,"linkType":22},{"sys":3772},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3774,"metaTitle":374,"metaDescription":375,"mainTitle":3775,"subtitle":393,"heroImage":3790,"ctaButton":416,"ctaLink":417},[373],{"data":3776,"content":3777,"nodeType":74},{},[3778,3784],{"data":3779,"content":3780,"nodeType":78},{},[3781],{"data":3782,"marks":3783,"value":385,"nodeType":82},{},[],{"data":3785,"content":3786,"nodeType":87},{},[3787],{"data":3788,"marks":3789,"value":392,"nodeType":82},{},[],{"metadata":3791,"sys":3794,"fields":3799},{"tags":3792,"concepts":3793},[],[],{"space":3795,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3797,"publishedVersion":62,"revision":44,"locale":29},{"sys":3796},{"type":12,"linkType":13,"id":14},{"sys":3798},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3800},{"url":408,"details":3801,"fileName":414,"contentType":415},{"size":410,"image":3802},{"width":412,"height":413},{"sys":3804,"fields":3807},{"id":3805,"createdAt":3806},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":3808,"slug":3809,"articleIntro":3808,"category":3810},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[3811],{"metadata":3812,"sys":3815,"fields":3822},{"tags":3813,"concepts":3814},[],[],{"space":3816,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3818,"publishedVersion":364,"revision":62,"contentType":3820,"locale":29},{"sys":3817},{"type":12,"linkType":13,"id":14},{"sys":3819},{"id":21,"type":12,"linkType":22},{"sys":3821},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3823,"metaTitle":374,"metaDescription":375,"mainTitle":3824,"subtitle":393,"heroImage":3839,"ctaButton":416,"ctaLink":417},[373],{"data":3825,"content":3826,"nodeType":74},{},[3827,3833],{"data":3828,"content":3829,"nodeType":78},{},[3830],{"data":3831,"marks":3832,"value":385,"nodeType":82},{},[],{"data":3834,"content":3835,"nodeType":87},{},[3836],{"data":3837,"marks":3838,"value":392,"nodeType":82},{},[],{"metadata":3840,"sys":3843,"fields":3848},{"tags":3841,"concepts":3842},[],[],{"space":3844,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3846,"publishedVersion":62,"revision":44,"locale":29},{"sys":3845},{"type":12,"linkType":13,"id":14},{"sys":3847},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3849},{"url":408,"details":3850,"fileName":414,"contentType":415},{"size":410,"image":3851},{"width":412,"height":413},{"sys":3853,"fields":3856},{"id":3854,"createdAt":3855},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":3857,"slug":3858,"articleIntro":3857,"category":3859},"78174 - Créances","compte-78174-creances",[3860],{"metadata":3861,"sys":3864,"fields":3871},{"tags":3862,"concepts":3863},[],[],{"space":3865,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3867,"publishedVersion":364,"revision":62,"contentType":3869,"locale":29},{"sys":3866},{"type":12,"linkType":13,"id":14},{"sys":3868},{"id":21,"type":12,"linkType":22},{"sys":3870},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3872,"metaTitle":374,"metaDescription":375,"mainTitle":3873,"subtitle":393,"heroImage":3888,"ctaButton":416,"ctaLink":417},[373],{"data":3874,"content":3875,"nodeType":74},{},[3876,3882],{"data":3877,"content":3878,"nodeType":78},{},[3879],{"data":3880,"marks":3881,"value":385,"nodeType":82},{},[],{"data":3883,"content":3884,"nodeType":87},{},[3885],{"data":3886,"marks":3887,"value":392,"nodeType":82},{},[],{"metadata":3889,"sys":3892,"fields":3897},{"tags":3890,"concepts":3891},[],[],{"space":3893,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3895,"publishedVersion":62,"revision":44,"locale":29},{"sys":3894},{"type":12,"linkType":13,"id":14},{"sys":3896},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3898},{"url":408,"details":3899,"fileName":414,"contentType":415},{"size":410,"image":3900},{"width":412,"height":413},{"sys":3902,"fields":3905},{"id":3903,"createdAt":3904},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":3906,"slug":3907,"articleIntro":3906,"category":3908},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[3909],{"metadata":3910,"sys":3913,"fields":3920},{"tags":3911,"concepts":3912},[],[],{"space":3914,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3916,"publishedVersion":364,"revision":62,"contentType":3918,"locale":29},{"sys":3915},{"type":12,"linkType":13,"id":14},{"sys":3917},{"id":21,"type":12,"linkType":22},{"sys":3919},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3921,"metaTitle":374,"metaDescription":375,"mainTitle":3922,"subtitle":393,"heroImage":3937,"ctaButton":416,"ctaLink":417},[373],{"data":3923,"content":3924,"nodeType":74},{},[3925,3931],{"data":3926,"content":3927,"nodeType":78},{},[3928],{"data":3929,"marks":3930,"value":385,"nodeType":82},{},[],{"data":3932,"content":3933,"nodeType":87},{},[3934],{"data":3935,"marks":3936,"value":392,"nodeType":82},{},[],{"metadata":3938,"sys":3941,"fields":3946},{"tags":3939,"concepts":3940},[],[],{"space":3942,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3944,"publishedVersion":62,"revision":44,"locale":29},{"sys":3943},{"type":12,"linkType":13,"id":14},{"sys":3945},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3947},{"url":408,"details":3948,"fileName":414,"contentType":415},{"size":410,"image":3949},{"width":412,"height":413},{"sys":3951,"fields":3954},{"id":3952,"createdAt":3953},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":3955,"slug":3956,"articleIntro":3955,"category":3957},"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",[3958],{"metadata":3959,"sys":3962,"fields":3969},{"tags":3960,"concepts":3961},[],[],{"space":3963,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3965,"publishedVersion":364,"revision":62,"contentType":3967,"locale":29},{"sys":3964},{"type":12,"linkType":13,"id":14},{"sys":3966},{"id":21,"type":12,"linkType":22},{"sys":3968},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3970,"metaTitle":374,"metaDescription":375,"mainTitle":3971,"subtitle":393,"heroImage":3986,"ctaButton":416,"ctaLink":417},[373],{"data":3972,"content":3973,"nodeType":74},{},[3974,3980],{"data":3975,"content":3976,"nodeType":78},{},[3977],{"data":3978,"marks":3979,"value":385,"nodeType":82},{},[],{"data":3981,"content":3982,"nodeType":87},{},[3983],{"data":3984,"marks":3985,"value":392,"nodeType":82},{},[],{"metadata":3987,"sys":3990,"fields":3995},{"tags":3988,"concepts":3989},[],[],{"space":3991,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":3993,"publishedVersion":62,"revision":44,"locale":29},{"sys":3992},{"type":12,"linkType":13,"id":14},{"sys":3994},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":3996},{"url":408,"details":3997,"fileName":414,"contentType":415},{"size":410,"image":3998},{"width":412,"height":413},{"sys":4000,"fields":4003},{"id":4001,"createdAt":4002},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":4004,"slug":4005,"articleIntro":4004,"category":4006},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[4007],{"metadata":4008,"sys":4011,"fields":4018},{"tags":4009,"concepts":4010},[],[],{"space":4012,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4014,"publishedVersion":364,"revision":62,"contentType":4016,"locale":29},{"sys":4013},{"type":12,"linkType":13,"id":14},{"sys":4015},{"id":21,"type":12,"linkType":22},{"sys":4017},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4019,"metaTitle":374,"metaDescription":375,"mainTitle":4020,"subtitle":393,"heroImage":4035,"ctaButton":416,"ctaLink":417},[373],{"data":4021,"content":4022,"nodeType":74},{},[4023,4029],{"data":4024,"content":4025,"nodeType":78},{},[4026],{"data":4027,"marks":4028,"value":385,"nodeType":82},{},[],{"data":4030,"content":4031,"nodeType":87},{},[4032],{"data":4033,"marks":4034,"value":392,"nodeType":82},{},[],{"metadata":4036,"sys":4039,"fields":4044},{"tags":4037,"concepts":4038},[],[],{"space":4040,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4042,"publishedVersion":62,"revision":44,"locale":29},{"sys":4041},{"type":12,"linkType":13,"id":14},{"sys":4043},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4045},{"url":408,"details":4046,"fileName":414,"contentType":415},{"size":410,"image":4047},{"width":412,"height":413},{"sys":4049,"fields":4052},{"id":4050,"createdAt":4051},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":4053,"slug":4054,"articleIntro":-1,"category":4055},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[4056],{"metadata":4057,"sys":4060,"fields":4067},{"tags":4058,"concepts":4059},[],[],{"space":4061,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4063,"publishedVersion":364,"revision":62,"contentType":4065,"locale":29},{"sys":4062},{"type":12,"linkType":13,"id":14},{"sys":4064},{"id":21,"type":12,"linkType":22},{"sys":4066},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4068,"metaTitle":374,"metaDescription":375,"mainTitle":4069,"subtitle":393,"heroImage":4084,"ctaButton":416,"ctaLink":417},[373],{"data":4070,"content":4071,"nodeType":74},{},[4072,4078],{"data":4073,"content":4074,"nodeType":78},{},[4075],{"data":4076,"marks":4077,"value":385,"nodeType":82},{},[],{"data":4079,"content":4080,"nodeType":87},{},[4081],{"data":4082,"marks":4083,"value":392,"nodeType":82},{},[],{"metadata":4085,"sys":4088,"fields":4093},{"tags":4086,"concepts":4087},[],[],{"space":4089,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4091,"publishedVersion":62,"revision":44,"locale":29},{"sys":4090},{"type":12,"linkType":13,"id":14},{"sys":4092},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4094},{"url":408,"details":4095,"fileName":414,"contentType":415},{"size":410,"image":4096},{"width":412,"height":413},{"sys":4098,"fields":4101},{"id":4099,"createdAt":4100},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":4102,"slug":4103,"articleIntro":-1,"category":4104},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[4105],{"metadata":4106,"sys":4109,"fields":4116},{"tags":4107,"concepts":4108},[],[],{"space":4110,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4112,"publishedVersion":364,"revision":62,"contentType":4114,"locale":29},{"sys":4111},{"type":12,"linkType":13,"id":14},{"sys":4113},{"id":21,"type":12,"linkType":22},{"sys":4115},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4117,"metaTitle":374,"metaDescription":375,"mainTitle":4118,"subtitle":393,"heroImage":4133,"ctaButton":416,"ctaLink":417},[373],{"data":4119,"content":4120,"nodeType":74},{},[4121,4127],{"data":4122,"content":4123,"nodeType":78},{},[4124],{"data":4125,"marks":4126,"value":385,"nodeType":82},{},[],{"data":4128,"content":4129,"nodeType":87},{},[4130],{"data":4131,"marks":4132,"value":392,"nodeType":82},{},[],{"metadata":4134,"sys":4137,"fields":4142},{"tags":4135,"concepts":4136},[],[],{"space":4138,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4140,"publishedVersion":62,"revision":44,"locale":29},{"sys":4139},{"type":12,"linkType":13,"id":14},{"sys":4141},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4143},{"url":408,"details":4144,"fileName":414,"contentType":415},{"size":410,"image":4145},{"width":412,"height":413},{"sys":4147,"fields":4150},{"id":4148,"createdAt":4149},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":4151,"slug":4152,"articleIntro":-1,"category":4153},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[4154],{"metadata":4155,"sys":4158,"fields":4165},{"tags":4156,"concepts":4157},[],[],{"space":4159,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4161,"publishedVersion":364,"revision":62,"contentType":4163,"locale":29},{"sys":4160},{"type":12,"linkType":13,"id":14},{"sys":4162},{"id":21,"type":12,"linkType":22},{"sys":4164},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4166,"metaTitle":374,"metaDescription":375,"mainTitle":4167,"subtitle":393,"heroImage":4182,"ctaButton":416,"ctaLink":417},[373],{"data":4168,"content":4169,"nodeType":74},{},[4170,4176],{"data":4171,"content":4172,"nodeType":78},{},[4173],{"data":4174,"marks":4175,"value":385,"nodeType":82},{},[],{"data":4177,"content":4178,"nodeType":87},{},[4179],{"data":4180,"marks":4181,"value":392,"nodeType":82},{},[],{"metadata":4183,"sys":4186,"fields":4191},{"tags":4184,"concepts":4185},[],[],{"space":4187,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4189,"publishedVersion":62,"revision":44,"locale":29},{"sys":4188},{"type":12,"linkType":13,"id":14},{"sys":4190},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4192},{"url":408,"details":4193,"fileName":414,"contentType":415},{"size":410,"image":4194},{"width":412,"height":413},{"sys":4196,"fields":4199},{"id":4197,"createdAt":4198},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":4200,"slug":4201,"articleIntro":4200,"category":4202},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[4203],{"metadata":4204,"sys":4207,"fields":4214},{"tags":4205,"concepts":4206},[],[],{"space":4208,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4210,"publishedVersion":364,"revision":62,"contentType":4212,"locale":29},{"sys":4209},{"type":12,"linkType":13,"id":14},{"sys":4211},{"id":21,"type":12,"linkType":22},{"sys":4213},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4215,"metaTitle":374,"metaDescription":375,"mainTitle":4216,"subtitle":393,"heroImage":4231,"ctaButton":416,"ctaLink":417},[373],{"data":4217,"content":4218,"nodeType":74},{},[4219,4225],{"data":4220,"content":4221,"nodeType":78},{},[4222],{"data":4223,"marks":4224,"value":385,"nodeType":82},{},[],{"data":4226,"content":4227,"nodeType":87},{},[4228],{"data":4229,"marks":4230,"value":392,"nodeType":82},{},[],{"metadata":4232,"sys":4235,"fields":4240},{"tags":4233,"concepts":4234},[],[],{"space":4236,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4238,"publishedVersion":62,"revision":44,"locale":29},{"sys":4237},{"type":12,"linkType":13,"id":14},{"sys":4239},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4241},{"url":408,"details":4242,"fileName":414,"contentType":415},{"size":410,"image":4243},{"width":412,"height":413},{"sys":4245,"fields":4248},{"id":4246,"createdAt":4247},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":4249,"slug":4250,"articleIntro":4251,"category":4252},"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.",[4253],{"metadata":4254,"sys":4257,"fields":4264},{"tags":4255,"concepts":4256},[],[],{"space":4258,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4260,"publishedVersion":364,"revision":62,"contentType":4262,"locale":29},{"sys":4259},{"type":12,"linkType":13,"id":14},{"sys":4261},{"id":21,"type":12,"linkType":22},{"sys":4263},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4265,"metaTitle":374,"metaDescription":375,"mainTitle":4266,"subtitle":393,"heroImage":4281,"ctaButton":416,"ctaLink":417},[373],{"data":4267,"content":4268,"nodeType":74},{},[4269,4275],{"data":4270,"content":4271,"nodeType":78},{},[4272],{"data":4273,"marks":4274,"value":385,"nodeType":82},{},[],{"data":4276,"content":4277,"nodeType":87},{},[4278],{"data":4279,"marks":4280,"value":392,"nodeType":82},{},[],{"metadata":4282,"sys":4285,"fields":4290},{"tags":4283,"concepts":4284},[],[],{"space":4286,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4288,"publishedVersion":62,"revision":44,"locale":29},{"sys":4287},{"type":12,"linkType":13,"id":14},{"sys":4289},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4291},{"url":408,"details":4292,"fileName":414,"contentType":415},{"size":410,"image":4293},{"width":412,"height":413},{"sys":4295,"fields":4298},{"id":4296,"createdAt":4297},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":4299,"slug":4300,"articleIntro":4299,"category":4301},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[4302],{"metadata":4303,"sys":4306,"fields":4313},{"tags":4304,"concepts":4305},[],[],{"space":4307,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4309,"publishedVersion":364,"revision":62,"contentType":4311,"locale":29},{"sys":4308},{"type":12,"linkType":13,"id":14},{"sys":4310},{"id":21,"type":12,"linkType":22},{"sys":4312},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4314,"metaTitle":374,"metaDescription":375,"mainTitle":4315,"subtitle":393,"heroImage":4330,"ctaButton":416,"ctaLink":417},[373],{"data":4316,"content":4317,"nodeType":74},{},[4318,4324],{"data":4319,"content":4320,"nodeType":78},{},[4321],{"data":4322,"marks":4323,"value":385,"nodeType":82},{},[],{"data":4325,"content":4326,"nodeType":87},{},[4327],{"data":4328,"marks":4329,"value":392,"nodeType":82},{},[],{"metadata":4331,"sys":4334,"fields":4339},{"tags":4332,"concepts":4333},[],[],{"space":4335,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4337,"publishedVersion":62,"revision":44,"locale":29},{"sys":4336},{"type":12,"linkType":13,"id":14},{"sys":4338},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4340},{"url":408,"details":4341,"fileName":414,"contentType":415},{"size":410,"image":4342},{"width":412,"height":413},{"sys":4344,"fields":4347},{"id":4345,"createdAt":4346},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4348,"slug":4349,"articleIntro":4348,"category":4350},"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",[4351],{"metadata":4352,"sys":4355,"fields":4362},{"tags":4353,"concepts":4354},[],[],{"space":4356,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4358,"publishedVersion":364,"revision":62,"contentType":4360,"locale":29},{"sys":4357},{"type":12,"linkType":13,"id":14},{"sys":4359},{"id":21,"type":12,"linkType":22},{"sys":4361},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4363,"metaTitle":374,"metaDescription":375,"mainTitle":4364,"subtitle":393,"heroImage":4379,"ctaButton":416,"ctaLink":417},[373],{"data":4365,"content":4366,"nodeType":74},{},[4367,4373],{"data":4368,"content":4369,"nodeType":78},{},[4370],{"data":4371,"marks":4372,"value":385,"nodeType":82},{},[],{"data":4374,"content":4375,"nodeType":87},{},[4376],{"data":4377,"marks":4378,"value":392,"nodeType":82},{},[],{"metadata":4380,"sys":4383,"fields":4388},{"tags":4381,"concepts":4382},[],[],{"space":4384,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4386,"publishedVersion":62,"revision":44,"locale":29},{"sys":4385},{"type":12,"linkType":13,"id":14},{"sys":4387},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4389},{"url":408,"details":4390,"fileName":414,"contentType":415},{"size":410,"image":4391},{"width":412,"height":413},{"sys":4393,"fields":4396},{"id":4394,"createdAt":4395},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":4397,"slug":4398,"articleIntro":4397,"category":4399},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[4400],{"metadata":4401,"sys":4404,"fields":4411},{"tags":4402,"concepts":4403},[],[],{"space":4405,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4407,"publishedVersion":364,"revision":62,"contentType":4409,"locale":29},{"sys":4406},{"type":12,"linkType":13,"id":14},{"sys":4408},{"id":21,"type":12,"linkType":22},{"sys":4410},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4412,"metaTitle":374,"metaDescription":375,"mainTitle":4413,"subtitle":393,"heroImage":4428,"ctaButton":416,"ctaLink":417},[373],{"data":4414,"content":4415,"nodeType":74},{},[4416,4422],{"data":4417,"content":4418,"nodeType":78},{},[4419],{"data":4420,"marks":4421,"value":385,"nodeType":82},{},[],{"data":4423,"content":4424,"nodeType":87},{},[4425],{"data":4426,"marks":4427,"value":392,"nodeType":82},{},[],{"metadata":4429,"sys":4432,"fields":4437},{"tags":4430,"concepts":4431},[],[],{"space":4433,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4435,"publishedVersion":62,"revision":44,"locale":29},{"sys":4434},{"type":12,"linkType":13,"id":14},{"sys":4436},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4438},{"url":408,"details":4439,"fileName":414,"contentType":415},{"size":410,"image":4440},{"width":412,"height":413},{"sys":4442,"fields":4445},{"id":4443,"createdAt":4444},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":4446,"slug":4447,"articleIntro":4448,"category":4449},"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.",[4450],{"metadata":4451,"sys":4454,"fields":4461},{"tags":4452,"concepts":4453},[],[],{"space":4455,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4457,"publishedVersion":364,"revision":62,"contentType":4459,"locale":29},{"sys":4456},{"type":12,"linkType":13,"id":14},{"sys":4458},{"id":21,"type":12,"linkType":22},{"sys":4460},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4462,"metaTitle":374,"metaDescription":375,"mainTitle":4463,"subtitle":393,"heroImage":4478,"ctaButton":416,"ctaLink":417},[373],{"data":4464,"content":4465,"nodeType":74},{},[4466,4472],{"data":4467,"content":4468,"nodeType":78},{},[4469],{"data":4470,"marks":4471,"value":385,"nodeType":82},{},[],{"data":4473,"content":4474,"nodeType":87},{},[4475],{"data":4476,"marks":4477,"value":392,"nodeType":82},{},[],{"metadata":4479,"sys":4482,"fields":4487},{"tags":4480,"concepts":4481},[],[],{"space":4483,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4485,"publishedVersion":62,"revision":44,"locale":29},{"sys":4484},{"type":12,"linkType":13,"id":14},{"sys":4486},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4488},{"url":408,"details":4489,"fileName":414,"contentType":415},{"size":410,"image":4490},{"width":412,"height":413},{"sys":4492,"fields":4495},{"id":4493,"createdAt":4494},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":4496,"slug":4497,"articleIntro":4496,"category":4498},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[4499],{"metadata":4500,"sys":4503,"fields":4510},{"tags":4501,"concepts":4502},[],[],{"space":4504,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4506,"publishedVersion":364,"revision":62,"contentType":4508,"locale":29},{"sys":4505},{"type":12,"linkType":13,"id":14},{"sys":4507},{"id":21,"type":12,"linkType":22},{"sys":4509},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4511,"metaTitle":374,"metaDescription":375,"mainTitle":4512,"subtitle":393,"heroImage":4527,"ctaButton":416,"ctaLink":417},[373],{"data":4513,"content":4514,"nodeType":74},{},[4515,4521],{"data":4516,"content":4517,"nodeType":78},{},[4518],{"data":4519,"marks":4520,"value":385,"nodeType":82},{},[],{"data":4522,"content":4523,"nodeType":87},{},[4524],{"data":4525,"marks":4526,"value":392,"nodeType":82},{},[],{"metadata":4528,"sys":4531,"fields":4536},{"tags":4529,"concepts":4530},[],[],{"space":4532,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4534,"publishedVersion":62,"revision":44,"locale":29},{"sys":4533},{"type":12,"linkType":13,"id":14},{"sys":4535},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4537},{"url":408,"details":4538,"fileName":414,"contentType":415},{"size":410,"image":4539},{"width":412,"height":413},{"sys":4541,"fields":4544},{"id":4542,"createdAt":4543},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":4545,"slug":4546,"articleIntro":-1,"category":4547},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[4548],{"metadata":4549,"sys":4552,"fields":4559},{"tags":4550,"concepts":4551},[],[],{"space":4553,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4555,"publishedVersion":364,"revision":62,"contentType":4557,"locale":29},{"sys":4554},{"type":12,"linkType":13,"id":14},{"sys":4556},{"id":21,"type":12,"linkType":22},{"sys":4558},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4560,"metaTitle":374,"metaDescription":375,"mainTitle":4561,"subtitle":393,"heroImage":4576,"ctaButton":416,"ctaLink":417},[373],{"data":4562,"content":4563,"nodeType":74},{},[4564,4570],{"data":4565,"content":4566,"nodeType":78},{},[4567],{"data":4568,"marks":4569,"value":385,"nodeType":82},{},[],{"data":4571,"content":4572,"nodeType":87},{},[4573],{"data":4574,"marks":4575,"value":392,"nodeType":82},{},[],{"metadata":4577,"sys":4580,"fields":4585},{"tags":4578,"concepts":4579},[],[],{"space":4581,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4583,"publishedVersion":62,"revision":44,"locale":29},{"sys":4582},{"type":12,"linkType":13,"id":14},{"sys":4584},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4586},{"url":408,"details":4587,"fileName":414,"contentType":415},{"size":410,"image":4588},{"width":412,"height":413},{"sys":4590,"fields":4593},{"id":4591,"createdAt":4592},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":4594,"slug":4595,"articleIntro":4594,"category":4596},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[4597],{"metadata":4598,"sys":4601,"fields":4608},{"tags":4599,"concepts":4600},[],[],{"space":4602,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4604,"publishedVersion":364,"revision":62,"contentType":4606,"locale":29},{"sys":4603},{"type":12,"linkType":13,"id":14},{"sys":4605},{"id":21,"type":12,"linkType":22},{"sys":4607},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4609,"metaTitle":374,"metaDescription":375,"mainTitle":4610,"subtitle":393,"heroImage":4625,"ctaButton":416,"ctaLink":417},[373],{"data":4611,"content":4612,"nodeType":74},{},[4613,4619],{"data":4614,"content":4615,"nodeType":78},{},[4616],{"data":4617,"marks":4618,"value":385,"nodeType":82},{},[],{"data":4620,"content":4621,"nodeType":87},{},[4622],{"data":4623,"marks":4624,"value":392,"nodeType":82},{},[],{"metadata":4626,"sys":4629,"fields":4634},{"tags":4627,"concepts":4628},[],[],{"space":4630,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4632,"publishedVersion":62,"revision":44,"locale":29},{"sys":4631},{"type":12,"linkType":13,"id":14},{"sys":4633},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4635},{"url":408,"details":4636,"fileName":414,"contentType":415},{"size":410,"image":4637},{"width":412,"height":413},{"sys":4639,"fields":4642},{"id":4640,"createdAt":4641},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":4643,"slug":4644,"articleIntro":4643,"category":4645},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[4646],{"metadata":4647,"sys":4650,"fields":4657},{"tags":4648,"concepts":4649},[],[],{"space":4651,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4653,"publishedVersion":364,"revision":62,"contentType":4655,"locale":29},{"sys":4652},{"type":12,"linkType":13,"id":14},{"sys":4654},{"id":21,"type":12,"linkType":22},{"sys":4656},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4658,"metaTitle":374,"metaDescription":375,"mainTitle":4659,"subtitle":393,"heroImage":4674,"ctaButton":416,"ctaLink":417},[373],{"data":4660,"content":4661,"nodeType":74},{},[4662,4668],{"data":4663,"content":4664,"nodeType":78},{},[4665],{"data":4666,"marks":4667,"value":385,"nodeType":82},{},[],{"data":4669,"content":4670,"nodeType":87},{},[4671],{"data":4672,"marks":4673,"value":392,"nodeType":82},{},[],{"metadata":4675,"sys":4678,"fields":4683},{"tags":4676,"concepts":4677},[],[],{"space":4679,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4681,"publishedVersion":62,"revision":44,"locale":29},{"sys":4680},{"type":12,"linkType":13,"id":14},{"sys":4682},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4684},{"url":408,"details":4685,"fileName":414,"contentType":415},{"size":410,"image":4686},{"width":412,"height":413},{"sys":4688,"fields":4691},{"id":4689,"createdAt":4690},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":4692,"slug":4693,"articleIntro":4692,"category":4694},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[4695],{"metadata":4696,"sys":4699,"fields":4706},{"tags":4697,"concepts":4698},[],[],{"space":4700,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4702,"publishedVersion":364,"revision":62,"contentType":4704,"locale":29},{"sys":4701},{"type":12,"linkType":13,"id":14},{"sys":4703},{"id":21,"type":12,"linkType":22},{"sys":4705},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4707,"metaTitle":374,"metaDescription":375,"mainTitle":4708,"subtitle":393,"heroImage":4723,"ctaButton":416,"ctaLink":417},[373],{"data":4709,"content":4710,"nodeType":74},{},[4711,4717],{"data":4712,"content":4713,"nodeType":78},{},[4714],{"data":4715,"marks":4716,"value":385,"nodeType":82},{},[],{"data":4718,"content":4719,"nodeType":87},{},[4720],{"data":4721,"marks":4722,"value":392,"nodeType":82},{},[],{"metadata":4724,"sys":4727,"fields":4732},{"tags":4725,"concepts":4726},[],[],{"space":4728,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4730,"publishedVersion":62,"revision":44,"locale":29},{"sys":4729},{"type":12,"linkType":13,"id":14},{"sys":4731},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4733},{"url":408,"details":4734,"fileName":414,"contentType":415},{"size":410,"image":4735},{"width":412,"height":413},{"sys":4737,"fields":4740},{"id":4738,"createdAt":4739},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":4741,"slug":4742,"articleIntro":4741,"category":4743},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[4744],{"metadata":4745,"sys":4748,"fields":4755},{"tags":4746,"concepts":4747},[],[],{"space":4749,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4751,"publishedVersion":364,"revision":62,"contentType":4753,"locale":29},{"sys":4750},{"type":12,"linkType":13,"id":14},{"sys":4752},{"id":21,"type":12,"linkType":22},{"sys":4754},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4756,"metaTitle":374,"metaDescription":375,"mainTitle":4757,"subtitle":393,"heroImage":4772,"ctaButton":416,"ctaLink":417},[373],{"data":4758,"content":4759,"nodeType":74},{},[4760,4766],{"data":4761,"content":4762,"nodeType":78},{},[4763],{"data":4764,"marks":4765,"value":385,"nodeType":82},{},[],{"data":4767,"content":4768,"nodeType":87},{},[4769],{"data":4770,"marks":4771,"value":392,"nodeType":82},{},[],{"metadata":4773,"sys":4776,"fields":4781},{"tags":4774,"concepts":4775},[],[],{"space":4777,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4779,"publishedVersion":62,"revision":44,"locale":29},{"sys":4778},{"type":12,"linkType":13,"id":14},{"sys":4780},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4782},{"url":408,"details":4783,"fileName":414,"contentType":415},{"size":410,"image":4784},{"width":412,"height":413},{"sys":4786,"fields":4789},{"id":4787,"createdAt":4788},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":4790,"slug":4791,"articleIntro":4790,"category":4792},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[4793],{"metadata":4794,"sys":4797,"fields":4804},{"tags":4795,"concepts":4796},[],[],{"space":4798,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4800,"publishedVersion":364,"revision":62,"contentType":4802,"locale":29},{"sys":4799},{"type":12,"linkType":13,"id":14},{"sys":4801},{"id":21,"type":12,"linkType":22},{"sys":4803},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4805,"metaTitle":374,"metaDescription":375,"mainTitle":4806,"subtitle":393,"heroImage":4821,"ctaButton":416,"ctaLink":417},[373],{"data":4807,"content":4808,"nodeType":74},{},[4809,4815],{"data":4810,"content":4811,"nodeType":78},{},[4812],{"data":4813,"marks":4814,"value":385,"nodeType":82},{},[],{"data":4816,"content":4817,"nodeType":87},{},[4818],{"data":4819,"marks":4820,"value":392,"nodeType":82},{},[],{"metadata":4822,"sys":4825,"fields":4830},{"tags":4823,"concepts":4824},[],[],{"space":4826,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4828,"publishedVersion":62,"revision":44,"locale":29},{"sys":4827},{"type":12,"linkType":13,"id":14},{"sys":4829},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4831},{"url":408,"details":4832,"fileName":414,"contentType":415},{"size":410,"image":4833},{"width":412,"height":413},{"sys":4835,"fields":4838},{"id":4836,"createdAt":4837},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":4839,"slug":4840,"articleIntro":4839,"category":4841},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[4842],{"metadata":4843,"sys":4846,"fields":4853},{"tags":4844,"concepts":4845},[],[],{"space":4847,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4849,"publishedVersion":364,"revision":62,"contentType":4851,"locale":29},{"sys":4848},{"type":12,"linkType":13,"id":14},{"sys":4850},{"id":21,"type":12,"linkType":22},{"sys":4852},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4854,"metaTitle":374,"metaDescription":375,"mainTitle":4855,"subtitle":393,"heroImage":4870,"ctaButton":416,"ctaLink":417},[373],{"data":4856,"content":4857,"nodeType":74},{},[4858,4864],{"data":4859,"content":4860,"nodeType":78},{},[4861],{"data":4862,"marks":4863,"value":385,"nodeType":82},{},[],{"data":4865,"content":4866,"nodeType":87},{},[4867],{"data":4868,"marks":4869,"value":392,"nodeType":82},{},[],{"metadata":4871,"sys":4874,"fields":4879},{"tags":4872,"concepts":4873},[],[],{"space":4875,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4877,"publishedVersion":62,"revision":44,"locale":29},{"sys":4876},{"type":12,"linkType":13,"id":14},{"sys":4878},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4880},{"url":408,"details":4881,"fileName":414,"contentType":415},{"size":410,"image":4882},{"width":412,"height":413},{"sys":4884,"fields":4887},{"id":4885,"createdAt":4886},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":4888,"slug":4889,"articleIntro":4888,"category":4890},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[4891],{"metadata":4892,"sys":4895,"fields":4902},{"tags":4893,"concepts":4894},[],[],{"space":4896,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4898,"publishedVersion":364,"revision":62,"contentType":4900,"locale":29},{"sys":4897},{"type":12,"linkType":13,"id":14},{"sys":4899},{"id":21,"type":12,"linkType":22},{"sys":4901},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4903,"metaTitle":374,"metaDescription":375,"mainTitle":4904,"subtitle":393,"heroImage":4919,"ctaButton":416,"ctaLink":417},[373],{"data":4905,"content":4906,"nodeType":74},{},[4907,4913],{"data":4908,"content":4909,"nodeType":78},{},[4910],{"data":4911,"marks":4912,"value":385,"nodeType":82},{},[],{"data":4914,"content":4915,"nodeType":87},{},[4916],{"data":4917,"marks":4918,"value":392,"nodeType":82},{},[],{"metadata":4920,"sys":4923,"fields":4928},{"tags":4921,"concepts":4922},[],[],{"space":4924,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4926,"publishedVersion":62,"revision":44,"locale":29},{"sys":4925},{"type":12,"linkType":13,"id":14},{"sys":4927},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4929},{"url":408,"details":4930,"fileName":414,"contentType":415},{"size":410,"image":4931},{"width":412,"height":413},{"sys":4933,"fields":4936},{"id":4934,"createdAt":4935},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":4937,"slug":4938,"articleIntro":4937,"category":4939},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[4940],{"metadata":4941,"sys":4944,"fields":4951},{"tags":4942,"concepts":4943},[],[],{"space":4945,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4947,"publishedVersion":364,"revision":62,"contentType":4949,"locale":29},{"sys":4946},{"type":12,"linkType":13,"id":14},{"sys":4948},{"id":21,"type":12,"linkType":22},{"sys":4950},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4952,"metaTitle":374,"metaDescription":375,"mainTitle":4953,"subtitle":393,"heroImage":4968,"ctaButton":416,"ctaLink":417},[373],{"data":4954,"content":4955,"nodeType":74},{},[4956,4962],{"data":4957,"content":4958,"nodeType":78},{},[4959],{"data":4960,"marks":4961,"value":385,"nodeType":82},{},[],{"data":4963,"content":4964,"nodeType":87},{},[4965],{"data":4966,"marks":4967,"value":392,"nodeType":82},{},[],{"metadata":4969,"sys":4972,"fields":4977},{"tags":4970,"concepts":4971},[],[],{"space":4973,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":4975,"publishedVersion":62,"revision":44,"locale":29},{"sys":4974},{"type":12,"linkType":13,"id":14},{"sys":4976},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":4978},{"url":408,"details":4979,"fileName":414,"contentType":415},{"size":410,"image":4980},{"width":412,"height":413},{"sys":4982,"fields":4985},{"id":4983,"createdAt":4984},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":4986,"slug":4987,"articleIntro":4988,"category":4989},"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.",[4990],{"metadata":4991,"sys":4994,"fields":5001},{"tags":4992,"concepts":4993},[],[],{"space":4995,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4997,"publishedVersion":364,"revision":62,"contentType":4999,"locale":29},{"sys":4996},{"type":12,"linkType":13,"id":14},{"sys":4998},{"id":21,"type":12,"linkType":22},{"sys":5000},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5002,"metaTitle":374,"metaDescription":375,"mainTitle":5003,"subtitle":393,"heroImage":5018,"ctaButton":416,"ctaLink":417},[373],{"data":5004,"content":5005,"nodeType":74},{},[5006,5012],{"data":5007,"content":5008,"nodeType":78},{},[5009],{"data":5010,"marks":5011,"value":385,"nodeType":82},{},[],{"data":5013,"content":5014,"nodeType":87},{},[5015],{"data":5016,"marks":5017,"value":392,"nodeType":82},{},[],{"metadata":5019,"sys":5022,"fields":5027},{"tags":5020,"concepts":5021},[],[],{"space":5023,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5025,"publishedVersion":62,"revision":44,"locale":29},{"sys":5024},{"type":12,"linkType":13,"id":14},{"sys":5026},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5028},{"url":408,"details":5029,"fileName":414,"contentType":415},{"size":410,"image":5030},{"width":412,"height":413},{"sys":5032,"fields":5035},{"id":5033,"createdAt":5034},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":5036,"slug":5037,"articleIntro":5036,"category":5038},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[5039],{"metadata":5040,"sys":5043,"fields":5050},{"tags":5041,"concepts":5042},[],[],{"space":5044,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5046,"publishedVersion":364,"revision":62,"contentType":5048,"locale":29},{"sys":5045},{"type":12,"linkType":13,"id":14},{"sys":5047},{"id":21,"type":12,"linkType":22},{"sys":5049},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5051,"metaTitle":374,"metaDescription":375,"mainTitle":5052,"subtitle":393,"heroImage":5067,"ctaButton":416,"ctaLink":417},[373],{"data":5053,"content":5054,"nodeType":74},{},[5055,5061],{"data":5056,"content":5057,"nodeType":78},{},[5058],{"data":5059,"marks":5060,"value":385,"nodeType":82},{},[],{"data":5062,"content":5063,"nodeType":87},{},[5064],{"data":5065,"marks":5066,"value":392,"nodeType":82},{},[],{"metadata":5068,"sys":5071,"fields":5076},{"tags":5069,"concepts":5070},[],[],{"space":5072,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5074,"publishedVersion":62,"revision":44,"locale":29},{"sys":5073},{"type":12,"linkType":13,"id":14},{"sys":5075},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5077},{"url":408,"details":5078,"fileName":414,"contentType":415},{"size":410,"image":5079},{"width":412,"height":413},{"sys":5081,"fields":5084},{"id":5082,"createdAt":5083},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":5085,"slug":5086,"articleIntro":5085,"category":5087},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[5088],{"metadata":5089,"sys":5092,"fields":5099},{"tags":5090,"concepts":5091},[],[],{"space":5093,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5095,"publishedVersion":364,"revision":62,"contentType":5097,"locale":29},{"sys":5094},{"type":12,"linkType":13,"id":14},{"sys":5096},{"id":21,"type":12,"linkType":22},{"sys":5098},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5100,"metaTitle":374,"metaDescription":375,"mainTitle":5101,"subtitle":393,"heroImage":5116,"ctaButton":416,"ctaLink":417},[373],{"data":5102,"content":5103,"nodeType":74},{},[5104,5110],{"data":5105,"content":5106,"nodeType":78},{},[5107],{"data":5108,"marks":5109,"value":385,"nodeType":82},{},[],{"data":5111,"content":5112,"nodeType":87},{},[5113],{"data":5114,"marks":5115,"value":392,"nodeType":82},{},[],{"metadata":5117,"sys":5120,"fields":5125},{"tags":5118,"concepts":5119},[],[],{"space":5121,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5123,"publishedVersion":62,"revision":44,"locale":29},{"sys":5122},{"type":12,"linkType":13,"id":14},{"sys":5124},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5126},{"url":408,"details":5127,"fileName":414,"contentType":415},{"size":410,"image":5128},{"width":412,"height":413},{"sys":5130,"fields":5133},{"id":5131,"createdAt":5132},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":5134,"slug":5135,"articleIntro":5134,"category":5136},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[5137],{"metadata":5138,"sys":5141,"fields":5148},{"tags":5139,"concepts":5140},[],[],{"space":5142,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5144,"publishedVersion":364,"revision":62,"contentType":5146,"locale":29},{"sys":5143},{"type":12,"linkType":13,"id":14},{"sys":5145},{"id":21,"type":12,"linkType":22},{"sys":5147},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5149,"metaTitle":374,"metaDescription":375,"mainTitle":5150,"subtitle":393,"heroImage":5165,"ctaButton":416,"ctaLink":417},[373],{"data":5151,"content":5152,"nodeType":74},{},[5153,5159],{"data":5154,"content":5155,"nodeType":78},{},[5156],{"data":5157,"marks":5158,"value":385,"nodeType":82},{},[],{"data":5160,"content":5161,"nodeType":87},{},[5162],{"data":5163,"marks":5164,"value":392,"nodeType":82},{},[],{"metadata":5166,"sys":5169,"fields":5174},{"tags":5167,"concepts":5168},[],[],{"space":5170,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5172,"publishedVersion":62,"revision":44,"locale":29},{"sys":5171},{"type":12,"linkType":13,"id":14},{"sys":5173},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5175},{"url":408,"details":5176,"fileName":414,"contentType":415},{"size":410,"image":5177},{"width":412,"height":413},{"sys":5179,"fields":5182},{"id":5180,"createdAt":5181},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":5183,"slug":5184,"articleIntro":-1,"category":5185},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[5186],{"metadata":5187,"sys":5190,"fields":5197},{"tags":5188,"concepts":5189},[],[],{"space":5191,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5193,"publishedVersion":364,"revision":62,"contentType":5195,"locale":29},{"sys":5192},{"type":12,"linkType":13,"id":14},{"sys":5194},{"id":21,"type":12,"linkType":22},{"sys":5196},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5198,"metaTitle":374,"metaDescription":375,"mainTitle":5199,"subtitle":393,"heroImage":5214,"ctaButton":416,"ctaLink":417},[373],{"data":5200,"content":5201,"nodeType":74},{},[5202,5208],{"data":5203,"content":5204,"nodeType":78},{},[5205],{"data":5206,"marks":5207,"value":385,"nodeType":82},{},[],{"data":5209,"content":5210,"nodeType":87},{},[5211],{"data":5212,"marks":5213,"value":392,"nodeType":82},{},[],{"metadata":5215,"sys":5218,"fields":5223},{"tags":5216,"concepts":5217},[],[],{"space":5219,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5221,"publishedVersion":62,"revision":44,"locale":29},{"sys":5220},{"type":12,"linkType":13,"id":14},{"sys":5222},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5224},{"url":408,"details":5225,"fileName":414,"contentType":415},{"size":410,"image":5226},{"width":412,"height":413},{"sys":5228,"fields":5231},{"id":5229,"createdAt":5230},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":5232,"slug":5233,"articleIntro":5232,"category":5234},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[5235],{"metadata":5236,"sys":5239,"fields":5246},{"tags":5237,"concepts":5238},[],[],{"space":5240,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5242,"publishedVersion":364,"revision":62,"contentType":5244,"locale":29},{"sys":5241},{"type":12,"linkType":13,"id":14},{"sys":5243},{"id":21,"type":12,"linkType":22},{"sys":5245},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5247,"metaTitle":374,"metaDescription":375,"mainTitle":5248,"subtitle":393,"heroImage":5263,"ctaButton":416,"ctaLink":417},[373],{"data":5249,"content":5250,"nodeType":74},{},[5251,5257],{"data":5252,"content":5253,"nodeType":78},{},[5254],{"data":5255,"marks":5256,"value":385,"nodeType":82},{},[],{"data":5258,"content":5259,"nodeType":87},{},[5260],{"data":5261,"marks":5262,"value":392,"nodeType":82},{},[],{"metadata":5264,"sys":5267,"fields":5272},{"tags":5265,"concepts":5266},[],[],{"space":5268,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5270,"publishedVersion":62,"revision":44,"locale":29},{"sys":5269},{"type":12,"linkType":13,"id":14},{"sys":5271},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5273},{"url":408,"details":5274,"fileName":414,"contentType":415},{"size":410,"image":5275},{"width":412,"height":413},{"sys":5277,"fields":5280},{"id":5278,"createdAt":5279},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":5281,"slug":5282,"articleIntro":5281,"category":5283},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[5284],{"metadata":5285,"sys":5288,"fields":5295},{"tags":5286,"concepts":5287},[],[],{"space":5289,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5291,"publishedVersion":364,"revision":62,"contentType":5293,"locale":29},{"sys":5290},{"type":12,"linkType":13,"id":14},{"sys":5292},{"id":21,"type":12,"linkType":22},{"sys":5294},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5296,"metaTitle":374,"metaDescription":375,"mainTitle":5297,"subtitle":393,"heroImage":5312,"ctaButton":416,"ctaLink":417},[373],{"data":5298,"content":5299,"nodeType":74},{},[5300,5306],{"data":5301,"content":5302,"nodeType":78},{},[5303],{"data":5304,"marks":5305,"value":385,"nodeType":82},{},[],{"data":5307,"content":5308,"nodeType":87},{},[5309],{"data":5310,"marks":5311,"value":392,"nodeType":82},{},[],{"metadata":5313,"sys":5316,"fields":5321},{"tags":5314,"concepts":5315},[],[],{"space":5317,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5319,"publishedVersion":62,"revision":44,"locale":29},{"sys":5318},{"type":12,"linkType":13,"id":14},{"sys":5320},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5322},{"url":408,"details":5323,"fileName":414,"contentType":415},{"size":410,"image":5324},{"width":412,"height":413},{"sys":5326,"fields":5329},{"id":5327,"createdAt":5328},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":5330,"slug":5331,"articleIntro":5330,"category":5332},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[5333],{"metadata":5334,"sys":5337,"fields":5344},{"tags":5335,"concepts":5336},[],[],{"space":5338,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5340,"publishedVersion":364,"revision":62,"contentType":5342,"locale":29},{"sys":5339},{"type":12,"linkType":13,"id":14},{"sys":5341},{"id":21,"type":12,"linkType":22},{"sys":5343},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5345,"metaTitle":374,"metaDescription":375,"mainTitle":5346,"subtitle":393,"heroImage":5361,"ctaButton":416,"ctaLink":417},[373],{"data":5347,"content":5348,"nodeType":74},{},[5349,5355],{"data":5350,"content":5351,"nodeType":78},{},[5352],{"data":5353,"marks":5354,"value":385,"nodeType":82},{},[],{"data":5356,"content":5357,"nodeType":87},{},[5358],{"data":5359,"marks":5360,"value":392,"nodeType":82},{},[],{"metadata":5362,"sys":5365,"fields":5370},{"tags":5363,"concepts":5364},[],[],{"space":5366,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5368,"publishedVersion":62,"revision":44,"locale":29},{"sys":5367},{"type":12,"linkType":13,"id":14},{"sys":5369},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5371},{"url":408,"details":5372,"fileName":414,"contentType":415},{"size":410,"image":5373},{"width":412,"height":413},{"sys":5375,"fields":5378},{"id":5376,"createdAt":5377},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":5379,"slug":5380,"articleIntro":5379,"category":5381},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[5382],{"metadata":5383,"sys":5386,"fields":5393},{"tags":5384,"concepts":5385},[],[],{"space":5387,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5389,"publishedVersion":364,"revision":62,"contentType":5391,"locale":29},{"sys":5388},{"type":12,"linkType":13,"id":14},{"sys":5390},{"id":21,"type":12,"linkType":22},{"sys":5392},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5394,"metaTitle":374,"metaDescription":375,"mainTitle":5395,"subtitle":393,"heroImage":5410,"ctaButton":416,"ctaLink":417},[373],{"data":5396,"content":5397,"nodeType":74},{},[5398,5404],{"data":5399,"content":5400,"nodeType":78},{},[5401],{"data":5402,"marks":5403,"value":385,"nodeType":82},{},[],{"data":5405,"content":5406,"nodeType":87},{},[5407],{"data":5408,"marks":5409,"value":392,"nodeType":82},{},[],{"metadata":5411,"sys":5414,"fields":5419},{"tags":5412,"concepts":5413},[],[],{"space":5415,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5417,"publishedVersion":62,"revision":44,"locale":29},{"sys":5416},{"type":12,"linkType":13,"id":14},{"sys":5418},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5420},{"url":408,"details":5421,"fileName":414,"contentType":415},{"size":410,"image":5422},{"width":412,"height":413},{"sys":5424,"fields":5427},{"id":5425,"createdAt":5426},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":5428,"slug":5429,"articleIntro":5428,"category":5430},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[5431],{"metadata":5432,"sys":5435,"fields":5442},{"tags":5433,"concepts":5434},[],[],{"space":5436,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5438,"publishedVersion":364,"revision":62,"contentType":5440,"locale":29},{"sys":5437},{"type":12,"linkType":13,"id":14},{"sys":5439},{"id":21,"type":12,"linkType":22},{"sys":5441},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5443,"metaTitle":374,"metaDescription":375,"mainTitle":5444,"subtitle":393,"heroImage":5459,"ctaButton":416,"ctaLink":417},[373],{"data":5445,"content":5446,"nodeType":74},{},[5447,5453],{"data":5448,"content":5449,"nodeType":78},{},[5450],{"data":5451,"marks":5452,"value":385,"nodeType":82},{},[],{"data":5454,"content":5455,"nodeType":87},{},[5456],{"data":5457,"marks":5458,"value":392,"nodeType":82},{},[],{"metadata":5460,"sys":5463,"fields":5468},{"tags":5461,"concepts":5462},[],[],{"space":5464,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5466,"publishedVersion":62,"revision":44,"locale":29},{"sys":5465},{"type":12,"linkType":13,"id":14},{"sys":5467},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5469},{"url":408,"details":5470,"fileName":414,"contentType":415},{"size":410,"image":5471},{"width":412,"height":413},{"sys":5473,"fields":5476},{"id":5474,"createdAt":5475},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":5477,"slug":5478,"articleIntro":5477,"category":5479},"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",[5480],{"metadata":5481,"sys":5484,"fields":5491},{"tags":5482,"concepts":5483},[],[],{"space":5485,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5487,"publishedVersion":364,"revision":62,"contentType":5489,"locale":29},{"sys":5486},{"type":12,"linkType":13,"id":14},{"sys":5488},{"id":21,"type":12,"linkType":22},{"sys":5490},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5492,"metaTitle":374,"metaDescription":375,"mainTitle":5493,"subtitle":393,"heroImage":5508,"ctaButton":416,"ctaLink":417},[373],{"data":5494,"content":5495,"nodeType":74},{},[5496,5502],{"data":5497,"content":5498,"nodeType":78},{},[5499],{"data":5500,"marks":5501,"value":385,"nodeType":82},{},[],{"data":5503,"content":5504,"nodeType":87},{},[5505],{"data":5506,"marks":5507,"value":392,"nodeType":82},{},[],{"metadata":5509,"sys":5512,"fields":5517},{"tags":5510,"concepts":5511},[],[],{"space":5513,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5515,"publishedVersion":62,"revision":44,"locale":29},{"sys":5514},{"type":12,"linkType":13,"id":14},{"sys":5516},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5518},{"url":408,"details":5519,"fileName":414,"contentType":415},{"size":410,"image":5520},{"width":412,"height":413},{"sys":5522,"fields":5525},{"id":5523,"createdAt":5524},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":5526,"slug":5527,"articleIntro":5526,"category":5528},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[5529],{"metadata":5530,"sys":5533,"fields":5540},{"tags":5531,"concepts":5532},[],[],{"space":5534,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5536,"publishedVersion":364,"revision":62,"contentType":5538,"locale":29},{"sys":5535},{"type":12,"linkType":13,"id":14},{"sys":5537},{"id":21,"type":12,"linkType":22},{"sys":5539},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5541,"metaTitle":374,"metaDescription":375,"mainTitle":5542,"subtitle":393,"heroImage":5557,"ctaButton":416,"ctaLink":417},[373],{"data":5543,"content":5544,"nodeType":74},{},[5545,5551],{"data":5546,"content":5547,"nodeType":78},{},[5548],{"data":5549,"marks":5550,"value":385,"nodeType":82},{},[],{"data":5552,"content":5553,"nodeType":87},{},[5554],{"data":5555,"marks":5556,"value":392,"nodeType":82},{},[],{"metadata":5558,"sys":5561,"fields":5566},{"tags":5559,"concepts":5560},[],[],{"space":5562,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5564,"publishedVersion":62,"revision":44,"locale":29},{"sys":5563},{"type":12,"linkType":13,"id":14},{"sys":5565},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5567},{"url":408,"details":5568,"fileName":414,"contentType":415},{"size":410,"image":5569},{"width":412,"height":413},{"sys":5571,"fields":5574},{"id":5572,"createdAt":5573},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":5575,"slug":5576,"articleIntro":5575,"category":5577},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[5578],{"metadata":5579,"sys":5582,"fields":5589},{"tags":5580,"concepts":5581},[],[],{"space":5583,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5585,"publishedVersion":364,"revision":62,"contentType":5587,"locale":29},{"sys":5584},{"type":12,"linkType":13,"id":14},{"sys":5586},{"id":21,"type":12,"linkType":22},{"sys":5588},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5590,"metaTitle":374,"metaDescription":375,"mainTitle":5591,"subtitle":393,"heroImage":5606,"ctaButton":416,"ctaLink":417},[373],{"data":5592,"content":5593,"nodeType":74},{},[5594,5600],{"data":5595,"content":5596,"nodeType":78},{},[5597],{"data":5598,"marks":5599,"value":385,"nodeType":82},{},[],{"data":5601,"content":5602,"nodeType":87},{},[5603],{"data":5604,"marks":5605,"value":392,"nodeType":82},{},[],{"metadata":5607,"sys":5610,"fields":5615},{"tags":5608,"concepts":5609},[],[],{"space":5611,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5613,"publishedVersion":62,"revision":44,"locale":29},{"sys":5612},{"type":12,"linkType":13,"id":14},{"sys":5614},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5616},{"url":408,"details":5617,"fileName":414,"contentType":415},{"size":410,"image":5618},{"width":412,"height":413},{"sys":5620,"fields":5623},{"id":5621,"createdAt":5622},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":5624,"slug":5625,"articleIntro":5624,"category":5626},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[5627],{"metadata":5628,"sys":5631,"fields":5638},{"tags":5629,"concepts":5630},[],[],{"space":5632,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5634,"publishedVersion":364,"revision":62,"contentType":5636,"locale":29},{"sys":5633},{"type":12,"linkType":13,"id":14},{"sys":5635},{"id":21,"type":12,"linkType":22},{"sys":5637},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5639,"metaTitle":374,"metaDescription":375,"mainTitle":5640,"subtitle":393,"heroImage":5655,"ctaButton":416,"ctaLink":417},[373],{"data":5641,"content":5642,"nodeType":74},{},[5643,5649],{"data":5644,"content":5645,"nodeType":78},{},[5646],{"data":5647,"marks":5648,"value":385,"nodeType":82},{},[],{"data":5650,"content":5651,"nodeType":87},{},[5652],{"data":5653,"marks":5654,"value":392,"nodeType":82},{},[],{"metadata":5656,"sys":5659,"fields":5664},{"tags":5657,"concepts":5658},[],[],{"space":5660,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5662,"publishedVersion":62,"revision":44,"locale":29},{"sys":5661},{"type":12,"linkType":13,"id":14},{"sys":5663},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5665},{"url":408,"details":5666,"fileName":414,"contentType":415},{"size":410,"image":5667},{"width":412,"height":413},{"sys":5669,"fields":5672},{"id":5670,"createdAt":5671},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":5673,"slug":5674,"articleIntro":5673,"category":5675},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[5676],{"metadata":5677,"sys":5680,"fields":5687},{"tags":5678,"concepts":5679},[],[],{"space":5681,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5683,"publishedVersion":364,"revision":62,"contentType":5685,"locale":29},{"sys":5682},{"type":12,"linkType":13,"id":14},{"sys":5684},{"id":21,"type":12,"linkType":22},{"sys":5686},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5688,"metaTitle":374,"metaDescription":375,"mainTitle":5689,"subtitle":393,"heroImage":5704,"ctaButton":416,"ctaLink":417},[373],{"data":5690,"content":5691,"nodeType":74},{},[5692,5698],{"data":5693,"content":5694,"nodeType":78},{},[5695],{"data":5696,"marks":5697,"value":385,"nodeType":82},{},[],{"data":5699,"content":5700,"nodeType":87},{},[5701],{"data":5702,"marks":5703,"value":392,"nodeType":82},{},[],{"metadata":5705,"sys":5708,"fields":5713},{"tags":5706,"concepts":5707},[],[],{"space":5709,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5711,"publishedVersion":62,"revision":44,"locale":29},{"sys":5710},{"type":12,"linkType":13,"id":14},{"sys":5712},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5714},{"url":408,"details":5715,"fileName":414,"contentType":415},{"size":410,"image":5716},{"width":412,"height":413},{"sys":5718,"fields":5721},{"id":5719,"createdAt":5720},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":5722,"slug":5723,"articleIntro":5722,"category":5724},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[5725],{"metadata":5726,"sys":5729,"fields":5736},{"tags":5727,"concepts":5728},[],[],{"space":5730,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5732,"publishedVersion":364,"revision":62,"contentType":5734,"locale":29},{"sys":5731},{"type":12,"linkType":13,"id":14},{"sys":5733},{"id":21,"type":12,"linkType":22},{"sys":5735},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5737,"metaTitle":374,"metaDescription":375,"mainTitle":5738,"subtitle":393,"heroImage":5753,"ctaButton":416,"ctaLink":417},[373],{"data":5739,"content":5740,"nodeType":74},{},[5741,5747],{"data":5742,"content":5743,"nodeType":78},{},[5744],{"data":5745,"marks":5746,"value":385,"nodeType":82},{},[],{"data":5748,"content":5749,"nodeType":87},{},[5750],{"data":5751,"marks":5752,"value":392,"nodeType":82},{},[],{"metadata":5754,"sys":5757,"fields":5762},{"tags":5755,"concepts":5756},[],[],{"space":5758,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5760,"publishedVersion":62,"revision":44,"locale":29},{"sys":5759},{"type":12,"linkType":13,"id":14},{"sys":5761},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5763},{"url":408,"details":5764,"fileName":414,"contentType":415},{"size":410,"image":5765},{"width":412,"height":413},{"sys":5767,"fields":5770},{"id":5768,"createdAt":5769},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":5771,"slug":5772,"articleIntro":-1,"category":5773},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[5774],{"metadata":5775,"sys":5778,"fields":5785},{"tags":5776,"concepts":5777},[],[],{"space":5779,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5781,"publishedVersion":364,"revision":62,"contentType":5783,"locale":29},{"sys":5780},{"type":12,"linkType":13,"id":14},{"sys":5782},{"id":21,"type":12,"linkType":22},{"sys":5784},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5786,"metaTitle":374,"metaDescription":375,"mainTitle":5787,"subtitle":393,"heroImage":5802,"ctaButton":416,"ctaLink":417},[373],{"data":5788,"content":5789,"nodeType":74},{},[5790,5796],{"data":5791,"content":5792,"nodeType":78},{},[5793],{"data":5794,"marks":5795,"value":385,"nodeType":82},{},[],{"data":5797,"content":5798,"nodeType":87},{},[5799],{"data":5800,"marks":5801,"value":392,"nodeType":82},{},[],{"metadata":5803,"sys":5806,"fields":5811},{"tags":5804,"concepts":5805},[],[],{"space":5807,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5809,"publishedVersion":62,"revision":44,"locale":29},{"sys":5808},{"type":12,"linkType":13,"id":14},{"sys":5810},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5812},{"url":408,"details":5813,"fileName":414,"contentType":415},{"size":410,"image":5814},{"width":412,"height":413},{"sys":5816,"fields":5819},{"id":5817,"createdAt":5818},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":5820,"slug":5821,"articleIntro":-1,"category":5822},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[5823],{"metadata":5824,"sys":5827,"fields":5834},{"tags":5825,"concepts":5826},[],[],{"space":5828,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5830,"publishedVersion":364,"revision":62,"contentType":5832,"locale":29},{"sys":5829},{"type":12,"linkType":13,"id":14},{"sys":5831},{"id":21,"type":12,"linkType":22},{"sys":5833},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5835,"metaTitle":374,"metaDescription":375,"mainTitle":5836,"subtitle":393,"heroImage":5851,"ctaButton":416,"ctaLink":417},[373],{"data":5837,"content":5838,"nodeType":74},{},[5839,5845],{"data":5840,"content":5841,"nodeType":78},{},[5842],{"data":5843,"marks":5844,"value":385,"nodeType":82},{},[],{"data":5846,"content":5847,"nodeType":87},{},[5848],{"data":5849,"marks":5850,"value":392,"nodeType":82},{},[],{"metadata":5852,"sys":5855,"fields":5860},{"tags":5853,"concepts":5854},[],[],{"space":5856,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5858,"publishedVersion":62,"revision":44,"locale":29},{"sys":5857},{"type":12,"linkType":13,"id":14},{"sys":5859},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5861},{"url":408,"details":5862,"fileName":414,"contentType":415},{"size":410,"image":5863},{"width":412,"height":413},{"sys":5865,"fields":5868},{"id":5866,"createdAt":5867},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":5869,"slug":5870,"articleIntro":5869,"category":5871},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[5872],{"metadata":5873,"sys":5876,"fields":5883},{"tags":5874,"concepts":5875},[],[],{"space":5877,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5879,"publishedVersion":364,"revision":62,"contentType":5881,"locale":29},{"sys":5878},{"type":12,"linkType":13,"id":14},{"sys":5880},{"id":21,"type":12,"linkType":22},{"sys":5882},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5884,"metaTitle":374,"metaDescription":375,"mainTitle":5885,"subtitle":393,"heroImage":5900,"ctaButton":416,"ctaLink":417},[373],{"data":5886,"content":5887,"nodeType":74},{},[5888,5894],{"data":5889,"content":5890,"nodeType":78},{},[5891],{"data":5892,"marks":5893,"value":385,"nodeType":82},{},[],{"data":5895,"content":5896,"nodeType":87},{},[5897],{"data":5898,"marks":5899,"value":392,"nodeType":82},{},[],{"metadata":5901,"sys":5904,"fields":5909},{"tags":5902,"concepts":5903},[],[],{"space":5905,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5907,"publishedVersion":62,"revision":44,"locale":29},{"sys":5906},{"type":12,"linkType":13,"id":14},{"sys":5908},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5910},{"url":408,"details":5911,"fileName":414,"contentType":415},{"size":410,"image":5912},{"width":412,"height":413},{"sys":5914,"fields":5917},{"id":5915,"createdAt":5916},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":5918,"slug":5919,"articleIntro":5918,"category":5920},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[5921],{"metadata":5922,"sys":5925,"fields":5932},{"tags":5923,"concepts":5924},[],[],{"space":5926,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5928,"publishedVersion":364,"revision":62,"contentType":5930,"locale":29},{"sys":5927},{"type":12,"linkType":13,"id":14},{"sys":5929},{"id":21,"type":12,"linkType":22},{"sys":5931},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5933,"metaTitle":374,"metaDescription":375,"mainTitle":5934,"subtitle":393,"heroImage":5949,"ctaButton":416,"ctaLink":417},[373],{"data":5935,"content":5936,"nodeType":74},{},[5937,5943],{"data":5938,"content":5939,"nodeType":78},{},[5940],{"data":5941,"marks":5942,"value":385,"nodeType":82},{},[],{"data":5944,"content":5945,"nodeType":87},{},[5946],{"data":5947,"marks":5948,"value":392,"nodeType":82},{},[],{"metadata":5950,"sys":5953,"fields":5958},{"tags":5951,"concepts":5952},[],[],{"space":5954,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":5956,"publishedVersion":62,"revision":44,"locale":29},{"sys":5955},{"type":12,"linkType":13,"id":14},{"sys":5957},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":5959},{"url":408,"details":5960,"fileName":414,"contentType":415},{"size":410,"image":5961},{"width":412,"height":413},{"sys":5963,"fields":5966},{"id":5964,"createdAt":5965},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":5967,"slug":5968,"articleIntro":-1,"category":5969},"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",[5970],{"metadata":5971,"sys":5974,"fields":5981},{"tags":5972,"concepts":5973},[],[],{"space":5975,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5977,"publishedVersion":364,"revision":62,"contentType":5979,"locale":29},{"sys":5976},{"type":12,"linkType":13,"id":14},{"sys":5978},{"id":21,"type":12,"linkType":22},{"sys":5980},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5982,"metaTitle":374,"metaDescription":375,"mainTitle":5983,"subtitle":393,"heroImage":5998,"ctaButton":416,"ctaLink":417},[373],{"data":5984,"content":5985,"nodeType":74},{},[5986,5992],{"data":5987,"content":5988,"nodeType":78},{},[5989],{"data":5990,"marks":5991,"value":385,"nodeType":82},{},[],{"data":5993,"content":5994,"nodeType":87},{},[5995],{"data":5996,"marks":5997,"value":392,"nodeType":82},{},[],{"metadata":5999,"sys":6002,"fields":6007},{"tags":6000,"concepts":6001},[],[],{"space":6003,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6005,"publishedVersion":62,"revision":44,"locale":29},{"sys":6004},{"type":12,"linkType":13,"id":14},{"sys":6006},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6008},{"url":408,"details":6009,"fileName":414,"contentType":415},{"size":410,"image":6010},{"width":412,"height":413},{"sys":6012,"fields":6015},{"id":6013,"createdAt":6014},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":6016,"slug":6017,"articleIntro":6016,"category":6018},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[6019],{"metadata":6020,"sys":6023,"fields":6030},{"tags":6021,"concepts":6022},[],[],{"space":6024,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6026,"publishedVersion":364,"revision":62,"contentType":6028,"locale":29},{"sys":6025},{"type":12,"linkType":13,"id":14},{"sys":6027},{"id":21,"type":12,"linkType":22},{"sys":6029},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6031,"metaTitle":374,"metaDescription":375,"mainTitle":6032,"subtitle":393,"heroImage":6047,"ctaButton":416,"ctaLink":417},[373],{"data":6033,"content":6034,"nodeType":74},{},[6035,6041],{"data":6036,"content":6037,"nodeType":78},{},[6038],{"data":6039,"marks":6040,"value":385,"nodeType":82},{},[],{"data":6042,"content":6043,"nodeType":87},{},[6044],{"data":6045,"marks":6046,"value":392,"nodeType":82},{},[],{"metadata":6048,"sys":6051,"fields":6056},{"tags":6049,"concepts":6050},[],[],{"space":6052,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6054,"publishedVersion":62,"revision":44,"locale":29},{"sys":6053},{"type":12,"linkType":13,"id":14},{"sys":6055},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6057},{"url":408,"details":6058,"fileName":414,"contentType":415},{"size":410,"image":6059},{"width":412,"height":413},{"sys":6061,"fields":6064},{"id":6062,"createdAt":6063},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":6065,"slug":6066,"articleIntro":6065,"category":6067},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[6068],{"metadata":6069,"sys":6072,"fields":6079},{"tags":6070,"concepts":6071},[],[],{"space":6073,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6075,"publishedVersion":364,"revision":62,"contentType":6077,"locale":29},{"sys":6074},{"type":12,"linkType":13,"id":14},{"sys":6076},{"id":21,"type":12,"linkType":22},{"sys":6078},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6080,"metaTitle":374,"metaDescription":375,"mainTitle":6081,"subtitle":393,"heroImage":6096,"ctaButton":416,"ctaLink":417},[373],{"data":6082,"content":6083,"nodeType":74},{},[6084,6090],{"data":6085,"content":6086,"nodeType":78},{},[6087],{"data":6088,"marks":6089,"value":385,"nodeType":82},{},[],{"data":6091,"content":6092,"nodeType":87},{},[6093],{"data":6094,"marks":6095,"value":392,"nodeType":82},{},[],{"metadata":6097,"sys":6100,"fields":6105},{"tags":6098,"concepts":6099},[],[],{"space":6101,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6103,"publishedVersion":62,"revision":44,"locale":29},{"sys":6102},{"type":12,"linkType":13,"id":14},{"sys":6104},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6106},{"url":408,"details":6107,"fileName":414,"contentType":415},{"size":410,"image":6108},{"width":412,"height":413},{"sys":6110,"fields":6113},{"id":6111,"createdAt":6112},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":6114,"slug":6115,"articleIntro":6114,"category":6116},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[6117],{"metadata":6118,"sys":6121,"fields":6128},{"tags":6119,"concepts":6120},[],[],{"space":6122,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6124,"publishedVersion":364,"revision":62,"contentType":6126,"locale":29},{"sys":6123},{"type":12,"linkType":13,"id":14},{"sys":6125},{"id":21,"type":12,"linkType":22},{"sys":6127},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6129,"metaTitle":374,"metaDescription":375,"mainTitle":6130,"subtitle":393,"heroImage":6145,"ctaButton":416,"ctaLink":417},[373],{"data":6131,"content":6132,"nodeType":74},{},[6133,6139],{"data":6134,"content":6135,"nodeType":78},{},[6136],{"data":6137,"marks":6138,"value":385,"nodeType":82},{},[],{"data":6140,"content":6141,"nodeType":87},{},[6142],{"data":6143,"marks":6144,"value":392,"nodeType":82},{},[],{"metadata":6146,"sys":6149,"fields":6154},{"tags":6147,"concepts":6148},[],[],{"space":6150,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6152,"publishedVersion":62,"revision":44,"locale":29},{"sys":6151},{"type":12,"linkType":13,"id":14},{"sys":6153},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6155},{"url":408,"details":6156,"fileName":414,"contentType":415},{"size":410,"image":6157},{"width":412,"height":413},{"sys":6159,"fields":6162},{"id":6160,"createdAt":6161},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":6163,"slug":6164,"articleIntro":6163,"category":6165},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[6166],{"metadata":6167,"sys":6170,"fields":6177},{"tags":6168,"concepts":6169},[],[],{"space":6171,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6173,"publishedVersion":364,"revision":62,"contentType":6175,"locale":29},{"sys":6172},{"type":12,"linkType":13,"id":14},{"sys":6174},{"id":21,"type":12,"linkType":22},{"sys":6176},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6178,"metaTitle":374,"metaDescription":375,"mainTitle":6179,"subtitle":393,"heroImage":6194,"ctaButton":416,"ctaLink":417},[373],{"data":6180,"content":6181,"nodeType":74},{},[6182,6188],{"data":6183,"content":6184,"nodeType":78},{},[6185],{"data":6186,"marks":6187,"value":385,"nodeType":82},{},[],{"data":6189,"content":6190,"nodeType":87},{},[6191],{"data":6192,"marks":6193,"value":392,"nodeType":82},{},[],{"metadata":6195,"sys":6198,"fields":6203},{"tags":6196,"concepts":6197},[],[],{"space":6199,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6201,"publishedVersion":62,"revision":44,"locale":29},{"sys":6200},{"type":12,"linkType":13,"id":14},{"sys":6202},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6204},{"url":408,"details":6205,"fileName":414,"contentType":415},{"size":410,"image":6206},{"width":412,"height":413},{"sys":6208,"fields":6211},{"id":6209,"createdAt":6210},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":6212,"slug":6213,"articleIntro":6212,"category":6214},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[6215],{"metadata":6216,"sys":6219,"fields":6226},{"tags":6217,"concepts":6218},[],[],{"space":6220,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6222,"publishedVersion":364,"revision":62,"contentType":6224,"locale":29},{"sys":6221},{"type":12,"linkType":13,"id":14},{"sys":6223},{"id":21,"type":12,"linkType":22},{"sys":6225},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6227,"metaTitle":374,"metaDescription":375,"mainTitle":6228,"subtitle":393,"heroImage":6243,"ctaButton":416,"ctaLink":417},[373],{"data":6229,"content":6230,"nodeType":74},{},[6231,6237],{"data":6232,"content":6233,"nodeType":78},{},[6234],{"data":6235,"marks":6236,"value":385,"nodeType":82},{},[],{"data":6238,"content":6239,"nodeType":87},{},[6240],{"data":6241,"marks":6242,"value":392,"nodeType":82},{},[],{"metadata":6244,"sys":6247,"fields":6252},{"tags":6245,"concepts":6246},[],[],{"space":6248,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6250,"publishedVersion":62,"revision":44,"locale":29},{"sys":6249},{"type":12,"linkType":13,"id":14},{"sys":6251},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6253},{"url":408,"details":6254,"fileName":414,"contentType":415},{"size":410,"image":6255},{"width":412,"height":413},{"sys":6257,"fields":6260},{"id":6258,"createdAt":6259},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":6261,"slug":6262,"articleIntro":6261,"category":6263},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[6264],{"metadata":6265,"sys":6268,"fields":6275},{"tags":6266,"concepts":6267},[],[],{"space":6269,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6271,"publishedVersion":364,"revision":62,"contentType":6273,"locale":29},{"sys":6270},{"type":12,"linkType":13,"id":14},{"sys":6272},{"id":21,"type":12,"linkType":22},{"sys":6274},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6276,"metaTitle":374,"metaDescription":375,"mainTitle":6277,"subtitle":393,"heroImage":6292,"ctaButton":416,"ctaLink":417},[373],{"data":6278,"content":6279,"nodeType":74},{},[6280,6286],{"data":6281,"content":6282,"nodeType":78},{},[6283],{"data":6284,"marks":6285,"value":385,"nodeType":82},{},[],{"data":6287,"content":6288,"nodeType":87},{},[6289],{"data":6290,"marks":6291,"value":392,"nodeType":82},{},[],{"metadata":6293,"sys":6296,"fields":6301},{"tags":6294,"concepts":6295},[],[],{"space":6297,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6299,"publishedVersion":62,"revision":44,"locale":29},{"sys":6298},{"type":12,"linkType":13,"id":14},{"sys":6300},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6302},{"url":408,"details":6303,"fileName":414,"contentType":415},{"size":410,"image":6304},{"width":412,"height":413},{"sys":6306,"fields":6309},{"id":6307,"createdAt":6308},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":6310,"slug":6311,"articleIntro":6310,"category":6312},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[6313],{"metadata":6314,"sys":6317,"fields":6324},{"tags":6315,"concepts":6316},[],[],{"space":6318,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6320,"publishedVersion":364,"revision":62,"contentType":6322,"locale":29},{"sys":6319},{"type":12,"linkType":13,"id":14},{"sys":6321},{"id":21,"type":12,"linkType":22},{"sys":6323},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6325,"metaTitle":374,"metaDescription":375,"mainTitle":6326,"subtitle":393,"heroImage":6341,"ctaButton":416,"ctaLink":417},[373],{"data":6327,"content":6328,"nodeType":74},{},[6329,6335],{"data":6330,"content":6331,"nodeType":78},{},[6332],{"data":6333,"marks":6334,"value":385,"nodeType":82},{},[],{"data":6336,"content":6337,"nodeType":87},{},[6338],{"data":6339,"marks":6340,"value":392,"nodeType":82},{},[],{"metadata":6342,"sys":6345,"fields":6350},{"tags":6343,"concepts":6344},[],[],{"space":6346,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6348,"publishedVersion":62,"revision":44,"locale":29},{"sys":6347},{"type":12,"linkType":13,"id":14},{"sys":6349},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6351},{"url":408,"details":6352,"fileName":414,"contentType":415},{"size":410,"image":6353},{"width":412,"height":413},{"sys":6355,"fields":6358},{"id":6356,"createdAt":6357},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":6359,"slug":6360,"articleIntro":6359,"category":6361},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[6362],{"metadata":6363,"sys":6366,"fields":6373},{"tags":6364,"concepts":6365},[],[],{"space":6367,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6369,"publishedVersion":364,"revision":62,"contentType":6371,"locale":29},{"sys":6368},{"type":12,"linkType":13,"id":14},{"sys":6370},{"id":21,"type":12,"linkType":22},{"sys":6372},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6374,"metaTitle":374,"metaDescription":375,"mainTitle":6375,"subtitle":393,"heroImage":6390,"ctaButton":416,"ctaLink":417},[373],{"data":6376,"content":6377,"nodeType":74},{},[6378,6384],{"data":6379,"content":6380,"nodeType":78},{},[6381],{"data":6382,"marks":6383,"value":385,"nodeType":82},{},[],{"data":6385,"content":6386,"nodeType":87},{},[6387],{"data":6388,"marks":6389,"value":392,"nodeType":82},{},[],{"metadata":6391,"sys":6394,"fields":6399},{"tags":6392,"concepts":6393},[],[],{"space":6395,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6397,"publishedVersion":62,"revision":44,"locale":29},{"sys":6396},{"type":12,"linkType":13,"id":14},{"sys":6398},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6400},{"url":408,"details":6401,"fileName":414,"contentType":415},{"size":410,"image":6402},{"width":412,"height":413},{"sys":6404,"fields":6407},{"id":6405,"createdAt":6406},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":6408,"slug":6409,"articleIntro":6408,"category":6410},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[6411],{"metadata":6412,"sys":6415,"fields":6422},{"tags":6413,"concepts":6414},[],[],{"space":6416,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6418,"publishedVersion":364,"revision":62,"contentType":6420,"locale":29},{"sys":6417},{"type":12,"linkType":13,"id":14},{"sys":6419},{"id":21,"type":12,"linkType":22},{"sys":6421},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6423,"metaTitle":374,"metaDescription":375,"mainTitle":6424,"subtitle":393,"heroImage":6439,"ctaButton":416,"ctaLink":417},[373],{"data":6425,"content":6426,"nodeType":74},{},[6427,6433],{"data":6428,"content":6429,"nodeType":78},{},[6430],{"data":6431,"marks":6432,"value":385,"nodeType":82},{},[],{"data":6434,"content":6435,"nodeType":87},{},[6436],{"data":6437,"marks":6438,"value":392,"nodeType":82},{},[],{"metadata":6440,"sys":6443,"fields":6448},{"tags":6441,"concepts":6442},[],[],{"space":6444,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6446,"publishedVersion":62,"revision":44,"locale":29},{"sys":6445},{"type":12,"linkType":13,"id":14},{"sys":6447},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6449},{"url":408,"details":6450,"fileName":414,"contentType":415},{"size":410,"image":6451},{"width":412,"height":413},{"sys":6453,"fields":6456},{"id":6454,"createdAt":6455},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":6457,"slug":6458,"articleIntro":-1,"category":6459},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[6460],{"metadata":6461,"sys":6464,"fields":6471},{"tags":6462,"concepts":6463},[],[],{"space":6465,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6467,"publishedVersion":364,"revision":62,"contentType":6469,"locale":29},{"sys":6466},{"type":12,"linkType":13,"id":14},{"sys":6468},{"id":21,"type":12,"linkType":22},{"sys":6470},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6472,"metaTitle":374,"metaDescription":375,"mainTitle":6473,"subtitle":393,"heroImage":6488,"ctaButton":416,"ctaLink":417},[373],{"data":6474,"content":6475,"nodeType":74},{},[6476,6482],{"data":6477,"content":6478,"nodeType":78},{},[6479],{"data":6480,"marks":6481,"value":385,"nodeType":82},{},[],{"data":6483,"content":6484,"nodeType":87},{},[6485],{"data":6486,"marks":6487,"value":392,"nodeType":82},{},[],{"metadata":6489,"sys":6492,"fields":6497},{"tags":6490,"concepts":6491},[],[],{"space":6493,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6495,"publishedVersion":62,"revision":44,"locale":29},{"sys":6494},{"type":12,"linkType":13,"id":14},{"sys":6496},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6498},{"url":408,"details":6499,"fileName":414,"contentType":415},{"size":410,"image":6500},{"width":412,"height":413},{"sys":6502,"fields":6505},{"id":6503,"createdAt":6504},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":6506,"slug":6507,"articleIntro":6506,"category":6508},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[6509],{"metadata":6510,"sys":6513,"fields":6520},{"tags":6511,"concepts":6512},[],[],{"space":6514,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6516,"publishedVersion":364,"revision":62,"contentType":6518,"locale":29},{"sys":6515},{"type":12,"linkType":13,"id":14},{"sys":6517},{"id":21,"type":12,"linkType":22},{"sys":6519},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6521,"metaTitle":374,"metaDescription":375,"mainTitle":6522,"subtitle":393,"heroImage":6537,"ctaButton":416,"ctaLink":417},[373],{"data":6523,"content":6524,"nodeType":74},{},[6525,6531],{"data":6526,"content":6527,"nodeType":78},{},[6528],{"data":6529,"marks":6530,"value":385,"nodeType":82},{},[],{"data":6532,"content":6533,"nodeType":87},{},[6534],{"data":6535,"marks":6536,"value":392,"nodeType":82},{},[],{"metadata":6538,"sys":6541,"fields":6546},{"tags":6539,"concepts":6540},[],[],{"space":6542,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6544,"publishedVersion":62,"revision":44,"locale":29},{"sys":6543},{"type":12,"linkType":13,"id":14},{"sys":6545},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6547},{"url":408,"details":6548,"fileName":414,"contentType":415},{"size":410,"image":6549},{"width":412,"height":413},{"sys":6551,"fields":6554},{"id":6552,"createdAt":6553},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":6555,"slug":6556,"articleIntro":6555,"category":6557},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[6558],{"metadata":6559,"sys":6562,"fields":6569},{"tags":6560,"concepts":6561},[],[],{"space":6563,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6565,"publishedVersion":364,"revision":62,"contentType":6567,"locale":29},{"sys":6564},{"type":12,"linkType":13,"id":14},{"sys":6566},{"id":21,"type":12,"linkType":22},{"sys":6568},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6570,"metaTitle":374,"metaDescription":375,"mainTitle":6571,"subtitle":393,"heroImage":6586,"ctaButton":416,"ctaLink":417},[373],{"data":6572,"content":6573,"nodeType":74},{},[6574,6580],{"data":6575,"content":6576,"nodeType":78},{},[6577],{"data":6578,"marks":6579,"value":385,"nodeType":82},{},[],{"data":6581,"content":6582,"nodeType":87},{},[6583],{"data":6584,"marks":6585,"value":392,"nodeType":82},{},[],{"metadata":6587,"sys":6590,"fields":6595},{"tags":6588,"concepts":6589},[],[],{"space":6591,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6593,"publishedVersion":62,"revision":44,"locale":29},{"sys":6592},{"type":12,"linkType":13,"id":14},{"sys":6594},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6596},{"url":408,"details":6597,"fileName":414,"contentType":415},{"size":410,"image":6598},{"width":412,"height":413},{"sys":6600,"fields":6603},{"id":6601,"createdAt":6602},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":6604,"slug":6605,"articleIntro":-1,"category":6606},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[6607],{"metadata":6608,"sys":6611,"fields":6618},{"tags":6609,"concepts":6610},[],[],{"space":6612,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6614,"publishedVersion":364,"revision":62,"contentType":6616,"locale":29},{"sys":6613},{"type":12,"linkType":13,"id":14},{"sys":6615},{"id":21,"type":12,"linkType":22},{"sys":6617},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6619,"metaTitle":374,"metaDescription":375,"mainTitle":6620,"subtitle":393,"heroImage":6635,"ctaButton":416,"ctaLink":417},[373],{"data":6621,"content":6622,"nodeType":74},{},[6623,6629],{"data":6624,"content":6625,"nodeType":78},{},[6626],{"data":6627,"marks":6628,"value":385,"nodeType":82},{},[],{"data":6630,"content":6631,"nodeType":87},{},[6632],{"data":6633,"marks":6634,"value":392,"nodeType":82},{},[],{"metadata":6636,"sys":6639,"fields":6644},{"tags":6637,"concepts":6638},[],[],{"space":6640,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6642,"publishedVersion":62,"revision":44,"locale":29},{"sys":6641},{"type":12,"linkType":13,"id":14},{"sys":6643},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6645},{"url":408,"details":6646,"fileName":414,"contentType":415},{"size":410,"image":6647},{"width":412,"height":413},{"sys":6649,"fields":6652},{"id":6650,"createdAt":6651},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":6653,"slug":6654,"articleIntro":6653,"category":6655},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[6656],{"metadata":6657,"sys":6660,"fields":6667},{"tags":6658,"concepts":6659},[],[],{"space":6661,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6663,"publishedVersion":364,"revision":62,"contentType":6665,"locale":29},{"sys":6662},{"type":12,"linkType":13,"id":14},{"sys":6664},{"id":21,"type":12,"linkType":22},{"sys":6666},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6668,"metaTitle":374,"metaDescription":375,"mainTitle":6669,"subtitle":393,"heroImage":6684,"ctaButton":416,"ctaLink":417},[373],{"data":6670,"content":6671,"nodeType":74},{},[6672,6678],{"data":6673,"content":6674,"nodeType":78},{},[6675],{"data":6676,"marks":6677,"value":385,"nodeType":82},{},[],{"data":6679,"content":6680,"nodeType":87},{},[6681],{"data":6682,"marks":6683,"value":392,"nodeType":82},{},[],{"metadata":6685,"sys":6688,"fields":6693},{"tags":6686,"concepts":6687},[],[],{"space":6689,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6691,"publishedVersion":62,"revision":44,"locale":29},{"sys":6690},{"type":12,"linkType":13,"id":14},{"sys":6692},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6694},{"url":408,"details":6695,"fileName":414,"contentType":415},{"size":410,"image":6696},{"width":412,"height":413},{"sys":6698,"fields":6701},{"id":6699,"createdAt":6700},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":6702,"slug":6703,"articleIntro":6702,"category":6704},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[6705],{"metadata":6706,"sys":6709,"fields":6716},{"tags":6707,"concepts":6708},[],[],{"space":6710,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6712,"publishedVersion":364,"revision":62,"contentType":6714,"locale":29},{"sys":6711},{"type":12,"linkType":13,"id":14},{"sys":6713},{"id":21,"type":12,"linkType":22},{"sys":6715},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6717,"metaTitle":374,"metaDescription":375,"mainTitle":6718,"subtitle":393,"heroImage":6733,"ctaButton":416,"ctaLink":417},[373],{"data":6719,"content":6720,"nodeType":74},{},[6721,6727],{"data":6722,"content":6723,"nodeType":78},{},[6724],{"data":6725,"marks":6726,"value":385,"nodeType":82},{},[],{"data":6728,"content":6729,"nodeType":87},{},[6730],{"data":6731,"marks":6732,"value":392,"nodeType":82},{},[],{"metadata":6734,"sys":6737,"fields":6742},{"tags":6735,"concepts":6736},[],[],{"space":6738,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6740,"publishedVersion":62,"revision":44,"locale":29},{"sys":6739},{"type":12,"linkType":13,"id":14},{"sys":6741},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6743},{"url":408,"details":6744,"fileName":414,"contentType":415},{"size":410,"image":6745},{"width":412,"height":413},{"sys":6747,"fields":6750},{"id":6748,"createdAt":6749},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":6751,"slug":6752,"articleIntro":6751,"category":6753},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[6754],{"metadata":6755,"sys":6758,"fields":6765},{"tags":6756,"concepts":6757},[],[],{"space":6759,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6761,"publishedVersion":364,"revision":62,"contentType":6763,"locale":29},{"sys":6760},{"type":12,"linkType":13,"id":14},{"sys":6762},{"id":21,"type":12,"linkType":22},{"sys":6764},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6766,"metaTitle":374,"metaDescription":375,"mainTitle":6767,"subtitle":393,"heroImage":6782,"ctaButton":416,"ctaLink":417},[373],{"data":6768,"content":6769,"nodeType":74},{},[6770,6776],{"data":6771,"content":6772,"nodeType":78},{},[6773],{"data":6774,"marks":6775,"value":385,"nodeType":82},{},[],{"data":6777,"content":6778,"nodeType":87},{},[6779],{"data":6780,"marks":6781,"value":392,"nodeType":82},{},[],{"metadata":6783,"sys":6786,"fields":6791},{"tags":6784,"concepts":6785},[],[],{"space":6787,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6789,"publishedVersion":62,"revision":44,"locale":29},{"sys":6788},{"type":12,"linkType":13,"id":14},{"sys":6790},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6792},{"url":408,"details":6793,"fileName":414,"contentType":415},{"size":410,"image":6794},{"width":412,"height":413},{"sys":6796,"fields":6799},{"id":6797,"createdAt":6798},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":6800,"slug":6801,"articleIntro":6800,"category":6802},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[6803],{"metadata":6804,"sys":6807,"fields":6814},{"tags":6805,"concepts":6806},[],[],{"space":6808,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6810,"publishedVersion":364,"revision":62,"contentType":6812,"locale":29},{"sys":6809},{"type":12,"linkType":13,"id":14},{"sys":6811},{"id":21,"type":12,"linkType":22},{"sys":6813},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6815,"metaTitle":374,"metaDescription":375,"mainTitle":6816,"subtitle":393,"heroImage":6831,"ctaButton":416,"ctaLink":417},[373],{"data":6817,"content":6818,"nodeType":74},{},[6819,6825],{"data":6820,"content":6821,"nodeType":78},{},[6822],{"data":6823,"marks":6824,"value":385,"nodeType":82},{},[],{"data":6826,"content":6827,"nodeType":87},{},[6828],{"data":6829,"marks":6830,"value":392,"nodeType":82},{},[],{"metadata":6832,"sys":6835,"fields":6840},{"tags":6833,"concepts":6834},[],[],{"space":6836,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6838,"publishedVersion":62,"revision":44,"locale":29},{"sys":6837},{"type":12,"linkType":13,"id":14},{"sys":6839},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6841},{"url":408,"details":6842,"fileName":414,"contentType":415},{"size":410,"image":6843},{"width":412,"height":413},{"sys":6845,"fields":6848},{"id":6846,"createdAt":6847},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":6849,"slug":6850,"articleIntro":6849,"category":6851},"Compte 502 - Actions propres","compte-502-actions-propres",[6852],{"metadata":6853,"sys":6856,"fields":6863},{"tags":6854,"concepts":6855},[],[],{"space":6857,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6859,"publishedVersion":364,"revision":62,"contentType":6861,"locale":29},{"sys":6858},{"type":12,"linkType":13,"id":14},{"sys":6860},{"id":21,"type":12,"linkType":22},{"sys":6862},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6864,"metaTitle":374,"metaDescription":375,"mainTitle":6865,"subtitle":393,"heroImage":6880,"ctaButton":416,"ctaLink":417},[373],{"data":6866,"content":6867,"nodeType":74},{},[6868,6874],{"data":6869,"content":6870,"nodeType":78},{},[6871],{"data":6872,"marks":6873,"value":385,"nodeType":82},{},[],{"data":6875,"content":6876,"nodeType":87},{},[6877],{"data":6878,"marks":6879,"value":392,"nodeType":82},{},[],{"metadata":6881,"sys":6884,"fields":6889},{"tags":6882,"concepts":6883},[],[],{"space":6885,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6887,"publishedVersion":62,"revision":44,"locale":29},{"sys":6886},{"type":12,"linkType":13,"id":14},{"sys":6888},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6890},{"url":408,"details":6891,"fileName":414,"contentType":415},{"size":410,"image":6892},{"width":412,"height":413},{"sys":6894,"fields":6897},{"id":6895,"createdAt":6896},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":6898,"slug":6899,"articleIntro":6898,"category":6900},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[6901],{"metadata":6902,"sys":6905,"fields":6912},{"tags":6903,"concepts":6904},[],[],{"space":6906,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6908,"publishedVersion":364,"revision":62,"contentType":6910,"locale":29},{"sys":6907},{"type":12,"linkType":13,"id":14},{"sys":6909},{"id":21,"type":12,"linkType":22},{"sys":6911},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6913,"metaTitle":374,"metaDescription":375,"mainTitle":6914,"subtitle":393,"heroImage":6929,"ctaButton":416,"ctaLink":417},[373],{"data":6915,"content":6916,"nodeType":74},{},[6917,6923],{"data":6918,"content":6919,"nodeType":78},{},[6920],{"data":6921,"marks":6922,"value":385,"nodeType":82},{},[],{"data":6924,"content":6925,"nodeType":87},{},[6926],{"data":6927,"marks":6928,"value":392,"nodeType":82},{},[],{"metadata":6930,"sys":6933,"fields":6938},{"tags":6931,"concepts":6932},[],[],{"space":6934,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6936,"publishedVersion":62,"revision":44,"locale":29},{"sys":6935},{"type":12,"linkType":13,"id":14},{"sys":6937},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6939},{"url":408,"details":6940,"fileName":414,"contentType":415},{"size":410,"image":6941},{"width":412,"height":413},{"sys":6943,"fields":6946},{"id":6944,"createdAt":6945},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":6947,"slug":6948,"articleIntro":6947,"category":6949},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[6950],{"metadata":6951,"sys":6954,"fields":6961},{"tags":6952,"concepts":6953},[],[],{"space":6955,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6957,"publishedVersion":364,"revision":62,"contentType":6959,"locale":29},{"sys":6956},{"type":12,"linkType":13,"id":14},{"sys":6958},{"id":21,"type":12,"linkType":22},{"sys":6960},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6962,"metaTitle":374,"metaDescription":375,"mainTitle":6963,"subtitle":393,"heroImage":6978,"ctaButton":416,"ctaLink":417},[373],{"data":6964,"content":6965,"nodeType":74},{},[6966,6972],{"data":6967,"content":6968,"nodeType":78},{},[6969],{"data":6970,"marks":6971,"value":385,"nodeType":82},{},[],{"data":6973,"content":6974,"nodeType":87},{},[6975],{"data":6976,"marks":6977,"value":392,"nodeType":82},{},[],{"metadata":6979,"sys":6982,"fields":6987},{"tags":6980,"concepts":6981},[],[],{"space":6983,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":6985,"publishedVersion":62,"revision":44,"locale":29},{"sys":6984},{"type":12,"linkType":13,"id":14},{"sys":6986},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":6988},{"url":408,"details":6989,"fileName":414,"contentType":415},{"size":410,"image":6990},{"width":412,"height":413},{"sys":6992,"fields":6995},{"id":6993,"createdAt":6994},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":6996,"slug":6997,"articleIntro":6996,"category":6998},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[6999],{"metadata":7000,"sys":7003,"fields":7010},{"tags":7001,"concepts":7002},[],[],{"space":7004,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7006,"publishedVersion":364,"revision":62,"contentType":7008,"locale":29},{"sys":7005},{"type":12,"linkType":13,"id":14},{"sys":7007},{"id":21,"type":12,"linkType":22},{"sys":7009},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7011,"metaTitle":374,"metaDescription":375,"mainTitle":7012,"subtitle":393,"heroImage":7027,"ctaButton":416,"ctaLink":417},[373],{"data":7013,"content":7014,"nodeType":74},{},[7015,7021],{"data":7016,"content":7017,"nodeType":78},{},[7018],{"data":7019,"marks":7020,"value":385,"nodeType":82},{},[],{"data":7022,"content":7023,"nodeType":87},{},[7024],{"data":7025,"marks":7026,"value":392,"nodeType":82},{},[],{"metadata":7028,"sys":7031,"fields":7036},{"tags":7029,"concepts":7030},[],[],{"space":7032,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7034,"publishedVersion":62,"revision":44,"locale":29},{"sys":7033},{"type":12,"linkType":13,"id":14},{"sys":7035},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7037},{"url":408,"details":7038,"fileName":414,"contentType":415},{"size":410,"image":7039},{"width":412,"height":413},{"sys":7041,"fields":7044},{"id":7042,"createdAt":7043},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":7045,"slug":7046,"articleIntro":-1,"category":7047},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[7048],{"metadata":7049,"sys":7052,"fields":7059},{"tags":7050,"concepts":7051},[],[],{"space":7053,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7055,"publishedVersion":364,"revision":62,"contentType":7057,"locale":29},{"sys":7054},{"type":12,"linkType":13,"id":14},{"sys":7056},{"id":21,"type":12,"linkType":22},{"sys":7058},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7060,"metaTitle":374,"metaDescription":375,"mainTitle":7061,"subtitle":393,"heroImage":7076,"ctaButton":416,"ctaLink":417},[373],{"data":7062,"content":7063,"nodeType":74},{},[7064,7070],{"data":7065,"content":7066,"nodeType":78},{},[7067],{"data":7068,"marks":7069,"value":385,"nodeType":82},{},[],{"data":7071,"content":7072,"nodeType":87},{},[7073],{"data":7074,"marks":7075,"value":392,"nodeType":82},{},[],{"metadata":7077,"sys":7080,"fields":7085},{"tags":7078,"concepts":7079},[],[],{"space":7081,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7083,"publishedVersion":62,"revision":44,"locale":29},{"sys":7082},{"type":12,"linkType":13,"id":14},{"sys":7084},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7086},{"url":408,"details":7087,"fileName":414,"contentType":415},{"size":410,"image":7088},{"width":412,"height":413},{"sys":7090,"fields":7093},{"id":7091,"createdAt":7092},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":7094,"slug":7095,"articleIntro":7094,"category":7096},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[7097],{"metadata":7098,"sys":7101,"fields":7108},{"tags":7099,"concepts":7100},[],[],{"space":7102,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7104,"publishedVersion":364,"revision":62,"contentType":7106,"locale":29},{"sys":7103},{"type":12,"linkType":13,"id":14},{"sys":7105},{"id":21,"type":12,"linkType":22},{"sys":7107},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7109,"metaTitle":374,"metaDescription":375,"mainTitle":7110,"subtitle":393,"heroImage":7125,"ctaButton":416,"ctaLink":417},[373],{"data":7111,"content":7112,"nodeType":74},{},[7113,7119],{"data":7114,"content":7115,"nodeType":78},{},[7116],{"data":7117,"marks":7118,"value":385,"nodeType":82},{},[],{"data":7120,"content":7121,"nodeType":87},{},[7122],{"data":7123,"marks":7124,"value":392,"nodeType":82},{},[],{"metadata":7126,"sys":7129,"fields":7134},{"tags":7127,"concepts":7128},[],[],{"space":7130,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7132,"publishedVersion":62,"revision":44,"locale":29},{"sys":7131},{"type":12,"linkType":13,"id":14},{"sys":7133},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7135},{"url":408,"details":7136,"fileName":414,"contentType":415},{"size":410,"image":7137},{"width":412,"height":413},{"sys":7139,"fields":7142},{"id":7140,"createdAt":7141},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":7143,"slug":7144,"articleIntro":-1,"category":7145},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[7146],{"metadata":7147,"sys":7150,"fields":7157},{"tags":7148,"concepts":7149},[],[],{"space":7151,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7153,"publishedVersion":364,"revision":62,"contentType":7155,"locale":29},{"sys":7152},{"type":12,"linkType":13,"id":14},{"sys":7154},{"id":21,"type":12,"linkType":22},{"sys":7156},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7158,"metaTitle":374,"metaDescription":375,"mainTitle":7159,"subtitle":393,"heroImage":7174,"ctaButton":416,"ctaLink":417},[373],{"data":7160,"content":7161,"nodeType":74},{},[7162,7168],{"data":7163,"content":7164,"nodeType":78},{},[7165],{"data":7166,"marks":7167,"value":385,"nodeType":82},{},[],{"data":7169,"content":7170,"nodeType":87},{},[7171],{"data":7172,"marks":7173,"value":392,"nodeType":82},{},[],{"metadata":7175,"sys":7178,"fields":7183},{"tags":7176,"concepts":7177},[],[],{"space":7179,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7181,"publishedVersion":62,"revision":44,"locale":29},{"sys":7180},{"type":12,"linkType":13,"id":14},{"sys":7182},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7184},{"url":408,"details":7185,"fileName":414,"contentType":415},{"size":410,"image":7186},{"width":412,"height":413},{"sys":7188,"fields":7191},{"id":7189,"createdAt":7190},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":7192,"slug":7193,"articleIntro":7192,"category":7194},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[7195],{"metadata":7196,"sys":7199,"fields":7206},{"tags":7197,"concepts":7198},[],[],{"space":7200,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7202,"publishedVersion":364,"revision":62,"contentType":7204,"locale":29},{"sys":7201},{"type":12,"linkType":13,"id":14},{"sys":7203},{"id":21,"type":12,"linkType":22},{"sys":7205},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7207,"metaTitle":374,"metaDescription":375,"mainTitle":7208,"subtitle":393,"heroImage":7223,"ctaButton":416,"ctaLink":417},[373],{"data":7209,"content":7210,"nodeType":74},{},[7211,7217],{"data":7212,"content":7213,"nodeType":78},{},[7214],{"data":7215,"marks":7216,"value":385,"nodeType":82},{},[],{"data":7218,"content":7219,"nodeType":87},{},[7220],{"data":7221,"marks":7222,"value":392,"nodeType":82},{},[],{"metadata":7224,"sys":7227,"fields":7232},{"tags":7225,"concepts":7226},[],[],{"space":7228,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7230,"publishedVersion":62,"revision":44,"locale":29},{"sys":7229},{"type":12,"linkType":13,"id":14},{"sys":7231},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7233},{"url":408,"details":7234,"fileName":414,"contentType":415},{"size":410,"image":7235},{"width":412,"height":413},{"sys":7237,"fields":7240},{"id":7238,"createdAt":7239},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":7241,"slug":7242,"articleIntro":7243,"category":7244},"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. ",[7245],{"metadata":7246,"sys":7249,"fields":7256},{"tags":7247,"concepts":7248},[],[],{"space":7250,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7252,"publishedVersion":364,"revision":62,"contentType":7254,"locale":29},{"sys":7251},{"type":12,"linkType":13,"id":14},{"sys":7253},{"id":21,"type":12,"linkType":22},{"sys":7255},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7257,"metaTitle":374,"metaDescription":375,"mainTitle":7258,"subtitle":393,"heroImage":7273,"ctaButton":416,"ctaLink":417},[373],{"data":7259,"content":7260,"nodeType":74},{},[7261,7267],{"data":7262,"content":7263,"nodeType":78},{},[7264],{"data":7265,"marks":7266,"value":385,"nodeType":82},{},[],{"data":7268,"content":7269,"nodeType":87},{},[7270],{"data":7271,"marks":7272,"value":392,"nodeType":82},{},[],{"metadata":7274,"sys":7277,"fields":7282},{"tags":7275,"concepts":7276},[],[],{"space":7278,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7280,"publishedVersion":62,"revision":44,"locale":29},{"sys":7279},{"type":12,"linkType":13,"id":14},{"sys":7281},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7283},{"url":408,"details":7284,"fileName":414,"contentType":415},{"size":410,"image":7285},{"width":412,"height":413},{"sys":7287,"fields":7290},{"id":7288,"createdAt":7289},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":7291,"slug":7292,"articleIntro":7291,"category":7293},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[7294],{"metadata":7295,"sys":7298,"fields":7305},{"tags":7296,"concepts":7297},[],[],{"space":7299,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7301,"publishedVersion":364,"revision":62,"contentType":7303,"locale":29},{"sys":7300},{"type":12,"linkType":13,"id":14},{"sys":7302},{"id":21,"type":12,"linkType":22},{"sys":7304},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7306,"metaTitle":374,"metaDescription":375,"mainTitle":7307,"subtitle":393,"heroImage":7322,"ctaButton":416,"ctaLink":417},[373],{"data":7308,"content":7309,"nodeType":74},{},[7310,7316],{"data":7311,"content":7312,"nodeType":78},{},[7313],{"data":7314,"marks":7315,"value":385,"nodeType":82},{},[],{"data":7317,"content":7318,"nodeType":87},{},[7319],{"data":7320,"marks":7321,"value":392,"nodeType":82},{},[],{"metadata":7323,"sys":7326,"fields":7331},{"tags":7324,"concepts":7325},[],[],{"space":7327,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7329,"publishedVersion":62,"revision":44,"locale":29},{"sys":7328},{"type":12,"linkType":13,"id":14},{"sys":7330},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7332},{"url":408,"details":7333,"fileName":414,"contentType":415},{"size":410,"image":7334},{"width":412,"height":413},{"sys":7336,"fields":7339},{"id":7337,"createdAt":7338},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":7340,"slug":7341,"articleIntro":7340,"category":7342},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[7343],{"metadata":7344,"sys":7347,"fields":7354},{"tags":7345,"concepts":7346},[],[],{"space":7348,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7350,"publishedVersion":364,"revision":62,"contentType":7352,"locale":29},{"sys":7349},{"type":12,"linkType":13,"id":14},{"sys":7351},{"id":21,"type":12,"linkType":22},{"sys":7353},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7355,"metaTitle":374,"metaDescription":375,"mainTitle":7356,"subtitle":393,"heroImage":7371,"ctaButton":416,"ctaLink":417},[373],{"data":7357,"content":7358,"nodeType":74},{},[7359,7365],{"data":7360,"content":7361,"nodeType":78},{},[7362],{"data":7363,"marks":7364,"value":385,"nodeType":82},{},[],{"data":7366,"content":7367,"nodeType":87},{},[7368],{"data":7369,"marks":7370,"value":392,"nodeType":82},{},[],{"metadata":7372,"sys":7375,"fields":7380},{"tags":7373,"concepts":7374},[],[],{"space":7376,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7378,"publishedVersion":62,"revision":44,"locale":29},{"sys":7377},{"type":12,"linkType":13,"id":14},{"sys":7379},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7381},{"url":408,"details":7382,"fileName":414,"contentType":415},{"size":410,"image":7383},{"width":412,"height":413},{"sys":7385,"fields":7388},{"id":7386,"createdAt":7387},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":7389,"slug":7390,"articleIntro":-1,"category":7391},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[7392],{"metadata":7393,"sys":7396,"fields":7403},{"tags":7394,"concepts":7395},[],[],{"space":7397,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7399,"publishedVersion":364,"revision":62,"contentType":7401,"locale":29},{"sys":7398},{"type":12,"linkType":13,"id":14},{"sys":7400},{"id":21,"type":12,"linkType":22},{"sys":7402},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7404,"metaTitle":374,"metaDescription":375,"mainTitle":7405,"subtitle":393,"heroImage":7420,"ctaButton":416,"ctaLink":417},[373],{"data":7406,"content":7407,"nodeType":74},{},[7408,7414],{"data":7409,"content":7410,"nodeType":78},{},[7411],{"data":7412,"marks":7413,"value":385,"nodeType":82},{},[],{"data":7415,"content":7416,"nodeType":87},{},[7417],{"data":7418,"marks":7419,"value":392,"nodeType":82},{},[],{"metadata":7421,"sys":7424,"fields":7429},{"tags":7422,"concepts":7423},[],[],{"space":7425,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7427,"publishedVersion":62,"revision":44,"locale":29},{"sys":7426},{"type":12,"linkType":13,"id":14},{"sys":7428},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7430},{"url":408,"details":7431,"fileName":414,"contentType":415},{"size":410,"image":7432},{"width":412,"height":413},{"sys":7434,"fields":7437},{"id":7435,"createdAt":7436},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":7438,"slug":7439,"articleIntro":7438,"category":7440},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[7441],{"metadata":7442,"sys":7445,"fields":7452},{"tags":7443,"concepts":7444},[],[],{"space":7446,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7448,"publishedVersion":364,"revision":62,"contentType":7450,"locale":29},{"sys":7447},{"type":12,"linkType":13,"id":14},{"sys":7449},{"id":21,"type":12,"linkType":22},{"sys":7451},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7453,"metaTitle":374,"metaDescription":375,"mainTitle":7454,"subtitle":393,"heroImage":7469,"ctaButton":416,"ctaLink":417},[373],{"data":7455,"content":7456,"nodeType":74},{},[7457,7463],{"data":7458,"content":7459,"nodeType":78},{},[7460],{"data":7461,"marks":7462,"value":385,"nodeType":82},{},[],{"data":7464,"content":7465,"nodeType":87},{},[7466],{"data":7467,"marks":7468,"value":392,"nodeType":82},{},[],{"metadata":7470,"sys":7473,"fields":7478},{"tags":7471,"concepts":7472},[],[],{"space":7474,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7476,"publishedVersion":62,"revision":44,"locale":29},{"sys":7475},{"type":12,"linkType":13,"id":14},{"sys":7477},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7479},{"url":408,"details":7480,"fileName":414,"contentType":415},{"size":410,"image":7481},{"width":412,"height":413},{"sys":7483,"fields":7486},{"id":7484,"createdAt":7485},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":7487,"slug":7488,"articleIntro":7487,"category":7489},"1688 - Intérêts courus","compte-1688-interets-courus",[7490],{"metadata":7491,"sys":7494,"fields":7501},{"tags":7492,"concepts":7493},[],[],{"space":7495,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7497,"publishedVersion":364,"revision":62,"contentType":7499,"locale":29},{"sys":7496},{"type":12,"linkType":13,"id":14},{"sys":7498},{"id":21,"type":12,"linkType":22},{"sys":7500},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7502,"metaTitle":374,"metaDescription":375,"mainTitle":7503,"subtitle":393,"heroImage":7518,"ctaButton":416,"ctaLink":417},[373],{"data":7504,"content":7505,"nodeType":74},{},[7506,7512],{"data":7507,"content":7508,"nodeType":78},{},[7509],{"data":7510,"marks":7511,"value":385,"nodeType":82},{},[],{"data":7513,"content":7514,"nodeType":87},{},[7515],{"data":7516,"marks":7517,"value":392,"nodeType":82},{},[],{"metadata":7519,"sys":7522,"fields":7527},{"tags":7520,"concepts":7521},[],[],{"space":7523,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7525,"publishedVersion":62,"revision":44,"locale":29},{"sys":7524},{"type":12,"linkType":13,"id":14},{"sys":7526},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7528},{"url":408,"details":7529,"fileName":414,"contentType":415},{"size":410,"image":7530},{"width":412,"height":413},{"sys":7532,"fields":7535},{"id":7533,"createdAt":7534},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":7536,"slug":7537,"articleIntro":-1,"category":7538},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[7539],{"metadata":7540,"sys":7543,"fields":7550},{"tags":7541,"concepts":7542},[],[],{"space":7544,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7546,"publishedVersion":364,"revision":62,"contentType":7548,"locale":29},{"sys":7545},{"type":12,"linkType":13,"id":14},{"sys":7547},{"id":21,"type":12,"linkType":22},{"sys":7549},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7551,"metaTitle":374,"metaDescription":375,"mainTitle":7552,"subtitle":393,"heroImage":7567,"ctaButton":416,"ctaLink":417},[373],{"data":7553,"content":7554,"nodeType":74},{},[7555,7561],{"data":7556,"content":7557,"nodeType":78},{},[7558],{"data":7559,"marks":7560,"value":385,"nodeType":82},{},[],{"data":7562,"content":7563,"nodeType":87},{},[7564],{"data":7565,"marks":7566,"value":392,"nodeType":82},{},[],{"metadata":7568,"sys":7571,"fields":7576},{"tags":7569,"concepts":7570},[],[],{"space":7572,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7574,"publishedVersion":62,"revision":44,"locale":29},{"sys":7573},{"type":12,"linkType":13,"id":14},{"sys":7575},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7577},{"url":408,"details":7578,"fileName":414,"contentType":415},{"size":410,"image":7579},{"width":412,"height":413},{"sys":7581,"fields":7584},{"id":7582,"createdAt":7583},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":7585,"slug":7586,"articleIntro":7585,"category":7587},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[7588],{"metadata":7589,"sys":7592,"fields":7599},{"tags":7590,"concepts":7591},[],[],{"space":7593,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7595,"publishedVersion":364,"revision":62,"contentType":7597,"locale":29},{"sys":7594},{"type":12,"linkType":13,"id":14},{"sys":7596},{"id":21,"type":12,"linkType":22},{"sys":7598},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7600,"metaTitle":374,"metaDescription":375,"mainTitle":7601,"subtitle":393,"heroImage":7616,"ctaButton":416,"ctaLink":417},[373],{"data":7602,"content":7603,"nodeType":74},{},[7604,7610],{"data":7605,"content":7606,"nodeType":78},{},[7607],{"data":7608,"marks":7609,"value":385,"nodeType":82},{},[],{"data":7611,"content":7612,"nodeType":87},{},[7613],{"data":7614,"marks":7615,"value":392,"nodeType":82},{},[],{"metadata":7617,"sys":7620,"fields":7625},{"tags":7618,"concepts":7619},[],[],{"space":7621,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7623,"publishedVersion":62,"revision":44,"locale":29},{"sys":7622},{"type":12,"linkType":13,"id":14},{"sys":7624},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7626},{"url":408,"details":7627,"fileName":414,"contentType":415},{"size":410,"image":7628},{"width":412,"height":413},{"sys":7630,"fields":7633},{"id":7631,"createdAt":7632},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":7634,"slug":7635,"articleIntro":7634,"category":7636},"Compte 508 - Obligations","compte-508-obligations",[7637],{"metadata":7638,"sys":7641,"fields":7648},{"tags":7639,"concepts":7640},[],[],{"space":7642,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7644,"publishedVersion":364,"revision":62,"contentType":7646,"locale":29},{"sys":7643},{"type":12,"linkType":13,"id":14},{"sys":7645},{"id":21,"type":12,"linkType":22},{"sys":7647},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7649,"metaTitle":374,"metaDescription":375,"mainTitle":7650,"subtitle":393,"heroImage":7665,"ctaButton":416,"ctaLink":417},[373],{"data":7651,"content":7652,"nodeType":74},{},[7653,7659],{"data":7654,"content":7655,"nodeType":78},{},[7656],{"data":7657,"marks":7658,"value":385,"nodeType":82},{},[],{"data":7660,"content":7661,"nodeType":87},{},[7662],{"data":7663,"marks":7664,"value":392,"nodeType":82},{},[],{"metadata":7666,"sys":7669,"fields":7674},{"tags":7667,"concepts":7668},[],[],{"space":7670,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7672,"publishedVersion":62,"revision":44,"locale":29},{"sys":7671},{"type":12,"linkType":13,"id":14},{"sys":7673},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7675},{"url":408,"details":7676,"fileName":414,"contentType":415},{"size":410,"image":7677},{"width":412,"height":413},{"sys":7679,"fields":7682},{"id":7680,"createdAt":7681},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":7683,"slug":7684,"articleIntro":-1,"category":7685},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[7686],{"metadata":7687,"sys":7690,"fields":7697},{"tags":7688,"concepts":7689},[],[],{"space":7691,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7693,"publishedVersion":364,"revision":62,"contentType":7695,"locale":29},{"sys":7692},{"type":12,"linkType":13,"id":14},{"sys":7694},{"id":21,"type":12,"linkType":22},{"sys":7696},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7698,"metaTitle":374,"metaDescription":375,"mainTitle":7699,"subtitle":393,"heroImage":7714,"ctaButton":416,"ctaLink":417},[373],{"data":7700,"content":7701,"nodeType":74},{},[7702,7708],{"data":7703,"content":7704,"nodeType":78},{},[7705],{"data":7706,"marks":7707,"value":385,"nodeType":82},{},[],{"data":7709,"content":7710,"nodeType":87},{},[7711],{"data":7712,"marks":7713,"value":392,"nodeType":82},{},[],{"metadata":7715,"sys":7718,"fields":7723},{"tags":7716,"concepts":7717},[],[],{"space":7719,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7721,"publishedVersion":62,"revision":44,"locale":29},{"sys":7720},{"type":12,"linkType":13,"id":14},{"sys":7722},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7724},{"url":408,"details":7725,"fileName":414,"contentType":415},{"size":410,"image":7726},{"width":412,"height":413},{"sys":7728,"fields":7731},{"id":7729,"createdAt":7730},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":7732,"slug":7733,"articleIntro":7732,"category":7734},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[7735],{"metadata":7736,"sys":7739,"fields":7746},{"tags":7737,"concepts":7738},[],[],{"space":7740,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7742,"publishedVersion":364,"revision":62,"contentType":7744,"locale":29},{"sys":7741},{"type":12,"linkType":13,"id":14},{"sys":7743},{"id":21,"type":12,"linkType":22},{"sys":7745},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7747,"metaTitle":374,"metaDescription":375,"mainTitle":7748,"subtitle":393,"heroImage":7763,"ctaButton":416,"ctaLink":417},[373],{"data":7749,"content":7750,"nodeType":74},{},[7751,7757],{"data":7752,"content":7753,"nodeType":78},{},[7754],{"data":7755,"marks":7756,"value":385,"nodeType":82},{},[],{"data":7758,"content":7759,"nodeType":87},{},[7760],{"data":7761,"marks":7762,"value":392,"nodeType":82},{},[],{"metadata":7764,"sys":7767,"fields":7772},{"tags":7765,"concepts":7766},[],[],{"space":7768,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7770,"publishedVersion":62,"revision":44,"locale":29},{"sys":7769},{"type":12,"linkType":13,"id":14},{"sys":7771},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7773},{"url":408,"details":7774,"fileName":414,"contentType":415},{"size":410,"image":7775},{"width":412,"height":413},{"sys":7777,"fields":7780},{"id":7778,"createdAt":7779},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":7781,"slug":7782,"articleIntro":7781,"category":7783},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[7784],{"metadata":7785,"sys":7788,"fields":7795},{"tags":7786,"concepts":7787},[],[],{"space":7789,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7791,"publishedVersion":364,"revision":62,"contentType":7793,"locale":29},{"sys":7790},{"type":12,"linkType":13,"id":14},{"sys":7792},{"id":21,"type":12,"linkType":22},{"sys":7794},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7796,"metaTitle":374,"metaDescription":375,"mainTitle":7797,"subtitle":393,"heroImage":7812,"ctaButton":416,"ctaLink":417},[373],{"data":7798,"content":7799,"nodeType":74},{},[7800,7806],{"data":7801,"content":7802,"nodeType":78},{},[7803],{"data":7804,"marks":7805,"value":385,"nodeType":82},{},[],{"data":7807,"content":7808,"nodeType":87},{},[7809],{"data":7810,"marks":7811,"value":392,"nodeType":82},{},[],{"metadata":7813,"sys":7816,"fields":7821},{"tags":7814,"concepts":7815},[],[],{"space":7817,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7819,"publishedVersion":62,"revision":44,"locale":29},{"sys":7818},{"type":12,"linkType":13,"id":14},{"sys":7820},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7822},{"url":408,"details":7823,"fileName":414,"contentType":415},{"size":410,"image":7824},{"width":412,"height":413},{"sys":7826,"fields":7829},{"id":7827,"createdAt":7828},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":7830,"slug":7831,"articleIntro":-1,"category":7832},"Compte 518 - Intérêts courus","compte-518-interets-courus",[7833],{"metadata":7834,"sys":7837,"fields":7844},{"tags":7835,"concepts":7836},[],[],{"space":7838,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7840,"publishedVersion":364,"revision":62,"contentType":7842,"locale":29},{"sys":7839},{"type":12,"linkType":13,"id":14},{"sys":7841},{"id":21,"type":12,"linkType":22},{"sys":7843},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7845,"metaTitle":374,"metaDescription":375,"mainTitle":7846,"subtitle":393,"heroImage":7861,"ctaButton":416,"ctaLink":417},[373],{"data":7847,"content":7848,"nodeType":74},{},[7849,7855],{"data":7850,"content":7851,"nodeType":78},{},[7852],{"data":7853,"marks":7854,"value":385,"nodeType":82},{},[],{"data":7856,"content":7857,"nodeType":87},{},[7858],{"data":7859,"marks":7860,"value":392,"nodeType":82},{},[],{"metadata":7862,"sys":7865,"fields":7870},{"tags":7863,"concepts":7864},[],[],{"space":7866,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7868,"publishedVersion":62,"revision":44,"locale":29},{"sys":7867},{"type":12,"linkType":13,"id":14},{"sys":7869},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7871},{"url":408,"details":7872,"fileName":414,"contentType":415},{"size":410,"image":7873},{"width":412,"height":413},{"sys":7875,"fields":7878},{"id":7876,"createdAt":7877},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":7879,"slug":7880,"articleIntro":7879,"category":7881},"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",[7882],{"metadata":7883,"sys":7886,"fields":7893},{"tags":7884,"concepts":7885},[],[],{"space":7887,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7889,"publishedVersion":364,"revision":62,"contentType":7891,"locale":29},{"sys":7888},{"type":12,"linkType":13,"id":14},{"sys":7890},{"id":21,"type":12,"linkType":22},{"sys":7892},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7894,"metaTitle":374,"metaDescription":375,"mainTitle":7895,"subtitle":393,"heroImage":7910,"ctaButton":416,"ctaLink":417},[373],{"data":7896,"content":7897,"nodeType":74},{},[7898,7904],{"data":7899,"content":7900,"nodeType":78},{},[7901],{"data":7902,"marks":7903,"value":385,"nodeType":82},{},[],{"data":7905,"content":7906,"nodeType":87},{},[7907],{"data":7908,"marks":7909,"value":392,"nodeType":82},{},[],{"metadata":7911,"sys":7914,"fields":7919},{"tags":7912,"concepts":7913},[],[],{"space":7915,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7917,"publishedVersion":62,"revision":44,"locale":29},{"sys":7916},{"type":12,"linkType":13,"id":14},{"sys":7918},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7920},{"url":408,"details":7921,"fileName":414,"contentType":415},{"size":410,"image":7922},{"width":412,"height":413},{"sys":7924,"fields":7927},{"id":7925,"createdAt":7926},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":7928,"slug":7929,"articleIntro":7928,"category":7930},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[7931],{"metadata":7932,"sys":7935,"fields":7942},{"tags":7933,"concepts":7934},[],[],{"space":7936,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7938,"publishedVersion":364,"revision":62,"contentType":7940,"locale":29},{"sys":7937},{"type":12,"linkType":13,"id":14},{"sys":7939},{"id":21,"type":12,"linkType":22},{"sys":7941},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7943,"metaTitle":374,"metaDescription":375,"mainTitle":7944,"subtitle":393,"heroImage":7959,"ctaButton":416,"ctaLink":417},[373],{"data":7945,"content":7946,"nodeType":74},{},[7947,7953],{"data":7948,"content":7949,"nodeType":78},{},[7950],{"data":7951,"marks":7952,"value":385,"nodeType":82},{},[],{"data":7954,"content":7955,"nodeType":87},{},[7956],{"data":7957,"marks":7958,"value":392,"nodeType":82},{},[],{"metadata":7960,"sys":7963,"fields":7968},{"tags":7961,"concepts":7962},[],[],{"space":7964,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":7966,"publishedVersion":62,"revision":44,"locale":29},{"sys":7965},{"type":12,"linkType":13,"id":14},{"sys":7967},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":7969},{"url":408,"details":7970,"fileName":414,"contentType":415},{"size":410,"image":7971},{"width":412,"height":413},{"sys":7973,"fields":7976},{"id":7974,"createdAt":7975},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":7977,"slug":7978,"articleIntro":-1,"category":7979},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[7980],{"metadata":7981,"sys":7984,"fields":7991},{"tags":7982,"concepts":7983},[],[],{"space":7985,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7987,"publishedVersion":364,"revision":62,"contentType":7989,"locale":29},{"sys":7986},{"type":12,"linkType":13,"id":14},{"sys":7988},{"id":21,"type":12,"linkType":22},{"sys":7990},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7992,"metaTitle":374,"metaDescription":375,"mainTitle":7993,"subtitle":393,"heroImage":8008,"ctaButton":416,"ctaLink":417},[373],{"data":7994,"content":7995,"nodeType":74},{},[7996,8002],{"data":7997,"content":7998,"nodeType":78},{},[7999],{"data":8000,"marks":8001,"value":385,"nodeType":82},{},[],{"data":8003,"content":8004,"nodeType":87},{},[8005],{"data":8006,"marks":8007,"value":392,"nodeType":82},{},[],{"metadata":8009,"sys":8012,"fields":8017},{"tags":8010,"concepts":8011},[],[],{"space":8013,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8015,"publishedVersion":62,"revision":44,"locale":29},{"sys":8014},{"type":12,"linkType":13,"id":14},{"sys":8016},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8018},{"url":408,"details":8019,"fileName":414,"contentType":415},{"size":410,"image":8020},{"width":412,"height":413},{"sys":8022,"fields":8025},{"id":8023,"createdAt":8024},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":8026,"slug":8027,"articleIntro":-1,"category":8028},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[8029],{"metadata":8030,"sys":8033,"fields":8040},{"tags":8031,"concepts":8032},[],[],{"space":8034,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8036,"publishedVersion":364,"revision":62,"contentType":8038,"locale":29},{"sys":8035},{"type":12,"linkType":13,"id":14},{"sys":8037},{"id":21,"type":12,"linkType":22},{"sys":8039},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8041,"metaTitle":374,"metaDescription":375,"mainTitle":8042,"subtitle":393,"heroImage":8057,"ctaButton":416,"ctaLink":417},[373],{"data":8043,"content":8044,"nodeType":74},{},[8045,8051],{"data":8046,"content":8047,"nodeType":78},{},[8048],{"data":8049,"marks":8050,"value":385,"nodeType":82},{},[],{"data":8052,"content":8053,"nodeType":87},{},[8054],{"data":8055,"marks":8056,"value":392,"nodeType":82},{},[],{"metadata":8058,"sys":8061,"fields":8066},{"tags":8059,"concepts":8060},[],[],{"space":8062,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8064,"publishedVersion":62,"revision":44,"locale":29},{"sys":8063},{"type":12,"linkType":13,"id":14},{"sys":8065},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8067},{"url":408,"details":8068,"fileName":414,"contentType":415},{"size":410,"image":8069},{"width":412,"height":413},{"sys":8071,"fields":8074},{"id":8072,"createdAt":8073},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":8075,"slug":8076,"articleIntro":8075,"category":8077},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[8078],{"metadata":8079,"sys":8082,"fields":8089},{"tags":8080,"concepts":8081},[],[],{"space":8083,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8085,"publishedVersion":364,"revision":62,"contentType":8087,"locale":29},{"sys":8084},{"type":12,"linkType":13,"id":14},{"sys":8086},{"id":21,"type":12,"linkType":22},{"sys":8088},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8090,"metaTitle":374,"metaDescription":375,"mainTitle":8091,"subtitle":393,"heroImage":8106,"ctaButton":416,"ctaLink":417},[373],{"data":8092,"content":8093,"nodeType":74},{},[8094,8100],{"data":8095,"content":8096,"nodeType":78},{},[8097],{"data":8098,"marks":8099,"value":385,"nodeType":82},{},[],{"data":8101,"content":8102,"nodeType":87},{},[8103],{"data":8104,"marks":8105,"value":392,"nodeType":82},{},[],{"metadata":8107,"sys":8110,"fields":8115},{"tags":8108,"concepts":8109},[],[],{"space":8111,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8113,"publishedVersion":62,"revision":44,"locale":29},{"sys":8112},{"type":12,"linkType":13,"id":14},{"sys":8114},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8116},{"url":408,"details":8117,"fileName":414,"contentType":415},{"size":410,"image":8118},{"width":412,"height":413},{"sys":8120,"fields":8123},{"id":8121,"createdAt":8122},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":8124,"slug":8125,"articleIntro":8124,"category":8126},"1681 - Autres emprunts","compte-1681-autres-emprunts",[8127],{"metadata":8128,"sys":8131,"fields":8138},{"tags":8129,"concepts":8130},[],[],{"space":8132,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8134,"publishedVersion":364,"revision":62,"contentType":8136,"locale":29},{"sys":8133},{"type":12,"linkType":13,"id":14},{"sys":8135},{"id":21,"type":12,"linkType":22},{"sys":8137},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8139,"metaTitle":374,"metaDescription":375,"mainTitle":8140,"subtitle":393,"heroImage":8155,"ctaButton":416,"ctaLink":417},[373],{"data":8141,"content":8142,"nodeType":74},{},[8143,8149],{"data":8144,"content":8145,"nodeType":78},{},[8146],{"data":8147,"marks":8148,"value":385,"nodeType":82},{},[],{"data":8150,"content":8151,"nodeType":87},{},[8152],{"data":8153,"marks":8154,"value":392,"nodeType":82},{},[],{"metadata":8156,"sys":8159,"fields":8164},{"tags":8157,"concepts":8158},[],[],{"space":8160,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8162,"publishedVersion":62,"revision":44,"locale":29},{"sys":8161},{"type":12,"linkType":13,"id":14},{"sys":8163},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8165},{"url":408,"details":8166,"fileName":414,"contentType":415},{"size":410,"image":8167},{"width":412,"height":413},{"sys":8169,"fields":8172},{"id":8170,"createdAt":8171},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":8173,"slug":8174,"articleIntro":-1,"category":8175},"Compte 705 - Études","compte-705-etudes",[8176],{"metadata":8177,"sys":8180,"fields":8187},{"tags":8178,"concepts":8179},[],[],{"space":8181,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8183,"publishedVersion":364,"revision":62,"contentType":8185,"locale":29},{"sys":8182},{"type":12,"linkType":13,"id":14},{"sys":8184},{"id":21,"type":12,"linkType":22},{"sys":8186},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8188,"metaTitle":374,"metaDescription":375,"mainTitle":8189,"subtitle":393,"heroImage":8204,"ctaButton":416,"ctaLink":417},[373],{"data":8190,"content":8191,"nodeType":74},{},[8192,8198],{"data":8193,"content":8194,"nodeType":78},{},[8195],{"data":8196,"marks":8197,"value":385,"nodeType":82},{},[],{"data":8199,"content":8200,"nodeType":87},{},[8201],{"data":8202,"marks":8203,"value":392,"nodeType":82},{},[],{"metadata":8205,"sys":8208,"fields":8213},{"tags":8206,"concepts":8207},[],[],{"space":8209,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8211,"publishedVersion":62,"revision":44,"locale":29},{"sys":8210},{"type":12,"linkType":13,"id":14},{"sys":8212},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8214},{"url":408,"details":8215,"fileName":414,"contentType":415},{"size":410,"image":8216},{"width":412,"height":413},{"sys":8218,"fields":8221},{"id":8219,"createdAt":8220},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":8222,"slug":8223,"articleIntro":8222,"category":8224},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[8225],{"metadata":8226,"sys":8229,"fields":8236},{"tags":8227,"concepts":8228},[],[],{"space":8230,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8232,"publishedVersion":364,"revision":62,"contentType":8234,"locale":29},{"sys":8231},{"type":12,"linkType":13,"id":14},{"sys":8233},{"id":21,"type":12,"linkType":22},{"sys":8235},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8237,"metaTitle":374,"metaDescription":375,"mainTitle":8238,"subtitle":393,"heroImage":8253,"ctaButton":416,"ctaLink":417},[373],{"data":8239,"content":8240,"nodeType":74},{},[8241,8247],{"data":8242,"content":8243,"nodeType":78},{},[8244],{"data":8245,"marks":8246,"value":385,"nodeType":82},{},[],{"data":8248,"content":8249,"nodeType":87},{},[8250],{"data":8251,"marks":8252,"value":392,"nodeType":82},{},[],{"metadata":8254,"sys":8257,"fields":8262},{"tags":8255,"concepts":8256},[],[],{"space":8258,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8260,"publishedVersion":62,"revision":44,"locale":29},{"sys":8259},{"type":12,"linkType":13,"id":14},{"sys":8261},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8263},{"url":408,"details":8264,"fileName":414,"contentType":415},{"size":410,"image":8265},{"width":412,"height":413},{"sys":8267,"fields":8270},{"id":8268,"createdAt":8269},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":8271,"slug":8272,"articleIntro":-1,"category":8273},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[8274],{"metadata":8275,"sys":8278,"fields":8285},{"tags":8276,"concepts":8277},[],[],{"space":8279,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8281,"publishedVersion":364,"revision":62,"contentType":8283,"locale":29},{"sys":8280},{"type":12,"linkType":13,"id":14},{"sys":8282},{"id":21,"type":12,"linkType":22},{"sys":8284},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8286,"metaTitle":374,"metaDescription":375,"mainTitle":8287,"subtitle":393,"heroImage":8302,"ctaButton":416,"ctaLink":417},[373],{"data":8288,"content":8289,"nodeType":74},{},[8290,8296],{"data":8291,"content":8292,"nodeType":78},{},[8293],{"data":8294,"marks":8295,"value":385,"nodeType":82},{},[],{"data":8297,"content":8298,"nodeType":87},{},[8299],{"data":8300,"marks":8301,"value":392,"nodeType":82},{},[],{"metadata":8303,"sys":8306,"fields":8311},{"tags":8304,"concepts":8305},[],[],{"space":8307,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8309,"publishedVersion":62,"revision":44,"locale":29},{"sys":8308},{"type":12,"linkType":13,"id":14},{"sys":8310},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8312},{"url":408,"details":8313,"fileName":414,"contentType":415},{"size":410,"image":8314},{"width":412,"height":413},{"sys":8316,"fields":8319},{"id":8317,"createdAt":8318},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":8320,"slug":8321,"articleIntro":8320,"category":8322},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[8323],{"metadata":8324,"sys":8327,"fields":8334},{"tags":8325,"concepts":8326},[],[],{"space":8328,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8330,"publishedVersion":364,"revision":62,"contentType":8332,"locale":29},{"sys":8329},{"type":12,"linkType":13,"id":14},{"sys":8331},{"id":21,"type":12,"linkType":22},{"sys":8333},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8335,"metaTitle":374,"metaDescription":375,"mainTitle":8336,"subtitle":393,"heroImage":8351,"ctaButton":416,"ctaLink":417},[373],{"data":8337,"content":8338,"nodeType":74},{},[8339,8345],{"data":8340,"content":8341,"nodeType":78},{},[8342],{"data":8343,"marks":8344,"value":385,"nodeType":82},{},[],{"data":8346,"content":8347,"nodeType":87},{},[8348],{"data":8349,"marks":8350,"value":392,"nodeType":82},{},[],{"metadata":8352,"sys":8355,"fields":8360},{"tags":8353,"concepts":8354},[],[],{"space":8356,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8358,"publishedVersion":62,"revision":44,"locale":29},{"sys":8357},{"type":12,"linkType":13,"id":14},{"sys":8359},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8361},{"url":408,"details":8362,"fileName":414,"contentType":415},{"size":410,"image":8363},{"width":412,"height":413},{"sys":8365,"fields":8368},{"id":8366,"createdAt":8367},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":8369,"slug":8370,"articleIntro":8369,"category":8371},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[8372],{"metadata":8373,"sys":8376,"fields":8383},{"tags":8374,"concepts":8375},[],[],{"space":8377,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8379,"publishedVersion":364,"revision":62,"contentType":8381,"locale":29},{"sys":8378},{"type":12,"linkType":13,"id":14},{"sys":8380},{"id":21,"type":12,"linkType":22},{"sys":8382},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8384,"metaTitle":374,"metaDescription":375,"mainTitle":8385,"subtitle":393,"heroImage":8400,"ctaButton":416,"ctaLink":417},[373],{"data":8386,"content":8387,"nodeType":74},{},[8388,8394],{"data":8389,"content":8390,"nodeType":78},{},[8391],{"data":8392,"marks":8393,"value":385,"nodeType":82},{},[],{"data":8395,"content":8396,"nodeType":87},{},[8397],{"data":8398,"marks":8399,"value":392,"nodeType":82},{},[],{"metadata":8401,"sys":8404,"fields":8409},{"tags":8402,"concepts":8403},[],[],{"space":8405,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8407,"publishedVersion":62,"revision":44,"locale":29},{"sys":8406},{"type":12,"linkType":13,"id":14},{"sys":8408},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8410},{"url":408,"details":8411,"fileName":414,"contentType":415},{"size":410,"image":8412},{"width":412,"height":413},{"sys":8414,"fields":8417},{"id":8415,"createdAt":8416},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8418,"slug":8419,"articleIntro":8418,"category":8420},"Compte 6237 - Publications","compte-6237-publications",[8421],{"metadata":8422,"sys":8425,"fields":8432},{"tags":8423,"concepts":8424},[],[],{"space":8426,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8428,"publishedVersion":364,"revision":62,"contentType":8430,"locale":29},{"sys":8427},{"type":12,"linkType":13,"id":14},{"sys":8429},{"id":21,"type":12,"linkType":22},{"sys":8431},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8433,"metaTitle":374,"metaDescription":375,"mainTitle":8434,"subtitle":393,"heroImage":8449,"ctaButton":416,"ctaLink":417},[373],{"data":8435,"content":8436,"nodeType":74},{},[8437,8443],{"data":8438,"content":8439,"nodeType":78},{},[8440],{"data":8441,"marks":8442,"value":385,"nodeType":82},{},[],{"data":8444,"content":8445,"nodeType":87},{},[8446],{"data":8447,"marks":8448,"value":392,"nodeType":82},{},[],{"metadata":8450,"sys":8453,"fields":8458},{"tags":8451,"concepts":8452},[],[],{"space":8454,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8456,"publishedVersion":62,"revision":44,"locale":29},{"sys":8455},{"type":12,"linkType":13,"id":14},{"sys":8457},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8459},{"url":408,"details":8460,"fileName":414,"contentType":415},{"size":410,"image":8461},{"width":412,"height":413},{"sys":8463,"fields":8466},{"id":8464,"createdAt":8465},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":8467,"slug":8468,"articleIntro":8467,"category":8469},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[8470],{"metadata":8471,"sys":8474,"fields":8481},{"tags":8472,"concepts":8473},[],[],{"space":8475,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8477,"publishedVersion":364,"revision":62,"contentType":8479,"locale":29},{"sys":8476},{"type":12,"linkType":13,"id":14},{"sys":8478},{"id":21,"type":12,"linkType":22},{"sys":8480},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8482,"metaTitle":374,"metaDescription":375,"mainTitle":8483,"subtitle":393,"heroImage":8498,"ctaButton":416,"ctaLink":417},[373],{"data":8484,"content":8485,"nodeType":74},{},[8486,8492],{"data":8487,"content":8488,"nodeType":78},{},[8489],{"data":8490,"marks":8491,"value":385,"nodeType":82},{},[],{"data":8493,"content":8494,"nodeType":87},{},[8495],{"data":8496,"marks":8497,"value":392,"nodeType":82},{},[],{"metadata":8499,"sys":8502,"fields":8507},{"tags":8500,"concepts":8501},[],[],{"space":8503,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8505,"publishedVersion":62,"revision":44,"locale":29},{"sys":8504},{"type":12,"linkType":13,"id":14},{"sys":8506},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8508},{"url":408,"details":8509,"fileName":414,"contentType":415},{"size":410,"image":8510},{"width":412,"height":413},{"sys":8512,"fields":8515},{"id":8513,"createdAt":8514},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":8516,"slug":8517,"articleIntro":8516,"category":8518},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[8519],{"metadata":8520,"sys":8523,"fields":8530},{"tags":8521,"concepts":8522},[],[],{"space":8524,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8526,"publishedVersion":364,"revision":62,"contentType":8528,"locale":29},{"sys":8525},{"type":12,"linkType":13,"id":14},{"sys":8527},{"id":21,"type":12,"linkType":22},{"sys":8529},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8531,"metaTitle":374,"metaDescription":375,"mainTitle":8532,"subtitle":393,"heroImage":8547,"ctaButton":416,"ctaLink":417},[373],{"data":8533,"content":8534,"nodeType":74},{},[8535,8541],{"data":8536,"content":8537,"nodeType":78},{},[8538],{"data":8539,"marks":8540,"value":385,"nodeType":82},{},[],{"data":8542,"content":8543,"nodeType":87},{},[8544],{"data":8545,"marks":8546,"value":392,"nodeType":82},{},[],{"metadata":8548,"sys":8551,"fields":8556},{"tags":8549,"concepts":8550},[],[],{"space":8552,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8554,"publishedVersion":62,"revision":44,"locale":29},{"sys":8553},{"type":12,"linkType":13,"id":14},{"sys":8555},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8557},{"url":408,"details":8558,"fileName":414,"contentType":415},{"size":410,"image":8559},{"width":412,"height":413},{"sys":8561,"fields":8564},{"id":8562,"createdAt":8563},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":8565,"slug":8566,"articleIntro":8565,"category":8567},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[8568],{"metadata":8569,"sys":8572,"fields":8579},{"tags":8570,"concepts":8571},[],[],{"space":8573,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8575,"publishedVersion":364,"revision":62,"contentType":8577,"locale":29},{"sys":8574},{"type":12,"linkType":13,"id":14},{"sys":8576},{"id":21,"type":12,"linkType":22},{"sys":8578},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8580,"metaTitle":374,"metaDescription":375,"mainTitle":8581,"subtitle":393,"heroImage":8596,"ctaButton":416,"ctaLink":417},[373],{"data":8582,"content":8583,"nodeType":74},{},[8584,8590],{"data":8585,"content":8586,"nodeType":78},{},[8587],{"data":8588,"marks":8589,"value":385,"nodeType":82},{},[],{"data":8591,"content":8592,"nodeType":87},{},[8593],{"data":8594,"marks":8595,"value":392,"nodeType":82},{},[],{"metadata":8597,"sys":8600,"fields":8605},{"tags":8598,"concepts":8599},[],[],{"space":8601,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8603,"publishedVersion":62,"revision":44,"locale":29},{"sys":8602},{"type":12,"linkType":13,"id":14},{"sys":8604},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8606},{"url":408,"details":8607,"fileName":414,"contentType":415},{"size":410,"image":8608},{"width":412,"height":413},{"sys":8610,"fields":8613},{"id":8611,"createdAt":8612},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":8614,"slug":8615,"articleIntro":-1,"category":8616},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[8617],{"metadata":8618,"sys":8621,"fields":8628},{"tags":8619,"concepts":8620},[],[],{"space":8622,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8624,"publishedVersion":364,"revision":62,"contentType":8626,"locale":29},{"sys":8623},{"type":12,"linkType":13,"id":14},{"sys":8625},{"id":21,"type":12,"linkType":22},{"sys":8627},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8629,"metaTitle":374,"metaDescription":375,"mainTitle":8630,"subtitle":393,"heroImage":8645,"ctaButton":416,"ctaLink":417},[373],{"data":8631,"content":8632,"nodeType":74},{},[8633,8639],{"data":8634,"content":8635,"nodeType":78},{},[8636],{"data":8637,"marks":8638,"value":385,"nodeType":82},{},[],{"data":8640,"content":8641,"nodeType":87},{},[8642],{"data":8643,"marks":8644,"value":392,"nodeType":82},{},[],{"metadata":8646,"sys":8649,"fields":8654},{"tags":8647,"concepts":8648},[],[],{"space":8650,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8652,"publishedVersion":62,"revision":44,"locale":29},{"sys":8651},{"type":12,"linkType":13,"id":14},{"sys":8653},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8655},{"url":408,"details":8656,"fileName":414,"contentType":415},{"size":410,"image":8657},{"width":412,"height":413},{"sys":8659,"fields":8662},{"id":8660,"createdAt":8661},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":8663,"slug":8664,"articleIntro":-1,"category":8665},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[8666],{"metadata":8667,"sys":8670,"fields":8677},{"tags":8668,"concepts":8669},[],[],{"space":8671,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8673,"publishedVersion":364,"revision":62,"contentType":8675,"locale":29},{"sys":8672},{"type":12,"linkType":13,"id":14},{"sys":8674},{"id":21,"type":12,"linkType":22},{"sys":8676},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8678,"metaTitle":374,"metaDescription":375,"mainTitle":8679,"subtitle":393,"heroImage":8694,"ctaButton":416,"ctaLink":417},[373],{"data":8680,"content":8681,"nodeType":74},{},[8682,8688],{"data":8683,"content":8684,"nodeType":78},{},[8685],{"data":8686,"marks":8687,"value":385,"nodeType":82},{},[],{"data":8689,"content":8690,"nodeType":87},{},[8691],{"data":8692,"marks":8693,"value":392,"nodeType":82},{},[],{"metadata":8695,"sys":8698,"fields":8703},{"tags":8696,"concepts":8697},[],[],{"space":8699,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8701,"publishedVersion":62,"revision":44,"locale":29},{"sys":8700},{"type":12,"linkType":13,"id":14},{"sys":8702},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8704},{"url":408,"details":8705,"fileName":414,"contentType":415},{"size":410,"image":8706},{"width":412,"height":413},{"sys":8708,"fields":8711},{"id":8709,"createdAt":8710},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":8712,"slug":8713,"articleIntro":8712,"category":8714},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[8715],{"metadata":8716,"sys":8719,"fields":8726},{"tags":8717,"concepts":8718},[],[],{"space":8720,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8722,"publishedVersion":364,"revision":62,"contentType":8724,"locale":29},{"sys":8721},{"type":12,"linkType":13,"id":14},{"sys":8723},{"id":21,"type":12,"linkType":22},{"sys":8725},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8727,"metaTitle":374,"metaDescription":375,"mainTitle":8728,"subtitle":393,"heroImage":8743,"ctaButton":416,"ctaLink":417},[373],{"data":8729,"content":8730,"nodeType":74},{},[8731,8737],{"data":8732,"content":8733,"nodeType":78},{},[8734],{"data":8735,"marks":8736,"value":385,"nodeType":82},{},[],{"data":8738,"content":8739,"nodeType":87},{},[8740],{"data":8741,"marks":8742,"value":392,"nodeType":82},{},[],{"metadata":8744,"sys":8747,"fields":8752},{"tags":8745,"concepts":8746},[],[],{"space":8748,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8750,"publishedVersion":62,"revision":44,"locale":29},{"sys":8749},{"type":12,"linkType":13,"id":14},{"sys":8751},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8753},{"url":408,"details":8754,"fileName":414,"contentType":415},{"size":410,"image":8755},{"width":412,"height":413},{"sys":8757,"fields":8760},{"id":8758,"createdAt":8759},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":8761,"slug":8762,"articleIntro":-1,"category":8763},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[8764],{"metadata":8765,"sys":8768,"fields":8775},{"tags":8766,"concepts":8767},[],[],{"space":8769,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8771,"publishedVersion":364,"revision":62,"contentType":8773,"locale":29},{"sys":8770},{"type":12,"linkType":13,"id":14},{"sys":8772},{"id":21,"type":12,"linkType":22},{"sys":8774},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8776,"metaTitle":374,"metaDescription":375,"mainTitle":8777,"subtitle":393,"heroImage":8792,"ctaButton":416,"ctaLink":417},[373],{"data":8778,"content":8779,"nodeType":74},{},[8780,8786],{"data":8781,"content":8782,"nodeType":78},{},[8783],{"data":8784,"marks":8785,"value":385,"nodeType":82},{},[],{"data":8787,"content":8788,"nodeType":87},{},[8789],{"data":8790,"marks":8791,"value":392,"nodeType":82},{},[],{"metadata":8793,"sys":8796,"fields":8801},{"tags":8794,"concepts":8795},[],[],{"space":8797,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8799,"publishedVersion":62,"revision":44,"locale":29},{"sys":8798},{"type":12,"linkType":13,"id":14},{"sys":8800},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8802},{"url":408,"details":8803,"fileName":414,"contentType":415},{"size":410,"image":8804},{"width":412,"height":413},{"sys":8806,"fields":8809},{"id":8807,"createdAt":8808},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":8810,"slug":8811,"articleIntro":8810,"category":8812},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[8813],{"metadata":8814,"sys":8817,"fields":8824},{"tags":8815,"concepts":8816},[],[],{"space":8818,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8820,"publishedVersion":364,"revision":62,"contentType":8822,"locale":29},{"sys":8819},{"type":12,"linkType":13,"id":14},{"sys":8821},{"id":21,"type":12,"linkType":22},{"sys":8823},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8825,"metaTitle":374,"metaDescription":375,"mainTitle":8826,"subtitle":393,"heroImage":8841,"ctaButton":416,"ctaLink":417},[373],{"data":8827,"content":8828,"nodeType":74},{},[8829,8835],{"data":8830,"content":8831,"nodeType":78},{},[8832],{"data":8833,"marks":8834,"value":385,"nodeType":82},{},[],{"data":8836,"content":8837,"nodeType":87},{},[8838],{"data":8839,"marks":8840,"value":392,"nodeType":82},{},[],{"metadata":8842,"sys":8845,"fields":8850},{"tags":8843,"concepts":8844},[],[],{"space":8846,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8848,"publishedVersion":62,"revision":44,"locale":29},{"sys":8847},{"type":12,"linkType":13,"id":14},{"sys":8849},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8851},{"url":408,"details":8852,"fileName":414,"contentType":415},{"size":410,"image":8853},{"width":412,"height":413},{"sys":8855,"fields":8858},{"id":8856,"createdAt":8857},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":8859,"slug":8860,"articleIntro":-1,"category":8861},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[8862],{"metadata":8863,"sys":8866,"fields":8873},{"tags":8864,"concepts":8865},[],[],{"space":8867,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8869,"publishedVersion":364,"revision":62,"contentType":8871,"locale":29},{"sys":8868},{"type":12,"linkType":13,"id":14},{"sys":8870},{"id":21,"type":12,"linkType":22},{"sys":8872},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8874,"metaTitle":374,"metaDescription":375,"mainTitle":8875,"subtitle":393,"heroImage":8890,"ctaButton":416,"ctaLink":417},[373],{"data":8876,"content":8877,"nodeType":74},{},[8878,8884],{"data":8879,"content":8880,"nodeType":78},{},[8881],{"data":8882,"marks":8883,"value":385,"nodeType":82},{},[],{"data":8885,"content":8886,"nodeType":87},{},[8887],{"data":8888,"marks":8889,"value":392,"nodeType":82},{},[],{"metadata":8891,"sys":8894,"fields":8899},{"tags":8892,"concepts":8893},[],[],{"space":8895,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8897,"publishedVersion":62,"revision":44,"locale":29},{"sys":8896},{"type":12,"linkType":13,"id":14},{"sys":8898},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8900},{"url":408,"details":8901,"fileName":414,"contentType":415},{"size":410,"image":8902},{"width":412,"height":413},{"sys":8904,"fields":8907},{"id":8905,"createdAt":8906},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":8908,"slug":8909,"articleIntro":8908,"category":8910},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[8911],{"metadata":8912,"sys":8915,"fields":8922},{"tags":8913,"concepts":8914},[],[],{"space":8916,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8918,"publishedVersion":364,"revision":62,"contentType":8920,"locale":29},{"sys":8917},{"type":12,"linkType":13,"id":14},{"sys":8919},{"id":21,"type":12,"linkType":22},{"sys":8921},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8923,"metaTitle":374,"metaDescription":375,"mainTitle":8924,"subtitle":393,"heroImage":8939,"ctaButton":416,"ctaLink":417},[373],{"data":8925,"content":8926,"nodeType":74},{},[8927,8933],{"data":8928,"content":8929,"nodeType":78},{},[8930],{"data":8931,"marks":8932,"value":385,"nodeType":82},{},[],{"data":8934,"content":8935,"nodeType":87},{},[8936],{"data":8937,"marks":8938,"value":392,"nodeType":82},{},[],{"metadata":8940,"sys":8943,"fields":8948},{"tags":8941,"concepts":8942},[],[],{"space":8944,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8946,"publishedVersion":62,"revision":44,"locale":29},{"sys":8945},{"type":12,"linkType":13,"id":14},{"sys":8947},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8949},{"url":408,"details":8950,"fileName":414,"contentType":415},{"size":410,"image":8951},{"width":412,"height":413},{"sys":8953,"fields":8956},{"id":8954,"createdAt":8955},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":8957,"slug":8958,"articleIntro":8957,"category":8959},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[8960],{"metadata":8961,"sys":8964,"fields":8971},{"tags":8962,"concepts":8963},[],[],{"space":8965,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8967,"publishedVersion":364,"revision":62,"contentType":8969,"locale":29},{"sys":8966},{"type":12,"linkType":13,"id":14},{"sys":8968},{"id":21,"type":12,"linkType":22},{"sys":8970},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8972,"metaTitle":374,"metaDescription":375,"mainTitle":8973,"subtitle":393,"heroImage":8988,"ctaButton":416,"ctaLink":417},[373],{"data":8974,"content":8975,"nodeType":74},{},[8976,8982],{"data":8977,"content":8978,"nodeType":78},{},[8979],{"data":8980,"marks":8981,"value":385,"nodeType":82},{},[],{"data":8983,"content":8984,"nodeType":87},{},[8985],{"data":8986,"marks":8987,"value":392,"nodeType":82},{},[],{"metadata":8989,"sys":8992,"fields":8997},{"tags":8990,"concepts":8991},[],[],{"space":8993,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":8995,"publishedVersion":62,"revision":44,"locale":29},{"sys":8994},{"type":12,"linkType":13,"id":14},{"sys":8996},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":8998},{"url":408,"details":8999,"fileName":414,"contentType":415},{"size":410,"image":9000},{"width":412,"height":413},{"sys":9002,"fields":9005},{"id":9003,"createdAt":9004},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":9006,"slug":9007,"articleIntro":9006,"category":9008},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[9009],{"metadata":9010,"sys":9013,"fields":9020},{"tags":9011,"concepts":9012},[],[],{"space":9014,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9016,"publishedVersion":364,"revision":62,"contentType":9018,"locale":29},{"sys":9015},{"type":12,"linkType":13,"id":14},{"sys":9017},{"id":21,"type":12,"linkType":22},{"sys":9019},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9021,"metaTitle":374,"metaDescription":375,"mainTitle":9022,"subtitle":393,"heroImage":9037,"ctaButton":416,"ctaLink":417},[373],{"data":9023,"content":9024,"nodeType":74},{},[9025,9031],{"data":9026,"content":9027,"nodeType":78},{},[9028],{"data":9029,"marks":9030,"value":385,"nodeType":82},{},[],{"data":9032,"content":9033,"nodeType":87},{},[9034],{"data":9035,"marks":9036,"value":392,"nodeType":82},{},[],{"metadata":9038,"sys":9041,"fields":9046},{"tags":9039,"concepts":9040},[],[],{"space":9042,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9044,"publishedVersion":62,"revision":44,"locale":29},{"sys":9043},{"type":12,"linkType":13,"id":14},{"sys":9045},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9047},{"url":408,"details":9048,"fileName":414,"contentType":415},{"size":410,"image":9049},{"width":412,"height":413},{"sys":9051,"fields":9054},{"id":9052,"createdAt":9053},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":9055,"slug":9056,"articleIntro":-1,"category":9057},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[9058],{"metadata":9059,"sys":9062,"fields":9069},{"tags":9060,"concepts":9061},[],[],{"space":9063,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9065,"publishedVersion":364,"revision":62,"contentType":9067,"locale":29},{"sys":9064},{"type":12,"linkType":13,"id":14},{"sys":9066},{"id":21,"type":12,"linkType":22},{"sys":9068},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9070,"metaTitle":374,"metaDescription":375,"mainTitle":9071,"subtitle":393,"heroImage":9086,"ctaButton":416,"ctaLink":417},[373],{"data":9072,"content":9073,"nodeType":74},{},[9074,9080],{"data":9075,"content":9076,"nodeType":78},{},[9077],{"data":9078,"marks":9079,"value":385,"nodeType":82},{},[],{"data":9081,"content":9082,"nodeType":87},{},[9083],{"data":9084,"marks":9085,"value":392,"nodeType":82},{},[],{"metadata":9087,"sys":9090,"fields":9095},{"tags":9088,"concepts":9089},[],[],{"space":9091,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9093,"publishedVersion":62,"revision":44,"locale":29},{"sys":9092},{"type":12,"linkType":13,"id":14},{"sys":9094},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9096},{"url":408,"details":9097,"fileName":414,"contentType":415},{"size":410,"image":9098},{"width":412,"height":413},{"sys":9100,"fields":9103},{"id":9101,"createdAt":9102},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":9104,"slug":9105,"articleIntro":9104,"category":9106},"274 - Prêts","compte-274-prets",[9107],{"metadata":9108,"sys":9111,"fields":9118},{"tags":9109,"concepts":9110},[],[],{"space":9112,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9114,"publishedVersion":364,"revision":62,"contentType":9116,"locale":29},{"sys":9113},{"type":12,"linkType":13,"id":14},{"sys":9115},{"id":21,"type":12,"linkType":22},{"sys":9117},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9119,"metaTitle":374,"metaDescription":375,"mainTitle":9120,"subtitle":393,"heroImage":9135,"ctaButton":416,"ctaLink":417},[373],{"data":9121,"content":9122,"nodeType":74},{},[9123,9129],{"data":9124,"content":9125,"nodeType":78},{},[9126],{"data":9127,"marks":9128,"value":385,"nodeType":82},{},[],{"data":9130,"content":9131,"nodeType":87},{},[9132],{"data":9133,"marks":9134,"value":392,"nodeType":82},{},[],{"metadata":9136,"sys":9139,"fields":9144},{"tags":9137,"concepts":9138},[],[],{"space":9140,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9142,"publishedVersion":62,"revision":44,"locale":29},{"sys":9141},{"type":12,"linkType":13,"id":14},{"sys":9143},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9145},{"url":408,"details":9146,"fileName":414,"contentType":415},{"size":410,"image":9147},{"width":412,"height":413},{"sys":9149,"fields":9152},{"id":9150,"createdAt":9151},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":9153,"slug":9154,"articleIntro":-1,"category":9155},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[9156],{"metadata":9157,"sys":9160,"fields":9167},{"tags":9158,"concepts":9159},[],[],{"space":9161,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9163,"publishedVersion":364,"revision":62,"contentType":9165,"locale":29},{"sys":9162},{"type":12,"linkType":13,"id":14},{"sys":9164},{"id":21,"type":12,"linkType":22},{"sys":9166},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9168,"metaTitle":374,"metaDescription":375,"mainTitle":9169,"subtitle":393,"heroImage":9184,"ctaButton":416,"ctaLink":417},[373],{"data":9170,"content":9171,"nodeType":74},{},[9172,9178],{"data":9173,"content":9174,"nodeType":78},{},[9175],{"data":9176,"marks":9177,"value":385,"nodeType":82},{},[],{"data":9179,"content":9180,"nodeType":87},{},[9181],{"data":9182,"marks":9183,"value":392,"nodeType":82},{},[],{"metadata":9185,"sys":9188,"fields":9193},{"tags":9186,"concepts":9187},[],[],{"space":9189,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9191,"publishedVersion":62,"revision":44,"locale":29},{"sys":9190},{"type":12,"linkType":13,"id":14},{"sys":9192},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9194},{"url":408,"details":9195,"fileName":414,"contentType":415},{"size":410,"image":9196},{"width":412,"height":413},{"sys":9198,"fields":9201},{"id":9199,"createdAt":9200},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":9202,"slug":9203,"articleIntro":9202,"category":9204},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[9205],{"metadata":9206,"sys":9209,"fields":9216},{"tags":9207,"concepts":9208},[],[],{"space":9210,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9212,"publishedVersion":364,"revision":62,"contentType":9214,"locale":29},{"sys":9211},{"type":12,"linkType":13,"id":14},{"sys":9213},{"id":21,"type":12,"linkType":22},{"sys":9215},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9217,"metaTitle":374,"metaDescription":375,"mainTitle":9218,"subtitle":393,"heroImage":9233,"ctaButton":416,"ctaLink":417},[373],{"data":9219,"content":9220,"nodeType":74},{},[9221,9227],{"data":9222,"content":9223,"nodeType":78},{},[9224],{"data":9225,"marks":9226,"value":385,"nodeType":82},{},[],{"data":9228,"content":9229,"nodeType":87},{},[9230],{"data":9231,"marks":9232,"value":392,"nodeType":82},{},[],{"metadata":9234,"sys":9237,"fields":9242},{"tags":9235,"concepts":9236},[],[],{"space":9238,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9240,"publishedVersion":62,"revision":44,"locale":29},{"sys":9239},{"type":12,"linkType":13,"id":14},{"sys":9241},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9243},{"url":408,"details":9244,"fileName":414,"contentType":415},{"size":410,"image":9245},{"width":412,"height":413},{"sys":9247,"fields":9250},{"id":9248,"createdAt":9249},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":9251,"slug":9252,"articleIntro":9251,"category":9253},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[9254],{"metadata":9255,"sys":9258,"fields":9265},{"tags":9256,"concepts":9257},[],[],{"space":9259,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9261,"publishedVersion":364,"revision":62,"contentType":9263,"locale":29},{"sys":9260},{"type":12,"linkType":13,"id":14},{"sys":9262},{"id":21,"type":12,"linkType":22},{"sys":9264},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9266,"metaTitle":374,"metaDescription":375,"mainTitle":9267,"subtitle":393,"heroImage":9282,"ctaButton":416,"ctaLink":417},[373],{"data":9268,"content":9269,"nodeType":74},{},[9270,9276],{"data":9271,"content":9272,"nodeType":78},{},[9273],{"data":9274,"marks":9275,"value":385,"nodeType":82},{},[],{"data":9277,"content":9278,"nodeType":87},{},[9279],{"data":9280,"marks":9281,"value":392,"nodeType":82},{},[],{"metadata":9283,"sys":9286,"fields":9291},{"tags":9284,"concepts":9285},[],[],{"space":9287,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9289,"publishedVersion":62,"revision":44,"locale":29},{"sys":9288},{"type":12,"linkType":13,"id":14},{"sys":9290},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9292},{"url":408,"details":9293,"fileName":414,"contentType":415},{"size":410,"image":9294},{"width":412,"height":413},{"sys":9296,"fields":9299},{"id":9297,"createdAt":9298},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":9300,"slug":9301,"articleIntro":9300,"category":9302},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[9303],{"metadata":9304,"sys":9307,"fields":9314},{"tags":9305,"concepts":9306},[],[],{"space":9308,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9310,"publishedVersion":364,"revision":62,"contentType":9312,"locale":29},{"sys":9309},{"type":12,"linkType":13,"id":14},{"sys":9311},{"id":21,"type":12,"linkType":22},{"sys":9313},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9315,"metaTitle":374,"metaDescription":375,"mainTitle":9316,"subtitle":393,"heroImage":9331,"ctaButton":416,"ctaLink":417},[373],{"data":9317,"content":9318,"nodeType":74},{},[9319,9325],{"data":9320,"content":9321,"nodeType":78},{},[9322],{"data":9323,"marks":9324,"value":385,"nodeType":82},{},[],{"data":9326,"content":9327,"nodeType":87},{},[9328],{"data":9329,"marks":9330,"value":392,"nodeType":82},{},[],{"metadata":9332,"sys":9335,"fields":9340},{"tags":9333,"concepts":9334},[],[],{"space":9336,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9338,"publishedVersion":62,"revision":44,"locale":29},{"sys":9337},{"type":12,"linkType":13,"id":14},{"sys":9339},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9341},{"url":408,"details":9342,"fileName":414,"contentType":415},{"size":410,"image":9343},{"width":412,"height":413},{"sys":9345,"fields":9348},{"id":9346,"createdAt":9347},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":9349,"slug":9350,"articleIntro":9349,"category":9351},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[9352],{"metadata":9353,"sys":9356,"fields":9363},{"tags":9354,"concepts":9355},[],[],{"space":9357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9359,"publishedVersion":364,"revision":62,"contentType":9361,"locale":29},{"sys":9358},{"type":12,"linkType":13,"id":14},{"sys":9360},{"id":21,"type":12,"linkType":22},{"sys":9362},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9364,"metaTitle":374,"metaDescription":375,"mainTitle":9365,"subtitle":393,"heroImage":9380,"ctaButton":416,"ctaLink":417},[373],{"data":9366,"content":9367,"nodeType":74},{},[9368,9374],{"data":9369,"content":9370,"nodeType":78},{},[9371],{"data":9372,"marks":9373,"value":385,"nodeType":82},{},[],{"data":9375,"content":9376,"nodeType":87},{},[9377],{"data":9378,"marks":9379,"value":392,"nodeType":82},{},[],{"metadata":9381,"sys":9384,"fields":9389},{"tags":9382,"concepts":9383},[],[],{"space":9385,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9387,"publishedVersion":62,"revision":44,"locale":29},{"sys":9386},{"type":12,"linkType":13,"id":14},{"sys":9388},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9390},{"url":408,"details":9391,"fileName":414,"contentType":415},{"size":410,"image":9392},{"width":412,"height":413},{"sys":9394,"fields":9397},{"id":9395,"createdAt":9396},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":9398,"slug":9399,"articleIntro":9398,"category":9400},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[9401],{"metadata":9402,"sys":9405,"fields":9412},{"tags":9403,"concepts":9404},[],[],{"space":9406,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9408,"publishedVersion":364,"revision":62,"contentType":9410,"locale":29},{"sys":9407},{"type":12,"linkType":13,"id":14},{"sys":9409},{"id":21,"type":12,"linkType":22},{"sys":9411},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9413,"metaTitle":374,"metaDescription":375,"mainTitle":9414,"subtitle":393,"heroImage":9429,"ctaButton":416,"ctaLink":417},[373],{"data":9415,"content":9416,"nodeType":74},{},[9417,9423],{"data":9418,"content":9419,"nodeType":78},{},[9420],{"data":9421,"marks":9422,"value":385,"nodeType":82},{},[],{"data":9424,"content":9425,"nodeType":87},{},[9426],{"data":9427,"marks":9428,"value":392,"nodeType":82},{},[],{"metadata":9430,"sys":9433,"fields":9438},{"tags":9431,"concepts":9432},[],[],{"space":9434,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9436,"publishedVersion":62,"revision":44,"locale":29},{"sys":9435},{"type":12,"linkType":13,"id":14},{"sys":9437},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9439},{"url":408,"details":9440,"fileName":414,"contentType":415},{"size":410,"image":9441},{"width":412,"height":413},{"sys":9443,"fields":9446},{"id":9444,"createdAt":9445},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":9447,"slug":9448,"articleIntro":9447,"category":9449},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[9450],{"metadata":9451,"sys":9454,"fields":9461},{"tags":9452,"concepts":9453},[],[],{"space":9455,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9457,"publishedVersion":364,"revision":62,"contentType":9459,"locale":29},{"sys":9456},{"type":12,"linkType":13,"id":14},{"sys":9458},{"id":21,"type":12,"linkType":22},{"sys":9460},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9462,"metaTitle":374,"metaDescription":375,"mainTitle":9463,"subtitle":393,"heroImage":9478,"ctaButton":416,"ctaLink":417},[373],{"data":9464,"content":9465,"nodeType":74},{},[9466,9472],{"data":9467,"content":9468,"nodeType":78},{},[9469],{"data":9470,"marks":9471,"value":385,"nodeType":82},{},[],{"data":9473,"content":9474,"nodeType":87},{},[9475],{"data":9476,"marks":9477,"value":392,"nodeType":82},{},[],{"metadata":9479,"sys":9482,"fields":9487},{"tags":9480,"concepts":9481},[],[],{"space":9483,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9485,"publishedVersion":62,"revision":44,"locale":29},{"sys":9484},{"type":12,"linkType":13,"id":14},{"sys":9486},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9488},{"url":408,"details":9489,"fileName":414,"contentType":415},{"size":410,"image":9490},{"width":412,"height":413},{"sys":9492,"fields":9495},{"id":9493,"createdAt":9494},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":9496,"slug":9497,"articleIntro":9496,"category":9498},"Compte 53 - Caisse","compte-53-caisse",[9499],{"metadata":9500,"sys":9503,"fields":9510},{"tags":9501,"concepts":9502},[],[],{"space":9504,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9506,"publishedVersion":364,"revision":62,"contentType":9508,"locale":29},{"sys":9505},{"type":12,"linkType":13,"id":14},{"sys":9507},{"id":21,"type":12,"linkType":22},{"sys":9509},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9511,"metaTitle":374,"metaDescription":375,"mainTitle":9512,"subtitle":393,"heroImage":9527,"ctaButton":416,"ctaLink":417},[373],{"data":9513,"content":9514,"nodeType":74},{},[9515,9521],{"data":9516,"content":9517,"nodeType":78},{},[9518],{"data":9519,"marks":9520,"value":385,"nodeType":82},{},[],{"data":9522,"content":9523,"nodeType":87},{},[9524],{"data":9525,"marks":9526,"value":392,"nodeType":82},{},[],{"metadata":9528,"sys":9531,"fields":9536},{"tags":9529,"concepts":9530},[],[],{"space":9532,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9534,"publishedVersion":62,"revision":44,"locale":29},{"sys":9533},{"type":12,"linkType":13,"id":14},{"sys":9535},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9537},{"url":408,"details":9538,"fileName":414,"contentType":415},{"size":410,"image":9539},{"width":412,"height":413},{"sys":9541,"fields":9544},{"id":9542,"createdAt":9543},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":9545,"slug":9546,"articleIntro":-1,"category":9547},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[9548],{"metadata":9549,"sys":9552,"fields":9559},{"tags":9550,"concepts":9551},[],[],{"space":9553,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9555,"publishedVersion":364,"revision":62,"contentType":9557,"locale":29},{"sys":9554},{"type":12,"linkType":13,"id":14},{"sys":9556},{"id":21,"type":12,"linkType":22},{"sys":9558},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9560,"metaTitle":374,"metaDescription":375,"mainTitle":9561,"subtitle":393,"heroImage":9576,"ctaButton":416,"ctaLink":417},[373],{"data":9562,"content":9563,"nodeType":74},{},[9564,9570],{"data":9565,"content":9566,"nodeType":78},{},[9567],{"data":9568,"marks":9569,"value":385,"nodeType":82},{},[],{"data":9571,"content":9572,"nodeType":87},{},[9573],{"data":9574,"marks":9575,"value":392,"nodeType":82},{},[],{"metadata":9577,"sys":9580,"fields":9585},{"tags":9578,"concepts":9579},[],[],{"space":9581,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9583,"publishedVersion":62,"revision":44,"locale":29},{"sys":9582},{"type":12,"linkType":13,"id":14},{"sys":9584},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9586},{"url":408,"details":9587,"fileName":414,"contentType":415},{"size":410,"image":9588},{"width":412,"height":413},{"sys":9590,"fields":9593},{"id":9591,"createdAt":9592},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":9594,"slug":9595,"articleIntro":9596,"category":9597},"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.",[9598],{"metadata":9599,"sys":9602,"fields":9609},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9605,"publishedVersion":364,"revision":62,"contentType":9607,"locale":29},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":21,"type":12,"linkType":22},{"sys":9608},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9610,"metaTitle":374,"metaDescription":375,"mainTitle":9611,"subtitle":393,"heroImage":9626,"ctaButton":416,"ctaLink":417},[373],{"data":9612,"content":9613,"nodeType":74},{},[9614,9620],{"data":9615,"content":9616,"nodeType":78},{},[9617],{"data":9618,"marks":9619,"value":385,"nodeType":82},{},[],{"data":9621,"content":9622,"nodeType":87},{},[9623],{"data":9624,"marks":9625,"value":392,"nodeType":82},{},[],{"metadata":9627,"sys":9630,"fields":9635},{"tags":9628,"concepts":9629},[],[],{"space":9631,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9633,"publishedVersion":62,"revision":44,"locale":29},{"sys":9632},{"type":12,"linkType":13,"id":14},{"sys":9634},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9636},{"url":408,"details":9637,"fileName":414,"contentType":415},{"size":410,"image":9638},{"width":412,"height":413},{"sys":9640,"fields":9643},{"id":9641,"createdAt":9642},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":9644,"slug":9645,"articleIntro":-1,"category":9646},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[9647],{"metadata":9648,"sys":9651,"fields":9658},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9654,"publishedVersion":364,"revision":62,"contentType":9656,"locale":29},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":21,"type":12,"linkType":22},{"sys":9657},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9659,"metaTitle":374,"metaDescription":375,"mainTitle":9660,"subtitle":393,"heroImage":9675,"ctaButton":416,"ctaLink":417},[373],{"data":9661,"content":9662,"nodeType":74},{},[9663,9669],{"data":9664,"content":9665,"nodeType":78},{},[9666],{"data":9667,"marks":9668,"value":385,"nodeType":82},{},[],{"data":9670,"content":9671,"nodeType":87},{},[9672],{"data":9673,"marks":9674,"value":392,"nodeType":82},{},[],{"metadata":9676,"sys":9679,"fields":9684},{"tags":9677,"concepts":9678},[],[],{"space":9680,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9682,"publishedVersion":62,"revision":44,"locale":29},{"sys":9681},{"type":12,"linkType":13,"id":14},{"sys":9683},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9685},{"url":408,"details":9686,"fileName":414,"contentType":415},{"size":410,"image":9687},{"width":412,"height":413},{"sys":9689,"fields":9692},{"id":9690,"createdAt":9691},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":9693,"slug":9694,"articleIntro":9693,"category":9695},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[9696],{"metadata":9697,"sys":9700,"fields":9707},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9703,"publishedVersion":364,"revision":62,"contentType":9705,"locale":29},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":21,"type":12,"linkType":22},{"sys":9706},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9708,"metaTitle":374,"metaDescription":375,"mainTitle":9709,"subtitle":393,"heroImage":9724,"ctaButton":416,"ctaLink":417},[373],{"data":9710,"content":9711,"nodeType":74},{},[9712,9718],{"data":9713,"content":9714,"nodeType":78},{},[9715],{"data":9716,"marks":9717,"value":385,"nodeType":82},{},[],{"data":9719,"content":9720,"nodeType":87},{},[9721],{"data":9722,"marks":9723,"value":392,"nodeType":82},{},[],{"metadata":9725,"sys":9728,"fields":9733},{"tags":9726,"concepts":9727},[],[],{"space":9729,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9731,"publishedVersion":62,"revision":44,"locale":29},{"sys":9730},{"type":12,"linkType":13,"id":14},{"sys":9732},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9734},{"url":408,"details":9735,"fileName":414,"contentType":415},{"size":410,"image":9736},{"width":412,"height":413},{"sys":9738,"fields":9741},{"id":9739,"createdAt":9740},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":9742,"slug":9743,"articleIntro":9742,"category":9744},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[9745],{"metadata":9746,"sys":9749,"fields":9756},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9752,"publishedVersion":364,"revision":62,"contentType":9754,"locale":29},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":21,"type":12,"linkType":22},{"sys":9755},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9757,"metaTitle":374,"metaDescription":375,"mainTitle":9758,"subtitle":393,"heroImage":9773,"ctaButton":416,"ctaLink":417},[373],{"data":9759,"content":9760,"nodeType":74},{},[9761,9767],{"data":9762,"content":9763,"nodeType":78},{},[9764],{"data":9765,"marks":9766,"value":385,"nodeType":82},{},[],{"data":9768,"content":9769,"nodeType":87},{},[9770],{"data":9771,"marks":9772,"value":392,"nodeType":82},{},[],{"metadata":9774,"sys":9777,"fields":9782},{"tags":9775,"concepts":9776},[],[],{"space":9778,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9780,"publishedVersion":62,"revision":44,"locale":29},{"sys":9779},{"type":12,"linkType":13,"id":14},{"sys":9781},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9783},{"url":408,"details":9784,"fileName":414,"contentType":415},{"size":410,"image":9785},{"width":412,"height":413},{"sys":9787,"fields":9790},{"id":9788,"createdAt":9789},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9791,"slug":9792,"articleIntro":9791,"category":9793},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9794],{"metadata":9795,"sys":9798,"fields":9805},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9801,"publishedVersion":364,"revision":62,"contentType":9803,"locale":29},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":21,"type":12,"linkType":22},{"sys":9804},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9806,"metaTitle":374,"metaDescription":375,"mainTitle":9807,"subtitle":393,"heroImage":9822,"ctaButton":416,"ctaLink":417},[373],{"data":9808,"content":9809,"nodeType":74},{},[9810,9816],{"data":9811,"content":9812,"nodeType":78},{},[9813],{"data":9814,"marks":9815,"value":385,"nodeType":82},{},[],{"data":9817,"content":9818,"nodeType":87},{},[9819],{"data":9820,"marks":9821,"value":392,"nodeType":82},{},[],{"metadata":9823,"sys":9826,"fields":9831},{"tags":9824,"concepts":9825},[],[],{"space":9827,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9829,"publishedVersion":62,"revision":44,"locale":29},{"sys":9828},{"type":12,"linkType":13,"id":14},{"sys":9830},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9832},{"url":408,"details":9833,"fileName":414,"contentType":415},{"size":410,"image":9834},{"width":412,"height":413},{"sys":9836,"fields":9839},{"id":9837,"createdAt":9838},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":9840,"slug":9841,"articleIntro":-1,"category":9842},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[9843],{"metadata":9844,"sys":9847,"fields":9854},{"tags":9845,"concepts":9846},[],[],{"space":9848,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9850,"publishedVersion":364,"revision":62,"contentType":9852,"locale":29},{"sys":9849},{"type":12,"linkType":13,"id":14},{"sys":9851},{"id":21,"type":12,"linkType":22},{"sys":9853},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9855,"metaTitle":374,"metaDescription":375,"mainTitle":9856,"subtitle":393,"heroImage":9871,"ctaButton":416,"ctaLink":417},[373],{"data":9857,"content":9858,"nodeType":74},{},[9859,9865],{"data":9860,"content":9861,"nodeType":78},{},[9862],{"data":9863,"marks":9864,"value":385,"nodeType":82},{},[],{"data":9866,"content":9867,"nodeType":87},{},[9868],{"data":9869,"marks":9870,"value":392,"nodeType":82},{},[],{"metadata":9872,"sys":9875,"fields":9880},{"tags":9873,"concepts":9874},[],[],{"space":9876,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9878,"publishedVersion":62,"revision":44,"locale":29},{"sys":9877},{"type":12,"linkType":13,"id":14},{"sys":9879},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9881},{"url":408,"details":9882,"fileName":414,"contentType":415},{"size":410,"image":9883},{"width":412,"height":413},{"sys":9885,"fields":9888},{"id":9886,"createdAt":9887},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":9889,"slug":9890,"articleIntro":-1,"category":9891},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[9892],{"metadata":9893,"sys":9896,"fields":9903},{"tags":9894,"concepts":9895},[],[],{"space":9897,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9899,"publishedVersion":364,"revision":62,"contentType":9901,"locale":29},{"sys":9898},{"type":12,"linkType":13,"id":14},{"sys":9900},{"id":21,"type":12,"linkType":22},{"sys":9902},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9904,"metaTitle":374,"metaDescription":375,"mainTitle":9905,"subtitle":393,"heroImage":9920,"ctaButton":416,"ctaLink":417},[373],{"data":9906,"content":9907,"nodeType":74},{},[9908,9914],{"data":9909,"content":9910,"nodeType":78},{},[9911],{"data":9912,"marks":9913,"value":385,"nodeType":82},{},[],{"data":9915,"content":9916,"nodeType":87},{},[9917],{"data":9918,"marks":9919,"value":392,"nodeType":82},{},[],{"metadata":9921,"sys":9924,"fields":9929},{"tags":9922,"concepts":9923},[],[],{"space":9925,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9927,"publishedVersion":62,"revision":44,"locale":29},{"sys":9926},{"type":12,"linkType":13,"id":14},{"sys":9928},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9930},{"url":408,"details":9931,"fileName":414,"contentType":415},{"size":410,"image":9932},{"width":412,"height":413},{"sys":9934,"fields":9937},{"id":9935,"createdAt":9936},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":9938,"slug":9939,"articleIntro":-1,"category":9940},"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",[9941],{"metadata":9942,"sys":9945,"fields":9952},{"tags":9943,"concepts":9944},[],[],{"space":9946,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9948,"publishedVersion":364,"revision":62,"contentType":9950,"locale":29},{"sys":9947},{"type":12,"linkType":13,"id":14},{"sys":9949},{"id":21,"type":12,"linkType":22},{"sys":9951},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9953,"metaTitle":374,"metaDescription":375,"mainTitle":9954,"subtitle":393,"heroImage":9969,"ctaButton":416,"ctaLink":417},[373],{"data":9955,"content":9956,"nodeType":74},{},[9957,9963],{"data":9958,"content":9959,"nodeType":78},{},[9960],{"data":9961,"marks":9962,"value":385,"nodeType":82},{},[],{"data":9964,"content":9965,"nodeType":87},{},[9966],{"data":9967,"marks":9968,"value":392,"nodeType":82},{},[],{"metadata":9970,"sys":9973,"fields":9978},{"tags":9971,"concepts":9972},[],[],{"space":9974,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":9976,"publishedVersion":62,"revision":44,"locale":29},{"sys":9975},{"type":12,"linkType":13,"id":14},{"sys":9977},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":9979},{"url":408,"details":9980,"fileName":414,"contentType":415},{"size":410,"image":9981},{"width":412,"height":413},{"sys":9983,"fields":9986},{"id":9984,"createdAt":9985},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":9987,"slug":9988,"articleIntro":9987,"category":9989},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[9990],{"metadata":9991,"sys":9994,"fields":10001},{"tags":9992,"concepts":9993},[],[],{"space":9995,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9997,"publishedVersion":364,"revision":62,"contentType":9999,"locale":29},{"sys":9996},{"type":12,"linkType":13,"id":14},{"sys":9998},{"id":21,"type":12,"linkType":22},{"sys":10000},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10002,"metaTitle":374,"metaDescription":375,"mainTitle":10003,"subtitle":393,"heroImage":10018,"ctaButton":416,"ctaLink":417},[373],{"data":10004,"content":10005,"nodeType":74},{},[10006,10012],{"data":10007,"content":10008,"nodeType":78},{},[10009],{"data":10010,"marks":10011,"value":385,"nodeType":82},{},[],{"data":10013,"content":10014,"nodeType":87},{},[10015],{"data":10016,"marks":10017,"value":392,"nodeType":82},{},[],{"metadata":10019,"sys":10022,"fields":10027},{"tags":10020,"concepts":10021},[],[],{"space":10023,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10025,"publishedVersion":62,"revision":44,"locale":29},{"sys":10024},{"type":12,"linkType":13,"id":14},{"sys":10026},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10028},{"url":408,"details":10029,"fileName":414,"contentType":415},{"size":410,"image":10030},{"width":412,"height":413},{"sys":10032,"fields":10035},{"id":10033,"createdAt":10034},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":10036,"slug":10037,"articleIntro":-1,"category":10038},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[10039],{"metadata":10040,"sys":10043,"fields":10050},{"tags":10041,"concepts":10042},[],[],{"space":10044,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10046,"publishedVersion":364,"revision":62,"contentType":10048,"locale":29},{"sys":10045},{"type":12,"linkType":13,"id":14},{"sys":10047},{"id":21,"type":12,"linkType":22},{"sys":10049},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10051,"metaTitle":374,"metaDescription":375,"mainTitle":10052,"subtitle":393,"heroImage":10067,"ctaButton":416,"ctaLink":417},[373],{"data":10053,"content":10054,"nodeType":74},{},[10055,10061],{"data":10056,"content":10057,"nodeType":78},{},[10058],{"data":10059,"marks":10060,"value":385,"nodeType":82},{},[],{"data":10062,"content":10063,"nodeType":87},{},[10064],{"data":10065,"marks":10066,"value":392,"nodeType":82},{},[],{"metadata":10068,"sys":10071,"fields":10076},{"tags":10069,"concepts":10070},[],[],{"space":10072,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10074,"publishedVersion":62,"revision":44,"locale":29},{"sys":10073},{"type":12,"linkType":13,"id":14},{"sys":10075},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10077},{"url":408,"details":10078,"fileName":414,"contentType":415},{"size":410,"image":10079},{"width":412,"height":413},{"sys":10081,"fields":10084},{"id":10082,"createdAt":10083},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":10085,"slug":10086,"articleIntro":10085,"category":10087},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[10088],{"metadata":10089,"sys":10092,"fields":10099},{"tags":10090,"concepts":10091},[],[],{"space":10093,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10095,"publishedVersion":364,"revision":62,"contentType":10097,"locale":29},{"sys":10094},{"type":12,"linkType":13,"id":14},{"sys":10096},{"id":21,"type":12,"linkType":22},{"sys":10098},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10100,"metaTitle":374,"metaDescription":375,"mainTitle":10101,"subtitle":393,"heroImage":10116,"ctaButton":416,"ctaLink":417},[373],{"data":10102,"content":10103,"nodeType":74},{},[10104,10110],{"data":10105,"content":10106,"nodeType":78},{},[10107],{"data":10108,"marks":10109,"value":385,"nodeType":82},{},[],{"data":10111,"content":10112,"nodeType":87},{},[10113],{"data":10114,"marks":10115,"value":392,"nodeType":82},{},[],{"metadata":10117,"sys":10120,"fields":10125},{"tags":10118,"concepts":10119},[],[],{"space":10121,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10123,"publishedVersion":62,"revision":44,"locale":29},{"sys":10122},{"type":12,"linkType":13,"id":14},{"sys":10124},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10126},{"url":408,"details":10127,"fileName":414,"contentType":415},{"size":410,"image":10128},{"width":412,"height":413},{"sys":10130,"fields":10133},{"id":10131,"createdAt":10132},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":10134,"slug":10135,"articleIntro":10136,"category":10137},"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.",[10138],{"metadata":10139,"sys":10142,"fields":10149},{"tags":10140,"concepts":10141},[],[],{"space":10143,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10145,"publishedVersion":364,"revision":62,"contentType":10147,"locale":29},{"sys":10144},{"type":12,"linkType":13,"id":14},{"sys":10146},{"id":21,"type":12,"linkType":22},{"sys":10148},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10150,"metaTitle":374,"metaDescription":375,"mainTitle":10151,"subtitle":393,"heroImage":10166,"ctaButton":416,"ctaLink":417},[373],{"data":10152,"content":10153,"nodeType":74},{},[10154,10160],{"data":10155,"content":10156,"nodeType":78},{},[10157],{"data":10158,"marks":10159,"value":385,"nodeType":82},{},[],{"data":10161,"content":10162,"nodeType":87},{},[10163],{"data":10164,"marks":10165,"value":392,"nodeType":82},{},[],{"metadata":10167,"sys":10170,"fields":10175},{"tags":10168,"concepts":10169},[],[],{"space":10171,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10173,"publishedVersion":62,"revision":44,"locale":29},{"sys":10172},{"type":12,"linkType":13,"id":14},{"sys":10174},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10176},{"url":408,"details":10177,"fileName":414,"contentType":415},{"size":410,"image":10178},{"width":412,"height":413},{"sys":10180,"fields":10183},{"id":10181,"createdAt":10182},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":10184,"slug":10185,"articleIntro":-1,"category":10186},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[10187],{"metadata":10188,"sys":10191,"fields":10198},{"tags":10189,"concepts":10190},[],[],{"space":10192,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10194,"publishedVersion":364,"revision":62,"contentType":10196,"locale":29},{"sys":10193},{"type":12,"linkType":13,"id":14},{"sys":10195},{"id":21,"type":12,"linkType":22},{"sys":10197},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10199,"metaTitle":374,"metaDescription":375,"mainTitle":10200,"subtitle":393,"heroImage":10215,"ctaButton":416,"ctaLink":417},[373],{"data":10201,"content":10202,"nodeType":74},{},[10203,10209],{"data":10204,"content":10205,"nodeType":78},{},[10206],{"data":10207,"marks":10208,"value":385,"nodeType":82},{},[],{"data":10210,"content":10211,"nodeType":87},{},[10212],{"data":10213,"marks":10214,"value":392,"nodeType":82},{},[],{"metadata":10216,"sys":10219,"fields":10224},{"tags":10217,"concepts":10218},[],[],{"space":10220,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10222,"publishedVersion":62,"revision":44,"locale":29},{"sys":10221},{"type":12,"linkType":13,"id":14},{"sys":10223},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10225},{"url":408,"details":10226,"fileName":414,"contentType":415},{"size":410,"image":10227},{"width":412,"height":413},{"sys":10229,"fields":10232},{"id":10230,"createdAt":10231},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":10233,"slug":10234,"articleIntro":-1,"category":10235},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[10236],{"metadata":10237,"sys":10240,"fields":10247},{"tags":10238,"concepts":10239},[],[],{"space":10241,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10243,"publishedVersion":364,"revision":62,"contentType":10245,"locale":29},{"sys":10242},{"type":12,"linkType":13,"id":14},{"sys":10244},{"id":21,"type":12,"linkType":22},{"sys":10246},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10248,"metaTitle":374,"metaDescription":375,"mainTitle":10249,"subtitle":393,"heroImage":10264,"ctaButton":416,"ctaLink":417},[373],{"data":10250,"content":10251,"nodeType":74},{},[10252,10258],{"data":10253,"content":10254,"nodeType":78},{},[10255],{"data":10256,"marks":10257,"value":385,"nodeType":82},{},[],{"data":10259,"content":10260,"nodeType":87},{},[10261],{"data":10262,"marks":10263,"value":392,"nodeType":82},{},[],{"metadata":10265,"sys":10268,"fields":10273},{"tags":10266,"concepts":10267},[],[],{"space":10269,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10271,"publishedVersion":62,"revision":44,"locale":29},{"sys":10270},{"type":12,"linkType":13,"id":14},{"sys":10272},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10274},{"url":408,"details":10275,"fileName":414,"contentType":415},{"size":410,"image":10276},{"width":412,"height":413},{"sys":10278,"fields":10281},{"id":10279,"createdAt":10280},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":10282,"slug":10283,"articleIntro":10282,"category":10284},"Compte 211 - Terrains","compte-211-terrains",[10285],{"metadata":10286,"sys":10289,"fields":10296},{"tags":10287,"concepts":10288},[],[],{"space":10290,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10292,"publishedVersion":364,"revision":62,"contentType":10294,"locale":29},{"sys":10291},{"type":12,"linkType":13,"id":14},{"sys":10293},{"id":21,"type":12,"linkType":22},{"sys":10295},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10297,"metaTitle":374,"metaDescription":375,"mainTitle":10298,"subtitle":393,"heroImage":10313,"ctaButton":416,"ctaLink":417},[373],{"data":10299,"content":10300,"nodeType":74},{},[10301,10307],{"data":10302,"content":10303,"nodeType":78},{},[10304],{"data":10305,"marks":10306,"value":385,"nodeType":82},{},[],{"data":10308,"content":10309,"nodeType":87},{},[10310],{"data":10311,"marks":10312,"value":392,"nodeType":82},{},[],{"metadata":10314,"sys":10317,"fields":10322},{"tags":10315,"concepts":10316},[],[],{"space":10318,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10320,"publishedVersion":62,"revision":44,"locale":29},{"sys":10319},{"type":12,"linkType":13,"id":14},{"sys":10321},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10323},{"url":408,"details":10324,"fileName":414,"contentType":415},{"size":410,"image":10325},{"width":412,"height":413},{"sys":10327,"fields":10330},{"id":10328,"createdAt":10329},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":10331,"slug":10332,"articleIntro":-1,"category":10333},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[10334],{"metadata":10335,"sys":10338,"fields":10345},{"tags":10336,"concepts":10337},[],[],{"space":10339,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10341,"publishedVersion":364,"revision":62,"contentType":10343,"locale":29},{"sys":10340},{"type":12,"linkType":13,"id":14},{"sys":10342},{"id":21,"type":12,"linkType":22},{"sys":10344},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10346,"metaTitle":374,"metaDescription":375,"mainTitle":10347,"subtitle":393,"heroImage":10362,"ctaButton":416,"ctaLink":417},[373],{"data":10348,"content":10349,"nodeType":74},{},[10350,10356],{"data":10351,"content":10352,"nodeType":78},{},[10353],{"data":10354,"marks":10355,"value":385,"nodeType":82},{},[],{"data":10357,"content":10358,"nodeType":87},{},[10359],{"data":10360,"marks":10361,"value":392,"nodeType":82},{},[],{"metadata":10363,"sys":10366,"fields":10371},{"tags":10364,"concepts":10365},[],[],{"space":10367,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10369,"publishedVersion":62,"revision":44,"locale":29},{"sys":10368},{"type":12,"linkType":13,"id":14},{"sys":10370},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10372},{"url":408,"details":10373,"fileName":414,"contentType":415},{"size":410,"image":10374},{"width":412,"height":413},{"sys":10376,"fields":10379},{"id":10377,"createdAt":10378},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10380,"slug":10381,"articleIntro":10380,"category":10382},"4551 - Principal","compte-4551-principal",[10383],{"metadata":10384,"sys":10387,"fields":10394},{"tags":10385,"concepts":10386},[],[],{"space":10388,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10390,"publishedVersion":364,"revision":62,"contentType":10392,"locale":29},{"sys":10389},{"type":12,"linkType":13,"id":14},{"sys":10391},{"id":21,"type":12,"linkType":22},{"sys":10393},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10395,"metaTitle":374,"metaDescription":375,"mainTitle":10396,"subtitle":393,"heroImage":10411,"ctaButton":416,"ctaLink":417},[373],{"data":10397,"content":10398,"nodeType":74},{},[10399,10405],{"data":10400,"content":10401,"nodeType":78},{},[10402],{"data":10403,"marks":10404,"value":385,"nodeType":82},{},[],{"data":10406,"content":10407,"nodeType":87},{},[10408],{"data":10409,"marks":10410,"value":392,"nodeType":82},{},[],{"metadata":10412,"sys":10415,"fields":10420},{"tags":10413,"concepts":10414},[],[],{"space":10416,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10418,"publishedVersion":62,"revision":44,"locale":29},{"sys":10417},{"type":12,"linkType":13,"id":14},{"sys":10419},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10421},{"url":408,"details":10422,"fileName":414,"contentType":415},{"size":410,"image":10423},{"width":412,"height":413},{"sys":10425,"fields":10428},{"id":10426,"createdAt":10427},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":10429,"slug":10430,"articleIntro":-1,"category":10431},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[10432],{"metadata":10433,"sys":10436,"fields":10443},{"tags":10434,"concepts":10435},[],[],{"space":10437,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10439,"publishedVersion":364,"revision":62,"contentType":10441,"locale":29},{"sys":10438},{"type":12,"linkType":13,"id":14},{"sys":10440},{"id":21,"type":12,"linkType":22},{"sys":10442},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10444,"metaTitle":374,"metaDescription":375,"mainTitle":10445,"subtitle":393,"heroImage":10460,"ctaButton":416,"ctaLink":417},[373],{"data":10446,"content":10447,"nodeType":74},{},[10448,10454],{"data":10449,"content":10450,"nodeType":78},{},[10451],{"data":10452,"marks":10453,"value":385,"nodeType":82},{},[],{"data":10455,"content":10456,"nodeType":87},{},[10457],{"data":10458,"marks":10459,"value":392,"nodeType":82},{},[],{"metadata":10461,"sys":10464,"fields":10469},{"tags":10462,"concepts":10463},[],[],{"space":10465,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10467,"publishedVersion":62,"revision":44,"locale":29},{"sys":10466},{"type":12,"linkType":13,"id":14},{"sys":10468},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10470},{"url":408,"details":10471,"fileName":414,"contentType":415},{"size":410,"image":10472},{"width":412,"height":413},{"sys":10474,"fields":10477},{"id":10475,"createdAt":10476},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":10478,"slug":10479,"articleIntro":-1,"category":10480},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[10481],{"metadata":10482,"sys":10485,"fields":10492},{"tags":10483,"concepts":10484},[],[],{"space":10486,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10488,"publishedVersion":364,"revision":62,"contentType":10490,"locale":29},{"sys":10487},{"type":12,"linkType":13,"id":14},{"sys":10489},{"id":21,"type":12,"linkType":22},{"sys":10491},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10493,"metaTitle":374,"metaDescription":375,"mainTitle":10494,"subtitle":393,"heroImage":10509,"ctaButton":416,"ctaLink":417},[373],{"data":10495,"content":10496,"nodeType":74},{},[10497,10503],{"data":10498,"content":10499,"nodeType":78},{},[10500],{"data":10501,"marks":10502,"value":385,"nodeType":82},{},[],{"data":10504,"content":10505,"nodeType":87},{},[10506],{"data":10507,"marks":10508,"value":392,"nodeType":82},{},[],{"metadata":10510,"sys":10513,"fields":10518},{"tags":10511,"concepts":10512},[],[],{"space":10514,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10516,"publishedVersion":62,"revision":44,"locale":29},{"sys":10515},{"type":12,"linkType":13,"id":14},{"sys":10517},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10519},{"url":408,"details":10520,"fileName":414,"contentType":415},{"size":410,"image":10521},{"width":412,"height":413},{"sys":10523,"fields":10526},{"id":10524,"createdAt":10525},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":10527,"slug":10528,"articleIntro":-1,"category":10529},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[10530],{"metadata":10531,"sys":10534,"fields":10541},{"tags":10532,"concepts":10533},[],[],{"space":10535,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10537,"publishedVersion":364,"revision":62,"contentType":10539,"locale":29},{"sys":10536},{"type":12,"linkType":13,"id":14},{"sys":10538},{"id":21,"type":12,"linkType":22},{"sys":10540},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10542,"metaTitle":374,"metaDescription":375,"mainTitle":10543,"subtitle":393,"heroImage":10558,"ctaButton":416,"ctaLink":417},[373],{"data":10544,"content":10545,"nodeType":74},{},[10546,10552],{"data":10547,"content":10548,"nodeType":78},{},[10549],{"data":10550,"marks":10551,"value":385,"nodeType":82},{},[],{"data":10553,"content":10554,"nodeType":87},{},[10555],{"data":10556,"marks":10557,"value":392,"nodeType":82},{},[],{"metadata":10559,"sys":10562,"fields":10567},{"tags":10560,"concepts":10561},[],[],{"space":10563,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10565,"publishedVersion":62,"revision":44,"locale":29},{"sys":10564},{"type":12,"linkType":13,"id":14},{"sys":10566},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10568},{"url":408,"details":10569,"fileName":414,"contentType":415},{"size":410,"image":10570},{"width":412,"height":413},{"sys":10572,"fields":10575},{"id":10573,"createdAt":10574},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":10576,"slug":10577,"articleIntro":10576,"category":10578},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[10579],{"metadata":10580,"sys":10583,"fields":10590},{"tags":10581,"concepts":10582},[],[],{"space":10584,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10586,"publishedVersion":364,"revision":62,"contentType":10588,"locale":29},{"sys":10585},{"type":12,"linkType":13,"id":14},{"sys":10587},{"id":21,"type":12,"linkType":22},{"sys":10589},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10591,"metaTitle":374,"metaDescription":375,"mainTitle":10592,"subtitle":393,"heroImage":10607,"ctaButton":416,"ctaLink":417},[373],{"data":10593,"content":10594,"nodeType":74},{},[10595,10601],{"data":10596,"content":10597,"nodeType":78},{},[10598],{"data":10599,"marks":10600,"value":385,"nodeType":82},{},[],{"data":10602,"content":10603,"nodeType":87},{},[10604],{"data":10605,"marks":10606,"value":392,"nodeType":82},{},[],{"metadata":10608,"sys":10611,"fields":10616},{"tags":10609,"concepts":10610},[],[],{"space":10612,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10614,"publishedVersion":62,"revision":44,"locale":29},{"sys":10613},{"type":12,"linkType":13,"id":14},{"sys":10615},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10617},{"url":408,"details":10618,"fileName":414,"contentType":415},{"size":410,"image":10619},{"width":412,"height":413},{"sys":10621,"fields":10624},{"id":10622,"createdAt":10623},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":10625,"slug":10626,"articleIntro":-1,"category":10627},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[10628],{"metadata":10629,"sys":10632,"fields":10639},{"tags":10630,"concepts":10631},[],[],{"space":10633,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10635,"publishedVersion":364,"revision":62,"contentType":10637,"locale":29},{"sys":10634},{"type":12,"linkType":13,"id":14},{"sys":10636},{"id":21,"type":12,"linkType":22},{"sys":10638},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10640,"metaTitle":374,"metaDescription":375,"mainTitle":10641,"subtitle":393,"heroImage":10656,"ctaButton":416,"ctaLink":417},[373],{"data":10642,"content":10643,"nodeType":74},{},[10644,10650],{"data":10645,"content":10646,"nodeType":78},{},[10647],{"data":10648,"marks":10649,"value":385,"nodeType":82},{},[],{"data":10651,"content":10652,"nodeType":87},{},[10653],{"data":10654,"marks":10655,"value":392,"nodeType":82},{},[],{"metadata":10657,"sys":10660,"fields":10665},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10663,"publishedVersion":62,"revision":44,"locale":29},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10666},{"url":408,"details":10667,"fileName":414,"contentType":415},{"size":410,"image":10668},{"width":412,"height":413},{"sys":10670,"fields":10673},{"id":10671,"createdAt":10672},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":10674,"slug":10675,"articleIntro":10674,"category":10676},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[10677],{"metadata":10678,"sys":10681,"fields":10688},{"tags":10679,"concepts":10680},[],[],{"space":10682,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10684,"publishedVersion":364,"revision":62,"contentType":10686,"locale":29},{"sys":10683},{"type":12,"linkType":13,"id":14},{"sys":10685},{"id":21,"type":12,"linkType":22},{"sys":10687},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10689,"metaTitle":374,"metaDescription":375,"mainTitle":10690,"subtitle":393,"heroImage":10705,"ctaButton":416,"ctaLink":417},[373],{"data":10691,"content":10692,"nodeType":74},{},[10693,10699],{"data":10694,"content":10695,"nodeType":78},{},[10696],{"data":10697,"marks":10698,"value":385,"nodeType":82},{},[],{"data":10700,"content":10701,"nodeType":87},{},[10702],{"data":10703,"marks":10704,"value":392,"nodeType":82},{},[],{"metadata":10706,"sys":10709,"fields":10714},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10712,"publishedVersion":62,"revision":44,"locale":29},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10715},{"url":408,"details":10716,"fileName":414,"contentType":415},{"size":410,"image":10717},{"width":412,"height":413},{"sys":10719,"fields":10722},{"id":10720,"createdAt":10721},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":10723,"slug":10724,"articleIntro":-1,"category":10725},"Compte 628 - Divers","compte-628-divers",[10726],{"metadata":10727,"sys":10730,"fields":10737},{"tags":10728,"concepts":10729},[],[],{"space":10731,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10733,"publishedVersion":364,"revision":62,"contentType":10735,"locale":29},{"sys":10732},{"type":12,"linkType":13,"id":14},{"sys":10734},{"id":21,"type":12,"linkType":22},{"sys":10736},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10738,"metaTitle":374,"metaDescription":375,"mainTitle":10739,"subtitle":393,"heroImage":10754,"ctaButton":416,"ctaLink":417},[373],{"data":10740,"content":10741,"nodeType":74},{},[10742,10748],{"data":10743,"content":10744,"nodeType":78},{},[10745],{"data":10746,"marks":10747,"value":385,"nodeType":82},{},[],{"data":10749,"content":10750,"nodeType":87},{},[10751],{"data":10752,"marks":10753,"value":392,"nodeType":82},{},[],{"metadata":10755,"sys":10758,"fields":10763},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10761,"publishedVersion":62,"revision":44,"locale":29},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10764},{"url":408,"details":10765,"fileName":414,"contentType":415},{"size":410,"image":10766},{"width":412,"height":413},{"sys":10768,"fields":10771},{"id":10769,"createdAt":10770},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":10772,"slug":10773,"articleIntro":10772,"category":10774},"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",[10775],{"metadata":10776,"sys":10779,"fields":10786},{"tags":10777,"concepts":10778},[],[],{"space":10780,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10782,"publishedVersion":364,"revision":62,"contentType":10784,"locale":29},{"sys":10781},{"type":12,"linkType":13,"id":14},{"sys":10783},{"id":21,"type":12,"linkType":22},{"sys":10785},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10787,"metaTitle":374,"metaDescription":375,"mainTitle":10788,"subtitle":393,"heroImage":10803,"ctaButton":416,"ctaLink":417},[373],{"data":10789,"content":10790,"nodeType":74},{},[10791,10797],{"data":10792,"content":10793,"nodeType":78},{},[10794],{"data":10795,"marks":10796,"value":385,"nodeType":82},{},[],{"data":10798,"content":10799,"nodeType":87},{},[10800],{"data":10801,"marks":10802,"value":392,"nodeType":82},{},[],{"metadata":10804,"sys":10807,"fields":10812},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10810,"publishedVersion":62,"revision":44,"locale":29},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10813},{"url":408,"details":10814,"fileName":414,"contentType":415},{"size":410,"image":10815},{"width":412,"height":413},{"sys":10817,"fields":10820},{"id":10818,"createdAt":10819},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":10821,"slug":10822,"articleIntro":10821,"category":10823},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[10824],{"metadata":10825,"sys":10828,"fields":10835},{"tags":10826,"concepts":10827},[],[],{"space":10829,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10831,"publishedVersion":364,"revision":62,"contentType":10833,"locale":29},{"sys":10830},{"type":12,"linkType":13,"id":14},{"sys":10832},{"id":21,"type":12,"linkType":22},{"sys":10834},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10836,"metaTitle":374,"metaDescription":375,"mainTitle":10837,"subtitle":393,"heroImage":10852,"ctaButton":416,"ctaLink":417},[373],{"data":10838,"content":10839,"nodeType":74},{},[10840,10846],{"data":10841,"content":10842,"nodeType":78},{},[10843],{"data":10844,"marks":10845,"value":385,"nodeType":82},{},[],{"data":10847,"content":10848,"nodeType":87},{},[10849],{"data":10850,"marks":10851,"value":392,"nodeType":82},{},[],{"metadata":10853,"sys":10856,"fields":10861},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10859,"publishedVersion":62,"revision":44,"locale":29},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10862},{"url":408,"details":10863,"fileName":414,"contentType":415},{"size":410,"image":10864},{"width":412,"height":413},{"sys":10866,"fields":10869},{"id":10867,"createdAt":10868},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":10870,"slug":10871,"articleIntro":10870,"category":10872},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[10873],{"metadata":10874,"sys":10877,"fields":10884},{"tags":10875,"concepts":10876},[],[],{"space":10878,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10880,"publishedVersion":364,"revision":62,"contentType":10882,"locale":29},{"sys":10879},{"type":12,"linkType":13,"id":14},{"sys":10881},{"id":21,"type":12,"linkType":22},{"sys":10883},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10885,"metaTitle":374,"metaDescription":375,"mainTitle":10886,"subtitle":393,"heroImage":10901,"ctaButton":416,"ctaLink":417},[373],{"data":10887,"content":10888,"nodeType":74},{},[10889,10895],{"data":10890,"content":10891,"nodeType":78},{},[10892],{"data":10893,"marks":10894,"value":385,"nodeType":82},{},[],{"data":10896,"content":10897,"nodeType":87},{},[10898],{"data":10899,"marks":10900,"value":392,"nodeType":82},{},[],{"metadata":10902,"sys":10905,"fields":10910},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10908,"publishedVersion":62,"revision":44,"locale":29},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10911},{"url":408,"details":10912,"fileName":414,"contentType":415},{"size":410,"image":10913},{"width":412,"height":413},{"sys":10915,"fields":10918},{"id":10916,"createdAt":10917},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":10919,"slug":10920,"articleIntro":10919,"category":10921},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[10922],{"metadata":10923,"sys":10926,"fields":10933},{"tags":10924,"concepts":10925},[],[],{"space":10927,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10929,"publishedVersion":364,"revision":62,"contentType":10931,"locale":29},{"sys":10928},{"type":12,"linkType":13,"id":14},{"sys":10930},{"id":21,"type":12,"linkType":22},{"sys":10932},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10934,"metaTitle":374,"metaDescription":375,"mainTitle":10935,"subtitle":393,"heroImage":10950,"ctaButton":416,"ctaLink":417},[373],{"data":10936,"content":10937,"nodeType":74},{},[10938,10944],{"data":10939,"content":10940,"nodeType":78},{},[10941],{"data":10942,"marks":10943,"value":385,"nodeType":82},{},[],{"data":10945,"content":10946,"nodeType":87},{},[10947],{"data":10948,"marks":10949,"value":392,"nodeType":82},{},[],{"metadata":10951,"sys":10954,"fields":10959},{"tags":10952,"concepts":10953},[],[],{"space":10955,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":10957,"publishedVersion":62,"revision":44,"locale":29},{"sys":10956},{"type":12,"linkType":13,"id":14},{"sys":10958},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":10960},{"url":408,"details":10961,"fileName":414,"contentType":415},{"size":410,"image":10962},{"width":412,"height":413},{"sys":10964,"fields":10967},{"id":10965,"createdAt":10966},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":10968,"slug":10969,"articleIntro":10968,"category":10970},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[10971],{"metadata":10972,"sys":10975,"fields":10982},{"tags":10973,"concepts":10974},[],[],{"space":10976,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10978,"publishedVersion":364,"revision":62,"contentType":10980,"locale":29},{"sys":10977},{"type":12,"linkType":13,"id":14},{"sys":10979},{"id":21,"type":12,"linkType":22},{"sys":10981},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10983,"metaTitle":374,"metaDescription":375,"mainTitle":10984,"subtitle":393,"heroImage":10999,"ctaButton":416,"ctaLink":417},[373],{"data":10985,"content":10986,"nodeType":74},{},[10987,10993],{"data":10988,"content":10989,"nodeType":78},{},[10990],{"data":10991,"marks":10992,"value":385,"nodeType":82},{},[],{"data":10994,"content":10995,"nodeType":87},{},[10996],{"data":10997,"marks":10998,"value":392,"nodeType":82},{},[],{"metadata":11000,"sys":11003,"fields":11008},{"tags":11001,"concepts":11002},[],[],{"space":11004,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11006,"publishedVersion":62,"revision":44,"locale":29},{"sys":11005},{"type":12,"linkType":13,"id":14},{"sys":11007},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11009},{"url":408,"details":11010,"fileName":414,"contentType":415},{"size":410,"image":11011},{"width":412,"height":413},{"sys":11013,"fields":11016},{"id":11014,"createdAt":11015},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11017,"slug":11018,"articleIntro":11017,"category":11019},"4886 - Charges","compte-4886-charges",[11020],{"metadata":11021,"sys":11024,"fields":11031},{"tags":11022,"concepts":11023},[],[],{"space":11025,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11027,"publishedVersion":364,"revision":62,"contentType":11029,"locale":29},{"sys":11026},{"type":12,"linkType":13,"id":14},{"sys":11028},{"id":21,"type":12,"linkType":22},{"sys":11030},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11032,"metaTitle":374,"metaDescription":375,"mainTitle":11033,"subtitle":393,"heroImage":11048,"ctaButton":416,"ctaLink":417},[373],{"data":11034,"content":11035,"nodeType":74},{},[11036,11042],{"data":11037,"content":11038,"nodeType":78},{},[11039],{"data":11040,"marks":11041,"value":385,"nodeType":82},{},[],{"data":11043,"content":11044,"nodeType":87},{},[11045],{"data":11046,"marks":11047,"value":392,"nodeType":82},{},[],{"metadata":11049,"sys":11052,"fields":11057},{"tags":11050,"concepts":11051},[],[],{"space":11053,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11055,"publishedVersion":62,"revision":44,"locale":29},{"sys":11054},{"type":12,"linkType":13,"id":14},{"sys":11056},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11058},{"url":408,"details":11059,"fileName":414,"contentType":415},{"size":410,"image":11060},{"width":412,"height":413},{"sys":11062,"fields":11065},{"id":11063,"createdAt":11064},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":11066,"slug":11067,"articleIntro":11066,"category":11068},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[11069],{"metadata":11070,"sys":11073,"fields":11080},{"tags":11071,"concepts":11072},[],[],{"space":11074,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11076,"publishedVersion":364,"revision":62,"contentType":11078,"locale":29},{"sys":11075},{"type":12,"linkType":13,"id":14},{"sys":11077},{"id":21,"type":12,"linkType":22},{"sys":11079},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11081,"metaTitle":374,"metaDescription":375,"mainTitle":11082,"subtitle":393,"heroImage":11097,"ctaButton":416,"ctaLink":417},[373],{"data":11083,"content":11084,"nodeType":74},{},[11085,11091],{"data":11086,"content":11087,"nodeType":78},{},[11088],{"data":11089,"marks":11090,"value":385,"nodeType":82},{},[],{"data":11092,"content":11093,"nodeType":87},{},[11094],{"data":11095,"marks":11096,"value":392,"nodeType":82},{},[],{"metadata":11098,"sys":11101,"fields":11106},{"tags":11099,"concepts":11100},[],[],{"space":11102,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11104,"publishedVersion":62,"revision":44,"locale":29},{"sys":11103},{"type":12,"linkType":13,"id":14},{"sys":11105},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11107},{"url":408,"details":11108,"fileName":414,"contentType":415},{"size":410,"image":11109},{"width":412,"height":413},{"sys":11111,"fields":11114},{"id":11112,"createdAt":11113},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":11115,"slug":11116,"articleIntro":11115,"category":11117},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[11118],{"metadata":11119,"sys":11122,"fields":11129},{"tags":11120,"concepts":11121},[],[],{"space":11123,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11125,"publishedVersion":364,"revision":62,"contentType":11127,"locale":29},{"sys":11124},{"type":12,"linkType":13,"id":14},{"sys":11126},{"id":21,"type":12,"linkType":22},{"sys":11128},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11130,"metaTitle":374,"metaDescription":375,"mainTitle":11131,"subtitle":393,"heroImage":11146,"ctaButton":416,"ctaLink":417},[373],{"data":11132,"content":11133,"nodeType":74},{},[11134,11140],{"data":11135,"content":11136,"nodeType":78},{},[11137],{"data":11138,"marks":11139,"value":385,"nodeType":82},{},[],{"data":11141,"content":11142,"nodeType":87},{},[11143],{"data":11144,"marks":11145,"value":392,"nodeType":82},{},[],{"metadata":11147,"sys":11150,"fields":11155},{"tags":11148,"concepts":11149},[],[],{"space":11151,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11153,"publishedVersion":62,"revision":44,"locale":29},{"sys":11152},{"type":12,"linkType":13,"id":14},{"sys":11154},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11156},{"url":408,"details":11157,"fileName":414,"contentType":415},{"size":410,"image":11158},{"width":412,"height":413},{"sys":11160,"fields":11163},{"id":11161,"createdAt":11162},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":11164,"slug":11165,"articleIntro":11164,"category":11166},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[11167],{"metadata":11168,"sys":11171,"fields":11178},{"tags":11169,"concepts":11170},[],[],{"space":11172,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11174,"publishedVersion":364,"revision":62,"contentType":11176,"locale":29},{"sys":11173},{"type":12,"linkType":13,"id":14},{"sys":11175},{"id":21,"type":12,"linkType":22},{"sys":11177},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11179,"metaTitle":374,"metaDescription":375,"mainTitle":11180,"subtitle":393,"heroImage":11195,"ctaButton":416,"ctaLink":417},[373],{"data":11181,"content":11182,"nodeType":74},{},[11183,11189],{"data":11184,"content":11185,"nodeType":78},{},[11186],{"data":11187,"marks":11188,"value":385,"nodeType":82},{},[],{"data":11190,"content":11191,"nodeType":87},{},[11192],{"data":11193,"marks":11194,"value":392,"nodeType":82},{},[],{"metadata":11196,"sys":11199,"fields":11204},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11202,"publishedVersion":62,"revision":44,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11205},{"url":408,"details":11206,"fileName":414,"contentType":415},{"size":410,"image":11207},{"width":412,"height":413},{"sys":11209,"fields":11212},{"id":11210,"createdAt":11211},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":11213,"slug":11214,"articleIntro":11213,"category":11215},"506 - Obligations","compte-506-obligations",[11216],{"metadata":11217,"sys":11220,"fields":11227},{"tags":11218,"concepts":11219},[],[],{"space":11221,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11223,"publishedVersion":364,"revision":62,"contentType":11225,"locale":29},{"sys":11222},{"type":12,"linkType":13,"id":14},{"sys":11224},{"id":21,"type":12,"linkType":22},{"sys":11226},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11228,"metaTitle":374,"metaDescription":375,"mainTitle":11229,"subtitle":393,"heroImage":11244,"ctaButton":416,"ctaLink":417},[373],{"data":11230,"content":11231,"nodeType":74},{},[11232,11238],{"data":11233,"content":11234,"nodeType":78},{},[11235],{"data":11236,"marks":11237,"value":385,"nodeType":82},{},[],{"data":11239,"content":11240,"nodeType":87},{},[11241],{"data":11242,"marks":11243,"value":392,"nodeType":82},{},[],{"metadata":11245,"sys":11248,"fields":11253},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11251,"publishedVersion":62,"revision":44,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11254},{"url":408,"details":11255,"fileName":414,"contentType":415},{"size":410,"image":11256},{"width":412,"height":413},{"sys":11258,"fields":11261},{"id":11259,"createdAt":11260},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":11262,"slug":11263,"articleIntro":11262,"category":11264},"Compte 101 - Capital","compte-101-capital",[11265],{"metadata":11266,"sys":11269,"fields":11276},{"tags":11267,"concepts":11268},[],[],{"space":11270,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11272,"publishedVersion":364,"revision":62,"contentType":11274,"locale":29},{"sys":11271},{"type":12,"linkType":13,"id":14},{"sys":11273},{"id":21,"type":12,"linkType":22},{"sys":11275},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11277,"metaTitle":374,"metaDescription":375,"mainTitle":11278,"subtitle":393,"heroImage":11293,"ctaButton":416,"ctaLink":417},[373],{"data":11279,"content":11280,"nodeType":74},{},[11281,11287],{"data":11282,"content":11283,"nodeType":78},{},[11284],{"data":11285,"marks":11286,"value":385,"nodeType":82},{},[],{"data":11288,"content":11289,"nodeType":87},{},[11290],{"data":11291,"marks":11292,"value":392,"nodeType":82},{},[],{"metadata":11294,"sys":11297,"fields":11302},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11300,"publishedVersion":62,"revision":44,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11303},{"url":408,"details":11304,"fileName":414,"contentType":415},{"size":410,"image":11305},{"width":412,"height":413},{"sys":11307,"fields":11310},{"id":11308,"createdAt":11309},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":11311,"slug":11312,"articleIntro":11311,"category":11313},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[11314],{"metadata":11315,"sys":11318,"fields":11325},{"tags":11316,"concepts":11317},[],[],{"space":11319,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11321,"publishedVersion":364,"revision":62,"contentType":11323,"locale":29},{"sys":11320},{"type":12,"linkType":13,"id":14},{"sys":11322},{"id":21,"type":12,"linkType":22},{"sys":11324},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11326,"metaTitle":374,"metaDescription":375,"mainTitle":11327,"subtitle":393,"heroImage":11342,"ctaButton":416,"ctaLink":417},[373],{"data":11328,"content":11329,"nodeType":74},{},[11330,11336],{"data":11331,"content":11332,"nodeType":78},{},[11333],{"data":11334,"marks":11335,"value":385,"nodeType":82},{},[],{"data":11337,"content":11338,"nodeType":87},{},[11339],{"data":11340,"marks":11341,"value":392,"nodeType":82},{},[],{"metadata":11343,"sys":11346,"fields":11351},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11349,"publishedVersion":62,"revision":44,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11352},{"url":408,"details":11353,"fileName":414,"contentType":415},{"size":410,"image":11354},{"width":412,"height":413},{"sys":11356,"fields":11359},{"id":11357,"createdAt":11358},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":11360,"slug":11361,"articleIntro":11360,"category":11362},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[11363],{"metadata":11364,"sys":11367,"fields":11374},{"tags":11365,"concepts":11366},[],[],{"space":11368,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11370,"publishedVersion":364,"revision":62,"contentType":11372,"locale":29},{"sys":11369},{"type":12,"linkType":13,"id":14},{"sys":11371},{"id":21,"type":12,"linkType":22},{"sys":11373},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11375,"metaTitle":374,"metaDescription":375,"mainTitle":11376,"subtitle":393,"heroImage":11391,"ctaButton":416,"ctaLink":417},[373],{"data":11377,"content":11378,"nodeType":74},{},[11379,11385],{"data":11380,"content":11381,"nodeType":78},{},[11382],{"data":11383,"marks":11384,"value":385,"nodeType":82},{},[],{"data":11386,"content":11387,"nodeType":87},{},[11388],{"data":11389,"marks":11390,"value":392,"nodeType":82},{},[],{"metadata":11392,"sys":11395,"fields":11400},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11398,"publishedVersion":62,"revision":44,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11401},{"url":408,"details":11402,"fileName":414,"contentType":415},{"size":410,"image":11403},{"width":412,"height":413},{"sys":11405,"fields":11408},{"id":11406,"createdAt":11407},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":11409,"slug":11410,"articleIntro":11409,"category":11411},"2185 - Cheptel","compte-2185-cheptel",[11412],{"metadata":11413,"sys":11416,"fields":11423},{"tags":11414,"concepts":11415},[],[],{"space":11417,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11419,"publishedVersion":364,"revision":62,"contentType":11421,"locale":29},{"sys":11418},{"type":12,"linkType":13,"id":14},{"sys":11420},{"id":21,"type":12,"linkType":22},{"sys":11422},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11424,"metaTitle":374,"metaDescription":375,"mainTitle":11425,"subtitle":393,"heroImage":11440,"ctaButton":416,"ctaLink":417},[373],{"data":11426,"content":11427,"nodeType":74},{},[11428,11434],{"data":11429,"content":11430,"nodeType":78},{},[11431],{"data":11432,"marks":11433,"value":385,"nodeType":82},{},[],{"data":11435,"content":11436,"nodeType":87},{},[11437],{"data":11438,"marks":11439,"value":392,"nodeType":82},{},[],{"metadata":11441,"sys":11444,"fields":11449},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11447,"publishedVersion":62,"revision":44,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11450},{"url":408,"details":11451,"fileName":414,"contentType":415},{"size":410,"image":11452},{"width":412,"height":413},{"sys":11454,"fields":11457},{"id":11455,"createdAt":11456},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":11458,"slug":11459,"articleIntro":11458,"category":11460},"2768 - Intérêts courus","compte-2768-interets-courus",[11461],{"metadata":11462,"sys":11465,"fields":11472},{"tags":11463,"concepts":11464},[],[],{"space":11466,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11468,"publishedVersion":364,"revision":62,"contentType":11470,"locale":29},{"sys":11467},{"type":12,"linkType":13,"id":14},{"sys":11469},{"id":21,"type":12,"linkType":22},{"sys":11471},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11473,"metaTitle":374,"metaDescription":375,"mainTitle":11474,"subtitle":393,"heroImage":11489,"ctaButton":416,"ctaLink":417},[373],{"data":11475,"content":11476,"nodeType":74},{},[11477,11483],{"data":11478,"content":11479,"nodeType":78},{},[11480],{"data":11481,"marks":11482,"value":385,"nodeType":82},{},[],{"data":11484,"content":11485,"nodeType":87},{},[11486],{"data":11487,"marks":11488,"value":392,"nodeType":82},{},[],{"metadata":11490,"sys":11493,"fields":11498},{"tags":11491,"concepts":11492},[],[],{"space":11494,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11496,"publishedVersion":62,"revision":44,"locale":29},{"sys":11495},{"type":12,"linkType":13,"id":14},{"sys":11497},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11499},{"url":408,"details":11500,"fileName":414,"contentType":415},{"size":410,"image":11501},{"width":412,"height":413},{"sys":11503,"fields":11506},{"id":11504,"createdAt":11505},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":11507,"slug":11508,"articleIntro":11507,"category":11509},"668 - Autres charges financières","compte-668-autres-charges-financieres",[11510],{"metadata":11511,"sys":11514,"fields":11521},{"tags":11512,"concepts":11513},[],[],{"space":11515,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11517,"publishedVersion":364,"revision":62,"contentType":11519,"locale":29},{"sys":11516},{"type":12,"linkType":13,"id":14},{"sys":11518},{"id":21,"type":12,"linkType":22},{"sys":11520},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11522,"metaTitle":374,"metaDescription":375,"mainTitle":11523,"subtitle":393,"heroImage":11538,"ctaButton":416,"ctaLink":417},[373],{"data":11524,"content":11525,"nodeType":74},{},[11526,11532],{"data":11527,"content":11528,"nodeType":78},{},[11529],{"data":11530,"marks":11531,"value":385,"nodeType":82},{},[],{"data":11533,"content":11534,"nodeType":87},{},[11535],{"data":11536,"marks":11537,"value":392,"nodeType":82},{},[],{"metadata":11539,"sys":11542,"fields":11547},{"tags":11540,"concepts":11541},[],[],{"space":11543,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11545,"publishedVersion":62,"revision":44,"locale":29},{"sys":11544},{"type":12,"linkType":13,"id":14},{"sys":11546},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11548},{"url":408,"details":11549,"fileName":414,"contentType":415},{"size":410,"image":11550},{"width":412,"height":413},{"sys":11552,"fields":11555},{"id":11553,"createdAt":11554},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":11556,"slug":11557,"articleIntro":11556,"category":11558},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[11559],{"metadata":11560,"sys":11563,"fields":11570},{"tags":11561,"concepts":11562},[],[],{"space":11564,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11566,"publishedVersion":364,"revision":62,"contentType":11568,"locale":29},{"sys":11565},{"type":12,"linkType":13,"id":14},{"sys":11567},{"id":21,"type":12,"linkType":22},{"sys":11569},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11571,"metaTitle":374,"metaDescription":375,"mainTitle":11572,"subtitle":393,"heroImage":11587,"ctaButton":416,"ctaLink":417},[373],{"data":11573,"content":11574,"nodeType":74},{},[11575,11581],{"data":11576,"content":11577,"nodeType":78},{},[11578],{"data":11579,"marks":11580,"value":385,"nodeType":82},{},[],{"data":11582,"content":11583,"nodeType":87},{},[11584],{"data":11585,"marks":11586,"value":392,"nodeType":82},{},[],{"metadata":11588,"sys":11591,"fields":11596},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11594,"publishedVersion":62,"revision":44,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11597},{"url":408,"details":11598,"fileName":414,"contentType":415},{"size":410,"image":11599},{"width":412,"height":413},{"sys":11601,"fields":11604},{"id":11602,"createdAt":11603},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":11605,"slug":11606,"articleIntro":11605,"category":11607},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[11608],{"metadata":11609,"sys":11612,"fields":11619},{"tags":11610,"concepts":11611},[],[],{"space":11613,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11615,"publishedVersion":364,"revision":62,"contentType":11617,"locale":29},{"sys":11614},{"type":12,"linkType":13,"id":14},{"sys":11616},{"id":21,"type":12,"linkType":22},{"sys":11618},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11620,"metaTitle":374,"metaDescription":375,"mainTitle":11621,"subtitle":393,"heroImage":11636,"ctaButton":416,"ctaLink":417},[373],{"data":11622,"content":11623,"nodeType":74},{},[11624,11630],{"data":11625,"content":11626,"nodeType":78},{},[11627],{"data":11628,"marks":11629,"value":385,"nodeType":82},{},[],{"data":11631,"content":11632,"nodeType":87},{},[11633],{"data":11634,"marks":11635,"value":392,"nodeType":82},{},[],{"metadata":11637,"sys":11640,"fields":11645},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11643,"publishedVersion":62,"revision":44,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11646},{"url":408,"details":11647,"fileName":414,"contentType":415},{"size":410,"image":11648},{"width":412,"height":413},{"sys":11650,"fields":11653},{"id":11651,"createdAt":11652},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":11654,"slug":11655,"articleIntro":11654,"category":11656},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[11657],{"metadata":11658,"sys":11661,"fields":11668},{"tags":11659,"concepts":11660},[],[],{"space":11662,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11664,"publishedVersion":364,"revision":62,"contentType":11666,"locale":29},{"sys":11663},{"type":12,"linkType":13,"id":14},{"sys":11665},{"id":21,"type":12,"linkType":22},{"sys":11667},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11669,"metaTitle":374,"metaDescription":375,"mainTitle":11670,"subtitle":393,"heroImage":11685,"ctaButton":416,"ctaLink":417},[373],{"data":11671,"content":11672,"nodeType":74},{},[11673,11679],{"data":11674,"content":11675,"nodeType":78},{},[11676],{"data":11677,"marks":11678,"value":385,"nodeType":82},{},[],{"data":11680,"content":11681,"nodeType":87},{},[11682],{"data":11683,"marks":11684,"value":392,"nodeType":82},{},[],{"metadata":11686,"sys":11689,"fields":11694},{"tags":11687,"concepts":11688},[],[],{"space":11690,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11692,"publishedVersion":62,"revision":44,"locale":29},{"sys":11691},{"type":12,"linkType":13,"id":14},{"sys":11693},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11695},{"url":408,"details":11696,"fileName":414,"contentType":415},{"size":410,"image":11697},{"width":412,"height":413},{"sys":11699,"fields":11702},{"id":11700,"createdAt":11701},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":11703,"slug":11704,"articleIntro":-1,"category":11705},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[11706],{"metadata":11707,"sys":11710,"fields":11717},{"tags":11708,"concepts":11709},[],[],{"space":11711,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11713,"publishedVersion":364,"revision":62,"contentType":11715,"locale":29},{"sys":11712},{"type":12,"linkType":13,"id":14},{"sys":11714},{"id":21,"type":12,"linkType":22},{"sys":11716},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11718,"metaTitle":374,"metaDescription":375,"mainTitle":11719,"subtitle":393,"heroImage":11734,"ctaButton":416,"ctaLink":417},[373],{"data":11720,"content":11721,"nodeType":74},{},[11722,11728],{"data":11723,"content":11724,"nodeType":78},{},[11725],{"data":11726,"marks":11727,"value":385,"nodeType":82},{},[],{"data":11729,"content":11730,"nodeType":87},{},[11731],{"data":11732,"marks":11733,"value":392,"nodeType":82},{},[],{"metadata":11735,"sys":11738,"fields":11743},{"tags":11736,"concepts":11737},[],[],{"space":11739,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11741,"publishedVersion":62,"revision":44,"locale":29},{"sys":11740},{"type":12,"linkType":13,"id":14},{"sys":11742},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11744},{"url":408,"details":11745,"fileName":414,"contentType":415},{"size":410,"image":11746},{"width":412,"height":413},{"sys":11748,"fields":11751},{"id":11749,"createdAt":11750},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":11752,"slug":11753,"articleIntro":11752,"category":11754},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[11755],{"metadata":11756,"sys":11759,"fields":11766},{"tags":11757,"concepts":11758},[],[],{"space":11760,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11762,"publishedVersion":364,"revision":62,"contentType":11764,"locale":29},{"sys":11761},{"type":12,"linkType":13,"id":14},{"sys":11763},{"id":21,"type":12,"linkType":22},{"sys":11765},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11767,"metaTitle":374,"metaDescription":375,"mainTitle":11768,"subtitle":393,"heroImage":11783,"ctaButton":416,"ctaLink":417},[373],{"data":11769,"content":11770,"nodeType":74},{},[11771,11777],{"data":11772,"content":11773,"nodeType":78},{},[11774],{"data":11775,"marks":11776,"value":385,"nodeType":82},{},[],{"data":11778,"content":11779,"nodeType":87},{},[11780],{"data":11781,"marks":11782,"value":392,"nodeType":82},{},[],{"metadata":11784,"sys":11787,"fields":11792},{"tags":11785,"concepts":11786},[],[],{"space":11788,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11790,"publishedVersion":62,"revision":44,"locale":29},{"sys":11789},{"type":12,"linkType":13,"id":14},{"sys":11791},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11793},{"url":408,"details":11794,"fileName":414,"contentType":415},{"size":410,"image":11795},{"width":412,"height":413},{"sys":11797,"fields":11800},{"id":11798,"createdAt":11799},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":11801,"slug":11802,"articleIntro":11801,"category":11803},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[11804],{"metadata":11805,"sys":11808,"fields":11815},{"tags":11806,"concepts":11807},[],[],{"space":11809,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11811,"publishedVersion":364,"revision":62,"contentType":11813,"locale":29},{"sys":11810},{"type":12,"linkType":13,"id":14},{"sys":11812},{"id":21,"type":12,"linkType":22},{"sys":11814},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11816,"metaTitle":374,"metaDescription":375,"mainTitle":11817,"subtitle":393,"heroImage":11832,"ctaButton":416,"ctaLink":417},[373],{"data":11818,"content":11819,"nodeType":74},{},[11820,11826],{"data":11821,"content":11822,"nodeType":78},{},[11823],{"data":11824,"marks":11825,"value":385,"nodeType":82},{},[],{"data":11827,"content":11828,"nodeType":87},{},[11829],{"data":11830,"marks":11831,"value":392,"nodeType":82},{},[],{"metadata":11833,"sys":11836,"fields":11841},{"tags":11834,"concepts":11835},[],[],{"space":11837,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11839,"publishedVersion":62,"revision":44,"locale":29},{"sys":11838},{"type":12,"linkType":13,"id":14},{"sys":11840},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11842},{"url":408,"details":11843,"fileName":414,"contentType":415},{"size":410,"image":11844},{"width":412,"height":413},{"sys":11846,"fields":11849},{"id":11847,"createdAt":11848},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":11850,"slug":11851,"articleIntro":11850,"category":11852},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[11853],{"metadata":11854,"sys":11857,"fields":11864},{"tags":11855,"concepts":11856},[],[],{"space":11858,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11860,"publishedVersion":364,"revision":62,"contentType":11862,"locale":29},{"sys":11859},{"type":12,"linkType":13,"id":14},{"sys":11861},{"id":21,"type":12,"linkType":22},{"sys":11863},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11865,"metaTitle":374,"metaDescription":375,"mainTitle":11866,"subtitle":393,"heroImage":11881,"ctaButton":416,"ctaLink":417},[373],{"data":11867,"content":11868,"nodeType":74},{},[11869,11875],{"data":11870,"content":11871,"nodeType":78},{},[11872],{"data":11873,"marks":11874,"value":385,"nodeType":82},{},[],{"data":11876,"content":11877,"nodeType":87},{},[11878],{"data":11879,"marks":11880,"value":392,"nodeType":82},{},[],{"metadata":11882,"sys":11885,"fields":11890},{"tags":11883,"concepts":11884},[],[],{"space":11886,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11888,"publishedVersion":62,"revision":44,"locale":29},{"sys":11887},{"type":12,"linkType":13,"id":14},{"sys":11889},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11891},{"url":408,"details":11892,"fileName":414,"contentType":415},{"size":410,"image":11893},{"width":412,"height":413},{"sys":11895,"fields":11898},{"id":11896,"createdAt":11897},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":11899,"slug":11900,"articleIntro":11899,"category":11901},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[11902],{"metadata":11903,"sys":11906,"fields":11913},{"tags":11904,"concepts":11905},[],[],{"space":11907,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11909,"publishedVersion":364,"revision":62,"contentType":11911,"locale":29},{"sys":11908},{"type":12,"linkType":13,"id":14},{"sys":11910},{"id":21,"type":12,"linkType":22},{"sys":11912},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11914,"metaTitle":374,"metaDescription":375,"mainTitle":11915,"subtitle":393,"heroImage":11930,"ctaButton":416,"ctaLink":417},[373],{"data":11916,"content":11917,"nodeType":74},{},[11918,11924],{"data":11919,"content":11920,"nodeType":78},{},[11921],{"data":11922,"marks":11923,"value":385,"nodeType":82},{},[],{"data":11925,"content":11926,"nodeType":87},{},[11927],{"data":11928,"marks":11929,"value":392,"nodeType":82},{},[],{"metadata":11931,"sys":11934,"fields":11939},{"tags":11932,"concepts":11933},[],[],{"space":11935,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11937,"publishedVersion":62,"revision":44,"locale":29},{"sys":11936},{"type":12,"linkType":13,"id":14},{"sys":11938},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11940},{"url":408,"details":11941,"fileName":414,"contentType":415},{"size":410,"image":11942},{"width":412,"height":413},{"sys":11944,"fields":11947},{"id":11945,"createdAt":11946},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":11948,"slug":11949,"articleIntro":11948,"category":11950},"Compte 6026 - Emballages","compte-6026-emballages",[11951],{"metadata":11952,"sys":11955,"fields":11962},{"tags":11953,"concepts":11954},[],[],{"space":11956,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11958,"publishedVersion":364,"revision":62,"contentType":11960,"locale":29},{"sys":11957},{"type":12,"linkType":13,"id":14},{"sys":11959},{"id":21,"type":12,"linkType":22},{"sys":11961},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11963,"metaTitle":374,"metaDescription":375,"mainTitle":11964,"subtitle":393,"heroImage":11979,"ctaButton":416,"ctaLink":417},[373],{"data":11965,"content":11966,"nodeType":74},{},[11967,11973],{"data":11968,"content":11969,"nodeType":78},{},[11970],{"data":11971,"marks":11972,"value":385,"nodeType":82},{},[],{"data":11974,"content":11975,"nodeType":87},{},[11976],{"data":11977,"marks":11978,"value":392,"nodeType":82},{},[],{"metadata":11980,"sys":11983,"fields":11988},{"tags":11981,"concepts":11982},[],[],{"space":11984,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":11986,"publishedVersion":62,"revision":44,"locale":29},{"sys":11985},{"type":12,"linkType":13,"id":14},{"sys":11987},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":11989},{"url":408,"details":11990,"fileName":414,"contentType":415},{"size":410,"image":11991},{"width":412,"height":413},{"sys":11993,"fields":11996},{"id":11994,"createdAt":11995},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":11997,"slug":11998,"articleIntro":11997,"category":11999},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[12000],{"metadata":12001,"sys":12004,"fields":12011},{"tags":12002,"concepts":12003},[],[],{"space":12005,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12007,"publishedVersion":364,"revision":62,"contentType":12009,"locale":29},{"sys":12006},{"type":12,"linkType":13,"id":14},{"sys":12008},{"id":21,"type":12,"linkType":22},{"sys":12010},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12012,"metaTitle":374,"metaDescription":375,"mainTitle":12013,"subtitle":393,"heroImage":12028,"ctaButton":416,"ctaLink":417},[373],{"data":12014,"content":12015,"nodeType":74},{},[12016,12022],{"data":12017,"content":12018,"nodeType":78},{},[12019],{"data":12020,"marks":12021,"value":385,"nodeType":82},{},[],{"data":12023,"content":12024,"nodeType":87},{},[12025],{"data":12026,"marks":12027,"value":392,"nodeType":82},{},[],{"metadata":12029,"sys":12032,"fields":12037},{"tags":12030,"concepts":12031},[],[],{"space":12033,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12035,"publishedVersion":62,"revision":44,"locale":29},{"sys":12034},{"type":12,"linkType":13,"id":14},{"sys":12036},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12038},{"url":408,"details":12039,"fileName":414,"contentType":415},{"size":410,"image":12040},{"width":412,"height":413},{"sys":12042,"fields":12045},{"id":12043,"createdAt":12044},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":12046,"slug":12047,"articleIntro":12046,"category":12048},"6471 - Prestations directes","compte-6471-prestations-directes",[12049],{"metadata":12050,"sys":12053,"fields":12060},{"tags":12051,"concepts":12052},[],[],{"space":12054,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12056,"publishedVersion":364,"revision":62,"contentType":12058,"locale":29},{"sys":12055},{"type":12,"linkType":13,"id":14},{"sys":12057},{"id":21,"type":12,"linkType":22},{"sys":12059},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12061,"metaTitle":374,"metaDescription":375,"mainTitle":12062,"subtitle":393,"heroImage":12077,"ctaButton":416,"ctaLink":417},[373],{"data":12063,"content":12064,"nodeType":74},{},[12065,12071],{"data":12066,"content":12067,"nodeType":78},{},[12068],{"data":12069,"marks":12070,"value":385,"nodeType":82},{},[],{"data":12072,"content":12073,"nodeType":87},{},[12074],{"data":12075,"marks":12076,"value":392,"nodeType":82},{},[],{"metadata":12078,"sys":12081,"fields":12086},{"tags":12079,"concepts":12080},[],[],{"space":12082,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12084,"publishedVersion":62,"revision":44,"locale":29},{"sys":12083},{"type":12,"linkType":13,"id":14},{"sys":12085},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12087},{"url":408,"details":12088,"fileName":414,"contentType":415},{"size":410,"image":12089},{"width":412,"height":413},{"sys":12091,"fields":12094},{"id":12092,"createdAt":12093},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":12095,"slug":12096,"articleIntro":-1,"category":12097},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[12098],{"metadata":12099,"sys":12102,"fields":12109},{"tags":12100,"concepts":12101},[],[],{"space":12103,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12105,"publishedVersion":364,"revision":62,"contentType":12107,"locale":29},{"sys":12104},{"type":12,"linkType":13,"id":14},{"sys":12106},{"id":21,"type":12,"linkType":22},{"sys":12108},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12110,"metaTitle":374,"metaDescription":375,"mainTitle":12111,"subtitle":393,"heroImage":12126,"ctaButton":416,"ctaLink":417},[373],{"data":12112,"content":12113,"nodeType":74},{},[12114,12120],{"data":12115,"content":12116,"nodeType":78},{},[12117],{"data":12118,"marks":12119,"value":385,"nodeType":82},{},[],{"data":12121,"content":12122,"nodeType":87},{},[12123],{"data":12124,"marks":12125,"value":392,"nodeType":82},{},[],{"metadata":12127,"sys":12130,"fields":12135},{"tags":12128,"concepts":12129},[],[],{"space":12131,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12133,"publishedVersion":62,"revision":44,"locale":29},{"sys":12132},{"type":12,"linkType":13,"id":14},{"sys":12134},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12136},{"url":408,"details":12137,"fileName":414,"contentType":415},{"size":410,"image":12138},{"width":412,"height":413},{"sys":12140,"fields":12143},{"id":12141,"createdAt":12142},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":12144,"slug":12145,"articleIntro":-1,"category":12146},"Compte 6257 - Réceptions","compte-6257-receptions",[12147],{"metadata":12148,"sys":12151,"fields":12158},{"tags":12149,"concepts":12150},[],[],{"space":12152,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12154,"publishedVersion":364,"revision":62,"contentType":12156,"locale":29},{"sys":12153},{"type":12,"linkType":13,"id":14},{"sys":12155},{"id":21,"type":12,"linkType":22},{"sys":12157},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12159,"metaTitle":374,"metaDescription":375,"mainTitle":12160,"subtitle":393,"heroImage":12175,"ctaButton":416,"ctaLink":417},[373],{"data":12161,"content":12162,"nodeType":74},{},[12163,12169],{"data":12164,"content":12165,"nodeType":78},{},[12166],{"data":12167,"marks":12168,"value":385,"nodeType":82},{},[],{"data":12170,"content":12171,"nodeType":87},{},[12172],{"data":12173,"marks":12174,"value":392,"nodeType":82},{},[],{"metadata":12176,"sys":12179,"fields":12184},{"tags":12177,"concepts":12178},[],[],{"space":12180,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12182,"publishedVersion":62,"revision":44,"locale":29},{"sys":12181},{"type":12,"linkType":13,"id":14},{"sys":12183},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12185},{"url":408,"details":12186,"fileName":414,"contentType":415},{"size":410,"image":12187},{"width":412,"height":413},{"sys":12189,"fields":12192},{"id":12190,"createdAt":12191},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":12193,"slug":12194,"articleIntro":12193,"category":12195},"472 - Comptes d'attente","compte-472-comptes-d-attente",[12196],{"metadata":12197,"sys":12200,"fields":12207},{"tags":12198,"concepts":12199},[],[],{"space":12201,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12203,"publishedVersion":364,"revision":62,"contentType":12205,"locale":29},{"sys":12202},{"type":12,"linkType":13,"id":14},{"sys":12204},{"id":21,"type":12,"linkType":22},{"sys":12206},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12208,"metaTitle":374,"metaDescription":375,"mainTitle":12209,"subtitle":393,"heroImage":12224,"ctaButton":416,"ctaLink":417},[373],{"data":12210,"content":12211,"nodeType":74},{},[12212,12218],{"data":12213,"content":12214,"nodeType":78},{},[12215],{"data":12216,"marks":12217,"value":385,"nodeType":82},{},[],{"data":12219,"content":12220,"nodeType":87},{},[12221],{"data":12222,"marks":12223,"value":392,"nodeType":82},{},[],{"metadata":12225,"sys":12228,"fields":12233},{"tags":12226,"concepts":12227},[],[],{"space":12229,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12231,"publishedVersion":62,"revision":44,"locale":29},{"sys":12230},{"type":12,"linkType":13,"id":14},{"sys":12232},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12234},{"url":408,"details":12235,"fileName":414,"contentType":415},{"size":410,"image":12236},{"width":412,"height":413},{"sys":12238,"fields":12241},{"id":12239,"createdAt":12240},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":12242,"slug":12243,"articleIntro":-1,"category":12244},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[12245],{"metadata":12246,"sys":12249,"fields":12256},{"tags":12247,"concepts":12248},[],[],{"space":12250,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12252,"publishedVersion":364,"revision":62,"contentType":12254,"locale":29},{"sys":12251},{"type":12,"linkType":13,"id":14},{"sys":12253},{"id":21,"type":12,"linkType":22},{"sys":12255},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12257,"metaTitle":374,"metaDescription":375,"mainTitle":12258,"subtitle":393,"heroImage":12273,"ctaButton":416,"ctaLink":417},[373],{"data":12259,"content":12260,"nodeType":74},{},[12261,12267],{"data":12262,"content":12263,"nodeType":78},{},[12264],{"data":12265,"marks":12266,"value":385,"nodeType":82},{},[],{"data":12268,"content":12269,"nodeType":87},{},[12270],{"data":12271,"marks":12272,"value":392,"nodeType":82},{},[],{"metadata":12274,"sys":12277,"fields":12282},{"tags":12275,"concepts":12276},[],[],{"space":12278,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12280,"publishedVersion":62,"revision":44,"locale":29},{"sys":12279},{"type":12,"linkType":13,"id":14},{"sys":12281},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12283},{"url":408,"details":12284,"fileName":414,"contentType":415},{"size":410,"image":12285},{"width":412,"height":413},{"sys":12287,"fields":12290},{"id":12288,"createdAt":12289},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":12291,"slug":12292,"articleIntro":12291,"category":12293},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[12294],{"metadata":12295,"sys":12298,"fields":12305},{"tags":12296,"concepts":12297},[],[],{"space":12299,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12301,"publishedVersion":364,"revision":62,"contentType":12303,"locale":29},{"sys":12300},{"type":12,"linkType":13,"id":14},{"sys":12302},{"id":21,"type":12,"linkType":22},{"sys":12304},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12306,"metaTitle":374,"metaDescription":375,"mainTitle":12307,"subtitle":393,"heroImage":12322,"ctaButton":416,"ctaLink":417},[373],{"data":12308,"content":12309,"nodeType":74},{},[12310,12316],{"data":12311,"content":12312,"nodeType":78},{},[12313],{"data":12314,"marks":12315,"value":385,"nodeType":82},{},[],{"data":12317,"content":12318,"nodeType":87},{},[12319],{"data":12320,"marks":12321,"value":392,"nodeType":82},{},[],{"metadata":12323,"sys":12326,"fields":12331},{"tags":12324,"concepts":12325},[],[],{"space":12327,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12329,"publishedVersion":62,"revision":44,"locale":29},{"sys":12328},{"type":12,"linkType":13,"id":14},{"sys":12330},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12332},{"url":408,"details":12333,"fileName":414,"contentType":415},{"size":410,"image":12334},{"width":412,"height":413},{"sys":12336,"fields":12339},{"id":12337,"createdAt":12338},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12340,"slug":12341,"articleIntro":12340,"category":12342},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12343],{"metadata":12344,"sys":12347,"fields":12354},{"tags":12345,"concepts":12346},[],[],{"space":12348,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12350,"publishedVersion":364,"revision":62,"contentType":12352,"locale":29},{"sys":12349},{"type":12,"linkType":13,"id":14},{"sys":12351},{"id":21,"type":12,"linkType":22},{"sys":12353},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12355,"metaTitle":374,"metaDescription":375,"mainTitle":12356,"subtitle":393,"heroImage":12371,"ctaButton":416,"ctaLink":417},[373],{"data":12357,"content":12358,"nodeType":74},{},[12359,12365],{"data":12360,"content":12361,"nodeType":78},{},[12362],{"data":12363,"marks":12364,"value":385,"nodeType":82},{},[],{"data":12366,"content":12367,"nodeType":87},{},[12368],{"data":12369,"marks":12370,"value":392,"nodeType":82},{},[],{"metadata":12372,"sys":12375,"fields":12380},{"tags":12373,"concepts":12374},[],[],{"space":12376,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12378,"publishedVersion":62,"revision":44,"locale":29},{"sys":12377},{"type":12,"linkType":13,"id":14},{"sys":12379},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12381},{"url":408,"details":12382,"fileName":414,"contentType":415},{"size":410,"image":12383},{"width":412,"height":413},{"sys":12385,"fields":12388},{"id":12386,"createdAt":12387},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":12389,"slug":12390,"articleIntro":12389,"category":12391},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[12392],{"metadata":12393,"sys":12396,"fields":12403},{"tags":12394,"concepts":12395},[],[],{"space":12397,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12399,"publishedVersion":364,"revision":62,"contentType":12401,"locale":29},{"sys":12398},{"type":12,"linkType":13,"id":14},{"sys":12400},{"id":21,"type":12,"linkType":22},{"sys":12402},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12404,"metaTitle":374,"metaDescription":375,"mainTitle":12405,"subtitle":393,"heroImage":12420,"ctaButton":416,"ctaLink":417},[373],{"data":12406,"content":12407,"nodeType":74},{},[12408,12414],{"data":12409,"content":12410,"nodeType":78},{},[12411],{"data":12412,"marks":12413,"value":385,"nodeType":82},{},[],{"data":12415,"content":12416,"nodeType":87},{},[12417],{"data":12418,"marks":12419,"value":392,"nodeType":82},{},[],{"metadata":12421,"sys":12424,"fields":12429},{"tags":12422,"concepts":12423},[],[],{"space":12425,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12427,"publishedVersion":62,"revision":44,"locale":29},{"sys":12426},{"type":12,"linkType":13,"id":14},{"sys":12428},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12430},{"url":408,"details":12431,"fileName":414,"contentType":415},{"size":410,"image":12432},{"width":412,"height":413},{"sys":12434,"fields":12437},{"id":12435,"createdAt":12436},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":12438,"slug":12439,"articleIntro":12438,"category":12440},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[12441],{"metadata":12442,"sys":12445,"fields":12452},{"tags":12443,"concepts":12444},[],[],{"space":12446,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12448,"publishedVersion":364,"revision":62,"contentType":12450,"locale":29},{"sys":12447},{"type":12,"linkType":13,"id":14},{"sys":12449},{"id":21,"type":12,"linkType":22},{"sys":12451},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12453,"metaTitle":374,"metaDescription":375,"mainTitle":12454,"subtitle":393,"heroImage":12469,"ctaButton":416,"ctaLink":417},[373],{"data":12455,"content":12456,"nodeType":74},{},[12457,12463],{"data":12458,"content":12459,"nodeType":78},{},[12460],{"data":12461,"marks":12462,"value":385,"nodeType":82},{},[],{"data":12464,"content":12465,"nodeType":87},{},[12466],{"data":12467,"marks":12468,"value":392,"nodeType":82},{},[],{"metadata":12470,"sys":12473,"fields":12478},{"tags":12471,"concepts":12472},[],[],{"space":12474,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12476,"publishedVersion":62,"revision":44,"locale":29},{"sys":12475},{"type":12,"linkType":13,"id":14},{"sys":12477},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12479},{"url":408,"details":12480,"fileName":414,"contentType":415},{"size":410,"image":12481},{"width":412,"height":413},{"sys":12483,"fields":12485},{"id":12484,"createdAt":863},"6d75pXRLLY65vQhQ8x00pr",{"title":12486,"slug":12487,"articleIntro":12486,"category":12488},"355 - Produits finis","compte-355-produits-finis",[12489],{"metadata":12490,"sys":12493,"fields":12500},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12496,"publishedVersion":364,"revision":62,"contentType":12498,"locale":29},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":21,"type":12,"linkType":22},{"sys":12499},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12501,"metaTitle":374,"metaDescription":375,"mainTitle":12502,"subtitle":393,"heroImage":12517,"ctaButton":416,"ctaLink":417},[373],{"data":12503,"content":12504,"nodeType":74},{},[12505,12511],{"data":12506,"content":12507,"nodeType":78},{},[12508],{"data":12509,"marks":12510,"value":385,"nodeType":82},{},[],{"data":12512,"content":12513,"nodeType":87},{},[12514],{"data":12515,"marks":12516,"value":392,"nodeType":82},{},[],{"metadata":12518,"sys":12521,"fields":12526},{"tags":12519,"concepts":12520},[],[],{"space":12522,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12524,"publishedVersion":62,"revision":44,"locale":29},{"sys":12523},{"type":12,"linkType":13,"id":14},{"sys":12525},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12527},{"url":408,"details":12528,"fileName":414,"contentType":415},{"size":410,"image":12529},{"width":412,"height":413},{"sys":12531,"fields":12534},{"id":12532,"createdAt":12533},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":12535,"slug":12536,"articleIntro":12535,"category":12537},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[12538],{"metadata":12539,"sys":12542,"fields":12549},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12545,"publishedVersion":364,"revision":62,"contentType":12547,"locale":29},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":21,"type":12,"linkType":22},{"sys":12548},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12550,"metaTitle":374,"metaDescription":375,"mainTitle":12551,"subtitle":393,"heroImage":12566,"ctaButton":416,"ctaLink":417},[373],{"data":12552,"content":12553,"nodeType":74},{},[12554,12560],{"data":12555,"content":12556,"nodeType":78},{},[12557],{"data":12558,"marks":12559,"value":385,"nodeType":82},{},[],{"data":12561,"content":12562,"nodeType":87},{},[12563],{"data":12564,"marks":12565,"value":392,"nodeType":82},{},[],{"metadata":12567,"sys":12570,"fields":12575},{"tags":12568,"concepts":12569},[],[],{"space":12571,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12573,"publishedVersion":62,"revision":44,"locale":29},{"sys":12572},{"type":12,"linkType":13,"id":14},{"sys":12574},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12576},{"url":408,"details":12577,"fileName":414,"contentType":415},{"size":410,"image":12578},{"width":412,"height":413},{"sys":12580,"fields":12583},{"id":12581,"createdAt":12582},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":12584,"slug":12585,"articleIntro":-1,"category":12586},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[12587],{"metadata":12588,"sys":12591,"fields":12598},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12594,"publishedVersion":364,"revision":62,"contentType":12596,"locale":29},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":21,"type":12,"linkType":22},{"sys":12597},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12599,"metaTitle":374,"metaDescription":375,"mainTitle":12600,"subtitle":393,"heroImage":12615,"ctaButton":416,"ctaLink":417},[373],{"data":12601,"content":12602,"nodeType":74},{},[12603,12609],{"data":12604,"content":12605,"nodeType":78},{},[12606],{"data":12607,"marks":12608,"value":385,"nodeType":82},{},[],{"data":12610,"content":12611,"nodeType":87},{},[12612],{"data":12613,"marks":12614,"value":392,"nodeType":82},{},[],{"metadata":12616,"sys":12619,"fields":12624},{"tags":12617,"concepts":12618},[],[],{"space":12620,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12622,"publishedVersion":62,"revision":44,"locale":29},{"sys":12621},{"type":12,"linkType":13,"id":14},{"sys":12623},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12625},{"url":408,"details":12626,"fileName":414,"contentType":415},{"size":410,"image":12627},{"width":412,"height":413},{"sys":12629,"fields":12632},{"id":12630,"createdAt":12631},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":12633,"slug":12634,"articleIntro":12633,"category":12635},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[12636],{"metadata":12637,"sys":12640,"fields":12647},{"tags":12638,"concepts":12639},[],[],{"space":12641,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12643,"publishedVersion":364,"revision":62,"contentType":12645,"locale":29},{"sys":12642},{"type":12,"linkType":13,"id":14},{"sys":12644},{"id":21,"type":12,"linkType":22},{"sys":12646},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12648,"metaTitle":374,"metaDescription":375,"mainTitle":12649,"subtitle":393,"heroImage":12664,"ctaButton":416,"ctaLink":417},[373],{"data":12650,"content":12651,"nodeType":74},{},[12652,12658],{"data":12653,"content":12654,"nodeType":78},{},[12655],{"data":12656,"marks":12657,"value":385,"nodeType":82},{},[],{"data":12659,"content":12660,"nodeType":87},{},[12661],{"data":12662,"marks":12663,"value":392,"nodeType":82},{},[],{"metadata":12665,"sys":12668,"fields":12673},{"tags":12666,"concepts":12667},[],[],{"space":12669,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12671,"publishedVersion":62,"revision":44,"locale":29},{"sys":12670},{"type":12,"linkType":13,"id":14},{"sys":12672},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12674},{"url":408,"details":12675,"fileName":414,"contentType":415},{"size":410,"image":12676},{"width":412,"height":413},{"sys":12678,"fields":12681},{"id":12679,"createdAt":12680},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":12682,"slug":12683,"articleIntro":12682,"category":12684},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[12685],{"metadata":12686,"sys":12689,"fields":12696},{"tags":12687,"concepts":12688},[],[],{"space":12690,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12692,"publishedVersion":364,"revision":62,"contentType":12694,"locale":29},{"sys":12691},{"type":12,"linkType":13,"id":14},{"sys":12693},{"id":21,"type":12,"linkType":22},{"sys":12695},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12697,"metaTitle":374,"metaDescription":375,"mainTitle":12698,"subtitle":393,"heroImage":12713,"ctaButton":416,"ctaLink":417},[373],{"data":12699,"content":12700,"nodeType":74},{},[12701,12707],{"data":12702,"content":12703,"nodeType":78},{},[12704],{"data":12705,"marks":12706,"value":385,"nodeType":82},{},[],{"data":12708,"content":12709,"nodeType":87},{},[12710],{"data":12711,"marks":12712,"value":392,"nodeType":82},{},[],{"metadata":12714,"sys":12717,"fields":12722},{"tags":12715,"concepts":12716},[],[],{"space":12718,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12720,"publishedVersion":62,"revision":44,"locale":29},{"sys":12719},{"type":12,"linkType":13,"id":14},{"sys":12721},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12723},{"url":408,"details":12724,"fileName":414,"contentType":415},{"size":410,"image":12725},{"width":412,"height":413},{"sys":12727,"fields":12730},{"id":12728,"createdAt":12729},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":12731,"slug":12732,"articleIntro":12731,"category":12733},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[12734],{"metadata":12735,"sys":12738,"fields":12745},{"tags":12736,"concepts":12737},[],[],{"space":12739,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12741,"publishedVersion":364,"revision":62,"contentType":12743,"locale":29},{"sys":12740},{"type":12,"linkType":13,"id":14},{"sys":12742},{"id":21,"type":12,"linkType":22},{"sys":12744},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12746,"metaTitle":374,"metaDescription":375,"mainTitle":12747,"subtitle":393,"heroImage":12762,"ctaButton":416,"ctaLink":417},[373],{"data":12748,"content":12749,"nodeType":74},{},[12750,12756],{"data":12751,"content":12752,"nodeType":78},{},[12753],{"data":12754,"marks":12755,"value":385,"nodeType":82},{},[],{"data":12757,"content":12758,"nodeType":87},{},[12759],{"data":12760,"marks":12761,"value":392,"nodeType":82},{},[],{"metadata":12763,"sys":12766,"fields":12771},{"tags":12764,"concepts":12765},[],[],{"space":12767,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12769,"publishedVersion":62,"revision":44,"locale":29},{"sys":12768},{"type":12,"linkType":13,"id":14},{"sys":12770},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12772},{"url":408,"details":12773,"fileName":414,"contentType":415},{"size":410,"image":12774},{"width":412,"height":413},{"sys":12776,"fields":12779},{"id":12777,"createdAt":12778},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":12780,"slug":12781,"articleIntro":12780,"category":12782},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[12783],{"metadata":12784,"sys":12787,"fields":12794},{"tags":12785,"concepts":12786},[],[],{"space":12788,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12790,"publishedVersion":364,"revision":62,"contentType":12792,"locale":29},{"sys":12789},{"type":12,"linkType":13,"id":14},{"sys":12791},{"id":21,"type":12,"linkType":22},{"sys":12793},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12795,"metaTitle":374,"metaDescription":375,"mainTitle":12796,"subtitle":393,"heroImage":12811,"ctaButton":416,"ctaLink":417},[373],{"data":12797,"content":12798,"nodeType":74},{},[12799,12805],{"data":12800,"content":12801,"nodeType":78},{},[12802],{"data":12803,"marks":12804,"value":385,"nodeType":82},{},[],{"data":12806,"content":12807,"nodeType":87},{},[12808],{"data":12809,"marks":12810,"value":392,"nodeType":82},{},[],{"metadata":12812,"sys":12815,"fields":12820},{"tags":12813,"concepts":12814},[],[],{"space":12816,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12818,"publishedVersion":62,"revision":44,"locale":29},{"sys":12817},{"type":12,"linkType":13,"id":14},{"sys":12819},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12821},{"url":408,"details":12822,"fileName":414,"contentType":415},{"size":410,"image":12823},{"width":412,"height":413},{"sys":12825,"fields":12828},{"id":12826,"createdAt":12827},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":12829,"slug":12830,"articleIntro":12829,"category":12831},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[12832],{"metadata":12833,"sys":12836,"fields":12843},{"tags":12834,"concepts":12835},[],[],{"space":12837,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12839,"publishedVersion":364,"revision":62,"contentType":12841,"locale":29},{"sys":12838},{"type":12,"linkType":13,"id":14},{"sys":12840},{"id":21,"type":12,"linkType":22},{"sys":12842},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12844,"metaTitle":374,"metaDescription":375,"mainTitle":12845,"subtitle":393,"heroImage":12860,"ctaButton":416,"ctaLink":417},[373],{"data":12846,"content":12847,"nodeType":74},{},[12848,12854],{"data":12849,"content":12850,"nodeType":78},{},[12851],{"data":12852,"marks":12853,"value":385,"nodeType":82},{},[],{"data":12855,"content":12856,"nodeType":87},{},[12857],{"data":12858,"marks":12859,"value":392,"nodeType":82},{},[],{"metadata":12861,"sys":12864,"fields":12869},{"tags":12862,"concepts":12863},[],[],{"space":12865,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12867,"publishedVersion":62,"revision":44,"locale":29},{"sys":12866},{"type":12,"linkType":13,"id":14},{"sys":12868},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12870},{"url":408,"details":12871,"fileName":414,"contentType":415},{"size":410,"image":12872},{"width":412,"height":413},{"sys":12874,"fields":12877},{"id":12875,"createdAt":12876},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":12878,"slug":12879,"articleIntro":12878,"category":12880},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[12881],{"metadata":12882,"sys":12885,"fields":12892},{"tags":12883,"concepts":12884},[],[],{"space":12886,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12888,"publishedVersion":364,"revision":62,"contentType":12890,"locale":29},{"sys":12887},{"type":12,"linkType":13,"id":14},{"sys":12889},{"id":21,"type":12,"linkType":22},{"sys":12891},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12893,"metaTitle":374,"metaDescription":375,"mainTitle":12894,"subtitle":393,"heroImage":12909,"ctaButton":416,"ctaLink":417},[373],{"data":12895,"content":12896,"nodeType":74},{},[12897,12903],{"data":12898,"content":12899,"nodeType":78},{},[12900],{"data":12901,"marks":12902,"value":385,"nodeType":82},{},[],{"data":12904,"content":12905,"nodeType":87},{},[12906],{"data":12907,"marks":12908,"value":392,"nodeType":82},{},[],{"metadata":12910,"sys":12913,"fields":12918},{"tags":12911,"concepts":12912},[],[],{"space":12914,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12916,"publishedVersion":62,"revision":44,"locale":29},{"sys":12915},{"type":12,"linkType":13,"id":14},{"sys":12917},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12919},{"url":408,"details":12920,"fileName":414,"contentType":415},{"size":410,"image":12921},{"width":412,"height":413},{"sys":12923,"fields":12926},{"id":12924,"createdAt":12925},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":12927,"slug":12928,"articleIntro":-1,"category":12929},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[12930],{"metadata":12931,"sys":12934,"fields":12941},{"tags":12932,"concepts":12933},[],[],{"space":12935,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12937,"publishedVersion":364,"revision":62,"contentType":12939,"locale":29},{"sys":12936},{"type":12,"linkType":13,"id":14},{"sys":12938},{"id":21,"type":12,"linkType":22},{"sys":12940},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12942,"metaTitle":374,"metaDescription":375,"mainTitle":12943,"subtitle":393,"heroImage":12958,"ctaButton":416,"ctaLink":417},[373],{"data":12944,"content":12945,"nodeType":74},{},[12946,12952],{"data":12947,"content":12948,"nodeType":78},{},[12949],{"data":12950,"marks":12951,"value":385,"nodeType":82},{},[],{"data":12953,"content":12954,"nodeType":87},{},[12955],{"data":12956,"marks":12957,"value":392,"nodeType":82},{},[],{"metadata":12959,"sys":12962,"fields":12967},{"tags":12960,"concepts":12961},[],[],{"space":12963,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":12965,"publishedVersion":62,"revision":44,"locale":29},{"sys":12964},{"type":12,"linkType":13,"id":14},{"sys":12966},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":12968},{"url":408,"details":12969,"fileName":414,"contentType":415},{"size":410,"image":12970},{"width":412,"height":413},{"sys":12972,"fields":12975},{"id":12973,"createdAt":12974},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":12976,"slug":12977,"articleIntro":12976,"category":12978},"Compte 326 - Emballages","compte-326-emballages",[12979],{"metadata":12980,"sys":12983,"fields":12990},{"tags":12981,"concepts":12982},[],[],{"space":12984,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12986,"publishedVersion":364,"revision":62,"contentType":12988,"locale":29},{"sys":12985},{"type":12,"linkType":13,"id":14},{"sys":12987},{"id":21,"type":12,"linkType":22},{"sys":12989},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12991,"metaTitle":374,"metaDescription":375,"mainTitle":12992,"subtitle":393,"heroImage":13007,"ctaButton":416,"ctaLink":417},[373],{"data":12993,"content":12994,"nodeType":74},{},[12995,13001],{"data":12996,"content":12997,"nodeType":78},{},[12998],{"data":12999,"marks":13000,"value":385,"nodeType":82},{},[],{"data":13002,"content":13003,"nodeType":87},{},[13004],{"data":13005,"marks":13006,"value":392,"nodeType":82},{},[],{"metadata":13008,"sys":13011,"fields":13016},{"tags":13009,"concepts":13010},[],[],{"space":13012,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13014,"publishedVersion":62,"revision":44,"locale":29},{"sys":13013},{"type":12,"linkType":13,"id":14},{"sys":13015},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13017},{"url":408,"details":13018,"fileName":414,"contentType":415},{"size":410,"image":13019},{"width":412,"height":413},{"sys":13021,"fields":13024},{"id":13022,"createdAt":13023},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":13025,"slug":13026,"articleIntro":13025,"category":13027},"6021 - Matières consommables","compte-6021-matieres-consommables",[13028],{"metadata":13029,"sys":13032,"fields":13039},{"tags":13030,"concepts":13031},[],[],{"space":13033,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13035,"publishedVersion":364,"revision":62,"contentType":13037,"locale":29},{"sys":13034},{"type":12,"linkType":13,"id":14},{"sys":13036},{"id":21,"type":12,"linkType":22},{"sys":13038},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13040,"metaTitle":374,"metaDescription":375,"mainTitle":13041,"subtitle":393,"heroImage":13056,"ctaButton":416,"ctaLink":417},[373],{"data":13042,"content":13043,"nodeType":74},{},[13044,13050],{"data":13045,"content":13046,"nodeType":78},{},[13047],{"data":13048,"marks":13049,"value":385,"nodeType":82},{},[],{"data":13051,"content":13052,"nodeType":87},{},[13053],{"data":13054,"marks":13055,"value":392,"nodeType":82},{},[],{"metadata":13057,"sys":13060,"fields":13065},{"tags":13058,"concepts":13059},[],[],{"space":13061,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13063,"publishedVersion":62,"revision":44,"locale":29},{"sys":13062},{"type":12,"linkType":13,"id":14},{"sys":13064},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13066},{"url":408,"details":13067,"fileName":414,"contentType":415},{"size":410,"image":13068},{"width":412,"height":413},{"sys":13070,"fields":13073},{"id":13071,"createdAt":13072},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":13074,"slug":13075,"articleIntro":13074,"category":13076},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[13077],{"metadata":13078,"sys":13081,"fields":13088},{"tags":13079,"concepts":13080},[],[],{"space":13082,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13084,"publishedVersion":364,"revision":62,"contentType":13086,"locale":29},{"sys":13083},{"type":12,"linkType":13,"id":14},{"sys":13085},{"id":21,"type":12,"linkType":22},{"sys":13087},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13089,"metaTitle":374,"metaDescription":375,"mainTitle":13090,"subtitle":393,"heroImage":13105,"ctaButton":416,"ctaLink":417},[373],{"data":13091,"content":13092,"nodeType":74},{},[13093,13099],{"data":13094,"content":13095,"nodeType":78},{},[13096],{"data":13097,"marks":13098,"value":385,"nodeType":82},{},[],{"data":13100,"content":13101,"nodeType":87},{},[13102],{"data":13103,"marks":13104,"value":392,"nodeType":82},{},[],{"metadata":13106,"sys":13109,"fields":13114},{"tags":13107,"concepts":13108},[],[],{"space":13110,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13112,"publishedVersion":62,"revision":44,"locale":29},{"sys":13111},{"type":12,"linkType":13,"id":14},{"sys":13113},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13115},{"url":408,"details":13116,"fileName":414,"contentType":415},{"size":410,"image":13117},{"width":412,"height":413},{"sys":13119,"fields":13122},{"id":13120,"createdAt":13121},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":13123,"slug":13124,"articleIntro":13123,"category":13125},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[13126],{"metadata":13127,"sys":13130,"fields":13137},{"tags":13128,"concepts":13129},[],[],{"space":13131,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13133,"publishedVersion":364,"revision":62,"contentType":13135,"locale":29},{"sys":13132},{"type":12,"linkType":13,"id":14},{"sys":13134},{"id":21,"type":12,"linkType":22},{"sys":13136},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13138,"metaTitle":374,"metaDescription":375,"mainTitle":13139,"subtitle":393,"heroImage":13154,"ctaButton":416,"ctaLink":417},[373],{"data":13140,"content":13141,"nodeType":74},{},[13142,13148],{"data":13143,"content":13144,"nodeType":78},{},[13145],{"data":13146,"marks":13147,"value":385,"nodeType":82},{},[],{"data":13149,"content":13150,"nodeType":87},{},[13151],{"data":13152,"marks":13153,"value":392,"nodeType":82},{},[],{"metadata":13155,"sys":13158,"fields":13163},{"tags":13156,"concepts":13157},[],[],{"space":13159,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13161,"publishedVersion":62,"revision":44,"locale":29},{"sys":13160},{"type":12,"linkType":13,"id":14},{"sys":13162},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13164},{"url":408,"details":13165,"fileName":414,"contentType":415},{"size":410,"image":13166},{"width":412,"height":413},{"sys":13168,"fields":13171},{"id":13169,"createdAt":13170},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":13172,"slug":13173,"articleIntro":13172,"category":13174},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[13175],{"metadata":13176,"sys":13179,"fields":13186},{"tags":13177,"concepts":13178},[],[],{"space":13180,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13182,"publishedVersion":364,"revision":62,"contentType":13184,"locale":29},{"sys":13181},{"type":12,"linkType":13,"id":14},{"sys":13183},{"id":21,"type":12,"linkType":22},{"sys":13185},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13187,"metaTitle":374,"metaDescription":375,"mainTitle":13188,"subtitle":393,"heroImage":13203,"ctaButton":416,"ctaLink":417},[373],{"data":13189,"content":13190,"nodeType":74},{},[13191,13197],{"data":13192,"content":13193,"nodeType":78},{},[13194],{"data":13195,"marks":13196,"value":385,"nodeType":82},{},[],{"data":13198,"content":13199,"nodeType":87},{},[13200],{"data":13201,"marks":13202,"value":392,"nodeType":82},{},[],{"metadata":13204,"sys":13207,"fields":13212},{"tags":13205,"concepts":13206},[],[],{"space":13208,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13210,"publishedVersion":62,"revision":44,"locale":29},{"sys":13209},{"type":12,"linkType":13,"id":14},{"sys":13211},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13213},{"url":408,"details":13214,"fileName":414,"contentType":415},{"size":410,"image":13215},{"width":412,"height":413},{"sys":13217,"fields":13220},{"id":13218,"createdAt":13219},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":13221,"slug":13222,"articleIntro":-1,"category":13223},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[13224],{"metadata":13225,"sys":13228,"fields":13235},{"tags":13226,"concepts":13227},[],[],{"space":13229,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13231,"publishedVersion":364,"revision":62,"contentType":13233,"locale":29},{"sys":13230},{"type":12,"linkType":13,"id":14},{"sys":13232},{"id":21,"type":12,"linkType":22},{"sys":13234},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13236,"metaTitle":374,"metaDescription":375,"mainTitle":13237,"subtitle":393,"heroImage":13252,"ctaButton":416,"ctaLink":417},[373],{"data":13238,"content":13239,"nodeType":74},{},[13240,13246],{"data":13241,"content":13242,"nodeType":78},{},[13243],{"data":13244,"marks":13245,"value":385,"nodeType":82},{},[],{"data":13247,"content":13248,"nodeType":87},{},[13249],{"data":13250,"marks":13251,"value":392,"nodeType":82},{},[],{"metadata":13253,"sys":13256,"fields":13261},{"tags":13254,"concepts":13255},[],[],{"space":13257,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13259,"publishedVersion":62,"revision":44,"locale":29},{"sys":13258},{"type":12,"linkType":13,"id":14},{"sys":13260},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13262},{"url":408,"details":13263,"fileName":414,"contentType":415},{"size":410,"image":13264},{"width":412,"height":413},{"sys":13266,"fields":13269},{"id":13267,"createdAt":13268},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":13270,"slug":13271,"articleIntro":13270,"category":13272},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[13273],{"metadata":13274,"sys":13277,"fields":13284},{"tags":13275,"concepts":13276},[],[],{"space":13278,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13280,"publishedVersion":364,"revision":62,"contentType":13282,"locale":29},{"sys":13279},{"type":12,"linkType":13,"id":14},{"sys":13281},{"id":21,"type":12,"linkType":22},{"sys":13283},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13285,"metaTitle":374,"metaDescription":375,"mainTitle":13286,"subtitle":393,"heroImage":13301,"ctaButton":416,"ctaLink":417},[373],{"data":13287,"content":13288,"nodeType":74},{},[13289,13295],{"data":13290,"content":13291,"nodeType":78},{},[13292],{"data":13293,"marks":13294,"value":385,"nodeType":82},{},[],{"data":13296,"content":13297,"nodeType":87},{},[13298],{"data":13299,"marks":13300,"value":392,"nodeType":82},{},[],{"metadata":13302,"sys":13305,"fields":13310},{"tags":13303,"concepts":13304},[],[],{"space":13306,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13308,"publishedVersion":62,"revision":44,"locale":29},{"sys":13307},{"type":12,"linkType":13,"id":14},{"sys":13309},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13311},{"url":408,"details":13312,"fileName":414,"contentType":415},{"size":410,"image":13313},{"width":412,"height":413},{"sys":13315,"fields":13318},{"id":13316,"createdAt":13317},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":13319,"slug":13320,"articleIntro":13319,"category":13321},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[13322],{"metadata":13323,"sys":13326,"fields":13333},{"tags":13324,"concepts":13325},[],[],{"space":13327,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13329,"publishedVersion":364,"revision":62,"contentType":13331,"locale":29},{"sys":13328},{"type":12,"linkType":13,"id":14},{"sys":13330},{"id":21,"type":12,"linkType":22},{"sys":13332},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13334,"metaTitle":374,"metaDescription":375,"mainTitle":13335,"subtitle":393,"heroImage":13350,"ctaButton":416,"ctaLink":417},[373],{"data":13336,"content":13337,"nodeType":74},{},[13338,13344],{"data":13339,"content":13340,"nodeType":78},{},[13341],{"data":13342,"marks":13343,"value":385,"nodeType":82},{},[],{"data":13345,"content":13346,"nodeType":87},{},[13347],{"data":13348,"marks":13349,"value":392,"nodeType":82},{},[],{"metadata":13351,"sys":13354,"fields":13359},{"tags":13352,"concepts":13353},[],[],{"space":13355,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13357,"publishedVersion":62,"revision":44,"locale":29},{"sys":13356},{"type":12,"linkType":13,"id":14},{"sys":13358},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13360},{"url":408,"details":13361,"fileName":414,"contentType":415},{"size":410,"image":13362},{"width":412,"height":413},{"sys":13364,"fields":13367},{"id":13365,"createdAt":13366},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":13368,"slug":13369,"articleIntro":13368,"category":13370},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[13371],{"metadata":13372,"sys":13375,"fields":13382},{"tags":13373,"concepts":13374},[],[],{"space":13376,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13378,"publishedVersion":364,"revision":62,"contentType":13380,"locale":29},{"sys":13377},{"type":12,"linkType":13,"id":14},{"sys":13379},{"id":21,"type":12,"linkType":22},{"sys":13381},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13383,"metaTitle":374,"metaDescription":375,"mainTitle":13384,"subtitle":393,"heroImage":13399,"ctaButton":416,"ctaLink":417},[373],{"data":13385,"content":13386,"nodeType":74},{},[13387,13393],{"data":13388,"content":13389,"nodeType":78},{},[13390],{"data":13391,"marks":13392,"value":385,"nodeType":82},{},[],{"data":13394,"content":13395,"nodeType":87},{},[13396],{"data":13397,"marks":13398,"value":392,"nodeType":82},{},[],{"metadata":13400,"sys":13403,"fields":13408},{"tags":13401,"concepts":13402},[],[],{"space":13404,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13406,"publishedVersion":62,"revision":44,"locale":29},{"sys":13405},{"type":12,"linkType":13,"id":14},{"sys":13407},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13409},{"url":408,"details":13410,"fileName":414,"contentType":415},{"size":410,"image":13411},{"width":412,"height":413},{"sys":13413,"fields":13416},{"id":13414,"createdAt":13415},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":13417,"slug":13418,"articleIntro":13417,"category":13419},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[13420],{"metadata":13421,"sys":13424,"fields":13431},{"tags":13422,"concepts":13423},[],[],{"space":13425,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13427,"publishedVersion":364,"revision":62,"contentType":13429,"locale":29},{"sys":13426},{"type":12,"linkType":13,"id":14},{"sys":13428},{"id":21,"type":12,"linkType":22},{"sys":13430},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13432,"metaTitle":374,"metaDescription":375,"mainTitle":13433,"subtitle":393,"heroImage":13448,"ctaButton":416,"ctaLink":417},[373],{"data":13434,"content":13435,"nodeType":74},{},[13436,13442],{"data":13437,"content":13438,"nodeType":78},{},[13439],{"data":13440,"marks":13441,"value":385,"nodeType":82},{},[],{"data":13443,"content":13444,"nodeType":87},{},[13445],{"data":13446,"marks":13447,"value":392,"nodeType":82},{},[],{"metadata":13449,"sys":13452,"fields":13457},{"tags":13450,"concepts":13451},[],[],{"space":13453,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13455,"publishedVersion":62,"revision":44,"locale":29},{"sys":13454},{"type":12,"linkType":13,"id":14},{"sys":13456},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13458},{"url":408,"details":13459,"fileName":414,"contentType":415},{"size":410,"image":13460},{"width":412,"height":413},{"sys":13462,"fields":13465},{"id":13463,"createdAt":13464},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":13466,"slug":13467,"articleIntro":-1,"category":13468},"Compte 512 - Banques","compte-512-banques",[13469],{"metadata":13470,"sys":13473,"fields":13480},{"tags":13471,"concepts":13472},[],[],{"space":13474,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13476,"publishedVersion":364,"revision":62,"contentType":13478,"locale":29},{"sys":13475},{"type":12,"linkType":13,"id":14},{"sys":13477},{"id":21,"type":12,"linkType":22},{"sys":13479},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13481,"metaTitle":374,"metaDescription":375,"mainTitle":13482,"subtitle":393,"heroImage":13497,"ctaButton":416,"ctaLink":417},[373],{"data":13483,"content":13484,"nodeType":74},{},[13485,13491],{"data":13486,"content":13487,"nodeType":78},{},[13488],{"data":13489,"marks":13490,"value":385,"nodeType":82},{},[],{"data":13492,"content":13493,"nodeType":87},{},[13494],{"data":13495,"marks":13496,"value":392,"nodeType":82},{},[],{"metadata":13498,"sys":13501,"fields":13506},{"tags":13499,"concepts":13500},[],[],{"space":13502,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13504,"publishedVersion":62,"revision":44,"locale":29},{"sys":13503},{"type":12,"linkType":13,"id":14},{"sys":13505},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13507},{"url":408,"details":13508,"fileName":414,"contentType":415},{"size":410,"image":13509},{"width":412,"height":413},{"sys":13511,"fields":13514},{"id":13512,"createdAt":13513},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":13515,"slug":13516,"articleIntro":13515,"category":13517},"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",[13518],{"metadata":13519,"sys":13522,"fields":13529},{"tags":13520,"concepts":13521},[],[],{"space":13523,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13525,"publishedVersion":364,"revision":62,"contentType":13527,"locale":29},{"sys":13524},{"type":12,"linkType":13,"id":14},{"sys":13526},{"id":21,"type":12,"linkType":22},{"sys":13528},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13530,"metaTitle":374,"metaDescription":375,"mainTitle":13531,"subtitle":393,"heroImage":13546,"ctaButton":416,"ctaLink":417},[373],{"data":13532,"content":13533,"nodeType":74},{},[13534,13540],{"data":13535,"content":13536,"nodeType":78},{},[13537],{"data":13538,"marks":13539,"value":385,"nodeType":82},{},[],{"data":13541,"content":13542,"nodeType":87},{},[13543],{"data":13544,"marks":13545,"value":392,"nodeType":82},{},[],{"metadata":13547,"sys":13550,"fields":13555},{"tags":13548,"concepts":13549},[],[],{"space":13551,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13553,"publishedVersion":62,"revision":44,"locale":29},{"sys":13552},{"type":12,"linkType":13,"id":14},{"sys":13554},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13556},{"url":408,"details":13557,"fileName":414,"contentType":415},{"size":410,"image":13558},{"width":412,"height":413},{"sys":13560,"fields":13563},{"id":13561,"createdAt":13562},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":13564,"slug":13565,"articleIntro":13564,"category":13566},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[13567],{"metadata":13568,"sys":13571,"fields":13578},{"tags":13569,"concepts":13570},[],[],{"space":13572,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13574,"publishedVersion":364,"revision":62,"contentType":13576,"locale":29},{"sys":13573},{"type":12,"linkType":13,"id":14},{"sys":13575},{"id":21,"type":12,"linkType":22},{"sys":13577},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13579,"metaTitle":374,"metaDescription":375,"mainTitle":13580,"subtitle":393,"heroImage":13595,"ctaButton":416,"ctaLink":417},[373],{"data":13581,"content":13582,"nodeType":74},{},[13583,13589],{"data":13584,"content":13585,"nodeType":78},{},[13586],{"data":13587,"marks":13588,"value":385,"nodeType":82},{},[],{"data":13590,"content":13591,"nodeType":87},{},[13592],{"data":13593,"marks":13594,"value":392,"nodeType":82},{},[],{"metadata":13596,"sys":13599,"fields":13604},{"tags":13597,"concepts":13598},[],[],{"space":13600,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13602,"publishedVersion":62,"revision":44,"locale":29},{"sys":13601},{"type":12,"linkType":13,"id":14},{"sys":13603},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13605},{"url":408,"details":13606,"fileName":414,"contentType":415},{"size":410,"image":13607},{"width":412,"height":413},{"sys":13609,"fields":13612},{"id":13610,"createdAt":13611},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":13613,"slug":13614,"articleIntro":-1,"category":13615},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[13616],{"metadata":13617,"sys":13620,"fields":13627},{"tags":13618,"concepts":13619},[],[],{"space":13621,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13623,"publishedVersion":364,"revision":62,"contentType":13625,"locale":29},{"sys":13622},{"type":12,"linkType":13,"id":14},{"sys":13624},{"id":21,"type":12,"linkType":22},{"sys":13626},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13628,"metaTitle":374,"metaDescription":375,"mainTitle":13629,"subtitle":393,"heroImage":13644,"ctaButton":416,"ctaLink":417},[373],{"data":13630,"content":13631,"nodeType":74},{},[13632,13638],{"data":13633,"content":13634,"nodeType":78},{},[13635],{"data":13636,"marks":13637,"value":385,"nodeType":82},{},[],{"data":13639,"content":13640,"nodeType":87},{},[13641],{"data":13642,"marks":13643,"value":392,"nodeType":82},{},[],{"metadata":13645,"sys":13648,"fields":13653},{"tags":13646,"concepts":13647},[],[],{"space":13649,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13651,"publishedVersion":62,"revision":44,"locale":29},{"sys":13650},{"type":12,"linkType":13,"id":14},{"sys":13652},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13654},{"url":408,"details":13655,"fileName":414,"contentType":415},{"size":410,"image":13656},{"width":412,"height":413},{"sys":13658,"fields":13661},{"id":13659,"createdAt":13660},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":13662,"slug":13663,"articleIntro":-1,"category":13664},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[13665],{"metadata":13666,"sys":13669,"fields":13676},{"tags":13667,"concepts":13668},[],[],{"space":13670,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13672,"publishedVersion":364,"revision":62,"contentType":13674,"locale":29},{"sys":13671},{"type":12,"linkType":13,"id":14},{"sys":13673},{"id":21,"type":12,"linkType":22},{"sys":13675},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13677,"metaTitle":374,"metaDescription":375,"mainTitle":13678,"subtitle":393,"heroImage":13693,"ctaButton":416,"ctaLink":417},[373],{"data":13679,"content":13680,"nodeType":74},{},[13681,13687],{"data":13682,"content":13683,"nodeType":78},{},[13684],{"data":13685,"marks":13686,"value":385,"nodeType":82},{},[],{"data":13688,"content":13689,"nodeType":87},{},[13690],{"data":13691,"marks":13692,"value":392,"nodeType":82},{},[],{"metadata":13694,"sys":13697,"fields":13702},{"tags":13695,"concepts":13696},[],[],{"space":13698,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13700,"publishedVersion":62,"revision":44,"locale":29},{"sys":13699},{"type":12,"linkType":13,"id":14},{"sys":13701},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13703},{"url":408,"details":13704,"fileName":414,"contentType":415},{"size":410,"image":13705},{"width":412,"height":413},{"sys":13707,"fields":13710},{"id":13708,"createdAt":13709},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":13711,"slug":13712,"articleIntro":13711,"category":13713},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[13714],{"metadata":13715,"sys":13718,"fields":13725},{"tags":13716,"concepts":13717},[],[],{"space":13719,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13721,"publishedVersion":364,"revision":62,"contentType":13723,"locale":29},{"sys":13720},{"type":12,"linkType":13,"id":14},{"sys":13722},{"id":21,"type":12,"linkType":22},{"sys":13724},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13726,"metaTitle":374,"metaDescription":375,"mainTitle":13727,"subtitle":393,"heroImage":13742,"ctaButton":416,"ctaLink":417},[373],{"data":13728,"content":13729,"nodeType":74},{},[13730,13736],{"data":13731,"content":13732,"nodeType":78},{},[13733],{"data":13734,"marks":13735,"value":385,"nodeType":82},{},[],{"data":13737,"content":13738,"nodeType":87},{},[13739],{"data":13740,"marks":13741,"value":392,"nodeType":82},{},[],{"metadata":13743,"sys":13746,"fields":13751},{"tags":13744,"concepts":13745},[],[],{"space":13747,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13749,"publishedVersion":62,"revision":44,"locale":29},{"sys":13748},{"type":12,"linkType":13,"id":14},{"sys":13750},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13752},{"url":408,"details":13753,"fileName":414,"contentType":415},{"size":410,"image":13754},{"width":412,"height":413},{"sys":13756,"fields":13759},{"id":13757,"createdAt":13758},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":13760,"slug":13761,"articleIntro":-1,"category":13762},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[13763],{"metadata":13764,"sys":13767,"fields":13774},{"tags":13765,"concepts":13766},[],[],{"space":13768,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13770,"publishedVersion":364,"revision":62,"contentType":13772,"locale":29},{"sys":13769},{"type":12,"linkType":13,"id":14},{"sys":13771},{"id":21,"type":12,"linkType":22},{"sys":13773},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13775,"metaTitle":374,"metaDescription":375,"mainTitle":13776,"subtitle":393,"heroImage":13791,"ctaButton":416,"ctaLink":417},[373],{"data":13777,"content":13778,"nodeType":74},{},[13779,13785],{"data":13780,"content":13781,"nodeType":78},{},[13782],{"data":13783,"marks":13784,"value":385,"nodeType":82},{},[],{"data":13786,"content":13787,"nodeType":87},{},[13788],{"data":13789,"marks":13790,"value":392,"nodeType":82},{},[],{"metadata":13792,"sys":13795,"fields":13800},{"tags":13793,"concepts":13794},[],[],{"space":13796,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13798,"publishedVersion":62,"revision":44,"locale":29},{"sys":13797},{"type":12,"linkType":13,"id":14},{"sys":13799},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13801},{"url":408,"details":13802,"fileName":414,"contentType":415},{"size":410,"image":13803},{"width":412,"height":413},{"sys":13805,"fields":13808},{"id":13806,"createdAt":13807},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":13809,"slug":13810,"articleIntro":13809,"category":13811},"Compte 6156 - Maintenance","compte-6156-maintenance",[13812],{"metadata":13813,"sys":13816,"fields":13823},{"tags":13814,"concepts":13815},[],[],{"space":13817,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13819,"publishedVersion":364,"revision":62,"contentType":13821,"locale":29},{"sys":13818},{"type":12,"linkType":13,"id":14},{"sys":13820},{"id":21,"type":12,"linkType":22},{"sys":13822},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13824,"metaTitle":374,"metaDescription":375,"mainTitle":13825,"subtitle":393,"heroImage":13840,"ctaButton":416,"ctaLink":417},[373],{"data":13826,"content":13827,"nodeType":74},{},[13828,13834],{"data":13829,"content":13830,"nodeType":78},{},[13831],{"data":13832,"marks":13833,"value":385,"nodeType":82},{},[],{"data":13835,"content":13836,"nodeType":87},{},[13837],{"data":13838,"marks":13839,"value":392,"nodeType":82},{},[],{"metadata":13841,"sys":13844,"fields":13849},{"tags":13842,"concepts":13843},[],[],{"space":13845,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13847,"publishedVersion":62,"revision":44,"locale":29},{"sys":13846},{"type":12,"linkType":13,"id":14},{"sys":13848},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13850},{"url":408,"details":13851,"fileName":414,"contentType":415},{"size":410,"image":13852},{"width":412,"height":413},{"sys":13854,"fields":13857},{"id":13855,"createdAt":13856},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":13858,"slug":13859,"articleIntro":13858,"category":13860},"7083 - Locations diverses","compte-7083-locations-diverses",[13861],{"metadata":13862,"sys":13865,"fields":13872},{"tags":13863,"concepts":13864},[],[],{"space":13866,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13868,"publishedVersion":364,"revision":62,"contentType":13870,"locale":29},{"sys":13867},{"type":12,"linkType":13,"id":14},{"sys":13869},{"id":21,"type":12,"linkType":22},{"sys":13871},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13873,"metaTitle":374,"metaDescription":375,"mainTitle":13874,"subtitle":393,"heroImage":13889,"ctaButton":416,"ctaLink":417},[373],{"data":13875,"content":13876,"nodeType":74},{},[13877,13883],{"data":13878,"content":13879,"nodeType":78},{},[13880],{"data":13881,"marks":13882,"value":385,"nodeType":82},{},[],{"data":13884,"content":13885,"nodeType":87},{},[13886],{"data":13887,"marks":13888,"value":392,"nodeType":82},{},[],{"metadata":13890,"sys":13893,"fields":13898},{"tags":13891,"concepts":13892},[],[],{"space":13894,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13896,"publishedVersion":62,"revision":44,"locale":29},{"sys":13895},{"type":12,"linkType":13,"id":14},{"sys":13897},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13899},{"url":408,"details":13900,"fileName":414,"contentType":415},{"size":410,"image":13901},{"width":412,"height":413},{"sys":13903,"fields":13906},{"id":13904,"createdAt":13905},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":13907,"slug":13908,"articleIntro":-1,"category":13909},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[13910],{"metadata":13911,"sys":13914,"fields":13921},{"tags":13912,"concepts":13913},[],[],{"space":13915,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13917,"publishedVersion":364,"revision":62,"contentType":13919,"locale":29},{"sys":13916},{"type":12,"linkType":13,"id":14},{"sys":13918},{"id":21,"type":12,"linkType":22},{"sys":13920},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13922,"metaTitle":374,"metaDescription":375,"mainTitle":13923,"subtitle":393,"heroImage":13938,"ctaButton":416,"ctaLink":417},[373],{"data":13924,"content":13925,"nodeType":74},{},[13926,13932],{"data":13927,"content":13928,"nodeType":78},{},[13929],{"data":13930,"marks":13931,"value":385,"nodeType":82},{},[],{"data":13933,"content":13934,"nodeType":87},{},[13935],{"data":13936,"marks":13937,"value":392,"nodeType":82},{},[],{"metadata":13939,"sys":13942,"fields":13947},{"tags":13940,"concepts":13941},[],[],{"space":13943,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13945,"publishedVersion":62,"revision":44,"locale":29},{"sys":13944},{"type":12,"linkType":13,"id":14},{"sys":13946},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13948},{"url":408,"details":13949,"fileName":414,"contentType":415},{"size":410,"image":13950},{"width":412,"height":413},{"sys":13952,"fields":13955},{"id":13953,"createdAt":13954},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":13956,"slug":13957,"articleIntro":13956,"category":13958},"6161 - Multirisques","compte-6161-multirisques",[13959],{"metadata":13960,"sys":13963,"fields":13970},{"tags":13961,"concepts":13962},[],[],{"space":13964,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13966,"publishedVersion":364,"revision":62,"contentType":13968,"locale":29},{"sys":13965},{"type":12,"linkType":13,"id":14},{"sys":13967},{"id":21,"type":12,"linkType":22},{"sys":13969},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13971,"metaTitle":374,"metaDescription":375,"mainTitle":13972,"subtitle":393,"heroImage":13987,"ctaButton":416,"ctaLink":417},[373],{"data":13973,"content":13974,"nodeType":74},{},[13975,13981],{"data":13976,"content":13977,"nodeType":78},{},[13978],{"data":13979,"marks":13980,"value":385,"nodeType":82},{},[],{"data":13982,"content":13983,"nodeType":87},{},[13984],{"data":13985,"marks":13986,"value":392,"nodeType":82},{},[],{"metadata":13988,"sys":13991,"fields":13996},{"tags":13989,"concepts":13990},[],[],{"space":13992,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":13994,"publishedVersion":62,"revision":44,"locale":29},{"sys":13993},{"type":12,"linkType":13,"id":14},{"sys":13995},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":13997},{"url":408,"details":13998,"fileName":414,"contentType":415},{"size":410,"image":13999},{"width":412,"height":413},{"sys":14001,"fields":14004},{"id":14002,"createdAt":14003},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":14005,"slug":14006,"articleIntro":14005,"category":14007},"2748 - Autres prêts","compte-2748-autres-prets",[14008],{"metadata":14009,"sys":14012,"fields":14019},{"tags":14010,"concepts":14011},[],[],{"space":14013,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14015,"publishedVersion":364,"revision":62,"contentType":14017,"locale":29},{"sys":14014},{"type":12,"linkType":13,"id":14},{"sys":14016},{"id":21,"type":12,"linkType":22},{"sys":14018},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14020,"metaTitle":374,"metaDescription":375,"mainTitle":14021,"subtitle":393,"heroImage":14036,"ctaButton":416,"ctaLink":417},[373],{"data":14022,"content":14023,"nodeType":74},{},[14024,14030],{"data":14025,"content":14026,"nodeType":78},{},[14027],{"data":14028,"marks":14029,"value":385,"nodeType":82},{},[],{"data":14031,"content":14032,"nodeType":87},{},[14033],{"data":14034,"marks":14035,"value":392,"nodeType":82},{},[],{"metadata":14037,"sys":14040,"fields":14045},{"tags":14038,"concepts":14039},[],[],{"space":14041,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14043,"publishedVersion":62,"revision":44,"locale":29},{"sys":14042},{"type":12,"linkType":13,"id":14},{"sys":14044},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14046},{"url":408,"details":14047,"fileName":414,"contentType":415},{"size":410,"image":14048},{"width":412,"height":413},{"sys":14050,"fields":14052},{"id":14051,"createdAt":8661},"55iVQXY18hY6u2UZk6N5JX",{"title":14053,"slug":14054,"articleIntro":-1,"category":14055},"Compte 704 - Travaux","compte-704---travaux",[14056],{"metadata":14057,"sys":14060,"fields":14067},{"tags":14058,"concepts":14059},[],[],{"space":14061,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14063,"publishedVersion":364,"revision":62,"contentType":14065,"locale":29},{"sys":14062},{"type":12,"linkType":13,"id":14},{"sys":14064},{"id":21,"type":12,"linkType":22},{"sys":14066},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14068,"metaTitle":374,"metaDescription":375,"mainTitle":14069,"subtitle":393,"heroImage":14084,"ctaButton":416,"ctaLink":417},[373],{"data":14070,"content":14071,"nodeType":74},{},[14072,14078],{"data":14073,"content":14074,"nodeType":78},{},[14075],{"data":14076,"marks":14077,"value":385,"nodeType":82},{},[],{"data":14079,"content":14080,"nodeType":87},{},[14081],{"data":14082,"marks":14083,"value":392,"nodeType":82},{},[],{"metadata":14085,"sys":14088,"fields":14093},{"tags":14086,"concepts":14087},[],[],{"space":14089,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14091,"publishedVersion":62,"revision":44,"locale":29},{"sys":14090},{"type":12,"linkType":13,"id":14},{"sys":14092},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14094},{"url":408,"details":14095,"fileName":414,"contentType":415},{"size":410,"image":14096},{"width":412,"height":413},{"sys":14098,"fields":14101},{"id":14099,"createdAt":14100},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":14102,"slug":14103,"articleIntro":14104,"category":14105},"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",[14106],{"metadata":14107,"sys":14110,"fields":14117},{"tags":14108,"concepts":14109},[],[],{"space":14111,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14113,"publishedVersion":364,"revision":62,"contentType":14115,"locale":29},{"sys":14112},{"type":12,"linkType":13,"id":14},{"sys":14114},{"id":21,"type":12,"linkType":22},{"sys":14116},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14118,"metaTitle":374,"metaDescription":375,"mainTitle":14119,"subtitle":393,"heroImage":14134,"ctaButton":416,"ctaLink":417},[373],{"data":14120,"content":14121,"nodeType":74},{},[14122,14128],{"data":14123,"content":14124,"nodeType":78},{},[14125],{"data":14126,"marks":14127,"value":385,"nodeType":82},{},[],{"data":14129,"content":14130,"nodeType":87},{},[14131],{"data":14132,"marks":14133,"value":392,"nodeType":82},{},[],{"metadata":14135,"sys":14138,"fields":14143},{"tags":14136,"concepts":14137},[],[],{"space":14139,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14141,"publishedVersion":62,"revision":44,"locale":29},{"sys":14140},{"type":12,"linkType":13,"id":14},{"sys":14142},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14144},{"url":408,"details":14145,"fileName":414,"contentType":415},{"size":410,"image":14146},{"width":412,"height":413},{"sys":14148,"fields":14151},{"id":14149,"createdAt":14150},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":14152,"slug":14153,"articleIntro":-1,"category":14154},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[14155],{"metadata":14156,"sys":14159,"fields":14166},{"tags":14157,"concepts":14158},[],[],{"space":14160,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14162,"publishedVersion":364,"revision":62,"contentType":14164,"locale":29},{"sys":14161},{"type":12,"linkType":13,"id":14},{"sys":14163},{"id":21,"type":12,"linkType":22},{"sys":14165},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14167,"metaTitle":374,"metaDescription":375,"mainTitle":14168,"subtitle":393,"heroImage":14183,"ctaButton":416,"ctaLink":417},[373],{"data":14169,"content":14170,"nodeType":74},{},[14171,14177],{"data":14172,"content":14173,"nodeType":78},{},[14174],{"data":14175,"marks":14176,"value":385,"nodeType":82},{},[],{"data":14178,"content":14179,"nodeType":87},{},[14180],{"data":14181,"marks":14182,"value":392,"nodeType":82},{},[],{"metadata":14184,"sys":14187,"fields":14192},{"tags":14185,"concepts":14186},[],[],{"space":14188,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14190,"publishedVersion":62,"revision":44,"locale":29},{"sys":14189},{"type":12,"linkType":13,"id":14},{"sys":14191},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14193},{"url":408,"details":14194,"fileName":414,"contentType":415},{"size":410,"image":14195},{"width":412,"height":413},{"sys":14197,"fields":14200},{"id":14198,"createdAt":14199},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":14201,"slug":14202,"articleIntro":14201,"category":14203},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[14204],{"metadata":14205,"sys":14208,"fields":14215},{"tags":14206,"concepts":14207},[],[],{"space":14209,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14211,"publishedVersion":364,"revision":62,"contentType":14213,"locale":29},{"sys":14210},{"type":12,"linkType":13,"id":14},{"sys":14212},{"id":21,"type":12,"linkType":22},{"sys":14214},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14216,"metaTitle":374,"metaDescription":375,"mainTitle":14217,"subtitle":393,"heroImage":14232,"ctaButton":416,"ctaLink":417},[373],{"data":14218,"content":14219,"nodeType":74},{},[14220,14226],{"data":14221,"content":14222,"nodeType":78},{},[14223],{"data":14224,"marks":14225,"value":385,"nodeType":82},{},[],{"data":14227,"content":14228,"nodeType":87},{},[14229],{"data":14230,"marks":14231,"value":392,"nodeType":82},{},[],{"metadata":14233,"sys":14236,"fields":14241},{"tags":14234,"concepts":14235},[],[],{"space":14237,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14239,"publishedVersion":62,"revision":44,"locale":29},{"sys":14238},{"type":12,"linkType":13,"id":14},{"sys":14240},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14242},{"url":408,"details":14243,"fileName":414,"contentType":415},{"size":410,"image":14244},{"width":412,"height":413},{"sys":14246,"fields":14249},{"id":14247,"createdAt":14248},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":14250,"slug":14251,"articleIntro":14250,"category":14252},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[14253],{"metadata":14254,"sys":14257,"fields":14264},{"tags":14255,"concepts":14256},[],[],{"space":14258,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14260,"publishedVersion":364,"revision":62,"contentType":14262,"locale":29},{"sys":14259},{"type":12,"linkType":13,"id":14},{"sys":14261},{"id":21,"type":12,"linkType":22},{"sys":14263},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14265,"metaTitle":374,"metaDescription":375,"mainTitle":14266,"subtitle":393,"heroImage":14281,"ctaButton":416,"ctaLink":417},[373],{"data":14267,"content":14268,"nodeType":74},{},[14269,14275],{"data":14270,"content":14271,"nodeType":78},{},[14272],{"data":14273,"marks":14274,"value":385,"nodeType":82},{},[],{"data":14276,"content":14277,"nodeType":87},{},[14278],{"data":14279,"marks":14280,"value":392,"nodeType":82},{},[],{"metadata":14282,"sys":14285,"fields":14290},{"tags":14283,"concepts":14284},[],[],{"space":14286,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14288,"publishedVersion":62,"revision":44,"locale":29},{"sys":14287},{"type":12,"linkType":13,"id":14},{"sys":14289},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14291},{"url":408,"details":14292,"fileName":414,"contentType":415},{"size":410,"image":14293},{"width":412,"height":413},{"sys":14295,"fields":14298},{"id":14296,"createdAt":14297},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":14299,"slug":14300,"articleIntro":14299,"category":14301},"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",[14302],{"metadata":14303,"sys":14306,"fields":14313},{"tags":14304,"concepts":14305},[],[],{"space":14307,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14309,"publishedVersion":364,"revision":62,"contentType":14311,"locale":29},{"sys":14308},{"type":12,"linkType":13,"id":14},{"sys":14310},{"id":21,"type":12,"linkType":22},{"sys":14312},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14314,"metaTitle":374,"metaDescription":375,"mainTitle":14315,"subtitle":393,"heroImage":14330,"ctaButton":416,"ctaLink":417},[373],{"data":14316,"content":14317,"nodeType":74},{},[14318,14324],{"data":14319,"content":14320,"nodeType":78},{},[14321],{"data":14322,"marks":14323,"value":385,"nodeType":82},{},[],{"data":14325,"content":14326,"nodeType":87},{},[14327],{"data":14328,"marks":14329,"value":392,"nodeType":82},{},[],{"metadata":14331,"sys":14334,"fields":14339},{"tags":14332,"concepts":14333},[],[],{"space":14335,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14337,"publishedVersion":62,"revision":44,"locale":29},{"sys":14336},{"type":12,"linkType":13,"id":14},{"sys":14338},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14340},{"url":408,"details":14341,"fileName":414,"contentType":415},{"size":410,"image":14342},{"width":412,"height":413},{"sys":14344,"fields":14347},{"id":14345,"createdAt":14346},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":14348,"slug":14349,"articleIntro":14348,"category":14350},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[14351],{"metadata":14352,"sys":14355,"fields":14362},{"tags":14353,"concepts":14354},[],[],{"space":14356,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14358,"publishedVersion":364,"revision":62,"contentType":14360,"locale":29},{"sys":14357},{"type":12,"linkType":13,"id":14},{"sys":14359},{"id":21,"type":12,"linkType":22},{"sys":14361},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14363,"metaTitle":374,"metaDescription":375,"mainTitle":14364,"subtitle":393,"heroImage":14379,"ctaButton":416,"ctaLink":417},[373],{"data":14365,"content":14366,"nodeType":74},{},[14367,14373],{"data":14368,"content":14369,"nodeType":78},{},[14370],{"data":14371,"marks":14372,"value":385,"nodeType":82},{},[],{"data":14374,"content":14375,"nodeType":87},{},[14376],{"data":14377,"marks":14378,"value":392,"nodeType":82},{},[],{"metadata":14380,"sys":14383,"fields":14388},{"tags":14381,"concepts":14382},[],[],{"space":14384,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14386,"publishedVersion":62,"revision":44,"locale":29},{"sys":14385},{"type":12,"linkType":13,"id":14},{"sys":14387},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14389},{"url":408,"details":14390,"fileName":414,"contentType":415},{"size":410,"image":14391},{"width":412,"height":413},{"sys":14393,"fields":14396},{"id":14394,"createdAt":14395},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":14397,"slug":14398,"articleIntro":14397,"category":14399},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[14400],{"metadata":14401,"sys":14404,"fields":14411},{"tags":14402,"concepts":14403},[],[],{"space":14405,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14407,"publishedVersion":364,"revision":62,"contentType":14409,"locale":29},{"sys":14406},{"type":12,"linkType":13,"id":14},{"sys":14408},{"id":21,"type":12,"linkType":22},{"sys":14410},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14412,"metaTitle":374,"metaDescription":375,"mainTitle":14413,"subtitle":393,"heroImage":14428,"ctaButton":416,"ctaLink":417},[373],{"data":14414,"content":14415,"nodeType":74},{},[14416,14422],{"data":14417,"content":14418,"nodeType":78},{},[14419],{"data":14420,"marks":14421,"value":385,"nodeType":82},{},[],{"data":14423,"content":14424,"nodeType":87},{},[14425],{"data":14426,"marks":14427,"value":392,"nodeType":82},{},[],{"metadata":14429,"sys":14432,"fields":14437},{"tags":14430,"concepts":14431},[],[],{"space":14433,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14435,"publishedVersion":62,"revision":44,"locale":29},{"sys":14434},{"type":12,"linkType":13,"id":14},{"sys":14436},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14438},{"url":408,"details":14439,"fileName":414,"contentType":415},{"size":410,"image":14440},{"width":412,"height":413},{"sys":14442,"fields":14445},{"id":14443,"createdAt":14444},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":14446,"slug":14447,"articleIntro":14446,"category":14448},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[14449],{"metadata":14450,"sys":14453,"fields":14460},{"tags":14451,"concepts":14452},[],[],{"space":14454,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14456,"publishedVersion":364,"revision":62,"contentType":14458,"locale":29},{"sys":14455},{"type":12,"linkType":13,"id":14},{"sys":14457},{"id":21,"type":12,"linkType":22},{"sys":14459},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14461,"metaTitle":374,"metaDescription":375,"mainTitle":14462,"subtitle":393,"heroImage":14477,"ctaButton":416,"ctaLink":417},[373],{"data":14463,"content":14464,"nodeType":74},{},[14465,14471],{"data":14466,"content":14467,"nodeType":78},{},[14468],{"data":14469,"marks":14470,"value":385,"nodeType":82},{},[],{"data":14472,"content":14473,"nodeType":87},{},[14474],{"data":14475,"marks":14476,"value":392,"nodeType":82},{},[],{"metadata":14478,"sys":14481,"fields":14486},{"tags":14479,"concepts":14480},[],[],{"space":14482,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14484,"publishedVersion":62,"revision":44,"locale":29},{"sys":14483},{"type":12,"linkType":13,"id":14},{"sys":14485},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14487},{"url":408,"details":14488,"fileName":414,"contentType":415},{"size":410,"image":14489},{"width":412,"height":413},{"sys":14491,"fields":14494},{"id":14492,"createdAt":14493},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":14495,"slug":14496,"articleIntro":14495,"category":14497},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[14498],{"metadata":14499,"sys":14502,"fields":14509},{"tags":14500,"concepts":14501},[],[],{"space":14503,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14505,"publishedVersion":364,"revision":62,"contentType":14507,"locale":29},{"sys":14504},{"type":12,"linkType":13,"id":14},{"sys":14506},{"id":21,"type":12,"linkType":22},{"sys":14508},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14510,"metaTitle":374,"metaDescription":375,"mainTitle":14511,"subtitle":393,"heroImage":14526,"ctaButton":416,"ctaLink":417},[373],{"data":14512,"content":14513,"nodeType":74},{},[14514,14520],{"data":14515,"content":14516,"nodeType":78},{},[14517],{"data":14518,"marks":14519,"value":385,"nodeType":82},{},[],{"data":14521,"content":14522,"nodeType":87},{},[14523],{"data":14524,"marks":14525,"value":392,"nodeType":82},{},[],{"metadata":14527,"sys":14530,"fields":14535},{"tags":14528,"concepts":14529},[],[],{"space":14531,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14533,"publishedVersion":62,"revision":44,"locale":29},{"sys":14532},{"type":12,"linkType":13,"id":14},{"sys":14534},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14536},{"url":408,"details":14537,"fileName":414,"contentType":415},{"size":410,"image":14538},{"width":412,"height":413},{"sys":14540,"fields":14543},{"id":14541,"createdAt":14542},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":14544,"slug":14545,"articleIntro":14544,"category":14546},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[14547],{"metadata":14548,"sys":14551,"fields":14558},{"tags":14549,"concepts":14550},[],[],{"space":14552,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14554,"publishedVersion":364,"revision":62,"contentType":14556,"locale":29},{"sys":14553},{"type":12,"linkType":13,"id":14},{"sys":14555},{"id":21,"type":12,"linkType":22},{"sys":14557},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14559,"metaTitle":374,"metaDescription":375,"mainTitle":14560,"subtitle":393,"heroImage":14575,"ctaButton":416,"ctaLink":417},[373],{"data":14561,"content":14562,"nodeType":74},{},[14563,14569],{"data":14564,"content":14565,"nodeType":78},{},[14566],{"data":14567,"marks":14568,"value":385,"nodeType":82},{},[],{"data":14570,"content":14571,"nodeType":87},{},[14572],{"data":14573,"marks":14574,"value":392,"nodeType":82},{},[],{"metadata":14576,"sys":14579,"fields":14584},{"tags":14577,"concepts":14578},[],[],{"space":14580,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14582,"publishedVersion":62,"revision":44,"locale":29},{"sys":14581},{"type":12,"linkType":13,"id":14},{"sys":14583},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14585},{"url":408,"details":14586,"fileName":414,"contentType":415},{"size":410,"image":14587},{"width":412,"height":413},{"sys":14589,"fields":14592},{"id":14590,"createdAt":14591},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14593,"slug":14594,"articleIntro":14593,"category":14595},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14596],{"metadata":14597,"sys":14600,"fields":14607},{"tags":14598,"concepts":14599},[],[],{"space":14601,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14603,"publishedVersion":364,"revision":62,"contentType":14605,"locale":29},{"sys":14602},{"type":12,"linkType":13,"id":14},{"sys":14604},{"id":21,"type":12,"linkType":22},{"sys":14606},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14608,"metaTitle":374,"metaDescription":375,"mainTitle":14609,"subtitle":393,"heroImage":14624,"ctaButton":416,"ctaLink":417},[373],{"data":14610,"content":14611,"nodeType":74},{},[14612,14618],{"data":14613,"content":14614,"nodeType":78},{},[14615],{"data":14616,"marks":14617,"value":385,"nodeType":82},{},[],{"data":14619,"content":14620,"nodeType":87},{},[14621],{"data":14622,"marks":14623,"value":392,"nodeType":82},{},[],{"metadata":14625,"sys":14628,"fields":14633},{"tags":14626,"concepts":14627},[],[],{"space":14629,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14631,"publishedVersion":62,"revision":44,"locale":29},{"sys":14630},{"type":12,"linkType":13,"id":14},{"sys":14632},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14634},{"url":408,"details":14635,"fileName":414,"contentType":415},{"size":410,"image":14636},{"width":412,"height":413},{"sys":14638,"fields":14641},{"id":14639,"createdAt":14640},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":14642,"slug":14643,"articleIntro":14642,"category":14644},"2313 - Constructions","compte-2313-constructions",[14645],{"metadata":14646,"sys":14649,"fields":14656},{"tags":14647,"concepts":14648},[],[],{"space":14650,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14652,"publishedVersion":364,"revision":62,"contentType":14654,"locale":29},{"sys":14651},{"type":12,"linkType":13,"id":14},{"sys":14653},{"id":21,"type":12,"linkType":22},{"sys":14655},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14657,"metaTitle":374,"metaDescription":375,"mainTitle":14658,"subtitle":393,"heroImage":14673,"ctaButton":416,"ctaLink":417},[373],{"data":14659,"content":14660,"nodeType":74},{},[14661,14667],{"data":14662,"content":14663,"nodeType":78},{},[14664],{"data":14665,"marks":14666,"value":385,"nodeType":82},{},[],{"data":14668,"content":14669,"nodeType":87},{},[14670],{"data":14671,"marks":14672,"value":392,"nodeType":82},{},[],{"metadata":14674,"sys":14677,"fields":14682},{"tags":14675,"concepts":14676},[],[],{"space":14678,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14680,"publishedVersion":62,"revision":44,"locale":29},{"sys":14679},{"type":12,"linkType":13,"id":14},{"sys":14681},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14683},{"url":408,"details":14684,"fileName":414,"contentType":415},{"size":410,"image":14685},{"width":412,"height":413},{"sys":14687,"fields":14690},{"id":14688,"createdAt":14689},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":14691,"slug":14692,"articleIntro":-1,"category":14693},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[14694],{"metadata":14695,"sys":14698,"fields":14705},{"tags":14696,"concepts":14697},[],[],{"space":14699,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14701,"publishedVersion":364,"revision":62,"contentType":14703,"locale":29},{"sys":14700},{"type":12,"linkType":13,"id":14},{"sys":14702},{"id":21,"type":12,"linkType":22},{"sys":14704},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14706,"metaTitle":374,"metaDescription":375,"mainTitle":14707,"subtitle":393,"heroImage":14722,"ctaButton":416,"ctaLink":417},[373],{"data":14708,"content":14709,"nodeType":74},{},[14710,14716],{"data":14711,"content":14712,"nodeType":78},{},[14713],{"data":14714,"marks":14715,"value":385,"nodeType":82},{},[],{"data":14717,"content":14718,"nodeType":87},{},[14719],{"data":14720,"marks":14721,"value":392,"nodeType":82},{},[],{"metadata":14723,"sys":14726,"fields":14731},{"tags":14724,"concepts":14725},[],[],{"space":14727,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14729,"publishedVersion":62,"revision":44,"locale":29},{"sys":14728},{"type":12,"linkType":13,"id":14},{"sys":14730},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14732},{"url":408,"details":14733,"fileName":414,"contentType":415},{"size":410,"image":14734},{"width":412,"height":413},{"sys":14736,"fields":14739},{"id":14737,"createdAt":14738},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":14740,"slug":14741,"articleIntro":-1,"category":14742},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[14743],{"metadata":14744,"sys":14747,"fields":14754},{"tags":14745,"concepts":14746},[],[],{"space":14748,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14750,"publishedVersion":364,"revision":62,"contentType":14752,"locale":29},{"sys":14749},{"type":12,"linkType":13,"id":14},{"sys":14751},{"id":21,"type":12,"linkType":22},{"sys":14753},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14755,"metaTitle":374,"metaDescription":375,"mainTitle":14756,"subtitle":393,"heroImage":14771,"ctaButton":416,"ctaLink":417},[373],{"data":14757,"content":14758,"nodeType":74},{},[14759,14765],{"data":14760,"content":14761,"nodeType":78},{},[14762],{"data":14763,"marks":14764,"value":385,"nodeType":82},{},[],{"data":14766,"content":14767,"nodeType":87},{},[14768],{"data":14769,"marks":14770,"value":392,"nodeType":82},{},[],{"metadata":14772,"sys":14775,"fields":14780},{"tags":14773,"concepts":14774},[],[],{"space":14776,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14778,"publishedVersion":62,"revision":44,"locale":29},{"sys":14777},{"type":12,"linkType":13,"id":14},{"sys":14779},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14781},{"url":408,"details":14782,"fileName":414,"contentType":415},{"size":410,"image":14783},{"width":412,"height":413},{"sys":14785,"fields":14788},{"id":14786,"createdAt":14787},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14789,"slug":14790,"articleIntro":-1,"category":14791},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14792],{"metadata":14793,"sys":14796,"fields":14803},{"tags":14794,"concepts":14795},[],[],{"space":14797,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14799,"publishedVersion":364,"revision":62,"contentType":14801,"locale":29},{"sys":14798},{"type":12,"linkType":13,"id":14},{"sys":14800},{"id":21,"type":12,"linkType":22},{"sys":14802},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14804,"metaTitle":374,"metaDescription":375,"mainTitle":14805,"subtitle":393,"heroImage":14820,"ctaButton":416,"ctaLink":417},[373],{"data":14806,"content":14807,"nodeType":74},{},[14808,14814],{"data":14809,"content":14810,"nodeType":78},{},[14811],{"data":14812,"marks":14813,"value":385,"nodeType":82},{},[],{"data":14815,"content":14816,"nodeType":87},{},[14817],{"data":14818,"marks":14819,"value":392,"nodeType":82},{},[],{"metadata":14821,"sys":14824,"fields":14829},{"tags":14822,"concepts":14823},[],[],{"space":14825,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14827,"publishedVersion":62,"revision":44,"locale":29},{"sys":14826},{"type":12,"linkType":13,"id":14},{"sys":14828},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14830},{"url":408,"details":14831,"fileName":414,"contentType":415},{"size":410,"image":14832},{"width":412,"height":413},{"sys":14834,"fields":14837},{"id":14835,"createdAt":14836},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":14838,"slug":14839,"articleIntro":14838,"category":14840},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[14841],{"metadata":14842,"sys":14845,"fields":14852},{"tags":14843,"concepts":14844},[],[],{"space":14846,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14848,"publishedVersion":364,"revision":62,"contentType":14850,"locale":29},{"sys":14847},{"type":12,"linkType":13,"id":14},{"sys":14849},{"id":21,"type":12,"linkType":22},{"sys":14851},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14853,"metaTitle":374,"metaDescription":375,"mainTitle":14854,"subtitle":393,"heroImage":14869,"ctaButton":416,"ctaLink":417},[373],{"data":14855,"content":14856,"nodeType":74},{},[14857,14863],{"data":14858,"content":14859,"nodeType":78},{},[14860],{"data":14861,"marks":14862,"value":385,"nodeType":82},{},[],{"data":14864,"content":14865,"nodeType":87},{},[14866],{"data":14867,"marks":14868,"value":392,"nodeType":82},{},[],{"metadata":14870,"sys":14873,"fields":14878},{"tags":14871,"concepts":14872},[],[],{"space":14874,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14876,"publishedVersion":62,"revision":44,"locale":29},{"sys":14875},{"type":12,"linkType":13,"id":14},{"sys":14877},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14879},{"url":408,"details":14880,"fileName":414,"contentType":415},{"size":410,"image":14881},{"width":412,"height":413},{"sys":14883,"fields":14886},{"id":14884,"createdAt":14885},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":14887,"slug":14888,"articleIntro":14887,"category":14889},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[14890],{"metadata":14891,"sys":14894,"fields":14901},{"tags":14892,"concepts":14893},[],[],{"space":14895,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14897,"publishedVersion":364,"revision":62,"contentType":14899,"locale":29},{"sys":14896},{"type":12,"linkType":13,"id":14},{"sys":14898},{"id":21,"type":12,"linkType":22},{"sys":14900},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14902,"metaTitle":374,"metaDescription":375,"mainTitle":14903,"subtitle":393,"heroImage":14918,"ctaButton":416,"ctaLink":417},[373],{"data":14904,"content":14905,"nodeType":74},{},[14906,14912],{"data":14907,"content":14908,"nodeType":78},{},[14909],{"data":14910,"marks":14911,"value":385,"nodeType":82},{},[],{"data":14913,"content":14914,"nodeType":87},{},[14915],{"data":14916,"marks":14917,"value":392,"nodeType":82},{},[],{"metadata":14919,"sys":14922,"fields":14927},{"tags":14920,"concepts":14921},[],[],{"space":14923,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14925,"publishedVersion":62,"revision":44,"locale":29},{"sys":14924},{"type":12,"linkType":13,"id":14},{"sys":14926},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14928},{"url":408,"details":14929,"fileName":414,"contentType":415},{"size":410,"image":14930},{"width":412,"height":413},{"sys":14932,"fields":14935},{"id":14933,"createdAt":14934},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":14936,"slug":14937,"articleIntro":14936,"category":14938},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[14939],{"metadata":14940,"sys":14943,"fields":14950},{"tags":14941,"concepts":14942},[],[],{"space":14944,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14946,"publishedVersion":364,"revision":62,"contentType":14948,"locale":29},{"sys":14945},{"type":12,"linkType":13,"id":14},{"sys":14947},{"id":21,"type":12,"linkType":22},{"sys":14949},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14951,"metaTitle":374,"metaDescription":375,"mainTitle":14952,"subtitle":393,"heroImage":14967,"ctaButton":416,"ctaLink":417},[373],{"data":14953,"content":14954,"nodeType":74},{},[14955,14961],{"data":14956,"content":14957,"nodeType":78},{},[14958],{"data":14959,"marks":14960,"value":385,"nodeType":82},{},[],{"data":14962,"content":14963,"nodeType":87},{},[14964],{"data":14965,"marks":14966,"value":392,"nodeType":82},{},[],{"metadata":14968,"sys":14971,"fields":14976},{"tags":14969,"concepts":14970},[],[],{"space":14972,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":14974,"publishedVersion":62,"revision":44,"locale":29},{"sys":14973},{"type":12,"linkType":13,"id":14},{"sys":14975},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":14977},{"url":408,"details":14978,"fileName":414,"contentType":415},{"size":410,"image":14979},{"width":412,"height":413},{"sys":14981,"fields":14984},{"id":14982,"createdAt":14983},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":14985,"slug":14986,"articleIntro":14985,"category":14987},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[14988],{"metadata":14989,"sys":14992,"fields":14999},{"tags":14990,"concepts":14991},[],[],{"space":14993,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14995,"publishedVersion":364,"revision":62,"contentType":14997,"locale":29},{"sys":14994},{"type":12,"linkType":13,"id":14},{"sys":14996},{"id":21,"type":12,"linkType":22},{"sys":14998},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15000,"metaTitle":374,"metaDescription":375,"mainTitle":15001,"subtitle":393,"heroImage":15016,"ctaButton":416,"ctaLink":417},[373],{"data":15002,"content":15003,"nodeType":74},{},[15004,15010],{"data":15005,"content":15006,"nodeType":78},{},[15007],{"data":15008,"marks":15009,"value":385,"nodeType":82},{},[],{"data":15011,"content":15012,"nodeType":87},{},[15013],{"data":15014,"marks":15015,"value":392,"nodeType":82},{},[],{"metadata":15017,"sys":15020,"fields":15025},{"tags":15018,"concepts":15019},[],[],{"space":15021,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15023,"publishedVersion":62,"revision":44,"locale":29},{"sys":15022},{"type":12,"linkType":13,"id":14},{"sys":15024},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15026},{"url":408,"details":15027,"fileName":414,"contentType":415},{"size":410,"image":15028},{"width":412,"height":413},{"sys":15030,"fields":15033},{"id":15031,"createdAt":15032},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":15034,"slug":15035,"articleIntro":15034,"category":15036},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[15037],{"metadata":15038,"sys":15041,"fields":15048},{"tags":15039,"concepts":15040},[],[],{"space":15042,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15044,"publishedVersion":364,"revision":62,"contentType":15046,"locale":29},{"sys":15043},{"type":12,"linkType":13,"id":14},{"sys":15045},{"id":21,"type":12,"linkType":22},{"sys":15047},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15049,"metaTitle":374,"metaDescription":375,"mainTitle":15050,"subtitle":393,"heroImage":15065,"ctaButton":416,"ctaLink":417},[373],{"data":15051,"content":15052,"nodeType":74},{},[15053,15059],{"data":15054,"content":15055,"nodeType":78},{},[15056],{"data":15057,"marks":15058,"value":385,"nodeType":82},{},[],{"data":15060,"content":15061,"nodeType":87},{},[15062],{"data":15063,"marks":15064,"value":392,"nodeType":82},{},[],{"metadata":15066,"sys":15069,"fields":15074},{"tags":15067,"concepts":15068},[],[],{"space":15070,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15072,"publishedVersion":62,"revision":44,"locale":29},{"sys":15071},{"type":12,"linkType":13,"id":14},{"sys":15073},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15075},{"url":408,"details":15076,"fileName":414,"contentType":415},{"size":410,"image":15077},{"width":412,"height":413},{"sys":15079,"fields":15082},{"id":15080,"createdAt":15081},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":15083,"slug":15084,"articleIntro":15083,"category":15085},"Compte 451 - Groupe","compte-451-groupe",[15086],{"metadata":15087,"sys":15090,"fields":15097},{"tags":15088,"concepts":15089},[],[],{"space":15091,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15093,"publishedVersion":364,"revision":62,"contentType":15095,"locale":29},{"sys":15092},{"type":12,"linkType":13,"id":14},{"sys":15094},{"id":21,"type":12,"linkType":22},{"sys":15096},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15098,"metaTitle":374,"metaDescription":375,"mainTitle":15099,"subtitle":393,"heroImage":15114,"ctaButton":416,"ctaLink":417},[373],{"data":15100,"content":15101,"nodeType":74},{},[15102,15108],{"data":15103,"content":15104,"nodeType":78},{},[15105],{"data":15106,"marks":15107,"value":385,"nodeType":82},{},[],{"data":15109,"content":15110,"nodeType":87},{},[15111],{"data":15112,"marks":15113,"value":392,"nodeType":82},{},[],{"metadata":15115,"sys":15118,"fields":15123},{"tags":15116,"concepts":15117},[],[],{"space":15119,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15121,"publishedVersion":62,"revision":44,"locale":29},{"sys":15120},{"type":12,"linkType":13,"id":14},{"sys":15122},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15124},{"url":408,"details":15125,"fileName":414,"contentType":415},{"size":410,"image":15126},{"width":412,"height":413},{"sys":15128,"fields":15131},{"id":15129,"createdAt":15130},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":15132,"slug":15133,"articleIntro":15132,"category":15134},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[15135],{"metadata":15136,"sys":15139,"fields":15146},{"tags":15137,"concepts":15138},[],[],{"space":15140,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15142,"publishedVersion":364,"revision":62,"contentType":15144,"locale":29},{"sys":15141},{"type":12,"linkType":13,"id":14},{"sys":15143},{"id":21,"type":12,"linkType":22},{"sys":15145},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15147,"metaTitle":374,"metaDescription":375,"mainTitle":15148,"subtitle":393,"heroImage":15163,"ctaButton":416,"ctaLink":417},[373],{"data":15149,"content":15150,"nodeType":74},{},[15151,15157],{"data":15152,"content":15153,"nodeType":78},{},[15154],{"data":15155,"marks":15156,"value":385,"nodeType":82},{},[],{"data":15158,"content":15159,"nodeType":87},{},[15160],{"data":15161,"marks":15162,"value":392,"nodeType":82},{},[],{"metadata":15164,"sys":15167,"fields":15172},{"tags":15165,"concepts":15166},[],[],{"space":15168,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15170,"publishedVersion":62,"revision":44,"locale":29},{"sys":15169},{"type":12,"linkType":13,"id":14},{"sys":15171},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15173},{"url":408,"details":15174,"fileName":414,"contentType":415},{"size":410,"image":15175},{"width":412,"height":413},{"sys":15177,"fields":15180},{"id":15178,"createdAt":15179},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15181,"slug":15182,"articleIntro":-1,"category":15183},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15184],{"metadata":15185,"sys":15188,"fields":15195},{"tags":15186,"concepts":15187},[],[],{"space":15189,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15191,"publishedVersion":364,"revision":62,"contentType":15193,"locale":29},{"sys":15190},{"type":12,"linkType":13,"id":14},{"sys":15192},{"id":21,"type":12,"linkType":22},{"sys":15194},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15196,"metaTitle":374,"metaDescription":375,"mainTitle":15197,"subtitle":393,"heroImage":15212,"ctaButton":416,"ctaLink":417},[373],{"data":15198,"content":15199,"nodeType":74},{},[15200,15206],{"data":15201,"content":15202,"nodeType":78},{},[15203],{"data":15204,"marks":15205,"value":385,"nodeType":82},{},[],{"data":15207,"content":15208,"nodeType":87},{},[15209],{"data":15210,"marks":15211,"value":392,"nodeType":82},{},[],{"metadata":15213,"sys":15216,"fields":15221},{"tags":15214,"concepts":15215},[],[],{"space":15217,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15219,"publishedVersion":62,"revision":44,"locale":29},{"sys":15218},{"type":12,"linkType":13,"id":14},{"sys":15220},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15222},{"url":408,"details":15223,"fileName":414,"contentType":415},{"size":410,"image":15224},{"width":412,"height":413},{"sys":15226,"fields":15229},{"id":15227,"createdAt":15228},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15230,"slug":15231,"articleIntro":15230,"category":15232},"Compte 6256 - Missions","compte-6256-missions",[15233],{"metadata":15234,"sys":15237,"fields":15244},{"tags":15235,"concepts":15236},[],[],{"space":15238,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15240,"publishedVersion":364,"revision":62,"contentType":15242,"locale":29},{"sys":15239},{"type":12,"linkType":13,"id":14},{"sys":15241},{"id":21,"type":12,"linkType":22},{"sys":15243},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15245,"metaTitle":374,"metaDescription":375,"mainTitle":15246,"subtitle":393,"heroImage":15261,"ctaButton":416,"ctaLink":417},[373],{"data":15247,"content":15248,"nodeType":74},{},[15249,15255],{"data":15250,"content":15251,"nodeType":78},{},[15252],{"data":15253,"marks":15254,"value":385,"nodeType":82},{},[],{"data":15256,"content":15257,"nodeType":87},{},[15258],{"data":15259,"marks":15260,"value":392,"nodeType":82},{},[],{"metadata":15262,"sys":15265,"fields":15270},{"tags":15263,"concepts":15264},[],[],{"space":15266,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15268,"publishedVersion":62,"revision":44,"locale":29},{"sys":15267},{"type":12,"linkType":13,"id":14},{"sys":15269},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15271},{"url":408,"details":15272,"fileName":414,"contentType":415},{"size":410,"image":15273},{"width":412,"height":413},{"sys":15275,"fields":15278},{"id":15276,"createdAt":15277},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":15279,"slug":15280,"articleIntro":-1,"category":15281},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[15282],{"metadata":15283,"sys":15286,"fields":15293},{"tags":15284,"concepts":15285},[],[],{"space":15287,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15289,"publishedVersion":364,"revision":62,"contentType":15291,"locale":29},{"sys":15288},{"type":12,"linkType":13,"id":14},{"sys":15290},{"id":21,"type":12,"linkType":22},{"sys":15292},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15294,"metaTitle":374,"metaDescription":375,"mainTitle":15295,"subtitle":393,"heroImage":15310,"ctaButton":416,"ctaLink":417},[373],{"data":15296,"content":15297,"nodeType":74},{},[15298,15304],{"data":15299,"content":15300,"nodeType":78},{},[15301],{"data":15302,"marks":15303,"value":385,"nodeType":82},{},[],{"data":15305,"content":15306,"nodeType":87},{},[15307],{"data":15308,"marks":15309,"value":392,"nodeType":82},{},[],{"metadata":15311,"sys":15314,"fields":15319},{"tags":15312,"concepts":15313},[],[],{"space":15315,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15317,"publishedVersion":62,"revision":44,"locale":29},{"sys":15316},{"type":12,"linkType":13,"id":14},{"sys":15318},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15320},{"url":408,"details":15321,"fileName":414,"contentType":415},{"size":410,"image":15322},{"width":412,"height":413},{"sys":15324,"fields":15327},{"id":15325,"createdAt":15326},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":15328,"slug":15329,"articleIntro":15328,"category":15330},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[15331],{"metadata":15332,"sys":15335,"fields":15342},{"tags":15333,"concepts":15334},[],[],{"space":15336,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15338,"publishedVersion":364,"revision":62,"contentType":15340,"locale":29},{"sys":15337},{"type":12,"linkType":13,"id":14},{"sys":15339},{"id":21,"type":12,"linkType":22},{"sys":15341},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15343,"metaTitle":374,"metaDescription":375,"mainTitle":15344,"subtitle":393,"heroImage":15359,"ctaButton":416,"ctaLink":417},[373],{"data":15345,"content":15346,"nodeType":74},{},[15347,15353],{"data":15348,"content":15349,"nodeType":78},{},[15350],{"data":15351,"marks":15352,"value":385,"nodeType":82},{},[],{"data":15354,"content":15355,"nodeType":87},{},[15356],{"data":15357,"marks":15358,"value":392,"nodeType":82},{},[],{"metadata":15360,"sys":15363,"fields":15368},{"tags":15361,"concepts":15362},[],[],{"space":15364,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15366,"publishedVersion":62,"revision":44,"locale":29},{"sys":15365},{"type":12,"linkType":13,"id":14},{"sys":15367},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15369},{"url":408,"details":15370,"fileName":414,"contentType":415},{"size":410,"image":15371},{"width":412,"height":413},{"sys":15373,"fields":15376},{"id":15374,"createdAt":15375},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":15377,"slug":15378,"articleIntro":15377,"category":15379},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[15380],{"metadata":15381,"sys":15384,"fields":15391},{"tags":15382,"concepts":15383},[],[],{"space":15385,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15387,"publishedVersion":364,"revision":62,"contentType":15389,"locale":29},{"sys":15386},{"type":12,"linkType":13,"id":14},{"sys":15388},{"id":21,"type":12,"linkType":22},{"sys":15390},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15392,"metaTitle":374,"metaDescription":375,"mainTitle":15393,"subtitle":393,"heroImage":15408,"ctaButton":416,"ctaLink":417},[373],{"data":15394,"content":15395,"nodeType":74},{},[15396,15402],{"data":15397,"content":15398,"nodeType":78},{},[15399],{"data":15400,"marks":15401,"value":385,"nodeType":82},{},[],{"data":15403,"content":15404,"nodeType":87},{},[15405],{"data":15406,"marks":15407,"value":392,"nodeType":82},{},[],{"metadata":15409,"sys":15412,"fields":15417},{"tags":15410,"concepts":15411},[],[],{"space":15413,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15415,"publishedVersion":62,"revision":44,"locale":29},{"sys":15414},{"type":12,"linkType":13,"id":14},{"sys":15416},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15418},{"url":408,"details":15419,"fileName":414,"contentType":415},{"size":410,"image":15420},{"width":412,"height":413},{"sys":15422,"fields":15425},{"id":15423,"createdAt":15424},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":15426,"slug":15427,"articleIntro":15426,"category":15428},"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",[15429],{"metadata":15430,"sys":15433,"fields":15440},{"tags":15431,"concepts":15432},[],[],{"space":15434,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15436,"publishedVersion":364,"revision":62,"contentType":15438,"locale":29},{"sys":15435},{"type":12,"linkType":13,"id":14},{"sys":15437},{"id":21,"type":12,"linkType":22},{"sys":15439},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15441,"metaTitle":374,"metaDescription":375,"mainTitle":15442,"subtitle":393,"heroImage":15457,"ctaButton":416,"ctaLink":417},[373],{"data":15443,"content":15444,"nodeType":74},{},[15445,15451],{"data":15446,"content":15447,"nodeType":78},{},[15448],{"data":15449,"marks":15450,"value":385,"nodeType":82},{},[],{"data":15452,"content":15453,"nodeType":87},{},[15454],{"data":15455,"marks":15456,"value":392,"nodeType":82},{},[],{"metadata":15458,"sys":15461,"fields":15466},{"tags":15459,"concepts":15460},[],[],{"space":15462,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15464,"publishedVersion":62,"revision":44,"locale":29},{"sys":15463},{"type":12,"linkType":13,"id":14},{"sys":15465},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15467},{"url":408,"details":15468,"fileName":414,"contentType":415},{"size":410,"image":15469},{"width":412,"height":413},{"sys":15471,"fields":15474},{"id":15472,"createdAt":15473},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":15475,"slug":15476,"articleIntro":15475,"category":15477},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[15478],{"metadata":15479,"sys":15482,"fields":15489},{"tags":15480,"concepts":15481},[],[],{"space":15483,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15485,"publishedVersion":364,"revision":62,"contentType":15487,"locale":29},{"sys":15484},{"type":12,"linkType":13,"id":14},{"sys":15486},{"id":21,"type":12,"linkType":22},{"sys":15488},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15490,"metaTitle":374,"metaDescription":375,"mainTitle":15491,"subtitle":393,"heroImage":15506,"ctaButton":416,"ctaLink":417},[373],{"data":15492,"content":15493,"nodeType":74},{},[15494,15500],{"data":15495,"content":15496,"nodeType":78},{},[15497],{"data":15498,"marks":15499,"value":385,"nodeType":82},{},[],{"data":15501,"content":15502,"nodeType":87},{},[15503],{"data":15504,"marks":15505,"value":392,"nodeType":82},{},[],{"metadata":15507,"sys":15510,"fields":15515},{"tags":15508,"concepts":15509},[],[],{"space":15511,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15513,"publishedVersion":62,"revision":44,"locale":29},{"sys":15512},{"type":12,"linkType":13,"id":14},{"sys":15514},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15516},{"url":408,"details":15517,"fileName":414,"contentType":415},{"size":410,"image":15518},{"width":412,"height":413},{"sys":15520,"fields":15523},{"id":15521,"createdAt":15522},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":15524,"slug":15525,"articleIntro":15524,"category":15526},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[15527],{"metadata":15528,"sys":15531,"fields":15538},{"tags":15529,"concepts":15530},[],[],{"space":15532,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15534,"publishedVersion":364,"revision":62,"contentType":15536,"locale":29},{"sys":15533},{"type":12,"linkType":13,"id":14},{"sys":15535},{"id":21,"type":12,"linkType":22},{"sys":15537},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15539,"metaTitle":374,"metaDescription":375,"mainTitle":15540,"subtitle":393,"heroImage":15555,"ctaButton":416,"ctaLink":417},[373],{"data":15541,"content":15542,"nodeType":74},{},[15543,15549],{"data":15544,"content":15545,"nodeType":78},{},[15546],{"data":15547,"marks":15548,"value":385,"nodeType":82},{},[],{"data":15550,"content":15551,"nodeType":87},{},[15552],{"data":15553,"marks":15554,"value":392,"nodeType":82},{},[],{"metadata":15556,"sys":15559,"fields":15564},{"tags":15557,"concepts":15558},[],[],{"space":15560,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15562,"publishedVersion":62,"revision":44,"locale":29},{"sys":15561},{"type":12,"linkType":13,"id":14},{"sys":15563},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15565},{"url":408,"details":15566,"fileName":414,"contentType":415},{"size":410,"image":15567},{"width":412,"height":413},{"sys":15569,"fields":15572},{"id":15570,"createdAt":15571},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":15573,"slug":15574,"articleIntro":15573,"category":15575},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[15576],{"metadata":15577,"sys":15580,"fields":15587},{"tags":15578,"concepts":15579},[],[],{"space":15581,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15583,"publishedVersion":364,"revision":62,"contentType":15585,"locale":29},{"sys":15582},{"type":12,"linkType":13,"id":14},{"sys":15584},{"id":21,"type":12,"linkType":22},{"sys":15586},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15588,"metaTitle":374,"metaDescription":375,"mainTitle":15589,"subtitle":393,"heroImage":15604,"ctaButton":416,"ctaLink":417},[373],{"data":15590,"content":15591,"nodeType":74},{},[15592,15598],{"data":15593,"content":15594,"nodeType":78},{},[15595],{"data":15596,"marks":15597,"value":385,"nodeType":82},{},[],{"data":15599,"content":15600,"nodeType":87},{},[15601],{"data":15602,"marks":15603,"value":392,"nodeType":82},{},[],{"metadata":15605,"sys":15608,"fields":15613},{"tags":15606,"concepts":15607},[],[],{"space":15609,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15611,"publishedVersion":62,"revision":44,"locale":29},{"sys":15610},{"type":12,"linkType":13,"id":14},{"sys":15612},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15614},{"url":408,"details":15615,"fileName":414,"contentType":415},{"size":410,"image":15616},{"width":412,"height":413},{"sys":15618,"fields":15621},{"id":15619,"createdAt":15620},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":15622,"slug":15623,"articleIntro":15622,"category":15624},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[15625],{"metadata":15626,"sys":15629,"fields":15636},{"tags":15627,"concepts":15628},[],[],{"space":15630,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15632,"publishedVersion":364,"revision":62,"contentType":15634,"locale":29},{"sys":15631},{"type":12,"linkType":13,"id":14},{"sys":15633},{"id":21,"type":12,"linkType":22},{"sys":15635},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15637,"metaTitle":374,"metaDescription":375,"mainTitle":15638,"subtitle":393,"heroImage":15653,"ctaButton":416,"ctaLink":417},[373],{"data":15639,"content":15640,"nodeType":74},{},[15641,15647],{"data":15642,"content":15643,"nodeType":78},{},[15644],{"data":15645,"marks":15646,"value":385,"nodeType":82},{},[],{"data":15648,"content":15649,"nodeType":87},{},[15650],{"data":15651,"marks":15652,"value":392,"nodeType":82},{},[],{"metadata":15654,"sys":15657,"fields":15662},{"tags":15655,"concepts":15656},[],[],{"space":15658,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15660,"publishedVersion":62,"revision":44,"locale":29},{"sys":15659},{"type":12,"linkType":13,"id":14},{"sys":15661},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15663},{"url":408,"details":15664,"fileName":414,"contentType":415},{"size":410,"image":15665},{"width":412,"height":413},{"sys":15667,"fields":15670},{"id":15668,"createdAt":15669},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":15671,"slug":15672,"articleIntro":15671,"category":15673},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[15674],{"metadata":15675,"sys":15678,"fields":15685},{"tags":15676,"concepts":15677},[],[],{"space":15679,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15681,"publishedVersion":364,"revision":62,"contentType":15683,"locale":29},{"sys":15680},{"type":12,"linkType":13,"id":14},{"sys":15682},{"id":21,"type":12,"linkType":22},{"sys":15684},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15686,"metaTitle":374,"metaDescription":375,"mainTitle":15687,"subtitle":393,"heroImage":15702,"ctaButton":416,"ctaLink":417},[373],{"data":15688,"content":15689,"nodeType":74},{},[15690,15696],{"data":15691,"content":15692,"nodeType":78},{},[15693],{"data":15694,"marks":15695,"value":385,"nodeType":82},{},[],{"data":15697,"content":15698,"nodeType":87},{},[15699],{"data":15700,"marks":15701,"value":392,"nodeType":82},{},[],{"metadata":15703,"sys":15706,"fields":15711},{"tags":15704,"concepts":15705},[],[],{"space":15707,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15709,"publishedVersion":62,"revision":44,"locale":29},{"sys":15708},{"type":12,"linkType":13,"id":14},{"sys":15710},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15712},{"url":408,"details":15713,"fileName":414,"contentType":415},{"size":410,"image":15714},{"width":412,"height":413},{"sys":15716,"fields":15719},{"id":15717,"createdAt":15718},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":15720,"slug":15721,"articleIntro":15720,"category":15722},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[15723],{"metadata":15724,"sys":15727,"fields":15734},{"tags":15725,"concepts":15726},[],[],{"space":15728,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15730,"publishedVersion":364,"revision":62,"contentType":15732,"locale":29},{"sys":15729},{"type":12,"linkType":13,"id":14},{"sys":15731},{"id":21,"type":12,"linkType":22},{"sys":15733},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15735,"metaTitle":374,"metaDescription":375,"mainTitle":15736,"subtitle":393,"heroImage":15751,"ctaButton":416,"ctaLink":417},[373],{"data":15737,"content":15738,"nodeType":74},{},[15739,15745],{"data":15740,"content":15741,"nodeType":78},{},[15742],{"data":15743,"marks":15744,"value":385,"nodeType":82},{},[],{"data":15746,"content":15747,"nodeType":87},{},[15748],{"data":15749,"marks":15750,"value":392,"nodeType":82},{},[],{"metadata":15752,"sys":15755,"fields":15760},{"tags":15753,"concepts":15754},[],[],{"space":15756,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15758,"publishedVersion":62,"revision":44,"locale":29},{"sys":15757},{"type":12,"linkType":13,"id":14},{"sys":15759},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15761},{"url":408,"details":15762,"fileName":414,"contentType":415},{"size":410,"image":15763},{"width":412,"height":413},{"sys":15765,"fields":15768},{"id":15766,"createdAt":15767},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":15769,"slug":15770,"articleIntro":15769,"category":15771},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[15772],{"metadata":15773,"sys":15776,"fields":15783},{"tags":15774,"concepts":15775},[],[],{"space":15777,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15779,"publishedVersion":364,"revision":62,"contentType":15781,"locale":29},{"sys":15778},{"type":12,"linkType":13,"id":14},{"sys":15780},{"id":21,"type":12,"linkType":22},{"sys":15782},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15784,"metaTitle":374,"metaDescription":375,"mainTitle":15785,"subtitle":393,"heroImage":15800,"ctaButton":416,"ctaLink":417},[373],{"data":15786,"content":15787,"nodeType":74},{},[15788,15794],{"data":15789,"content":15790,"nodeType":78},{},[15791],{"data":15792,"marks":15793,"value":385,"nodeType":82},{},[],{"data":15795,"content":15796,"nodeType":87},{},[15797],{"data":15798,"marks":15799,"value":392,"nodeType":82},{},[],{"metadata":15801,"sys":15804,"fields":15809},{"tags":15802,"concepts":15803},[],[],{"space":15805,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15807,"publishedVersion":62,"revision":44,"locale":29},{"sys":15806},{"type":12,"linkType":13,"id":14},{"sys":15808},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15810},{"url":408,"details":15811,"fileName":414,"contentType":415},{"size":410,"image":15812},{"width":412,"height":413},{"sys":15814,"fields":15817},{"id":15815,"createdAt":15816},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":15818,"slug":15819,"articleIntro":15818,"category":15820},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[15821],{"metadata":15822,"sys":15825,"fields":15832},{"tags":15823,"concepts":15824},[],[],{"space":15826,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15828,"publishedVersion":364,"revision":62,"contentType":15830,"locale":29},{"sys":15827},{"type":12,"linkType":13,"id":14},{"sys":15829},{"id":21,"type":12,"linkType":22},{"sys":15831},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15833,"metaTitle":374,"metaDescription":375,"mainTitle":15834,"subtitle":393,"heroImage":15849,"ctaButton":416,"ctaLink":417},[373],{"data":15835,"content":15836,"nodeType":74},{},[15837,15843],{"data":15838,"content":15839,"nodeType":78},{},[15840],{"data":15841,"marks":15842,"value":385,"nodeType":82},{},[],{"data":15844,"content":15845,"nodeType":87},{},[15846],{"data":15847,"marks":15848,"value":392,"nodeType":82},{},[],{"metadata":15850,"sys":15853,"fields":15858},{"tags":15851,"concepts":15852},[],[],{"space":15854,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15856,"publishedVersion":62,"revision":44,"locale":29},{"sys":15855},{"type":12,"linkType":13,"id":14},{"sys":15857},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15859},{"url":408,"details":15860,"fileName":414,"contentType":415},{"size":410,"image":15861},{"width":412,"height":413},{"sys":15863,"fields":15866},{"id":15864,"createdAt":15865},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":15867,"slug":15868,"articleIntro":-1,"category":15869},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[15870],{"metadata":15871,"sys":15874,"fields":15881},{"tags":15872,"concepts":15873},[],[],{"space":15875,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15877,"publishedVersion":364,"revision":62,"contentType":15879,"locale":29},{"sys":15876},{"type":12,"linkType":13,"id":14},{"sys":15878},{"id":21,"type":12,"linkType":22},{"sys":15880},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15882,"metaTitle":374,"metaDescription":375,"mainTitle":15883,"subtitle":393,"heroImage":15898,"ctaButton":416,"ctaLink":417},[373],{"data":15884,"content":15885,"nodeType":74},{},[15886,15892],{"data":15887,"content":15888,"nodeType":78},{},[15889],{"data":15890,"marks":15891,"value":385,"nodeType":82},{},[],{"data":15893,"content":15894,"nodeType":87},{},[15895],{"data":15896,"marks":15897,"value":392,"nodeType":82},{},[],{"metadata":15899,"sys":15902,"fields":15907},{"tags":15900,"concepts":15901},[],[],{"space":15903,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15905,"publishedVersion":62,"revision":44,"locale":29},{"sys":15904},{"type":12,"linkType":13,"id":14},{"sys":15906},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15908},{"url":408,"details":15909,"fileName":414,"contentType":415},{"size":410,"image":15910},{"width":412,"height":413},{"sys":15912,"fields":15915},{"id":15913,"createdAt":15914},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":15916,"slug":15917,"articleIntro":-1,"category":15918},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[15919],{"metadata":15920,"sys":15923,"fields":15930},{"tags":15921,"concepts":15922},[],[],{"space":15924,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15926,"publishedVersion":364,"revision":62,"contentType":15928,"locale":29},{"sys":15925},{"type":12,"linkType":13,"id":14},{"sys":15927},{"id":21,"type":12,"linkType":22},{"sys":15929},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15931,"metaTitle":374,"metaDescription":375,"mainTitle":15932,"subtitle":393,"heroImage":15947,"ctaButton":416,"ctaLink":417},[373],{"data":15933,"content":15934,"nodeType":74},{},[15935,15941],{"data":15936,"content":15937,"nodeType":78},{},[15938],{"data":15939,"marks":15940,"value":385,"nodeType":82},{},[],{"data":15942,"content":15943,"nodeType":87},{},[15944],{"data":15945,"marks":15946,"value":392,"nodeType":82},{},[],{"metadata":15948,"sys":15951,"fields":15956},{"tags":15949,"concepts":15950},[],[],{"space":15952,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":15954,"publishedVersion":62,"revision":44,"locale":29},{"sys":15953},{"type":12,"linkType":13,"id":14},{"sys":15955},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":15957},{"url":408,"details":15958,"fileName":414,"contentType":415},{"size":410,"image":15959},{"width":412,"height":413},{"sys":15961,"fields":15964},{"id":15962,"createdAt":15963},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":15965,"slug":15966,"articleIntro":15965,"category":15967},"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",[15968],{"metadata":15969,"sys":15972,"fields":15979},{"tags":15970,"concepts":15971},[],[],{"space":15973,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15975,"publishedVersion":364,"revision":62,"contentType":15977,"locale":29},{"sys":15974},{"type":12,"linkType":13,"id":14},{"sys":15976},{"id":21,"type":12,"linkType":22},{"sys":15978},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15980,"metaTitle":374,"metaDescription":375,"mainTitle":15981,"subtitle":393,"heroImage":15996,"ctaButton":416,"ctaLink":417},[373],{"data":15982,"content":15983,"nodeType":74},{},[15984,15990],{"data":15985,"content":15986,"nodeType":78},{},[15987],{"data":15988,"marks":15989,"value":385,"nodeType":82},{},[],{"data":15991,"content":15992,"nodeType":87},{},[15993],{"data":15994,"marks":15995,"value":392,"nodeType":82},{},[],{"metadata":15997,"sys":16000,"fields":16005},{"tags":15998,"concepts":15999},[],[],{"space":16001,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16003,"publishedVersion":62,"revision":44,"locale":29},{"sys":16002},{"type":12,"linkType":13,"id":14},{"sys":16004},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16006},{"url":408,"details":16007,"fileName":414,"contentType":415},{"size":410,"image":16008},{"width":412,"height":413},{"sys":16010,"fields":16013},{"id":16011,"createdAt":16012},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":16014,"slug":16015,"articleIntro":16014,"category":16016},"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",[16017],{"metadata":16018,"sys":16021,"fields":16028},{"tags":16019,"concepts":16020},[],[],{"space":16022,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16024,"publishedVersion":364,"revision":62,"contentType":16026,"locale":29},{"sys":16023},{"type":12,"linkType":13,"id":14},{"sys":16025},{"id":21,"type":12,"linkType":22},{"sys":16027},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16029,"metaTitle":374,"metaDescription":375,"mainTitle":16030,"subtitle":393,"heroImage":16045,"ctaButton":416,"ctaLink":417},[373],{"data":16031,"content":16032,"nodeType":74},{},[16033,16039],{"data":16034,"content":16035,"nodeType":78},{},[16036],{"data":16037,"marks":16038,"value":385,"nodeType":82},{},[],{"data":16040,"content":16041,"nodeType":87},{},[16042],{"data":16043,"marks":16044,"value":392,"nodeType":82},{},[],{"metadata":16046,"sys":16049,"fields":16054},{"tags":16047,"concepts":16048},[],[],{"space":16050,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16052,"publishedVersion":62,"revision":44,"locale":29},{"sys":16051},{"type":12,"linkType":13,"id":14},{"sys":16053},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16055},{"url":408,"details":16056,"fileName":414,"contentType":415},{"size":410,"image":16057},{"width":412,"height":413},{"sys":16059,"fields":16062},{"id":16060,"createdAt":16061},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":16063,"slug":16064,"articleIntro":16063,"category":16065},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[16066],{"metadata":16067,"sys":16070,"fields":16077},{"tags":16068,"concepts":16069},[],[],{"space":16071,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16073,"publishedVersion":364,"revision":62,"contentType":16075,"locale":29},{"sys":16072},{"type":12,"linkType":13,"id":14},{"sys":16074},{"id":21,"type":12,"linkType":22},{"sys":16076},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16078,"metaTitle":374,"metaDescription":375,"mainTitle":16079,"subtitle":393,"heroImage":16094,"ctaButton":416,"ctaLink":417},[373],{"data":16080,"content":16081,"nodeType":74},{},[16082,16088],{"data":16083,"content":16084,"nodeType":78},{},[16085],{"data":16086,"marks":16087,"value":385,"nodeType":82},{},[],{"data":16089,"content":16090,"nodeType":87},{},[16091],{"data":16092,"marks":16093,"value":392,"nodeType":82},{},[],{"metadata":16095,"sys":16098,"fields":16103},{"tags":16096,"concepts":16097},[],[],{"space":16099,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16101,"publishedVersion":62,"revision":44,"locale":29},{"sys":16100},{"type":12,"linkType":13,"id":14},{"sys":16102},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16104},{"url":408,"details":16105,"fileName":414,"contentType":415},{"size":410,"image":16106},{"width":412,"height":413},{"sys":16108,"fields":16111},{"id":16109,"createdAt":16110},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":16112,"slug":16113,"articleIntro":16112,"category":16114},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[16115],{"metadata":16116,"sys":16119,"fields":16126},{"tags":16117,"concepts":16118},[],[],{"space":16120,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16122,"publishedVersion":364,"revision":62,"contentType":16124,"locale":29},{"sys":16121},{"type":12,"linkType":13,"id":14},{"sys":16123},{"id":21,"type":12,"linkType":22},{"sys":16125},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16127,"metaTitle":374,"metaDescription":375,"mainTitle":16128,"subtitle":393,"heroImage":16143,"ctaButton":416,"ctaLink":417},[373],{"data":16129,"content":16130,"nodeType":74},{},[16131,16137],{"data":16132,"content":16133,"nodeType":78},{},[16134],{"data":16135,"marks":16136,"value":385,"nodeType":82},{},[],{"data":16138,"content":16139,"nodeType":87},{},[16140],{"data":16141,"marks":16142,"value":392,"nodeType":82},{},[],{"metadata":16144,"sys":16147,"fields":16152},{"tags":16145,"concepts":16146},[],[],{"space":16148,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16150,"publishedVersion":62,"revision":44,"locale":29},{"sys":16149},{"type":12,"linkType":13,"id":14},{"sys":16151},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16153},{"url":408,"details":16154,"fileName":414,"contentType":415},{"size":410,"image":16155},{"width":412,"height":413},{"sys":16157,"fields":16160},{"id":16158,"createdAt":16159},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":16161,"slug":16162,"articleIntro":16161,"category":16163},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[16164],{"metadata":16165,"sys":16168,"fields":16175},{"tags":16166,"concepts":16167},[],[],{"space":16169,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16171,"publishedVersion":364,"revision":62,"contentType":16173,"locale":29},{"sys":16170},{"type":12,"linkType":13,"id":14},{"sys":16172},{"id":21,"type":12,"linkType":22},{"sys":16174},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16176,"metaTitle":374,"metaDescription":375,"mainTitle":16177,"subtitle":393,"heroImage":16192,"ctaButton":416,"ctaLink":417},[373],{"data":16178,"content":16179,"nodeType":74},{},[16180,16186],{"data":16181,"content":16182,"nodeType":78},{},[16183],{"data":16184,"marks":16185,"value":385,"nodeType":82},{},[],{"data":16187,"content":16188,"nodeType":87},{},[16189],{"data":16190,"marks":16191,"value":392,"nodeType":82},{},[],{"metadata":16193,"sys":16196,"fields":16201},{"tags":16194,"concepts":16195},[],[],{"space":16197,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16199,"publishedVersion":62,"revision":44,"locale":29},{"sys":16198},{"type":12,"linkType":13,"id":14},{"sys":16200},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16202},{"url":408,"details":16203,"fileName":414,"contentType":415},{"size":410,"image":16204},{"width":412,"height":413},{"sys":16206,"fields":16209},{"id":16207,"createdAt":16208},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":16210,"slug":16211,"articleIntro":16210,"category":16212},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[16213],{"metadata":16214,"sys":16217,"fields":16224},{"tags":16215,"concepts":16216},[],[],{"space":16218,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16220,"publishedVersion":364,"revision":62,"contentType":16222,"locale":29},{"sys":16219},{"type":12,"linkType":13,"id":14},{"sys":16221},{"id":21,"type":12,"linkType":22},{"sys":16223},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16225,"metaTitle":374,"metaDescription":375,"mainTitle":16226,"subtitle":393,"heroImage":16241,"ctaButton":416,"ctaLink":417},[373],{"data":16227,"content":16228,"nodeType":74},{},[16229,16235],{"data":16230,"content":16231,"nodeType":78},{},[16232],{"data":16233,"marks":16234,"value":385,"nodeType":82},{},[],{"data":16236,"content":16237,"nodeType":87},{},[16238],{"data":16239,"marks":16240,"value":392,"nodeType":82},{},[],{"metadata":16242,"sys":16245,"fields":16250},{"tags":16243,"concepts":16244},[],[],{"space":16246,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16248,"publishedVersion":62,"revision":44,"locale":29},{"sys":16247},{"type":12,"linkType":13,"id":14},{"sys":16249},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16251},{"url":408,"details":16252,"fileName":414,"contentType":415},{"size":410,"image":16253},{"width":412,"height":413},{"sys":16255,"fields":16258},{"id":16256,"createdAt":16257},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":16259,"slug":16260,"articleIntro":16261,"category":16262},"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",[16263],{"metadata":16264,"sys":16267,"fields":16274},{"tags":16265,"concepts":16266},[],[],{"space":16268,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16270,"publishedVersion":364,"revision":62,"contentType":16272,"locale":29},{"sys":16269},{"type":12,"linkType":13,"id":14},{"sys":16271},{"id":21,"type":12,"linkType":22},{"sys":16273},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16275,"metaTitle":374,"metaDescription":375,"mainTitle":16276,"subtitle":393,"heroImage":16291,"ctaButton":416,"ctaLink":417},[373],{"data":16277,"content":16278,"nodeType":74},{},[16279,16285],{"data":16280,"content":16281,"nodeType":78},{},[16282],{"data":16283,"marks":16284,"value":385,"nodeType":82},{},[],{"data":16286,"content":16287,"nodeType":87},{},[16288],{"data":16289,"marks":16290,"value":392,"nodeType":82},{},[],{"metadata":16292,"sys":16295,"fields":16300},{"tags":16293,"concepts":16294},[],[],{"space":16296,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16298,"publishedVersion":62,"revision":44,"locale":29},{"sys":16297},{"type":12,"linkType":13,"id":14},{"sys":16299},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16301},{"url":408,"details":16302,"fileName":414,"contentType":415},{"size":410,"image":16303},{"width":412,"height":413},{"sys":16305,"fields":16308},{"id":16306,"createdAt":16307},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":16309,"slug":16310,"articleIntro":-1,"category":16311},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[16312],{"metadata":16313,"sys":16316,"fields":16323},{"tags":16314,"concepts":16315},[],[],{"space":16317,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16319,"publishedVersion":364,"revision":62,"contentType":16321,"locale":29},{"sys":16318},{"type":12,"linkType":13,"id":14},{"sys":16320},{"id":21,"type":12,"linkType":22},{"sys":16322},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16324,"metaTitle":374,"metaDescription":375,"mainTitle":16325,"subtitle":393,"heroImage":16340,"ctaButton":416,"ctaLink":417},[373],{"data":16326,"content":16327,"nodeType":74},{},[16328,16334],{"data":16329,"content":16330,"nodeType":78},{},[16331],{"data":16332,"marks":16333,"value":385,"nodeType":82},{},[],{"data":16335,"content":16336,"nodeType":87},{},[16337],{"data":16338,"marks":16339,"value":392,"nodeType":82},{},[],{"metadata":16341,"sys":16344,"fields":16349},{"tags":16342,"concepts":16343},[],[],{"space":16345,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16347,"publishedVersion":62,"revision":44,"locale":29},{"sys":16346},{"type":12,"linkType":13,"id":14},{"sys":16348},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16350},{"url":408,"details":16351,"fileName":414,"contentType":415},{"size":410,"image":16352},{"width":412,"height":413},{"sys":16354,"fields":16357},{"id":16355,"createdAt":16356},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16358,"slug":16359,"articleIntro":-1,"category":16360},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[16361],{"metadata":16362,"sys":16365,"fields":16372},{"tags":16363,"concepts":16364},[],[],{"space":16366,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16368,"publishedVersion":364,"revision":62,"contentType":16370,"locale":29},{"sys":16367},{"type":12,"linkType":13,"id":14},{"sys":16369},{"id":21,"type":12,"linkType":22},{"sys":16371},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16373,"metaTitle":374,"metaDescription":375,"mainTitle":16374,"subtitle":393,"heroImage":16389,"ctaButton":416,"ctaLink":417},[373],{"data":16375,"content":16376,"nodeType":74},{},[16377,16383],{"data":16378,"content":16379,"nodeType":78},{},[16380],{"data":16381,"marks":16382,"value":385,"nodeType":82},{},[],{"data":16384,"content":16385,"nodeType":87},{},[16386],{"data":16387,"marks":16388,"value":392,"nodeType":82},{},[],{"metadata":16390,"sys":16393,"fields":16398},{"tags":16391,"concepts":16392},[],[],{"space":16394,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16396,"publishedVersion":62,"revision":44,"locale":29},{"sys":16395},{"type":12,"linkType":13,"id":14},{"sys":16397},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16399},{"url":408,"details":16400,"fileName":414,"contentType":415},{"size":410,"image":16401},{"width":412,"height":413},{"sys":16403,"fields":16406},{"id":16404,"createdAt":16405},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":16407,"slug":16408,"articleIntro":16407,"category":16409},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[16410],{"metadata":16411,"sys":16414,"fields":16421},{"tags":16412,"concepts":16413},[],[],{"space":16415,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16417,"publishedVersion":364,"revision":62,"contentType":16419,"locale":29},{"sys":16416},{"type":12,"linkType":13,"id":14},{"sys":16418},{"id":21,"type":12,"linkType":22},{"sys":16420},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16422,"metaTitle":374,"metaDescription":375,"mainTitle":16423,"subtitle":393,"heroImage":16438,"ctaButton":416,"ctaLink":417},[373],{"data":16424,"content":16425,"nodeType":74},{},[16426,16432],{"data":16427,"content":16428,"nodeType":78},{},[16429],{"data":16430,"marks":16431,"value":385,"nodeType":82},{},[],{"data":16433,"content":16434,"nodeType":87},{},[16435],{"data":16436,"marks":16437,"value":392,"nodeType":82},{},[],{"metadata":16439,"sys":16442,"fields":16447},{"tags":16440,"concepts":16441},[],[],{"space":16443,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16445,"publishedVersion":62,"revision":44,"locale":29},{"sys":16444},{"type":12,"linkType":13,"id":14},{"sys":16446},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16448},{"url":408,"details":16449,"fileName":414,"contentType":415},{"size":410,"image":16450},{"width":412,"height":413},{"sys":16452,"fields":16455},{"id":16453,"createdAt":16454},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":16456,"slug":16457,"articleIntro":16456,"category":16458},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[16459],{"metadata":16460,"sys":16463,"fields":16470},{"tags":16461,"concepts":16462},[],[],{"space":16464,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16466,"publishedVersion":364,"revision":62,"contentType":16468,"locale":29},{"sys":16465},{"type":12,"linkType":13,"id":14},{"sys":16467},{"id":21,"type":12,"linkType":22},{"sys":16469},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16471,"metaTitle":374,"metaDescription":375,"mainTitle":16472,"subtitle":393,"heroImage":16487,"ctaButton":416,"ctaLink":417},[373],{"data":16473,"content":16474,"nodeType":74},{},[16475,16481],{"data":16476,"content":16477,"nodeType":78},{},[16478],{"data":16479,"marks":16480,"value":385,"nodeType":82},{},[],{"data":16482,"content":16483,"nodeType":87},{},[16484],{"data":16485,"marks":16486,"value":392,"nodeType":82},{},[],{"metadata":16488,"sys":16491,"fields":16496},{"tags":16489,"concepts":16490},[],[],{"space":16492,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16494,"publishedVersion":62,"revision":44,"locale":29},{"sys":16493},{"type":12,"linkType":13,"id":14},{"sys":16495},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16497},{"url":408,"details":16498,"fileName":414,"contentType":415},{"size":410,"image":16499},{"width":412,"height":413},{"sys":16501,"fields":16504},{"id":16502,"createdAt":16503},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":16505,"slug":16506,"articleIntro":16505,"category":16507},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[16508],{"metadata":16509,"sys":16512,"fields":16519},{"tags":16510,"concepts":16511},[],[],{"space":16513,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16515,"publishedVersion":364,"revision":62,"contentType":16517,"locale":29},{"sys":16514},{"type":12,"linkType":13,"id":14},{"sys":16516},{"id":21,"type":12,"linkType":22},{"sys":16518},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16520,"metaTitle":374,"metaDescription":375,"mainTitle":16521,"subtitle":393,"heroImage":16536,"ctaButton":416,"ctaLink":417},[373],{"data":16522,"content":16523,"nodeType":74},{},[16524,16530],{"data":16525,"content":16526,"nodeType":78},{},[16527],{"data":16528,"marks":16529,"value":385,"nodeType":82},{},[],{"data":16531,"content":16532,"nodeType":87},{},[16533],{"data":16534,"marks":16535,"value":392,"nodeType":82},{},[],{"metadata":16537,"sys":16540,"fields":16545},{"tags":16538,"concepts":16539},[],[],{"space":16541,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16543,"publishedVersion":62,"revision":44,"locale":29},{"sys":16542},{"type":12,"linkType":13,"id":14},{"sys":16544},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16546},{"url":408,"details":16547,"fileName":414,"contentType":415},{"size":410,"image":16548},{"width":412,"height":413},{"sys":16550,"fields":16553},{"id":16551,"createdAt":16552},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":16554,"slug":16555,"articleIntro":-1,"category":16556},"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",[16557],{"metadata":16558,"sys":16561,"fields":16568},{"tags":16559,"concepts":16560},[],[],{"space":16562,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16564,"publishedVersion":364,"revision":62,"contentType":16566,"locale":29},{"sys":16563},{"type":12,"linkType":13,"id":14},{"sys":16565},{"id":21,"type":12,"linkType":22},{"sys":16567},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16569,"metaTitle":374,"metaDescription":375,"mainTitle":16570,"subtitle":393,"heroImage":16585,"ctaButton":416,"ctaLink":417},[373],{"data":16571,"content":16572,"nodeType":74},{},[16573,16579],{"data":16574,"content":16575,"nodeType":78},{},[16576],{"data":16577,"marks":16578,"value":385,"nodeType":82},{},[],{"data":16580,"content":16581,"nodeType":87},{},[16582],{"data":16583,"marks":16584,"value":392,"nodeType":82},{},[],{"metadata":16586,"sys":16589,"fields":16594},{"tags":16587,"concepts":16588},[],[],{"space":16590,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16592,"publishedVersion":62,"revision":44,"locale":29},{"sys":16591},{"type":12,"linkType":13,"id":14},{"sys":16593},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16595},{"url":408,"details":16596,"fileName":414,"contentType":415},{"size":410,"image":16597},{"width":412,"height":413},{"sys":16599,"fields":16602},{"id":16600,"createdAt":16601},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":16603,"slug":16604,"articleIntro":16603,"category":16605},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[16606],{"metadata":16607,"sys":16610,"fields":16617},{"tags":16608,"concepts":16609},[],[],{"space":16611,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16613,"publishedVersion":364,"revision":62,"contentType":16615,"locale":29},{"sys":16612},{"type":12,"linkType":13,"id":14},{"sys":16614},{"id":21,"type":12,"linkType":22},{"sys":16616},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16618,"metaTitle":374,"metaDescription":375,"mainTitle":16619,"subtitle":393,"heroImage":16634,"ctaButton":416,"ctaLink":417},[373],{"data":16620,"content":16621,"nodeType":74},{},[16622,16628],{"data":16623,"content":16624,"nodeType":78},{},[16625],{"data":16626,"marks":16627,"value":385,"nodeType":82},{},[],{"data":16629,"content":16630,"nodeType":87},{},[16631],{"data":16632,"marks":16633,"value":392,"nodeType":82},{},[],{"metadata":16635,"sys":16638,"fields":16643},{"tags":16636,"concepts":16637},[],[],{"space":16639,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16641,"publishedVersion":62,"revision":44,"locale":29},{"sys":16640},{"type":12,"linkType":13,"id":14},{"sys":16642},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16644},{"url":408,"details":16645,"fileName":414,"contentType":415},{"size":410,"image":16646},{"width":412,"height":413},{"sys":16648,"fields":16651},{"id":16649,"createdAt":16650},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":16652,"slug":16653,"articleIntro":16652,"category":16654},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[16655],{"metadata":16656,"sys":16659,"fields":16666},{"tags":16657,"concepts":16658},[],[],{"space":16660,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16662,"publishedVersion":364,"revision":62,"contentType":16664,"locale":29},{"sys":16661},{"type":12,"linkType":13,"id":14},{"sys":16663},{"id":21,"type":12,"linkType":22},{"sys":16665},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16667,"metaTitle":374,"metaDescription":375,"mainTitle":16668,"subtitle":393,"heroImage":16683,"ctaButton":416,"ctaLink":417},[373],{"data":16669,"content":16670,"nodeType":74},{},[16671,16677],{"data":16672,"content":16673,"nodeType":78},{},[16674],{"data":16675,"marks":16676,"value":385,"nodeType":82},{},[],{"data":16678,"content":16679,"nodeType":87},{},[16680],{"data":16681,"marks":16682,"value":392,"nodeType":82},{},[],{"metadata":16684,"sys":16687,"fields":16692},{"tags":16685,"concepts":16686},[],[],{"space":16688,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16690,"publishedVersion":62,"revision":44,"locale":29},{"sys":16689},{"type":12,"linkType":13,"id":14},{"sys":16691},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16693},{"url":408,"details":16694,"fileName":414,"contentType":415},{"size":410,"image":16695},{"width":412,"height":413},{"sys":16697,"fields":16700},{"id":16698,"createdAt":16699},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":16701,"slug":16702,"articleIntro":16701,"category":16703},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[16704],{"metadata":16705,"sys":16708,"fields":16715},{"tags":16706,"concepts":16707},[],[],{"space":16709,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16711,"publishedVersion":364,"revision":62,"contentType":16713,"locale":29},{"sys":16710},{"type":12,"linkType":13,"id":14},{"sys":16712},{"id":21,"type":12,"linkType":22},{"sys":16714},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16716,"metaTitle":374,"metaDescription":375,"mainTitle":16717,"subtitle":393,"heroImage":16732,"ctaButton":416,"ctaLink":417},[373],{"data":16718,"content":16719,"nodeType":74},{},[16720,16726],{"data":16721,"content":16722,"nodeType":78},{},[16723],{"data":16724,"marks":16725,"value":385,"nodeType":82},{},[],{"data":16727,"content":16728,"nodeType":87},{},[16729],{"data":16730,"marks":16731,"value":392,"nodeType":82},{},[],{"metadata":16733,"sys":16736,"fields":16741},{"tags":16734,"concepts":16735},[],[],{"space":16737,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16739,"publishedVersion":62,"revision":44,"locale":29},{"sys":16738},{"type":12,"linkType":13,"id":14},{"sys":16740},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16742},{"url":408,"details":16743,"fileName":414,"contentType":415},{"size":410,"image":16744},{"width":412,"height":413},{"sys":16746,"fields":16749},{"id":16747,"createdAt":16748},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":16750,"slug":16751,"articleIntro":16750,"category":16752},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[16753],{"metadata":16754,"sys":16757,"fields":16764},{"tags":16755,"concepts":16756},[],[],{"space":16758,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16760,"publishedVersion":364,"revision":62,"contentType":16762,"locale":29},{"sys":16759},{"type":12,"linkType":13,"id":14},{"sys":16761},{"id":21,"type":12,"linkType":22},{"sys":16763},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16765,"metaTitle":374,"metaDescription":375,"mainTitle":16766,"subtitle":393,"heroImage":16781,"ctaButton":416,"ctaLink":417},[373],{"data":16767,"content":16768,"nodeType":74},{},[16769,16775],{"data":16770,"content":16771,"nodeType":78},{},[16772],{"data":16773,"marks":16774,"value":385,"nodeType":82},{},[],{"data":16776,"content":16777,"nodeType":87},{},[16778],{"data":16779,"marks":16780,"value":392,"nodeType":82},{},[],{"metadata":16782,"sys":16785,"fields":16790},{"tags":16783,"concepts":16784},[],[],{"space":16786,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16788,"publishedVersion":62,"revision":44,"locale":29},{"sys":16787},{"type":12,"linkType":13,"id":14},{"sys":16789},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16791},{"url":408,"details":16792,"fileName":414,"contentType":415},{"size":410,"image":16793},{"width":412,"height":413},{"sys":16795,"fields":16798},{"id":16796,"createdAt":16797},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":16799,"slug":16800,"articleIntro":16799,"category":16801},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[16802],{"metadata":16803,"sys":16806,"fields":16813},{"tags":16804,"concepts":16805},[],[],{"space":16807,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16809,"publishedVersion":364,"revision":62,"contentType":16811,"locale":29},{"sys":16808},{"type":12,"linkType":13,"id":14},{"sys":16810},{"id":21,"type":12,"linkType":22},{"sys":16812},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16814,"metaTitle":374,"metaDescription":375,"mainTitle":16815,"subtitle":393,"heroImage":16830,"ctaButton":416,"ctaLink":417},[373],{"data":16816,"content":16817,"nodeType":74},{},[16818,16824],{"data":16819,"content":16820,"nodeType":78},{},[16821],{"data":16822,"marks":16823,"value":385,"nodeType":82},{},[],{"data":16825,"content":16826,"nodeType":87},{},[16827],{"data":16828,"marks":16829,"value":392,"nodeType":82},{},[],{"metadata":16831,"sys":16834,"fields":16839},{"tags":16832,"concepts":16833},[],[],{"space":16835,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16837,"publishedVersion":62,"revision":44,"locale":29},{"sys":16836},{"type":12,"linkType":13,"id":14},{"sys":16838},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16840},{"url":408,"details":16841,"fileName":414,"contentType":415},{"size":410,"image":16842},{"width":412,"height":413},{"sys":16844,"fields":16847},{"id":16845,"createdAt":16846},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":16848,"slug":16849,"articleIntro":16848,"category":16850},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[16851],{"metadata":16852,"sys":16855,"fields":16862},{"tags":16853,"concepts":16854},[],[],{"space":16856,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16858,"publishedVersion":364,"revision":62,"contentType":16860,"locale":29},{"sys":16857},{"type":12,"linkType":13,"id":14},{"sys":16859},{"id":21,"type":12,"linkType":22},{"sys":16861},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16863,"metaTitle":374,"metaDescription":375,"mainTitle":16864,"subtitle":393,"heroImage":16879,"ctaButton":416,"ctaLink":417},[373],{"data":16865,"content":16866,"nodeType":74},{},[16867,16873],{"data":16868,"content":16869,"nodeType":78},{},[16870],{"data":16871,"marks":16872,"value":385,"nodeType":82},{},[],{"data":16874,"content":16875,"nodeType":87},{},[16876],{"data":16877,"marks":16878,"value":392,"nodeType":82},{},[],{"metadata":16880,"sys":16883,"fields":16888},{"tags":16881,"concepts":16882},[],[],{"space":16884,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16886,"publishedVersion":62,"revision":44,"locale":29},{"sys":16885},{"type":12,"linkType":13,"id":14},{"sys":16887},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16889},{"url":408,"details":16890,"fileName":414,"contentType":415},{"size":410,"image":16891},{"width":412,"height":413},{"sys":16893,"fields":16896},{"id":16894,"createdAt":16895},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":16897,"slug":16898,"articleIntro":16897,"category":16899},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[16900],{"metadata":16901,"sys":16904,"fields":16911},{"tags":16902,"concepts":16903},[],[],{"space":16905,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16907,"publishedVersion":364,"revision":62,"contentType":16909,"locale":29},{"sys":16906},{"type":12,"linkType":13,"id":14},{"sys":16908},{"id":21,"type":12,"linkType":22},{"sys":16910},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16912,"metaTitle":374,"metaDescription":375,"mainTitle":16913,"subtitle":393,"heroImage":16928,"ctaButton":416,"ctaLink":417},[373],{"data":16914,"content":16915,"nodeType":74},{},[16916,16922],{"data":16917,"content":16918,"nodeType":78},{},[16919],{"data":16920,"marks":16921,"value":385,"nodeType":82},{},[],{"data":16923,"content":16924,"nodeType":87},{},[16925],{"data":16926,"marks":16927,"value":392,"nodeType":82},{},[],{"metadata":16929,"sys":16932,"fields":16937},{"tags":16930,"concepts":16931},[],[],{"space":16933,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16935,"publishedVersion":62,"revision":44,"locale":29},{"sys":16934},{"type":12,"linkType":13,"id":14},{"sys":16936},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16938},{"url":408,"details":16939,"fileName":414,"contentType":415},{"size":410,"image":16940},{"width":412,"height":413},{"sys":16942,"fields":16945},{"id":16943,"createdAt":16944},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":16946,"slug":16947,"articleIntro":16946,"category":16948},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[16949],{"metadata":16950,"sys":16953,"fields":16960},{"tags":16951,"concepts":16952},[],[],{"space":16954,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16956,"publishedVersion":364,"revision":62,"contentType":16958,"locale":29},{"sys":16955},{"type":12,"linkType":13,"id":14},{"sys":16957},{"id":21,"type":12,"linkType":22},{"sys":16959},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16961,"metaTitle":374,"metaDescription":375,"mainTitle":16962,"subtitle":393,"heroImage":16977,"ctaButton":416,"ctaLink":417},[373],{"data":16963,"content":16964,"nodeType":74},{},[16965,16971],{"data":16966,"content":16967,"nodeType":78},{},[16968],{"data":16969,"marks":16970,"value":385,"nodeType":82},{},[],{"data":16972,"content":16973,"nodeType":87},{},[16974],{"data":16975,"marks":16976,"value":392,"nodeType":82},{},[],{"metadata":16978,"sys":16981,"fields":16986},{"tags":16979,"concepts":16980},[],[],{"space":16982,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":16984,"publishedVersion":62,"revision":44,"locale":29},{"sys":16983},{"type":12,"linkType":13,"id":14},{"sys":16985},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":16987},{"url":408,"details":16988,"fileName":414,"contentType":415},{"size":410,"image":16989},{"width":412,"height":413},{"sys":16991,"fields":16994},{"id":16992,"createdAt":16993},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":16995,"slug":16996,"articleIntro":16997,"category":16998},"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.",[16999],{"metadata":17000,"sys":17003,"fields":17010},{"tags":17001,"concepts":17002},[],[],{"space":17004,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17006,"publishedVersion":364,"revision":62,"contentType":17008,"locale":29},{"sys":17005},{"type":12,"linkType":13,"id":14},{"sys":17007},{"id":21,"type":12,"linkType":22},{"sys":17009},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17011,"metaTitle":374,"metaDescription":375,"mainTitle":17012,"subtitle":393,"heroImage":17027,"ctaButton":416,"ctaLink":417},[373],{"data":17013,"content":17014,"nodeType":74},{},[17015,17021],{"data":17016,"content":17017,"nodeType":78},{},[17018],{"data":17019,"marks":17020,"value":385,"nodeType":82},{},[],{"data":17022,"content":17023,"nodeType":87},{},[17024],{"data":17025,"marks":17026,"value":392,"nodeType":82},{},[],{"metadata":17028,"sys":17031,"fields":17036},{"tags":17029,"concepts":17030},[],[],{"space":17032,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17034,"publishedVersion":62,"revision":44,"locale":29},{"sys":17033},{"type":12,"linkType":13,"id":14},{"sys":17035},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17037},{"url":408,"details":17038,"fileName":414,"contentType":415},{"size":410,"image":17039},{"width":412,"height":413},{"sys":17041,"fields":17044},{"id":17042,"createdAt":17043},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":17045,"slug":17046,"articleIntro":17045,"category":17047},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[17048],{"metadata":17049,"sys":17052,"fields":17059},{"tags":17050,"concepts":17051},[],[],{"space":17053,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17055,"publishedVersion":364,"revision":62,"contentType":17057,"locale":29},{"sys":17054},{"type":12,"linkType":13,"id":14},{"sys":17056},{"id":21,"type":12,"linkType":22},{"sys":17058},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17060,"metaTitle":374,"metaDescription":375,"mainTitle":17061,"subtitle":393,"heroImage":17076,"ctaButton":416,"ctaLink":417},[373],{"data":17062,"content":17063,"nodeType":74},{},[17064,17070],{"data":17065,"content":17066,"nodeType":78},{},[17067],{"data":17068,"marks":17069,"value":385,"nodeType":82},{},[],{"data":17071,"content":17072,"nodeType":87},{},[17073],{"data":17074,"marks":17075,"value":392,"nodeType":82},{},[],{"metadata":17077,"sys":17080,"fields":17085},{"tags":17078,"concepts":17079},[],[],{"space":17081,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17083,"publishedVersion":62,"revision":44,"locale":29},{"sys":17082},{"type":12,"linkType":13,"id":14},{"sys":17084},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17086},{"url":408,"details":17087,"fileName":414,"contentType":415},{"size":410,"image":17088},{"width":412,"height":413},{"sys":17090,"fields":17093},{"id":17091,"createdAt":17092},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":17094,"slug":17095,"articleIntro":17094,"category":17096},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[17097],{"metadata":17098,"sys":17101,"fields":17108},{"tags":17099,"concepts":17100},[],[],{"space":17102,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17104,"publishedVersion":364,"revision":62,"contentType":17106,"locale":29},{"sys":17103},{"type":12,"linkType":13,"id":14},{"sys":17105},{"id":21,"type":12,"linkType":22},{"sys":17107},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17109,"metaTitle":374,"metaDescription":375,"mainTitle":17110,"subtitle":393,"heroImage":17125,"ctaButton":416,"ctaLink":417},[373],{"data":17111,"content":17112,"nodeType":74},{},[17113,17119],{"data":17114,"content":17115,"nodeType":78},{},[17116],{"data":17117,"marks":17118,"value":385,"nodeType":82},{},[],{"data":17120,"content":17121,"nodeType":87},{},[17122],{"data":17123,"marks":17124,"value":392,"nodeType":82},{},[],{"metadata":17126,"sys":17129,"fields":17134},{"tags":17127,"concepts":17128},[],[],{"space":17130,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17132,"publishedVersion":62,"revision":44,"locale":29},{"sys":17131},{"type":12,"linkType":13,"id":14},{"sys":17133},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17135},{"url":408,"details":17136,"fileName":414,"contentType":415},{"size":410,"image":17137},{"width":412,"height":413},{"sys":17139,"fields":17142},{"id":17140,"createdAt":17141},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":17143,"slug":17144,"articleIntro":17143,"category":17145},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[17146],{"metadata":17147,"sys":17150,"fields":17157},{"tags":17148,"concepts":17149},[],[],{"space":17151,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17153,"publishedVersion":364,"revision":62,"contentType":17155,"locale":29},{"sys":17152},{"type":12,"linkType":13,"id":14},{"sys":17154},{"id":21,"type":12,"linkType":22},{"sys":17156},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17158,"metaTitle":374,"metaDescription":375,"mainTitle":17159,"subtitle":393,"heroImage":17174,"ctaButton":416,"ctaLink":417},[373],{"data":17160,"content":17161,"nodeType":74},{},[17162,17168],{"data":17163,"content":17164,"nodeType":78},{},[17165],{"data":17166,"marks":17167,"value":385,"nodeType":82},{},[],{"data":17169,"content":17170,"nodeType":87},{},[17171],{"data":17172,"marks":17173,"value":392,"nodeType":82},{},[],{"metadata":17175,"sys":17178,"fields":17183},{"tags":17176,"concepts":17177},[],[],{"space":17179,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17181,"publishedVersion":62,"revision":44,"locale":29},{"sys":17180},{"type":12,"linkType":13,"id":14},{"sys":17182},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17184},{"url":408,"details":17185,"fileName":414,"contentType":415},{"size":410,"image":17186},{"width":412,"height":413},{"sys":17188,"fields":17191},{"id":17189,"createdAt":17190},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":17192,"slug":17193,"articleIntro":17192,"category":17194},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[17195],{"metadata":17196,"sys":17199,"fields":17206},{"tags":17197,"concepts":17198},[],[],{"space":17200,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17202,"publishedVersion":364,"revision":62,"contentType":17204,"locale":29},{"sys":17201},{"type":12,"linkType":13,"id":14},{"sys":17203},{"id":21,"type":12,"linkType":22},{"sys":17205},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17207,"metaTitle":374,"metaDescription":375,"mainTitle":17208,"subtitle":393,"heroImage":17223,"ctaButton":416,"ctaLink":417},[373],{"data":17209,"content":17210,"nodeType":74},{},[17211,17217],{"data":17212,"content":17213,"nodeType":78},{},[17214],{"data":17215,"marks":17216,"value":385,"nodeType":82},{},[],{"data":17218,"content":17219,"nodeType":87},{},[17220],{"data":17221,"marks":17222,"value":392,"nodeType":82},{},[],{"metadata":17224,"sys":17227,"fields":17232},{"tags":17225,"concepts":17226},[],[],{"space":17228,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17230,"publishedVersion":62,"revision":44,"locale":29},{"sys":17229},{"type":12,"linkType":13,"id":14},{"sys":17231},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17233},{"url":408,"details":17234,"fileName":414,"contentType":415},{"size":410,"image":17235},{"width":412,"height":413},{"sys":17237,"fields":17240},{"id":17238,"createdAt":17239},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":17241,"slug":17242,"articleIntro":-1,"category":17243},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[17244],{"metadata":17245,"sys":17248,"fields":17255},{"tags":17246,"concepts":17247},[],[],{"space":17249,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17251,"publishedVersion":364,"revision":62,"contentType":17253,"locale":29},{"sys":17250},{"type":12,"linkType":13,"id":14},{"sys":17252},{"id":21,"type":12,"linkType":22},{"sys":17254},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17256,"metaTitle":374,"metaDescription":375,"mainTitle":17257,"subtitle":393,"heroImage":17272,"ctaButton":416,"ctaLink":417},[373],{"data":17258,"content":17259,"nodeType":74},{},[17260,17266],{"data":17261,"content":17262,"nodeType":78},{},[17263],{"data":17264,"marks":17265,"value":385,"nodeType":82},{},[],{"data":17267,"content":17268,"nodeType":87},{},[17269],{"data":17270,"marks":17271,"value":392,"nodeType":82},{},[],{"metadata":17273,"sys":17276,"fields":17281},{"tags":17274,"concepts":17275},[],[],{"space":17277,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17279,"publishedVersion":62,"revision":44,"locale":29},{"sys":17278},{"type":12,"linkType":13,"id":14},{"sys":17280},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17282},{"url":408,"details":17283,"fileName":414,"contentType":415},{"size":410,"image":17284},{"width":412,"height":413},{"sys":17286,"fields":17289},{"id":17287,"createdAt":17288},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":17290,"slug":17291,"articleIntro":17290,"category":17292},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[17293],{"metadata":17294,"sys":17297,"fields":17304},{"tags":17295,"concepts":17296},[],[],{"space":17298,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17300,"publishedVersion":364,"revision":62,"contentType":17302,"locale":29},{"sys":17299},{"type":12,"linkType":13,"id":14},{"sys":17301},{"id":21,"type":12,"linkType":22},{"sys":17303},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17305,"metaTitle":374,"metaDescription":375,"mainTitle":17306,"subtitle":393,"heroImage":17321,"ctaButton":416,"ctaLink":417},[373],{"data":17307,"content":17308,"nodeType":74},{},[17309,17315],{"data":17310,"content":17311,"nodeType":78},{},[17312],{"data":17313,"marks":17314,"value":385,"nodeType":82},{},[],{"data":17316,"content":17317,"nodeType":87},{},[17318],{"data":17319,"marks":17320,"value":392,"nodeType":82},{},[],{"metadata":17322,"sys":17325,"fields":17330},{"tags":17323,"concepts":17324},[],[],{"space":17326,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17328,"publishedVersion":62,"revision":44,"locale":29},{"sys":17327},{"type":12,"linkType":13,"id":14},{"sys":17329},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17331},{"url":408,"details":17332,"fileName":414,"contentType":415},{"size":410,"image":17333},{"width":412,"height":413},{"sys":17335,"fields":17338},{"id":17336,"createdAt":17337},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":17339,"slug":17340,"articleIntro":17339,"category":17341},"72 - Production immobilisée","compte-72-production-immobilisee",[17342],{"metadata":17343,"sys":17346,"fields":17353},{"tags":17344,"concepts":17345},[],[],{"space":17347,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17349,"publishedVersion":364,"revision":62,"contentType":17351,"locale":29},{"sys":17348},{"type":12,"linkType":13,"id":14},{"sys":17350},{"id":21,"type":12,"linkType":22},{"sys":17352},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17354,"metaTitle":374,"metaDescription":375,"mainTitle":17355,"subtitle":393,"heroImage":17370,"ctaButton":416,"ctaLink":417},[373],{"data":17356,"content":17357,"nodeType":74},{},[17358,17364],{"data":17359,"content":17360,"nodeType":78},{},[17361],{"data":17362,"marks":17363,"value":385,"nodeType":82},{},[],{"data":17365,"content":17366,"nodeType":87},{},[17367],{"data":17368,"marks":17369,"value":392,"nodeType":82},{},[],{"metadata":17371,"sys":17374,"fields":17379},{"tags":17372,"concepts":17373},[],[],{"space":17375,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17377,"publishedVersion":62,"revision":44,"locale":29},{"sys":17376},{"type":12,"linkType":13,"id":14},{"sys":17378},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17380},{"url":408,"details":17381,"fileName":414,"contentType":415},{"size":410,"image":17382},{"width":412,"height":413},{"sys":17384,"fields":17387},{"id":17385,"createdAt":17386},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":17388,"slug":17389,"articleIntro":17390,"category":17391},"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.",[17392],{"metadata":17393,"sys":17396,"fields":17403},{"tags":17394,"concepts":17395},[],[],{"space":17397,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17399,"publishedVersion":364,"revision":62,"contentType":17401,"locale":29},{"sys":17398},{"type":12,"linkType":13,"id":14},{"sys":17400},{"id":21,"type":12,"linkType":22},{"sys":17402},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17404,"metaTitle":374,"metaDescription":375,"mainTitle":17405,"subtitle":393,"heroImage":17420,"ctaButton":416,"ctaLink":417},[373],{"data":17406,"content":17407,"nodeType":74},{},[17408,17414],{"data":17409,"content":17410,"nodeType":78},{},[17411],{"data":17412,"marks":17413,"value":385,"nodeType":82},{},[],{"data":17415,"content":17416,"nodeType":87},{},[17417],{"data":17418,"marks":17419,"value":392,"nodeType":82},{},[],{"metadata":17421,"sys":17424,"fields":17429},{"tags":17422,"concepts":17423},[],[],{"space":17425,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17427,"publishedVersion":62,"revision":44,"locale":29},{"sys":17426},{"type":12,"linkType":13,"id":14},{"sys":17428},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17430},{"url":408,"details":17431,"fileName":414,"contentType":415},{"size":410,"image":17432},{"width":412,"height":413},{"sys":17434,"fields":17437},{"id":17435,"createdAt":17436},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":17438,"slug":17439,"articleIntro":17440,"category":17441},"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",[17442],{"metadata":17443,"sys":17446,"fields":17453},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17449,"publishedVersion":364,"revision":62,"contentType":17451,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"sys":17452},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17454,"metaTitle":374,"metaDescription":375,"mainTitle":17455,"subtitle":393,"heroImage":17470,"ctaButton":416,"ctaLink":417},[373],{"data":17456,"content":17457,"nodeType":74},{},[17458,17464],{"data":17459,"content":17460,"nodeType":78},{},[17461],{"data":17462,"marks":17463,"value":385,"nodeType":82},{},[],{"data":17465,"content":17466,"nodeType":87},{},[17467],{"data":17468,"marks":17469,"value":392,"nodeType":82},{},[],{"metadata":17471,"sys":17474,"fields":17479},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17477,"publishedVersion":62,"revision":44,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17480},{"url":408,"details":17481,"fileName":414,"contentType":415},{"size":410,"image":17482},{"width":412,"height":413},{"sys":17484,"fields":17487},{"id":17485,"createdAt":17486},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":17488,"slug":17489,"articleIntro":17488,"category":17490},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[17491],{"metadata":17492,"sys":17495,"fields":17502},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17498,"publishedVersion":364,"revision":62,"contentType":17500,"locale":29},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":21,"type":12,"linkType":22},{"sys":17501},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17503,"metaTitle":374,"metaDescription":375,"mainTitle":17504,"subtitle":393,"heroImage":17519,"ctaButton":416,"ctaLink":417},[373],{"data":17505,"content":17506,"nodeType":74},{},[17507,17513],{"data":17508,"content":17509,"nodeType":78},{},[17510],{"data":17511,"marks":17512,"value":385,"nodeType":82},{},[],{"data":17514,"content":17515,"nodeType":87},{},[17516],{"data":17517,"marks":17518,"value":392,"nodeType":82},{},[],{"metadata":17520,"sys":17523,"fields":17528},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17526,"publishedVersion":62,"revision":44,"locale":29},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17529},{"url":408,"details":17530,"fileName":414,"contentType":415},{"size":410,"image":17531},{"width":412,"height":413},{"sys":17533,"fields":17536},{"id":17534,"createdAt":17535},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":17537,"slug":17538,"articleIntro":-1,"category":17539},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[17540],{"metadata":17541,"sys":17544,"fields":17551},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17547,"publishedVersion":364,"revision":62,"contentType":17549,"locale":29},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":21,"type":12,"linkType":22},{"sys":17550},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17552,"metaTitle":374,"metaDescription":375,"mainTitle":17553,"subtitle":393,"heroImage":17568,"ctaButton":416,"ctaLink":417},[373],{"data":17554,"content":17555,"nodeType":74},{},[17556,17562],{"data":17557,"content":17558,"nodeType":78},{},[17559],{"data":17560,"marks":17561,"value":385,"nodeType":82},{},[],{"data":17563,"content":17564,"nodeType":87},{},[17565],{"data":17566,"marks":17567,"value":392,"nodeType":82},{},[],{"metadata":17569,"sys":17572,"fields":17577},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17575,"publishedVersion":62,"revision":44,"locale":29},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17578},{"url":408,"details":17579,"fileName":414,"contentType":415},{"size":410,"image":17580},{"width":412,"height":413},{"sys":17582,"fields":17585},{"id":17583,"createdAt":17584},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":17586,"slug":17587,"articleIntro":17586,"category":17588},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[17589],{"metadata":17590,"sys":17593,"fields":17600},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17596,"publishedVersion":364,"revision":62,"contentType":17598,"locale":29},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":21,"type":12,"linkType":22},{"sys":17599},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17601,"metaTitle":374,"metaDescription":375,"mainTitle":17602,"subtitle":393,"heroImage":17617,"ctaButton":416,"ctaLink":417},[373],{"data":17603,"content":17604,"nodeType":74},{},[17605,17611],{"data":17606,"content":17607,"nodeType":78},{},[17608],{"data":17609,"marks":17610,"value":385,"nodeType":82},{},[],{"data":17612,"content":17613,"nodeType":87},{},[17614],{"data":17615,"marks":17616,"value":392,"nodeType":82},{},[],{"metadata":17618,"sys":17621,"fields":17626},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17624,"publishedVersion":62,"revision":44,"locale":29},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17627},{"url":408,"details":17628,"fileName":414,"contentType":415},{"size":410,"image":17629},{"width":412,"height":413},{"sys":17631,"fields":17634},{"id":17632,"createdAt":17633},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":17635,"slug":17636,"articleIntro":-1,"category":17637},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[17638],{"metadata":17639,"sys":17642,"fields":17649},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17645,"publishedVersion":364,"revision":62,"contentType":17647,"locale":29},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":21,"type":12,"linkType":22},{"sys":17648},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17650,"metaTitle":374,"metaDescription":375,"mainTitle":17651,"subtitle":393,"heroImage":17666,"ctaButton":416,"ctaLink":417},[373],{"data":17652,"content":17653,"nodeType":74},{},[17654,17660],{"data":17655,"content":17656,"nodeType":78},{},[17657],{"data":17658,"marks":17659,"value":385,"nodeType":82},{},[],{"data":17661,"content":17662,"nodeType":87},{},[17663],{"data":17664,"marks":17665,"value":392,"nodeType":82},{},[],{"metadata":17667,"sys":17670,"fields":17675},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17673,"publishedVersion":62,"revision":44,"locale":29},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17676},{"url":408,"details":17677,"fileName":414,"contentType":415},{"size":410,"image":17678},{"width":412,"height":413},{"sys":17680,"fields":17683},{"id":17681,"createdAt":17682},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":17684,"slug":17685,"articleIntro":17684,"category":17686},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[17687],{"metadata":17688,"sys":17691,"fields":17698},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17694,"publishedVersion":364,"revision":62,"contentType":17696,"locale":29},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":21,"type":12,"linkType":22},{"sys":17697},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17699,"metaTitle":374,"metaDescription":375,"mainTitle":17700,"subtitle":393,"heroImage":17715,"ctaButton":416,"ctaLink":417},[373],{"data":17701,"content":17702,"nodeType":74},{},[17703,17709],{"data":17704,"content":17705,"nodeType":78},{},[17706],{"data":17707,"marks":17708,"value":385,"nodeType":82},{},[],{"data":17710,"content":17711,"nodeType":87},{},[17712],{"data":17713,"marks":17714,"value":392,"nodeType":82},{},[],{"metadata":17716,"sys":17719,"fields":17724},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17722,"publishedVersion":62,"revision":44,"locale":29},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17725},{"url":408,"details":17726,"fileName":414,"contentType":415},{"size":410,"image":17727},{"width":412,"height":413},{"sys":17729,"fields":17732},{"id":17730,"createdAt":17731},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":17733,"slug":17734,"articleIntro":17733,"category":17735},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[17736],{"metadata":17737,"sys":17740,"fields":17747},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17743,"publishedVersion":364,"revision":62,"contentType":17745,"locale":29},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":21,"type":12,"linkType":22},{"sys":17746},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17748,"metaTitle":374,"metaDescription":375,"mainTitle":17749,"subtitle":393,"heroImage":17764,"ctaButton":416,"ctaLink":417},[373],{"data":17750,"content":17751,"nodeType":74},{},[17752,17758],{"data":17753,"content":17754,"nodeType":78},{},[17755],{"data":17756,"marks":17757,"value":385,"nodeType":82},{},[],{"data":17759,"content":17760,"nodeType":87},{},[17761],{"data":17762,"marks":17763,"value":392,"nodeType":82},{},[],{"metadata":17765,"sys":17768,"fields":17773},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17771,"publishedVersion":62,"revision":44,"locale":29},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17774},{"url":408,"details":17775,"fileName":414,"contentType":415},{"size":410,"image":17776},{"width":412,"height":413},{"sys":17778,"fields":17781},{"id":17779,"createdAt":17780},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":17782,"slug":17783,"articleIntro":17782,"category":17784},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[17785],{"metadata":17786,"sys":17789,"fields":17796},{"tags":17787,"concepts":17788},[],[],{"space":17790,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17792,"publishedVersion":364,"revision":62,"contentType":17794,"locale":29},{"sys":17791},{"type":12,"linkType":13,"id":14},{"sys":17793},{"id":21,"type":12,"linkType":22},{"sys":17795},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17797,"metaTitle":374,"metaDescription":375,"mainTitle":17798,"subtitle":393,"heroImage":17813,"ctaButton":416,"ctaLink":417},[373],{"data":17799,"content":17800,"nodeType":74},{},[17801,17807],{"data":17802,"content":17803,"nodeType":78},{},[17804],{"data":17805,"marks":17806,"value":385,"nodeType":82},{},[],{"data":17808,"content":17809,"nodeType":87},{},[17810],{"data":17811,"marks":17812,"value":392,"nodeType":82},{},[],{"metadata":17814,"sys":17817,"fields":17822},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17820,"publishedVersion":62,"revision":44,"locale":29},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17823},{"url":408,"details":17824,"fileName":414,"contentType":415},{"size":410,"image":17825},{"width":412,"height":413},{"sys":17827,"fields":17830},{"id":17828,"createdAt":17829},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":17831,"slug":17832,"articleIntro":-1,"category":17833},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[17834],{"metadata":17835,"sys":17838,"fields":17845},{"tags":17836,"concepts":17837},[],[],{"space":17839,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17841,"publishedVersion":364,"revision":62,"contentType":17843,"locale":29},{"sys":17840},{"type":12,"linkType":13,"id":14},{"sys":17842},{"id":21,"type":12,"linkType":22},{"sys":17844},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17846,"metaTitle":374,"metaDescription":375,"mainTitle":17847,"subtitle":393,"heroImage":17862,"ctaButton":416,"ctaLink":417},[373],{"data":17848,"content":17849,"nodeType":74},{},[17850,17856],{"data":17851,"content":17852,"nodeType":78},{},[17853],{"data":17854,"marks":17855,"value":385,"nodeType":82},{},[],{"data":17857,"content":17858,"nodeType":87},{},[17859],{"data":17860,"marks":17861,"value":392,"nodeType":82},{},[],{"metadata":17863,"sys":17866,"fields":17871},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17869,"publishedVersion":62,"revision":44,"locale":29},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17872},{"url":408,"details":17873,"fileName":414,"contentType":415},{"size":410,"image":17874},{"width":412,"height":413},{"sys":17876,"fields":17879},{"id":17877,"createdAt":17878},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":17880,"slug":17881,"articleIntro":-1,"category":17882},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[17883],{"metadata":17884,"sys":17887,"fields":17894},{"tags":17885,"concepts":17886},[],[],{"space":17888,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17890,"publishedVersion":364,"revision":62,"contentType":17892,"locale":29},{"sys":17889},{"type":12,"linkType":13,"id":14},{"sys":17891},{"id":21,"type":12,"linkType":22},{"sys":17893},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17895,"metaTitle":374,"metaDescription":375,"mainTitle":17896,"subtitle":393,"heroImage":17911,"ctaButton":416,"ctaLink":417},[373],{"data":17897,"content":17898,"nodeType":74},{},[17899,17905],{"data":17900,"content":17901,"nodeType":78},{},[17902],{"data":17903,"marks":17904,"value":385,"nodeType":82},{},[],{"data":17906,"content":17907,"nodeType":87},{},[17908],{"data":17909,"marks":17910,"value":392,"nodeType":82},{},[],{"metadata":17912,"sys":17915,"fields":17920},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17918,"publishedVersion":62,"revision":44,"locale":29},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17921},{"url":408,"details":17922,"fileName":414,"contentType":415},{"size":410,"image":17923},{"width":412,"height":413},{"sys":17925,"fields":17928},{"id":17926,"createdAt":17927},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":17929,"slug":17930,"articleIntro":17929,"category":17931},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[17932],{"metadata":17933,"sys":17936,"fields":17943},{"tags":17934,"concepts":17935},[],[],{"space":17937,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17939,"publishedVersion":364,"revision":62,"contentType":17941,"locale":29},{"sys":17938},{"type":12,"linkType":13,"id":14},{"sys":17940},{"id":21,"type":12,"linkType":22},{"sys":17942},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17944,"metaTitle":374,"metaDescription":375,"mainTitle":17945,"subtitle":393,"heroImage":17960,"ctaButton":416,"ctaLink":417},[373],{"data":17946,"content":17947,"nodeType":74},{},[17948,17954],{"data":17949,"content":17950,"nodeType":78},{},[17951],{"data":17952,"marks":17953,"value":385,"nodeType":82},{},[],{"data":17955,"content":17956,"nodeType":87},{},[17957],{"data":17958,"marks":17959,"value":392,"nodeType":82},{},[],{"metadata":17961,"sys":17964,"fields":17969},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":17967,"publishedVersion":62,"revision":44,"locale":29},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":17970},{"url":408,"details":17971,"fileName":414,"contentType":415},{"size":410,"image":17972},{"width":412,"height":413},{"sys":17974,"fields":17976},{"id":17975,"createdAt":569},"162s9jHJG3pe8Lo9DnYq87",{"title":17977,"slug":17978,"articleIntro":17977,"category":17979},"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",[17980],{"metadata":17981,"sys":17984,"fields":17991},{"tags":17982,"concepts":17983},[],[],{"space":17985,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17987,"publishedVersion":364,"revision":62,"contentType":17989,"locale":29},{"sys":17986},{"type":12,"linkType":13,"id":14},{"sys":17988},{"id":21,"type":12,"linkType":22},{"sys":17990},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17992,"metaTitle":374,"metaDescription":375,"mainTitle":17993,"subtitle":393,"heroImage":18008,"ctaButton":416,"ctaLink":417},[373],{"data":17994,"content":17995,"nodeType":74},{},[17996,18002],{"data":17997,"content":17998,"nodeType":78},{},[17999],{"data":18000,"marks":18001,"value":385,"nodeType":82},{},[],{"data":18003,"content":18004,"nodeType":87},{},[18005],{"data":18006,"marks":18007,"value":392,"nodeType":82},{},[],{"metadata":18009,"sys":18012,"fields":18017},{"tags":18010,"concepts":18011},[],[],{"space":18013,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18015,"publishedVersion":62,"revision":44,"locale":29},{"sys":18014},{"type":12,"linkType":13,"id":14},{"sys":18016},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18018},{"url":408,"details":18019,"fileName":414,"contentType":415},{"size":410,"image":18020},{"width":412,"height":413},{"sys":18022,"fields":18025},{"id":18023,"createdAt":18024},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":18026,"slug":18027,"articleIntro":-1,"category":18028},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[18029],{"metadata":18030,"sys":18033,"fields":18040},{"tags":18031,"concepts":18032},[],[],{"space":18034,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18036,"publishedVersion":364,"revision":62,"contentType":18038,"locale":29},{"sys":18035},{"type":12,"linkType":13,"id":14},{"sys":18037},{"id":21,"type":12,"linkType":22},{"sys":18039},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18041,"metaTitle":374,"metaDescription":375,"mainTitle":18042,"subtitle":393,"heroImage":18057,"ctaButton":416,"ctaLink":417},[373],{"data":18043,"content":18044,"nodeType":74},{},[18045,18051],{"data":18046,"content":18047,"nodeType":78},{},[18048],{"data":18049,"marks":18050,"value":385,"nodeType":82},{},[],{"data":18052,"content":18053,"nodeType":87},{},[18054],{"data":18055,"marks":18056,"value":392,"nodeType":82},{},[],{"metadata":18058,"sys":18061,"fields":18066},{"tags":18059,"concepts":18060},[],[],{"space":18062,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18064,"publishedVersion":62,"revision":44,"locale":29},{"sys":18063},{"type":12,"linkType":13,"id":14},{"sys":18065},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18067},{"url":408,"details":18068,"fileName":414,"contentType":415},{"size":410,"image":18069},{"width":412,"height":413},{"sys":18071,"fields":18074},{"id":18072,"createdAt":18073},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":18075,"slug":18076,"articleIntro":18075,"category":18077},"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",[18078],{"metadata":18079,"sys":18082,"fields":18089},{"tags":18080,"concepts":18081},[],[],{"space":18083,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18085,"publishedVersion":364,"revision":62,"contentType":18087,"locale":29},{"sys":18084},{"type":12,"linkType":13,"id":14},{"sys":18086},{"id":21,"type":12,"linkType":22},{"sys":18088},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18090,"metaTitle":374,"metaDescription":375,"mainTitle":18091,"subtitle":393,"heroImage":18106,"ctaButton":416,"ctaLink":417},[373],{"data":18092,"content":18093,"nodeType":74},{},[18094,18100],{"data":18095,"content":18096,"nodeType":78},{},[18097],{"data":18098,"marks":18099,"value":385,"nodeType":82},{},[],{"data":18101,"content":18102,"nodeType":87},{},[18103],{"data":18104,"marks":18105,"value":392,"nodeType":82},{},[],{"metadata":18107,"sys":18110,"fields":18115},{"tags":18108,"concepts":18109},[],[],{"space":18111,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18113,"publishedVersion":62,"revision":44,"locale":29},{"sys":18112},{"type":12,"linkType":13,"id":14},{"sys":18114},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18116},{"url":408,"details":18117,"fileName":414,"contentType":415},{"size":410,"image":18118},{"width":412,"height":413},{"sys":18120,"fields":18123},{"id":18121,"createdAt":18122},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":18124,"slug":18125,"articleIntro":18124,"category":18126},"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",[18127],{"metadata":18128,"sys":18131,"fields":18138},{"tags":18129,"concepts":18130},[],[],{"space":18132,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18134,"publishedVersion":364,"revision":62,"contentType":18136,"locale":29},{"sys":18133},{"type":12,"linkType":13,"id":14},{"sys":18135},{"id":21,"type":12,"linkType":22},{"sys":18137},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18139,"metaTitle":374,"metaDescription":375,"mainTitle":18140,"subtitle":393,"heroImage":18155,"ctaButton":416,"ctaLink":417},[373],{"data":18141,"content":18142,"nodeType":74},{},[18143,18149],{"data":18144,"content":18145,"nodeType":78},{},[18146],{"data":18147,"marks":18148,"value":385,"nodeType":82},{},[],{"data":18150,"content":18151,"nodeType":87},{},[18152],{"data":18153,"marks":18154,"value":392,"nodeType":82},{},[],{"metadata":18156,"sys":18159,"fields":18164},{"tags":18157,"concepts":18158},[],[],{"space":18160,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18162,"publishedVersion":62,"revision":44,"locale":29},{"sys":18161},{"type":12,"linkType":13,"id":14},{"sys":18163},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18165},{"url":408,"details":18166,"fileName":414,"contentType":415},{"size":410,"image":18167},{"width":412,"height":413},{"sys":18169,"fields":18172},{"id":18170,"createdAt":18171},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":18173,"slug":18174,"articleIntro":18173,"category":18175},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[18176],{"metadata":18177,"sys":18180,"fields":18187},{"tags":18178,"concepts":18179},[],[],{"space":18181,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18183,"publishedVersion":364,"revision":62,"contentType":18185,"locale":29},{"sys":18182},{"type":12,"linkType":13,"id":14},{"sys":18184},{"id":21,"type":12,"linkType":22},{"sys":18186},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18188,"metaTitle":374,"metaDescription":375,"mainTitle":18189,"subtitle":393,"heroImage":18204,"ctaButton":416,"ctaLink":417},[373],{"data":18190,"content":18191,"nodeType":74},{},[18192,18198],{"data":18193,"content":18194,"nodeType":78},{},[18195],{"data":18196,"marks":18197,"value":385,"nodeType":82},{},[],{"data":18199,"content":18200,"nodeType":87},{},[18201],{"data":18202,"marks":18203,"value":392,"nodeType":82},{},[],{"metadata":18205,"sys":18208,"fields":18213},{"tags":18206,"concepts":18207},[],[],{"space":18209,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18211,"publishedVersion":62,"revision":44,"locale":29},{"sys":18210},{"type":12,"linkType":13,"id":14},{"sys":18212},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18214},{"url":408,"details":18215,"fileName":414,"contentType":415},{"size":410,"image":18216},{"width":412,"height":413},{"sys":18218,"fields":18221},{"id":18219,"createdAt":18220},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":18222,"slug":18223,"articleIntro":18222,"category":18224},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[18225],{"metadata":18226,"sys":18229,"fields":18236},{"tags":18227,"concepts":18228},[],[],{"space":18230,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18232,"publishedVersion":364,"revision":62,"contentType":18234,"locale":29},{"sys":18231},{"type":12,"linkType":13,"id":14},{"sys":18233},{"id":21,"type":12,"linkType":22},{"sys":18235},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18237,"metaTitle":374,"metaDescription":375,"mainTitle":18238,"subtitle":393,"heroImage":18253,"ctaButton":416,"ctaLink":417},[373],{"data":18239,"content":18240,"nodeType":74},{},[18241,18247],{"data":18242,"content":18243,"nodeType":78},{},[18244],{"data":18245,"marks":18246,"value":385,"nodeType":82},{},[],{"data":18248,"content":18249,"nodeType":87},{},[18250],{"data":18251,"marks":18252,"value":392,"nodeType":82},{},[],{"metadata":18254,"sys":18257,"fields":18262},{"tags":18255,"concepts":18256},[],[],{"space":18258,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18260,"publishedVersion":62,"revision":44,"locale":29},{"sys":18259},{"type":12,"linkType":13,"id":14},{"sys":18261},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18263},{"url":408,"details":18264,"fileName":414,"contentType":415},{"size":410,"image":18265},{"width":412,"height":413},{"sys":18267,"fields":18270},{"id":18268,"createdAt":18269},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":18271,"slug":18272,"articleIntro":18271,"category":18273},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[18274],{"metadata":18275,"sys":18278,"fields":18285},{"tags":18276,"concepts":18277},[],[],{"space":18279,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18281,"publishedVersion":364,"revision":62,"contentType":18283,"locale":29},{"sys":18280},{"type":12,"linkType":13,"id":14},{"sys":18282},{"id":21,"type":12,"linkType":22},{"sys":18284},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18286,"metaTitle":374,"metaDescription":375,"mainTitle":18287,"subtitle":393,"heroImage":18302,"ctaButton":416,"ctaLink":417},[373],{"data":18288,"content":18289,"nodeType":74},{},[18290,18296],{"data":18291,"content":18292,"nodeType":78},{},[18293],{"data":18294,"marks":18295,"value":385,"nodeType":82},{},[],{"data":18297,"content":18298,"nodeType":87},{},[18299],{"data":18300,"marks":18301,"value":392,"nodeType":82},{},[],{"metadata":18303,"sys":18306,"fields":18311},{"tags":18304,"concepts":18305},[],[],{"space":18307,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18309,"publishedVersion":62,"revision":44,"locale":29},{"sys":18308},{"type":12,"linkType":13,"id":14},{"sys":18310},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18312},{"url":408,"details":18313,"fileName":414,"contentType":415},{"size":410,"image":18314},{"width":412,"height":413},{"sys":18316,"fields":18319},{"id":18317,"createdAt":18318},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":18320,"slug":18321,"articleIntro":18320,"category":18322},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[18323],{"metadata":18324,"sys":18327,"fields":18334},{"tags":18325,"concepts":18326},[],[],{"space":18328,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18330,"publishedVersion":364,"revision":62,"contentType":18332,"locale":29},{"sys":18329},{"type":12,"linkType":13,"id":14},{"sys":18331},{"id":21,"type":12,"linkType":22},{"sys":18333},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18335,"metaTitle":374,"metaDescription":375,"mainTitle":18336,"subtitle":393,"heroImage":18351,"ctaButton":416,"ctaLink":417},[373],{"data":18337,"content":18338,"nodeType":74},{},[18339,18345],{"data":18340,"content":18341,"nodeType":78},{},[18342],{"data":18343,"marks":18344,"value":385,"nodeType":82},{},[],{"data":18346,"content":18347,"nodeType":87},{},[18348],{"data":18349,"marks":18350,"value":392,"nodeType":82},{},[],{"metadata":18352,"sys":18355,"fields":18360},{"tags":18353,"concepts":18354},[],[],{"space":18356,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18358,"publishedVersion":62,"revision":44,"locale":29},{"sys":18357},{"type":12,"linkType":13,"id":14},{"sys":18359},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18361},{"url":408,"details":18362,"fileName":414,"contentType":415},{"size":410,"image":18363},{"width":412,"height":413},{"sys":18365,"fields":18368},{"id":18366,"createdAt":18367},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":18369,"slug":18370,"articleIntro":-1,"category":18371},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[18372],{"metadata":18373,"sys":18376,"fields":18383},{"tags":18374,"concepts":18375},[],[],{"space":18377,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18379,"publishedVersion":364,"revision":62,"contentType":18381,"locale":29},{"sys":18378},{"type":12,"linkType":13,"id":14},{"sys":18380},{"id":21,"type":12,"linkType":22},{"sys":18382},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18384,"metaTitle":374,"metaDescription":375,"mainTitle":18385,"subtitle":393,"heroImage":18400,"ctaButton":416,"ctaLink":417},[373],{"data":18386,"content":18387,"nodeType":74},{},[18388,18394],{"data":18389,"content":18390,"nodeType":78},{},[18391],{"data":18392,"marks":18393,"value":385,"nodeType":82},{},[],{"data":18395,"content":18396,"nodeType":87},{},[18397],{"data":18398,"marks":18399,"value":392,"nodeType":82},{},[],{"metadata":18401,"sys":18404,"fields":18409},{"tags":18402,"concepts":18403},[],[],{"space":18405,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18407,"publishedVersion":62,"revision":44,"locale":29},{"sys":18406},{"type":12,"linkType":13,"id":14},{"sys":18408},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18410},{"url":408,"details":18411,"fileName":414,"contentType":415},{"size":410,"image":18412},{"width":412,"height":413},{"sys":18414,"fields":18417},{"id":18415,"createdAt":18416},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":18418,"slug":18419,"articleIntro":18418,"category":18420},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[18421],{"metadata":18422,"sys":18425,"fields":18432},{"tags":18423,"concepts":18424},[],[],{"space":18426,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18428,"publishedVersion":364,"revision":62,"contentType":18430,"locale":29},{"sys":18427},{"type":12,"linkType":13,"id":14},{"sys":18429},{"id":21,"type":12,"linkType":22},{"sys":18431},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18433,"metaTitle":374,"metaDescription":375,"mainTitle":18434,"subtitle":393,"heroImage":18449,"ctaButton":416,"ctaLink":417},[373],{"data":18435,"content":18436,"nodeType":74},{},[18437,18443],{"data":18438,"content":18439,"nodeType":78},{},[18440],{"data":18441,"marks":18442,"value":385,"nodeType":82},{},[],{"data":18444,"content":18445,"nodeType":87},{},[18446],{"data":18447,"marks":18448,"value":392,"nodeType":82},{},[],{"metadata":18450,"sys":18453,"fields":18458},{"tags":18451,"concepts":18452},[],[],{"space":18454,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18456,"publishedVersion":62,"revision":44,"locale":29},{"sys":18455},{"type":12,"linkType":13,"id":14},{"sys":18457},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18459},{"url":408,"details":18460,"fileName":414,"contentType":415},{"size":410,"image":18461},{"width":412,"height":413},{"sys":18463,"fields":18466},{"id":18464,"createdAt":18465},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18467,"slug":18468,"articleIntro":18467,"category":18469},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18470],{"metadata":18471,"sys":18474,"fields":18481},{"tags":18472,"concepts":18473},[],[],{"space":18475,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18477,"publishedVersion":364,"revision":62,"contentType":18479,"locale":29},{"sys":18476},{"type":12,"linkType":13,"id":14},{"sys":18478},{"id":21,"type":12,"linkType":22},{"sys":18480},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18482,"metaTitle":374,"metaDescription":375,"mainTitle":18483,"subtitle":393,"heroImage":18498,"ctaButton":416,"ctaLink":417},[373],{"data":18484,"content":18485,"nodeType":74},{},[18486,18492],{"data":18487,"content":18488,"nodeType":78},{},[18489],{"data":18490,"marks":18491,"value":385,"nodeType":82},{},[],{"data":18493,"content":18494,"nodeType":87},{},[18495],{"data":18496,"marks":18497,"value":392,"nodeType":82},{},[],{"metadata":18499,"sys":18502,"fields":18507},{"tags":18500,"concepts":18501},[],[],{"space":18503,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18505,"publishedVersion":62,"revision":44,"locale":29},{"sys":18504},{"type":12,"linkType":13,"id":14},{"sys":18506},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18508},{"url":408,"details":18509,"fileName":414,"contentType":415},{"size":410,"image":18510},{"width":412,"height":413},{"sys":18512,"fields":18515},{"id":18513,"createdAt":18514},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":18516,"slug":18517,"articleIntro":-1,"category":18518},"Compte 71 - Production stockée","compte-71-production-stockee",[18519],{"metadata":18520,"sys":18523,"fields":18530},{"tags":18521,"concepts":18522},[],[],{"space":18524,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18526,"publishedVersion":364,"revision":62,"contentType":18528,"locale":29},{"sys":18525},{"type":12,"linkType":13,"id":14},{"sys":18527},{"id":21,"type":12,"linkType":22},{"sys":18529},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18531,"metaTitle":374,"metaDescription":375,"mainTitle":18532,"subtitle":393,"heroImage":18547,"ctaButton":416,"ctaLink":417},[373],{"data":18533,"content":18534,"nodeType":74},{},[18535,18541],{"data":18536,"content":18537,"nodeType":78},{},[18538],{"data":18539,"marks":18540,"value":385,"nodeType":82},{},[],{"data":18542,"content":18543,"nodeType":87},{},[18544],{"data":18545,"marks":18546,"value":392,"nodeType":82},{},[],{"metadata":18548,"sys":18551,"fields":18556},{"tags":18549,"concepts":18550},[],[],{"space":18552,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18554,"publishedVersion":62,"revision":44,"locale":29},{"sys":18553},{"type":12,"linkType":13,"id":14},{"sys":18555},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18557},{"url":408,"details":18558,"fileName":414,"contentType":415},{"size":410,"image":18559},{"width":412,"height":413},{"sys":18561,"fields":18564},{"id":18562,"createdAt":18563},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":18565,"slug":18566,"articleIntro":-1,"category":18567},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[18568],{"metadata":18569,"sys":18572,"fields":18579},{"tags":18570,"concepts":18571},[],[],{"space":18573,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18575,"publishedVersion":364,"revision":62,"contentType":18577,"locale":29},{"sys":18574},{"type":12,"linkType":13,"id":14},{"sys":18576},{"id":21,"type":12,"linkType":22},{"sys":18578},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18580,"metaTitle":374,"metaDescription":375,"mainTitle":18581,"subtitle":393,"heroImage":18596,"ctaButton":416,"ctaLink":417},[373],{"data":18582,"content":18583,"nodeType":74},{},[18584,18590],{"data":18585,"content":18586,"nodeType":78},{},[18587],{"data":18588,"marks":18589,"value":385,"nodeType":82},{},[],{"data":18591,"content":18592,"nodeType":87},{},[18593],{"data":18594,"marks":18595,"value":392,"nodeType":82},{},[],{"metadata":18597,"sys":18600,"fields":18605},{"tags":18598,"concepts":18599},[],[],{"space":18601,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18603,"publishedVersion":62,"revision":44,"locale":29},{"sys":18602},{"type":12,"linkType":13,"id":14},{"sys":18604},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18606},{"url":408,"details":18607,"fileName":414,"contentType":415},{"size":410,"image":18608},{"width":412,"height":413},{"sys":18610,"fields":18613},{"id":18611,"createdAt":18612},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":18614,"slug":18615,"articleIntro":18614,"category":18616},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[18617],{"metadata":18618,"sys":18621,"fields":18628},{"tags":18619,"concepts":18620},[],[],{"space":18622,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18624,"publishedVersion":364,"revision":62,"contentType":18626,"locale":29},{"sys":18623},{"type":12,"linkType":13,"id":14},{"sys":18625},{"id":21,"type":12,"linkType":22},{"sys":18627},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18629,"metaTitle":374,"metaDescription":375,"mainTitle":18630,"subtitle":393,"heroImage":18645,"ctaButton":416,"ctaLink":417},[373],{"data":18631,"content":18632,"nodeType":74},{},[18633,18639],{"data":18634,"content":18635,"nodeType":78},{},[18636],{"data":18637,"marks":18638,"value":385,"nodeType":82},{},[],{"data":18640,"content":18641,"nodeType":87},{},[18642],{"data":18643,"marks":18644,"value":392,"nodeType":82},{},[],{"metadata":18646,"sys":18649,"fields":18654},{"tags":18647,"concepts":18648},[],[],{"space":18650,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18652,"publishedVersion":62,"revision":44,"locale":29},{"sys":18651},{"type":12,"linkType":13,"id":14},{"sys":18653},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18655},{"url":408,"details":18656,"fileName":414,"contentType":415},{"size":410,"image":18657},{"width":412,"height":413},{"sys":18659,"fields":18662},{"id":18660,"createdAt":18661},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":18663,"slug":18664,"articleIntro":18663,"category":18665},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[18666],{"metadata":18667,"sys":18670,"fields":18677},{"tags":18668,"concepts":18669},[],[],{"space":18671,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18673,"publishedVersion":364,"revision":62,"contentType":18675,"locale":29},{"sys":18672},{"type":12,"linkType":13,"id":14},{"sys":18674},{"id":21,"type":12,"linkType":22},{"sys":18676},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18678,"metaTitle":374,"metaDescription":375,"mainTitle":18679,"subtitle":393,"heroImage":18694,"ctaButton":416,"ctaLink":417},[373],{"data":18680,"content":18681,"nodeType":74},{},[18682,18688],{"data":18683,"content":18684,"nodeType":78},{},[18685],{"data":18686,"marks":18687,"value":385,"nodeType":82},{},[],{"data":18689,"content":18690,"nodeType":87},{},[18691],{"data":18692,"marks":18693,"value":392,"nodeType":82},{},[],{"metadata":18695,"sys":18698,"fields":18703},{"tags":18696,"concepts":18697},[],[],{"space":18699,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18701,"publishedVersion":62,"revision":44,"locale":29},{"sys":18700},{"type":12,"linkType":13,"id":14},{"sys":18702},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18704},{"url":408,"details":18705,"fileName":414,"contentType":415},{"size":410,"image":18706},{"width":412,"height":413},{"sys":18708,"fields":18711},{"id":18709,"createdAt":18710},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":18712,"slug":18713,"articleIntro":18712,"category":18714},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[18715],{"metadata":18716,"sys":18719,"fields":18726},{"tags":18717,"concepts":18718},[],[],{"space":18720,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18722,"publishedVersion":364,"revision":62,"contentType":18724,"locale":29},{"sys":18721},{"type":12,"linkType":13,"id":14},{"sys":18723},{"id":21,"type":12,"linkType":22},{"sys":18725},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18727,"metaTitle":374,"metaDescription":375,"mainTitle":18728,"subtitle":393,"heroImage":18743,"ctaButton":416,"ctaLink":417},[373],{"data":18729,"content":18730,"nodeType":74},{},[18731,18737],{"data":18732,"content":18733,"nodeType":78},{},[18734],{"data":18735,"marks":18736,"value":385,"nodeType":82},{},[],{"data":18738,"content":18739,"nodeType":87},{},[18740],{"data":18741,"marks":18742,"value":392,"nodeType":82},{},[],{"metadata":18744,"sys":18747,"fields":18752},{"tags":18745,"concepts":18746},[],[],{"space":18748,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18750,"publishedVersion":62,"revision":44,"locale":29},{"sys":18749},{"type":12,"linkType":13,"id":14},{"sys":18751},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18753},{"url":408,"details":18754,"fileName":414,"contentType":415},{"size":410,"image":18755},{"width":412,"height":413},{"sys":18757,"fields":18760},{"id":18758,"createdAt":18759},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":18761,"slug":18762,"articleIntro":-1,"category":18763},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[18764],{"metadata":18765,"sys":18768,"fields":18775},{"tags":18766,"concepts":18767},[],[],{"space":18769,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18771,"publishedVersion":364,"revision":62,"contentType":18773,"locale":29},{"sys":18770},{"type":12,"linkType":13,"id":14},{"sys":18772},{"id":21,"type":12,"linkType":22},{"sys":18774},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18776,"metaTitle":374,"metaDescription":375,"mainTitle":18777,"subtitle":393,"heroImage":18792,"ctaButton":416,"ctaLink":417},[373],{"data":18778,"content":18779,"nodeType":74},{},[18780,18786],{"data":18781,"content":18782,"nodeType":78},{},[18783],{"data":18784,"marks":18785,"value":385,"nodeType":82},{},[],{"data":18787,"content":18788,"nodeType":87},{},[18789],{"data":18790,"marks":18791,"value":392,"nodeType":82},{},[],{"metadata":18793,"sys":18796,"fields":18801},{"tags":18794,"concepts":18795},[],[],{"space":18797,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18799,"publishedVersion":62,"revision":44,"locale":29},{"sys":18798},{"type":12,"linkType":13,"id":14},{"sys":18800},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18802},{"url":408,"details":18803,"fileName":414,"contentType":415},{"size":410,"image":18804},{"width":412,"height":413},{"sys":18806,"fields":18809},{"id":18807,"createdAt":18808},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":18810,"slug":18811,"articleIntro":-1,"category":18812},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[18813],{"metadata":18814,"sys":18817,"fields":18824},{"tags":18815,"concepts":18816},[],[],{"space":18818,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18820,"publishedVersion":364,"revision":62,"contentType":18822,"locale":29},{"sys":18819},{"type":12,"linkType":13,"id":14},{"sys":18821},{"id":21,"type":12,"linkType":22},{"sys":18823},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18825,"metaTitle":374,"metaDescription":375,"mainTitle":18826,"subtitle":393,"heroImage":18841,"ctaButton":416,"ctaLink":417},[373],{"data":18827,"content":18828,"nodeType":74},{},[18829,18835],{"data":18830,"content":18831,"nodeType":78},{},[18832],{"data":18833,"marks":18834,"value":385,"nodeType":82},{},[],{"data":18836,"content":18837,"nodeType":87},{},[18838],{"data":18839,"marks":18840,"value":392,"nodeType":82},{},[],{"metadata":18842,"sys":18845,"fields":18850},{"tags":18843,"concepts":18844},[],[],{"space":18846,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18848,"publishedVersion":62,"revision":44,"locale":29},{"sys":18847},{"type":12,"linkType":13,"id":14},{"sys":18849},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18851},{"url":408,"details":18852,"fileName":414,"contentType":415},{"size":410,"image":18853},{"width":412,"height":413},{"sys":18855,"fields":18858},{"id":18856,"createdAt":18857},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":18859,"slug":18860,"articleIntro":18859,"category":18861},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[18862],{"metadata":18863,"sys":18866,"fields":18873},{"tags":18864,"concepts":18865},[],[],{"space":18867,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18869,"publishedVersion":364,"revision":62,"contentType":18871,"locale":29},{"sys":18868},{"type":12,"linkType":13,"id":14},{"sys":18870},{"id":21,"type":12,"linkType":22},{"sys":18872},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18874,"metaTitle":374,"metaDescription":375,"mainTitle":18875,"subtitle":393,"heroImage":18890,"ctaButton":416,"ctaLink":417},[373],{"data":18876,"content":18877,"nodeType":74},{},[18878,18884],{"data":18879,"content":18880,"nodeType":78},{},[18881],{"data":18882,"marks":18883,"value":385,"nodeType":82},{},[],{"data":18885,"content":18886,"nodeType":87},{},[18887],{"data":18888,"marks":18889,"value":392,"nodeType":82},{},[],{"metadata":18891,"sys":18894,"fields":18899},{"tags":18892,"concepts":18893},[],[],{"space":18895,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18897,"publishedVersion":62,"revision":44,"locale":29},{"sys":18896},{"type":12,"linkType":13,"id":14},{"sys":18898},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18900},{"url":408,"details":18901,"fileName":414,"contentType":415},{"size":410,"image":18902},{"width":412,"height":413},{"sys":18904,"fields":18907},{"id":18905,"createdAt":18906},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":18908,"slug":18909,"articleIntro":18908,"category":18910},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[18911],{"metadata":18912,"sys":18915,"fields":18922},{"tags":18913,"concepts":18914},[],[],{"space":18916,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18918,"publishedVersion":364,"revision":62,"contentType":18920,"locale":29},{"sys":18917},{"type":12,"linkType":13,"id":14},{"sys":18919},{"id":21,"type":12,"linkType":22},{"sys":18921},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18923,"metaTitle":374,"metaDescription":375,"mainTitle":18924,"subtitle":393,"heroImage":18939,"ctaButton":416,"ctaLink":417},[373],{"data":18925,"content":18926,"nodeType":74},{},[18927,18933],{"data":18928,"content":18929,"nodeType":78},{},[18930],{"data":18931,"marks":18932,"value":385,"nodeType":82},{},[],{"data":18934,"content":18935,"nodeType":87},{},[18936],{"data":18937,"marks":18938,"value":392,"nodeType":82},{},[],{"metadata":18940,"sys":18943,"fields":18948},{"tags":18941,"concepts":18942},[],[],{"space":18944,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18946,"publishedVersion":62,"revision":44,"locale":29},{"sys":18945},{"type":12,"linkType":13,"id":14},{"sys":18947},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18949},{"url":408,"details":18950,"fileName":414,"contentType":415},{"size":410,"image":18951},{"width":412,"height":413},{"sys":18953,"fields":18956},{"id":18954,"createdAt":18955},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":18957,"slug":18958,"articleIntro":-1,"category":18959},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[18960],{"metadata":18961,"sys":18964,"fields":18971},{"tags":18962,"concepts":18963},[],[],{"space":18965,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18967,"publishedVersion":364,"revision":62,"contentType":18969,"locale":29},{"sys":18966},{"type":12,"linkType":13,"id":14},{"sys":18968},{"id":21,"type":12,"linkType":22},{"sys":18970},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18972,"metaTitle":374,"metaDescription":375,"mainTitle":18973,"subtitle":393,"heroImage":18988,"ctaButton":416,"ctaLink":417},[373],{"data":18974,"content":18975,"nodeType":74},{},[18976,18982],{"data":18977,"content":18978,"nodeType":78},{},[18979],{"data":18980,"marks":18981,"value":385,"nodeType":82},{},[],{"data":18983,"content":18984,"nodeType":87},{},[18985],{"data":18986,"marks":18987,"value":392,"nodeType":82},{},[],{"metadata":18989,"sys":18992,"fields":18997},{"tags":18990,"concepts":18991},[],[],{"space":18993,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":18995,"publishedVersion":62,"revision":44,"locale":29},{"sys":18994},{"type":12,"linkType":13,"id":14},{"sys":18996},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":18998},{"url":408,"details":18999,"fileName":414,"contentType":415},{"size":410,"image":19000},{"width":412,"height":413},{"sys":19002,"fields":19005},{"id":19003,"createdAt":19004},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":19006,"slug":19007,"articleIntro":-1,"category":19008},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[19009],{"metadata":19010,"sys":19013,"fields":19020},{"tags":19011,"concepts":19012},[],[],{"space":19014,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19016,"publishedVersion":364,"revision":62,"contentType":19018,"locale":29},{"sys":19015},{"type":12,"linkType":13,"id":14},{"sys":19017},{"id":21,"type":12,"linkType":22},{"sys":19019},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19021,"metaTitle":374,"metaDescription":375,"mainTitle":19022,"subtitle":393,"heroImage":19037,"ctaButton":416,"ctaLink":417},[373],{"data":19023,"content":19024,"nodeType":74},{},[19025,19031],{"data":19026,"content":19027,"nodeType":78},{},[19028],{"data":19029,"marks":19030,"value":385,"nodeType":82},{},[],{"data":19032,"content":19033,"nodeType":87},{},[19034],{"data":19035,"marks":19036,"value":392,"nodeType":82},{},[],{"metadata":19038,"sys":19041,"fields":19046},{"tags":19039,"concepts":19040},[],[],{"space":19042,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19044,"publishedVersion":62,"revision":44,"locale":29},{"sys":19043},{"type":12,"linkType":13,"id":14},{"sys":19045},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19047},{"url":408,"details":19048,"fileName":414,"contentType":415},{"size":410,"image":19049},{"width":412,"height":413},{"sys":19051,"fields":19054},{"id":19052,"createdAt":19053},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":19055,"slug":19056,"articleIntro":-1,"category":19057},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[19058],{"metadata":19059,"sys":19062,"fields":19069},{"tags":19060,"concepts":19061},[],[],{"space":19063,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19065,"publishedVersion":364,"revision":62,"contentType":19067,"locale":29},{"sys":19064},{"type":12,"linkType":13,"id":14},{"sys":19066},{"id":21,"type":12,"linkType":22},{"sys":19068},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19070,"metaTitle":374,"metaDescription":375,"mainTitle":19071,"subtitle":393,"heroImage":19086,"ctaButton":416,"ctaLink":417},[373],{"data":19072,"content":19073,"nodeType":74},{},[19074,19080],{"data":19075,"content":19076,"nodeType":78},{},[19077],{"data":19078,"marks":19079,"value":385,"nodeType":82},{},[],{"data":19081,"content":19082,"nodeType":87},{},[19083],{"data":19084,"marks":19085,"value":392,"nodeType":82},{},[],{"metadata":19087,"sys":19090,"fields":19095},{"tags":19088,"concepts":19089},[],[],{"space":19091,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19093,"publishedVersion":62,"revision":44,"locale":29},{"sys":19092},{"type":12,"linkType":13,"id":14},{"sys":19094},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19096},{"url":408,"details":19097,"fileName":414,"contentType":415},{"size":410,"image":19098},{"width":412,"height":413},{"sys":19100,"fields":19103},{"id":19101,"createdAt":19102},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":19104,"slug":19105,"articleIntro":-1,"category":19106},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[19107],{"metadata":19108,"sys":19111,"fields":19118},{"tags":19109,"concepts":19110},[],[],{"space":19112,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19114,"publishedVersion":364,"revision":62,"contentType":19116,"locale":29},{"sys":19113},{"type":12,"linkType":13,"id":14},{"sys":19115},{"id":21,"type":12,"linkType":22},{"sys":19117},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19119,"metaTitle":374,"metaDescription":375,"mainTitle":19120,"subtitle":393,"heroImage":19135,"ctaButton":416,"ctaLink":417},[373],{"data":19121,"content":19122,"nodeType":74},{},[19123,19129],{"data":19124,"content":19125,"nodeType":78},{},[19126],{"data":19127,"marks":19128,"value":385,"nodeType":82},{},[],{"data":19130,"content":19131,"nodeType":87},{},[19132],{"data":19133,"marks":19134,"value":392,"nodeType":82},{},[],{"metadata":19136,"sys":19139,"fields":19144},{"tags":19137,"concepts":19138},[],[],{"space":19140,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19142,"publishedVersion":62,"revision":44,"locale":29},{"sys":19141},{"type":12,"linkType":13,"id":14},{"sys":19143},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19145},{"url":408,"details":19146,"fileName":414,"contentType":415},{"size":410,"image":19147},{"width":412,"height":413},{"sys":19149,"fields":19152},{"id":19150,"createdAt":19151},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":19153,"slug":19154,"articleIntro":19153,"category":19155},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[19156],{"metadata":19157,"sys":19160,"fields":19167},{"tags":19158,"concepts":19159},[],[],{"space":19161,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19163,"publishedVersion":364,"revision":62,"contentType":19165,"locale":29},{"sys":19162},{"type":12,"linkType":13,"id":14},{"sys":19164},{"id":21,"type":12,"linkType":22},{"sys":19166},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19168,"metaTitle":374,"metaDescription":375,"mainTitle":19169,"subtitle":393,"heroImage":19184,"ctaButton":416,"ctaLink":417},[373],{"data":19170,"content":19171,"nodeType":74},{},[19172,19178],{"data":19173,"content":19174,"nodeType":78},{},[19175],{"data":19176,"marks":19177,"value":385,"nodeType":82},{},[],{"data":19179,"content":19180,"nodeType":87},{},[19181],{"data":19182,"marks":19183,"value":392,"nodeType":82},{},[],{"metadata":19185,"sys":19188,"fields":19193},{"tags":19186,"concepts":19187},[],[],{"space":19189,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19191,"publishedVersion":62,"revision":44,"locale":29},{"sys":19190},{"type":12,"linkType":13,"id":14},{"sys":19192},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19194},{"url":408,"details":19195,"fileName":414,"contentType":415},{"size":410,"image":19196},{"width":412,"height":413},{"sys":19198,"fields":19201},{"id":19199,"createdAt":19200},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":19202,"slug":19203,"articleIntro":19202,"category":19204},"6358 - Autres droits","compte-6358-autres-droits",[19205],{"metadata":19206,"sys":19209,"fields":19216},{"tags":19207,"concepts":19208},[],[],{"space":19210,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19212,"publishedVersion":364,"revision":62,"contentType":19214,"locale":29},{"sys":19211},{"type":12,"linkType":13,"id":14},{"sys":19213},{"id":21,"type":12,"linkType":22},{"sys":19215},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19217,"metaTitle":374,"metaDescription":375,"mainTitle":19218,"subtitle":393,"heroImage":19233,"ctaButton":416,"ctaLink":417},[373],{"data":19219,"content":19220,"nodeType":74},{},[19221,19227],{"data":19222,"content":19223,"nodeType":78},{},[19224],{"data":19225,"marks":19226,"value":385,"nodeType":82},{},[],{"data":19228,"content":19229,"nodeType":87},{},[19230],{"data":19231,"marks":19232,"value":392,"nodeType":82},{},[],{"metadata":19234,"sys":19237,"fields":19242},{"tags":19235,"concepts":19236},[],[],{"space":19238,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19240,"publishedVersion":62,"revision":44,"locale":29},{"sys":19239},{"type":12,"linkType":13,"id":14},{"sys":19241},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19243},{"url":408,"details":19244,"fileName":414,"contentType":415},{"size":410,"image":19245},{"width":412,"height":413},{"sys":19247,"fields":19250},{"id":19248,"createdAt":19249},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":19251,"slug":19252,"articleIntro":19251,"category":19253},"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",[19254],{"metadata":19255,"sys":19258,"fields":19265},{"tags":19256,"concepts":19257},[],[],{"space":19259,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19261,"publishedVersion":364,"revision":62,"contentType":19263,"locale":29},{"sys":19260},{"type":12,"linkType":13,"id":14},{"sys":19262},{"id":21,"type":12,"linkType":22},{"sys":19264},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19266,"metaTitle":374,"metaDescription":375,"mainTitle":19267,"subtitle":393,"heroImage":19282,"ctaButton":416,"ctaLink":417},[373],{"data":19268,"content":19269,"nodeType":74},{},[19270,19276],{"data":19271,"content":19272,"nodeType":78},{},[19273],{"data":19274,"marks":19275,"value":385,"nodeType":82},{},[],{"data":19277,"content":19278,"nodeType":87},{},[19279],{"data":19280,"marks":19281,"value":392,"nodeType":82},{},[],{"metadata":19283,"sys":19286,"fields":19291},{"tags":19284,"concepts":19285},[],[],{"space":19287,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19289,"publishedVersion":62,"revision":44,"locale":29},{"sys":19288},{"type":12,"linkType":13,"id":14},{"sys":19290},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19292},{"url":408,"details":19293,"fileName":414,"contentType":415},{"size":410,"image":19294},{"width":412,"height":413},{"sys":19296,"fields":19299},{"id":19297,"createdAt":19298},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":19300,"slug":19301,"articleIntro":19300,"category":19302},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[19303],{"metadata":19304,"sys":19307,"fields":19314},{"tags":19305,"concepts":19306},[],[],{"space":19308,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19310,"publishedVersion":364,"revision":62,"contentType":19312,"locale":29},{"sys":19309},{"type":12,"linkType":13,"id":14},{"sys":19311},{"id":21,"type":12,"linkType":22},{"sys":19313},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19315,"metaTitle":374,"metaDescription":375,"mainTitle":19316,"subtitle":393,"heroImage":19331,"ctaButton":416,"ctaLink":417},[373],{"data":19317,"content":19318,"nodeType":74},{},[19319,19325],{"data":19320,"content":19321,"nodeType":78},{},[19322],{"data":19323,"marks":19324,"value":385,"nodeType":82},{},[],{"data":19326,"content":19327,"nodeType":87},{},[19328],{"data":19329,"marks":19330,"value":392,"nodeType":82},{},[],{"metadata":19332,"sys":19335,"fields":19340},{"tags":19333,"concepts":19334},[],[],{"space":19336,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19338,"publishedVersion":62,"revision":44,"locale":29},{"sys":19337},{"type":12,"linkType":13,"id":14},{"sys":19339},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19341},{"url":408,"details":19342,"fileName":414,"contentType":415},{"size":410,"image":19343},{"width":412,"height":413},{"sys":19345,"fields":19348},{"id":19346,"createdAt":19347},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19349,"slug":19350,"articleIntro":19349,"category":19351},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19352],{"metadata":19353,"sys":19356,"fields":19363},{"tags":19354,"concepts":19355},[],[],{"space":19357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19359,"publishedVersion":364,"revision":62,"contentType":19361,"locale":29},{"sys":19358},{"type":12,"linkType":13,"id":14},{"sys":19360},{"id":21,"type":12,"linkType":22},{"sys":19362},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19364,"metaTitle":374,"metaDescription":375,"mainTitle":19365,"subtitle":393,"heroImage":19380,"ctaButton":416,"ctaLink":417},[373],{"data":19366,"content":19367,"nodeType":74},{},[19368,19374],{"data":19369,"content":19370,"nodeType":78},{},[19371],{"data":19372,"marks":19373,"value":385,"nodeType":82},{},[],{"data":19375,"content":19376,"nodeType":87},{},[19377],{"data":19378,"marks":19379,"value":392,"nodeType":82},{},[],{"metadata":19381,"sys":19384,"fields":19389},{"tags":19382,"concepts":19383},[],[],{"space":19385,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19387,"publishedVersion":62,"revision":44,"locale":29},{"sys":19386},{"type":12,"linkType":13,"id":14},{"sys":19388},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19390},{"url":408,"details":19391,"fileName":414,"contentType":415},{"size":410,"image":19392},{"width":412,"height":413},{"sys":19394,"fields":19397},{"id":19395,"createdAt":19396},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":19398,"slug":19399,"articleIntro":19398,"category":19400},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[19401],{"metadata":19402,"sys":19405,"fields":19412},{"tags":19403,"concepts":19404},[],[],{"space":19406,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19408,"publishedVersion":364,"revision":62,"contentType":19410,"locale":29},{"sys":19407},{"type":12,"linkType":13,"id":14},{"sys":19409},{"id":21,"type":12,"linkType":22},{"sys":19411},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19413,"metaTitle":374,"metaDescription":375,"mainTitle":19414,"subtitle":393,"heroImage":19429,"ctaButton":416,"ctaLink":417},[373],{"data":19415,"content":19416,"nodeType":74},{},[19417,19423],{"data":19418,"content":19419,"nodeType":78},{},[19420],{"data":19421,"marks":19422,"value":385,"nodeType":82},{},[],{"data":19424,"content":19425,"nodeType":87},{},[19426],{"data":19427,"marks":19428,"value":392,"nodeType":82},{},[],{"metadata":19430,"sys":19433,"fields":19438},{"tags":19431,"concepts":19432},[],[],{"space":19434,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19436,"publishedVersion":62,"revision":44,"locale":29},{"sys":19435},{"type":12,"linkType":13,"id":14},{"sys":19437},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19439},{"url":408,"details":19440,"fileName":414,"contentType":415},{"size":410,"image":19441},{"width":412,"height":413},{"sys":19443,"fields":19446},{"id":19444,"createdAt":19445},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":19447,"slug":19448,"articleIntro":19449,"category":19450},"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.",[19451],{"metadata":19452,"sys":19455,"fields":19462},{"tags":19453,"concepts":19454},[],[],{"space":19456,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19458,"publishedVersion":364,"revision":62,"contentType":19460,"locale":29},{"sys":19457},{"type":12,"linkType":13,"id":14},{"sys":19459},{"id":21,"type":12,"linkType":22},{"sys":19461},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19463,"metaTitle":374,"metaDescription":375,"mainTitle":19464,"subtitle":393,"heroImage":19479,"ctaButton":416,"ctaLink":417},[373],{"data":19465,"content":19466,"nodeType":74},{},[19467,19473],{"data":19468,"content":19469,"nodeType":78},{},[19470],{"data":19471,"marks":19472,"value":385,"nodeType":82},{},[],{"data":19474,"content":19475,"nodeType":87},{},[19476],{"data":19477,"marks":19478,"value":392,"nodeType":82},{},[],{"metadata":19480,"sys":19483,"fields":19488},{"tags":19481,"concepts":19482},[],[],{"space":19484,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19486,"publishedVersion":62,"revision":44,"locale":29},{"sys":19485},{"type":12,"linkType":13,"id":14},{"sys":19487},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19489},{"url":408,"details":19490,"fileName":414,"contentType":415},{"size":410,"image":19491},{"width":412,"height":413},{"sys":19493,"fields":19496},{"id":19494,"createdAt":19495},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":19497,"slug":19498,"articleIntro":19497,"category":19499},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[19500],{"metadata":19501,"sys":19504,"fields":19511},{"tags":19502,"concepts":19503},[],[],{"space":19505,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19507,"publishedVersion":364,"revision":62,"contentType":19509,"locale":29},{"sys":19506},{"type":12,"linkType":13,"id":14},{"sys":19508},{"id":21,"type":12,"linkType":22},{"sys":19510},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19512,"metaTitle":374,"metaDescription":375,"mainTitle":19513,"subtitle":393,"heroImage":19528,"ctaButton":416,"ctaLink":417},[373],{"data":19514,"content":19515,"nodeType":74},{},[19516,19522],{"data":19517,"content":19518,"nodeType":78},{},[19519],{"data":19520,"marks":19521,"value":385,"nodeType":82},{},[],{"data":19523,"content":19524,"nodeType":87},{},[19525],{"data":19526,"marks":19527,"value":392,"nodeType":82},{},[],{"metadata":19529,"sys":19532,"fields":19537},{"tags":19530,"concepts":19531},[],[],{"space":19533,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19535,"publishedVersion":62,"revision":44,"locale":29},{"sys":19534},{"type":12,"linkType":13,"id":14},{"sys":19536},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19538},{"url":408,"details":19539,"fileName":414,"contentType":415},{"size":410,"image":19540},{"width":412,"height":413},{"sys":19542,"fields":19545},{"id":19543,"createdAt":19544},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":19546,"slug":19547,"articleIntro":-1,"category":19548},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[19549],{"metadata":19550,"sys":19553,"fields":19560},{"tags":19551,"concepts":19552},[],[],{"space":19554,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19556,"publishedVersion":364,"revision":62,"contentType":19558,"locale":29},{"sys":19555},{"type":12,"linkType":13,"id":14},{"sys":19557},{"id":21,"type":12,"linkType":22},{"sys":19559},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19561,"metaTitle":374,"metaDescription":375,"mainTitle":19562,"subtitle":393,"heroImage":19577,"ctaButton":416,"ctaLink":417},[373],{"data":19563,"content":19564,"nodeType":74},{},[19565,19571],{"data":19566,"content":19567,"nodeType":78},{},[19568],{"data":19569,"marks":19570,"value":385,"nodeType":82},{},[],{"data":19572,"content":19573,"nodeType":87},{},[19574],{"data":19575,"marks":19576,"value":392,"nodeType":82},{},[],{"metadata":19578,"sys":19581,"fields":19586},{"tags":19579,"concepts":19580},[],[],{"space":19582,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19584,"publishedVersion":62,"revision":44,"locale":29},{"sys":19583},{"type":12,"linkType":13,"id":14},{"sys":19585},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19587},{"url":408,"details":19588,"fileName":414,"contentType":415},{"size":410,"image":19589},{"width":412,"height":413},{"sys":19591,"fields":19594},{"id":19592,"createdAt":19593},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":19595,"slug":19596,"articleIntro":19595,"category":19597},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[19598],{"metadata":19599,"sys":19602,"fields":19609},{"tags":19600,"concepts":19601},[],[],{"space":19603,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19605,"publishedVersion":364,"revision":62,"contentType":19607,"locale":29},{"sys":19604},{"type":12,"linkType":13,"id":14},{"sys":19606},{"id":21,"type":12,"linkType":22},{"sys":19608},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19610,"metaTitle":374,"metaDescription":375,"mainTitle":19611,"subtitle":393,"heroImage":19626,"ctaButton":416,"ctaLink":417},[373],{"data":19612,"content":19613,"nodeType":74},{},[19614,19620],{"data":19615,"content":19616,"nodeType":78},{},[19617],{"data":19618,"marks":19619,"value":385,"nodeType":82},{},[],{"data":19621,"content":19622,"nodeType":87},{},[19623],{"data":19624,"marks":19625,"value":392,"nodeType":82},{},[],{"metadata":19627,"sys":19630,"fields":19635},{"tags":19628,"concepts":19629},[],[],{"space":19631,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19633,"publishedVersion":62,"revision":44,"locale":29},{"sys":19632},{"type":12,"linkType":13,"id":14},{"sys":19634},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19636},{"url":408,"details":19637,"fileName":414,"contentType":415},{"size":410,"image":19638},{"width":412,"height":413},{"sys":19640,"fields":19643},{"id":19641,"createdAt":19642},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":19644,"slug":19645,"articleIntro":-1,"category":19646},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[19647],{"metadata":19648,"sys":19651,"fields":19658},{"tags":19649,"concepts":19650},[],[],{"space":19652,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19654,"publishedVersion":364,"revision":62,"contentType":19656,"locale":29},{"sys":19653},{"type":12,"linkType":13,"id":14},{"sys":19655},{"id":21,"type":12,"linkType":22},{"sys":19657},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19659,"metaTitle":374,"metaDescription":375,"mainTitle":19660,"subtitle":393,"heroImage":19675,"ctaButton":416,"ctaLink":417},[373],{"data":19661,"content":19662,"nodeType":74},{},[19663,19669],{"data":19664,"content":19665,"nodeType":78},{},[19666],{"data":19667,"marks":19668,"value":385,"nodeType":82},{},[],{"data":19670,"content":19671,"nodeType":87},{},[19672],{"data":19673,"marks":19674,"value":392,"nodeType":82},{},[],{"metadata":19676,"sys":19679,"fields":19684},{"tags":19677,"concepts":19678},[],[],{"space":19680,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19682,"publishedVersion":62,"revision":44,"locale":29},{"sys":19681},{"type":12,"linkType":13,"id":14},{"sys":19683},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19685},{"url":408,"details":19686,"fileName":414,"contentType":415},{"size":410,"image":19687},{"width":412,"height":413},{"sys":19689,"fields":19692},{"id":19690,"createdAt":19691},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":19693,"slug":19694,"articleIntro":19693,"category":19695},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[19696],{"metadata":19697,"sys":19700,"fields":19707},{"tags":19698,"concepts":19699},[],[],{"space":19701,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19703,"publishedVersion":364,"revision":62,"contentType":19705,"locale":29},{"sys":19702},{"type":12,"linkType":13,"id":14},{"sys":19704},{"id":21,"type":12,"linkType":22},{"sys":19706},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19708,"metaTitle":374,"metaDescription":375,"mainTitle":19709,"subtitle":393,"heroImage":19724,"ctaButton":416,"ctaLink":417},[373],{"data":19710,"content":19711,"nodeType":74},{},[19712,19718],{"data":19713,"content":19714,"nodeType":78},{},[19715],{"data":19716,"marks":19717,"value":385,"nodeType":82},{},[],{"data":19719,"content":19720,"nodeType":87},{},[19721],{"data":19722,"marks":19723,"value":392,"nodeType":82},{},[],{"metadata":19725,"sys":19728,"fields":19733},{"tags":19726,"concepts":19727},[],[],{"space":19729,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19731,"publishedVersion":62,"revision":44,"locale":29},{"sys":19730},{"type":12,"linkType":13,"id":14},{"sys":19732},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19734},{"url":408,"details":19735,"fileName":414,"contentType":415},{"size":410,"image":19736},{"width":412,"height":413},{"sys":19738,"fields":19741},{"id":19739,"createdAt":19740},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":19742,"slug":19743,"articleIntro":19742,"category":19744},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[19745],{"metadata":19746,"sys":19749,"fields":19756},{"tags":19747,"concepts":19748},[],[],{"space":19750,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19752,"publishedVersion":364,"revision":62,"contentType":19754,"locale":29},{"sys":19751},{"type":12,"linkType":13,"id":14},{"sys":19753},{"id":21,"type":12,"linkType":22},{"sys":19755},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19757,"metaTitle":374,"metaDescription":375,"mainTitle":19758,"subtitle":393,"heroImage":19773,"ctaButton":416,"ctaLink":417},[373],{"data":19759,"content":19760,"nodeType":74},{},[19761,19767],{"data":19762,"content":19763,"nodeType":78},{},[19764],{"data":19765,"marks":19766,"value":385,"nodeType":82},{},[],{"data":19768,"content":19769,"nodeType":87},{},[19770],{"data":19771,"marks":19772,"value":392,"nodeType":82},{},[],{"metadata":19774,"sys":19777,"fields":19782},{"tags":19775,"concepts":19776},[],[],{"space":19778,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19780,"publishedVersion":62,"revision":44,"locale":29},{"sys":19779},{"type":12,"linkType":13,"id":14},{"sys":19781},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19783},{"url":408,"details":19784,"fileName":414,"contentType":415},{"size":410,"image":19785},{"width":412,"height":413},{"sys":19787,"fields":19790},{"id":19788,"createdAt":19789},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":19791,"slug":19792,"articleIntro":19791,"category":19793},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[19794],{"metadata":19795,"sys":19798,"fields":19805},{"tags":19796,"concepts":19797},[],[],{"space":19799,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19801,"publishedVersion":364,"revision":62,"contentType":19803,"locale":29},{"sys":19800},{"type":12,"linkType":13,"id":14},{"sys":19802},{"id":21,"type":12,"linkType":22},{"sys":19804},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19806,"metaTitle":374,"metaDescription":375,"mainTitle":19807,"subtitle":393,"heroImage":19822,"ctaButton":416,"ctaLink":417},[373],{"data":19808,"content":19809,"nodeType":74},{},[19810,19816],{"data":19811,"content":19812,"nodeType":78},{},[19813],{"data":19814,"marks":19815,"value":385,"nodeType":82},{},[],{"data":19817,"content":19818,"nodeType":87},{},[19819],{"data":19820,"marks":19821,"value":392,"nodeType":82},{},[],{"metadata":19823,"sys":19826,"fields":19831},{"tags":19824,"concepts":19825},[],[],{"space":19827,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19829,"publishedVersion":62,"revision":44,"locale":29},{"sys":19828},{"type":12,"linkType":13,"id":14},{"sys":19830},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19832},{"url":408,"details":19833,"fileName":414,"contentType":415},{"size":410,"image":19834},{"width":412,"height":413},{"sys":19836,"fields":19839},{"id":19837,"createdAt":19838},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":19840,"slug":19841,"articleIntro":19840,"category":19842},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[19843],{"metadata":19844,"sys":19847,"fields":19854},{"tags":19845,"concepts":19846},[],[],{"space":19848,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19850,"publishedVersion":364,"revision":62,"contentType":19852,"locale":29},{"sys":19849},{"type":12,"linkType":13,"id":14},{"sys":19851},{"id":21,"type":12,"linkType":22},{"sys":19853},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19855,"metaTitle":374,"metaDescription":375,"mainTitle":19856,"subtitle":393,"heroImage":19871,"ctaButton":416,"ctaLink":417},[373],{"data":19857,"content":19858,"nodeType":74},{},[19859,19865],{"data":19860,"content":19861,"nodeType":78},{},[19862],{"data":19863,"marks":19864,"value":385,"nodeType":82},{},[],{"data":19866,"content":19867,"nodeType":87},{},[19868],{"data":19869,"marks":19870,"value":392,"nodeType":82},{},[],{"metadata":19872,"sys":19875,"fields":19880},{"tags":19873,"concepts":19874},[],[],{"space":19876,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19878,"publishedVersion":62,"revision":44,"locale":29},{"sys":19877},{"type":12,"linkType":13,"id":14},{"sys":19879},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19881},{"url":408,"details":19882,"fileName":414,"contentType":415},{"size":410,"image":19883},{"width":412,"height":413},{"sys":19885,"fields":19888},{"id":19886,"createdAt":19887},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":19889,"slug":19890,"articleIntro":19889,"category":19891},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[19892],{"metadata":19893,"sys":19896,"fields":19903},{"tags":19894,"concepts":19895},[],[],{"space":19897,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19899,"publishedVersion":364,"revision":62,"contentType":19901,"locale":29},{"sys":19898},{"type":12,"linkType":13,"id":14},{"sys":19900},{"id":21,"type":12,"linkType":22},{"sys":19902},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19904,"metaTitle":374,"metaDescription":375,"mainTitle":19905,"subtitle":393,"heroImage":19920,"ctaButton":416,"ctaLink":417},[373],{"data":19906,"content":19907,"nodeType":74},{},[19908,19914],{"data":19909,"content":19910,"nodeType":78},{},[19911],{"data":19912,"marks":19913,"value":385,"nodeType":82},{},[],{"data":19915,"content":19916,"nodeType":87},{},[19917],{"data":19918,"marks":19919,"value":392,"nodeType":82},{},[],{"metadata":19921,"sys":19924,"fields":19929},{"tags":19922,"concepts":19923},[],[],{"space":19925,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19927,"publishedVersion":62,"revision":44,"locale":29},{"sys":19926},{"type":12,"linkType":13,"id":14},{"sys":19928},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19930},{"url":408,"details":19931,"fileName":414,"contentType":415},{"size":410,"image":19932},{"width":412,"height":413},{"sys":19934,"fields":19937},{"id":19935,"createdAt":19936},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":19938,"slug":19939,"articleIntro":19940,"category":19941},"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",[19942],{"metadata":19943,"sys":19946,"fields":19953},{"tags":19944,"concepts":19945},[],[],{"space":19947,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19949,"publishedVersion":364,"revision":62,"contentType":19951,"locale":29},{"sys":19948},{"type":12,"linkType":13,"id":14},{"sys":19950},{"id":21,"type":12,"linkType":22},{"sys":19952},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19954,"metaTitle":374,"metaDescription":375,"mainTitle":19955,"subtitle":393,"heroImage":19970,"ctaButton":416,"ctaLink":417},[373],{"data":19956,"content":19957,"nodeType":74},{},[19958,19964],{"data":19959,"content":19960,"nodeType":78},{},[19961],{"data":19962,"marks":19963,"value":385,"nodeType":82},{},[],{"data":19965,"content":19966,"nodeType":87},{},[19967],{"data":19968,"marks":19969,"value":392,"nodeType":82},{},[],{"metadata":19971,"sys":19974,"fields":19979},{"tags":19972,"concepts":19973},[],[],{"space":19975,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":19977,"publishedVersion":62,"revision":44,"locale":29},{"sys":19976},{"type":12,"linkType":13,"id":14},{"sys":19978},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":19980},{"url":408,"details":19981,"fileName":414,"contentType":415},{"size":410,"image":19982},{"width":412,"height":413},{"sys":19984,"fields":19987},{"id":19985,"createdAt":19986},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":19988,"slug":19989,"articleIntro":19988,"category":19990},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[19991],{"metadata":19992,"sys":19995,"fields":20002},{"tags":19993,"concepts":19994},[],[],{"space":19996,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19998,"publishedVersion":364,"revision":62,"contentType":20000,"locale":29},{"sys":19997},{"type":12,"linkType":13,"id":14},{"sys":19999},{"id":21,"type":12,"linkType":22},{"sys":20001},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20003,"metaTitle":374,"metaDescription":375,"mainTitle":20004,"subtitle":393,"heroImage":20019,"ctaButton":416,"ctaLink":417},[373],{"data":20005,"content":20006,"nodeType":74},{},[20007,20013],{"data":20008,"content":20009,"nodeType":78},{},[20010],{"data":20011,"marks":20012,"value":385,"nodeType":82},{},[],{"data":20014,"content":20015,"nodeType":87},{},[20016],{"data":20017,"marks":20018,"value":392,"nodeType":82},{},[],{"metadata":20020,"sys":20023,"fields":20028},{"tags":20021,"concepts":20022},[],[],{"space":20024,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20026,"publishedVersion":62,"revision":44,"locale":29},{"sys":20025},{"type":12,"linkType":13,"id":14},{"sys":20027},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20029},{"url":408,"details":20030,"fileName":414,"contentType":415},{"size":410,"image":20031},{"width":412,"height":413},{"sys":20033,"fields":20036},{"id":20034,"createdAt":20035},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":20037,"slug":20038,"articleIntro":20037,"category":20039},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[20040],{"metadata":20041,"sys":20044,"fields":20051},{"tags":20042,"concepts":20043},[],[],{"space":20045,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20047,"publishedVersion":364,"revision":62,"contentType":20049,"locale":29},{"sys":20046},{"type":12,"linkType":13,"id":14},{"sys":20048},{"id":21,"type":12,"linkType":22},{"sys":20050},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20052,"metaTitle":374,"metaDescription":375,"mainTitle":20053,"subtitle":393,"heroImage":20068,"ctaButton":416,"ctaLink":417},[373],{"data":20054,"content":20055,"nodeType":74},{},[20056,20062],{"data":20057,"content":20058,"nodeType":78},{},[20059],{"data":20060,"marks":20061,"value":385,"nodeType":82},{},[],{"data":20063,"content":20064,"nodeType":87},{},[20065],{"data":20066,"marks":20067,"value":392,"nodeType":82},{},[],{"metadata":20069,"sys":20072,"fields":20077},{"tags":20070,"concepts":20071},[],[],{"space":20073,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20075,"publishedVersion":62,"revision":44,"locale":29},{"sys":20074},{"type":12,"linkType":13,"id":14},{"sys":20076},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20078},{"url":408,"details":20079,"fileName":414,"contentType":415},{"size":410,"image":20080},{"width":412,"height":413},{"sys":20082,"fields":20085},{"id":20083,"createdAt":20084},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20086,"slug":20087,"articleIntro":20086,"category":20088},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20089],{"metadata":20090,"sys":20093,"fields":20100},{"tags":20091,"concepts":20092},[],[],{"space":20094,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20096,"publishedVersion":364,"revision":62,"contentType":20098,"locale":29},{"sys":20095},{"type":12,"linkType":13,"id":14},{"sys":20097},{"id":21,"type":12,"linkType":22},{"sys":20099},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20101,"metaTitle":374,"metaDescription":375,"mainTitle":20102,"subtitle":393,"heroImage":20117,"ctaButton":416,"ctaLink":417},[373],{"data":20103,"content":20104,"nodeType":74},{},[20105,20111],{"data":20106,"content":20107,"nodeType":78},{},[20108],{"data":20109,"marks":20110,"value":385,"nodeType":82},{},[],{"data":20112,"content":20113,"nodeType":87},{},[20114],{"data":20115,"marks":20116,"value":392,"nodeType":82},{},[],{"metadata":20118,"sys":20121,"fields":20126},{"tags":20119,"concepts":20120},[],[],{"space":20122,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20124,"publishedVersion":62,"revision":44,"locale":29},{"sys":20123},{"type":12,"linkType":13,"id":14},{"sys":20125},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20127},{"url":408,"details":20128,"fileName":414,"contentType":415},{"size":410,"image":20129},{"width":412,"height":413},{"sys":20131,"fields":20134},{"id":20132,"createdAt":20133},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":20135,"slug":20136,"articleIntro":20135,"category":20137},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[20138],{"metadata":20139,"sys":20142,"fields":20149},{"tags":20140,"concepts":20141},[],[],{"space":20143,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20145,"publishedVersion":364,"revision":62,"contentType":20147,"locale":29},{"sys":20144},{"type":12,"linkType":13,"id":14},{"sys":20146},{"id":21,"type":12,"linkType":22},{"sys":20148},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20150,"metaTitle":374,"metaDescription":375,"mainTitle":20151,"subtitle":393,"heroImage":20166,"ctaButton":416,"ctaLink":417},[373],{"data":20152,"content":20153,"nodeType":74},{},[20154,20160],{"data":20155,"content":20156,"nodeType":78},{},[20157],{"data":20158,"marks":20159,"value":385,"nodeType":82},{},[],{"data":20161,"content":20162,"nodeType":87},{},[20163],{"data":20164,"marks":20165,"value":392,"nodeType":82},{},[],{"metadata":20167,"sys":20170,"fields":20175},{"tags":20168,"concepts":20169},[],[],{"space":20171,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20173,"publishedVersion":62,"revision":44,"locale":29},{"sys":20172},{"type":12,"linkType":13,"id":14},{"sys":20174},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20176},{"url":408,"details":20177,"fileName":414,"contentType":415},{"size":410,"image":20178},{"width":412,"height":413},{"sys":20180,"fields":20183},{"id":20181,"createdAt":20182},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":20184,"slug":20185,"articleIntro":20184,"category":20186},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[20187],{"metadata":20188,"sys":20191,"fields":20198},{"tags":20189,"concepts":20190},[],[],{"space":20192,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20194,"publishedVersion":364,"revision":62,"contentType":20196,"locale":29},{"sys":20193},{"type":12,"linkType":13,"id":14},{"sys":20195},{"id":21,"type":12,"linkType":22},{"sys":20197},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20199,"metaTitle":374,"metaDescription":375,"mainTitle":20200,"subtitle":393,"heroImage":20215,"ctaButton":416,"ctaLink":417},[373],{"data":20201,"content":20202,"nodeType":74},{},[20203,20209],{"data":20204,"content":20205,"nodeType":78},{},[20206],{"data":20207,"marks":20208,"value":385,"nodeType":82},{},[],{"data":20210,"content":20211,"nodeType":87},{},[20212],{"data":20213,"marks":20214,"value":392,"nodeType":82},{},[],{"metadata":20216,"sys":20219,"fields":20224},{"tags":20217,"concepts":20218},[],[],{"space":20220,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20222,"publishedVersion":62,"revision":44,"locale":29},{"sys":20221},{"type":12,"linkType":13,"id":14},{"sys":20223},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20225},{"url":408,"details":20226,"fileName":414,"contentType":415},{"size":410,"image":20227},{"width":412,"height":413},{"sys":20229,"fields":20232},{"id":20230,"createdAt":20231},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":20233,"slug":20234,"articleIntro":20233,"category":20235},"206 - Droit au bail","compte-206-droit-au-bail",[20236],{"metadata":20237,"sys":20240,"fields":20247},{"tags":20238,"concepts":20239},[],[],{"space":20241,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20243,"publishedVersion":364,"revision":62,"contentType":20245,"locale":29},{"sys":20242},{"type":12,"linkType":13,"id":14},{"sys":20244},{"id":21,"type":12,"linkType":22},{"sys":20246},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20248,"metaTitle":374,"metaDescription":375,"mainTitle":20249,"subtitle":393,"heroImage":20264,"ctaButton":416,"ctaLink":417},[373],{"data":20250,"content":20251,"nodeType":74},{},[20252,20258],{"data":20253,"content":20254,"nodeType":78},{},[20255],{"data":20256,"marks":20257,"value":385,"nodeType":82},{},[],{"data":20259,"content":20260,"nodeType":87},{},[20261],{"data":20262,"marks":20263,"value":392,"nodeType":82},{},[],{"metadata":20265,"sys":20268,"fields":20273},{"tags":20266,"concepts":20267},[],[],{"space":20269,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20271,"publishedVersion":62,"revision":44,"locale":29},{"sys":20270},{"type":12,"linkType":13,"id":14},{"sys":20272},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20274},{"url":408,"details":20275,"fileName":414,"contentType":415},{"size":410,"image":20276},{"width":412,"height":413},{"sys":20278,"fields":20281},{"id":20279,"createdAt":20280},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":20282,"slug":20283,"articleIntro":20282,"category":20284},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[20285],{"metadata":20286,"sys":20289,"fields":20296},{"tags":20287,"concepts":20288},[],[],{"space":20290,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20292,"publishedVersion":364,"revision":62,"contentType":20294,"locale":29},{"sys":20291},{"type":12,"linkType":13,"id":14},{"sys":20293},{"id":21,"type":12,"linkType":22},{"sys":20295},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20297,"metaTitle":374,"metaDescription":375,"mainTitle":20298,"subtitle":393,"heroImage":20313,"ctaButton":416,"ctaLink":417},[373],{"data":20299,"content":20300,"nodeType":74},{},[20301,20307],{"data":20302,"content":20303,"nodeType":78},{},[20304],{"data":20305,"marks":20306,"value":385,"nodeType":82},{},[],{"data":20308,"content":20309,"nodeType":87},{},[20310],{"data":20311,"marks":20312,"value":392,"nodeType":82},{},[],{"metadata":20314,"sys":20317,"fields":20322},{"tags":20315,"concepts":20316},[],[],{"space":20318,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20320,"publishedVersion":62,"revision":44,"locale":29},{"sys":20319},{"type":12,"linkType":13,"id":14},{"sys":20321},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20323},{"url":408,"details":20324,"fileName":414,"contentType":415},{"size":410,"image":20325},{"width":412,"height":413},{"sys":20327,"fields":20330},{"id":20328,"createdAt":20329},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":20331,"slug":20332,"articleIntro":20331,"category":20333},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[20334],{"metadata":20335,"sys":20338,"fields":20345},{"tags":20336,"concepts":20337},[],[],{"space":20339,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20341,"publishedVersion":364,"revision":62,"contentType":20343,"locale":29},{"sys":20340},{"type":12,"linkType":13,"id":14},{"sys":20342},{"id":21,"type":12,"linkType":22},{"sys":20344},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20346,"metaTitle":374,"metaDescription":375,"mainTitle":20347,"subtitle":393,"heroImage":20362,"ctaButton":416,"ctaLink":417},[373],{"data":20348,"content":20349,"nodeType":74},{},[20350,20356],{"data":20351,"content":20352,"nodeType":78},{},[20353],{"data":20354,"marks":20355,"value":385,"nodeType":82},{},[],{"data":20357,"content":20358,"nodeType":87},{},[20359],{"data":20360,"marks":20361,"value":392,"nodeType":82},{},[],{"metadata":20363,"sys":20366,"fields":20371},{"tags":20364,"concepts":20365},[],[],{"space":20367,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20369,"publishedVersion":62,"revision":44,"locale":29},{"sys":20368},{"type":12,"linkType":13,"id":14},{"sys":20370},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20372},{"url":408,"details":20373,"fileName":414,"contentType":415},{"size":410,"image":20374},{"width":412,"height":413},{"sys":20376,"fields":20379},{"id":20377,"createdAt":20378},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":20380,"slug":20381,"articleIntro":20380,"category":20382},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[20383],{"metadata":20384,"sys":20387,"fields":20394},{"tags":20385,"concepts":20386},[],[],{"space":20388,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20390,"publishedVersion":364,"revision":62,"contentType":20392,"locale":29},{"sys":20389},{"type":12,"linkType":13,"id":14},{"sys":20391},{"id":21,"type":12,"linkType":22},{"sys":20393},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20395,"metaTitle":374,"metaDescription":375,"mainTitle":20396,"subtitle":393,"heroImage":20411,"ctaButton":416,"ctaLink":417},[373],{"data":20397,"content":20398,"nodeType":74},{},[20399,20405],{"data":20400,"content":20401,"nodeType":78},{},[20402],{"data":20403,"marks":20404,"value":385,"nodeType":82},{},[],{"data":20406,"content":20407,"nodeType":87},{},[20408],{"data":20409,"marks":20410,"value":392,"nodeType":82},{},[],{"metadata":20412,"sys":20415,"fields":20420},{"tags":20413,"concepts":20414},[],[],{"space":20416,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20418,"publishedVersion":62,"revision":44,"locale":29},{"sys":20417},{"type":12,"linkType":13,"id":14},{"sys":20419},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20421},{"url":408,"details":20422,"fileName":414,"contentType":415},{"size":410,"image":20423},{"width":412,"height":413},{"sys":20425,"fields":20428},{"id":20426,"createdAt":20427},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":20429,"slug":20430,"articleIntro":20429,"category":20431},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[20432],{"metadata":20433,"sys":20436,"fields":20443},{"tags":20434,"concepts":20435},[],[],{"space":20437,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20439,"publishedVersion":364,"revision":62,"contentType":20441,"locale":29},{"sys":20438},{"type":12,"linkType":13,"id":14},{"sys":20440},{"id":21,"type":12,"linkType":22},{"sys":20442},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20444,"metaTitle":374,"metaDescription":375,"mainTitle":20445,"subtitle":393,"heroImage":20460,"ctaButton":416,"ctaLink":417},[373],{"data":20446,"content":20447,"nodeType":74},{},[20448,20454],{"data":20449,"content":20450,"nodeType":78},{},[20451],{"data":20452,"marks":20453,"value":385,"nodeType":82},{},[],{"data":20455,"content":20456,"nodeType":87},{},[20457],{"data":20458,"marks":20459,"value":392,"nodeType":82},{},[],{"metadata":20461,"sys":20464,"fields":20469},{"tags":20462,"concepts":20463},[],[],{"space":20465,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20467,"publishedVersion":62,"revision":44,"locale":29},{"sys":20466},{"type":12,"linkType":13,"id":14},{"sys":20468},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20470},{"url":408,"details":20471,"fileName":414,"contentType":415},{"size":410,"image":20472},{"width":412,"height":413},{"sys":20474,"fields":20477},{"id":20475,"createdAt":20476},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":20478,"slug":20479,"articleIntro":-1,"category":20480},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[20481],{"metadata":20482,"sys":20485,"fields":20492},{"tags":20483,"concepts":20484},[],[],{"space":20486,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20488,"publishedVersion":364,"revision":62,"contentType":20490,"locale":29},{"sys":20487},{"type":12,"linkType":13,"id":14},{"sys":20489},{"id":21,"type":12,"linkType":22},{"sys":20491},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20493,"metaTitle":374,"metaDescription":375,"mainTitle":20494,"subtitle":393,"heroImage":20509,"ctaButton":416,"ctaLink":417},[373],{"data":20495,"content":20496,"nodeType":74},{},[20497,20503],{"data":20498,"content":20499,"nodeType":78},{},[20500],{"data":20501,"marks":20502,"value":385,"nodeType":82},{},[],{"data":20504,"content":20505,"nodeType":87},{},[20506],{"data":20507,"marks":20508,"value":392,"nodeType":82},{},[],{"metadata":20510,"sys":20513,"fields":20518},{"tags":20511,"concepts":20512},[],[],{"space":20514,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20516,"publishedVersion":62,"revision":44,"locale":29},{"sys":20515},{"type":12,"linkType":13,"id":14},{"sys":20517},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20519},{"url":408,"details":20520,"fileName":414,"contentType":415},{"size":410,"image":20521},{"width":412,"height":413},{"sys":20523,"fields":20526},{"id":20524,"createdAt":20525},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":20527,"slug":20528,"articleIntro":20527,"category":20529},"331 - Produits en cours","compte-331-produits-en-cours",[20530],{"metadata":20531,"sys":20534,"fields":20541},{"tags":20532,"concepts":20533},[],[],{"space":20535,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20537,"publishedVersion":364,"revision":62,"contentType":20539,"locale":29},{"sys":20536},{"type":12,"linkType":13,"id":14},{"sys":20538},{"id":21,"type":12,"linkType":22},{"sys":20540},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20542,"metaTitle":374,"metaDescription":375,"mainTitle":20543,"subtitle":393,"heroImage":20558,"ctaButton":416,"ctaLink":417},[373],{"data":20544,"content":20545,"nodeType":74},{},[20546,20552],{"data":20547,"content":20548,"nodeType":78},{},[20549],{"data":20550,"marks":20551,"value":385,"nodeType":82},{},[],{"data":20553,"content":20554,"nodeType":87},{},[20555],{"data":20556,"marks":20557,"value":392,"nodeType":82},{},[],{"metadata":20559,"sys":20562,"fields":20567},{"tags":20560,"concepts":20561},[],[],{"space":20563,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20565,"publishedVersion":62,"revision":44,"locale":29},{"sys":20564},{"type":12,"linkType":13,"id":14},{"sys":20566},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20568},{"url":408,"details":20569,"fileName":414,"contentType":415},{"size":410,"image":20570},{"width":412,"height":413},{"sys":20572,"fields":20575},{"id":20573,"createdAt":20574},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":20576,"slug":20577,"articleIntro":20576,"category":20578},"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",[20579],{"metadata":20580,"sys":20583,"fields":20590},{"tags":20581,"concepts":20582},[],[],{"space":20584,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20586,"publishedVersion":364,"revision":62,"contentType":20588,"locale":29},{"sys":20585},{"type":12,"linkType":13,"id":14},{"sys":20587},{"id":21,"type":12,"linkType":22},{"sys":20589},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20591,"metaTitle":374,"metaDescription":375,"mainTitle":20592,"subtitle":393,"heroImage":20607,"ctaButton":416,"ctaLink":417},[373],{"data":20593,"content":20594,"nodeType":74},{},[20595,20601],{"data":20596,"content":20597,"nodeType":78},{},[20598],{"data":20599,"marks":20600,"value":385,"nodeType":82},{},[],{"data":20602,"content":20603,"nodeType":87},{},[20604],{"data":20605,"marks":20606,"value":392,"nodeType":82},{},[],{"metadata":20608,"sys":20611,"fields":20616},{"tags":20609,"concepts":20610},[],[],{"space":20612,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20614,"publishedVersion":62,"revision":44,"locale":29},{"sys":20613},{"type":12,"linkType":13,"id":14},{"sys":20615},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20617},{"url":408,"details":20618,"fileName":414,"contentType":415},{"size":410,"image":20619},{"width":412,"height":413},{"sys":20621,"fields":20624},{"id":20622,"createdAt":20623},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":20625,"slug":20626,"articleIntro":20625,"category":20627},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[20628],{"metadata":20629,"sys":20632,"fields":20639},{"tags":20630,"concepts":20631},[],[],{"space":20633,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20635,"publishedVersion":364,"revision":62,"contentType":20637,"locale":29},{"sys":20634},{"type":12,"linkType":13,"id":14},{"sys":20636},{"id":21,"type":12,"linkType":22},{"sys":20638},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20640,"metaTitle":374,"metaDescription":375,"mainTitle":20641,"subtitle":393,"heroImage":20656,"ctaButton":416,"ctaLink":417},[373],{"data":20642,"content":20643,"nodeType":74},{},[20644,20650],{"data":20645,"content":20646,"nodeType":78},{},[20647],{"data":20648,"marks":20649,"value":385,"nodeType":82},{},[],{"data":20651,"content":20652,"nodeType":87},{},[20653],{"data":20654,"marks":20655,"value":392,"nodeType":82},{},[],{"metadata":20657,"sys":20660,"fields":20665},{"tags":20658,"concepts":20659},[],[],{"space":20661,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20663,"publishedVersion":62,"revision":44,"locale":29},{"sys":20662},{"type":12,"linkType":13,"id":14},{"sys":20664},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20666},{"url":408,"details":20667,"fileName":414,"contentType":415},{"size":410,"image":20668},{"width":412,"height":413},{"sys":20670,"fields":20673},{"id":20671,"createdAt":20672},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":20674,"slug":20675,"articleIntro":20674,"category":20676},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[20677],{"metadata":20678,"sys":20681,"fields":20688},{"tags":20679,"concepts":20680},[],[],{"space":20682,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20684,"publishedVersion":364,"revision":62,"contentType":20686,"locale":29},{"sys":20683},{"type":12,"linkType":13,"id":14},{"sys":20685},{"id":21,"type":12,"linkType":22},{"sys":20687},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20689,"metaTitle":374,"metaDescription":375,"mainTitle":20690,"subtitle":393,"heroImage":20705,"ctaButton":416,"ctaLink":417},[373],{"data":20691,"content":20692,"nodeType":74},{},[20693,20699],{"data":20694,"content":20695,"nodeType":78},{},[20696],{"data":20697,"marks":20698,"value":385,"nodeType":82},{},[],{"data":20700,"content":20701,"nodeType":87},{},[20702],{"data":20703,"marks":20704,"value":392,"nodeType":82},{},[],{"metadata":20706,"sys":20709,"fields":20714},{"tags":20707,"concepts":20708},[],[],{"space":20710,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20712,"publishedVersion":62,"revision":44,"locale":29},{"sys":20711},{"type":12,"linkType":13,"id":14},{"sys":20713},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20715},{"url":408,"details":20716,"fileName":414,"contentType":415},{"size":410,"image":20717},{"width":412,"height":413},{"sys":20719,"fields":20722},{"id":20720,"createdAt":20721},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":20723,"slug":20724,"articleIntro":20723,"category":20725},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[20726],{"metadata":20727,"sys":20730,"fields":20737},{"tags":20728,"concepts":20729},[],[],{"space":20731,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20733,"publishedVersion":364,"revision":62,"contentType":20735,"locale":29},{"sys":20732},{"type":12,"linkType":13,"id":14},{"sys":20734},{"id":21,"type":12,"linkType":22},{"sys":20736},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20738,"metaTitle":374,"metaDescription":375,"mainTitle":20739,"subtitle":393,"heroImage":20754,"ctaButton":416,"ctaLink":417},[373],{"data":20740,"content":20741,"nodeType":74},{},[20742,20748],{"data":20743,"content":20744,"nodeType":78},{},[20745],{"data":20746,"marks":20747,"value":385,"nodeType":82},{},[],{"data":20749,"content":20750,"nodeType":87},{},[20751],{"data":20752,"marks":20753,"value":392,"nodeType":82},{},[],{"metadata":20755,"sys":20758,"fields":20763},{"tags":20756,"concepts":20757},[],[],{"space":20759,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20761,"publishedVersion":62,"revision":44,"locale":29},{"sys":20760},{"type":12,"linkType":13,"id":14},{"sys":20762},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20764},{"url":408,"details":20765,"fileName":414,"contentType":415},{"size":410,"image":20766},{"width":412,"height":413},{"sys":20768,"fields":20771},{"id":20769,"createdAt":20770},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":20772,"slug":20773,"articleIntro":20772,"category":20774},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[20775],{"metadata":20776,"sys":20779,"fields":20786},{"tags":20777,"concepts":20778},[],[],{"space":20780,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20782,"publishedVersion":364,"revision":62,"contentType":20784,"locale":29},{"sys":20781},{"type":12,"linkType":13,"id":14},{"sys":20783},{"id":21,"type":12,"linkType":22},{"sys":20785},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20787,"metaTitle":374,"metaDescription":375,"mainTitle":20788,"subtitle":393,"heroImage":20803,"ctaButton":416,"ctaLink":417},[373],{"data":20789,"content":20790,"nodeType":74},{},[20791,20797],{"data":20792,"content":20793,"nodeType":78},{},[20794],{"data":20795,"marks":20796,"value":385,"nodeType":82},{},[],{"data":20798,"content":20799,"nodeType":87},{},[20800],{"data":20801,"marks":20802,"value":392,"nodeType":82},{},[],{"metadata":20804,"sys":20807,"fields":20812},{"tags":20805,"concepts":20806},[],[],{"space":20808,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20810,"publishedVersion":62,"revision":44,"locale":29},{"sys":20809},{"type":12,"linkType":13,"id":14},{"sys":20811},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20813},{"url":408,"details":20814,"fileName":414,"contentType":415},{"size":410,"image":20815},{"width":412,"height":413},{"sys":20817,"fields":20820},{"id":20818,"createdAt":20819},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":20821,"slug":20822,"articleIntro":20821,"category":20823},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[20824],{"metadata":20825,"sys":20828,"fields":20835},{"tags":20826,"concepts":20827},[],[],{"space":20829,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20831,"publishedVersion":364,"revision":62,"contentType":20833,"locale":29},{"sys":20830},{"type":12,"linkType":13,"id":14},{"sys":20832},{"id":21,"type":12,"linkType":22},{"sys":20834},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20836,"metaTitle":374,"metaDescription":375,"mainTitle":20837,"subtitle":393,"heroImage":20852,"ctaButton":416,"ctaLink":417},[373],{"data":20838,"content":20839,"nodeType":74},{},[20840,20846],{"data":20841,"content":20842,"nodeType":78},{},[20843],{"data":20844,"marks":20845,"value":385,"nodeType":82},{},[],{"data":20847,"content":20848,"nodeType":87},{},[20849],{"data":20850,"marks":20851,"value":392,"nodeType":82},{},[],{"metadata":20853,"sys":20856,"fields":20861},{"tags":20854,"concepts":20855},[],[],{"space":20857,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20859,"publishedVersion":62,"revision":44,"locale":29},{"sys":20858},{"type":12,"linkType":13,"id":14},{"sys":20860},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20862},{"url":408,"details":20863,"fileName":414,"contentType":415},{"size":410,"image":20864},{"width":412,"height":413},{"sys":20866,"fields":20869},{"id":20867,"createdAt":20868},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":20870,"slug":20871,"articleIntro":-1,"category":20872},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[20873],{"metadata":20874,"sys":20877,"fields":20884},{"tags":20875,"concepts":20876},[],[],{"space":20878,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20880,"publishedVersion":364,"revision":62,"contentType":20882,"locale":29},{"sys":20879},{"type":12,"linkType":13,"id":14},{"sys":20881},{"id":21,"type":12,"linkType":22},{"sys":20883},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20885,"metaTitle":374,"metaDescription":375,"mainTitle":20886,"subtitle":393,"heroImage":20901,"ctaButton":416,"ctaLink":417},[373],{"data":20887,"content":20888,"nodeType":74},{},[20889,20895],{"data":20890,"content":20891,"nodeType":78},{},[20892],{"data":20893,"marks":20894,"value":385,"nodeType":82},{},[],{"data":20896,"content":20897,"nodeType":87},{},[20898],{"data":20899,"marks":20900,"value":392,"nodeType":82},{},[],{"metadata":20902,"sys":20905,"fields":20910},{"tags":20903,"concepts":20904},[],[],{"space":20906,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20908,"publishedVersion":62,"revision":44,"locale":29},{"sys":20907},{"type":12,"linkType":13,"id":14},{"sys":20909},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20911},{"url":408,"details":20912,"fileName":414,"contentType":415},{"size":410,"image":20913},{"width":412,"height":413},{"sys":20915,"fields":20918},{"id":20916,"createdAt":20917},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":20919,"slug":20920,"articleIntro":20919,"category":20921},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[20922],{"metadata":20923,"sys":20926,"fields":20933},{"tags":20924,"concepts":20925},[],[],{"space":20927,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20929,"publishedVersion":364,"revision":62,"contentType":20931,"locale":29},{"sys":20928},{"type":12,"linkType":13,"id":14},{"sys":20930},{"id":21,"type":12,"linkType":22},{"sys":20932},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20934,"metaTitle":374,"metaDescription":375,"mainTitle":20935,"subtitle":393,"heroImage":20950,"ctaButton":416,"ctaLink":417},[373],{"data":20936,"content":20937,"nodeType":74},{},[20938,20944],{"data":20939,"content":20940,"nodeType":78},{},[20941],{"data":20942,"marks":20943,"value":385,"nodeType":82},{},[],{"data":20945,"content":20946,"nodeType":87},{},[20947],{"data":20948,"marks":20949,"value":392,"nodeType":82},{},[],{"metadata":20951,"sys":20954,"fields":20959},{"tags":20952,"concepts":20953},[],[],{"space":20955,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":20957,"publishedVersion":62,"revision":44,"locale":29},{"sys":20956},{"type":12,"linkType":13,"id":14},{"sys":20958},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":20960},{"url":408,"details":20961,"fileName":414,"contentType":415},{"size":410,"image":20962},{"width":412,"height":413},{"sys":20964,"fields":20967},{"id":20965,"createdAt":20966},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":20968,"slug":20969,"articleIntro":20968,"category":20970},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[20971],{"metadata":20972,"sys":20975,"fields":20982},{"tags":20973,"concepts":20974},[],[],{"space":20976,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20978,"publishedVersion":364,"revision":62,"contentType":20980,"locale":29},{"sys":20977},{"type":12,"linkType":13,"id":14},{"sys":20979},{"id":21,"type":12,"linkType":22},{"sys":20981},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20983,"metaTitle":374,"metaDescription":375,"mainTitle":20984,"subtitle":393,"heroImage":20999,"ctaButton":416,"ctaLink":417},[373],{"data":20985,"content":20986,"nodeType":74},{},[20987,20993],{"data":20988,"content":20989,"nodeType":78},{},[20990],{"data":20991,"marks":20992,"value":385,"nodeType":82},{},[],{"data":20994,"content":20995,"nodeType":87},{},[20996],{"data":20997,"marks":20998,"value":392,"nodeType":82},{},[],{"metadata":21000,"sys":21003,"fields":21008},{"tags":21001,"concepts":21002},[],[],{"space":21004,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21006,"publishedVersion":62,"revision":44,"locale":29},{"sys":21005},{"type":12,"linkType":13,"id":14},{"sys":21007},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21009},{"url":408,"details":21010,"fileName":414,"contentType":415},{"size":410,"image":21011},{"width":412,"height":413},{"sys":21013,"fields":21016},{"id":21014,"createdAt":21015},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":21017,"slug":21018,"articleIntro":21017,"category":21019},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[21020],{"metadata":21021,"sys":21024,"fields":21031},{"tags":21022,"concepts":21023},[],[],{"space":21025,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21027,"publishedVersion":364,"revision":62,"contentType":21029,"locale":29},{"sys":21026},{"type":12,"linkType":13,"id":14},{"sys":21028},{"id":21,"type":12,"linkType":22},{"sys":21030},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21032,"metaTitle":374,"metaDescription":375,"mainTitle":21033,"subtitle":393,"heroImage":21048,"ctaButton":416,"ctaLink":417},[373],{"data":21034,"content":21035,"nodeType":74},{},[21036,21042],{"data":21037,"content":21038,"nodeType":78},{},[21039],{"data":21040,"marks":21041,"value":385,"nodeType":82},{},[],{"data":21043,"content":21044,"nodeType":87},{},[21045],{"data":21046,"marks":21047,"value":392,"nodeType":82},{},[],{"metadata":21049,"sys":21052,"fields":21057},{"tags":21050,"concepts":21051},[],[],{"space":21053,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21055,"publishedVersion":62,"revision":44,"locale":29},{"sys":21054},{"type":12,"linkType":13,"id":14},{"sys":21056},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21058},{"url":408,"details":21059,"fileName":414,"contentType":415},{"size":410,"image":21060},{"width":412,"height":413},{"sys":21062,"fields":21065},{"id":21063,"createdAt":21064},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21066,"slug":21067,"articleIntro":-1,"category":21068},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21069],{"metadata":21070,"sys":21073,"fields":21080},{"tags":21071,"concepts":21072},[],[],{"space":21074,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21076,"publishedVersion":364,"revision":62,"contentType":21078,"locale":29},{"sys":21075},{"type":12,"linkType":13,"id":14},{"sys":21077},{"id":21,"type":12,"linkType":22},{"sys":21079},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21081,"metaTitle":374,"metaDescription":375,"mainTitle":21082,"subtitle":393,"heroImage":21097,"ctaButton":416,"ctaLink":417},[373],{"data":21083,"content":21084,"nodeType":74},{},[21085,21091],{"data":21086,"content":21087,"nodeType":78},{},[21088],{"data":21089,"marks":21090,"value":385,"nodeType":82},{},[],{"data":21092,"content":21093,"nodeType":87},{},[21094],{"data":21095,"marks":21096,"value":392,"nodeType":82},{},[],{"metadata":21098,"sys":21101,"fields":21106},{"tags":21099,"concepts":21100},[],[],{"space":21102,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21104,"publishedVersion":62,"revision":44,"locale":29},{"sys":21103},{"type":12,"linkType":13,"id":14},{"sys":21105},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21107},{"url":408,"details":21108,"fileName":414,"contentType":415},{"size":410,"image":21109},{"width":412,"height":413},{"sys":21111,"fields":21114},{"id":21112,"createdAt":21113},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":21115,"slug":21116,"articleIntro":21115,"category":21117},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[21118],{"metadata":21119,"sys":21122,"fields":21129},{"tags":21120,"concepts":21121},[],[],{"space":21123,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21125,"publishedVersion":364,"revision":62,"contentType":21127,"locale":29},{"sys":21124},{"type":12,"linkType":13,"id":14},{"sys":21126},{"id":21,"type":12,"linkType":22},{"sys":21128},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21130,"metaTitle":374,"metaDescription":375,"mainTitle":21131,"subtitle":393,"heroImage":21146,"ctaButton":416,"ctaLink":417},[373],{"data":21132,"content":21133,"nodeType":74},{},[21134,21140],{"data":21135,"content":21136,"nodeType":78},{},[21137],{"data":21138,"marks":21139,"value":385,"nodeType":82},{},[],{"data":21141,"content":21142,"nodeType":87},{},[21143],{"data":21144,"marks":21145,"value":392,"nodeType":82},{},[],{"metadata":21147,"sys":21150,"fields":21155},{"tags":21148,"concepts":21149},[],[],{"space":21151,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21153,"publishedVersion":62,"revision":44,"locale":29},{"sys":21152},{"type":12,"linkType":13,"id":14},{"sys":21154},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21156},{"url":408,"details":21157,"fileName":414,"contentType":415},{"size":410,"image":21158},{"width":412,"height":413},{"sys":21160,"fields":21163},{"id":21161,"createdAt":21162},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":21164,"slug":21165,"articleIntro":21164,"category":21166},"4686 - Charges à payer","compte-4686-charges-a-payer",[21167],{"metadata":21168,"sys":21171,"fields":21178},{"tags":21169,"concepts":21170},[],[],{"space":21172,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21174,"publishedVersion":364,"revision":62,"contentType":21176,"locale":29},{"sys":21173},{"type":12,"linkType":13,"id":14},{"sys":21175},{"id":21,"type":12,"linkType":22},{"sys":21177},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21179,"metaTitle":374,"metaDescription":375,"mainTitle":21180,"subtitle":393,"heroImage":21195,"ctaButton":416,"ctaLink":417},[373],{"data":21181,"content":21182,"nodeType":74},{},[21183,21189],{"data":21184,"content":21185,"nodeType":78},{},[21186],{"data":21187,"marks":21188,"value":385,"nodeType":82},{},[],{"data":21190,"content":21191,"nodeType":87},{},[21192],{"data":21193,"marks":21194,"value":392,"nodeType":82},{},[],{"metadata":21196,"sys":21199,"fields":21204},{"tags":21197,"concepts":21198},[],[],{"space":21200,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21202,"publishedVersion":62,"revision":44,"locale":29},{"sys":21201},{"type":12,"linkType":13,"id":14},{"sys":21203},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21205},{"url":408,"details":21206,"fileName":414,"contentType":415},{"size":410,"image":21207},{"width":412,"height":413},{"sys":21209,"fields":21212},{"id":21210,"createdAt":21211},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":21213,"slug":21214,"articleIntro":-1,"category":21215},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[21216],{"metadata":21217,"sys":21220,"fields":21227},{"tags":21218,"concepts":21219},[],[],{"space":21221,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21223,"publishedVersion":364,"revision":62,"contentType":21225,"locale":29},{"sys":21222},{"type":12,"linkType":13,"id":14},{"sys":21224},{"id":21,"type":12,"linkType":22},{"sys":21226},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21228,"metaTitle":374,"metaDescription":375,"mainTitle":21229,"subtitle":393,"heroImage":21244,"ctaButton":416,"ctaLink":417},[373],{"data":21230,"content":21231,"nodeType":74},{},[21232,21238],{"data":21233,"content":21234,"nodeType":78},{},[21235],{"data":21236,"marks":21237,"value":385,"nodeType":82},{},[],{"data":21239,"content":21240,"nodeType":87},{},[21241],{"data":21242,"marks":21243,"value":392,"nodeType":82},{},[],{"metadata":21245,"sys":21248,"fields":21253},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21251,"publishedVersion":62,"revision":44,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21254},{"url":408,"details":21255,"fileName":414,"contentType":415},{"size":410,"image":21256},{"width":412,"height":413},{"sys":21258,"fields":21261},{"id":21259,"createdAt":21260},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":21262,"slug":21263,"articleIntro":21262,"category":21264},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[21265],{"metadata":21266,"sys":21269,"fields":21276},{"tags":21267,"concepts":21268},[],[],{"space":21270,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21272,"publishedVersion":364,"revision":62,"contentType":21274,"locale":29},{"sys":21271},{"type":12,"linkType":13,"id":14},{"sys":21273},{"id":21,"type":12,"linkType":22},{"sys":21275},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21277,"metaTitle":374,"metaDescription":375,"mainTitle":21278,"subtitle":393,"heroImage":21293,"ctaButton":416,"ctaLink":417},[373],{"data":21279,"content":21280,"nodeType":74},{},[21281,21287],{"data":21282,"content":21283,"nodeType":78},{},[21284],{"data":21285,"marks":21286,"value":385,"nodeType":82},{},[],{"data":21288,"content":21289,"nodeType":87},{},[21290],{"data":21291,"marks":21292,"value":392,"nodeType":82},{},[],{"metadata":21294,"sys":21297,"fields":21302},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21300,"publishedVersion":62,"revision":44,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21303},{"url":408,"details":21304,"fileName":414,"contentType":415},{"size":410,"image":21305},{"width":412,"height":413},{"sys":21307,"fields":21310},{"id":21308,"createdAt":21309},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":21311,"slug":21312,"articleIntro":21313,"category":21314},"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.",[21315],{"metadata":21316,"sys":21319,"fields":21326},{"tags":21317,"concepts":21318},[],[],{"space":21320,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21322,"publishedVersion":364,"revision":62,"contentType":21324,"locale":29},{"sys":21321},{"type":12,"linkType":13,"id":14},{"sys":21323},{"id":21,"type":12,"linkType":22},{"sys":21325},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21327,"metaTitle":374,"metaDescription":375,"mainTitle":21328,"subtitle":393,"heroImage":21343,"ctaButton":416,"ctaLink":417},[373],{"data":21329,"content":21330,"nodeType":74},{},[21331,21337],{"data":21332,"content":21333,"nodeType":78},{},[21334],{"data":21335,"marks":21336,"value":385,"nodeType":82},{},[],{"data":21338,"content":21339,"nodeType":87},{},[21340],{"data":21341,"marks":21342,"value":392,"nodeType":82},{},[],{"metadata":21344,"sys":21347,"fields":21352},{"tags":21345,"concepts":21346},[],[],{"space":21348,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21350,"publishedVersion":62,"revision":44,"locale":29},{"sys":21349},{"type":12,"linkType":13,"id":14},{"sys":21351},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21353},{"url":408,"details":21354,"fileName":414,"contentType":415},{"size":410,"image":21355},{"width":412,"height":413},{"sys":21357,"fields":21360},{"id":21358,"createdAt":21359},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":21361,"slug":21362,"articleIntro":21361,"category":21363},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[21364],{"metadata":21365,"sys":21368,"fields":21375},{"tags":21366,"concepts":21367},[],[],{"space":21369,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21371,"publishedVersion":364,"revision":62,"contentType":21373,"locale":29},{"sys":21370},{"type":12,"linkType":13,"id":14},{"sys":21372},{"id":21,"type":12,"linkType":22},{"sys":21374},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21376,"metaTitle":374,"metaDescription":375,"mainTitle":21377,"subtitle":393,"heroImage":21392,"ctaButton":416,"ctaLink":417},[373],{"data":21378,"content":21379,"nodeType":74},{},[21380,21386],{"data":21381,"content":21382,"nodeType":78},{},[21383],{"data":21384,"marks":21385,"value":385,"nodeType":82},{},[],{"data":21387,"content":21388,"nodeType":87},{},[21389],{"data":21390,"marks":21391,"value":392,"nodeType":82},{},[],{"metadata":21393,"sys":21396,"fields":21401},{"tags":21394,"concepts":21395},[],[],{"space":21397,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21399,"publishedVersion":62,"revision":44,"locale":29},{"sys":21398},{"type":12,"linkType":13,"id":14},{"sys":21400},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21402},{"url":408,"details":21403,"fileName":414,"contentType":415},{"size":410,"image":21404},{"width":412,"height":413},{"sys":21406,"fields":21409},{"id":21407,"createdAt":21408},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":21410,"slug":21411,"articleIntro":21410,"category":21412},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[21413],{"metadata":21414,"sys":21417,"fields":21424},{"tags":21415,"concepts":21416},[],[],{"space":21418,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21420,"publishedVersion":364,"revision":62,"contentType":21422,"locale":29},{"sys":21419},{"type":12,"linkType":13,"id":14},{"sys":21421},{"id":21,"type":12,"linkType":22},{"sys":21423},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21425,"metaTitle":374,"metaDescription":375,"mainTitle":21426,"subtitle":393,"heroImage":21441,"ctaButton":416,"ctaLink":417},[373],{"data":21427,"content":21428,"nodeType":74},{},[21429,21435],{"data":21430,"content":21431,"nodeType":78},{},[21432],{"data":21433,"marks":21434,"value":385,"nodeType":82},{},[],{"data":21436,"content":21437,"nodeType":87},{},[21438],{"data":21439,"marks":21440,"value":392,"nodeType":82},{},[],{"metadata":21442,"sys":21445,"fields":21450},{"tags":21443,"concepts":21444},[],[],{"space":21446,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21448,"publishedVersion":62,"revision":44,"locale":29},{"sys":21447},{"type":12,"linkType":13,"id":14},{"sys":21449},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21451},{"url":408,"details":21452,"fileName":414,"contentType":415},{"size":410,"image":21453},{"width":412,"height":413},{"sys":21455,"fields":21458},{"id":21456,"createdAt":21457},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":21459,"slug":21460,"articleIntro":21459,"category":21461},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[21462],{"metadata":21463,"sys":21466,"fields":21473},{"tags":21464,"concepts":21465},[],[],{"space":21467,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21469,"publishedVersion":364,"revision":62,"contentType":21471,"locale":29},{"sys":21468},{"type":12,"linkType":13,"id":14},{"sys":21470},{"id":21,"type":12,"linkType":22},{"sys":21472},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21474,"metaTitle":374,"metaDescription":375,"mainTitle":21475,"subtitle":393,"heroImage":21490,"ctaButton":416,"ctaLink":417},[373],{"data":21476,"content":21477,"nodeType":74},{},[21478,21484],{"data":21479,"content":21480,"nodeType":78},{},[21481],{"data":21482,"marks":21483,"value":385,"nodeType":82},{},[],{"data":21485,"content":21486,"nodeType":87},{},[21487],{"data":21488,"marks":21489,"value":392,"nodeType":82},{},[],{"metadata":21491,"sys":21494,"fields":21499},{"tags":21492,"concepts":21493},[],[],{"space":21495,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21497,"publishedVersion":62,"revision":44,"locale":29},{"sys":21496},{"type":12,"linkType":13,"id":14},{"sys":21498},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21500},{"url":408,"details":21501,"fileName":414,"contentType":415},{"size":410,"image":21502},{"width":412,"height":413},{"sys":21504,"fields":21507},{"id":21505,"createdAt":21506},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":21508,"slug":21509,"articleIntro":21508,"category":21510},"Compte 503 - Actions","compte-503-actions",[21511],{"metadata":21512,"sys":21515,"fields":21522},{"tags":21513,"concepts":21514},[],[],{"space":21516,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21518,"publishedVersion":364,"revision":62,"contentType":21520,"locale":29},{"sys":21517},{"type":12,"linkType":13,"id":14},{"sys":21519},{"id":21,"type":12,"linkType":22},{"sys":21521},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21523,"metaTitle":374,"metaDescription":375,"mainTitle":21524,"subtitle":393,"heroImage":21539,"ctaButton":416,"ctaLink":417},[373],{"data":21525,"content":21526,"nodeType":74},{},[21527,21533],{"data":21528,"content":21529,"nodeType":78},{},[21530],{"data":21531,"marks":21532,"value":385,"nodeType":82},{},[],{"data":21534,"content":21535,"nodeType":87},{},[21536],{"data":21537,"marks":21538,"value":392,"nodeType":82},{},[],{"metadata":21540,"sys":21543,"fields":21548},{"tags":21541,"concepts":21542},[],[],{"space":21544,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21546,"publishedVersion":62,"revision":44,"locale":29},{"sys":21545},{"type":12,"linkType":13,"id":14},{"sys":21547},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21549},{"url":408,"details":21550,"fileName":414,"contentType":415},{"size":410,"image":21551},{"width":412,"height":413},{"sys":21553,"fields":21556},{"id":21554,"createdAt":21555},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":21557,"slug":21558,"articleIntro":21557,"category":21559},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[21560],{"metadata":21561,"sys":21564,"fields":21571},{"tags":21562,"concepts":21563},[],[],{"space":21565,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21567,"publishedVersion":364,"revision":62,"contentType":21569,"locale":29},{"sys":21566},{"type":12,"linkType":13,"id":14},{"sys":21568},{"id":21,"type":12,"linkType":22},{"sys":21570},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21572,"metaTitle":374,"metaDescription":375,"mainTitle":21573,"subtitle":393,"heroImage":21588,"ctaButton":416,"ctaLink":417},[373],{"data":21574,"content":21575,"nodeType":74},{},[21576,21582],{"data":21577,"content":21578,"nodeType":78},{},[21579],{"data":21580,"marks":21581,"value":385,"nodeType":82},{},[],{"data":21583,"content":21584,"nodeType":87},{},[21585],{"data":21586,"marks":21587,"value":392,"nodeType":82},{},[],{"metadata":21589,"sys":21592,"fields":21597},{"tags":21590,"concepts":21591},[],[],{"space":21593,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21595,"publishedVersion":62,"revision":44,"locale":29},{"sys":21594},{"type":12,"linkType":13,"id":14},{"sys":21596},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21598},{"url":408,"details":21599,"fileName":414,"contentType":415},{"size":410,"image":21600},{"width":412,"height":413},{"sys":21602,"fields":21605},{"id":21603,"createdAt":21604},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":21606,"slug":21607,"articleIntro":21606,"category":21608},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[21609],{"metadata":21610,"sys":21613,"fields":21620},{"tags":21611,"concepts":21612},[],[],{"space":21614,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21616,"publishedVersion":364,"revision":62,"contentType":21618,"locale":29},{"sys":21615},{"type":12,"linkType":13,"id":14},{"sys":21617},{"id":21,"type":12,"linkType":22},{"sys":21619},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21621,"metaTitle":374,"metaDescription":375,"mainTitle":21622,"subtitle":393,"heroImage":21637,"ctaButton":416,"ctaLink":417},[373],{"data":21623,"content":21624,"nodeType":74},{},[21625,21631],{"data":21626,"content":21627,"nodeType":78},{},[21628],{"data":21629,"marks":21630,"value":385,"nodeType":82},{},[],{"data":21632,"content":21633,"nodeType":87},{},[21634],{"data":21635,"marks":21636,"value":392,"nodeType":82},{},[],{"metadata":21638,"sys":21641,"fields":21646},{"tags":21639,"concepts":21640},[],[],{"space":21642,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21644,"publishedVersion":62,"revision":44,"locale":29},{"sys":21643},{"type":12,"linkType":13,"id":14},{"sys":21645},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21647},{"url":408,"details":21648,"fileName":414,"contentType":415},{"size":410,"image":21649},{"width":412,"height":413},{"sys":21651,"fields":21654},{"id":21652,"createdAt":21653},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":21655,"slug":21656,"articleIntro":21655,"category":21657},"6232 - Echantillons","compte-6232-echantillons",[21658],{"metadata":21659,"sys":21662,"fields":21669},{"tags":21660,"concepts":21661},[],[],{"space":21663,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21665,"publishedVersion":364,"revision":62,"contentType":21667,"locale":29},{"sys":21664},{"type":12,"linkType":13,"id":14},{"sys":21666},{"id":21,"type":12,"linkType":22},{"sys":21668},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21670,"metaTitle":374,"metaDescription":375,"mainTitle":21671,"subtitle":393,"heroImage":21686,"ctaButton":416,"ctaLink":417},[373],{"data":21672,"content":21673,"nodeType":74},{},[21674,21680],{"data":21675,"content":21676,"nodeType":78},{},[21677],{"data":21678,"marks":21679,"value":385,"nodeType":82},{},[],{"data":21681,"content":21682,"nodeType":87},{},[21683],{"data":21684,"marks":21685,"value":392,"nodeType":82},{},[],{"metadata":21687,"sys":21690,"fields":21695},{"tags":21688,"concepts":21689},[],[],{"space":21691,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21693,"publishedVersion":62,"revision":44,"locale":29},{"sys":21692},{"type":12,"linkType":13,"id":14},{"sys":21694},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21696},{"url":408,"details":21697,"fileName":414,"contentType":415},{"size":410,"image":21698},{"width":412,"height":413},{"sys":21700,"fields":21703},{"id":21701,"createdAt":21702},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":21704,"slug":21705,"articleIntro":-1,"category":21706},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[21707],{"metadata":21708,"sys":21711,"fields":21718},{"tags":21709,"concepts":21710},[],[],{"space":21712,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21714,"publishedVersion":364,"revision":62,"contentType":21716,"locale":29},{"sys":21713},{"type":12,"linkType":13,"id":14},{"sys":21715},{"id":21,"type":12,"linkType":22},{"sys":21717},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21719,"metaTitle":374,"metaDescription":375,"mainTitle":21720,"subtitle":393,"heroImage":21735,"ctaButton":416,"ctaLink":417},[373],{"data":21721,"content":21722,"nodeType":74},{},[21723,21729],{"data":21724,"content":21725,"nodeType":78},{},[21726],{"data":21727,"marks":21728,"value":385,"nodeType":82},{},[],{"data":21730,"content":21731,"nodeType":87},{},[21732],{"data":21733,"marks":21734,"value":392,"nodeType":82},{},[],{"metadata":21736,"sys":21739,"fields":21744},{"tags":21737,"concepts":21738},[],[],{"space":21740,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21742,"publishedVersion":62,"revision":44,"locale":29},{"sys":21741},{"type":12,"linkType":13,"id":14},{"sys":21743},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21745},{"url":408,"details":21746,"fileName":414,"contentType":415},{"size":410,"image":21747},{"width":412,"height":413},{"sys":21749,"fields":21752},{"id":21750,"createdAt":21751},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":21753,"slug":21754,"articleIntro":21753,"category":21755},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[21756],{"metadata":21757,"sys":21760,"fields":21767},{"tags":21758,"concepts":21759},[],[],{"space":21761,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21763,"publishedVersion":364,"revision":62,"contentType":21765,"locale":29},{"sys":21762},{"type":12,"linkType":13,"id":14},{"sys":21764},{"id":21,"type":12,"linkType":22},{"sys":21766},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21768,"metaTitle":374,"metaDescription":375,"mainTitle":21769,"subtitle":393,"heroImage":21784,"ctaButton":416,"ctaLink":417},[373],{"data":21770,"content":21771,"nodeType":74},{},[21772,21778],{"data":21773,"content":21774,"nodeType":78},{},[21775],{"data":21776,"marks":21777,"value":385,"nodeType":82},{},[],{"data":21779,"content":21780,"nodeType":87},{},[21781],{"data":21782,"marks":21783,"value":392,"nodeType":82},{},[],{"metadata":21785,"sys":21788,"fields":21793},{"tags":21786,"concepts":21787},[],[],{"space":21789,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21791,"publishedVersion":62,"revision":44,"locale":29},{"sys":21790},{"type":12,"linkType":13,"id":14},{"sys":21792},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21794},{"url":408,"details":21795,"fileName":414,"contentType":415},{"size":410,"image":21796},{"width":412,"height":413},{"sys":21798,"fields":21801},{"id":21799,"createdAt":21800},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":21802,"slug":21803,"articleIntro":21802,"category":21804},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[21805],{"metadata":21806,"sys":21809,"fields":21816},{"tags":21807,"concepts":21808},[],[],{"space":21810,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21812,"publishedVersion":364,"revision":62,"contentType":21814,"locale":29},{"sys":21811},{"type":12,"linkType":13,"id":14},{"sys":21813},{"id":21,"type":12,"linkType":22},{"sys":21815},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21817,"metaTitle":374,"metaDescription":375,"mainTitle":21818,"subtitle":393,"heroImage":21833,"ctaButton":416,"ctaLink":417},[373],{"data":21819,"content":21820,"nodeType":74},{},[21821,21827],{"data":21822,"content":21823,"nodeType":78},{},[21824],{"data":21825,"marks":21826,"value":385,"nodeType":82},{},[],{"data":21828,"content":21829,"nodeType":87},{},[21830],{"data":21831,"marks":21832,"value":392,"nodeType":82},{},[],{"metadata":21834,"sys":21837,"fields":21842},{"tags":21835,"concepts":21836},[],[],{"space":21838,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21840,"publishedVersion":62,"revision":44,"locale":29},{"sys":21839},{"type":12,"linkType":13,"id":14},{"sys":21841},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21843},{"url":408,"details":21844,"fileName":414,"contentType":415},{"size":410,"image":21845},{"width":412,"height":413},{"sys":21847,"fields":21850},{"id":21848,"createdAt":21849},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21851,"slug":21852,"articleIntro":21851,"category":21853},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21854],{"metadata":21855,"sys":21858,"fields":21865},{"tags":21856,"concepts":21857},[],[],{"space":21859,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21861,"publishedVersion":364,"revision":62,"contentType":21863,"locale":29},{"sys":21860},{"type":12,"linkType":13,"id":14},{"sys":21862},{"id":21,"type":12,"linkType":22},{"sys":21864},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21866,"metaTitle":374,"metaDescription":375,"mainTitle":21867,"subtitle":393,"heroImage":21882,"ctaButton":416,"ctaLink":417},[373],{"data":21868,"content":21869,"nodeType":74},{},[21870,21876],{"data":21871,"content":21872,"nodeType":78},{},[21873],{"data":21874,"marks":21875,"value":385,"nodeType":82},{},[],{"data":21877,"content":21878,"nodeType":87},{},[21879],{"data":21880,"marks":21881,"value":392,"nodeType":82},{},[],{"metadata":21883,"sys":21886,"fields":21891},{"tags":21884,"concepts":21885},[],[],{"space":21887,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21889,"publishedVersion":62,"revision":44,"locale":29},{"sys":21888},{"type":12,"linkType":13,"id":14},{"sys":21890},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21892},{"url":408,"details":21893,"fileName":414,"contentType":415},{"size":410,"image":21894},{"width":412,"height":413},{"sys":21896,"fields":21899},{"id":21897,"createdAt":21898},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":21900,"slug":21901,"articleIntro":21900,"category":21902},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[21903],{"metadata":21904,"sys":21907,"fields":21914},{"tags":21905,"concepts":21906},[],[],{"space":21908,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21910,"publishedVersion":364,"revision":62,"contentType":21912,"locale":29},{"sys":21909},{"type":12,"linkType":13,"id":14},{"sys":21911},{"id":21,"type":12,"linkType":22},{"sys":21913},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21915,"metaTitle":374,"metaDescription":375,"mainTitle":21916,"subtitle":393,"heroImage":21931,"ctaButton":416,"ctaLink":417},[373],{"data":21917,"content":21918,"nodeType":74},{},[21919,21925],{"data":21920,"content":21921,"nodeType":78},{},[21922],{"data":21923,"marks":21924,"value":385,"nodeType":82},{},[],{"data":21926,"content":21927,"nodeType":87},{},[21928],{"data":21929,"marks":21930,"value":392,"nodeType":82},{},[],{"metadata":21932,"sys":21935,"fields":21940},{"tags":21933,"concepts":21934},[],[],{"space":21936,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21938,"publishedVersion":62,"revision":44,"locale":29},{"sys":21937},{"type":12,"linkType":13,"id":14},{"sys":21939},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21941},{"url":408,"details":21942,"fileName":414,"contentType":415},{"size":410,"image":21943},{"width":412,"height":413},{"sys":21945,"fields":21948},{"id":21946,"createdAt":21947},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":21949,"slug":21950,"articleIntro":21951,"category":21952},"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.",[21953],{"metadata":21954,"sys":21957,"fields":21964},{"tags":21955,"concepts":21956},[],[],{"space":21958,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21960,"publishedVersion":364,"revision":62,"contentType":21962,"locale":29},{"sys":21959},{"type":12,"linkType":13,"id":14},{"sys":21961},{"id":21,"type":12,"linkType":22},{"sys":21963},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21965,"metaTitle":374,"metaDescription":375,"mainTitle":21966,"subtitle":393,"heroImage":21981,"ctaButton":416,"ctaLink":417},[373],{"data":21967,"content":21968,"nodeType":74},{},[21969,21975],{"data":21970,"content":21971,"nodeType":78},{},[21972],{"data":21973,"marks":21974,"value":385,"nodeType":82},{},[],{"data":21976,"content":21977,"nodeType":87},{},[21978],{"data":21979,"marks":21980,"value":392,"nodeType":82},{},[],{"metadata":21982,"sys":21985,"fields":21990},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":21988,"publishedVersion":62,"revision":44,"locale":29},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":21991},{"url":408,"details":21992,"fileName":414,"contentType":415},{"size":410,"image":21993},{"width":412,"height":413},{"sys":21995,"fields":21998},{"id":21996,"createdAt":21997},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":21999,"slug":22000,"articleIntro":21999,"category":22001},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[22002],{"metadata":22003,"sys":22006,"fields":22013},{"tags":22004,"concepts":22005},[],[],{"space":22007,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22009,"publishedVersion":364,"revision":62,"contentType":22011,"locale":29},{"sys":22008},{"type":12,"linkType":13,"id":14},{"sys":22010},{"id":21,"type":12,"linkType":22},{"sys":22012},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22014,"metaTitle":374,"metaDescription":375,"mainTitle":22015,"subtitle":393,"heroImage":22030,"ctaButton":416,"ctaLink":417},[373],{"data":22016,"content":22017,"nodeType":74},{},[22018,22024],{"data":22019,"content":22020,"nodeType":78},{},[22021],{"data":22022,"marks":22023,"value":385,"nodeType":82},{},[],{"data":22025,"content":22026,"nodeType":87},{},[22027],{"data":22028,"marks":22029,"value":392,"nodeType":82},{},[],{"metadata":22031,"sys":22034,"fields":22039},{"tags":22032,"concepts":22033},[],[],{"space":22035,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22037,"publishedVersion":62,"revision":44,"locale":29},{"sys":22036},{"type":12,"linkType":13,"id":14},{"sys":22038},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22040},{"url":408,"details":22041,"fileName":414,"contentType":415},{"size":410,"image":22042},{"width":412,"height":413},{"sys":22044,"fields":22047},{"id":22045,"createdAt":22046},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":22048,"slug":22049,"articleIntro":22048,"category":22050},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[22051],{"metadata":22052,"sys":22055,"fields":22062},{"tags":22053,"concepts":22054},[],[],{"space":22056,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22058,"publishedVersion":364,"revision":62,"contentType":22060,"locale":29},{"sys":22057},{"type":12,"linkType":13,"id":14},{"sys":22059},{"id":21,"type":12,"linkType":22},{"sys":22061},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22063,"metaTitle":374,"metaDescription":375,"mainTitle":22064,"subtitle":393,"heroImage":22079,"ctaButton":416,"ctaLink":417},[373],{"data":22065,"content":22066,"nodeType":74},{},[22067,22073],{"data":22068,"content":22069,"nodeType":78},{},[22070],{"data":22071,"marks":22072,"value":385,"nodeType":82},{},[],{"data":22074,"content":22075,"nodeType":87},{},[22076],{"data":22077,"marks":22078,"value":392,"nodeType":82},{},[],{"metadata":22080,"sys":22083,"fields":22088},{"tags":22081,"concepts":22082},[],[],{"space":22084,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22086,"publishedVersion":62,"revision":44,"locale":29},{"sys":22085},{"type":12,"linkType":13,"id":14},{"sys":22087},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22089},{"url":408,"details":22090,"fileName":414,"contentType":415},{"size":410,"image":22091},{"width":412,"height":413},{"sys":22093,"fields":22096},{"id":22094,"createdAt":22095},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":22097,"slug":22098,"articleIntro":22097,"category":22099},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[22100],{"metadata":22101,"sys":22104,"fields":22111},{"tags":22102,"concepts":22103},[],[],{"space":22105,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22107,"publishedVersion":364,"revision":62,"contentType":22109,"locale":29},{"sys":22106},{"type":12,"linkType":13,"id":14},{"sys":22108},{"id":21,"type":12,"linkType":22},{"sys":22110},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22112,"metaTitle":374,"metaDescription":375,"mainTitle":22113,"subtitle":393,"heroImage":22128,"ctaButton":416,"ctaLink":417},[373],{"data":22114,"content":22115,"nodeType":74},{},[22116,22122],{"data":22117,"content":22118,"nodeType":78},{},[22119],{"data":22120,"marks":22121,"value":385,"nodeType":82},{},[],{"data":22123,"content":22124,"nodeType":87},{},[22125],{"data":22126,"marks":22127,"value":392,"nodeType":82},{},[],{"metadata":22129,"sys":22132,"fields":22137},{"tags":22130,"concepts":22131},[],[],{"space":22133,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22135,"publishedVersion":62,"revision":44,"locale":29},{"sys":22134},{"type":12,"linkType":13,"id":14},{"sys":22136},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22138},{"url":408,"details":22139,"fileName":414,"contentType":415},{"size":410,"image":22140},{"width":412,"height":413},{"sys":22142,"fields":22145},{"id":22143,"createdAt":22144},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":22146,"slug":22147,"articleIntro":22146,"category":22148},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[22149],{"metadata":22150,"sys":22153,"fields":22160},{"tags":22151,"concepts":22152},[],[],{"space":22154,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22156,"publishedVersion":364,"revision":62,"contentType":22158,"locale":29},{"sys":22155},{"type":12,"linkType":13,"id":14},{"sys":22157},{"id":21,"type":12,"linkType":22},{"sys":22159},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22161,"metaTitle":374,"metaDescription":375,"mainTitle":22162,"subtitle":393,"heroImage":22177,"ctaButton":416,"ctaLink":417},[373],{"data":22163,"content":22164,"nodeType":74},{},[22165,22171],{"data":22166,"content":22167,"nodeType":78},{},[22168],{"data":22169,"marks":22170,"value":385,"nodeType":82},{},[],{"data":22172,"content":22173,"nodeType":87},{},[22174],{"data":22175,"marks":22176,"value":392,"nodeType":82},{},[],{"metadata":22178,"sys":22181,"fields":22186},{"tags":22179,"concepts":22180},[],[],{"space":22182,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22184,"publishedVersion":62,"revision":44,"locale":29},{"sys":22183},{"type":12,"linkType":13,"id":14},{"sys":22185},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22187},{"url":408,"details":22188,"fileName":414,"contentType":415},{"size":410,"image":22189},{"width":412,"height":413},{"sys":22191,"fields":22194},{"id":22192,"createdAt":22193},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":22195,"slug":22196,"articleIntro":22195,"category":22197},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[22198],{"metadata":22199,"sys":22202,"fields":22209},{"tags":22200,"concepts":22201},[],[],{"space":22203,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22205,"publishedVersion":364,"revision":62,"contentType":22207,"locale":29},{"sys":22204},{"type":12,"linkType":13,"id":14},{"sys":22206},{"id":21,"type":12,"linkType":22},{"sys":22208},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22210,"metaTitle":374,"metaDescription":375,"mainTitle":22211,"subtitle":393,"heroImage":22226,"ctaButton":416,"ctaLink":417},[373],{"data":22212,"content":22213,"nodeType":74},{},[22214,22220],{"data":22215,"content":22216,"nodeType":78},{},[22217],{"data":22218,"marks":22219,"value":385,"nodeType":82},{},[],{"data":22221,"content":22222,"nodeType":87},{},[22223],{"data":22224,"marks":22225,"value":392,"nodeType":82},{},[],{"metadata":22227,"sys":22230,"fields":22235},{"tags":22228,"concepts":22229},[],[],{"space":22231,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22233,"publishedVersion":62,"revision":44,"locale":29},{"sys":22232},{"type":12,"linkType":13,"id":14},{"sys":22234},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22236},{"url":408,"details":22237,"fileName":414,"contentType":415},{"size":410,"image":22238},{"width":412,"height":413},{"sys":22240,"fields":22242},{"id":22241,"createdAt":15767},"2TO1W2hucSJxWox9xj2EhW",{"title":22243,"slug":22244,"articleIntro":22243,"category":22245},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22246],{"metadata":22247,"sys":22250,"fields":22257},{"tags":22248,"concepts":22249},[],[],{"space":22251,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22253,"publishedVersion":364,"revision":62,"contentType":22255,"locale":29},{"sys":22252},{"type":12,"linkType":13,"id":14},{"sys":22254},{"id":21,"type":12,"linkType":22},{"sys":22256},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22258,"metaTitle":374,"metaDescription":375,"mainTitle":22259,"subtitle":393,"heroImage":22274,"ctaButton":416,"ctaLink":417},[373],{"data":22260,"content":22261,"nodeType":74},{},[22262,22268],{"data":22263,"content":22264,"nodeType":78},{},[22265],{"data":22266,"marks":22267,"value":385,"nodeType":82},{},[],{"data":22269,"content":22270,"nodeType":87},{},[22271],{"data":22272,"marks":22273,"value":392,"nodeType":82},{},[],{"metadata":22275,"sys":22278,"fields":22283},{"tags":22276,"concepts":22277},[],[],{"space":22279,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22281,"publishedVersion":62,"revision":44,"locale":29},{"sys":22280},{"type":12,"linkType":13,"id":14},{"sys":22282},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22284},{"url":408,"details":22285,"fileName":414,"contentType":415},{"size":410,"image":22286},{"width":412,"height":413},{"sys":22288,"fields":22291},{"id":22289,"createdAt":22290},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":22292,"slug":22293,"articleIntro":-1,"category":22294},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[22295],{"metadata":22296,"sys":22299,"fields":22306},{"tags":22297,"concepts":22298},[],[],{"space":22300,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22302,"publishedVersion":364,"revision":62,"contentType":22304,"locale":29},{"sys":22301},{"type":12,"linkType":13,"id":14},{"sys":22303},{"id":21,"type":12,"linkType":22},{"sys":22305},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22307,"metaTitle":374,"metaDescription":375,"mainTitle":22308,"subtitle":393,"heroImage":22323,"ctaButton":416,"ctaLink":417},[373],{"data":22309,"content":22310,"nodeType":74},{},[22311,22317],{"data":22312,"content":22313,"nodeType":78},{},[22314],{"data":22315,"marks":22316,"value":385,"nodeType":82},{},[],{"data":22318,"content":22319,"nodeType":87},{},[22320],{"data":22321,"marks":22322,"value":392,"nodeType":82},{},[],{"metadata":22324,"sys":22327,"fields":22332},{"tags":22325,"concepts":22326},[],[],{"space":22328,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22330,"publishedVersion":62,"revision":44,"locale":29},{"sys":22329},{"type":12,"linkType":13,"id":14},{"sys":22331},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22333},{"url":408,"details":22334,"fileName":414,"contentType":415},{"size":410,"image":22335},{"width":412,"height":413},{"sys":22337,"fields":22340},{"id":22338,"createdAt":22339},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":22341,"slug":22342,"articleIntro":22341,"category":22343},"475 - Comptes d'attente","compte-475-comptes-d-attente",[22344],{"metadata":22345,"sys":22348,"fields":22355},{"tags":22346,"concepts":22347},[],[],{"space":22349,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22351,"publishedVersion":364,"revision":62,"contentType":22353,"locale":29},{"sys":22350},{"type":12,"linkType":13,"id":14},{"sys":22352},{"id":21,"type":12,"linkType":22},{"sys":22354},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22356,"metaTitle":374,"metaDescription":375,"mainTitle":22357,"subtitle":393,"heroImage":22372,"ctaButton":416,"ctaLink":417},[373],{"data":22358,"content":22359,"nodeType":74},{},[22360,22366],{"data":22361,"content":22362,"nodeType":78},{},[22363],{"data":22364,"marks":22365,"value":385,"nodeType":82},{},[],{"data":22367,"content":22368,"nodeType":87},{},[22369],{"data":22370,"marks":22371,"value":392,"nodeType":82},{},[],{"metadata":22373,"sys":22376,"fields":22381},{"tags":22374,"concepts":22375},[],[],{"space":22377,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22379,"publishedVersion":62,"revision":44,"locale":29},{"sys":22378},{"type":12,"linkType":13,"id":14},{"sys":22380},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22382},{"url":408,"details":22383,"fileName":414,"contentType":415},{"size":410,"image":22384},{"width":412,"height":413},{"sys":22386,"fields":22388},{"id":22387,"createdAt":7092},"6Cyiu2vRN9DinrNv9tFLZe",{"title":22389,"slug":22390,"articleIntro":22389,"category":22391},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[22392],{"metadata":22393,"sys":22396,"fields":22403},{"tags":22394,"concepts":22395},[],[],{"space":22397,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22399,"publishedVersion":364,"revision":62,"contentType":22401,"locale":29},{"sys":22398},{"type":12,"linkType":13,"id":14},{"sys":22400},{"id":21,"type":12,"linkType":22},{"sys":22402},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22404,"metaTitle":374,"metaDescription":375,"mainTitle":22405,"subtitle":393,"heroImage":22420,"ctaButton":416,"ctaLink":417},[373],{"data":22406,"content":22407,"nodeType":74},{},[22408,22414],{"data":22409,"content":22410,"nodeType":78},{},[22411],{"data":22412,"marks":22413,"value":385,"nodeType":82},{},[],{"data":22415,"content":22416,"nodeType":87},{},[22417],{"data":22418,"marks":22419,"value":392,"nodeType":82},{},[],{"metadata":22421,"sys":22424,"fields":22429},{"tags":22422,"concepts":22423},[],[],{"space":22425,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22427,"publishedVersion":62,"revision":44,"locale":29},{"sys":22426},{"type":12,"linkType":13,"id":14},{"sys":22428},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22430},{"url":408,"details":22431,"fileName":414,"contentType":415},{"size":410,"image":22432},{"width":412,"height":413},{"sys":22434,"fields":22437},{"id":22435,"createdAt":22436},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":22438,"slug":22439,"articleIntro":22438,"category":22440},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[22441],{"metadata":22442,"sys":22445,"fields":22452},{"tags":22443,"concepts":22444},[],[],{"space":22446,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22448,"publishedVersion":364,"revision":62,"contentType":22450,"locale":29},{"sys":22447},{"type":12,"linkType":13,"id":14},{"sys":22449},{"id":21,"type":12,"linkType":22},{"sys":22451},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22453,"metaTitle":374,"metaDescription":375,"mainTitle":22454,"subtitle":393,"heroImage":22469,"ctaButton":416,"ctaLink":417},[373],{"data":22455,"content":22456,"nodeType":74},{},[22457,22463],{"data":22458,"content":22459,"nodeType":78},{},[22460],{"data":22461,"marks":22462,"value":385,"nodeType":82},{},[],{"data":22464,"content":22465,"nodeType":87},{},[22466],{"data":22467,"marks":22468,"value":392,"nodeType":82},{},[],{"metadata":22470,"sys":22473,"fields":22478},{"tags":22471,"concepts":22472},[],[],{"space":22474,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22476,"publishedVersion":62,"revision":44,"locale":29},{"sys":22475},{"type":12,"linkType":13,"id":14},{"sys":22477},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22479},{"url":408,"details":22480,"fileName":414,"contentType":415},{"size":410,"image":22481},{"width":412,"height":413},{"sys":22483,"fields":22486},{"id":22484,"createdAt":22485},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":22487,"slug":22488,"articleIntro":22487,"category":22489},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[22490],{"metadata":22491,"sys":22494,"fields":22501},{"tags":22492,"concepts":22493},[],[],{"space":22495,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22497,"publishedVersion":364,"revision":62,"contentType":22499,"locale":29},{"sys":22496},{"type":12,"linkType":13,"id":14},{"sys":22498},{"id":21,"type":12,"linkType":22},{"sys":22500},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22502,"metaTitle":374,"metaDescription":375,"mainTitle":22503,"subtitle":393,"heroImage":22518,"ctaButton":416,"ctaLink":417},[373],{"data":22504,"content":22505,"nodeType":74},{},[22506,22512],{"data":22507,"content":22508,"nodeType":78},{},[22509],{"data":22510,"marks":22511,"value":385,"nodeType":82},{},[],{"data":22513,"content":22514,"nodeType":87},{},[22515],{"data":22516,"marks":22517,"value":392,"nodeType":82},{},[],{"metadata":22519,"sys":22522,"fields":22527},{"tags":22520,"concepts":22521},[],[],{"space":22523,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22525,"publishedVersion":62,"revision":44,"locale":29},{"sys":22524},{"type":12,"linkType":13,"id":14},{"sys":22526},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22528},{"url":408,"details":22529,"fileName":414,"contentType":415},{"size":410,"image":22530},{"width":412,"height":413},{"sys":22532,"fields":22535},{"id":22533,"createdAt":22534},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":22536,"slug":22537,"articleIntro":22538,"category":22539},"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.",[22540],{"metadata":22541,"sys":22544,"fields":22551},{"tags":22542,"concepts":22543},[],[],{"space":22545,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22547,"publishedVersion":364,"revision":62,"contentType":22549,"locale":29},{"sys":22546},{"type":12,"linkType":13,"id":14},{"sys":22548},{"id":21,"type":12,"linkType":22},{"sys":22550},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22552,"metaTitle":374,"metaDescription":375,"mainTitle":22553,"subtitle":393,"heroImage":22568,"ctaButton":416,"ctaLink":417},[373],{"data":22554,"content":22555,"nodeType":74},{},[22556,22562],{"data":22557,"content":22558,"nodeType":78},{},[22559],{"data":22560,"marks":22561,"value":385,"nodeType":82},{},[],{"data":22563,"content":22564,"nodeType":87},{},[22565],{"data":22566,"marks":22567,"value":392,"nodeType":82},{},[],{"metadata":22569,"sys":22572,"fields":22577},{"tags":22570,"concepts":22571},[],[],{"space":22573,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22575,"publishedVersion":62,"revision":44,"locale":29},{"sys":22574},{"type":12,"linkType":13,"id":14},{"sys":22576},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22578},{"url":408,"details":22579,"fileName":414,"contentType":415},{"size":410,"image":22580},{"width":412,"height":413},{"sys":22582,"fields":22585},{"id":22583,"createdAt":22584},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":22586,"slug":22587,"articleIntro":22586,"category":22588},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[22589],{"metadata":22590,"sys":22593,"fields":22600},{"tags":22591,"concepts":22592},[],[],{"space":22594,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22596,"publishedVersion":364,"revision":62,"contentType":22598,"locale":29},{"sys":22595},{"type":12,"linkType":13,"id":14},{"sys":22597},{"id":21,"type":12,"linkType":22},{"sys":22599},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22601,"metaTitle":374,"metaDescription":375,"mainTitle":22602,"subtitle":393,"heroImage":22617,"ctaButton":416,"ctaLink":417},[373],{"data":22603,"content":22604,"nodeType":74},{},[22605,22611],{"data":22606,"content":22607,"nodeType":78},{},[22608],{"data":22609,"marks":22610,"value":385,"nodeType":82},{},[],{"data":22612,"content":22613,"nodeType":87},{},[22614],{"data":22615,"marks":22616,"value":392,"nodeType":82},{},[],{"metadata":22618,"sys":22621,"fields":22626},{"tags":22619,"concepts":22620},[],[],{"space":22622,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22624,"publishedVersion":62,"revision":44,"locale":29},{"sys":22623},{"type":12,"linkType":13,"id":14},{"sys":22625},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22627},{"url":408,"details":22628,"fileName":414,"contentType":415},{"size":410,"image":22629},{"width":412,"height":413},{"sys":22631,"fields":22634},{"id":22632,"createdAt":22633},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":22635,"slug":22636,"articleIntro":22635,"category":22637},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[22638],{"metadata":22639,"sys":22642,"fields":22649},{"tags":22640,"concepts":22641},[],[],{"space":22643,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22645,"publishedVersion":364,"revision":62,"contentType":22647,"locale":29},{"sys":22644},{"type":12,"linkType":13,"id":14},{"sys":22646},{"id":21,"type":12,"linkType":22},{"sys":22648},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22650,"metaTitle":374,"metaDescription":375,"mainTitle":22651,"subtitle":393,"heroImage":22666,"ctaButton":416,"ctaLink":417},[373],{"data":22652,"content":22653,"nodeType":74},{},[22654,22660],{"data":22655,"content":22656,"nodeType":78},{},[22657],{"data":22658,"marks":22659,"value":385,"nodeType":82},{},[],{"data":22661,"content":22662,"nodeType":87},{},[22663],{"data":22664,"marks":22665,"value":392,"nodeType":82},{},[],{"metadata":22667,"sys":22670,"fields":22675},{"tags":22668,"concepts":22669},[],[],{"space":22671,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22673,"publishedVersion":62,"revision":44,"locale":29},{"sys":22672},{"type":12,"linkType":13,"id":14},{"sys":22674},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22676},{"url":408,"details":22677,"fileName":414,"contentType":415},{"size":410,"image":22678},{"width":412,"height":413},{"sys":22680,"fields":22683},{"id":22681,"createdAt":22682},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":22684,"slug":22685,"articleIntro":22684,"category":22686},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[22687],{"metadata":22688,"sys":22691,"fields":22698},{"tags":22689,"concepts":22690},[],[],{"space":22692,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22694,"publishedVersion":364,"revision":62,"contentType":22696,"locale":29},{"sys":22693},{"type":12,"linkType":13,"id":14},{"sys":22695},{"id":21,"type":12,"linkType":22},{"sys":22697},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22699,"metaTitle":374,"metaDescription":375,"mainTitle":22700,"subtitle":393,"heroImage":22715,"ctaButton":416,"ctaLink":417},[373],{"data":22701,"content":22702,"nodeType":74},{},[22703,22709],{"data":22704,"content":22705,"nodeType":78},{},[22706],{"data":22707,"marks":22708,"value":385,"nodeType":82},{},[],{"data":22710,"content":22711,"nodeType":87},{},[22712],{"data":22713,"marks":22714,"value":392,"nodeType":82},{},[],{"metadata":22716,"sys":22719,"fields":22724},{"tags":22717,"concepts":22718},[],[],{"space":22720,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22722,"publishedVersion":62,"revision":44,"locale":29},{"sys":22721},{"type":12,"linkType":13,"id":14},{"sys":22723},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22725},{"url":408,"details":22726,"fileName":414,"contentType":415},{"size":410,"image":22727},{"width":412,"height":413},{"sys":22729,"fields":22732},{"id":22730,"createdAt":22731},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":22733,"slug":22734,"articleIntro":-1,"category":22735},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[22736],{"metadata":22737,"sys":22740,"fields":22747},{"tags":22738,"concepts":22739},[],[],{"space":22741,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22743,"publishedVersion":364,"revision":62,"contentType":22745,"locale":29},{"sys":22742},{"type":12,"linkType":13,"id":14},{"sys":22744},{"id":21,"type":12,"linkType":22},{"sys":22746},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22748,"metaTitle":374,"metaDescription":375,"mainTitle":22749,"subtitle":393,"heroImage":22764,"ctaButton":416,"ctaLink":417},[373],{"data":22750,"content":22751,"nodeType":74},{},[22752,22758],{"data":22753,"content":22754,"nodeType":78},{},[22755],{"data":22756,"marks":22757,"value":385,"nodeType":82},{},[],{"data":22759,"content":22760,"nodeType":87},{},[22761],{"data":22762,"marks":22763,"value":392,"nodeType":82},{},[],{"metadata":22765,"sys":22768,"fields":22773},{"tags":22766,"concepts":22767},[],[],{"space":22769,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22771,"publishedVersion":62,"revision":44,"locale":29},{"sys":22770},{"type":12,"linkType":13,"id":14},{"sys":22772},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22774},{"url":408,"details":22775,"fileName":414,"contentType":415},{"size":410,"image":22776},{"width":412,"height":413},{"sys":22778,"fields":22781},{"id":22779,"createdAt":22780},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":22782,"slug":22783,"articleIntro":22782,"category":22784},"Compte 2184 - Mobilier","compte-2184-mobilier",[22785],{"metadata":22786,"sys":22789,"fields":22796},{"tags":22787,"concepts":22788},[],[],{"space":22790,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22792,"publishedVersion":364,"revision":62,"contentType":22794,"locale":29},{"sys":22791},{"type":12,"linkType":13,"id":14},{"sys":22793},{"id":21,"type":12,"linkType":22},{"sys":22795},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22797,"metaTitle":374,"metaDescription":375,"mainTitle":22798,"subtitle":393,"heroImage":22813,"ctaButton":416,"ctaLink":417},[373],{"data":22799,"content":22800,"nodeType":74},{},[22801,22807],{"data":22802,"content":22803,"nodeType":78},{},[22804],{"data":22805,"marks":22806,"value":385,"nodeType":82},{},[],{"data":22808,"content":22809,"nodeType":87},{},[22810],{"data":22811,"marks":22812,"value":392,"nodeType":82},{},[],{"metadata":22814,"sys":22817,"fields":22822},{"tags":22815,"concepts":22816},[],[],{"space":22818,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22820,"publishedVersion":62,"revision":44,"locale":29},{"sys":22819},{"type":12,"linkType":13,"id":14},{"sys":22821},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22823},{"url":408,"details":22824,"fileName":414,"contentType":415},{"size":410,"image":22825},{"width":412,"height":413},{"sys":22827,"fields":22830},{"id":22828,"createdAt":22829},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":22831,"slug":22832,"articleIntro":22831,"category":22833},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[22834],{"metadata":22835,"sys":22838,"fields":22845},{"tags":22836,"concepts":22837},[],[],{"space":22839,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22841,"publishedVersion":364,"revision":62,"contentType":22843,"locale":29},{"sys":22840},{"type":12,"linkType":13,"id":14},{"sys":22842},{"id":21,"type":12,"linkType":22},{"sys":22844},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22846,"metaTitle":374,"metaDescription":375,"mainTitle":22847,"subtitle":393,"heroImage":22862,"ctaButton":416,"ctaLink":417},[373],{"data":22848,"content":22849,"nodeType":74},{},[22850,22856],{"data":22851,"content":22852,"nodeType":78},{},[22853],{"data":22854,"marks":22855,"value":385,"nodeType":82},{},[],{"data":22857,"content":22858,"nodeType":87},{},[22859],{"data":22860,"marks":22861,"value":392,"nodeType":82},{},[],{"metadata":22863,"sys":22866,"fields":22871},{"tags":22864,"concepts":22865},[],[],{"space":22867,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22869,"publishedVersion":62,"revision":44,"locale":29},{"sys":22868},{"type":12,"linkType":13,"id":14},{"sys":22870},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22872},{"url":408,"details":22873,"fileName":414,"contentType":415},{"size":410,"image":22874},{"width":412,"height":413},{"sys":22876,"fields":22879},{"id":22877,"createdAt":22878},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":22880,"slug":22881,"articleIntro":22880,"category":22882},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[22883],{"metadata":22884,"sys":22887,"fields":22894},{"tags":22885,"concepts":22886},[],[],{"space":22888,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22890,"publishedVersion":364,"revision":62,"contentType":22892,"locale":29},{"sys":22889},{"type":12,"linkType":13,"id":14},{"sys":22891},{"id":21,"type":12,"linkType":22},{"sys":22893},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22895,"metaTitle":374,"metaDescription":375,"mainTitle":22896,"subtitle":393,"heroImage":22911,"ctaButton":416,"ctaLink":417},[373],{"data":22897,"content":22898,"nodeType":74},{},[22899,22905],{"data":22900,"content":22901,"nodeType":78},{},[22902],{"data":22903,"marks":22904,"value":385,"nodeType":82},{},[],{"data":22906,"content":22907,"nodeType":87},{},[22908],{"data":22909,"marks":22910,"value":392,"nodeType":82},{},[],{"metadata":22912,"sys":22915,"fields":22920},{"tags":22913,"concepts":22914},[],[],{"space":22916,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22918,"publishedVersion":62,"revision":44,"locale":29},{"sys":22917},{"type":12,"linkType":13,"id":14},{"sys":22919},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22921},{"url":408,"details":22922,"fileName":414,"contentType":415},{"size":410,"image":22923},{"width":412,"height":413},{"sys":22925,"fields":22928},{"id":22926,"createdAt":22927},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":22929,"slug":22930,"articleIntro":-1,"category":22931},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[22932],{"metadata":22933,"sys":22936,"fields":22943},{"tags":22934,"concepts":22935},[],[],{"space":22937,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22939,"publishedVersion":364,"revision":62,"contentType":22941,"locale":29},{"sys":22938},{"type":12,"linkType":13,"id":14},{"sys":22940},{"id":21,"type":12,"linkType":22},{"sys":22942},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22944,"metaTitle":374,"metaDescription":375,"mainTitle":22945,"subtitle":393,"heroImage":22960,"ctaButton":416,"ctaLink":417},[373],{"data":22946,"content":22947,"nodeType":74},{},[22948,22954],{"data":22949,"content":22950,"nodeType":78},{},[22951],{"data":22952,"marks":22953,"value":385,"nodeType":82},{},[],{"data":22955,"content":22956,"nodeType":87},{},[22957],{"data":22958,"marks":22959,"value":392,"nodeType":82},{},[],{"metadata":22961,"sys":22964,"fields":22969},{"tags":22962,"concepts":22963},[],[],{"space":22965,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":22967,"publishedVersion":62,"revision":44,"locale":29},{"sys":22966},{"type":12,"linkType":13,"id":14},{"sys":22968},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":22970},{"url":408,"details":22971,"fileName":414,"contentType":415},{"size":410,"image":22972},{"width":412,"height":413},{"sys":22974,"fields":22977},{"id":22975,"createdAt":22976},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":22978,"slug":22979,"articleIntro":22978,"category":22980},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[22981],{"metadata":22982,"sys":22985,"fields":22992},{"tags":22983,"concepts":22984},[],[],{"space":22986,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22988,"publishedVersion":364,"revision":62,"contentType":22990,"locale":29},{"sys":22987},{"type":12,"linkType":13,"id":14},{"sys":22989},{"id":21,"type":12,"linkType":22},{"sys":22991},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22993,"metaTitle":374,"metaDescription":375,"mainTitle":22994,"subtitle":393,"heroImage":23009,"ctaButton":416,"ctaLink":417},[373],{"data":22995,"content":22996,"nodeType":74},{},[22997,23003],{"data":22998,"content":22999,"nodeType":78},{},[23000],{"data":23001,"marks":23002,"value":385,"nodeType":82},{},[],{"data":23004,"content":23005,"nodeType":87},{},[23006],{"data":23007,"marks":23008,"value":392,"nodeType":82},{},[],{"metadata":23010,"sys":23013,"fields":23018},{"tags":23011,"concepts":23012},[],[],{"space":23014,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23016,"publishedVersion":62,"revision":44,"locale":29},{"sys":23015},{"type":12,"linkType":13,"id":14},{"sys":23017},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23019},{"url":408,"details":23020,"fileName":414,"contentType":415},{"size":410,"image":23021},{"width":412,"height":413},{"sys":23023,"fields":23026},{"id":23024,"createdAt":23025},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":23027,"slug":23028,"articleIntro":23027,"category":23029},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[23030],{"metadata":23031,"sys":23034,"fields":23041},{"tags":23032,"concepts":23033},[],[],{"space":23035,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23037,"publishedVersion":364,"revision":62,"contentType":23039,"locale":29},{"sys":23036},{"type":12,"linkType":13,"id":14},{"sys":23038},{"id":21,"type":12,"linkType":22},{"sys":23040},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23042,"metaTitle":374,"metaDescription":375,"mainTitle":23043,"subtitle":393,"heroImage":23058,"ctaButton":416,"ctaLink":417},[373],{"data":23044,"content":23045,"nodeType":74},{},[23046,23052],{"data":23047,"content":23048,"nodeType":78},{},[23049],{"data":23050,"marks":23051,"value":385,"nodeType":82},{},[],{"data":23053,"content":23054,"nodeType":87},{},[23055],{"data":23056,"marks":23057,"value":392,"nodeType":82},{},[],{"metadata":23059,"sys":23062,"fields":23067},{"tags":23060,"concepts":23061},[],[],{"space":23063,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23065,"publishedVersion":62,"revision":44,"locale":29},{"sys":23064},{"type":12,"linkType":13,"id":14},{"sys":23066},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23068},{"url":408,"details":23069,"fileName":414,"contentType":415},{"size":410,"image":23070},{"width":412,"height":413},{"sys":23072,"fields":23075},{"id":23073,"createdAt":23074},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":23076,"slug":23077,"articleIntro":-1,"category":23078},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[23079],{"metadata":23080,"sys":23083,"fields":23090},{"tags":23081,"concepts":23082},[],[],{"space":23084,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23086,"publishedVersion":364,"revision":62,"contentType":23088,"locale":29},{"sys":23085},{"type":12,"linkType":13,"id":14},{"sys":23087},{"id":21,"type":12,"linkType":22},{"sys":23089},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23091,"metaTitle":374,"metaDescription":375,"mainTitle":23092,"subtitle":393,"heroImage":23107,"ctaButton":416,"ctaLink":417},[373],{"data":23093,"content":23094,"nodeType":74},{},[23095,23101],{"data":23096,"content":23097,"nodeType":78},{},[23098],{"data":23099,"marks":23100,"value":385,"nodeType":82},{},[],{"data":23102,"content":23103,"nodeType":87},{},[23104],{"data":23105,"marks":23106,"value":392,"nodeType":82},{},[],{"metadata":23108,"sys":23111,"fields":23116},{"tags":23109,"concepts":23110},[],[],{"space":23112,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23114,"publishedVersion":62,"revision":44,"locale":29},{"sys":23113},{"type":12,"linkType":13,"id":14},{"sys":23115},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23117},{"url":408,"details":23118,"fileName":414,"contentType":415},{"size":410,"image":23119},{"width":412,"height":413},{"sys":23121,"fields":23124},{"id":23122,"createdAt":23123},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":23125,"slug":23126,"articleIntro":23125,"category":23127},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[23128],{"metadata":23129,"sys":23132,"fields":23139},{"tags":23130,"concepts":23131},[],[],{"space":23133,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23135,"publishedVersion":364,"revision":62,"contentType":23137,"locale":29},{"sys":23134},{"type":12,"linkType":13,"id":14},{"sys":23136},{"id":21,"type":12,"linkType":22},{"sys":23138},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23140,"metaTitle":374,"metaDescription":375,"mainTitle":23141,"subtitle":393,"heroImage":23156,"ctaButton":416,"ctaLink":417},[373],{"data":23142,"content":23143,"nodeType":74},{},[23144,23150],{"data":23145,"content":23146,"nodeType":78},{},[23147],{"data":23148,"marks":23149,"value":385,"nodeType":82},{},[],{"data":23151,"content":23152,"nodeType":87},{},[23153],{"data":23154,"marks":23155,"value":392,"nodeType":82},{},[],{"metadata":23157,"sys":23160,"fields":23165},{"tags":23158,"concepts":23159},[],[],{"space":23161,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23163,"publishedVersion":62,"revision":44,"locale":29},{"sys":23162},{"type":12,"linkType":13,"id":14},{"sys":23164},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23166},{"url":408,"details":23167,"fileName":414,"contentType":415},{"size":410,"image":23168},{"width":412,"height":413},{"sys":23170,"fields":23171},{"id":15,"createdAt":17},{"title":31,"slug":349,"articleIntro":31,"category":23172},[23173],{"metadata":23174,"sys":23177,"fields":23184},{"tags":23175,"concepts":23176},[],[],{"space":23178,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23180,"publishedVersion":364,"revision":62,"contentType":23182,"locale":29},{"sys":23179},{"type":12,"linkType":13,"id":14},{"sys":23181},{"id":21,"type":12,"linkType":22},{"sys":23183},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23185,"metaTitle":374,"metaDescription":375,"mainTitle":23186,"subtitle":393,"heroImage":23201,"ctaButton":416,"ctaLink":417},[373],{"data":23187,"content":23188,"nodeType":74},{},[23189,23195],{"data":23190,"content":23191,"nodeType":78},{},[23192],{"data":23193,"marks":23194,"value":385,"nodeType":82},{},[],{"data":23196,"content":23197,"nodeType":87},{},[23198],{"data":23199,"marks":23200,"value":392,"nodeType":82},{},[],{"metadata":23202,"sys":23205,"fields":23210},{"tags":23203,"concepts":23204},[],[],{"space":23206,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23208,"publishedVersion":62,"revision":44,"locale":29},{"sys":23207},{"type":12,"linkType":13,"id":14},{"sys":23209},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23211},{"url":408,"details":23212,"fileName":414,"contentType":415},{"size":410,"image":23213},{"width":412,"height":413},{"sys":23215,"fields":23218},{"id":23216,"createdAt":23217},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":23219,"slug":23220,"articleIntro":23219,"category":23221},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[23222],{"metadata":23223,"sys":23226,"fields":23233},{"tags":23224,"concepts":23225},[],[],{"space":23227,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23229,"publishedVersion":364,"revision":62,"contentType":23231,"locale":29},{"sys":23228},{"type":12,"linkType":13,"id":14},{"sys":23230},{"id":21,"type":12,"linkType":22},{"sys":23232},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23234,"metaTitle":374,"metaDescription":375,"mainTitle":23235,"subtitle":393,"heroImage":23250,"ctaButton":416,"ctaLink":417},[373],{"data":23236,"content":23237,"nodeType":74},{},[23238,23244],{"data":23239,"content":23240,"nodeType":78},{},[23241],{"data":23242,"marks":23243,"value":385,"nodeType":82},{},[],{"data":23245,"content":23246,"nodeType":87},{},[23247],{"data":23248,"marks":23249,"value":392,"nodeType":82},{},[],{"metadata":23251,"sys":23254,"fields":23259},{"tags":23252,"concepts":23253},[],[],{"space":23255,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23257,"publishedVersion":62,"revision":44,"locale":29},{"sys":23256},{"type":12,"linkType":13,"id":14},{"sys":23258},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23260},{"url":408,"details":23261,"fileName":414,"contentType":415},{"size":410,"image":23262},{"width":412,"height":413},{"sys":23264,"fields":23267},{"id":23265,"createdAt":23266},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":23268,"slug":23269,"articleIntro":-1,"category":23270},"Compte 6226 - Honoraires","compte-6226-honoraires",[23271],{"metadata":23272,"sys":23275,"fields":23282},{"tags":23273,"concepts":23274},[],[],{"space":23276,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23278,"publishedVersion":364,"revision":62,"contentType":23280,"locale":29},{"sys":23277},{"type":12,"linkType":13,"id":14},{"sys":23279},{"id":21,"type":12,"linkType":22},{"sys":23281},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23283,"metaTitle":374,"metaDescription":375,"mainTitle":23284,"subtitle":393,"heroImage":23299,"ctaButton":416,"ctaLink":417},[373],{"data":23285,"content":23286,"nodeType":74},{},[23287,23293],{"data":23288,"content":23289,"nodeType":78},{},[23290],{"data":23291,"marks":23292,"value":385,"nodeType":82},{},[],{"data":23294,"content":23295,"nodeType":87},{},[23296],{"data":23297,"marks":23298,"value":392,"nodeType":82},{},[],{"metadata":23300,"sys":23303,"fields":23308},{"tags":23301,"concepts":23302},[],[],{"space":23304,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23306,"publishedVersion":62,"revision":44,"locale":29},{"sys":23305},{"type":12,"linkType":13,"id":14},{"sys":23307},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23309},{"url":408,"details":23310,"fileName":414,"contentType":415},{"size":410,"image":23311},{"width":412,"height":413},{"sys":23313,"fields":23316},{"id":23314,"createdAt":23315},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":23317,"slug":23318,"articleIntro":23317,"category":23319},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[23320],{"metadata":23321,"sys":23324,"fields":23331},{"tags":23322,"concepts":23323},[],[],{"space":23325,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23327,"publishedVersion":364,"revision":62,"contentType":23329,"locale":29},{"sys":23326},{"type":12,"linkType":13,"id":14},{"sys":23328},{"id":21,"type":12,"linkType":22},{"sys":23330},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23332,"metaTitle":374,"metaDescription":375,"mainTitle":23333,"subtitle":393,"heroImage":23348,"ctaButton":416,"ctaLink":417},[373],{"data":23334,"content":23335,"nodeType":74},{},[23336,23342],{"data":23337,"content":23338,"nodeType":78},{},[23339],{"data":23340,"marks":23341,"value":385,"nodeType":82},{},[],{"data":23343,"content":23344,"nodeType":87},{},[23345],{"data":23346,"marks":23347,"value":392,"nodeType":82},{},[],{"metadata":23349,"sys":23352,"fields":23357},{"tags":23350,"concepts":23351},[],[],{"space":23353,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23355,"publishedVersion":62,"revision":44,"locale":29},{"sys":23354},{"type":12,"linkType":13,"id":14},{"sys":23356},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23358},{"url":408,"details":23359,"fileName":414,"contentType":415},{"size":410,"image":23360},{"width":412,"height":413},{"sys":23362,"fields":23365},{"id":23363,"createdAt":23364},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":23366,"slug":23367,"articleIntro":23366,"category":23368},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[23369],{"metadata":23370,"sys":23373,"fields":23380},{"tags":23371,"concepts":23372},[],[],{"space":23374,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23376,"publishedVersion":364,"revision":62,"contentType":23378,"locale":29},{"sys":23375},{"type":12,"linkType":13,"id":14},{"sys":23377},{"id":21,"type":12,"linkType":22},{"sys":23379},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23381,"metaTitle":374,"metaDescription":375,"mainTitle":23382,"subtitle":393,"heroImage":23397,"ctaButton":416,"ctaLink":417},[373],{"data":23383,"content":23384,"nodeType":74},{},[23385,23391],{"data":23386,"content":23387,"nodeType":78},{},[23388],{"data":23389,"marks":23390,"value":385,"nodeType":82},{},[],{"data":23392,"content":23393,"nodeType":87},{},[23394],{"data":23395,"marks":23396,"value":392,"nodeType":82},{},[],{"metadata":23398,"sys":23401,"fields":23406},{"tags":23399,"concepts":23400},[],[],{"space":23402,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23404,"publishedVersion":62,"revision":44,"locale":29},{"sys":23403},{"type":12,"linkType":13,"id":14},{"sys":23405},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23407},{"url":408,"details":23408,"fileName":414,"contentType":415},{"size":410,"image":23409},{"width":412,"height":413},{"sys":23411,"fields":23414},{"id":23412,"createdAt":23413},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":23415,"slug":23416,"articleIntro":23415,"category":23417},"6097 - de marchandises","compte-6097-de-marchandises",[23418],{"metadata":23419,"sys":23422,"fields":23429},{"tags":23420,"concepts":23421},[],[],{"space":23423,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23425,"publishedVersion":364,"revision":62,"contentType":23427,"locale":29},{"sys":23424},{"type":12,"linkType":13,"id":14},{"sys":23426},{"id":21,"type":12,"linkType":22},{"sys":23428},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23430,"metaTitle":374,"metaDescription":375,"mainTitle":23431,"subtitle":393,"heroImage":23446,"ctaButton":416,"ctaLink":417},[373],{"data":23432,"content":23433,"nodeType":74},{},[23434,23440],{"data":23435,"content":23436,"nodeType":78},{},[23437],{"data":23438,"marks":23439,"value":385,"nodeType":82},{},[],{"data":23441,"content":23442,"nodeType":87},{},[23443],{"data":23444,"marks":23445,"value":392,"nodeType":82},{},[],{"metadata":23447,"sys":23450,"fields":23455},{"tags":23448,"concepts":23449},[],[],{"space":23451,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23453,"publishedVersion":62,"revision":44,"locale":29},{"sys":23452},{"type":12,"linkType":13,"id":14},{"sys":23454},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23456},{"url":408,"details":23457,"fileName":414,"contentType":415},{"size":410,"image":23458},{"width":412,"height":413},{"sys":23460,"fields":23463},{"id":23461,"createdAt":23462},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":23464,"slug":23465,"articleIntro":23464,"category":23466},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[23467],{"metadata":23468,"sys":23471,"fields":23478},{"tags":23469,"concepts":23470},[],[],{"space":23472,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23474,"publishedVersion":364,"revision":62,"contentType":23476,"locale":29},{"sys":23473},{"type":12,"linkType":13,"id":14},{"sys":23475},{"id":21,"type":12,"linkType":22},{"sys":23477},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23479,"metaTitle":374,"metaDescription":375,"mainTitle":23480,"subtitle":393,"heroImage":23495,"ctaButton":416,"ctaLink":417},[373],{"data":23481,"content":23482,"nodeType":74},{},[23483,23489],{"data":23484,"content":23485,"nodeType":78},{},[23486],{"data":23487,"marks":23488,"value":385,"nodeType":82},{},[],{"data":23490,"content":23491,"nodeType":87},{},[23492],{"data":23493,"marks":23494,"value":392,"nodeType":82},{},[],{"metadata":23496,"sys":23499,"fields":23504},{"tags":23497,"concepts":23498},[],[],{"space":23500,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23502,"publishedVersion":62,"revision":44,"locale":29},{"sys":23501},{"type":12,"linkType":13,"id":14},{"sys":23503},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23505},{"url":408,"details":23506,"fileName":414,"contentType":415},{"size":410,"image":23507},{"width":412,"height":413},{"sys":23509,"fields":23512},{"id":23510,"createdAt":23511},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23513,"slug":23514,"articleIntro":23513,"category":23515},"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",[23516],{"metadata":23517,"sys":23520,"fields":23527},{"tags":23518,"concepts":23519},[],[],{"space":23521,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23523,"publishedVersion":364,"revision":62,"contentType":23525,"locale":29},{"sys":23522},{"type":12,"linkType":13,"id":14},{"sys":23524},{"id":21,"type":12,"linkType":22},{"sys":23526},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23528,"metaTitle":374,"metaDescription":375,"mainTitle":23529,"subtitle":393,"heroImage":23544,"ctaButton":416,"ctaLink":417},[373],{"data":23530,"content":23531,"nodeType":74},{},[23532,23538],{"data":23533,"content":23534,"nodeType":78},{},[23535],{"data":23536,"marks":23537,"value":385,"nodeType":82},{},[],{"data":23539,"content":23540,"nodeType":87},{},[23541],{"data":23542,"marks":23543,"value":392,"nodeType":82},{},[],{"metadata":23545,"sys":23548,"fields":23553},{"tags":23546,"concepts":23547},[],[],{"space":23549,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23551,"publishedVersion":62,"revision":44,"locale":29},{"sys":23550},{"type":12,"linkType":13,"id":14},{"sys":23552},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23554},{"url":408,"details":23555,"fileName":414,"contentType":415},{"size":410,"image":23556},{"width":412,"height":413},{"sys":23558,"fields":23561},{"id":23559,"createdAt":23560},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":23562,"slug":23563,"articleIntro":-1,"category":23564},"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",[23565],{"metadata":23566,"sys":23569,"fields":23576},{"tags":23567,"concepts":23568},[],[],{"space":23570,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23572,"publishedVersion":364,"revision":62,"contentType":23574,"locale":29},{"sys":23571},{"type":12,"linkType":13,"id":14},{"sys":23573},{"id":21,"type":12,"linkType":22},{"sys":23575},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23577,"metaTitle":374,"metaDescription":375,"mainTitle":23578,"subtitle":393,"heroImage":23593,"ctaButton":416,"ctaLink":417},[373],{"data":23579,"content":23580,"nodeType":74},{},[23581,23587],{"data":23582,"content":23583,"nodeType":78},{},[23584],{"data":23585,"marks":23586,"value":385,"nodeType":82},{},[],{"data":23588,"content":23589,"nodeType":87},{},[23590],{"data":23591,"marks":23592,"value":392,"nodeType":82},{},[],{"metadata":23594,"sys":23597,"fields":23602},{"tags":23595,"concepts":23596},[],[],{"space":23598,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23600,"publishedVersion":62,"revision":44,"locale":29},{"sys":23599},{"type":12,"linkType":13,"id":14},{"sys":23601},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23603},{"url":408,"details":23604,"fileName":414,"contentType":415},{"size":410,"image":23605},{"width":412,"height":413},{"sys":23607,"fields":23610},{"id":23608,"createdAt":23609},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":23611,"slug":23612,"articleIntro":23611,"category":23613},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[23614],{"metadata":23615,"sys":23618,"fields":23625},{"tags":23616,"concepts":23617},[],[],{"space":23619,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23621,"publishedVersion":364,"revision":62,"contentType":23623,"locale":29},{"sys":23620},{"type":12,"linkType":13,"id":14},{"sys":23622},{"id":21,"type":12,"linkType":22},{"sys":23624},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23626,"metaTitle":374,"metaDescription":375,"mainTitle":23627,"subtitle":393,"heroImage":23642,"ctaButton":416,"ctaLink":417},[373],{"data":23628,"content":23629,"nodeType":74},{},[23630,23636],{"data":23631,"content":23632,"nodeType":78},{},[23633],{"data":23634,"marks":23635,"value":385,"nodeType":82},{},[],{"data":23637,"content":23638,"nodeType":87},{},[23639],{"data":23640,"marks":23641,"value":392,"nodeType":82},{},[],{"metadata":23643,"sys":23646,"fields":23651},{"tags":23644,"concepts":23645},[],[],{"space":23647,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23649,"publishedVersion":62,"revision":44,"locale":29},{"sys":23648},{"type":12,"linkType":13,"id":14},{"sys":23650},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23652},{"url":408,"details":23653,"fileName":414,"contentType":415},{"size":410,"image":23654},{"width":412,"height":413},{"sys":23656,"fields":23659},{"id":23657,"createdAt":23658},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":23660,"slug":23661,"articleIntro":23660,"category":23662},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[23663],{"metadata":23664,"sys":23667,"fields":23674},{"tags":23665,"concepts":23666},[],[],{"space":23668,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23670,"publishedVersion":364,"revision":62,"contentType":23672,"locale":29},{"sys":23669},{"type":12,"linkType":13,"id":14},{"sys":23671},{"id":21,"type":12,"linkType":22},{"sys":23673},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23675,"metaTitle":374,"metaDescription":375,"mainTitle":23676,"subtitle":393,"heroImage":23691,"ctaButton":416,"ctaLink":417},[373],{"data":23677,"content":23678,"nodeType":74},{},[23679,23685],{"data":23680,"content":23681,"nodeType":78},{},[23682],{"data":23683,"marks":23684,"value":385,"nodeType":82},{},[],{"data":23686,"content":23687,"nodeType":87},{},[23688],{"data":23689,"marks":23690,"value":392,"nodeType":82},{},[],{"metadata":23692,"sys":23695,"fields":23700},{"tags":23693,"concepts":23694},[],[],{"space":23696,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23698,"publishedVersion":62,"revision":44,"locale":29},{"sys":23697},{"type":12,"linkType":13,"id":14},{"sys":23699},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23701},{"url":408,"details":23702,"fileName":414,"contentType":415},{"size":410,"image":23703},{"width":412,"height":413},{"sys":23705,"fields":23708},{"id":23706,"createdAt":23707},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":23709,"slug":23710,"articleIntro":-1,"category":23711},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[23712],{"metadata":23713,"sys":23716,"fields":23723},{"tags":23714,"concepts":23715},[],[],{"space":23717,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23719,"publishedVersion":364,"revision":62,"contentType":23721,"locale":29},{"sys":23718},{"type":12,"linkType":13,"id":14},{"sys":23720},{"id":21,"type":12,"linkType":22},{"sys":23722},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23724,"metaTitle":374,"metaDescription":375,"mainTitle":23725,"subtitle":393,"heroImage":23740,"ctaButton":416,"ctaLink":417},[373],{"data":23726,"content":23727,"nodeType":74},{},[23728,23734],{"data":23729,"content":23730,"nodeType":78},{},[23731],{"data":23732,"marks":23733,"value":385,"nodeType":82},{},[],{"data":23735,"content":23736,"nodeType":87},{},[23737],{"data":23738,"marks":23739,"value":392,"nodeType":82},{},[],{"metadata":23741,"sys":23744,"fields":23749},{"tags":23742,"concepts":23743},[],[],{"space":23745,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23747,"publishedVersion":62,"revision":44,"locale":29},{"sys":23746},{"type":12,"linkType":13,"id":14},{"sys":23748},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23750},{"url":408,"details":23751,"fileName":414,"contentType":415},{"size":410,"image":23752},{"width":412,"height":413},{"sys":23754,"fields":23757},{"id":23755,"createdAt":23756},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":23758,"slug":23759,"articleIntro":23758,"category":23760},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[23761],{"metadata":23762,"sys":23765,"fields":23772},{"tags":23763,"concepts":23764},[],[],{"space":23766,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23768,"publishedVersion":364,"revision":62,"contentType":23770,"locale":29},{"sys":23767},{"type":12,"linkType":13,"id":14},{"sys":23769},{"id":21,"type":12,"linkType":22},{"sys":23771},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23773,"metaTitle":374,"metaDescription":375,"mainTitle":23774,"subtitle":393,"heroImage":23789,"ctaButton":416,"ctaLink":417},[373],{"data":23775,"content":23776,"nodeType":74},{},[23777,23783],{"data":23778,"content":23779,"nodeType":78},{},[23780],{"data":23781,"marks":23782,"value":385,"nodeType":82},{},[],{"data":23784,"content":23785,"nodeType":87},{},[23786],{"data":23787,"marks":23788,"value":392,"nodeType":82},{},[],{"metadata":23790,"sys":23793,"fields":23798},{"tags":23791,"concepts":23792},[],[],{"space":23794,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23796,"publishedVersion":62,"revision":44,"locale":29},{"sys":23795},{"type":12,"linkType":13,"id":14},{"sys":23797},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23799},{"url":408,"details":23800,"fileName":414,"contentType":415},{"size":410,"image":23801},{"width":412,"height":413},{"sys":23803,"fields":23806},{"id":23804,"createdAt":23805},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":23807,"slug":23808,"articleIntro":23807,"category":23809},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[23810],{"metadata":23811,"sys":23814,"fields":23821},{"tags":23812,"concepts":23813},[],[],{"space":23815,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23817,"publishedVersion":364,"revision":62,"contentType":23819,"locale":29},{"sys":23816},{"type":12,"linkType":13,"id":14},{"sys":23818},{"id":21,"type":12,"linkType":22},{"sys":23820},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23822,"metaTitle":374,"metaDescription":375,"mainTitle":23823,"subtitle":393,"heroImage":23838,"ctaButton":416,"ctaLink":417},[373],{"data":23824,"content":23825,"nodeType":74},{},[23826,23832],{"data":23827,"content":23828,"nodeType":78},{},[23829],{"data":23830,"marks":23831,"value":385,"nodeType":82},{},[],{"data":23833,"content":23834,"nodeType":87},{},[23835],{"data":23836,"marks":23837,"value":392,"nodeType":82},{},[],{"metadata":23839,"sys":23842,"fields":23847},{"tags":23840,"concepts":23841},[],[],{"space":23843,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23845,"publishedVersion":62,"revision":44,"locale":29},{"sys":23844},{"type":12,"linkType":13,"id":14},{"sys":23846},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23848},{"url":408,"details":23849,"fileName":414,"contentType":415},{"size":410,"image":23850},{"width":412,"height":413},{"sys":23852,"fields":23855},{"id":23853,"createdAt":23854},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":23856,"slug":23857,"articleIntro":23856,"category":23858},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[23859],{"metadata":23860,"sys":23863,"fields":23870},{"tags":23861,"concepts":23862},[],[],{"space":23864,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23866,"publishedVersion":364,"revision":62,"contentType":23868,"locale":29},{"sys":23865},{"type":12,"linkType":13,"id":14},{"sys":23867},{"id":21,"type":12,"linkType":22},{"sys":23869},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23871,"metaTitle":374,"metaDescription":375,"mainTitle":23872,"subtitle":393,"heroImage":23887,"ctaButton":416,"ctaLink":417},[373],{"data":23873,"content":23874,"nodeType":74},{},[23875,23881],{"data":23876,"content":23877,"nodeType":78},{},[23878],{"data":23879,"marks":23880,"value":385,"nodeType":82},{},[],{"data":23882,"content":23883,"nodeType":87},{},[23884],{"data":23885,"marks":23886,"value":392,"nodeType":82},{},[],{"metadata":23888,"sys":23891,"fields":23896},{"tags":23889,"concepts":23890},[],[],{"space":23892,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23894,"publishedVersion":62,"revision":44,"locale":29},{"sys":23893},{"type":12,"linkType":13,"id":14},{"sys":23895},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23897},{"url":408,"details":23898,"fileName":414,"contentType":415},{"size":410,"image":23899},{"width":412,"height":413},{"sys":23901,"fields":23904},{"id":23902,"createdAt":23903},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":23905,"slug":23906,"articleIntro":23905,"category":23907},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[23908],{"metadata":23909,"sys":23912,"fields":23919},{"tags":23910,"concepts":23911},[],[],{"space":23913,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23915,"publishedVersion":364,"revision":62,"contentType":23917,"locale":29},{"sys":23914},{"type":12,"linkType":13,"id":14},{"sys":23916},{"id":21,"type":12,"linkType":22},{"sys":23918},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23920,"metaTitle":374,"metaDescription":375,"mainTitle":23921,"subtitle":393,"heroImage":23936,"ctaButton":416,"ctaLink":417},[373],{"data":23922,"content":23923,"nodeType":74},{},[23924,23930],{"data":23925,"content":23926,"nodeType":78},{},[23927],{"data":23928,"marks":23929,"value":385,"nodeType":82},{},[],{"data":23931,"content":23932,"nodeType":87},{},[23933],{"data":23934,"marks":23935,"value":392,"nodeType":82},{},[],{"metadata":23937,"sys":23940,"fields":23945},{"tags":23938,"concepts":23939},[],[],{"space":23941,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23943,"publishedVersion":62,"revision":44,"locale":29},{"sys":23942},{"type":12,"linkType":13,"id":14},{"sys":23944},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23946},{"url":408,"details":23947,"fileName":414,"contentType":415},{"size":410,"image":23948},{"width":412,"height":413},{"sys":23950,"fields":23953},{"id":23951,"createdAt":23952},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23954,"slug":23955,"articleIntro":-1,"category":23956},"Compte 66 - Charges financières","compte-66-charges-financieres",[23957],{"metadata":23958,"sys":23961,"fields":23968},{"tags":23959,"concepts":23960},[],[],{"space":23962,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23964,"publishedVersion":364,"revision":62,"contentType":23966,"locale":29},{"sys":23963},{"type":12,"linkType":13,"id":14},{"sys":23965},{"id":21,"type":12,"linkType":22},{"sys":23967},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23969,"metaTitle":374,"metaDescription":375,"mainTitle":23970,"subtitle":393,"heroImage":23985,"ctaButton":416,"ctaLink":417},[373],{"data":23971,"content":23972,"nodeType":74},{},[23973,23979],{"data":23974,"content":23975,"nodeType":78},{},[23976],{"data":23977,"marks":23978,"value":385,"nodeType":82},{},[],{"data":23980,"content":23981,"nodeType":87},{},[23982],{"data":23983,"marks":23984,"value":392,"nodeType":82},{},[],{"metadata":23986,"sys":23989,"fields":23994},{"tags":23987,"concepts":23988},[],[],{"space":23990,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":23992,"publishedVersion":62,"revision":44,"locale":29},{"sys":23991},{"type":12,"linkType":13,"id":14},{"sys":23993},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":23995},{"url":408,"details":23996,"fileName":414,"contentType":415},{"size":410,"image":23997},{"width":412,"height":413},{"sys":23999,"fields":24002},{"id":24000,"createdAt":24001},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":24003,"slug":24004,"articleIntro":24003,"category":24005},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[24006],{"metadata":24007,"sys":24010,"fields":24017},{"tags":24008,"concepts":24009},[],[],{"space":24011,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24013,"publishedVersion":364,"revision":62,"contentType":24015,"locale":29},{"sys":24012},{"type":12,"linkType":13,"id":14},{"sys":24014},{"id":21,"type":12,"linkType":22},{"sys":24016},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24018,"metaTitle":374,"metaDescription":375,"mainTitle":24019,"subtitle":393,"heroImage":24034,"ctaButton":416,"ctaLink":417},[373],{"data":24020,"content":24021,"nodeType":74},{},[24022,24028],{"data":24023,"content":24024,"nodeType":78},{},[24025],{"data":24026,"marks":24027,"value":385,"nodeType":82},{},[],{"data":24029,"content":24030,"nodeType":87},{},[24031],{"data":24032,"marks":24033,"value":392,"nodeType":82},{},[],{"metadata":24035,"sys":24038,"fields":24043},{"tags":24036,"concepts":24037},[],[],{"space":24039,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24041,"publishedVersion":62,"revision":44,"locale":29},{"sys":24040},{"type":12,"linkType":13,"id":14},{"sys":24042},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24044},{"url":408,"details":24045,"fileName":414,"contentType":415},{"size":410,"image":24046},{"width":412,"height":413},{"sys":24048,"fields":24051},{"id":24049,"createdAt":24050},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":24052,"slug":24053,"articleIntro":24052,"category":24054},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[24055],{"metadata":24056,"sys":24059,"fields":24066},{"tags":24057,"concepts":24058},[],[],{"space":24060,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24062,"publishedVersion":364,"revision":62,"contentType":24064,"locale":29},{"sys":24061},{"type":12,"linkType":13,"id":14},{"sys":24063},{"id":21,"type":12,"linkType":22},{"sys":24065},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24067,"metaTitle":374,"metaDescription":375,"mainTitle":24068,"subtitle":393,"heroImage":24083,"ctaButton":416,"ctaLink":417},[373],{"data":24069,"content":24070,"nodeType":74},{},[24071,24077],{"data":24072,"content":24073,"nodeType":78},{},[24074],{"data":24075,"marks":24076,"value":385,"nodeType":82},{},[],{"data":24078,"content":24079,"nodeType":87},{},[24080],{"data":24081,"marks":24082,"value":392,"nodeType":82},{},[],{"metadata":24084,"sys":24087,"fields":24092},{"tags":24085,"concepts":24086},[],[],{"space":24088,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24090,"publishedVersion":62,"revision":44,"locale":29},{"sys":24089},{"type":12,"linkType":13,"id":14},{"sys":24091},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24093},{"url":408,"details":24094,"fileName":414,"contentType":415},{"size":410,"image":24095},{"width":412,"height":413},{"sys":24097,"fields":24100},{"id":24098,"createdAt":24099},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":24101,"slug":24102,"articleIntro":-1,"category":24103},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[24104],{"metadata":24105,"sys":24108,"fields":24115},{"tags":24106,"concepts":24107},[],[],{"space":24109,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24111,"publishedVersion":364,"revision":62,"contentType":24113,"locale":29},{"sys":24110},{"type":12,"linkType":13,"id":14},{"sys":24112},{"id":21,"type":12,"linkType":22},{"sys":24114},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24116,"metaTitle":374,"metaDescription":375,"mainTitle":24117,"subtitle":393,"heroImage":24132,"ctaButton":416,"ctaLink":417},[373],{"data":24118,"content":24119,"nodeType":74},{},[24120,24126],{"data":24121,"content":24122,"nodeType":78},{},[24123],{"data":24124,"marks":24125,"value":385,"nodeType":82},{},[],{"data":24127,"content":24128,"nodeType":87},{},[24129],{"data":24130,"marks":24131,"value":392,"nodeType":82},{},[],{"metadata":24133,"sys":24136,"fields":24141},{"tags":24134,"concepts":24135},[],[],{"space":24137,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24139,"publishedVersion":62,"revision":44,"locale":29},{"sys":24138},{"type":12,"linkType":13,"id":14},{"sys":24140},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24142},{"url":408,"details":24143,"fileName":414,"contentType":415},{"size":410,"image":24144},{"width":412,"height":413},{"sys":24146,"fields":24149},{"id":24147,"createdAt":24148},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":24150,"slug":24151,"articleIntro":24150,"category":24152},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[24153],{"metadata":24154,"sys":24157,"fields":24164},{"tags":24155,"concepts":24156},[],[],{"space":24158,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24160,"publishedVersion":364,"revision":62,"contentType":24162,"locale":29},{"sys":24159},{"type":12,"linkType":13,"id":14},{"sys":24161},{"id":21,"type":12,"linkType":22},{"sys":24163},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24165,"metaTitle":374,"metaDescription":375,"mainTitle":24166,"subtitle":393,"heroImage":24181,"ctaButton":416,"ctaLink":417},[373],{"data":24167,"content":24168,"nodeType":74},{},[24169,24175],{"data":24170,"content":24171,"nodeType":78},{},[24172],{"data":24173,"marks":24174,"value":385,"nodeType":82},{},[],{"data":24176,"content":24177,"nodeType":87},{},[24178],{"data":24179,"marks":24180,"value":392,"nodeType":82},{},[],{"metadata":24182,"sys":24185,"fields":24190},{"tags":24183,"concepts":24184},[],[],{"space":24186,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24188,"publishedVersion":62,"revision":44,"locale":29},{"sys":24187},{"type":12,"linkType":13,"id":14},{"sys":24189},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24191},{"url":408,"details":24192,"fileName":414,"contentType":415},{"size":410,"image":24193},{"width":412,"height":413},{"sys":24195,"fields":24198},{"id":24196,"createdAt":24197},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":24199,"slug":24200,"articleIntro":24199,"category":24201},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[24202],{"metadata":24203,"sys":24206,"fields":24213},{"tags":24204,"concepts":24205},[],[],{"space":24207,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24209,"publishedVersion":364,"revision":62,"contentType":24211,"locale":29},{"sys":24208},{"type":12,"linkType":13,"id":14},{"sys":24210},{"id":21,"type":12,"linkType":22},{"sys":24212},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24214,"metaTitle":374,"metaDescription":375,"mainTitle":24215,"subtitle":393,"heroImage":24230,"ctaButton":416,"ctaLink":417},[373],{"data":24216,"content":24217,"nodeType":74},{},[24218,24224],{"data":24219,"content":24220,"nodeType":78},{},[24221],{"data":24222,"marks":24223,"value":385,"nodeType":82},{},[],{"data":24225,"content":24226,"nodeType":87},{},[24227],{"data":24228,"marks":24229,"value":392,"nodeType":82},{},[],{"metadata":24231,"sys":24234,"fields":24239},{"tags":24232,"concepts":24233},[],[],{"space":24235,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24237,"publishedVersion":62,"revision":44,"locale":29},{"sys":24236},{"type":12,"linkType":13,"id":14},{"sys":24238},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24240},{"url":408,"details":24241,"fileName":414,"contentType":415},{"size":410,"image":24242},{"width":412,"height":413},{"sys":24244,"fields":24247},{"id":24245,"createdAt":24246},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":24248,"slug":24249,"articleIntro":24248,"category":24250},"2961 - Titres de participation","compte-2961-titres-de-participation",[24251],{"metadata":24252,"sys":24255,"fields":24262},{"tags":24253,"concepts":24254},[],[],{"space":24256,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24258,"publishedVersion":364,"revision":62,"contentType":24260,"locale":29},{"sys":24257},{"type":12,"linkType":13,"id":14},{"sys":24259},{"id":21,"type":12,"linkType":22},{"sys":24261},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24263,"metaTitle":374,"metaDescription":375,"mainTitle":24264,"subtitle":393,"heroImage":24279,"ctaButton":416,"ctaLink":417},[373],{"data":24265,"content":24266,"nodeType":74},{},[24267,24273],{"data":24268,"content":24269,"nodeType":78},{},[24270],{"data":24271,"marks":24272,"value":385,"nodeType":82},{},[],{"data":24274,"content":24275,"nodeType":87},{},[24276],{"data":24277,"marks":24278,"value":392,"nodeType":82},{},[],{"metadata":24280,"sys":24283,"fields":24288},{"tags":24281,"concepts":24282},[],[],{"space":24284,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24286,"publishedVersion":62,"revision":44,"locale":29},{"sys":24285},{"type":12,"linkType":13,"id":14},{"sys":24287},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24289},{"url":408,"details":24290,"fileName":414,"contentType":415},{"size":410,"image":24291},{"width":412,"height":413},{"sys":24293,"fields":24296},{"id":24294,"createdAt":24295},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":24297,"slug":24298,"articleIntro":24297,"category":24299},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[24300],{"metadata":24301,"sys":24304,"fields":24311},{"tags":24302,"concepts":24303},[],[],{"space":24305,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24307,"publishedVersion":364,"revision":62,"contentType":24309,"locale":29},{"sys":24306},{"type":12,"linkType":13,"id":14},{"sys":24308},{"id":21,"type":12,"linkType":22},{"sys":24310},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24312,"metaTitle":374,"metaDescription":375,"mainTitle":24313,"subtitle":393,"heroImage":24328,"ctaButton":416,"ctaLink":417},[373],{"data":24314,"content":24315,"nodeType":74},{},[24316,24322],{"data":24317,"content":24318,"nodeType":78},{},[24319],{"data":24320,"marks":24321,"value":385,"nodeType":82},{},[],{"data":24323,"content":24324,"nodeType":87},{},[24325],{"data":24326,"marks":24327,"value":392,"nodeType":82},{},[],{"metadata":24329,"sys":24332,"fields":24337},{"tags":24330,"concepts":24331},[],[],{"space":24333,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24335,"publishedVersion":62,"revision":44,"locale":29},{"sys":24334},{"type":12,"linkType":13,"id":14},{"sys":24336},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24338},{"url":408,"details":24339,"fileName":414,"contentType":415},{"size":410,"image":24340},{"width":412,"height":413},{"sys":24342,"fields":24345},{"id":24343,"createdAt":24344},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":24346,"slug":24347,"articleIntro":24346,"category":24348},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[24349],{"metadata":24350,"sys":24353,"fields":24360},{"tags":24351,"concepts":24352},[],[],{"space":24354,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24356,"publishedVersion":364,"revision":62,"contentType":24358,"locale":29},{"sys":24355},{"type":12,"linkType":13,"id":14},{"sys":24357},{"id":21,"type":12,"linkType":22},{"sys":24359},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24361,"metaTitle":374,"metaDescription":375,"mainTitle":24362,"subtitle":393,"heroImage":24377,"ctaButton":416,"ctaLink":417},[373],{"data":24363,"content":24364,"nodeType":74},{},[24365,24371],{"data":24366,"content":24367,"nodeType":78},{},[24368],{"data":24369,"marks":24370,"value":385,"nodeType":82},{},[],{"data":24372,"content":24373,"nodeType":87},{},[24374],{"data":24375,"marks":24376,"value":392,"nodeType":82},{},[],{"metadata":24378,"sys":24381,"fields":24386},{"tags":24379,"concepts":24380},[],[],{"space":24382,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24384,"publishedVersion":62,"revision":44,"locale":29},{"sys":24383},{"type":12,"linkType":13,"id":14},{"sys":24385},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24387},{"url":408,"details":24388,"fileName":414,"contentType":415},{"size":410,"image":24389},{"width":412,"height":413},{"sys":24391,"fields":24394},{"id":24392,"createdAt":24393},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":24395,"slug":24396,"articleIntro":24395,"category":24397},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[24398],{"metadata":24399,"sys":24402,"fields":24409},{"tags":24400,"concepts":24401},[],[],{"space":24403,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24405,"publishedVersion":364,"revision":62,"contentType":24407,"locale":29},{"sys":24404},{"type":12,"linkType":13,"id":14},{"sys":24406},{"id":21,"type":12,"linkType":22},{"sys":24408},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24410,"metaTitle":374,"metaDescription":375,"mainTitle":24411,"subtitle":393,"heroImage":24426,"ctaButton":416,"ctaLink":417},[373],{"data":24412,"content":24413,"nodeType":74},{},[24414,24420],{"data":24415,"content":24416,"nodeType":78},{},[24417],{"data":24418,"marks":24419,"value":385,"nodeType":82},{},[],{"data":24421,"content":24422,"nodeType":87},{},[24423],{"data":24424,"marks":24425,"value":392,"nodeType":82},{},[],{"metadata":24427,"sys":24430,"fields":24435},{"tags":24428,"concepts":24429},[],[],{"space":24431,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24433,"publishedVersion":62,"revision":44,"locale":29},{"sys":24432},{"type":12,"linkType":13,"id":14},{"sys":24434},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24436},{"url":408,"details":24437,"fileName":414,"contentType":415},{"size":410,"image":24438},{"width":412,"height":413},{"sys":24440,"fields":24443},{"id":24441,"createdAt":24442},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":24444,"slug":24445,"articleIntro":24444,"category":24446},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[24447],{"metadata":24448,"sys":24451,"fields":24458},{"tags":24449,"concepts":24450},[],[],{"space":24452,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24454,"publishedVersion":364,"revision":62,"contentType":24456,"locale":29},{"sys":24453},{"type":12,"linkType":13,"id":14},{"sys":24455},{"id":21,"type":12,"linkType":22},{"sys":24457},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24459,"metaTitle":374,"metaDescription":375,"mainTitle":24460,"subtitle":393,"heroImage":24475,"ctaButton":416,"ctaLink":417},[373],{"data":24461,"content":24462,"nodeType":74},{},[24463,24469],{"data":24464,"content":24465,"nodeType":78},{},[24466],{"data":24467,"marks":24468,"value":385,"nodeType":82},{},[],{"data":24470,"content":24471,"nodeType":87},{},[24472],{"data":24473,"marks":24474,"value":392,"nodeType":82},{},[],{"metadata":24476,"sys":24479,"fields":24484},{"tags":24477,"concepts":24478},[],[],{"space":24480,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24482,"publishedVersion":62,"revision":44,"locale":29},{"sys":24481},{"type":12,"linkType":13,"id":14},{"sys":24483},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24485},{"url":408,"details":24486,"fileName":414,"contentType":415},{"size":410,"image":24487},{"width":412,"height":413},{"sys":24489,"fields":24492},{"id":24490,"createdAt":24491},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":24493,"slug":24494,"articleIntro":24493,"category":24495},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[24496],{"metadata":24497,"sys":24500,"fields":24507},{"tags":24498,"concepts":24499},[],[],{"space":24501,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24503,"publishedVersion":364,"revision":62,"contentType":24505,"locale":29},{"sys":24502},{"type":12,"linkType":13,"id":14},{"sys":24504},{"id":21,"type":12,"linkType":22},{"sys":24506},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24508,"metaTitle":374,"metaDescription":375,"mainTitle":24509,"subtitle":393,"heroImage":24524,"ctaButton":416,"ctaLink":417},[373],{"data":24510,"content":24511,"nodeType":74},{},[24512,24518],{"data":24513,"content":24514,"nodeType":78},{},[24515],{"data":24516,"marks":24517,"value":385,"nodeType":82},{},[],{"data":24519,"content":24520,"nodeType":87},{},[24521],{"data":24522,"marks":24523,"value":392,"nodeType":82},{},[],{"metadata":24525,"sys":24528,"fields":24533},{"tags":24526,"concepts":24527},[],[],{"space":24529,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24531,"publishedVersion":62,"revision":44,"locale":29},{"sys":24530},{"type":12,"linkType":13,"id":14},{"sys":24532},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24534},{"url":408,"details":24535,"fileName":414,"contentType":415},{"size":410,"image":24536},{"width":412,"height":413},{"sys":24538,"fields":24541},{"id":24539,"createdAt":24540},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":24542,"slug":24543,"articleIntro":24542,"category":24544},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[24545],{"metadata":24546,"sys":24549,"fields":24556},{"tags":24547,"concepts":24548},[],[],{"space":24550,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24552,"publishedVersion":364,"revision":62,"contentType":24554,"locale":29},{"sys":24551},{"type":12,"linkType":13,"id":14},{"sys":24553},{"id":21,"type":12,"linkType":22},{"sys":24555},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24557,"metaTitle":374,"metaDescription":375,"mainTitle":24558,"subtitle":393,"heroImage":24573,"ctaButton":416,"ctaLink":417},[373],{"data":24559,"content":24560,"nodeType":74},{},[24561,24567],{"data":24562,"content":24563,"nodeType":78},{},[24564],{"data":24565,"marks":24566,"value":385,"nodeType":82},{},[],{"data":24568,"content":24569,"nodeType":87},{},[24570],{"data":24571,"marks":24572,"value":392,"nodeType":82},{},[],{"metadata":24574,"sys":24577,"fields":24582},{"tags":24575,"concepts":24576},[],[],{"space":24578,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24580,"publishedVersion":62,"revision":44,"locale":29},{"sys":24579},{"type":12,"linkType":13,"id":14},{"sys":24581},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24583},{"url":408,"details":24584,"fileName":414,"contentType":415},{"size":410,"image":24585},{"width":412,"height":413},{"sys":24587,"fields":24590},{"id":24588,"createdAt":24589},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":24591,"slug":24592,"articleIntro":24591,"category":24593},"6248 - Divers","compte-6248-divers",[24594],{"metadata":24595,"sys":24598,"fields":24605},{"tags":24596,"concepts":24597},[],[],{"space":24599,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24601,"publishedVersion":364,"revision":62,"contentType":24603,"locale":29},{"sys":24600},{"type":12,"linkType":13,"id":14},{"sys":24602},{"id":21,"type":12,"linkType":22},{"sys":24604},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24606,"metaTitle":374,"metaDescription":375,"mainTitle":24607,"subtitle":393,"heroImage":24622,"ctaButton":416,"ctaLink":417},[373],{"data":24608,"content":24609,"nodeType":74},{},[24610,24616],{"data":24611,"content":24612,"nodeType":78},{},[24613],{"data":24614,"marks":24615,"value":385,"nodeType":82},{},[],{"data":24617,"content":24618,"nodeType":87},{},[24619],{"data":24620,"marks":24621,"value":392,"nodeType":82},{},[],{"metadata":24623,"sys":24626,"fields":24631},{"tags":24624,"concepts":24625},[],[],{"space":24627,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24629,"publishedVersion":62,"revision":44,"locale":29},{"sys":24628},{"type":12,"linkType":13,"id":14},{"sys":24630},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24632},{"url":408,"details":24633,"fileName":414,"contentType":415},{"size":410,"image":24634},{"width":412,"height":413},{"sys":24636,"fields":24638},{"id":24637,"createdAt":2285},"IZVxgFtKjx89x5I04Z8oh",{"title":24639,"slug":24640,"articleIntro":24639,"category":24641},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[24642],{"metadata":24643,"sys":24646,"fields":24653},{"tags":24644,"concepts":24645},[],[],{"space":24647,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24649,"publishedVersion":364,"revision":62,"contentType":24651,"locale":29},{"sys":24648},{"type":12,"linkType":13,"id":14},{"sys":24650},{"id":21,"type":12,"linkType":22},{"sys":24652},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24654,"metaTitle":374,"metaDescription":375,"mainTitle":24655,"subtitle":393,"heroImage":24670,"ctaButton":416,"ctaLink":417},[373],{"data":24656,"content":24657,"nodeType":74},{},[24658,24664],{"data":24659,"content":24660,"nodeType":78},{},[24661],{"data":24662,"marks":24663,"value":385,"nodeType":82},{},[],{"data":24665,"content":24666,"nodeType":87},{},[24667],{"data":24668,"marks":24669,"value":392,"nodeType":82},{},[],{"metadata":24671,"sys":24674,"fields":24679},{"tags":24672,"concepts":24673},[],[],{"space":24675,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24677,"publishedVersion":62,"revision":44,"locale":29},{"sys":24676},{"type":12,"linkType":13,"id":14},{"sys":24678},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24680},{"url":408,"details":24681,"fileName":414,"contentType":415},{"size":410,"image":24682},{"width":412,"height":413},{"sys":24684,"fields":24687},{"id":24685,"createdAt":24686},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":24688,"slug":24689,"articleIntro":24688,"category":24690},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[24691],{"metadata":24692,"sys":24695,"fields":24702},{"tags":24693,"concepts":24694},[],[],{"space":24696,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24698,"publishedVersion":364,"revision":62,"contentType":24700,"locale":29},{"sys":24697},{"type":12,"linkType":13,"id":14},{"sys":24699},{"id":21,"type":12,"linkType":22},{"sys":24701},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24703,"metaTitle":374,"metaDescription":375,"mainTitle":24704,"subtitle":393,"heroImage":24719,"ctaButton":416,"ctaLink":417},[373],{"data":24705,"content":24706,"nodeType":74},{},[24707,24713],{"data":24708,"content":24709,"nodeType":78},{},[24710],{"data":24711,"marks":24712,"value":385,"nodeType":82},{},[],{"data":24714,"content":24715,"nodeType":87},{},[24716],{"data":24717,"marks":24718,"value":392,"nodeType":82},{},[],{"metadata":24720,"sys":24723,"fields":24728},{"tags":24721,"concepts":24722},[],[],{"space":24724,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24726,"publishedVersion":62,"revision":44,"locale":29},{"sys":24725},{"type":12,"linkType":13,"id":14},{"sys":24727},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24729},{"url":408,"details":24730,"fileName":414,"contentType":415},{"size":410,"image":24731},{"width":412,"height":413},{"sys":24733,"fields":24736},{"id":24734,"createdAt":24735},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":24737,"slug":24738,"articleIntro":-1,"category":24739},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[24740],{"metadata":24741,"sys":24744,"fields":24751},{"tags":24742,"concepts":24743},[],[],{"space":24745,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24747,"publishedVersion":364,"revision":62,"contentType":24749,"locale":29},{"sys":24746},{"type":12,"linkType":13,"id":14},{"sys":24748},{"id":21,"type":12,"linkType":22},{"sys":24750},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24752,"metaTitle":374,"metaDescription":375,"mainTitle":24753,"subtitle":393,"heroImage":24768,"ctaButton":416,"ctaLink":417},[373],{"data":24754,"content":24755,"nodeType":74},{},[24756,24762],{"data":24757,"content":24758,"nodeType":78},{},[24759],{"data":24760,"marks":24761,"value":385,"nodeType":82},{},[],{"data":24763,"content":24764,"nodeType":87},{},[24765],{"data":24766,"marks":24767,"value":392,"nodeType":82},{},[],{"metadata":24769,"sys":24772,"fields":24777},{"tags":24770,"concepts":24771},[],[],{"space":24773,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24775,"publishedVersion":62,"revision":44,"locale":29},{"sys":24774},{"type":12,"linkType":13,"id":14},{"sys":24776},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24778},{"url":408,"details":24779,"fileName":414,"contentType":415},{"size":410,"image":24780},{"width":412,"height":413},{"sys":24782,"fields":24785},{"id":24783,"createdAt":24784},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":24786,"slug":24787,"articleIntro":24786,"category":24788},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[24789],{"metadata":24790,"sys":24793,"fields":24800},{"tags":24791,"concepts":24792},[],[],{"space":24794,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24796,"publishedVersion":364,"revision":62,"contentType":24798,"locale":29},{"sys":24795},{"type":12,"linkType":13,"id":14},{"sys":24797},{"id":21,"type":12,"linkType":22},{"sys":24799},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24801,"metaTitle":374,"metaDescription":375,"mainTitle":24802,"subtitle":393,"heroImage":24817,"ctaButton":416,"ctaLink":417},[373],{"data":24803,"content":24804,"nodeType":74},{},[24805,24811],{"data":24806,"content":24807,"nodeType":78},{},[24808],{"data":24809,"marks":24810,"value":385,"nodeType":82},{},[],{"data":24812,"content":24813,"nodeType":87},{},[24814],{"data":24815,"marks":24816,"value":392,"nodeType":82},{},[],{"metadata":24818,"sys":24821,"fields":24826},{"tags":24819,"concepts":24820},[],[],{"space":24822,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24824,"publishedVersion":62,"revision":44,"locale":29},{"sys":24823},{"type":12,"linkType":13,"id":14},{"sys":24825},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24827},{"url":408,"details":24828,"fileName":414,"contentType":415},{"size":410,"image":24829},{"width":412,"height":413},{"sys":24831,"fields":24834},{"id":24832,"createdAt":24833},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":24835,"slug":24836,"articleIntro":24835,"category":24837},"618 - Divers","compte-618-divers",[24838],{"metadata":24839,"sys":24842,"fields":24849},{"tags":24840,"concepts":24841},[],[],{"space":24843,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24845,"publishedVersion":364,"revision":62,"contentType":24847,"locale":29},{"sys":24844},{"type":12,"linkType":13,"id":14},{"sys":24846},{"id":21,"type":12,"linkType":22},{"sys":24848},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24850,"metaTitle":374,"metaDescription":375,"mainTitle":24851,"subtitle":393,"heroImage":24866,"ctaButton":416,"ctaLink":417},[373],{"data":24852,"content":24853,"nodeType":74},{},[24854,24860],{"data":24855,"content":24856,"nodeType":78},{},[24857],{"data":24858,"marks":24859,"value":385,"nodeType":82},{},[],{"data":24861,"content":24862,"nodeType":87},{},[24863],{"data":24864,"marks":24865,"value":392,"nodeType":82},{},[],{"metadata":24867,"sys":24870,"fields":24875},{"tags":24868,"concepts":24869},[],[],{"space":24871,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24873,"publishedVersion":62,"revision":44,"locale":29},{"sys":24872},{"type":12,"linkType":13,"id":14},{"sys":24874},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24876},{"url":408,"details":24877,"fileName":414,"contentType":415},{"size":410,"image":24878},{"width":412,"height":413},{"sys":24880,"fields":24883},{"id":24881,"createdAt":24882},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":24884,"slug":24885,"articleIntro":24884,"category":24886},"Compte 58 - Virements internes","compte-58-virements-internes",[24887],{"metadata":24888,"sys":24891,"fields":24898},{"tags":24889,"concepts":24890},[],[],{"space":24892,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24894,"publishedVersion":364,"revision":62,"contentType":24896,"locale":29},{"sys":24893},{"type":12,"linkType":13,"id":14},{"sys":24895},{"id":21,"type":12,"linkType":22},{"sys":24897},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24899,"metaTitle":374,"metaDescription":375,"mainTitle":24900,"subtitle":393,"heroImage":24915,"ctaButton":416,"ctaLink":417},[373],{"data":24901,"content":24902,"nodeType":74},{},[24903,24909],{"data":24904,"content":24905,"nodeType":78},{},[24906],{"data":24907,"marks":24908,"value":385,"nodeType":82},{},[],{"data":24910,"content":24911,"nodeType":87},{},[24912],{"data":24913,"marks":24914,"value":392,"nodeType":82},{},[],{"metadata":24916,"sys":24919,"fields":24924},{"tags":24917,"concepts":24918},[],[],{"space":24920,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24922,"publishedVersion":62,"revision":44,"locale":29},{"sys":24921},{"type":12,"linkType":13,"id":14},{"sys":24923},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24925},{"url":408,"details":24926,"fileName":414,"contentType":415},{"size":410,"image":24927},{"width":412,"height":413},{"sys":24929,"fields":24932},{"id":24930,"createdAt":24931},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":24933,"slug":24934,"articleIntro":24933,"category":24935},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[24936],{"metadata":24937,"sys":24940,"fields":24947},{"tags":24938,"concepts":24939},[],[],{"space":24941,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24943,"publishedVersion":364,"revision":62,"contentType":24945,"locale":29},{"sys":24942},{"type":12,"linkType":13,"id":14},{"sys":24944},{"id":21,"type":12,"linkType":22},{"sys":24946},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24948,"metaTitle":374,"metaDescription":375,"mainTitle":24949,"subtitle":393,"heroImage":24964,"ctaButton":416,"ctaLink":417},[373],{"data":24950,"content":24951,"nodeType":74},{},[24952,24958],{"data":24953,"content":24954,"nodeType":78},{},[24955],{"data":24956,"marks":24957,"value":385,"nodeType":82},{},[],{"data":24959,"content":24960,"nodeType":87},{},[24961],{"data":24962,"marks":24963,"value":392,"nodeType":82},{},[],{"metadata":24965,"sys":24968,"fields":24973},{"tags":24966,"concepts":24967},[],[],{"space":24969,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":24971,"publishedVersion":62,"revision":44,"locale":29},{"sys":24970},{"type":12,"linkType":13,"id":14},{"sys":24972},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":24974},{"url":408,"details":24975,"fileName":414,"contentType":415},{"size":410,"image":24976},{"width":412,"height":413},{"sys":24978,"fields":24981},{"id":24979,"createdAt":24980},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":24982,"slug":24983,"articleIntro":-1,"category":24984},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[24985],{"metadata":24986,"sys":24989,"fields":24996},{"tags":24987,"concepts":24988},[],[],{"space":24990,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24992,"publishedVersion":364,"revision":62,"contentType":24994,"locale":29},{"sys":24991},{"type":12,"linkType":13,"id":14},{"sys":24993},{"id":21,"type":12,"linkType":22},{"sys":24995},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24997,"metaTitle":374,"metaDescription":375,"mainTitle":24998,"subtitle":393,"heroImage":25013,"ctaButton":416,"ctaLink":417},[373],{"data":24999,"content":25000,"nodeType":74},{},[25001,25007],{"data":25002,"content":25003,"nodeType":78},{},[25004],{"data":25005,"marks":25006,"value":385,"nodeType":82},{},[],{"data":25008,"content":25009,"nodeType":87},{},[25010],{"data":25011,"marks":25012,"value":392,"nodeType":82},{},[],{"metadata":25014,"sys":25017,"fields":25022},{"tags":25015,"concepts":25016},[],[],{"space":25018,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25020,"publishedVersion":62,"revision":44,"locale":29},{"sys":25019},{"type":12,"linkType":13,"id":14},{"sys":25021},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25023},{"url":408,"details":25024,"fileName":414,"contentType":415},{"size":410,"image":25025},{"width":412,"height":413},{"sys":25027,"fields":25030},{"id":25028,"createdAt":25029},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":25031,"slug":25032,"articleIntro":25031,"category":25033},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[25034],{"metadata":25035,"sys":25038,"fields":25045},{"tags":25036,"concepts":25037},[],[],{"space":25039,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25041,"publishedVersion":364,"revision":62,"contentType":25043,"locale":29},{"sys":25040},{"type":12,"linkType":13,"id":14},{"sys":25042},{"id":21,"type":12,"linkType":22},{"sys":25044},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25046,"metaTitle":374,"metaDescription":375,"mainTitle":25047,"subtitle":393,"heroImage":25062,"ctaButton":416,"ctaLink":417},[373],{"data":25048,"content":25049,"nodeType":74},{},[25050,25056],{"data":25051,"content":25052,"nodeType":78},{},[25053],{"data":25054,"marks":25055,"value":385,"nodeType":82},{},[],{"data":25057,"content":25058,"nodeType":87},{},[25059],{"data":25060,"marks":25061,"value":392,"nodeType":82},{},[],{"metadata":25063,"sys":25066,"fields":25071},{"tags":25064,"concepts":25065},[],[],{"space":25067,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25069,"publishedVersion":62,"revision":44,"locale":29},{"sys":25068},{"type":12,"linkType":13,"id":14},{"sys":25070},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25072},{"url":408,"details":25073,"fileName":414,"contentType":415},{"size":410,"image":25074},{"width":412,"height":413},{"sys":25076,"fields":25079},{"id":25077,"createdAt":25078},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":25080,"slug":25081,"articleIntro":25080,"category":25082},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[25083],{"metadata":25084,"sys":25087,"fields":25094},{"tags":25085,"concepts":25086},[],[],{"space":25088,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25090,"publishedVersion":364,"revision":62,"contentType":25092,"locale":29},{"sys":25089},{"type":12,"linkType":13,"id":14},{"sys":25091},{"id":21,"type":12,"linkType":22},{"sys":25093},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25095,"metaTitle":374,"metaDescription":375,"mainTitle":25096,"subtitle":393,"heroImage":25111,"ctaButton":416,"ctaLink":417},[373],{"data":25097,"content":25098,"nodeType":74},{},[25099,25105],{"data":25100,"content":25101,"nodeType":78},{},[25102],{"data":25103,"marks":25104,"value":385,"nodeType":82},{},[],{"data":25106,"content":25107,"nodeType":87},{},[25108],{"data":25109,"marks":25110,"value":392,"nodeType":82},{},[],{"metadata":25112,"sys":25115,"fields":25120},{"tags":25113,"concepts":25114},[],[],{"space":25116,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25118,"publishedVersion":62,"revision":44,"locale":29},{"sys":25117},{"type":12,"linkType":13,"id":14},{"sys":25119},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25121},{"url":408,"details":25122,"fileName":414,"contentType":415},{"size":410,"image":25123},{"width":412,"height":413},{"sys":25125,"fields":25128},{"id":25126,"createdAt":25127},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":25129,"slug":25130,"articleIntro":25129,"category":25131},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[25132],{"metadata":25133,"sys":25136,"fields":25143},{"tags":25134,"concepts":25135},[],[],{"space":25137,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25139,"publishedVersion":364,"revision":62,"contentType":25141,"locale":29},{"sys":25138},{"type":12,"linkType":13,"id":14},{"sys":25140},{"id":21,"type":12,"linkType":22},{"sys":25142},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25144,"metaTitle":374,"metaDescription":375,"mainTitle":25145,"subtitle":393,"heroImage":25160,"ctaButton":416,"ctaLink":417},[373],{"data":25146,"content":25147,"nodeType":74},{},[25148,25154],{"data":25149,"content":25150,"nodeType":78},{},[25151],{"data":25152,"marks":25153,"value":385,"nodeType":82},{},[],{"data":25155,"content":25156,"nodeType":87},{},[25157],{"data":25158,"marks":25159,"value":392,"nodeType":82},{},[],{"metadata":25161,"sys":25164,"fields":25169},{"tags":25162,"concepts":25163},[],[],{"space":25165,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25167,"publishedVersion":62,"revision":44,"locale":29},{"sys":25166},{"type":12,"linkType":13,"id":14},{"sys":25168},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25170},{"url":408,"details":25171,"fileName":414,"contentType":415},{"size":410,"image":25172},{"width":412,"height":413},{"sys":25174,"fields":25177},{"id":25175,"createdAt":25176},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":25178,"slug":25179,"articleIntro":25178,"category":25180},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[25181],{"metadata":25182,"sys":25185,"fields":25192},{"tags":25183,"concepts":25184},[],[],{"space":25186,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25188,"publishedVersion":364,"revision":62,"contentType":25190,"locale":29},{"sys":25187},{"type":12,"linkType":13,"id":14},{"sys":25189},{"id":21,"type":12,"linkType":22},{"sys":25191},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25193,"metaTitle":374,"metaDescription":375,"mainTitle":25194,"subtitle":393,"heroImage":25209,"ctaButton":416,"ctaLink":417},[373],{"data":25195,"content":25196,"nodeType":74},{},[25197,25203],{"data":25198,"content":25199,"nodeType":78},{},[25200],{"data":25201,"marks":25202,"value":385,"nodeType":82},{},[],{"data":25204,"content":25205,"nodeType":87},{},[25206],{"data":25207,"marks":25208,"value":392,"nodeType":82},{},[],{"metadata":25210,"sys":25213,"fields":25218},{"tags":25211,"concepts":25212},[],[],{"space":25214,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25216,"publishedVersion":62,"revision":44,"locale":29},{"sys":25215},{"type":12,"linkType":13,"id":14},{"sys":25217},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25219},{"url":408,"details":25220,"fileName":414,"contentType":415},{"size":410,"image":25221},{"width":412,"height":413},{"sys":25223,"fields":25226},{"id":25224,"createdAt":25225},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":25227,"slug":25228,"articleIntro":25227,"category":25229},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[25230],{"metadata":25231,"sys":25234,"fields":25241},{"tags":25232,"concepts":25233},[],[],{"space":25235,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25237,"publishedVersion":364,"revision":62,"contentType":25239,"locale":29},{"sys":25236},{"type":12,"linkType":13,"id":14},{"sys":25238},{"id":21,"type":12,"linkType":22},{"sys":25240},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25242,"metaTitle":374,"metaDescription":375,"mainTitle":25243,"subtitle":393,"heroImage":25258,"ctaButton":416,"ctaLink":417},[373],{"data":25244,"content":25245,"nodeType":74},{},[25246,25252],{"data":25247,"content":25248,"nodeType":78},{},[25249],{"data":25250,"marks":25251,"value":385,"nodeType":82},{},[],{"data":25253,"content":25254,"nodeType":87},{},[25255],{"data":25256,"marks":25257,"value":392,"nodeType":82},{},[],{"metadata":25259,"sys":25262,"fields":25267},{"tags":25260,"concepts":25261},[],[],{"space":25263,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25265,"publishedVersion":62,"revision":44,"locale":29},{"sys":25264},{"type":12,"linkType":13,"id":14},{"sys":25266},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25268},{"url":408,"details":25269,"fileName":414,"contentType":415},{"size":410,"image":25270},{"width":412,"height":413},{"sys":25272,"fields":25275},{"id":25273,"createdAt":25274},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":25276,"slug":25277,"articleIntro":25276,"category":25278},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[25279],{"metadata":25280,"sys":25283,"fields":25290},{"tags":25281,"concepts":25282},[],[],{"space":25284,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25286,"publishedVersion":364,"revision":62,"contentType":25288,"locale":29},{"sys":25285},{"type":12,"linkType":13,"id":14},{"sys":25287},{"id":21,"type":12,"linkType":22},{"sys":25289},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25291,"metaTitle":374,"metaDescription":375,"mainTitle":25292,"subtitle":393,"heroImage":25307,"ctaButton":416,"ctaLink":417},[373],{"data":25293,"content":25294,"nodeType":74},{},[25295,25301],{"data":25296,"content":25297,"nodeType":78},{},[25298],{"data":25299,"marks":25300,"value":385,"nodeType":82},{},[],{"data":25302,"content":25303,"nodeType":87},{},[25304],{"data":25305,"marks":25306,"value":392,"nodeType":82},{},[],{"metadata":25308,"sys":25311,"fields":25316},{"tags":25309,"concepts":25310},[],[],{"space":25312,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25314,"publishedVersion":62,"revision":44,"locale":29},{"sys":25313},{"type":12,"linkType":13,"id":14},{"sys":25315},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25317},{"url":408,"details":25318,"fileName":414,"contentType":415},{"size":410,"image":25319},{"width":412,"height":413},{"sys":25321,"fields":25324},{"id":25322,"createdAt":25323},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":25325,"slug":25326,"articleIntro":25325,"category":25327},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[25328],{"metadata":25329,"sys":25332,"fields":25339},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25335,"publishedVersion":364,"revision":62,"contentType":25337,"locale":29},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":21,"type":12,"linkType":22},{"sys":25338},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25340,"metaTitle":374,"metaDescription":375,"mainTitle":25341,"subtitle":393,"heroImage":25356,"ctaButton":416,"ctaLink":417},[373],{"data":25342,"content":25343,"nodeType":74},{},[25344,25350],{"data":25345,"content":25346,"nodeType":78},{},[25347],{"data":25348,"marks":25349,"value":385,"nodeType":82},{},[],{"data":25351,"content":25352,"nodeType":87},{},[25353],{"data":25354,"marks":25355,"value":392,"nodeType":82},{},[],{"metadata":25357,"sys":25360,"fields":25365},{"tags":25358,"concepts":25359},[],[],{"space":25361,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25363,"publishedVersion":62,"revision":44,"locale":29},{"sys":25362},{"type":12,"linkType":13,"id":14},{"sys":25364},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25366},{"url":408,"details":25367,"fileName":414,"contentType":415},{"size":410,"image":25368},{"width":412,"height":413},{"sys":25370,"fields":25373},{"id":25371,"createdAt":25372},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":25374,"slug":25375,"articleIntro":-1,"category":25376},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[25377],{"metadata":25378,"sys":25381,"fields":25388},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25384,"publishedVersion":364,"revision":62,"contentType":25386,"locale":29},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":21,"type":12,"linkType":22},{"sys":25387},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25389,"metaTitle":374,"metaDescription":375,"mainTitle":25390,"subtitle":393,"heroImage":25405,"ctaButton":416,"ctaLink":417},[373],{"data":25391,"content":25392,"nodeType":74},{},[25393,25399],{"data":25394,"content":25395,"nodeType":78},{},[25396],{"data":25397,"marks":25398,"value":385,"nodeType":82},{},[],{"data":25400,"content":25401,"nodeType":87},{},[25402],{"data":25403,"marks":25404,"value":392,"nodeType":82},{},[],{"metadata":25406,"sys":25409,"fields":25414},{"tags":25407,"concepts":25408},[],[],{"space":25410,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25412,"publishedVersion":62,"revision":44,"locale":29},{"sys":25411},{"type":12,"linkType":13,"id":14},{"sys":25413},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25415},{"url":408,"details":25416,"fileName":414,"contentType":415},{"size":410,"image":25417},{"width":412,"height":413},{"sys":25419,"fields":25422},{"id":25420,"createdAt":25421},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":25423,"slug":25424,"articleIntro":25423,"category":25425},"473 - Comptes d'attente","compte-473-comptes-d-attente",[25426],{"metadata":25427,"sys":25430,"fields":25437},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25433,"publishedVersion":364,"revision":62,"contentType":25435,"locale":29},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":21,"type":12,"linkType":22},{"sys":25436},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25438,"metaTitle":374,"metaDescription":375,"mainTitle":25439,"subtitle":393,"heroImage":25454,"ctaButton":416,"ctaLink":417},[373],{"data":25440,"content":25441,"nodeType":74},{},[25442,25448],{"data":25443,"content":25444,"nodeType":78},{},[25445],{"data":25446,"marks":25447,"value":385,"nodeType":82},{},[],{"data":25449,"content":25450,"nodeType":87},{},[25451],{"data":25452,"marks":25453,"value":392,"nodeType":82},{},[],{"metadata":25455,"sys":25458,"fields":25463},{"tags":25456,"concepts":25457},[],[],{"space":25459,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25461,"publishedVersion":62,"revision":44,"locale":29},{"sys":25460},{"type":12,"linkType":13,"id":14},{"sys":25462},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25464},{"url":408,"details":25465,"fileName":414,"contentType":415},{"size":410,"image":25466},{"width":412,"height":413},{"sys":25468,"fields":25471},{"id":25469,"createdAt":25470},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":25472,"slug":25473,"articleIntro":-1,"category":25474},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[25475],{"metadata":25476,"sys":25479,"fields":25486},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25482,"publishedVersion":364,"revision":62,"contentType":25484,"locale":29},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":21,"type":12,"linkType":22},{"sys":25485},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25487,"metaTitle":374,"metaDescription":375,"mainTitle":25488,"subtitle":393,"heroImage":25503,"ctaButton":416,"ctaLink":417},[373],{"data":25489,"content":25490,"nodeType":74},{},[25491,25497],{"data":25492,"content":25493,"nodeType":78},{},[25494],{"data":25495,"marks":25496,"value":385,"nodeType":82},{},[],{"data":25498,"content":25499,"nodeType":87},{},[25500],{"data":25501,"marks":25502,"value":392,"nodeType":82},{},[],{"metadata":25504,"sys":25507,"fields":25512},{"tags":25505,"concepts":25506},[],[],{"space":25508,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25510,"publishedVersion":62,"revision":44,"locale":29},{"sys":25509},{"type":12,"linkType":13,"id":14},{"sys":25511},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25513},{"url":408,"details":25514,"fileName":414,"contentType":415},{"size":410,"image":25515},{"width":412,"height":413},{"sys":25517,"fields":25520},{"id":25518,"createdAt":25519},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":25521,"slug":25522,"articleIntro":25521,"category":25523},"68174 - Créances","compte-68174-creances",[25524],{"metadata":25525,"sys":25528,"fields":25535},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25531,"publishedVersion":364,"revision":62,"contentType":25533,"locale":29},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":21,"type":12,"linkType":22},{"sys":25534},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25536,"metaTitle":374,"metaDescription":375,"mainTitle":25537,"subtitle":393,"heroImage":25552,"ctaButton":416,"ctaLink":417},[373],{"data":25538,"content":25539,"nodeType":74},{},[25540,25546],{"data":25541,"content":25542,"nodeType":78},{},[25543],{"data":25544,"marks":25545,"value":385,"nodeType":82},{},[],{"data":25547,"content":25548,"nodeType":87},{},[25549],{"data":25550,"marks":25551,"value":392,"nodeType":82},{},[],{"metadata":25553,"sys":25556,"fields":25561},{"tags":25554,"concepts":25555},[],[],{"space":25557,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25559,"publishedVersion":62,"revision":44,"locale":29},{"sys":25558},{"type":12,"linkType":13,"id":14},{"sys":25560},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25562},{"url":408,"details":25563,"fileName":414,"contentType":415},{"size":410,"image":25564},{"width":412,"height":413},{"sys":25566,"fields":25569},{"id":25567,"createdAt":25568},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":25570,"slug":25571,"articleIntro":25570,"category":25572},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[25573],{"metadata":25574,"sys":25577,"fields":25584},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25580,"publishedVersion":364,"revision":62,"contentType":25582,"locale":29},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":21,"type":12,"linkType":22},{"sys":25583},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25585,"metaTitle":374,"metaDescription":375,"mainTitle":25586,"subtitle":393,"heroImage":25601,"ctaButton":416,"ctaLink":417},[373],{"data":25587,"content":25588,"nodeType":74},{},[25589,25595],{"data":25590,"content":25591,"nodeType":78},{},[25592],{"data":25593,"marks":25594,"value":385,"nodeType":82},{},[],{"data":25596,"content":25597,"nodeType":87},{},[25598],{"data":25599,"marks":25600,"value":392,"nodeType":82},{},[],{"metadata":25602,"sys":25605,"fields":25610},{"tags":25603,"concepts":25604},[],[],{"space":25606,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25608,"publishedVersion":62,"revision":44,"locale":29},{"sys":25607},{"type":12,"linkType":13,"id":14},{"sys":25609},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25611},{"url":408,"details":25612,"fileName":414,"contentType":415},{"size":410,"image":25613},{"width":412,"height":413},{"sys":25615,"fields":25618},{"id":25616,"createdAt":25617},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":25619,"slug":25620,"articleIntro":25619,"category":25621},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[25622],{"metadata":25623,"sys":25626,"fields":25633},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25629,"publishedVersion":364,"revision":62,"contentType":25631,"locale":29},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":21,"type":12,"linkType":22},{"sys":25632},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25634,"metaTitle":374,"metaDescription":375,"mainTitle":25635,"subtitle":393,"heroImage":25650,"ctaButton":416,"ctaLink":417},[373],{"data":25636,"content":25637,"nodeType":74},{},[25638,25644],{"data":25639,"content":25640,"nodeType":78},{},[25641],{"data":25642,"marks":25643,"value":385,"nodeType":82},{},[],{"data":25645,"content":25646,"nodeType":87},{},[25647],{"data":25648,"marks":25649,"value":392,"nodeType":82},{},[],{"metadata":25651,"sys":25654,"fields":25659},{"tags":25652,"concepts":25653},[],[],{"space":25655,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25657,"publishedVersion":62,"revision":44,"locale":29},{"sys":25656},{"type":12,"linkType":13,"id":14},{"sys":25658},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25660},{"url":408,"details":25661,"fileName":414,"contentType":415},{"size":410,"image":25662},{"width":412,"height":413},{"sys":25664,"fields":25667},{"id":25665,"createdAt":25666},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":25668,"slug":25669,"articleIntro":25668,"category":25670},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[25671],{"metadata":25672,"sys":25675,"fields":25682},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25678,"publishedVersion":364,"revision":62,"contentType":25680,"locale":29},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":21,"type":12,"linkType":22},{"sys":25681},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25683,"metaTitle":374,"metaDescription":375,"mainTitle":25684,"subtitle":393,"heroImage":25699,"ctaButton":416,"ctaLink":417},[373],{"data":25685,"content":25686,"nodeType":74},{},[25687,25693],{"data":25688,"content":25689,"nodeType":78},{},[25690],{"data":25691,"marks":25692,"value":385,"nodeType":82},{},[],{"data":25694,"content":25695,"nodeType":87},{},[25696],{"data":25697,"marks":25698,"value":392,"nodeType":82},{},[],{"metadata":25700,"sys":25703,"fields":25708},{"tags":25701,"concepts":25702},[],[],{"space":25704,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25706,"publishedVersion":62,"revision":44,"locale":29},{"sys":25705},{"type":12,"linkType":13,"id":14},{"sys":25707},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25709},{"url":408,"details":25710,"fileName":414,"contentType":415},{"size":410,"image":25711},{"width":412,"height":413},{"sys":25713,"fields":25716},{"id":25714,"createdAt":25715},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":25717,"slug":25718,"articleIntro":25717,"category":25719},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[25720],{"metadata":25721,"sys":25724,"fields":25731},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25727,"publishedVersion":364,"revision":62,"contentType":25729,"locale":29},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":21,"type":12,"linkType":22},{"sys":25730},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25732,"metaTitle":374,"metaDescription":375,"mainTitle":25733,"subtitle":393,"heroImage":25748,"ctaButton":416,"ctaLink":417},[373],{"data":25734,"content":25735,"nodeType":74},{},[25736,25742],{"data":25737,"content":25738,"nodeType":78},{},[25739],{"data":25740,"marks":25741,"value":385,"nodeType":82},{},[],{"data":25743,"content":25744,"nodeType":87},{},[25745],{"data":25746,"marks":25747,"value":392,"nodeType":82},{},[],{"metadata":25749,"sys":25752,"fields":25757},{"tags":25750,"concepts":25751},[],[],{"space":25753,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25755,"publishedVersion":62,"revision":44,"locale":29},{"sys":25754},{"type":12,"linkType":13,"id":14},{"sys":25756},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25758},{"url":408,"details":25759,"fileName":414,"contentType":415},{"size":410,"image":25760},{"width":412,"height":413},{"sys":25762,"fields":25765},{"id":25763,"createdAt":25764},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":25766,"slug":25767,"articleIntro":25766,"category":25768},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[25769],{"metadata":25770,"sys":25773,"fields":25780},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25776,"publishedVersion":364,"revision":62,"contentType":25778,"locale":29},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":21,"type":12,"linkType":22},{"sys":25779},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25781,"metaTitle":374,"metaDescription":375,"mainTitle":25782,"subtitle":393,"heroImage":25797,"ctaButton":416,"ctaLink":417},[373],{"data":25783,"content":25784,"nodeType":74},{},[25785,25791],{"data":25786,"content":25787,"nodeType":78},{},[25788],{"data":25789,"marks":25790,"value":385,"nodeType":82},{},[],{"data":25792,"content":25793,"nodeType":87},{},[25794],{"data":25795,"marks":25796,"value":392,"nodeType":82},{},[],{"metadata":25798,"sys":25801,"fields":25806},{"tags":25799,"concepts":25800},[],[],{"space":25802,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25804,"publishedVersion":62,"revision":44,"locale":29},{"sys":25803},{"type":12,"linkType":13,"id":14},{"sys":25805},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25807},{"url":408,"details":25808,"fileName":414,"contentType":415},{"size":410,"image":25809},{"width":412,"height":413},{"sys":25811,"fields":25814},{"id":25812,"createdAt":25813},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":25815,"slug":25816,"articleIntro":25815,"category":25817},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[25818],{"metadata":25819,"sys":25822,"fields":25829},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25825,"publishedVersion":364,"revision":62,"contentType":25827,"locale":29},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":21,"type":12,"linkType":22},{"sys":25828},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25830,"metaTitle":374,"metaDescription":375,"mainTitle":25831,"subtitle":393,"heroImage":25846,"ctaButton":416,"ctaLink":417},[373],{"data":25832,"content":25833,"nodeType":74},{},[25834,25840],{"data":25835,"content":25836,"nodeType":78},{},[25837],{"data":25838,"marks":25839,"value":385,"nodeType":82},{},[],{"data":25841,"content":25842,"nodeType":87},{},[25843],{"data":25844,"marks":25845,"value":392,"nodeType":82},{},[],{"metadata":25847,"sys":25850,"fields":25855},{"tags":25848,"concepts":25849},[],[],{"space":25851,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25853,"publishedVersion":62,"revision":44,"locale":29},{"sys":25852},{"type":12,"linkType":13,"id":14},{"sys":25854},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25856},{"url":408,"details":25857,"fileName":414,"contentType":415},{"size":410,"image":25858},{"width":412,"height":413},{"sys":25860,"fields":25863},{"id":25861,"createdAt":25862},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":25864,"slug":25865,"articleIntro":-1,"category":25866},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[25867],{"metadata":25868,"sys":25871,"fields":25878},{"tags":25869,"concepts":25870},[],[],{"space":25872,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25874,"publishedVersion":364,"revision":62,"contentType":25876,"locale":29},{"sys":25873},{"type":12,"linkType":13,"id":14},{"sys":25875},{"id":21,"type":12,"linkType":22},{"sys":25877},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25879,"metaTitle":374,"metaDescription":375,"mainTitle":25880,"subtitle":393,"heroImage":25895,"ctaButton":416,"ctaLink":417},[373],{"data":25881,"content":25882,"nodeType":74},{},[25883,25889],{"data":25884,"content":25885,"nodeType":78},{},[25886],{"data":25887,"marks":25888,"value":385,"nodeType":82},{},[],{"data":25890,"content":25891,"nodeType":87},{},[25892],{"data":25893,"marks":25894,"value":392,"nodeType":82},{},[],{"metadata":25896,"sys":25899,"fields":25904},{"tags":25897,"concepts":25898},[],[],{"space":25900,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25902,"publishedVersion":62,"revision":44,"locale":29},{"sys":25901},{"type":12,"linkType":13,"id":14},{"sys":25903},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25905},{"url":408,"details":25906,"fileName":414,"contentType":415},{"size":410,"image":25907},{"width":412,"height":413},{"sys":25909,"fields":25912},{"id":25910,"createdAt":25911},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":25913,"slug":25914,"articleIntro":25915,"category":25916},"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.",[25917],{"metadata":25918,"sys":25921,"fields":25928},{"tags":25919,"concepts":25920},[],[],{"space":25922,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25924,"publishedVersion":364,"revision":62,"contentType":25926,"locale":29},{"sys":25923},{"type":12,"linkType":13,"id":14},{"sys":25925},{"id":21,"type":12,"linkType":22},{"sys":25927},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25929,"metaTitle":374,"metaDescription":375,"mainTitle":25930,"subtitle":393,"heroImage":25945,"ctaButton":416,"ctaLink":417},[373],{"data":25931,"content":25932,"nodeType":74},{},[25933,25939],{"data":25934,"content":25935,"nodeType":78},{},[25936],{"data":25937,"marks":25938,"value":385,"nodeType":82},{},[],{"data":25940,"content":25941,"nodeType":87},{},[25942],{"data":25943,"marks":25944,"value":392,"nodeType":82},{},[],{"metadata":25946,"sys":25949,"fields":25954},{"tags":25947,"concepts":25948},[],[],{"space":25950,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":25952,"publishedVersion":62,"revision":44,"locale":29},{"sys":25951},{"type":12,"linkType":13,"id":14},{"sys":25953},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":25955},{"url":408,"details":25956,"fileName":414,"contentType":415},{"size":410,"image":25957},{"width":412,"height":413},{"sys":25959,"fields":25962},{"id":25960,"createdAt":25961},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":25963,"slug":25964,"articleIntro":25963,"category":25965},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[25966],{"metadata":25967,"sys":25970,"fields":25977},{"tags":25968,"concepts":25969},[],[],{"space":25971,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25973,"publishedVersion":364,"revision":62,"contentType":25975,"locale":29},{"sys":25972},{"type":12,"linkType":13,"id":14},{"sys":25974},{"id":21,"type":12,"linkType":22},{"sys":25976},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25978,"metaTitle":374,"metaDescription":375,"mainTitle":25979,"subtitle":393,"heroImage":25994,"ctaButton":416,"ctaLink":417},[373],{"data":25980,"content":25981,"nodeType":74},{},[25982,25988],{"data":25983,"content":25984,"nodeType":78},{},[25985],{"data":25986,"marks":25987,"value":385,"nodeType":82},{},[],{"data":25989,"content":25990,"nodeType":87},{},[25991],{"data":25992,"marks":25993,"value":392,"nodeType":82},{},[],{"metadata":25995,"sys":25998,"fields":26003},{"tags":25996,"concepts":25997},[],[],{"space":25999,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26001,"publishedVersion":62,"revision":44,"locale":29},{"sys":26000},{"type":12,"linkType":13,"id":14},{"sys":26002},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26004},{"url":408,"details":26005,"fileName":414,"contentType":415},{"size":410,"image":26006},{"width":412,"height":413},{"sys":26008,"fields":26011},{"id":26009,"createdAt":26010},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":26012,"slug":26013,"articleIntro":26012,"category":26014},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[26015],{"metadata":26016,"sys":26019,"fields":26026},{"tags":26017,"concepts":26018},[],[],{"space":26020,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26022,"publishedVersion":364,"revision":62,"contentType":26024,"locale":29},{"sys":26021},{"type":12,"linkType":13,"id":14},{"sys":26023},{"id":21,"type":12,"linkType":22},{"sys":26025},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26027,"metaTitle":374,"metaDescription":375,"mainTitle":26028,"subtitle":393,"heroImage":26043,"ctaButton":416,"ctaLink":417},[373],{"data":26029,"content":26030,"nodeType":74},{},[26031,26037],{"data":26032,"content":26033,"nodeType":78},{},[26034],{"data":26035,"marks":26036,"value":385,"nodeType":82},{},[],{"data":26038,"content":26039,"nodeType":87},{},[26040],{"data":26041,"marks":26042,"value":392,"nodeType":82},{},[],{"metadata":26044,"sys":26047,"fields":26052},{"tags":26045,"concepts":26046},[],[],{"space":26048,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26050,"publishedVersion":62,"revision":44,"locale":29},{"sys":26049},{"type":12,"linkType":13,"id":14},{"sys":26051},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26053},{"url":408,"details":26054,"fileName":414,"contentType":415},{"size":410,"image":26055},{"width":412,"height":413},{"sys":26057,"fields":26060},{"id":26058,"createdAt":26059},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":26061,"slug":26062,"articleIntro":26061,"category":26063},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[26064],{"metadata":26065,"sys":26068,"fields":26075},{"tags":26066,"concepts":26067},[],[],{"space":26069,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26071,"publishedVersion":364,"revision":62,"contentType":26073,"locale":29},{"sys":26070},{"type":12,"linkType":13,"id":14},{"sys":26072},{"id":21,"type":12,"linkType":22},{"sys":26074},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26076,"metaTitle":374,"metaDescription":375,"mainTitle":26077,"subtitle":393,"heroImage":26092,"ctaButton":416,"ctaLink":417},[373],{"data":26078,"content":26079,"nodeType":74},{},[26080,26086],{"data":26081,"content":26082,"nodeType":78},{},[26083],{"data":26084,"marks":26085,"value":385,"nodeType":82},{},[],{"data":26087,"content":26088,"nodeType":87},{},[26089],{"data":26090,"marks":26091,"value":392,"nodeType":82},{},[],{"metadata":26093,"sys":26096,"fields":26101},{"tags":26094,"concepts":26095},[],[],{"space":26097,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26099,"publishedVersion":62,"revision":44,"locale":29},{"sys":26098},{"type":12,"linkType":13,"id":14},{"sys":26100},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26102},{"url":408,"details":26103,"fileName":414,"contentType":415},{"size":410,"image":26104},{"width":412,"height":413},{"sys":26106,"fields":26109},{"id":26107,"createdAt":26108},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":26110,"slug":26111,"articleIntro":26110,"category":26112},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[26113],{"metadata":26114,"sys":26117,"fields":26124},{"tags":26115,"concepts":26116},[],[],{"space":26118,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26120,"publishedVersion":364,"revision":62,"contentType":26122,"locale":29},{"sys":26119},{"type":12,"linkType":13,"id":14},{"sys":26121},{"id":21,"type":12,"linkType":22},{"sys":26123},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26125,"metaTitle":374,"metaDescription":375,"mainTitle":26126,"subtitle":393,"heroImage":26141,"ctaButton":416,"ctaLink":417},[373],{"data":26127,"content":26128,"nodeType":74},{},[26129,26135],{"data":26130,"content":26131,"nodeType":78},{},[26132],{"data":26133,"marks":26134,"value":385,"nodeType":82},{},[],{"data":26136,"content":26137,"nodeType":87},{},[26138],{"data":26139,"marks":26140,"value":392,"nodeType":82},{},[],{"metadata":26142,"sys":26145,"fields":26150},{"tags":26143,"concepts":26144},[],[],{"space":26146,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26148,"publishedVersion":62,"revision":44,"locale":29},{"sys":26147},{"type":12,"linkType":13,"id":14},{"sys":26149},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26151},{"url":408,"details":26152,"fileName":414,"contentType":415},{"size":410,"image":26153},{"width":412,"height":413},{"sys":26155,"fields":26158},{"id":26156,"createdAt":26157},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":26159,"slug":26160,"articleIntro":26159,"category":26161},"2751 - Dépôts","compte-2751-depots",[26162],{"metadata":26163,"sys":26166,"fields":26173},{"tags":26164,"concepts":26165},[],[],{"space":26167,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26169,"publishedVersion":364,"revision":62,"contentType":26171,"locale":29},{"sys":26168},{"type":12,"linkType":13,"id":14},{"sys":26170},{"id":21,"type":12,"linkType":22},{"sys":26172},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26174,"metaTitle":374,"metaDescription":375,"mainTitle":26175,"subtitle":393,"heroImage":26190,"ctaButton":416,"ctaLink":417},[373],{"data":26176,"content":26177,"nodeType":74},{},[26178,26184],{"data":26179,"content":26180,"nodeType":78},{},[26181],{"data":26182,"marks":26183,"value":385,"nodeType":82},{},[],{"data":26185,"content":26186,"nodeType":87},{},[26187],{"data":26188,"marks":26189,"value":392,"nodeType":82},{},[],{"metadata":26191,"sys":26194,"fields":26199},{"tags":26192,"concepts":26193},[],[],{"space":26195,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26197,"publishedVersion":62,"revision":44,"locale":29},{"sys":26196},{"type":12,"linkType":13,"id":14},{"sys":26198},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26200},{"url":408,"details":26201,"fileName":414,"contentType":415},{"size":410,"image":26202},{"width":412,"height":413},{"sys":26204,"fields":26207},{"id":26205,"createdAt":26206},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":26208,"slug":26209,"articleIntro":-1,"category":26210},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[26211],{"metadata":26212,"sys":26215,"fields":26222},{"tags":26213,"concepts":26214},[],[],{"space":26216,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26218,"publishedVersion":364,"revision":62,"contentType":26220,"locale":29},{"sys":26217},{"type":12,"linkType":13,"id":14},{"sys":26219},{"id":21,"type":12,"linkType":22},{"sys":26221},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26223,"metaTitle":374,"metaDescription":375,"mainTitle":26224,"subtitle":393,"heroImage":26239,"ctaButton":416,"ctaLink":417},[373],{"data":26225,"content":26226,"nodeType":74},{},[26227,26233],{"data":26228,"content":26229,"nodeType":78},{},[26230],{"data":26231,"marks":26232,"value":385,"nodeType":82},{},[],{"data":26234,"content":26235,"nodeType":87},{},[26236],{"data":26237,"marks":26238,"value":392,"nodeType":82},{},[],{"metadata":26240,"sys":26243,"fields":26248},{"tags":26241,"concepts":26242},[],[],{"space":26244,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26246,"publishedVersion":62,"revision":44,"locale":29},{"sys":26245},{"type":12,"linkType":13,"id":14},{"sys":26247},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26249},{"url":408,"details":26250,"fileName":414,"contentType":415},{"size":410,"image":26251},{"width":412,"height":413},{"sys":26253,"fields":26256},{"id":26254,"createdAt":26255},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":26257,"slug":26258,"articleIntro":26257,"category":26259},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[26260],{"metadata":26261,"sys":26264,"fields":26271},{"tags":26262,"concepts":26263},[],[],{"space":26265,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26267,"publishedVersion":364,"revision":62,"contentType":26269,"locale":29},{"sys":26266},{"type":12,"linkType":13,"id":14},{"sys":26268},{"id":21,"type":12,"linkType":22},{"sys":26270},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26272,"metaTitle":374,"metaDescription":375,"mainTitle":26273,"subtitle":393,"heroImage":26288,"ctaButton":416,"ctaLink":417},[373],{"data":26274,"content":26275,"nodeType":74},{},[26276,26282],{"data":26277,"content":26278,"nodeType":78},{},[26279],{"data":26280,"marks":26281,"value":385,"nodeType":82},{},[],{"data":26283,"content":26284,"nodeType":87},{},[26285],{"data":26286,"marks":26287,"value":392,"nodeType":82},{},[],{"metadata":26289,"sys":26292,"fields":26297},{"tags":26290,"concepts":26291},[],[],{"space":26293,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26295,"publishedVersion":62,"revision":44,"locale":29},{"sys":26294},{"type":12,"linkType":13,"id":14},{"sys":26296},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26298},{"url":408,"details":26299,"fileName":414,"contentType":415},{"size":410,"image":26300},{"width":412,"height":413},{"sys":26302,"fields":26305},{"id":26303,"createdAt":26304},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":26306,"slug":26307,"articleIntro":26306,"category":26308},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[26309],{"metadata":26310,"sys":26313,"fields":26320},{"tags":26311,"concepts":26312},[],[],{"space":26314,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26316,"publishedVersion":364,"revision":62,"contentType":26318,"locale":29},{"sys":26315},{"type":12,"linkType":13,"id":14},{"sys":26317},{"id":21,"type":12,"linkType":22},{"sys":26319},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26321,"metaTitle":374,"metaDescription":375,"mainTitle":26322,"subtitle":393,"heroImage":26337,"ctaButton":416,"ctaLink":417},[373],{"data":26323,"content":26324,"nodeType":74},{},[26325,26331],{"data":26326,"content":26327,"nodeType":78},{},[26328],{"data":26329,"marks":26330,"value":385,"nodeType":82},{},[],{"data":26332,"content":26333,"nodeType":87},{},[26334],{"data":26335,"marks":26336,"value":392,"nodeType":82},{},[],{"metadata":26338,"sys":26341,"fields":26346},{"tags":26339,"concepts":26340},[],[],{"space":26342,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26344,"publishedVersion":62,"revision":44,"locale":29},{"sys":26343},{"type":12,"linkType":13,"id":14},{"sys":26345},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26347},{"url":408,"details":26348,"fileName":414,"contentType":415},{"size":410,"image":26349},{"width":412,"height":413},{"sys":26351,"fields":26354},{"id":26352,"createdAt":26353},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":26355,"slug":26356,"articleIntro":26355,"category":26357},"Compte 60 - Achats","compte-60-achats",[26358],{"metadata":26359,"sys":26362,"fields":26369},{"tags":26360,"concepts":26361},[],[],{"space":26363,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26365,"publishedVersion":364,"revision":62,"contentType":26367,"locale":29},{"sys":26364},{"type":12,"linkType":13,"id":14},{"sys":26366},{"id":21,"type":12,"linkType":22},{"sys":26368},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26370,"metaTitle":374,"metaDescription":375,"mainTitle":26371,"subtitle":393,"heroImage":26386,"ctaButton":416,"ctaLink":417},[373],{"data":26372,"content":26373,"nodeType":74},{},[26374,26380],{"data":26375,"content":26376,"nodeType":78},{},[26377],{"data":26378,"marks":26379,"value":385,"nodeType":82},{},[],{"data":26381,"content":26382,"nodeType":87},{},[26383],{"data":26384,"marks":26385,"value":392,"nodeType":82},{},[],{"metadata":26387,"sys":26390,"fields":26395},{"tags":26388,"concepts":26389},[],[],{"space":26391,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26393,"publishedVersion":62,"revision":44,"locale":29},{"sys":26392},{"type":12,"linkType":13,"id":14},{"sys":26394},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26396},{"url":408,"details":26397,"fileName":414,"contentType":415},{"size":410,"image":26398},{"width":412,"height":413},{"sys":26400,"fields":26403},{"id":26401,"createdAt":26402},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":26404,"slug":26405,"articleIntro":-1,"category":26406},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[26407],{"metadata":26408,"sys":26411,"fields":26418},{"tags":26409,"concepts":26410},[],[],{"space":26412,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26414,"publishedVersion":364,"revision":62,"contentType":26416,"locale":29},{"sys":26413},{"type":12,"linkType":13,"id":14},{"sys":26415},{"id":21,"type":12,"linkType":22},{"sys":26417},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26419,"metaTitle":374,"metaDescription":375,"mainTitle":26420,"subtitle":393,"heroImage":26435,"ctaButton":416,"ctaLink":417},[373],{"data":26421,"content":26422,"nodeType":74},{},[26423,26429],{"data":26424,"content":26425,"nodeType":78},{},[26426],{"data":26427,"marks":26428,"value":385,"nodeType":82},{},[],{"data":26430,"content":26431,"nodeType":87},{},[26432],{"data":26433,"marks":26434,"value":392,"nodeType":82},{},[],{"metadata":26436,"sys":26439,"fields":26444},{"tags":26437,"concepts":26438},[],[],{"space":26440,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26442,"publishedVersion":62,"revision":44,"locale":29},{"sys":26441},{"type":12,"linkType":13,"id":14},{"sys":26443},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26445},{"url":408,"details":26446,"fileName":414,"contentType":415},{"size":410,"image":26447},{"width":412,"height":413},{"sys":26449,"fields":26452},{"id":26450,"createdAt":26451},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":26453,"slug":26454,"articleIntro":26453,"category":26455},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[26456],{"metadata":26457,"sys":26460,"fields":26467},{"tags":26458,"concepts":26459},[],[],{"space":26461,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26463,"publishedVersion":364,"revision":62,"contentType":26465,"locale":29},{"sys":26462},{"type":12,"linkType":13,"id":14},{"sys":26464},{"id":21,"type":12,"linkType":22},{"sys":26466},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26468,"metaTitle":374,"metaDescription":375,"mainTitle":26469,"subtitle":393,"heroImage":26484,"ctaButton":416,"ctaLink":417},[373],{"data":26470,"content":26471,"nodeType":74},{},[26472,26478],{"data":26473,"content":26474,"nodeType":78},{},[26475],{"data":26476,"marks":26477,"value":385,"nodeType":82},{},[],{"data":26479,"content":26480,"nodeType":87},{},[26481],{"data":26482,"marks":26483,"value":392,"nodeType":82},{},[],{"metadata":26485,"sys":26488,"fields":26493},{"tags":26486,"concepts":26487},[],[],{"space":26489,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26491,"publishedVersion":62,"revision":44,"locale":29},{"sys":26490},{"type":12,"linkType":13,"id":14},{"sys":26492},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26494},{"url":408,"details":26495,"fileName":414,"contentType":415},{"size":410,"image":26496},{"width":412,"height":413},{"sys":26498,"fields":26501},{"id":26499,"createdAt":26500},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":26502,"slug":26503,"articleIntro":26502,"category":26504},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[26505],{"metadata":26506,"sys":26509,"fields":26516},{"tags":26507,"concepts":26508},[],[],{"space":26510,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26512,"publishedVersion":364,"revision":62,"contentType":26514,"locale":29},{"sys":26511},{"type":12,"linkType":13,"id":14},{"sys":26513},{"id":21,"type":12,"linkType":22},{"sys":26515},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26517,"metaTitle":374,"metaDescription":375,"mainTitle":26518,"subtitle":393,"heroImage":26533,"ctaButton":416,"ctaLink":417},[373],{"data":26519,"content":26520,"nodeType":74},{},[26521,26527],{"data":26522,"content":26523,"nodeType":78},{},[26524],{"data":26525,"marks":26526,"value":385,"nodeType":82},{},[],{"data":26528,"content":26529,"nodeType":87},{},[26530],{"data":26531,"marks":26532,"value":392,"nodeType":82},{},[],{"metadata":26534,"sys":26537,"fields":26542},{"tags":26535,"concepts":26536},[],[],{"space":26538,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26540,"publishedVersion":62,"revision":44,"locale":29},{"sys":26539},{"type":12,"linkType":13,"id":14},{"sys":26541},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26543},{"url":408,"details":26544,"fileName":414,"contentType":415},{"size":410,"image":26545},{"width":412,"height":413},{"sys":26547,"fields":26550},{"id":26548,"createdAt":26549},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":26551,"slug":26552,"articleIntro":26551,"category":26553},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[26554],{"metadata":26555,"sys":26558,"fields":26565},{"tags":26556,"concepts":26557},[],[],{"space":26559,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26561,"publishedVersion":364,"revision":62,"contentType":26563,"locale":29},{"sys":26560},{"type":12,"linkType":13,"id":14},{"sys":26562},{"id":21,"type":12,"linkType":22},{"sys":26564},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26566,"metaTitle":374,"metaDescription":375,"mainTitle":26567,"subtitle":393,"heroImage":26582,"ctaButton":416,"ctaLink":417},[373],{"data":26568,"content":26569,"nodeType":74},{},[26570,26576],{"data":26571,"content":26572,"nodeType":78},{},[26573],{"data":26574,"marks":26575,"value":385,"nodeType":82},{},[],{"data":26577,"content":26578,"nodeType":87},{},[26579],{"data":26580,"marks":26581,"value":392,"nodeType":82},{},[],{"metadata":26583,"sys":26586,"fields":26591},{"tags":26584,"concepts":26585},[],[],{"space":26587,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26589,"publishedVersion":62,"revision":44,"locale":29},{"sys":26588},{"type":12,"linkType":13,"id":14},{"sys":26590},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26592},{"url":408,"details":26593,"fileName":414,"contentType":415},{"size":410,"image":26594},{"width":412,"height":413},{"sys":26596,"fields":26599},{"id":26597,"createdAt":26598},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":26600,"slug":26601,"articleIntro":26600,"category":26602},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[26603],{"metadata":26604,"sys":26607,"fields":26614},{"tags":26605,"concepts":26606},[],[],{"space":26608,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26610,"publishedVersion":364,"revision":62,"contentType":26612,"locale":29},{"sys":26609},{"type":12,"linkType":13,"id":14},{"sys":26611},{"id":21,"type":12,"linkType":22},{"sys":26613},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26615,"metaTitle":374,"metaDescription":375,"mainTitle":26616,"subtitle":393,"heroImage":26631,"ctaButton":416,"ctaLink":417},[373],{"data":26617,"content":26618,"nodeType":74},{},[26619,26625],{"data":26620,"content":26621,"nodeType":78},{},[26622],{"data":26623,"marks":26624,"value":385,"nodeType":82},{},[],{"data":26626,"content":26627,"nodeType":87},{},[26628],{"data":26629,"marks":26630,"value":392,"nodeType":82},{},[],{"metadata":26632,"sys":26635,"fields":26640},{"tags":26633,"concepts":26634},[],[],{"space":26636,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26638,"publishedVersion":62,"revision":44,"locale":29},{"sys":26637},{"type":12,"linkType":13,"id":14},{"sys":26639},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26641},{"url":408,"details":26642,"fileName":414,"contentType":415},{"size":410,"image":26643},{"width":412,"height":413},{"sys":26645,"fields":26648},{"id":26646,"createdAt":26647},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":26649,"slug":26650,"articleIntro":26649,"category":26651},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[26652],{"metadata":26653,"sys":26656,"fields":26663},{"tags":26654,"concepts":26655},[],[],{"space":26657,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26659,"publishedVersion":364,"revision":62,"contentType":26661,"locale":29},{"sys":26658},{"type":12,"linkType":13,"id":14},{"sys":26660},{"id":21,"type":12,"linkType":22},{"sys":26662},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26664,"metaTitle":374,"metaDescription":375,"mainTitle":26665,"subtitle":393,"heroImage":26680,"ctaButton":416,"ctaLink":417},[373],{"data":26666,"content":26667,"nodeType":74},{},[26668,26674],{"data":26669,"content":26670,"nodeType":78},{},[26671],{"data":26672,"marks":26673,"value":385,"nodeType":82},{},[],{"data":26675,"content":26676,"nodeType":87},{},[26677],{"data":26678,"marks":26679,"value":392,"nodeType":82},{},[],{"metadata":26681,"sys":26684,"fields":26689},{"tags":26682,"concepts":26683},[],[],{"space":26685,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26687,"publishedVersion":62,"revision":44,"locale":29},{"sys":26686},{"type":12,"linkType":13,"id":14},{"sys":26688},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26690},{"url":408,"details":26691,"fileName":414,"contentType":415},{"size":410,"image":26692},{"width":412,"height":413},{"sys":26694,"fields":26697},{"id":26695,"createdAt":26696},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":26698,"slug":26699,"articleIntro":26698,"category":26700},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[26701],{"metadata":26702,"sys":26705,"fields":26712},{"tags":26703,"concepts":26704},[],[],{"space":26706,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26708,"publishedVersion":364,"revision":62,"contentType":26710,"locale":29},{"sys":26707},{"type":12,"linkType":13,"id":14},{"sys":26709},{"id":21,"type":12,"linkType":22},{"sys":26711},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26713,"metaTitle":374,"metaDescription":375,"mainTitle":26714,"subtitle":393,"heroImage":26729,"ctaButton":416,"ctaLink":417},[373],{"data":26715,"content":26716,"nodeType":74},{},[26717,26723],{"data":26718,"content":26719,"nodeType":78},{},[26720],{"data":26721,"marks":26722,"value":385,"nodeType":82},{},[],{"data":26724,"content":26725,"nodeType":87},{},[26726],{"data":26727,"marks":26728,"value":392,"nodeType":82},{},[],{"metadata":26730,"sys":26733,"fields":26738},{"tags":26731,"concepts":26732},[],[],{"space":26734,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26736,"publishedVersion":62,"revision":44,"locale":29},{"sys":26735},{"type":12,"linkType":13,"id":14},{"sys":26737},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26739},{"url":408,"details":26740,"fileName":414,"contentType":415},{"size":410,"image":26741},{"width":412,"height":413},{"sys":26743,"fields":26746},{"id":26744,"createdAt":26745},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":26747,"slug":26748,"articleIntro":26747,"category":26749},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[26750],{"metadata":26751,"sys":26754,"fields":26761},{"tags":26752,"concepts":26753},[],[],{"space":26755,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26757,"publishedVersion":364,"revision":62,"contentType":26759,"locale":29},{"sys":26756},{"type":12,"linkType":13,"id":14},{"sys":26758},{"id":21,"type":12,"linkType":22},{"sys":26760},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26762,"metaTitle":374,"metaDescription":375,"mainTitle":26763,"subtitle":393,"heroImage":26778,"ctaButton":416,"ctaLink":417},[373],{"data":26764,"content":26765,"nodeType":74},{},[26766,26772],{"data":26767,"content":26768,"nodeType":78},{},[26769],{"data":26770,"marks":26771,"value":385,"nodeType":82},{},[],{"data":26773,"content":26774,"nodeType":87},{},[26775],{"data":26776,"marks":26777,"value":392,"nodeType":82},{},[],{"metadata":26779,"sys":26782,"fields":26787},{"tags":26780,"concepts":26781},[],[],{"space":26783,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26785,"publishedVersion":62,"revision":44,"locale":29},{"sys":26784},{"type":12,"linkType":13,"id":14},{"sys":26786},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26788},{"url":408,"details":26789,"fileName":414,"contentType":415},{"size":410,"image":26790},{"width":412,"height":413},{"sys":26792,"fields":26795},{"id":26793,"createdAt":26794},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":26796,"slug":26797,"articleIntro":26796,"category":26798},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[26799],{"metadata":26800,"sys":26803,"fields":26810},{"tags":26801,"concepts":26802},[],[],{"space":26804,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26806,"publishedVersion":364,"revision":62,"contentType":26808,"locale":29},{"sys":26805},{"type":12,"linkType":13,"id":14},{"sys":26807},{"id":21,"type":12,"linkType":22},{"sys":26809},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26811,"metaTitle":374,"metaDescription":375,"mainTitle":26812,"subtitle":393,"heroImage":26827,"ctaButton":416,"ctaLink":417},[373],{"data":26813,"content":26814,"nodeType":74},{},[26815,26821],{"data":26816,"content":26817,"nodeType":78},{},[26818],{"data":26819,"marks":26820,"value":385,"nodeType":82},{},[],{"data":26822,"content":26823,"nodeType":87},{},[26824],{"data":26825,"marks":26826,"value":392,"nodeType":82},{},[],{"metadata":26828,"sys":26831,"fields":26836},{"tags":26829,"concepts":26830},[],[],{"space":26832,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26834,"publishedVersion":62,"revision":44,"locale":29},{"sys":26833},{"type":12,"linkType":13,"id":14},{"sys":26835},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26837},{"url":408,"details":26838,"fileName":414,"contentType":415},{"size":410,"image":26839},{"width":412,"height":413},{"sys":26841,"fields":26844},{"id":26842,"createdAt":26843},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":26845,"slug":26846,"articleIntro":26845,"category":26847},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[26848],{"metadata":26849,"sys":26852,"fields":26859},{"tags":26850,"concepts":26851},[],[],{"space":26853,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26855,"publishedVersion":364,"revision":62,"contentType":26857,"locale":29},{"sys":26854},{"type":12,"linkType":13,"id":14},{"sys":26856},{"id":21,"type":12,"linkType":22},{"sys":26858},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26860,"metaTitle":374,"metaDescription":375,"mainTitle":26861,"subtitle":393,"heroImage":26876,"ctaButton":416,"ctaLink":417},[373],{"data":26862,"content":26863,"nodeType":74},{},[26864,26870],{"data":26865,"content":26866,"nodeType":78},{},[26867],{"data":26868,"marks":26869,"value":385,"nodeType":82},{},[],{"data":26871,"content":26872,"nodeType":87},{},[26873],{"data":26874,"marks":26875,"value":392,"nodeType":82},{},[],{"metadata":26877,"sys":26880,"fields":26885},{"tags":26878,"concepts":26879},[],[],{"space":26881,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26883,"publishedVersion":62,"revision":44,"locale":29},{"sys":26882},{"type":12,"linkType":13,"id":14},{"sys":26884},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26886},{"url":408,"details":26887,"fileName":414,"contentType":415},{"size":410,"image":26888},{"width":412,"height":413},{"sys":26890,"fields":26893},{"id":26891,"createdAt":26892},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":26894,"slug":26895,"articleIntro":26894,"category":26896},"Compte 6412 - Congés payés","compte-6412-conges-payes",[26897],{"metadata":26898,"sys":26901,"fields":26908},{"tags":26899,"concepts":26900},[],[],{"space":26902,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26904,"publishedVersion":364,"revision":62,"contentType":26906,"locale":29},{"sys":26903},{"type":12,"linkType":13,"id":14},{"sys":26905},{"id":21,"type":12,"linkType":22},{"sys":26907},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26909,"metaTitle":374,"metaDescription":375,"mainTitle":26910,"subtitle":393,"heroImage":26925,"ctaButton":416,"ctaLink":417},[373],{"data":26911,"content":26912,"nodeType":74},{},[26913,26919],{"data":26914,"content":26915,"nodeType":78},{},[26916],{"data":26917,"marks":26918,"value":385,"nodeType":82},{},[],{"data":26920,"content":26921,"nodeType":87},{},[26922],{"data":26923,"marks":26924,"value":392,"nodeType":82},{},[],{"metadata":26926,"sys":26929,"fields":26934},{"tags":26927,"concepts":26928},[],[],{"space":26930,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26932,"publishedVersion":62,"revision":44,"locale":29},{"sys":26931},{"type":12,"linkType":13,"id":14},{"sys":26933},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26935},{"url":408,"details":26936,"fileName":414,"contentType":415},{"size":410,"image":26937},{"width":412,"height":413},{"sys":26939,"fields":26942},{"id":26940,"createdAt":26941},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":26943,"slug":26944,"articleIntro":26943,"category":26945},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[26946],{"metadata":26947,"sys":26950,"fields":26957},{"tags":26948,"concepts":26949},[],[],{"space":26951,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26953,"publishedVersion":364,"revision":62,"contentType":26955,"locale":29},{"sys":26952},{"type":12,"linkType":13,"id":14},{"sys":26954},{"id":21,"type":12,"linkType":22},{"sys":26956},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26958,"metaTitle":374,"metaDescription":375,"mainTitle":26959,"subtitle":393,"heroImage":26974,"ctaButton":416,"ctaLink":417},[373],{"data":26960,"content":26961,"nodeType":74},{},[26962,26968],{"data":26963,"content":26964,"nodeType":78},{},[26965],{"data":26966,"marks":26967,"value":385,"nodeType":82},{},[],{"data":26969,"content":26970,"nodeType":87},{},[26971],{"data":26972,"marks":26973,"value":392,"nodeType":82},{},[],{"metadata":26975,"sys":26978,"fields":26983},{"tags":26976,"concepts":26977},[],[],{"space":26979,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":26981,"publishedVersion":62,"revision":44,"locale":29},{"sys":26980},{"type":12,"linkType":13,"id":14},{"sys":26982},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":26984},{"url":408,"details":26985,"fileName":414,"contentType":415},{"size":410,"image":26986},{"width":412,"height":413},{"sys":26988,"fields":26991},{"id":26989,"createdAt":26990},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":26992,"slug":26993,"articleIntro":26992,"category":26994},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[26995],{"metadata":26996,"sys":26999,"fields":27006},{"tags":26997,"concepts":26998},[],[],{"space":27000,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27002,"publishedVersion":364,"revision":62,"contentType":27004,"locale":29},{"sys":27001},{"type":12,"linkType":13,"id":14},{"sys":27003},{"id":21,"type":12,"linkType":22},{"sys":27005},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27007,"metaTitle":374,"metaDescription":375,"mainTitle":27008,"subtitle":393,"heroImage":27023,"ctaButton":416,"ctaLink":417},[373],{"data":27009,"content":27010,"nodeType":74},{},[27011,27017],{"data":27012,"content":27013,"nodeType":78},{},[27014],{"data":27015,"marks":27016,"value":385,"nodeType":82},{},[],{"data":27018,"content":27019,"nodeType":87},{},[27020],{"data":27021,"marks":27022,"value":392,"nodeType":82},{},[],{"metadata":27024,"sys":27027,"fields":27032},{"tags":27025,"concepts":27026},[],[],{"space":27028,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27030,"publishedVersion":62,"revision":44,"locale":29},{"sys":27029},{"type":12,"linkType":13,"id":14},{"sys":27031},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27033},{"url":408,"details":27034,"fileName":414,"contentType":415},{"size":410,"image":27035},{"width":412,"height":413},{"sys":27037,"fields":27040},{"id":27038,"createdAt":27039},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":27041,"slug":27042,"articleIntro":27041,"category":27043},"Compte 213 - Constructions","compte-213-constructions",[27044],{"metadata":27045,"sys":27048,"fields":27055},{"tags":27046,"concepts":27047},[],[],{"space":27049,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27051,"publishedVersion":364,"revision":62,"contentType":27053,"locale":29},{"sys":27050},{"type":12,"linkType":13,"id":14},{"sys":27052},{"id":21,"type":12,"linkType":22},{"sys":27054},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27056,"metaTitle":374,"metaDescription":375,"mainTitle":27057,"subtitle":393,"heroImage":27072,"ctaButton":416,"ctaLink":417},[373],{"data":27058,"content":27059,"nodeType":74},{},[27060,27066],{"data":27061,"content":27062,"nodeType":78},{},[27063],{"data":27064,"marks":27065,"value":385,"nodeType":82},{},[],{"data":27067,"content":27068,"nodeType":87},{},[27069],{"data":27070,"marks":27071,"value":392,"nodeType":82},{},[],{"metadata":27073,"sys":27076,"fields":27081},{"tags":27074,"concepts":27075},[],[],{"space":27077,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27079,"publishedVersion":62,"revision":44,"locale":29},{"sys":27078},{"type":12,"linkType":13,"id":14},{"sys":27080},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27082},{"url":408,"details":27083,"fileName":414,"contentType":415},{"size":410,"image":27084},{"width":412,"height":413},{"sys":27086,"fields":27089},{"id":27087,"createdAt":27088},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":27090,"slug":27091,"articleIntro":27090,"category":27092},"Classe 15 - Provisions","classe-15-provisions",[27093],{"metadata":27094,"sys":27097,"fields":27104},{"tags":27095,"concepts":27096},[],[],{"space":27098,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27100,"publishedVersion":364,"revision":62,"contentType":27102,"locale":29},{"sys":27099},{"type":12,"linkType":13,"id":14},{"sys":27101},{"id":21,"type":12,"linkType":22},{"sys":27103},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27105,"metaTitle":374,"metaDescription":375,"mainTitle":27106,"subtitle":393,"heroImage":27121,"ctaButton":416,"ctaLink":417},[373],{"data":27107,"content":27108,"nodeType":74},{},[27109,27115],{"data":27110,"content":27111,"nodeType":78},{},[27112],{"data":27113,"marks":27114,"value":385,"nodeType":82},{},[],{"data":27116,"content":27117,"nodeType":87},{},[27118],{"data":27119,"marks":27120,"value":392,"nodeType":82},{},[],{"metadata":27122,"sys":27125,"fields":27130},{"tags":27123,"concepts":27124},[],[],{"space":27126,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27128,"publishedVersion":62,"revision":44,"locale":29},{"sys":27127},{"type":12,"linkType":13,"id":14},{"sys":27129},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27131},{"url":408,"details":27132,"fileName":414,"contentType":415},{"size":410,"image":27133},{"width":412,"height":413},{"sys":27135,"fields":27138},{"id":27136,"createdAt":27137},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":27139,"slug":27140,"articleIntro":27139,"category":27141},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[27142],{"metadata":27143,"sys":27146,"fields":27153},{"tags":27144,"concepts":27145},[],[],{"space":27147,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27149,"publishedVersion":364,"revision":62,"contentType":27151,"locale":29},{"sys":27148},{"type":12,"linkType":13,"id":14},{"sys":27150},{"id":21,"type":12,"linkType":22},{"sys":27152},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27154,"metaTitle":374,"metaDescription":375,"mainTitle":27155,"subtitle":393,"heroImage":27170,"ctaButton":416,"ctaLink":417},[373],{"data":27156,"content":27157,"nodeType":74},{},[27158,27164],{"data":27159,"content":27160,"nodeType":78},{},[27161],{"data":27162,"marks":27163,"value":385,"nodeType":82},{},[],{"data":27165,"content":27166,"nodeType":87},{},[27167],{"data":27168,"marks":27169,"value":392,"nodeType":82},{},[],{"metadata":27171,"sys":27174,"fields":27179},{"tags":27172,"concepts":27173},[],[],{"space":27175,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27177,"publishedVersion":62,"revision":44,"locale":29},{"sys":27176},{"type":12,"linkType":13,"id":14},{"sys":27178},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27180},{"url":408,"details":27181,"fileName":414,"contentType":415},{"size":410,"image":27182},{"width":412,"height":413},{"sys":27184,"fields":27187},{"id":27185,"createdAt":27186},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":27188,"slug":27189,"articleIntro":27188,"category":27190},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[27191],{"metadata":27192,"sys":27195,"fields":27202},{"tags":27193,"concepts":27194},[],[],{"space":27196,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27198,"publishedVersion":364,"revision":62,"contentType":27200,"locale":29},{"sys":27197},{"type":12,"linkType":13,"id":14},{"sys":27199},{"id":21,"type":12,"linkType":22},{"sys":27201},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27203,"metaTitle":374,"metaDescription":375,"mainTitle":27204,"subtitle":393,"heroImage":27219,"ctaButton":416,"ctaLink":417},[373],{"data":27205,"content":27206,"nodeType":74},{},[27207,27213],{"data":27208,"content":27209,"nodeType":78},{},[27210],{"data":27211,"marks":27212,"value":385,"nodeType":82},{},[],{"data":27214,"content":27215,"nodeType":87},{},[27216],{"data":27217,"marks":27218,"value":392,"nodeType":82},{},[],{"metadata":27220,"sys":27223,"fields":27228},{"tags":27221,"concepts":27222},[],[],{"space":27224,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27226,"publishedVersion":62,"revision":44,"locale":29},{"sys":27225},{"type":12,"linkType":13,"id":14},{"sys":27227},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27229},{"url":408,"details":27230,"fileName":414,"contentType":415},{"size":410,"image":27231},{"width":412,"height":413},{"sys":27233,"fields":27236},{"id":27234,"createdAt":27235},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":27237,"slug":27238,"articleIntro":-1,"category":27239},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[27240],{"metadata":27241,"sys":27244,"fields":27251},{"tags":27242,"concepts":27243},[],[],{"space":27245,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27247,"publishedVersion":364,"revision":62,"contentType":27249,"locale":29},{"sys":27246},{"type":12,"linkType":13,"id":14},{"sys":27248},{"id":21,"type":12,"linkType":22},{"sys":27250},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27252,"metaTitle":374,"metaDescription":375,"mainTitle":27253,"subtitle":393,"heroImage":27268,"ctaButton":416,"ctaLink":417},[373],{"data":27254,"content":27255,"nodeType":74},{},[27256,27262],{"data":27257,"content":27258,"nodeType":78},{},[27259],{"data":27260,"marks":27261,"value":385,"nodeType":82},{},[],{"data":27263,"content":27264,"nodeType":87},{},[27265],{"data":27266,"marks":27267,"value":392,"nodeType":82},{},[],{"metadata":27269,"sys":27272,"fields":27277},{"tags":27270,"concepts":27271},[],[],{"space":27273,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27275,"publishedVersion":62,"revision":44,"locale":29},{"sys":27274},{"type":12,"linkType":13,"id":14},{"sys":27276},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27278},{"url":408,"details":27279,"fileName":414,"contentType":415},{"size":410,"image":27280},{"width":412,"height":413},{"sys":27282,"fields":27285},{"id":27283,"createdAt":27284},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":27286,"slug":27287,"articleIntro":27286,"category":27288},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[27289],{"metadata":27290,"sys":27293,"fields":27300},{"tags":27291,"concepts":27292},[],[],{"space":27294,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27296,"publishedVersion":364,"revision":62,"contentType":27298,"locale":29},{"sys":27295},{"type":12,"linkType":13,"id":14},{"sys":27297},{"id":21,"type":12,"linkType":22},{"sys":27299},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27301,"metaTitle":374,"metaDescription":375,"mainTitle":27302,"subtitle":393,"heroImage":27317,"ctaButton":416,"ctaLink":417},[373],{"data":27303,"content":27304,"nodeType":74},{},[27305,27311],{"data":27306,"content":27307,"nodeType":78},{},[27308],{"data":27309,"marks":27310,"value":385,"nodeType":82},{},[],{"data":27312,"content":27313,"nodeType":87},{},[27314],{"data":27315,"marks":27316,"value":392,"nodeType":82},{},[],{"metadata":27318,"sys":27321,"fields":27326},{"tags":27319,"concepts":27320},[],[],{"space":27322,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27324,"publishedVersion":62,"revision":44,"locale":29},{"sys":27323},{"type":12,"linkType":13,"id":14},{"sys":27325},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27327},{"url":408,"details":27328,"fileName":414,"contentType":415},{"size":410,"image":27329},{"width":412,"height":413},{"sys":27331,"fields":27334},{"id":27332,"createdAt":27333},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":27335,"slug":27336,"articleIntro":27335,"category":27337},"Compte 106 - Réserves","compte-106-reserves",[27338],{"metadata":27339,"sys":27342,"fields":27349},{"tags":27340,"concepts":27341},[],[],{"space":27343,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27345,"publishedVersion":364,"revision":62,"contentType":27347,"locale":29},{"sys":27344},{"type":12,"linkType":13,"id":14},{"sys":27346},{"id":21,"type":12,"linkType":22},{"sys":27348},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27350,"metaTitle":374,"metaDescription":375,"mainTitle":27351,"subtitle":393,"heroImage":27366,"ctaButton":416,"ctaLink":417},[373],{"data":27352,"content":27353,"nodeType":74},{},[27354,27360],{"data":27355,"content":27356,"nodeType":78},{},[27357],{"data":27358,"marks":27359,"value":385,"nodeType":82},{},[],{"data":27361,"content":27362,"nodeType":87},{},[27363],{"data":27364,"marks":27365,"value":392,"nodeType":82},{},[],{"metadata":27367,"sys":27370,"fields":27375},{"tags":27368,"concepts":27369},[],[],{"space":27371,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27373,"publishedVersion":62,"revision":44,"locale":29},{"sys":27372},{"type":12,"linkType":13,"id":14},{"sys":27374},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27376},{"url":408,"details":27377,"fileName":414,"contentType":415},{"size":410,"image":27378},{"width":412,"height":413},{"sys":27380,"fields":27383},{"id":27381,"createdAt":27382},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":27384,"slug":27385,"articleIntro":27384,"category":27386},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[27387],{"metadata":27388,"sys":27391,"fields":27398},{"tags":27389,"concepts":27390},[],[],{"space":27392,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27394,"publishedVersion":364,"revision":62,"contentType":27396,"locale":29},{"sys":27393},{"type":12,"linkType":13,"id":14},{"sys":27395},{"id":21,"type":12,"linkType":22},{"sys":27397},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27399,"metaTitle":374,"metaDescription":375,"mainTitle":27400,"subtitle":393,"heroImage":27415,"ctaButton":416,"ctaLink":417},[373],{"data":27401,"content":27402,"nodeType":74},{},[27403,27409],{"data":27404,"content":27405,"nodeType":78},{},[27406],{"data":27407,"marks":27408,"value":385,"nodeType":82},{},[],{"data":27410,"content":27411,"nodeType":87},{},[27412],{"data":27413,"marks":27414,"value":392,"nodeType":82},{},[],{"metadata":27416,"sys":27419,"fields":27424},{"tags":27417,"concepts":27418},[],[],{"space":27420,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27422,"publishedVersion":62,"revision":44,"locale":29},{"sys":27421},{"type":12,"linkType":13,"id":14},{"sys":27423},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27425},{"url":408,"details":27426,"fileName":414,"contentType":415},{"size":410,"image":27427},{"width":412,"height":413},{"sys":27429,"fields":27432},{"id":27430,"createdAt":27431},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":27433,"slug":27434,"articleIntro":27433,"category":27435},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[27436],{"metadata":27437,"sys":27440,"fields":27447},{"tags":27438,"concepts":27439},[],[],{"space":27441,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27443,"publishedVersion":364,"revision":62,"contentType":27445,"locale":29},{"sys":27442},{"type":12,"linkType":13,"id":14},{"sys":27444},{"id":21,"type":12,"linkType":22},{"sys":27446},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27448,"metaTitle":374,"metaDescription":375,"mainTitle":27449,"subtitle":393,"heroImage":27464,"ctaButton":416,"ctaLink":417},[373],{"data":27450,"content":27451,"nodeType":74},{},[27452,27458],{"data":27453,"content":27454,"nodeType":78},{},[27455],{"data":27456,"marks":27457,"value":385,"nodeType":82},{},[],{"data":27459,"content":27460,"nodeType":87},{},[27461],{"data":27462,"marks":27463,"value":392,"nodeType":82},{},[],{"metadata":27465,"sys":27468,"fields":27473},{"tags":27466,"concepts":27467},[],[],{"space":27469,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27471,"publishedVersion":62,"revision":44,"locale":29},{"sys":27470},{"type":12,"linkType":13,"id":14},{"sys":27472},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27474},{"url":408,"details":27475,"fileName":414,"contentType":415},{"size":410,"image":27476},{"width":412,"height":413},{"sys":27478,"fields":27481},{"id":27479,"createdAt":27480},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":27482,"slug":27483,"articleIntro":-1,"category":27484},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[27485],{"metadata":27486,"sys":27489,"fields":27496},{"tags":27487,"concepts":27488},[],[],{"space":27490,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27492,"publishedVersion":364,"revision":62,"contentType":27494,"locale":29},{"sys":27491},{"type":12,"linkType":13,"id":14},{"sys":27493},{"id":21,"type":12,"linkType":22},{"sys":27495},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27497,"metaTitle":374,"metaDescription":375,"mainTitle":27498,"subtitle":393,"heroImage":27513,"ctaButton":416,"ctaLink":417},[373],{"data":27499,"content":27500,"nodeType":74},{},[27501,27507],{"data":27502,"content":27503,"nodeType":78},{},[27504],{"data":27505,"marks":27506,"value":385,"nodeType":82},{},[],{"data":27508,"content":27509,"nodeType":87},{},[27510],{"data":27511,"marks":27512,"value":392,"nodeType":82},{},[],{"metadata":27514,"sys":27517,"fields":27522},{"tags":27515,"concepts":27516},[],[],{"space":27518,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27520,"publishedVersion":62,"revision":44,"locale":29},{"sys":27519},{"type":12,"linkType":13,"id":14},{"sys":27521},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27523},{"url":408,"details":27524,"fileName":414,"contentType":415},{"size":410,"image":27525},{"width":412,"height":413},{"sys":27527,"fields":27530},{"id":27528,"createdAt":27529},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":27531,"slug":27532,"articleIntro":27531,"category":27533},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[27534],{"metadata":27535,"sys":27538,"fields":27545},{"tags":27536,"concepts":27537},[],[],{"space":27539,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27541,"publishedVersion":364,"revision":62,"contentType":27543,"locale":29},{"sys":27540},{"type":12,"linkType":13,"id":14},{"sys":27542},{"id":21,"type":12,"linkType":22},{"sys":27544},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27546,"metaTitle":374,"metaDescription":375,"mainTitle":27547,"subtitle":393,"heroImage":27562,"ctaButton":416,"ctaLink":417},[373],{"data":27548,"content":27549,"nodeType":74},{},[27550,27556],{"data":27551,"content":27552,"nodeType":78},{},[27553],{"data":27554,"marks":27555,"value":385,"nodeType":82},{},[],{"data":27557,"content":27558,"nodeType":87},{},[27559],{"data":27560,"marks":27561,"value":392,"nodeType":82},{},[],{"metadata":27563,"sys":27566,"fields":27571},{"tags":27564,"concepts":27565},[],[],{"space":27567,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27569,"publishedVersion":62,"revision":44,"locale":29},{"sys":27568},{"type":12,"linkType":13,"id":14},{"sys":27570},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27572},{"url":408,"details":27573,"fileName":414,"contentType":415},{"size":410,"image":27574},{"width":412,"height":413},{"sys":27576,"fields":27579},{"id":27577,"createdAt":27578},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":27580,"slug":27581,"articleIntro":27580,"category":27582},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[27583],{"metadata":27584,"sys":27587,"fields":27594},{"tags":27585,"concepts":27586},[],[],{"space":27588,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27590,"publishedVersion":364,"revision":62,"contentType":27592,"locale":29},{"sys":27589},{"type":12,"linkType":13,"id":14},{"sys":27591},{"id":21,"type":12,"linkType":22},{"sys":27593},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27595,"metaTitle":374,"metaDescription":375,"mainTitle":27596,"subtitle":393,"heroImage":27611,"ctaButton":416,"ctaLink":417},[373],{"data":27597,"content":27598,"nodeType":74},{},[27599,27605],{"data":27600,"content":27601,"nodeType":78},{},[27602],{"data":27603,"marks":27604,"value":385,"nodeType":82},{},[],{"data":27606,"content":27607,"nodeType":87},{},[27608],{"data":27609,"marks":27610,"value":392,"nodeType":82},{},[],{"metadata":27612,"sys":27615,"fields":27620},{"tags":27613,"concepts":27614},[],[],{"space":27616,"id":401,"type":58,"createdAt":402,"updatedAt":402,"environment":27618,"publishedVersion":62,"revision":44,"locale":29},{"sys":27617},{"type":12,"linkType":13,"id":14},{"sys":27619},{"id":21,"type":12,"linkType":22},{"title":406,"description":392,"file":27621},{"url":408,"details":27622,"fileName":414,"contentType":415},{"size":410,"image":27623},{"width":412,"height":413},1780085325818]