[{"data":1,"prerenderedAt":27603},["ShallowReactive",2],{"tip-plan-comptable-compte-4196-clients-dettes-sur-emballages-et-materiels-consignes":3,"plan-comptable-compte-4196-clients-dettes-sur-emballages-et-materiels-consignes-similars":397},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",{"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","1uUMR3rE1WBxllPCU8VtL1","Entry","2025-05-27T13:58:39.135Z","2025-06-03T09:52:38.852Z",{"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":328,"faq_structured_data":329,"category":330},"4196 - Clients - Dettes sur emballages et matériels consignés",{"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",{},[77,86,94,102,109,144,151,158,165,208,215,222,288,295],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 4196 - Clients - Dettes sur emballages et matériels consignés",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les sommes facturées aux clients au titre des consignations d'emballages ou de matériels.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4196 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4196 \"Clients - Dettes sur emballages et matériels consignés\" est un compte de tiers appartenant à la classe 4 du Plan Comptable Général 2025. Il sert spécifiquement à :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Enregistrer les sommes facturées par l'entreprise à ses clients au titre des consignations d'emballages ou de matériels",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Suivre les dettes de l'entreprise envers ses clients concernant les emballages et matériels consignés",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Distinguer clairement les opérations de consignation des opérations commerciales classiques",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Ce compte fonctionne en lien étroit avec le compte 411 \"Clients\" qui est débité du montant des factures de ventes par le crédit du compte 4196 pour la partie correspondant aux consignations d'emballages ou de matériels.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 4196 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 4196 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":166,"content":167},{},[168,178,188,198],{"nodeType":114,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lors de la facturation initiale avec consignation : quand l'entreprise facture à ses clients des emballages ou matériels consignés, le compte est crédité des sommes correspondantes (par le débit du compte 411 \"Clients\").",[],{},{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lors du retour des emballages consignés : le compte est débité du montant de la consignation par le crédit du compte 411, annulant ainsi l'opération initiale.",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Lorsque le client conserve l'emballage : le compte est débité par le crédit des comptes intéressés de la classe 7, transformant la consignation en une vente définitive (cession d'immobilisation ou d'approvisionnement selon le mode de comptabilisation des emballages).",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"En cas de reprise à un prix inférieur à celui de la consignation : le compte est débité par le crédit du compte 411 et de la subdivision du compte 708 intitulée \"Bonis sur reprises d'emballages consignés\".",[],{},{"nodeType":95,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Quels sont les impacts fiscaux du compte 4196 ?",[],{},{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"L'utilisation du compte 4196 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":223,"content":224},{},[225,235,245,278],{"nodeType":114,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"TVA : Les consignations d'emballages sont généralement soumises à TVA lors de la facturation initiale. En cas de retour des emballages, la TVA initialement facturée est annulée. Si le client conserve l'emballage, la TVA reste définitivement due.",[],{},{"nodeType":114,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Valorisation des stocks : La gestion des emballages consignés impacte la valorisation des stocks de l'entreprise et donc indirectement le résultat fiscal.",[],{},{"nodeType":114,"data":246,"content":247},{},[248,255],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Traitement comptable différencié : Selon que les emballages sont considérés comme des immobilisations ou des éléments de stocks, leur traitement fiscal diffère :",[],{},{"nodeType":110,"data":256,"content":257},{},[258,268],{"nodeType":114,"data":259,"content":260},{},[261],{"nodeType":87,"data":262,"content":263},{},[264],{"nodeType":82,"value":265,"marks":266,"data":267},"Emballages immobilisés : amortissables fiscalement s'ils sont identifiables et suivis",[],{},{"nodeType":114,"data":269,"content":270},{},[271],{"nodeType":87,"data":272,"content":273},{},[274],{"nodeType":82,"value":275,"marks":276,"data":277},"Emballages assimilés à des stocks : leur valeur est intégrée dans les charges déductibles",[],{},{"nodeType":114,"data":279,"content":280},{},[281],{"nodeType":87,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"Provisions pour emballages non restitués : Possibilité de constituer des provisions fiscalement déductibles sous certaines conditions pour les emballages qui ne seraient pas restitués.",[],{},{"nodeType":95,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"3 point clés à retenir sur le compte 4196",[],{},{"nodeType":110,"data":296,"content":297},{},[298,308,318],{"nodeType":114,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Le compte 4196 est un compte créditeur qui représente une dette de l'entreprise envers ses clients pour des emballages ou matériels consignés, et non un produit de vente classique.",[],{},{"nodeType":114,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Son fonctionnement est symétrique au compte 4096 \"Fournisseurs - Créances pour emballages et matériel à rendre\" qui enregistre les consignations versées aux fournisseurs.",[],{},{"nodeType":114,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"La bonne gestion de ce compte est essentielle pour assurer le suivi précis des emballages consignés, tant pour des raisons comptables que fiscales et environnementales.",[],{},"compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",false,[331],{"metadata":332,"sys":335,"fields":347},{"tags":333,"concepts":334},[],[],{"space":336,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":341,"publishedVersion":343,"revision":62,"contentType":344,"locale":29},{"sys":337},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":342},{"id":21,"type":12,"linkType":22},24,{"sys":345},{"type":12,"linkType":27,"id":346},"category",{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":351,"metaTitle":353,"metaDescription":354,"mainTitle":355,"subtitle":372,"heroImage":373,"ctaButton":395,"ctaLink":396},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[352],"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":356,"content":357,"nodeType":74},{},[358,365],{"data":359,"content":360,"nodeType":78},{},[361],{"data":362,"marks":363,"value":364,"nodeType":82},{},[],"Plan comptable général",{"data":366,"content":367,"nodeType":87},{},[368],{"data":369,"marks":370,"value":371,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":374,"sys":377,"fields":384},{"tags":375,"concepts":376},[],[],{"space":378,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":382,"publishedVersion":62,"revision":44,"locale":29},{"sys":379},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":383},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":386},"Facturation",{"url":387,"details":388,"fileName":393,"contentType":394},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":389,"image":390},246703,{"width":391,"height":392},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[398,447,496,545,594,644,693,742,791,840,889,938,987,1036,1085,1135,1184,1233,1282,1331,1380,1429,1478,1527,1576,1625,1674,1723,1772,1821,1870,1919,1968,2017,2066,2115,2164,2213,2262,2311,2360,2409,2458,2507,2556,2605,2654,2703,2752,2801,2851,2900,2949,2998,3047,3096,3146,3195,3244,3293,3342,3391,3440,3489,3538,3587,3636,3685,3734,3783,3832,3881,3930,3979,4028,4077,4126,4175,4224,4273,4322,4371,4420,4469,4518,4567,4616,4665,4714,4763,4812,4861,4910,4959,5008,5057,5106,5155,5204,5253,5302,5351,5400,5449,5498,5547,5596,5645,5694,5743,5792,5841,5890,5939,5988,6037,6086,6135,6184,6233,6282,6331,6380,6429,6478,6527,6576,6625,6674,6723,6772,6821,6870,6919,6968,7017,7066,7115,7164,7213,7262,7311,7360,7409,7458,7507,7556,7605,7654,7703,7752,7801,7850,7899,7948,7997,8046,8095,8144,8193,8242,8291,8340,8389,8438,8487,8536,8585,8634,8683,8732,8781,8830,8879,8928,8977,9026,9075,9124,9173,9222,9271,9320,9369,9418,9467,9516,9561,9610,9659,9708,9757,9806,9855,9904,9953,10002,10051,10100,10149,10198,10247,10296,10345,10394,10443,10492,10541,10590,10639,10688,10737,10786,10835,10884,10933,10982,11031,11080,11129,11178,11227,11276,11325,11374,11423,11472,11521,11570,11619,11668,11717,11767,11816,11865,11914,11963,12012,12061,12110,12159,12208,12257,12306,12355,12404,12453,12502,12551,12600,12650,12699,12749,12798,12847,12896,12945,12994,13042,13091,13140,13189,13238,13287,13336,13385,13434,13483,13532,13581,13630,13679,13728,13777,13826,13875,13924,13973,14022,14071,14120,14169,14218,14267,14316,14365,14414,14463,14512,14561,14611,14660,14709,14758,14807,14856,14905,14954,15003,15052,15101,15150,15199,15248,15297,15346,15395,15444,15493,15542,15591,15640,15689,15738,15787,15836,15885,15934,15983,16032,16081,16130,16179,16228,16277,16326,16375,16424,16473,16522,16571,16620,16669,16718,16767,16817,16866,16915,16965,17014,17063,17112,17161,17210,17259,17308,17357,17406,17455,17504,17554,17604,17653,17702,17751,17800,17849,17898,17947,17997,18046,18094,18143,18192,18241,18290,18339,18388,18437,18486,18535,18584,18633,18682,18731,18780,18829,18878,18927,18976,19025,19074,19123,19172,19221,19270,19319,19368,19417,19466,19515,19563,19612,19661,19710,19759,19808,19857,19906,19955,20004,20053,20102,20151,20200,20249,20298,20347,20396,20445,20494,20543,20592,20641,20690,20739,20788,20838,20887,20936,20985,21034,21083,21132,21181,21230,21279,21328,21378,21427,21476,21525,21575,21624,21673,21722,21772,21821,21870,21920,21969,22018,22067,22116,22165,22214,22263,22312,22362,22411,22460,22509,22558,22607,22656,22705,22754,22803,22852,22901,22950,22999,23048,23097,23146,23195,23244,23293,23342,23391,23440,23489,23538,23587,23636,23685,23734,23783,23832,23881,23930,23979,24028,24077,24126,24175,24225,24274,24323,24372,24421,24470,24519,24568,24617,24666,24715,24764,24813,24862,24911,24960,25009,25058,25107,25156,25205,25254,25303,25352,25401,25450,25499,25548,25597,25646,25695,25744,25792,25841,25890,25939,25988,26037,26086,26135,26184,26233,26282,26331,26380,26429,26478,26527,26576,26625,26674,26723,26772,26820,26869,26918,26967,27016,27065,27114,27163,27212,27261,27310,27358,27407,27456,27505,27554],{"sys":399,"fields":402},{"id":400,"createdAt":401},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":403,"slug":404,"articleIntro":-1,"category":405},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[406],{"metadata":407,"sys":410,"fields":417},{"tags":408,"concepts":409},[],[],{"space":411,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":413,"publishedVersion":343,"revision":62,"contentType":415,"locale":29},{"sys":412},{"type":12,"linkType":13,"id":14},{"sys":414},{"id":21,"type":12,"linkType":22},{"sys":416},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":418,"metaTitle":353,"metaDescription":354,"mainTitle":419,"subtitle":372,"heroImage":434,"ctaButton":395,"ctaLink":396},[352],{"data":420,"content":421,"nodeType":74},{},[422,428],{"data":423,"content":424,"nodeType":78},{},[425],{"data":426,"marks":427,"value":364,"nodeType":82},{},[],{"data":429,"content":430,"nodeType":87},{},[431],{"data":432,"marks":433,"value":371,"nodeType":82},{},[],{"metadata":435,"sys":438,"fields":443},{"tags":436,"concepts":437},[],[],{"space":439,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":441,"publishedVersion":62,"revision":44,"locale":29},{"sys":440},{"type":12,"linkType":13,"id":14},{"sys":442},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":444},{"url":387,"details":445,"fileName":393,"contentType":394},{"size":389,"image":446},{"width":391,"height":392},{"sys":448,"fields":451},{"id":449,"createdAt":450},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":452,"slug":453,"articleIntro":-1,"category":454},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[455],{"metadata":456,"sys":459,"fields":466},{"tags":457,"concepts":458},[],[],{"space":460,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":462,"publishedVersion":343,"revision":62,"contentType":464,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},{"sys":463},{"id":21,"type":12,"linkType":22},{"sys":465},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":467,"metaTitle":353,"metaDescription":354,"mainTitle":468,"subtitle":372,"heroImage":483,"ctaButton":395,"ctaLink":396},[352],{"data":469,"content":470,"nodeType":74},{},[471,477],{"data":472,"content":473,"nodeType":78},{},[474],{"data":475,"marks":476,"value":364,"nodeType":82},{},[],{"data":478,"content":479,"nodeType":87},{},[480],{"data":481,"marks":482,"value":371,"nodeType":82},{},[],{"metadata":484,"sys":487,"fields":492},{"tags":485,"concepts":486},[],[],{"space":488,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":490,"publishedVersion":62,"revision":44,"locale":29},{"sys":489},{"type":12,"linkType":13,"id":14},{"sys":491},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":493},{"url":387,"details":494,"fileName":393,"contentType":394},{"size":389,"image":495},{"width":391,"height":392},{"sys":497,"fields":500},{"id":498,"createdAt":499},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":501,"slug":502,"articleIntro":-1,"category":503},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[504],{"metadata":505,"sys":508,"fields":515},{"tags":506,"concepts":507},[],[],{"space":509,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":511,"publishedVersion":343,"revision":62,"contentType":513,"locale":29},{"sys":510},{"type":12,"linkType":13,"id":14},{"sys":512},{"id":21,"type":12,"linkType":22},{"sys":514},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":516,"metaTitle":353,"metaDescription":354,"mainTitle":517,"subtitle":372,"heroImage":532,"ctaButton":395,"ctaLink":396},[352],{"data":518,"content":519,"nodeType":74},{},[520,526],{"data":521,"content":522,"nodeType":78},{},[523],{"data":524,"marks":525,"value":364,"nodeType":82},{},[],{"data":527,"content":528,"nodeType":87},{},[529],{"data":530,"marks":531,"value":371,"nodeType":82},{},[],{"metadata":533,"sys":536,"fields":541},{"tags":534,"concepts":535},[],[],{"space":537,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":539,"publishedVersion":62,"revision":44,"locale":29},{"sys":538},{"type":12,"linkType":13,"id":14},{"sys":540},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":542},{"url":387,"details":543,"fileName":393,"contentType":394},{"size":389,"image":544},{"width":391,"height":392},{"sys":546,"fields":549},{"id":547,"createdAt":548},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":550,"slug":551,"articleIntro":550,"category":552},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[553],{"metadata":554,"sys":557,"fields":564},{"tags":555,"concepts":556},[],[],{"space":558,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":560,"publishedVersion":343,"revision":62,"contentType":562,"locale":29},{"sys":559},{"type":12,"linkType":13,"id":14},{"sys":561},{"id":21,"type":12,"linkType":22},{"sys":563},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":565,"metaTitle":353,"metaDescription":354,"mainTitle":566,"subtitle":372,"heroImage":581,"ctaButton":395,"ctaLink":396},[352],{"data":567,"content":568,"nodeType":74},{},[569,575],{"data":570,"content":571,"nodeType":78},{},[572],{"data":573,"marks":574,"value":364,"nodeType":82},{},[],{"data":576,"content":577,"nodeType":87},{},[578],{"data":579,"marks":580,"value":371,"nodeType":82},{},[],{"metadata":582,"sys":585,"fields":590},{"tags":583,"concepts":584},[],[],{"space":586,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":588,"publishedVersion":62,"revision":44,"locale":29},{"sys":587},{"type":12,"linkType":13,"id":14},{"sys":589},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":591},{"url":387,"details":592,"fileName":393,"contentType":394},{"size":389,"image":593},{"width":391,"height":392},{"sys":595,"fields":598},{"id":596,"createdAt":597},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":599,"slug":600,"articleIntro":601,"category":602},"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.",[603],{"metadata":604,"sys":607,"fields":614},{"tags":605,"concepts":606},[],[],{"space":608,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":610,"publishedVersion":343,"revision":62,"contentType":612,"locale":29},{"sys":609},{"type":12,"linkType":13,"id":14},{"sys":611},{"id":21,"type":12,"linkType":22},{"sys":613},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":615,"metaTitle":353,"metaDescription":354,"mainTitle":616,"subtitle":372,"heroImage":631,"ctaButton":395,"ctaLink":396},[352],{"data":617,"content":618,"nodeType":74},{},[619,625],{"data":620,"content":621,"nodeType":78},{},[622],{"data":623,"marks":624,"value":364,"nodeType":82},{},[],{"data":626,"content":627,"nodeType":87},{},[628],{"data":629,"marks":630,"value":371,"nodeType":82},{},[],{"metadata":632,"sys":635,"fields":640},{"tags":633,"concepts":634},[],[],{"space":636,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":638,"publishedVersion":62,"revision":44,"locale":29},{"sys":637},{"type":12,"linkType":13,"id":14},{"sys":639},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":641},{"url":387,"details":642,"fileName":393,"contentType":394},{"size":389,"image":643},{"width":391,"height":392},{"sys":645,"fields":648},{"id":646,"createdAt":647},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":649,"slug":650,"articleIntro":649,"category":651},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[652],{"metadata":653,"sys":656,"fields":663},{"tags":654,"concepts":655},[],[],{"space":657,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":659,"publishedVersion":343,"revision":62,"contentType":661,"locale":29},{"sys":658},{"type":12,"linkType":13,"id":14},{"sys":660},{"id":21,"type":12,"linkType":22},{"sys":662},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":664,"metaTitle":353,"metaDescription":354,"mainTitle":665,"subtitle":372,"heroImage":680,"ctaButton":395,"ctaLink":396},[352],{"data":666,"content":667,"nodeType":74},{},[668,674],{"data":669,"content":670,"nodeType":78},{},[671],{"data":672,"marks":673,"value":364,"nodeType":82},{},[],{"data":675,"content":676,"nodeType":87},{},[677],{"data":678,"marks":679,"value":371,"nodeType":82},{},[],{"metadata":681,"sys":684,"fields":689},{"tags":682,"concepts":683},[],[],{"space":685,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":687,"publishedVersion":62,"revision":44,"locale":29},{"sys":686},{"type":12,"linkType":13,"id":14},{"sys":688},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":690},{"url":387,"details":691,"fileName":393,"contentType":394},{"size":389,"image":692},{"width":391,"height":392},{"sys":694,"fields":697},{"id":695,"createdAt":696},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":698,"slug":699,"articleIntro":698,"category":700},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[701],{"metadata":702,"sys":705,"fields":712},{"tags":703,"concepts":704},[],[],{"space":706,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":708,"publishedVersion":343,"revision":62,"contentType":710,"locale":29},{"sys":707},{"type":12,"linkType":13,"id":14},{"sys":709},{"id":21,"type":12,"linkType":22},{"sys":711},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":713,"metaTitle":353,"metaDescription":354,"mainTitle":714,"subtitle":372,"heroImage":729,"ctaButton":395,"ctaLink":396},[352],{"data":715,"content":716,"nodeType":74},{},[717,723],{"data":718,"content":719,"nodeType":78},{},[720],{"data":721,"marks":722,"value":364,"nodeType":82},{},[],{"data":724,"content":725,"nodeType":87},{},[726],{"data":727,"marks":728,"value":371,"nodeType":82},{},[],{"metadata":730,"sys":733,"fields":738},{"tags":731,"concepts":732},[],[],{"space":734,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":736,"publishedVersion":62,"revision":44,"locale":29},{"sys":735},{"type":12,"linkType":13,"id":14},{"sys":737},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":739},{"url":387,"details":740,"fileName":393,"contentType":394},{"size":389,"image":741},{"width":391,"height":392},{"sys":743,"fields":746},{"id":744,"createdAt":745},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":747,"slug":748,"articleIntro":747,"category":749},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[750],{"metadata":751,"sys":754,"fields":761},{"tags":752,"concepts":753},[],[],{"space":755,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":757,"publishedVersion":343,"revision":62,"contentType":759,"locale":29},{"sys":756},{"type":12,"linkType":13,"id":14},{"sys":758},{"id":21,"type":12,"linkType":22},{"sys":760},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":762,"metaTitle":353,"metaDescription":354,"mainTitle":763,"subtitle":372,"heroImage":778,"ctaButton":395,"ctaLink":396},[352],{"data":764,"content":765,"nodeType":74},{},[766,772],{"data":767,"content":768,"nodeType":78},{},[769],{"data":770,"marks":771,"value":364,"nodeType":82},{},[],{"data":773,"content":774,"nodeType":87},{},[775],{"data":776,"marks":777,"value":371,"nodeType":82},{},[],{"metadata":779,"sys":782,"fields":787},{"tags":780,"concepts":781},[],[],{"space":783,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":785,"publishedVersion":62,"revision":44,"locale":29},{"sys":784},{"type":12,"linkType":13,"id":14},{"sys":786},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":788},{"url":387,"details":789,"fileName":393,"contentType":394},{"size":389,"image":790},{"width":391,"height":392},{"sys":792,"fields":795},{"id":793,"createdAt":794},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":796,"slug":797,"articleIntro":796,"category":798},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[799],{"metadata":800,"sys":803,"fields":810},{"tags":801,"concepts":802},[],[],{"space":804,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":806,"publishedVersion":343,"revision":62,"contentType":808,"locale":29},{"sys":805},{"type":12,"linkType":13,"id":14},{"sys":807},{"id":21,"type":12,"linkType":22},{"sys":809},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":811,"metaTitle":353,"metaDescription":354,"mainTitle":812,"subtitle":372,"heroImage":827,"ctaButton":395,"ctaLink":396},[352],{"data":813,"content":814,"nodeType":74},{},[815,821],{"data":816,"content":817,"nodeType":78},{},[818],{"data":819,"marks":820,"value":364,"nodeType":82},{},[],{"data":822,"content":823,"nodeType":87},{},[824],{"data":825,"marks":826,"value":371,"nodeType":82},{},[],{"metadata":828,"sys":831,"fields":836},{"tags":829,"concepts":830},[],[],{"space":832,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":834,"publishedVersion":62,"revision":44,"locale":29},{"sys":833},{"type":12,"linkType":13,"id":14},{"sys":835},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":837},{"url":387,"details":838,"fileName":393,"contentType":394},{"size":389,"image":839},{"width":391,"height":392},{"sys":841,"fields":844},{"id":842,"createdAt":843},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":845,"slug":846,"articleIntro":845,"category":847},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[848],{"metadata":849,"sys":852,"fields":859},{"tags":850,"concepts":851},[],[],{"space":853,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":855,"publishedVersion":343,"revision":62,"contentType":857,"locale":29},{"sys":854},{"type":12,"linkType":13,"id":14},{"sys":856},{"id":21,"type":12,"linkType":22},{"sys":858},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":860,"metaTitle":353,"metaDescription":354,"mainTitle":861,"subtitle":372,"heroImage":876,"ctaButton":395,"ctaLink":396},[352],{"data":862,"content":863,"nodeType":74},{},[864,870],{"data":865,"content":866,"nodeType":78},{},[867],{"data":868,"marks":869,"value":364,"nodeType":82},{},[],{"data":871,"content":872,"nodeType":87},{},[873],{"data":874,"marks":875,"value":371,"nodeType":82},{},[],{"metadata":877,"sys":880,"fields":885},{"tags":878,"concepts":879},[],[],{"space":881,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":883,"publishedVersion":62,"revision":44,"locale":29},{"sys":882},{"type":12,"linkType":13,"id":14},{"sys":884},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":886},{"url":387,"details":887,"fileName":393,"contentType":394},{"size":389,"image":888},{"width":391,"height":392},{"sys":890,"fields":893},{"id":891,"createdAt":892},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":894,"slug":895,"articleIntro":894,"category":896},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[897],{"metadata":898,"sys":901,"fields":908},{"tags":899,"concepts":900},[],[],{"space":902,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":904,"publishedVersion":343,"revision":62,"contentType":906,"locale":29},{"sys":903},{"type":12,"linkType":13,"id":14},{"sys":905},{"id":21,"type":12,"linkType":22},{"sys":907},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":909,"metaTitle":353,"metaDescription":354,"mainTitle":910,"subtitle":372,"heroImage":925,"ctaButton":395,"ctaLink":396},[352],{"data":911,"content":912,"nodeType":74},{},[913,919],{"data":914,"content":915,"nodeType":78},{},[916],{"data":917,"marks":918,"value":364,"nodeType":82},{},[],{"data":920,"content":921,"nodeType":87},{},[922],{"data":923,"marks":924,"value":371,"nodeType":82},{},[],{"metadata":926,"sys":929,"fields":934},{"tags":927,"concepts":928},[],[],{"space":930,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":932,"publishedVersion":62,"revision":44,"locale":29},{"sys":931},{"type":12,"linkType":13,"id":14},{"sys":933},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":935},{"url":387,"details":936,"fileName":393,"contentType":394},{"size":389,"image":937},{"width":391,"height":392},{"sys":939,"fields":942},{"id":940,"createdAt":941},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":943,"slug":944,"articleIntro":943,"category":945},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[946],{"metadata":947,"sys":950,"fields":957},{"tags":948,"concepts":949},[],[],{"space":951,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":953,"publishedVersion":343,"revision":62,"contentType":955,"locale":29},{"sys":952},{"type":12,"linkType":13,"id":14},{"sys":954},{"id":21,"type":12,"linkType":22},{"sys":956},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":958,"metaTitle":353,"metaDescription":354,"mainTitle":959,"subtitle":372,"heroImage":974,"ctaButton":395,"ctaLink":396},[352],{"data":960,"content":961,"nodeType":74},{},[962,968],{"data":963,"content":964,"nodeType":78},{},[965],{"data":966,"marks":967,"value":364,"nodeType":82},{},[],{"data":969,"content":970,"nodeType":87},{},[971],{"data":972,"marks":973,"value":371,"nodeType":82},{},[],{"metadata":975,"sys":978,"fields":983},{"tags":976,"concepts":977},[],[],{"space":979,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":981,"publishedVersion":62,"revision":44,"locale":29},{"sys":980},{"type":12,"linkType":13,"id":14},{"sys":982},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":984},{"url":387,"details":985,"fileName":393,"contentType":394},{"size":389,"image":986},{"width":391,"height":392},{"sys":988,"fields":991},{"id":989,"createdAt":990},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":992,"slug":993,"articleIntro":992,"category":994},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[995],{"metadata":996,"sys":999,"fields":1006},{"tags":997,"concepts":998},[],[],{"space":1000,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1002,"publishedVersion":343,"revision":62,"contentType":1004,"locale":29},{"sys":1001},{"type":12,"linkType":13,"id":14},{"sys":1003},{"id":21,"type":12,"linkType":22},{"sys":1005},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1007,"metaTitle":353,"metaDescription":354,"mainTitle":1008,"subtitle":372,"heroImage":1023,"ctaButton":395,"ctaLink":396},[352],{"data":1009,"content":1010,"nodeType":74},{},[1011,1017],{"data":1012,"content":1013,"nodeType":78},{},[1014],{"data":1015,"marks":1016,"value":364,"nodeType":82},{},[],{"data":1018,"content":1019,"nodeType":87},{},[1020],{"data":1021,"marks":1022,"value":371,"nodeType":82},{},[],{"metadata":1024,"sys":1027,"fields":1032},{"tags":1025,"concepts":1026},[],[],{"space":1028,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1030,"publishedVersion":62,"revision":44,"locale":29},{"sys":1029},{"type":12,"linkType":13,"id":14},{"sys":1031},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1033},{"url":387,"details":1034,"fileName":393,"contentType":394},{"size":389,"image":1035},{"width":391,"height":392},{"sys":1037,"fields":1040},{"id":1038,"createdAt":1039},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":1041,"slug":1042,"articleIntro":1041,"category":1043},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[1044],{"metadata":1045,"sys":1048,"fields":1055},{"tags":1046,"concepts":1047},[],[],{"space":1049,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1051,"publishedVersion":343,"revision":62,"contentType":1053,"locale":29},{"sys":1050},{"type":12,"linkType":13,"id":14},{"sys":1052},{"id":21,"type":12,"linkType":22},{"sys":1054},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1056,"metaTitle":353,"metaDescription":354,"mainTitle":1057,"subtitle":372,"heroImage":1072,"ctaButton":395,"ctaLink":396},[352],{"data":1058,"content":1059,"nodeType":74},{},[1060,1066],{"data":1061,"content":1062,"nodeType":78},{},[1063],{"data":1064,"marks":1065,"value":364,"nodeType":82},{},[],{"data":1067,"content":1068,"nodeType":87},{},[1069],{"data":1070,"marks":1071,"value":371,"nodeType":82},{},[],{"metadata":1073,"sys":1076,"fields":1081},{"tags":1074,"concepts":1075},[],[],{"space":1077,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1079,"publishedVersion":62,"revision":44,"locale":29},{"sys":1078},{"type":12,"linkType":13,"id":14},{"sys":1080},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1082},{"url":387,"details":1083,"fileName":393,"contentType":394},{"size":389,"image":1084},{"width":391,"height":392},{"sys":1086,"fields":1089},{"id":1087,"createdAt":1088},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":1090,"slug":1091,"articleIntro":1092,"category":1093},"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.",[1094],{"metadata":1095,"sys":1098,"fields":1105},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1101,"publishedVersion":343,"revision":62,"contentType":1103,"locale":29},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":21,"type":12,"linkType":22},{"sys":1104},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1106,"metaTitle":353,"metaDescription":354,"mainTitle":1107,"subtitle":372,"heroImage":1122,"ctaButton":395,"ctaLink":396},[352],{"data":1108,"content":1109,"nodeType":74},{},[1110,1116],{"data":1111,"content":1112,"nodeType":78},{},[1113],{"data":1114,"marks":1115,"value":364,"nodeType":82},{},[],{"data":1117,"content":1118,"nodeType":87},{},[1119],{"data":1120,"marks":1121,"value":371,"nodeType":82},{},[],{"metadata":1123,"sys":1126,"fields":1131},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1129,"publishedVersion":62,"revision":44,"locale":29},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1132},{"url":387,"details":1133,"fileName":393,"contentType":394},{"size":389,"image":1134},{"width":391,"height":392},{"sys":1136,"fields":1139},{"id":1137,"createdAt":1138},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":1140,"slug":1141,"articleIntro":-1,"category":1142},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[1143],{"metadata":1144,"sys":1147,"fields":1154},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1150,"publishedVersion":343,"revision":62,"contentType":1152,"locale":29},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":21,"type":12,"linkType":22},{"sys":1153},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1155,"metaTitle":353,"metaDescription":354,"mainTitle":1156,"subtitle":372,"heroImage":1171,"ctaButton":395,"ctaLink":396},[352],{"data":1157,"content":1158,"nodeType":74},{},[1159,1165],{"data":1160,"content":1161,"nodeType":78},{},[1162],{"data":1163,"marks":1164,"value":364,"nodeType":82},{},[],{"data":1166,"content":1167,"nodeType":87},{},[1168],{"data":1169,"marks":1170,"value":371,"nodeType":82},{},[],{"metadata":1172,"sys":1175,"fields":1180},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1178,"publishedVersion":62,"revision":44,"locale":29},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1181},{"url":387,"details":1182,"fileName":393,"contentType":394},{"size":389,"image":1183},{"width":391,"height":392},{"sys":1185,"fields":1188},{"id":1186,"createdAt":1187},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":1189,"slug":1190,"articleIntro":-1,"category":1191},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[1192],{"metadata":1193,"sys":1196,"fields":1203},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1199,"publishedVersion":343,"revision":62,"contentType":1201,"locale":29},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":21,"type":12,"linkType":22},{"sys":1202},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1204,"metaTitle":353,"metaDescription":354,"mainTitle":1205,"subtitle":372,"heroImage":1220,"ctaButton":395,"ctaLink":396},[352],{"data":1206,"content":1207,"nodeType":74},{},[1208,1214],{"data":1209,"content":1210,"nodeType":78},{},[1211],{"data":1212,"marks":1213,"value":364,"nodeType":82},{},[],{"data":1215,"content":1216,"nodeType":87},{},[1217],{"data":1218,"marks":1219,"value":371,"nodeType":82},{},[],{"metadata":1221,"sys":1224,"fields":1229},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1227,"publishedVersion":62,"revision":44,"locale":29},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1230},{"url":387,"details":1231,"fileName":393,"contentType":394},{"size":389,"image":1232},{"width":391,"height":392},{"sys":1234,"fields":1237},{"id":1235,"createdAt":1236},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":1238,"slug":1239,"articleIntro":1238,"category":1240},"2751 - Dépôts","compte-2751-depots",[1241],{"metadata":1242,"sys":1245,"fields":1252},{"tags":1243,"concepts":1244},[],[],{"space":1246,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1248,"publishedVersion":343,"revision":62,"contentType":1250,"locale":29},{"sys":1247},{"type":12,"linkType":13,"id":14},{"sys":1249},{"id":21,"type":12,"linkType":22},{"sys":1251},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1253,"metaTitle":353,"metaDescription":354,"mainTitle":1254,"subtitle":372,"heroImage":1269,"ctaButton":395,"ctaLink":396},[352],{"data":1255,"content":1256,"nodeType":74},{},[1257,1263],{"data":1258,"content":1259,"nodeType":78},{},[1260],{"data":1261,"marks":1262,"value":364,"nodeType":82},{},[],{"data":1264,"content":1265,"nodeType":87},{},[1266],{"data":1267,"marks":1268,"value":371,"nodeType":82},{},[],{"metadata":1270,"sys":1273,"fields":1278},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1276,"publishedVersion":62,"revision":44,"locale":29},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1279},{"url":387,"details":1280,"fileName":393,"contentType":394},{"size":389,"image":1281},{"width":391,"height":392},{"sys":1283,"fields":1286},{"id":1284,"createdAt":1285},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":1287,"slug":1288,"articleIntro":1287,"category":1289},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[1290],{"metadata":1291,"sys":1294,"fields":1301},{"tags":1292,"concepts":1293},[],[],{"space":1295,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1297,"publishedVersion":343,"revision":62,"contentType":1299,"locale":29},{"sys":1296},{"type":12,"linkType":13,"id":14},{"sys":1298},{"id":21,"type":12,"linkType":22},{"sys":1300},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1302,"metaTitle":353,"metaDescription":354,"mainTitle":1303,"subtitle":372,"heroImage":1318,"ctaButton":395,"ctaLink":396},[352],{"data":1304,"content":1305,"nodeType":74},{},[1306,1312],{"data":1307,"content":1308,"nodeType":78},{},[1309],{"data":1310,"marks":1311,"value":364,"nodeType":82},{},[],{"data":1313,"content":1314,"nodeType":87},{},[1315],{"data":1316,"marks":1317,"value":371,"nodeType":82},{},[],{"metadata":1319,"sys":1322,"fields":1327},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1325,"publishedVersion":62,"revision":44,"locale":29},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1328},{"url":387,"details":1329,"fileName":393,"contentType":394},{"size":389,"image":1330},{"width":391,"height":392},{"sys":1332,"fields":1335},{"id":1333,"createdAt":1334},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1336,"slug":1337,"articleIntro":1336,"category":1338},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1339],{"metadata":1340,"sys":1343,"fields":1350},{"tags":1341,"concepts":1342},[],[],{"space":1344,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1346,"publishedVersion":343,"revision":62,"contentType":1348,"locale":29},{"sys":1345},{"type":12,"linkType":13,"id":14},{"sys":1347},{"id":21,"type":12,"linkType":22},{"sys":1349},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1351,"metaTitle":353,"metaDescription":354,"mainTitle":1352,"subtitle":372,"heroImage":1367,"ctaButton":395,"ctaLink":396},[352],{"data":1353,"content":1354,"nodeType":74},{},[1355,1361],{"data":1356,"content":1357,"nodeType":78},{},[1358],{"data":1359,"marks":1360,"value":364,"nodeType":82},{},[],{"data":1362,"content":1363,"nodeType":87},{},[1364],{"data":1365,"marks":1366,"value":371,"nodeType":82},{},[],{"metadata":1368,"sys":1371,"fields":1376},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1374,"publishedVersion":62,"revision":44,"locale":29},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1377},{"url":387,"details":1378,"fileName":393,"contentType":394},{"size":389,"image":1379},{"width":391,"height":392},{"sys":1381,"fields":1384},{"id":1382,"createdAt":1383},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":1385,"slug":1386,"articleIntro":1385,"category":1387},"Compte 614 - Charges locatives","compte-614-charges-locatives",[1388],{"metadata":1389,"sys":1392,"fields":1399},{"tags":1390,"concepts":1391},[],[],{"space":1393,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1395,"publishedVersion":343,"revision":62,"contentType":1397,"locale":29},{"sys":1394},{"type":12,"linkType":13,"id":14},{"sys":1396},{"id":21,"type":12,"linkType":22},{"sys":1398},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1400,"metaTitle":353,"metaDescription":354,"mainTitle":1401,"subtitle":372,"heroImage":1416,"ctaButton":395,"ctaLink":396},[352],{"data":1402,"content":1403,"nodeType":74},{},[1404,1410],{"data":1405,"content":1406,"nodeType":78},{},[1407],{"data":1408,"marks":1409,"value":364,"nodeType":82},{},[],{"data":1411,"content":1412,"nodeType":87},{},[1413],{"data":1414,"marks":1415,"value":371,"nodeType":82},{},[],{"metadata":1417,"sys":1420,"fields":1425},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1423,"publishedVersion":62,"revision":44,"locale":29},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1426},{"url":387,"details":1427,"fileName":393,"contentType":394},{"size":389,"image":1428},{"width":391,"height":392},{"sys":1430,"fields":1433},{"id":1431,"createdAt":1432},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":1434,"slug":1435,"articleIntro":1434,"category":1436},"355 - Produits finis","compte-355-produits-finis",[1437],{"metadata":1438,"sys":1441,"fields":1448},{"tags":1439,"concepts":1440},[],[],{"space":1442,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1444,"publishedVersion":343,"revision":62,"contentType":1446,"locale":29},{"sys":1443},{"type":12,"linkType":13,"id":14},{"sys":1445},{"id":21,"type":12,"linkType":22},{"sys":1447},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1449,"metaTitle":353,"metaDescription":354,"mainTitle":1450,"subtitle":372,"heroImage":1465,"ctaButton":395,"ctaLink":396},[352],{"data":1451,"content":1452,"nodeType":74},{},[1453,1459],{"data":1454,"content":1455,"nodeType":78},{},[1456],{"data":1457,"marks":1458,"value":364,"nodeType":82},{},[],{"data":1460,"content":1461,"nodeType":87},{},[1462],{"data":1463,"marks":1464,"value":371,"nodeType":82},{},[],{"metadata":1466,"sys":1469,"fields":1474},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1472,"publishedVersion":62,"revision":44,"locale":29},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1475},{"url":387,"details":1476,"fileName":393,"contentType":394},{"size":389,"image":1477},{"width":391,"height":392},{"sys":1479,"fields":1482},{"id":1480,"createdAt":1481},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":1483,"slug":1484,"articleIntro":-1,"category":1485},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[1486],{"metadata":1487,"sys":1490,"fields":1497},{"tags":1488,"concepts":1489},[],[],{"space":1491,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1493,"publishedVersion":343,"revision":62,"contentType":1495,"locale":29},{"sys":1492},{"type":12,"linkType":13,"id":14},{"sys":1494},{"id":21,"type":12,"linkType":22},{"sys":1496},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1498,"metaTitle":353,"metaDescription":354,"mainTitle":1499,"subtitle":372,"heroImage":1514,"ctaButton":395,"ctaLink":396},[352],{"data":1500,"content":1501,"nodeType":74},{},[1502,1508],{"data":1503,"content":1504,"nodeType":78},{},[1505],{"data":1506,"marks":1507,"value":364,"nodeType":82},{},[],{"data":1509,"content":1510,"nodeType":87},{},[1511],{"data":1512,"marks":1513,"value":371,"nodeType":82},{},[],{"metadata":1515,"sys":1518,"fields":1523},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1521,"publishedVersion":62,"revision":44,"locale":29},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1524},{"url":387,"details":1525,"fileName":393,"contentType":394},{"size":389,"image":1526},{"width":391,"height":392},{"sys":1528,"fields":1531},{"id":1529,"createdAt":1530},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":1532,"slug":1533,"articleIntro":1532,"category":1534},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[1535],{"metadata":1536,"sys":1539,"fields":1546},{"tags":1537,"concepts":1538},[],[],{"space":1540,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1542,"publishedVersion":343,"revision":62,"contentType":1544,"locale":29},{"sys":1541},{"type":12,"linkType":13,"id":14},{"sys":1543},{"id":21,"type":12,"linkType":22},{"sys":1545},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1547,"metaTitle":353,"metaDescription":354,"mainTitle":1548,"subtitle":372,"heroImage":1563,"ctaButton":395,"ctaLink":396},[352],{"data":1549,"content":1550,"nodeType":74},{},[1551,1557],{"data":1552,"content":1553,"nodeType":78},{},[1554],{"data":1555,"marks":1556,"value":364,"nodeType":82},{},[],{"data":1558,"content":1559,"nodeType":87},{},[1560],{"data":1561,"marks":1562,"value":371,"nodeType":82},{},[],{"metadata":1564,"sys":1567,"fields":1572},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1570,"publishedVersion":62,"revision":44,"locale":29},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1573},{"url":387,"details":1574,"fileName":393,"contentType":394},{"size":389,"image":1575},{"width":391,"height":392},{"sys":1577,"fields":1580},{"id":1578,"createdAt":1579},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":1581,"slug":1582,"articleIntro":1581,"category":1583},"2611 - Actions","compte-2611-actions",[1584],{"metadata":1585,"sys":1588,"fields":1595},{"tags":1586,"concepts":1587},[],[],{"space":1589,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1591,"publishedVersion":343,"revision":62,"contentType":1593,"locale":29},{"sys":1590},{"type":12,"linkType":13,"id":14},{"sys":1592},{"id":21,"type":12,"linkType":22},{"sys":1594},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1596,"metaTitle":353,"metaDescription":354,"mainTitle":1597,"subtitle":372,"heroImage":1612,"ctaButton":395,"ctaLink":396},[352],{"data":1598,"content":1599,"nodeType":74},{},[1600,1606],{"data":1601,"content":1602,"nodeType":78},{},[1603],{"data":1604,"marks":1605,"value":364,"nodeType":82},{},[],{"data":1607,"content":1608,"nodeType":87},{},[1609],{"data":1610,"marks":1611,"value":371,"nodeType":82},{},[],{"metadata":1613,"sys":1616,"fields":1621},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1619,"publishedVersion":62,"revision":44,"locale":29},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1622},{"url":387,"details":1623,"fileName":393,"contentType":394},{"size":389,"image":1624},{"width":391,"height":392},{"sys":1626,"fields":1629},{"id":1627,"createdAt":1628},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":1630,"slug":1631,"articleIntro":1630,"category":1632},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[1633],{"metadata":1634,"sys":1637,"fields":1644},{"tags":1635,"concepts":1636},[],[],{"space":1638,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1640,"publishedVersion":343,"revision":62,"contentType":1642,"locale":29},{"sys":1639},{"type":12,"linkType":13,"id":14},{"sys":1641},{"id":21,"type":12,"linkType":22},{"sys":1643},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1645,"metaTitle":353,"metaDescription":354,"mainTitle":1646,"subtitle":372,"heroImage":1661,"ctaButton":395,"ctaLink":396},[352],{"data":1647,"content":1648,"nodeType":74},{},[1649,1655],{"data":1650,"content":1651,"nodeType":78},{},[1652],{"data":1653,"marks":1654,"value":364,"nodeType":82},{},[],{"data":1656,"content":1657,"nodeType":87},{},[1658],{"data":1659,"marks":1660,"value":371,"nodeType":82},{},[],{"metadata":1662,"sys":1665,"fields":1670},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1668,"publishedVersion":62,"revision":44,"locale":29},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1671},{"url":387,"details":1672,"fileName":393,"contentType":394},{"size":389,"image":1673},{"width":391,"height":392},{"sys":1675,"fields":1678},{"id":1676,"createdAt":1677},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":1679,"slug":1680,"articleIntro":1679,"category":1681},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[1682],{"metadata":1683,"sys":1686,"fields":1693},{"tags":1684,"concepts":1685},[],[],{"space":1687,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1689,"publishedVersion":343,"revision":62,"contentType":1691,"locale":29},{"sys":1688},{"type":12,"linkType":13,"id":14},{"sys":1690},{"id":21,"type":12,"linkType":22},{"sys":1692},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1694,"metaTitle":353,"metaDescription":354,"mainTitle":1695,"subtitle":372,"heroImage":1710,"ctaButton":395,"ctaLink":396},[352],{"data":1696,"content":1697,"nodeType":74},{},[1698,1704],{"data":1699,"content":1700,"nodeType":78},{},[1701],{"data":1702,"marks":1703,"value":364,"nodeType":82},{},[],{"data":1705,"content":1706,"nodeType":87},{},[1707],{"data":1708,"marks":1709,"value":371,"nodeType":82},{},[],{"metadata":1711,"sys":1714,"fields":1719},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1717,"publishedVersion":62,"revision":44,"locale":29},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1720},{"url":387,"details":1721,"fileName":393,"contentType":394},{"size":389,"image":1722},{"width":391,"height":392},{"sys":1724,"fields":1727},{"id":1725,"createdAt":1726},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":1728,"slug":1729,"articleIntro":1728,"category":1730},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[1731],{"metadata":1732,"sys":1735,"fields":1742},{"tags":1733,"concepts":1734},[],[],{"space":1736,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1738,"publishedVersion":343,"revision":62,"contentType":1740,"locale":29},{"sys":1737},{"type":12,"linkType":13,"id":14},{"sys":1739},{"id":21,"type":12,"linkType":22},{"sys":1741},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1743,"metaTitle":353,"metaDescription":354,"mainTitle":1744,"subtitle":372,"heroImage":1759,"ctaButton":395,"ctaLink":396},[352],{"data":1745,"content":1746,"nodeType":74},{},[1747,1753],{"data":1748,"content":1749,"nodeType":78},{},[1750],{"data":1751,"marks":1752,"value":364,"nodeType":82},{},[],{"data":1754,"content":1755,"nodeType":87},{},[1756],{"data":1757,"marks":1758,"value":371,"nodeType":82},{},[],{"metadata":1760,"sys":1763,"fields":1768},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1766,"publishedVersion":62,"revision":44,"locale":29},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1769},{"url":387,"details":1770,"fileName":393,"contentType":394},{"size":389,"image":1771},{"width":391,"height":392},{"sys":1773,"fields":1776},{"id":1774,"createdAt":1775},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":1777,"slug":1778,"articleIntro":1777,"category":1779},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[1780],{"metadata":1781,"sys":1784,"fields":1791},{"tags":1782,"concepts":1783},[],[],{"space":1785,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1787,"publishedVersion":343,"revision":62,"contentType":1789,"locale":29},{"sys":1786},{"type":12,"linkType":13,"id":14},{"sys":1788},{"id":21,"type":12,"linkType":22},{"sys":1790},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1792,"metaTitle":353,"metaDescription":354,"mainTitle":1793,"subtitle":372,"heroImage":1808,"ctaButton":395,"ctaLink":396},[352],{"data":1794,"content":1795,"nodeType":74},{},[1796,1802],{"data":1797,"content":1798,"nodeType":78},{},[1799],{"data":1800,"marks":1801,"value":364,"nodeType":82},{},[],{"data":1803,"content":1804,"nodeType":87},{},[1805],{"data":1806,"marks":1807,"value":371,"nodeType":82},{},[],{"metadata":1809,"sys":1812,"fields":1817},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1815,"publishedVersion":62,"revision":44,"locale":29},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1818},{"url":387,"details":1819,"fileName":393,"contentType":394},{"size":389,"image":1820},{"width":391,"height":392},{"sys":1822,"fields":1825},{"id":1823,"createdAt":1824},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":1826,"slug":1827,"articleIntro":1826,"category":1828},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[1829],{"metadata":1830,"sys":1833,"fields":1840},{"tags":1831,"concepts":1832},[],[],{"space":1834,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1836,"publishedVersion":343,"revision":62,"contentType":1838,"locale":29},{"sys":1835},{"type":12,"linkType":13,"id":14},{"sys":1837},{"id":21,"type":12,"linkType":22},{"sys":1839},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1841,"metaTitle":353,"metaDescription":354,"mainTitle":1842,"subtitle":372,"heroImage":1857,"ctaButton":395,"ctaLink":396},[352],{"data":1843,"content":1844,"nodeType":74},{},[1845,1851],{"data":1846,"content":1847,"nodeType":78},{},[1848],{"data":1849,"marks":1850,"value":364,"nodeType":82},{},[],{"data":1852,"content":1853,"nodeType":87},{},[1854],{"data":1855,"marks":1856,"value":371,"nodeType":82},{},[],{"metadata":1858,"sys":1861,"fields":1866},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1864,"publishedVersion":62,"revision":44,"locale":29},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1867},{"url":387,"details":1868,"fileName":393,"contentType":394},{"size":389,"image":1869},{"width":391,"height":392},{"sys":1871,"fields":1874},{"id":1872,"createdAt":1873},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":1875,"slug":1876,"articleIntro":1875,"category":1877},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[1878],{"metadata":1879,"sys":1882,"fields":1889},{"tags":1880,"concepts":1881},[],[],{"space":1883,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1885,"publishedVersion":343,"revision":62,"contentType":1887,"locale":29},{"sys":1884},{"type":12,"linkType":13,"id":14},{"sys":1886},{"id":21,"type":12,"linkType":22},{"sys":1888},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1890,"metaTitle":353,"metaDescription":354,"mainTitle":1891,"subtitle":372,"heroImage":1906,"ctaButton":395,"ctaLink":396},[352],{"data":1892,"content":1893,"nodeType":74},{},[1894,1900],{"data":1895,"content":1896,"nodeType":78},{},[1897],{"data":1898,"marks":1899,"value":364,"nodeType":82},{},[],{"data":1901,"content":1902,"nodeType":87},{},[1903],{"data":1904,"marks":1905,"value":371,"nodeType":82},{},[],{"metadata":1907,"sys":1910,"fields":1915},{"tags":1908,"concepts":1909},[],[],{"space":1911,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1913,"publishedVersion":62,"revision":44,"locale":29},{"sys":1912},{"type":12,"linkType":13,"id":14},{"sys":1914},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1916},{"url":387,"details":1917,"fileName":393,"contentType":394},{"size":389,"image":1918},{"width":391,"height":392},{"sys":1920,"fields":1923},{"id":1921,"createdAt":1922},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":1924,"slug":1925,"articleIntro":1924,"category":1926},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[1927],{"metadata":1928,"sys":1931,"fields":1938},{"tags":1929,"concepts":1930},[],[],{"space":1932,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1934,"publishedVersion":343,"revision":62,"contentType":1936,"locale":29},{"sys":1933},{"type":12,"linkType":13,"id":14},{"sys":1935},{"id":21,"type":12,"linkType":22},{"sys":1937},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1939,"metaTitle":353,"metaDescription":354,"mainTitle":1940,"subtitle":372,"heroImage":1955,"ctaButton":395,"ctaLink":396},[352],{"data":1941,"content":1942,"nodeType":74},{},[1943,1949],{"data":1944,"content":1945,"nodeType":78},{},[1946],{"data":1947,"marks":1948,"value":364,"nodeType":82},{},[],{"data":1950,"content":1951,"nodeType":87},{},[1952],{"data":1953,"marks":1954,"value":371,"nodeType":82},{},[],{"metadata":1956,"sys":1959,"fields":1964},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":1962,"publishedVersion":62,"revision":44,"locale":29},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":1965},{"url":387,"details":1966,"fileName":393,"contentType":394},{"size":389,"image":1967},{"width":391,"height":392},{"sys":1969,"fields":1972},{"id":1970,"createdAt":1971},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":1973,"slug":1974,"articleIntro":1973,"category":1975},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[1976],{"metadata":1977,"sys":1980,"fields":1987},{"tags":1978,"concepts":1979},[],[],{"space":1981,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":1983,"publishedVersion":343,"revision":62,"contentType":1985,"locale":29},{"sys":1982},{"type":12,"linkType":13,"id":14},{"sys":1984},{"id":21,"type":12,"linkType":22},{"sys":1986},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":1988,"metaTitle":353,"metaDescription":354,"mainTitle":1989,"subtitle":372,"heroImage":2004,"ctaButton":395,"ctaLink":396},[352],{"data":1990,"content":1991,"nodeType":74},{},[1992,1998],{"data":1993,"content":1994,"nodeType":78},{},[1995],{"data":1996,"marks":1997,"value":364,"nodeType":82},{},[],{"data":1999,"content":2000,"nodeType":87},{},[2001],{"data":2002,"marks":2003,"value":371,"nodeType":82},{},[],{"metadata":2005,"sys":2008,"fields":2013},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2011,"publishedVersion":62,"revision":44,"locale":29},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2014},{"url":387,"details":2015,"fileName":393,"contentType":394},{"size":389,"image":2016},{"width":391,"height":392},{"sys":2018,"fields":2021},{"id":2019,"createdAt":2020},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2022,"slug":2023,"articleIntro":2022,"category":2024},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2025],{"metadata":2026,"sys":2029,"fields":2036},{"tags":2027,"concepts":2028},[],[],{"space":2030,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2032,"publishedVersion":343,"revision":62,"contentType":2034,"locale":29},{"sys":2031},{"type":12,"linkType":13,"id":14},{"sys":2033},{"id":21,"type":12,"linkType":22},{"sys":2035},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2037,"metaTitle":353,"metaDescription":354,"mainTitle":2038,"subtitle":372,"heroImage":2053,"ctaButton":395,"ctaLink":396},[352],{"data":2039,"content":2040,"nodeType":74},{},[2041,2047],{"data":2042,"content":2043,"nodeType":78},{},[2044],{"data":2045,"marks":2046,"value":364,"nodeType":82},{},[],{"data":2048,"content":2049,"nodeType":87},{},[2050],{"data":2051,"marks":2052,"value":371,"nodeType":82},{},[],{"metadata":2054,"sys":2057,"fields":2062},{"tags":2055,"concepts":2056},[],[],{"space":2058,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2060,"publishedVersion":62,"revision":44,"locale":29},{"sys":2059},{"type":12,"linkType":13,"id":14},{"sys":2061},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2063},{"url":387,"details":2064,"fileName":393,"contentType":394},{"size":389,"image":2065},{"width":391,"height":392},{"sys":2067,"fields":2070},{"id":2068,"createdAt":2069},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":2071,"slug":2072,"articleIntro":2071,"category":2073},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[2074],{"metadata":2075,"sys":2078,"fields":2085},{"tags":2076,"concepts":2077},[],[],{"space":2079,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2081,"publishedVersion":343,"revision":62,"contentType":2083,"locale":29},{"sys":2080},{"type":12,"linkType":13,"id":14},{"sys":2082},{"id":21,"type":12,"linkType":22},{"sys":2084},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2086,"metaTitle":353,"metaDescription":354,"mainTitle":2087,"subtitle":372,"heroImage":2102,"ctaButton":395,"ctaLink":396},[352],{"data":2088,"content":2089,"nodeType":74},{},[2090,2096],{"data":2091,"content":2092,"nodeType":78},{},[2093],{"data":2094,"marks":2095,"value":364,"nodeType":82},{},[],{"data":2097,"content":2098,"nodeType":87},{},[2099],{"data":2100,"marks":2101,"value":371,"nodeType":82},{},[],{"metadata":2103,"sys":2106,"fields":2111},{"tags":2104,"concepts":2105},[],[],{"space":2107,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2109,"publishedVersion":62,"revision":44,"locale":29},{"sys":2108},{"type":12,"linkType":13,"id":14},{"sys":2110},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2112},{"url":387,"details":2113,"fileName":393,"contentType":394},{"size":389,"image":2114},{"width":391,"height":392},{"sys":2116,"fields":2119},{"id":2117,"createdAt":2118},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":2120,"slug":2121,"articleIntro":2120,"category":2122},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[2123],{"metadata":2124,"sys":2127,"fields":2134},{"tags":2125,"concepts":2126},[],[],{"space":2128,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2130,"publishedVersion":343,"revision":62,"contentType":2132,"locale":29},{"sys":2129},{"type":12,"linkType":13,"id":14},{"sys":2131},{"id":21,"type":12,"linkType":22},{"sys":2133},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2135,"metaTitle":353,"metaDescription":354,"mainTitle":2136,"subtitle":372,"heroImage":2151,"ctaButton":395,"ctaLink":396},[352],{"data":2137,"content":2138,"nodeType":74},{},[2139,2145],{"data":2140,"content":2141,"nodeType":78},{},[2142],{"data":2143,"marks":2144,"value":364,"nodeType":82},{},[],{"data":2146,"content":2147,"nodeType":87},{},[2148],{"data":2149,"marks":2150,"value":371,"nodeType":82},{},[],{"metadata":2152,"sys":2155,"fields":2160},{"tags":2153,"concepts":2154},[],[],{"space":2156,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2158,"publishedVersion":62,"revision":44,"locale":29},{"sys":2157},{"type":12,"linkType":13,"id":14},{"sys":2159},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2161},{"url":387,"details":2162,"fileName":393,"contentType":394},{"size":389,"image":2163},{"width":391,"height":392},{"sys":2165,"fields":2168},{"id":2166,"createdAt":2167},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":2169,"slug":2170,"articleIntro":2169,"category":2171},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[2172],{"metadata":2173,"sys":2176,"fields":2183},{"tags":2174,"concepts":2175},[],[],{"space":2177,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2179,"publishedVersion":343,"revision":62,"contentType":2181,"locale":29},{"sys":2178},{"type":12,"linkType":13,"id":14},{"sys":2180},{"id":21,"type":12,"linkType":22},{"sys":2182},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2184,"metaTitle":353,"metaDescription":354,"mainTitle":2185,"subtitle":372,"heroImage":2200,"ctaButton":395,"ctaLink":396},[352],{"data":2186,"content":2187,"nodeType":74},{},[2188,2194],{"data":2189,"content":2190,"nodeType":78},{},[2191],{"data":2192,"marks":2193,"value":364,"nodeType":82},{},[],{"data":2195,"content":2196,"nodeType":87},{},[2197],{"data":2198,"marks":2199,"value":371,"nodeType":82},{},[],{"metadata":2201,"sys":2204,"fields":2209},{"tags":2202,"concepts":2203},[],[],{"space":2205,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2207,"publishedVersion":62,"revision":44,"locale":29},{"sys":2206},{"type":12,"linkType":13,"id":14},{"sys":2208},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2210},{"url":387,"details":2211,"fileName":393,"contentType":394},{"size":389,"image":2212},{"width":391,"height":392},{"sys":2214,"fields":2217},{"id":2215,"createdAt":2216},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":2218,"slug":2219,"articleIntro":-1,"category":2220},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[2221],{"metadata":2222,"sys":2225,"fields":2232},{"tags":2223,"concepts":2224},[],[],{"space":2226,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2228,"publishedVersion":343,"revision":62,"contentType":2230,"locale":29},{"sys":2227},{"type":12,"linkType":13,"id":14},{"sys":2229},{"id":21,"type":12,"linkType":22},{"sys":2231},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2233,"metaTitle":353,"metaDescription":354,"mainTitle":2234,"subtitle":372,"heroImage":2249,"ctaButton":395,"ctaLink":396},[352],{"data":2235,"content":2236,"nodeType":74},{},[2237,2243],{"data":2238,"content":2239,"nodeType":78},{},[2240],{"data":2241,"marks":2242,"value":364,"nodeType":82},{},[],{"data":2244,"content":2245,"nodeType":87},{},[2246],{"data":2247,"marks":2248,"value":371,"nodeType":82},{},[],{"metadata":2250,"sys":2253,"fields":2258},{"tags":2251,"concepts":2252},[],[],{"space":2254,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2256,"publishedVersion":62,"revision":44,"locale":29},{"sys":2255},{"type":12,"linkType":13,"id":14},{"sys":2257},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2259},{"url":387,"details":2260,"fileName":393,"contentType":394},{"size":389,"image":2261},{"width":391,"height":392},{"sys":2263,"fields":2266},{"id":2264,"createdAt":2265},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":2267,"slug":2268,"articleIntro":-1,"category":2269},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[2270],{"metadata":2271,"sys":2274,"fields":2281},{"tags":2272,"concepts":2273},[],[],{"space":2275,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2277,"publishedVersion":343,"revision":62,"contentType":2279,"locale":29},{"sys":2276},{"type":12,"linkType":13,"id":14},{"sys":2278},{"id":21,"type":12,"linkType":22},{"sys":2280},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2282,"metaTitle":353,"metaDescription":354,"mainTitle":2283,"subtitle":372,"heroImage":2298,"ctaButton":395,"ctaLink":396},[352],{"data":2284,"content":2285,"nodeType":74},{},[2286,2292],{"data":2287,"content":2288,"nodeType":78},{},[2289],{"data":2290,"marks":2291,"value":364,"nodeType":82},{},[],{"data":2293,"content":2294,"nodeType":87},{},[2295],{"data":2296,"marks":2297,"value":371,"nodeType":82},{},[],{"metadata":2299,"sys":2302,"fields":2307},{"tags":2300,"concepts":2301},[],[],{"space":2303,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2305,"publishedVersion":62,"revision":44,"locale":29},{"sys":2304},{"type":12,"linkType":13,"id":14},{"sys":2306},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2308},{"url":387,"details":2309,"fileName":393,"contentType":394},{"size":389,"image":2310},{"width":391,"height":392},{"sys":2312,"fields":2315},{"id":2313,"createdAt":2314},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":2316,"slug":2317,"articleIntro":2316,"category":2318},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[2319],{"metadata":2320,"sys":2323,"fields":2330},{"tags":2321,"concepts":2322},[],[],{"space":2324,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2326,"publishedVersion":343,"revision":62,"contentType":2328,"locale":29},{"sys":2325},{"type":12,"linkType":13,"id":14},{"sys":2327},{"id":21,"type":12,"linkType":22},{"sys":2329},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2331,"metaTitle":353,"metaDescription":354,"mainTitle":2332,"subtitle":372,"heroImage":2347,"ctaButton":395,"ctaLink":396},[352],{"data":2333,"content":2334,"nodeType":74},{},[2335,2341],{"data":2336,"content":2337,"nodeType":78},{},[2338],{"data":2339,"marks":2340,"value":364,"nodeType":82},{},[],{"data":2342,"content":2343,"nodeType":87},{},[2344],{"data":2345,"marks":2346,"value":371,"nodeType":82},{},[],{"metadata":2348,"sys":2351,"fields":2356},{"tags":2349,"concepts":2350},[],[],{"space":2352,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2354,"publishedVersion":62,"revision":44,"locale":29},{"sys":2353},{"type":12,"linkType":13,"id":14},{"sys":2355},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2357},{"url":387,"details":2358,"fileName":393,"contentType":394},{"size":389,"image":2359},{"width":391,"height":392},{"sys":2361,"fields":2364},{"id":2362,"createdAt":2363},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":2365,"slug":2366,"articleIntro":-1,"category":2367},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[2368],{"metadata":2369,"sys":2372,"fields":2379},{"tags":2370,"concepts":2371},[],[],{"space":2373,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2375,"publishedVersion":343,"revision":62,"contentType":2377,"locale":29},{"sys":2374},{"type":12,"linkType":13,"id":14},{"sys":2376},{"id":21,"type":12,"linkType":22},{"sys":2378},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2380,"metaTitle":353,"metaDescription":354,"mainTitle":2381,"subtitle":372,"heroImage":2396,"ctaButton":395,"ctaLink":396},[352],{"data":2382,"content":2383,"nodeType":74},{},[2384,2390],{"data":2385,"content":2386,"nodeType":78},{},[2387],{"data":2388,"marks":2389,"value":364,"nodeType":82},{},[],{"data":2391,"content":2392,"nodeType":87},{},[2393],{"data":2394,"marks":2395,"value":371,"nodeType":82},{},[],{"metadata":2397,"sys":2400,"fields":2405},{"tags":2398,"concepts":2399},[],[],{"space":2401,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2403,"publishedVersion":62,"revision":44,"locale":29},{"sys":2402},{"type":12,"linkType":13,"id":14},{"sys":2404},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2406},{"url":387,"details":2407,"fileName":393,"contentType":394},{"size":389,"image":2408},{"width":391,"height":392},{"sys":2410,"fields":2413},{"id":2411,"createdAt":2412},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":2414,"slug":2415,"articleIntro":2414,"category":2416},"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",[2417],{"metadata":2418,"sys":2421,"fields":2428},{"tags":2419,"concepts":2420},[],[],{"space":2422,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2424,"publishedVersion":343,"revision":62,"contentType":2426,"locale":29},{"sys":2423},{"type":12,"linkType":13,"id":14},{"sys":2425},{"id":21,"type":12,"linkType":22},{"sys":2427},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2429,"metaTitle":353,"metaDescription":354,"mainTitle":2430,"subtitle":372,"heroImage":2445,"ctaButton":395,"ctaLink":396},[352],{"data":2431,"content":2432,"nodeType":74},{},[2433,2439],{"data":2434,"content":2435,"nodeType":78},{},[2436],{"data":2437,"marks":2438,"value":364,"nodeType":82},{},[],{"data":2440,"content":2441,"nodeType":87},{},[2442],{"data":2443,"marks":2444,"value":371,"nodeType":82},{},[],{"metadata":2446,"sys":2449,"fields":2454},{"tags":2447,"concepts":2448},[],[],{"space":2450,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2452,"publishedVersion":62,"revision":44,"locale":29},{"sys":2451},{"type":12,"linkType":13,"id":14},{"sys":2453},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2455},{"url":387,"details":2456,"fileName":393,"contentType":394},{"size":389,"image":2457},{"width":391,"height":392},{"sys":2459,"fields":2462},{"id":2460,"createdAt":2461},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":2463,"slug":2464,"articleIntro":2463,"category":2465},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[2466],{"metadata":2467,"sys":2470,"fields":2477},{"tags":2468,"concepts":2469},[],[],{"space":2471,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2473,"publishedVersion":343,"revision":62,"contentType":2475,"locale":29},{"sys":2472},{"type":12,"linkType":13,"id":14},{"sys":2474},{"id":21,"type":12,"linkType":22},{"sys":2476},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2478,"metaTitle":353,"metaDescription":354,"mainTitle":2479,"subtitle":372,"heroImage":2494,"ctaButton":395,"ctaLink":396},[352],{"data":2480,"content":2481,"nodeType":74},{},[2482,2488],{"data":2483,"content":2484,"nodeType":78},{},[2485],{"data":2486,"marks":2487,"value":364,"nodeType":82},{},[],{"data":2489,"content":2490,"nodeType":87},{},[2491],{"data":2492,"marks":2493,"value":371,"nodeType":82},{},[],{"metadata":2495,"sys":2498,"fields":2503},{"tags":2496,"concepts":2497},[],[],{"space":2499,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2501,"publishedVersion":62,"revision":44,"locale":29},{"sys":2500},{"type":12,"linkType":13,"id":14},{"sys":2502},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2504},{"url":387,"details":2505,"fileName":393,"contentType":394},{"size":389,"image":2506},{"width":391,"height":392},{"sys":2508,"fields":2511},{"id":2509,"createdAt":2510},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":2512,"slug":2513,"articleIntro":2512,"category":2514},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[2515],{"metadata":2516,"sys":2519,"fields":2526},{"tags":2517,"concepts":2518},[],[],{"space":2520,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2522,"publishedVersion":343,"revision":62,"contentType":2524,"locale":29},{"sys":2521},{"type":12,"linkType":13,"id":14},{"sys":2523},{"id":21,"type":12,"linkType":22},{"sys":2525},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2527,"metaTitle":353,"metaDescription":354,"mainTitle":2528,"subtitle":372,"heroImage":2543,"ctaButton":395,"ctaLink":396},[352],{"data":2529,"content":2530,"nodeType":74},{},[2531,2537],{"data":2532,"content":2533,"nodeType":78},{},[2534],{"data":2535,"marks":2536,"value":364,"nodeType":82},{},[],{"data":2538,"content":2539,"nodeType":87},{},[2540],{"data":2541,"marks":2542,"value":371,"nodeType":82},{},[],{"metadata":2544,"sys":2547,"fields":2552},{"tags":2545,"concepts":2546},[],[],{"space":2548,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2550,"publishedVersion":62,"revision":44,"locale":29},{"sys":2549},{"type":12,"linkType":13,"id":14},{"sys":2551},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2553},{"url":387,"details":2554,"fileName":393,"contentType":394},{"size":389,"image":2555},{"width":391,"height":392},{"sys":2557,"fields":2560},{"id":2558,"createdAt":2559},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":2561,"slug":2562,"articleIntro":2561,"category":2563},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[2564],{"metadata":2565,"sys":2568,"fields":2575},{"tags":2566,"concepts":2567},[],[],{"space":2569,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2571,"publishedVersion":343,"revision":62,"contentType":2573,"locale":29},{"sys":2570},{"type":12,"linkType":13,"id":14},{"sys":2572},{"id":21,"type":12,"linkType":22},{"sys":2574},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2576,"metaTitle":353,"metaDescription":354,"mainTitle":2577,"subtitle":372,"heroImage":2592,"ctaButton":395,"ctaLink":396},[352],{"data":2578,"content":2579,"nodeType":74},{},[2580,2586],{"data":2581,"content":2582,"nodeType":78},{},[2583],{"data":2584,"marks":2585,"value":364,"nodeType":82},{},[],{"data":2587,"content":2588,"nodeType":87},{},[2589],{"data":2590,"marks":2591,"value":371,"nodeType":82},{},[],{"metadata":2593,"sys":2596,"fields":2601},{"tags":2594,"concepts":2595},[],[],{"space":2597,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2599,"publishedVersion":62,"revision":44,"locale":29},{"sys":2598},{"type":12,"linkType":13,"id":14},{"sys":2600},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2602},{"url":387,"details":2603,"fileName":393,"contentType":394},{"size":389,"image":2604},{"width":391,"height":392},{"sys":2606,"fields":2609},{"id":2607,"createdAt":2608},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":2610,"slug":2611,"articleIntro":2610,"category":2612},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[2613],{"metadata":2614,"sys":2617,"fields":2624},{"tags":2615,"concepts":2616},[],[],{"space":2618,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2620,"publishedVersion":343,"revision":62,"contentType":2622,"locale":29},{"sys":2619},{"type":12,"linkType":13,"id":14},{"sys":2621},{"id":21,"type":12,"linkType":22},{"sys":2623},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2625,"metaTitle":353,"metaDescription":354,"mainTitle":2626,"subtitle":372,"heroImage":2641,"ctaButton":395,"ctaLink":396},[352],{"data":2627,"content":2628,"nodeType":74},{},[2629,2635],{"data":2630,"content":2631,"nodeType":78},{},[2632],{"data":2633,"marks":2634,"value":364,"nodeType":82},{},[],{"data":2636,"content":2637,"nodeType":87},{},[2638],{"data":2639,"marks":2640,"value":371,"nodeType":82},{},[],{"metadata":2642,"sys":2645,"fields":2650},{"tags":2643,"concepts":2644},[],[],{"space":2646,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2648,"publishedVersion":62,"revision":44,"locale":29},{"sys":2647},{"type":12,"linkType":13,"id":14},{"sys":2649},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2651},{"url":387,"details":2652,"fileName":393,"contentType":394},{"size":389,"image":2653},{"width":391,"height":392},{"sys":2655,"fields":2658},{"id":2656,"createdAt":2657},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2659,"slug":2660,"articleIntro":-1,"category":2661},"Compte 411 - Clients","compte-411-clients",[2662],{"metadata":2663,"sys":2666,"fields":2673},{"tags":2664,"concepts":2665},[],[],{"space":2667,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2669,"publishedVersion":343,"revision":62,"contentType":2671,"locale":29},{"sys":2668},{"type":12,"linkType":13,"id":14},{"sys":2670},{"id":21,"type":12,"linkType":22},{"sys":2672},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2674,"metaTitle":353,"metaDescription":354,"mainTitle":2675,"subtitle":372,"heroImage":2690,"ctaButton":395,"ctaLink":396},[352],{"data":2676,"content":2677,"nodeType":74},{},[2678,2684],{"data":2679,"content":2680,"nodeType":78},{},[2681],{"data":2682,"marks":2683,"value":364,"nodeType":82},{},[],{"data":2685,"content":2686,"nodeType":87},{},[2687],{"data":2688,"marks":2689,"value":371,"nodeType":82},{},[],{"metadata":2691,"sys":2694,"fields":2699},{"tags":2692,"concepts":2693},[],[],{"space":2695,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2697,"publishedVersion":62,"revision":44,"locale":29},{"sys":2696},{"type":12,"linkType":13,"id":14},{"sys":2698},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2700},{"url":387,"details":2701,"fileName":393,"contentType":394},{"size":389,"image":2702},{"width":391,"height":392},{"sys":2704,"fields":2707},{"id":2705,"createdAt":2706},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":2708,"slug":2709,"articleIntro":2708,"category":2710},"Compte 106 - Réserves","compte-106-reserves",[2711],{"metadata":2712,"sys":2715,"fields":2722},{"tags":2713,"concepts":2714},[],[],{"space":2716,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2718,"publishedVersion":343,"revision":62,"contentType":2720,"locale":29},{"sys":2717},{"type":12,"linkType":13,"id":14},{"sys":2719},{"id":21,"type":12,"linkType":22},{"sys":2721},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2723,"metaTitle":353,"metaDescription":354,"mainTitle":2724,"subtitle":372,"heroImage":2739,"ctaButton":395,"ctaLink":396},[352],{"data":2725,"content":2726,"nodeType":74},{},[2727,2733],{"data":2728,"content":2729,"nodeType":78},{},[2730],{"data":2731,"marks":2732,"value":364,"nodeType":82},{},[],{"data":2734,"content":2735,"nodeType":87},{},[2736],{"data":2737,"marks":2738,"value":371,"nodeType":82},{},[],{"metadata":2740,"sys":2743,"fields":2748},{"tags":2741,"concepts":2742},[],[],{"space":2744,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2746,"publishedVersion":62,"revision":44,"locale":29},{"sys":2745},{"type":12,"linkType":13,"id":14},{"sys":2747},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2749},{"url":387,"details":2750,"fileName":393,"contentType":394},{"size":389,"image":2751},{"width":391,"height":392},{"sys":2753,"fields":2756},{"id":2754,"createdAt":2755},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":2757,"slug":2758,"articleIntro":-1,"category":2759},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[2760],{"metadata":2761,"sys":2764,"fields":2771},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2767,"publishedVersion":343,"revision":62,"contentType":2769,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"sys":2770},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2772,"metaTitle":353,"metaDescription":354,"mainTitle":2773,"subtitle":372,"heroImage":2788,"ctaButton":395,"ctaLink":396},[352],{"data":2774,"content":2775,"nodeType":74},{},[2776,2782],{"data":2777,"content":2778,"nodeType":78},{},[2779],{"data":2780,"marks":2781,"value":364,"nodeType":82},{},[],{"data":2783,"content":2784,"nodeType":87},{},[2785],{"data":2786,"marks":2787,"value":371,"nodeType":82},{},[],{"metadata":2789,"sys":2792,"fields":2797},{"tags":2790,"concepts":2791},[],[],{"space":2793,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2795,"publishedVersion":62,"revision":44,"locale":29},{"sys":2794},{"type":12,"linkType":13,"id":14},{"sys":2796},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2798},{"url":387,"details":2799,"fileName":393,"contentType":394},{"size":389,"image":2800},{"width":391,"height":392},{"sys":2802,"fields":2805},{"id":2803,"createdAt":2804},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":2806,"slug":2807,"articleIntro":2808,"category":2809},"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. ",[2810],{"metadata":2811,"sys":2814,"fields":2821},{"tags":2812,"concepts":2813},[],[],{"space":2815,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2817,"publishedVersion":343,"revision":62,"contentType":2819,"locale":29},{"sys":2816},{"type":12,"linkType":13,"id":14},{"sys":2818},{"id":21,"type":12,"linkType":22},{"sys":2820},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2822,"metaTitle":353,"metaDescription":354,"mainTitle":2823,"subtitle":372,"heroImage":2838,"ctaButton":395,"ctaLink":396},[352],{"data":2824,"content":2825,"nodeType":74},{},[2826,2832],{"data":2827,"content":2828,"nodeType":78},{},[2829],{"data":2830,"marks":2831,"value":364,"nodeType":82},{},[],{"data":2833,"content":2834,"nodeType":87},{},[2835],{"data":2836,"marks":2837,"value":371,"nodeType":82},{},[],{"metadata":2839,"sys":2842,"fields":2847},{"tags":2840,"concepts":2841},[],[],{"space":2843,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2845,"publishedVersion":62,"revision":44,"locale":29},{"sys":2844},{"type":12,"linkType":13,"id":14},{"sys":2846},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2848},{"url":387,"details":2849,"fileName":393,"contentType":394},{"size":389,"image":2850},{"width":391,"height":392},{"sys":2852,"fields":2855},{"id":2853,"createdAt":2854},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":2856,"slug":2857,"articleIntro":2856,"category":2858},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[2859],{"metadata":2860,"sys":2863,"fields":2870},{"tags":2861,"concepts":2862},[],[],{"space":2864,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2866,"publishedVersion":343,"revision":62,"contentType":2868,"locale":29},{"sys":2865},{"type":12,"linkType":13,"id":14},{"sys":2867},{"id":21,"type":12,"linkType":22},{"sys":2869},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2871,"metaTitle":353,"metaDescription":354,"mainTitle":2872,"subtitle":372,"heroImage":2887,"ctaButton":395,"ctaLink":396},[352],{"data":2873,"content":2874,"nodeType":74},{},[2875,2881],{"data":2876,"content":2877,"nodeType":78},{},[2878],{"data":2879,"marks":2880,"value":364,"nodeType":82},{},[],{"data":2882,"content":2883,"nodeType":87},{},[2884],{"data":2885,"marks":2886,"value":371,"nodeType":82},{},[],{"metadata":2888,"sys":2891,"fields":2896},{"tags":2889,"concepts":2890},[],[],{"space":2892,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2894,"publishedVersion":62,"revision":44,"locale":29},{"sys":2893},{"type":12,"linkType":13,"id":14},{"sys":2895},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2897},{"url":387,"details":2898,"fileName":393,"contentType":394},{"size":389,"image":2899},{"width":391,"height":392},{"sys":2901,"fields":2904},{"id":2902,"createdAt":2903},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":2905,"slug":2906,"articleIntro":2905,"category":2907},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[2908],{"metadata":2909,"sys":2912,"fields":2919},{"tags":2910,"concepts":2911},[],[],{"space":2913,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2915,"publishedVersion":343,"revision":62,"contentType":2917,"locale":29},{"sys":2914},{"type":12,"linkType":13,"id":14},{"sys":2916},{"id":21,"type":12,"linkType":22},{"sys":2918},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2920,"metaTitle":353,"metaDescription":354,"mainTitle":2921,"subtitle":372,"heroImage":2936,"ctaButton":395,"ctaLink":396},[352],{"data":2922,"content":2923,"nodeType":74},{},[2924,2930],{"data":2925,"content":2926,"nodeType":78},{},[2927],{"data":2928,"marks":2929,"value":364,"nodeType":82},{},[],{"data":2931,"content":2932,"nodeType":87},{},[2933],{"data":2934,"marks":2935,"value":371,"nodeType":82},{},[],{"metadata":2937,"sys":2940,"fields":2945},{"tags":2938,"concepts":2939},[],[],{"space":2941,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2943,"publishedVersion":62,"revision":44,"locale":29},{"sys":2942},{"type":12,"linkType":13,"id":14},{"sys":2944},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2946},{"url":387,"details":2947,"fileName":393,"contentType":394},{"size":389,"image":2948},{"width":391,"height":392},{"sys":2950,"fields":2953},{"id":2951,"createdAt":2952},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":2954,"slug":2955,"articleIntro":2954,"category":2956},"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",[2957],{"metadata":2958,"sys":2961,"fields":2968},{"tags":2959,"concepts":2960},[],[],{"space":2962,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":2964,"publishedVersion":343,"revision":62,"contentType":2966,"locale":29},{"sys":2963},{"type":12,"linkType":13,"id":14},{"sys":2965},{"id":21,"type":12,"linkType":22},{"sys":2967},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":2969,"metaTitle":353,"metaDescription":354,"mainTitle":2970,"subtitle":372,"heroImage":2985,"ctaButton":395,"ctaLink":396},[352],{"data":2971,"content":2972,"nodeType":74},{},[2973,2979],{"data":2974,"content":2975,"nodeType":78},{},[2976],{"data":2977,"marks":2978,"value":364,"nodeType":82},{},[],{"data":2980,"content":2981,"nodeType":87},{},[2982],{"data":2983,"marks":2984,"value":371,"nodeType":82},{},[],{"metadata":2986,"sys":2989,"fields":2994},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":2992,"publishedVersion":62,"revision":44,"locale":29},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":2995},{"url":387,"details":2996,"fileName":393,"contentType":394},{"size":389,"image":2997},{"width":391,"height":392},{"sys":2999,"fields":3002},{"id":3000,"createdAt":3001},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":3003,"slug":3004,"articleIntro":3003,"category":3005},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[3006],{"metadata":3007,"sys":3010,"fields":3017},{"tags":3008,"concepts":3009},[],[],{"space":3011,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3013,"publishedVersion":343,"revision":62,"contentType":3015,"locale":29},{"sys":3012},{"type":12,"linkType":13,"id":14},{"sys":3014},{"id":21,"type":12,"linkType":22},{"sys":3016},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3018,"metaTitle":353,"metaDescription":354,"mainTitle":3019,"subtitle":372,"heroImage":3034,"ctaButton":395,"ctaLink":396},[352],{"data":3020,"content":3021,"nodeType":74},{},[3022,3028],{"data":3023,"content":3024,"nodeType":78},{},[3025],{"data":3026,"marks":3027,"value":364,"nodeType":82},{},[],{"data":3029,"content":3030,"nodeType":87},{},[3031],{"data":3032,"marks":3033,"value":371,"nodeType":82},{},[],{"metadata":3035,"sys":3038,"fields":3043},{"tags":3036,"concepts":3037},[],[],{"space":3039,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3041,"publishedVersion":62,"revision":44,"locale":29},{"sys":3040},{"type":12,"linkType":13,"id":14},{"sys":3042},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3044},{"url":387,"details":3045,"fileName":393,"contentType":394},{"size":389,"image":3046},{"width":391,"height":392},{"sys":3048,"fields":3051},{"id":3049,"createdAt":3050},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":3052,"slug":3053,"articleIntro":-1,"category":3054},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[3055],{"metadata":3056,"sys":3059,"fields":3066},{"tags":3057,"concepts":3058},[],[],{"space":3060,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3062,"publishedVersion":343,"revision":62,"contentType":3064,"locale":29},{"sys":3061},{"type":12,"linkType":13,"id":14},{"sys":3063},{"id":21,"type":12,"linkType":22},{"sys":3065},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3067,"metaTitle":353,"metaDescription":354,"mainTitle":3068,"subtitle":372,"heroImage":3083,"ctaButton":395,"ctaLink":396},[352],{"data":3069,"content":3070,"nodeType":74},{},[3071,3077],{"data":3072,"content":3073,"nodeType":78},{},[3074],{"data":3075,"marks":3076,"value":364,"nodeType":82},{},[],{"data":3078,"content":3079,"nodeType":87},{},[3080],{"data":3081,"marks":3082,"value":371,"nodeType":82},{},[],{"metadata":3084,"sys":3087,"fields":3092},{"tags":3085,"concepts":3086},[],[],{"space":3088,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3090,"publishedVersion":62,"revision":44,"locale":29},{"sys":3089},{"type":12,"linkType":13,"id":14},{"sys":3091},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3093},{"url":387,"details":3094,"fileName":393,"contentType":394},{"size":389,"image":3095},{"width":391,"height":392},{"sys":3097,"fields":3100},{"id":3098,"createdAt":3099},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3101,"slug":3102,"articleIntro":3103,"category":3104},"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",[3105],{"metadata":3106,"sys":3109,"fields":3116},{"tags":3107,"concepts":3108},[],[],{"space":3110,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3112,"publishedVersion":343,"revision":62,"contentType":3114,"locale":29},{"sys":3111},{"type":12,"linkType":13,"id":14},{"sys":3113},{"id":21,"type":12,"linkType":22},{"sys":3115},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3117,"metaTitle":353,"metaDescription":354,"mainTitle":3118,"subtitle":372,"heroImage":3133,"ctaButton":395,"ctaLink":396},[352],{"data":3119,"content":3120,"nodeType":74},{},[3121,3127],{"data":3122,"content":3123,"nodeType":78},{},[3124],{"data":3125,"marks":3126,"value":364,"nodeType":82},{},[],{"data":3128,"content":3129,"nodeType":87},{},[3130],{"data":3131,"marks":3132,"value":371,"nodeType":82},{},[],{"metadata":3134,"sys":3137,"fields":3142},{"tags":3135,"concepts":3136},[],[],{"space":3138,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3140,"publishedVersion":62,"revision":44,"locale":29},{"sys":3139},{"type":12,"linkType":13,"id":14},{"sys":3141},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3143},{"url":387,"details":3144,"fileName":393,"contentType":394},{"size":389,"image":3145},{"width":391,"height":392},{"sys":3147,"fields":3150},{"id":3148,"createdAt":3149},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":3151,"slug":3152,"articleIntro":3151,"category":3153},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[3154],{"metadata":3155,"sys":3158,"fields":3165},{"tags":3156,"concepts":3157},[],[],{"space":3159,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3161,"publishedVersion":343,"revision":62,"contentType":3163,"locale":29},{"sys":3160},{"type":12,"linkType":13,"id":14},{"sys":3162},{"id":21,"type":12,"linkType":22},{"sys":3164},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3166,"metaTitle":353,"metaDescription":354,"mainTitle":3167,"subtitle":372,"heroImage":3182,"ctaButton":395,"ctaLink":396},[352],{"data":3168,"content":3169,"nodeType":74},{},[3170,3176],{"data":3171,"content":3172,"nodeType":78},{},[3173],{"data":3174,"marks":3175,"value":364,"nodeType":82},{},[],{"data":3177,"content":3178,"nodeType":87},{},[3179],{"data":3180,"marks":3181,"value":371,"nodeType":82},{},[],{"metadata":3183,"sys":3186,"fields":3191},{"tags":3184,"concepts":3185},[],[],{"space":3187,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3189,"publishedVersion":62,"revision":44,"locale":29},{"sys":3188},{"type":12,"linkType":13,"id":14},{"sys":3190},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3192},{"url":387,"details":3193,"fileName":393,"contentType":394},{"size":389,"image":3194},{"width":391,"height":392},{"sys":3196,"fields":3199},{"id":3197,"createdAt":3198},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":3200,"slug":3201,"articleIntro":-1,"category":3202},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[3203],{"metadata":3204,"sys":3207,"fields":3214},{"tags":3205,"concepts":3206},[],[],{"space":3208,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3210,"publishedVersion":343,"revision":62,"contentType":3212,"locale":29},{"sys":3209},{"type":12,"linkType":13,"id":14},{"sys":3211},{"id":21,"type":12,"linkType":22},{"sys":3213},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3215,"metaTitle":353,"metaDescription":354,"mainTitle":3216,"subtitle":372,"heroImage":3231,"ctaButton":395,"ctaLink":396},[352],{"data":3217,"content":3218,"nodeType":74},{},[3219,3225],{"data":3220,"content":3221,"nodeType":78},{},[3222],{"data":3223,"marks":3224,"value":364,"nodeType":82},{},[],{"data":3226,"content":3227,"nodeType":87},{},[3228],{"data":3229,"marks":3230,"value":371,"nodeType":82},{},[],{"metadata":3232,"sys":3235,"fields":3240},{"tags":3233,"concepts":3234},[],[],{"space":3236,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3238,"publishedVersion":62,"revision":44,"locale":29},{"sys":3237},{"type":12,"linkType":13,"id":14},{"sys":3239},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3241},{"url":387,"details":3242,"fileName":393,"contentType":394},{"size":389,"image":3243},{"width":391,"height":392},{"sys":3245,"fields":3248},{"id":3246,"createdAt":3247},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":3249,"slug":3250,"articleIntro":-1,"category":3251},"Compte 66 - Charges financières","compte-66-charges-financieres",[3252],{"metadata":3253,"sys":3256,"fields":3263},{"tags":3254,"concepts":3255},[],[],{"space":3257,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3259,"publishedVersion":343,"revision":62,"contentType":3261,"locale":29},{"sys":3258},{"type":12,"linkType":13,"id":14},{"sys":3260},{"id":21,"type":12,"linkType":22},{"sys":3262},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3264,"metaTitle":353,"metaDescription":354,"mainTitle":3265,"subtitle":372,"heroImage":3280,"ctaButton":395,"ctaLink":396},[352],{"data":3266,"content":3267,"nodeType":74},{},[3268,3274],{"data":3269,"content":3270,"nodeType":78},{},[3271],{"data":3272,"marks":3273,"value":364,"nodeType":82},{},[],{"data":3275,"content":3276,"nodeType":87},{},[3277],{"data":3278,"marks":3279,"value":371,"nodeType":82},{},[],{"metadata":3281,"sys":3284,"fields":3289},{"tags":3282,"concepts":3283},[],[],{"space":3285,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3287,"publishedVersion":62,"revision":44,"locale":29},{"sys":3286},{"type":12,"linkType":13,"id":14},{"sys":3288},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3290},{"url":387,"details":3291,"fileName":393,"contentType":394},{"size":389,"image":3292},{"width":391,"height":392},{"sys":3294,"fields":3297},{"id":3295,"createdAt":3296},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":3298,"slug":3299,"articleIntro":3298,"category":3300},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[3301],{"metadata":3302,"sys":3305,"fields":3312},{"tags":3303,"concepts":3304},[],[],{"space":3306,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3308,"publishedVersion":343,"revision":62,"contentType":3310,"locale":29},{"sys":3307},{"type":12,"linkType":13,"id":14},{"sys":3309},{"id":21,"type":12,"linkType":22},{"sys":3311},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3313,"metaTitle":353,"metaDescription":354,"mainTitle":3314,"subtitle":372,"heroImage":3329,"ctaButton":395,"ctaLink":396},[352],{"data":3315,"content":3316,"nodeType":74},{},[3317,3323],{"data":3318,"content":3319,"nodeType":78},{},[3320],{"data":3321,"marks":3322,"value":364,"nodeType":82},{},[],{"data":3324,"content":3325,"nodeType":87},{},[3326],{"data":3327,"marks":3328,"value":371,"nodeType":82},{},[],{"metadata":3330,"sys":3333,"fields":3338},{"tags":3331,"concepts":3332},[],[],{"space":3334,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3336,"publishedVersion":62,"revision":44,"locale":29},{"sys":3335},{"type":12,"linkType":13,"id":14},{"sys":3337},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3339},{"url":387,"details":3340,"fileName":393,"contentType":394},{"size":389,"image":3341},{"width":391,"height":392},{"sys":3343,"fields":3346},{"id":3344,"createdAt":3345},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":3347,"slug":3348,"articleIntro":3347,"category":3349},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[3350],{"metadata":3351,"sys":3354,"fields":3361},{"tags":3352,"concepts":3353},[],[],{"space":3355,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3357,"publishedVersion":343,"revision":62,"contentType":3359,"locale":29},{"sys":3356},{"type":12,"linkType":13,"id":14},{"sys":3358},{"id":21,"type":12,"linkType":22},{"sys":3360},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3362,"metaTitle":353,"metaDescription":354,"mainTitle":3363,"subtitle":372,"heroImage":3378,"ctaButton":395,"ctaLink":396},[352],{"data":3364,"content":3365,"nodeType":74},{},[3366,3372],{"data":3367,"content":3368,"nodeType":78},{},[3369],{"data":3370,"marks":3371,"value":364,"nodeType":82},{},[],{"data":3373,"content":3374,"nodeType":87},{},[3375],{"data":3376,"marks":3377,"value":371,"nodeType":82},{},[],{"metadata":3379,"sys":3382,"fields":3387},{"tags":3380,"concepts":3381},[],[],{"space":3383,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3385,"publishedVersion":62,"revision":44,"locale":29},{"sys":3384},{"type":12,"linkType":13,"id":14},{"sys":3386},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3388},{"url":387,"details":3389,"fileName":393,"contentType":394},{"size":389,"image":3390},{"width":391,"height":392},{"sys":3392,"fields":3395},{"id":3393,"createdAt":3394},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":3396,"slug":3397,"articleIntro":3396,"category":3398},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[3399],{"metadata":3400,"sys":3403,"fields":3410},{"tags":3401,"concepts":3402},[],[],{"space":3404,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3406,"publishedVersion":343,"revision":62,"contentType":3408,"locale":29},{"sys":3405},{"type":12,"linkType":13,"id":14},{"sys":3407},{"id":21,"type":12,"linkType":22},{"sys":3409},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3411,"metaTitle":353,"metaDescription":354,"mainTitle":3412,"subtitle":372,"heroImage":3427,"ctaButton":395,"ctaLink":396},[352],{"data":3413,"content":3414,"nodeType":74},{},[3415,3421],{"data":3416,"content":3417,"nodeType":78},{},[3418],{"data":3419,"marks":3420,"value":364,"nodeType":82},{},[],{"data":3422,"content":3423,"nodeType":87},{},[3424],{"data":3425,"marks":3426,"value":371,"nodeType":82},{},[],{"metadata":3428,"sys":3431,"fields":3436},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3434,"publishedVersion":62,"revision":44,"locale":29},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3437},{"url":387,"details":3438,"fileName":393,"contentType":394},{"size":389,"image":3439},{"width":391,"height":392},{"sys":3441,"fields":3444},{"id":3442,"createdAt":3443},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":3445,"slug":3446,"articleIntro":3445,"category":3447},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[3448],{"metadata":3449,"sys":3452,"fields":3459},{"tags":3450,"concepts":3451},[],[],{"space":3453,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3455,"publishedVersion":343,"revision":62,"contentType":3457,"locale":29},{"sys":3454},{"type":12,"linkType":13,"id":14},{"sys":3456},{"id":21,"type":12,"linkType":22},{"sys":3458},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3460,"metaTitle":353,"metaDescription":354,"mainTitle":3461,"subtitle":372,"heroImage":3476,"ctaButton":395,"ctaLink":396},[352],{"data":3462,"content":3463,"nodeType":74},{},[3464,3470],{"data":3465,"content":3466,"nodeType":78},{},[3467],{"data":3468,"marks":3469,"value":364,"nodeType":82},{},[],{"data":3471,"content":3472,"nodeType":87},{},[3473],{"data":3474,"marks":3475,"value":371,"nodeType":82},{},[],{"metadata":3477,"sys":3480,"fields":3485},{"tags":3478,"concepts":3479},[],[],{"space":3481,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3483,"publishedVersion":62,"revision":44,"locale":29},{"sys":3482},{"type":12,"linkType":13,"id":14},{"sys":3484},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3486},{"url":387,"details":3487,"fileName":393,"contentType":394},{"size":389,"image":3488},{"width":391,"height":392},{"sys":3490,"fields":3493},{"id":3491,"createdAt":3492},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":3494,"slug":3495,"articleIntro":3494,"category":3496},"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",[3497],{"metadata":3498,"sys":3501,"fields":3508},{"tags":3499,"concepts":3500},[],[],{"space":3502,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3504,"publishedVersion":343,"revision":62,"contentType":3506,"locale":29},{"sys":3503},{"type":12,"linkType":13,"id":14},{"sys":3505},{"id":21,"type":12,"linkType":22},{"sys":3507},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3509,"metaTitle":353,"metaDescription":354,"mainTitle":3510,"subtitle":372,"heroImage":3525,"ctaButton":395,"ctaLink":396},[352],{"data":3511,"content":3512,"nodeType":74},{},[3513,3519],{"data":3514,"content":3515,"nodeType":78},{},[3516],{"data":3517,"marks":3518,"value":364,"nodeType":82},{},[],{"data":3520,"content":3521,"nodeType":87},{},[3522],{"data":3523,"marks":3524,"value":371,"nodeType":82},{},[],{"metadata":3526,"sys":3529,"fields":3534},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3532,"publishedVersion":62,"revision":44,"locale":29},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3535},{"url":387,"details":3536,"fileName":393,"contentType":394},{"size":389,"image":3537},{"width":391,"height":392},{"sys":3539,"fields":3542},{"id":3540,"createdAt":3541},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":3543,"slug":3544,"articleIntro":-1,"category":3545},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[3546],{"metadata":3547,"sys":3550,"fields":3557},{"tags":3548,"concepts":3549},[],[],{"space":3551,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3553,"publishedVersion":343,"revision":62,"contentType":3555,"locale":29},{"sys":3552},{"type":12,"linkType":13,"id":14},{"sys":3554},{"id":21,"type":12,"linkType":22},{"sys":3556},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3558,"metaTitle":353,"metaDescription":354,"mainTitle":3559,"subtitle":372,"heroImage":3574,"ctaButton":395,"ctaLink":396},[352],{"data":3560,"content":3561,"nodeType":74},{},[3562,3568],{"data":3563,"content":3564,"nodeType":78},{},[3565],{"data":3566,"marks":3567,"value":364,"nodeType":82},{},[],{"data":3569,"content":3570,"nodeType":87},{},[3571],{"data":3572,"marks":3573,"value":371,"nodeType":82},{},[],{"metadata":3575,"sys":3578,"fields":3583},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3581,"publishedVersion":62,"revision":44,"locale":29},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3584},{"url":387,"details":3585,"fileName":393,"contentType":394},{"size":389,"image":3586},{"width":391,"height":392},{"sys":3588,"fields":3591},{"id":3589,"createdAt":3590},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":3592,"slug":3593,"articleIntro":3592,"category":3594},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[3595],{"metadata":3596,"sys":3599,"fields":3606},{"tags":3597,"concepts":3598},[],[],{"space":3600,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3602,"publishedVersion":343,"revision":62,"contentType":3604,"locale":29},{"sys":3601},{"type":12,"linkType":13,"id":14},{"sys":3603},{"id":21,"type":12,"linkType":22},{"sys":3605},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3607,"metaTitle":353,"metaDescription":354,"mainTitle":3608,"subtitle":372,"heroImage":3623,"ctaButton":395,"ctaLink":396},[352],{"data":3609,"content":3610,"nodeType":74},{},[3611,3617],{"data":3612,"content":3613,"nodeType":78},{},[3614],{"data":3615,"marks":3616,"value":364,"nodeType":82},{},[],{"data":3618,"content":3619,"nodeType":87},{},[3620],{"data":3621,"marks":3622,"value":371,"nodeType":82},{},[],{"metadata":3624,"sys":3627,"fields":3632},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3630,"publishedVersion":62,"revision":44,"locale":29},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3633},{"url":387,"details":3634,"fileName":393,"contentType":394},{"size":389,"image":3635},{"width":391,"height":392},{"sys":3637,"fields":3640},{"id":3638,"createdAt":3639},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":3641,"slug":3642,"articleIntro":3641,"category":3643},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[3644],{"metadata":3645,"sys":3648,"fields":3655},{"tags":3646,"concepts":3647},[],[],{"space":3649,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3651,"publishedVersion":343,"revision":62,"contentType":3653,"locale":29},{"sys":3650},{"type":12,"linkType":13,"id":14},{"sys":3652},{"id":21,"type":12,"linkType":22},{"sys":3654},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3656,"metaTitle":353,"metaDescription":354,"mainTitle":3657,"subtitle":372,"heroImage":3672,"ctaButton":395,"ctaLink":396},[352],{"data":3658,"content":3659,"nodeType":74},{},[3660,3666],{"data":3661,"content":3662,"nodeType":78},{},[3663],{"data":3664,"marks":3665,"value":364,"nodeType":82},{},[],{"data":3667,"content":3668,"nodeType":87},{},[3669],{"data":3670,"marks":3671,"value":371,"nodeType":82},{},[],{"metadata":3673,"sys":3676,"fields":3681},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3679,"publishedVersion":62,"revision":44,"locale":29},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3682},{"url":387,"details":3683,"fileName":393,"contentType":394},{"size":389,"image":3684},{"width":391,"height":392},{"sys":3686,"fields":3689},{"id":3687,"createdAt":3688},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":3690,"slug":3691,"articleIntro":3690,"category":3692},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[3693],{"metadata":3694,"sys":3697,"fields":3704},{"tags":3695,"concepts":3696},[],[],{"space":3698,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3700,"publishedVersion":343,"revision":62,"contentType":3702,"locale":29},{"sys":3699},{"type":12,"linkType":13,"id":14},{"sys":3701},{"id":21,"type":12,"linkType":22},{"sys":3703},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3705,"metaTitle":353,"metaDescription":354,"mainTitle":3706,"subtitle":372,"heroImage":3721,"ctaButton":395,"ctaLink":396},[352],{"data":3707,"content":3708,"nodeType":74},{},[3709,3715],{"data":3710,"content":3711,"nodeType":78},{},[3712],{"data":3713,"marks":3714,"value":364,"nodeType":82},{},[],{"data":3716,"content":3717,"nodeType":87},{},[3718],{"data":3719,"marks":3720,"value":371,"nodeType":82},{},[],{"metadata":3722,"sys":3725,"fields":3730},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3728,"publishedVersion":62,"revision":44,"locale":29},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3731},{"url":387,"details":3732,"fileName":393,"contentType":394},{"size":389,"image":3733},{"width":391,"height":392},{"sys":3735,"fields":3738},{"id":3736,"createdAt":3737},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":3739,"slug":3740,"articleIntro":3739,"category":3741},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[3742],{"metadata":3743,"sys":3746,"fields":3753},{"tags":3744,"concepts":3745},[],[],{"space":3747,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3749,"publishedVersion":343,"revision":62,"contentType":3751,"locale":29},{"sys":3748},{"type":12,"linkType":13,"id":14},{"sys":3750},{"id":21,"type":12,"linkType":22},{"sys":3752},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3754,"metaTitle":353,"metaDescription":354,"mainTitle":3755,"subtitle":372,"heroImage":3770,"ctaButton":395,"ctaLink":396},[352],{"data":3756,"content":3757,"nodeType":74},{},[3758,3764],{"data":3759,"content":3760,"nodeType":78},{},[3761],{"data":3762,"marks":3763,"value":364,"nodeType":82},{},[],{"data":3765,"content":3766,"nodeType":87},{},[3767],{"data":3768,"marks":3769,"value":371,"nodeType":82},{},[],{"metadata":3771,"sys":3774,"fields":3779},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3777,"publishedVersion":62,"revision":44,"locale":29},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3780},{"url":387,"details":3781,"fileName":393,"contentType":394},{"size":389,"image":3782},{"width":391,"height":392},{"sys":3784,"fields":3787},{"id":3785,"createdAt":3786},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":3788,"slug":3789,"articleIntro":3788,"category":3790},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[3791],{"metadata":3792,"sys":3795,"fields":3802},{"tags":3793,"concepts":3794},[],[],{"space":3796,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3798,"publishedVersion":343,"revision":62,"contentType":3800,"locale":29},{"sys":3797},{"type":12,"linkType":13,"id":14},{"sys":3799},{"id":21,"type":12,"linkType":22},{"sys":3801},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3803,"metaTitle":353,"metaDescription":354,"mainTitle":3804,"subtitle":372,"heroImage":3819,"ctaButton":395,"ctaLink":396},[352],{"data":3805,"content":3806,"nodeType":74},{},[3807,3813],{"data":3808,"content":3809,"nodeType":78},{},[3810],{"data":3811,"marks":3812,"value":364,"nodeType":82},{},[],{"data":3814,"content":3815,"nodeType":87},{},[3816],{"data":3817,"marks":3818,"value":371,"nodeType":82},{},[],{"metadata":3820,"sys":3823,"fields":3828},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3826,"publishedVersion":62,"revision":44,"locale":29},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3829},{"url":387,"details":3830,"fileName":393,"contentType":394},{"size":389,"image":3831},{"width":391,"height":392},{"sys":3833,"fields":3836},{"id":3834,"createdAt":3835},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":3837,"slug":3838,"articleIntro":-1,"category":3839},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[3840],{"metadata":3841,"sys":3844,"fields":3851},{"tags":3842,"concepts":3843},[],[],{"space":3845,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3847,"publishedVersion":343,"revision":62,"contentType":3849,"locale":29},{"sys":3846},{"type":12,"linkType":13,"id":14},{"sys":3848},{"id":21,"type":12,"linkType":22},{"sys":3850},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3852,"metaTitle":353,"metaDescription":354,"mainTitle":3853,"subtitle":372,"heroImage":3868,"ctaButton":395,"ctaLink":396},[352],{"data":3854,"content":3855,"nodeType":74},{},[3856,3862],{"data":3857,"content":3858,"nodeType":78},{},[3859],{"data":3860,"marks":3861,"value":364,"nodeType":82},{},[],{"data":3863,"content":3864,"nodeType":87},{},[3865],{"data":3866,"marks":3867,"value":371,"nodeType":82},{},[],{"metadata":3869,"sys":3872,"fields":3877},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3875,"publishedVersion":62,"revision":44,"locale":29},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3878},{"url":387,"details":3879,"fileName":393,"contentType":394},{"size":389,"image":3880},{"width":391,"height":392},{"sys":3882,"fields":3885},{"id":3883,"createdAt":3884},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":3886,"slug":3887,"articleIntro":3886,"category":3888},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[3889],{"metadata":3890,"sys":3893,"fields":3900},{"tags":3891,"concepts":3892},[],[],{"space":3894,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3896,"publishedVersion":343,"revision":62,"contentType":3898,"locale":29},{"sys":3895},{"type":12,"linkType":13,"id":14},{"sys":3897},{"id":21,"type":12,"linkType":22},{"sys":3899},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3901,"metaTitle":353,"metaDescription":354,"mainTitle":3902,"subtitle":372,"heroImage":3917,"ctaButton":395,"ctaLink":396},[352],{"data":3903,"content":3904,"nodeType":74},{},[3905,3911],{"data":3906,"content":3907,"nodeType":78},{},[3908],{"data":3909,"marks":3910,"value":364,"nodeType":82},{},[],{"data":3912,"content":3913,"nodeType":87},{},[3914],{"data":3915,"marks":3916,"value":371,"nodeType":82},{},[],{"metadata":3918,"sys":3921,"fields":3926},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3924,"publishedVersion":62,"revision":44,"locale":29},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3927},{"url":387,"details":3928,"fileName":393,"contentType":394},{"size":389,"image":3929},{"width":391,"height":392},{"sys":3931,"fields":3934},{"id":3932,"createdAt":3933},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":3935,"slug":3936,"articleIntro":3935,"category":3937},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[3938],{"metadata":3939,"sys":3942,"fields":3949},{"tags":3940,"concepts":3941},[],[],{"space":3943,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3945,"publishedVersion":343,"revision":62,"contentType":3947,"locale":29},{"sys":3944},{"type":12,"linkType":13,"id":14},{"sys":3946},{"id":21,"type":12,"linkType":22},{"sys":3948},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3950,"metaTitle":353,"metaDescription":354,"mainTitle":3951,"subtitle":372,"heroImage":3966,"ctaButton":395,"ctaLink":396},[352],{"data":3952,"content":3953,"nodeType":74},{},[3954,3960],{"data":3955,"content":3956,"nodeType":78},{},[3957],{"data":3958,"marks":3959,"value":364,"nodeType":82},{},[],{"data":3961,"content":3962,"nodeType":87},{},[3963],{"data":3964,"marks":3965,"value":371,"nodeType":82},{},[],{"metadata":3967,"sys":3970,"fields":3975},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":3973,"publishedVersion":62,"revision":44,"locale":29},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":3976},{"url":387,"details":3977,"fileName":393,"contentType":394},{"size":389,"image":3978},{"width":391,"height":392},{"sys":3980,"fields":3983},{"id":3981,"createdAt":3982},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":3984,"slug":3985,"articleIntro":3984,"category":3986},"Compte 451 - Groupe","compte-451-groupe",[3987],{"metadata":3988,"sys":3991,"fields":3998},{"tags":3989,"concepts":3990},[],[],{"space":3992,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":3994,"publishedVersion":343,"revision":62,"contentType":3996,"locale":29},{"sys":3993},{"type":12,"linkType":13,"id":14},{"sys":3995},{"id":21,"type":12,"linkType":22},{"sys":3997},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":3999,"metaTitle":353,"metaDescription":354,"mainTitle":4000,"subtitle":372,"heroImage":4015,"ctaButton":395,"ctaLink":396},[352],{"data":4001,"content":4002,"nodeType":74},{},[4003,4009],{"data":4004,"content":4005,"nodeType":78},{},[4006],{"data":4007,"marks":4008,"value":364,"nodeType":82},{},[],{"data":4010,"content":4011,"nodeType":87},{},[4012],{"data":4013,"marks":4014,"value":371,"nodeType":82},{},[],{"metadata":4016,"sys":4019,"fields":4024},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4022,"publishedVersion":62,"revision":44,"locale":29},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4025},{"url":387,"details":4026,"fileName":393,"contentType":394},{"size":389,"image":4027},{"width":391,"height":392},{"sys":4029,"fields":4032},{"id":4030,"createdAt":4031},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":4033,"slug":4034,"articleIntro":4033,"category":4035},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[4036],{"metadata":4037,"sys":4040,"fields":4047},{"tags":4038,"concepts":4039},[],[],{"space":4041,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4043,"publishedVersion":343,"revision":62,"contentType":4045,"locale":29},{"sys":4042},{"type":12,"linkType":13,"id":14},{"sys":4044},{"id":21,"type":12,"linkType":22},{"sys":4046},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4048,"metaTitle":353,"metaDescription":354,"mainTitle":4049,"subtitle":372,"heroImage":4064,"ctaButton":395,"ctaLink":396},[352],{"data":4050,"content":4051,"nodeType":74},{},[4052,4058],{"data":4053,"content":4054,"nodeType":78},{},[4055],{"data":4056,"marks":4057,"value":364,"nodeType":82},{},[],{"data":4059,"content":4060,"nodeType":87},{},[4061],{"data":4062,"marks":4063,"value":371,"nodeType":82},{},[],{"metadata":4065,"sys":4068,"fields":4073},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4071,"publishedVersion":62,"revision":44,"locale":29},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4074},{"url":387,"details":4075,"fileName":393,"contentType":394},{"size":389,"image":4076},{"width":391,"height":392},{"sys":4078,"fields":4081},{"id":4079,"createdAt":4080},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":4082,"slug":4083,"articleIntro":4082,"category":4084},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[4085],{"metadata":4086,"sys":4089,"fields":4096},{"tags":4087,"concepts":4088},[],[],{"space":4090,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4092,"publishedVersion":343,"revision":62,"contentType":4094,"locale":29},{"sys":4091},{"type":12,"linkType":13,"id":14},{"sys":4093},{"id":21,"type":12,"linkType":22},{"sys":4095},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4097,"metaTitle":353,"metaDescription":354,"mainTitle":4098,"subtitle":372,"heroImage":4113,"ctaButton":395,"ctaLink":396},[352],{"data":4099,"content":4100,"nodeType":74},{},[4101,4107],{"data":4102,"content":4103,"nodeType":78},{},[4104],{"data":4105,"marks":4106,"value":364,"nodeType":82},{},[],{"data":4108,"content":4109,"nodeType":87},{},[4110],{"data":4111,"marks":4112,"value":371,"nodeType":82},{},[],{"metadata":4114,"sys":4117,"fields":4122},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4120,"publishedVersion":62,"revision":44,"locale":29},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4123},{"url":387,"details":4124,"fileName":393,"contentType":394},{"size":389,"image":4125},{"width":391,"height":392},{"sys":4127,"fields":4130},{"id":4128,"createdAt":4129},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":4131,"slug":4132,"articleIntro":4131,"category":4133},"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",[4134],{"metadata":4135,"sys":4138,"fields":4145},{"tags":4136,"concepts":4137},[],[],{"space":4139,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4141,"publishedVersion":343,"revision":62,"contentType":4143,"locale":29},{"sys":4140},{"type":12,"linkType":13,"id":14},{"sys":4142},{"id":21,"type":12,"linkType":22},{"sys":4144},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4146,"metaTitle":353,"metaDescription":354,"mainTitle":4147,"subtitle":372,"heroImage":4162,"ctaButton":395,"ctaLink":396},[352],{"data":4148,"content":4149,"nodeType":74},{},[4150,4156],{"data":4151,"content":4152,"nodeType":78},{},[4153],{"data":4154,"marks":4155,"value":364,"nodeType":82},{},[],{"data":4157,"content":4158,"nodeType":87},{},[4159],{"data":4160,"marks":4161,"value":371,"nodeType":82},{},[],{"metadata":4163,"sys":4166,"fields":4171},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4169,"publishedVersion":62,"revision":44,"locale":29},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4172},{"url":387,"details":4173,"fileName":393,"contentType":394},{"size":389,"image":4174},{"width":391,"height":392},{"sys":4176,"fields":4179},{"id":4177,"createdAt":4178},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":4180,"slug":4181,"articleIntro":4180,"category":4182},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[4183],{"metadata":4184,"sys":4187,"fields":4194},{"tags":4185,"concepts":4186},[],[],{"space":4188,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4190,"publishedVersion":343,"revision":62,"contentType":4192,"locale":29},{"sys":4189},{"type":12,"linkType":13,"id":14},{"sys":4191},{"id":21,"type":12,"linkType":22},{"sys":4193},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4195,"metaTitle":353,"metaDescription":354,"mainTitle":4196,"subtitle":372,"heroImage":4211,"ctaButton":395,"ctaLink":396},[352],{"data":4197,"content":4198,"nodeType":74},{},[4199,4205],{"data":4200,"content":4201,"nodeType":78},{},[4202],{"data":4203,"marks":4204,"value":364,"nodeType":82},{},[],{"data":4206,"content":4207,"nodeType":87},{},[4208],{"data":4209,"marks":4210,"value":371,"nodeType":82},{},[],{"metadata":4212,"sys":4215,"fields":4220},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4218,"publishedVersion":62,"revision":44,"locale":29},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4221},{"url":387,"details":4222,"fileName":393,"contentType":394},{"size":389,"image":4223},{"width":391,"height":392},{"sys":4225,"fields":4228},{"id":4226,"createdAt":4227},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":4229,"slug":4230,"articleIntro":4229,"category":4231},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[4232],{"metadata":4233,"sys":4236,"fields":4243},{"tags":4234,"concepts":4235},[],[],{"space":4237,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4239,"publishedVersion":343,"revision":62,"contentType":4241,"locale":29},{"sys":4238},{"type":12,"linkType":13,"id":14},{"sys":4240},{"id":21,"type":12,"linkType":22},{"sys":4242},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4244,"metaTitle":353,"metaDescription":354,"mainTitle":4245,"subtitle":372,"heroImage":4260,"ctaButton":395,"ctaLink":396},[352],{"data":4246,"content":4247,"nodeType":74},{},[4248,4254],{"data":4249,"content":4250,"nodeType":78},{},[4251],{"data":4252,"marks":4253,"value":364,"nodeType":82},{},[],{"data":4255,"content":4256,"nodeType":87},{},[4257],{"data":4258,"marks":4259,"value":371,"nodeType":82},{},[],{"metadata":4261,"sys":4264,"fields":4269},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4267,"publishedVersion":62,"revision":44,"locale":29},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4270},{"url":387,"details":4271,"fileName":393,"contentType":394},{"size":389,"image":4272},{"width":391,"height":392},{"sys":4274,"fields":4277},{"id":4275,"createdAt":4276},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":4278,"slug":4279,"articleIntro":4278,"category":4280},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[4281],{"metadata":4282,"sys":4285,"fields":4292},{"tags":4283,"concepts":4284},[],[],{"space":4286,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4288,"publishedVersion":343,"revision":62,"contentType":4290,"locale":29},{"sys":4287},{"type":12,"linkType":13,"id":14},{"sys":4289},{"id":21,"type":12,"linkType":22},{"sys":4291},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4293,"metaTitle":353,"metaDescription":354,"mainTitle":4294,"subtitle":372,"heroImage":4309,"ctaButton":395,"ctaLink":396},[352],{"data":4295,"content":4296,"nodeType":74},{},[4297,4303],{"data":4298,"content":4299,"nodeType":78},{},[4300],{"data":4301,"marks":4302,"value":364,"nodeType":82},{},[],{"data":4304,"content":4305,"nodeType":87},{},[4306],{"data":4307,"marks":4308,"value":371,"nodeType":82},{},[],{"metadata":4310,"sys":4313,"fields":4318},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4316,"publishedVersion":62,"revision":44,"locale":29},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4319},{"url":387,"details":4320,"fileName":393,"contentType":394},{"size":389,"image":4321},{"width":391,"height":392},{"sys":4323,"fields":4326},{"id":4324,"createdAt":4325},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":4327,"slug":4328,"articleIntro":4327,"category":4329},"Compte 101 - Capital","compte-101-capital",[4330],{"metadata":4331,"sys":4334,"fields":4341},{"tags":4332,"concepts":4333},[],[],{"space":4335,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4337,"publishedVersion":343,"revision":62,"contentType":4339,"locale":29},{"sys":4336},{"type":12,"linkType":13,"id":14},{"sys":4338},{"id":21,"type":12,"linkType":22},{"sys":4340},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4342,"metaTitle":353,"metaDescription":354,"mainTitle":4343,"subtitle":372,"heroImage":4358,"ctaButton":395,"ctaLink":396},[352],{"data":4344,"content":4345,"nodeType":74},{},[4346,4352],{"data":4347,"content":4348,"nodeType":78},{},[4349],{"data":4350,"marks":4351,"value":364,"nodeType":82},{},[],{"data":4353,"content":4354,"nodeType":87},{},[4355],{"data":4356,"marks":4357,"value":371,"nodeType":82},{},[],{"metadata":4359,"sys":4362,"fields":4367},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4365,"publishedVersion":62,"revision":44,"locale":29},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4368},{"url":387,"details":4369,"fileName":393,"contentType":394},{"size":389,"image":4370},{"width":391,"height":392},{"sys":4372,"fields":4375},{"id":4373,"createdAt":4374},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":4376,"slug":4377,"articleIntro":4376,"category":4378},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[4379],{"metadata":4380,"sys":4383,"fields":4390},{"tags":4381,"concepts":4382},[],[],{"space":4384,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4386,"publishedVersion":343,"revision":62,"contentType":4388,"locale":29},{"sys":4385},{"type":12,"linkType":13,"id":14},{"sys":4387},{"id":21,"type":12,"linkType":22},{"sys":4389},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4391,"metaTitle":353,"metaDescription":354,"mainTitle":4392,"subtitle":372,"heroImage":4407,"ctaButton":395,"ctaLink":396},[352],{"data":4393,"content":4394,"nodeType":74},{},[4395,4401],{"data":4396,"content":4397,"nodeType":78},{},[4398],{"data":4399,"marks":4400,"value":364,"nodeType":82},{},[],{"data":4402,"content":4403,"nodeType":87},{},[4404],{"data":4405,"marks":4406,"value":371,"nodeType":82},{},[],{"metadata":4408,"sys":4411,"fields":4416},{"tags":4409,"concepts":4410},[],[],{"space":4412,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4414,"publishedVersion":62,"revision":44,"locale":29},{"sys":4413},{"type":12,"linkType":13,"id":14},{"sys":4415},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4417},{"url":387,"details":4418,"fileName":393,"contentType":394},{"size":389,"image":4419},{"width":391,"height":392},{"sys":4421,"fields":4424},{"id":4422,"createdAt":4423},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":4425,"slug":4426,"articleIntro":4425,"category":4427},"Compte 58 - Virements internes","compte-58-virements-internes",[4428],{"metadata":4429,"sys":4432,"fields":4439},{"tags":4430,"concepts":4431},[],[],{"space":4433,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4435,"publishedVersion":343,"revision":62,"contentType":4437,"locale":29},{"sys":4434},{"type":12,"linkType":13,"id":14},{"sys":4436},{"id":21,"type":12,"linkType":22},{"sys":4438},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4440,"metaTitle":353,"metaDescription":354,"mainTitle":4441,"subtitle":372,"heroImage":4456,"ctaButton":395,"ctaLink":396},[352],{"data":4442,"content":4443,"nodeType":74},{},[4444,4450],{"data":4445,"content":4446,"nodeType":78},{},[4447],{"data":4448,"marks":4449,"value":364,"nodeType":82},{},[],{"data":4451,"content":4452,"nodeType":87},{},[4453],{"data":4454,"marks":4455,"value":371,"nodeType":82},{},[],{"metadata":4457,"sys":4460,"fields":4465},{"tags":4458,"concepts":4459},[],[],{"space":4461,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4463,"publishedVersion":62,"revision":44,"locale":29},{"sys":4462},{"type":12,"linkType":13,"id":14},{"sys":4464},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4466},{"url":387,"details":4467,"fileName":393,"contentType":394},{"size":389,"image":4468},{"width":391,"height":392},{"sys":4470,"fields":4473},{"id":4471,"createdAt":4472},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":4474,"slug":4475,"articleIntro":-1,"category":4476},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[4477],{"metadata":4478,"sys":4481,"fields":4488},{"tags":4479,"concepts":4480},[],[],{"space":4482,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4484,"publishedVersion":343,"revision":62,"contentType":4486,"locale":29},{"sys":4483},{"type":12,"linkType":13,"id":14},{"sys":4485},{"id":21,"type":12,"linkType":22},{"sys":4487},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4489,"metaTitle":353,"metaDescription":354,"mainTitle":4490,"subtitle":372,"heroImage":4505,"ctaButton":395,"ctaLink":396},[352],{"data":4491,"content":4492,"nodeType":74},{},[4493,4499],{"data":4494,"content":4495,"nodeType":78},{},[4496],{"data":4497,"marks":4498,"value":364,"nodeType":82},{},[],{"data":4500,"content":4501,"nodeType":87},{},[4502],{"data":4503,"marks":4504,"value":371,"nodeType":82},{},[],{"metadata":4506,"sys":4509,"fields":4514},{"tags":4507,"concepts":4508},[],[],{"space":4510,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4512,"publishedVersion":62,"revision":44,"locale":29},{"sys":4511},{"type":12,"linkType":13,"id":14},{"sys":4513},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4515},{"url":387,"details":4516,"fileName":393,"contentType":394},{"size":389,"image":4517},{"width":391,"height":392},{"sys":4519,"fields":4522},{"id":4520,"createdAt":4521},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":4523,"slug":4524,"articleIntro":4523,"category":4525},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[4526],{"metadata":4527,"sys":4530,"fields":4537},{"tags":4528,"concepts":4529},[],[],{"space":4531,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4533,"publishedVersion":343,"revision":62,"contentType":4535,"locale":29},{"sys":4532},{"type":12,"linkType":13,"id":14},{"sys":4534},{"id":21,"type":12,"linkType":22},{"sys":4536},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4538,"metaTitle":353,"metaDescription":354,"mainTitle":4539,"subtitle":372,"heroImage":4554,"ctaButton":395,"ctaLink":396},[352],{"data":4540,"content":4541,"nodeType":74},{},[4542,4548],{"data":4543,"content":4544,"nodeType":78},{},[4545],{"data":4546,"marks":4547,"value":364,"nodeType":82},{},[],{"data":4549,"content":4550,"nodeType":87},{},[4551],{"data":4552,"marks":4553,"value":371,"nodeType":82},{},[],{"metadata":4555,"sys":4558,"fields":4563},{"tags":4556,"concepts":4557},[],[],{"space":4559,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4561,"publishedVersion":62,"revision":44,"locale":29},{"sys":4560},{"type":12,"linkType":13,"id":14},{"sys":4562},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4564},{"url":387,"details":4565,"fileName":393,"contentType":394},{"size":389,"image":4566},{"width":391,"height":392},{"sys":4568,"fields":4571},{"id":4569,"createdAt":4570},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":4572,"slug":4573,"articleIntro":4572,"category":4574},"Compte 326 - Emballages","compte-326-emballages",[4575],{"metadata":4576,"sys":4579,"fields":4586},{"tags":4577,"concepts":4578},[],[],{"space":4580,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4582,"publishedVersion":343,"revision":62,"contentType":4584,"locale":29},{"sys":4581},{"type":12,"linkType":13,"id":14},{"sys":4583},{"id":21,"type":12,"linkType":22},{"sys":4585},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4587,"metaTitle":353,"metaDescription":354,"mainTitle":4588,"subtitle":372,"heroImage":4603,"ctaButton":395,"ctaLink":396},[352],{"data":4589,"content":4590,"nodeType":74},{},[4591,4597],{"data":4592,"content":4593,"nodeType":78},{},[4594],{"data":4595,"marks":4596,"value":364,"nodeType":82},{},[],{"data":4598,"content":4599,"nodeType":87},{},[4600],{"data":4601,"marks":4602,"value":371,"nodeType":82},{},[],{"metadata":4604,"sys":4607,"fields":4612},{"tags":4605,"concepts":4606},[],[],{"space":4608,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4610,"publishedVersion":62,"revision":44,"locale":29},{"sys":4609},{"type":12,"linkType":13,"id":14},{"sys":4611},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4613},{"url":387,"details":4614,"fileName":393,"contentType":394},{"size":389,"image":4615},{"width":391,"height":392},{"sys":4617,"fields":4620},{"id":4618,"createdAt":4619},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":4621,"slug":4622,"articleIntro":4621,"category":4623},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[4624],{"metadata":4625,"sys":4628,"fields":4635},{"tags":4626,"concepts":4627},[],[],{"space":4629,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4631,"publishedVersion":343,"revision":62,"contentType":4633,"locale":29},{"sys":4630},{"type":12,"linkType":13,"id":14},{"sys":4632},{"id":21,"type":12,"linkType":22},{"sys":4634},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4636,"metaTitle":353,"metaDescription":354,"mainTitle":4637,"subtitle":372,"heroImage":4652,"ctaButton":395,"ctaLink":396},[352],{"data":4638,"content":4639,"nodeType":74},{},[4640,4646],{"data":4641,"content":4642,"nodeType":78},{},[4643],{"data":4644,"marks":4645,"value":364,"nodeType":82},{},[],{"data":4647,"content":4648,"nodeType":87},{},[4649],{"data":4650,"marks":4651,"value":371,"nodeType":82},{},[],{"metadata":4653,"sys":4656,"fields":4661},{"tags":4654,"concepts":4655},[],[],{"space":4657,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4659,"publishedVersion":62,"revision":44,"locale":29},{"sys":4658},{"type":12,"linkType":13,"id":14},{"sys":4660},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4662},{"url":387,"details":4663,"fileName":393,"contentType":394},{"size":389,"image":4664},{"width":391,"height":392},{"sys":4666,"fields":4669},{"id":4667,"createdAt":4668},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":4670,"slug":4671,"articleIntro":4670,"category":4672},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[4673],{"metadata":4674,"sys":4677,"fields":4684},{"tags":4675,"concepts":4676},[],[],{"space":4678,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4680,"publishedVersion":343,"revision":62,"contentType":4682,"locale":29},{"sys":4679},{"type":12,"linkType":13,"id":14},{"sys":4681},{"id":21,"type":12,"linkType":22},{"sys":4683},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4685,"metaTitle":353,"metaDescription":354,"mainTitle":4686,"subtitle":372,"heroImage":4701,"ctaButton":395,"ctaLink":396},[352],{"data":4687,"content":4688,"nodeType":74},{},[4689,4695],{"data":4690,"content":4691,"nodeType":78},{},[4692],{"data":4693,"marks":4694,"value":364,"nodeType":82},{},[],{"data":4696,"content":4697,"nodeType":87},{},[4698],{"data":4699,"marks":4700,"value":371,"nodeType":82},{},[],{"metadata":4702,"sys":4705,"fields":4710},{"tags":4703,"concepts":4704},[],[],{"space":4706,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4708,"publishedVersion":62,"revision":44,"locale":29},{"sys":4707},{"type":12,"linkType":13,"id":14},{"sys":4709},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4711},{"url":387,"details":4712,"fileName":393,"contentType":394},{"size":389,"image":4713},{"width":391,"height":392},{"sys":4715,"fields":4718},{"id":4716,"createdAt":4717},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":4719,"slug":4720,"articleIntro":4719,"category":4721},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[4722],{"metadata":4723,"sys":4726,"fields":4733},{"tags":4724,"concepts":4725},[],[],{"space":4727,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4729,"publishedVersion":343,"revision":62,"contentType":4731,"locale":29},{"sys":4728},{"type":12,"linkType":13,"id":14},{"sys":4730},{"id":21,"type":12,"linkType":22},{"sys":4732},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4734,"metaTitle":353,"metaDescription":354,"mainTitle":4735,"subtitle":372,"heroImage":4750,"ctaButton":395,"ctaLink":396},[352],{"data":4736,"content":4737,"nodeType":74},{},[4738,4744],{"data":4739,"content":4740,"nodeType":78},{},[4741],{"data":4742,"marks":4743,"value":364,"nodeType":82},{},[],{"data":4745,"content":4746,"nodeType":87},{},[4747],{"data":4748,"marks":4749,"value":371,"nodeType":82},{},[],{"metadata":4751,"sys":4754,"fields":4759},{"tags":4752,"concepts":4753},[],[],{"space":4755,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4757,"publishedVersion":62,"revision":44,"locale":29},{"sys":4756},{"type":12,"linkType":13,"id":14},{"sys":4758},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4760},{"url":387,"details":4761,"fileName":393,"contentType":394},{"size":389,"image":4762},{"width":391,"height":392},{"sys":4764,"fields":4767},{"id":4765,"createdAt":4766},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":4768,"slug":4769,"articleIntro":-1,"category":4770},"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",[4771],{"metadata":4772,"sys":4775,"fields":4782},{"tags":4773,"concepts":4774},[],[],{"space":4776,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4778,"publishedVersion":343,"revision":62,"contentType":4780,"locale":29},{"sys":4777},{"type":12,"linkType":13,"id":14},{"sys":4779},{"id":21,"type":12,"linkType":22},{"sys":4781},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4783,"metaTitle":353,"metaDescription":354,"mainTitle":4784,"subtitle":372,"heroImage":4799,"ctaButton":395,"ctaLink":396},[352],{"data":4785,"content":4786,"nodeType":74},{},[4787,4793],{"data":4788,"content":4789,"nodeType":78},{},[4790],{"data":4791,"marks":4792,"value":364,"nodeType":82},{},[],{"data":4794,"content":4795,"nodeType":87},{},[4796],{"data":4797,"marks":4798,"value":371,"nodeType":82},{},[],{"metadata":4800,"sys":4803,"fields":4808},{"tags":4801,"concepts":4802},[],[],{"space":4804,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4806,"publishedVersion":62,"revision":44,"locale":29},{"sys":4805},{"type":12,"linkType":13,"id":14},{"sys":4807},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4809},{"url":387,"details":4810,"fileName":393,"contentType":394},{"size":389,"image":4811},{"width":391,"height":392},{"sys":4813,"fields":4816},{"id":4814,"createdAt":4815},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":4817,"slug":4818,"articleIntro":4817,"category":4819},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[4820],{"metadata":4821,"sys":4824,"fields":4831},{"tags":4822,"concepts":4823},[],[],{"space":4825,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4827,"publishedVersion":343,"revision":62,"contentType":4829,"locale":29},{"sys":4826},{"type":12,"linkType":13,"id":14},{"sys":4828},{"id":21,"type":12,"linkType":22},{"sys":4830},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4832,"metaTitle":353,"metaDescription":354,"mainTitle":4833,"subtitle":372,"heroImage":4848,"ctaButton":395,"ctaLink":396},[352],{"data":4834,"content":4835,"nodeType":74},{},[4836,4842],{"data":4837,"content":4838,"nodeType":78},{},[4839],{"data":4840,"marks":4841,"value":364,"nodeType":82},{},[],{"data":4843,"content":4844,"nodeType":87},{},[4845],{"data":4846,"marks":4847,"value":371,"nodeType":82},{},[],{"metadata":4849,"sys":4852,"fields":4857},{"tags":4850,"concepts":4851},[],[],{"space":4853,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4855,"publishedVersion":62,"revision":44,"locale":29},{"sys":4854},{"type":12,"linkType":13,"id":14},{"sys":4856},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4858},{"url":387,"details":4859,"fileName":393,"contentType":394},{"size":389,"image":4860},{"width":391,"height":392},{"sys":4862,"fields":4865},{"id":4863,"createdAt":4864},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":4866,"slug":4867,"articleIntro":4866,"category":4868},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[4869],{"metadata":4870,"sys":4873,"fields":4880},{"tags":4871,"concepts":4872},[],[],{"space":4874,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4876,"publishedVersion":343,"revision":62,"contentType":4878,"locale":29},{"sys":4875},{"type":12,"linkType":13,"id":14},{"sys":4877},{"id":21,"type":12,"linkType":22},{"sys":4879},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4881,"metaTitle":353,"metaDescription":354,"mainTitle":4882,"subtitle":372,"heroImage":4897,"ctaButton":395,"ctaLink":396},[352],{"data":4883,"content":4884,"nodeType":74},{},[4885,4891],{"data":4886,"content":4887,"nodeType":78},{},[4888],{"data":4889,"marks":4890,"value":364,"nodeType":82},{},[],{"data":4892,"content":4893,"nodeType":87},{},[4894],{"data":4895,"marks":4896,"value":371,"nodeType":82},{},[],{"metadata":4898,"sys":4901,"fields":4906},{"tags":4899,"concepts":4900},[],[],{"space":4902,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4904,"publishedVersion":62,"revision":44,"locale":29},{"sys":4903},{"type":12,"linkType":13,"id":14},{"sys":4905},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4907},{"url":387,"details":4908,"fileName":393,"contentType":394},{"size":389,"image":4909},{"width":391,"height":392},{"sys":4911,"fields":4914},{"id":4912,"createdAt":4913},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":4915,"slug":4916,"articleIntro":4915,"category":4917},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[4918],{"metadata":4919,"sys":4922,"fields":4929},{"tags":4920,"concepts":4921},[],[],{"space":4923,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4925,"publishedVersion":343,"revision":62,"contentType":4927,"locale":29},{"sys":4924},{"type":12,"linkType":13,"id":14},{"sys":4926},{"id":21,"type":12,"linkType":22},{"sys":4928},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4930,"metaTitle":353,"metaDescription":354,"mainTitle":4931,"subtitle":372,"heroImage":4946,"ctaButton":395,"ctaLink":396},[352],{"data":4932,"content":4933,"nodeType":74},{},[4934,4940],{"data":4935,"content":4936,"nodeType":78},{},[4937],{"data":4938,"marks":4939,"value":364,"nodeType":82},{},[],{"data":4941,"content":4942,"nodeType":87},{},[4943],{"data":4944,"marks":4945,"value":371,"nodeType":82},{},[],{"metadata":4947,"sys":4950,"fields":4955},{"tags":4948,"concepts":4949},[],[],{"space":4951,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":4953,"publishedVersion":62,"revision":44,"locale":29},{"sys":4952},{"type":12,"linkType":13,"id":14},{"sys":4954},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":4956},{"url":387,"details":4957,"fileName":393,"contentType":394},{"size":389,"image":4958},{"width":391,"height":392},{"sys":4960,"fields":4963},{"id":4961,"createdAt":4962},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":4964,"slug":4965,"articleIntro":4964,"category":4966},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[4967],{"metadata":4968,"sys":4971,"fields":4978},{"tags":4969,"concepts":4970},[],[],{"space":4972,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":4974,"publishedVersion":343,"revision":62,"contentType":4976,"locale":29},{"sys":4973},{"type":12,"linkType":13,"id":14},{"sys":4975},{"id":21,"type":12,"linkType":22},{"sys":4977},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":4979,"metaTitle":353,"metaDescription":354,"mainTitle":4980,"subtitle":372,"heroImage":4995,"ctaButton":395,"ctaLink":396},[352],{"data":4981,"content":4982,"nodeType":74},{},[4983,4989],{"data":4984,"content":4985,"nodeType":78},{},[4986],{"data":4987,"marks":4988,"value":364,"nodeType":82},{},[],{"data":4990,"content":4991,"nodeType":87},{},[4992],{"data":4993,"marks":4994,"value":371,"nodeType":82},{},[],{"metadata":4996,"sys":4999,"fields":5004},{"tags":4997,"concepts":4998},[],[],{"space":5000,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5002,"publishedVersion":62,"revision":44,"locale":29},{"sys":5001},{"type":12,"linkType":13,"id":14},{"sys":5003},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5005},{"url":387,"details":5006,"fileName":393,"contentType":394},{"size":389,"image":5007},{"width":391,"height":392},{"sys":5009,"fields":5012},{"id":5010,"createdAt":5011},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":5013,"slug":5014,"articleIntro":-1,"category":5015},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[5016],{"metadata":5017,"sys":5020,"fields":5027},{"tags":5018,"concepts":5019},[],[],{"space":5021,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5023,"publishedVersion":343,"revision":62,"contentType":5025,"locale":29},{"sys":5022},{"type":12,"linkType":13,"id":14},{"sys":5024},{"id":21,"type":12,"linkType":22},{"sys":5026},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5028,"metaTitle":353,"metaDescription":354,"mainTitle":5029,"subtitle":372,"heroImage":5044,"ctaButton":395,"ctaLink":396},[352],{"data":5030,"content":5031,"nodeType":74},{},[5032,5038],{"data":5033,"content":5034,"nodeType":78},{},[5035],{"data":5036,"marks":5037,"value":364,"nodeType":82},{},[],{"data":5039,"content":5040,"nodeType":87},{},[5041],{"data":5042,"marks":5043,"value":371,"nodeType":82},{},[],{"metadata":5045,"sys":5048,"fields":5053},{"tags":5046,"concepts":5047},[],[],{"space":5049,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5051,"publishedVersion":62,"revision":44,"locale":29},{"sys":5050},{"type":12,"linkType":13,"id":14},{"sys":5052},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5054},{"url":387,"details":5055,"fileName":393,"contentType":394},{"size":389,"image":5056},{"width":391,"height":392},{"sys":5058,"fields":5061},{"id":5059,"createdAt":5060},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":5062,"slug":5063,"articleIntro":-1,"category":5064},"Compte 628 - Divers","compte-628-divers",[5065],{"metadata":5066,"sys":5069,"fields":5076},{"tags":5067,"concepts":5068},[],[],{"space":5070,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5072,"publishedVersion":343,"revision":62,"contentType":5074,"locale":29},{"sys":5071},{"type":12,"linkType":13,"id":14},{"sys":5073},{"id":21,"type":12,"linkType":22},{"sys":5075},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5077,"metaTitle":353,"metaDescription":354,"mainTitle":5078,"subtitle":372,"heroImage":5093,"ctaButton":395,"ctaLink":396},[352],{"data":5079,"content":5080,"nodeType":74},{},[5081,5087],{"data":5082,"content":5083,"nodeType":78},{},[5084],{"data":5085,"marks":5086,"value":364,"nodeType":82},{},[],{"data":5088,"content":5089,"nodeType":87},{},[5090],{"data":5091,"marks":5092,"value":371,"nodeType":82},{},[],{"metadata":5094,"sys":5097,"fields":5102},{"tags":5095,"concepts":5096},[],[],{"space":5098,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5100,"publishedVersion":62,"revision":44,"locale":29},{"sys":5099},{"type":12,"linkType":13,"id":14},{"sys":5101},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5103},{"url":387,"details":5104,"fileName":393,"contentType":394},{"size":389,"image":5105},{"width":391,"height":392},{"sys":5107,"fields":5110},{"id":5108,"createdAt":5109},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":5111,"slug":5112,"articleIntro":5111,"category":5113},"Compte 53 - Caisse","compte-53-caisse",[5114],{"metadata":5115,"sys":5118,"fields":5125},{"tags":5116,"concepts":5117},[],[],{"space":5119,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5121,"publishedVersion":343,"revision":62,"contentType":5123,"locale":29},{"sys":5120},{"type":12,"linkType":13,"id":14},{"sys":5122},{"id":21,"type":12,"linkType":22},{"sys":5124},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5126,"metaTitle":353,"metaDescription":354,"mainTitle":5127,"subtitle":372,"heroImage":5142,"ctaButton":395,"ctaLink":396},[352],{"data":5128,"content":5129,"nodeType":74},{},[5130,5136],{"data":5131,"content":5132,"nodeType":78},{},[5133],{"data":5134,"marks":5135,"value":364,"nodeType":82},{},[],{"data":5137,"content":5138,"nodeType":87},{},[5139],{"data":5140,"marks":5141,"value":371,"nodeType":82},{},[],{"metadata":5143,"sys":5146,"fields":5151},{"tags":5144,"concepts":5145},[],[],{"space":5147,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5149,"publishedVersion":62,"revision":44,"locale":29},{"sys":5148},{"type":12,"linkType":13,"id":14},{"sys":5150},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5152},{"url":387,"details":5153,"fileName":393,"contentType":394},{"size":389,"image":5154},{"width":391,"height":392},{"sys":5156,"fields":5159},{"id":5157,"createdAt":5158},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":5160,"slug":5161,"articleIntro":5160,"category":5162},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[5163],{"metadata":5164,"sys":5167,"fields":5174},{"tags":5165,"concepts":5166},[],[],{"space":5168,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5170,"publishedVersion":343,"revision":62,"contentType":5172,"locale":29},{"sys":5169},{"type":12,"linkType":13,"id":14},{"sys":5171},{"id":21,"type":12,"linkType":22},{"sys":5173},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5175,"metaTitle":353,"metaDescription":354,"mainTitle":5176,"subtitle":372,"heroImage":5191,"ctaButton":395,"ctaLink":396},[352],{"data":5177,"content":5178,"nodeType":74},{},[5179,5185],{"data":5180,"content":5181,"nodeType":78},{},[5182],{"data":5183,"marks":5184,"value":364,"nodeType":82},{},[],{"data":5186,"content":5187,"nodeType":87},{},[5188],{"data":5189,"marks":5190,"value":371,"nodeType":82},{},[],{"metadata":5192,"sys":5195,"fields":5200},{"tags":5193,"concepts":5194},[],[],{"space":5196,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5198,"publishedVersion":62,"revision":44,"locale":29},{"sys":5197},{"type":12,"linkType":13,"id":14},{"sys":5199},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5201},{"url":387,"details":5202,"fileName":393,"contentType":394},{"size":389,"image":5203},{"width":391,"height":392},{"sys":5205,"fields":5208},{"id":5206,"createdAt":5207},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":5209,"slug":5210,"articleIntro":-1,"category":5211},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[5212],{"metadata":5213,"sys":5216,"fields":5223},{"tags":5214,"concepts":5215},[],[],{"space":5217,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5219,"publishedVersion":343,"revision":62,"contentType":5221,"locale":29},{"sys":5218},{"type":12,"linkType":13,"id":14},{"sys":5220},{"id":21,"type":12,"linkType":22},{"sys":5222},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5224,"metaTitle":353,"metaDescription":354,"mainTitle":5225,"subtitle":372,"heroImage":5240,"ctaButton":395,"ctaLink":396},[352],{"data":5226,"content":5227,"nodeType":74},{},[5228,5234],{"data":5229,"content":5230,"nodeType":78},{},[5231],{"data":5232,"marks":5233,"value":364,"nodeType":82},{},[],{"data":5235,"content":5236,"nodeType":87},{},[5237],{"data":5238,"marks":5239,"value":371,"nodeType":82},{},[],{"metadata":5241,"sys":5244,"fields":5249},{"tags":5242,"concepts":5243},[],[],{"space":5245,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5247,"publishedVersion":62,"revision":44,"locale":29},{"sys":5246},{"type":12,"linkType":13,"id":14},{"sys":5248},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5250},{"url":387,"details":5251,"fileName":393,"contentType":394},{"size":389,"image":5252},{"width":391,"height":392},{"sys":5254,"fields":5257},{"id":5255,"createdAt":5256},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":5258,"slug":5259,"articleIntro":5258,"category":5260},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[5261],{"metadata":5262,"sys":5265,"fields":5272},{"tags":5263,"concepts":5264},[],[],{"space":5266,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5268,"publishedVersion":343,"revision":62,"contentType":5270,"locale":29},{"sys":5267},{"type":12,"linkType":13,"id":14},{"sys":5269},{"id":21,"type":12,"linkType":22},{"sys":5271},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5273,"metaTitle":353,"metaDescription":354,"mainTitle":5274,"subtitle":372,"heroImage":5289,"ctaButton":395,"ctaLink":396},[352],{"data":5275,"content":5276,"nodeType":74},{},[5277,5283],{"data":5278,"content":5279,"nodeType":78},{},[5280],{"data":5281,"marks":5282,"value":364,"nodeType":82},{},[],{"data":5284,"content":5285,"nodeType":87},{},[5286],{"data":5287,"marks":5288,"value":371,"nodeType":82},{},[],{"metadata":5290,"sys":5293,"fields":5298},{"tags":5291,"concepts":5292},[],[],{"space":5294,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5296,"publishedVersion":62,"revision":44,"locale":29},{"sys":5295},{"type":12,"linkType":13,"id":14},{"sys":5297},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5299},{"url":387,"details":5300,"fileName":393,"contentType":394},{"size":389,"image":5301},{"width":391,"height":392},{"sys":5303,"fields":5306},{"id":5304,"createdAt":5305},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":5307,"slug":5308,"articleIntro":5307,"category":5309},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[5310],{"metadata":5311,"sys":5314,"fields":5321},{"tags":5312,"concepts":5313},[],[],{"space":5315,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5317,"publishedVersion":343,"revision":62,"contentType":5319,"locale":29},{"sys":5316},{"type":12,"linkType":13,"id":14},{"sys":5318},{"id":21,"type":12,"linkType":22},{"sys":5320},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5322,"metaTitle":353,"metaDescription":354,"mainTitle":5323,"subtitle":372,"heroImage":5338,"ctaButton":395,"ctaLink":396},[352],{"data":5324,"content":5325,"nodeType":74},{},[5326,5332],{"data":5327,"content":5328,"nodeType":78},{},[5329],{"data":5330,"marks":5331,"value":364,"nodeType":82},{},[],{"data":5333,"content":5334,"nodeType":87},{},[5335],{"data":5336,"marks":5337,"value":371,"nodeType":82},{},[],{"metadata":5339,"sys":5342,"fields":5347},{"tags":5340,"concepts":5341},[],[],{"space":5343,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5345,"publishedVersion":62,"revision":44,"locale":29},{"sys":5344},{"type":12,"linkType":13,"id":14},{"sys":5346},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5348},{"url":387,"details":5349,"fileName":393,"contentType":394},{"size":389,"image":5350},{"width":391,"height":392},{"sys":5352,"fields":5355},{"id":5353,"createdAt":5354},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":5356,"slug":5357,"articleIntro":5356,"category":5358},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[5359],{"metadata":5360,"sys":5363,"fields":5370},{"tags":5361,"concepts":5362},[],[],{"space":5364,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5366,"publishedVersion":343,"revision":62,"contentType":5368,"locale":29},{"sys":5365},{"type":12,"linkType":13,"id":14},{"sys":5367},{"id":21,"type":12,"linkType":22},{"sys":5369},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5371,"metaTitle":353,"metaDescription":354,"mainTitle":5372,"subtitle":372,"heroImage":5387,"ctaButton":395,"ctaLink":396},[352],{"data":5373,"content":5374,"nodeType":74},{},[5375,5381],{"data":5376,"content":5377,"nodeType":78},{},[5378],{"data":5379,"marks":5380,"value":364,"nodeType":82},{},[],{"data":5382,"content":5383,"nodeType":87},{},[5384],{"data":5385,"marks":5386,"value":371,"nodeType":82},{},[],{"metadata":5388,"sys":5391,"fields":5396},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5394,"publishedVersion":62,"revision":44,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5397},{"url":387,"details":5398,"fileName":393,"contentType":394},{"size":389,"image":5399},{"width":391,"height":392},{"sys":5401,"fields":5404},{"id":5402,"createdAt":5403},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":5405,"slug":5406,"articleIntro":5405,"category":5407},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[5408],{"metadata":5409,"sys":5412,"fields":5419},{"tags":5410,"concepts":5411},[],[],{"space":5413,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5415,"publishedVersion":343,"revision":62,"contentType":5417,"locale":29},{"sys":5414},{"type":12,"linkType":13,"id":14},{"sys":5416},{"id":21,"type":12,"linkType":22},{"sys":5418},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5420,"metaTitle":353,"metaDescription":354,"mainTitle":5421,"subtitle":372,"heroImage":5436,"ctaButton":395,"ctaLink":396},[352],{"data":5422,"content":5423,"nodeType":74},{},[5424,5430],{"data":5425,"content":5426,"nodeType":78},{},[5427],{"data":5428,"marks":5429,"value":364,"nodeType":82},{},[],{"data":5431,"content":5432,"nodeType":87},{},[5433],{"data":5434,"marks":5435,"value":371,"nodeType":82},{},[],{"metadata":5437,"sys":5440,"fields":5445},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5443,"publishedVersion":62,"revision":44,"locale":29},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5446},{"url":387,"details":5447,"fileName":393,"contentType":394},{"size":389,"image":5448},{"width":391,"height":392},{"sys":5450,"fields":5453},{"id":5451,"createdAt":5452},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":5454,"slug":5455,"articleIntro":-1,"category":5456},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[5457],{"metadata":5458,"sys":5461,"fields":5468},{"tags":5459,"concepts":5460},[],[],{"space":5462,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5464,"publishedVersion":343,"revision":62,"contentType":5466,"locale":29},{"sys":5463},{"type":12,"linkType":13,"id":14},{"sys":5465},{"id":21,"type":12,"linkType":22},{"sys":5467},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5469,"metaTitle":353,"metaDescription":354,"mainTitle":5470,"subtitle":372,"heroImage":5485,"ctaButton":395,"ctaLink":396},[352],{"data":5471,"content":5472,"nodeType":74},{},[5473,5479],{"data":5474,"content":5475,"nodeType":78},{},[5476],{"data":5477,"marks":5478,"value":364,"nodeType":82},{},[],{"data":5480,"content":5481,"nodeType":87},{},[5482],{"data":5483,"marks":5484,"value":371,"nodeType":82},{},[],{"metadata":5486,"sys":5489,"fields":5494},{"tags":5487,"concepts":5488},[],[],{"space":5490,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5492,"publishedVersion":62,"revision":44,"locale":29},{"sys":5491},{"type":12,"linkType":13,"id":14},{"sys":5493},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5495},{"url":387,"details":5496,"fileName":393,"contentType":394},{"size":389,"image":5497},{"width":391,"height":392},{"sys":5499,"fields":5502},{"id":5500,"createdAt":5501},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":5503,"slug":5504,"articleIntro":-1,"category":5505},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[5506],{"metadata":5507,"sys":5510,"fields":5517},{"tags":5508,"concepts":5509},[],[],{"space":5511,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5513,"publishedVersion":343,"revision":62,"contentType":5515,"locale":29},{"sys":5512},{"type":12,"linkType":13,"id":14},{"sys":5514},{"id":21,"type":12,"linkType":22},{"sys":5516},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5518,"metaTitle":353,"metaDescription":354,"mainTitle":5519,"subtitle":372,"heroImage":5534,"ctaButton":395,"ctaLink":396},[352],{"data":5520,"content":5521,"nodeType":74},{},[5522,5528],{"data":5523,"content":5524,"nodeType":78},{},[5525],{"data":5526,"marks":5527,"value":364,"nodeType":82},{},[],{"data":5529,"content":5530,"nodeType":87},{},[5531],{"data":5532,"marks":5533,"value":371,"nodeType":82},{},[],{"metadata":5535,"sys":5538,"fields":5543},{"tags":5536,"concepts":5537},[],[],{"space":5539,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5541,"publishedVersion":62,"revision":44,"locale":29},{"sys":5540},{"type":12,"linkType":13,"id":14},{"sys":5542},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5544},{"url":387,"details":5545,"fileName":393,"contentType":394},{"size":389,"image":5546},{"width":391,"height":392},{"sys":5548,"fields":5551},{"id":5549,"createdAt":5550},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":5552,"slug":5553,"articleIntro":5552,"category":5554},"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",[5555],{"metadata":5556,"sys":5559,"fields":5566},{"tags":5557,"concepts":5558},[],[],{"space":5560,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5562,"publishedVersion":343,"revision":62,"contentType":5564,"locale":29},{"sys":5561},{"type":12,"linkType":13,"id":14},{"sys":5563},{"id":21,"type":12,"linkType":22},{"sys":5565},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5567,"metaTitle":353,"metaDescription":354,"mainTitle":5568,"subtitle":372,"heroImage":5583,"ctaButton":395,"ctaLink":396},[352],{"data":5569,"content":5570,"nodeType":74},{},[5571,5577],{"data":5572,"content":5573,"nodeType":78},{},[5574],{"data":5575,"marks":5576,"value":364,"nodeType":82},{},[],{"data":5578,"content":5579,"nodeType":87},{},[5580],{"data":5581,"marks":5582,"value":371,"nodeType":82},{},[],{"metadata":5584,"sys":5587,"fields":5592},{"tags":5585,"concepts":5586},[],[],{"space":5588,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5590,"publishedVersion":62,"revision":44,"locale":29},{"sys":5589},{"type":12,"linkType":13,"id":14},{"sys":5591},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5593},{"url":387,"details":5594,"fileName":393,"contentType":394},{"size":389,"image":5595},{"width":391,"height":392},{"sys":5597,"fields":5600},{"id":5598,"createdAt":5599},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":5601,"slug":5602,"articleIntro":5601,"category":5603},"68174 - Créances","compte-68174-creances",[5604],{"metadata":5605,"sys":5608,"fields":5615},{"tags":5606,"concepts":5607},[],[],{"space":5609,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5611,"publishedVersion":343,"revision":62,"contentType":5613,"locale":29},{"sys":5610},{"type":12,"linkType":13,"id":14},{"sys":5612},{"id":21,"type":12,"linkType":22},{"sys":5614},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5616,"metaTitle":353,"metaDescription":354,"mainTitle":5617,"subtitle":372,"heroImage":5632,"ctaButton":395,"ctaLink":396},[352],{"data":5618,"content":5619,"nodeType":74},{},[5620,5626],{"data":5621,"content":5622,"nodeType":78},{},[5623],{"data":5624,"marks":5625,"value":364,"nodeType":82},{},[],{"data":5627,"content":5628,"nodeType":87},{},[5629],{"data":5630,"marks":5631,"value":371,"nodeType":82},{},[],{"metadata":5633,"sys":5636,"fields":5641},{"tags":5634,"concepts":5635},[],[],{"space":5637,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5639,"publishedVersion":62,"revision":44,"locale":29},{"sys":5638},{"type":12,"linkType":13,"id":14},{"sys":5640},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5642},{"url":387,"details":5643,"fileName":393,"contentType":394},{"size":389,"image":5644},{"width":391,"height":392},{"sys":5646,"fields":5649},{"id":5647,"createdAt":5648},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":5650,"slug":5651,"articleIntro":5650,"category":5652},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[5653],{"metadata":5654,"sys":5657,"fields":5664},{"tags":5655,"concepts":5656},[],[],{"space":5658,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5660,"publishedVersion":343,"revision":62,"contentType":5662,"locale":29},{"sys":5659},{"type":12,"linkType":13,"id":14},{"sys":5661},{"id":21,"type":12,"linkType":22},{"sys":5663},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5665,"metaTitle":353,"metaDescription":354,"mainTitle":5666,"subtitle":372,"heroImage":5681,"ctaButton":395,"ctaLink":396},[352],{"data":5667,"content":5668,"nodeType":74},{},[5669,5675],{"data":5670,"content":5671,"nodeType":78},{},[5672],{"data":5673,"marks":5674,"value":364,"nodeType":82},{},[],{"data":5676,"content":5677,"nodeType":87},{},[5678],{"data":5679,"marks":5680,"value":371,"nodeType":82},{},[],{"metadata":5682,"sys":5685,"fields":5690},{"tags":5683,"concepts":5684},[],[],{"space":5686,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5688,"publishedVersion":62,"revision":44,"locale":29},{"sys":5687},{"type":12,"linkType":13,"id":14},{"sys":5689},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5691},{"url":387,"details":5692,"fileName":393,"contentType":394},{"size":389,"image":5693},{"width":391,"height":392},{"sys":5695,"fields":5698},{"id":5696,"createdAt":5697},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":5699,"slug":5700,"articleIntro":5699,"category":5701},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[5702],{"metadata":5703,"sys":5706,"fields":5713},{"tags":5704,"concepts":5705},[],[],{"space":5707,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5709,"publishedVersion":343,"revision":62,"contentType":5711,"locale":29},{"sys":5708},{"type":12,"linkType":13,"id":14},{"sys":5710},{"id":21,"type":12,"linkType":22},{"sys":5712},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5714,"metaTitle":353,"metaDescription":354,"mainTitle":5715,"subtitle":372,"heroImage":5730,"ctaButton":395,"ctaLink":396},[352],{"data":5716,"content":5717,"nodeType":74},{},[5718,5724],{"data":5719,"content":5720,"nodeType":78},{},[5721],{"data":5722,"marks":5723,"value":364,"nodeType":82},{},[],{"data":5725,"content":5726,"nodeType":87},{},[5727],{"data":5728,"marks":5729,"value":371,"nodeType":82},{},[],{"metadata":5731,"sys":5734,"fields":5739},{"tags":5732,"concepts":5733},[],[],{"space":5735,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5737,"publishedVersion":62,"revision":44,"locale":29},{"sys":5736},{"type":12,"linkType":13,"id":14},{"sys":5738},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5740},{"url":387,"details":5741,"fileName":393,"contentType":394},{"size":389,"image":5742},{"width":391,"height":392},{"sys":5744,"fields":5747},{"id":5745,"createdAt":5746},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":5748,"slug":5749,"articleIntro":5748,"category":5750},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[5751],{"metadata":5752,"sys":5755,"fields":5762},{"tags":5753,"concepts":5754},[],[],{"space":5756,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5758,"publishedVersion":343,"revision":62,"contentType":5760,"locale":29},{"sys":5757},{"type":12,"linkType":13,"id":14},{"sys":5759},{"id":21,"type":12,"linkType":22},{"sys":5761},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5763,"metaTitle":353,"metaDescription":354,"mainTitle":5764,"subtitle":372,"heroImage":5779,"ctaButton":395,"ctaLink":396},[352],{"data":5765,"content":5766,"nodeType":74},{},[5767,5773],{"data":5768,"content":5769,"nodeType":78},{},[5770],{"data":5771,"marks":5772,"value":364,"nodeType":82},{},[],{"data":5774,"content":5775,"nodeType":87},{},[5776],{"data":5777,"marks":5778,"value":371,"nodeType":82},{},[],{"metadata":5780,"sys":5783,"fields":5788},{"tags":5781,"concepts":5782},[],[],{"space":5784,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5786,"publishedVersion":62,"revision":44,"locale":29},{"sys":5785},{"type":12,"linkType":13,"id":14},{"sys":5787},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5789},{"url":387,"details":5790,"fileName":393,"contentType":394},{"size":389,"image":5791},{"width":391,"height":392},{"sys":5793,"fields":5796},{"id":5794,"createdAt":5795},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5797,"slug":5798,"articleIntro":5797,"category":5799},"6471 - Prestations directes","compte-6471-prestations-directes",[5800],{"metadata":5801,"sys":5804,"fields":5811},{"tags":5802,"concepts":5803},[],[],{"space":5805,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5807,"publishedVersion":343,"revision":62,"contentType":5809,"locale":29},{"sys":5806},{"type":12,"linkType":13,"id":14},{"sys":5808},{"id":21,"type":12,"linkType":22},{"sys":5810},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5812,"metaTitle":353,"metaDescription":354,"mainTitle":5813,"subtitle":372,"heroImage":5828,"ctaButton":395,"ctaLink":396},[352],{"data":5814,"content":5815,"nodeType":74},{},[5816,5822],{"data":5817,"content":5818,"nodeType":78},{},[5819],{"data":5820,"marks":5821,"value":364,"nodeType":82},{},[],{"data":5823,"content":5824,"nodeType":87},{},[5825],{"data":5826,"marks":5827,"value":371,"nodeType":82},{},[],{"metadata":5829,"sys":5832,"fields":5837},{"tags":5830,"concepts":5831},[],[],{"space":5833,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5835,"publishedVersion":62,"revision":44,"locale":29},{"sys":5834},{"type":12,"linkType":13,"id":14},{"sys":5836},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5838},{"url":387,"details":5839,"fileName":393,"contentType":394},{"size":389,"image":5840},{"width":391,"height":392},{"sys":5842,"fields":5845},{"id":5843,"createdAt":5844},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":5846,"slug":5847,"articleIntro":5846,"category":5848},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[5849],{"metadata":5850,"sys":5853,"fields":5860},{"tags":5851,"concepts":5852},[],[],{"space":5854,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5856,"publishedVersion":343,"revision":62,"contentType":5858,"locale":29},{"sys":5855},{"type":12,"linkType":13,"id":14},{"sys":5857},{"id":21,"type":12,"linkType":22},{"sys":5859},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5861,"metaTitle":353,"metaDescription":354,"mainTitle":5862,"subtitle":372,"heroImage":5877,"ctaButton":395,"ctaLink":396},[352],{"data":5863,"content":5864,"nodeType":74},{},[5865,5871],{"data":5866,"content":5867,"nodeType":78},{},[5868],{"data":5869,"marks":5870,"value":364,"nodeType":82},{},[],{"data":5872,"content":5873,"nodeType":87},{},[5874],{"data":5875,"marks":5876,"value":371,"nodeType":82},{},[],{"metadata":5878,"sys":5881,"fields":5886},{"tags":5879,"concepts":5880},[],[],{"space":5882,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5884,"publishedVersion":62,"revision":44,"locale":29},{"sys":5883},{"type":12,"linkType":13,"id":14},{"sys":5885},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5887},{"url":387,"details":5888,"fileName":393,"contentType":394},{"size":389,"image":5889},{"width":391,"height":392},{"sys":5891,"fields":5894},{"id":5892,"createdAt":5893},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":5895,"slug":5896,"articleIntro":5895,"category":5897},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[5898],{"metadata":5899,"sys":5902,"fields":5909},{"tags":5900,"concepts":5901},[],[],{"space":5903,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5905,"publishedVersion":343,"revision":62,"contentType":5907,"locale":29},{"sys":5904},{"type":12,"linkType":13,"id":14},{"sys":5906},{"id":21,"type":12,"linkType":22},{"sys":5908},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5910,"metaTitle":353,"metaDescription":354,"mainTitle":5911,"subtitle":372,"heroImage":5926,"ctaButton":395,"ctaLink":396},[352],{"data":5912,"content":5913,"nodeType":74},{},[5914,5920],{"data":5915,"content":5916,"nodeType":78},{},[5917],{"data":5918,"marks":5919,"value":364,"nodeType":82},{},[],{"data":5921,"content":5922,"nodeType":87},{},[5923],{"data":5924,"marks":5925,"value":371,"nodeType":82},{},[],{"metadata":5927,"sys":5930,"fields":5935},{"tags":5928,"concepts":5929},[],[],{"space":5931,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5933,"publishedVersion":62,"revision":44,"locale":29},{"sys":5932},{"type":12,"linkType":13,"id":14},{"sys":5934},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5936},{"url":387,"details":5937,"fileName":393,"contentType":394},{"size":389,"image":5938},{"width":391,"height":392},{"sys":5940,"fields":5943},{"id":5941,"createdAt":5942},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":5944,"slug":5945,"articleIntro":-1,"category":5946},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[5947],{"metadata":5948,"sys":5951,"fields":5958},{"tags":5949,"concepts":5950},[],[],{"space":5952,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":5954,"publishedVersion":343,"revision":62,"contentType":5956,"locale":29},{"sys":5953},{"type":12,"linkType":13,"id":14},{"sys":5955},{"id":21,"type":12,"linkType":22},{"sys":5957},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":5959,"metaTitle":353,"metaDescription":354,"mainTitle":5960,"subtitle":372,"heroImage":5975,"ctaButton":395,"ctaLink":396},[352],{"data":5961,"content":5962,"nodeType":74},{},[5963,5969],{"data":5964,"content":5965,"nodeType":78},{},[5966],{"data":5967,"marks":5968,"value":364,"nodeType":82},{},[],{"data":5970,"content":5971,"nodeType":87},{},[5972],{"data":5973,"marks":5974,"value":371,"nodeType":82},{},[],{"metadata":5976,"sys":5979,"fields":5984},{"tags":5977,"concepts":5978},[],[],{"space":5980,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":5982,"publishedVersion":62,"revision":44,"locale":29},{"sys":5981},{"type":12,"linkType":13,"id":14},{"sys":5983},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":5985},{"url":387,"details":5986,"fileName":393,"contentType":394},{"size":389,"image":5987},{"width":391,"height":392},{"sys":5989,"fields":5992},{"id":5990,"createdAt":5991},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":5993,"slug":5994,"articleIntro":5993,"category":5995},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[5996],{"metadata":5997,"sys":6000,"fields":6007},{"tags":5998,"concepts":5999},[],[],{"space":6001,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6003,"publishedVersion":343,"revision":62,"contentType":6005,"locale":29},{"sys":6002},{"type":12,"linkType":13,"id":14},{"sys":6004},{"id":21,"type":12,"linkType":22},{"sys":6006},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6008,"metaTitle":353,"metaDescription":354,"mainTitle":6009,"subtitle":372,"heroImage":6024,"ctaButton":395,"ctaLink":396},[352],{"data":6010,"content":6011,"nodeType":74},{},[6012,6018],{"data":6013,"content":6014,"nodeType":78},{},[6015],{"data":6016,"marks":6017,"value":364,"nodeType":82},{},[],{"data":6019,"content":6020,"nodeType":87},{},[6021],{"data":6022,"marks":6023,"value":371,"nodeType":82},{},[],{"metadata":6025,"sys":6028,"fields":6033},{"tags":6026,"concepts":6027},[],[],{"space":6029,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6031,"publishedVersion":62,"revision":44,"locale":29},{"sys":6030},{"type":12,"linkType":13,"id":14},{"sys":6032},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6034},{"url":387,"details":6035,"fileName":393,"contentType":394},{"size":389,"image":6036},{"width":391,"height":392},{"sys":6038,"fields":6041},{"id":6039,"createdAt":6040},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":6042,"slug":6043,"articleIntro":6042,"category":6044},"2185 - Cheptel","compte-2185-cheptel",[6045],{"metadata":6046,"sys":6049,"fields":6056},{"tags":6047,"concepts":6048},[],[],{"space":6050,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6052,"publishedVersion":343,"revision":62,"contentType":6054,"locale":29},{"sys":6051},{"type":12,"linkType":13,"id":14},{"sys":6053},{"id":21,"type":12,"linkType":22},{"sys":6055},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6057,"metaTitle":353,"metaDescription":354,"mainTitle":6058,"subtitle":372,"heroImage":6073,"ctaButton":395,"ctaLink":396},[352],{"data":6059,"content":6060,"nodeType":74},{},[6061,6067],{"data":6062,"content":6063,"nodeType":78},{},[6064],{"data":6065,"marks":6066,"value":364,"nodeType":82},{},[],{"data":6068,"content":6069,"nodeType":87},{},[6070],{"data":6071,"marks":6072,"value":371,"nodeType":82},{},[],{"metadata":6074,"sys":6077,"fields":6082},{"tags":6075,"concepts":6076},[],[],{"space":6078,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6080,"publishedVersion":62,"revision":44,"locale":29},{"sys":6079},{"type":12,"linkType":13,"id":14},{"sys":6081},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6083},{"url":387,"details":6084,"fileName":393,"contentType":394},{"size":389,"image":6085},{"width":391,"height":392},{"sys":6087,"fields":6090},{"id":6088,"createdAt":6089},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":6091,"slug":6092,"articleIntro":6091,"category":6093},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[6094],{"metadata":6095,"sys":6098,"fields":6105},{"tags":6096,"concepts":6097},[],[],{"space":6099,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6101,"publishedVersion":343,"revision":62,"contentType":6103,"locale":29},{"sys":6100},{"type":12,"linkType":13,"id":14},{"sys":6102},{"id":21,"type":12,"linkType":22},{"sys":6104},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6106,"metaTitle":353,"metaDescription":354,"mainTitle":6107,"subtitle":372,"heroImage":6122,"ctaButton":395,"ctaLink":396},[352],{"data":6108,"content":6109,"nodeType":74},{},[6110,6116],{"data":6111,"content":6112,"nodeType":78},{},[6113],{"data":6114,"marks":6115,"value":364,"nodeType":82},{},[],{"data":6117,"content":6118,"nodeType":87},{},[6119],{"data":6120,"marks":6121,"value":371,"nodeType":82},{},[],{"metadata":6123,"sys":6126,"fields":6131},{"tags":6124,"concepts":6125},[],[],{"space":6127,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6129,"publishedVersion":62,"revision":44,"locale":29},{"sys":6128},{"type":12,"linkType":13,"id":14},{"sys":6130},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6132},{"url":387,"details":6133,"fileName":393,"contentType":394},{"size":389,"image":6134},{"width":391,"height":392},{"sys":6136,"fields":6139},{"id":6137,"createdAt":6138},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":6140,"slug":6141,"articleIntro":6140,"category":6142},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[6143],{"metadata":6144,"sys":6147,"fields":6154},{"tags":6145,"concepts":6146},[],[],{"space":6148,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6150,"publishedVersion":343,"revision":62,"contentType":6152,"locale":29},{"sys":6149},{"type":12,"linkType":13,"id":14},{"sys":6151},{"id":21,"type":12,"linkType":22},{"sys":6153},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6155,"metaTitle":353,"metaDescription":354,"mainTitle":6156,"subtitle":372,"heroImage":6171,"ctaButton":395,"ctaLink":396},[352],{"data":6157,"content":6158,"nodeType":74},{},[6159,6165],{"data":6160,"content":6161,"nodeType":78},{},[6162],{"data":6163,"marks":6164,"value":364,"nodeType":82},{},[],{"data":6166,"content":6167,"nodeType":87},{},[6168],{"data":6169,"marks":6170,"value":371,"nodeType":82},{},[],{"metadata":6172,"sys":6175,"fields":6180},{"tags":6173,"concepts":6174},[],[],{"space":6176,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6178,"publishedVersion":62,"revision":44,"locale":29},{"sys":6177},{"type":12,"linkType":13,"id":14},{"sys":6179},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6181},{"url":387,"details":6182,"fileName":393,"contentType":394},{"size":389,"image":6183},{"width":391,"height":392},{"sys":6185,"fields":6188},{"id":6186,"createdAt":6187},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":6189,"slug":6190,"articleIntro":6189,"category":6191},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[6192],{"metadata":6193,"sys":6196,"fields":6203},{"tags":6194,"concepts":6195},[],[],{"space":6197,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6199,"publishedVersion":343,"revision":62,"contentType":6201,"locale":29},{"sys":6198},{"type":12,"linkType":13,"id":14},{"sys":6200},{"id":21,"type":12,"linkType":22},{"sys":6202},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6204,"metaTitle":353,"metaDescription":354,"mainTitle":6205,"subtitle":372,"heroImage":6220,"ctaButton":395,"ctaLink":396},[352],{"data":6206,"content":6207,"nodeType":74},{},[6208,6214],{"data":6209,"content":6210,"nodeType":78},{},[6211],{"data":6212,"marks":6213,"value":364,"nodeType":82},{},[],{"data":6215,"content":6216,"nodeType":87},{},[6217],{"data":6218,"marks":6219,"value":371,"nodeType":82},{},[],{"metadata":6221,"sys":6224,"fields":6229},{"tags":6222,"concepts":6223},[],[],{"space":6225,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6227,"publishedVersion":62,"revision":44,"locale":29},{"sys":6226},{"type":12,"linkType":13,"id":14},{"sys":6228},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6230},{"url":387,"details":6231,"fileName":393,"contentType":394},{"size":389,"image":6232},{"width":391,"height":392},{"sys":6234,"fields":6237},{"id":6235,"createdAt":6236},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":6238,"slug":6239,"articleIntro":6238,"category":6240},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[6241],{"metadata":6242,"sys":6245,"fields":6252},{"tags":6243,"concepts":6244},[],[],{"space":6246,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6248,"publishedVersion":343,"revision":62,"contentType":6250,"locale":29},{"sys":6247},{"type":12,"linkType":13,"id":14},{"sys":6249},{"id":21,"type":12,"linkType":22},{"sys":6251},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6253,"metaTitle":353,"metaDescription":354,"mainTitle":6254,"subtitle":372,"heroImage":6269,"ctaButton":395,"ctaLink":396},[352],{"data":6255,"content":6256,"nodeType":74},{},[6257,6263],{"data":6258,"content":6259,"nodeType":78},{},[6260],{"data":6261,"marks":6262,"value":364,"nodeType":82},{},[],{"data":6264,"content":6265,"nodeType":87},{},[6266],{"data":6267,"marks":6268,"value":371,"nodeType":82},{},[],{"metadata":6270,"sys":6273,"fields":6278},{"tags":6271,"concepts":6272},[],[],{"space":6274,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6276,"publishedVersion":62,"revision":44,"locale":29},{"sys":6275},{"type":12,"linkType":13,"id":14},{"sys":6277},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6279},{"url":387,"details":6280,"fileName":393,"contentType":394},{"size":389,"image":6281},{"width":391,"height":392},{"sys":6283,"fields":6286},{"id":6284,"createdAt":6285},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":6287,"slug":6288,"articleIntro":-1,"category":6289},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[6290],{"metadata":6291,"sys":6294,"fields":6301},{"tags":6292,"concepts":6293},[],[],{"space":6295,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6297,"publishedVersion":343,"revision":62,"contentType":6299,"locale":29},{"sys":6296},{"type":12,"linkType":13,"id":14},{"sys":6298},{"id":21,"type":12,"linkType":22},{"sys":6300},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6302,"metaTitle":353,"metaDescription":354,"mainTitle":6303,"subtitle":372,"heroImage":6318,"ctaButton":395,"ctaLink":396},[352],{"data":6304,"content":6305,"nodeType":74},{},[6306,6312],{"data":6307,"content":6308,"nodeType":78},{},[6309],{"data":6310,"marks":6311,"value":364,"nodeType":82},{},[],{"data":6313,"content":6314,"nodeType":87},{},[6315],{"data":6316,"marks":6317,"value":371,"nodeType":82},{},[],{"metadata":6319,"sys":6322,"fields":6327},{"tags":6320,"concepts":6321},[],[],{"space":6323,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6325,"publishedVersion":62,"revision":44,"locale":29},{"sys":6324},{"type":12,"linkType":13,"id":14},{"sys":6326},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6328},{"url":387,"details":6329,"fileName":393,"contentType":394},{"size":389,"image":6330},{"width":391,"height":392},{"sys":6332,"fields":6335},{"id":6333,"createdAt":6334},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":6336,"slug":6337,"articleIntro":6336,"category":6338},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[6339],{"metadata":6340,"sys":6343,"fields":6350},{"tags":6341,"concepts":6342},[],[],{"space":6344,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6346,"publishedVersion":343,"revision":62,"contentType":6348,"locale":29},{"sys":6345},{"type":12,"linkType":13,"id":14},{"sys":6347},{"id":21,"type":12,"linkType":22},{"sys":6349},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6351,"metaTitle":353,"metaDescription":354,"mainTitle":6352,"subtitle":372,"heroImage":6367,"ctaButton":395,"ctaLink":396},[352],{"data":6353,"content":6354,"nodeType":74},{},[6355,6361],{"data":6356,"content":6357,"nodeType":78},{},[6358],{"data":6359,"marks":6360,"value":364,"nodeType":82},{},[],{"data":6362,"content":6363,"nodeType":87},{},[6364],{"data":6365,"marks":6366,"value":371,"nodeType":82},{},[],{"metadata":6368,"sys":6371,"fields":6376},{"tags":6369,"concepts":6370},[],[],{"space":6372,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6374,"publishedVersion":62,"revision":44,"locale":29},{"sys":6373},{"type":12,"linkType":13,"id":14},{"sys":6375},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6377},{"url":387,"details":6378,"fileName":393,"contentType":394},{"size":389,"image":6379},{"width":391,"height":392},{"sys":6381,"fields":6384},{"id":6382,"createdAt":6383},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":6385,"slug":6386,"articleIntro":6385,"category":6387},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[6388],{"metadata":6389,"sys":6392,"fields":6399},{"tags":6390,"concepts":6391},[],[],{"space":6393,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6395,"publishedVersion":343,"revision":62,"contentType":6397,"locale":29},{"sys":6394},{"type":12,"linkType":13,"id":14},{"sys":6396},{"id":21,"type":12,"linkType":22},{"sys":6398},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6400,"metaTitle":353,"metaDescription":354,"mainTitle":6401,"subtitle":372,"heroImage":6416,"ctaButton":395,"ctaLink":396},[352],{"data":6402,"content":6403,"nodeType":74},{},[6404,6410],{"data":6405,"content":6406,"nodeType":78},{},[6407],{"data":6408,"marks":6409,"value":364,"nodeType":82},{},[],{"data":6411,"content":6412,"nodeType":87},{},[6413],{"data":6414,"marks":6415,"value":371,"nodeType":82},{},[],{"metadata":6417,"sys":6420,"fields":6425},{"tags":6418,"concepts":6419},[],[],{"space":6421,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6423,"publishedVersion":62,"revision":44,"locale":29},{"sys":6422},{"type":12,"linkType":13,"id":14},{"sys":6424},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6426},{"url":387,"details":6427,"fileName":393,"contentType":394},{"size":389,"image":6428},{"width":391,"height":392},{"sys":6430,"fields":6433},{"id":6431,"createdAt":6432},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":6434,"slug":6435,"articleIntro":6434,"category":6436},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[6437],{"metadata":6438,"sys":6441,"fields":6448},{"tags":6439,"concepts":6440},[],[],{"space":6442,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6444,"publishedVersion":343,"revision":62,"contentType":6446,"locale":29},{"sys":6443},{"type":12,"linkType":13,"id":14},{"sys":6445},{"id":21,"type":12,"linkType":22},{"sys":6447},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6449,"metaTitle":353,"metaDescription":354,"mainTitle":6450,"subtitle":372,"heroImage":6465,"ctaButton":395,"ctaLink":396},[352],{"data":6451,"content":6452,"nodeType":74},{},[6453,6459],{"data":6454,"content":6455,"nodeType":78},{},[6456],{"data":6457,"marks":6458,"value":364,"nodeType":82},{},[],{"data":6460,"content":6461,"nodeType":87},{},[6462],{"data":6463,"marks":6464,"value":371,"nodeType":82},{},[],{"metadata":6466,"sys":6469,"fields":6474},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6472,"publishedVersion":62,"revision":44,"locale":29},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6475},{"url":387,"details":6476,"fileName":393,"contentType":394},{"size":389,"image":6477},{"width":391,"height":392},{"sys":6479,"fields":6482},{"id":6480,"createdAt":6481},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":6483,"slug":6484,"articleIntro":6483,"category":6485},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[6486],{"metadata":6487,"sys":6490,"fields":6497},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6493,"publishedVersion":343,"revision":62,"contentType":6495,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"sys":6496},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6498,"metaTitle":353,"metaDescription":354,"mainTitle":6499,"subtitle":372,"heroImage":6514,"ctaButton":395,"ctaLink":396},[352],{"data":6500,"content":6501,"nodeType":74},{},[6502,6508],{"data":6503,"content":6504,"nodeType":78},{},[6505],{"data":6506,"marks":6507,"value":364,"nodeType":82},{},[],{"data":6509,"content":6510,"nodeType":87},{},[6511],{"data":6512,"marks":6513,"value":371,"nodeType":82},{},[],{"metadata":6515,"sys":6518,"fields":6523},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6521,"publishedVersion":62,"revision":44,"locale":29},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6524},{"url":387,"details":6525,"fileName":393,"contentType":394},{"size":389,"image":6526},{"width":391,"height":392},{"sys":6528,"fields":6531},{"id":6529,"createdAt":6530},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":6532,"slug":6533,"articleIntro":6532,"category":6534},"2748 - Autres prêts","compte-2748-autres-prets",[6535],{"metadata":6536,"sys":6539,"fields":6546},{"tags":6537,"concepts":6538},[],[],{"space":6540,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6542,"publishedVersion":343,"revision":62,"contentType":6544,"locale":29},{"sys":6541},{"type":12,"linkType":13,"id":14},{"sys":6543},{"id":21,"type":12,"linkType":22},{"sys":6545},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6547,"metaTitle":353,"metaDescription":354,"mainTitle":6548,"subtitle":372,"heroImage":6563,"ctaButton":395,"ctaLink":396},[352],{"data":6549,"content":6550,"nodeType":74},{},[6551,6557],{"data":6552,"content":6553,"nodeType":78},{},[6554],{"data":6555,"marks":6556,"value":364,"nodeType":82},{},[],{"data":6558,"content":6559,"nodeType":87},{},[6560],{"data":6561,"marks":6562,"value":371,"nodeType":82},{},[],{"metadata":6564,"sys":6567,"fields":6572},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6570,"publishedVersion":62,"revision":44,"locale":29},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6573},{"url":387,"details":6574,"fileName":393,"contentType":394},{"size":389,"image":6575},{"width":391,"height":392},{"sys":6577,"fields":6580},{"id":6578,"createdAt":6579},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":6581,"slug":6582,"articleIntro":6581,"category":6583},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[6584],{"metadata":6585,"sys":6588,"fields":6595},{"tags":6586,"concepts":6587},[],[],{"space":6589,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6591,"publishedVersion":343,"revision":62,"contentType":6593,"locale":29},{"sys":6590},{"type":12,"linkType":13,"id":14},{"sys":6592},{"id":21,"type":12,"linkType":22},{"sys":6594},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6596,"metaTitle":353,"metaDescription":354,"mainTitle":6597,"subtitle":372,"heroImage":6612,"ctaButton":395,"ctaLink":396},[352],{"data":6598,"content":6599,"nodeType":74},{},[6600,6606],{"data":6601,"content":6602,"nodeType":78},{},[6603],{"data":6604,"marks":6605,"value":364,"nodeType":82},{},[],{"data":6607,"content":6608,"nodeType":87},{},[6609],{"data":6610,"marks":6611,"value":371,"nodeType":82},{},[],{"metadata":6613,"sys":6616,"fields":6621},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6619,"publishedVersion":62,"revision":44,"locale":29},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6622},{"url":387,"details":6623,"fileName":393,"contentType":394},{"size":389,"image":6624},{"width":391,"height":392},{"sys":6626,"fields":6629},{"id":6627,"createdAt":6628},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":6630,"slug":6631,"articleIntro":-1,"category":6632},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[6633],{"metadata":6634,"sys":6637,"fields":6644},{"tags":6635,"concepts":6636},[],[],{"space":6638,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6640,"publishedVersion":343,"revision":62,"contentType":6642,"locale":29},{"sys":6639},{"type":12,"linkType":13,"id":14},{"sys":6641},{"id":21,"type":12,"linkType":22},{"sys":6643},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6645,"metaTitle":353,"metaDescription":354,"mainTitle":6646,"subtitle":372,"heroImage":6661,"ctaButton":395,"ctaLink":396},[352],{"data":6647,"content":6648,"nodeType":74},{},[6649,6655],{"data":6650,"content":6651,"nodeType":78},{},[6652],{"data":6653,"marks":6654,"value":364,"nodeType":82},{},[],{"data":6656,"content":6657,"nodeType":87},{},[6658],{"data":6659,"marks":6660,"value":371,"nodeType":82},{},[],{"metadata":6662,"sys":6665,"fields":6670},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6668,"publishedVersion":62,"revision":44,"locale":29},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6671},{"url":387,"details":6672,"fileName":393,"contentType":394},{"size":389,"image":6673},{"width":391,"height":392},{"sys":6675,"fields":6678},{"id":6676,"createdAt":6677},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":6679,"slug":6680,"articleIntro":6679,"category":6681},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[6682],{"metadata":6683,"sys":6686,"fields":6693},{"tags":6684,"concepts":6685},[],[],{"space":6687,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6689,"publishedVersion":343,"revision":62,"contentType":6691,"locale":29},{"sys":6688},{"type":12,"linkType":13,"id":14},{"sys":6690},{"id":21,"type":12,"linkType":22},{"sys":6692},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6694,"metaTitle":353,"metaDescription":354,"mainTitle":6695,"subtitle":372,"heroImage":6710,"ctaButton":395,"ctaLink":396},[352],{"data":6696,"content":6697,"nodeType":74},{},[6698,6704],{"data":6699,"content":6700,"nodeType":78},{},[6701],{"data":6702,"marks":6703,"value":364,"nodeType":82},{},[],{"data":6705,"content":6706,"nodeType":87},{},[6707],{"data":6708,"marks":6709,"value":371,"nodeType":82},{},[],{"metadata":6711,"sys":6714,"fields":6719},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6717,"publishedVersion":62,"revision":44,"locale":29},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6720},{"url":387,"details":6721,"fileName":393,"contentType":394},{"size":389,"image":6722},{"width":391,"height":392},{"sys":6724,"fields":6727},{"id":6725,"createdAt":6726},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":6728,"slug":6729,"articleIntro":6728,"category":6730},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[6731],{"metadata":6732,"sys":6735,"fields":6742},{"tags":6733,"concepts":6734},[],[],{"space":6736,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6738,"publishedVersion":343,"revision":62,"contentType":6740,"locale":29},{"sys":6737},{"type":12,"linkType":13,"id":14},{"sys":6739},{"id":21,"type":12,"linkType":22},{"sys":6741},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6743,"metaTitle":353,"metaDescription":354,"mainTitle":6744,"subtitle":372,"heroImage":6759,"ctaButton":395,"ctaLink":396},[352],{"data":6745,"content":6746,"nodeType":74},{},[6747,6753],{"data":6748,"content":6749,"nodeType":78},{},[6750],{"data":6751,"marks":6752,"value":364,"nodeType":82},{},[],{"data":6754,"content":6755,"nodeType":87},{},[6756],{"data":6757,"marks":6758,"value":371,"nodeType":82},{},[],{"metadata":6760,"sys":6763,"fields":6768},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6766,"publishedVersion":62,"revision":44,"locale":29},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6769},{"url":387,"details":6770,"fileName":393,"contentType":394},{"size":389,"image":6771},{"width":391,"height":392},{"sys":6773,"fields":6776},{"id":6774,"createdAt":6775},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":6777,"slug":6778,"articleIntro":6777,"category":6779},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[6780],{"metadata":6781,"sys":6784,"fields":6791},{"tags":6782,"concepts":6783},[],[],{"space":6785,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6787,"publishedVersion":343,"revision":62,"contentType":6789,"locale":29},{"sys":6786},{"type":12,"linkType":13,"id":14},{"sys":6788},{"id":21,"type":12,"linkType":22},{"sys":6790},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6792,"metaTitle":353,"metaDescription":354,"mainTitle":6793,"subtitle":372,"heroImage":6808,"ctaButton":395,"ctaLink":396},[352],{"data":6794,"content":6795,"nodeType":74},{},[6796,6802],{"data":6797,"content":6798,"nodeType":78},{},[6799],{"data":6800,"marks":6801,"value":364,"nodeType":82},{},[],{"data":6803,"content":6804,"nodeType":87},{},[6805],{"data":6806,"marks":6807,"value":371,"nodeType":82},{},[],{"metadata":6809,"sys":6812,"fields":6817},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6815,"publishedVersion":62,"revision":44,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6818},{"url":387,"details":6819,"fileName":393,"contentType":394},{"size":389,"image":6820},{"width":391,"height":392},{"sys":6822,"fields":6825},{"id":6823,"createdAt":6824},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":6826,"slug":6827,"articleIntro":6826,"category":6828},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[6829],{"metadata":6830,"sys":6833,"fields":6840},{"tags":6831,"concepts":6832},[],[],{"space":6834,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6836,"publishedVersion":343,"revision":62,"contentType":6838,"locale":29},{"sys":6835},{"type":12,"linkType":13,"id":14},{"sys":6837},{"id":21,"type":12,"linkType":22},{"sys":6839},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6841,"metaTitle":353,"metaDescription":354,"mainTitle":6842,"subtitle":372,"heroImage":6857,"ctaButton":395,"ctaLink":396},[352],{"data":6843,"content":6844,"nodeType":74},{},[6845,6851],{"data":6846,"content":6847,"nodeType":78},{},[6848],{"data":6849,"marks":6850,"value":364,"nodeType":82},{},[],{"data":6852,"content":6853,"nodeType":87},{},[6854],{"data":6855,"marks":6856,"value":371,"nodeType":82},{},[],{"metadata":6858,"sys":6861,"fields":6866},{"tags":6859,"concepts":6860},[],[],{"space":6862,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6864,"publishedVersion":62,"revision":44,"locale":29},{"sys":6863},{"type":12,"linkType":13,"id":14},{"sys":6865},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6867},{"url":387,"details":6868,"fileName":393,"contentType":394},{"size":389,"image":6869},{"width":391,"height":392},{"sys":6871,"fields":6874},{"id":6872,"createdAt":6873},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":6875,"slug":6876,"articleIntro":-1,"category":6877},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[6878],{"metadata":6879,"sys":6882,"fields":6889},{"tags":6880,"concepts":6881},[],[],{"space":6883,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6885,"publishedVersion":343,"revision":62,"contentType":6887,"locale":29},{"sys":6884},{"type":12,"linkType":13,"id":14},{"sys":6886},{"id":21,"type":12,"linkType":22},{"sys":6888},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6890,"metaTitle":353,"metaDescription":354,"mainTitle":6891,"subtitle":372,"heroImage":6906,"ctaButton":395,"ctaLink":396},[352],{"data":6892,"content":6893,"nodeType":74},{},[6894,6900],{"data":6895,"content":6896,"nodeType":78},{},[6897],{"data":6898,"marks":6899,"value":364,"nodeType":82},{},[],{"data":6901,"content":6902,"nodeType":87},{},[6903],{"data":6904,"marks":6905,"value":371,"nodeType":82},{},[],{"metadata":6907,"sys":6910,"fields":6915},{"tags":6908,"concepts":6909},[],[],{"space":6911,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6913,"publishedVersion":62,"revision":44,"locale":29},{"sys":6912},{"type":12,"linkType":13,"id":14},{"sys":6914},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6916},{"url":387,"details":6917,"fileName":393,"contentType":394},{"size":389,"image":6918},{"width":391,"height":392},{"sys":6920,"fields":6923},{"id":6921,"createdAt":6922},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":6924,"slug":6925,"articleIntro":6924,"category":6926},"4886 - Charges","compte-4886-charges",[6927],{"metadata":6928,"sys":6931,"fields":6938},{"tags":6929,"concepts":6930},[],[],{"space":6932,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6934,"publishedVersion":343,"revision":62,"contentType":6936,"locale":29},{"sys":6933},{"type":12,"linkType":13,"id":14},{"sys":6935},{"id":21,"type":12,"linkType":22},{"sys":6937},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6939,"metaTitle":353,"metaDescription":354,"mainTitle":6940,"subtitle":372,"heroImage":6955,"ctaButton":395,"ctaLink":396},[352],{"data":6941,"content":6942,"nodeType":74},{},[6943,6949],{"data":6944,"content":6945,"nodeType":78},{},[6946],{"data":6947,"marks":6948,"value":364,"nodeType":82},{},[],{"data":6950,"content":6951,"nodeType":87},{},[6952],{"data":6953,"marks":6954,"value":371,"nodeType":82},{},[],{"metadata":6956,"sys":6959,"fields":6964},{"tags":6957,"concepts":6958},[],[],{"space":6960,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":6962,"publishedVersion":62,"revision":44,"locale":29},{"sys":6961},{"type":12,"linkType":13,"id":14},{"sys":6963},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":6965},{"url":387,"details":6966,"fileName":393,"contentType":394},{"size":389,"image":6967},{"width":391,"height":392},{"sys":6969,"fields":6972},{"id":6970,"createdAt":6971},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":6973,"slug":6974,"articleIntro":6973,"category":6975},"2313 - Constructions","compte-2313-constructions",[6976],{"metadata":6977,"sys":6980,"fields":6987},{"tags":6978,"concepts":6979},[],[],{"space":6981,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":6983,"publishedVersion":343,"revision":62,"contentType":6985,"locale":29},{"sys":6982},{"type":12,"linkType":13,"id":14},{"sys":6984},{"id":21,"type":12,"linkType":22},{"sys":6986},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":6988,"metaTitle":353,"metaDescription":354,"mainTitle":6989,"subtitle":372,"heroImage":7004,"ctaButton":395,"ctaLink":396},[352],{"data":6990,"content":6991,"nodeType":74},{},[6992,6998],{"data":6993,"content":6994,"nodeType":78},{},[6995],{"data":6996,"marks":6997,"value":364,"nodeType":82},{},[],{"data":6999,"content":7000,"nodeType":87},{},[7001],{"data":7002,"marks":7003,"value":371,"nodeType":82},{},[],{"metadata":7005,"sys":7008,"fields":7013},{"tags":7006,"concepts":7007},[],[],{"space":7009,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7011,"publishedVersion":62,"revision":44,"locale":29},{"sys":7010},{"type":12,"linkType":13,"id":14},{"sys":7012},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7014},{"url":387,"details":7015,"fileName":393,"contentType":394},{"size":389,"image":7016},{"width":391,"height":392},{"sys":7018,"fields":7021},{"id":7019,"createdAt":7020},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":7022,"slug":7023,"articleIntro":-1,"category":7024},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[7025],{"metadata":7026,"sys":7029,"fields":7036},{"tags":7027,"concepts":7028},[],[],{"space":7030,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7032,"publishedVersion":343,"revision":62,"contentType":7034,"locale":29},{"sys":7031},{"type":12,"linkType":13,"id":14},{"sys":7033},{"id":21,"type":12,"linkType":22},{"sys":7035},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7037,"metaTitle":353,"metaDescription":354,"mainTitle":7038,"subtitle":372,"heroImage":7053,"ctaButton":395,"ctaLink":396},[352],{"data":7039,"content":7040,"nodeType":74},{},[7041,7047],{"data":7042,"content":7043,"nodeType":78},{},[7044],{"data":7045,"marks":7046,"value":364,"nodeType":82},{},[],{"data":7048,"content":7049,"nodeType":87},{},[7050],{"data":7051,"marks":7052,"value":371,"nodeType":82},{},[],{"metadata":7054,"sys":7057,"fields":7062},{"tags":7055,"concepts":7056},[],[],{"space":7058,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7060,"publishedVersion":62,"revision":44,"locale":29},{"sys":7059},{"type":12,"linkType":13,"id":14},{"sys":7061},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7063},{"url":387,"details":7064,"fileName":393,"contentType":394},{"size":389,"image":7065},{"width":391,"height":392},{"sys":7067,"fields":7070},{"id":7068,"createdAt":7069},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":7071,"slug":7072,"articleIntro":7071,"category":7073},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[7074],{"metadata":7075,"sys":7078,"fields":7085},{"tags":7076,"concepts":7077},[],[],{"space":7079,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7081,"publishedVersion":343,"revision":62,"contentType":7083,"locale":29},{"sys":7080},{"type":12,"linkType":13,"id":14},{"sys":7082},{"id":21,"type":12,"linkType":22},{"sys":7084},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7086,"metaTitle":353,"metaDescription":354,"mainTitle":7087,"subtitle":372,"heroImage":7102,"ctaButton":395,"ctaLink":396},[352],{"data":7088,"content":7089,"nodeType":74},{},[7090,7096],{"data":7091,"content":7092,"nodeType":78},{},[7093],{"data":7094,"marks":7095,"value":364,"nodeType":82},{},[],{"data":7097,"content":7098,"nodeType":87},{},[7099],{"data":7100,"marks":7101,"value":371,"nodeType":82},{},[],{"metadata":7103,"sys":7106,"fields":7111},{"tags":7104,"concepts":7105},[],[],{"space":7107,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7109,"publishedVersion":62,"revision":44,"locale":29},{"sys":7108},{"type":12,"linkType":13,"id":14},{"sys":7110},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7112},{"url":387,"details":7113,"fileName":393,"contentType":394},{"size":389,"image":7114},{"width":391,"height":392},{"sys":7116,"fields":7119},{"id":7117,"createdAt":7118},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":7120,"slug":7121,"articleIntro":-1,"category":7122},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[7123],{"metadata":7124,"sys":7127,"fields":7134},{"tags":7125,"concepts":7126},[],[],{"space":7128,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7130,"publishedVersion":343,"revision":62,"contentType":7132,"locale":29},{"sys":7129},{"type":12,"linkType":13,"id":14},{"sys":7131},{"id":21,"type":12,"linkType":22},{"sys":7133},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7135,"metaTitle":353,"metaDescription":354,"mainTitle":7136,"subtitle":372,"heroImage":7151,"ctaButton":395,"ctaLink":396},[352],{"data":7137,"content":7138,"nodeType":74},{},[7139,7145],{"data":7140,"content":7141,"nodeType":78},{},[7142],{"data":7143,"marks":7144,"value":364,"nodeType":82},{},[],{"data":7146,"content":7147,"nodeType":87},{},[7148],{"data":7149,"marks":7150,"value":371,"nodeType":82},{},[],{"metadata":7152,"sys":7155,"fields":7160},{"tags":7153,"concepts":7154},[],[],{"space":7156,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7158,"publishedVersion":62,"revision":44,"locale":29},{"sys":7157},{"type":12,"linkType":13,"id":14},{"sys":7159},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7161},{"url":387,"details":7162,"fileName":393,"contentType":394},{"size":389,"image":7163},{"width":391,"height":392},{"sys":7165,"fields":7168},{"id":7166,"createdAt":7167},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":7169,"slug":7170,"articleIntro":7169,"category":7171},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[7172],{"metadata":7173,"sys":7176,"fields":7183},{"tags":7174,"concepts":7175},[],[],{"space":7177,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7179,"publishedVersion":343,"revision":62,"contentType":7181,"locale":29},{"sys":7178},{"type":12,"linkType":13,"id":14},{"sys":7180},{"id":21,"type":12,"linkType":22},{"sys":7182},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7184,"metaTitle":353,"metaDescription":354,"mainTitle":7185,"subtitle":372,"heroImage":7200,"ctaButton":395,"ctaLink":396},[352],{"data":7186,"content":7187,"nodeType":74},{},[7188,7194],{"data":7189,"content":7190,"nodeType":78},{},[7191],{"data":7192,"marks":7193,"value":364,"nodeType":82},{},[],{"data":7195,"content":7196,"nodeType":87},{},[7197],{"data":7198,"marks":7199,"value":371,"nodeType":82},{},[],{"metadata":7201,"sys":7204,"fields":7209},{"tags":7202,"concepts":7203},[],[],{"space":7205,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7207,"publishedVersion":62,"revision":44,"locale":29},{"sys":7206},{"type":12,"linkType":13,"id":14},{"sys":7208},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7210},{"url":387,"details":7211,"fileName":393,"contentType":394},{"size":389,"image":7212},{"width":391,"height":392},{"sys":7214,"fields":7217},{"id":7215,"createdAt":7216},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":7218,"slug":7219,"articleIntro":-1,"category":7220},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[7221],{"metadata":7222,"sys":7225,"fields":7232},{"tags":7223,"concepts":7224},[],[],{"space":7226,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7228,"publishedVersion":343,"revision":62,"contentType":7230,"locale":29},{"sys":7227},{"type":12,"linkType":13,"id":14},{"sys":7229},{"id":21,"type":12,"linkType":22},{"sys":7231},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7233,"metaTitle":353,"metaDescription":354,"mainTitle":7234,"subtitle":372,"heroImage":7249,"ctaButton":395,"ctaLink":396},[352],{"data":7235,"content":7236,"nodeType":74},{},[7237,7243],{"data":7238,"content":7239,"nodeType":78},{},[7240],{"data":7241,"marks":7242,"value":364,"nodeType":82},{},[],{"data":7244,"content":7245,"nodeType":87},{},[7246],{"data":7247,"marks":7248,"value":371,"nodeType":82},{},[],{"metadata":7250,"sys":7253,"fields":7258},{"tags":7251,"concepts":7252},[],[],{"space":7254,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7256,"publishedVersion":62,"revision":44,"locale":29},{"sys":7255},{"type":12,"linkType":13,"id":14},{"sys":7257},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7259},{"url":387,"details":7260,"fileName":393,"contentType":394},{"size":389,"image":7261},{"width":391,"height":392},{"sys":7263,"fields":7266},{"id":7264,"createdAt":7265},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":7267,"slug":7268,"articleIntro":7267,"category":7269},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[7270],{"metadata":7271,"sys":7274,"fields":7281},{"tags":7272,"concepts":7273},[],[],{"space":7275,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7277,"publishedVersion":343,"revision":62,"contentType":7279,"locale":29},{"sys":7276},{"type":12,"linkType":13,"id":14},{"sys":7278},{"id":21,"type":12,"linkType":22},{"sys":7280},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7282,"metaTitle":353,"metaDescription":354,"mainTitle":7283,"subtitle":372,"heroImage":7298,"ctaButton":395,"ctaLink":396},[352],{"data":7284,"content":7285,"nodeType":74},{},[7286,7292],{"data":7287,"content":7288,"nodeType":78},{},[7289],{"data":7290,"marks":7291,"value":364,"nodeType":82},{},[],{"data":7293,"content":7294,"nodeType":87},{},[7295],{"data":7296,"marks":7297,"value":371,"nodeType":82},{},[],{"metadata":7299,"sys":7302,"fields":7307},{"tags":7300,"concepts":7301},[],[],{"space":7303,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7305,"publishedVersion":62,"revision":44,"locale":29},{"sys":7304},{"type":12,"linkType":13,"id":14},{"sys":7306},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7308},{"url":387,"details":7309,"fileName":393,"contentType":394},{"size":389,"image":7310},{"width":391,"height":392},{"sys":7312,"fields":7315},{"id":7313,"createdAt":7314},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":7316,"slug":7317,"articleIntro":7316,"category":7318},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[7319],{"metadata":7320,"sys":7323,"fields":7330},{"tags":7321,"concepts":7322},[],[],{"space":7324,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7326,"publishedVersion":343,"revision":62,"contentType":7328,"locale":29},{"sys":7325},{"type":12,"linkType":13,"id":14},{"sys":7327},{"id":21,"type":12,"linkType":22},{"sys":7329},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7331,"metaTitle":353,"metaDescription":354,"mainTitle":7332,"subtitle":372,"heroImage":7347,"ctaButton":395,"ctaLink":396},[352],{"data":7333,"content":7334,"nodeType":74},{},[7335,7341],{"data":7336,"content":7337,"nodeType":78},{},[7338],{"data":7339,"marks":7340,"value":364,"nodeType":82},{},[],{"data":7342,"content":7343,"nodeType":87},{},[7344],{"data":7345,"marks":7346,"value":371,"nodeType":82},{},[],{"metadata":7348,"sys":7351,"fields":7356},{"tags":7349,"concepts":7350},[],[],{"space":7352,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7354,"publishedVersion":62,"revision":44,"locale":29},{"sys":7353},{"type":12,"linkType":13,"id":14},{"sys":7355},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7357},{"url":387,"details":7358,"fileName":393,"contentType":394},{"size":389,"image":7359},{"width":391,"height":392},{"sys":7361,"fields":7364},{"id":7362,"createdAt":7363},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":7365,"slug":7366,"articleIntro":7365,"category":7367},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[7368],{"metadata":7369,"sys":7372,"fields":7379},{"tags":7370,"concepts":7371},[],[],{"space":7373,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7375,"publishedVersion":343,"revision":62,"contentType":7377,"locale":29},{"sys":7374},{"type":12,"linkType":13,"id":14},{"sys":7376},{"id":21,"type":12,"linkType":22},{"sys":7378},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7380,"metaTitle":353,"metaDescription":354,"mainTitle":7381,"subtitle":372,"heroImage":7396,"ctaButton":395,"ctaLink":396},[352],{"data":7382,"content":7383,"nodeType":74},{},[7384,7390],{"data":7385,"content":7386,"nodeType":78},{},[7387],{"data":7388,"marks":7389,"value":364,"nodeType":82},{},[],{"data":7391,"content":7392,"nodeType":87},{},[7393],{"data":7394,"marks":7395,"value":371,"nodeType":82},{},[],{"metadata":7397,"sys":7400,"fields":7405},{"tags":7398,"concepts":7399},[],[],{"space":7401,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7403,"publishedVersion":62,"revision":44,"locale":29},{"sys":7402},{"type":12,"linkType":13,"id":14},{"sys":7404},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7406},{"url":387,"details":7407,"fileName":393,"contentType":394},{"size":389,"image":7408},{"width":391,"height":392},{"sys":7410,"fields":7413},{"id":7411,"createdAt":7412},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":7414,"slug":7415,"articleIntro":7414,"category":7416},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[7417],{"metadata":7418,"sys":7421,"fields":7428},{"tags":7419,"concepts":7420},[],[],{"space":7422,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7424,"publishedVersion":343,"revision":62,"contentType":7426,"locale":29},{"sys":7423},{"type":12,"linkType":13,"id":14},{"sys":7425},{"id":21,"type":12,"linkType":22},{"sys":7427},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7429,"metaTitle":353,"metaDescription":354,"mainTitle":7430,"subtitle":372,"heroImage":7445,"ctaButton":395,"ctaLink":396},[352],{"data":7431,"content":7432,"nodeType":74},{},[7433,7439],{"data":7434,"content":7435,"nodeType":78},{},[7436],{"data":7437,"marks":7438,"value":364,"nodeType":82},{},[],{"data":7440,"content":7441,"nodeType":87},{},[7442],{"data":7443,"marks":7444,"value":371,"nodeType":82},{},[],{"metadata":7446,"sys":7449,"fields":7454},{"tags":7447,"concepts":7448},[],[],{"space":7450,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7452,"publishedVersion":62,"revision":44,"locale":29},{"sys":7451},{"type":12,"linkType":13,"id":14},{"sys":7453},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7455},{"url":387,"details":7456,"fileName":393,"contentType":394},{"size":389,"image":7457},{"width":391,"height":392},{"sys":7459,"fields":7462},{"id":7460,"createdAt":7461},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":7463,"slug":7464,"articleIntro":7463,"category":7465},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[7466],{"metadata":7467,"sys":7470,"fields":7477},{"tags":7468,"concepts":7469},[],[],{"space":7471,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7473,"publishedVersion":343,"revision":62,"contentType":7475,"locale":29},{"sys":7472},{"type":12,"linkType":13,"id":14},{"sys":7474},{"id":21,"type":12,"linkType":22},{"sys":7476},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7478,"metaTitle":353,"metaDescription":354,"mainTitle":7479,"subtitle":372,"heroImage":7494,"ctaButton":395,"ctaLink":396},[352],{"data":7480,"content":7481,"nodeType":74},{},[7482,7488],{"data":7483,"content":7484,"nodeType":78},{},[7485],{"data":7486,"marks":7487,"value":364,"nodeType":82},{},[],{"data":7489,"content":7490,"nodeType":87},{},[7491],{"data":7492,"marks":7493,"value":371,"nodeType":82},{},[],{"metadata":7495,"sys":7498,"fields":7503},{"tags":7496,"concepts":7497},[],[],{"space":7499,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7501,"publishedVersion":62,"revision":44,"locale":29},{"sys":7500},{"type":12,"linkType":13,"id":14},{"sys":7502},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7504},{"url":387,"details":7505,"fileName":393,"contentType":394},{"size":389,"image":7506},{"width":391,"height":392},{"sys":7508,"fields":7511},{"id":7509,"createdAt":7510},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":7512,"slug":7513,"articleIntro":7512,"category":7514},"Compte 2184 - Mobilier","compte-2184-mobilier",[7515],{"metadata":7516,"sys":7519,"fields":7526},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7522,"publishedVersion":343,"revision":62,"contentType":7524,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"sys":7525},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7527,"metaTitle":353,"metaDescription":354,"mainTitle":7528,"subtitle":372,"heroImage":7543,"ctaButton":395,"ctaLink":396},[352],{"data":7529,"content":7530,"nodeType":74},{},[7531,7537],{"data":7532,"content":7533,"nodeType":78},{},[7534],{"data":7535,"marks":7536,"value":364,"nodeType":82},{},[],{"data":7538,"content":7539,"nodeType":87},{},[7540],{"data":7541,"marks":7542,"value":371,"nodeType":82},{},[],{"metadata":7544,"sys":7547,"fields":7552},{"tags":7545,"concepts":7546},[],[],{"space":7548,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7550,"publishedVersion":62,"revision":44,"locale":29},{"sys":7549},{"type":12,"linkType":13,"id":14},{"sys":7551},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7553},{"url":387,"details":7554,"fileName":393,"contentType":394},{"size":389,"image":7555},{"width":391,"height":392},{"sys":7557,"fields":7560},{"id":7558,"createdAt":7559},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7561,"slug":7562,"articleIntro":7561,"category":7563},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7564],{"metadata":7565,"sys":7568,"fields":7575},{"tags":7566,"concepts":7567},[],[],{"space":7569,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7571,"publishedVersion":343,"revision":62,"contentType":7573,"locale":29},{"sys":7570},{"type":12,"linkType":13,"id":14},{"sys":7572},{"id":21,"type":12,"linkType":22},{"sys":7574},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7576,"metaTitle":353,"metaDescription":354,"mainTitle":7577,"subtitle":372,"heroImage":7592,"ctaButton":395,"ctaLink":396},[352],{"data":7578,"content":7579,"nodeType":74},{},[7580,7586],{"data":7581,"content":7582,"nodeType":78},{},[7583],{"data":7584,"marks":7585,"value":364,"nodeType":82},{},[],{"data":7587,"content":7588,"nodeType":87},{},[7589],{"data":7590,"marks":7591,"value":371,"nodeType":82},{},[],{"metadata":7593,"sys":7596,"fields":7601},{"tags":7594,"concepts":7595},[],[],{"space":7597,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7599,"publishedVersion":62,"revision":44,"locale":29},{"sys":7598},{"type":12,"linkType":13,"id":14},{"sys":7600},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7602},{"url":387,"details":7603,"fileName":393,"contentType":394},{"size":389,"image":7604},{"width":391,"height":392},{"sys":7606,"fields":7609},{"id":7607,"createdAt":7608},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":7610,"slug":7611,"articleIntro":7610,"category":7612},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[7613],{"metadata":7614,"sys":7617,"fields":7624},{"tags":7615,"concepts":7616},[],[],{"space":7618,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7620,"publishedVersion":343,"revision":62,"contentType":7622,"locale":29},{"sys":7619},{"type":12,"linkType":13,"id":14},{"sys":7621},{"id":21,"type":12,"linkType":22},{"sys":7623},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7625,"metaTitle":353,"metaDescription":354,"mainTitle":7626,"subtitle":372,"heroImage":7641,"ctaButton":395,"ctaLink":396},[352],{"data":7627,"content":7628,"nodeType":74},{},[7629,7635],{"data":7630,"content":7631,"nodeType":78},{},[7632],{"data":7633,"marks":7634,"value":364,"nodeType":82},{},[],{"data":7636,"content":7637,"nodeType":87},{},[7638],{"data":7639,"marks":7640,"value":371,"nodeType":82},{},[],{"metadata":7642,"sys":7645,"fields":7650},{"tags":7643,"concepts":7644},[],[],{"space":7646,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7648,"publishedVersion":62,"revision":44,"locale":29},{"sys":7647},{"type":12,"linkType":13,"id":14},{"sys":7649},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7651},{"url":387,"details":7652,"fileName":393,"contentType":394},{"size":389,"image":7653},{"width":391,"height":392},{"sys":7655,"fields":7658},{"id":7656,"createdAt":7657},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":7659,"slug":7660,"articleIntro":7659,"category":7661},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[7662],{"metadata":7663,"sys":7666,"fields":7673},{"tags":7664,"concepts":7665},[],[],{"space":7667,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7669,"publishedVersion":343,"revision":62,"contentType":7671,"locale":29},{"sys":7668},{"type":12,"linkType":13,"id":14},{"sys":7670},{"id":21,"type":12,"linkType":22},{"sys":7672},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7674,"metaTitle":353,"metaDescription":354,"mainTitle":7675,"subtitle":372,"heroImage":7690,"ctaButton":395,"ctaLink":396},[352],{"data":7676,"content":7677,"nodeType":74},{},[7678,7684],{"data":7679,"content":7680,"nodeType":78},{},[7681],{"data":7682,"marks":7683,"value":364,"nodeType":82},{},[],{"data":7685,"content":7686,"nodeType":87},{},[7687],{"data":7688,"marks":7689,"value":371,"nodeType":82},{},[],{"metadata":7691,"sys":7694,"fields":7699},{"tags":7692,"concepts":7693},[],[],{"space":7695,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7697,"publishedVersion":62,"revision":44,"locale":29},{"sys":7696},{"type":12,"linkType":13,"id":14},{"sys":7698},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7700},{"url":387,"details":7701,"fileName":393,"contentType":394},{"size":389,"image":7702},{"width":391,"height":392},{"sys":7704,"fields":7707},{"id":7705,"createdAt":7706},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":7708,"slug":7709,"articleIntro":7708,"category":7710},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[7711],{"metadata":7712,"sys":7715,"fields":7722},{"tags":7713,"concepts":7714},[],[],{"space":7716,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7718,"publishedVersion":343,"revision":62,"contentType":7720,"locale":29},{"sys":7717},{"type":12,"linkType":13,"id":14},{"sys":7719},{"id":21,"type":12,"linkType":22},{"sys":7721},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7723,"metaTitle":353,"metaDescription":354,"mainTitle":7724,"subtitle":372,"heroImage":7739,"ctaButton":395,"ctaLink":396},[352],{"data":7725,"content":7726,"nodeType":74},{},[7727,7733],{"data":7728,"content":7729,"nodeType":78},{},[7730],{"data":7731,"marks":7732,"value":364,"nodeType":82},{},[],{"data":7734,"content":7735,"nodeType":87},{},[7736],{"data":7737,"marks":7738,"value":371,"nodeType":82},{},[],{"metadata":7740,"sys":7743,"fields":7748},{"tags":7741,"concepts":7742},[],[],{"space":7744,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7746,"publishedVersion":62,"revision":44,"locale":29},{"sys":7745},{"type":12,"linkType":13,"id":14},{"sys":7747},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7749},{"url":387,"details":7750,"fileName":393,"contentType":394},{"size":389,"image":7751},{"width":391,"height":392},{"sys":7753,"fields":7756},{"id":7754,"createdAt":7755},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":7757,"slug":7758,"articleIntro":7757,"category":7759},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[7760],{"metadata":7761,"sys":7764,"fields":7771},{"tags":7762,"concepts":7763},[],[],{"space":7765,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7767,"publishedVersion":343,"revision":62,"contentType":7769,"locale":29},{"sys":7766},{"type":12,"linkType":13,"id":14},{"sys":7768},{"id":21,"type":12,"linkType":22},{"sys":7770},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7772,"metaTitle":353,"metaDescription":354,"mainTitle":7773,"subtitle":372,"heroImage":7788,"ctaButton":395,"ctaLink":396},[352],{"data":7774,"content":7775,"nodeType":74},{},[7776,7782],{"data":7777,"content":7778,"nodeType":78},{},[7779],{"data":7780,"marks":7781,"value":364,"nodeType":82},{},[],{"data":7783,"content":7784,"nodeType":87},{},[7785],{"data":7786,"marks":7787,"value":371,"nodeType":82},{},[],{"metadata":7789,"sys":7792,"fields":7797},{"tags":7790,"concepts":7791},[],[],{"space":7793,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7795,"publishedVersion":62,"revision":44,"locale":29},{"sys":7794},{"type":12,"linkType":13,"id":14},{"sys":7796},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7798},{"url":387,"details":7799,"fileName":393,"contentType":394},{"size":389,"image":7800},{"width":391,"height":392},{"sys":7802,"fields":7805},{"id":7803,"createdAt":7804},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":7806,"slug":7807,"articleIntro":7806,"category":7808},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[7809],{"metadata":7810,"sys":7813,"fields":7820},{"tags":7811,"concepts":7812},[],[],{"space":7814,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7816,"publishedVersion":343,"revision":62,"contentType":7818,"locale":29},{"sys":7815},{"type":12,"linkType":13,"id":14},{"sys":7817},{"id":21,"type":12,"linkType":22},{"sys":7819},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7821,"metaTitle":353,"metaDescription":354,"mainTitle":7822,"subtitle":372,"heroImage":7837,"ctaButton":395,"ctaLink":396},[352],{"data":7823,"content":7824,"nodeType":74},{},[7825,7831],{"data":7826,"content":7827,"nodeType":78},{},[7828],{"data":7829,"marks":7830,"value":364,"nodeType":82},{},[],{"data":7832,"content":7833,"nodeType":87},{},[7834],{"data":7835,"marks":7836,"value":371,"nodeType":82},{},[],{"metadata":7838,"sys":7841,"fields":7846},{"tags":7839,"concepts":7840},[],[],{"space":7842,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7844,"publishedVersion":62,"revision":44,"locale":29},{"sys":7843},{"type":12,"linkType":13,"id":14},{"sys":7845},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7847},{"url":387,"details":7848,"fileName":393,"contentType":394},{"size":389,"image":7849},{"width":391,"height":392},{"sys":7851,"fields":7854},{"id":7852,"createdAt":7853},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":7855,"slug":7856,"articleIntro":7855,"category":7857},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[7858],{"metadata":7859,"sys":7862,"fields":7869},{"tags":7860,"concepts":7861},[],[],{"space":7863,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7865,"publishedVersion":343,"revision":62,"contentType":7867,"locale":29},{"sys":7864},{"type":12,"linkType":13,"id":14},{"sys":7866},{"id":21,"type":12,"linkType":22},{"sys":7868},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7870,"metaTitle":353,"metaDescription":354,"mainTitle":7871,"subtitle":372,"heroImage":7886,"ctaButton":395,"ctaLink":396},[352],{"data":7872,"content":7873,"nodeType":74},{},[7874,7880],{"data":7875,"content":7876,"nodeType":78},{},[7877],{"data":7878,"marks":7879,"value":364,"nodeType":82},{},[],{"data":7881,"content":7882,"nodeType":87},{},[7883],{"data":7884,"marks":7885,"value":371,"nodeType":82},{},[],{"metadata":7887,"sys":7890,"fields":7895},{"tags":7888,"concepts":7889},[],[],{"space":7891,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7893,"publishedVersion":62,"revision":44,"locale":29},{"sys":7892},{"type":12,"linkType":13,"id":14},{"sys":7894},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7896},{"url":387,"details":7897,"fileName":393,"contentType":394},{"size":389,"image":7898},{"width":391,"height":392},{"sys":7900,"fields":7903},{"id":7901,"createdAt":7902},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":7904,"slug":7905,"articleIntro":-1,"category":7906},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[7907],{"metadata":7908,"sys":7911,"fields":7918},{"tags":7909,"concepts":7910},[],[],{"space":7912,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7914,"publishedVersion":343,"revision":62,"contentType":7916,"locale":29},{"sys":7913},{"type":12,"linkType":13,"id":14},{"sys":7915},{"id":21,"type":12,"linkType":22},{"sys":7917},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7919,"metaTitle":353,"metaDescription":354,"mainTitle":7920,"subtitle":372,"heroImage":7935,"ctaButton":395,"ctaLink":396},[352],{"data":7921,"content":7922,"nodeType":74},{},[7923,7929],{"data":7924,"content":7925,"nodeType":78},{},[7926],{"data":7927,"marks":7928,"value":364,"nodeType":82},{},[],{"data":7930,"content":7931,"nodeType":87},{},[7932],{"data":7933,"marks":7934,"value":371,"nodeType":82},{},[],{"metadata":7936,"sys":7939,"fields":7944},{"tags":7937,"concepts":7938},[],[],{"space":7940,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7942,"publishedVersion":62,"revision":44,"locale":29},{"sys":7941},{"type":12,"linkType":13,"id":14},{"sys":7943},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7945},{"url":387,"details":7946,"fileName":393,"contentType":394},{"size":389,"image":7947},{"width":391,"height":392},{"sys":7949,"fields":7952},{"id":7950,"createdAt":7951},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":7953,"slug":7954,"articleIntro":7953,"category":7955},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[7956],{"metadata":7957,"sys":7960,"fields":7967},{"tags":7958,"concepts":7959},[],[],{"space":7961,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":7963,"publishedVersion":343,"revision":62,"contentType":7965,"locale":29},{"sys":7962},{"type":12,"linkType":13,"id":14},{"sys":7964},{"id":21,"type":12,"linkType":22},{"sys":7966},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":7968,"metaTitle":353,"metaDescription":354,"mainTitle":7969,"subtitle":372,"heroImage":7984,"ctaButton":395,"ctaLink":396},[352],{"data":7970,"content":7971,"nodeType":74},{},[7972,7978],{"data":7973,"content":7974,"nodeType":78},{},[7975],{"data":7976,"marks":7977,"value":364,"nodeType":82},{},[],{"data":7979,"content":7980,"nodeType":87},{},[7981],{"data":7982,"marks":7983,"value":371,"nodeType":82},{},[],{"metadata":7985,"sys":7988,"fields":7993},{"tags":7986,"concepts":7987},[],[],{"space":7989,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":7991,"publishedVersion":62,"revision":44,"locale":29},{"sys":7990},{"type":12,"linkType":13,"id":14},{"sys":7992},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":7994},{"url":387,"details":7995,"fileName":393,"contentType":394},{"size":389,"image":7996},{"width":391,"height":392},{"sys":7998,"fields":8001},{"id":7999,"createdAt":8000},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":8002,"slug":8003,"articleIntro":8002,"category":8004},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[8005],{"metadata":8006,"sys":8009,"fields":8016},{"tags":8007,"concepts":8008},[],[],{"space":8010,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8012,"publishedVersion":343,"revision":62,"contentType":8014,"locale":29},{"sys":8011},{"type":12,"linkType":13,"id":14},{"sys":8013},{"id":21,"type":12,"linkType":22},{"sys":8015},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8017,"metaTitle":353,"metaDescription":354,"mainTitle":8018,"subtitle":372,"heroImage":8033,"ctaButton":395,"ctaLink":396},[352],{"data":8019,"content":8020,"nodeType":74},{},[8021,8027],{"data":8022,"content":8023,"nodeType":78},{},[8024],{"data":8025,"marks":8026,"value":364,"nodeType":82},{},[],{"data":8028,"content":8029,"nodeType":87},{},[8030],{"data":8031,"marks":8032,"value":371,"nodeType":82},{},[],{"metadata":8034,"sys":8037,"fields":8042},{"tags":8035,"concepts":8036},[],[],{"space":8038,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8040,"publishedVersion":62,"revision":44,"locale":29},{"sys":8039},{"type":12,"linkType":13,"id":14},{"sys":8041},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8043},{"url":387,"details":8044,"fileName":393,"contentType":394},{"size":389,"image":8045},{"width":391,"height":392},{"sys":8047,"fields":8050},{"id":8048,"createdAt":8049},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":8051,"slug":8052,"articleIntro":-1,"category":8053},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[8054],{"metadata":8055,"sys":8058,"fields":8065},{"tags":8056,"concepts":8057},[],[],{"space":8059,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8061,"publishedVersion":343,"revision":62,"contentType":8063,"locale":29},{"sys":8060},{"type":12,"linkType":13,"id":14},{"sys":8062},{"id":21,"type":12,"linkType":22},{"sys":8064},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8066,"metaTitle":353,"metaDescription":354,"mainTitle":8067,"subtitle":372,"heroImage":8082,"ctaButton":395,"ctaLink":396},[352],{"data":8068,"content":8069,"nodeType":74},{},[8070,8076],{"data":8071,"content":8072,"nodeType":78},{},[8073],{"data":8074,"marks":8075,"value":364,"nodeType":82},{},[],{"data":8077,"content":8078,"nodeType":87},{},[8079],{"data":8080,"marks":8081,"value":371,"nodeType":82},{},[],{"metadata":8083,"sys":8086,"fields":8091},{"tags":8084,"concepts":8085},[],[],{"space":8087,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8089,"publishedVersion":62,"revision":44,"locale":29},{"sys":8088},{"type":12,"linkType":13,"id":14},{"sys":8090},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8092},{"url":387,"details":8093,"fileName":393,"contentType":394},{"size":389,"image":8094},{"width":391,"height":392},{"sys":8096,"fields":8099},{"id":8097,"createdAt":8098},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":8100,"slug":8101,"articleIntro":8100,"category":8102},"331 - Produits en cours","compte-331-produits-en-cours",[8103],{"metadata":8104,"sys":8107,"fields":8114},{"tags":8105,"concepts":8106},[],[],{"space":8108,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8110,"publishedVersion":343,"revision":62,"contentType":8112,"locale":29},{"sys":8109},{"type":12,"linkType":13,"id":14},{"sys":8111},{"id":21,"type":12,"linkType":22},{"sys":8113},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8115,"metaTitle":353,"metaDescription":354,"mainTitle":8116,"subtitle":372,"heroImage":8131,"ctaButton":395,"ctaLink":396},[352],{"data":8117,"content":8118,"nodeType":74},{},[8119,8125],{"data":8120,"content":8121,"nodeType":78},{},[8122],{"data":8123,"marks":8124,"value":364,"nodeType":82},{},[],{"data":8126,"content":8127,"nodeType":87},{},[8128],{"data":8129,"marks":8130,"value":371,"nodeType":82},{},[],{"metadata":8132,"sys":8135,"fields":8140},{"tags":8133,"concepts":8134},[],[],{"space":8136,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8138,"publishedVersion":62,"revision":44,"locale":29},{"sys":8137},{"type":12,"linkType":13,"id":14},{"sys":8139},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8141},{"url":387,"details":8142,"fileName":393,"contentType":394},{"size":389,"image":8143},{"width":391,"height":392},{"sys":8145,"fields":8148},{"id":8146,"createdAt":8147},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":8149,"slug":8150,"articleIntro":-1,"category":8151},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[8152],{"metadata":8153,"sys":8156,"fields":8163},{"tags":8154,"concepts":8155},[],[],{"space":8157,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8159,"publishedVersion":343,"revision":62,"contentType":8161,"locale":29},{"sys":8158},{"type":12,"linkType":13,"id":14},{"sys":8160},{"id":21,"type":12,"linkType":22},{"sys":8162},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8164,"metaTitle":353,"metaDescription":354,"mainTitle":8165,"subtitle":372,"heroImage":8180,"ctaButton":395,"ctaLink":396},[352],{"data":8166,"content":8167,"nodeType":74},{},[8168,8174],{"data":8169,"content":8170,"nodeType":78},{},[8171],{"data":8172,"marks":8173,"value":364,"nodeType":82},{},[],{"data":8175,"content":8176,"nodeType":87},{},[8177],{"data":8178,"marks":8179,"value":371,"nodeType":82},{},[],{"metadata":8181,"sys":8184,"fields":8189},{"tags":8182,"concepts":8183},[],[],{"space":8185,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8187,"publishedVersion":62,"revision":44,"locale":29},{"sys":8186},{"type":12,"linkType":13,"id":14},{"sys":8188},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8190},{"url":387,"details":8191,"fileName":393,"contentType":394},{"size":389,"image":8192},{"width":391,"height":392},{"sys":8194,"fields":8197},{"id":8195,"createdAt":8196},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":8198,"slug":8199,"articleIntro":8198,"category":8200},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[8201],{"metadata":8202,"sys":8205,"fields":8212},{"tags":8203,"concepts":8204},[],[],{"space":8206,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8208,"publishedVersion":343,"revision":62,"contentType":8210,"locale":29},{"sys":8207},{"type":12,"linkType":13,"id":14},{"sys":8209},{"id":21,"type":12,"linkType":22},{"sys":8211},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8213,"metaTitle":353,"metaDescription":354,"mainTitle":8214,"subtitle":372,"heroImage":8229,"ctaButton":395,"ctaLink":396},[352],{"data":8215,"content":8216,"nodeType":74},{},[8217,8223],{"data":8218,"content":8219,"nodeType":78},{},[8220],{"data":8221,"marks":8222,"value":364,"nodeType":82},{},[],{"data":8224,"content":8225,"nodeType":87},{},[8226],{"data":8227,"marks":8228,"value":371,"nodeType":82},{},[],{"metadata":8230,"sys":8233,"fields":8238},{"tags":8231,"concepts":8232},[],[],{"space":8234,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8236,"publishedVersion":62,"revision":44,"locale":29},{"sys":8235},{"type":12,"linkType":13,"id":14},{"sys":8237},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8239},{"url":387,"details":8240,"fileName":393,"contentType":394},{"size":389,"image":8241},{"width":391,"height":392},{"sys":8243,"fields":8246},{"id":8244,"createdAt":8245},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":8247,"slug":8248,"articleIntro":8247,"category":8249},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[8250],{"metadata":8251,"sys":8254,"fields":8261},{"tags":8252,"concepts":8253},[],[],{"space":8255,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8257,"publishedVersion":343,"revision":62,"contentType":8259,"locale":29},{"sys":8256},{"type":12,"linkType":13,"id":14},{"sys":8258},{"id":21,"type":12,"linkType":22},{"sys":8260},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8262,"metaTitle":353,"metaDescription":354,"mainTitle":8263,"subtitle":372,"heroImage":8278,"ctaButton":395,"ctaLink":396},[352],{"data":8264,"content":8265,"nodeType":74},{},[8266,8272],{"data":8267,"content":8268,"nodeType":78},{},[8269],{"data":8270,"marks":8271,"value":364,"nodeType":82},{},[],{"data":8273,"content":8274,"nodeType":87},{},[8275],{"data":8276,"marks":8277,"value":371,"nodeType":82},{},[],{"metadata":8279,"sys":8282,"fields":8287},{"tags":8280,"concepts":8281},[],[],{"space":8283,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8285,"publishedVersion":62,"revision":44,"locale":29},{"sys":8284},{"type":12,"linkType":13,"id":14},{"sys":8286},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8288},{"url":387,"details":8289,"fileName":393,"contentType":394},{"size":389,"image":8290},{"width":391,"height":392},{"sys":8292,"fields":8295},{"id":8293,"createdAt":8294},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":8296,"slug":8297,"articleIntro":8296,"category":8298},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[8299],{"metadata":8300,"sys":8303,"fields":8310},{"tags":8301,"concepts":8302},[],[],{"space":8304,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8306,"publishedVersion":343,"revision":62,"contentType":8308,"locale":29},{"sys":8305},{"type":12,"linkType":13,"id":14},{"sys":8307},{"id":21,"type":12,"linkType":22},{"sys":8309},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8311,"metaTitle":353,"metaDescription":354,"mainTitle":8312,"subtitle":372,"heroImage":8327,"ctaButton":395,"ctaLink":396},[352],{"data":8313,"content":8314,"nodeType":74},{},[8315,8321],{"data":8316,"content":8317,"nodeType":78},{},[8318],{"data":8319,"marks":8320,"value":364,"nodeType":82},{},[],{"data":8322,"content":8323,"nodeType":87},{},[8324],{"data":8325,"marks":8326,"value":371,"nodeType":82},{},[],{"metadata":8328,"sys":8331,"fields":8336},{"tags":8329,"concepts":8330},[],[],{"space":8332,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8334,"publishedVersion":62,"revision":44,"locale":29},{"sys":8333},{"type":12,"linkType":13,"id":14},{"sys":8335},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8337},{"url":387,"details":8338,"fileName":393,"contentType":394},{"size":389,"image":8339},{"width":391,"height":392},{"sys":8341,"fields":8344},{"id":8342,"createdAt":8343},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":8345,"slug":8346,"articleIntro":-1,"category":8347},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[8348],{"metadata":8349,"sys":8352,"fields":8359},{"tags":8350,"concepts":8351},[],[],{"space":8353,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8355,"publishedVersion":343,"revision":62,"contentType":8357,"locale":29},{"sys":8354},{"type":12,"linkType":13,"id":14},{"sys":8356},{"id":21,"type":12,"linkType":22},{"sys":8358},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8360,"metaTitle":353,"metaDescription":354,"mainTitle":8361,"subtitle":372,"heroImage":8376,"ctaButton":395,"ctaLink":396},[352],{"data":8362,"content":8363,"nodeType":74},{},[8364,8370],{"data":8365,"content":8366,"nodeType":78},{},[8367],{"data":8368,"marks":8369,"value":364,"nodeType":82},{},[],{"data":8371,"content":8372,"nodeType":87},{},[8373],{"data":8374,"marks":8375,"value":371,"nodeType":82},{},[],{"metadata":8377,"sys":8380,"fields":8385},{"tags":8378,"concepts":8379},[],[],{"space":8381,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8383,"publishedVersion":62,"revision":44,"locale":29},{"sys":8382},{"type":12,"linkType":13,"id":14},{"sys":8384},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8386},{"url":387,"details":8387,"fileName":393,"contentType":394},{"size":389,"image":8388},{"width":391,"height":392},{"sys":8390,"fields":8393},{"id":8391,"createdAt":8392},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":8394,"slug":8395,"articleIntro":-1,"category":8396},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[8397],{"metadata":8398,"sys":8401,"fields":8408},{"tags":8399,"concepts":8400},[],[],{"space":8402,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8404,"publishedVersion":343,"revision":62,"contentType":8406,"locale":29},{"sys":8403},{"type":12,"linkType":13,"id":14},{"sys":8405},{"id":21,"type":12,"linkType":22},{"sys":8407},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8409,"metaTitle":353,"metaDescription":354,"mainTitle":8410,"subtitle":372,"heroImage":8425,"ctaButton":395,"ctaLink":396},[352],{"data":8411,"content":8412,"nodeType":74},{},[8413,8419],{"data":8414,"content":8415,"nodeType":78},{},[8416],{"data":8417,"marks":8418,"value":364,"nodeType":82},{},[],{"data":8420,"content":8421,"nodeType":87},{},[8422],{"data":8423,"marks":8424,"value":371,"nodeType":82},{},[],{"metadata":8426,"sys":8429,"fields":8434},{"tags":8427,"concepts":8428},[],[],{"space":8430,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8432,"publishedVersion":62,"revision":44,"locale":29},{"sys":8431},{"type":12,"linkType":13,"id":14},{"sys":8433},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8435},{"url":387,"details":8436,"fileName":393,"contentType":394},{"size":389,"image":8437},{"width":391,"height":392},{"sys":8439,"fields":8442},{"id":8440,"createdAt":8441},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":8443,"slug":8444,"articleIntro":-1,"category":8445},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[8446],{"metadata":8447,"sys":8450,"fields":8457},{"tags":8448,"concepts":8449},[],[],{"space":8451,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8453,"publishedVersion":343,"revision":62,"contentType":8455,"locale":29},{"sys":8452},{"type":12,"linkType":13,"id":14},{"sys":8454},{"id":21,"type":12,"linkType":22},{"sys":8456},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8458,"metaTitle":353,"metaDescription":354,"mainTitle":8459,"subtitle":372,"heroImage":8474,"ctaButton":395,"ctaLink":396},[352],{"data":8460,"content":8461,"nodeType":74},{},[8462,8468],{"data":8463,"content":8464,"nodeType":78},{},[8465],{"data":8466,"marks":8467,"value":364,"nodeType":82},{},[],{"data":8469,"content":8470,"nodeType":87},{},[8471],{"data":8472,"marks":8473,"value":371,"nodeType":82},{},[],{"metadata":8475,"sys":8478,"fields":8483},{"tags":8476,"concepts":8477},[],[],{"space":8479,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8481,"publishedVersion":62,"revision":44,"locale":29},{"sys":8480},{"type":12,"linkType":13,"id":14},{"sys":8482},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8484},{"url":387,"details":8485,"fileName":393,"contentType":394},{"size":389,"image":8486},{"width":391,"height":392},{"sys":8488,"fields":8491},{"id":8489,"createdAt":8490},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":8492,"slug":8493,"articleIntro":8492,"category":8494},"Compte 503 - Actions","compte-503-actions",[8495],{"metadata":8496,"sys":8499,"fields":8506},{"tags":8497,"concepts":8498},[],[],{"space":8500,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8502,"publishedVersion":343,"revision":62,"contentType":8504,"locale":29},{"sys":8501},{"type":12,"linkType":13,"id":14},{"sys":8503},{"id":21,"type":12,"linkType":22},{"sys":8505},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8507,"metaTitle":353,"metaDescription":354,"mainTitle":8508,"subtitle":372,"heroImage":8523,"ctaButton":395,"ctaLink":396},[352],{"data":8509,"content":8510,"nodeType":74},{},[8511,8517],{"data":8512,"content":8513,"nodeType":78},{},[8514],{"data":8515,"marks":8516,"value":364,"nodeType":82},{},[],{"data":8518,"content":8519,"nodeType":87},{},[8520],{"data":8521,"marks":8522,"value":371,"nodeType":82},{},[],{"metadata":8524,"sys":8527,"fields":8532},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8530,"publishedVersion":62,"revision":44,"locale":29},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8533},{"url":387,"details":8534,"fileName":393,"contentType":394},{"size":389,"image":8535},{"width":391,"height":392},{"sys":8537,"fields":8540},{"id":8538,"createdAt":8539},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":8541,"slug":8542,"articleIntro":-1,"category":8543},"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",[8544],{"metadata":8545,"sys":8548,"fields":8555},{"tags":8546,"concepts":8547},[],[],{"space":8549,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8551,"publishedVersion":343,"revision":62,"contentType":8553,"locale":29},{"sys":8550},{"type":12,"linkType":13,"id":14},{"sys":8552},{"id":21,"type":12,"linkType":22},{"sys":8554},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8556,"metaTitle":353,"metaDescription":354,"mainTitle":8557,"subtitle":372,"heroImage":8572,"ctaButton":395,"ctaLink":396},[352],{"data":8558,"content":8559,"nodeType":74},{},[8560,8566],{"data":8561,"content":8562,"nodeType":78},{},[8563],{"data":8564,"marks":8565,"value":364,"nodeType":82},{},[],{"data":8567,"content":8568,"nodeType":87},{},[8569],{"data":8570,"marks":8571,"value":371,"nodeType":82},{},[],{"metadata":8573,"sys":8576,"fields":8581},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8579,"publishedVersion":62,"revision":44,"locale":29},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8582},{"url":387,"details":8583,"fileName":393,"contentType":394},{"size":389,"image":8584},{"width":391,"height":392},{"sys":8586,"fields":8589},{"id":8587,"createdAt":8588},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":8590,"slug":8591,"articleIntro":8590,"category":8592},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[8593],{"metadata":8594,"sys":8597,"fields":8604},{"tags":8595,"concepts":8596},[],[],{"space":8598,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8600,"publishedVersion":343,"revision":62,"contentType":8602,"locale":29},{"sys":8599},{"type":12,"linkType":13,"id":14},{"sys":8601},{"id":21,"type":12,"linkType":22},{"sys":8603},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8605,"metaTitle":353,"metaDescription":354,"mainTitle":8606,"subtitle":372,"heroImage":8621,"ctaButton":395,"ctaLink":396},[352],{"data":8607,"content":8608,"nodeType":74},{},[8609,8615],{"data":8610,"content":8611,"nodeType":78},{},[8612],{"data":8613,"marks":8614,"value":364,"nodeType":82},{},[],{"data":8616,"content":8617,"nodeType":87},{},[8618],{"data":8619,"marks":8620,"value":371,"nodeType":82},{},[],{"metadata":8622,"sys":8625,"fields":8630},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8628,"publishedVersion":62,"revision":44,"locale":29},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8631},{"url":387,"details":8632,"fileName":393,"contentType":394},{"size":389,"image":8633},{"width":391,"height":392},{"sys":8635,"fields":8638},{"id":8636,"createdAt":8637},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":8639,"slug":8640,"articleIntro":8639,"category":8641},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[8642],{"metadata":8643,"sys":8646,"fields":8653},{"tags":8644,"concepts":8645},[],[],{"space":8647,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8649,"publishedVersion":343,"revision":62,"contentType":8651,"locale":29},{"sys":8648},{"type":12,"linkType":13,"id":14},{"sys":8650},{"id":21,"type":12,"linkType":22},{"sys":8652},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8654,"metaTitle":353,"metaDescription":354,"mainTitle":8655,"subtitle":372,"heroImage":8670,"ctaButton":395,"ctaLink":396},[352],{"data":8656,"content":8657,"nodeType":74},{},[8658,8664],{"data":8659,"content":8660,"nodeType":78},{},[8661],{"data":8662,"marks":8663,"value":364,"nodeType":82},{},[],{"data":8665,"content":8666,"nodeType":87},{},[8667],{"data":8668,"marks":8669,"value":371,"nodeType":82},{},[],{"metadata":8671,"sys":8674,"fields":8679},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8677,"publishedVersion":62,"revision":44,"locale":29},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8680},{"url":387,"details":8681,"fileName":393,"contentType":394},{"size":389,"image":8682},{"width":391,"height":392},{"sys":8684,"fields":8687},{"id":8685,"createdAt":8686},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":8688,"slug":8689,"articleIntro":8688,"category":8690},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[8691],{"metadata":8692,"sys":8695,"fields":8702},{"tags":8693,"concepts":8694},[],[],{"space":8696,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8698,"publishedVersion":343,"revision":62,"contentType":8700,"locale":29},{"sys":8697},{"type":12,"linkType":13,"id":14},{"sys":8699},{"id":21,"type":12,"linkType":22},{"sys":8701},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8703,"metaTitle":353,"metaDescription":354,"mainTitle":8704,"subtitle":372,"heroImage":8719,"ctaButton":395,"ctaLink":396},[352],{"data":8705,"content":8706,"nodeType":74},{},[8707,8713],{"data":8708,"content":8709,"nodeType":78},{},[8710],{"data":8711,"marks":8712,"value":364,"nodeType":82},{},[],{"data":8714,"content":8715,"nodeType":87},{},[8716],{"data":8717,"marks":8718,"value":371,"nodeType":82},{},[],{"metadata":8720,"sys":8723,"fields":8728},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8726,"publishedVersion":62,"revision":44,"locale":29},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8729},{"url":387,"details":8730,"fileName":393,"contentType":394},{"size":389,"image":8731},{"width":391,"height":392},{"sys":8733,"fields":8736},{"id":8734,"createdAt":8735},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":8737,"slug":8738,"articleIntro":8737,"category":8739},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[8740],{"metadata":8741,"sys":8744,"fields":8751},{"tags":8742,"concepts":8743},[],[],{"space":8745,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8747,"publishedVersion":343,"revision":62,"contentType":8749,"locale":29},{"sys":8746},{"type":12,"linkType":13,"id":14},{"sys":8748},{"id":21,"type":12,"linkType":22},{"sys":8750},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8752,"metaTitle":353,"metaDescription":354,"mainTitle":8753,"subtitle":372,"heroImage":8768,"ctaButton":395,"ctaLink":396},[352],{"data":8754,"content":8755,"nodeType":74},{},[8756,8762],{"data":8757,"content":8758,"nodeType":78},{},[8759],{"data":8760,"marks":8761,"value":364,"nodeType":82},{},[],{"data":8763,"content":8764,"nodeType":87},{},[8765],{"data":8766,"marks":8767,"value":371,"nodeType":82},{},[],{"metadata":8769,"sys":8772,"fields":8777},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8775,"publishedVersion":62,"revision":44,"locale":29},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8778},{"url":387,"details":8779,"fileName":393,"contentType":394},{"size":389,"image":8780},{"width":391,"height":392},{"sys":8782,"fields":8785},{"id":8783,"createdAt":8784},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":8786,"slug":8787,"articleIntro":8786,"category":8788},"1688 - Intérêts courus","compte-1688-interets-courus",[8789],{"metadata":8790,"sys":8793,"fields":8800},{"tags":8791,"concepts":8792},[],[],{"space":8794,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8796,"publishedVersion":343,"revision":62,"contentType":8798,"locale":29},{"sys":8795},{"type":12,"linkType":13,"id":14},{"sys":8797},{"id":21,"type":12,"linkType":22},{"sys":8799},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8801,"metaTitle":353,"metaDescription":354,"mainTitle":8802,"subtitle":372,"heroImage":8817,"ctaButton":395,"ctaLink":396},[352],{"data":8803,"content":8804,"nodeType":74},{},[8805,8811],{"data":8806,"content":8807,"nodeType":78},{},[8808],{"data":8809,"marks":8810,"value":364,"nodeType":82},{},[],{"data":8812,"content":8813,"nodeType":87},{},[8814],{"data":8815,"marks":8816,"value":371,"nodeType":82},{},[],{"metadata":8818,"sys":8821,"fields":8826},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8824,"publishedVersion":62,"revision":44,"locale":29},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8827},{"url":387,"details":8828,"fileName":393,"contentType":394},{"size":389,"image":8829},{"width":391,"height":392},{"sys":8831,"fields":8834},{"id":8832,"createdAt":8833},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":8835,"slug":8836,"articleIntro":8835,"category":8837},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[8838],{"metadata":8839,"sys":8842,"fields":8849},{"tags":8840,"concepts":8841},[],[],{"space":8843,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8845,"publishedVersion":343,"revision":62,"contentType":8847,"locale":29},{"sys":8844},{"type":12,"linkType":13,"id":14},{"sys":8846},{"id":21,"type":12,"linkType":22},{"sys":8848},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8850,"metaTitle":353,"metaDescription":354,"mainTitle":8851,"subtitle":372,"heroImage":8866,"ctaButton":395,"ctaLink":396},[352],{"data":8852,"content":8853,"nodeType":74},{},[8854,8860],{"data":8855,"content":8856,"nodeType":78},{},[8857],{"data":8858,"marks":8859,"value":364,"nodeType":82},{},[],{"data":8861,"content":8862,"nodeType":87},{},[8863],{"data":8864,"marks":8865,"value":371,"nodeType":82},{},[],{"metadata":8867,"sys":8870,"fields":8875},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8873,"publishedVersion":62,"revision":44,"locale":29},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8876},{"url":387,"details":8877,"fileName":393,"contentType":394},{"size":389,"image":8878},{"width":391,"height":392},{"sys":8880,"fields":8883},{"id":8881,"createdAt":8882},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":8884,"slug":8885,"articleIntro":8884,"category":8886},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[8887],{"metadata":8888,"sys":8891,"fields":8898},{"tags":8889,"concepts":8890},[],[],{"space":8892,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8894,"publishedVersion":343,"revision":62,"contentType":8896,"locale":29},{"sys":8893},{"type":12,"linkType":13,"id":14},{"sys":8895},{"id":21,"type":12,"linkType":22},{"sys":8897},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8899,"metaTitle":353,"metaDescription":354,"mainTitle":8900,"subtitle":372,"heroImage":8915,"ctaButton":395,"ctaLink":396},[352],{"data":8901,"content":8902,"nodeType":74},{},[8903,8909],{"data":8904,"content":8905,"nodeType":78},{},[8906],{"data":8907,"marks":8908,"value":364,"nodeType":82},{},[],{"data":8910,"content":8911,"nodeType":87},{},[8912],{"data":8913,"marks":8914,"value":371,"nodeType":82},{},[],{"metadata":8916,"sys":8919,"fields":8924},{"tags":8917,"concepts":8918},[],[],{"space":8920,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8922,"publishedVersion":62,"revision":44,"locale":29},{"sys":8921},{"type":12,"linkType":13,"id":14},{"sys":8923},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8925},{"url":387,"details":8926,"fileName":393,"contentType":394},{"size":389,"image":8927},{"width":391,"height":392},{"sys":8929,"fields":8932},{"id":8930,"createdAt":8931},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":8933,"slug":8934,"articleIntro":8933,"category":8935},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[8936],{"metadata":8937,"sys":8940,"fields":8947},{"tags":8938,"concepts":8939},[],[],{"space":8941,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8943,"publishedVersion":343,"revision":62,"contentType":8945,"locale":29},{"sys":8942},{"type":12,"linkType":13,"id":14},{"sys":8944},{"id":21,"type":12,"linkType":22},{"sys":8946},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8948,"metaTitle":353,"metaDescription":354,"mainTitle":8949,"subtitle":372,"heroImage":8964,"ctaButton":395,"ctaLink":396},[352],{"data":8950,"content":8951,"nodeType":74},{},[8952,8958],{"data":8953,"content":8954,"nodeType":78},{},[8955],{"data":8956,"marks":8957,"value":364,"nodeType":82},{},[],{"data":8959,"content":8960,"nodeType":87},{},[8961],{"data":8962,"marks":8963,"value":371,"nodeType":82},{},[],{"metadata":8965,"sys":8968,"fields":8973},{"tags":8966,"concepts":8967},[],[],{"space":8969,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":8971,"publishedVersion":62,"revision":44,"locale":29},{"sys":8970},{"type":12,"linkType":13,"id":14},{"sys":8972},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":8974},{"url":387,"details":8975,"fileName":393,"contentType":394},{"size":389,"image":8976},{"width":391,"height":392},{"sys":8978,"fields":8981},{"id":8979,"createdAt":8980},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":8982,"slug":8983,"articleIntro":8982,"category":8984},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[8985],{"metadata":8986,"sys":8989,"fields":8996},{"tags":8987,"concepts":8988},[],[],{"space":8990,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":8992,"publishedVersion":343,"revision":62,"contentType":8994,"locale":29},{"sys":8991},{"type":12,"linkType":13,"id":14},{"sys":8993},{"id":21,"type":12,"linkType":22},{"sys":8995},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":8997,"metaTitle":353,"metaDescription":354,"mainTitle":8998,"subtitle":372,"heroImage":9013,"ctaButton":395,"ctaLink":396},[352],{"data":8999,"content":9000,"nodeType":74},{},[9001,9007],{"data":9002,"content":9003,"nodeType":78},{},[9004],{"data":9005,"marks":9006,"value":364,"nodeType":82},{},[],{"data":9008,"content":9009,"nodeType":87},{},[9010],{"data":9011,"marks":9012,"value":371,"nodeType":82},{},[],{"metadata":9014,"sys":9017,"fields":9022},{"tags":9015,"concepts":9016},[],[],{"space":9018,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9020,"publishedVersion":62,"revision":44,"locale":29},{"sys":9019},{"type":12,"linkType":13,"id":14},{"sys":9021},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9023},{"url":387,"details":9024,"fileName":393,"contentType":394},{"size":389,"image":9025},{"width":391,"height":392},{"sys":9027,"fields":9030},{"id":9028,"createdAt":9029},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":9031,"slug":9032,"articleIntro":9031,"category":9033},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[9034],{"metadata":9035,"sys":9038,"fields":9045},{"tags":9036,"concepts":9037},[],[],{"space":9039,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9041,"publishedVersion":343,"revision":62,"contentType":9043,"locale":29},{"sys":9040},{"type":12,"linkType":13,"id":14},{"sys":9042},{"id":21,"type":12,"linkType":22},{"sys":9044},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9046,"metaTitle":353,"metaDescription":354,"mainTitle":9047,"subtitle":372,"heroImage":9062,"ctaButton":395,"ctaLink":396},[352],{"data":9048,"content":9049,"nodeType":74},{},[9050,9056],{"data":9051,"content":9052,"nodeType":78},{},[9053],{"data":9054,"marks":9055,"value":364,"nodeType":82},{},[],{"data":9057,"content":9058,"nodeType":87},{},[9059],{"data":9060,"marks":9061,"value":371,"nodeType":82},{},[],{"metadata":9063,"sys":9066,"fields":9071},{"tags":9064,"concepts":9065},[],[],{"space":9067,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9069,"publishedVersion":62,"revision":44,"locale":29},{"sys":9068},{"type":12,"linkType":13,"id":14},{"sys":9070},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9072},{"url":387,"details":9073,"fileName":393,"contentType":394},{"size":389,"image":9074},{"width":391,"height":392},{"sys":9076,"fields":9079},{"id":9077,"createdAt":9078},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":9080,"slug":9081,"articleIntro":9080,"category":9082},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[9083],{"metadata":9084,"sys":9087,"fields":9094},{"tags":9085,"concepts":9086},[],[],{"space":9088,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9090,"publishedVersion":343,"revision":62,"contentType":9092,"locale":29},{"sys":9089},{"type":12,"linkType":13,"id":14},{"sys":9091},{"id":21,"type":12,"linkType":22},{"sys":9093},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9095,"metaTitle":353,"metaDescription":354,"mainTitle":9096,"subtitle":372,"heroImage":9111,"ctaButton":395,"ctaLink":396},[352],{"data":9097,"content":9098,"nodeType":74},{},[9099,9105],{"data":9100,"content":9101,"nodeType":78},{},[9102],{"data":9103,"marks":9104,"value":364,"nodeType":82},{},[],{"data":9106,"content":9107,"nodeType":87},{},[9108],{"data":9109,"marks":9110,"value":371,"nodeType":82},{},[],{"metadata":9112,"sys":9115,"fields":9120},{"tags":9113,"concepts":9114},[],[],{"space":9116,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9118,"publishedVersion":62,"revision":44,"locale":29},{"sys":9117},{"type":12,"linkType":13,"id":14},{"sys":9119},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9121},{"url":387,"details":9122,"fileName":393,"contentType":394},{"size":389,"image":9123},{"width":391,"height":392},{"sys":9125,"fields":9128},{"id":9126,"createdAt":9127},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":9129,"slug":9130,"articleIntro":-1,"category":9131},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[9132],{"metadata":9133,"sys":9136,"fields":9143},{"tags":9134,"concepts":9135},[],[],{"space":9137,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9139,"publishedVersion":343,"revision":62,"contentType":9141,"locale":29},{"sys":9138},{"type":12,"linkType":13,"id":14},{"sys":9140},{"id":21,"type":12,"linkType":22},{"sys":9142},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9144,"metaTitle":353,"metaDescription":354,"mainTitle":9145,"subtitle":372,"heroImage":9160,"ctaButton":395,"ctaLink":396},[352],{"data":9146,"content":9147,"nodeType":74},{},[9148,9154],{"data":9149,"content":9150,"nodeType":78},{},[9151],{"data":9152,"marks":9153,"value":364,"nodeType":82},{},[],{"data":9155,"content":9156,"nodeType":87},{},[9157],{"data":9158,"marks":9159,"value":371,"nodeType":82},{},[],{"metadata":9161,"sys":9164,"fields":9169},{"tags":9162,"concepts":9163},[],[],{"space":9165,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9167,"publishedVersion":62,"revision":44,"locale":29},{"sys":9166},{"type":12,"linkType":13,"id":14},{"sys":9168},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9170},{"url":387,"details":9171,"fileName":393,"contentType":394},{"size":389,"image":9172},{"width":391,"height":392},{"sys":9174,"fields":9177},{"id":9175,"createdAt":9176},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":9178,"slug":9179,"articleIntro":-1,"category":9180},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[9181],{"metadata":9182,"sys":9185,"fields":9192},{"tags":9183,"concepts":9184},[],[],{"space":9186,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9188,"publishedVersion":343,"revision":62,"contentType":9190,"locale":29},{"sys":9187},{"type":12,"linkType":13,"id":14},{"sys":9189},{"id":21,"type":12,"linkType":22},{"sys":9191},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9193,"metaTitle":353,"metaDescription":354,"mainTitle":9194,"subtitle":372,"heroImage":9209,"ctaButton":395,"ctaLink":396},[352],{"data":9195,"content":9196,"nodeType":74},{},[9197,9203],{"data":9198,"content":9199,"nodeType":78},{},[9200],{"data":9201,"marks":9202,"value":364,"nodeType":82},{},[],{"data":9204,"content":9205,"nodeType":87},{},[9206],{"data":9207,"marks":9208,"value":371,"nodeType":82},{},[],{"metadata":9210,"sys":9213,"fields":9218},{"tags":9211,"concepts":9212},[],[],{"space":9214,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9216,"publishedVersion":62,"revision":44,"locale":29},{"sys":9215},{"type":12,"linkType":13,"id":14},{"sys":9217},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9219},{"url":387,"details":9220,"fileName":393,"contentType":394},{"size":389,"image":9221},{"width":391,"height":392},{"sys":9223,"fields":9226},{"id":9224,"createdAt":9225},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9227,"slug":9228,"articleIntro":-1,"category":9229},"Compte 512 - Banques","compte-512-banques",[9230],{"metadata":9231,"sys":9234,"fields":9241},{"tags":9232,"concepts":9233},[],[],{"space":9235,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9237,"publishedVersion":343,"revision":62,"contentType":9239,"locale":29},{"sys":9236},{"type":12,"linkType":13,"id":14},{"sys":9238},{"id":21,"type":12,"linkType":22},{"sys":9240},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9242,"metaTitle":353,"metaDescription":354,"mainTitle":9243,"subtitle":372,"heroImage":9258,"ctaButton":395,"ctaLink":396},[352],{"data":9244,"content":9245,"nodeType":74},{},[9246,9252],{"data":9247,"content":9248,"nodeType":78},{},[9249],{"data":9250,"marks":9251,"value":364,"nodeType":82},{},[],{"data":9253,"content":9254,"nodeType":87},{},[9255],{"data":9256,"marks":9257,"value":371,"nodeType":82},{},[],{"metadata":9259,"sys":9262,"fields":9267},{"tags":9260,"concepts":9261},[],[],{"space":9263,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9265,"publishedVersion":62,"revision":44,"locale":29},{"sys":9264},{"type":12,"linkType":13,"id":14},{"sys":9266},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9268},{"url":387,"details":9269,"fileName":393,"contentType":394},{"size":389,"image":9270},{"width":391,"height":392},{"sys":9272,"fields":9275},{"id":9273,"createdAt":9274},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":9276,"slug":9277,"articleIntro":9276,"category":9278},"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",[9279],{"metadata":9280,"sys":9283,"fields":9290},{"tags":9281,"concepts":9282},[],[],{"space":9284,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9286,"publishedVersion":343,"revision":62,"contentType":9288,"locale":29},{"sys":9285},{"type":12,"linkType":13,"id":14},{"sys":9287},{"id":21,"type":12,"linkType":22},{"sys":9289},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9291,"metaTitle":353,"metaDescription":354,"mainTitle":9292,"subtitle":372,"heroImage":9307,"ctaButton":395,"ctaLink":396},[352],{"data":9293,"content":9294,"nodeType":74},{},[9295,9301],{"data":9296,"content":9297,"nodeType":78},{},[9298],{"data":9299,"marks":9300,"value":364,"nodeType":82},{},[],{"data":9302,"content":9303,"nodeType":87},{},[9304],{"data":9305,"marks":9306,"value":371,"nodeType":82},{},[],{"metadata":9308,"sys":9311,"fields":9316},{"tags":9309,"concepts":9310},[],[],{"space":9312,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9314,"publishedVersion":62,"revision":44,"locale":29},{"sys":9313},{"type":12,"linkType":13,"id":14},{"sys":9315},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9317},{"url":387,"details":9318,"fileName":393,"contentType":394},{"size":389,"image":9319},{"width":391,"height":392},{"sys":9321,"fields":9324},{"id":9322,"createdAt":9323},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":9325,"slug":9326,"articleIntro":9325,"category":9327},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[9328],{"metadata":9329,"sys":9332,"fields":9339},{"tags":9330,"concepts":9331},[],[],{"space":9333,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9335,"publishedVersion":343,"revision":62,"contentType":9337,"locale":29},{"sys":9334},{"type":12,"linkType":13,"id":14},{"sys":9336},{"id":21,"type":12,"linkType":22},{"sys":9338},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9340,"metaTitle":353,"metaDescription":354,"mainTitle":9341,"subtitle":372,"heroImage":9356,"ctaButton":395,"ctaLink":396},[352],{"data":9342,"content":9343,"nodeType":74},{},[9344,9350],{"data":9345,"content":9346,"nodeType":78},{},[9347],{"data":9348,"marks":9349,"value":364,"nodeType":82},{},[],{"data":9351,"content":9352,"nodeType":87},{},[9353],{"data":9354,"marks":9355,"value":371,"nodeType":82},{},[],{"metadata":9357,"sys":9360,"fields":9365},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9363,"publishedVersion":62,"revision":44,"locale":29},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9366},{"url":387,"details":9367,"fileName":393,"contentType":394},{"size":389,"image":9368},{"width":391,"height":392},{"sys":9370,"fields":9373},{"id":9371,"createdAt":9372},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":9374,"slug":9375,"articleIntro":9374,"category":9376},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[9377],{"metadata":9378,"sys":9381,"fields":9388},{"tags":9379,"concepts":9380},[],[],{"space":9382,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9384,"publishedVersion":343,"revision":62,"contentType":9386,"locale":29},{"sys":9383},{"type":12,"linkType":13,"id":14},{"sys":9385},{"id":21,"type":12,"linkType":22},{"sys":9387},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9389,"metaTitle":353,"metaDescription":354,"mainTitle":9390,"subtitle":372,"heroImage":9405,"ctaButton":395,"ctaLink":396},[352],{"data":9391,"content":9392,"nodeType":74},{},[9393,9399],{"data":9394,"content":9395,"nodeType":78},{},[9396],{"data":9397,"marks":9398,"value":364,"nodeType":82},{},[],{"data":9400,"content":9401,"nodeType":87},{},[9402],{"data":9403,"marks":9404,"value":371,"nodeType":82},{},[],{"metadata":9406,"sys":9409,"fields":9414},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9412,"publishedVersion":62,"revision":44,"locale":29},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9415},{"url":387,"details":9416,"fileName":393,"contentType":394},{"size":389,"image":9417},{"width":391,"height":392},{"sys":9419,"fields":9422},{"id":9420,"createdAt":9421},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":9423,"slug":9424,"articleIntro":9423,"category":9425},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[9426],{"metadata":9427,"sys":9430,"fields":9437},{"tags":9428,"concepts":9429},[],[],{"space":9431,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9433,"publishedVersion":343,"revision":62,"contentType":9435,"locale":29},{"sys":9432},{"type":12,"linkType":13,"id":14},{"sys":9434},{"id":21,"type":12,"linkType":22},{"sys":9436},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9438,"metaTitle":353,"metaDescription":354,"mainTitle":9439,"subtitle":372,"heroImage":9454,"ctaButton":395,"ctaLink":396},[352],{"data":9440,"content":9441,"nodeType":74},{},[9442,9448],{"data":9443,"content":9444,"nodeType":78},{},[9445],{"data":9446,"marks":9447,"value":364,"nodeType":82},{},[],{"data":9449,"content":9450,"nodeType":87},{},[9451],{"data":9452,"marks":9453,"value":371,"nodeType":82},{},[],{"metadata":9455,"sys":9458,"fields":9463},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9461,"publishedVersion":62,"revision":44,"locale":29},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9464},{"url":387,"details":9465,"fileName":393,"contentType":394},{"size":389,"image":9466},{"width":391,"height":392},{"sys":9468,"fields":9471},{"id":9469,"createdAt":9470},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":9472,"slug":9473,"articleIntro":-1,"category":9474},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[9475],{"metadata":9476,"sys":9479,"fields":9486},{"tags":9477,"concepts":9478},[],[],{"space":9480,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9482,"publishedVersion":343,"revision":62,"contentType":9484,"locale":29},{"sys":9481},{"type":12,"linkType":13,"id":14},{"sys":9483},{"id":21,"type":12,"linkType":22},{"sys":9485},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9487,"metaTitle":353,"metaDescription":354,"mainTitle":9488,"subtitle":372,"heroImage":9503,"ctaButton":395,"ctaLink":396},[352],{"data":9489,"content":9490,"nodeType":74},{},[9491,9497],{"data":9492,"content":9493,"nodeType":78},{},[9494],{"data":9495,"marks":9496,"value":364,"nodeType":82},{},[],{"data":9498,"content":9499,"nodeType":87},{},[9500],{"data":9501,"marks":9502,"value":371,"nodeType":82},{},[],{"metadata":9504,"sys":9507,"fields":9512},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9510,"publishedVersion":62,"revision":44,"locale":29},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9513},{"url":387,"details":9514,"fileName":393,"contentType":394},{"size":389,"image":9515},{"width":391,"height":392},{"sys":9517,"fields":9518},{"id":15,"createdAt":17},{"title":31,"slug":328,"articleIntro":31,"category":9519},[9520],{"metadata":9521,"sys":9524,"fields":9531},{"tags":9522,"concepts":9523},[],[],{"space":9525,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9527,"publishedVersion":343,"revision":62,"contentType":9529,"locale":29},{"sys":9526},{"type":12,"linkType":13,"id":14},{"sys":9528},{"id":21,"type":12,"linkType":22},{"sys":9530},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9532,"metaTitle":353,"metaDescription":354,"mainTitle":9533,"subtitle":372,"heroImage":9548,"ctaButton":395,"ctaLink":396},[352],{"data":9534,"content":9535,"nodeType":74},{},[9536,9542],{"data":9537,"content":9538,"nodeType":78},{},[9539],{"data":9540,"marks":9541,"value":364,"nodeType":82},{},[],{"data":9543,"content":9544,"nodeType":87},{},[9545],{"data":9546,"marks":9547,"value":371,"nodeType":82},{},[],{"metadata":9549,"sys":9552,"fields":9557},{"tags":9550,"concepts":9551},[],[],{"space":9553,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9555,"publishedVersion":62,"revision":44,"locale":29},{"sys":9554},{"type":12,"linkType":13,"id":14},{"sys":9556},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9558},{"url":387,"details":9559,"fileName":393,"contentType":394},{"size":389,"image":9560},{"width":391,"height":392},{"sys":9562,"fields":9565},{"id":9563,"createdAt":9564},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":9566,"slug":9567,"articleIntro":9566,"category":9568},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[9569],{"metadata":9570,"sys":9573,"fields":9580},{"tags":9571,"concepts":9572},[],[],{"space":9574,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9576,"publishedVersion":343,"revision":62,"contentType":9578,"locale":29},{"sys":9575},{"type":12,"linkType":13,"id":14},{"sys":9577},{"id":21,"type":12,"linkType":22},{"sys":9579},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9581,"metaTitle":353,"metaDescription":354,"mainTitle":9582,"subtitle":372,"heroImage":9597,"ctaButton":395,"ctaLink":396},[352],{"data":9583,"content":9584,"nodeType":74},{},[9585,9591],{"data":9586,"content":9587,"nodeType":78},{},[9588],{"data":9589,"marks":9590,"value":364,"nodeType":82},{},[],{"data":9592,"content":9593,"nodeType":87},{},[9594],{"data":9595,"marks":9596,"value":371,"nodeType":82},{},[],{"metadata":9598,"sys":9601,"fields":9606},{"tags":9599,"concepts":9600},[],[],{"space":9602,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9604,"publishedVersion":62,"revision":44,"locale":29},{"sys":9603},{"type":12,"linkType":13,"id":14},{"sys":9605},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9607},{"url":387,"details":9608,"fileName":393,"contentType":394},{"size":389,"image":9609},{"width":391,"height":392},{"sys":9611,"fields":9614},{"id":9612,"createdAt":9613},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":9615,"slug":9616,"articleIntro":9615,"category":9617},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[9618],{"metadata":9619,"sys":9622,"fields":9629},{"tags":9620,"concepts":9621},[],[],{"space":9623,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9625,"publishedVersion":343,"revision":62,"contentType":9627,"locale":29},{"sys":9624},{"type":12,"linkType":13,"id":14},{"sys":9626},{"id":21,"type":12,"linkType":22},{"sys":9628},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9630,"metaTitle":353,"metaDescription":354,"mainTitle":9631,"subtitle":372,"heroImage":9646,"ctaButton":395,"ctaLink":396},[352],{"data":9632,"content":9633,"nodeType":74},{},[9634,9640],{"data":9635,"content":9636,"nodeType":78},{},[9637],{"data":9638,"marks":9639,"value":364,"nodeType":82},{},[],{"data":9641,"content":9642,"nodeType":87},{},[9643],{"data":9644,"marks":9645,"value":371,"nodeType":82},{},[],{"metadata":9647,"sys":9650,"fields":9655},{"tags":9648,"concepts":9649},[],[],{"space":9651,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9653,"publishedVersion":62,"revision":44,"locale":29},{"sys":9652},{"type":12,"linkType":13,"id":14},{"sys":9654},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9656},{"url":387,"details":9657,"fileName":393,"contentType":394},{"size":389,"image":9658},{"width":391,"height":392},{"sys":9660,"fields":9663},{"id":9661,"createdAt":9662},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":9664,"slug":9665,"articleIntro":9664,"category":9666},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[9667],{"metadata":9668,"sys":9671,"fields":9678},{"tags":9669,"concepts":9670},[],[],{"space":9672,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9674,"publishedVersion":343,"revision":62,"contentType":9676,"locale":29},{"sys":9673},{"type":12,"linkType":13,"id":14},{"sys":9675},{"id":21,"type":12,"linkType":22},{"sys":9677},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9679,"metaTitle":353,"metaDescription":354,"mainTitle":9680,"subtitle":372,"heroImage":9695,"ctaButton":395,"ctaLink":396},[352],{"data":9681,"content":9682,"nodeType":74},{},[9683,9689],{"data":9684,"content":9685,"nodeType":78},{},[9686],{"data":9687,"marks":9688,"value":364,"nodeType":82},{},[],{"data":9690,"content":9691,"nodeType":87},{},[9692],{"data":9693,"marks":9694,"value":371,"nodeType":82},{},[],{"metadata":9696,"sys":9699,"fields":9704},{"tags":9697,"concepts":9698},[],[],{"space":9700,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9702,"publishedVersion":62,"revision":44,"locale":29},{"sys":9701},{"type":12,"linkType":13,"id":14},{"sys":9703},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9705},{"url":387,"details":9706,"fileName":393,"contentType":394},{"size":389,"image":9707},{"width":391,"height":392},{"sys":9709,"fields":9712},{"id":9710,"createdAt":9711},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":9713,"slug":9714,"articleIntro":-1,"category":9715},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[9716],{"metadata":9717,"sys":9720,"fields":9727},{"tags":9718,"concepts":9719},[],[],{"space":9721,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9723,"publishedVersion":343,"revision":62,"contentType":9725,"locale":29},{"sys":9722},{"type":12,"linkType":13,"id":14},{"sys":9724},{"id":21,"type":12,"linkType":22},{"sys":9726},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9728,"metaTitle":353,"metaDescription":354,"mainTitle":9729,"subtitle":372,"heroImage":9744,"ctaButton":395,"ctaLink":396},[352],{"data":9730,"content":9731,"nodeType":74},{},[9732,9738],{"data":9733,"content":9734,"nodeType":78},{},[9735],{"data":9736,"marks":9737,"value":364,"nodeType":82},{},[],{"data":9739,"content":9740,"nodeType":87},{},[9741],{"data":9742,"marks":9743,"value":371,"nodeType":82},{},[],{"metadata":9745,"sys":9748,"fields":9753},{"tags":9746,"concepts":9747},[],[],{"space":9749,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9751,"publishedVersion":62,"revision":44,"locale":29},{"sys":9750},{"type":12,"linkType":13,"id":14},{"sys":9752},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9754},{"url":387,"details":9755,"fileName":393,"contentType":394},{"size":389,"image":9756},{"width":391,"height":392},{"sys":9758,"fields":9761},{"id":9759,"createdAt":9760},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":9762,"slug":9763,"articleIntro":9762,"category":9764},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[9765],{"metadata":9766,"sys":9769,"fields":9776},{"tags":9767,"concepts":9768},[],[],{"space":9770,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9772,"publishedVersion":343,"revision":62,"contentType":9774,"locale":29},{"sys":9771},{"type":12,"linkType":13,"id":14},{"sys":9773},{"id":21,"type":12,"linkType":22},{"sys":9775},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9777,"metaTitle":353,"metaDescription":354,"mainTitle":9778,"subtitle":372,"heroImage":9793,"ctaButton":395,"ctaLink":396},[352],{"data":9779,"content":9780,"nodeType":74},{},[9781,9787],{"data":9782,"content":9783,"nodeType":78},{},[9784],{"data":9785,"marks":9786,"value":364,"nodeType":82},{},[],{"data":9788,"content":9789,"nodeType":87},{},[9790],{"data":9791,"marks":9792,"value":371,"nodeType":82},{},[],{"metadata":9794,"sys":9797,"fields":9802},{"tags":9795,"concepts":9796},[],[],{"space":9798,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9800,"publishedVersion":62,"revision":44,"locale":29},{"sys":9799},{"type":12,"linkType":13,"id":14},{"sys":9801},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9803},{"url":387,"details":9804,"fileName":393,"contentType":394},{"size":389,"image":9805},{"width":391,"height":392},{"sys":9807,"fields":9810},{"id":9808,"createdAt":9809},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":9811,"slug":9812,"articleIntro":9811,"category":9813},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[9814],{"metadata":9815,"sys":9818,"fields":9825},{"tags":9816,"concepts":9817},[],[],{"space":9819,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9821,"publishedVersion":343,"revision":62,"contentType":9823,"locale":29},{"sys":9820},{"type":12,"linkType":13,"id":14},{"sys":9822},{"id":21,"type":12,"linkType":22},{"sys":9824},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9826,"metaTitle":353,"metaDescription":354,"mainTitle":9827,"subtitle":372,"heroImage":9842,"ctaButton":395,"ctaLink":396},[352],{"data":9828,"content":9829,"nodeType":74},{},[9830,9836],{"data":9831,"content":9832,"nodeType":78},{},[9833],{"data":9834,"marks":9835,"value":364,"nodeType":82},{},[],{"data":9837,"content":9838,"nodeType":87},{},[9839],{"data":9840,"marks":9841,"value":371,"nodeType":82},{},[],{"metadata":9843,"sys":9846,"fields":9851},{"tags":9844,"concepts":9845},[],[],{"space":9847,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9849,"publishedVersion":62,"revision":44,"locale":29},{"sys":9848},{"type":12,"linkType":13,"id":14},{"sys":9850},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9852},{"url":387,"details":9853,"fileName":393,"contentType":394},{"size":389,"image":9854},{"width":391,"height":392},{"sys":9856,"fields":9859},{"id":9857,"createdAt":9858},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":9860,"slug":9861,"articleIntro":9860,"category":9862},"Compte 211 - Terrains","compte-211-terrains",[9863],{"metadata":9864,"sys":9867,"fields":9874},{"tags":9865,"concepts":9866},[],[],{"space":9868,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9870,"publishedVersion":343,"revision":62,"contentType":9872,"locale":29},{"sys":9869},{"type":12,"linkType":13,"id":14},{"sys":9871},{"id":21,"type":12,"linkType":22},{"sys":9873},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9875,"metaTitle":353,"metaDescription":354,"mainTitle":9876,"subtitle":372,"heroImage":9891,"ctaButton":395,"ctaLink":396},[352],{"data":9877,"content":9878,"nodeType":74},{},[9879,9885],{"data":9880,"content":9881,"nodeType":78},{},[9882],{"data":9883,"marks":9884,"value":364,"nodeType":82},{},[],{"data":9886,"content":9887,"nodeType":87},{},[9888],{"data":9889,"marks":9890,"value":371,"nodeType":82},{},[],{"metadata":9892,"sys":9895,"fields":9900},{"tags":9893,"concepts":9894},[],[],{"space":9896,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9898,"publishedVersion":62,"revision":44,"locale":29},{"sys":9897},{"type":12,"linkType":13,"id":14},{"sys":9899},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9901},{"url":387,"details":9902,"fileName":393,"contentType":394},{"size":389,"image":9903},{"width":391,"height":392},{"sys":9905,"fields":9908},{"id":9906,"createdAt":9907},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":9909,"slug":9910,"articleIntro":9909,"category":9911},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[9912],{"metadata":9913,"sys":9916,"fields":9923},{"tags":9914,"concepts":9915},[],[],{"space":9917,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9919,"publishedVersion":343,"revision":62,"contentType":9921,"locale":29},{"sys":9918},{"type":12,"linkType":13,"id":14},{"sys":9920},{"id":21,"type":12,"linkType":22},{"sys":9922},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9924,"metaTitle":353,"metaDescription":354,"mainTitle":9925,"subtitle":372,"heroImage":9940,"ctaButton":395,"ctaLink":396},[352],{"data":9926,"content":9927,"nodeType":74},{},[9928,9934],{"data":9929,"content":9930,"nodeType":78},{},[9931],{"data":9932,"marks":9933,"value":364,"nodeType":82},{},[],{"data":9935,"content":9936,"nodeType":87},{},[9937],{"data":9938,"marks":9939,"value":371,"nodeType":82},{},[],{"metadata":9941,"sys":9944,"fields":9949},{"tags":9942,"concepts":9943},[],[],{"space":9945,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9947,"publishedVersion":62,"revision":44,"locale":29},{"sys":9946},{"type":12,"linkType":13,"id":14},{"sys":9948},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9950},{"url":387,"details":9951,"fileName":393,"contentType":394},{"size":389,"image":9952},{"width":391,"height":392},{"sys":9954,"fields":9957},{"id":9955,"createdAt":9956},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":9958,"slug":9959,"articleIntro":9958,"category":9960},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[9961],{"metadata":9962,"sys":9965,"fields":9972},{"tags":9963,"concepts":9964},[],[],{"space":9966,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":9968,"publishedVersion":343,"revision":62,"contentType":9970,"locale":29},{"sys":9967},{"type":12,"linkType":13,"id":14},{"sys":9969},{"id":21,"type":12,"linkType":22},{"sys":9971},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":9973,"metaTitle":353,"metaDescription":354,"mainTitle":9974,"subtitle":372,"heroImage":9989,"ctaButton":395,"ctaLink":396},[352],{"data":9975,"content":9976,"nodeType":74},{},[9977,9983],{"data":9978,"content":9979,"nodeType":78},{},[9980],{"data":9981,"marks":9982,"value":364,"nodeType":82},{},[],{"data":9984,"content":9985,"nodeType":87},{},[9986],{"data":9987,"marks":9988,"value":371,"nodeType":82},{},[],{"metadata":9990,"sys":9993,"fields":9998},{"tags":9991,"concepts":9992},[],[],{"space":9994,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":9996,"publishedVersion":62,"revision":44,"locale":29},{"sys":9995},{"type":12,"linkType":13,"id":14},{"sys":9997},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":9999},{"url":387,"details":10000,"fileName":393,"contentType":394},{"size":389,"image":10001},{"width":391,"height":392},{"sys":10003,"fields":10006},{"id":10004,"createdAt":10005},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":10007,"slug":10008,"articleIntro":-1,"category":10009},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[10010],{"metadata":10011,"sys":10014,"fields":10021},{"tags":10012,"concepts":10013},[],[],{"space":10015,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10017,"publishedVersion":343,"revision":62,"contentType":10019,"locale":29},{"sys":10016},{"type":12,"linkType":13,"id":14},{"sys":10018},{"id":21,"type":12,"linkType":22},{"sys":10020},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10022,"metaTitle":353,"metaDescription":354,"mainTitle":10023,"subtitle":372,"heroImage":10038,"ctaButton":395,"ctaLink":396},[352],{"data":10024,"content":10025,"nodeType":74},{},[10026,10032],{"data":10027,"content":10028,"nodeType":78},{},[10029],{"data":10030,"marks":10031,"value":364,"nodeType":82},{},[],{"data":10033,"content":10034,"nodeType":87},{},[10035],{"data":10036,"marks":10037,"value":371,"nodeType":82},{},[],{"metadata":10039,"sys":10042,"fields":10047},{"tags":10040,"concepts":10041},[],[],{"space":10043,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10045,"publishedVersion":62,"revision":44,"locale":29},{"sys":10044},{"type":12,"linkType":13,"id":14},{"sys":10046},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10048},{"url":387,"details":10049,"fileName":393,"contentType":394},{"size":389,"image":10050},{"width":391,"height":392},{"sys":10052,"fields":10055},{"id":10053,"createdAt":10054},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":10056,"slug":10057,"articleIntro":10056,"category":10058},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[10059],{"metadata":10060,"sys":10063,"fields":10070},{"tags":10061,"concepts":10062},[],[],{"space":10064,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10066,"publishedVersion":343,"revision":62,"contentType":10068,"locale":29},{"sys":10065},{"type":12,"linkType":13,"id":14},{"sys":10067},{"id":21,"type":12,"linkType":22},{"sys":10069},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10071,"metaTitle":353,"metaDescription":354,"mainTitle":10072,"subtitle":372,"heroImage":10087,"ctaButton":395,"ctaLink":396},[352],{"data":10073,"content":10074,"nodeType":74},{},[10075,10081],{"data":10076,"content":10077,"nodeType":78},{},[10078],{"data":10079,"marks":10080,"value":364,"nodeType":82},{},[],{"data":10082,"content":10083,"nodeType":87},{},[10084],{"data":10085,"marks":10086,"value":371,"nodeType":82},{},[],{"metadata":10088,"sys":10091,"fields":10096},{"tags":10089,"concepts":10090},[],[],{"space":10092,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10094,"publishedVersion":62,"revision":44,"locale":29},{"sys":10093},{"type":12,"linkType":13,"id":14},{"sys":10095},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10097},{"url":387,"details":10098,"fileName":393,"contentType":394},{"size":389,"image":10099},{"width":391,"height":392},{"sys":10101,"fields":10104},{"id":10102,"createdAt":10103},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":10105,"slug":10106,"articleIntro":10105,"category":10107},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[10108],{"metadata":10109,"sys":10112,"fields":10119},{"tags":10110,"concepts":10111},[],[],{"space":10113,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10115,"publishedVersion":343,"revision":62,"contentType":10117,"locale":29},{"sys":10114},{"type":12,"linkType":13,"id":14},{"sys":10116},{"id":21,"type":12,"linkType":22},{"sys":10118},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10120,"metaTitle":353,"metaDescription":354,"mainTitle":10121,"subtitle":372,"heroImage":10136,"ctaButton":395,"ctaLink":396},[352],{"data":10122,"content":10123,"nodeType":74},{},[10124,10130],{"data":10125,"content":10126,"nodeType":78},{},[10127],{"data":10128,"marks":10129,"value":364,"nodeType":82},{},[],{"data":10131,"content":10132,"nodeType":87},{},[10133],{"data":10134,"marks":10135,"value":371,"nodeType":82},{},[],{"metadata":10137,"sys":10140,"fields":10145},{"tags":10138,"concepts":10139},[],[],{"space":10141,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10143,"publishedVersion":62,"revision":44,"locale":29},{"sys":10142},{"type":12,"linkType":13,"id":14},{"sys":10144},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10146},{"url":387,"details":10147,"fileName":393,"contentType":394},{"size":389,"image":10148},{"width":391,"height":392},{"sys":10150,"fields":10153},{"id":10151,"createdAt":10152},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":10154,"slug":10155,"articleIntro":10154,"category":10156},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[10157],{"metadata":10158,"sys":10161,"fields":10168},{"tags":10159,"concepts":10160},[],[],{"space":10162,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10164,"publishedVersion":343,"revision":62,"contentType":10166,"locale":29},{"sys":10163},{"type":12,"linkType":13,"id":14},{"sys":10165},{"id":21,"type":12,"linkType":22},{"sys":10167},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10169,"metaTitle":353,"metaDescription":354,"mainTitle":10170,"subtitle":372,"heroImage":10185,"ctaButton":395,"ctaLink":396},[352],{"data":10171,"content":10172,"nodeType":74},{},[10173,10179],{"data":10174,"content":10175,"nodeType":78},{},[10176],{"data":10177,"marks":10178,"value":364,"nodeType":82},{},[],{"data":10180,"content":10181,"nodeType":87},{},[10182],{"data":10183,"marks":10184,"value":371,"nodeType":82},{},[],{"metadata":10186,"sys":10189,"fields":10194},{"tags":10187,"concepts":10188},[],[],{"space":10190,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10192,"publishedVersion":62,"revision":44,"locale":29},{"sys":10191},{"type":12,"linkType":13,"id":14},{"sys":10193},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10195},{"url":387,"details":10196,"fileName":393,"contentType":394},{"size":389,"image":10197},{"width":391,"height":392},{"sys":10199,"fields":10202},{"id":10200,"createdAt":10201},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":10203,"slug":10204,"articleIntro":10203,"category":10205},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[10206],{"metadata":10207,"sys":10210,"fields":10217},{"tags":10208,"concepts":10209},[],[],{"space":10211,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10213,"publishedVersion":343,"revision":62,"contentType":10215,"locale":29},{"sys":10212},{"type":12,"linkType":13,"id":14},{"sys":10214},{"id":21,"type":12,"linkType":22},{"sys":10216},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10218,"metaTitle":353,"metaDescription":354,"mainTitle":10219,"subtitle":372,"heroImage":10234,"ctaButton":395,"ctaLink":396},[352],{"data":10220,"content":10221,"nodeType":74},{},[10222,10228],{"data":10223,"content":10224,"nodeType":78},{},[10225],{"data":10226,"marks":10227,"value":364,"nodeType":82},{},[],{"data":10229,"content":10230,"nodeType":87},{},[10231],{"data":10232,"marks":10233,"value":371,"nodeType":82},{},[],{"metadata":10235,"sys":10238,"fields":10243},{"tags":10236,"concepts":10237},[],[],{"space":10239,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10241,"publishedVersion":62,"revision":44,"locale":29},{"sys":10240},{"type":12,"linkType":13,"id":14},{"sys":10242},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10244},{"url":387,"details":10245,"fileName":393,"contentType":394},{"size":389,"image":10246},{"width":391,"height":392},{"sys":10248,"fields":10251},{"id":10249,"createdAt":10250},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":10252,"slug":10253,"articleIntro":-1,"category":10254},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[10255],{"metadata":10256,"sys":10259,"fields":10266},{"tags":10257,"concepts":10258},[],[],{"space":10260,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10262,"publishedVersion":343,"revision":62,"contentType":10264,"locale":29},{"sys":10261},{"type":12,"linkType":13,"id":14},{"sys":10263},{"id":21,"type":12,"linkType":22},{"sys":10265},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10267,"metaTitle":353,"metaDescription":354,"mainTitle":10268,"subtitle":372,"heroImage":10283,"ctaButton":395,"ctaLink":396},[352],{"data":10269,"content":10270,"nodeType":74},{},[10271,10277],{"data":10272,"content":10273,"nodeType":78},{},[10274],{"data":10275,"marks":10276,"value":364,"nodeType":82},{},[],{"data":10278,"content":10279,"nodeType":87},{},[10280],{"data":10281,"marks":10282,"value":371,"nodeType":82},{},[],{"metadata":10284,"sys":10287,"fields":10292},{"tags":10285,"concepts":10286},[],[],{"space":10288,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10290,"publishedVersion":62,"revision":44,"locale":29},{"sys":10289},{"type":12,"linkType":13,"id":14},{"sys":10291},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10293},{"url":387,"details":10294,"fileName":393,"contentType":394},{"size":389,"image":10295},{"width":391,"height":392},{"sys":10297,"fields":10300},{"id":10298,"createdAt":10299},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":10301,"slug":10302,"articleIntro":10301,"category":10303},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[10304],{"metadata":10305,"sys":10308,"fields":10315},{"tags":10306,"concepts":10307},[],[],{"space":10309,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10311,"publishedVersion":343,"revision":62,"contentType":10313,"locale":29},{"sys":10310},{"type":12,"linkType":13,"id":14},{"sys":10312},{"id":21,"type":12,"linkType":22},{"sys":10314},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10316,"metaTitle":353,"metaDescription":354,"mainTitle":10317,"subtitle":372,"heroImage":10332,"ctaButton":395,"ctaLink":396},[352],{"data":10318,"content":10319,"nodeType":74},{},[10320,10326],{"data":10321,"content":10322,"nodeType":78},{},[10323],{"data":10324,"marks":10325,"value":364,"nodeType":82},{},[],{"data":10327,"content":10328,"nodeType":87},{},[10329],{"data":10330,"marks":10331,"value":371,"nodeType":82},{},[],{"metadata":10333,"sys":10336,"fields":10341},{"tags":10334,"concepts":10335},[],[],{"space":10337,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10339,"publishedVersion":62,"revision":44,"locale":29},{"sys":10338},{"type":12,"linkType":13,"id":14},{"sys":10340},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10342},{"url":387,"details":10343,"fileName":393,"contentType":394},{"size":389,"image":10344},{"width":391,"height":392},{"sys":10346,"fields":10349},{"id":10347,"createdAt":10348},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":10350,"slug":10351,"articleIntro":10350,"category":10352},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[10353],{"metadata":10354,"sys":10357,"fields":10364},{"tags":10355,"concepts":10356},[],[],{"space":10358,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10360,"publishedVersion":343,"revision":62,"contentType":10362,"locale":29},{"sys":10359},{"type":12,"linkType":13,"id":14},{"sys":10361},{"id":21,"type":12,"linkType":22},{"sys":10363},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10365,"metaTitle":353,"metaDescription":354,"mainTitle":10366,"subtitle":372,"heroImage":10381,"ctaButton":395,"ctaLink":396},[352],{"data":10367,"content":10368,"nodeType":74},{},[10369,10375],{"data":10370,"content":10371,"nodeType":78},{},[10372],{"data":10373,"marks":10374,"value":364,"nodeType":82},{},[],{"data":10376,"content":10377,"nodeType":87},{},[10378],{"data":10379,"marks":10380,"value":371,"nodeType":82},{},[],{"metadata":10382,"sys":10385,"fields":10390},{"tags":10383,"concepts":10384},[],[],{"space":10386,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10388,"publishedVersion":62,"revision":44,"locale":29},{"sys":10387},{"type":12,"linkType":13,"id":14},{"sys":10389},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10391},{"url":387,"details":10392,"fileName":393,"contentType":394},{"size":389,"image":10393},{"width":391,"height":392},{"sys":10395,"fields":10398},{"id":10396,"createdAt":10397},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":10399,"slug":10400,"articleIntro":10399,"category":10401},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[10402],{"metadata":10403,"sys":10406,"fields":10413},{"tags":10404,"concepts":10405},[],[],{"space":10407,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10409,"publishedVersion":343,"revision":62,"contentType":10411,"locale":29},{"sys":10408},{"type":12,"linkType":13,"id":14},{"sys":10410},{"id":21,"type":12,"linkType":22},{"sys":10412},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10414,"metaTitle":353,"metaDescription":354,"mainTitle":10415,"subtitle":372,"heroImage":10430,"ctaButton":395,"ctaLink":396},[352],{"data":10416,"content":10417,"nodeType":74},{},[10418,10424],{"data":10419,"content":10420,"nodeType":78},{},[10421],{"data":10422,"marks":10423,"value":364,"nodeType":82},{},[],{"data":10425,"content":10426,"nodeType":87},{},[10427],{"data":10428,"marks":10429,"value":371,"nodeType":82},{},[],{"metadata":10431,"sys":10434,"fields":10439},{"tags":10432,"concepts":10433},[],[],{"space":10435,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10437,"publishedVersion":62,"revision":44,"locale":29},{"sys":10436},{"type":12,"linkType":13,"id":14},{"sys":10438},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10440},{"url":387,"details":10441,"fileName":393,"contentType":394},{"size":389,"image":10442},{"width":391,"height":392},{"sys":10444,"fields":10447},{"id":10445,"createdAt":10446},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":10448,"slug":10449,"articleIntro":-1,"category":10450},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[10451],{"metadata":10452,"sys":10455,"fields":10462},{"tags":10453,"concepts":10454},[],[],{"space":10456,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10458,"publishedVersion":343,"revision":62,"contentType":10460,"locale":29},{"sys":10457},{"type":12,"linkType":13,"id":14},{"sys":10459},{"id":21,"type":12,"linkType":22},{"sys":10461},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10463,"metaTitle":353,"metaDescription":354,"mainTitle":10464,"subtitle":372,"heroImage":10479,"ctaButton":395,"ctaLink":396},[352],{"data":10465,"content":10466,"nodeType":74},{},[10467,10473],{"data":10468,"content":10469,"nodeType":78},{},[10470],{"data":10471,"marks":10472,"value":364,"nodeType":82},{},[],{"data":10474,"content":10475,"nodeType":87},{},[10476],{"data":10477,"marks":10478,"value":371,"nodeType":82},{},[],{"metadata":10480,"sys":10483,"fields":10488},{"tags":10481,"concepts":10482},[],[],{"space":10484,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10486,"publishedVersion":62,"revision":44,"locale":29},{"sys":10485},{"type":12,"linkType":13,"id":14},{"sys":10487},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10489},{"url":387,"details":10490,"fileName":393,"contentType":394},{"size":389,"image":10491},{"width":391,"height":392},{"sys":10493,"fields":10496},{"id":10494,"createdAt":10495},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10497,"slug":10498,"articleIntro":10497,"category":10499},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10500],{"metadata":10501,"sys":10504,"fields":10511},{"tags":10502,"concepts":10503},[],[],{"space":10505,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10507,"publishedVersion":343,"revision":62,"contentType":10509,"locale":29},{"sys":10506},{"type":12,"linkType":13,"id":14},{"sys":10508},{"id":21,"type":12,"linkType":22},{"sys":10510},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10512,"metaTitle":353,"metaDescription":354,"mainTitle":10513,"subtitle":372,"heroImage":10528,"ctaButton":395,"ctaLink":396},[352],{"data":10514,"content":10515,"nodeType":74},{},[10516,10522],{"data":10517,"content":10518,"nodeType":78},{},[10519],{"data":10520,"marks":10521,"value":364,"nodeType":82},{},[],{"data":10523,"content":10524,"nodeType":87},{},[10525],{"data":10526,"marks":10527,"value":371,"nodeType":82},{},[],{"metadata":10529,"sys":10532,"fields":10537},{"tags":10530,"concepts":10531},[],[],{"space":10533,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10535,"publishedVersion":62,"revision":44,"locale":29},{"sys":10534},{"type":12,"linkType":13,"id":14},{"sys":10536},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10538},{"url":387,"details":10539,"fileName":393,"contentType":394},{"size":389,"image":10540},{"width":391,"height":392},{"sys":10542,"fields":10545},{"id":10543,"createdAt":10544},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":10546,"slug":10547,"articleIntro":10546,"category":10548},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[10549],{"metadata":10550,"sys":10553,"fields":10560},{"tags":10551,"concepts":10552},[],[],{"space":10554,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10556,"publishedVersion":343,"revision":62,"contentType":10558,"locale":29},{"sys":10555},{"type":12,"linkType":13,"id":14},{"sys":10557},{"id":21,"type":12,"linkType":22},{"sys":10559},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10561,"metaTitle":353,"metaDescription":354,"mainTitle":10562,"subtitle":372,"heroImage":10577,"ctaButton":395,"ctaLink":396},[352],{"data":10563,"content":10564,"nodeType":74},{},[10565,10571],{"data":10566,"content":10567,"nodeType":78},{},[10568],{"data":10569,"marks":10570,"value":364,"nodeType":82},{},[],{"data":10572,"content":10573,"nodeType":87},{},[10574],{"data":10575,"marks":10576,"value":371,"nodeType":82},{},[],{"metadata":10578,"sys":10581,"fields":10586},{"tags":10579,"concepts":10580},[],[],{"space":10582,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10584,"publishedVersion":62,"revision":44,"locale":29},{"sys":10583},{"type":12,"linkType":13,"id":14},{"sys":10585},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10587},{"url":387,"details":10588,"fileName":393,"contentType":394},{"size":389,"image":10589},{"width":391,"height":392},{"sys":10591,"fields":10594},{"id":10592,"createdAt":10593},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":10595,"slug":10596,"articleIntro":10595,"category":10597},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[10598],{"metadata":10599,"sys":10602,"fields":10609},{"tags":10600,"concepts":10601},[],[],{"space":10603,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10605,"publishedVersion":343,"revision":62,"contentType":10607,"locale":29},{"sys":10604},{"type":12,"linkType":13,"id":14},{"sys":10606},{"id":21,"type":12,"linkType":22},{"sys":10608},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10610,"metaTitle":353,"metaDescription":354,"mainTitle":10611,"subtitle":372,"heroImage":10626,"ctaButton":395,"ctaLink":396},[352],{"data":10612,"content":10613,"nodeType":74},{},[10614,10620],{"data":10615,"content":10616,"nodeType":78},{},[10617],{"data":10618,"marks":10619,"value":364,"nodeType":82},{},[],{"data":10621,"content":10622,"nodeType":87},{},[10623],{"data":10624,"marks":10625,"value":371,"nodeType":82},{},[],{"metadata":10627,"sys":10630,"fields":10635},{"tags":10628,"concepts":10629},[],[],{"space":10631,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10633,"publishedVersion":62,"revision":44,"locale":29},{"sys":10632},{"type":12,"linkType":13,"id":14},{"sys":10634},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10636},{"url":387,"details":10637,"fileName":393,"contentType":394},{"size":389,"image":10638},{"width":391,"height":392},{"sys":10640,"fields":10643},{"id":10641,"createdAt":10642},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":10644,"slug":10645,"articleIntro":10644,"category":10646},"6378 - Taxes diverses","compte-6378-taxes-diverses",[10647],{"metadata":10648,"sys":10651,"fields":10658},{"tags":10649,"concepts":10650},[],[],{"space":10652,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10654,"publishedVersion":343,"revision":62,"contentType":10656,"locale":29},{"sys":10653},{"type":12,"linkType":13,"id":14},{"sys":10655},{"id":21,"type":12,"linkType":22},{"sys":10657},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10659,"metaTitle":353,"metaDescription":354,"mainTitle":10660,"subtitle":372,"heroImage":10675,"ctaButton":395,"ctaLink":396},[352],{"data":10661,"content":10662,"nodeType":74},{},[10663,10669],{"data":10664,"content":10665,"nodeType":78},{},[10666],{"data":10667,"marks":10668,"value":364,"nodeType":82},{},[],{"data":10670,"content":10671,"nodeType":87},{},[10672],{"data":10673,"marks":10674,"value":371,"nodeType":82},{},[],{"metadata":10676,"sys":10679,"fields":10684},{"tags":10677,"concepts":10678},[],[],{"space":10680,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10682,"publishedVersion":62,"revision":44,"locale":29},{"sys":10681},{"type":12,"linkType":13,"id":14},{"sys":10683},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10685},{"url":387,"details":10686,"fileName":393,"contentType":394},{"size":389,"image":10687},{"width":391,"height":392},{"sys":10689,"fields":10692},{"id":10690,"createdAt":10691},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":10693,"slug":10694,"articleIntro":-1,"category":10695},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[10696],{"metadata":10697,"sys":10700,"fields":10707},{"tags":10698,"concepts":10699},[],[],{"space":10701,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10703,"publishedVersion":343,"revision":62,"contentType":10705,"locale":29},{"sys":10702},{"type":12,"linkType":13,"id":14},{"sys":10704},{"id":21,"type":12,"linkType":22},{"sys":10706},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10708,"metaTitle":353,"metaDescription":354,"mainTitle":10709,"subtitle":372,"heroImage":10724,"ctaButton":395,"ctaLink":396},[352],{"data":10710,"content":10711,"nodeType":74},{},[10712,10718],{"data":10713,"content":10714,"nodeType":78},{},[10715],{"data":10716,"marks":10717,"value":364,"nodeType":82},{},[],{"data":10719,"content":10720,"nodeType":87},{},[10721],{"data":10722,"marks":10723,"value":371,"nodeType":82},{},[],{"metadata":10725,"sys":10728,"fields":10733},{"tags":10726,"concepts":10727},[],[],{"space":10729,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10731,"publishedVersion":62,"revision":44,"locale":29},{"sys":10730},{"type":12,"linkType":13,"id":14},{"sys":10732},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10734},{"url":387,"details":10735,"fileName":393,"contentType":394},{"size":389,"image":10736},{"width":391,"height":392},{"sys":10738,"fields":10741},{"id":10739,"createdAt":10740},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":10742,"slug":10743,"articleIntro":10742,"category":10744},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[10745],{"metadata":10746,"sys":10749,"fields":10756},{"tags":10747,"concepts":10748},[],[],{"space":10750,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10752,"publishedVersion":343,"revision":62,"contentType":10754,"locale":29},{"sys":10751},{"type":12,"linkType":13,"id":14},{"sys":10753},{"id":21,"type":12,"linkType":22},{"sys":10755},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10757,"metaTitle":353,"metaDescription":354,"mainTitle":10758,"subtitle":372,"heroImage":10773,"ctaButton":395,"ctaLink":396},[352],{"data":10759,"content":10760,"nodeType":74},{},[10761,10767],{"data":10762,"content":10763,"nodeType":78},{},[10764],{"data":10765,"marks":10766,"value":364,"nodeType":82},{},[],{"data":10768,"content":10769,"nodeType":87},{},[10770],{"data":10771,"marks":10772,"value":371,"nodeType":82},{},[],{"metadata":10774,"sys":10777,"fields":10782},{"tags":10775,"concepts":10776},[],[],{"space":10778,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10780,"publishedVersion":62,"revision":44,"locale":29},{"sys":10779},{"type":12,"linkType":13,"id":14},{"sys":10781},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10783},{"url":387,"details":10784,"fileName":393,"contentType":394},{"size":389,"image":10785},{"width":391,"height":392},{"sys":10787,"fields":10790},{"id":10788,"createdAt":10789},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":10791,"slug":10792,"articleIntro":10791,"category":10793},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[10794],{"metadata":10795,"sys":10798,"fields":10805},{"tags":10796,"concepts":10797},[],[],{"space":10799,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10801,"publishedVersion":343,"revision":62,"contentType":10803,"locale":29},{"sys":10800},{"type":12,"linkType":13,"id":14},{"sys":10802},{"id":21,"type":12,"linkType":22},{"sys":10804},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10806,"metaTitle":353,"metaDescription":354,"mainTitle":10807,"subtitle":372,"heroImage":10822,"ctaButton":395,"ctaLink":396},[352],{"data":10808,"content":10809,"nodeType":74},{},[10810,10816],{"data":10811,"content":10812,"nodeType":78},{},[10813],{"data":10814,"marks":10815,"value":364,"nodeType":82},{},[],{"data":10817,"content":10818,"nodeType":87},{},[10819],{"data":10820,"marks":10821,"value":371,"nodeType":82},{},[],{"metadata":10823,"sys":10826,"fields":10831},{"tags":10824,"concepts":10825},[],[],{"space":10827,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10829,"publishedVersion":62,"revision":44,"locale":29},{"sys":10828},{"type":12,"linkType":13,"id":14},{"sys":10830},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10832},{"url":387,"details":10833,"fileName":393,"contentType":394},{"size":389,"image":10834},{"width":391,"height":392},{"sys":10836,"fields":10839},{"id":10837,"createdAt":10838},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":10840,"slug":10841,"articleIntro":10840,"category":10842},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[10843],{"metadata":10844,"sys":10847,"fields":10854},{"tags":10845,"concepts":10846},[],[],{"space":10848,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10850,"publishedVersion":343,"revision":62,"contentType":10852,"locale":29},{"sys":10849},{"type":12,"linkType":13,"id":14},{"sys":10851},{"id":21,"type":12,"linkType":22},{"sys":10853},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10855,"metaTitle":353,"metaDescription":354,"mainTitle":10856,"subtitle":372,"heroImage":10871,"ctaButton":395,"ctaLink":396},[352],{"data":10857,"content":10858,"nodeType":74},{},[10859,10865],{"data":10860,"content":10861,"nodeType":78},{},[10862],{"data":10863,"marks":10864,"value":364,"nodeType":82},{},[],{"data":10866,"content":10867,"nodeType":87},{},[10868],{"data":10869,"marks":10870,"value":371,"nodeType":82},{},[],{"metadata":10872,"sys":10875,"fields":10880},{"tags":10873,"concepts":10874},[],[],{"space":10876,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10878,"publishedVersion":62,"revision":44,"locale":29},{"sys":10877},{"type":12,"linkType":13,"id":14},{"sys":10879},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10881},{"url":387,"details":10882,"fileName":393,"contentType":394},{"size":389,"image":10883},{"width":391,"height":392},{"sys":10885,"fields":10888},{"id":10886,"createdAt":10887},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":10889,"slug":10890,"articleIntro":-1,"category":10891},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[10892],{"metadata":10893,"sys":10896,"fields":10903},{"tags":10894,"concepts":10895},[],[],{"space":10897,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10899,"publishedVersion":343,"revision":62,"contentType":10901,"locale":29},{"sys":10898},{"type":12,"linkType":13,"id":14},{"sys":10900},{"id":21,"type":12,"linkType":22},{"sys":10902},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10904,"metaTitle":353,"metaDescription":354,"mainTitle":10905,"subtitle":372,"heroImage":10920,"ctaButton":395,"ctaLink":396},[352],{"data":10906,"content":10907,"nodeType":74},{},[10908,10914],{"data":10909,"content":10910,"nodeType":78},{},[10911],{"data":10912,"marks":10913,"value":364,"nodeType":82},{},[],{"data":10915,"content":10916,"nodeType":87},{},[10917],{"data":10918,"marks":10919,"value":371,"nodeType":82},{},[],{"metadata":10921,"sys":10924,"fields":10929},{"tags":10922,"concepts":10923},[],[],{"space":10925,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10927,"publishedVersion":62,"revision":44,"locale":29},{"sys":10926},{"type":12,"linkType":13,"id":14},{"sys":10928},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10930},{"url":387,"details":10931,"fileName":393,"contentType":394},{"size":389,"image":10932},{"width":391,"height":392},{"sys":10934,"fields":10937},{"id":10935,"createdAt":10936},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":10938,"slug":10939,"articleIntro":10938,"category":10940},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[10941],{"metadata":10942,"sys":10945,"fields":10952},{"tags":10943,"concepts":10944},[],[],{"space":10946,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10948,"publishedVersion":343,"revision":62,"contentType":10950,"locale":29},{"sys":10947},{"type":12,"linkType":13,"id":14},{"sys":10949},{"id":21,"type":12,"linkType":22},{"sys":10951},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":10953,"metaTitle":353,"metaDescription":354,"mainTitle":10954,"subtitle":372,"heroImage":10969,"ctaButton":395,"ctaLink":396},[352],{"data":10955,"content":10956,"nodeType":74},{},[10957,10963],{"data":10958,"content":10959,"nodeType":78},{},[10960],{"data":10961,"marks":10962,"value":364,"nodeType":82},{},[],{"data":10964,"content":10965,"nodeType":87},{},[10966],{"data":10967,"marks":10968,"value":371,"nodeType":82},{},[],{"metadata":10970,"sys":10973,"fields":10978},{"tags":10971,"concepts":10972},[],[],{"space":10974,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":10976,"publishedVersion":62,"revision":44,"locale":29},{"sys":10975},{"type":12,"linkType":13,"id":14},{"sys":10977},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":10979},{"url":387,"details":10980,"fileName":393,"contentType":394},{"size":389,"image":10981},{"width":391,"height":392},{"sys":10983,"fields":10986},{"id":10984,"createdAt":10985},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":10987,"slug":10988,"articleIntro":10987,"category":10989},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[10990],{"metadata":10991,"sys":10994,"fields":11001},{"tags":10992,"concepts":10993},[],[],{"space":10995,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":10997,"publishedVersion":343,"revision":62,"contentType":10999,"locale":29},{"sys":10996},{"type":12,"linkType":13,"id":14},{"sys":10998},{"id":21,"type":12,"linkType":22},{"sys":11000},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11002,"metaTitle":353,"metaDescription":354,"mainTitle":11003,"subtitle":372,"heroImage":11018,"ctaButton":395,"ctaLink":396},[352],{"data":11004,"content":11005,"nodeType":74},{},[11006,11012],{"data":11007,"content":11008,"nodeType":78},{},[11009],{"data":11010,"marks":11011,"value":364,"nodeType":82},{},[],{"data":11013,"content":11014,"nodeType":87},{},[11015],{"data":11016,"marks":11017,"value":371,"nodeType":82},{},[],{"metadata":11019,"sys":11022,"fields":11027},{"tags":11020,"concepts":11021},[],[],{"space":11023,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11025,"publishedVersion":62,"revision":44,"locale":29},{"sys":11024},{"type":12,"linkType":13,"id":14},{"sys":11026},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11028},{"url":387,"details":11029,"fileName":393,"contentType":394},{"size":389,"image":11030},{"width":391,"height":392},{"sys":11032,"fields":11035},{"id":11033,"createdAt":11034},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":11036,"slug":11037,"articleIntro":-1,"category":11038},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[11039],{"metadata":11040,"sys":11043,"fields":11050},{"tags":11041,"concepts":11042},[],[],{"space":11044,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11046,"publishedVersion":343,"revision":62,"contentType":11048,"locale":29},{"sys":11045},{"type":12,"linkType":13,"id":14},{"sys":11047},{"id":21,"type":12,"linkType":22},{"sys":11049},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11051,"metaTitle":353,"metaDescription":354,"mainTitle":11052,"subtitle":372,"heroImage":11067,"ctaButton":395,"ctaLink":396},[352],{"data":11053,"content":11054,"nodeType":74},{},[11055,11061],{"data":11056,"content":11057,"nodeType":78},{},[11058],{"data":11059,"marks":11060,"value":364,"nodeType":82},{},[],{"data":11062,"content":11063,"nodeType":87},{},[11064],{"data":11065,"marks":11066,"value":371,"nodeType":82},{},[],{"metadata":11068,"sys":11071,"fields":11076},{"tags":11069,"concepts":11070},[],[],{"space":11072,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11074,"publishedVersion":62,"revision":44,"locale":29},{"sys":11073},{"type":12,"linkType":13,"id":14},{"sys":11075},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11077},{"url":387,"details":11078,"fileName":393,"contentType":394},{"size":389,"image":11079},{"width":391,"height":392},{"sys":11081,"fields":11084},{"id":11082,"createdAt":11083},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":11085,"slug":11086,"articleIntro":11085,"category":11087},"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",[11088],{"metadata":11089,"sys":11092,"fields":11099},{"tags":11090,"concepts":11091},[],[],{"space":11093,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11095,"publishedVersion":343,"revision":62,"contentType":11097,"locale":29},{"sys":11094},{"type":12,"linkType":13,"id":14},{"sys":11096},{"id":21,"type":12,"linkType":22},{"sys":11098},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11100,"metaTitle":353,"metaDescription":354,"mainTitle":11101,"subtitle":372,"heroImage":11116,"ctaButton":395,"ctaLink":396},[352],{"data":11102,"content":11103,"nodeType":74},{},[11104,11110],{"data":11105,"content":11106,"nodeType":78},{},[11107],{"data":11108,"marks":11109,"value":364,"nodeType":82},{},[],{"data":11111,"content":11112,"nodeType":87},{},[11113],{"data":11114,"marks":11115,"value":371,"nodeType":82},{},[],{"metadata":11117,"sys":11120,"fields":11125},{"tags":11118,"concepts":11119},[],[],{"space":11121,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11123,"publishedVersion":62,"revision":44,"locale":29},{"sys":11122},{"type":12,"linkType":13,"id":14},{"sys":11124},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11126},{"url":387,"details":11127,"fileName":393,"contentType":394},{"size":389,"image":11128},{"width":391,"height":392},{"sys":11130,"fields":11133},{"id":11131,"createdAt":11132},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":11134,"slug":11135,"articleIntro":11134,"category":11136},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[11137],{"metadata":11138,"sys":11141,"fields":11148},{"tags":11139,"concepts":11140},[],[],{"space":11142,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11144,"publishedVersion":343,"revision":62,"contentType":11146,"locale":29},{"sys":11143},{"type":12,"linkType":13,"id":14},{"sys":11145},{"id":21,"type":12,"linkType":22},{"sys":11147},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11149,"metaTitle":353,"metaDescription":354,"mainTitle":11150,"subtitle":372,"heroImage":11165,"ctaButton":395,"ctaLink":396},[352],{"data":11151,"content":11152,"nodeType":74},{},[11153,11159],{"data":11154,"content":11155,"nodeType":78},{},[11156],{"data":11157,"marks":11158,"value":364,"nodeType":82},{},[],{"data":11160,"content":11161,"nodeType":87},{},[11162],{"data":11163,"marks":11164,"value":371,"nodeType":82},{},[],{"metadata":11166,"sys":11169,"fields":11174},{"tags":11167,"concepts":11168},[],[],{"space":11170,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11172,"publishedVersion":62,"revision":44,"locale":29},{"sys":11171},{"type":12,"linkType":13,"id":14},{"sys":11173},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11175},{"url":387,"details":11176,"fileName":393,"contentType":394},{"size":389,"image":11177},{"width":391,"height":392},{"sys":11179,"fields":11182},{"id":11180,"createdAt":11181},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":11183,"slug":11184,"articleIntro":11183,"category":11185},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[11186],{"metadata":11187,"sys":11190,"fields":11197},{"tags":11188,"concepts":11189},[],[],{"space":11191,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11193,"publishedVersion":343,"revision":62,"contentType":11195,"locale":29},{"sys":11192},{"type":12,"linkType":13,"id":14},{"sys":11194},{"id":21,"type":12,"linkType":22},{"sys":11196},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11198,"metaTitle":353,"metaDescription":354,"mainTitle":11199,"subtitle":372,"heroImage":11214,"ctaButton":395,"ctaLink":396},[352],{"data":11200,"content":11201,"nodeType":74},{},[11202,11208],{"data":11203,"content":11204,"nodeType":78},{},[11205],{"data":11206,"marks":11207,"value":364,"nodeType":82},{},[],{"data":11209,"content":11210,"nodeType":87},{},[11211],{"data":11212,"marks":11213,"value":371,"nodeType":82},{},[],{"metadata":11215,"sys":11218,"fields":11223},{"tags":11216,"concepts":11217},[],[],{"space":11219,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11221,"publishedVersion":62,"revision":44,"locale":29},{"sys":11220},{"type":12,"linkType":13,"id":14},{"sys":11222},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11224},{"url":387,"details":11225,"fileName":393,"contentType":394},{"size":389,"image":11226},{"width":391,"height":392},{"sys":11228,"fields":11231},{"id":11229,"createdAt":11230},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":11232,"slug":11233,"articleIntro":11232,"category":11234},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[11235],{"metadata":11236,"sys":11239,"fields":11246},{"tags":11237,"concepts":11238},[],[],{"space":11240,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11242,"publishedVersion":343,"revision":62,"contentType":11244,"locale":29},{"sys":11241},{"type":12,"linkType":13,"id":14},{"sys":11243},{"id":21,"type":12,"linkType":22},{"sys":11245},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11247,"metaTitle":353,"metaDescription":354,"mainTitle":11248,"subtitle":372,"heroImage":11263,"ctaButton":395,"ctaLink":396},[352],{"data":11249,"content":11250,"nodeType":74},{},[11251,11257],{"data":11252,"content":11253,"nodeType":78},{},[11254],{"data":11255,"marks":11256,"value":364,"nodeType":82},{},[],{"data":11258,"content":11259,"nodeType":87},{},[11260],{"data":11261,"marks":11262,"value":371,"nodeType":82},{},[],{"metadata":11264,"sys":11267,"fields":11272},{"tags":11265,"concepts":11266},[],[],{"space":11268,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11270,"publishedVersion":62,"revision":44,"locale":29},{"sys":11269},{"type":12,"linkType":13,"id":14},{"sys":11271},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11273},{"url":387,"details":11274,"fileName":393,"contentType":394},{"size":389,"image":11275},{"width":391,"height":392},{"sys":11277,"fields":11280},{"id":11278,"createdAt":11279},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":11281,"slug":11282,"articleIntro":-1,"category":11283},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[11284],{"metadata":11285,"sys":11288,"fields":11295},{"tags":11286,"concepts":11287},[],[],{"space":11289,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11291,"publishedVersion":343,"revision":62,"contentType":11293,"locale":29},{"sys":11290},{"type":12,"linkType":13,"id":14},{"sys":11292},{"id":21,"type":12,"linkType":22},{"sys":11294},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11296,"metaTitle":353,"metaDescription":354,"mainTitle":11297,"subtitle":372,"heroImage":11312,"ctaButton":395,"ctaLink":396},[352],{"data":11298,"content":11299,"nodeType":74},{},[11300,11306],{"data":11301,"content":11302,"nodeType":78},{},[11303],{"data":11304,"marks":11305,"value":364,"nodeType":82},{},[],{"data":11307,"content":11308,"nodeType":87},{},[11309],{"data":11310,"marks":11311,"value":371,"nodeType":82},{},[],{"metadata":11313,"sys":11316,"fields":11321},{"tags":11314,"concepts":11315},[],[],{"space":11317,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11319,"publishedVersion":62,"revision":44,"locale":29},{"sys":11318},{"type":12,"linkType":13,"id":14},{"sys":11320},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11322},{"url":387,"details":11323,"fileName":393,"contentType":394},{"size":389,"image":11324},{"width":391,"height":392},{"sys":11326,"fields":11329},{"id":11327,"createdAt":11328},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":11330,"slug":11331,"articleIntro":11330,"category":11332},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[11333],{"metadata":11334,"sys":11337,"fields":11344},{"tags":11335,"concepts":11336},[],[],{"space":11338,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11340,"publishedVersion":343,"revision":62,"contentType":11342,"locale":29},{"sys":11339},{"type":12,"linkType":13,"id":14},{"sys":11341},{"id":21,"type":12,"linkType":22},{"sys":11343},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11345,"metaTitle":353,"metaDescription":354,"mainTitle":11346,"subtitle":372,"heroImage":11361,"ctaButton":395,"ctaLink":396},[352],{"data":11347,"content":11348,"nodeType":74},{},[11349,11355],{"data":11350,"content":11351,"nodeType":78},{},[11352],{"data":11353,"marks":11354,"value":364,"nodeType":82},{},[],{"data":11356,"content":11357,"nodeType":87},{},[11358],{"data":11359,"marks":11360,"value":371,"nodeType":82},{},[],{"metadata":11362,"sys":11365,"fields":11370},{"tags":11363,"concepts":11364},[],[],{"space":11366,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11368,"publishedVersion":62,"revision":44,"locale":29},{"sys":11367},{"type":12,"linkType":13,"id":14},{"sys":11369},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11371},{"url":387,"details":11372,"fileName":393,"contentType":394},{"size":389,"image":11373},{"width":391,"height":392},{"sys":11375,"fields":11378},{"id":11376,"createdAt":11377},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":11379,"slug":11380,"articleIntro":-1,"category":11381},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[11382],{"metadata":11383,"sys":11386,"fields":11393},{"tags":11384,"concepts":11385},[],[],{"space":11387,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11389,"publishedVersion":343,"revision":62,"contentType":11391,"locale":29},{"sys":11388},{"type":12,"linkType":13,"id":14},{"sys":11390},{"id":21,"type":12,"linkType":22},{"sys":11392},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11394,"metaTitle":353,"metaDescription":354,"mainTitle":11395,"subtitle":372,"heroImage":11410,"ctaButton":395,"ctaLink":396},[352],{"data":11396,"content":11397,"nodeType":74},{},[11398,11404],{"data":11399,"content":11400,"nodeType":78},{},[11401],{"data":11402,"marks":11403,"value":364,"nodeType":82},{},[],{"data":11405,"content":11406,"nodeType":87},{},[11407],{"data":11408,"marks":11409,"value":371,"nodeType":82},{},[],{"metadata":11411,"sys":11414,"fields":11419},{"tags":11412,"concepts":11413},[],[],{"space":11415,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11417,"publishedVersion":62,"revision":44,"locale":29},{"sys":11416},{"type":12,"linkType":13,"id":14},{"sys":11418},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11420},{"url":387,"details":11421,"fileName":393,"contentType":394},{"size":389,"image":11422},{"width":391,"height":392},{"sys":11424,"fields":11427},{"id":11425,"createdAt":11426},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":11428,"slug":11429,"articleIntro":11428,"category":11430},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[11431],{"metadata":11432,"sys":11435,"fields":11442},{"tags":11433,"concepts":11434},[],[],{"space":11436,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11438,"publishedVersion":343,"revision":62,"contentType":11440,"locale":29},{"sys":11437},{"type":12,"linkType":13,"id":14},{"sys":11439},{"id":21,"type":12,"linkType":22},{"sys":11441},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11443,"metaTitle":353,"metaDescription":354,"mainTitle":11444,"subtitle":372,"heroImage":11459,"ctaButton":395,"ctaLink":396},[352],{"data":11445,"content":11446,"nodeType":74},{},[11447,11453],{"data":11448,"content":11449,"nodeType":78},{},[11450],{"data":11451,"marks":11452,"value":364,"nodeType":82},{},[],{"data":11454,"content":11455,"nodeType":87},{},[11456],{"data":11457,"marks":11458,"value":371,"nodeType":82},{},[],{"metadata":11460,"sys":11463,"fields":11468},{"tags":11461,"concepts":11462},[],[],{"space":11464,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11466,"publishedVersion":62,"revision":44,"locale":29},{"sys":11465},{"type":12,"linkType":13,"id":14},{"sys":11467},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11469},{"url":387,"details":11470,"fileName":393,"contentType":394},{"size":389,"image":11471},{"width":391,"height":392},{"sys":11473,"fields":11476},{"id":11474,"createdAt":11475},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":11477,"slug":11478,"articleIntro":11477,"category":11479},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[11480],{"metadata":11481,"sys":11484,"fields":11491},{"tags":11482,"concepts":11483},[],[],{"space":11485,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11487,"publishedVersion":343,"revision":62,"contentType":11489,"locale":29},{"sys":11486},{"type":12,"linkType":13,"id":14},{"sys":11488},{"id":21,"type":12,"linkType":22},{"sys":11490},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11492,"metaTitle":353,"metaDescription":354,"mainTitle":11493,"subtitle":372,"heroImage":11508,"ctaButton":395,"ctaLink":396},[352],{"data":11494,"content":11495,"nodeType":74},{},[11496,11502],{"data":11497,"content":11498,"nodeType":78},{},[11499],{"data":11500,"marks":11501,"value":364,"nodeType":82},{},[],{"data":11503,"content":11504,"nodeType":87},{},[11505],{"data":11506,"marks":11507,"value":371,"nodeType":82},{},[],{"metadata":11509,"sys":11512,"fields":11517},{"tags":11510,"concepts":11511},[],[],{"space":11513,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11515,"publishedVersion":62,"revision":44,"locale":29},{"sys":11514},{"type":12,"linkType":13,"id":14},{"sys":11516},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11518},{"url":387,"details":11519,"fileName":393,"contentType":394},{"size":389,"image":11520},{"width":391,"height":392},{"sys":11522,"fields":11525},{"id":11523,"createdAt":11524},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":11526,"slug":11527,"articleIntro":11526,"category":11528},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[11529],{"metadata":11530,"sys":11533,"fields":11540},{"tags":11531,"concepts":11532},[],[],{"space":11534,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11536,"publishedVersion":343,"revision":62,"contentType":11538,"locale":29},{"sys":11535},{"type":12,"linkType":13,"id":14},{"sys":11537},{"id":21,"type":12,"linkType":22},{"sys":11539},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11541,"metaTitle":353,"metaDescription":354,"mainTitle":11542,"subtitle":372,"heroImage":11557,"ctaButton":395,"ctaLink":396},[352],{"data":11543,"content":11544,"nodeType":74},{},[11545,11551],{"data":11546,"content":11547,"nodeType":78},{},[11548],{"data":11549,"marks":11550,"value":364,"nodeType":82},{},[],{"data":11552,"content":11553,"nodeType":87},{},[11554],{"data":11555,"marks":11556,"value":371,"nodeType":82},{},[],{"metadata":11558,"sys":11561,"fields":11566},{"tags":11559,"concepts":11560},[],[],{"space":11562,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11564,"publishedVersion":62,"revision":44,"locale":29},{"sys":11563},{"type":12,"linkType":13,"id":14},{"sys":11565},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11567},{"url":387,"details":11568,"fileName":393,"contentType":394},{"size":389,"image":11569},{"width":391,"height":392},{"sys":11571,"fields":11574},{"id":11572,"createdAt":11573},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":11575,"slug":11576,"articleIntro":11575,"category":11577},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[11578],{"metadata":11579,"sys":11582,"fields":11589},{"tags":11580,"concepts":11581},[],[],{"space":11583,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11585,"publishedVersion":343,"revision":62,"contentType":11587,"locale":29},{"sys":11584},{"type":12,"linkType":13,"id":14},{"sys":11586},{"id":21,"type":12,"linkType":22},{"sys":11588},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11590,"metaTitle":353,"metaDescription":354,"mainTitle":11591,"subtitle":372,"heroImage":11606,"ctaButton":395,"ctaLink":396},[352],{"data":11592,"content":11593,"nodeType":74},{},[11594,11600],{"data":11595,"content":11596,"nodeType":78},{},[11597],{"data":11598,"marks":11599,"value":364,"nodeType":82},{},[],{"data":11601,"content":11602,"nodeType":87},{},[11603],{"data":11604,"marks":11605,"value":371,"nodeType":82},{},[],{"metadata":11607,"sys":11610,"fields":11615},{"tags":11608,"concepts":11609},[],[],{"space":11611,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11613,"publishedVersion":62,"revision":44,"locale":29},{"sys":11612},{"type":12,"linkType":13,"id":14},{"sys":11614},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11616},{"url":387,"details":11617,"fileName":393,"contentType":394},{"size":389,"image":11618},{"width":391,"height":392},{"sys":11620,"fields":11623},{"id":11621,"createdAt":11622},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":11624,"slug":11625,"articleIntro":-1,"category":11626},"Compte 704 - Travaux","compte-704---travaux",[11627],{"metadata":11628,"sys":11631,"fields":11638},{"tags":11629,"concepts":11630},[],[],{"space":11632,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11634,"publishedVersion":343,"revision":62,"contentType":11636,"locale":29},{"sys":11633},{"type":12,"linkType":13,"id":14},{"sys":11635},{"id":21,"type":12,"linkType":22},{"sys":11637},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11639,"metaTitle":353,"metaDescription":354,"mainTitle":11640,"subtitle":372,"heroImage":11655,"ctaButton":395,"ctaLink":396},[352],{"data":11641,"content":11642,"nodeType":74},{},[11643,11649],{"data":11644,"content":11645,"nodeType":78},{},[11646],{"data":11647,"marks":11648,"value":364,"nodeType":82},{},[],{"data":11650,"content":11651,"nodeType":87},{},[11652],{"data":11653,"marks":11654,"value":371,"nodeType":82},{},[],{"metadata":11656,"sys":11659,"fields":11664},{"tags":11657,"concepts":11658},[],[],{"space":11660,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11662,"publishedVersion":62,"revision":44,"locale":29},{"sys":11661},{"type":12,"linkType":13,"id":14},{"sys":11663},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11665},{"url":387,"details":11666,"fileName":393,"contentType":394},{"size":389,"image":11667},{"width":391,"height":392},{"sys":11669,"fields":11672},{"id":11670,"createdAt":11671},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":11673,"slug":11674,"articleIntro":11673,"category":11675},"Compte 60 - Achats","compte-60-achats",[11676],{"metadata":11677,"sys":11680,"fields":11687},{"tags":11678,"concepts":11679},[],[],{"space":11681,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11683,"publishedVersion":343,"revision":62,"contentType":11685,"locale":29},{"sys":11682},{"type":12,"linkType":13,"id":14},{"sys":11684},{"id":21,"type":12,"linkType":22},{"sys":11686},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11688,"metaTitle":353,"metaDescription":354,"mainTitle":11689,"subtitle":372,"heroImage":11704,"ctaButton":395,"ctaLink":396},[352],{"data":11690,"content":11691,"nodeType":74},{},[11692,11698],{"data":11693,"content":11694,"nodeType":78},{},[11695],{"data":11696,"marks":11697,"value":364,"nodeType":82},{},[],{"data":11699,"content":11700,"nodeType":87},{},[11701],{"data":11702,"marks":11703,"value":371,"nodeType":82},{},[],{"metadata":11705,"sys":11708,"fields":11713},{"tags":11706,"concepts":11707},[],[],{"space":11709,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11711,"publishedVersion":62,"revision":44,"locale":29},{"sys":11710},{"type":12,"linkType":13,"id":14},{"sys":11712},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11714},{"url":387,"details":11715,"fileName":393,"contentType":394},{"size":389,"image":11716},{"width":391,"height":392},{"sys":11718,"fields":11721},{"id":11719,"createdAt":11720},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":11722,"slug":11723,"articleIntro":11724,"category":11725},"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",[11726],{"metadata":11727,"sys":11730,"fields":11737},{"tags":11728,"concepts":11729},[],[],{"space":11731,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11733,"publishedVersion":343,"revision":62,"contentType":11735,"locale":29},{"sys":11732},{"type":12,"linkType":13,"id":14},{"sys":11734},{"id":21,"type":12,"linkType":22},{"sys":11736},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11738,"metaTitle":353,"metaDescription":354,"mainTitle":11739,"subtitle":372,"heroImage":11754,"ctaButton":395,"ctaLink":396},[352],{"data":11740,"content":11741,"nodeType":74},{},[11742,11748],{"data":11743,"content":11744,"nodeType":78},{},[11745],{"data":11746,"marks":11747,"value":364,"nodeType":82},{},[],{"data":11749,"content":11750,"nodeType":87},{},[11751],{"data":11752,"marks":11753,"value":371,"nodeType":82},{},[],{"metadata":11755,"sys":11758,"fields":11763},{"tags":11756,"concepts":11757},[],[],{"space":11759,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11761,"publishedVersion":62,"revision":44,"locale":29},{"sys":11760},{"type":12,"linkType":13,"id":14},{"sys":11762},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11764},{"url":387,"details":11765,"fileName":393,"contentType":394},{"size":389,"image":11766},{"width":391,"height":392},{"sys":11768,"fields":11771},{"id":11769,"createdAt":11770},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":11772,"slug":11773,"articleIntro":11772,"category":11774},"Compte 508 - Obligations","compte-508-obligations",[11775],{"metadata":11776,"sys":11779,"fields":11786},{"tags":11777,"concepts":11778},[],[],{"space":11780,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11782,"publishedVersion":343,"revision":62,"contentType":11784,"locale":29},{"sys":11781},{"type":12,"linkType":13,"id":14},{"sys":11783},{"id":21,"type":12,"linkType":22},{"sys":11785},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11787,"metaTitle":353,"metaDescription":354,"mainTitle":11788,"subtitle":372,"heroImage":11803,"ctaButton":395,"ctaLink":396},[352],{"data":11789,"content":11790,"nodeType":74},{},[11791,11797],{"data":11792,"content":11793,"nodeType":78},{},[11794],{"data":11795,"marks":11796,"value":364,"nodeType":82},{},[],{"data":11798,"content":11799,"nodeType":87},{},[11800],{"data":11801,"marks":11802,"value":371,"nodeType":82},{},[],{"metadata":11804,"sys":11807,"fields":11812},{"tags":11805,"concepts":11806},[],[],{"space":11808,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11810,"publishedVersion":62,"revision":44,"locale":29},{"sys":11809},{"type":12,"linkType":13,"id":14},{"sys":11811},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11813},{"url":387,"details":11814,"fileName":393,"contentType":394},{"size":389,"image":11815},{"width":391,"height":392},{"sys":11817,"fields":11820},{"id":11818,"createdAt":11819},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":11821,"slug":11822,"articleIntro":11821,"category":11823},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[11824],{"metadata":11825,"sys":11828,"fields":11835},{"tags":11826,"concepts":11827},[],[],{"space":11829,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11831,"publishedVersion":343,"revision":62,"contentType":11833,"locale":29},{"sys":11830},{"type":12,"linkType":13,"id":14},{"sys":11832},{"id":21,"type":12,"linkType":22},{"sys":11834},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11836,"metaTitle":353,"metaDescription":354,"mainTitle":11837,"subtitle":372,"heroImage":11852,"ctaButton":395,"ctaLink":396},[352],{"data":11838,"content":11839,"nodeType":74},{},[11840,11846],{"data":11841,"content":11842,"nodeType":78},{},[11843],{"data":11844,"marks":11845,"value":364,"nodeType":82},{},[],{"data":11847,"content":11848,"nodeType":87},{},[11849],{"data":11850,"marks":11851,"value":371,"nodeType":82},{},[],{"metadata":11853,"sys":11856,"fields":11861},{"tags":11854,"concepts":11855},[],[],{"space":11857,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11859,"publishedVersion":62,"revision":44,"locale":29},{"sys":11858},{"type":12,"linkType":13,"id":14},{"sys":11860},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11862},{"url":387,"details":11863,"fileName":393,"contentType":394},{"size":389,"image":11864},{"width":391,"height":392},{"sys":11866,"fields":11869},{"id":11867,"createdAt":11868},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":11870,"slug":11871,"articleIntro":-1,"category":11872},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[11873],{"metadata":11874,"sys":11877,"fields":11884},{"tags":11875,"concepts":11876},[],[],{"space":11878,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11880,"publishedVersion":343,"revision":62,"contentType":11882,"locale":29},{"sys":11879},{"type":12,"linkType":13,"id":14},{"sys":11881},{"id":21,"type":12,"linkType":22},{"sys":11883},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11885,"metaTitle":353,"metaDescription":354,"mainTitle":11886,"subtitle":372,"heroImage":11901,"ctaButton":395,"ctaLink":396},[352],{"data":11887,"content":11888,"nodeType":74},{},[11889,11895],{"data":11890,"content":11891,"nodeType":78},{},[11892],{"data":11893,"marks":11894,"value":364,"nodeType":82},{},[],{"data":11896,"content":11897,"nodeType":87},{},[11898],{"data":11899,"marks":11900,"value":371,"nodeType":82},{},[],{"metadata":11902,"sys":11905,"fields":11910},{"tags":11903,"concepts":11904},[],[],{"space":11906,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11908,"publishedVersion":62,"revision":44,"locale":29},{"sys":11907},{"type":12,"linkType":13,"id":14},{"sys":11909},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11911},{"url":387,"details":11912,"fileName":393,"contentType":394},{"size":389,"image":11913},{"width":391,"height":392},{"sys":11915,"fields":11918},{"id":11916,"createdAt":11917},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":11919,"slug":11920,"articleIntro":11919,"category":11921},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[11922],{"metadata":11923,"sys":11926,"fields":11933},{"tags":11924,"concepts":11925},[],[],{"space":11927,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11929,"publishedVersion":343,"revision":62,"contentType":11931,"locale":29},{"sys":11928},{"type":12,"linkType":13,"id":14},{"sys":11930},{"id":21,"type":12,"linkType":22},{"sys":11932},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11934,"metaTitle":353,"metaDescription":354,"mainTitle":11935,"subtitle":372,"heroImage":11950,"ctaButton":395,"ctaLink":396},[352],{"data":11936,"content":11937,"nodeType":74},{},[11938,11944],{"data":11939,"content":11940,"nodeType":78},{},[11941],{"data":11942,"marks":11943,"value":364,"nodeType":82},{},[],{"data":11945,"content":11946,"nodeType":87},{},[11947],{"data":11948,"marks":11949,"value":371,"nodeType":82},{},[],{"metadata":11951,"sys":11954,"fields":11959},{"tags":11952,"concepts":11953},[],[],{"space":11955,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":11957,"publishedVersion":62,"revision":44,"locale":29},{"sys":11956},{"type":12,"linkType":13,"id":14},{"sys":11958},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":11960},{"url":387,"details":11961,"fileName":393,"contentType":394},{"size":389,"image":11962},{"width":391,"height":392},{"sys":11964,"fields":11967},{"id":11965,"createdAt":11966},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":11968,"slug":11969,"articleIntro":11968,"category":11970},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[11971],{"metadata":11972,"sys":11975,"fields":11982},{"tags":11973,"concepts":11974},[],[],{"space":11976,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":11978,"publishedVersion":343,"revision":62,"contentType":11980,"locale":29},{"sys":11977},{"type":12,"linkType":13,"id":14},{"sys":11979},{"id":21,"type":12,"linkType":22},{"sys":11981},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":11983,"metaTitle":353,"metaDescription":354,"mainTitle":11984,"subtitle":372,"heroImage":11999,"ctaButton":395,"ctaLink":396},[352],{"data":11985,"content":11986,"nodeType":74},{},[11987,11993],{"data":11988,"content":11989,"nodeType":78},{},[11990],{"data":11991,"marks":11992,"value":364,"nodeType":82},{},[],{"data":11994,"content":11995,"nodeType":87},{},[11996],{"data":11997,"marks":11998,"value":371,"nodeType":82},{},[],{"metadata":12000,"sys":12003,"fields":12008},{"tags":12001,"concepts":12002},[],[],{"space":12004,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12006,"publishedVersion":62,"revision":44,"locale":29},{"sys":12005},{"type":12,"linkType":13,"id":14},{"sys":12007},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12009},{"url":387,"details":12010,"fileName":393,"contentType":394},{"size":389,"image":12011},{"width":391,"height":392},{"sys":12013,"fields":12016},{"id":12014,"createdAt":12015},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":12017,"slug":12018,"articleIntro":12017,"category":12019},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[12020],{"metadata":12021,"sys":12024,"fields":12031},{"tags":12022,"concepts":12023},[],[],{"space":12025,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12027,"publishedVersion":343,"revision":62,"contentType":12029,"locale":29},{"sys":12026},{"type":12,"linkType":13,"id":14},{"sys":12028},{"id":21,"type":12,"linkType":22},{"sys":12030},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12032,"metaTitle":353,"metaDescription":354,"mainTitle":12033,"subtitle":372,"heroImage":12048,"ctaButton":395,"ctaLink":396},[352],{"data":12034,"content":12035,"nodeType":74},{},[12036,12042],{"data":12037,"content":12038,"nodeType":78},{},[12039],{"data":12040,"marks":12041,"value":364,"nodeType":82},{},[],{"data":12043,"content":12044,"nodeType":87},{},[12045],{"data":12046,"marks":12047,"value":371,"nodeType":82},{},[],{"metadata":12049,"sys":12052,"fields":12057},{"tags":12050,"concepts":12051},[],[],{"space":12053,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12055,"publishedVersion":62,"revision":44,"locale":29},{"sys":12054},{"type":12,"linkType":13,"id":14},{"sys":12056},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12058},{"url":387,"details":12059,"fileName":393,"contentType":394},{"size":389,"image":12060},{"width":391,"height":392},{"sys":12062,"fields":12065},{"id":12063,"createdAt":12064},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":12066,"slug":12067,"articleIntro":-1,"category":12068},"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",[12069],{"metadata":12070,"sys":12073,"fields":12080},{"tags":12071,"concepts":12072},[],[],{"space":12074,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12076,"publishedVersion":343,"revision":62,"contentType":12078,"locale":29},{"sys":12075},{"type":12,"linkType":13,"id":14},{"sys":12077},{"id":21,"type":12,"linkType":22},{"sys":12079},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12081,"metaTitle":353,"metaDescription":354,"mainTitle":12082,"subtitle":372,"heroImage":12097,"ctaButton":395,"ctaLink":396},[352],{"data":12083,"content":12084,"nodeType":74},{},[12085,12091],{"data":12086,"content":12087,"nodeType":78},{},[12088],{"data":12089,"marks":12090,"value":364,"nodeType":82},{},[],{"data":12092,"content":12093,"nodeType":87},{},[12094],{"data":12095,"marks":12096,"value":371,"nodeType":82},{},[],{"metadata":12098,"sys":12101,"fields":12106},{"tags":12099,"concepts":12100},[],[],{"space":12102,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12104,"publishedVersion":62,"revision":44,"locale":29},{"sys":12103},{"type":12,"linkType":13,"id":14},{"sys":12105},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12107},{"url":387,"details":12108,"fileName":393,"contentType":394},{"size":389,"image":12109},{"width":391,"height":392},{"sys":12111,"fields":12114},{"id":12112,"createdAt":12113},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":12115,"slug":12116,"articleIntro":12115,"category":12117},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[12118],{"metadata":12119,"sys":12122,"fields":12129},{"tags":12120,"concepts":12121},[],[],{"space":12123,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12125,"publishedVersion":343,"revision":62,"contentType":12127,"locale":29},{"sys":12124},{"type":12,"linkType":13,"id":14},{"sys":12126},{"id":21,"type":12,"linkType":22},{"sys":12128},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12130,"metaTitle":353,"metaDescription":354,"mainTitle":12131,"subtitle":372,"heroImage":12146,"ctaButton":395,"ctaLink":396},[352],{"data":12132,"content":12133,"nodeType":74},{},[12134,12140],{"data":12135,"content":12136,"nodeType":78},{},[12137],{"data":12138,"marks":12139,"value":364,"nodeType":82},{},[],{"data":12141,"content":12142,"nodeType":87},{},[12143],{"data":12144,"marks":12145,"value":371,"nodeType":82},{},[],{"metadata":12147,"sys":12150,"fields":12155},{"tags":12148,"concepts":12149},[],[],{"space":12151,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12153,"publishedVersion":62,"revision":44,"locale":29},{"sys":12152},{"type":12,"linkType":13,"id":14},{"sys":12154},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12156},{"url":387,"details":12157,"fileName":393,"contentType":394},{"size":389,"image":12158},{"width":391,"height":392},{"sys":12160,"fields":12163},{"id":12161,"createdAt":12162},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":12164,"slug":12165,"articleIntro":-1,"category":12166},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[12167],{"metadata":12168,"sys":12171,"fields":12178},{"tags":12169,"concepts":12170},[],[],{"space":12172,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12174,"publishedVersion":343,"revision":62,"contentType":12176,"locale":29},{"sys":12173},{"type":12,"linkType":13,"id":14},{"sys":12175},{"id":21,"type":12,"linkType":22},{"sys":12177},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12179,"metaTitle":353,"metaDescription":354,"mainTitle":12180,"subtitle":372,"heroImage":12195,"ctaButton":395,"ctaLink":396},[352],{"data":12181,"content":12182,"nodeType":74},{},[12183,12189],{"data":12184,"content":12185,"nodeType":78},{},[12186],{"data":12187,"marks":12188,"value":364,"nodeType":82},{},[],{"data":12190,"content":12191,"nodeType":87},{},[12192],{"data":12193,"marks":12194,"value":371,"nodeType":82},{},[],{"metadata":12196,"sys":12199,"fields":12204},{"tags":12197,"concepts":12198},[],[],{"space":12200,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12202,"publishedVersion":62,"revision":44,"locale":29},{"sys":12201},{"type":12,"linkType":13,"id":14},{"sys":12203},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12205},{"url":387,"details":12206,"fileName":393,"contentType":394},{"size":389,"image":12207},{"width":391,"height":392},{"sys":12209,"fields":12212},{"id":12210,"createdAt":12211},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":12213,"slug":12214,"articleIntro":12213,"category":12215},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[12216],{"metadata":12217,"sys":12220,"fields":12227},{"tags":12218,"concepts":12219},[],[],{"space":12221,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12223,"publishedVersion":343,"revision":62,"contentType":12225,"locale":29},{"sys":12222},{"type":12,"linkType":13,"id":14},{"sys":12224},{"id":21,"type":12,"linkType":22},{"sys":12226},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12228,"metaTitle":353,"metaDescription":354,"mainTitle":12229,"subtitle":372,"heroImage":12244,"ctaButton":395,"ctaLink":396},[352],{"data":12230,"content":12231,"nodeType":74},{},[12232,12238],{"data":12233,"content":12234,"nodeType":78},{},[12235],{"data":12236,"marks":12237,"value":364,"nodeType":82},{},[],{"data":12239,"content":12240,"nodeType":87},{},[12241],{"data":12242,"marks":12243,"value":371,"nodeType":82},{},[],{"metadata":12245,"sys":12248,"fields":12253},{"tags":12246,"concepts":12247},[],[],{"space":12249,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12251,"publishedVersion":62,"revision":44,"locale":29},{"sys":12250},{"type":12,"linkType":13,"id":14},{"sys":12252},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12254},{"url":387,"details":12255,"fileName":393,"contentType":394},{"size":389,"image":12256},{"width":391,"height":392},{"sys":12258,"fields":12261},{"id":12259,"createdAt":12260},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":12262,"slug":12263,"articleIntro":-1,"category":12264},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[12265],{"metadata":12266,"sys":12269,"fields":12276},{"tags":12267,"concepts":12268},[],[],{"space":12270,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12272,"publishedVersion":343,"revision":62,"contentType":12274,"locale":29},{"sys":12271},{"type":12,"linkType":13,"id":14},{"sys":12273},{"id":21,"type":12,"linkType":22},{"sys":12275},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12277,"metaTitle":353,"metaDescription":354,"mainTitle":12278,"subtitle":372,"heroImage":12293,"ctaButton":395,"ctaLink":396},[352],{"data":12279,"content":12280,"nodeType":74},{},[12281,12287],{"data":12282,"content":12283,"nodeType":78},{},[12284],{"data":12285,"marks":12286,"value":364,"nodeType":82},{},[],{"data":12288,"content":12289,"nodeType":87},{},[12290],{"data":12291,"marks":12292,"value":371,"nodeType":82},{},[],{"metadata":12294,"sys":12297,"fields":12302},{"tags":12295,"concepts":12296},[],[],{"space":12298,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12300,"publishedVersion":62,"revision":44,"locale":29},{"sys":12299},{"type":12,"linkType":13,"id":14},{"sys":12301},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12303},{"url":387,"details":12304,"fileName":393,"contentType":394},{"size":389,"image":12305},{"width":391,"height":392},{"sys":12307,"fields":12310},{"id":12308,"createdAt":12309},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":12311,"slug":12312,"articleIntro":12311,"category":12313},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[12314],{"metadata":12315,"sys":12318,"fields":12325},{"tags":12316,"concepts":12317},[],[],{"space":12319,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12321,"publishedVersion":343,"revision":62,"contentType":12323,"locale":29},{"sys":12320},{"type":12,"linkType":13,"id":14},{"sys":12322},{"id":21,"type":12,"linkType":22},{"sys":12324},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12326,"metaTitle":353,"metaDescription":354,"mainTitle":12327,"subtitle":372,"heroImage":12342,"ctaButton":395,"ctaLink":396},[352],{"data":12328,"content":12329,"nodeType":74},{},[12330,12336],{"data":12331,"content":12332,"nodeType":78},{},[12333],{"data":12334,"marks":12335,"value":364,"nodeType":82},{},[],{"data":12337,"content":12338,"nodeType":87},{},[12339],{"data":12340,"marks":12341,"value":371,"nodeType":82},{},[],{"metadata":12343,"sys":12346,"fields":12351},{"tags":12344,"concepts":12345},[],[],{"space":12347,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12349,"publishedVersion":62,"revision":44,"locale":29},{"sys":12348},{"type":12,"linkType":13,"id":14},{"sys":12350},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12352},{"url":387,"details":12353,"fileName":393,"contentType":394},{"size":389,"image":12354},{"width":391,"height":392},{"sys":12356,"fields":12359},{"id":12357,"createdAt":12358},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":12360,"slug":12361,"articleIntro":12360,"category":12362},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[12363],{"metadata":12364,"sys":12367,"fields":12374},{"tags":12365,"concepts":12366},[],[],{"space":12368,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12370,"publishedVersion":343,"revision":62,"contentType":12372,"locale":29},{"sys":12369},{"type":12,"linkType":13,"id":14},{"sys":12371},{"id":21,"type":12,"linkType":22},{"sys":12373},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12375,"metaTitle":353,"metaDescription":354,"mainTitle":12376,"subtitle":372,"heroImage":12391,"ctaButton":395,"ctaLink":396},[352],{"data":12377,"content":12378,"nodeType":74},{},[12379,12385],{"data":12380,"content":12381,"nodeType":78},{},[12382],{"data":12383,"marks":12384,"value":364,"nodeType":82},{},[],{"data":12386,"content":12387,"nodeType":87},{},[12388],{"data":12389,"marks":12390,"value":371,"nodeType":82},{},[],{"metadata":12392,"sys":12395,"fields":12400},{"tags":12393,"concepts":12394},[],[],{"space":12396,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12398,"publishedVersion":62,"revision":44,"locale":29},{"sys":12397},{"type":12,"linkType":13,"id":14},{"sys":12399},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12401},{"url":387,"details":12402,"fileName":393,"contentType":394},{"size":389,"image":12403},{"width":391,"height":392},{"sys":12405,"fields":12408},{"id":12406,"createdAt":12407},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":12409,"slug":12410,"articleIntro":12409,"category":12411},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[12412],{"metadata":12413,"sys":12416,"fields":12423},{"tags":12414,"concepts":12415},[],[],{"space":12417,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12419,"publishedVersion":343,"revision":62,"contentType":12421,"locale":29},{"sys":12418},{"type":12,"linkType":13,"id":14},{"sys":12420},{"id":21,"type":12,"linkType":22},{"sys":12422},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12424,"metaTitle":353,"metaDescription":354,"mainTitle":12425,"subtitle":372,"heroImage":12440,"ctaButton":395,"ctaLink":396},[352],{"data":12426,"content":12427,"nodeType":74},{},[12428,12434],{"data":12429,"content":12430,"nodeType":78},{},[12431],{"data":12432,"marks":12433,"value":364,"nodeType":82},{},[],{"data":12435,"content":12436,"nodeType":87},{},[12437],{"data":12438,"marks":12439,"value":371,"nodeType":82},{},[],{"metadata":12441,"sys":12444,"fields":12449},{"tags":12442,"concepts":12443},[],[],{"space":12445,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12447,"publishedVersion":62,"revision":44,"locale":29},{"sys":12446},{"type":12,"linkType":13,"id":14},{"sys":12448},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12450},{"url":387,"details":12451,"fileName":393,"contentType":394},{"size":389,"image":12452},{"width":391,"height":392},{"sys":12454,"fields":12457},{"id":12455,"createdAt":12456},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":12458,"slug":12459,"articleIntro":-1,"category":12460},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[12461],{"metadata":12462,"sys":12465,"fields":12472},{"tags":12463,"concepts":12464},[],[],{"space":12466,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12468,"publishedVersion":343,"revision":62,"contentType":12470,"locale":29},{"sys":12467},{"type":12,"linkType":13,"id":14},{"sys":12469},{"id":21,"type":12,"linkType":22},{"sys":12471},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12473,"metaTitle":353,"metaDescription":354,"mainTitle":12474,"subtitle":372,"heroImage":12489,"ctaButton":395,"ctaLink":396},[352],{"data":12475,"content":12476,"nodeType":74},{},[12477,12483],{"data":12478,"content":12479,"nodeType":78},{},[12480],{"data":12481,"marks":12482,"value":364,"nodeType":82},{},[],{"data":12484,"content":12485,"nodeType":87},{},[12486],{"data":12487,"marks":12488,"value":371,"nodeType":82},{},[],{"metadata":12490,"sys":12493,"fields":12498},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12496,"publishedVersion":62,"revision":44,"locale":29},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12499},{"url":387,"details":12500,"fileName":393,"contentType":394},{"size":389,"image":12501},{"width":391,"height":392},{"sys":12503,"fields":12506},{"id":12504,"createdAt":12505},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":12507,"slug":12508,"articleIntro":12507,"category":12509},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[12510],{"metadata":12511,"sys":12514,"fields":12521},{"tags":12512,"concepts":12513},[],[],{"space":12515,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12517,"publishedVersion":343,"revision":62,"contentType":12519,"locale":29},{"sys":12516},{"type":12,"linkType":13,"id":14},{"sys":12518},{"id":21,"type":12,"linkType":22},{"sys":12520},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12522,"metaTitle":353,"metaDescription":354,"mainTitle":12523,"subtitle":372,"heroImage":12538,"ctaButton":395,"ctaLink":396},[352],{"data":12524,"content":12525,"nodeType":74},{},[12526,12532],{"data":12527,"content":12528,"nodeType":78},{},[12529],{"data":12530,"marks":12531,"value":364,"nodeType":82},{},[],{"data":12533,"content":12534,"nodeType":87},{},[12535],{"data":12536,"marks":12537,"value":371,"nodeType":82},{},[],{"metadata":12539,"sys":12542,"fields":12547},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12545,"publishedVersion":62,"revision":44,"locale":29},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12548},{"url":387,"details":12549,"fileName":393,"contentType":394},{"size":389,"image":12550},{"width":391,"height":392},{"sys":12552,"fields":12555},{"id":12553,"createdAt":12554},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":12556,"slug":12557,"articleIntro":12556,"category":12558},"618 - Divers","compte-618-divers",[12559],{"metadata":12560,"sys":12563,"fields":12570},{"tags":12561,"concepts":12562},[],[],{"space":12564,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12566,"publishedVersion":343,"revision":62,"contentType":12568,"locale":29},{"sys":12565},{"type":12,"linkType":13,"id":14},{"sys":12567},{"id":21,"type":12,"linkType":22},{"sys":12569},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12571,"metaTitle":353,"metaDescription":354,"mainTitle":12572,"subtitle":372,"heroImage":12587,"ctaButton":395,"ctaLink":396},[352],{"data":12573,"content":12574,"nodeType":74},{},[12575,12581],{"data":12576,"content":12577,"nodeType":78},{},[12578],{"data":12579,"marks":12580,"value":364,"nodeType":82},{},[],{"data":12582,"content":12583,"nodeType":87},{},[12584],{"data":12585,"marks":12586,"value":371,"nodeType":82},{},[],{"metadata":12588,"sys":12591,"fields":12596},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12594,"publishedVersion":62,"revision":44,"locale":29},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12597},{"url":387,"details":12598,"fileName":393,"contentType":394},{"size":389,"image":12599},{"width":391,"height":392},{"sys":12601,"fields":12604},{"id":12602,"createdAt":12603},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":12605,"slug":12606,"articleIntro":12607,"category":12608},"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",[12609],{"metadata":12610,"sys":12613,"fields":12620},{"tags":12611,"concepts":12612},[],[],{"space":12614,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12616,"publishedVersion":343,"revision":62,"contentType":12618,"locale":29},{"sys":12615},{"type":12,"linkType":13,"id":14},{"sys":12617},{"id":21,"type":12,"linkType":22},{"sys":12619},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12621,"metaTitle":353,"metaDescription":354,"mainTitle":12622,"subtitle":372,"heroImage":12637,"ctaButton":395,"ctaLink":396},[352],{"data":12623,"content":12624,"nodeType":74},{},[12625,12631],{"data":12626,"content":12627,"nodeType":78},{},[12628],{"data":12629,"marks":12630,"value":364,"nodeType":82},{},[],{"data":12632,"content":12633,"nodeType":87},{},[12634],{"data":12635,"marks":12636,"value":371,"nodeType":82},{},[],{"metadata":12638,"sys":12641,"fields":12646},{"tags":12639,"concepts":12640},[],[],{"space":12642,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12644,"publishedVersion":62,"revision":44,"locale":29},{"sys":12643},{"type":12,"linkType":13,"id":14},{"sys":12645},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12647},{"url":387,"details":12648,"fileName":393,"contentType":394},{"size":389,"image":12649},{"width":391,"height":392},{"sys":12651,"fields":12654},{"id":12652,"createdAt":12653},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":12655,"slug":12656,"articleIntro":-1,"category":12657},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[12658],{"metadata":12659,"sys":12662,"fields":12669},{"tags":12660,"concepts":12661},[],[],{"space":12663,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12665,"publishedVersion":343,"revision":62,"contentType":12667,"locale":29},{"sys":12664},{"type":12,"linkType":13,"id":14},{"sys":12666},{"id":21,"type":12,"linkType":22},{"sys":12668},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12670,"metaTitle":353,"metaDescription":354,"mainTitle":12671,"subtitle":372,"heroImage":12686,"ctaButton":395,"ctaLink":396},[352],{"data":12672,"content":12673,"nodeType":74},{},[12674,12680],{"data":12675,"content":12676,"nodeType":78},{},[12677],{"data":12678,"marks":12679,"value":364,"nodeType":82},{},[],{"data":12681,"content":12682,"nodeType":87},{},[12683],{"data":12684,"marks":12685,"value":371,"nodeType":82},{},[],{"metadata":12687,"sys":12690,"fields":12695},{"tags":12688,"concepts":12689},[],[],{"space":12691,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12693,"publishedVersion":62,"revision":44,"locale":29},{"sys":12692},{"type":12,"linkType":13,"id":14},{"sys":12694},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12696},{"url":387,"details":12697,"fileName":393,"contentType":394},{"size":389,"image":12698},{"width":391,"height":392},{"sys":12700,"fields":12703},{"id":12701,"createdAt":12702},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":12704,"slug":12705,"articleIntro":12706,"category":12707},"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.",[12708],{"metadata":12709,"sys":12712,"fields":12719},{"tags":12710,"concepts":12711},[],[],{"space":12713,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12715,"publishedVersion":343,"revision":62,"contentType":12717,"locale":29},{"sys":12714},{"type":12,"linkType":13,"id":14},{"sys":12716},{"id":21,"type":12,"linkType":22},{"sys":12718},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12720,"metaTitle":353,"metaDescription":354,"mainTitle":12721,"subtitle":372,"heroImage":12736,"ctaButton":395,"ctaLink":396},[352],{"data":12722,"content":12723,"nodeType":74},{},[12724,12730],{"data":12725,"content":12726,"nodeType":78},{},[12727],{"data":12728,"marks":12729,"value":364,"nodeType":82},{},[],{"data":12731,"content":12732,"nodeType":87},{},[12733],{"data":12734,"marks":12735,"value":371,"nodeType":82},{},[],{"metadata":12737,"sys":12740,"fields":12745},{"tags":12738,"concepts":12739},[],[],{"space":12741,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12743,"publishedVersion":62,"revision":44,"locale":29},{"sys":12742},{"type":12,"linkType":13,"id":14},{"sys":12744},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12746},{"url":387,"details":12747,"fileName":393,"contentType":394},{"size":389,"image":12748},{"width":391,"height":392},{"sys":12750,"fields":12753},{"id":12751,"createdAt":12752},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":12754,"slug":12755,"articleIntro":12754,"category":12756},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[12757],{"metadata":12758,"sys":12761,"fields":12768},{"tags":12759,"concepts":12760},[],[],{"space":12762,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12764,"publishedVersion":343,"revision":62,"contentType":12766,"locale":29},{"sys":12763},{"type":12,"linkType":13,"id":14},{"sys":12765},{"id":21,"type":12,"linkType":22},{"sys":12767},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12769,"metaTitle":353,"metaDescription":354,"mainTitle":12770,"subtitle":372,"heroImage":12785,"ctaButton":395,"ctaLink":396},[352],{"data":12771,"content":12772,"nodeType":74},{},[12773,12779],{"data":12774,"content":12775,"nodeType":78},{},[12776],{"data":12777,"marks":12778,"value":364,"nodeType":82},{},[],{"data":12780,"content":12781,"nodeType":87},{},[12782],{"data":12783,"marks":12784,"value":371,"nodeType":82},{},[],{"metadata":12786,"sys":12789,"fields":12794},{"tags":12787,"concepts":12788},[],[],{"space":12790,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12792,"publishedVersion":62,"revision":44,"locale":29},{"sys":12791},{"type":12,"linkType":13,"id":14},{"sys":12793},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12795},{"url":387,"details":12796,"fileName":393,"contentType":394},{"size":389,"image":12797},{"width":391,"height":392},{"sys":12799,"fields":12802},{"id":12800,"createdAt":12801},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":12803,"slug":12804,"articleIntro":-1,"category":12805},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[12806],{"metadata":12807,"sys":12810,"fields":12817},{"tags":12808,"concepts":12809},[],[],{"space":12811,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12813,"publishedVersion":343,"revision":62,"contentType":12815,"locale":29},{"sys":12812},{"type":12,"linkType":13,"id":14},{"sys":12814},{"id":21,"type":12,"linkType":22},{"sys":12816},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12818,"metaTitle":353,"metaDescription":354,"mainTitle":12819,"subtitle":372,"heroImage":12834,"ctaButton":395,"ctaLink":396},[352],{"data":12820,"content":12821,"nodeType":74},{},[12822,12828],{"data":12823,"content":12824,"nodeType":78},{},[12825],{"data":12826,"marks":12827,"value":364,"nodeType":82},{},[],{"data":12829,"content":12830,"nodeType":87},{},[12831],{"data":12832,"marks":12833,"value":371,"nodeType":82},{},[],{"metadata":12835,"sys":12838,"fields":12843},{"tags":12836,"concepts":12837},[],[],{"space":12839,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12841,"publishedVersion":62,"revision":44,"locale":29},{"sys":12840},{"type":12,"linkType":13,"id":14},{"sys":12842},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12844},{"url":387,"details":12845,"fileName":393,"contentType":394},{"size":389,"image":12846},{"width":391,"height":392},{"sys":12848,"fields":12851},{"id":12849,"createdAt":12850},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":12852,"slug":12853,"articleIntro":12852,"category":12854},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[12855],{"metadata":12856,"sys":12859,"fields":12866},{"tags":12857,"concepts":12858},[],[],{"space":12860,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12862,"publishedVersion":343,"revision":62,"contentType":12864,"locale":29},{"sys":12861},{"type":12,"linkType":13,"id":14},{"sys":12863},{"id":21,"type":12,"linkType":22},{"sys":12865},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12867,"metaTitle":353,"metaDescription":354,"mainTitle":12868,"subtitle":372,"heroImage":12883,"ctaButton":395,"ctaLink":396},[352],{"data":12869,"content":12870,"nodeType":74},{},[12871,12877],{"data":12872,"content":12873,"nodeType":78},{},[12874],{"data":12875,"marks":12876,"value":364,"nodeType":82},{},[],{"data":12878,"content":12879,"nodeType":87},{},[12880],{"data":12881,"marks":12882,"value":371,"nodeType":82},{},[],{"metadata":12884,"sys":12887,"fields":12892},{"tags":12885,"concepts":12886},[],[],{"space":12888,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12890,"publishedVersion":62,"revision":44,"locale":29},{"sys":12889},{"type":12,"linkType":13,"id":14},{"sys":12891},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12893},{"url":387,"details":12894,"fileName":393,"contentType":394},{"size":389,"image":12895},{"width":391,"height":392},{"sys":12897,"fields":12900},{"id":12898,"createdAt":12899},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":12901,"slug":12902,"articleIntro":12901,"category":12903},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[12904],{"metadata":12905,"sys":12908,"fields":12915},{"tags":12906,"concepts":12907},[],[],{"space":12909,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12911,"publishedVersion":343,"revision":62,"contentType":12913,"locale":29},{"sys":12910},{"type":12,"linkType":13,"id":14},{"sys":12912},{"id":21,"type":12,"linkType":22},{"sys":12914},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12916,"metaTitle":353,"metaDescription":354,"mainTitle":12917,"subtitle":372,"heroImage":12932,"ctaButton":395,"ctaLink":396},[352],{"data":12918,"content":12919,"nodeType":74},{},[12920,12926],{"data":12921,"content":12922,"nodeType":78},{},[12923],{"data":12924,"marks":12925,"value":364,"nodeType":82},{},[],{"data":12927,"content":12928,"nodeType":87},{},[12929],{"data":12930,"marks":12931,"value":371,"nodeType":82},{},[],{"metadata":12933,"sys":12936,"fields":12941},{"tags":12934,"concepts":12935},[],[],{"space":12937,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12939,"publishedVersion":62,"revision":44,"locale":29},{"sys":12938},{"type":12,"linkType":13,"id":14},{"sys":12940},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12942},{"url":387,"details":12943,"fileName":393,"contentType":394},{"size":389,"image":12944},{"width":391,"height":392},{"sys":12946,"fields":12949},{"id":12947,"createdAt":12948},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":12950,"slug":12951,"articleIntro":12950,"category":12952},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[12953],{"metadata":12954,"sys":12957,"fields":12964},{"tags":12955,"concepts":12956},[],[],{"space":12958,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":12960,"publishedVersion":343,"revision":62,"contentType":12962,"locale":29},{"sys":12959},{"type":12,"linkType":13,"id":14},{"sys":12961},{"id":21,"type":12,"linkType":22},{"sys":12963},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":12965,"metaTitle":353,"metaDescription":354,"mainTitle":12966,"subtitle":372,"heroImage":12981,"ctaButton":395,"ctaLink":396},[352],{"data":12967,"content":12968,"nodeType":74},{},[12969,12975],{"data":12970,"content":12971,"nodeType":78},{},[12972],{"data":12973,"marks":12974,"value":364,"nodeType":82},{},[],{"data":12976,"content":12977,"nodeType":87},{},[12978],{"data":12979,"marks":12980,"value":371,"nodeType":82},{},[],{"metadata":12982,"sys":12985,"fields":12990},{"tags":12983,"concepts":12984},[],[],{"space":12986,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":12988,"publishedVersion":62,"revision":44,"locale":29},{"sys":12987},{"type":12,"linkType":13,"id":14},{"sys":12989},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":12991},{"url":387,"details":12992,"fileName":393,"contentType":394},{"size":389,"image":12993},{"width":391,"height":392},{"sys":12995,"fields":12997},{"id":12996,"createdAt":11622},"1gL1TVBdSVq2maqsnWjSUW",{"title":12998,"slug":12999,"articleIntro":-1,"category":13000},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[13001],{"metadata":13002,"sys":13005,"fields":13012},{"tags":13003,"concepts":13004},[],[],{"space":13006,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13008,"publishedVersion":343,"revision":62,"contentType":13010,"locale":29},{"sys":13007},{"type":12,"linkType":13,"id":14},{"sys":13009},{"id":21,"type":12,"linkType":22},{"sys":13011},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13013,"metaTitle":353,"metaDescription":354,"mainTitle":13014,"subtitle":372,"heroImage":13029,"ctaButton":395,"ctaLink":396},[352],{"data":13015,"content":13016,"nodeType":74},{},[13017,13023],{"data":13018,"content":13019,"nodeType":78},{},[13020],{"data":13021,"marks":13022,"value":364,"nodeType":82},{},[],{"data":13024,"content":13025,"nodeType":87},{},[13026],{"data":13027,"marks":13028,"value":371,"nodeType":82},{},[],{"metadata":13030,"sys":13033,"fields":13038},{"tags":13031,"concepts":13032},[],[],{"space":13034,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13036,"publishedVersion":62,"revision":44,"locale":29},{"sys":13035},{"type":12,"linkType":13,"id":14},{"sys":13037},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13039},{"url":387,"details":13040,"fileName":393,"contentType":394},{"size":389,"image":13041},{"width":391,"height":392},{"sys":13043,"fields":13046},{"id":13044,"createdAt":13045},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":13047,"slug":13048,"articleIntro":13047,"category":13049},"426 - Personnel - Dépôts","compte-426-personnel-depots",[13050],{"metadata":13051,"sys":13054,"fields":13061},{"tags":13052,"concepts":13053},[],[],{"space":13055,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13057,"publishedVersion":343,"revision":62,"contentType":13059,"locale":29},{"sys":13056},{"type":12,"linkType":13,"id":14},{"sys":13058},{"id":21,"type":12,"linkType":22},{"sys":13060},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13062,"metaTitle":353,"metaDescription":354,"mainTitle":13063,"subtitle":372,"heroImage":13078,"ctaButton":395,"ctaLink":396},[352],{"data":13064,"content":13065,"nodeType":74},{},[13066,13072],{"data":13067,"content":13068,"nodeType":78},{},[13069],{"data":13070,"marks":13071,"value":364,"nodeType":82},{},[],{"data":13073,"content":13074,"nodeType":87},{},[13075],{"data":13076,"marks":13077,"value":371,"nodeType":82},{},[],{"metadata":13079,"sys":13082,"fields":13087},{"tags":13080,"concepts":13081},[],[],{"space":13083,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13085,"publishedVersion":62,"revision":44,"locale":29},{"sys":13084},{"type":12,"linkType":13,"id":14},{"sys":13086},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13088},{"url":387,"details":13089,"fileName":393,"contentType":394},{"size":389,"image":13090},{"width":391,"height":392},{"sys":13092,"fields":13095},{"id":13093,"createdAt":13094},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":13096,"slug":13097,"articleIntro":13096,"category":13098},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[13099],{"metadata":13100,"sys":13103,"fields":13110},{"tags":13101,"concepts":13102},[],[],{"space":13104,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13106,"publishedVersion":343,"revision":62,"contentType":13108,"locale":29},{"sys":13105},{"type":12,"linkType":13,"id":14},{"sys":13107},{"id":21,"type":12,"linkType":22},{"sys":13109},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13111,"metaTitle":353,"metaDescription":354,"mainTitle":13112,"subtitle":372,"heroImage":13127,"ctaButton":395,"ctaLink":396},[352],{"data":13113,"content":13114,"nodeType":74},{},[13115,13121],{"data":13116,"content":13117,"nodeType":78},{},[13118],{"data":13119,"marks":13120,"value":364,"nodeType":82},{},[],{"data":13122,"content":13123,"nodeType":87},{},[13124],{"data":13125,"marks":13126,"value":371,"nodeType":82},{},[],{"metadata":13128,"sys":13131,"fields":13136},{"tags":13129,"concepts":13130},[],[],{"space":13132,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13134,"publishedVersion":62,"revision":44,"locale":29},{"sys":13133},{"type":12,"linkType":13,"id":14},{"sys":13135},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13137},{"url":387,"details":13138,"fileName":393,"contentType":394},{"size":389,"image":13139},{"width":391,"height":392},{"sys":13141,"fields":13144},{"id":13142,"createdAt":13143},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":13145,"slug":13146,"articleIntro":13145,"category":13147},"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",[13148],{"metadata":13149,"sys":13152,"fields":13159},{"tags":13150,"concepts":13151},[],[],{"space":13153,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13155,"publishedVersion":343,"revision":62,"contentType":13157,"locale":29},{"sys":13154},{"type":12,"linkType":13,"id":14},{"sys":13156},{"id":21,"type":12,"linkType":22},{"sys":13158},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13160,"metaTitle":353,"metaDescription":354,"mainTitle":13161,"subtitle":372,"heroImage":13176,"ctaButton":395,"ctaLink":396},[352],{"data":13162,"content":13163,"nodeType":74},{},[13164,13170],{"data":13165,"content":13166,"nodeType":78},{},[13167],{"data":13168,"marks":13169,"value":364,"nodeType":82},{},[],{"data":13171,"content":13172,"nodeType":87},{},[13173],{"data":13174,"marks":13175,"value":371,"nodeType":82},{},[],{"metadata":13177,"sys":13180,"fields":13185},{"tags":13178,"concepts":13179},[],[],{"space":13181,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13183,"publishedVersion":62,"revision":44,"locale":29},{"sys":13182},{"type":12,"linkType":13,"id":14},{"sys":13184},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13186},{"url":387,"details":13187,"fileName":393,"contentType":394},{"size":389,"image":13188},{"width":391,"height":392},{"sys":13190,"fields":13193},{"id":13191,"createdAt":13192},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":13194,"slug":13195,"articleIntro":13194,"category":13196},"4551 - Principal","compte-4551-principal",[13197],{"metadata":13198,"sys":13201,"fields":13208},{"tags":13199,"concepts":13200},[],[],{"space":13202,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13204,"publishedVersion":343,"revision":62,"contentType":13206,"locale":29},{"sys":13203},{"type":12,"linkType":13,"id":14},{"sys":13205},{"id":21,"type":12,"linkType":22},{"sys":13207},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13209,"metaTitle":353,"metaDescription":354,"mainTitle":13210,"subtitle":372,"heroImage":13225,"ctaButton":395,"ctaLink":396},[352],{"data":13211,"content":13212,"nodeType":74},{},[13213,13219],{"data":13214,"content":13215,"nodeType":78},{},[13216],{"data":13217,"marks":13218,"value":364,"nodeType":82},{},[],{"data":13220,"content":13221,"nodeType":87},{},[13222],{"data":13223,"marks":13224,"value":371,"nodeType":82},{},[],{"metadata":13226,"sys":13229,"fields":13234},{"tags":13227,"concepts":13228},[],[],{"space":13230,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13232,"publishedVersion":62,"revision":44,"locale":29},{"sys":13231},{"type":12,"linkType":13,"id":14},{"sys":13233},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13235},{"url":387,"details":13236,"fileName":393,"contentType":394},{"size":389,"image":13237},{"width":391,"height":392},{"sys":13239,"fields":13242},{"id":13240,"createdAt":13241},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":13243,"slug":13244,"articleIntro":13243,"category":13245},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[13246],{"metadata":13247,"sys":13250,"fields":13257},{"tags":13248,"concepts":13249},[],[],{"space":13251,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13253,"publishedVersion":343,"revision":62,"contentType":13255,"locale":29},{"sys":13252},{"type":12,"linkType":13,"id":14},{"sys":13254},{"id":21,"type":12,"linkType":22},{"sys":13256},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13258,"metaTitle":353,"metaDescription":354,"mainTitle":13259,"subtitle":372,"heroImage":13274,"ctaButton":395,"ctaLink":396},[352],{"data":13260,"content":13261,"nodeType":74},{},[13262,13268],{"data":13263,"content":13264,"nodeType":78},{},[13265],{"data":13266,"marks":13267,"value":364,"nodeType":82},{},[],{"data":13269,"content":13270,"nodeType":87},{},[13271],{"data":13272,"marks":13273,"value":371,"nodeType":82},{},[],{"metadata":13275,"sys":13278,"fields":13283},{"tags":13276,"concepts":13277},[],[],{"space":13279,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13281,"publishedVersion":62,"revision":44,"locale":29},{"sys":13280},{"type":12,"linkType":13,"id":14},{"sys":13282},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13284},{"url":387,"details":13285,"fileName":393,"contentType":394},{"size":389,"image":13286},{"width":391,"height":392},{"sys":13288,"fields":13291},{"id":13289,"createdAt":13290},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":13292,"slug":13293,"articleIntro":13292,"category":13294},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[13295],{"metadata":13296,"sys":13299,"fields":13306},{"tags":13297,"concepts":13298},[],[],{"space":13300,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13302,"publishedVersion":343,"revision":62,"contentType":13304,"locale":29},{"sys":13301},{"type":12,"linkType":13,"id":14},{"sys":13303},{"id":21,"type":12,"linkType":22},{"sys":13305},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13307,"metaTitle":353,"metaDescription":354,"mainTitle":13308,"subtitle":372,"heroImage":13323,"ctaButton":395,"ctaLink":396},[352],{"data":13309,"content":13310,"nodeType":74},{},[13311,13317],{"data":13312,"content":13313,"nodeType":78},{},[13314],{"data":13315,"marks":13316,"value":364,"nodeType":82},{},[],{"data":13318,"content":13319,"nodeType":87},{},[13320],{"data":13321,"marks":13322,"value":371,"nodeType":82},{},[],{"metadata":13324,"sys":13327,"fields":13332},{"tags":13325,"concepts":13326},[],[],{"space":13328,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13330,"publishedVersion":62,"revision":44,"locale":29},{"sys":13329},{"type":12,"linkType":13,"id":14},{"sys":13331},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13333},{"url":387,"details":13334,"fileName":393,"contentType":394},{"size":389,"image":13335},{"width":391,"height":392},{"sys":13337,"fields":13340},{"id":13338,"createdAt":13339},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":13341,"slug":13342,"articleIntro":13341,"category":13343},"Compte 6412 - Congés payés","compte-6412-conges-payes",[13344],{"metadata":13345,"sys":13348,"fields":13355},{"tags":13346,"concepts":13347},[],[],{"space":13349,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13351,"publishedVersion":343,"revision":62,"contentType":13353,"locale":29},{"sys":13350},{"type":12,"linkType":13,"id":14},{"sys":13352},{"id":21,"type":12,"linkType":22},{"sys":13354},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13356,"metaTitle":353,"metaDescription":354,"mainTitle":13357,"subtitle":372,"heroImage":13372,"ctaButton":395,"ctaLink":396},[352],{"data":13358,"content":13359,"nodeType":74},{},[13360,13366],{"data":13361,"content":13362,"nodeType":78},{},[13363],{"data":13364,"marks":13365,"value":364,"nodeType":82},{},[],{"data":13367,"content":13368,"nodeType":87},{},[13369],{"data":13370,"marks":13371,"value":371,"nodeType":82},{},[],{"metadata":13373,"sys":13376,"fields":13381},{"tags":13374,"concepts":13375},[],[],{"space":13377,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13379,"publishedVersion":62,"revision":44,"locale":29},{"sys":13378},{"type":12,"linkType":13,"id":14},{"sys":13380},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13382},{"url":387,"details":13383,"fileName":393,"contentType":394},{"size":389,"image":13384},{"width":391,"height":392},{"sys":13386,"fields":13389},{"id":13387,"createdAt":13388},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":13390,"slug":13391,"articleIntro":13390,"category":13392},"206 - Droit au bail","compte-206-droit-au-bail",[13393],{"metadata":13394,"sys":13397,"fields":13404},{"tags":13395,"concepts":13396},[],[],{"space":13398,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13400,"publishedVersion":343,"revision":62,"contentType":13402,"locale":29},{"sys":13399},{"type":12,"linkType":13,"id":14},{"sys":13401},{"id":21,"type":12,"linkType":22},{"sys":13403},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13405,"metaTitle":353,"metaDescription":354,"mainTitle":13406,"subtitle":372,"heroImage":13421,"ctaButton":395,"ctaLink":396},[352],{"data":13407,"content":13408,"nodeType":74},{},[13409,13415],{"data":13410,"content":13411,"nodeType":78},{},[13412],{"data":13413,"marks":13414,"value":364,"nodeType":82},{},[],{"data":13416,"content":13417,"nodeType":87},{},[13418],{"data":13419,"marks":13420,"value":371,"nodeType":82},{},[],{"metadata":13422,"sys":13425,"fields":13430},{"tags":13423,"concepts":13424},[],[],{"space":13426,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13428,"publishedVersion":62,"revision":44,"locale":29},{"sys":13427},{"type":12,"linkType":13,"id":14},{"sys":13429},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13431},{"url":387,"details":13432,"fileName":393,"contentType":394},{"size":389,"image":13433},{"width":391,"height":392},{"sys":13435,"fields":13438},{"id":13436,"createdAt":13437},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":13439,"slug":13440,"articleIntro":13439,"category":13441},"6161 - Multirisques","compte-6161-multirisques",[13442],{"metadata":13443,"sys":13446,"fields":13453},{"tags":13444,"concepts":13445},[],[],{"space":13447,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13449,"publishedVersion":343,"revision":62,"contentType":13451,"locale":29},{"sys":13448},{"type":12,"linkType":13,"id":14},{"sys":13450},{"id":21,"type":12,"linkType":22},{"sys":13452},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13454,"metaTitle":353,"metaDescription":354,"mainTitle":13455,"subtitle":372,"heroImage":13470,"ctaButton":395,"ctaLink":396},[352],{"data":13456,"content":13457,"nodeType":74},{},[13458,13464],{"data":13459,"content":13460,"nodeType":78},{},[13461],{"data":13462,"marks":13463,"value":364,"nodeType":82},{},[],{"data":13465,"content":13466,"nodeType":87},{},[13467],{"data":13468,"marks":13469,"value":371,"nodeType":82},{},[],{"metadata":13471,"sys":13474,"fields":13479},{"tags":13472,"concepts":13473},[],[],{"space":13475,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13477,"publishedVersion":62,"revision":44,"locale":29},{"sys":13476},{"type":12,"linkType":13,"id":14},{"sys":13478},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13480},{"url":387,"details":13481,"fileName":393,"contentType":394},{"size":389,"image":13482},{"width":391,"height":392},{"sys":13484,"fields":13487},{"id":13485,"createdAt":13486},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":13488,"slug":13489,"articleIntro":-1,"category":13490},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[13491],{"metadata":13492,"sys":13495,"fields":13502},{"tags":13493,"concepts":13494},[],[],{"space":13496,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13498,"publishedVersion":343,"revision":62,"contentType":13500,"locale":29},{"sys":13497},{"type":12,"linkType":13,"id":14},{"sys":13499},{"id":21,"type":12,"linkType":22},{"sys":13501},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13503,"metaTitle":353,"metaDescription":354,"mainTitle":13504,"subtitle":372,"heroImage":13519,"ctaButton":395,"ctaLink":396},[352],{"data":13505,"content":13506,"nodeType":74},{},[13507,13513],{"data":13508,"content":13509,"nodeType":78},{},[13510],{"data":13511,"marks":13512,"value":364,"nodeType":82},{},[],{"data":13514,"content":13515,"nodeType":87},{},[13516],{"data":13517,"marks":13518,"value":371,"nodeType":82},{},[],{"metadata":13520,"sys":13523,"fields":13528},{"tags":13521,"concepts":13522},[],[],{"space":13524,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13526,"publishedVersion":62,"revision":44,"locale":29},{"sys":13525},{"type":12,"linkType":13,"id":14},{"sys":13527},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13529},{"url":387,"details":13530,"fileName":393,"contentType":394},{"size":389,"image":13531},{"width":391,"height":392},{"sys":13533,"fields":13536},{"id":13534,"createdAt":13535},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":13537,"slug":13538,"articleIntro":13537,"category":13539},"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",[13540],{"metadata":13541,"sys":13544,"fields":13551},{"tags":13542,"concepts":13543},[],[],{"space":13545,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13547,"publishedVersion":343,"revision":62,"contentType":13549,"locale":29},{"sys":13546},{"type":12,"linkType":13,"id":14},{"sys":13548},{"id":21,"type":12,"linkType":22},{"sys":13550},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13552,"metaTitle":353,"metaDescription":354,"mainTitle":13553,"subtitle":372,"heroImage":13568,"ctaButton":395,"ctaLink":396},[352],{"data":13554,"content":13555,"nodeType":74},{},[13556,13562],{"data":13557,"content":13558,"nodeType":78},{},[13559],{"data":13560,"marks":13561,"value":364,"nodeType":82},{},[],{"data":13563,"content":13564,"nodeType":87},{},[13565],{"data":13566,"marks":13567,"value":371,"nodeType":82},{},[],{"metadata":13569,"sys":13572,"fields":13577},{"tags":13570,"concepts":13571},[],[],{"space":13573,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13575,"publishedVersion":62,"revision":44,"locale":29},{"sys":13574},{"type":12,"linkType":13,"id":14},{"sys":13576},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13578},{"url":387,"details":13579,"fileName":393,"contentType":394},{"size":389,"image":13580},{"width":391,"height":392},{"sys":13582,"fields":13585},{"id":13583,"createdAt":13584},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":13586,"slug":13587,"articleIntro":13586,"category":13588},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[13589],{"metadata":13590,"sys":13593,"fields":13600},{"tags":13591,"concepts":13592},[],[],{"space":13594,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13596,"publishedVersion":343,"revision":62,"contentType":13598,"locale":29},{"sys":13595},{"type":12,"linkType":13,"id":14},{"sys":13597},{"id":21,"type":12,"linkType":22},{"sys":13599},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13601,"metaTitle":353,"metaDescription":354,"mainTitle":13602,"subtitle":372,"heroImage":13617,"ctaButton":395,"ctaLink":396},[352],{"data":13603,"content":13604,"nodeType":74},{},[13605,13611],{"data":13606,"content":13607,"nodeType":78},{},[13608],{"data":13609,"marks":13610,"value":364,"nodeType":82},{},[],{"data":13612,"content":13613,"nodeType":87},{},[13614],{"data":13615,"marks":13616,"value":371,"nodeType":82},{},[],{"metadata":13618,"sys":13621,"fields":13626},{"tags":13619,"concepts":13620},[],[],{"space":13622,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13624,"publishedVersion":62,"revision":44,"locale":29},{"sys":13623},{"type":12,"linkType":13,"id":14},{"sys":13625},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13627},{"url":387,"details":13628,"fileName":393,"contentType":394},{"size":389,"image":13629},{"width":391,"height":392},{"sys":13631,"fields":13634},{"id":13632,"createdAt":13633},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":13635,"slug":13636,"articleIntro":13635,"category":13637},"2768 - Intérêts courus","compte-2768-interets-courus",[13638],{"metadata":13639,"sys":13642,"fields":13649},{"tags":13640,"concepts":13641},[],[],{"space":13643,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13645,"publishedVersion":343,"revision":62,"contentType":13647,"locale":29},{"sys":13644},{"type":12,"linkType":13,"id":14},{"sys":13646},{"id":21,"type":12,"linkType":22},{"sys":13648},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13650,"metaTitle":353,"metaDescription":354,"mainTitle":13651,"subtitle":372,"heroImage":13666,"ctaButton":395,"ctaLink":396},[352],{"data":13652,"content":13653,"nodeType":74},{},[13654,13660],{"data":13655,"content":13656,"nodeType":78},{},[13657],{"data":13658,"marks":13659,"value":364,"nodeType":82},{},[],{"data":13661,"content":13662,"nodeType":87},{},[13663],{"data":13664,"marks":13665,"value":371,"nodeType":82},{},[],{"metadata":13667,"sys":13670,"fields":13675},{"tags":13668,"concepts":13669},[],[],{"space":13671,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13673,"publishedVersion":62,"revision":44,"locale":29},{"sys":13672},{"type":12,"linkType":13,"id":14},{"sys":13674},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13676},{"url":387,"details":13677,"fileName":393,"contentType":394},{"size":389,"image":13678},{"width":391,"height":392},{"sys":13680,"fields":13683},{"id":13681,"createdAt":13682},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":13684,"slug":13685,"articleIntro":13684,"category":13686},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[13687],{"metadata":13688,"sys":13691,"fields":13698},{"tags":13689,"concepts":13690},[],[],{"space":13692,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13694,"publishedVersion":343,"revision":62,"contentType":13696,"locale":29},{"sys":13693},{"type":12,"linkType":13,"id":14},{"sys":13695},{"id":21,"type":12,"linkType":22},{"sys":13697},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13699,"metaTitle":353,"metaDescription":354,"mainTitle":13700,"subtitle":372,"heroImage":13715,"ctaButton":395,"ctaLink":396},[352],{"data":13701,"content":13702,"nodeType":74},{},[13703,13709],{"data":13704,"content":13705,"nodeType":78},{},[13706],{"data":13707,"marks":13708,"value":364,"nodeType":82},{},[],{"data":13710,"content":13711,"nodeType":87},{},[13712],{"data":13713,"marks":13714,"value":371,"nodeType":82},{},[],{"metadata":13716,"sys":13719,"fields":13724},{"tags":13717,"concepts":13718},[],[],{"space":13720,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13722,"publishedVersion":62,"revision":44,"locale":29},{"sys":13721},{"type":12,"linkType":13,"id":14},{"sys":13723},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13725},{"url":387,"details":13726,"fileName":393,"contentType":394},{"size":389,"image":13727},{"width":391,"height":392},{"sys":13729,"fields":13732},{"id":13730,"createdAt":13731},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13733,"slug":13734,"articleIntro":13733,"category":13735},"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",[13736],{"metadata":13737,"sys":13740,"fields":13747},{"tags":13738,"concepts":13739},[],[],{"space":13741,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13743,"publishedVersion":343,"revision":62,"contentType":13745,"locale":29},{"sys":13742},{"type":12,"linkType":13,"id":14},{"sys":13744},{"id":21,"type":12,"linkType":22},{"sys":13746},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13748,"metaTitle":353,"metaDescription":354,"mainTitle":13749,"subtitle":372,"heroImage":13764,"ctaButton":395,"ctaLink":396},[352],{"data":13750,"content":13751,"nodeType":74},{},[13752,13758],{"data":13753,"content":13754,"nodeType":78},{},[13755],{"data":13756,"marks":13757,"value":364,"nodeType":82},{},[],{"data":13759,"content":13760,"nodeType":87},{},[13761],{"data":13762,"marks":13763,"value":371,"nodeType":82},{},[],{"metadata":13765,"sys":13768,"fields":13773},{"tags":13766,"concepts":13767},[],[],{"space":13769,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13771,"publishedVersion":62,"revision":44,"locale":29},{"sys":13770},{"type":12,"linkType":13,"id":14},{"sys":13772},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13774},{"url":387,"details":13775,"fileName":393,"contentType":394},{"size":389,"image":13776},{"width":391,"height":392},{"sys":13778,"fields":13781},{"id":13779,"createdAt":13780},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":13782,"slug":13783,"articleIntro":13782,"category":13784},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[13785],{"metadata":13786,"sys":13789,"fields":13796},{"tags":13787,"concepts":13788},[],[],{"space":13790,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13792,"publishedVersion":343,"revision":62,"contentType":13794,"locale":29},{"sys":13791},{"type":12,"linkType":13,"id":14},{"sys":13793},{"id":21,"type":12,"linkType":22},{"sys":13795},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13797,"metaTitle":353,"metaDescription":354,"mainTitle":13798,"subtitle":372,"heroImage":13813,"ctaButton":395,"ctaLink":396},[352],{"data":13799,"content":13800,"nodeType":74},{},[13801,13807],{"data":13802,"content":13803,"nodeType":78},{},[13804],{"data":13805,"marks":13806,"value":364,"nodeType":82},{},[],{"data":13808,"content":13809,"nodeType":87},{},[13810],{"data":13811,"marks":13812,"value":371,"nodeType":82},{},[],{"metadata":13814,"sys":13817,"fields":13822},{"tags":13815,"concepts":13816},[],[],{"space":13818,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13820,"publishedVersion":62,"revision":44,"locale":29},{"sys":13819},{"type":12,"linkType":13,"id":14},{"sys":13821},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13823},{"url":387,"details":13824,"fileName":393,"contentType":394},{"size":389,"image":13825},{"width":391,"height":392},{"sys":13827,"fields":13830},{"id":13828,"createdAt":13829},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":13831,"slug":13832,"articleIntro":-1,"category":13833},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[13834],{"metadata":13835,"sys":13838,"fields":13845},{"tags":13836,"concepts":13837},[],[],{"space":13839,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13841,"publishedVersion":343,"revision":62,"contentType":13843,"locale":29},{"sys":13840},{"type":12,"linkType":13,"id":14},{"sys":13842},{"id":21,"type":12,"linkType":22},{"sys":13844},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13846,"metaTitle":353,"metaDescription":354,"mainTitle":13847,"subtitle":372,"heroImage":13862,"ctaButton":395,"ctaLink":396},[352],{"data":13848,"content":13849,"nodeType":74},{},[13850,13856],{"data":13851,"content":13852,"nodeType":78},{},[13853],{"data":13854,"marks":13855,"value":364,"nodeType":82},{},[],{"data":13857,"content":13858,"nodeType":87},{},[13859],{"data":13860,"marks":13861,"value":371,"nodeType":82},{},[],{"metadata":13863,"sys":13866,"fields":13871},{"tags":13864,"concepts":13865},[],[],{"space":13867,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13869,"publishedVersion":62,"revision":44,"locale":29},{"sys":13868},{"type":12,"linkType":13,"id":14},{"sys":13870},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13872},{"url":387,"details":13873,"fileName":393,"contentType":394},{"size":389,"image":13874},{"width":391,"height":392},{"sys":13876,"fields":13879},{"id":13877,"createdAt":13878},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":13880,"slug":13881,"articleIntro":13880,"category":13882},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[13883],{"metadata":13884,"sys":13887,"fields":13894},{"tags":13885,"concepts":13886},[],[],{"space":13888,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13890,"publishedVersion":343,"revision":62,"contentType":13892,"locale":29},{"sys":13889},{"type":12,"linkType":13,"id":14},{"sys":13891},{"id":21,"type":12,"linkType":22},{"sys":13893},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13895,"metaTitle":353,"metaDescription":354,"mainTitle":13896,"subtitle":372,"heroImage":13911,"ctaButton":395,"ctaLink":396},[352],{"data":13897,"content":13898,"nodeType":74},{},[13899,13905],{"data":13900,"content":13901,"nodeType":78},{},[13902],{"data":13903,"marks":13904,"value":364,"nodeType":82},{},[],{"data":13906,"content":13907,"nodeType":87},{},[13908],{"data":13909,"marks":13910,"value":371,"nodeType":82},{},[],{"metadata":13912,"sys":13915,"fields":13920},{"tags":13913,"concepts":13914},[],[],{"space":13916,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13918,"publishedVersion":62,"revision":44,"locale":29},{"sys":13917},{"type":12,"linkType":13,"id":14},{"sys":13919},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13921},{"url":387,"details":13922,"fileName":393,"contentType":394},{"size":389,"image":13923},{"width":391,"height":392},{"sys":13925,"fields":13928},{"id":13926,"createdAt":13927},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13929,"slug":13930,"articleIntro":13929,"category":13931},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13932],{"metadata":13933,"sys":13936,"fields":13943},{"tags":13934,"concepts":13935},[],[],{"space":13937,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13939,"publishedVersion":343,"revision":62,"contentType":13941,"locale":29},{"sys":13938},{"type":12,"linkType":13,"id":14},{"sys":13940},{"id":21,"type":12,"linkType":22},{"sys":13942},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13944,"metaTitle":353,"metaDescription":354,"mainTitle":13945,"subtitle":372,"heroImage":13960,"ctaButton":395,"ctaLink":396},[352],{"data":13946,"content":13947,"nodeType":74},{},[13948,13954],{"data":13949,"content":13950,"nodeType":78},{},[13951],{"data":13952,"marks":13953,"value":364,"nodeType":82},{},[],{"data":13955,"content":13956,"nodeType":87},{},[13957],{"data":13958,"marks":13959,"value":371,"nodeType":82},{},[],{"metadata":13961,"sys":13964,"fields":13969},{"tags":13962,"concepts":13963},[],[],{"space":13965,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":13967,"publishedVersion":62,"revision":44,"locale":29},{"sys":13966},{"type":12,"linkType":13,"id":14},{"sys":13968},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":13970},{"url":387,"details":13971,"fileName":393,"contentType":394},{"size":389,"image":13972},{"width":391,"height":392},{"sys":13974,"fields":13977},{"id":13975,"createdAt":13976},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":13978,"slug":13979,"articleIntro":13978,"category":13980},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[13981],{"metadata":13982,"sys":13985,"fields":13992},{"tags":13983,"concepts":13984},[],[],{"space":13986,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":13988,"publishedVersion":343,"revision":62,"contentType":13990,"locale":29},{"sys":13987},{"type":12,"linkType":13,"id":14},{"sys":13989},{"id":21,"type":12,"linkType":22},{"sys":13991},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":13993,"metaTitle":353,"metaDescription":354,"mainTitle":13994,"subtitle":372,"heroImage":14009,"ctaButton":395,"ctaLink":396},[352],{"data":13995,"content":13996,"nodeType":74},{},[13997,14003],{"data":13998,"content":13999,"nodeType":78},{},[14000],{"data":14001,"marks":14002,"value":364,"nodeType":82},{},[],{"data":14004,"content":14005,"nodeType":87},{},[14006],{"data":14007,"marks":14008,"value":371,"nodeType":82},{},[],{"metadata":14010,"sys":14013,"fields":14018},{"tags":14011,"concepts":14012},[],[],{"space":14014,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14016,"publishedVersion":62,"revision":44,"locale":29},{"sys":14015},{"type":12,"linkType":13,"id":14},{"sys":14017},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14019},{"url":387,"details":14020,"fileName":393,"contentType":394},{"size":389,"image":14021},{"width":391,"height":392},{"sys":14023,"fields":14026},{"id":14024,"createdAt":14025},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":14027,"slug":14028,"articleIntro":14027,"category":14029},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[14030],{"metadata":14031,"sys":14034,"fields":14041},{"tags":14032,"concepts":14033},[],[],{"space":14035,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14037,"publishedVersion":343,"revision":62,"contentType":14039,"locale":29},{"sys":14036},{"type":12,"linkType":13,"id":14},{"sys":14038},{"id":21,"type":12,"linkType":22},{"sys":14040},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14042,"metaTitle":353,"metaDescription":354,"mainTitle":14043,"subtitle":372,"heroImage":14058,"ctaButton":395,"ctaLink":396},[352],{"data":14044,"content":14045,"nodeType":74},{},[14046,14052],{"data":14047,"content":14048,"nodeType":78},{},[14049],{"data":14050,"marks":14051,"value":364,"nodeType":82},{},[],{"data":14053,"content":14054,"nodeType":87},{},[14055],{"data":14056,"marks":14057,"value":371,"nodeType":82},{},[],{"metadata":14059,"sys":14062,"fields":14067},{"tags":14060,"concepts":14061},[],[],{"space":14063,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14065,"publishedVersion":62,"revision":44,"locale":29},{"sys":14064},{"type":12,"linkType":13,"id":14},{"sys":14066},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14068},{"url":387,"details":14069,"fileName":393,"contentType":394},{"size":389,"image":14070},{"width":391,"height":392},{"sys":14072,"fields":14075},{"id":14073,"createdAt":14074},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":14076,"slug":14077,"articleIntro":14076,"category":14078},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[14079],{"metadata":14080,"sys":14083,"fields":14090},{"tags":14081,"concepts":14082},[],[],{"space":14084,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14086,"publishedVersion":343,"revision":62,"contentType":14088,"locale":29},{"sys":14085},{"type":12,"linkType":13,"id":14},{"sys":14087},{"id":21,"type":12,"linkType":22},{"sys":14089},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14091,"metaTitle":353,"metaDescription":354,"mainTitle":14092,"subtitle":372,"heroImage":14107,"ctaButton":395,"ctaLink":396},[352],{"data":14093,"content":14094,"nodeType":74},{},[14095,14101],{"data":14096,"content":14097,"nodeType":78},{},[14098],{"data":14099,"marks":14100,"value":364,"nodeType":82},{},[],{"data":14102,"content":14103,"nodeType":87},{},[14104],{"data":14105,"marks":14106,"value":371,"nodeType":82},{},[],{"metadata":14108,"sys":14111,"fields":14116},{"tags":14109,"concepts":14110},[],[],{"space":14112,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14114,"publishedVersion":62,"revision":44,"locale":29},{"sys":14113},{"type":12,"linkType":13,"id":14},{"sys":14115},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14117},{"url":387,"details":14118,"fileName":393,"contentType":394},{"size":389,"image":14119},{"width":391,"height":392},{"sys":14121,"fields":14124},{"id":14122,"createdAt":14123},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":14125,"slug":14126,"articleIntro":14125,"category":14127},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[14128],{"metadata":14129,"sys":14132,"fields":14139},{"tags":14130,"concepts":14131},[],[],{"space":14133,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14135,"publishedVersion":343,"revision":62,"contentType":14137,"locale":29},{"sys":14134},{"type":12,"linkType":13,"id":14},{"sys":14136},{"id":21,"type":12,"linkType":22},{"sys":14138},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14140,"metaTitle":353,"metaDescription":354,"mainTitle":14141,"subtitle":372,"heroImage":14156,"ctaButton":395,"ctaLink":396},[352],{"data":14142,"content":14143,"nodeType":74},{},[14144,14150],{"data":14145,"content":14146,"nodeType":78},{},[14147],{"data":14148,"marks":14149,"value":364,"nodeType":82},{},[],{"data":14151,"content":14152,"nodeType":87},{},[14153],{"data":14154,"marks":14155,"value":371,"nodeType":82},{},[],{"metadata":14157,"sys":14160,"fields":14165},{"tags":14158,"concepts":14159},[],[],{"space":14161,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14163,"publishedVersion":62,"revision":44,"locale":29},{"sys":14162},{"type":12,"linkType":13,"id":14},{"sys":14164},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14166},{"url":387,"details":14167,"fileName":393,"contentType":394},{"size":389,"image":14168},{"width":391,"height":392},{"sys":14170,"fields":14173},{"id":14171,"createdAt":14172},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":14174,"slug":14175,"articleIntro":-1,"category":14176},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[14177],{"metadata":14178,"sys":14181,"fields":14188},{"tags":14179,"concepts":14180},[],[],{"space":14182,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14184,"publishedVersion":343,"revision":62,"contentType":14186,"locale":29},{"sys":14183},{"type":12,"linkType":13,"id":14},{"sys":14185},{"id":21,"type":12,"linkType":22},{"sys":14187},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14189,"metaTitle":353,"metaDescription":354,"mainTitle":14190,"subtitle":372,"heroImage":14205,"ctaButton":395,"ctaLink":396},[352],{"data":14191,"content":14192,"nodeType":74},{},[14193,14199],{"data":14194,"content":14195,"nodeType":78},{},[14196],{"data":14197,"marks":14198,"value":364,"nodeType":82},{},[],{"data":14200,"content":14201,"nodeType":87},{},[14202],{"data":14203,"marks":14204,"value":371,"nodeType":82},{},[],{"metadata":14206,"sys":14209,"fields":14214},{"tags":14207,"concepts":14208},[],[],{"space":14210,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14212,"publishedVersion":62,"revision":44,"locale":29},{"sys":14211},{"type":12,"linkType":13,"id":14},{"sys":14213},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14215},{"url":387,"details":14216,"fileName":393,"contentType":394},{"size":389,"image":14217},{"width":391,"height":392},{"sys":14219,"fields":14222},{"id":14220,"createdAt":14221},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":14223,"slug":14224,"articleIntro":-1,"category":14225},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[14226],{"metadata":14227,"sys":14230,"fields":14237},{"tags":14228,"concepts":14229},[],[],{"space":14231,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14233,"publishedVersion":343,"revision":62,"contentType":14235,"locale":29},{"sys":14232},{"type":12,"linkType":13,"id":14},{"sys":14234},{"id":21,"type":12,"linkType":22},{"sys":14236},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14238,"metaTitle":353,"metaDescription":354,"mainTitle":14239,"subtitle":372,"heroImage":14254,"ctaButton":395,"ctaLink":396},[352],{"data":14240,"content":14241,"nodeType":74},{},[14242,14248],{"data":14243,"content":14244,"nodeType":78},{},[14245],{"data":14246,"marks":14247,"value":364,"nodeType":82},{},[],{"data":14249,"content":14250,"nodeType":87},{},[14251],{"data":14252,"marks":14253,"value":371,"nodeType":82},{},[],{"metadata":14255,"sys":14258,"fields":14263},{"tags":14256,"concepts":14257},[],[],{"space":14259,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14261,"publishedVersion":62,"revision":44,"locale":29},{"sys":14260},{"type":12,"linkType":13,"id":14},{"sys":14262},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14264},{"url":387,"details":14265,"fileName":393,"contentType":394},{"size":389,"image":14266},{"width":391,"height":392},{"sys":14268,"fields":14271},{"id":14269,"createdAt":14270},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":14272,"slug":14273,"articleIntro":14272,"category":14274},"Compte 213 - Constructions","compte-213-constructions",[14275],{"metadata":14276,"sys":14279,"fields":14286},{"tags":14277,"concepts":14278},[],[],{"space":14280,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14282,"publishedVersion":343,"revision":62,"contentType":14284,"locale":29},{"sys":14281},{"type":12,"linkType":13,"id":14},{"sys":14283},{"id":21,"type":12,"linkType":22},{"sys":14285},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14287,"metaTitle":353,"metaDescription":354,"mainTitle":14288,"subtitle":372,"heroImage":14303,"ctaButton":395,"ctaLink":396},[352],{"data":14289,"content":14290,"nodeType":74},{},[14291,14297],{"data":14292,"content":14293,"nodeType":78},{},[14294],{"data":14295,"marks":14296,"value":364,"nodeType":82},{},[],{"data":14298,"content":14299,"nodeType":87},{},[14300],{"data":14301,"marks":14302,"value":371,"nodeType":82},{},[],{"metadata":14304,"sys":14307,"fields":14312},{"tags":14305,"concepts":14306},[],[],{"space":14308,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14310,"publishedVersion":62,"revision":44,"locale":29},{"sys":14309},{"type":12,"linkType":13,"id":14},{"sys":14311},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14313},{"url":387,"details":14314,"fileName":393,"contentType":394},{"size":389,"image":14315},{"width":391,"height":392},{"sys":14317,"fields":14320},{"id":14318,"createdAt":14319},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":14321,"slug":14322,"articleIntro":14321,"category":14323},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[14324],{"metadata":14325,"sys":14328,"fields":14335},{"tags":14326,"concepts":14327},[],[],{"space":14329,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14331,"publishedVersion":343,"revision":62,"contentType":14333,"locale":29},{"sys":14330},{"type":12,"linkType":13,"id":14},{"sys":14332},{"id":21,"type":12,"linkType":22},{"sys":14334},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14336,"metaTitle":353,"metaDescription":354,"mainTitle":14337,"subtitle":372,"heroImage":14352,"ctaButton":395,"ctaLink":396},[352],{"data":14338,"content":14339,"nodeType":74},{},[14340,14346],{"data":14341,"content":14342,"nodeType":78},{},[14343],{"data":14344,"marks":14345,"value":364,"nodeType":82},{},[],{"data":14347,"content":14348,"nodeType":87},{},[14349],{"data":14350,"marks":14351,"value":371,"nodeType":82},{},[],{"metadata":14353,"sys":14356,"fields":14361},{"tags":14354,"concepts":14355},[],[],{"space":14357,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14359,"publishedVersion":62,"revision":44,"locale":29},{"sys":14358},{"type":12,"linkType":13,"id":14},{"sys":14360},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14362},{"url":387,"details":14363,"fileName":393,"contentType":394},{"size":389,"image":14364},{"width":391,"height":392},{"sys":14366,"fields":14369},{"id":14367,"createdAt":14368},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":14370,"slug":14371,"articleIntro":14370,"category":14372},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[14373],{"metadata":14374,"sys":14377,"fields":14384},{"tags":14375,"concepts":14376},[],[],{"space":14378,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14380,"publishedVersion":343,"revision":62,"contentType":14382,"locale":29},{"sys":14379},{"type":12,"linkType":13,"id":14},{"sys":14381},{"id":21,"type":12,"linkType":22},{"sys":14383},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14385,"metaTitle":353,"metaDescription":354,"mainTitle":14386,"subtitle":372,"heroImage":14401,"ctaButton":395,"ctaLink":396},[352],{"data":14387,"content":14388,"nodeType":74},{},[14389,14395],{"data":14390,"content":14391,"nodeType":78},{},[14392],{"data":14393,"marks":14394,"value":364,"nodeType":82},{},[],{"data":14396,"content":14397,"nodeType":87},{},[14398],{"data":14399,"marks":14400,"value":371,"nodeType":82},{},[],{"metadata":14402,"sys":14405,"fields":14410},{"tags":14403,"concepts":14404},[],[],{"space":14406,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14408,"publishedVersion":62,"revision":44,"locale":29},{"sys":14407},{"type":12,"linkType":13,"id":14},{"sys":14409},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14411},{"url":387,"details":14412,"fileName":393,"contentType":394},{"size":389,"image":14413},{"width":391,"height":392},{"sys":14415,"fields":14418},{"id":14416,"createdAt":14417},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":14419,"slug":14420,"articleIntro":14419,"category":14421},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[14422],{"metadata":14423,"sys":14426,"fields":14433},{"tags":14424,"concepts":14425},[],[],{"space":14427,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14429,"publishedVersion":343,"revision":62,"contentType":14431,"locale":29},{"sys":14428},{"type":12,"linkType":13,"id":14},{"sys":14430},{"id":21,"type":12,"linkType":22},{"sys":14432},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14434,"metaTitle":353,"metaDescription":354,"mainTitle":14435,"subtitle":372,"heroImage":14450,"ctaButton":395,"ctaLink":396},[352],{"data":14436,"content":14437,"nodeType":74},{},[14438,14444],{"data":14439,"content":14440,"nodeType":78},{},[14441],{"data":14442,"marks":14443,"value":364,"nodeType":82},{},[],{"data":14445,"content":14446,"nodeType":87},{},[14447],{"data":14448,"marks":14449,"value":371,"nodeType":82},{},[],{"metadata":14451,"sys":14454,"fields":14459},{"tags":14452,"concepts":14453},[],[],{"space":14455,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14457,"publishedVersion":62,"revision":44,"locale":29},{"sys":14456},{"type":12,"linkType":13,"id":14},{"sys":14458},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14460},{"url":387,"details":14461,"fileName":393,"contentType":394},{"size":389,"image":14462},{"width":391,"height":392},{"sys":14464,"fields":14467},{"id":14465,"createdAt":14466},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14468,"slug":14469,"articleIntro":14468,"category":14470},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14471],{"metadata":14472,"sys":14475,"fields":14482},{"tags":14473,"concepts":14474},[],[],{"space":14476,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14478,"publishedVersion":343,"revision":62,"contentType":14480,"locale":29},{"sys":14477},{"type":12,"linkType":13,"id":14},{"sys":14479},{"id":21,"type":12,"linkType":22},{"sys":14481},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14483,"metaTitle":353,"metaDescription":354,"mainTitle":14484,"subtitle":372,"heroImage":14499,"ctaButton":395,"ctaLink":396},[352],{"data":14485,"content":14486,"nodeType":74},{},[14487,14493],{"data":14488,"content":14489,"nodeType":78},{},[14490],{"data":14491,"marks":14492,"value":364,"nodeType":82},{},[],{"data":14494,"content":14495,"nodeType":87},{},[14496],{"data":14497,"marks":14498,"value":371,"nodeType":82},{},[],{"metadata":14500,"sys":14503,"fields":14508},{"tags":14501,"concepts":14502},[],[],{"space":14504,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14506,"publishedVersion":62,"revision":44,"locale":29},{"sys":14505},{"type":12,"linkType":13,"id":14},{"sys":14507},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14509},{"url":387,"details":14510,"fileName":393,"contentType":394},{"size":389,"image":14511},{"width":391,"height":392},{"sys":14513,"fields":14516},{"id":14514,"createdAt":14515},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":14517,"slug":14518,"articleIntro":14517,"category":14519},"4686 - Charges à payer","compte-4686-charges-a-payer",[14520],{"metadata":14521,"sys":14524,"fields":14531},{"tags":14522,"concepts":14523},[],[],{"space":14525,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14527,"publishedVersion":343,"revision":62,"contentType":14529,"locale":29},{"sys":14526},{"type":12,"linkType":13,"id":14},{"sys":14528},{"id":21,"type":12,"linkType":22},{"sys":14530},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14532,"metaTitle":353,"metaDescription":354,"mainTitle":14533,"subtitle":372,"heroImage":14548,"ctaButton":395,"ctaLink":396},[352],{"data":14534,"content":14535,"nodeType":74},{},[14536,14542],{"data":14537,"content":14538,"nodeType":78},{},[14539],{"data":14540,"marks":14541,"value":364,"nodeType":82},{},[],{"data":14543,"content":14544,"nodeType":87},{},[14545],{"data":14546,"marks":14547,"value":371,"nodeType":82},{},[],{"metadata":14549,"sys":14552,"fields":14557},{"tags":14550,"concepts":14551},[],[],{"space":14553,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14555,"publishedVersion":62,"revision":44,"locale":29},{"sys":14554},{"type":12,"linkType":13,"id":14},{"sys":14556},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14558},{"url":387,"details":14559,"fileName":393,"contentType":394},{"size":389,"image":14560},{"width":391,"height":392},{"sys":14562,"fields":14565},{"id":14563,"createdAt":14564},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":14566,"slug":14567,"articleIntro":14568,"category":14569},"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.",[14570],{"metadata":14571,"sys":14574,"fields":14581},{"tags":14572,"concepts":14573},[],[],{"space":14575,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14577,"publishedVersion":343,"revision":62,"contentType":14579,"locale":29},{"sys":14576},{"type":12,"linkType":13,"id":14},{"sys":14578},{"id":21,"type":12,"linkType":22},{"sys":14580},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14582,"metaTitle":353,"metaDescription":354,"mainTitle":14583,"subtitle":372,"heroImage":14598,"ctaButton":395,"ctaLink":396},[352],{"data":14584,"content":14585,"nodeType":74},{},[14586,14592],{"data":14587,"content":14588,"nodeType":78},{},[14589],{"data":14590,"marks":14591,"value":364,"nodeType":82},{},[],{"data":14593,"content":14594,"nodeType":87},{},[14595],{"data":14596,"marks":14597,"value":371,"nodeType":82},{},[],{"metadata":14599,"sys":14602,"fields":14607},{"tags":14600,"concepts":14601},[],[],{"space":14603,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14605,"publishedVersion":62,"revision":44,"locale":29},{"sys":14604},{"type":12,"linkType":13,"id":14},{"sys":14606},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14608},{"url":387,"details":14609,"fileName":393,"contentType":394},{"size":389,"image":14610},{"width":391,"height":392},{"sys":14612,"fields":14615},{"id":14613,"createdAt":14614},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":14616,"slug":14617,"articleIntro":14616,"category":14618},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[14619],{"metadata":14620,"sys":14623,"fields":14630},{"tags":14621,"concepts":14622},[],[],{"space":14624,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14626,"publishedVersion":343,"revision":62,"contentType":14628,"locale":29},{"sys":14625},{"type":12,"linkType":13,"id":14},{"sys":14627},{"id":21,"type":12,"linkType":22},{"sys":14629},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14631,"metaTitle":353,"metaDescription":354,"mainTitle":14632,"subtitle":372,"heroImage":14647,"ctaButton":395,"ctaLink":396},[352],{"data":14633,"content":14634,"nodeType":74},{},[14635,14641],{"data":14636,"content":14637,"nodeType":78},{},[14638],{"data":14639,"marks":14640,"value":364,"nodeType":82},{},[],{"data":14642,"content":14643,"nodeType":87},{},[14644],{"data":14645,"marks":14646,"value":371,"nodeType":82},{},[],{"metadata":14648,"sys":14651,"fields":14656},{"tags":14649,"concepts":14650},[],[],{"space":14652,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14654,"publishedVersion":62,"revision":44,"locale":29},{"sys":14653},{"type":12,"linkType":13,"id":14},{"sys":14655},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14657},{"url":387,"details":14658,"fileName":393,"contentType":394},{"size":389,"image":14659},{"width":391,"height":392},{"sys":14661,"fields":14664},{"id":14662,"createdAt":14663},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":14665,"slug":14666,"articleIntro":14665,"category":14667},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[14668],{"metadata":14669,"sys":14672,"fields":14679},{"tags":14670,"concepts":14671},[],[],{"space":14673,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14675,"publishedVersion":343,"revision":62,"contentType":14677,"locale":29},{"sys":14674},{"type":12,"linkType":13,"id":14},{"sys":14676},{"id":21,"type":12,"linkType":22},{"sys":14678},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14680,"metaTitle":353,"metaDescription":354,"mainTitle":14681,"subtitle":372,"heroImage":14696,"ctaButton":395,"ctaLink":396},[352],{"data":14682,"content":14683,"nodeType":74},{},[14684,14690],{"data":14685,"content":14686,"nodeType":78},{},[14687],{"data":14688,"marks":14689,"value":364,"nodeType":82},{},[],{"data":14691,"content":14692,"nodeType":87},{},[14693],{"data":14694,"marks":14695,"value":371,"nodeType":82},{},[],{"metadata":14697,"sys":14700,"fields":14705},{"tags":14698,"concepts":14699},[],[],{"space":14701,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14703,"publishedVersion":62,"revision":44,"locale":29},{"sys":14702},{"type":12,"linkType":13,"id":14},{"sys":14704},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14706},{"url":387,"details":14707,"fileName":393,"contentType":394},{"size":389,"image":14708},{"width":391,"height":392},{"sys":14710,"fields":14713},{"id":14711,"createdAt":14712},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":14714,"slug":14715,"articleIntro":14714,"category":14716},"6232 - Echantillons","compte-6232-echantillons",[14717],{"metadata":14718,"sys":14721,"fields":14728},{"tags":14719,"concepts":14720},[],[],{"space":14722,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14724,"publishedVersion":343,"revision":62,"contentType":14726,"locale":29},{"sys":14723},{"type":12,"linkType":13,"id":14},{"sys":14725},{"id":21,"type":12,"linkType":22},{"sys":14727},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14729,"metaTitle":353,"metaDescription":354,"mainTitle":14730,"subtitle":372,"heroImage":14745,"ctaButton":395,"ctaLink":396},[352],{"data":14731,"content":14732,"nodeType":74},{},[14733,14739],{"data":14734,"content":14735,"nodeType":78},{},[14736],{"data":14737,"marks":14738,"value":364,"nodeType":82},{},[],{"data":14740,"content":14741,"nodeType":87},{},[14742],{"data":14743,"marks":14744,"value":371,"nodeType":82},{},[],{"metadata":14746,"sys":14749,"fields":14754},{"tags":14747,"concepts":14748},[],[],{"space":14750,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14752,"publishedVersion":62,"revision":44,"locale":29},{"sys":14751},{"type":12,"linkType":13,"id":14},{"sys":14753},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14755},{"url":387,"details":14756,"fileName":393,"contentType":394},{"size":389,"image":14757},{"width":391,"height":392},{"sys":14759,"fields":14762},{"id":14760,"createdAt":14761},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":14763,"slug":14764,"articleIntro":14763,"category":14765},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[14766],{"metadata":14767,"sys":14770,"fields":14777},{"tags":14768,"concepts":14769},[],[],{"space":14771,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14773,"publishedVersion":343,"revision":62,"contentType":14775,"locale":29},{"sys":14772},{"type":12,"linkType":13,"id":14},{"sys":14774},{"id":21,"type":12,"linkType":22},{"sys":14776},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14778,"metaTitle":353,"metaDescription":354,"mainTitle":14779,"subtitle":372,"heroImage":14794,"ctaButton":395,"ctaLink":396},[352],{"data":14780,"content":14781,"nodeType":74},{},[14782,14788],{"data":14783,"content":14784,"nodeType":78},{},[14785],{"data":14786,"marks":14787,"value":364,"nodeType":82},{},[],{"data":14789,"content":14790,"nodeType":87},{},[14791],{"data":14792,"marks":14793,"value":371,"nodeType":82},{},[],{"metadata":14795,"sys":14798,"fields":14803},{"tags":14796,"concepts":14797},[],[],{"space":14799,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14801,"publishedVersion":62,"revision":44,"locale":29},{"sys":14800},{"type":12,"linkType":13,"id":14},{"sys":14802},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14804},{"url":387,"details":14805,"fileName":393,"contentType":394},{"size":389,"image":14806},{"width":391,"height":392},{"sys":14808,"fields":14811},{"id":14809,"createdAt":14810},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":14812,"slug":14813,"articleIntro":14812,"category":14814},"Compte 2131 - Bâtiments","compte-2131-batiments",[14815],{"metadata":14816,"sys":14819,"fields":14826},{"tags":14817,"concepts":14818},[],[],{"space":14820,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14822,"publishedVersion":343,"revision":62,"contentType":14824,"locale":29},{"sys":14821},{"type":12,"linkType":13,"id":14},{"sys":14823},{"id":21,"type":12,"linkType":22},{"sys":14825},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14827,"metaTitle":353,"metaDescription":354,"mainTitle":14828,"subtitle":372,"heroImage":14843,"ctaButton":395,"ctaLink":396},[352],{"data":14829,"content":14830,"nodeType":74},{},[14831,14837],{"data":14832,"content":14833,"nodeType":78},{},[14834],{"data":14835,"marks":14836,"value":364,"nodeType":82},{},[],{"data":14838,"content":14839,"nodeType":87},{},[14840],{"data":14841,"marks":14842,"value":371,"nodeType":82},{},[],{"metadata":14844,"sys":14847,"fields":14852},{"tags":14845,"concepts":14846},[],[],{"space":14848,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14850,"publishedVersion":62,"revision":44,"locale":29},{"sys":14849},{"type":12,"linkType":13,"id":14},{"sys":14851},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14853},{"url":387,"details":14854,"fileName":393,"contentType":394},{"size":389,"image":14855},{"width":391,"height":392},{"sys":14857,"fields":14860},{"id":14858,"createdAt":14859},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":14861,"slug":14862,"articleIntro":14861,"category":14863},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[14864],{"metadata":14865,"sys":14868,"fields":14875},{"tags":14866,"concepts":14867},[],[],{"space":14869,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14871,"publishedVersion":343,"revision":62,"contentType":14873,"locale":29},{"sys":14870},{"type":12,"linkType":13,"id":14},{"sys":14872},{"id":21,"type":12,"linkType":22},{"sys":14874},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14876,"metaTitle":353,"metaDescription":354,"mainTitle":14877,"subtitle":372,"heroImage":14892,"ctaButton":395,"ctaLink":396},[352],{"data":14878,"content":14879,"nodeType":74},{},[14880,14886],{"data":14881,"content":14882,"nodeType":78},{},[14883],{"data":14884,"marks":14885,"value":364,"nodeType":82},{},[],{"data":14887,"content":14888,"nodeType":87},{},[14889],{"data":14890,"marks":14891,"value":371,"nodeType":82},{},[],{"metadata":14893,"sys":14896,"fields":14901},{"tags":14894,"concepts":14895},[],[],{"space":14897,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14899,"publishedVersion":62,"revision":44,"locale":29},{"sys":14898},{"type":12,"linkType":13,"id":14},{"sys":14900},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14902},{"url":387,"details":14903,"fileName":393,"contentType":394},{"size":389,"image":14904},{"width":391,"height":392},{"sys":14906,"fields":14909},{"id":14907,"createdAt":14908},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":14910,"slug":14911,"articleIntro":14910,"category":14912},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[14913],{"metadata":14914,"sys":14917,"fields":14924},{"tags":14915,"concepts":14916},[],[],{"space":14918,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14920,"publishedVersion":343,"revision":62,"contentType":14922,"locale":29},{"sys":14919},{"type":12,"linkType":13,"id":14},{"sys":14921},{"id":21,"type":12,"linkType":22},{"sys":14923},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14925,"metaTitle":353,"metaDescription":354,"mainTitle":14926,"subtitle":372,"heroImage":14941,"ctaButton":395,"ctaLink":396},[352],{"data":14927,"content":14928,"nodeType":74},{},[14929,14935],{"data":14930,"content":14931,"nodeType":78},{},[14932],{"data":14933,"marks":14934,"value":364,"nodeType":82},{},[],{"data":14936,"content":14937,"nodeType":87},{},[14938],{"data":14939,"marks":14940,"value":371,"nodeType":82},{},[],{"metadata":14942,"sys":14945,"fields":14950},{"tags":14943,"concepts":14944},[],[],{"space":14946,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14948,"publishedVersion":62,"revision":44,"locale":29},{"sys":14947},{"type":12,"linkType":13,"id":14},{"sys":14949},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":14951},{"url":387,"details":14952,"fileName":393,"contentType":394},{"size":389,"image":14953},{"width":391,"height":392},{"sys":14955,"fields":14958},{"id":14956,"createdAt":14957},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":14959,"slug":14960,"articleIntro":14959,"category":14961},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[14962],{"metadata":14963,"sys":14966,"fields":14973},{"tags":14964,"concepts":14965},[],[],{"space":14967,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":14969,"publishedVersion":343,"revision":62,"contentType":14971,"locale":29},{"sys":14968},{"type":12,"linkType":13,"id":14},{"sys":14970},{"id":21,"type":12,"linkType":22},{"sys":14972},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":14974,"metaTitle":353,"metaDescription":354,"mainTitle":14975,"subtitle":372,"heroImage":14990,"ctaButton":395,"ctaLink":396},[352],{"data":14976,"content":14977,"nodeType":74},{},[14978,14984],{"data":14979,"content":14980,"nodeType":78},{},[14981],{"data":14982,"marks":14983,"value":364,"nodeType":82},{},[],{"data":14985,"content":14986,"nodeType":87},{},[14987],{"data":14988,"marks":14989,"value":371,"nodeType":82},{},[],{"metadata":14991,"sys":14994,"fields":14999},{"tags":14992,"concepts":14993},[],[],{"space":14995,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":14997,"publishedVersion":62,"revision":44,"locale":29},{"sys":14996},{"type":12,"linkType":13,"id":14},{"sys":14998},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15000},{"url":387,"details":15001,"fileName":393,"contentType":394},{"size":389,"image":15002},{"width":391,"height":392},{"sys":15004,"fields":15007},{"id":15005,"createdAt":15006},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":15008,"slug":15009,"articleIntro":15008,"category":15010},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[15011],{"metadata":15012,"sys":15015,"fields":15022},{"tags":15013,"concepts":15014},[],[],{"space":15016,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15018,"publishedVersion":343,"revision":62,"contentType":15020,"locale":29},{"sys":15017},{"type":12,"linkType":13,"id":14},{"sys":15019},{"id":21,"type":12,"linkType":22},{"sys":15021},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15023,"metaTitle":353,"metaDescription":354,"mainTitle":15024,"subtitle":372,"heroImage":15039,"ctaButton":395,"ctaLink":396},[352],{"data":15025,"content":15026,"nodeType":74},{},[15027,15033],{"data":15028,"content":15029,"nodeType":78},{},[15030],{"data":15031,"marks":15032,"value":364,"nodeType":82},{},[],{"data":15034,"content":15035,"nodeType":87},{},[15036],{"data":15037,"marks":15038,"value":371,"nodeType":82},{},[],{"metadata":15040,"sys":15043,"fields":15048},{"tags":15041,"concepts":15042},[],[],{"space":15044,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15046,"publishedVersion":62,"revision":44,"locale":29},{"sys":15045},{"type":12,"linkType":13,"id":14},{"sys":15047},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15049},{"url":387,"details":15050,"fileName":393,"contentType":394},{"size":389,"image":15051},{"width":391,"height":392},{"sys":15053,"fields":15056},{"id":15054,"createdAt":15055},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":15057,"slug":15058,"articleIntro":15057,"category":15059},"72 - Production immobilisée","compte-72-production-immobilisee",[15060],{"metadata":15061,"sys":15064,"fields":15071},{"tags":15062,"concepts":15063},[],[],{"space":15065,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15067,"publishedVersion":343,"revision":62,"contentType":15069,"locale":29},{"sys":15066},{"type":12,"linkType":13,"id":14},{"sys":15068},{"id":21,"type":12,"linkType":22},{"sys":15070},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15072,"metaTitle":353,"metaDescription":354,"mainTitle":15073,"subtitle":372,"heroImage":15088,"ctaButton":395,"ctaLink":396},[352],{"data":15074,"content":15075,"nodeType":74},{},[15076,15082],{"data":15077,"content":15078,"nodeType":78},{},[15079],{"data":15080,"marks":15081,"value":364,"nodeType":82},{},[],{"data":15083,"content":15084,"nodeType":87},{},[15085],{"data":15086,"marks":15087,"value":371,"nodeType":82},{},[],{"metadata":15089,"sys":15092,"fields":15097},{"tags":15090,"concepts":15091},[],[],{"space":15093,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15095,"publishedVersion":62,"revision":44,"locale":29},{"sys":15094},{"type":12,"linkType":13,"id":14},{"sys":15096},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15098},{"url":387,"details":15099,"fileName":393,"contentType":394},{"size":389,"image":15100},{"width":391,"height":392},{"sys":15102,"fields":15105},{"id":15103,"createdAt":15104},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":15106,"slug":15107,"articleIntro":15106,"category":15108},"698 - Intégration fiscale","compte-698-integration-fiscale",[15109],{"metadata":15110,"sys":15113,"fields":15120},{"tags":15111,"concepts":15112},[],[],{"space":15114,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15116,"publishedVersion":343,"revision":62,"contentType":15118,"locale":29},{"sys":15115},{"type":12,"linkType":13,"id":14},{"sys":15117},{"id":21,"type":12,"linkType":22},{"sys":15119},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15121,"metaTitle":353,"metaDescription":354,"mainTitle":15122,"subtitle":372,"heroImage":15137,"ctaButton":395,"ctaLink":396},[352],{"data":15123,"content":15124,"nodeType":74},{},[15125,15131],{"data":15126,"content":15127,"nodeType":78},{},[15128],{"data":15129,"marks":15130,"value":364,"nodeType":82},{},[],{"data":15132,"content":15133,"nodeType":87},{},[15134],{"data":15135,"marks":15136,"value":371,"nodeType":82},{},[],{"metadata":15138,"sys":15141,"fields":15146},{"tags":15139,"concepts":15140},[],[],{"space":15142,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15144,"publishedVersion":62,"revision":44,"locale":29},{"sys":15143},{"type":12,"linkType":13,"id":14},{"sys":15145},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15147},{"url":387,"details":15148,"fileName":393,"contentType":394},{"size":389,"image":15149},{"width":391,"height":392},{"sys":15151,"fields":15154},{"id":15152,"createdAt":15153},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":15155,"slug":15156,"articleIntro":-1,"category":15157},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[15158],{"metadata":15159,"sys":15162,"fields":15169},{"tags":15160,"concepts":15161},[],[],{"space":15163,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15165,"publishedVersion":343,"revision":62,"contentType":15167,"locale":29},{"sys":15164},{"type":12,"linkType":13,"id":14},{"sys":15166},{"id":21,"type":12,"linkType":22},{"sys":15168},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15170,"metaTitle":353,"metaDescription":354,"mainTitle":15171,"subtitle":372,"heroImage":15186,"ctaButton":395,"ctaLink":396},[352],{"data":15172,"content":15173,"nodeType":74},{},[15174,15180],{"data":15175,"content":15176,"nodeType":78},{},[15177],{"data":15178,"marks":15179,"value":364,"nodeType":82},{},[],{"data":15181,"content":15182,"nodeType":87},{},[15183],{"data":15184,"marks":15185,"value":371,"nodeType":82},{},[],{"metadata":15187,"sys":15190,"fields":15195},{"tags":15188,"concepts":15189},[],[],{"space":15191,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15193,"publishedVersion":62,"revision":44,"locale":29},{"sys":15192},{"type":12,"linkType":13,"id":14},{"sys":15194},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15196},{"url":387,"details":15197,"fileName":393,"contentType":394},{"size":389,"image":15198},{"width":391,"height":392},{"sys":15200,"fields":15203},{"id":15201,"createdAt":15202},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":15204,"slug":15205,"articleIntro":15204,"category":15206},"78174 - Créances","compte-78174-creances",[15207],{"metadata":15208,"sys":15211,"fields":15218},{"tags":15209,"concepts":15210},[],[],{"space":15212,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15214,"publishedVersion":343,"revision":62,"contentType":15216,"locale":29},{"sys":15213},{"type":12,"linkType":13,"id":14},{"sys":15215},{"id":21,"type":12,"linkType":22},{"sys":15217},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15219,"metaTitle":353,"metaDescription":354,"mainTitle":15220,"subtitle":372,"heroImage":15235,"ctaButton":395,"ctaLink":396},[352],{"data":15221,"content":15222,"nodeType":74},{},[15223,15229],{"data":15224,"content":15225,"nodeType":78},{},[15226],{"data":15227,"marks":15228,"value":364,"nodeType":82},{},[],{"data":15230,"content":15231,"nodeType":87},{},[15232],{"data":15233,"marks":15234,"value":371,"nodeType":82},{},[],{"metadata":15236,"sys":15239,"fields":15244},{"tags":15237,"concepts":15238},[],[],{"space":15240,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15242,"publishedVersion":62,"revision":44,"locale":29},{"sys":15241},{"type":12,"linkType":13,"id":14},{"sys":15243},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15245},{"url":387,"details":15246,"fileName":393,"contentType":394},{"size":389,"image":15247},{"width":391,"height":392},{"sys":15249,"fields":15252},{"id":15250,"createdAt":15251},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":15253,"slug":15254,"articleIntro":15253,"category":15255},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[15256],{"metadata":15257,"sys":15260,"fields":15267},{"tags":15258,"concepts":15259},[],[],{"space":15261,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15263,"publishedVersion":343,"revision":62,"contentType":15265,"locale":29},{"sys":15262},{"type":12,"linkType":13,"id":14},{"sys":15264},{"id":21,"type":12,"linkType":22},{"sys":15266},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15268,"metaTitle":353,"metaDescription":354,"mainTitle":15269,"subtitle":372,"heroImage":15284,"ctaButton":395,"ctaLink":396},[352],{"data":15270,"content":15271,"nodeType":74},{},[15272,15278],{"data":15273,"content":15274,"nodeType":78},{},[15275],{"data":15276,"marks":15277,"value":364,"nodeType":82},{},[],{"data":15279,"content":15280,"nodeType":87},{},[15281],{"data":15282,"marks":15283,"value":371,"nodeType":82},{},[],{"metadata":15285,"sys":15288,"fields":15293},{"tags":15286,"concepts":15287},[],[],{"space":15289,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15291,"publishedVersion":62,"revision":44,"locale":29},{"sys":15290},{"type":12,"linkType":13,"id":14},{"sys":15292},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15294},{"url":387,"details":15295,"fileName":393,"contentType":394},{"size":389,"image":15296},{"width":391,"height":392},{"sys":15298,"fields":15301},{"id":15299,"createdAt":15300},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":15302,"slug":15303,"articleIntro":15302,"category":15304},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[15305],{"metadata":15306,"sys":15309,"fields":15316},{"tags":15307,"concepts":15308},[],[],{"space":15310,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15312,"publishedVersion":343,"revision":62,"contentType":15314,"locale":29},{"sys":15311},{"type":12,"linkType":13,"id":14},{"sys":15313},{"id":21,"type":12,"linkType":22},{"sys":15315},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15317,"metaTitle":353,"metaDescription":354,"mainTitle":15318,"subtitle":372,"heroImage":15333,"ctaButton":395,"ctaLink":396},[352],{"data":15319,"content":15320,"nodeType":74},{},[15321,15327],{"data":15322,"content":15323,"nodeType":78},{},[15324],{"data":15325,"marks":15326,"value":364,"nodeType":82},{},[],{"data":15328,"content":15329,"nodeType":87},{},[15330],{"data":15331,"marks":15332,"value":371,"nodeType":82},{},[],{"metadata":15334,"sys":15337,"fields":15342},{"tags":15335,"concepts":15336},[],[],{"space":15338,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15340,"publishedVersion":62,"revision":44,"locale":29},{"sys":15339},{"type":12,"linkType":13,"id":14},{"sys":15341},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15343},{"url":387,"details":15344,"fileName":393,"contentType":394},{"size":389,"image":15345},{"width":391,"height":392},{"sys":15347,"fields":15350},{"id":15348,"createdAt":15349},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":15351,"slug":15352,"articleIntro":15351,"category":15353},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[15354],{"metadata":15355,"sys":15358,"fields":15365},{"tags":15356,"concepts":15357},[],[],{"space":15359,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15361,"publishedVersion":343,"revision":62,"contentType":15363,"locale":29},{"sys":15360},{"type":12,"linkType":13,"id":14},{"sys":15362},{"id":21,"type":12,"linkType":22},{"sys":15364},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15366,"metaTitle":353,"metaDescription":354,"mainTitle":15367,"subtitle":372,"heroImage":15382,"ctaButton":395,"ctaLink":396},[352],{"data":15368,"content":15369,"nodeType":74},{},[15370,15376],{"data":15371,"content":15372,"nodeType":78},{},[15373],{"data":15374,"marks":15375,"value":364,"nodeType":82},{},[],{"data":15377,"content":15378,"nodeType":87},{},[15379],{"data":15380,"marks":15381,"value":371,"nodeType":82},{},[],{"metadata":15383,"sys":15386,"fields":15391},{"tags":15384,"concepts":15385},[],[],{"space":15387,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15389,"publishedVersion":62,"revision":44,"locale":29},{"sys":15388},{"type":12,"linkType":13,"id":14},{"sys":15390},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15392},{"url":387,"details":15393,"fileName":393,"contentType":394},{"size":389,"image":15394},{"width":391,"height":392},{"sys":15396,"fields":15399},{"id":15397,"createdAt":15398},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":15400,"slug":15401,"articleIntro":15400,"category":15402},"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",[15403],{"metadata":15404,"sys":15407,"fields":15414},{"tags":15405,"concepts":15406},[],[],{"space":15408,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15410,"publishedVersion":343,"revision":62,"contentType":15412,"locale":29},{"sys":15409},{"type":12,"linkType":13,"id":14},{"sys":15411},{"id":21,"type":12,"linkType":22},{"sys":15413},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15415,"metaTitle":353,"metaDescription":354,"mainTitle":15416,"subtitle":372,"heroImage":15431,"ctaButton":395,"ctaLink":396},[352],{"data":15417,"content":15418,"nodeType":74},{},[15419,15425],{"data":15420,"content":15421,"nodeType":78},{},[15422],{"data":15423,"marks":15424,"value":364,"nodeType":82},{},[],{"data":15426,"content":15427,"nodeType":87},{},[15428],{"data":15429,"marks":15430,"value":371,"nodeType":82},{},[],{"metadata":15432,"sys":15435,"fields":15440},{"tags":15433,"concepts":15434},[],[],{"space":15436,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15438,"publishedVersion":62,"revision":44,"locale":29},{"sys":15437},{"type":12,"linkType":13,"id":14},{"sys":15439},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15441},{"url":387,"details":15442,"fileName":393,"contentType":394},{"size":389,"image":15443},{"width":391,"height":392},{"sys":15445,"fields":15448},{"id":15446,"createdAt":15447},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":15449,"slug":15450,"articleIntro":-1,"category":15451},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[15452],{"metadata":15453,"sys":15456,"fields":15463},{"tags":15454,"concepts":15455},[],[],{"space":15457,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15459,"publishedVersion":343,"revision":62,"contentType":15461,"locale":29},{"sys":15458},{"type":12,"linkType":13,"id":14},{"sys":15460},{"id":21,"type":12,"linkType":22},{"sys":15462},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15464,"metaTitle":353,"metaDescription":354,"mainTitle":15465,"subtitle":372,"heroImage":15480,"ctaButton":395,"ctaLink":396},[352],{"data":15466,"content":15467,"nodeType":74},{},[15468,15474],{"data":15469,"content":15470,"nodeType":78},{},[15471],{"data":15472,"marks":15473,"value":364,"nodeType":82},{},[],{"data":15475,"content":15476,"nodeType":87},{},[15477],{"data":15478,"marks":15479,"value":371,"nodeType":82},{},[],{"metadata":15481,"sys":15484,"fields":15489},{"tags":15482,"concepts":15483},[],[],{"space":15485,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15487,"publishedVersion":62,"revision":44,"locale":29},{"sys":15486},{"type":12,"linkType":13,"id":14},{"sys":15488},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15490},{"url":387,"details":15491,"fileName":393,"contentType":394},{"size":389,"image":15492},{"width":391,"height":392},{"sys":15494,"fields":15497},{"id":15495,"createdAt":15496},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":15498,"slug":15499,"articleIntro":15498,"category":15500},"472 - Comptes d'attente","compte-472-comptes-d-attente",[15501],{"metadata":15502,"sys":15505,"fields":15512},{"tags":15503,"concepts":15504},[],[],{"space":15506,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15508,"publishedVersion":343,"revision":62,"contentType":15510,"locale":29},{"sys":15507},{"type":12,"linkType":13,"id":14},{"sys":15509},{"id":21,"type":12,"linkType":22},{"sys":15511},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15513,"metaTitle":353,"metaDescription":354,"mainTitle":15514,"subtitle":372,"heroImage":15529,"ctaButton":395,"ctaLink":396},[352],{"data":15515,"content":15516,"nodeType":74},{},[15517,15523],{"data":15518,"content":15519,"nodeType":78},{},[15520],{"data":15521,"marks":15522,"value":364,"nodeType":82},{},[],{"data":15524,"content":15525,"nodeType":87},{},[15526],{"data":15527,"marks":15528,"value":371,"nodeType":82},{},[],{"metadata":15530,"sys":15533,"fields":15538},{"tags":15531,"concepts":15532},[],[],{"space":15534,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15536,"publishedVersion":62,"revision":44,"locale":29},{"sys":15535},{"type":12,"linkType":13,"id":14},{"sys":15537},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15539},{"url":387,"details":15540,"fileName":393,"contentType":394},{"size":389,"image":15541},{"width":391,"height":392},{"sys":15543,"fields":15546},{"id":15544,"createdAt":15545},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":15547,"slug":15548,"articleIntro":15547,"category":15549},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[15550],{"metadata":15551,"sys":15554,"fields":15561},{"tags":15552,"concepts":15553},[],[],{"space":15555,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15557,"publishedVersion":343,"revision":62,"contentType":15559,"locale":29},{"sys":15556},{"type":12,"linkType":13,"id":14},{"sys":15558},{"id":21,"type":12,"linkType":22},{"sys":15560},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15562,"metaTitle":353,"metaDescription":354,"mainTitle":15563,"subtitle":372,"heroImage":15578,"ctaButton":395,"ctaLink":396},[352],{"data":15564,"content":15565,"nodeType":74},{},[15566,15572],{"data":15567,"content":15568,"nodeType":78},{},[15569],{"data":15570,"marks":15571,"value":364,"nodeType":82},{},[],{"data":15573,"content":15574,"nodeType":87},{},[15575],{"data":15576,"marks":15577,"value":371,"nodeType":82},{},[],{"metadata":15579,"sys":15582,"fields":15587},{"tags":15580,"concepts":15581},[],[],{"space":15583,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15585,"publishedVersion":62,"revision":44,"locale":29},{"sys":15584},{"type":12,"linkType":13,"id":14},{"sys":15586},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15588},{"url":387,"details":15589,"fileName":393,"contentType":394},{"size":389,"image":15590},{"width":391,"height":392},{"sys":15592,"fields":15595},{"id":15593,"createdAt":15594},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":15596,"slug":15597,"articleIntro":15596,"category":15598},"Compte 6156 - Maintenance","compte-6156-maintenance",[15599],{"metadata":15600,"sys":15603,"fields":15610},{"tags":15601,"concepts":15602},[],[],{"space":15604,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15606,"publishedVersion":343,"revision":62,"contentType":15608,"locale":29},{"sys":15605},{"type":12,"linkType":13,"id":14},{"sys":15607},{"id":21,"type":12,"linkType":22},{"sys":15609},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15611,"metaTitle":353,"metaDescription":354,"mainTitle":15612,"subtitle":372,"heroImage":15627,"ctaButton":395,"ctaLink":396},[352],{"data":15613,"content":15614,"nodeType":74},{},[15615,15621],{"data":15616,"content":15617,"nodeType":78},{},[15618],{"data":15619,"marks":15620,"value":364,"nodeType":82},{},[],{"data":15622,"content":15623,"nodeType":87},{},[15624],{"data":15625,"marks":15626,"value":371,"nodeType":82},{},[],{"metadata":15628,"sys":15631,"fields":15636},{"tags":15629,"concepts":15630},[],[],{"space":15632,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15634,"publishedVersion":62,"revision":44,"locale":29},{"sys":15633},{"type":12,"linkType":13,"id":14},{"sys":15635},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15637},{"url":387,"details":15638,"fileName":393,"contentType":394},{"size":389,"image":15639},{"width":391,"height":392},{"sys":15641,"fields":15644},{"id":15642,"createdAt":15643},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":15645,"slug":15646,"articleIntro":15645,"category":15647},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[15648],{"metadata":15649,"sys":15652,"fields":15659},{"tags":15650,"concepts":15651},[],[],{"space":15653,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15655,"publishedVersion":343,"revision":62,"contentType":15657,"locale":29},{"sys":15654},{"type":12,"linkType":13,"id":14},{"sys":15656},{"id":21,"type":12,"linkType":22},{"sys":15658},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15660,"metaTitle":353,"metaDescription":354,"mainTitle":15661,"subtitle":372,"heroImage":15676,"ctaButton":395,"ctaLink":396},[352],{"data":15662,"content":15663,"nodeType":74},{},[15664,15670],{"data":15665,"content":15666,"nodeType":78},{},[15667],{"data":15668,"marks":15669,"value":364,"nodeType":82},{},[],{"data":15671,"content":15672,"nodeType":87},{},[15673],{"data":15674,"marks":15675,"value":371,"nodeType":82},{},[],{"metadata":15677,"sys":15680,"fields":15685},{"tags":15678,"concepts":15679},[],[],{"space":15681,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15683,"publishedVersion":62,"revision":44,"locale":29},{"sys":15682},{"type":12,"linkType":13,"id":14},{"sys":15684},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15686},{"url":387,"details":15687,"fileName":393,"contentType":394},{"size":389,"image":15688},{"width":391,"height":392},{"sys":15690,"fields":15693},{"id":15691,"createdAt":15692},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":15694,"slug":15695,"articleIntro":-1,"category":15696},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[15697],{"metadata":15698,"sys":15701,"fields":15708},{"tags":15699,"concepts":15700},[],[],{"space":15702,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15704,"publishedVersion":343,"revision":62,"contentType":15706,"locale":29},{"sys":15703},{"type":12,"linkType":13,"id":14},{"sys":15705},{"id":21,"type":12,"linkType":22},{"sys":15707},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15709,"metaTitle":353,"metaDescription":354,"mainTitle":15710,"subtitle":372,"heroImage":15725,"ctaButton":395,"ctaLink":396},[352],{"data":15711,"content":15712,"nodeType":74},{},[15713,15719],{"data":15714,"content":15715,"nodeType":78},{},[15716],{"data":15717,"marks":15718,"value":364,"nodeType":82},{},[],{"data":15720,"content":15721,"nodeType":87},{},[15722],{"data":15723,"marks":15724,"value":371,"nodeType":82},{},[],{"metadata":15726,"sys":15729,"fields":15734},{"tags":15727,"concepts":15728},[],[],{"space":15730,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15732,"publishedVersion":62,"revision":44,"locale":29},{"sys":15731},{"type":12,"linkType":13,"id":14},{"sys":15733},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15735},{"url":387,"details":15736,"fileName":393,"contentType":394},{"size":389,"image":15737},{"width":391,"height":392},{"sys":15739,"fields":15742},{"id":15740,"createdAt":15741},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":15743,"slug":15744,"articleIntro":-1,"category":15745},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[15746],{"metadata":15747,"sys":15750,"fields":15757},{"tags":15748,"concepts":15749},[],[],{"space":15751,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15753,"publishedVersion":343,"revision":62,"contentType":15755,"locale":29},{"sys":15752},{"type":12,"linkType":13,"id":14},{"sys":15754},{"id":21,"type":12,"linkType":22},{"sys":15756},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15758,"metaTitle":353,"metaDescription":354,"mainTitle":15759,"subtitle":372,"heroImage":15774,"ctaButton":395,"ctaLink":396},[352],{"data":15760,"content":15761,"nodeType":74},{},[15762,15768],{"data":15763,"content":15764,"nodeType":78},{},[15765],{"data":15766,"marks":15767,"value":364,"nodeType":82},{},[],{"data":15769,"content":15770,"nodeType":87},{},[15771],{"data":15772,"marks":15773,"value":371,"nodeType":82},{},[],{"metadata":15775,"sys":15778,"fields":15783},{"tags":15776,"concepts":15777},[],[],{"space":15779,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15781,"publishedVersion":62,"revision":44,"locale":29},{"sys":15780},{"type":12,"linkType":13,"id":14},{"sys":15782},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15784},{"url":387,"details":15785,"fileName":393,"contentType":394},{"size":389,"image":15786},{"width":391,"height":392},{"sys":15788,"fields":15791},{"id":15789,"createdAt":15790},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":15792,"slug":15793,"articleIntro":-1,"category":15794},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[15795],{"metadata":15796,"sys":15799,"fields":15806},{"tags":15797,"concepts":15798},[],[],{"space":15800,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15802,"publishedVersion":343,"revision":62,"contentType":15804,"locale":29},{"sys":15801},{"type":12,"linkType":13,"id":14},{"sys":15803},{"id":21,"type":12,"linkType":22},{"sys":15805},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15807,"metaTitle":353,"metaDescription":354,"mainTitle":15808,"subtitle":372,"heroImage":15823,"ctaButton":395,"ctaLink":396},[352],{"data":15809,"content":15810,"nodeType":74},{},[15811,15817],{"data":15812,"content":15813,"nodeType":78},{},[15814],{"data":15815,"marks":15816,"value":364,"nodeType":82},{},[],{"data":15818,"content":15819,"nodeType":87},{},[15820],{"data":15821,"marks":15822,"value":371,"nodeType":82},{},[],{"metadata":15824,"sys":15827,"fields":15832},{"tags":15825,"concepts":15826},[],[],{"space":15828,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15830,"publishedVersion":62,"revision":44,"locale":29},{"sys":15829},{"type":12,"linkType":13,"id":14},{"sys":15831},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15833},{"url":387,"details":15834,"fileName":393,"contentType":394},{"size":389,"image":15835},{"width":391,"height":392},{"sys":15837,"fields":15840},{"id":15838,"createdAt":15839},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":15841,"slug":15842,"articleIntro":15841,"category":15843},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[15844],{"metadata":15845,"sys":15848,"fields":15855},{"tags":15846,"concepts":15847},[],[],{"space":15849,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15851,"publishedVersion":343,"revision":62,"contentType":15853,"locale":29},{"sys":15850},{"type":12,"linkType":13,"id":14},{"sys":15852},{"id":21,"type":12,"linkType":22},{"sys":15854},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15856,"metaTitle":353,"metaDescription":354,"mainTitle":15857,"subtitle":372,"heroImage":15872,"ctaButton":395,"ctaLink":396},[352],{"data":15858,"content":15859,"nodeType":74},{},[15860,15866],{"data":15861,"content":15862,"nodeType":78},{},[15863],{"data":15864,"marks":15865,"value":364,"nodeType":82},{},[],{"data":15867,"content":15868,"nodeType":87},{},[15869],{"data":15870,"marks":15871,"value":371,"nodeType":82},{},[],{"metadata":15873,"sys":15876,"fields":15881},{"tags":15874,"concepts":15875},[],[],{"space":15877,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15879,"publishedVersion":62,"revision":44,"locale":29},{"sys":15878},{"type":12,"linkType":13,"id":14},{"sys":15880},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15882},{"url":387,"details":15883,"fileName":393,"contentType":394},{"size":389,"image":15884},{"width":391,"height":392},{"sys":15886,"fields":15889},{"id":15887,"createdAt":15888},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":15890,"slug":15891,"articleIntro":15890,"category":15892},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[15893],{"metadata":15894,"sys":15897,"fields":15904},{"tags":15895,"concepts":15896},[],[],{"space":15898,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15900,"publishedVersion":343,"revision":62,"contentType":15902,"locale":29},{"sys":15899},{"type":12,"linkType":13,"id":14},{"sys":15901},{"id":21,"type":12,"linkType":22},{"sys":15903},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15905,"metaTitle":353,"metaDescription":354,"mainTitle":15906,"subtitle":372,"heroImage":15921,"ctaButton":395,"ctaLink":396},[352],{"data":15907,"content":15908,"nodeType":74},{},[15909,15915],{"data":15910,"content":15911,"nodeType":78},{},[15912],{"data":15913,"marks":15914,"value":364,"nodeType":82},{},[],{"data":15916,"content":15917,"nodeType":87},{},[15918],{"data":15919,"marks":15920,"value":371,"nodeType":82},{},[],{"metadata":15922,"sys":15925,"fields":15930},{"tags":15923,"concepts":15924},[],[],{"space":15926,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15928,"publishedVersion":62,"revision":44,"locale":29},{"sys":15927},{"type":12,"linkType":13,"id":14},{"sys":15929},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15931},{"url":387,"details":15932,"fileName":393,"contentType":394},{"size":389,"image":15933},{"width":391,"height":392},{"sys":15935,"fields":15938},{"id":15936,"createdAt":15937},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":15939,"slug":15940,"articleIntro":15939,"category":15941},"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",[15942],{"metadata":15943,"sys":15946,"fields":15953},{"tags":15944,"concepts":15945},[],[],{"space":15947,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15949,"publishedVersion":343,"revision":62,"contentType":15951,"locale":29},{"sys":15948},{"type":12,"linkType":13,"id":14},{"sys":15950},{"id":21,"type":12,"linkType":22},{"sys":15952},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":15954,"metaTitle":353,"metaDescription":354,"mainTitle":15955,"subtitle":372,"heroImage":15970,"ctaButton":395,"ctaLink":396},[352],{"data":15956,"content":15957,"nodeType":74},{},[15958,15964],{"data":15959,"content":15960,"nodeType":78},{},[15961],{"data":15962,"marks":15963,"value":364,"nodeType":82},{},[],{"data":15965,"content":15966,"nodeType":87},{},[15967],{"data":15968,"marks":15969,"value":371,"nodeType":82},{},[],{"metadata":15971,"sys":15974,"fields":15979},{"tags":15972,"concepts":15973},[],[],{"space":15975,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":15977,"publishedVersion":62,"revision":44,"locale":29},{"sys":15976},{"type":12,"linkType":13,"id":14},{"sys":15978},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":15980},{"url":387,"details":15981,"fileName":393,"contentType":394},{"size":389,"image":15982},{"width":391,"height":392},{"sys":15984,"fields":15987},{"id":15985,"createdAt":15986},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":15988,"slug":15989,"articleIntro":15988,"category":15990},"7083 - Locations diverses","compte-7083-locations-diverses",[15991],{"metadata":15992,"sys":15995,"fields":16002},{"tags":15993,"concepts":15994},[],[],{"space":15996,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":15998,"publishedVersion":343,"revision":62,"contentType":16000,"locale":29},{"sys":15997},{"type":12,"linkType":13,"id":14},{"sys":15999},{"id":21,"type":12,"linkType":22},{"sys":16001},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16003,"metaTitle":353,"metaDescription":354,"mainTitle":16004,"subtitle":372,"heroImage":16019,"ctaButton":395,"ctaLink":396},[352],{"data":16005,"content":16006,"nodeType":74},{},[16007,16013],{"data":16008,"content":16009,"nodeType":78},{},[16010],{"data":16011,"marks":16012,"value":364,"nodeType":82},{},[],{"data":16014,"content":16015,"nodeType":87},{},[16016],{"data":16017,"marks":16018,"value":371,"nodeType":82},{},[],{"metadata":16020,"sys":16023,"fields":16028},{"tags":16021,"concepts":16022},[],[],{"space":16024,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16026,"publishedVersion":62,"revision":44,"locale":29},{"sys":16025},{"type":12,"linkType":13,"id":14},{"sys":16027},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16029},{"url":387,"details":16030,"fileName":393,"contentType":394},{"size":389,"image":16031},{"width":391,"height":392},{"sys":16033,"fields":16036},{"id":16034,"createdAt":16035},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":16037,"slug":16038,"articleIntro":16037,"category":16039},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[16040],{"metadata":16041,"sys":16044,"fields":16051},{"tags":16042,"concepts":16043},[],[],{"space":16045,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16047,"publishedVersion":343,"revision":62,"contentType":16049,"locale":29},{"sys":16046},{"type":12,"linkType":13,"id":14},{"sys":16048},{"id":21,"type":12,"linkType":22},{"sys":16050},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16052,"metaTitle":353,"metaDescription":354,"mainTitle":16053,"subtitle":372,"heroImage":16068,"ctaButton":395,"ctaLink":396},[352],{"data":16054,"content":16055,"nodeType":74},{},[16056,16062],{"data":16057,"content":16058,"nodeType":78},{},[16059],{"data":16060,"marks":16061,"value":364,"nodeType":82},{},[],{"data":16063,"content":16064,"nodeType":87},{},[16065],{"data":16066,"marks":16067,"value":371,"nodeType":82},{},[],{"metadata":16069,"sys":16072,"fields":16077},{"tags":16070,"concepts":16071},[],[],{"space":16073,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16075,"publishedVersion":62,"revision":44,"locale":29},{"sys":16074},{"type":12,"linkType":13,"id":14},{"sys":16076},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16078},{"url":387,"details":16079,"fileName":393,"contentType":394},{"size":389,"image":16080},{"width":391,"height":392},{"sys":16082,"fields":16085},{"id":16083,"createdAt":16084},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":16086,"slug":16087,"articleIntro":16086,"category":16088},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[16089],{"metadata":16090,"sys":16093,"fields":16100},{"tags":16091,"concepts":16092},[],[],{"space":16094,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16096,"publishedVersion":343,"revision":62,"contentType":16098,"locale":29},{"sys":16095},{"type":12,"linkType":13,"id":14},{"sys":16097},{"id":21,"type":12,"linkType":22},{"sys":16099},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16101,"metaTitle":353,"metaDescription":354,"mainTitle":16102,"subtitle":372,"heroImage":16117,"ctaButton":395,"ctaLink":396},[352],{"data":16103,"content":16104,"nodeType":74},{},[16105,16111],{"data":16106,"content":16107,"nodeType":78},{},[16108],{"data":16109,"marks":16110,"value":364,"nodeType":82},{},[],{"data":16112,"content":16113,"nodeType":87},{},[16114],{"data":16115,"marks":16116,"value":371,"nodeType":82},{},[],{"metadata":16118,"sys":16121,"fields":16126},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16124,"publishedVersion":62,"revision":44,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16127},{"url":387,"details":16128,"fileName":393,"contentType":394},{"size":389,"image":16129},{"width":391,"height":392},{"sys":16131,"fields":16134},{"id":16132,"createdAt":16133},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":16135,"slug":16136,"articleIntro":16135,"category":16137},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[16138],{"metadata":16139,"sys":16142,"fields":16149},{"tags":16140,"concepts":16141},[],[],{"space":16143,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16145,"publishedVersion":343,"revision":62,"contentType":16147,"locale":29},{"sys":16144},{"type":12,"linkType":13,"id":14},{"sys":16146},{"id":21,"type":12,"linkType":22},{"sys":16148},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16150,"metaTitle":353,"metaDescription":354,"mainTitle":16151,"subtitle":372,"heroImage":16166,"ctaButton":395,"ctaLink":396},[352],{"data":16152,"content":16153,"nodeType":74},{},[16154,16160],{"data":16155,"content":16156,"nodeType":78},{},[16157],{"data":16158,"marks":16159,"value":364,"nodeType":82},{},[],{"data":16161,"content":16162,"nodeType":87},{},[16163],{"data":16164,"marks":16165,"value":371,"nodeType":82},{},[],{"metadata":16167,"sys":16170,"fields":16175},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16173,"publishedVersion":62,"revision":44,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16176},{"url":387,"details":16177,"fileName":393,"contentType":394},{"size":389,"image":16178},{"width":391,"height":392},{"sys":16180,"fields":16183},{"id":16181,"createdAt":16182},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":16184,"slug":16185,"articleIntro":-1,"category":16186},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[16187],{"metadata":16188,"sys":16191,"fields":16198},{"tags":16189,"concepts":16190},[],[],{"space":16192,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16194,"publishedVersion":343,"revision":62,"contentType":16196,"locale":29},{"sys":16193},{"type":12,"linkType":13,"id":14},{"sys":16195},{"id":21,"type":12,"linkType":22},{"sys":16197},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16199,"metaTitle":353,"metaDescription":354,"mainTitle":16200,"subtitle":372,"heroImage":16215,"ctaButton":395,"ctaLink":396},[352],{"data":16201,"content":16202,"nodeType":74},{},[16203,16209],{"data":16204,"content":16205,"nodeType":78},{},[16206],{"data":16207,"marks":16208,"value":364,"nodeType":82},{},[],{"data":16210,"content":16211,"nodeType":87},{},[16212],{"data":16213,"marks":16214,"value":371,"nodeType":82},{},[],{"metadata":16216,"sys":16219,"fields":16224},{"tags":16217,"concepts":16218},[],[],{"space":16220,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16222,"publishedVersion":62,"revision":44,"locale":29},{"sys":16221},{"type":12,"linkType":13,"id":14},{"sys":16223},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16225},{"url":387,"details":16226,"fileName":393,"contentType":394},{"size":389,"image":16227},{"width":391,"height":392},{"sys":16229,"fields":16232},{"id":16230,"createdAt":16231},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":16233,"slug":16234,"articleIntro":16233,"category":16235},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[16236],{"metadata":16237,"sys":16240,"fields":16247},{"tags":16238,"concepts":16239},[],[],{"space":16241,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16243,"publishedVersion":343,"revision":62,"contentType":16245,"locale":29},{"sys":16242},{"type":12,"linkType":13,"id":14},{"sys":16244},{"id":21,"type":12,"linkType":22},{"sys":16246},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16248,"metaTitle":353,"metaDescription":354,"mainTitle":16249,"subtitle":372,"heroImage":16264,"ctaButton":395,"ctaLink":396},[352],{"data":16250,"content":16251,"nodeType":74},{},[16252,16258],{"data":16253,"content":16254,"nodeType":78},{},[16255],{"data":16256,"marks":16257,"value":364,"nodeType":82},{},[],{"data":16259,"content":16260,"nodeType":87},{},[16261],{"data":16262,"marks":16263,"value":371,"nodeType":82},{},[],{"metadata":16265,"sys":16268,"fields":16273},{"tags":16266,"concepts":16267},[],[],{"space":16269,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16271,"publishedVersion":62,"revision":44,"locale":29},{"sys":16270},{"type":12,"linkType":13,"id":14},{"sys":16272},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16274},{"url":387,"details":16275,"fileName":393,"contentType":394},{"size":389,"image":16276},{"width":391,"height":392},{"sys":16278,"fields":16281},{"id":16279,"createdAt":16280},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":16282,"slug":16283,"articleIntro":16282,"category":16284},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[16285],{"metadata":16286,"sys":16289,"fields":16296},{"tags":16287,"concepts":16288},[],[],{"space":16290,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16292,"publishedVersion":343,"revision":62,"contentType":16294,"locale":29},{"sys":16291},{"type":12,"linkType":13,"id":14},{"sys":16293},{"id":21,"type":12,"linkType":22},{"sys":16295},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16297,"metaTitle":353,"metaDescription":354,"mainTitle":16298,"subtitle":372,"heroImage":16313,"ctaButton":395,"ctaLink":396},[352],{"data":16299,"content":16300,"nodeType":74},{},[16301,16307],{"data":16302,"content":16303,"nodeType":78},{},[16304],{"data":16305,"marks":16306,"value":364,"nodeType":82},{},[],{"data":16308,"content":16309,"nodeType":87},{},[16310],{"data":16311,"marks":16312,"value":371,"nodeType":82},{},[],{"metadata":16314,"sys":16317,"fields":16322},{"tags":16315,"concepts":16316},[],[],{"space":16318,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16320,"publishedVersion":62,"revision":44,"locale":29},{"sys":16319},{"type":12,"linkType":13,"id":14},{"sys":16321},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16323},{"url":387,"details":16324,"fileName":393,"contentType":394},{"size":389,"image":16325},{"width":391,"height":392},{"sys":16327,"fields":16330},{"id":16328,"createdAt":16329},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":16331,"slug":16332,"articleIntro":-1,"category":16333},"Compte 6257 - Réceptions","compte-6257-receptions",[16334],{"metadata":16335,"sys":16338,"fields":16345},{"tags":16336,"concepts":16337},[],[],{"space":16339,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16341,"publishedVersion":343,"revision":62,"contentType":16343,"locale":29},{"sys":16340},{"type":12,"linkType":13,"id":14},{"sys":16342},{"id":21,"type":12,"linkType":22},{"sys":16344},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16346,"metaTitle":353,"metaDescription":354,"mainTitle":16347,"subtitle":372,"heroImage":16362,"ctaButton":395,"ctaLink":396},[352],{"data":16348,"content":16349,"nodeType":74},{},[16350,16356],{"data":16351,"content":16352,"nodeType":78},{},[16353],{"data":16354,"marks":16355,"value":364,"nodeType":82},{},[],{"data":16357,"content":16358,"nodeType":87},{},[16359],{"data":16360,"marks":16361,"value":371,"nodeType":82},{},[],{"metadata":16363,"sys":16366,"fields":16371},{"tags":16364,"concepts":16365},[],[],{"space":16367,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16369,"publishedVersion":62,"revision":44,"locale":29},{"sys":16368},{"type":12,"linkType":13,"id":14},{"sys":16370},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16372},{"url":387,"details":16373,"fileName":393,"contentType":394},{"size":389,"image":16374},{"width":391,"height":392},{"sys":16376,"fields":16379},{"id":16377,"createdAt":16378},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":16380,"slug":16381,"articleIntro":-1,"category":16382},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[16383],{"metadata":16384,"sys":16387,"fields":16394},{"tags":16385,"concepts":16386},[],[],{"space":16388,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16390,"publishedVersion":343,"revision":62,"contentType":16392,"locale":29},{"sys":16389},{"type":12,"linkType":13,"id":14},{"sys":16391},{"id":21,"type":12,"linkType":22},{"sys":16393},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16395,"metaTitle":353,"metaDescription":354,"mainTitle":16396,"subtitle":372,"heroImage":16411,"ctaButton":395,"ctaLink":396},[352],{"data":16397,"content":16398,"nodeType":74},{},[16399,16405],{"data":16400,"content":16401,"nodeType":78},{},[16402],{"data":16403,"marks":16404,"value":364,"nodeType":82},{},[],{"data":16406,"content":16407,"nodeType":87},{},[16408],{"data":16409,"marks":16410,"value":371,"nodeType":82},{},[],{"metadata":16412,"sys":16415,"fields":16420},{"tags":16413,"concepts":16414},[],[],{"space":16416,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16418,"publishedVersion":62,"revision":44,"locale":29},{"sys":16417},{"type":12,"linkType":13,"id":14},{"sys":16419},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16421},{"url":387,"details":16422,"fileName":393,"contentType":394},{"size":389,"image":16423},{"width":391,"height":392},{"sys":16425,"fields":16428},{"id":16426,"createdAt":16427},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":16429,"slug":16430,"articleIntro":16429,"category":16431},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[16432],{"metadata":16433,"sys":16436,"fields":16443},{"tags":16434,"concepts":16435},[],[],{"space":16437,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16439,"publishedVersion":343,"revision":62,"contentType":16441,"locale":29},{"sys":16438},{"type":12,"linkType":13,"id":14},{"sys":16440},{"id":21,"type":12,"linkType":22},{"sys":16442},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16444,"metaTitle":353,"metaDescription":354,"mainTitle":16445,"subtitle":372,"heroImage":16460,"ctaButton":395,"ctaLink":396},[352],{"data":16446,"content":16447,"nodeType":74},{},[16448,16454],{"data":16449,"content":16450,"nodeType":78},{},[16451],{"data":16452,"marks":16453,"value":364,"nodeType":82},{},[],{"data":16455,"content":16456,"nodeType":87},{},[16457],{"data":16458,"marks":16459,"value":371,"nodeType":82},{},[],{"metadata":16461,"sys":16464,"fields":16469},{"tags":16462,"concepts":16463},[],[],{"space":16465,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16467,"publishedVersion":62,"revision":44,"locale":29},{"sys":16466},{"type":12,"linkType":13,"id":14},{"sys":16468},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16470},{"url":387,"details":16471,"fileName":393,"contentType":394},{"size":389,"image":16472},{"width":391,"height":392},{"sys":16474,"fields":16477},{"id":16475,"createdAt":16476},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":16478,"slug":16479,"articleIntro":16478,"category":16480},"668 - Autres charges financières","compte-668-autres-charges-financieres",[16481],{"metadata":16482,"sys":16485,"fields":16492},{"tags":16483,"concepts":16484},[],[],{"space":16486,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16488,"publishedVersion":343,"revision":62,"contentType":16490,"locale":29},{"sys":16487},{"type":12,"linkType":13,"id":14},{"sys":16489},{"id":21,"type":12,"linkType":22},{"sys":16491},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16493,"metaTitle":353,"metaDescription":354,"mainTitle":16494,"subtitle":372,"heroImage":16509,"ctaButton":395,"ctaLink":396},[352],{"data":16495,"content":16496,"nodeType":74},{},[16497,16503],{"data":16498,"content":16499,"nodeType":78},{},[16500],{"data":16501,"marks":16502,"value":364,"nodeType":82},{},[],{"data":16504,"content":16505,"nodeType":87},{},[16506],{"data":16507,"marks":16508,"value":371,"nodeType":82},{},[],{"metadata":16510,"sys":16513,"fields":16518},{"tags":16511,"concepts":16512},[],[],{"space":16514,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16516,"publishedVersion":62,"revision":44,"locale":29},{"sys":16515},{"type":12,"linkType":13,"id":14},{"sys":16517},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16519},{"url":387,"details":16520,"fileName":393,"contentType":394},{"size":389,"image":16521},{"width":391,"height":392},{"sys":16523,"fields":16526},{"id":16524,"createdAt":16525},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":16527,"slug":16528,"articleIntro":16527,"category":16529},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[16530],{"metadata":16531,"sys":16534,"fields":16541},{"tags":16532,"concepts":16533},[],[],{"space":16535,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16537,"publishedVersion":343,"revision":62,"contentType":16539,"locale":29},{"sys":16536},{"type":12,"linkType":13,"id":14},{"sys":16538},{"id":21,"type":12,"linkType":22},{"sys":16540},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16542,"metaTitle":353,"metaDescription":354,"mainTitle":16543,"subtitle":372,"heroImage":16558,"ctaButton":395,"ctaLink":396},[352],{"data":16544,"content":16545,"nodeType":74},{},[16546,16552],{"data":16547,"content":16548,"nodeType":78},{},[16549],{"data":16550,"marks":16551,"value":364,"nodeType":82},{},[],{"data":16553,"content":16554,"nodeType":87},{},[16555],{"data":16556,"marks":16557,"value":371,"nodeType":82},{},[],{"metadata":16559,"sys":16562,"fields":16567},{"tags":16560,"concepts":16561},[],[],{"space":16563,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16565,"publishedVersion":62,"revision":44,"locale":29},{"sys":16564},{"type":12,"linkType":13,"id":14},{"sys":16566},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16568},{"url":387,"details":16569,"fileName":393,"contentType":394},{"size":389,"image":16570},{"width":391,"height":392},{"sys":16572,"fields":16575},{"id":16573,"createdAt":16574},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":16576,"slug":16577,"articleIntro":16576,"category":16578},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[16579],{"metadata":16580,"sys":16583,"fields":16590},{"tags":16581,"concepts":16582},[],[],{"space":16584,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16586,"publishedVersion":343,"revision":62,"contentType":16588,"locale":29},{"sys":16585},{"type":12,"linkType":13,"id":14},{"sys":16587},{"id":21,"type":12,"linkType":22},{"sys":16589},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16591,"metaTitle":353,"metaDescription":354,"mainTitle":16592,"subtitle":372,"heroImage":16607,"ctaButton":395,"ctaLink":396},[352],{"data":16593,"content":16594,"nodeType":74},{},[16595,16601],{"data":16596,"content":16597,"nodeType":78},{},[16598],{"data":16599,"marks":16600,"value":364,"nodeType":82},{},[],{"data":16602,"content":16603,"nodeType":87},{},[16604],{"data":16605,"marks":16606,"value":371,"nodeType":82},{},[],{"metadata":16608,"sys":16611,"fields":16616},{"tags":16609,"concepts":16610},[],[],{"space":16612,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16614,"publishedVersion":62,"revision":44,"locale":29},{"sys":16613},{"type":12,"linkType":13,"id":14},{"sys":16615},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16617},{"url":387,"details":16618,"fileName":393,"contentType":394},{"size":389,"image":16619},{"width":391,"height":392},{"sys":16621,"fields":16624},{"id":16622,"createdAt":16623},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":16625,"slug":16626,"articleIntro":16625,"category":16627},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[16628],{"metadata":16629,"sys":16632,"fields":16639},{"tags":16630,"concepts":16631},[],[],{"space":16633,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16635,"publishedVersion":343,"revision":62,"contentType":16637,"locale":29},{"sys":16634},{"type":12,"linkType":13,"id":14},{"sys":16636},{"id":21,"type":12,"linkType":22},{"sys":16638},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16640,"metaTitle":353,"metaDescription":354,"mainTitle":16641,"subtitle":372,"heroImage":16656,"ctaButton":395,"ctaLink":396},[352],{"data":16642,"content":16643,"nodeType":74},{},[16644,16650],{"data":16645,"content":16646,"nodeType":78},{},[16647],{"data":16648,"marks":16649,"value":364,"nodeType":82},{},[],{"data":16651,"content":16652,"nodeType":87},{},[16653],{"data":16654,"marks":16655,"value":371,"nodeType":82},{},[],{"metadata":16657,"sys":16660,"fields":16665},{"tags":16658,"concepts":16659},[],[],{"space":16661,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16663,"publishedVersion":62,"revision":44,"locale":29},{"sys":16662},{"type":12,"linkType":13,"id":14},{"sys":16664},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16666},{"url":387,"details":16667,"fileName":393,"contentType":394},{"size":389,"image":16668},{"width":391,"height":392},{"sys":16670,"fields":16673},{"id":16671,"createdAt":16672},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":16674,"slug":16675,"articleIntro":16674,"category":16676},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[16677],{"metadata":16678,"sys":16681,"fields":16688},{"tags":16679,"concepts":16680},[],[],{"space":16682,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16684,"publishedVersion":343,"revision":62,"contentType":16686,"locale":29},{"sys":16683},{"type":12,"linkType":13,"id":14},{"sys":16685},{"id":21,"type":12,"linkType":22},{"sys":16687},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16689,"metaTitle":353,"metaDescription":354,"mainTitle":16690,"subtitle":372,"heroImage":16705,"ctaButton":395,"ctaLink":396},[352],{"data":16691,"content":16692,"nodeType":74},{},[16693,16699],{"data":16694,"content":16695,"nodeType":78},{},[16696],{"data":16697,"marks":16698,"value":364,"nodeType":82},{},[],{"data":16700,"content":16701,"nodeType":87},{},[16702],{"data":16703,"marks":16704,"value":371,"nodeType":82},{},[],{"metadata":16706,"sys":16709,"fields":16714},{"tags":16707,"concepts":16708},[],[],{"space":16710,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16712,"publishedVersion":62,"revision":44,"locale":29},{"sys":16711},{"type":12,"linkType":13,"id":14},{"sys":16713},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16715},{"url":387,"details":16716,"fileName":393,"contentType":394},{"size":389,"image":16717},{"width":391,"height":392},{"sys":16719,"fields":16722},{"id":16720,"createdAt":16721},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":16723,"slug":16724,"articleIntro":16723,"category":16725},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[16726],{"metadata":16727,"sys":16730,"fields":16737},{"tags":16728,"concepts":16729},[],[],{"space":16731,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16733,"publishedVersion":343,"revision":62,"contentType":16735,"locale":29},{"sys":16732},{"type":12,"linkType":13,"id":14},{"sys":16734},{"id":21,"type":12,"linkType":22},{"sys":16736},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16738,"metaTitle":353,"metaDescription":354,"mainTitle":16739,"subtitle":372,"heroImage":16754,"ctaButton":395,"ctaLink":396},[352],{"data":16740,"content":16741,"nodeType":74},{},[16742,16748],{"data":16743,"content":16744,"nodeType":78},{},[16745],{"data":16746,"marks":16747,"value":364,"nodeType":82},{},[],{"data":16749,"content":16750,"nodeType":87},{},[16751],{"data":16752,"marks":16753,"value":371,"nodeType":82},{},[],{"metadata":16755,"sys":16758,"fields":16763},{"tags":16756,"concepts":16757},[],[],{"space":16759,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16761,"publishedVersion":62,"revision":44,"locale":29},{"sys":16760},{"type":12,"linkType":13,"id":14},{"sys":16762},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16764},{"url":387,"details":16765,"fileName":393,"contentType":394},{"size":389,"image":16766},{"width":391,"height":392},{"sys":16768,"fields":16771},{"id":16769,"createdAt":16770},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":16772,"slug":16773,"articleIntro":16774,"category":16775},"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.",[16776],{"metadata":16777,"sys":16780,"fields":16787},{"tags":16778,"concepts":16779},[],[],{"space":16781,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16783,"publishedVersion":343,"revision":62,"contentType":16785,"locale":29},{"sys":16782},{"type":12,"linkType":13,"id":14},{"sys":16784},{"id":21,"type":12,"linkType":22},{"sys":16786},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16788,"metaTitle":353,"metaDescription":354,"mainTitle":16789,"subtitle":372,"heroImage":16804,"ctaButton":395,"ctaLink":396},[352],{"data":16790,"content":16791,"nodeType":74},{},[16792,16798],{"data":16793,"content":16794,"nodeType":78},{},[16795],{"data":16796,"marks":16797,"value":364,"nodeType":82},{},[],{"data":16799,"content":16800,"nodeType":87},{},[16801],{"data":16802,"marks":16803,"value":371,"nodeType":82},{},[],{"metadata":16805,"sys":16808,"fields":16813},{"tags":16806,"concepts":16807},[],[],{"space":16809,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16811,"publishedVersion":62,"revision":44,"locale":29},{"sys":16810},{"type":12,"linkType":13,"id":14},{"sys":16812},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16814},{"url":387,"details":16815,"fileName":393,"contentType":394},{"size":389,"image":16816},{"width":391,"height":392},{"sys":16818,"fields":16821},{"id":16819,"createdAt":16820},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":16822,"slug":16823,"articleIntro":16822,"category":16824},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[16825],{"metadata":16826,"sys":16829,"fields":16836},{"tags":16827,"concepts":16828},[],[],{"space":16830,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16832,"publishedVersion":343,"revision":62,"contentType":16834,"locale":29},{"sys":16831},{"type":12,"linkType":13,"id":14},{"sys":16833},{"id":21,"type":12,"linkType":22},{"sys":16835},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16837,"metaTitle":353,"metaDescription":354,"mainTitle":16838,"subtitle":372,"heroImage":16853,"ctaButton":395,"ctaLink":396},[352],{"data":16839,"content":16840,"nodeType":74},{},[16841,16847],{"data":16842,"content":16843,"nodeType":78},{},[16844],{"data":16845,"marks":16846,"value":364,"nodeType":82},{},[],{"data":16848,"content":16849,"nodeType":87},{},[16850],{"data":16851,"marks":16852,"value":371,"nodeType":82},{},[],{"metadata":16854,"sys":16857,"fields":16862},{"tags":16855,"concepts":16856},[],[],{"space":16858,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16860,"publishedVersion":62,"revision":44,"locale":29},{"sys":16859},{"type":12,"linkType":13,"id":14},{"sys":16861},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16863},{"url":387,"details":16864,"fileName":393,"contentType":394},{"size":389,"image":16865},{"width":391,"height":392},{"sys":16867,"fields":16870},{"id":16868,"createdAt":16869},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":16871,"slug":16872,"articleIntro":16871,"category":16873},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[16874],{"metadata":16875,"sys":16878,"fields":16885},{"tags":16876,"concepts":16877},[],[],{"space":16879,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16881,"publishedVersion":343,"revision":62,"contentType":16883,"locale":29},{"sys":16880},{"type":12,"linkType":13,"id":14},{"sys":16882},{"id":21,"type":12,"linkType":22},{"sys":16884},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16886,"metaTitle":353,"metaDescription":354,"mainTitle":16887,"subtitle":372,"heroImage":16902,"ctaButton":395,"ctaLink":396},[352],{"data":16888,"content":16889,"nodeType":74},{},[16890,16896],{"data":16891,"content":16892,"nodeType":78},{},[16893],{"data":16894,"marks":16895,"value":364,"nodeType":82},{},[],{"data":16897,"content":16898,"nodeType":87},{},[16899],{"data":16900,"marks":16901,"value":371,"nodeType":82},{},[],{"metadata":16903,"sys":16906,"fields":16911},{"tags":16904,"concepts":16905},[],[],{"space":16907,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16909,"publishedVersion":62,"revision":44,"locale":29},{"sys":16908},{"type":12,"linkType":13,"id":14},{"sys":16910},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16912},{"url":387,"details":16913,"fileName":393,"contentType":394},{"size":389,"image":16914},{"width":391,"height":392},{"sys":16916,"fields":16919},{"id":16917,"createdAt":16918},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":16920,"slug":16921,"articleIntro":16922,"category":16923},"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.",[16924],{"metadata":16925,"sys":16928,"fields":16935},{"tags":16926,"concepts":16927},[],[],{"space":16929,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16931,"publishedVersion":343,"revision":62,"contentType":16933,"locale":29},{"sys":16930},{"type":12,"linkType":13,"id":14},{"sys":16932},{"id":21,"type":12,"linkType":22},{"sys":16934},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16936,"metaTitle":353,"metaDescription":354,"mainTitle":16937,"subtitle":372,"heroImage":16952,"ctaButton":395,"ctaLink":396},[352],{"data":16938,"content":16939,"nodeType":74},{},[16940,16946],{"data":16941,"content":16942,"nodeType":78},{},[16943],{"data":16944,"marks":16945,"value":364,"nodeType":82},{},[],{"data":16947,"content":16948,"nodeType":87},{},[16949],{"data":16950,"marks":16951,"value":371,"nodeType":82},{},[],{"metadata":16953,"sys":16956,"fields":16961},{"tags":16954,"concepts":16955},[],[],{"space":16957,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":16959,"publishedVersion":62,"revision":44,"locale":29},{"sys":16958},{"type":12,"linkType":13,"id":14},{"sys":16960},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":16962},{"url":387,"details":16963,"fileName":393,"contentType":394},{"size":389,"image":16964},{"width":391,"height":392},{"sys":16966,"fields":16969},{"id":16967,"createdAt":16968},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":16970,"slug":16971,"articleIntro":-1,"category":16972},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[16973],{"metadata":16974,"sys":16977,"fields":16984},{"tags":16975,"concepts":16976},[],[],{"space":16978,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":16980,"publishedVersion":343,"revision":62,"contentType":16982,"locale":29},{"sys":16979},{"type":12,"linkType":13,"id":14},{"sys":16981},{"id":21,"type":12,"linkType":22},{"sys":16983},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":16985,"metaTitle":353,"metaDescription":354,"mainTitle":16986,"subtitle":372,"heroImage":17001,"ctaButton":395,"ctaLink":396},[352],{"data":16987,"content":16988,"nodeType":74},{},[16989,16995],{"data":16990,"content":16991,"nodeType":78},{},[16992],{"data":16993,"marks":16994,"value":364,"nodeType":82},{},[],{"data":16996,"content":16997,"nodeType":87},{},[16998],{"data":16999,"marks":17000,"value":371,"nodeType":82},{},[],{"metadata":17002,"sys":17005,"fields":17010},{"tags":17003,"concepts":17004},[],[],{"space":17006,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17008,"publishedVersion":62,"revision":44,"locale":29},{"sys":17007},{"type":12,"linkType":13,"id":14},{"sys":17009},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17011},{"url":387,"details":17012,"fileName":393,"contentType":394},{"size":389,"image":17013},{"width":391,"height":392},{"sys":17015,"fields":17018},{"id":17016,"createdAt":17017},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":17019,"slug":17020,"articleIntro":17019,"category":17021},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[17022],{"metadata":17023,"sys":17026,"fields":17033},{"tags":17024,"concepts":17025},[],[],{"space":17027,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17029,"publishedVersion":343,"revision":62,"contentType":17031,"locale":29},{"sys":17028},{"type":12,"linkType":13,"id":14},{"sys":17030},{"id":21,"type":12,"linkType":22},{"sys":17032},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17034,"metaTitle":353,"metaDescription":354,"mainTitle":17035,"subtitle":372,"heroImage":17050,"ctaButton":395,"ctaLink":396},[352],{"data":17036,"content":17037,"nodeType":74},{},[17038,17044],{"data":17039,"content":17040,"nodeType":78},{},[17041],{"data":17042,"marks":17043,"value":364,"nodeType":82},{},[],{"data":17045,"content":17046,"nodeType":87},{},[17047],{"data":17048,"marks":17049,"value":371,"nodeType":82},{},[],{"metadata":17051,"sys":17054,"fields":17059},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17057,"publishedVersion":62,"revision":44,"locale":29},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17060},{"url":387,"details":17061,"fileName":393,"contentType":394},{"size":389,"image":17062},{"width":391,"height":392},{"sys":17064,"fields":17067},{"id":17065,"createdAt":17066},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":17068,"slug":17069,"articleIntro":17068,"category":17070},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[17071],{"metadata":17072,"sys":17075,"fields":17082},{"tags":17073,"concepts":17074},[],[],{"space":17076,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17078,"publishedVersion":343,"revision":62,"contentType":17080,"locale":29},{"sys":17077},{"type":12,"linkType":13,"id":14},{"sys":17079},{"id":21,"type":12,"linkType":22},{"sys":17081},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17083,"metaTitle":353,"metaDescription":354,"mainTitle":17084,"subtitle":372,"heroImage":17099,"ctaButton":395,"ctaLink":396},[352],{"data":17085,"content":17086,"nodeType":74},{},[17087,17093],{"data":17088,"content":17089,"nodeType":78},{},[17090],{"data":17091,"marks":17092,"value":364,"nodeType":82},{},[],{"data":17094,"content":17095,"nodeType":87},{},[17096],{"data":17097,"marks":17098,"value":371,"nodeType":82},{},[],{"metadata":17100,"sys":17103,"fields":17108},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17106,"publishedVersion":62,"revision":44,"locale":29},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17109},{"url":387,"details":17110,"fileName":393,"contentType":394},{"size":389,"image":17111},{"width":391,"height":392},{"sys":17113,"fields":17116},{"id":17114,"createdAt":17115},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":17117,"slug":17118,"articleIntro":17117,"category":17119},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[17120],{"metadata":17121,"sys":17124,"fields":17131},{"tags":17122,"concepts":17123},[],[],{"space":17125,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17127,"publishedVersion":343,"revision":62,"contentType":17129,"locale":29},{"sys":17126},{"type":12,"linkType":13,"id":14},{"sys":17128},{"id":21,"type":12,"linkType":22},{"sys":17130},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17132,"metaTitle":353,"metaDescription":354,"mainTitle":17133,"subtitle":372,"heroImage":17148,"ctaButton":395,"ctaLink":396},[352],{"data":17134,"content":17135,"nodeType":74},{},[17136,17142],{"data":17137,"content":17138,"nodeType":78},{},[17139],{"data":17140,"marks":17141,"value":364,"nodeType":82},{},[],{"data":17143,"content":17144,"nodeType":87},{},[17145],{"data":17146,"marks":17147,"value":371,"nodeType":82},{},[],{"metadata":17149,"sys":17152,"fields":17157},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17155,"publishedVersion":62,"revision":44,"locale":29},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17158},{"url":387,"details":17159,"fileName":393,"contentType":394},{"size":389,"image":17160},{"width":391,"height":392},{"sys":17162,"fields":17165},{"id":17163,"createdAt":17164},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":17166,"slug":17167,"articleIntro":17166,"category":17168},"1681 - Autres emprunts","compte-1681-autres-emprunts",[17169],{"metadata":17170,"sys":17173,"fields":17180},{"tags":17171,"concepts":17172},[],[],{"space":17174,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17176,"publishedVersion":343,"revision":62,"contentType":17178,"locale":29},{"sys":17175},{"type":12,"linkType":13,"id":14},{"sys":17177},{"id":21,"type":12,"linkType":22},{"sys":17179},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17181,"metaTitle":353,"metaDescription":354,"mainTitle":17182,"subtitle":372,"heroImage":17197,"ctaButton":395,"ctaLink":396},[352],{"data":17183,"content":17184,"nodeType":74},{},[17185,17191],{"data":17186,"content":17187,"nodeType":78},{},[17188],{"data":17189,"marks":17190,"value":364,"nodeType":82},{},[],{"data":17192,"content":17193,"nodeType":87},{},[17194],{"data":17195,"marks":17196,"value":371,"nodeType":82},{},[],{"metadata":17198,"sys":17201,"fields":17206},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17204,"publishedVersion":62,"revision":44,"locale":29},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17207},{"url":387,"details":17208,"fileName":393,"contentType":394},{"size":389,"image":17209},{"width":391,"height":392},{"sys":17211,"fields":17214},{"id":17212,"createdAt":17213},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":17215,"slug":17216,"articleIntro":17215,"category":17217},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[17218],{"metadata":17219,"sys":17222,"fields":17229},{"tags":17220,"concepts":17221},[],[],{"space":17223,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17225,"publishedVersion":343,"revision":62,"contentType":17227,"locale":29},{"sys":17224},{"type":12,"linkType":13,"id":14},{"sys":17226},{"id":21,"type":12,"linkType":22},{"sys":17228},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17230,"metaTitle":353,"metaDescription":354,"mainTitle":17231,"subtitle":372,"heroImage":17246,"ctaButton":395,"ctaLink":396},[352],{"data":17232,"content":17233,"nodeType":74},{},[17234,17240],{"data":17235,"content":17236,"nodeType":78},{},[17237],{"data":17238,"marks":17239,"value":364,"nodeType":82},{},[],{"data":17241,"content":17242,"nodeType":87},{},[17243],{"data":17244,"marks":17245,"value":371,"nodeType":82},{},[],{"metadata":17247,"sys":17250,"fields":17255},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17253,"publishedVersion":62,"revision":44,"locale":29},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17256},{"url":387,"details":17257,"fileName":393,"contentType":394},{"size":389,"image":17258},{"width":391,"height":392},{"sys":17260,"fields":17263},{"id":17261,"createdAt":17262},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":17264,"slug":17265,"articleIntro":17264,"category":17266},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[17267],{"metadata":17268,"sys":17271,"fields":17278},{"tags":17269,"concepts":17270},[],[],{"space":17272,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17274,"publishedVersion":343,"revision":62,"contentType":17276,"locale":29},{"sys":17273},{"type":12,"linkType":13,"id":14},{"sys":17275},{"id":21,"type":12,"linkType":22},{"sys":17277},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17279,"metaTitle":353,"metaDescription":354,"mainTitle":17280,"subtitle":372,"heroImage":17295,"ctaButton":395,"ctaLink":396},[352],{"data":17281,"content":17282,"nodeType":74},{},[17283,17289],{"data":17284,"content":17285,"nodeType":78},{},[17286],{"data":17287,"marks":17288,"value":364,"nodeType":82},{},[],{"data":17290,"content":17291,"nodeType":87},{},[17292],{"data":17293,"marks":17294,"value":371,"nodeType":82},{},[],{"metadata":17296,"sys":17299,"fields":17304},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17302,"publishedVersion":62,"revision":44,"locale":29},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17305},{"url":387,"details":17306,"fileName":393,"contentType":394},{"size":389,"image":17307},{"width":391,"height":392},{"sys":17309,"fields":17312},{"id":17310,"createdAt":17311},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":17313,"slug":17314,"articleIntro":-1,"category":17315},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[17316],{"metadata":17317,"sys":17320,"fields":17327},{"tags":17318,"concepts":17319},[],[],{"space":17321,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17323,"publishedVersion":343,"revision":62,"contentType":17325,"locale":29},{"sys":17322},{"type":12,"linkType":13,"id":14},{"sys":17324},{"id":21,"type":12,"linkType":22},{"sys":17326},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17328,"metaTitle":353,"metaDescription":354,"mainTitle":17329,"subtitle":372,"heroImage":17344,"ctaButton":395,"ctaLink":396},[352],{"data":17330,"content":17331,"nodeType":74},{},[17332,17338],{"data":17333,"content":17334,"nodeType":78},{},[17335],{"data":17336,"marks":17337,"value":364,"nodeType":82},{},[],{"data":17339,"content":17340,"nodeType":87},{},[17341],{"data":17342,"marks":17343,"value":371,"nodeType":82},{},[],{"metadata":17345,"sys":17348,"fields":17353},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17351,"publishedVersion":62,"revision":44,"locale":29},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17354},{"url":387,"details":17355,"fileName":393,"contentType":394},{"size":389,"image":17356},{"width":391,"height":392},{"sys":17358,"fields":17361},{"id":17359,"createdAt":17360},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":17362,"slug":17363,"articleIntro":17362,"category":17364},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[17365],{"metadata":17366,"sys":17369,"fields":17376},{"tags":17367,"concepts":17368},[],[],{"space":17370,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17372,"publishedVersion":343,"revision":62,"contentType":17374,"locale":29},{"sys":17371},{"type":12,"linkType":13,"id":14},{"sys":17373},{"id":21,"type":12,"linkType":22},{"sys":17375},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17377,"metaTitle":353,"metaDescription":354,"mainTitle":17378,"subtitle":372,"heroImage":17393,"ctaButton":395,"ctaLink":396},[352],{"data":17379,"content":17380,"nodeType":74},{},[17381,17387],{"data":17382,"content":17383,"nodeType":78},{},[17384],{"data":17385,"marks":17386,"value":364,"nodeType":82},{},[],{"data":17388,"content":17389,"nodeType":87},{},[17390],{"data":17391,"marks":17392,"value":371,"nodeType":82},{},[],{"metadata":17394,"sys":17397,"fields":17402},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17400,"publishedVersion":62,"revision":44,"locale":29},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17403},{"url":387,"details":17404,"fileName":393,"contentType":394},{"size":389,"image":17405},{"width":391,"height":392},{"sys":17407,"fields":17410},{"id":17408,"createdAt":17409},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":17411,"slug":17412,"articleIntro":17411,"category":17413},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[17414],{"metadata":17415,"sys":17418,"fields":17425},{"tags":17416,"concepts":17417},[],[],{"space":17419,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17421,"publishedVersion":343,"revision":62,"contentType":17423,"locale":29},{"sys":17420},{"type":12,"linkType":13,"id":14},{"sys":17422},{"id":21,"type":12,"linkType":22},{"sys":17424},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17426,"metaTitle":353,"metaDescription":354,"mainTitle":17427,"subtitle":372,"heroImage":17442,"ctaButton":395,"ctaLink":396},[352],{"data":17428,"content":17429,"nodeType":74},{},[17430,17436],{"data":17431,"content":17432,"nodeType":78},{},[17433],{"data":17434,"marks":17435,"value":364,"nodeType":82},{},[],{"data":17437,"content":17438,"nodeType":87},{},[17439],{"data":17440,"marks":17441,"value":371,"nodeType":82},{},[],{"metadata":17443,"sys":17446,"fields":17451},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17449,"publishedVersion":62,"revision":44,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17452},{"url":387,"details":17453,"fileName":393,"contentType":394},{"size":389,"image":17454},{"width":391,"height":392},{"sys":17456,"fields":17459},{"id":17457,"createdAt":17458},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":17460,"slug":17461,"articleIntro":17460,"category":17462},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[17463],{"metadata":17464,"sys":17467,"fields":17474},{"tags":17465,"concepts":17466},[],[],{"space":17468,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17470,"publishedVersion":343,"revision":62,"contentType":17472,"locale":29},{"sys":17469},{"type":12,"linkType":13,"id":14},{"sys":17471},{"id":21,"type":12,"linkType":22},{"sys":17473},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17475,"metaTitle":353,"metaDescription":354,"mainTitle":17476,"subtitle":372,"heroImage":17491,"ctaButton":395,"ctaLink":396},[352],{"data":17477,"content":17478,"nodeType":74},{},[17479,17485],{"data":17480,"content":17481,"nodeType":78},{},[17482],{"data":17483,"marks":17484,"value":364,"nodeType":82},{},[],{"data":17486,"content":17487,"nodeType":87},{},[17488],{"data":17489,"marks":17490,"value":371,"nodeType":82},{},[],{"metadata":17492,"sys":17495,"fields":17500},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17498,"publishedVersion":62,"revision":44,"locale":29},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17501},{"url":387,"details":17502,"fileName":393,"contentType":394},{"size":389,"image":17503},{"width":391,"height":392},{"sys":17505,"fields":17508},{"id":17506,"createdAt":17507},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":17509,"slug":17510,"articleIntro":17511,"category":17512},"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.",[17513],{"metadata":17514,"sys":17517,"fields":17524},{"tags":17515,"concepts":17516},[],[],{"space":17518,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17520,"publishedVersion":343,"revision":62,"contentType":17522,"locale":29},{"sys":17519},{"type":12,"linkType":13,"id":14},{"sys":17521},{"id":21,"type":12,"linkType":22},{"sys":17523},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17525,"metaTitle":353,"metaDescription":354,"mainTitle":17526,"subtitle":372,"heroImage":17541,"ctaButton":395,"ctaLink":396},[352],{"data":17527,"content":17528,"nodeType":74},{},[17529,17535],{"data":17530,"content":17531,"nodeType":78},{},[17532],{"data":17533,"marks":17534,"value":364,"nodeType":82},{},[],{"data":17536,"content":17537,"nodeType":87},{},[17538],{"data":17539,"marks":17540,"value":371,"nodeType":82},{},[],{"metadata":17542,"sys":17545,"fields":17550},{"tags":17543,"concepts":17544},[],[],{"space":17546,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17548,"publishedVersion":62,"revision":44,"locale":29},{"sys":17547},{"type":12,"linkType":13,"id":14},{"sys":17549},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17551},{"url":387,"details":17552,"fileName":393,"contentType":394},{"size":389,"image":17553},{"width":391,"height":392},{"sys":17555,"fields":17558},{"id":17556,"createdAt":17557},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":17559,"slug":17560,"articleIntro":17561,"category":17562},"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.",[17563],{"metadata":17564,"sys":17567,"fields":17574},{"tags":17565,"concepts":17566},[],[],{"space":17568,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17570,"publishedVersion":343,"revision":62,"contentType":17572,"locale":29},{"sys":17569},{"type":12,"linkType":13,"id":14},{"sys":17571},{"id":21,"type":12,"linkType":22},{"sys":17573},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17575,"metaTitle":353,"metaDescription":354,"mainTitle":17576,"subtitle":372,"heroImage":17591,"ctaButton":395,"ctaLink":396},[352],{"data":17577,"content":17578,"nodeType":74},{},[17579,17585],{"data":17580,"content":17581,"nodeType":78},{},[17582],{"data":17583,"marks":17584,"value":364,"nodeType":82},{},[],{"data":17586,"content":17587,"nodeType":87},{},[17588],{"data":17589,"marks":17590,"value":371,"nodeType":82},{},[],{"metadata":17592,"sys":17595,"fields":17600},{"tags":17593,"concepts":17594},[],[],{"space":17596,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17598,"publishedVersion":62,"revision":44,"locale":29},{"sys":17597},{"type":12,"linkType":13,"id":14},{"sys":17599},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17601},{"url":387,"details":17602,"fileName":393,"contentType":394},{"size":389,"image":17603},{"width":391,"height":392},{"sys":17605,"fields":17608},{"id":17606,"createdAt":17607},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":17609,"slug":17610,"articleIntro":17609,"category":17611},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[17612],{"metadata":17613,"sys":17616,"fields":17623},{"tags":17614,"concepts":17615},[],[],{"space":17617,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17619,"publishedVersion":343,"revision":62,"contentType":17621,"locale":29},{"sys":17618},{"type":12,"linkType":13,"id":14},{"sys":17620},{"id":21,"type":12,"linkType":22},{"sys":17622},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17624,"metaTitle":353,"metaDescription":354,"mainTitle":17625,"subtitle":372,"heroImage":17640,"ctaButton":395,"ctaLink":396},[352],{"data":17626,"content":17627,"nodeType":74},{},[17628,17634],{"data":17629,"content":17630,"nodeType":78},{},[17631],{"data":17632,"marks":17633,"value":364,"nodeType":82},{},[],{"data":17635,"content":17636,"nodeType":87},{},[17637],{"data":17638,"marks":17639,"value":371,"nodeType":82},{},[],{"metadata":17641,"sys":17644,"fields":17649},{"tags":17642,"concepts":17643},[],[],{"space":17645,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17647,"publishedVersion":62,"revision":44,"locale":29},{"sys":17646},{"type":12,"linkType":13,"id":14},{"sys":17648},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17650},{"url":387,"details":17651,"fileName":393,"contentType":394},{"size":389,"image":17652},{"width":391,"height":392},{"sys":17654,"fields":17657},{"id":17655,"createdAt":17656},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":17658,"slug":17659,"articleIntro":-1,"category":17660},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[17661],{"metadata":17662,"sys":17665,"fields":17672},{"tags":17663,"concepts":17664},[],[],{"space":17666,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17668,"publishedVersion":343,"revision":62,"contentType":17670,"locale":29},{"sys":17667},{"type":12,"linkType":13,"id":14},{"sys":17669},{"id":21,"type":12,"linkType":22},{"sys":17671},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17673,"metaTitle":353,"metaDescription":354,"mainTitle":17674,"subtitle":372,"heroImage":17689,"ctaButton":395,"ctaLink":396},[352],{"data":17675,"content":17676,"nodeType":74},{},[17677,17683],{"data":17678,"content":17679,"nodeType":78},{},[17680],{"data":17681,"marks":17682,"value":364,"nodeType":82},{},[],{"data":17684,"content":17685,"nodeType":87},{},[17686],{"data":17687,"marks":17688,"value":371,"nodeType":82},{},[],{"metadata":17690,"sys":17693,"fields":17698},{"tags":17691,"concepts":17692},[],[],{"space":17694,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17696,"publishedVersion":62,"revision":44,"locale":29},{"sys":17695},{"type":12,"linkType":13,"id":14},{"sys":17697},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17699},{"url":387,"details":17700,"fileName":393,"contentType":394},{"size":389,"image":17701},{"width":391,"height":392},{"sys":17703,"fields":17706},{"id":17704,"createdAt":17705},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":17707,"slug":17708,"articleIntro":17707,"category":17709},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[17710],{"metadata":17711,"sys":17714,"fields":17721},{"tags":17712,"concepts":17713},[],[],{"space":17715,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17717,"publishedVersion":343,"revision":62,"contentType":17719,"locale":29},{"sys":17716},{"type":12,"linkType":13,"id":14},{"sys":17718},{"id":21,"type":12,"linkType":22},{"sys":17720},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17722,"metaTitle":353,"metaDescription":354,"mainTitle":17723,"subtitle":372,"heroImage":17738,"ctaButton":395,"ctaLink":396},[352],{"data":17724,"content":17725,"nodeType":74},{},[17726,17732],{"data":17727,"content":17728,"nodeType":78},{},[17729],{"data":17730,"marks":17731,"value":364,"nodeType":82},{},[],{"data":17733,"content":17734,"nodeType":87},{},[17735],{"data":17736,"marks":17737,"value":371,"nodeType":82},{},[],{"metadata":17739,"sys":17742,"fields":17747},{"tags":17740,"concepts":17741},[],[],{"space":17743,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17745,"publishedVersion":62,"revision":44,"locale":29},{"sys":17744},{"type":12,"linkType":13,"id":14},{"sys":17746},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17748},{"url":387,"details":17749,"fileName":393,"contentType":394},{"size":389,"image":17750},{"width":391,"height":392},{"sys":17752,"fields":17755},{"id":17753,"createdAt":17754},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":17756,"slug":17757,"articleIntro":17756,"category":17758},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[17759],{"metadata":17760,"sys":17763,"fields":17770},{"tags":17761,"concepts":17762},[],[],{"space":17764,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17766,"publishedVersion":343,"revision":62,"contentType":17768,"locale":29},{"sys":17765},{"type":12,"linkType":13,"id":14},{"sys":17767},{"id":21,"type":12,"linkType":22},{"sys":17769},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17771,"metaTitle":353,"metaDescription":354,"mainTitle":17772,"subtitle":372,"heroImage":17787,"ctaButton":395,"ctaLink":396},[352],{"data":17773,"content":17774,"nodeType":74},{},[17775,17781],{"data":17776,"content":17777,"nodeType":78},{},[17778],{"data":17779,"marks":17780,"value":364,"nodeType":82},{},[],{"data":17782,"content":17783,"nodeType":87},{},[17784],{"data":17785,"marks":17786,"value":371,"nodeType":82},{},[],{"metadata":17788,"sys":17791,"fields":17796},{"tags":17789,"concepts":17790},[],[],{"space":17792,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17794,"publishedVersion":62,"revision":44,"locale":29},{"sys":17793},{"type":12,"linkType":13,"id":14},{"sys":17795},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17797},{"url":387,"details":17798,"fileName":393,"contentType":394},{"size":389,"image":17799},{"width":391,"height":392},{"sys":17801,"fields":17804},{"id":17802,"createdAt":17803},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":17805,"slug":17806,"articleIntro":17805,"category":17807},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[17808],{"metadata":17809,"sys":17812,"fields":17819},{"tags":17810,"concepts":17811},[],[],{"space":17813,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17815,"publishedVersion":343,"revision":62,"contentType":17817,"locale":29},{"sys":17814},{"type":12,"linkType":13,"id":14},{"sys":17816},{"id":21,"type":12,"linkType":22},{"sys":17818},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17820,"metaTitle":353,"metaDescription":354,"mainTitle":17821,"subtitle":372,"heroImage":17836,"ctaButton":395,"ctaLink":396},[352],{"data":17822,"content":17823,"nodeType":74},{},[17824,17830],{"data":17825,"content":17826,"nodeType":78},{},[17827],{"data":17828,"marks":17829,"value":364,"nodeType":82},{},[],{"data":17831,"content":17832,"nodeType":87},{},[17833],{"data":17834,"marks":17835,"value":371,"nodeType":82},{},[],{"metadata":17837,"sys":17840,"fields":17845},{"tags":17838,"concepts":17839},[],[],{"space":17841,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17843,"publishedVersion":62,"revision":44,"locale":29},{"sys":17842},{"type":12,"linkType":13,"id":14},{"sys":17844},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17846},{"url":387,"details":17847,"fileName":393,"contentType":394},{"size":389,"image":17848},{"width":391,"height":392},{"sys":17850,"fields":17853},{"id":17851,"createdAt":17852},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":17854,"slug":17855,"articleIntro":17854,"category":17856},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[17857],{"metadata":17858,"sys":17861,"fields":17868},{"tags":17859,"concepts":17860},[],[],{"space":17862,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17864,"publishedVersion":343,"revision":62,"contentType":17866,"locale":29},{"sys":17863},{"type":12,"linkType":13,"id":14},{"sys":17865},{"id":21,"type":12,"linkType":22},{"sys":17867},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17869,"metaTitle":353,"metaDescription":354,"mainTitle":17870,"subtitle":372,"heroImage":17885,"ctaButton":395,"ctaLink":396},[352],{"data":17871,"content":17872,"nodeType":74},{},[17873,17879],{"data":17874,"content":17875,"nodeType":78},{},[17876],{"data":17877,"marks":17878,"value":364,"nodeType":82},{},[],{"data":17880,"content":17881,"nodeType":87},{},[17882],{"data":17883,"marks":17884,"value":371,"nodeType":82},{},[],{"metadata":17886,"sys":17889,"fields":17894},{"tags":17887,"concepts":17888},[],[],{"space":17890,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17892,"publishedVersion":62,"revision":44,"locale":29},{"sys":17891},{"type":12,"linkType":13,"id":14},{"sys":17893},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17895},{"url":387,"details":17896,"fileName":393,"contentType":394},{"size":389,"image":17897},{"width":391,"height":392},{"sys":17899,"fields":17902},{"id":17900,"createdAt":17901},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":17903,"slug":17904,"articleIntro":17903,"category":17905},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[17906],{"metadata":17907,"sys":17910,"fields":17917},{"tags":17908,"concepts":17909},[],[],{"space":17911,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17913,"publishedVersion":343,"revision":62,"contentType":17915,"locale":29},{"sys":17912},{"type":12,"linkType":13,"id":14},{"sys":17914},{"id":21,"type":12,"linkType":22},{"sys":17916},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17918,"metaTitle":353,"metaDescription":354,"mainTitle":17919,"subtitle":372,"heroImage":17934,"ctaButton":395,"ctaLink":396},[352],{"data":17920,"content":17921,"nodeType":74},{},[17922,17928],{"data":17923,"content":17924,"nodeType":78},{},[17925],{"data":17926,"marks":17927,"value":364,"nodeType":82},{},[],{"data":17929,"content":17930,"nodeType":87},{},[17931],{"data":17932,"marks":17933,"value":371,"nodeType":82},{},[],{"metadata":17935,"sys":17938,"fields":17943},{"tags":17936,"concepts":17937},[],[],{"space":17939,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17941,"publishedVersion":62,"revision":44,"locale":29},{"sys":17940},{"type":12,"linkType":13,"id":14},{"sys":17942},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17944},{"url":387,"details":17945,"fileName":393,"contentType":394},{"size":389,"image":17946},{"width":391,"height":392},{"sys":17948,"fields":17951},{"id":17949,"createdAt":17950},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":17952,"slug":17953,"articleIntro":17954,"category":17955},"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.",[17956],{"metadata":17957,"sys":17960,"fields":17967},{"tags":17958,"concepts":17959},[],[],{"space":17961,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":17963,"publishedVersion":343,"revision":62,"contentType":17965,"locale":29},{"sys":17962},{"type":12,"linkType":13,"id":14},{"sys":17964},{"id":21,"type":12,"linkType":22},{"sys":17966},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":17968,"metaTitle":353,"metaDescription":354,"mainTitle":17969,"subtitle":372,"heroImage":17984,"ctaButton":395,"ctaLink":396},[352],{"data":17970,"content":17971,"nodeType":74},{},[17972,17978],{"data":17973,"content":17974,"nodeType":78},{},[17975],{"data":17976,"marks":17977,"value":364,"nodeType":82},{},[],{"data":17979,"content":17980,"nodeType":87},{},[17981],{"data":17982,"marks":17983,"value":371,"nodeType":82},{},[],{"metadata":17985,"sys":17988,"fields":17993},{"tags":17986,"concepts":17987},[],[],{"space":17989,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":17991,"publishedVersion":62,"revision":44,"locale":29},{"sys":17990},{"type":12,"linkType":13,"id":14},{"sys":17992},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":17994},{"url":387,"details":17995,"fileName":393,"contentType":394},{"size":389,"image":17996},{"width":391,"height":392},{"sys":17998,"fields":18001},{"id":17999,"createdAt":18000},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":18002,"slug":18003,"articleIntro":-1,"category":18004},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[18005],{"metadata":18006,"sys":18009,"fields":18016},{"tags":18007,"concepts":18008},[],[],{"space":18010,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18012,"publishedVersion":343,"revision":62,"contentType":18014,"locale":29},{"sys":18011},{"type":12,"linkType":13,"id":14},{"sys":18013},{"id":21,"type":12,"linkType":22},{"sys":18015},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18017,"metaTitle":353,"metaDescription":354,"mainTitle":18018,"subtitle":372,"heroImage":18033,"ctaButton":395,"ctaLink":396},[352],{"data":18019,"content":18020,"nodeType":74},{},[18021,18027],{"data":18022,"content":18023,"nodeType":78},{},[18024],{"data":18025,"marks":18026,"value":364,"nodeType":82},{},[],{"data":18028,"content":18029,"nodeType":87},{},[18030],{"data":18031,"marks":18032,"value":371,"nodeType":82},{},[],{"metadata":18034,"sys":18037,"fields":18042},{"tags":18035,"concepts":18036},[],[],{"space":18038,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18040,"publishedVersion":62,"revision":44,"locale":29},{"sys":18039},{"type":12,"linkType":13,"id":14},{"sys":18041},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18043},{"url":387,"details":18044,"fileName":393,"contentType":394},{"size":389,"image":18045},{"width":391,"height":392},{"sys":18047,"fields":18049},{"id":18048,"createdAt":11524},"2faZxRvPQhG6UiwkwOCQNY",{"title":18050,"slug":18051,"articleIntro":18050,"category":18052},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[18053],{"metadata":18054,"sys":18057,"fields":18064},{"tags":18055,"concepts":18056},[],[],{"space":18058,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18060,"publishedVersion":343,"revision":62,"contentType":18062,"locale":29},{"sys":18059},{"type":12,"linkType":13,"id":14},{"sys":18061},{"id":21,"type":12,"linkType":22},{"sys":18063},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18065,"metaTitle":353,"metaDescription":354,"mainTitle":18066,"subtitle":372,"heroImage":18081,"ctaButton":395,"ctaLink":396},[352],{"data":18067,"content":18068,"nodeType":74},{},[18069,18075],{"data":18070,"content":18071,"nodeType":78},{},[18072],{"data":18073,"marks":18074,"value":364,"nodeType":82},{},[],{"data":18076,"content":18077,"nodeType":87},{},[18078],{"data":18079,"marks":18080,"value":371,"nodeType":82},{},[],{"metadata":18082,"sys":18085,"fields":18090},{"tags":18083,"concepts":18084},[],[],{"space":18086,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18088,"publishedVersion":62,"revision":44,"locale":29},{"sys":18087},{"type":12,"linkType":13,"id":14},{"sys":18089},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18091},{"url":387,"details":18092,"fileName":393,"contentType":394},{"size":389,"image":18093},{"width":391,"height":392},{"sys":18095,"fields":18098},{"id":18096,"createdAt":18097},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":18099,"slug":18100,"articleIntro":18099,"category":18101},"Compte 6237 - Publications","compte-6237-publications",[18102],{"metadata":18103,"sys":18106,"fields":18113},{"tags":18104,"concepts":18105},[],[],{"space":18107,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18109,"publishedVersion":343,"revision":62,"contentType":18111,"locale":29},{"sys":18108},{"type":12,"linkType":13,"id":14},{"sys":18110},{"id":21,"type":12,"linkType":22},{"sys":18112},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18114,"metaTitle":353,"metaDescription":354,"mainTitle":18115,"subtitle":372,"heroImage":18130,"ctaButton":395,"ctaLink":396},[352],{"data":18116,"content":18117,"nodeType":74},{},[18118,18124],{"data":18119,"content":18120,"nodeType":78},{},[18121],{"data":18122,"marks":18123,"value":364,"nodeType":82},{},[],{"data":18125,"content":18126,"nodeType":87},{},[18127],{"data":18128,"marks":18129,"value":371,"nodeType":82},{},[],{"metadata":18131,"sys":18134,"fields":18139},{"tags":18132,"concepts":18133},[],[],{"space":18135,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18137,"publishedVersion":62,"revision":44,"locale":29},{"sys":18136},{"type":12,"linkType":13,"id":14},{"sys":18138},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18140},{"url":387,"details":18141,"fileName":393,"contentType":394},{"size":389,"image":18142},{"width":391,"height":392},{"sys":18144,"fields":18147},{"id":18145,"createdAt":18146},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":18148,"slug":18149,"articleIntro":-1,"category":18150},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[18151],{"metadata":18152,"sys":18155,"fields":18162},{"tags":18153,"concepts":18154},[],[],{"space":18156,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18158,"publishedVersion":343,"revision":62,"contentType":18160,"locale":29},{"sys":18157},{"type":12,"linkType":13,"id":14},{"sys":18159},{"id":21,"type":12,"linkType":22},{"sys":18161},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18163,"metaTitle":353,"metaDescription":354,"mainTitle":18164,"subtitle":372,"heroImage":18179,"ctaButton":395,"ctaLink":396},[352],{"data":18165,"content":18166,"nodeType":74},{},[18167,18173],{"data":18168,"content":18169,"nodeType":78},{},[18170],{"data":18171,"marks":18172,"value":364,"nodeType":82},{},[],{"data":18174,"content":18175,"nodeType":87},{},[18176],{"data":18177,"marks":18178,"value":371,"nodeType":82},{},[],{"metadata":18180,"sys":18183,"fields":18188},{"tags":18181,"concepts":18182},[],[],{"space":18184,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18186,"publishedVersion":62,"revision":44,"locale":29},{"sys":18185},{"type":12,"linkType":13,"id":14},{"sys":18187},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18189},{"url":387,"details":18190,"fileName":393,"contentType":394},{"size":389,"image":18191},{"width":391,"height":392},{"sys":18193,"fields":18196},{"id":18194,"createdAt":18195},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":18197,"slug":18198,"articleIntro":18197,"category":18199},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[18200],{"metadata":18201,"sys":18204,"fields":18211},{"tags":18202,"concepts":18203},[],[],{"space":18205,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18207,"publishedVersion":343,"revision":62,"contentType":18209,"locale":29},{"sys":18206},{"type":12,"linkType":13,"id":14},{"sys":18208},{"id":21,"type":12,"linkType":22},{"sys":18210},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18212,"metaTitle":353,"metaDescription":354,"mainTitle":18213,"subtitle":372,"heroImage":18228,"ctaButton":395,"ctaLink":396},[352],{"data":18214,"content":18215,"nodeType":74},{},[18216,18222],{"data":18217,"content":18218,"nodeType":78},{},[18219],{"data":18220,"marks":18221,"value":364,"nodeType":82},{},[],{"data":18223,"content":18224,"nodeType":87},{},[18225],{"data":18226,"marks":18227,"value":371,"nodeType":82},{},[],{"metadata":18229,"sys":18232,"fields":18237},{"tags":18230,"concepts":18231},[],[],{"space":18233,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18235,"publishedVersion":62,"revision":44,"locale":29},{"sys":18234},{"type":12,"linkType":13,"id":14},{"sys":18236},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18238},{"url":387,"details":18239,"fileName":393,"contentType":394},{"size":389,"image":18240},{"width":391,"height":392},{"sys":18242,"fields":18245},{"id":18243,"createdAt":18244},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":18246,"slug":18247,"articleIntro":18246,"category":18248},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[18249],{"metadata":18250,"sys":18253,"fields":18260},{"tags":18251,"concepts":18252},[],[],{"space":18254,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18256,"publishedVersion":343,"revision":62,"contentType":18258,"locale":29},{"sys":18255},{"type":12,"linkType":13,"id":14},{"sys":18257},{"id":21,"type":12,"linkType":22},{"sys":18259},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18261,"metaTitle":353,"metaDescription":354,"mainTitle":18262,"subtitle":372,"heroImage":18277,"ctaButton":395,"ctaLink":396},[352],{"data":18263,"content":18264,"nodeType":74},{},[18265,18271],{"data":18266,"content":18267,"nodeType":78},{},[18268],{"data":18269,"marks":18270,"value":364,"nodeType":82},{},[],{"data":18272,"content":18273,"nodeType":87},{},[18274],{"data":18275,"marks":18276,"value":371,"nodeType":82},{},[],{"metadata":18278,"sys":18281,"fields":18286},{"tags":18279,"concepts":18280},[],[],{"space":18282,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18284,"publishedVersion":62,"revision":44,"locale":29},{"sys":18283},{"type":12,"linkType":13,"id":14},{"sys":18285},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18287},{"url":387,"details":18288,"fileName":393,"contentType":394},{"size":389,"image":18289},{"width":391,"height":392},{"sys":18291,"fields":18294},{"id":18292,"createdAt":18293},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":18295,"slug":18296,"articleIntro":18295,"category":18297},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[18298],{"metadata":18299,"sys":18302,"fields":18309},{"tags":18300,"concepts":18301},[],[],{"space":18303,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18305,"publishedVersion":343,"revision":62,"contentType":18307,"locale":29},{"sys":18304},{"type":12,"linkType":13,"id":14},{"sys":18306},{"id":21,"type":12,"linkType":22},{"sys":18308},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18310,"metaTitle":353,"metaDescription":354,"mainTitle":18311,"subtitle":372,"heroImage":18326,"ctaButton":395,"ctaLink":396},[352],{"data":18312,"content":18313,"nodeType":74},{},[18314,18320],{"data":18315,"content":18316,"nodeType":78},{},[18317],{"data":18318,"marks":18319,"value":364,"nodeType":82},{},[],{"data":18321,"content":18322,"nodeType":87},{},[18323],{"data":18324,"marks":18325,"value":371,"nodeType":82},{},[],{"metadata":18327,"sys":18330,"fields":18335},{"tags":18328,"concepts":18329},[],[],{"space":18331,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18333,"publishedVersion":62,"revision":44,"locale":29},{"sys":18332},{"type":12,"linkType":13,"id":14},{"sys":18334},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18336},{"url":387,"details":18337,"fileName":393,"contentType":394},{"size":389,"image":18338},{"width":391,"height":392},{"sys":18340,"fields":18343},{"id":18341,"createdAt":18342},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":18344,"slug":18345,"articleIntro":18344,"category":18346},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[18347],{"metadata":18348,"sys":18351,"fields":18358},{"tags":18349,"concepts":18350},[],[],{"space":18352,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18354,"publishedVersion":343,"revision":62,"contentType":18356,"locale":29},{"sys":18353},{"type":12,"linkType":13,"id":14},{"sys":18355},{"id":21,"type":12,"linkType":22},{"sys":18357},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18359,"metaTitle":353,"metaDescription":354,"mainTitle":18360,"subtitle":372,"heroImage":18375,"ctaButton":395,"ctaLink":396},[352],{"data":18361,"content":18362,"nodeType":74},{},[18363,18369],{"data":18364,"content":18365,"nodeType":78},{},[18366],{"data":18367,"marks":18368,"value":364,"nodeType":82},{},[],{"data":18370,"content":18371,"nodeType":87},{},[18372],{"data":18373,"marks":18374,"value":371,"nodeType":82},{},[],{"metadata":18376,"sys":18379,"fields":18384},{"tags":18377,"concepts":18378},[],[],{"space":18380,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18382,"publishedVersion":62,"revision":44,"locale":29},{"sys":18381},{"type":12,"linkType":13,"id":14},{"sys":18383},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18385},{"url":387,"details":18386,"fileName":393,"contentType":394},{"size":389,"image":18387},{"width":391,"height":392},{"sys":18389,"fields":18392},{"id":18390,"createdAt":18391},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":18393,"slug":18394,"articleIntro":18393,"category":18395},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[18396],{"metadata":18397,"sys":18400,"fields":18407},{"tags":18398,"concepts":18399},[],[],{"space":18401,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18403,"publishedVersion":343,"revision":62,"contentType":18405,"locale":29},{"sys":18402},{"type":12,"linkType":13,"id":14},{"sys":18404},{"id":21,"type":12,"linkType":22},{"sys":18406},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18408,"metaTitle":353,"metaDescription":354,"mainTitle":18409,"subtitle":372,"heroImage":18424,"ctaButton":395,"ctaLink":396},[352],{"data":18410,"content":18411,"nodeType":74},{},[18412,18418],{"data":18413,"content":18414,"nodeType":78},{},[18415],{"data":18416,"marks":18417,"value":364,"nodeType":82},{},[],{"data":18419,"content":18420,"nodeType":87},{},[18421],{"data":18422,"marks":18423,"value":371,"nodeType":82},{},[],{"metadata":18425,"sys":18428,"fields":18433},{"tags":18426,"concepts":18427},[],[],{"space":18429,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18431,"publishedVersion":62,"revision":44,"locale":29},{"sys":18430},{"type":12,"linkType":13,"id":14},{"sys":18432},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18434},{"url":387,"details":18435,"fileName":393,"contentType":394},{"size":389,"image":18436},{"width":391,"height":392},{"sys":18438,"fields":18441},{"id":18439,"createdAt":18440},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":18442,"slug":18443,"articleIntro":18442,"category":18444},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[18445],{"metadata":18446,"sys":18449,"fields":18456},{"tags":18447,"concepts":18448},[],[],{"space":18450,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18452,"publishedVersion":343,"revision":62,"contentType":18454,"locale":29},{"sys":18451},{"type":12,"linkType":13,"id":14},{"sys":18453},{"id":21,"type":12,"linkType":22},{"sys":18455},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18457,"metaTitle":353,"metaDescription":354,"mainTitle":18458,"subtitle":372,"heroImage":18473,"ctaButton":395,"ctaLink":396},[352],{"data":18459,"content":18460,"nodeType":74},{},[18461,18467],{"data":18462,"content":18463,"nodeType":78},{},[18464],{"data":18465,"marks":18466,"value":364,"nodeType":82},{},[],{"data":18468,"content":18469,"nodeType":87},{},[18470],{"data":18471,"marks":18472,"value":371,"nodeType":82},{},[],{"metadata":18474,"sys":18477,"fields":18482},{"tags":18475,"concepts":18476},[],[],{"space":18478,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18480,"publishedVersion":62,"revision":44,"locale":29},{"sys":18479},{"type":12,"linkType":13,"id":14},{"sys":18481},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18483},{"url":387,"details":18484,"fileName":393,"contentType":394},{"size":389,"image":18485},{"width":391,"height":392},{"sys":18487,"fields":18490},{"id":18488,"createdAt":18489},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":18491,"slug":18492,"articleIntro":18491,"category":18493},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[18494],{"metadata":18495,"sys":18498,"fields":18505},{"tags":18496,"concepts":18497},[],[],{"space":18499,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18501,"publishedVersion":343,"revision":62,"contentType":18503,"locale":29},{"sys":18500},{"type":12,"linkType":13,"id":14},{"sys":18502},{"id":21,"type":12,"linkType":22},{"sys":18504},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18506,"metaTitle":353,"metaDescription":354,"mainTitle":18507,"subtitle":372,"heroImage":18522,"ctaButton":395,"ctaLink":396},[352],{"data":18508,"content":18509,"nodeType":74},{},[18510,18516],{"data":18511,"content":18512,"nodeType":78},{},[18513],{"data":18514,"marks":18515,"value":364,"nodeType":82},{},[],{"data":18517,"content":18518,"nodeType":87},{},[18519],{"data":18520,"marks":18521,"value":371,"nodeType":82},{},[],{"metadata":18523,"sys":18526,"fields":18531},{"tags":18524,"concepts":18525},[],[],{"space":18527,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18529,"publishedVersion":62,"revision":44,"locale":29},{"sys":18528},{"type":12,"linkType":13,"id":14},{"sys":18530},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18532},{"url":387,"details":18533,"fileName":393,"contentType":394},{"size":389,"image":18534},{"width":391,"height":392},{"sys":18536,"fields":18539},{"id":18537,"createdAt":18538},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":18540,"slug":18541,"articleIntro":18540,"category":18542},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[18543],{"metadata":18544,"sys":18547,"fields":18554},{"tags":18545,"concepts":18546},[],[],{"space":18548,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18550,"publishedVersion":343,"revision":62,"contentType":18552,"locale":29},{"sys":18549},{"type":12,"linkType":13,"id":14},{"sys":18551},{"id":21,"type":12,"linkType":22},{"sys":18553},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18555,"metaTitle":353,"metaDescription":354,"mainTitle":18556,"subtitle":372,"heroImage":18571,"ctaButton":395,"ctaLink":396},[352],{"data":18557,"content":18558,"nodeType":74},{},[18559,18565],{"data":18560,"content":18561,"nodeType":78},{},[18562],{"data":18563,"marks":18564,"value":364,"nodeType":82},{},[],{"data":18566,"content":18567,"nodeType":87},{},[18568],{"data":18569,"marks":18570,"value":371,"nodeType":82},{},[],{"metadata":18572,"sys":18575,"fields":18580},{"tags":18573,"concepts":18574},[],[],{"space":18576,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18578,"publishedVersion":62,"revision":44,"locale":29},{"sys":18577},{"type":12,"linkType":13,"id":14},{"sys":18579},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18581},{"url":387,"details":18582,"fileName":393,"contentType":394},{"size":389,"image":18583},{"width":391,"height":392},{"sys":18585,"fields":18588},{"id":18586,"createdAt":18587},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":18589,"slug":18590,"articleIntro":18589,"category":18591},"506 - Obligations","compte-506-obligations",[18592],{"metadata":18593,"sys":18596,"fields":18603},{"tags":18594,"concepts":18595},[],[],{"space":18597,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18599,"publishedVersion":343,"revision":62,"contentType":18601,"locale":29},{"sys":18598},{"type":12,"linkType":13,"id":14},{"sys":18600},{"id":21,"type":12,"linkType":22},{"sys":18602},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18604,"metaTitle":353,"metaDescription":354,"mainTitle":18605,"subtitle":372,"heroImage":18620,"ctaButton":395,"ctaLink":396},[352],{"data":18606,"content":18607,"nodeType":74},{},[18608,18614],{"data":18609,"content":18610,"nodeType":78},{},[18611],{"data":18612,"marks":18613,"value":364,"nodeType":82},{},[],{"data":18615,"content":18616,"nodeType":87},{},[18617],{"data":18618,"marks":18619,"value":371,"nodeType":82},{},[],{"metadata":18621,"sys":18624,"fields":18629},{"tags":18622,"concepts":18623},[],[],{"space":18625,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18627,"publishedVersion":62,"revision":44,"locale":29},{"sys":18626},{"type":12,"linkType":13,"id":14},{"sys":18628},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18630},{"url":387,"details":18631,"fileName":393,"contentType":394},{"size":389,"image":18632},{"width":391,"height":392},{"sys":18634,"fields":18637},{"id":18635,"createdAt":18636},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":18638,"slug":18639,"articleIntro":-1,"category":18640},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[18641],{"metadata":18642,"sys":18645,"fields":18652},{"tags":18643,"concepts":18644},[],[],{"space":18646,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18648,"publishedVersion":343,"revision":62,"contentType":18650,"locale":29},{"sys":18647},{"type":12,"linkType":13,"id":14},{"sys":18649},{"id":21,"type":12,"linkType":22},{"sys":18651},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18653,"metaTitle":353,"metaDescription":354,"mainTitle":18654,"subtitle":372,"heroImage":18669,"ctaButton":395,"ctaLink":396},[352],{"data":18655,"content":18656,"nodeType":74},{},[18657,18663],{"data":18658,"content":18659,"nodeType":78},{},[18660],{"data":18661,"marks":18662,"value":364,"nodeType":82},{},[],{"data":18664,"content":18665,"nodeType":87},{},[18666],{"data":18667,"marks":18668,"value":371,"nodeType":82},{},[],{"metadata":18670,"sys":18673,"fields":18678},{"tags":18671,"concepts":18672},[],[],{"space":18674,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18676,"publishedVersion":62,"revision":44,"locale":29},{"sys":18675},{"type":12,"linkType":13,"id":14},{"sys":18677},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18679},{"url":387,"details":18680,"fileName":393,"contentType":394},{"size":389,"image":18681},{"width":391,"height":392},{"sys":18683,"fields":18686},{"id":18684,"createdAt":18685},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":18687,"slug":18688,"articleIntro":18687,"category":18689},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[18690],{"metadata":18691,"sys":18694,"fields":18701},{"tags":18692,"concepts":18693},[],[],{"space":18695,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18697,"publishedVersion":343,"revision":62,"contentType":18699,"locale":29},{"sys":18696},{"type":12,"linkType":13,"id":14},{"sys":18698},{"id":21,"type":12,"linkType":22},{"sys":18700},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18702,"metaTitle":353,"metaDescription":354,"mainTitle":18703,"subtitle":372,"heroImage":18718,"ctaButton":395,"ctaLink":396},[352],{"data":18704,"content":18705,"nodeType":74},{},[18706,18712],{"data":18707,"content":18708,"nodeType":78},{},[18709],{"data":18710,"marks":18711,"value":364,"nodeType":82},{},[],{"data":18713,"content":18714,"nodeType":87},{},[18715],{"data":18716,"marks":18717,"value":371,"nodeType":82},{},[],{"metadata":18719,"sys":18722,"fields":18727},{"tags":18720,"concepts":18721},[],[],{"space":18723,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18725,"publishedVersion":62,"revision":44,"locale":29},{"sys":18724},{"type":12,"linkType":13,"id":14},{"sys":18726},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18728},{"url":387,"details":18729,"fileName":393,"contentType":394},{"size":389,"image":18730},{"width":391,"height":392},{"sys":18732,"fields":18735},{"id":18733,"createdAt":18734},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":18736,"slug":18737,"articleIntro":18736,"category":18738},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[18739],{"metadata":18740,"sys":18743,"fields":18750},{"tags":18741,"concepts":18742},[],[],{"space":18744,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18746,"publishedVersion":343,"revision":62,"contentType":18748,"locale":29},{"sys":18745},{"type":12,"linkType":13,"id":14},{"sys":18747},{"id":21,"type":12,"linkType":22},{"sys":18749},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18751,"metaTitle":353,"metaDescription":354,"mainTitle":18752,"subtitle":372,"heroImage":18767,"ctaButton":395,"ctaLink":396},[352],{"data":18753,"content":18754,"nodeType":74},{},[18755,18761],{"data":18756,"content":18757,"nodeType":78},{},[18758],{"data":18759,"marks":18760,"value":364,"nodeType":82},{},[],{"data":18762,"content":18763,"nodeType":87},{},[18764],{"data":18765,"marks":18766,"value":371,"nodeType":82},{},[],{"metadata":18768,"sys":18771,"fields":18776},{"tags":18769,"concepts":18770},[],[],{"space":18772,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18774,"publishedVersion":62,"revision":44,"locale":29},{"sys":18773},{"type":12,"linkType":13,"id":14},{"sys":18775},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18777},{"url":387,"details":18778,"fileName":393,"contentType":394},{"size":389,"image":18779},{"width":391,"height":392},{"sys":18781,"fields":18784},{"id":18782,"createdAt":18783},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":18785,"slug":18786,"articleIntro":18785,"category":18787},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[18788],{"metadata":18789,"sys":18792,"fields":18799},{"tags":18790,"concepts":18791},[],[],{"space":18793,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18795,"publishedVersion":343,"revision":62,"contentType":18797,"locale":29},{"sys":18794},{"type":12,"linkType":13,"id":14},{"sys":18796},{"id":21,"type":12,"linkType":22},{"sys":18798},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18800,"metaTitle":353,"metaDescription":354,"mainTitle":18801,"subtitle":372,"heroImage":18816,"ctaButton":395,"ctaLink":396},[352],{"data":18802,"content":18803,"nodeType":74},{},[18804,18810],{"data":18805,"content":18806,"nodeType":78},{},[18807],{"data":18808,"marks":18809,"value":364,"nodeType":82},{},[],{"data":18811,"content":18812,"nodeType":87},{},[18813],{"data":18814,"marks":18815,"value":371,"nodeType":82},{},[],{"metadata":18817,"sys":18820,"fields":18825},{"tags":18818,"concepts":18819},[],[],{"space":18821,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18823,"publishedVersion":62,"revision":44,"locale":29},{"sys":18822},{"type":12,"linkType":13,"id":14},{"sys":18824},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18826},{"url":387,"details":18827,"fileName":393,"contentType":394},{"size":389,"image":18828},{"width":391,"height":392},{"sys":18830,"fields":18833},{"id":18831,"createdAt":18832},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":18834,"slug":18835,"articleIntro":18834,"category":18836},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[18837],{"metadata":18838,"sys":18841,"fields":18848},{"tags":18839,"concepts":18840},[],[],{"space":18842,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18844,"publishedVersion":343,"revision":62,"contentType":18846,"locale":29},{"sys":18843},{"type":12,"linkType":13,"id":14},{"sys":18845},{"id":21,"type":12,"linkType":22},{"sys":18847},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18849,"metaTitle":353,"metaDescription":354,"mainTitle":18850,"subtitle":372,"heroImage":18865,"ctaButton":395,"ctaLink":396},[352],{"data":18851,"content":18852,"nodeType":74},{},[18853,18859],{"data":18854,"content":18855,"nodeType":78},{},[18856],{"data":18857,"marks":18858,"value":364,"nodeType":82},{},[],{"data":18860,"content":18861,"nodeType":87},{},[18862],{"data":18863,"marks":18864,"value":371,"nodeType":82},{},[],{"metadata":18866,"sys":18869,"fields":18874},{"tags":18867,"concepts":18868},[],[],{"space":18870,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18872,"publishedVersion":62,"revision":44,"locale":29},{"sys":18871},{"type":12,"linkType":13,"id":14},{"sys":18873},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18875},{"url":387,"details":18876,"fileName":393,"contentType":394},{"size":389,"image":18877},{"width":391,"height":392},{"sys":18879,"fields":18882},{"id":18880,"createdAt":18881},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":18883,"slug":18884,"articleIntro":18883,"category":18885},"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",[18886],{"metadata":18887,"sys":18890,"fields":18897},{"tags":18888,"concepts":18889},[],[],{"space":18891,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18893,"publishedVersion":343,"revision":62,"contentType":18895,"locale":29},{"sys":18892},{"type":12,"linkType":13,"id":14},{"sys":18894},{"id":21,"type":12,"linkType":22},{"sys":18896},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18898,"metaTitle":353,"metaDescription":354,"mainTitle":18899,"subtitle":372,"heroImage":18914,"ctaButton":395,"ctaLink":396},[352],{"data":18900,"content":18901,"nodeType":74},{},[18902,18908],{"data":18903,"content":18904,"nodeType":78},{},[18905],{"data":18906,"marks":18907,"value":364,"nodeType":82},{},[],{"data":18909,"content":18910,"nodeType":87},{},[18911],{"data":18912,"marks":18913,"value":371,"nodeType":82},{},[],{"metadata":18915,"sys":18918,"fields":18923},{"tags":18916,"concepts":18917},[],[],{"space":18919,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18921,"publishedVersion":62,"revision":44,"locale":29},{"sys":18920},{"type":12,"linkType":13,"id":14},{"sys":18922},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18924},{"url":387,"details":18925,"fileName":393,"contentType":394},{"size":389,"image":18926},{"width":391,"height":392},{"sys":18928,"fields":18931},{"id":18929,"createdAt":18930},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18932,"slug":18933,"articleIntro":18932,"category":18934},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18935],{"metadata":18936,"sys":18939,"fields":18946},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18942,"publishedVersion":343,"revision":62,"contentType":18944,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"sys":18945},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18947,"metaTitle":353,"metaDescription":354,"mainTitle":18948,"subtitle":372,"heroImage":18963,"ctaButton":395,"ctaLink":396},[352],{"data":18949,"content":18950,"nodeType":74},{},[18951,18957],{"data":18952,"content":18953,"nodeType":78},{},[18954],{"data":18955,"marks":18956,"value":364,"nodeType":82},{},[],{"data":18958,"content":18959,"nodeType":87},{},[18960],{"data":18961,"marks":18962,"value":371,"nodeType":82},{},[],{"metadata":18964,"sys":18967,"fields":18972},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":18970,"publishedVersion":62,"revision":44,"locale":29},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":18973},{"url":387,"details":18974,"fileName":393,"contentType":394},{"size":389,"image":18975},{"width":391,"height":392},{"sys":18977,"fields":18980},{"id":18978,"createdAt":18979},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":18981,"slug":18982,"articleIntro":-1,"category":18983},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[18984],{"metadata":18985,"sys":18988,"fields":18995},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":18991,"publishedVersion":343,"revision":62,"contentType":18993,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"sys":18994},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":18996,"metaTitle":353,"metaDescription":354,"mainTitle":18997,"subtitle":372,"heroImage":19012,"ctaButton":395,"ctaLink":396},[352],{"data":18998,"content":18999,"nodeType":74},{},[19000,19006],{"data":19001,"content":19002,"nodeType":78},{},[19003],{"data":19004,"marks":19005,"value":364,"nodeType":82},{},[],{"data":19007,"content":19008,"nodeType":87},{},[19009],{"data":19010,"marks":19011,"value":371,"nodeType":82},{},[],{"metadata":19013,"sys":19016,"fields":19021},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19019,"publishedVersion":62,"revision":44,"locale":29},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19022},{"url":387,"details":19023,"fileName":393,"contentType":394},{"size":389,"image":19024},{"width":391,"height":392},{"sys":19026,"fields":19029},{"id":19027,"createdAt":19028},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":19030,"slug":19031,"articleIntro":19030,"category":19032},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[19033],{"metadata":19034,"sys":19037,"fields":19044},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19040,"publishedVersion":343,"revision":62,"contentType":19042,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"sys":19043},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19045,"metaTitle":353,"metaDescription":354,"mainTitle":19046,"subtitle":372,"heroImage":19061,"ctaButton":395,"ctaLink":396},[352],{"data":19047,"content":19048,"nodeType":74},{},[19049,19055],{"data":19050,"content":19051,"nodeType":78},{},[19052],{"data":19053,"marks":19054,"value":364,"nodeType":82},{},[],{"data":19056,"content":19057,"nodeType":87},{},[19058],{"data":19059,"marks":19060,"value":371,"nodeType":82},{},[],{"metadata":19062,"sys":19065,"fields":19070},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19068,"publishedVersion":62,"revision":44,"locale":29},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19071},{"url":387,"details":19072,"fileName":393,"contentType":394},{"size":389,"image":19073},{"width":391,"height":392},{"sys":19075,"fields":19078},{"id":19076,"createdAt":19077},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":19079,"slug":19080,"articleIntro":19079,"category":19081},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[19082],{"metadata":19083,"sys":19086,"fields":19093},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19089,"publishedVersion":343,"revision":62,"contentType":19091,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"sys":19092},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19094,"metaTitle":353,"metaDescription":354,"mainTitle":19095,"subtitle":372,"heroImage":19110,"ctaButton":395,"ctaLink":396},[352],{"data":19096,"content":19097,"nodeType":74},{},[19098,19104],{"data":19099,"content":19100,"nodeType":78},{},[19101],{"data":19102,"marks":19103,"value":364,"nodeType":82},{},[],{"data":19105,"content":19106,"nodeType":87},{},[19107],{"data":19108,"marks":19109,"value":371,"nodeType":82},{},[],{"metadata":19111,"sys":19114,"fields":19119},{"tags":19112,"concepts":19113},[],[],{"space":19115,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19117,"publishedVersion":62,"revision":44,"locale":29},{"sys":19116},{"type":12,"linkType":13,"id":14},{"sys":19118},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19120},{"url":387,"details":19121,"fileName":393,"contentType":394},{"size":389,"image":19122},{"width":391,"height":392},{"sys":19124,"fields":19127},{"id":19125,"createdAt":19126},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":19128,"slug":19129,"articleIntro":-1,"category":19130},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[19131],{"metadata":19132,"sys":19135,"fields":19142},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19138,"publishedVersion":343,"revision":62,"contentType":19140,"locale":29},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":21,"type":12,"linkType":22},{"sys":19141},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19143,"metaTitle":353,"metaDescription":354,"mainTitle":19144,"subtitle":372,"heroImage":19159,"ctaButton":395,"ctaLink":396},[352],{"data":19145,"content":19146,"nodeType":74},{},[19147,19153],{"data":19148,"content":19149,"nodeType":78},{},[19150],{"data":19151,"marks":19152,"value":364,"nodeType":82},{},[],{"data":19154,"content":19155,"nodeType":87},{},[19156],{"data":19157,"marks":19158,"value":371,"nodeType":82},{},[],{"metadata":19160,"sys":19163,"fields":19168},{"tags":19161,"concepts":19162},[],[],{"space":19164,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19166,"publishedVersion":62,"revision":44,"locale":29},{"sys":19165},{"type":12,"linkType":13,"id":14},{"sys":19167},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19169},{"url":387,"details":19170,"fileName":393,"contentType":394},{"size":389,"image":19171},{"width":391,"height":392},{"sys":19173,"fields":19176},{"id":19174,"createdAt":19175},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":19177,"slug":19178,"articleIntro":19177,"category":19179},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[19180],{"metadata":19181,"sys":19184,"fields":19191},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19187,"publishedVersion":343,"revision":62,"contentType":19189,"locale":29},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":21,"type":12,"linkType":22},{"sys":19190},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19192,"metaTitle":353,"metaDescription":354,"mainTitle":19193,"subtitle":372,"heroImage":19208,"ctaButton":395,"ctaLink":396},[352],{"data":19194,"content":19195,"nodeType":74},{},[19196,19202],{"data":19197,"content":19198,"nodeType":78},{},[19199],{"data":19200,"marks":19201,"value":364,"nodeType":82},{},[],{"data":19203,"content":19204,"nodeType":87},{},[19205],{"data":19206,"marks":19207,"value":371,"nodeType":82},{},[],{"metadata":19209,"sys":19212,"fields":19217},{"tags":19210,"concepts":19211},[],[],{"space":19213,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19215,"publishedVersion":62,"revision":44,"locale":29},{"sys":19214},{"type":12,"linkType":13,"id":14},{"sys":19216},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19218},{"url":387,"details":19219,"fileName":393,"contentType":394},{"size":389,"image":19220},{"width":391,"height":392},{"sys":19222,"fields":19225},{"id":19223,"createdAt":19224},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":19226,"slug":19227,"articleIntro":19226,"category":19228},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[19229],{"metadata":19230,"sys":19233,"fields":19240},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19236,"publishedVersion":343,"revision":62,"contentType":19238,"locale":29},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":21,"type":12,"linkType":22},{"sys":19239},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19241,"metaTitle":353,"metaDescription":354,"mainTitle":19242,"subtitle":372,"heroImage":19257,"ctaButton":395,"ctaLink":396},[352],{"data":19243,"content":19244,"nodeType":74},{},[19245,19251],{"data":19246,"content":19247,"nodeType":78},{},[19248],{"data":19249,"marks":19250,"value":364,"nodeType":82},{},[],{"data":19252,"content":19253,"nodeType":87},{},[19254],{"data":19255,"marks":19256,"value":371,"nodeType":82},{},[],{"metadata":19258,"sys":19261,"fields":19266},{"tags":19259,"concepts":19260},[],[],{"space":19262,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19264,"publishedVersion":62,"revision":44,"locale":29},{"sys":19263},{"type":12,"linkType":13,"id":14},{"sys":19265},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19267},{"url":387,"details":19268,"fileName":393,"contentType":394},{"size":389,"image":19269},{"width":391,"height":392},{"sys":19271,"fields":19274},{"id":19272,"createdAt":19273},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":19275,"slug":19276,"articleIntro":19275,"category":19277},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[19278],{"metadata":19279,"sys":19282,"fields":19289},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19285,"publishedVersion":343,"revision":62,"contentType":19287,"locale":29},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":21,"type":12,"linkType":22},{"sys":19288},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19290,"metaTitle":353,"metaDescription":354,"mainTitle":19291,"subtitle":372,"heroImage":19306,"ctaButton":395,"ctaLink":396},[352],{"data":19292,"content":19293,"nodeType":74},{},[19294,19300],{"data":19295,"content":19296,"nodeType":78},{},[19297],{"data":19298,"marks":19299,"value":364,"nodeType":82},{},[],{"data":19301,"content":19302,"nodeType":87},{},[19303],{"data":19304,"marks":19305,"value":371,"nodeType":82},{},[],{"metadata":19307,"sys":19310,"fields":19315},{"tags":19308,"concepts":19309},[],[],{"space":19311,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19313,"publishedVersion":62,"revision":44,"locale":29},{"sys":19312},{"type":12,"linkType":13,"id":14},{"sys":19314},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19316},{"url":387,"details":19317,"fileName":393,"contentType":394},{"size":389,"image":19318},{"width":391,"height":392},{"sys":19320,"fields":19323},{"id":19321,"createdAt":19322},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":19324,"slug":19325,"articleIntro":19324,"category":19326},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[19327],{"metadata":19328,"sys":19331,"fields":19338},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19334,"publishedVersion":343,"revision":62,"contentType":19336,"locale":29},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":21,"type":12,"linkType":22},{"sys":19337},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19339,"metaTitle":353,"metaDescription":354,"mainTitle":19340,"subtitle":372,"heroImage":19355,"ctaButton":395,"ctaLink":396},[352],{"data":19341,"content":19342,"nodeType":74},{},[19343,19349],{"data":19344,"content":19345,"nodeType":78},{},[19346],{"data":19347,"marks":19348,"value":364,"nodeType":82},{},[],{"data":19350,"content":19351,"nodeType":87},{},[19352],{"data":19353,"marks":19354,"value":371,"nodeType":82},{},[],{"metadata":19356,"sys":19359,"fields":19364},{"tags":19357,"concepts":19358},[],[],{"space":19360,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19362,"publishedVersion":62,"revision":44,"locale":29},{"sys":19361},{"type":12,"linkType":13,"id":14},{"sys":19363},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19365},{"url":387,"details":19366,"fileName":393,"contentType":394},{"size":389,"image":19367},{"width":391,"height":392},{"sys":19369,"fields":19372},{"id":19370,"createdAt":19371},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":19373,"slug":19374,"articleIntro":19373,"category":19375},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[19376],{"metadata":19377,"sys":19380,"fields":19387},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19383,"publishedVersion":343,"revision":62,"contentType":19385,"locale":29},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":21,"type":12,"linkType":22},{"sys":19386},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19388,"metaTitle":353,"metaDescription":354,"mainTitle":19389,"subtitle":372,"heroImage":19404,"ctaButton":395,"ctaLink":396},[352],{"data":19390,"content":19391,"nodeType":74},{},[19392,19398],{"data":19393,"content":19394,"nodeType":78},{},[19395],{"data":19396,"marks":19397,"value":364,"nodeType":82},{},[],{"data":19399,"content":19400,"nodeType":87},{},[19401],{"data":19402,"marks":19403,"value":371,"nodeType":82},{},[],{"metadata":19405,"sys":19408,"fields":19413},{"tags":19406,"concepts":19407},[],[],{"space":19409,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19411,"publishedVersion":62,"revision":44,"locale":29},{"sys":19410},{"type":12,"linkType":13,"id":14},{"sys":19412},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19414},{"url":387,"details":19415,"fileName":393,"contentType":394},{"size":389,"image":19416},{"width":391,"height":392},{"sys":19418,"fields":19421},{"id":19419,"createdAt":19420},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":19422,"slug":19423,"articleIntro":19422,"category":19424},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[19425],{"metadata":19426,"sys":19429,"fields":19436},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19432,"publishedVersion":343,"revision":62,"contentType":19434,"locale":29},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":21,"type":12,"linkType":22},{"sys":19435},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19437,"metaTitle":353,"metaDescription":354,"mainTitle":19438,"subtitle":372,"heroImage":19453,"ctaButton":395,"ctaLink":396},[352],{"data":19439,"content":19440,"nodeType":74},{},[19441,19447],{"data":19442,"content":19443,"nodeType":78},{},[19444],{"data":19445,"marks":19446,"value":364,"nodeType":82},{},[],{"data":19448,"content":19449,"nodeType":87},{},[19450],{"data":19451,"marks":19452,"value":371,"nodeType":82},{},[],{"metadata":19454,"sys":19457,"fields":19462},{"tags":19455,"concepts":19456},[],[],{"space":19458,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19460,"publishedVersion":62,"revision":44,"locale":29},{"sys":19459},{"type":12,"linkType":13,"id":14},{"sys":19461},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19463},{"url":387,"details":19464,"fileName":393,"contentType":394},{"size":389,"image":19465},{"width":391,"height":392},{"sys":19467,"fields":19470},{"id":19468,"createdAt":19469},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":19471,"slug":19472,"articleIntro":19471,"category":19473},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[19474],{"metadata":19475,"sys":19478,"fields":19485},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19481,"publishedVersion":343,"revision":62,"contentType":19483,"locale":29},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":21,"type":12,"linkType":22},{"sys":19484},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19486,"metaTitle":353,"metaDescription":354,"mainTitle":19487,"subtitle":372,"heroImage":19502,"ctaButton":395,"ctaLink":396},[352],{"data":19488,"content":19489,"nodeType":74},{},[19490,19496],{"data":19491,"content":19492,"nodeType":78},{},[19493],{"data":19494,"marks":19495,"value":364,"nodeType":82},{},[],{"data":19497,"content":19498,"nodeType":87},{},[19499],{"data":19500,"marks":19501,"value":371,"nodeType":82},{},[],{"metadata":19503,"sys":19506,"fields":19511},{"tags":19504,"concepts":19505},[],[],{"space":19507,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19509,"publishedVersion":62,"revision":44,"locale":29},{"sys":19508},{"type":12,"linkType":13,"id":14},{"sys":19510},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19512},{"url":387,"details":19513,"fileName":393,"contentType":394},{"size":389,"image":19514},{"width":391,"height":392},{"sys":19516,"fields":19518},{"id":19517,"createdAt":9029},"7GH5W3gIeo0kaxv4wDjiev",{"title":19519,"slug":19520,"articleIntro":19519,"category":19521},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[19522],{"metadata":19523,"sys":19526,"fields":19533},{"tags":19524,"concepts":19525},[],[],{"space":19527,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19529,"publishedVersion":343,"revision":62,"contentType":19531,"locale":29},{"sys":19528},{"type":12,"linkType":13,"id":14},{"sys":19530},{"id":21,"type":12,"linkType":22},{"sys":19532},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19534,"metaTitle":353,"metaDescription":354,"mainTitle":19535,"subtitle":372,"heroImage":19550,"ctaButton":395,"ctaLink":396},[352],{"data":19536,"content":19537,"nodeType":74},{},[19538,19544],{"data":19539,"content":19540,"nodeType":78},{},[19541],{"data":19542,"marks":19543,"value":364,"nodeType":82},{},[],{"data":19545,"content":19546,"nodeType":87},{},[19547],{"data":19548,"marks":19549,"value":371,"nodeType":82},{},[],{"metadata":19551,"sys":19554,"fields":19559},{"tags":19552,"concepts":19553},[],[],{"space":19555,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19557,"publishedVersion":62,"revision":44,"locale":29},{"sys":19556},{"type":12,"linkType":13,"id":14},{"sys":19558},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19560},{"url":387,"details":19561,"fileName":393,"contentType":394},{"size":389,"image":19562},{"width":391,"height":392},{"sys":19564,"fields":19567},{"id":19565,"createdAt":19566},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":19568,"slug":19569,"articleIntro":-1,"category":19570},"Compte 71 - Production stockée","compte-71-production-stockee",[19571],{"metadata":19572,"sys":19575,"fields":19582},{"tags":19573,"concepts":19574},[],[],{"space":19576,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19578,"publishedVersion":343,"revision":62,"contentType":19580,"locale":29},{"sys":19577},{"type":12,"linkType":13,"id":14},{"sys":19579},{"id":21,"type":12,"linkType":22},{"sys":19581},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19583,"metaTitle":353,"metaDescription":354,"mainTitle":19584,"subtitle":372,"heroImage":19599,"ctaButton":395,"ctaLink":396},[352],{"data":19585,"content":19586,"nodeType":74},{},[19587,19593],{"data":19588,"content":19589,"nodeType":78},{},[19590],{"data":19591,"marks":19592,"value":364,"nodeType":82},{},[],{"data":19594,"content":19595,"nodeType":87},{},[19596],{"data":19597,"marks":19598,"value":371,"nodeType":82},{},[],{"metadata":19600,"sys":19603,"fields":19608},{"tags":19601,"concepts":19602},[],[],{"space":19604,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19606,"publishedVersion":62,"revision":44,"locale":29},{"sys":19605},{"type":12,"linkType":13,"id":14},{"sys":19607},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19609},{"url":387,"details":19610,"fileName":393,"contentType":394},{"size":389,"image":19611},{"width":391,"height":392},{"sys":19613,"fields":19616},{"id":19614,"createdAt":19615},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":19617,"slug":19618,"articleIntro":19617,"category":19619},"Classe 15 - Provisions","classe-15-provisions",[19620],{"metadata":19621,"sys":19624,"fields":19631},{"tags":19622,"concepts":19623},[],[],{"space":19625,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19627,"publishedVersion":343,"revision":62,"contentType":19629,"locale":29},{"sys":19626},{"type":12,"linkType":13,"id":14},{"sys":19628},{"id":21,"type":12,"linkType":22},{"sys":19630},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19632,"metaTitle":353,"metaDescription":354,"mainTitle":19633,"subtitle":372,"heroImage":19648,"ctaButton":395,"ctaLink":396},[352],{"data":19634,"content":19635,"nodeType":74},{},[19636,19642],{"data":19637,"content":19638,"nodeType":78},{},[19639],{"data":19640,"marks":19641,"value":364,"nodeType":82},{},[],{"data":19643,"content":19644,"nodeType":87},{},[19645],{"data":19646,"marks":19647,"value":371,"nodeType":82},{},[],{"metadata":19649,"sys":19652,"fields":19657},{"tags":19650,"concepts":19651},[],[],{"space":19653,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19655,"publishedVersion":62,"revision":44,"locale":29},{"sys":19654},{"type":12,"linkType":13,"id":14},{"sys":19656},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19658},{"url":387,"details":19659,"fileName":393,"contentType":394},{"size":389,"image":19660},{"width":391,"height":392},{"sys":19662,"fields":19665},{"id":19663,"createdAt":19664},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":19666,"slug":19667,"articleIntro":19666,"category":19668},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[19669],{"metadata":19670,"sys":19673,"fields":19680},{"tags":19671,"concepts":19672},[],[],{"space":19674,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19676,"publishedVersion":343,"revision":62,"contentType":19678,"locale":29},{"sys":19675},{"type":12,"linkType":13,"id":14},{"sys":19677},{"id":21,"type":12,"linkType":22},{"sys":19679},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19681,"metaTitle":353,"metaDescription":354,"mainTitle":19682,"subtitle":372,"heroImage":19697,"ctaButton":395,"ctaLink":396},[352],{"data":19683,"content":19684,"nodeType":74},{},[19685,19691],{"data":19686,"content":19687,"nodeType":78},{},[19688],{"data":19689,"marks":19690,"value":364,"nodeType":82},{},[],{"data":19692,"content":19693,"nodeType":87},{},[19694],{"data":19695,"marks":19696,"value":371,"nodeType":82},{},[],{"metadata":19698,"sys":19701,"fields":19706},{"tags":19699,"concepts":19700},[],[],{"space":19702,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19704,"publishedVersion":62,"revision":44,"locale":29},{"sys":19703},{"type":12,"linkType":13,"id":14},{"sys":19705},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19707},{"url":387,"details":19708,"fileName":393,"contentType":394},{"size":389,"image":19709},{"width":391,"height":392},{"sys":19711,"fields":19714},{"id":19712,"createdAt":19713},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":19715,"slug":19716,"articleIntro":19715,"category":19717},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[19718],{"metadata":19719,"sys":19722,"fields":19729},{"tags":19720,"concepts":19721},[],[],{"space":19723,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19725,"publishedVersion":343,"revision":62,"contentType":19727,"locale":29},{"sys":19724},{"type":12,"linkType":13,"id":14},{"sys":19726},{"id":21,"type":12,"linkType":22},{"sys":19728},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19730,"metaTitle":353,"metaDescription":354,"mainTitle":19731,"subtitle":372,"heroImage":19746,"ctaButton":395,"ctaLink":396},[352],{"data":19732,"content":19733,"nodeType":74},{},[19734,19740],{"data":19735,"content":19736,"nodeType":78},{},[19737],{"data":19738,"marks":19739,"value":364,"nodeType":82},{},[],{"data":19741,"content":19742,"nodeType":87},{},[19743],{"data":19744,"marks":19745,"value":371,"nodeType":82},{},[],{"metadata":19747,"sys":19750,"fields":19755},{"tags":19748,"concepts":19749},[],[],{"space":19751,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19753,"publishedVersion":62,"revision":44,"locale":29},{"sys":19752},{"type":12,"linkType":13,"id":14},{"sys":19754},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19756},{"url":387,"details":19757,"fileName":393,"contentType":394},{"size":389,"image":19758},{"width":391,"height":392},{"sys":19760,"fields":19763},{"id":19761,"createdAt":19762},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":19764,"slug":19765,"articleIntro":19764,"category":19766},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[19767],{"metadata":19768,"sys":19771,"fields":19778},{"tags":19769,"concepts":19770},[],[],{"space":19772,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19774,"publishedVersion":343,"revision":62,"contentType":19776,"locale":29},{"sys":19773},{"type":12,"linkType":13,"id":14},{"sys":19775},{"id":21,"type":12,"linkType":22},{"sys":19777},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19779,"metaTitle":353,"metaDescription":354,"mainTitle":19780,"subtitle":372,"heroImage":19795,"ctaButton":395,"ctaLink":396},[352],{"data":19781,"content":19782,"nodeType":74},{},[19783,19789],{"data":19784,"content":19785,"nodeType":78},{},[19786],{"data":19787,"marks":19788,"value":364,"nodeType":82},{},[],{"data":19790,"content":19791,"nodeType":87},{},[19792],{"data":19793,"marks":19794,"value":371,"nodeType":82},{},[],{"metadata":19796,"sys":19799,"fields":19804},{"tags":19797,"concepts":19798},[],[],{"space":19800,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19802,"publishedVersion":62,"revision":44,"locale":29},{"sys":19801},{"type":12,"linkType":13,"id":14},{"sys":19803},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19805},{"url":387,"details":19806,"fileName":393,"contentType":394},{"size":389,"image":19807},{"width":391,"height":392},{"sys":19809,"fields":19812},{"id":19810,"createdAt":19811},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":19813,"slug":19814,"articleIntro":-1,"category":19815},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[19816],{"metadata":19817,"sys":19820,"fields":19827},{"tags":19818,"concepts":19819},[],[],{"space":19821,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19823,"publishedVersion":343,"revision":62,"contentType":19825,"locale":29},{"sys":19822},{"type":12,"linkType":13,"id":14},{"sys":19824},{"id":21,"type":12,"linkType":22},{"sys":19826},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19828,"metaTitle":353,"metaDescription":354,"mainTitle":19829,"subtitle":372,"heroImage":19844,"ctaButton":395,"ctaLink":396},[352],{"data":19830,"content":19831,"nodeType":74},{},[19832,19838],{"data":19833,"content":19834,"nodeType":78},{},[19835],{"data":19836,"marks":19837,"value":364,"nodeType":82},{},[],{"data":19839,"content":19840,"nodeType":87},{},[19841],{"data":19842,"marks":19843,"value":371,"nodeType":82},{},[],{"metadata":19845,"sys":19848,"fields":19853},{"tags":19846,"concepts":19847},[],[],{"space":19849,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19851,"publishedVersion":62,"revision":44,"locale":29},{"sys":19850},{"type":12,"linkType":13,"id":14},{"sys":19852},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19854},{"url":387,"details":19855,"fileName":393,"contentType":394},{"size":389,"image":19856},{"width":391,"height":392},{"sys":19858,"fields":19861},{"id":19859,"createdAt":19860},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":19862,"slug":19863,"articleIntro":-1,"category":19864},"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",[19865],{"metadata":19866,"sys":19869,"fields":19876},{"tags":19867,"concepts":19868},[],[],{"space":19870,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19872,"publishedVersion":343,"revision":62,"contentType":19874,"locale":29},{"sys":19871},{"type":12,"linkType":13,"id":14},{"sys":19873},{"id":21,"type":12,"linkType":22},{"sys":19875},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19877,"metaTitle":353,"metaDescription":354,"mainTitle":19878,"subtitle":372,"heroImage":19893,"ctaButton":395,"ctaLink":396},[352],{"data":19879,"content":19880,"nodeType":74},{},[19881,19887],{"data":19882,"content":19883,"nodeType":78},{},[19884],{"data":19885,"marks":19886,"value":364,"nodeType":82},{},[],{"data":19888,"content":19889,"nodeType":87},{},[19890],{"data":19891,"marks":19892,"value":371,"nodeType":82},{},[],{"metadata":19894,"sys":19897,"fields":19902},{"tags":19895,"concepts":19896},[],[],{"space":19898,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19900,"publishedVersion":62,"revision":44,"locale":29},{"sys":19899},{"type":12,"linkType":13,"id":14},{"sys":19901},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19903},{"url":387,"details":19904,"fileName":393,"contentType":394},{"size":389,"image":19905},{"width":391,"height":392},{"sys":19907,"fields":19910},{"id":19908,"createdAt":19909},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":19911,"slug":19912,"articleIntro":19911,"category":19913},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[19914],{"metadata":19915,"sys":19918,"fields":19925},{"tags":19916,"concepts":19917},[],[],{"space":19919,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19921,"publishedVersion":343,"revision":62,"contentType":19923,"locale":29},{"sys":19920},{"type":12,"linkType":13,"id":14},{"sys":19922},{"id":21,"type":12,"linkType":22},{"sys":19924},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19926,"metaTitle":353,"metaDescription":354,"mainTitle":19927,"subtitle":372,"heroImage":19942,"ctaButton":395,"ctaLink":396},[352],{"data":19928,"content":19929,"nodeType":74},{},[19930,19936],{"data":19931,"content":19932,"nodeType":78},{},[19933],{"data":19934,"marks":19935,"value":364,"nodeType":82},{},[],{"data":19937,"content":19938,"nodeType":87},{},[19939],{"data":19940,"marks":19941,"value":371,"nodeType":82},{},[],{"metadata":19943,"sys":19946,"fields":19951},{"tags":19944,"concepts":19945},[],[],{"space":19947,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19949,"publishedVersion":62,"revision":44,"locale":29},{"sys":19948},{"type":12,"linkType":13,"id":14},{"sys":19950},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":19952},{"url":387,"details":19953,"fileName":393,"contentType":394},{"size":389,"image":19954},{"width":391,"height":392},{"sys":19956,"fields":19959},{"id":19957,"createdAt":19958},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19960,"slug":19961,"articleIntro":19960,"category":19962},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19963],{"metadata":19964,"sys":19967,"fields":19974},{"tags":19965,"concepts":19966},[],[],{"space":19968,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":19970,"publishedVersion":343,"revision":62,"contentType":19972,"locale":29},{"sys":19969},{"type":12,"linkType":13,"id":14},{"sys":19971},{"id":21,"type":12,"linkType":22},{"sys":19973},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":19975,"metaTitle":353,"metaDescription":354,"mainTitle":19976,"subtitle":372,"heroImage":19991,"ctaButton":395,"ctaLink":396},[352],{"data":19977,"content":19978,"nodeType":74},{},[19979,19985],{"data":19980,"content":19981,"nodeType":78},{},[19982],{"data":19983,"marks":19984,"value":364,"nodeType":82},{},[],{"data":19986,"content":19987,"nodeType":87},{},[19988],{"data":19989,"marks":19990,"value":371,"nodeType":82},{},[],{"metadata":19992,"sys":19995,"fields":20000},{"tags":19993,"concepts":19994},[],[],{"space":19996,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":19998,"publishedVersion":62,"revision":44,"locale":29},{"sys":19997},{"type":12,"linkType":13,"id":14},{"sys":19999},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20001},{"url":387,"details":20002,"fileName":393,"contentType":394},{"size":389,"image":20003},{"width":391,"height":392},{"sys":20005,"fields":20008},{"id":20006,"createdAt":20007},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":20009,"slug":20010,"articleIntro":20009,"category":20011},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[20012],{"metadata":20013,"sys":20016,"fields":20023},{"tags":20014,"concepts":20015},[],[],{"space":20017,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20019,"publishedVersion":343,"revision":62,"contentType":20021,"locale":29},{"sys":20018},{"type":12,"linkType":13,"id":14},{"sys":20020},{"id":21,"type":12,"linkType":22},{"sys":20022},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20024,"metaTitle":353,"metaDescription":354,"mainTitle":20025,"subtitle":372,"heroImage":20040,"ctaButton":395,"ctaLink":396},[352],{"data":20026,"content":20027,"nodeType":74},{},[20028,20034],{"data":20029,"content":20030,"nodeType":78},{},[20031],{"data":20032,"marks":20033,"value":364,"nodeType":82},{},[],{"data":20035,"content":20036,"nodeType":87},{},[20037],{"data":20038,"marks":20039,"value":371,"nodeType":82},{},[],{"metadata":20041,"sys":20044,"fields":20049},{"tags":20042,"concepts":20043},[],[],{"space":20045,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20047,"publishedVersion":62,"revision":44,"locale":29},{"sys":20046},{"type":12,"linkType":13,"id":14},{"sys":20048},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20050},{"url":387,"details":20051,"fileName":393,"contentType":394},{"size":389,"image":20052},{"width":391,"height":392},{"sys":20054,"fields":20057},{"id":20055,"createdAt":20056},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":20058,"slug":20059,"articleIntro":20058,"category":20060},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[20061],{"metadata":20062,"sys":20065,"fields":20072},{"tags":20063,"concepts":20064},[],[],{"space":20066,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20068,"publishedVersion":343,"revision":62,"contentType":20070,"locale":29},{"sys":20067},{"type":12,"linkType":13,"id":14},{"sys":20069},{"id":21,"type":12,"linkType":22},{"sys":20071},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20073,"metaTitle":353,"metaDescription":354,"mainTitle":20074,"subtitle":372,"heroImage":20089,"ctaButton":395,"ctaLink":396},[352],{"data":20075,"content":20076,"nodeType":74},{},[20077,20083],{"data":20078,"content":20079,"nodeType":78},{},[20080],{"data":20081,"marks":20082,"value":364,"nodeType":82},{},[],{"data":20084,"content":20085,"nodeType":87},{},[20086],{"data":20087,"marks":20088,"value":371,"nodeType":82},{},[],{"metadata":20090,"sys":20093,"fields":20098},{"tags":20091,"concepts":20092},[],[],{"space":20094,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20096,"publishedVersion":62,"revision":44,"locale":29},{"sys":20095},{"type":12,"linkType":13,"id":14},{"sys":20097},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20099},{"url":387,"details":20100,"fileName":393,"contentType":394},{"size":389,"image":20101},{"width":391,"height":392},{"sys":20103,"fields":20106},{"id":20104,"createdAt":20105},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":20107,"slug":20108,"articleIntro":20107,"category":20109},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[20110],{"metadata":20111,"sys":20114,"fields":20121},{"tags":20112,"concepts":20113},[],[],{"space":20115,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20117,"publishedVersion":343,"revision":62,"contentType":20119,"locale":29},{"sys":20116},{"type":12,"linkType":13,"id":14},{"sys":20118},{"id":21,"type":12,"linkType":22},{"sys":20120},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20122,"metaTitle":353,"metaDescription":354,"mainTitle":20123,"subtitle":372,"heroImage":20138,"ctaButton":395,"ctaLink":396},[352],{"data":20124,"content":20125,"nodeType":74},{},[20126,20132],{"data":20127,"content":20128,"nodeType":78},{},[20129],{"data":20130,"marks":20131,"value":364,"nodeType":82},{},[],{"data":20133,"content":20134,"nodeType":87},{},[20135],{"data":20136,"marks":20137,"value":371,"nodeType":82},{},[],{"metadata":20139,"sys":20142,"fields":20147},{"tags":20140,"concepts":20141},[],[],{"space":20143,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20145,"publishedVersion":62,"revision":44,"locale":29},{"sys":20144},{"type":12,"linkType":13,"id":14},{"sys":20146},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20148},{"url":387,"details":20149,"fileName":393,"contentType":394},{"size":389,"image":20150},{"width":391,"height":392},{"sys":20152,"fields":20155},{"id":20153,"createdAt":20154},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":20156,"slug":20157,"articleIntro":-1,"category":20158},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[20159],{"metadata":20160,"sys":20163,"fields":20170},{"tags":20161,"concepts":20162},[],[],{"space":20164,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20166,"publishedVersion":343,"revision":62,"contentType":20168,"locale":29},{"sys":20165},{"type":12,"linkType":13,"id":14},{"sys":20167},{"id":21,"type":12,"linkType":22},{"sys":20169},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20171,"metaTitle":353,"metaDescription":354,"mainTitle":20172,"subtitle":372,"heroImage":20187,"ctaButton":395,"ctaLink":396},[352],{"data":20173,"content":20174,"nodeType":74},{},[20175,20181],{"data":20176,"content":20177,"nodeType":78},{},[20178],{"data":20179,"marks":20180,"value":364,"nodeType":82},{},[],{"data":20182,"content":20183,"nodeType":87},{},[20184],{"data":20185,"marks":20186,"value":371,"nodeType":82},{},[],{"metadata":20188,"sys":20191,"fields":20196},{"tags":20189,"concepts":20190},[],[],{"space":20192,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20194,"publishedVersion":62,"revision":44,"locale":29},{"sys":20193},{"type":12,"linkType":13,"id":14},{"sys":20195},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20197},{"url":387,"details":20198,"fileName":393,"contentType":394},{"size":389,"image":20199},{"width":391,"height":392},{"sys":20201,"fields":20204},{"id":20202,"createdAt":20203},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":20205,"slug":20206,"articleIntro":20205,"category":20207},"2961 - Titres de participation","compte-2961-titres-de-participation",[20208],{"metadata":20209,"sys":20212,"fields":20219},{"tags":20210,"concepts":20211},[],[],{"space":20213,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20215,"publishedVersion":343,"revision":62,"contentType":20217,"locale":29},{"sys":20214},{"type":12,"linkType":13,"id":14},{"sys":20216},{"id":21,"type":12,"linkType":22},{"sys":20218},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20220,"metaTitle":353,"metaDescription":354,"mainTitle":20221,"subtitle":372,"heroImage":20236,"ctaButton":395,"ctaLink":396},[352],{"data":20222,"content":20223,"nodeType":74},{},[20224,20230],{"data":20225,"content":20226,"nodeType":78},{},[20227],{"data":20228,"marks":20229,"value":364,"nodeType":82},{},[],{"data":20231,"content":20232,"nodeType":87},{},[20233],{"data":20234,"marks":20235,"value":371,"nodeType":82},{},[],{"metadata":20237,"sys":20240,"fields":20245},{"tags":20238,"concepts":20239},[],[],{"space":20241,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20243,"publishedVersion":62,"revision":44,"locale":29},{"sys":20242},{"type":12,"linkType":13,"id":14},{"sys":20244},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20246},{"url":387,"details":20247,"fileName":393,"contentType":394},{"size":389,"image":20248},{"width":391,"height":392},{"sys":20250,"fields":20253},{"id":20251,"createdAt":20252},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":20254,"slug":20255,"articleIntro":-1,"category":20256},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[20257],{"metadata":20258,"sys":20261,"fields":20268},{"tags":20259,"concepts":20260},[],[],{"space":20262,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20264,"publishedVersion":343,"revision":62,"contentType":20266,"locale":29},{"sys":20263},{"type":12,"linkType":13,"id":14},{"sys":20265},{"id":21,"type":12,"linkType":22},{"sys":20267},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20269,"metaTitle":353,"metaDescription":354,"mainTitle":20270,"subtitle":372,"heroImage":20285,"ctaButton":395,"ctaLink":396},[352],{"data":20271,"content":20272,"nodeType":74},{},[20273,20279],{"data":20274,"content":20275,"nodeType":78},{},[20276],{"data":20277,"marks":20278,"value":364,"nodeType":82},{},[],{"data":20280,"content":20281,"nodeType":87},{},[20282],{"data":20283,"marks":20284,"value":371,"nodeType":82},{},[],{"metadata":20286,"sys":20289,"fields":20294},{"tags":20287,"concepts":20288},[],[],{"space":20290,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20292,"publishedVersion":62,"revision":44,"locale":29},{"sys":20291},{"type":12,"linkType":13,"id":14},{"sys":20293},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20295},{"url":387,"details":20296,"fileName":393,"contentType":394},{"size":389,"image":20297},{"width":391,"height":392},{"sys":20299,"fields":20302},{"id":20300,"createdAt":20301},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":20303,"slug":20304,"articleIntro":20303,"category":20305},"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",[20306],{"metadata":20307,"sys":20310,"fields":20317},{"tags":20308,"concepts":20309},[],[],{"space":20311,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20313,"publishedVersion":343,"revision":62,"contentType":20315,"locale":29},{"sys":20312},{"type":12,"linkType":13,"id":14},{"sys":20314},{"id":21,"type":12,"linkType":22},{"sys":20316},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20318,"metaTitle":353,"metaDescription":354,"mainTitle":20319,"subtitle":372,"heroImage":20334,"ctaButton":395,"ctaLink":396},[352],{"data":20320,"content":20321,"nodeType":74},{},[20322,20328],{"data":20323,"content":20324,"nodeType":78},{},[20325],{"data":20326,"marks":20327,"value":364,"nodeType":82},{},[],{"data":20329,"content":20330,"nodeType":87},{},[20331],{"data":20332,"marks":20333,"value":371,"nodeType":82},{},[],{"metadata":20335,"sys":20338,"fields":20343},{"tags":20336,"concepts":20337},[],[],{"space":20339,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20341,"publishedVersion":62,"revision":44,"locale":29},{"sys":20340},{"type":12,"linkType":13,"id":14},{"sys":20342},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20344},{"url":387,"details":20345,"fileName":393,"contentType":394},{"size":389,"image":20346},{"width":391,"height":392},{"sys":20348,"fields":20351},{"id":20349,"createdAt":20350},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":20352,"slug":20353,"articleIntro":-1,"category":20354},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[20355],{"metadata":20356,"sys":20359,"fields":20366},{"tags":20357,"concepts":20358},[],[],{"space":20360,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20362,"publishedVersion":343,"revision":62,"contentType":20364,"locale":29},{"sys":20361},{"type":12,"linkType":13,"id":14},{"sys":20363},{"id":21,"type":12,"linkType":22},{"sys":20365},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20367,"metaTitle":353,"metaDescription":354,"mainTitle":20368,"subtitle":372,"heroImage":20383,"ctaButton":395,"ctaLink":396},[352],{"data":20369,"content":20370,"nodeType":74},{},[20371,20377],{"data":20372,"content":20373,"nodeType":78},{},[20374],{"data":20375,"marks":20376,"value":364,"nodeType":82},{},[],{"data":20378,"content":20379,"nodeType":87},{},[20380],{"data":20381,"marks":20382,"value":371,"nodeType":82},{},[],{"metadata":20384,"sys":20387,"fields":20392},{"tags":20385,"concepts":20386},[],[],{"space":20388,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20390,"publishedVersion":62,"revision":44,"locale":29},{"sys":20389},{"type":12,"linkType":13,"id":14},{"sys":20391},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20393},{"url":387,"details":20394,"fileName":393,"contentType":394},{"size":389,"image":20395},{"width":391,"height":392},{"sys":20397,"fields":20400},{"id":20398,"createdAt":20399},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":20401,"slug":20402,"articleIntro":-1,"category":20403},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[20404],{"metadata":20405,"sys":20408,"fields":20415},{"tags":20406,"concepts":20407},[],[],{"space":20409,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20411,"publishedVersion":343,"revision":62,"contentType":20413,"locale":29},{"sys":20410},{"type":12,"linkType":13,"id":14},{"sys":20412},{"id":21,"type":12,"linkType":22},{"sys":20414},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20416,"metaTitle":353,"metaDescription":354,"mainTitle":20417,"subtitle":372,"heroImage":20432,"ctaButton":395,"ctaLink":396},[352],{"data":20418,"content":20419,"nodeType":74},{},[20420,20426],{"data":20421,"content":20422,"nodeType":78},{},[20423],{"data":20424,"marks":20425,"value":364,"nodeType":82},{},[],{"data":20427,"content":20428,"nodeType":87},{},[20429],{"data":20430,"marks":20431,"value":371,"nodeType":82},{},[],{"metadata":20433,"sys":20436,"fields":20441},{"tags":20434,"concepts":20435},[],[],{"space":20437,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20439,"publishedVersion":62,"revision":44,"locale":29},{"sys":20438},{"type":12,"linkType":13,"id":14},{"sys":20440},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20442},{"url":387,"details":20443,"fileName":393,"contentType":394},{"size":389,"image":20444},{"width":391,"height":392},{"sys":20446,"fields":20449},{"id":20447,"createdAt":20448},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":20450,"slug":20451,"articleIntro":-1,"category":20452},"Compte 705 - Études","compte-705-etudes",[20453],{"metadata":20454,"sys":20457,"fields":20464},{"tags":20455,"concepts":20456},[],[],{"space":20458,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20460,"publishedVersion":343,"revision":62,"contentType":20462,"locale":29},{"sys":20459},{"type":12,"linkType":13,"id":14},{"sys":20461},{"id":21,"type":12,"linkType":22},{"sys":20463},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20465,"metaTitle":353,"metaDescription":354,"mainTitle":20466,"subtitle":372,"heroImage":20481,"ctaButton":395,"ctaLink":396},[352],{"data":20467,"content":20468,"nodeType":74},{},[20469,20475],{"data":20470,"content":20471,"nodeType":78},{},[20472],{"data":20473,"marks":20474,"value":364,"nodeType":82},{},[],{"data":20476,"content":20477,"nodeType":87},{},[20478],{"data":20479,"marks":20480,"value":371,"nodeType":82},{},[],{"metadata":20482,"sys":20485,"fields":20490},{"tags":20483,"concepts":20484},[],[],{"space":20486,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20488,"publishedVersion":62,"revision":44,"locale":29},{"sys":20487},{"type":12,"linkType":13,"id":14},{"sys":20489},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20491},{"url":387,"details":20492,"fileName":393,"contentType":394},{"size":389,"image":20493},{"width":391,"height":392},{"sys":20495,"fields":20498},{"id":20496,"createdAt":20497},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":20499,"slug":20500,"articleIntro":-1,"category":20501},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[20502],{"metadata":20503,"sys":20506,"fields":20513},{"tags":20504,"concepts":20505},[],[],{"space":20507,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20509,"publishedVersion":343,"revision":62,"contentType":20511,"locale":29},{"sys":20508},{"type":12,"linkType":13,"id":14},{"sys":20510},{"id":21,"type":12,"linkType":22},{"sys":20512},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20514,"metaTitle":353,"metaDescription":354,"mainTitle":20515,"subtitle":372,"heroImage":20530,"ctaButton":395,"ctaLink":396},[352],{"data":20516,"content":20517,"nodeType":74},{},[20518,20524],{"data":20519,"content":20520,"nodeType":78},{},[20521],{"data":20522,"marks":20523,"value":364,"nodeType":82},{},[],{"data":20525,"content":20526,"nodeType":87},{},[20527],{"data":20528,"marks":20529,"value":371,"nodeType":82},{},[],{"metadata":20531,"sys":20534,"fields":20539},{"tags":20532,"concepts":20533},[],[],{"space":20535,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20537,"publishedVersion":62,"revision":44,"locale":29},{"sys":20536},{"type":12,"linkType":13,"id":14},{"sys":20538},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20540},{"url":387,"details":20541,"fileName":393,"contentType":394},{"size":389,"image":20542},{"width":391,"height":392},{"sys":20544,"fields":20547},{"id":20545,"createdAt":20546},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":20548,"slug":20549,"articleIntro":20548,"category":20550},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[20551],{"metadata":20552,"sys":20555,"fields":20562},{"tags":20553,"concepts":20554},[],[],{"space":20556,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20558,"publishedVersion":343,"revision":62,"contentType":20560,"locale":29},{"sys":20557},{"type":12,"linkType":13,"id":14},{"sys":20559},{"id":21,"type":12,"linkType":22},{"sys":20561},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20563,"metaTitle":353,"metaDescription":354,"mainTitle":20564,"subtitle":372,"heroImage":20579,"ctaButton":395,"ctaLink":396},[352],{"data":20565,"content":20566,"nodeType":74},{},[20567,20573],{"data":20568,"content":20569,"nodeType":78},{},[20570],{"data":20571,"marks":20572,"value":364,"nodeType":82},{},[],{"data":20574,"content":20575,"nodeType":87},{},[20576],{"data":20577,"marks":20578,"value":371,"nodeType":82},{},[],{"metadata":20580,"sys":20583,"fields":20588},{"tags":20581,"concepts":20582},[],[],{"space":20584,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20586,"publishedVersion":62,"revision":44,"locale":29},{"sys":20585},{"type":12,"linkType":13,"id":14},{"sys":20587},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20589},{"url":387,"details":20590,"fileName":393,"contentType":394},{"size":389,"image":20591},{"width":391,"height":392},{"sys":20593,"fields":20596},{"id":20594,"createdAt":20595},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":20597,"slug":20598,"articleIntro":-1,"category":20599},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[20600],{"metadata":20601,"sys":20604,"fields":20611},{"tags":20602,"concepts":20603},[],[],{"space":20605,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20607,"publishedVersion":343,"revision":62,"contentType":20609,"locale":29},{"sys":20606},{"type":12,"linkType":13,"id":14},{"sys":20608},{"id":21,"type":12,"linkType":22},{"sys":20610},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20612,"metaTitle":353,"metaDescription":354,"mainTitle":20613,"subtitle":372,"heroImage":20628,"ctaButton":395,"ctaLink":396},[352],{"data":20614,"content":20615,"nodeType":74},{},[20616,20622],{"data":20617,"content":20618,"nodeType":78},{},[20619],{"data":20620,"marks":20621,"value":364,"nodeType":82},{},[],{"data":20623,"content":20624,"nodeType":87},{},[20625],{"data":20626,"marks":20627,"value":371,"nodeType":82},{},[],{"metadata":20629,"sys":20632,"fields":20637},{"tags":20630,"concepts":20631},[],[],{"space":20633,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20635,"publishedVersion":62,"revision":44,"locale":29},{"sys":20634},{"type":12,"linkType":13,"id":14},{"sys":20636},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20638},{"url":387,"details":20639,"fileName":393,"contentType":394},{"size":389,"image":20640},{"width":391,"height":392},{"sys":20642,"fields":20645},{"id":20643,"createdAt":20644},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":20646,"slug":20647,"articleIntro":20646,"category":20648},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[20649],{"metadata":20650,"sys":20653,"fields":20660},{"tags":20651,"concepts":20652},[],[],{"space":20654,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20656,"publishedVersion":343,"revision":62,"contentType":20658,"locale":29},{"sys":20655},{"type":12,"linkType":13,"id":14},{"sys":20657},{"id":21,"type":12,"linkType":22},{"sys":20659},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20661,"metaTitle":353,"metaDescription":354,"mainTitle":20662,"subtitle":372,"heroImage":20677,"ctaButton":395,"ctaLink":396},[352],{"data":20663,"content":20664,"nodeType":74},{},[20665,20671],{"data":20666,"content":20667,"nodeType":78},{},[20668],{"data":20669,"marks":20670,"value":364,"nodeType":82},{},[],{"data":20672,"content":20673,"nodeType":87},{},[20674],{"data":20675,"marks":20676,"value":371,"nodeType":82},{},[],{"metadata":20678,"sys":20681,"fields":20686},{"tags":20679,"concepts":20680},[],[],{"space":20682,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20684,"publishedVersion":62,"revision":44,"locale":29},{"sys":20683},{"type":12,"linkType":13,"id":14},{"sys":20685},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20687},{"url":387,"details":20688,"fileName":393,"contentType":394},{"size":389,"image":20689},{"width":391,"height":392},{"sys":20691,"fields":20694},{"id":20692,"createdAt":20693},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20695,"slug":20696,"articleIntro":-1,"category":20697},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20698],{"metadata":20699,"sys":20702,"fields":20709},{"tags":20700,"concepts":20701},[],[],{"space":20703,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20705,"publishedVersion":343,"revision":62,"contentType":20707,"locale":29},{"sys":20704},{"type":12,"linkType":13,"id":14},{"sys":20706},{"id":21,"type":12,"linkType":22},{"sys":20708},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20710,"metaTitle":353,"metaDescription":354,"mainTitle":20711,"subtitle":372,"heroImage":20726,"ctaButton":395,"ctaLink":396},[352],{"data":20712,"content":20713,"nodeType":74},{},[20714,20720],{"data":20715,"content":20716,"nodeType":78},{},[20717],{"data":20718,"marks":20719,"value":364,"nodeType":82},{},[],{"data":20721,"content":20722,"nodeType":87},{},[20723],{"data":20724,"marks":20725,"value":371,"nodeType":82},{},[],{"metadata":20727,"sys":20730,"fields":20735},{"tags":20728,"concepts":20729},[],[],{"space":20731,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20733,"publishedVersion":62,"revision":44,"locale":29},{"sys":20732},{"type":12,"linkType":13,"id":14},{"sys":20734},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20736},{"url":387,"details":20737,"fileName":393,"contentType":394},{"size":389,"image":20738},{"width":391,"height":392},{"sys":20740,"fields":20743},{"id":20741,"createdAt":20742},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20744,"slug":20745,"articleIntro":20744,"category":20746},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20747],{"metadata":20748,"sys":20751,"fields":20758},{"tags":20749,"concepts":20750},[],[],{"space":20752,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20754,"publishedVersion":343,"revision":62,"contentType":20756,"locale":29},{"sys":20753},{"type":12,"linkType":13,"id":14},{"sys":20755},{"id":21,"type":12,"linkType":22},{"sys":20757},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20759,"metaTitle":353,"metaDescription":354,"mainTitle":20760,"subtitle":372,"heroImage":20775,"ctaButton":395,"ctaLink":396},[352],{"data":20761,"content":20762,"nodeType":74},{},[20763,20769],{"data":20764,"content":20765,"nodeType":78},{},[20766],{"data":20767,"marks":20768,"value":364,"nodeType":82},{},[],{"data":20770,"content":20771,"nodeType":87},{},[20772],{"data":20773,"marks":20774,"value":371,"nodeType":82},{},[],{"metadata":20776,"sys":20779,"fields":20784},{"tags":20777,"concepts":20778},[],[],{"space":20780,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20782,"publishedVersion":62,"revision":44,"locale":29},{"sys":20781},{"type":12,"linkType":13,"id":14},{"sys":20783},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20785},{"url":387,"details":20786,"fileName":393,"contentType":394},{"size":389,"image":20787},{"width":391,"height":392},{"sys":20789,"fields":20792},{"id":20790,"createdAt":20791},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":20793,"slug":20794,"articleIntro":20795,"category":20796},"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",[20797],{"metadata":20798,"sys":20801,"fields":20808},{"tags":20799,"concepts":20800},[],[],{"space":20802,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20804,"publishedVersion":343,"revision":62,"contentType":20806,"locale":29},{"sys":20803},{"type":12,"linkType":13,"id":14},{"sys":20805},{"id":21,"type":12,"linkType":22},{"sys":20807},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20809,"metaTitle":353,"metaDescription":354,"mainTitle":20810,"subtitle":372,"heroImage":20825,"ctaButton":395,"ctaLink":396},[352],{"data":20811,"content":20812,"nodeType":74},{},[20813,20819],{"data":20814,"content":20815,"nodeType":78},{},[20816],{"data":20817,"marks":20818,"value":364,"nodeType":82},{},[],{"data":20820,"content":20821,"nodeType":87},{},[20822],{"data":20823,"marks":20824,"value":371,"nodeType":82},{},[],{"metadata":20826,"sys":20829,"fields":20834},{"tags":20827,"concepts":20828},[],[],{"space":20830,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20832,"publishedVersion":62,"revision":44,"locale":29},{"sys":20831},{"type":12,"linkType":13,"id":14},{"sys":20833},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20835},{"url":387,"details":20836,"fileName":393,"contentType":394},{"size":389,"image":20837},{"width":391,"height":392},{"sys":20839,"fields":20842},{"id":20840,"createdAt":20841},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20843,"slug":20844,"articleIntro":20843,"category":20845},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20846],{"metadata":20847,"sys":20850,"fields":20857},{"tags":20848,"concepts":20849},[],[],{"space":20851,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20853,"publishedVersion":343,"revision":62,"contentType":20855,"locale":29},{"sys":20852},{"type":12,"linkType":13,"id":14},{"sys":20854},{"id":21,"type":12,"linkType":22},{"sys":20856},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20858,"metaTitle":353,"metaDescription":354,"mainTitle":20859,"subtitle":372,"heroImage":20874,"ctaButton":395,"ctaLink":396},[352],{"data":20860,"content":20861,"nodeType":74},{},[20862,20868],{"data":20863,"content":20864,"nodeType":78},{},[20865],{"data":20866,"marks":20867,"value":364,"nodeType":82},{},[],{"data":20869,"content":20870,"nodeType":87},{},[20871],{"data":20872,"marks":20873,"value":371,"nodeType":82},{},[],{"metadata":20875,"sys":20878,"fields":20883},{"tags":20876,"concepts":20877},[],[],{"space":20879,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20881,"publishedVersion":62,"revision":44,"locale":29},{"sys":20880},{"type":12,"linkType":13,"id":14},{"sys":20882},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20884},{"url":387,"details":20885,"fileName":393,"contentType":394},{"size":389,"image":20886},{"width":391,"height":392},{"sys":20888,"fields":20891},{"id":20889,"createdAt":20890},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":20892,"slug":20893,"articleIntro":20892,"category":20894},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[20895],{"metadata":20896,"sys":20899,"fields":20906},{"tags":20897,"concepts":20898},[],[],{"space":20900,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20902,"publishedVersion":343,"revision":62,"contentType":20904,"locale":29},{"sys":20901},{"type":12,"linkType":13,"id":14},{"sys":20903},{"id":21,"type":12,"linkType":22},{"sys":20905},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20907,"metaTitle":353,"metaDescription":354,"mainTitle":20908,"subtitle":372,"heroImage":20923,"ctaButton":395,"ctaLink":396},[352],{"data":20909,"content":20910,"nodeType":74},{},[20911,20917],{"data":20912,"content":20913,"nodeType":78},{},[20914],{"data":20915,"marks":20916,"value":364,"nodeType":82},{},[],{"data":20918,"content":20919,"nodeType":87},{},[20920],{"data":20921,"marks":20922,"value":371,"nodeType":82},{},[],{"metadata":20924,"sys":20927,"fields":20932},{"tags":20925,"concepts":20926},[],[],{"space":20928,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20930,"publishedVersion":62,"revision":44,"locale":29},{"sys":20929},{"type":12,"linkType":13,"id":14},{"sys":20931},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20933},{"url":387,"details":20934,"fileName":393,"contentType":394},{"size":389,"image":20935},{"width":391,"height":392},{"sys":20937,"fields":20940},{"id":20938,"createdAt":20939},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":20941,"slug":20942,"articleIntro":20941,"category":20943},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[20944],{"metadata":20945,"sys":20948,"fields":20955},{"tags":20946,"concepts":20947},[],[],{"space":20949,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":20951,"publishedVersion":343,"revision":62,"contentType":20953,"locale":29},{"sys":20950},{"type":12,"linkType":13,"id":14},{"sys":20952},{"id":21,"type":12,"linkType":22},{"sys":20954},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":20956,"metaTitle":353,"metaDescription":354,"mainTitle":20957,"subtitle":372,"heroImage":20972,"ctaButton":395,"ctaLink":396},[352],{"data":20958,"content":20959,"nodeType":74},{},[20960,20966],{"data":20961,"content":20962,"nodeType":78},{},[20963],{"data":20964,"marks":20965,"value":364,"nodeType":82},{},[],{"data":20967,"content":20968,"nodeType":87},{},[20969],{"data":20970,"marks":20971,"value":371,"nodeType":82},{},[],{"metadata":20973,"sys":20976,"fields":20981},{"tags":20974,"concepts":20975},[],[],{"space":20977,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":20979,"publishedVersion":62,"revision":44,"locale":29},{"sys":20978},{"type":12,"linkType":13,"id":14},{"sys":20980},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":20982},{"url":387,"details":20983,"fileName":393,"contentType":394},{"size":389,"image":20984},{"width":391,"height":392},{"sys":20986,"fields":20989},{"id":20987,"createdAt":20988},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":20990,"slug":20991,"articleIntro":20990,"category":20992},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[20993],{"metadata":20994,"sys":20997,"fields":21004},{"tags":20995,"concepts":20996},[],[],{"space":20998,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21000,"publishedVersion":343,"revision":62,"contentType":21002,"locale":29},{"sys":20999},{"type":12,"linkType":13,"id":14},{"sys":21001},{"id":21,"type":12,"linkType":22},{"sys":21003},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21005,"metaTitle":353,"metaDescription":354,"mainTitle":21006,"subtitle":372,"heroImage":21021,"ctaButton":395,"ctaLink":396},[352],{"data":21007,"content":21008,"nodeType":74},{},[21009,21015],{"data":21010,"content":21011,"nodeType":78},{},[21012],{"data":21013,"marks":21014,"value":364,"nodeType":82},{},[],{"data":21016,"content":21017,"nodeType":87},{},[21018],{"data":21019,"marks":21020,"value":371,"nodeType":82},{},[],{"metadata":21022,"sys":21025,"fields":21030},{"tags":21023,"concepts":21024},[],[],{"space":21026,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21028,"publishedVersion":62,"revision":44,"locale":29},{"sys":21027},{"type":12,"linkType":13,"id":14},{"sys":21029},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21031},{"url":387,"details":21032,"fileName":393,"contentType":394},{"size":389,"image":21033},{"width":391,"height":392},{"sys":21035,"fields":21038},{"id":21036,"createdAt":21037},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":21039,"slug":21040,"articleIntro":-1,"category":21041},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[21042],{"metadata":21043,"sys":21046,"fields":21053},{"tags":21044,"concepts":21045},[],[],{"space":21047,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21049,"publishedVersion":343,"revision":62,"contentType":21051,"locale":29},{"sys":21048},{"type":12,"linkType":13,"id":14},{"sys":21050},{"id":21,"type":12,"linkType":22},{"sys":21052},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21054,"metaTitle":353,"metaDescription":354,"mainTitle":21055,"subtitle":372,"heroImage":21070,"ctaButton":395,"ctaLink":396},[352],{"data":21056,"content":21057,"nodeType":74},{},[21058,21064],{"data":21059,"content":21060,"nodeType":78},{},[21061],{"data":21062,"marks":21063,"value":364,"nodeType":82},{},[],{"data":21065,"content":21066,"nodeType":87},{},[21067],{"data":21068,"marks":21069,"value":371,"nodeType":82},{},[],{"metadata":21071,"sys":21074,"fields":21079},{"tags":21072,"concepts":21073},[],[],{"space":21075,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21077,"publishedVersion":62,"revision":44,"locale":29},{"sys":21076},{"type":12,"linkType":13,"id":14},{"sys":21078},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21080},{"url":387,"details":21081,"fileName":393,"contentType":394},{"size":389,"image":21082},{"width":391,"height":392},{"sys":21084,"fields":21087},{"id":21085,"createdAt":21086},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":21088,"slug":21089,"articleIntro":21088,"category":21090},"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",[21091],{"metadata":21092,"sys":21095,"fields":21102},{"tags":21093,"concepts":21094},[],[],{"space":21096,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21098,"publishedVersion":343,"revision":62,"contentType":21100,"locale":29},{"sys":21097},{"type":12,"linkType":13,"id":14},{"sys":21099},{"id":21,"type":12,"linkType":22},{"sys":21101},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21103,"metaTitle":353,"metaDescription":354,"mainTitle":21104,"subtitle":372,"heroImage":21119,"ctaButton":395,"ctaLink":396},[352],{"data":21105,"content":21106,"nodeType":74},{},[21107,21113],{"data":21108,"content":21109,"nodeType":78},{},[21110],{"data":21111,"marks":21112,"value":364,"nodeType":82},{},[],{"data":21114,"content":21115,"nodeType":87},{},[21116],{"data":21117,"marks":21118,"value":371,"nodeType":82},{},[],{"metadata":21120,"sys":21123,"fields":21128},{"tags":21121,"concepts":21122},[],[],{"space":21124,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21126,"publishedVersion":62,"revision":44,"locale":29},{"sys":21125},{"type":12,"linkType":13,"id":14},{"sys":21127},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21129},{"url":387,"details":21130,"fileName":393,"contentType":394},{"size":389,"image":21131},{"width":391,"height":392},{"sys":21133,"fields":21136},{"id":21134,"createdAt":21135},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":21137,"slug":21138,"articleIntro":21137,"category":21139},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[21140],{"metadata":21141,"sys":21144,"fields":21151},{"tags":21142,"concepts":21143},[],[],{"space":21145,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21147,"publishedVersion":343,"revision":62,"contentType":21149,"locale":29},{"sys":21146},{"type":12,"linkType":13,"id":14},{"sys":21148},{"id":21,"type":12,"linkType":22},{"sys":21150},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21152,"metaTitle":353,"metaDescription":354,"mainTitle":21153,"subtitle":372,"heroImage":21168,"ctaButton":395,"ctaLink":396},[352],{"data":21154,"content":21155,"nodeType":74},{},[21156,21162],{"data":21157,"content":21158,"nodeType":78},{},[21159],{"data":21160,"marks":21161,"value":364,"nodeType":82},{},[],{"data":21163,"content":21164,"nodeType":87},{},[21165],{"data":21166,"marks":21167,"value":371,"nodeType":82},{},[],{"metadata":21169,"sys":21172,"fields":21177},{"tags":21170,"concepts":21171},[],[],{"space":21173,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21175,"publishedVersion":62,"revision":44,"locale":29},{"sys":21174},{"type":12,"linkType":13,"id":14},{"sys":21176},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21178},{"url":387,"details":21179,"fileName":393,"contentType":394},{"size":389,"image":21180},{"width":391,"height":392},{"sys":21182,"fields":21185},{"id":21183,"createdAt":21184},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":21186,"slug":21187,"articleIntro":21186,"category":21188},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[21189],{"metadata":21190,"sys":21193,"fields":21200},{"tags":21191,"concepts":21192},[],[],{"space":21194,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21196,"publishedVersion":343,"revision":62,"contentType":21198,"locale":29},{"sys":21195},{"type":12,"linkType":13,"id":14},{"sys":21197},{"id":21,"type":12,"linkType":22},{"sys":21199},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21201,"metaTitle":353,"metaDescription":354,"mainTitle":21202,"subtitle":372,"heroImage":21217,"ctaButton":395,"ctaLink":396},[352],{"data":21203,"content":21204,"nodeType":74},{},[21205,21211],{"data":21206,"content":21207,"nodeType":78},{},[21208],{"data":21209,"marks":21210,"value":364,"nodeType":82},{},[],{"data":21212,"content":21213,"nodeType":87},{},[21214],{"data":21215,"marks":21216,"value":371,"nodeType":82},{},[],{"metadata":21218,"sys":21221,"fields":21226},{"tags":21219,"concepts":21220},[],[],{"space":21222,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21224,"publishedVersion":62,"revision":44,"locale":29},{"sys":21223},{"type":12,"linkType":13,"id":14},{"sys":21225},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21227},{"url":387,"details":21228,"fileName":393,"contentType":394},{"size":389,"image":21229},{"width":391,"height":392},{"sys":21231,"fields":21234},{"id":21232,"createdAt":21233},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":21235,"slug":21236,"articleIntro":-1,"category":21237},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[21238],{"metadata":21239,"sys":21242,"fields":21249},{"tags":21240,"concepts":21241},[],[],{"space":21243,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21245,"publishedVersion":343,"revision":62,"contentType":21247,"locale":29},{"sys":21244},{"type":12,"linkType":13,"id":14},{"sys":21246},{"id":21,"type":12,"linkType":22},{"sys":21248},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21250,"metaTitle":353,"metaDescription":354,"mainTitle":21251,"subtitle":372,"heroImage":21266,"ctaButton":395,"ctaLink":396},[352],{"data":21252,"content":21253,"nodeType":74},{},[21254,21260],{"data":21255,"content":21256,"nodeType":78},{},[21257],{"data":21258,"marks":21259,"value":364,"nodeType":82},{},[],{"data":21261,"content":21262,"nodeType":87},{},[21263],{"data":21264,"marks":21265,"value":371,"nodeType":82},{},[],{"metadata":21267,"sys":21270,"fields":21275},{"tags":21268,"concepts":21269},[],[],{"space":21271,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21273,"publishedVersion":62,"revision":44,"locale":29},{"sys":21272},{"type":12,"linkType":13,"id":14},{"sys":21274},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21276},{"url":387,"details":21277,"fileName":393,"contentType":394},{"size":389,"image":21278},{"width":391,"height":392},{"sys":21280,"fields":21283},{"id":21281,"createdAt":21282},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":21284,"slug":21285,"articleIntro":21284,"category":21286},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[21287],{"metadata":21288,"sys":21291,"fields":21298},{"tags":21289,"concepts":21290},[],[],{"space":21292,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21294,"publishedVersion":343,"revision":62,"contentType":21296,"locale":29},{"sys":21293},{"type":12,"linkType":13,"id":14},{"sys":21295},{"id":21,"type":12,"linkType":22},{"sys":21297},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21299,"metaTitle":353,"metaDescription":354,"mainTitle":21300,"subtitle":372,"heroImage":21315,"ctaButton":395,"ctaLink":396},[352],{"data":21301,"content":21302,"nodeType":74},{},[21303,21309],{"data":21304,"content":21305,"nodeType":78},{},[21306],{"data":21307,"marks":21308,"value":364,"nodeType":82},{},[],{"data":21310,"content":21311,"nodeType":87},{},[21312],{"data":21313,"marks":21314,"value":371,"nodeType":82},{},[],{"metadata":21316,"sys":21319,"fields":21324},{"tags":21317,"concepts":21318},[],[],{"space":21320,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21322,"publishedVersion":62,"revision":44,"locale":29},{"sys":21321},{"type":12,"linkType":13,"id":14},{"sys":21323},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21325},{"url":387,"details":21326,"fileName":393,"contentType":394},{"size":389,"image":21327},{"width":391,"height":392},{"sys":21329,"fields":21332},{"id":21330,"createdAt":21331},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":21333,"slug":21334,"articleIntro":21335,"category":21336},"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.",[21337],{"metadata":21338,"sys":21341,"fields":21348},{"tags":21339,"concepts":21340},[],[],{"space":21342,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21344,"publishedVersion":343,"revision":62,"contentType":21346,"locale":29},{"sys":21343},{"type":12,"linkType":13,"id":14},{"sys":21345},{"id":21,"type":12,"linkType":22},{"sys":21347},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21349,"metaTitle":353,"metaDescription":354,"mainTitle":21350,"subtitle":372,"heroImage":21365,"ctaButton":395,"ctaLink":396},[352],{"data":21351,"content":21352,"nodeType":74},{},[21353,21359],{"data":21354,"content":21355,"nodeType":78},{},[21356],{"data":21357,"marks":21358,"value":364,"nodeType":82},{},[],{"data":21360,"content":21361,"nodeType":87},{},[21362],{"data":21363,"marks":21364,"value":371,"nodeType":82},{},[],{"metadata":21366,"sys":21369,"fields":21374},{"tags":21367,"concepts":21368},[],[],{"space":21370,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21372,"publishedVersion":62,"revision":44,"locale":29},{"sys":21371},{"type":12,"linkType":13,"id":14},{"sys":21373},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21375},{"url":387,"details":21376,"fileName":393,"contentType":394},{"size":389,"image":21377},{"width":391,"height":392},{"sys":21379,"fields":21382},{"id":21380,"createdAt":21381},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":21383,"slug":21384,"articleIntro":21383,"category":21385},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[21386],{"metadata":21387,"sys":21390,"fields":21397},{"tags":21388,"concepts":21389},[],[],{"space":21391,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21393,"publishedVersion":343,"revision":62,"contentType":21395,"locale":29},{"sys":21392},{"type":12,"linkType":13,"id":14},{"sys":21394},{"id":21,"type":12,"linkType":22},{"sys":21396},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21398,"metaTitle":353,"metaDescription":354,"mainTitle":21399,"subtitle":372,"heroImage":21414,"ctaButton":395,"ctaLink":396},[352],{"data":21400,"content":21401,"nodeType":74},{},[21402,21408],{"data":21403,"content":21404,"nodeType":78},{},[21405],{"data":21406,"marks":21407,"value":364,"nodeType":82},{},[],{"data":21409,"content":21410,"nodeType":87},{},[21411],{"data":21412,"marks":21413,"value":371,"nodeType":82},{},[],{"metadata":21415,"sys":21418,"fields":21423},{"tags":21416,"concepts":21417},[],[],{"space":21419,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21421,"publishedVersion":62,"revision":44,"locale":29},{"sys":21420},{"type":12,"linkType":13,"id":14},{"sys":21422},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21424},{"url":387,"details":21425,"fileName":393,"contentType":394},{"size":389,"image":21426},{"width":391,"height":392},{"sys":21428,"fields":21431},{"id":21429,"createdAt":21430},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":21432,"slug":21433,"articleIntro":21432,"category":21434},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[21435],{"metadata":21436,"sys":21439,"fields":21446},{"tags":21437,"concepts":21438},[],[],{"space":21440,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21442,"publishedVersion":343,"revision":62,"contentType":21444,"locale":29},{"sys":21441},{"type":12,"linkType":13,"id":14},{"sys":21443},{"id":21,"type":12,"linkType":22},{"sys":21445},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21447,"metaTitle":353,"metaDescription":354,"mainTitle":21448,"subtitle":372,"heroImage":21463,"ctaButton":395,"ctaLink":396},[352],{"data":21449,"content":21450,"nodeType":74},{},[21451,21457],{"data":21452,"content":21453,"nodeType":78},{},[21454],{"data":21455,"marks":21456,"value":364,"nodeType":82},{},[],{"data":21458,"content":21459,"nodeType":87},{},[21460],{"data":21461,"marks":21462,"value":371,"nodeType":82},{},[],{"metadata":21464,"sys":21467,"fields":21472},{"tags":21465,"concepts":21466},[],[],{"space":21468,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21470,"publishedVersion":62,"revision":44,"locale":29},{"sys":21469},{"type":12,"linkType":13,"id":14},{"sys":21471},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21473},{"url":387,"details":21474,"fileName":393,"contentType":394},{"size":389,"image":21475},{"width":391,"height":392},{"sys":21477,"fields":21480},{"id":21478,"createdAt":21479},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":21481,"slug":21482,"articleIntro":21481,"category":21483},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[21484],{"metadata":21485,"sys":21488,"fields":21495},{"tags":21486,"concepts":21487},[],[],{"space":21489,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21491,"publishedVersion":343,"revision":62,"contentType":21493,"locale":29},{"sys":21490},{"type":12,"linkType":13,"id":14},{"sys":21492},{"id":21,"type":12,"linkType":22},{"sys":21494},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21496,"metaTitle":353,"metaDescription":354,"mainTitle":21497,"subtitle":372,"heroImage":21512,"ctaButton":395,"ctaLink":396},[352],{"data":21498,"content":21499,"nodeType":74},{},[21500,21506],{"data":21501,"content":21502,"nodeType":78},{},[21503],{"data":21504,"marks":21505,"value":364,"nodeType":82},{},[],{"data":21507,"content":21508,"nodeType":87},{},[21509],{"data":21510,"marks":21511,"value":371,"nodeType":82},{},[],{"metadata":21513,"sys":21516,"fields":21521},{"tags":21514,"concepts":21515},[],[],{"space":21517,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21519,"publishedVersion":62,"revision":44,"locale":29},{"sys":21518},{"type":12,"linkType":13,"id":14},{"sys":21520},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21522},{"url":387,"details":21523,"fileName":393,"contentType":394},{"size":389,"image":21524},{"width":391,"height":392},{"sys":21526,"fields":21529},{"id":21527,"createdAt":21528},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":21530,"slug":21531,"articleIntro":21532,"category":21533},"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.",[21534],{"metadata":21535,"sys":21538,"fields":21545},{"tags":21536,"concepts":21537},[],[],{"space":21539,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21541,"publishedVersion":343,"revision":62,"contentType":21543,"locale":29},{"sys":21540},{"type":12,"linkType":13,"id":14},{"sys":21542},{"id":21,"type":12,"linkType":22},{"sys":21544},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21546,"metaTitle":353,"metaDescription":354,"mainTitle":21547,"subtitle":372,"heroImage":21562,"ctaButton":395,"ctaLink":396},[352],{"data":21548,"content":21549,"nodeType":74},{},[21550,21556],{"data":21551,"content":21552,"nodeType":78},{},[21553],{"data":21554,"marks":21555,"value":364,"nodeType":82},{},[],{"data":21557,"content":21558,"nodeType":87},{},[21559],{"data":21560,"marks":21561,"value":371,"nodeType":82},{},[],{"metadata":21563,"sys":21566,"fields":21571},{"tags":21564,"concepts":21565},[],[],{"space":21567,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21569,"publishedVersion":62,"revision":44,"locale":29},{"sys":21568},{"type":12,"linkType":13,"id":14},{"sys":21570},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21572},{"url":387,"details":21573,"fileName":393,"contentType":394},{"size":389,"image":21574},{"width":391,"height":392},{"sys":21576,"fields":21579},{"id":21577,"createdAt":21578},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":21580,"slug":21581,"articleIntro":21580,"category":21582},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[21583],{"metadata":21584,"sys":21587,"fields":21594},{"tags":21585,"concepts":21586},[],[],{"space":21588,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21590,"publishedVersion":343,"revision":62,"contentType":21592,"locale":29},{"sys":21589},{"type":12,"linkType":13,"id":14},{"sys":21591},{"id":21,"type":12,"linkType":22},{"sys":21593},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21595,"metaTitle":353,"metaDescription":354,"mainTitle":21596,"subtitle":372,"heroImage":21611,"ctaButton":395,"ctaLink":396},[352],{"data":21597,"content":21598,"nodeType":74},{},[21599,21605],{"data":21600,"content":21601,"nodeType":78},{},[21602],{"data":21603,"marks":21604,"value":364,"nodeType":82},{},[],{"data":21606,"content":21607,"nodeType":87},{},[21608],{"data":21609,"marks":21610,"value":371,"nodeType":82},{},[],{"metadata":21612,"sys":21615,"fields":21620},{"tags":21613,"concepts":21614},[],[],{"space":21616,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21618,"publishedVersion":62,"revision":44,"locale":29},{"sys":21617},{"type":12,"linkType":13,"id":14},{"sys":21619},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21621},{"url":387,"details":21622,"fileName":393,"contentType":394},{"size":389,"image":21623},{"width":391,"height":392},{"sys":21625,"fields":21628},{"id":21626,"createdAt":21627},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":21629,"slug":21630,"articleIntro":-1,"category":21631},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[21632],{"metadata":21633,"sys":21636,"fields":21643},{"tags":21634,"concepts":21635},[],[],{"space":21637,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21639,"publishedVersion":343,"revision":62,"contentType":21641,"locale":29},{"sys":21638},{"type":12,"linkType":13,"id":14},{"sys":21640},{"id":21,"type":12,"linkType":22},{"sys":21642},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21644,"metaTitle":353,"metaDescription":354,"mainTitle":21645,"subtitle":372,"heroImage":21660,"ctaButton":395,"ctaLink":396},[352],{"data":21646,"content":21647,"nodeType":74},{},[21648,21654],{"data":21649,"content":21650,"nodeType":78},{},[21651],{"data":21652,"marks":21653,"value":364,"nodeType":82},{},[],{"data":21655,"content":21656,"nodeType":87},{},[21657],{"data":21658,"marks":21659,"value":371,"nodeType":82},{},[],{"metadata":21661,"sys":21664,"fields":21669},{"tags":21662,"concepts":21663},[],[],{"space":21665,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21667,"publishedVersion":62,"revision":44,"locale":29},{"sys":21666},{"type":12,"linkType":13,"id":14},{"sys":21668},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21670},{"url":387,"details":21671,"fileName":393,"contentType":394},{"size":389,"image":21672},{"width":391,"height":392},{"sys":21674,"fields":21677},{"id":21675,"createdAt":21676},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":21678,"slug":21679,"articleIntro":21678,"category":21680},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[21681],{"metadata":21682,"sys":21685,"fields":21692},{"tags":21683,"concepts":21684},[],[],{"space":21686,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21688,"publishedVersion":343,"revision":62,"contentType":21690,"locale":29},{"sys":21687},{"type":12,"linkType":13,"id":14},{"sys":21689},{"id":21,"type":12,"linkType":22},{"sys":21691},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21693,"metaTitle":353,"metaDescription":354,"mainTitle":21694,"subtitle":372,"heroImage":21709,"ctaButton":395,"ctaLink":396},[352],{"data":21695,"content":21696,"nodeType":74},{},[21697,21703],{"data":21698,"content":21699,"nodeType":78},{},[21700],{"data":21701,"marks":21702,"value":364,"nodeType":82},{},[],{"data":21704,"content":21705,"nodeType":87},{},[21706],{"data":21707,"marks":21708,"value":371,"nodeType":82},{},[],{"metadata":21710,"sys":21713,"fields":21718},{"tags":21711,"concepts":21712},[],[],{"space":21714,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21716,"publishedVersion":62,"revision":44,"locale":29},{"sys":21715},{"type":12,"linkType":13,"id":14},{"sys":21717},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21719},{"url":387,"details":21720,"fileName":393,"contentType":394},{"size":389,"image":21721},{"width":391,"height":392},{"sys":21723,"fields":21726},{"id":21724,"createdAt":21725},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":21727,"slug":21728,"articleIntro":21729,"category":21730},"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.",[21731],{"metadata":21732,"sys":21735,"fields":21742},{"tags":21733,"concepts":21734},[],[],{"space":21736,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21738,"publishedVersion":343,"revision":62,"contentType":21740,"locale":29},{"sys":21737},{"type":12,"linkType":13,"id":14},{"sys":21739},{"id":21,"type":12,"linkType":22},{"sys":21741},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21743,"metaTitle":353,"metaDescription":354,"mainTitle":21744,"subtitle":372,"heroImage":21759,"ctaButton":395,"ctaLink":396},[352],{"data":21745,"content":21746,"nodeType":74},{},[21747,21753],{"data":21748,"content":21749,"nodeType":78},{},[21750],{"data":21751,"marks":21752,"value":364,"nodeType":82},{},[],{"data":21754,"content":21755,"nodeType":87},{},[21756],{"data":21757,"marks":21758,"value":371,"nodeType":82},{},[],{"metadata":21760,"sys":21763,"fields":21768},{"tags":21761,"concepts":21762},[],[],{"space":21764,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21766,"publishedVersion":62,"revision":44,"locale":29},{"sys":21765},{"type":12,"linkType":13,"id":14},{"sys":21767},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21769},{"url":387,"details":21770,"fileName":393,"contentType":394},{"size":389,"image":21771},{"width":391,"height":392},{"sys":21773,"fields":21776},{"id":21774,"createdAt":21775},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":21777,"slug":21778,"articleIntro":21777,"category":21779},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[21780],{"metadata":21781,"sys":21784,"fields":21791},{"tags":21782,"concepts":21783},[],[],{"space":21785,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21787,"publishedVersion":343,"revision":62,"contentType":21789,"locale":29},{"sys":21786},{"type":12,"linkType":13,"id":14},{"sys":21788},{"id":21,"type":12,"linkType":22},{"sys":21790},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21792,"metaTitle":353,"metaDescription":354,"mainTitle":21793,"subtitle":372,"heroImage":21808,"ctaButton":395,"ctaLink":396},[352],{"data":21794,"content":21795,"nodeType":74},{},[21796,21802],{"data":21797,"content":21798,"nodeType":78},{},[21799],{"data":21800,"marks":21801,"value":364,"nodeType":82},{},[],{"data":21803,"content":21804,"nodeType":87},{},[21805],{"data":21806,"marks":21807,"value":371,"nodeType":82},{},[],{"metadata":21809,"sys":21812,"fields":21817},{"tags":21810,"concepts":21811},[],[],{"space":21813,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21815,"publishedVersion":62,"revision":44,"locale":29},{"sys":21814},{"type":12,"linkType":13,"id":14},{"sys":21816},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21818},{"url":387,"details":21819,"fileName":393,"contentType":394},{"size":389,"image":21820},{"width":391,"height":392},{"sys":21822,"fields":21825},{"id":21823,"createdAt":21824},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":21826,"slug":21827,"articleIntro":21826,"category":21828},"6248 - Divers","compte-6248-divers",[21829],{"metadata":21830,"sys":21833,"fields":21840},{"tags":21831,"concepts":21832},[],[],{"space":21834,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21836,"publishedVersion":343,"revision":62,"contentType":21838,"locale":29},{"sys":21835},{"type":12,"linkType":13,"id":14},{"sys":21837},{"id":21,"type":12,"linkType":22},{"sys":21839},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21841,"metaTitle":353,"metaDescription":354,"mainTitle":21842,"subtitle":372,"heroImage":21857,"ctaButton":395,"ctaLink":396},[352],{"data":21843,"content":21844,"nodeType":74},{},[21845,21851],{"data":21846,"content":21847,"nodeType":78},{},[21848],{"data":21849,"marks":21850,"value":364,"nodeType":82},{},[],{"data":21852,"content":21853,"nodeType":87},{},[21854],{"data":21855,"marks":21856,"value":371,"nodeType":82},{},[],{"metadata":21858,"sys":21861,"fields":21866},{"tags":21859,"concepts":21860},[],[],{"space":21862,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21864,"publishedVersion":62,"revision":44,"locale":29},{"sys":21863},{"type":12,"linkType":13,"id":14},{"sys":21865},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21867},{"url":387,"details":21868,"fileName":393,"contentType":394},{"size":389,"image":21869},{"width":391,"height":392},{"sys":21871,"fields":21874},{"id":21872,"createdAt":21873},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":21875,"slug":21876,"articleIntro":21877,"category":21878},"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.",[21879],{"metadata":21880,"sys":21883,"fields":21890},{"tags":21881,"concepts":21882},[],[],{"space":21884,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21886,"publishedVersion":343,"revision":62,"contentType":21888,"locale":29},{"sys":21885},{"type":12,"linkType":13,"id":14},{"sys":21887},{"id":21,"type":12,"linkType":22},{"sys":21889},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21891,"metaTitle":353,"metaDescription":354,"mainTitle":21892,"subtitle":372,"heroImage":21907,"ctaButton":395,"ctaLink":396},[352],{"data":21893,"content":21894,"nodeType":74},{},[21895,21901],{"data":21896,"content":21897,"nodeType":78},{},[21898],{"data":21899,"marks":21900,"value":364,"nodeType":82},{},[],{"data":21902,"content":21903,"nodeType":87},{},[21904],{"data":21905,"marks":21906,"value":371,"nodeType":82},{},[],{"metadata":21908,"sys":21911,"fields":21916},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21914,"publishedVersion":62,"revision":44,"locale":29},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21917},{"url":387,"details":21918,"fileName":393,"contentType":394},{"size":389,"image":21919},{"width":391,"height":392},{"sys":21921,"fields":21924},{"id":21922,"createdAt":21923},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":21925,"slug":21926,"articleIntro":21925,"category":21927},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[21928],{"metadata":21929,"sys":21932,"fields":21939},{"tags":21930,"concepts":21931},[],[],{"space":21933,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21935,"publishedVersion":343,"revision":62,"contentType":21937,"locale":29},{"sys":21934},{"type":12,"linkType":13,"id":14},{"sys":21936},{"id":21,"type":12,"linkType":22},{"sys":21938},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21940,"metaTitle":353,"metaDescription":354,"mainTitle":21941,"subtitle":372,"heroImage":21956,"ctaButton":395,"ctaLink":396},[352],{"data":21942,"content":21943,"nodeType":74},{},[21944,21950],{"data":21945,"content":21946,"nodeType":78},{},[21947],{"data":21948,"marks":21949,"value":364,"nodeType":82},{},[],{"data":21951,"content":21952,"nodeType":87},{},[21953],{"data":21954,"marks":21955,"value":371,"nodeType":82},{},[],{"metadata":21957,"sys":21960,"fields":21965},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":21963,"publishedVersion":62,"revision":44,"locale":29},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":21966},{"url":387,"details":21967,"fileName":393,"contentType":394},{"size":389,"image":21968},{"width":391,"height":392},{"sys":21970,"fields":21973},{"id":21971,"createdAt":21972},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":21974,"slug":21975,"articleIntro":21974,"category":21976},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[21977],{"metadata":21978,"sys":21981,"fields":21988},{"tags":21979,"concepts":21980},[],[],{"space":21982,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":21984,"publishedVersion":343,"revision":62,"contentType":21986,"locale":29},{"sys":21983},{"type":12,"linkType":13,"id":14},{"sys":21985},{"id":21,"type":12,"linkType":22},{"sys":21987},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":21989,"metaTitle":353,"metaDescription":354,"mainTitle":21990,"subtitle":372,"heroImage":22005,"ctaButton":395,"ctaLink":396},[352],{"data":21991,"content":21992,"nodeType":74},{},[21993,21999],{"data":21994,"content":21995,"nodeType":78},{},[21996],{"data":21997,"marks":21998,"value":364,"nodeType":82},{},[],{"data":22000,"content":22001,"nodeType":87},{},[22002],{"data":22003,"marks":22004,"value":371,"nodeType":82},{},[],{"metadata":22006,"sys":22009,"fields":22014},{"tags":22007,"concepts":22008},[],[],{"space":22010,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22012,"publishedVersion":62,"revision":44,"locale":29},{"sys":22011},{"type":12,"linkType":13,"id":14},{"sys":22013},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22015},{"url":387,"details":22016,"fileName":393,"contentType":394},{"size":389,"image":22017},{"width":391,"height":392},{"sys":22019,"fields":22022},{"id":22020,"createdAt":22021},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":22023,"slug":22024,"articleIntro":22023,"category":22025},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[22026],{"metadata":22027,"sys":22030,"fields":22037},{"tags":22028,"concepts":22029},[],[],{"space":22031,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22033,"publishedVersion":343,"revision":62,"contentType":22035,"locale":29},{"sys":22032},{"type":12,"linkType":13,"id":14},{"sys":22034},{"id":21,"type":12,"linkType":22},{"sys":22036},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22038,"metaTitle":353,"metaDescription":354,"mainTitle":22039,"subtitle":372,"heroImage":22054,"ctaButton":395,"ctaLink":396},[352],{"data":22040,"content":22041,"nodeType":74},{},[22042,22048],{"data":22043,"content":22044,"nodeType":78},{},[22045],{"data":22046,"marks":22047,"value":364,"nodeType":82},{},[],{"data":22049,"content":22050,"nodeType":87},{},[22051],{"data":22052,"marks":22053,"value":371,"nodeType":82},{},[],{"metadata":22055,"sys":22058,"fields":22063},{"tags":22056,"concepts":22057},[],[],{"space":22059,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22061,"publishedVersion":62,"revision":44,"locale":29},{"sys":22060},{"type":12,"linkType":13,"id":14},{"sys":22062},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22064},{"url":387,"details":22065,"fileName":393,"contentType":394},{"size":389,"image":22066},{"width":391,"height":392},{"sys":22068,"fields":22071},{"id":22069,"createdAt":22070},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":22072,"slug":22073,"articleIntro":22072,"category":22074},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[22075],{"metadata":22076,"sys":22079,"fields":22086},{"tags":22077,"concepts":22078},[],[],{"space":22080,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22082,"publishedVersion":343,"revision":62,"contentType":22084,"locale":29},{"sys":22081},{"type":12,"linkType":13,"id":14},{"sys":22083},{"id":21,"type":12,"linkType":22},{"sys":22085},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22087,"metaTitle":353,"metaDescription":354,"mainTitle":22088,"subtitle":372,"heroImage":22103,"ctaButton":395,"ctaLink":396},[352],{"data":22089,"content":22090,"nodeType":74},{},[22091,22097],{"data":22092,"content":22093,"nodeType":78},{},[22094],{"data":22095,"marks":22096,"value":364,"nodeType":82},{},[],{"data":22098,"content":22099,"nodeType":87},{},[22100],{"data":22101,"marks":22102,"value":371,"nodeType":82},{},[],{"metadata":22104,"sys":22107,"fields":22112},{"tags":22105,"concepts":22106},[],[],{"space":22108,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22110,"publishedVersion":62,"revision":44,"locale":29},{"sys":22109},{"type":12,"linkType":13,"id":14},{"sys":22111},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22113},{"url":387,"details":22114,"fileName":393,"contentType":394},{"size":389,"image":22115},{"width":391,"height":392},{"sys":22117,"fields":22120},{"id":22118,"createdAt":22119},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":22121,"slug":22122,"articleIntro":22121,"category":22123},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[22124],{"metadata":22125,"sys":22128,"fields":22135},{"tags":22126,"concepts":22127},[],[],{"space":22129,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22131,"publishedVersion":343,"revision":62,"contentType":22133,"locale":29},{"sys":22130},{"type":12,"linkType":13,"id":14},{"sys":22132},{"id":21,"type":12,"linkType":22},{"sys":22134},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22136,"metaTitle":353,"metaDescription":354,"mainTitle":22137,"subtitle":372,"heroImage":22152,"ctaButton":395,"ctaLink":396},[352],{"data":22138,"content":22139,"nodeType":74},{},[22140,22146],{"data":22141,"content":22142,"nodeType":78},{},[22143],{"data":22144,"marks":22145,"value":364,"nodeType":82},{},[],{"data":22147,"content":22148,"nodeType":87},{},[22149],{"data":22150,"marks":22151,"value":371,"nodeType":82},{},[],{"metadata":22153,"sys":22156,"fields":22161},{"tags":22154,"concepts":22155},[],[],{"space":22157,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22159,"publishedVersion":62,"revision":44,"locale":29},{"sys":22158},{"type":12,"linkType":13,"id":14},{"sys":22160},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22162},{"url":387,"details":22163,"fileName":393,"contentType":394},{"size":389,"image":22164},{"width":391,"height":392},{"sys":22166,"fields":22169},{"id":22167,"createdAt":22168},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":22170,"slug":22171,"articleIntro":22170,"category":22172},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[22173],{"metadata":22174,"sys":22177,"fields":22184},{"tags":22175,"concepts":22176},[],[],{"space":22178,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22180,"publishedVersion":343,"revision":62,"contentType":22182,"locale":29},{"sys":22179},{"type":12,"linkType":13,"id":14},{"sys":22181},{"id":21,"type":12,"linkType":22},{"sys":22183},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22185,"metaTitle":353,"metaDescription":354,"mainTitle":22186,"subtitle":372,"heroImage":22201,"ctaButton":395,"ctaLink":396},[352],{"data":22187,"content":22188,"nodeType":74},{},[22189,22195],{"data":22190,"content":22191,"nodeType":78},{},[22192],{"data":22193,"marks":22194,"value":364,"nodeType":82},{},[],{"data":22196,"content":22197,"nodeType":87},{},[22198],{"data":22199,"marks":22200,"value":371,"nodeType":82},{},[],{"metadata":22202,"sys":22205,"fields":22210},{"tags":22203,"concepts":22204},[],[],{"space":22206,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22208,"publishedVersion":62,"revision":44,"locale":29},{"sys":22207},{"type":12,"linkType":13,"id":14},{"sys":22209},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22211},{"url":387,"details":22212,"fileName":393,"contentType":394},{"size":389,"image":22213},{"width":391,"height":392},{"sys":22215,"fields":22218},{"id":22216,"createdAt":22217},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":22219,"slug":22220,"articleIntro":-1,"category":22221},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[22222],{"metadata":22223,"sys":22226,"fields":22233},{"tags":22224,"concepts":22225},[],[],{"space":22227,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22229,"publishedVersion":343,"revision":62,"contentType":22231,"locale":29},{"sys":22228},{"type":12,"linkType":13,"id":14},{"sys":22230},{"id":21,"type":12,"linkType":22},{"sys":22232},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22234,"metaTitle":353,"metaDescription":354,"mainTitle":22235,"subtitle":372,"heroImage":22250,"ctaButton":395,"ctaLink":396},[352],{"data":22236,"content":22237,"nodeType":74},{},[22238,22244],{"data":22239,"content":22240,"nodeType":78},{},[22241],{"data":22242,"marks":22243,"value":364,"nodeType":82},{},[],{"data":22245,"content":22246,"nodeType":87},{},[22247],{"data":22248,"marks":22249,"value":371,"nodeType":82},{},[],{"metadata":22251,"sys":22254,"fields":22259},{"tags":22252,"concepts":22253},[],[],{"space":22255,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22257,"publishedVersion":62,"revision":44,"locale":29},{"sys":22256},{"type":12,"linkType":13,"id":14},{"sys":22258},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22260},{"url":387,"details":22261,"fileName":393,"contentType":394},{"size":389,"image":22262},{"width":391,"height":392},{"sys":22264,"fields":22267},{"id":22265,"createdAt":22266},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":22268,"slug":22269,"articleIntro":22268,"category":22270},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[22271],{"metadata":22272,"sys":22275,"fields":22282},{"tags":22273,"concepts":22274},[],[],{"space":22276,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22278,"publishedVersion":343,"revision":62,"contentType":22280,"locale":29},{"sys":22277},{"type":12,"linkType":13,"id":14},{"sys":22279},{"id":21,"type":12,"linkType":22},{"sys":22281},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22283,"metaTitle":353,"metaDescription":354,"mainTitle":22284,"subtitle":372,"heroImage":22299,"ctaButton":395,"ctaLink":396},[352],{"data":22285,"content":22286,"nodeType":74},{},[22287,22293],{"data":22288,"content":22289,"nodeType":78},{},[22290],{"data":22291,"marks":22292,"value":364,"nodeType":82},{},[],{"data":22294,"content":22295,"nodeType":87},{},[22296],{"data":22297,"marks":22298,"value":371,"nodeType":82},{},[],{"metadata":22300,"sys":22303,"fields":22308},{"tags":22301,"concepts":22302},[],[],{"space":22304,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22306,"publishedVersion":62,"revision":44,"locale":29},{"sys":22305},{"type":12,"linkType":13,"id":14},{"sys":22307},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22309},{"url":387,"details":22310,"fileName":393,"contentType":394},{"size":389,"image":22311},{"width":391,"height":392},{"sys":22313,"fields":22316},{"id":22314,"createdAt":22315},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":22317,"slug":22318,"articleIntro":22319,"category":22320},"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.",[22321],{"metadata":22322,"sys":22325,"fields":22332},{"tags":22323,"concepts":22324},[],[],{"space":22326,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22328,"publishedVersion":343,"revision":62,"contentType":22330,"locale":29},{"sys":22327},{"type":12,"linkType":13,"id":14},{"sys":22329},{"id":21,"type":12,"linkType":22},{"sys":22331},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22333,"metaTitle":353,"metaDescription":354,"mainTitle":22334,"subtitle":372,"heroImage":22349,"ctaButton":395,"ctaLink":396},[352],{"data":22335,"content":22336,"nodeType":74},{},[22337,22343],{"data":22338,"content":22339,"nodeType":78},{},[22340],{"data":22341,"marks":22342,"value":364,"nodeType":82},{},[],{"data":22344,"content":22345,"nodeType":87},{},[22346],{"data":22347,"marks":22348,"value":371,"nodeType":82},{},[],{"metadata":22350,"sys":22353,"fields":22358},{"tags":22351,"concepts":22352},[],[],{"space":22354,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22356,"publishedVersion":62,"revision":44,"locale":29},{"sys":22355},{"type":12,"linkType":13,"id":14},{"sys":22357},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22359},{"url":387,"details":22360,"fileName":393,"contentType":394},{"size":389,"image":22361},{"width":391,"height":392},{"sys":22363,"fields":22366},{"id":22364,"createdAt":22365},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":22367,"slug":22368,"articleIntro":22367,"category":22369},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[22370],{"metadata":22371,"sys":22374,"fields":22381},{"tags":22372,"concepts":22373},[],[],{"space":22375,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22377,"publishedVersion":343,"revision":62,"contentType":22379,"locale":29},{"sys":22376},{"type":12,"linkType":13,"id":14},{"sys":22378},{"id":21,"type":12,"linkType":22},{"sys":22380},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22382,"metaTitle":353,"metaDescription":354,"mainTitle":22383,"subtitle":372,"heroImage":22398,"ctaButton":395,"ctaLink":396},[352],{"data":22384,"content":22385,"nodeType":74},{},[22386,22392],{"data":22387,"content":22388,"nodeType":78},{},[22389],{"data":22390,"marks":22391,"value":364,"nodeType":82},{},[],{"data":22393,"content":22394,"nodeType":87},{},[22395],{"data":22396,"marks":22397,"value":371,"nodeType":82},{},[],{"metadata":22399,"sys":22402,"fields":22407},{"tags":22400,"concepts":22401},[],[],{"space":22403,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22405,"publishedVersion":62,"revision":44,"locale":29},{"sys":22404},{"type":12,"linkType":13,"id":14},{"sys":22406},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22408},{"url":387,"details":22409,"fileName":393,"contentType":394},{"size":389,"image":22410},{"width":391,"height":392},{"sys":22412,"fields":22415},{"id":22413,"createdAt":22414},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":22416,"slug":22417,"articleIntro":22416,"category":22418},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[22419],{"metadata":22420,"sys":22423,"fields":22430},{"tags":22421,"concepts":22422},[],[],{"space":22424,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22426,"publishedVersion":343,"revision":62,"contentType":22428,"locale":29},{"sys":22425},{"type":12,"linkType":13,"id":14},{"sys":22427},{"id":21,"type":12,"linkType":22},{"sys":22429},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22431,"metaTitle":353,"metaDescription":354,"mainTitle":22432,"subtitle":372,"heroImage":22447,"ctaButton":395,"ctaLink":396},[352],{"data":22433,"content":22434,"nodeType":74},{},[22435,22441],{"data":22436,"content":22437,"nodeType":78},{},[22438],{"data":22439,"marks":22440,"value":364,"nodeType":82},{},[],{"data":22442,"content":22443,"nodeType":87},{},[22444],{"data":22445,"marks":22446,"value":371,"nodeType":82},{},[],{"metadata":22448,"sys":22451,"fields":22456},{"tags":22449,"concepts":22450},[],[],{"space":22452,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22454,"publishedVersion":62,"revision":44,"locale":29},{"sys":22453},{"type":12,"linkType":13,"id":14},{"sys":22455},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22457},{"url":387,"details":22458,"fileName":393,"contentType":394},{"size":389,"image":22459},{"width":391,"height":392},{"sys":22461,"fields":22464},{"id":22462,"createdAt":22463},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":22465,"slug":22466,"articleIntro":22465,"category":22467},"Compte 6026 - Emballages","compte-6026-emballages",[22468],{"metadata":22469,"sys":22472,"fields":22479},{"tags":22470,"concepts":22471},[],[],{"space":22473,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22475,"publishedVersion":343,"revision":62,"contentType":22477,"locale":29},{"sys":22474},{"type":12,"linkType":13,"id":14},{"sys":22476},{"id":21,"type":12,"linkType":22},{"sys":22478},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22480,"metaTitle":353,"metaDescription":354,"mainTitle":22481,"subtitle":372,"heroImage":22496,"ctaButton":395,"ctaLink":396},[352],{"data":22482,"content":22483,"nodeType":74},{},[22484,22490],{"data":22485,"content":22486,"nodeType":78},{},[22487],{"data":22488,"marks":22489,"value":364,"nodeType":82},{},[],{"data":22491,"content":22492,"nodeType":87},{},[22493],{"data":22494,"marks":22495,"value":371,"nodeType":82},{},[],{"metadata":22497,"sys":22500,"fields":22505},{"tags":22498,"concepts":22499},[],[],{"space":22501,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22503,"publishedVersion":62,"revision":44,"locale":29},{"sys":22502},{"type":12,"linkType":13,"id":14},{"sys":22504},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22506},{"url":387,"details":22507,"fileName":393,"contentType":394},{"size":389,"image":22508},{"width":391,"height":392},{"sys":22510,"fields":22513},{"id":22511,"createdAt":22512},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":22514,"slug":22515,"articleIntro":22514,"category":22516},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[22517],{"metadata":22518,"sys":22521,"fields":22528},{"tags":22519,"concepts":22520},[],[],{"space":22522,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22524,"publishedVersion":343,"revision":62,"contentType":22526,"locale":29},{"sys":22523},{"type":12,"linkType":13,"id":14},{"sys":22525},{"id":21,"type":12,"linkType":22},{"sys":22527},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22529,"metaTitle":353,"metaDescription":354,"mainTitle":22530,"subtitle":372,"heroImage":22545,"ctaButton":395,"ctaLink":396},[352],{"data":22531,"content":22532,"nodeType":74},{},[22533,22539],{"data":22534,"content":22535,"nodeType":78},{},[22536],{"data":22537,"marks":22538,"value":364,"nodeType":82},{},[],{"data":22540,"content":22541,"nodeType":87},{},[22542],{"data":22543,"marks":22544,"value":371,"nodeType":82},{},[],{"metadata":22546,"sys":22549,"fields":22554},{"tags":22547,"concepts":22548},[],[],{"space":22550,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22552,"publishedVersion":62,"revision":44,"locale":29},{"sys":22551},{"type":12,"linkType":13,"id":14},{"sys":22553},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22555},{"url":387,"details":22556,"fileName":393,"contentType":394},{"size":389,"image":22557},{"width":391,"height":392},{"sys":22559,"fields":22562},{"id":22560,"createdAt":22561},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":22563,"slug":22564,"articleIntro":-1,"category":22565},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[22566],{"metadata":22567,"sys":22570,"fields":22577},{"tags":22568,"concepts":22569},[],[],{"space":22571,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22573,"publishedVersion":343,"revision":62,"contentType":22575,"locale":29},{"sys":22572},{"type":12,"linkType":13,"id":14},{"sys":22574},{"id":21,"type":12,"linkType":22},{"sys":22576},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22578,"metaTitle":353,"metaDescription":354,"mainTitle":22579,"subtitle":372,"heroImage":22594,"ctaButton":395,"ctaLink":396},[352],{"data":22580,"content":22581,"nodeType":74},{},[22582,22588],{"data":22583,"content":22584,"nodeType":78},{},[22585],{"data":22586,"marks":22587,"value":364,"nodeType":82},{},[],{"data":22589,"content":22590,"nodeType":87},{},[22591],{"data":22592,"marks":22593,"value":371,"nodeType":82},{},[],{"metadata":22595,"sys":22598,"fields":22603},{"tags":22596,"concepts":22597},[],[],{"space":22599,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22601,"publishedVersion":62,"revision":44,"locale":29},{"sys":22600},{"type":12,"linkType":13,"id":14},{"sys":22602},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22604},{"url":387,"details":22605,"fileName":393,"contentType":394},{"size":389,"image":22606},{"width":391,"height":392},{"sys":22608,"fields":22611},{"id":22609,"createdAt":22610},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":22612,"slug":22613,"articleIntro":22612,"category":22614},"6331 - Versement de transport","compte-6331-versement-de-transport",[22615],{"metadata":22616,"sys":22619,"fields":22626},{"tags":22617,"concepts":22618},[],[],{"space":22620,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22622,"publishedVersion":343,"revision":62,"contentType":22624,"locale":29},{"sys":22621},{"type":12,"linkType":13,"id":14},{"sys":22623},{"id":21,"type":12,"linkType":22},{"sys":22625},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22627,"metaTitle":353,"metaDescription":354,"mainTitle":22628,"subtitle":372,"heroImage":22643,"ctaButton":395,"ctaLink":396},[352],{"data":22629,"content":22630,"nodeType":74},{},[22631,22637],{"data":22632,"content":22633,"nodeType":78},{},[22634],{"data":22635,"marks":22636,"value":364,"nodeType":82},{},[],{"data":22638,"content":22639,"nodeType":87},{},[22640],{"data":22641,"marks":22642,"value":371,"nodeType":82},{},[],{"metadata":22644,"sys":22647,"fields":22652},{"tags":22645,"concepts":22646},[],[],{"space":22648,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22650,"publishedVersion":62,"revision":44,"locale":29},{"sys":22649},{"type":12,"linkType":13,"id":14},{"sys":22651},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22653},{"url":387,"details":22654,"fileName":393,"contentType":394},{"size":389,"image":22655},{"width":391,"height":392},{"sys":22657,"fields":22660},{"id":22658,"createdAt":22659},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":22661,"slug":22662,"articleIntro":22661,"category":22663},"274 - Prêts","compte-274-prets",[22664],{"metadata":22665,"sys":22668,"fields":22675},{"tags":22666,"concepts":22667},[],[],{"space":22669,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22671,"publishedVersion":343,"revision":62,"contentType":22673,"locale":29},{"sys":22670},{"type":12,"linkType":13,"id":14},{"sys":22672},{"id":21,"type":12,"linkType":22},{"sys":22674},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22676,"metaTitle":353,"metaDescription":354,"mainTitle":22677,"subtitle":372,"heroImage":22692,"ctaButton":395,"ctaLink":396},[352],{"data":22678,"content":22679,"nodeType":74},{},[22680,22686],{"data":22681,"content":22682,"nodeType":78},{},[22683],{"data":22684,"marks":22685,"value":364,"nodeType":82},{},[],{"data":22687,"content":22688,"nodeType":87},{},[22689],{"data":22690,"marks":22691,"value":371,"nodeType":82},{},[],{"metadata":22693,"sys":22696,"fields":22701},{"tags":22694,"concepts":22695},[],[],{"space":22697,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22699,"publishedVersion":62,"revision":44,"locale":29},{"sys":22698},{"type":12,"linkType":13,"id":14},{"sys":22700},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22702},{"url":387,"details":22703,"fileName":393,"contentType":394},{"size":389,"image":22704},{"width":391,"height":392},{"sys":22706,"fields":22709},{"id":22707,"createdAt":22708},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":22710,"slug":22711,"articleIntro":22710,"category":22712},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[22713],{"metadata":22714,"sys":22717,"fields":22724},{"tags":22715,"concepts":22716},[],[],{"space":22718,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22720,"publishedVersion":343,"revision":62,"contentType":22722,"locale":29},{"sys":22719},{"type":12,"linkType":13,"id":14},{"sys":22721},{"id":21,"type":12,"linkType":22},{"sys":22723},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22725,"metaTitle":353,"metaDescription":354,"mainTitle":22726,"subtitle":372,"heroImage":22741,"ctaButton":395,"ctaLink":396},[352],{"data":22727,"content":22728,"nodeType":74},{},[22729,22735],{"data":22730,"content":22731,"nodeType":78},{},[22732],{"data":22733,"marks":22734,"value":364,"nodeType":82},{},[],{"data":22736,"content":22737,"nodeType":87},{},[22738],{"data":22739,"marks":22740,"value":371,"nodeType":82},{},[],{"metadata":22742,"sys":22745,"fields":22750},{"tags":22743,"concepts":22744},[],[],{"space":22746,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22748,"publishedVersion":62,"revision":44,"locale":29},{"sys":22747},{"type":12,"linkType":13,"id":14},{"sys":22749},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22751},{"url":387,"details":22752,"fileName":393,"contentType":394},{"size":389,"image":22753},{"width":391,"height":392},{"sys":22755,"fields":22758},{"id":22756,"createdAt":22757},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":22759,"slug":22760,"articleIntro":-1,"category":22761},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[22762],{"metadata":22763,"sys":22766,"fields":22773},{"tags":22764,"concepts":22765},[],[],{"space":22767,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22769,"publishedVersion":343,"revision":62,"contentType":22771,"locale":29},{"sys":22768},{"type":12,"linkType":13,"id":14},{"sys":22770},{"id":21,"type":12,"linkType":22},{"sys":22772},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22774,"metaTitle":353,"metaDescription":354,"mainTitle":22775,"subtitle":372,"heroImage":22790,"ctaButton":395,"ctaLink":396},[352],{"data":22776,"content":22777,"nodeType":74},{},[22778,22784],{"data":22779,"content":22780,"nodeType":78},{},[22781],{"data":22782,"marks":22783,"value":364,"nodeType":82},{},[],{"data":22785,"content":22786,"nodeType":87},{},[22787],{"data":22788,"marks":22789,"value":371,"nodeType":82},{},[],{"metadata":22791,"sys":22794,"fields":22799},{"tags":22792,"concepts":22793},[],[],{"space":22795,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22797,"publishedVersion":62,"revision":44,"locale":29},{"sys":22796},{"type":12,"linkType":13,"id":14},{"sys":22798},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22800},{"url":387,"details":22801,"fileName":393,"contentType":394},{"size":389,"image":22802},{"width":391,"height":392},{"sys":22804,"fields":22807},{"id":22805,"createdAt":22806},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":22808,"slug":22809,"articleIntro":22808,"category":22810},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[22811],{"metadata":22812,"sys":22815,"fields":22822},{"tags":22813,"concepts":22814},[],[],{"space":22816,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22818,"publishedVersion":343,"revision":62,"contentType":22820,"locale":29},{"sys":22817},{"type":12,"linkType":13,"id":14},{"sys":22819},{"id":21,"type":12,"linkType":22},{"sys":22821},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22823,"metaTitle":353,"metaDescription":354,"mainTitle":22824,"subtitle":372,"heroImage":22839,"ctaButton":395,"ctaLink":396},[352],{"data":22825,"content":22826,"nodeType":74},{},[22827,22833],{"data":22828,"content":22829,"nodeType":78},{},[22830],{"data":22831,"marks":22832,"value":364,"nodeType":82},{},[],{"data":22834,"content":22835,"nodeType":87},{},[22836],{"data":22837,"marks":22838,"value":371,"nodeType":82},{},[],{"metadata":22840,"sys":22843,"fields":22848},{"tags":22841,"concepts":22842},[],[],{"space":22844,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22846,"publishedVersion":62,"revision":44,"locale":29},{"sys":22845},{"type":12,"linkType":13,"id":14},{"sys":22847},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22849},{"url":387,"details":22850,"fileName":393,"contentType":394},{"size":389,"image":22851},{"width":391,"height":392},{"sys":22853,"fields":22856},{"id":22854,"createdAt":22855},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":22857,"slug":22858,"articleIntro":-1,"category":22859},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[22860],{"metadata":22861,"sys":22864,"fields":22871},{"tags":22862,"concepts":22863},[],[],{"space":22865,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22867,"publishedVersion":343,"revision":62,"contentType":22869,"locale":29},{"sys":22866},{"type":12,"linkType":13,"id":14},{"sys":22868},{"id":21,"type":12,"linkType":22},{"sys":22870},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22872,"metaTitle":353,"metaDescription":354,"mainTitle":22873,"subtitle":372,"heroImage":22888,"ctaButton":395,"ctaLink":396},[352],{"data":22874,"content":22875,"nodeType":74},{},[22876,22882],{"data":22877,"content":22878,"nodeType":78},{},[22879],{"data":22880,"marks":22881,"value":364,"nodeType":82},{},[],{"data":22883,"content":22884,"nodeType":87},{},[22885],{"data":22886,"marks":22887,"value":371,"nodeType":82},{},[],{"metadata":22889,"sys":22892,"fields":22897},{"tags":22890,"concepts":22891},[],[],{"space":22893,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22895,"publishedVersion":62,"revision":44,"locale":29},{"sys":22894},{"type":12,"linkType":13,"id":14},{"sys":22896},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22898},{"url":387,"details":22899,"fileName":393,"contentType":394},{"size":389,"image":22900},{"width":391,"height":392},{"sys":22902,"fields":22905},{"id":22903,"createdAt":22904},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":22906,"slug":22907,"articleIntro":22906,"category":22908},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[22909],{"metadata":22910,"sys":22913,"fields":22920},{"tags":22911,"concepts":22912},[],[],{"space":22914,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22916,"publishedVersion":343,"revision":62,"contentType":22918,"locale":29},{"sys":22915},{"type":12,"linkType":13,"id":14},{"sys":22917},{"id":21,"type":12,"linkType":22},{"sys":22919},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22921,"metaTitle":353,"metaDescription":354,"mainTitle":22922,"subtitle":372,"heroImage":22937,"ctaButton":395,"ctaLink":396},[352],{"data":22923,"content":22924,"nodeType":74},{},[22925,22931],{"data":22926,"content":22927,"nodeType":78},{},[22928],{"data":22929,"marks":22930,"value":364,"nodeType":82},{},[],{"data":22932,"content":22933,"nodeType":87},{},[22934],{"data":22935,"marks":22936,"value":371,"nodeType":82},{},[],{"metadata":22938,"sys":22941,"fields":22946},{"tags":22939,"concepts":22940},[],[],{"space":22942,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22944,"publishedVersion":62,"revision":44,"locale":29},{"sys":22943},{"type":12,"linkType":13,"id":14},{"sys":22945},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22947},{"url":387,"details":22948,"fileName":393,"contentType":394},{"size":389,"image":22949},{"width":391,"height":392},{"sys":22951,"fields":22954},{"id":22952,"createdAt":22953},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":22955,"slug":22956,"articleIntro":22955,"category":22957},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[22958],{"metadata":22959,"sys":22962,"fields":22969},{"tags":22960,"concepts":22961},[],[],{"space":22963,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":22965,"publishedVersion":343,"revision":62,"contentType":22967,"locale":29},{"sys":22964},{"type":12,"linkType":13,"id":14},{"sys":22966},{"id":21,"type":12,"linkType":22},{"sys":22968},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":22970,"metaTitle":353,"metaDescription":354,"mainTitle":22971,"subtitle":372,"heroImage":22986,"ctaButton":395,"ctaLink":396},[352],{"data":22972,"content":22973,"nodeType":74},{},[22974,22980],{"data":22975,"content":22976,"nodeType":78},{},[22977],{"data":22978,"marks":22979,"value":364,"nodeType":82},{},[],{"data":22981,"content":22982,"nodeType":87},{},[22983],{"data":22984,"marks":22985,"value":371,"nodeType":82},{},[],{"metadata":22987,"sys":22990,"fields":22995},{"tags":22988,"concepts":22989},[],[],{"space":22991,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":22993,"publishedVersion":62,"revision":44,"locale":29},{"sys":22992},{"type":12,"linkType":13,"id":14},{"sys":22994},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":22996},{"url":387,"details":22997,"fileName":393,"contentType":394},{"size":389,"image":22998},{"width":391,"height":392},{"sys":23000,"fields":23003},{"id":23001,"createdAt":23002},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":23004,"slug":23005,"articleIntro":23004,"category":23006},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[23007],{"metadata":23008,"sys":23011,"fields":23018},{"tags":23009,"concepts":23010},[],[],{"space":23012,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23014,"publishedVersion":343,"revision":62,"contentType":23016,"locale":29},{"sys":23013},{"type":12,"linkType":13,"id":14},{"sys":23015},{"id":21,"type":12,"linkType":22},{"sys":23017},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23019,"metaTitle":353,"metaDescription":354,"mainTitle":23020,"subtitle":372,"heroImage":23035,"ctaButton":395,"ctaLink":396},[352],{"data":23021,"content":23022,"nodeType":74},{},[23023,23029],{"data":23024,"content":23025,"nodeType":78},{},[23026],{"data":23027,"marks":23028,"value":364,"nodeType":82},{},[],{"data":23030,"content":23031,"nodeType":87},{},[23032],{"data":23033,"marks":23034,"value":371,"nodeType":82},{},[],{"metadata":23036,"sys":23039,"fields":23044},{"tags":23037,"concepts":23038},[],[],{"space":23040,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23042,"publishedVersion":62,"revision":44,"locale":29},{"sys":23041},{"type":12,"linkType":13,"id":14},{"sys":23043},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23045},{"url":387,"details":23046,"fileName":393,"contentType":394},{"size":389,"image":23047},{"width":391,"height":392},{"sys":23049,"fields":23052},{"id":23050,"createdAt":23051},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":23053,"slug":23054,"articleIntro":23053,"category":23055},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[23056],{"metadata":23057,"sys":23060,"fields":23067},{"tags":23058,"concepts":23059},[],[],{"space":23061,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23063,"publishedVersion":343,"revision":62,"contentType":23065,"locale":29},{"sys":23062},{"type":12,"linkType":13,"id":14},{"sys":23064},{"id":21,"type":12,"linkType":22},{"sys":23066},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23068,"metaTitle":353,"metaDescription":354,"mainTitle":23069,"subtitle":372,"heroImage":23084,"ctaButton":395,"ctaLink":396},[352],{"data":23070,"content":23071,"nodeType":74},{},[23072,23078],{"data":23073,"content":23074,"nodeType":78},{},[23075],{"data":23076,"marks":23077,"value":364,"nodeType":82},{},[],{"data":23079,"content":23080,"nodeType":87},{},[23081],{"data":23082,"marks":23083,"value":371,"nodeType":82},{},[],{"metadata":23085,"sys":23088,"fields":23093},{"tags":23086,"concepts":23087},[],[],{"space":23089,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23091,"publishedVersion":62,"revision":44,"locale":29},{"sys":23090},{"type":12,"linkType":13,"id":14},{"sys":23092},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23094},{"url":387,"details":23095,"fileName":393,"contentType":394},{"size":389,"image":23096},{"width":391,"height":392},{"sys":23098,"fields":23101},{"id":23099,"createdAt":23100},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":23102,"slug":23103,"articleIntro":23102,"category":23104},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[23105],{"metadata":23106,"sys":23109,"fields":23116},{"tags":23107,"concepts":23108},[],[],{"space":23110,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23112,"publishedVersion":343,"revision":62,"contentType":23114,"locale":29},{"sys":23111},{"type":12,"linkType":13,"id":14},{"sys":23113},{"id":21,"type":12,"linkType":22},{"sys":23115},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23117,"metaTitle":353,"metaDescription":354,"mainTitle":23118,"subtitle":372,"heroImage":23133,"ctaButton":395,"ctaLink":396},[352],{"data":23119,"content":23120,"nodeType":74},{},[23121,23127],{"data":23122,"content":23123,"nodeType":78},{},[23124],{"data":23125,"marks":23126,"value":364,"nodeType":82},{},[],{"data":23128,"content":23129,"nodeType":87},{},[23130],{"data":23131,"marks":23132,"value":371,"nodeType":82},{},[],{"metadata":23134,"sys":23137,"fields":23142},{"tags":23135,"concepts":23136},[],[],{"space":23138,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23140,"publishedVersion":62,"revision":44,"locale":29},{"sys":23139},{"type":12,"linkType":13,"id":14},{"sys":23141},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23143},{"url":387,"details":23144,"fileName":393,"contentType":394},{"size":389,"image":23145},{"width":391,"height":392},{"sys":23147,"fields":23150},{"id":23148,"createdAt":23149},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":23151,"slug":23152,"articleIntro":-1,"category":23153},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[23154],{"metadata":23155,"sys":23158,"fields":23165},{"tags":23156,"concepts":23157},[],[],{"space":23159,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23161,"publishedVersion":343,"revision":62,"contentType":23163,"locale":29},{"sys":23160},{"type":12,"linkType":13,"id":14},{"sys":23162},{"id":21,"type":12,"linkType":22},{"sys":23164},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23166,"metaTitle":353,"metaDescription":354,"mainTitle":23167,"subtitle":372,"heroImage":23182,"ctaButton":395,"ctaLink":396},[352],{"data":23168,"content":23169,"nodeType":74},{},[23170,23176],{"data":23171,"content":23172,"nodeType":78},{},[23173],{"data":23174,"marks":23175,"value":364,"nodeType":82},{},[],{"data":23177,"content":23178,"nodeType":87},{},[23179],{"data":23180,"marks":23181,"value":371,"nodeType":82},{},[],{"metadata":23183,"sys":23186,"fields":23191},{"tags":23184,"concepts":23185},[],[],{"space":23187,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23189,"publishedVersion":62,"revision":44,"locale":29},{"sys":23188},{"type":12,"linkType":13,"id":14},{"sys":23190},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23192},{"url":387,"details":23193,"fileName":393,"contentType":394},{"size":389,"image":23194},{"width":391,"height":392},{"sys":23196,"fields":23199},{"id":23197,"createdAt":23198},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":23200,"slug":23201,"articleIntro":-1,"category":23202},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[23203],{"metadata":23204,"sys":23207,"fields":23214},{"tags":23205,"concepts":23206},[],[],{"space":23208,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23210,"publishedVersion":343,"revision":62,"contentType":23212,"locale":29},{"sys":23209},{"type":12,"linkType":13,"id":14},{"sys":23211},{"id":21,"type":12,"linkType":22},{"sys":23213},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23215,"metaTitle":353,"metaDescription":354,"mainTitle":23216,"subtitle":372,"heroImage":23231,"ctaButton":395,"ctaLink":396},[352],{"data":23217,"content":23218,"nodeType":74},{},[23219,23225],{"data":23220,"content":23221,"nodeType":78},{},[23222],{"data":23223,"marks":23224,"value":364,"nodeType":82},{},[],{"data":23226,"content":23227,"nodeType":87},{},[23228],{"data":23229,"marks":23230,"value":371,"nodeType":82},{},[],{"metadata":23232,"sys":23235,"fields":23240},{"tags":23233,"concepts":23234},[],[],{"space":23236,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23238,"publishedVersion":62,"revision":44,"locale":29},{"sys":23237},{"type":12,"linkType":13,"id":14},{"sys":23239},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23241},{"url":387,"details":23242,"fileName":393,"contentType":394},{"size":389,"image":23243},{"width":391,"height":392},{"sys":23245,"fields":23248},{"id":23246,"createdAt":23247},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":23249,"slug":23250,"articleIntro":23249,"category":23251},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[23252],{"metadata":23253,"sys":23256,"fields":23263},{"tags":23254,"concepts":23255},[],[],{"space":23257,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23259,"publishedVersion":343,"revision":62,"contentType":23261,"locale":29},{"sys":23258},{"type":12,"linkType":13,"id":14},{"sys":23260},{"id":21,"type":12,"linkType":22},{"sys":23262},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23264,"metaTitle":353,"metaDescription":354,"mainTitle":23265,"subtitle":372,"heroImage":23280,"ctaButton":395,"ctaLink":396},[352],{"data":23266,"content":23267,"nodeType":74},{},[23268,23274],{"data":23269,"content":23270,"nodeType":78},{},[23271],{"data":23272,"marks":23273,"value":364,"nodeType":82},{},[],{"data":23275,"content":23276,"nodeType":87},{},[23277],{"data":23278,"marks":23279,"value":371,"nodeType":82},{},[],{"metadata":23281,"sys":23284,"fields":23289},{"tags":23282,"concepts":23283},[],[],{"space":23285,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23287,"publishedVersion":62,"revision":44,"locale":29},{"sys":23286},{"type":12,"linkType":13,"id":14},{"sys":23288},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23290},{"url":387,"details":23291,"fileName":393,"contentType":394},{"size":389,"image":23292},{"width":391,"height":392},{"sys":23294,"fields":23297},{"id":23295,"createdAt":23296},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":23298,"slug":23299,"articleIntro":23298,"category":23300},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[23301],{"metadata":23302,"sys":23305,"fields":23312},{"tags":23303,"concepts":23304},[],[],{"space":23306,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23308,"publishedVersion":343,"revision":62,"contentType":23310,"locale":29},{"sys":23307},{"type":12,"linkType":13,"id":14},{"sys":23309},{"id":21,"type":12,"linkType":22},{"sys":23311},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23313,"metaTitle":353,"metaDescription":354,"mainTitle":23314,"subtitle":372,"heroImage":23329,"ctaButton":395,"ctaLink":396},[352],{"data":23315,"content":23316,"nodeType":74},{},[23317,23323],{"data":23318,"content":23319,"nodeType":78},{},[23320],{"data":23321,"marks":23322,"value":364,"nodeType":82},{},[],{"data":23324,"content":23325,"nodeType":87},{},[23326],{"data":23327,"marks":23328,"value":371,"nodeType":82},{},[],{"metadata":23330,"sys":23333,"fields":23338},{"tags":23331,"concepts":23332},[],[],{"space":23334,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23336,"publishedVersion":62,"revision":44,"locale":29},{"sys":23335},{"type":12,"linkType":13,"id":14},{"sys":23337},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23339},{"url":387,"details":23340,"fileName":393,"contentType":394},{"size":389,"image":23341},{"width":391,"height":392},{"sys":23343,"fields":23346},{"id":23344,"createdAt":23345},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":23347,"slug":23348,"articleIntro":23347,"category":23349},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[23350],{"metadata":23351,"sys":23354,"fields":23361},{"tags":23352,"concepts":23353},[],[],{"space":23355,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23357,"publishedVersion":343,"revision":62,"contentType":23359,"locale":29},{"sys":23356},{"type":12,"linkType":13,"id":14},{"sys":23358},{"id":21,"type":12,"linkType":22},{"sys":23360},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23362,"metaTitle":353,"metaDescription":354,"mainTitle":23363,"subtitle":372,"heroImage":23378,"ctaButton":395,"ctaLink":396},[352],{"data":23364,"content":23365,"nodeType":74},{},[23366,23372],{"data":23367,"content":23368,"nodeType":78},{},[23369],{"data":23370,"marks":23371,"value":364,"nodeType":82},{},[],{"data":23373,"content":23374,"nodeType":87},{},[23375],{"data":23376,"marks":23377,"value":371,"nodeType":82},{},[],{"metadata":23379,"sys":23382,"fields":23387},{"tags":23380,"concepts":23381},[],[],{"space":23383,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23385,"publishedVersion":62,"revision":44,"locale":29},{"sys":23384},{"type":12,"linkType":13,"id":14},{"sys":23386},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23388},{"url":387,"details":23389,"fileName":393,"contentType":394},{"size":389,"image":23390},{"width":391,"height":392},{"sys":23392,"fields":23395},{"id":23393,"createdAt":23394},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":23396,"slug":23397,"articleIntro":23396,"category":23398},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[23399],{"metadata":23400,"sys":23403,"fields":23410},{"tags":23401,"concepts":23402},[],[],{"space":23404,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23406,"publishedVersion":343,"revision":62,"contentType":23408,"locale":29},{"sys":23405},{"type":12,"linkType":13,"id":14},{"sys":23407},{"id":21,"type":12,"linkType":22},{"sys":23409},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23411,"metaTitle":353,"metaDescription":354,"mainTitle":23412,"subtitle":372,"heroImage":23427,"ctaButton":395,"ctaLink":396},[352],{"data":23413,"content":23414,"nodeType":74},{},[23415,23421],{"data":23416,"content":23417,"nodeType":78},{},[23418],{"data":23419,"marks":23420,"value":364,"nodeType":82},{},[],{"data":23422,"content":23423,"nodeType":87},{},[23424],{"data":23425,"marks":23426,"value":371,"nodeType":82},{},[],{"metadata":23428,"sys":23431,"fields":23436},{"tags":23429,"concepts":23430},[],[],{"space":23432,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23434,"publishedVersion":62,"revision":44,"locale":29},{"sys":23433},{"type":12,"linkType":13,"id":14},{"sys":23435},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23437},{"url":387,"details":23438,"fileName":393,"contentType":394},{"size":389,"image":23439},{"width":391,"height":392},{"sys":23441,"fields":23444},{"id":23442,"createdAt":23443},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":23445,"slug":23446,"articleIntro":23445,"category":23447},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[23448],{"metadata":23449,"sys":23452,"fields":23459},{"tags":23450,"concepts":23451},[],[],{"space":23453,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23455,"publishedVersion":343,"revision":62,"contentType":23457,"locale":29},{"sys":23454},{"type":12,"linkType":13,"id":14},{"sys":23456},{"id":21,"type":12,"linkType":22},{"sys":23458},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23460,"metaTitle":353,"metaDescription":354,"mainTitle":23461,"subtitle":372,"heroImage":23476,"ctaButton":395,"ctaLink":396},[352],{"data":23462,"content":23463,"nodeType":74},{},[23464,23470],{"data":23465,"content":23466,"nodeType":78},{},[23467],{"data":23468,"marks":23469,"value":364,"nodeType":82},{},[],{"data":23471,"content":23472,"nodeType":87},{},[23473],{"data":23474,"marks":23475,"value":371,"nodeType":82},{},[],{"metadata":23477,"sys":23480,"fields":23485},{"tags":23478,"concepts":23479},[],[],{"space":23481,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23483,"publishedVersion":62,"revision":44,"locale":29},{"sys":23482},{"type":12,"linkType":13,"id":14},{"sys":23484},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23486},{"url":387,"details":23487,"fileName":393,"contentType":394},{"size":389,"image":23488},{"width":391,"height":392},{"sys":23490,"fields":23493},{"id":23491,"createdAt":23492},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":23494,"slug":23495,"articleIntro":23494,"category":23496},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[23497],{"metadata":23498,"sys":23501,"fields":23508},{"tags":23499,"concepts":23500},[],[],{"space":23502,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23504,"publishedVersion":343,"revision":62,"contentType":23506,"locale":29},{"sys":23503},{"type":12,"linkType":13,"id":14},{"sys":23505},{"id":21,"type":12,"linkType":22},{"sys":23507},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23509,"metaTitle":353,"metaDescription":354,"mainTitle":23510,"subtitle":372,"heroImage":23525,"ctaButton":395,"ctaLink":396},[352],{"data":23511,"content":23512,"nodeType":74},{},[23513,23519],{"data":23514,"content":23515,"nodeType":78},{},[23516],{"data":23517,"marks":23518,"value":364,"nodeType":82},{},[],{"data":23520,"content":23521,"nodeType":87},{},[23522],{"data":23523,"marks":23524,"value":371,"nodeType":82},{},[],{"metadata":23526,"sys":23529,"fields":23534},{"tags":23527,"concepts":23528},[],[],{"space":23530,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23532,"publishedVersion":62,"revision":44,"locale":29},{"sys":23531},{"type":12,"linkType":13,"id":14},{"sys":23533},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23535},{"url":387,"details":23536,"fileName":393,"contentType":394},{"size":389,"image":23537},{"width":391,"height":392},{"sys":23539,"fields":23542},{"id":23540,"createdAt":23541},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":23543,"slug":23544,"articleIntro":23543,"category":23545},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[23546],{"metadata":23547,"sys":23550,"fields":23557},{"tags":23548,"concepts":23549},[],[],{"space":23551,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23553,"publishedVersion":343,"revision":62,"contentType":23555,"locale":29},{"sys":23552},{"type":12,"linkType":13,"id":14},{"sys":23554},{"id":21,"type":12,"linkType":22},{"sys":23556},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23558,"metaTitle":353,"metaDescription":354,"mainTitle":23559,"subtitle":372,"heroImage":23574,"ctaButton":395,"ctaLink":396},[352],{"data":23560,"content":23561,"nodeType":74},{},[23562,23568],{"data":23563,"content":23564,"nodeType":78},{},[23565],{"data":23566,"marks":23567,"value":364,"nodeType":82},{},[],{"data":23569,"content":23570,"nodeType":87},{},[23571],{"data":23572,"marks":23573,"value":371,"nodeType":82},{},[],{"metadata":23575,"sys":23578,"fields":23583},{"tags":23576,"concepts":23577},[],[],{"space":23579,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23581,"publishedVersion":62,"revision":44,"locale":29},{"sys":23580},{"type":12,"linkType":13,"id":14},{"sys":23582},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23584},{"url":387,"details":23585,"fileName":393,"contentType":394},{"size":389,"image":23586},{"width":391,"height":392},{"sys":23588,"fields":23591},{"id":23589,"createdAt":23590},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23592,"slug":23593,"articleIntro":-1,"category":23594},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23595],{"metadata":23596,"sys":23599,"fields":23606},{"tags":23597,"concepts":23598},[],[],{"space":23600,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23602,"publishedVersion":343,"revision":62,"contentType":23604,"locale":29},{"sys":23601},{"type":12,"linkType":13,"id":14},{"sys":23603},{"id":21,"type":12,"linkType":22},{"sys":23605},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23607,"metaTitle":353,"metaDescription":354,"mainTitle":23608,"subtitle":372,"heroImage":23623,"ctaButton":395,"ctaLink":396},[352],{"data":23609,"content":23610,"nodeType":74},{},[23611,23617],{"data":23612,"content":23613,"nodeType":78},{},[23614],{"data":23615,"marks":23616,"value":364,"nodeType":82},{},[],{"data":23618,"content":23619,"nodeType":87},{},[23620],{"data":23621,"marks":23622,"value":371,"nodeType":82},{},[],{"metadata":23624,"sys":23627,"fields":23632},{"tags":23625,"concepts":23626},[],[],{"space":23628,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23630,"publishedVersion":62,"revision":44,"locale":29},{"sys":23629},{"type":12,"linkType":13,"id":14},{"sys":23631},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23633},{"url":387,"details":23634,"fileName":393,"contentType":394},{"size":389,"image":23635},{"width":391,"height":392},{"sys":23637,"fields":23640},{"id":23638,"createdAt":23639},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":23641,"slug":23642,"articleIntro":23641,"category":23643},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[23644],{"metadata":23645,"sys":23648,"fields":23655},{"tags":23646,"concepts":23647},[],[],{"space":23649,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23651,"publishedVersion":343,"revision":62,"contentType":23653,"locale":29},{"sys":23650},{"type":12,"linkType":13,"id":14},{"sys":23652},{"id":21,"type":12,"linkType":22},{"sys":23654},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23656,"metaTitle":353,"metaDescription":354,"mainTitle":23657,"subtitle":372,"heroImage":23672,"ctaButton":395,"ctaLink":396},[352],{"data":23658,"content":23659,"nodeType":74},{},[23660,23666],{"data":23661,"content":23662,"nodeType":78},{},[23663],{"data":23664,"marks":23665,"value":364,"nodeType":82},{},[],{"data":23667,"content":23668,"nodeType":87},{},[23669],{"data":23670,"marks":23671,"value":371,"nodeType":82},{},[],{"metadata":23673,"sys":23676,"fields":23681},{"tags":23674,"concepts":23675},[],[],{"space":23677,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23679,"publishedVersion":62,"revision":44,"locale":29},{"sys":23678},{"type":12,"linkType":13,"id":14},{"sys":23680},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23682},{"url":387,"details":23683,"fileName":393,"contentType":394},{"size":389,"image":23684},{"width":391,"height":392},{"sys":23686,"fields":23689},{"id":23687,"createdAt":23688},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":23690,"slug":23691,"articleIntro":23690,"category":23692},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[23693],{"metadata":23694,"sys":23697,"fields":23704},{"tags":23695,"concepts":23696},[],[],{"space":23698,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23700,"publishedVersion":343,"revision":62,"contentType":23702,"locale":29},{"sys":23699},{"type":12,"linkType":13,"id":14},{"sys":23701},{"id":21,"type":12,"linkType":22},{"sys":23703},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23705,"metaTitle":353,"metaDescription":354,"mainTitle":23706,"subtitle":372,"heroImage":23721,"ctaButton":395,"ctaLink":396},[352],{"data":23707,"content":23708,"nodeType":74},{},[23709,23715],{"data":23710,"content":23711,"nodeType":78},{},[23712],{"data":23713,"marks":23714,"value":364,"nodeType":82},{},[],{"data":23716,"content":23717,"nodeType":87},{},[23718],{"data":23719,"marks":23720,"value":371,"nodeType":82},{},[],{"metadata":23722,"sys":23725,"fields":23730},{"tags":23723,"concepts":23724},[],[],{"space":23726,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23728,"publishedVersion":62,"revision":44,"locale":29},{"sys":23727},{"type":12,"linkType":13,"id":14},{"sys":23729},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23731},{"url":387,"details":23732,"fileName":393,"contentType":394},{"size":389,"image":23733},{"width":391,"height":392},{"sys":23735,"fields":23738},{"id":23736,"createdAt":23737},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":23739,"slug":23740,"articleIntro":23739,"category":23741},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[23742],{"metadata":23743,"sys":23746,"fields":23753},{"tags":23744,"concepts":23745},[],[],{"space":23747,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23749,"publishedVersion":343,"revision":62,"contentType":23751,"locale":29},{"sys":23748},{"type":12,"linkType":13,"id":14},{"sys":23750},{"id":21,"type":12,"linkType":22},{"sys":23752},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23754,"metaTitle":353,"metaDescription":354,"mainTitle":23755,"subtitle":372,"heroImage":23770,"ctaButton":395,"ctaLink":396},[352],{"data":23756,"content":23757,"nodeType":74},{},[23758,23764],{"data":23759,"content":23760,"nodeType":78},{},[23761],{"data":23762,"marks":23763,"value":364,"nodeType":82},{},[],{"data":23765,"content":23766,"nodeType":87},{},[23767],{"data":23768,"marks":23769,"value":371,"nodeType":82},{},[],{"metadata":23771,"sys":23774,"fields":23779},{"tags":23772,"concepts":23773},[],[],{"space":23775,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23777,"publishedVersion":62,"revision":44,"locale":29},{"sys":23776},{"type":12,"linkType":13,"id":14},{"sys":23778},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23780},{"url":387,"details":23781,"fileName":393,"contentType":394},{"size":389,"image":23782},{"width":391,"height":392},{"sys":23784,"fields":23787},{"id":23785,"createdAt":23786},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":23788,"slug":23789,"articleIntro":-1,"category":23790},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[23791],{"metadata":23792,"sys":23795,"fields":23802},{"tags":23793,"concepts":23794},[],[],{"space":23796,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23798,"publishedVersion":343,"revision":62,"contentType":23800,"locale":29},{"sys":23797},{"type":12,"linkType":13,"id":14},{"sys":23799},{"id":21,"type":12,"linkType":22},{"sys":23801},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23803,"metaTitle":353,"metaDescription":354,"mainTitle":23804,"subtitle":372,"heroImage":23819,"ctaButton":395,"ctaLink":396},[352],{"data":23805,"content":23806,"nodeType":74},{},[23807,23813],{"data":23808,"content":23809,"nodeType":78},{},[23810],{"data":23811,"marks":23812,"value":364,"nodeType":82},{},[],{"data":23814,"content":23815,"nodeType":87},{},[23816],{"data":23817,"marks":23818,"value":371,"nodeType":82},{},[],{"metadata":23820,"sys":23823,"fields":23828},{"tags":23821,"concepts":23822},[],[],{"space":23824,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23826,"publishedVersion":62,"revision":44,"locale":29},{"sys":23825},{"type":12,"linkType":13,"id":14},{"sys":23827},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23829},{"url":387,"details":23830,"fileName":393,"contentType":394},{"size":389,"image":23831},{"width":391,"height":392},{"sys":23833,"fields":23836},{"id":23834,"createdAt":23835},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":23837,"slug":23838,"articleIntro":-1,"category":23839},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[23840],{"metadata":23841,"sys":23844,"fields":23851},{"tags":23842,"concepts":23843},[],[],{"space":23845,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23847,"publishedVersion":343,"revision":62,"contentType":23849,"locale":29},{"sys":23846},{"type":12,"linkType":13,"id":14},{"sys":23848},{"id":21,"type":12,"linkType":22},{"sys":23850},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23852,"metaTitle":353,"metaDescription":354,"mainTitle":23853,"subtitle":372,"heroImage":23868,"ctaButton":395,"ctaLink":396},[352],{"data":23854,"content":23855,"nodeType":74},{},[23856,23862],{"data":23857,"content":23858,"nodeType":78},{},[23859],{"data":23860,"marks":23861,"value":364,"nodeType":82},{},[],{"data":23863,"content":23864,"nodeType":87},{},[23865],{"data":23866,"marks":23867,"value":371,"nodeType":82},{},[],{"metadata":23869,"sys":23872,"fields":23877},{"tags":23870,"concepts":23871},[],[],{"space":23873,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23875,"publishedVersion":62,"revision":44,"locale":29},{"sys":23874},{"type":12,"linkType":13,"id":14},{"sys":23876},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23878},{"url":387,"details":23879,"fileName":393,"contentType":394},{"size":389,"image":23880},{"width":391,"height":392},{"sys":23882,"fields":23885},{"id":23883,"createdAt":23884},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":23886,"slug":23887,"articleIntro":23886,"category":23888},"6097 - de marchandises","compte-6097-de-marchandises",[23889],{"metadata":23890,"sys":23893,"fields":23900},{"tags":23891,"concepts":23892},[],[],{"space":23894,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23896,"publishedVersion":343,"revision":62,"contentType":23898,"locale":29},{"sys":23895},{"type":12,"linkType":13,"id":14},{"sys":23897},{"id":21,"type":12,"linkType":22},{"sys":23899},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23901,"metaTitle":353,"metaDescription":354,"mainTitle":23902,"subtitle":372,"heroImage":23917,"ctaButton":395,"ctaLink":396},[352],{"data":23903,"content":23904,"nodeType":74},{},[23905,23911],{"data":23906,"content":23907,"nodeType":78},{},[23908],{"data":23909,"marks":23910,"value":364,"nodeType":82},{},[],{"data":23912,"content":23913,"nodeType":87},{},[23914],{"data":23915,"marks":23916,"value":371,"nodeType":82},{},[],{"metadata":23918,"sys":23921,"fields":23926},{"tags":23919,"concepts":23920},[],[],{"space":23922,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23924,"publishedVersion":62,"revision":44,"locale":29},{"sys":23923},{"type":12,"linkType":13,"id":14},{"sys":23925},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23927},{"url":387,"details":23928,"fileName":393,"contentType":394},{"size":389,"image":23929},{"width":391,"height":392},{"sys":23931,"fields":23934},{"id":23932,"createdAt":23933},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":23935,"slug":23936,"articleIntro":-1,"category":23937},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[23938],{"metadata":23939,"sys":23942,"fields":23949},{"tags":23940,"concepts":23941},[],[],{"space":23943,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23945,"publishedVersion":343,"revision":62,"contentType":23947,"locale":29},{"sys":23944},{"type":12,"linkType":13,"id":14},{"sys":23946},{"id":21,"type":12,"linkType":22},{"sys":23948},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23950,"metaTitle":353,"metaDescription":354,"mainTitle":23951,"subtitle":372,"heroImage":23966,"ctaButton":395,"ctaLink":396},[352],{"data":23952,"content":23953,"nodeType":74},{},[23954,23960],{"data":23955,"content":23956,"nodeType":78},{},[23957],{"data":23958,"marks":23959,"value":364,"nodeType":82},{},[],{"data":23961,"content":23962,"nodeType":87},{},[23963],{"data":23964,"marks":23965,"value":371,"nodeType":82},{},[],{"metadata":23967,"sys":23970,"fields":23975},{"tags":23968,"concepts":23969},[],[],{"space":23971,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":23973,"publishedVersion":62,"revision":44,"locale":29},{"sys":23972},{"type":12,"linkType":13,"id":14},{"sys":23974},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":23976},{"url":387,"details":23977,"fileName":393,"contentType":394},{"size":389,"image":23978},{"width":391,"height":392},{"sys":23980,"fields":23983},{"id":23981,"createdAt":23982},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":23984,"slug":23985,"articleIntro":23984,"category":23986},"6021 - Matières consommables","compte-6021-matieres-consommables",[23987],{"metadata":23988,"sys":23991,"fields":23998},{"tags":23989,"concepts":23990},[],[],{"space":23992,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":23994,"publishedVersion":343,"revision":62,"contentType":23996,"locale":29},{"sys":23993},{"type":12,"linkType":13,"id":14},{"sys":23995},{"id":21,"type":12,"linkType":22},{"sys":23997},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":23999,"metaTitle":353,"metaDescription":354,"mainTitle":24000,"subtitle":372,"heroImage":24015,"ctaButton":395,"ctaLink":396},[352],{"data":24001,"content":24002,"nodeType":74},{},[24003,24009],{"data":24004,"content":24005,"nodeType":78},{},[24006],{"data":24007,"marks":24008,"value":364,"nodeType":82},{},[],{"data":24010,"content":24011,"nodeType":87},{},[24012],{"data":24013,"marks":24014,"value":371,"nodeType":82},{},[],{"metadata":24016,"sys":24019,"fields":24024},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24022,"publishedVersion":62,"revision":44,"locale":29},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24025},{"url":387,"details":24026,"fileName":393,"contentType":394},{"size":389,"image":24027},{"width":391,"height":392},{"sys":24029,"fields":24032},{"id":24030,"createdAt":24031},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":24033,"slug":24034,"articleIntro":24033,"category":24035},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[24036],{"metadata":24037,"sys":24040,"fields":24047},{"tags":24038,"concepts":24039},[],[],{"space":24041,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24043,"publishedVersion":343,"revision":62,"contentType":24045,"locale":29},{"sys":24042},{"type":12,"linkType":13,"id":14},{"sys":24044},{"id":21,"type":12,"linkType":22},{"sys":24046},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24048,"metaTitle":353,"metaDescription":354,"mainTitle":24049,"subtitle":372,"heroImage":24064,"ctaButton":395,"ctaLink":396},[352],{"data":24050,"content":24051,"nodeType":74},{},[24052,24058],{"data":24053,"content":24054,"nodeType":78},{},[24055],{"data":24056,"marks":24057,"value":364,"nodeType":82},{},[],{"data":24059,"content":24060,"nodeType":87},{},[24061],{"data":24062,"marks":24063,"value":371,"nodeType":82},{},[],{"metadata":24065,"sys":24068,"fields":24073},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24071,"publishedVersion":62,"revision":44,"locale":29},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24074},{"url":387,"details":24075,"fileName":393,"contentType":394},{"size":389,"image":24076},{"width":391,"height":392},{"sys":24078,"fields":24081},{"id":24079,"createdAt":24080},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":24082,"slug":24083,"articleIntro":-1,"category":24084},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[24085],{"metadata":24086,"sys":24089,"fields":24096},{"tags":24087,"concepts":24088},[],[],{"space":24090,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24092,"publishedVersion":343,"revision":62,"contentType":24094,"locale":29},{"sys":24091},{"type":12,"linkType":13,"id":14},{"sys":24093},{"id":21,"type":12,"linkType":22},{"sys":24095},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24097,"metaTitle":353,"metaDescription":354,"mainTitle":24098,"subtitle":372,"heroImage":24113,"ctaButton":395,"ctaLink":396},[352],{"data":24099,"content":24100,"nodeType":74},{},[24101,24107],{"data":24102,"content":24103,"nodeType":78},{},[24104],{"data":24105,"marks":24106,"value":364,"nodeType":82},{},[],{"data":24108,"content":24109,"nodeType":87},{},[24110],{"data":24111,"marks":24112,"value":371,"nodeType":82},{},[],{"metadata":24114,"sys":24117,"fields":24122},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24120,"publishedVersion":62,"revision":44,"locale":29},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24123},{"url":387,"details":24124,"fileName":393,"contentType":394},{"size":389,"image":24125},{"width":391,"height":392},{"sys":24127,"fields":24130},{"id":24128,"createdAt":24129},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":24131,"slug":24132,"articleIntro":-1,"category":24133},"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",[24134],{"metadata":24135,"sys":24138,"fields":24145},{"tags":24136,"concepts":24137},[],[],{"space":24139,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24141,"publishedVersion":343,"revision":62,"contentType":24143,"locale":29},{"sys":24140},{"type":12,"linkType":13,"id":14},{"sys":24142},{"id":21,"type":12,"linkType":22},{"sys":24144},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24146,"metaTitle":353,"metaDescription":354,"mainTitle":24147,"subtitle":372,"heroImage":24162,"ctaButton":395,"ctaLink":396},[352],{"data":24148,"content":24149,"nodeType":74},{},[24150,24156],{"data":24151,"content":24152,"nodeType":78},{},[24153],{"data":24154,"marks":24155,"value":364,"nodeType":82},{},[],{"data":24157,"content":24158,"nodeType":87},{},[24159],{"data":24160,"marks":24161,"value":371,"nodeType":82},{},[],{"metadata":24163,"sys":24166,"fields":24171},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24169,"publishedVersion":62,"revision":44,"locale":29},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24172},{"url":387,"details":24173,"fileName":393,"contentType":394},{"size":389,"image":24174},{"width":391,"height":392},{"sys":24176,"fields":24179},{"id":24177,"createdAt":24178},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":24180,"slug":24181,"articleIntro":24182,"category":24183},"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.",[24184],{"metadata":24185,"sys":24188,"fields":24195},{"tags":24186,"concepts":24187},[],[],{"space":24189,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24191,"publishedVersion":343,"revision":62,"contentType":24193,"locale":29},{"sys":24190},{"type":12,"linkType":13,"id":14},{"sys":24192},{"id":21,"type":12,"linkType":22},{"sys":24194},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24196,"metaTitle":353,"metaDescription":354,"mainTitle":24197,"subtitle":372,"heroImage":24212,"ctaButton":395,"ctaLink":396},[352],{"data":24198,"content":24199,"nodeType":74},{},[24200,24206],{"data":24201,"content":24202,"nodeType":78},{},[24203],{"data":24204,"marks":24205,"value":364,"nodeType":82},{},[],{"data":24207,"content":24208,"nodeType":87},{},[24209],{"data":24210,"marks":24211,"value":371,"nodeType":82},{},[],{"metadata":24213,"sys":24216,"fields":24221},{"tags":24214,"concepts":24215},[],[],{"space":24217,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24219,"publishedVersion":62,"revision":44,"locale":29},{"sys":24218},{"type":12,"linkType":13,"id":14},{"sys":24220},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24222},{"url":387,"details":24223,"fileName":393,"contentType":394},{"size":389,"image":24224},{"width":391,"height":392},{"sys":24226,"fields":24229},{"id":24227,"createdAt":24228},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":24230,"slug":24231,"articleIntro":24230,"category":24232},"Compte 6256 - Missions","compte-6256-missions",[24233],{"metadata":24234,"sys":24237,"fields":24244},{"tags":24235,"concepts":24236},[],[],{"space":24238,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24240,"publishedVersion":343,"revision":62,"contentType":24242,"locale":29},{"sys":24239},{"type":12,"linkType":13,"id":14},{"sys":24241},{"id":21,"type":12,"linkType":22},{"sys":24243},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24245,"metaTitle":353,"metaDescription":354,"mainTitle":24246,"subtitle":372,"heroImage":24261,"ctaButton":395,"ctaLink":396},[352],{"data":24247,"content":24248,"nodeType":74},{},[24249,24255],{"data":24250,"content":24251,"nodeType":78},{},[24252],{"data":24253,"marks":24254,"value":364,"nodeType":82},{},[],{"data":24256,"content":24257,"nodeType":87},{},[24258],{"data":24259,"marks":24260,"value":371,"nodeType":82},{},[],{"metadata":24262,"sys":24265,"fields":24270},{"tags":24263,"concepts":24264},[],[],{"space":24266,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24268,"publishedVersion":62,"revision":44,"locale":29},{"sys":24267},{"type":12,"linkType":13,"id":14},{"sys":24269},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24271},{"url":387,"details":24272,"fileName":393,"contentType":394},{"size":389,"image":24273},{"width":391,"height":392},{"sys":24275,"fields":24278},{"id":24276,"createdAt":24277},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":24279,"slug":24280,"articleIntro":24279,"category":24281},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[24282],{"metadata":24283,"sys":24286,"fields":24293},{"tags":24284,"concepts":24285},[],[],{"space":24287,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24289,"publishedVersion":343,"revision":62,"contentType":24291,"locale":29},{"sys":24288},{"type":12,"linkType":13,"id":14},{"sys":24290},{"id":21,"type":12,"linkType":22},{"sys":24292},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24294,"metaTitle":353,"metaDescription":354,"mainTitle":24295,"subtitle":372,"heroImage":24310,"ctaButton":395,"ctaLink":396},[352],{"data":24296,"content":24297,"nodeType":74},{},[24298,24304],{"data":24299,"content":24300,"nodeType":78},{},[24301],{"data":24302,"marks":24303,"value":364,"nodeType":82},{},[],{"data":24305,"content":24306,"nodeType":87},{},[24307],{"data":24308,"marks":24309,"value":371,"nodeType":82},{},[],{"metadata":24311,"sys":24314,"fields":24319},{"tags":24312,"concepts":24313},[],[],{"space":24315,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24317,"publishedVersion":62,"revision":44,"locale":29},{"sys":24316},{"type":12,"linkType":13,"id":14},{"sys":24318},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24320},{"url":387,"details":24321,"fileName":393,"contentType":394},{"size":389,"image":24322},{"width":391,"height":392},{"sys":24324,"fields":24327},{"id":24325,"createdAt":24326},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":24328,"slug":24329,"articleIntro":24328,"category":24330},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[24331],{"metadata":24332,"sys":24335,"fields":24342},{"tags":24333,"concepts":24334},[],[],{"space":24336,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24338,"publishedVersion":343,"revision":62,"contentType":24340,"locale":29},{"sys":24337},{"type":12,"linkType":13,"id":14},{"sys":24339},{"id":21,"type":12,"linkType":22},{"sys":24341},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24343,"metaTitle":353,"metaDescription":354,"mainTitle":24344,"subtitle":372,"heroImage":24359,"ctaButton":395,"ctaLink":396},[352],{"data":24345,"content":24346,"nodeType":74},{},[24347,24353],{"data":24348,"content":24349,"nodeType":78},{},[24350],{"data":24351,"marks":24352,"value":364,"nodeType":82},{},[],{"data":24354,"content":24355,"nodeType":87},{},[24356],{"data":24357,"marks":24358,"value":371,"nodeType":82},{},[],{"metadata":24360,"sys":24363,"fields":24368},{"tags":24361,"concepts":24362},[],[],{"space":24364,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24366,"publishedVersion":62,"revision":44,"locale":29},{"sys":24365},{"type":12,"linkType":13,"id":14},{"sys":24367},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24369},{"url":387,"details":24370,"fileName":393,"contentType":394},{"size":389,"image":24371},{"width":391,"height":392},{"sys":24373,"fields":24376},{"id":24374,"createdAt":24375},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":24377,"slug":24378,"articleIntro":24377,"category":24379},"613 - Locations","compte-613-locations",[24380],{"metadata":24381,"sys":24384,"fields":24391},{"tags":24382,"concepts":24383},[],[],{"space":24385,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24387,"publishedVersion":343,"revision":62,"contentType":24389,"locale":29},{"sys":24386},{"type":12,"linkType":13,"id":14},{"sys":24388},{"id":21,"type":12,"linkType":22},{"sys":24390},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24392,"metaTitle":353,"metaDescription":354,"mainTitle":24393,"subtitle":372,"heroImage":24408,"ctaButton":395,"ctaLink":396},[352],{"data":24394,"content":24395,"nodeType":74},{},[24396,24402],{"data":24397,"content":24398,"nodeType":78},{},[24399],{"data":24400,"marks":24401,"value":364,"nodeType":82},{},[],{"data":24403,"content":24404,"nodeType":87},{},[24405],{"data":24406,"marks":24407,"value":371,"nodeType":82},{},[],{"metadata":24409,"sys":24412,"fields":24417},{"tags":24410,"concepts":24411},[],[],{"space":24413,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24415,"publishedVersion":62,"revision":44,"locale":29},{"sys":24414},{"type":12,"linkType":13,"id":14},{"sys":24416},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24418},{"url":387,"details":24419,"fileName":393,"contentType":394},{"size":389,"image":24420},{"width":391,"height":392},{"sys":24422,"fields":24425},{"id":24423,"createdAt":24424},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":24426,"slug":24427,"articleIntro":24426,"category":24428},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[24429],{"metadata":24430,"sys":24433,"fields":24440},{"tags":24431,"concepts":24432},[],[],{"space":24434,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24436,"publishedVersion":343,"revision":62,"contentType":24438,"locale":29},{"sys":24435},{"type":12,"linkType":13,"id":14},{"sys":24437},{"id":21,"type":12,"linkType":22},{"sys":24439},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24441,"metaTitle":353,"metaDescription":354,"mainTitle":24442,"subtitle":372,"heroImage":24457,"ctaButton":395,"ctaLink":396},[352],{"data":24443,"content":24444,"nodeType":74},{},[24445,24451],{"data":24446,"content":24447,"nodeType":78},{},[24448],{"data":24449,"marks":24450,"value":364,"nodeType":82},{},[],{"data":24452,"content":24453,"nodeType":87},{},[24454],{"data":24455,"marks":24456,"value":371,"nodeType":82},{},[],{"metadata":24458,"sys":24461,"fields":24466},{"tags":24459,"concepts":24460},[],[],{"space":24462,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24464,"publishedVersion":62,"revision":44,"locale":29},{"sys":24463},{"type":12,"linkType":13,"id":14},{"sys":24465},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24467},{"url":387,"details":24468,"fileName":393,"contentType":394},{"size":389,"image":24469},{"width":391,"height":392},{"sys":24471,"fields":24474},{"id":24472,"createdAt":24473},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":24475,"slug":24476,"articleIntro":-1,"category":24477},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[24478],{"metadata":24479,"sys":24482,"fields":24489},{"tags":24480,"concepts":24481},[],[],{"space":24483,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24485,"publishedVersion":343,"revision":62,"contentType":24487,"locale":29},{"sys":24484},{"type":12,"linkType":13,"id":14},{"sys":24486},{"id":21,"type":12,"linkType":22},{"sys":24488},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24490,"metaTitle":353,"metaDescription":354,"mainTitle":24491,"subtitle":372,"heroImage":24506,"ctaButton":395,"ctaLink":396},[352],{"data":24492,"content":24493,"nodeType":74},{},[24494,24500],{"data":24495,"content":24496,"nodeType":78},{},[24497],{"data":24498,"marks":24499,"value":364,"nodeType":82},{},[],{"data":24501,"content":24502,"nodeType":87},{},[24503],{"data":24504,"marks":24505,"value":371,"nodeType":82},{},[],{"metadata":24507,"sys":24510,"fields":24515},{"tags":24508,"concepts":24509},[],[],{"space":24511,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24513,"publishedVersion":62,"revision":44,"locale":29},{"sys":24512},{"type":12,"linkType":13,"id":14},{"sys":24514},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24516},{"url":387,"details":24517,"fileName":393,"contentType":394},{"size":389,"image":24518},{"width":391,"height":392},{"sys":24520,"fields":24523},{"id":24521,"createdAt":24522},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":24524,"slug":24525,"articleIntro":24524,"category":24526},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[24527],{"metadata":24528,"sys":24531,"fields":24538},{"tags":24529,"concepts":24530},[],[],{"space":24532,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24534,"publishedVersion":343,"revision":62,"contentType":24536,"locale":29},{"sys":24533},{"type":12,"linkType":13,"id":14},{"sys":24535},{"id":21,"type":12,"linkType":22},{"sys":24537},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24539,"metaTitle":353,"metaDescription":354,"mainTitle":24540,"subtitle":372,"heroImage":24555,"ctaButton":395,"ctaLink":396},[352],{"data":24541,"content":24542,"nodeType":74},{},[24543,24549],{"data":24544,"content":24545,"nodeType":78},{},[24546],{"data":24547,"marks":24548,"value":364,"nodeType":82},{},[],{"data":24550,"content":24551,"nodeType":87},{},[24552],{"data":24553,"marks":24554,"value":371,"nodeType":82},{},[],{"metadata":24556,"sys":24559,"fields":24564},{"tags":24557,"concepts":24558},[],[],{"space":24560,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24562,"publishedVersion":62,"revision":44,"locale":29},{"sys":24561},{"type":12,"linkType":13,"id":14},{"sys":24563},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24565},{"url":387,"details":24566,"fileName":393,"contentType":394},{"size":389,"image":24567},{"width":391,"height":392},{"sys":24569,"fields":24572},{"id":24570,"createdAt":24571},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":24573,"slug":24574,"articleIntro":-1,"category":24575},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[24576],{"metadata":24577,"sys":24580,"fields":24587},{"tags":24578,"concepts":24579},[],[],{"space":24581,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24583,"publishedVersion":343,"revision":62,"contentType":24585,"locale":29},{"sys":24582},{"type":12,"linkType":13,"id":14},{"sys":24584},{"id":21,"type":12,"linkType":22},{"sys":24586},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24588,"metaTitle":353,"metaDescription":354,"mainTitle":24589,"subtitle":372,"heroImage":24604,"ctaButton":395,"ctaLink":396},[352],{"data":24590,"content":24591,"nodeType":74},{},[24592,24598],{"data":24593,"content":24594,"nodeType":78},{},[24595],{"data":24596,"marks":24597,"value":364,"nodeType":82},{},[],{"data":24599,"content":24600,"nodeType":87},{},[24601],{"data":24602,"marks":24603,"value":371,"nodeType":82},{},[],{"metadata":24605,"sys":24608,"fields":24613},{"tags":24606,"concepts":24607},[],[],{"space":24609,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24611,"publishedVersion":62,"revision":44,"locale":29},{"sys":24610},{"type":12,"linkType":13,"id":14},{"sys":24612},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24614},{"url":387,"details":24615,"fileName":393,"contentType":394},{"size":389,"image":24616},{"width":391,"height":392},{"sys":24618,"fields":24621},{"id":24619,"createdAt":24620},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":24622,"slug":24623,"articleIntro":24622,"category":24624},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[24625],{"metadata":24626,"sys":24629,"fields":24636},{"tags":24627,"concepts":24628},[],[],{"space":24630,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24632,"publishedVersion":343,"revision":62,"contentType":24634,"locale":29},{"sys":24631},{"type":12,"linkType":13,"id":14},{"sys":24633},{"id":21,"type":12,"linkType":22},{"sys":24635},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24637,"metaTitle":353,"metaDescription":354,"mainTitle":24638,"subtitle":372,"heroImage":24653,"ctaButton":395,"ctaLink":396},[352],{"data":24639,"content":24640,"nodeType":74},{},[24641,24647],{"data":24642,"content":24643,"nodeType":78},{},[24644],{"data":24645,"marks":24646,"value":364,"nodeType":82},{},[],{"data":24648,"content":24649,"nodeType":87},{},[24650],{"data":24651,"marks":24652,"value":371,"nodeType":82},{},[],{"metadata":24654,"sys":24657,"fields":24662},{"tags":24655,"concepts":24656},[],[],{"space":24658,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24660,"publishedVersion":62,"revision":44,"locale":29},{"sys":24659},{"type":12,"linkType":13,"id":14},{"sys":24661},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24663},{"url":387,"details":24664,"fileName":393,"contentType":394},{"size":389,"image":24665},{"width":391,"height":392},{"sys":24667,"fields":24670},{"id":24668,"createdAt":24669},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":24671,"slug":24672,"articleIntro":-1,"category":24673},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[24674],{"metadata":24675,"sys":24678,"fields":24685},{"tags":24676,"concepts":24677},[],[],{"space":24679,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24681,"publishedVersion":343,"revision":62,"contentType":24683,"locale":29},{"sys":24680},{"type":12,"linkType":13,"id":14},{"sys":24682},{"id":21,"type":12,"linkType":22},{"sys":24684},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24686,"metaTitle":353,"metaDescription":354,"mainTitle":24687,"subtitle":372,"heroImage":24702,"ctaButton":395,"ctaLink":396},[352],{"data":24688,"content":24689,"nodeType":74},{},[24690,24696],{"data":24691,"content":24692,"nodeType":78},{},[24693],{"data":24694,"marks":24695,"value":364,"nodeType":82},{},[],{"data":24697,"content":24698,"nodeType":87},{},[24699],{"data":24700,"marks":24701,"value":371,"nodeType":82},{},[],{"metadata":24703,"sys":24706,"fields":24711},{"tags":24704,"concepts":24705},[],[],{"space":24707,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24709,"publishedVersion":62,"revision":44,"locale":29},{"sys":24708},{"type":12,"linkType":13,"id":14},{"sys":24710},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24712},{"url":387,"details":24713,"fileName":393,"contentType":394},{"size":389,"image":24714},{"width":391,"height":392},{"sys":24716,"fields":24719},{"id":24717,"createdAt":24718},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":24720,"slug":24721,"articleIntro":-1,"category":24722},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[24723],{"metadata":24724,"sys":24727,"fields":24734},{"tags":24725,"concepts":24726},[],[],{"space":24728,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24730,"publishedVersion":343,"revision":62,"contentType":24732,"locale":29},{"sys":24729},{"type":12,"linkType":13,"id":14},{"sys":24731},{"id":21,"type":12,"linkType":22},{"sys":24733},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24735,"metaTitle":353,"metaDescription":354,"mainTitle":24736,"subtitle":372,"heroImage":24751,"ctaButton":395,"ctaLink":396},[352],{"data":24737,"content":24738,"nodeType":74},{},[24739,24745],{"data":24740,"content":24741,"nodeType":78},{},[24742],{"data":24743,"marks":24744,"value":364,"nodeType":82},{},[],{"data":24746,"content":24747,"nodeType":87},{},[24748],{"data":24749,"marks":24750,"value":371,"nodeType":82},{},[],{"metadata":24752,"sys":24755,"fields":24760},{"tags":24753,"concepts":24754},[],[],{"space":24756,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24758,"publishedVersion":62,"revision":44,"locale":29},{"sys":24757},{"type":12,"linkType":13,"id":14},{"sys":24759},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24761},{"url":387,"details":24762,"fileName":393,"contentType":394},{"size":389,"image":24763},{"width":391,"height":392},{"sys":24765,"fields":24768},{"id":24766,"createdAt":24767},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":24769,"slug":24770,"articleIntro":24769,"category":24771},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[24772],{"metadata":24773,"sys":24776,"fields":24783},{"tags":24774,"concepts":24775},[],[],{"space":24777,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24779,"publishedVersion":343,"revision":62,"contentType":24781,"locale":29},{"sys":24778},{"type":12,"linkType":13,"id":14},{"sys":24780},{"id":21,"type":12,"linkType":22},{"sys":24782},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24784,"metaTitle":353,"metaDescription":354,"mainTitle":24785,"subtitle":372,"heroImage":24800,"ctaButton":395,"ctaLink":396},[352],{"data":24786,"content":24787,"nodeType":74},{},[24788,24794],{"data":24789,"content":24790,"nodeType":78},{},[24791],{"data":24792,"marks":24793,"value":364,"nodeType":82},{},[],{"data":24795,"content":24796,"nodeType":87},{},[24797],{"data":24798,"marks":24799,"value":371,"nodeType":82},{},[],{"metadata":24801,"sys":24804,"fields":24809},{"tags":24802,"concepts":24803},[],[],{"space":24805,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24807,"publishedVersion":62,"revision":44,"locale":29},{"sys":24806},{"type":12,"linkType":13,"id":14},{"sys":24808},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24810},{"url":387,"details":24811,"fileName":393,"contentType":394},{"size":389,"image":24812},{"width":391,"height":392},{"sys":24814,"fields":24817},{"id":24815,"createdAt":24816},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":24818,"slug":24819,"articleIntro":24818,"category":24820},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[24821],{"metadata":24822,"sys":24825,"fields":24832},{"tags":24823,"concepts":24824},[],[],{"space":24826,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24828,"publishedVersion":343,"revision":62,"contentType":24830,"locale":29},{"sys":24827},{"type":12,"linkType":13,"id":14},{"sys":24829},{"id":21,"type":12,"linkType":22},{"sys":24831},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24833,"metaTitle":353,"metaDescription":354,"mainTitle":24834,"subtitle":372,"heroImage":24849,"ctaButton":395,"ctaLink":396},[352],{"data":24835,"content":24836,"nodeType":74},{},[24837,24843],{"data":24838,"content":24839,"nodeType":78},{},[24840],{"data":24841,"marks":24842,"value":364,"nodeType":82},{},[],{"data":24844,"content":24845,"nodeType":87},{},[24846],{"data":24847,"marks":24848,"value":371,"nodeType":82},{},[],{"metadata":24850,"sys":24853,"fields":24858},{"tags":24851,"concepts":24852},[],[],{"space":24854,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24856,"publishedVersion":62,"revision":44,"locale":29},{"sys":24855},{"type":12,"linkType":13,"id":14},{"sys":24857},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24859},{"url":387,"details":24860,"fileName":393,"contentType":394},{"size":389,"image":24861},{"width":391,"height":392},{"sys":24863,"fields":24866},{"id":24864,"createdAt":24865},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":24867,"slug":24868,"articleIntro":24867,"category":24869},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[24870],{"metadata":24871,"sys":24874,"fields":24881},{"tags":24872,"concepts":24873},[],[],{"space":24875,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24877,"publishedVersion":343,"revision":62,"contentType":24879,"locale":29},{"sys":24876},{"type":12,"linkType":13,"id":14},{"sys":24878},{"id":21,"type":12,"linkType":22},{"sys":24880},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24882,"metaTitle":353,"metaDescription":354,"mainTitle":24883,"subtitle":372,"heroImage":24898,"ctaButton":395,"ctaLink":396},[352],{"data":24884,"content":24885,"nodeType":74},{},[24886,24892],{"data":24887,"content":24888,"nodeType":78},{},[24889],{"data":24890,"marks":24891,"value":364,"nodeType":82},{},[],{"data":24893,"content":24894,"nodeType":87},{},[24895],{"data":24896,"marks":24897,"value":371,"nodeType":82},{},[],{"metadata":24899,"sys":24902,"fields":24907},{"tags":24900,"concepts":24901},[],[],{"space":24903,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24905,"publishedVersion":62,"revision":44,"locale":29},{"sys":24904},{"type":12,"linkType":13,"id":14},{"sys":24906},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24908},{"url":387,"details":24909,"fileName":393,"contentType":394},{"size":389,"image":24910},{"width":391,"height":392},{"sys":24912,"fields":24915},{"id":24913,"createdAt":24914},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":24916,"slug":24917,"articleIntro":24916,"category":24918},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[24919],{"metadata":24920,"sys":24923,"fields":24930},{"tags":24921,"concepts":24922},[],[],{"space":24924,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24926,"publishedVersion":343,"revision":62,"contentType":24928,"locale":29},{"sys":24925},{"type":12,"linkType":13,"id":14},{"sys":24927},{"id":21,"type":12,"linkType":22},{"sys":24929},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24931,"metaTitle":353,"metaDescription":354,"mainTitle":24932,"subtitle":372,"heroImage":24947,"ctaButton":395,"ctaLink":396},[352],{"data":24933,"content":24934,"nodeType":74},{},[24935,24941],{"data":24936,"content":24937,"nodeType":78},{},[24938],{"data":24939,"marks":24940,"value":364,"nodeType":82},{},[],{"data":24942,"content":24943,"nodeType":87},{},[24944],{"data":24945,"marks":24946,"value":371,"nodeType":82},{},[],{"metadata":24948,"sys":24951,"fields":24956},{"tags":24949,"concepts":24950},[],[],{"space":24952,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":24954,"publishedVersion":62,"revision":44,"locale":29},{"sys":24953},{"type":12,"linkType":13,"id":14},{"sys":24955},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":24957},{"url":387,"details":24958,"fileName":393,"contentType":394},{"size":389,"image":24959},{"width":391,"height":392},{"sys":24961,"fields":24964},{"id":24962,"createdAt":24963},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":24965,"slug":24966,"articleIntro":24965,"category":24967},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[24968],{"metadata":24969,"sys":24972,"fields":24979},{"tags":24970,"concepts":24971},[],[],{"space":24973,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":24975,"publishedVersion":343,"revision":62,"contentType":24977,"locale":29},{"sys":24974},{"type":12,"linkType":13,"id":14},{"sys":24976},{"id":21,"type":12,"linkType":22},{"sys":24978},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":24980,"metaTitle":353,"metaDescription":354,"mainTitle":24981,"subtitle":372,"heroImage":24996,"ctaButton":395,"ctaLink":396},[352],{"data":24982,"content":24983,"nodeType":74},{},[24984,24990],{"data":24985,"content":24986,"nodeType":78},{},[24987],{"data":24988,"marks":24989,"value":364,"nodeType":82},{},[],{"data":24991,"content":24992,"nodeType":87},{},[24993],{"data":24994,"marks":24995,"value":371,"nodeType":82},{},[],{"metadata":24997,"sys":25000,"fields":25005},{"tags":24998,"concepts":24999},[],[],{"space":25001,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25003,"publishedVersion":62,"revision":44,"locale":29},{"sys":25002},{"type":12,"linkType":13,"id":14},{"sys":25004},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25006},{"url":387,"details":25007,"fileName":393,"contentType":394},{"size":389,"image":25008},{"width":391,"height":392},{"sys":25010,"fields":25013},{"id":25011,"createdAt":25012},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":25014,"slug":25015,"articleIntro":25014,"category":25016},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[25017],{"metadata":25018,"sys":25021,"fields":25028},{"tags":25019,"concepts":25020},[],[],{"space":25022,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25024,"publishedVersion":343,"revision":62,"contentType":25026,"locale":29},{"sys":25023},{"type":12,"linkType":13,"id":14},{"sys":25025},{"id":21,"type":12,"linkType":22},{"sys":25027},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25029,"metaTitle":353,"metaDescription":354,"mainTitle":25030,"subtitle":372,"heroImage":25045,"ctaButton":395,"ctaLink":396},[352],{"data":25031,"content":25032,"nodeType":74},{},[25033,25039],{"data":25034,"content":25035,"nodeType":78},{},[25036],{"data":25037,"marks":25038,"value":364,"nodeType":82},{},[],{"data":25040,"content":25041,"nodeType":87},{},[25042],{"data":25043,"marks":25044,"value":371,"nodeType":82},{},[],{"metadata":25046,"sys":25049,"fields":25054},{"tags":25047,"concepts":25048},[],[],{"space":25050,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25052,"publishedVersion":62,"revision":44,"locale":29},{"sys":25051},{"type":12,"linkType":13,"id":14},{"sys":25053},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25055},{"url":387,"details":25056,"fileName":393,"contentType":394},{"size":389,"image":25057},{"width":391,"height":392},{"sys":25059,"fields":25062},{"id":25060,"createdAt":25061},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25063,"slug":25064,"articleIntro":25063,"category":25065},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25066],{"metadata":25067,"sys":25070,"fields":25077},{"tags":25068,"concepts":25069},[],[],{"space":25071,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25073,"publishedVersion":343,"revision":62,"contentType":25075,"locale":29},{"sys":25072},{"type":12,"linkType":13,"id":14},{"sys":25074},{"id":21,"type":12,"linkType":22},{"sys":25076},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25078,"metaTitle":353,"metaDescription":354,"mainTitle":25079,"subtitle":372,"heroImage":25094,"ctaButton":395,"ctaLink":396},[352],{"data":25080,"content":25081,"nodeType":74},{},[25082,25088],{"data":25083,"content":25084,"nodeType":78},{},[25085],{"data":25086,"marks":25087,"value":364,"nodeType":82},{},[],{"data":25089,"content":25090,"nodeType":87},{},[25091],{"data":25092,"marks":25093,"value":371,"nodeType":82},{},[],{"metadata":25095,"sys":25098,"fields":25103},{"tags":25096,"concepts":25097},[],[],{"space":25099,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25101,"publishedVersion":62,"revision":44,"locale":29},{"sys":25100},{"type":12,"linkType":13,"id":14},{"sys":25102},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25104},{"url":387,"details":25105,"fileName":393,"contentType":394},{"size":389,"image":25106},{"width":391,"height":392},{"sys":25108,"fields":25111},{"id":25109,"createdAt":25110},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":25112,"slug":25113,"articleIntro":-1,"category":25114},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[25115],{"metadata":25116,"sys":25119,"fields":25126},{"tags":25117,"concepts":25118},[],[],{"space":25120,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25122,"publishedVersion":343,"revision":62,"contentType":25124,"locale":29},{"sys":25121},{"type":12,"linkType":13,"id":14},{"sys":25123},{"id":21,"type":12,"linkType":22},{"sys":25125},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25127,"metaTitle":353,"metaDescription":354,"mainTitle":25128,"subtitle":372,"heroImage":25143,"ctaButton":395,"ctaLink":396},[352],{"data":25129,"content":25130,"nodeType":74},{},[25131,25137],{"data":25132,"content":25133,"nodeType":78},{},[25134],{"data":25135,"marks":25136,"value":364,"nodeType":82},{},[],{"data":25138,"content":25139,"nodeType":87},{},[25140],{"data":25141,"marks":25142,"value":371,"nodeType":82},{},[],{"metadata":25144,"sys":25147,"fields":25152},{"tags":25145,"concepts":25146},[],[],{"space":25148,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25150,"publishedVersion":62,"revision":44,"locale":29},{"sys":25149},{"type":12,"linkType":13,"id":14},{"sys":25151},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25153},{"url":387,"details":25154,"fileName":393,"contentType":394},{"size":389,"image":25155},{"width":391,"height":392},{"sys":25157,"fields":25160},{"id":25158,"createdAt":25159},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":25161,"slug":25162,"articleIntro":25161,"category":25163},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[25164],{"metadata":25165,"sys":25168,"fields":25175},{"tags":25166,"concepts":25167},[],[],{"space":25169,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25171,"publishedVersion":343,"revision":62,"contentType":25173,"locale":29},{"sys":25170},{"type":12,"linkType":13,"id":14},{"sys":25172},{"id":21,"type":12,"linkType":22},{"sys":25174},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25176,"metaTitle":353,"metaDescription":354,"mainTitle":25177,"subtitle":372,"heroImage":25192,"ctaButton":395,"ctaLink":396},[352],{"data":25178,"content":25179,"nodeType":74},{},[25180,25186],{"data":25181,"content":25182,"nodeType":78},{},[25183],{"data":25184,"marks":25185,"value":364,"nodeType":82},{},[],{"data":25187,"content":25188,"nodeType":87},{},[25189],{"data":25190,"marks":25191,"value":371,"nodeType":82},{},[],{"metadata":25193,"sys":25196,"fields":25201},{"tags":25194,"concepts":25195},[],[],{"space":25197,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25199,"publishedVersion":62,"revision":44,"locale":29},{"sys":25198},{"type":12,"linkType":13,"id":14},{"sys":25200},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25202},{"url":387,"details":25203,"fileName":393,"contentType":394},{"size":389,"image":25204},{"width":391,"height":392},{"sys":25206,"fields":25209},{"id":25207,"createdAt":25208},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":25210,"slug":25211,"articleIntro":25210,"category":25212},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[25213],{"metadata":25214,"sys":25217,"fields":25224},{"tags":25215,"concepts":25216},[],[],{"space":25218,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25220,"publishedVersion":343,"revision":62,"contentType":25222,"locale":29},{"sys":25219},{"type":12,"linkType":13,"id":14},{"sys":25221},{"id":21,"type":12,"linkType":22},{"sys":25223},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25225,"metaTitle":353,"metaDescription":354,"mainTitle":25226,"subtitle":372,"heroImage":25241,"ctaButton":395,"ctaLink":396},[352],{"data":25227,"content":25228,"nodeType":74},{},[25229,25235],{"data":25230,"content":25231,"nodeType":78},{},[25232],{"data":25233,"marks":25234,"value":364,"nodeType":82},{},[],{"data":25236,"content":25237,"nodeType":87},{},[25238],{"data":25239,"marks":25240,"value":371,"nodeType":82},{},[],{"metadata":25242,"sys":25245,"fields":25250},{"tags":25243,"concepts":25244},[],[],{"space":25246,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25248,"publishedVersion":62,"revision":44,"locale":29},{"sys":25247},{"type":12,"linkType":13,"id":14},{"sys":25249},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25251},{"url":387,"details":25252,"fileName":393,"contentType":394},{"size":389,"image":25253},{"width":391,"height":392},{"sys":25255,"fields":25258},{"id":25256,"createdAt":25257},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":25259,"slug":25260,"articleIntro":-1,"category":25261},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[25262],{"metadata":25263,"sys":25266,"fields":25273},{"tags":25264,"concepts":25265},[],[],{"space":25267,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25269,"publishedVersion":343,"revision":62,"contentType":25271,"locale":29},{"sys":25268},{"type":12,"linkType":13,"id":14},{"sys":25270},{"id":21,"type":12,"linkType":22},{"sys":25272},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25274,"metaTitle":353,"metaDescription":354,"mainTitle":25275,"subtitle":372,"heroImage":25290,"ctaButton":395,"ctaLink":396},[352],{"data":25276,"content":25277,"nodeType":74},{},[25278,25284],{"data":25279,"content":25280,"nodeType":78},{},[25281],{"data":25282,"marks":25283,"value":364,"nodeType":82},{},[],{"data":25285,"content":25286,"nodeType":87},{},[25287],{"data":25288,"marks":25289,"value":371,"nodeType":82},{},[],{"metadata":25291,"sys":25294,"fields":25299},{"tags":25292,"concepts":25293},[],[],{"space":25295,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25297,"publishedVersion":62,"revision":44,"locale":29},{"sys":25296},{"type":12,"linkType":13,"id":14},{"sys":25298},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25300},{"url":387,"details":25301,"fileName":393,"contentType":394},{"size":389,"image":25302},{"width":391,"height":392},{"sys":25304,"fields":25307},{"id":25305,"createdAt":25306},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":25308,"slug":25309,"articleIntro":25308,"category":25310},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[25311],{"metadata":25312,"sys":25315,"fields":25322},{"tags":25313,"concepts":25314},[],[],{"space":25316,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25318,"publishedVersion":343,"revision":62,"contentType":25320,"locale":29},{"sys":25317},{"type":12,"linkType":13,"id":14},{"sys":25319},{"id":21,"type":12,"linkType":22},{"sys":25321},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25323,"metaTitle":353,"metaDescription":354,"mainTitle":25324,"subtitle":372,"heroImage":25339,"ctaButton":395,"ctaLink":396},[352],{"data":25325,"content":25326,"nodeType":74},{},[25327,25333],{"data":25328,"content":25329,"nodeType":78},{},[25330],{"data":25331,"marks":25332,"value":364,"nodeType":82},{},[],{"data":25334,"content":25335,"nodeType":87},{},[25336],{"data":25337,"marks":25338,"value":371,"nodeType":82},{},[],{"metadata":25340,"sys":25343,"fields":25348},{"tags":25341,"concepts":25342},[],[],{"space":25344,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25346,"publishedVersion":62,"revision":44,"locale":29},{"sys":25345},{"type":12,"linkType":13,"id":14},{"sys":25347},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25349},{"url":387,"details":25350,"fileName":393,"contentType":394},{"size":389,"image":25351},{"width":391,"height":392},{"sys":25353,"fields":25356},{"id":25354,"createdAt":25355},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":25357,"slug":25358,"articleIntro":25357,"category":25359},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[25360],{"metadata":25361,"sys":25364,"fields":25371},{"tags":25362,"concepts":25363},[],[],{"space":25365,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25367,"publishedVersion":343,"revision":62,"contentType":25369,"locale":29},{"sys":25366},{"type":12,"linkType":13,"id":14},{"sys":25368},{"id":21,"type":12,"linkType":22},{"sys":25370},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25372,"metaTitle":353,"metaDescription":354,"mainTitle":25373,"subtitle":372,"heroImage":25388,"ctaButton":395,"ctaLink":396},[352],{"data":25374,"content":25375,"nodeType":74},{},[25376,25382],{"data":25377,"content":25378,"nodeType":78},{},[25379],{"data":25380,"marks":25381,"value":364,"nodeType":82},{},[],{"data":25383,"content":25384,"nodeType":87},{},[25385],{"data":25386,"marks":25387,"value":371,"nodeType":82},{},[],{"metadata":25389,"sys":25392,"fields":25397},{"tags":25390,"concepts":25391},[],[],{"space":25393,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25395,"publishedVersion":62,"revision":44,"locale":29},{"sys":25394},{"type":12,"linkType":13,"id":14},{"sys":25396},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25398},{"url":387,"details":25399,"fileName":393,"contentType":394},{"size":389,"image":25400},{"width":391,"height":392},{"sys":25402,"fields":25405},{"id":25403,"createdAt":25404},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":25406,"slug":25407,"articleIntro":25406,"category":25408},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[25409],{"metadata":25410,"sys":25413,"fields":25420},{"tags":25411,"concepts":25412},[],[],{"space":25414,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25416,"publishedVersion":343,"revision":62,"contentType":25418,"locale":29},{"sys":25415},{"type":12,"linkType":13,"id":14},{"sys":25417},{"id":21,"type":12,"linkType":22},{"sys":25419},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25421,"metaTitle":353,"metaDescription":354,"mainTitle":25422,"subtitle":372,"heroImage":25437,"ctaButton":395,"ctaLink":396},[352],{"data":25423,"content":25424,"nodeType":74},{},[25425,25431],{"data":25426,"content":25427,"nodeType":78},{},[25428],{"data":25429,"marks":25430,"value":364,"nodeType":82},{},[],{"data":25432,"content":25433,"nodeType":87},{},[25434],{"data":25435,"marks":25436,"value":371,"nodeType":82},{},[],{"metadata":25438,"sys":25441,"fields":25446},{"tags":25439,"concepts":25440},[],[],{"space":25442,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25444,"publishedVersion":62,"revision":44,"locale":29},{"sys":25443},{"type":12,"linkType":13,"id":14},{"sys":25445},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25447},{"url":387,"details":25448,"fileName":393,"contentType":394},{"size":389,"image":25449},{"width":391,"height":392},{"sys":25451,"fields":25454},{"id":25452,"createdAt":25453},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":25455,"slug":25456,"articleIntro":25455,"category":25457},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[25458],{"metadata":25459,"sys":25462,"fields":25469},{"tags":25460,"concepts":25461},[],[],{"space":25463,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25465,"publishedVersion":343,"revision":62,"contentType":25467,"locale":29},{"sys":25464},{"type":12,"linkType":13,"id":14},{"sys":25466},{"id":21,"type":12,"linkType":22},{"sys":25468},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25470,"metaTitle":353,"metaDescription":354,"mainTitle":25471,"subtitle":372,"heroImage":25486,"ctaButton":395,"ctaLink":396},[352],{"data":25472,"content":25473,"nodeType":74},{},[25474,25480],{"data":25475,"content":25476,"nodeType":78},{},[25477],{"data":25478,"marks":25479,"value":364,"nodeType":82},{},[],{"data":25481,"content":25482,"nodeType":87},{},[25483],{"data":25484,"marks":25485,"value":371,"nodeType":82},{},[],{"metadata":25487,"sys":25490,"fields":25495},{"tags":25488,"concepts":25489},[],[],{"space":25491,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25493,"publishedVersion":62,"revision":44,"locale":29},{"sys":25492},{"type":12,"linkType":13,"id":14},{"sys":25494},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25496},{"url":387,"details":25497,"fileName":393,"contentType":394},{"size":389,"image":25498},{"width":391,"height":392},{"sys":25500,"fields":25503},{"id":25501,"createdAt":25502},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":25504,"slug":25505,"articleIntro":25504,"category":25506},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[25507],{"metadata":25508,"sys":25511,"fields":25518},{"tags":25509,"concepts":25510},[],[],{"space":25512,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25514,"publishedVersion":343,"revision":62,"contentType":25516,"locale":29},{"sys":25513},{"type":12,"linkType":13,"id":14},{"sys":25515},{"id":21,"type":12,"linkType":22},{"sys":25517},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25519,"metaTitle":353,"metaDescription":354,"mainTitle":25520,"subtitle":372,"heroImage":25535,"ctaButton":395,"ctaLink":396},[352],{"data":25521,"content":25522,"nodeType":74},{},[25523,25529],{"data":25524,"content":25525,"nodeType":78},{},[25526],{"data":25527,"marks":25528,"value":364,"nodeType":82},{},[],{"data":25530,"content":25531,"nodeType":87},{},[25532],{"data":25533,"marks":25534,"value":371,"nodeType":82},{},[],{"metadata":25536,"sys":25539,"fields":25544},{"tags":25537,"concepts":25538},[],[],{"space":25540,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25542,"publishedVersion":62,"revision":44,"locale":29},{"sys":25541},{"type":12,"linkType":13,"id":14},{"sys":25543},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25545},{"url":387,"details":25546,"fileName":393,"contentType":394},{"size":389,"image":25547},{"width":391,"height":392},{"sys":25549,"fields":25552},{"id":25550,"createdAt":25551},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":25553,"slug":25554,"articleIntro":25553,"category":25555},"6358 - Autres droits","compte-6358-autres-droits",[25556],{"metadata":25557,"sys":25560,"fields":25567},{"tags":25558,"concepts":25559},[],[],{"space":25561,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25563,"publishedVersion":343,"revision":62,"contentType":25565,"locale":29},{"sys":25562},{"type":12,"linkType":13,"id":14},{"sys":25564},{"id":21,"type":12,"linkType":22},{"sys":25566},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25568,"metaTitle":353,"metaDescription":354,"mainTitle":25569,"subtitle":372,"heroImage":25584,"ctaButton":395,"ctaLink":396},[352],{"data":25570,"content":25571,"nodeType":74},{},[25572,25578],{"data":25573,"content":25574,"nodeType":78},{},[25575],{"data":25576,"marks":25577,"value":364,"nodeType":82},{},[],{"data":25579,"content":25580,"nodeType":87},{},[25581],{"data":25582,"marks":25583,"value":371,"nodeType":82},{},[],{"metadata":25585,"sys":25588,"fields":25593},{"tags":25586,"concepts":25587},[],[],{"space":25589,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25591,"publishedVersion":62,"revision":44,"locale":29},{"sys":25590},{"type":12,"linkType":13,"id":14},{"sys":25592},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25594},{"url":387,"details":25595,"fileName":393,"contentType":394},{"size":389,"image":25596},{"width":391,"height":392},{"sys":25598,"fields":25601},{"id":25599,"createdAt":25600},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":25602,"slug":25603,"articleIntro":-1,"category":25604},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[25605],{"metadata":25606,"sys":25609,"fields":25616},{"tags":25607,"concepts":25608},[],[],{"space":25610,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25612,"publishedVersion":343,"revision":62,"contentType":25614,"locale":29},{"sys":25611},{"type":12,"linkType":13,"id":14},{"sys":25613},{"id":21,"type":12,"linkType":22},{"sys":25615},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25617,"metaTitle":353,"metaDescription":354,"mainTitle":25618,"subtitle":372,"heroImage":25633,"ctaButton":395,"ctaLink":396},[352],{"data":25619,"content":25620,"nodeType":74},{},[25621,25627],{"data":25622,"content":25623,"nodeType":78},{},[25624],{"data":25625,"marks":25626,"value":364,"nodeType":82},{},[],{"data":25628,"content":25629,"nodeType":87},{},[25630],{"data":25631,"marks":25632,"value":371,"nodeType":82},{},[],{"metadata":25634,"sys":25637,"fields":25642},{"tags":25635,"concepts":25636},[],[],{"space":25638,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25640,"publishedVersion":62,"revision":44,"locale":29},{"sys":25639},{"type":12,"linkType":13,"id":14},{"sys":25641},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25643},{"url":387,"details":25644,"fileName":393,"contentType":394},{"size":389,"image":25645},{"width":391,"height":392},{"sys":25647,"fields":25650},{"id":25648,"createdAt":25649},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":25651,"slug":25652,"articleIntro":25651,"category":25653},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[25654],{"metadata":25655,"sys":25658,"fields":25665},{"tags":25656,"concepts":25657},[],[],{"space":25659,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25661,"publishedVersion":343,"revision":62,"contentType":25663,"locale":29},{"sys":25660},{"type":12,"linkType":13,"id":14},{"sys":25662},{"id":21,"type":12,"linkType":22},{"sys":25664},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25666,"metaTitle":353,"metaDescription":354,"mainTitle":25667,"subtitle":372,"heroImage":25682,"ctaButton":395,"ctaLink":396},[352],{"data":25668,"content":25669,"nodeType":74},{},[25670,25676],{"data":25671,"content":25672,"nodeType":78},{},[25673],{"data":25674,"marks":25675,"value":364,"nodeType":82},{},[],{"data":25677,"content":25678,"nodeType":87},{},[25679],{"data":25680,"marks":25681,"value":371,"nodeType":82},{},[],{"metadata":25683,"sys":25686,"fields":25691},{"tags":25684,"concepts":25685},[],[],{"space":25687,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25689,"publishedVersion":62,"revision":44,"locale":29},{"sys":25688},{"type":12,"linkType":13,"id":14},{"sys":25690},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25692},{"url":387,"details":25693,"fileName":393,"contentType":394},{"size":389,"image":25694},{"width":391,"height":392},{"sys":25696,"fields":25699},{"id":25697,"createdAt":25698},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":25700,"slug":25701,"articleIntro":25700,"category":25702},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[25703],{"metadata":25704,"sys":25707,"fields":25714},{"tags":25705,"concepts":25706},[],[],{"space":25708,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25710,"publishedVersion":343,"revision":62,"contentType":25712,"locale":29},{"sys":25709},{"type":12,"linkType":13,"id":14},{"sys":25711},{"id":21,"type":12,"linkType":22},{"sys":25713},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25715,"metaTitle":353,"metaDescription":354,"mainTitle":25716,"subtitle":372,"heroImage":25731,"ctaButton":395,"ctaLink":396},[352],{"data":25717,"content":25718,"nodeType":74},{},[25719,25725],{"data":25720,"content":25721,"nodeType":78},{},[25722],{"data":25723,"marks":25724,"value":364,"nodeType":82},{},[],{"data":25726,"content":25727,"nodeType":87},{},[25728],{"data":25729,"marks":25730,"value":371,"nodeType":82},{},[],{"metadata":25732,"sys":25735,"fields":25740},{"tags":25733,"concepts":25734},[],[],{"space":25736,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25738,"publishedVersion":62,"revision":44,"locale":29},{"sys":25737},{"type":12,"linkType":13,"id":14},{"sys":25739},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25741},{"url":387,"details":25742,"fileName":393,"contentType":394},{"size":389,"image":25743},{"width":391,"height":392},{"sys":25745,"fields":25747},{"id":25746,"createdAt":1579},"162s9jHJG3pe8Lo9DnYq87",{"title":25748,"slug":25749,"articleIntro":25748,"category":25750},"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",[25751],{"metadata":25752,"sys":25755,"fields":25762},{"tags":25753,"concepts":25754},[],[],{"space":25756,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25758,"publishedVersion":343,"revision":62,"contentType":25760,"locale":29},{"sys":25757},{"type":12,"linkType":13,"id":14},{"sys":25759},{"id":21,"type":12,"linkType":22},{"sys":25761},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25763,"metaTitle":353,"metaDescription":354,"mainTitle":25764,"subtitle":372,"heroImage":25779,"ctaButton":395,"ctaLink":396},[352],{"data":25765,"content":25766,"nodeType":74},{},[25767,25773],{"data":25768,"content":25769,"nodeType":78},{},[25770],{"data":25771,"marks":25772,"value":364,"nodeType":82},{},[],{"data":25774,"content":25775,"nodeType":87},{},[25776],{"data":25777,"marks":25778,"value":371,"nodeType":82},{},[],{"metadata":25780,"sys":25783,"fields":25788},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25786,"publishedVersion":62,"revision":44,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25789},{"url":387,"details":25790,"fileName":393,"contentType":394},{"size":389,"image":25791},{"width":391,"height":392},{"sys":25793,"fields":25796},{"id":25794,"createdAt":25795},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":25797,"slug":25798,"articleIntro":25797,"category":25799},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[25800],{"metadata":25801,"sys":25804,"fields":25811},{"tags":25802,"concepts":25803},[],[],{"space":25805,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25807,"publishedVersion":343,"revision":62,"contentType":25809,"locale":29},{"sys":25806},{"type":12,"linkType":13,"id":14},{"sys":25808},{"id":21,"type":12,"linkType":22},{"sys":25810},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25812,"metaTitle":353,"metaDescription":354,"mainTitle":25813,"subtitle":372,"heroImage":25828,"ctaButton":395,"ctaLink":396},[352],{"data":25814,"content":25815,"nodeType":74},{},[25816,25822],{"data":25817,"content":25818,"nodeType":78},{},[25819],{"data":25820,"marks":25821,"value":364,"nodeType":82},{},[],{"data":25823,"content":25824,"nodeType":87},{},[25825],{"data":25826,"marks":25827,"value":371,"nodeType":82},{},[],{"metadata":25829,"sys":25832,"fields":25837},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25835,"publishedVersion":62,"revision":44,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25838},{"url":387,"details":25839,"fileName":393,"contentType":394},{"size":389,"image":25840},{"width":391,"height":392},{"sys":25842,"fields":25845},{"id":25843,"createdAt":25844},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":25846,"slug":25847,"articleIntro":-1,"category":25848},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[25849],{"metadata":25850,"sys":25853,"fields":25860},{"tags":25851,"concepts":25852},[],[],{"space":25854,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25856,"publishedVersion":343,"revision":62,"contentType":25858,"locale":29},{"sys":25855},{"type":12,"linkType":13,"id":14},{"sys":25857},{"id":21,"type":12,"linkType":22},{"sys":25859},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25861,"metaTitle":353,"metaDescription":354,"mainTitle":25862,"subtitle":372,"heroImage":25877,"ctaButton":395,"ctaLink":396},[352],{"data":25863,"content":25864,"nodeType":74},{},[25865,25871],{"data":25866,"content":25867,"nodeType":78},{},[25868],{"data":25869,"marks":25870,"value":364,"nodeType":82},{},[],{"data":25872,"content":25873,"nodeType":87},{},[25874],{"data":25875,"marks":25876,"value":371,"nodeType":82},{},[],{"metadata":25878,"sys":25881,"fields":25886},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25884,"publishedVersion":62,"revision":44,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25887},{"url":387,"details":25888,"fileName":393,"contentType":394},{"size":389,"image":25889},{"width":391,"height":392},{"sys":25891,"fields":25894},{"id":25892,"createdAt":25893},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":25895,"slug":25896,"articleIntro":25895,"category":25897},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[25898],{"metadata":25899,"sys":25902,"fields":25909},{"tags":25900,"concepts":25901},[],[],{"space":25903,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25905,"publishedVersion":343,"revision":62,"contentType":25907,"locale":29},{"sys":25904},{"type":12,"linkType":13,"id":14},{"sys":25906},{"id":21,"type":12,"linkType":22},{"sys":25908},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25910,"metaTitle":353,"metaDescription":354,"mainTitle":25911,"subtitle":372,"heroImage":25926,"ctaButton":395,"ctaLink":396},[352],{"data":25912,"content":25913,"nodeType":74},{},[25914,25920],{"data":25915,"content":25916,"nodeType":78},{},[25917],{"data":25918,"marks":25919,"value":364,"nodeType":82},{},[],{"data":25921,"content":25922,"nodeType":87},{},[25923],{"data":25924,"marks":25925,"value":371,"nodeType":82},{},[],{"metadata":25927,"sys":25930,"fields":25935},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25933,"publishedVersion":62,"revision":44,"locale":29},{"sys":25932},{"type":12,"linkType":13,"id":14},{"sys":25934},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25936},{"url":387,"details":25937,"fileName":393,"contentType":394},{"size":389,"image":25938},{"width":391,"height":392},{"sys":25940,"fields":25943},{"id":25941,"createdAt":25942},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":25944,"slug":25945,"articleIntro":25944,"category":25946},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[25947],{"metadata":25948,"sys":25951,"fields":25958},{"tags":25949,"concepts":25950},[],[],{"space":25952,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":25954,"publishedVersion":343,"revision":62,"contentType":25956,"locale":29},{"sys":25953},{"type":12,"linkType":13,"id":14},{"sys":25955},{"id":21,"type":12,"linkType":22},{"sys":25957},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":25959,"metaTitle":353,"metaDescription":354,"mainTitle":25960,"subtitle":372,"heroImage":25975,"ctaButton":395,"ctaLink":396},[352],{"data":25961,"content":25962,"nodeType":74},{},[25963,25969],{"data":25964,"content":25965,"nodeType":78},{},[25966],{"data":25967,"marks":25968,"value":364,"nodeType":82},{},[],{"data":25970,"content":25971,"nodeType":87},{},[25972],{"data":25973,"marks":25974,"value":371,"nodeType":82},{},[],{"metadata":25976,"sys":25979,"fields":25984},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":25982,"publishedVersion":62,"revision":44,"locale":29},{"sys":25981},{"type":12,"linkType":13,"id":14},{"sys":25983},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":25985},{"url":387,"details":25986,"fileName":393,"contentType":394},{"size":389,"image":25987},{"width":391,"height":392},{"sys":25989,"fields":25992},{"id":25990,"createdAt":25991},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":25993,"slug":25994,"articleIntro":-1,"category":25995},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[25996],{"metadata":25997,"sys":26000,"fields":26007},{"tags":25998,"concepts":25999},[],[],{"space":26001,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26003,"publishedVersion":343,"revision":62,"contentType":26005,"locale":29},{"sys":26002},{"type":12,"linkType":13,"id":14},{"sys":26004},{"id":21,"type":12,"linkType":22},{"sys":26006},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26008,"metaTitle":353,"metaDescription":354,"mainTitle":26009,"subtitle":372,"heroImage":26024,"ctaButton":395,"ctaLink":396},[352],{"data":26010,"content":26011,"nodeType":74},{},[26012,26018],{"data":26013,"content":26014,"nodeType":78},{},[26015],{"data":26016,"marks":26017,"value":364,"nodeType":82},{},[],{"data":26019,"content":26020,"nodeType":87},{},[26021],{"data":26022,"marks":26023,"value":371,"nodeType":82},{},[],{"metadata":26025,"sys":26028,"fields":26033},{"tags":26026,"concepts":26027},[],[],{"space":26029,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26031,"publishedVersion":62,"revision":44,"locale":29},{"sys":26030},{"type":12,"linkType":13,"id":14},{"sys":26032},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26034},{"url":387,"details":26035,"fileName":393,"contentType":394},{"size":389,"image":26036},{"width":391,"height":392},{"sys":26038,"fields":26041},{"id":26039,"createdAt":26040},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":26042,"slug":26043,"articleIntro":26042,"category":26044},"473 - Comptes d'attente","compte-473-comptes-d-attente",[26045],{"metadata":26046,"sys":26049,"fields":26056},{"tags":26047,"concepts":26048},[],[],{"space":26050,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26052,"publishedVersion":343,"revision":62,"contentType":26054,"locale":29},{"sys":26051},{"type":12,"linkType":13,"id":14},{"sys":26053},{"id":21,"type":12,"linkType":22},{"sys":26055},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26057,"metaTitle":353,"metaDescription":354,"mainTitle":26058,"subtitle":372,"heroImage":26073,"ctaButton":395,"ctaLink":396},[352],{"data":26059,"content":26060,"nodeType":74},{},[26061,26067],{"data":26062,"content":26063,"nodeType":78},{},[26064],{"data":26065,"marks":26066,"value":364,"nodeType":82},{},[],{"data":26068,"content":26069,"nodeType":87},{},[26070],{"data":26071,"marks":26072,"value":371,"nodeType":82},{},[],{"metadata":26074,"sys":26077,"fields":26082},{"tags":26075,"concepts":26076},[],[],{"space":26078,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26080,"publishedVersion":62,"revision":44,"locale":29},{"sys":26079},{"type":12,"linkType":13,"id":14},{"sys":26081},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26083},{"url":387,"details":26084,"fileName":393,"contentType":394},{"size":389,"image":26085},{"width":391,"height":392},{"sys":26087,"fields":26090},{"id":26088,"createdAt":26089},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":26091,"slug":26092,"articleIntro":26091,"category":26093},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[26094],{"metadata":26095,"sys":26098,"fields":26105},{"tags":26096,"concepts":26097},[],[],{"space":26099,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26101,"publishedVersion":343,"revision":62,"contentType":26103,"locale":29},{"sys":26100},{"type":12,"linkType":13,"id":14},{"sys":26102},{"id":21,"type":12,"linkType":22},{"sys":26104},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26106,"metaTitle":353,"metaDescription":354,"mainTitle":26107,"subtitle":372,"heroImage":26122,"ctaButton":395,"ctaLink":396},[352],{"data":26108,"content":26109,"nodeType":74},{},[26110,26116],{"data":26111,"content":26112,"nodeType":78},{},[26113],{"data":26114,"marks":26115,"value":364,"nodeType":82},{},[],{"data":26117,"content":26118,"nodeType":87},{},[26119],{"data":26120,"marks":26121,"value":371,"nodeType":82},{},[],{"metadata":26123,"sys":26126,"fields":26131},{"tags":26124,"concepts":26125},[],[],{"space":26127,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26129,"publishedVersion":62,"revision":44,"locale":29},{"sys":26128},{"type":12,"linkType":13,"id":14},{"sys":26130},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26132},{"url":387,"details":26133,"fileName":393,"contentType":394},{"size":389,"image":26134},{"width":391,"height":392},{"sys":26136,"fields":26139},{"id":26137,"createdAt":26138},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":26140,"slug":26141,"articleIntro":26140,"category":26142},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[26143],{"metadata":26144,"sys":26147,"fields":26154},{"tags":26145,"concepts":26146},[],[],{"space":26148,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26150,"publishedVersion":343,"revision":62,"contentType":26152,"locale":29},{"sys":26149},{"type":12,"linkType":13,"id":14},{"sys":26151},{"id":21,"type":12,"linkType":22},{"sys":26153},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26155,"metaTitle":353,"metaDescription":354,"mainTitle":26156,"subtitle":372,"heroImage":26171,"ctaButton":395,"ctaLink":396},[352],{"data":26157,"content":26158,"nodeType":74},{},[26159,26165],{"data":26160,"content":26161,"nodeType":78},{},[26162],{"data":26163,"marks":26164,"value":364,"nodeType":82},{},[],{"data":26166,"content":26167,"nodeType":87},{},[26168],{"data":26169,"marks":26170,"value":371,"nodeType":82},{},[],{"metadata":26172,"sys":26175,"fields":26180},{"tags":26173,"concepts":26174},[],[],{"space":26176,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26178,"publishedVersion":62,"revision":44,"locale":29},{"sys":26177},{"type":12,"linkType":13,"id":14},{"sys":26179},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26181},{"url":387,"details":26182,"fileName":393,"contentType":394},{"size":389,"image":26183},{"width":391,"height":392},{"sys":26185,"fields":26188},{"id":26186,"createdAt":26187},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":26189,"slug":26190,"articleIntro":26189,"category":26191},"475 - Comptes d'attente","compte-475-comptes-d-attente",[26192],{"metadata":26193,"sys":26196,"fields":26203},{"tags":26194,"concepts":26195},[],[],{"space":26197,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26199,"publishedVersion":343,"revision":62,"contentType":26201,"locale":29},{"sys":26198},{"type":12,"linkType":13,"id":14},{"sys":26200},{"id":21,"type":12,"linkType":22},{"sys":26202},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26204,"metaTitle":353,"metaDescription":354,"mainTitle":26205,"subtitle":372,"heroImage":26220,"ctaButton":395,"ctaLink":396},[352],{"data":26206,"content":26207,"nodeType":74},{},[26208,26214],{"data":26209,"content":26210,"nodeType":78},{},[26211],{"data":26212,"marks":26213,"value":364,"nodeType":82},{},[],{"data":26215,"content":26216,"nodeType":87},{},[26217],{"data":26218,"marks":26219,"value":371,"nodeType":82},{},[],{"metadata":26221,"sys":26224,"fields":26229},{"tags":26222,"concepts":26223},[],[],{"space":26225,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26227,"publishedVersion":62,"revision":44,"locale":29},{"sys":26226},{"type":12,"linkType":13,"id":14},{"sys":26228},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26230},{"url":387,"details":26231,"fileName":393,"contentType":394},{"size":389,"image":26232},{"width":391,"height":392},{"sys":26234,"fields":26237},{"id":26235,"createdAt":26236},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":26238,"slug":26239,"articleIntro":26238,"category":26240},"4558 - Intérêts courus","compte-4558-interets-courus",[26241],{"metadata":26242,"sys":26245,"fields":26252},{"tags":26243,"concepts":26244},[],[],{"space":26246,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26248,"publishedVersion":343,"revision":62,"contentType":26250,"locale":29},{"sys":26247},{"type":12,"linkType":13,"id":14},{"sys":26249},{"id":21,"type":12,"linkType":22},{"sys":26251},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26253,"metaTitle":353,"metaDescription":354,"mainTitle":26254,"subtitle":372,"heroImage":26269,"ctaButton":395,"ctaLink":396},[352],{"data":26255,"content":26256,"nodeType":74},{},[26257,26263],{"data":26258,"content":26259,"nodeType":78},{},[26260],{"data":26261,"marks":26262,"value":364,"nodeType":82},{},[],{"data":26264,"content":26265,"nodeType":87},{},[26266],{"data":26267,"marks":26268,"value":371,"nodeType":82},{},[],{"metadata":26270,"sys":26273,"fields":26278},{"tags":26271,"concepts":26272},[],[],{"space":26274,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26276,"publishedVersion":62,"revision":44,"locale":29},{"sys":26275},{"type":12,"linkType":13,"id":14},{"sys":26277},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26279},{"url":387,"details":26280,"fileName":393,"contentType":394},{"size":389,"image":26281},{"width":391,"height":392},{"sys":26283,"fields":26286},{"id":26284,"createdAt":26285},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":26287,"slug":26288,"articleIntro":26287,"category":26289},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[26290],{"metadata":26291,"sys":26294,"fields":26301},{"tags":26292,"concepts":26293},[],[],{"space":26295,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26297,"publishedVersion":343,"revision":62,"contentType":26299,"locale":29},{"sys":26296},{"type":12,"linkType":13,"id":14},{"sys":26298},{"id":21,"type":12,"linkType":22},{"sys":26300},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26302,"metaTitle":353,"metaDescription":354,"mainTitle":26303,"subtitle":372,"heroImage":26318,"ctaButton":395,"ctaLink":396},[352],{"data":26304,"content":26305,"nodeType":74},{},[26306,26312],{"data":26307,"content":26308,"nodeType":78},{},[26309],{"data":26310,"marks":26311,"value":364,"nodeType":82},{},[],{"data":26313,"content":26314,"nodeType":87},{},[26315],{"data":26316,"marks":26317,"value":371,"nodeType":82},{},[],{"metadata":26319,"sys":26322,"fields":26327},{"tags":26320,"concepts":26321},[],[],{"space":26323,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26325,"publishedVersion":62,"revision":44,"locale":29},{"sys":26324},{"type":12,"linkType":13,"id":14},{"sys":26326},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26328},{"url":387,"details":26329,"fileName":393,"contentType":394},{"size":389,"image":26330},{"width":391,"height":392},{"sys":26332,"fields":26335},{"id":26333,"createdAt":26334},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":26336,"slug":26337,"articleIntro":26336,"category":26338},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[26339],{"metadata":26340,"sys":26343,"fields":26350},{"tags":26341,"concepts":26342},[],[],{"space":26344,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26346,"publishedVersion":343,"revision":62,"contentType":26348,"locale":29},{"sys":26345},{"type":12,"linkType":13,"id":14},{"sys":26347},{"id":21,"type":12,"linkType":22},{"sys":26349},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26351,"metaTitle":353,"metaDescription":354,"mainTitle":26352,"subtitle":372,"heroImage":26367,"ctaButton":395,"ctaLink":396},[352],{"data":26353,"content":26354,"nodeType":74},{},[26355,26361],{"data":26356,"content":26357,"nodeType":78},{},[26358],{"data":26359,"marks":26360,"value":364,"nodeType":82},{},[],{"data":26362,"content":26363,"nodeType":87},{},[26364],{"data":26365,"marks":26366,"value":371,"nodeType":82},{},[],{"metadata":26368,"sys":26371,"fields":26376},{"tags":26369,"concepts":26370},[],[],{"space":26372,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26374,"publishedVersion":62,"revision":44,"locale":29},{"sys":26373},{"type":12,"linkType":13,"id":14},{"sys":26375},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26377},{"url":387,"details":26378,"fileName":393,"contentType":394},{"size":389,"image":26379},{"width":391,"height":392},{"sys":26381,"fields":26384},{"id":26382,"createdAt":26383},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":26385,"slug":26386,"articleIntro":26385,"category":26387},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[26388],{"metadata":26389,"sys":26392,"fields":26399},{"tags":26390,"concepts":26391},[],[],{"space":26393,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26395,"publishedVersion":343,"revision":62,"contentType":26397,"locale":29},{"sys":26394},{"type":12,"linkType":13,"id":14},{"sys":26396},{"id":21,"type":12,"linkType":22},{"sys":26398},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26400,"metaTitle":353,"metaDescription":354,"mainTitle":26401,"subtitle":372,"heroImage":26416,"ctaButton":395,"ctaLink":396},[352],{"data":26402,"content":26403,"nodeType":74},{},[26404,26410],{"data":26405,"content":26406,"nodeType":78},{},[26407],{"data":26408,"marks":26409,"value":364,"nodeType":82},{},[],{"data":26411,"content":26412,"nodeType":87},{},[26413],{"data":26414,"marks":26415,"value":371,"nodeType":82},{},[],{"metadata":26417,"sys":26420,"fields":26425},{"tags":26418,"concepts":26419},[],[],{"space":26421,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26423,"publishedVersion":62,"revision":44,"locale":29},{"sys":26422},{"type":12,"linkType":13,"id":14},{"sys":26424},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26426},{"url":387,"details":26427,"fileName":393,"contentType":394},{"size":389,"image":26428},{"width":391,"height":392},{"sys":26430,"fields":26433},{"id":26431,"createdAt":26432},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":26434,"slug":26435,"articleIntro":26434,"category":26436},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[26437],{"metadata":26438,"sys":26441,"fields":26448},{"tags":26439,"concepts":26440},[],[],{"space":26442,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26444,"publishedVersion":343,"revision":62,"contentType":26446,"locale":29},{"sys":26443},{"type":12,"linkType":13,"id":14},{"sys":26445},{"id":21,"type":12,"linkType":22},{"sys":26447},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26449,"metaTitle":353,"metaDescription":354,"mainTitle":26450,"subtitle":372,"heroImage":26465,"ctaButton":395,"ctaLink":396},[352],{"data":26451,"content":26452,"nodeType":74},{},[26453,26459],{"data":26454,"content":26455,"nodeType":78},{},[26456],{"data":26457,"marks":26458,"value":364,"nodeType":82},{},[],{"data":26460,"content":26461,"nodeType":87},{},[26462],{"data":26463,"marks":26464,"value":371,"nodeType":82},{},[],{"metadata":26466,"sys":26469,"fields":26474},{"tags":26467,"concepts":26468},[],[],{"space":26470,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26472,"publishedVersion":62,"revision":44,"locale":29},{"sys":26471},{"type":12,"linkType":13,"id":14},{"sys":26473},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26475},{"url":387,"details":26476,"fileName":393,"contentType":394},{"size":389,"image":26477},{"width":391,"height":392},{"sys":26479,"fields":26482},{"id":26480,"createdAt":26481},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":26483,"slug":26484,"articleIntro":-1,"category":26485},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[26486],{"metadata":26487,"sys":26490,"fields":26497},{"tags":26488,"concepts":26489},[],[],{"space":26491,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26493,"publishedVersion":343,"revision":62,"contentType":26495,"locale":29},{"sys":26492},{"type":12,"linkType":13,"id":14},{"sys":26494},{"id":21,"type":12,"linkType":22},{"sys":26496},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26498,"metaTitle":353,"metaDescription":354,"mainTitle":26499,"subtitle":372,"heroImage":26514,"ctaButton":395,"ctaLink":396},[352],{"data":26500,"content":26501,"nodeType":74},{},[26502,26508],{"data":26503,"content":26504,"nodeType":78},{},[26505],{"data":26506,"marks":26507,"value":364,"nodeType":82},{},[],{"data":26509,"content":26510,"nodeType":87},{},[26511],{"data":26512,"marks":26513,"value":371,"nodeType":82},{},[],{"metadata":26515,"sys":26518,"fields":26523},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26521,"publishedVersion":62,"revision":44,"locale":29},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26524},{"url":387,"details":26525,"fileName":393,"contentType":394},{"size":389,"image":26526},{"width":391,"height":392},{"sys":26528,"fields":26531},{"id":26529,"createdAt":26530},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":26532,"slug":26533,"articleIntro":-1,"category":26534},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[26535],{"metadata":26536,"sys":26539,"fields":26546},{"tags":26537,"concepts":26538},[],[],{"space":26540,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26542,"publishedVersion":343,"revision":62,"contentType":26544,"locale":29},{"sys":26541},{"type":12,"linkType":13,"id":14},{"sys":26543},{"id":21,"type":12,"linkType":22},{"sys":26545},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26547,"metaTitle":353,"metaDescription":354,"mainTitle":26548,"subtitle":372,"heroImage":26563,"ctaButton":395,"ctaLink":396},[352],{"data":26549,"content":26550,"nodeType":74},{},[26551,26557],{"data":26552,"content":26553,"nodeType":78},{},[26554],{"data":26555,"marks":26556,"value":364,"nodeType":82},{},[],{"data":26558,"content":26559,"nodeType":87},{},[26560],{"data":26561,"marks":26562,"value":371,"nodeType":82},{},[],{"metadata":26564,"sys":26567,"fields":26572},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26570,"publishedVersion":62,"revision":44,"locale":29},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26573},{"url":387,"details":26574,"fileName":393,"contentType":394},{"size":389,"image":26575},{"width":391,"height":392},{"sys":26577,"fields":26580},{"id":26578,"createdAt":26579},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":26581,"slug":26582,"articleIntro":26581,"category":26583},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[26584],{"metadata":26585,"sys":26588,"fields":26595},{"tags":26586,"concepts":26587},[],[],{"space":26589,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26591,"publishedVersion":343,"revision":62,"contentType":26593,"locale":29},{"sys":26590},{"type":12,"linkType":13,"id":14},{"sys":26592},{"id":21,"type":12,"linkType":22},{"sys":26594},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26596,"metaTitle":353,"metaDescription":354,"mainTitle":26597,"subtitle":372,"heroImage":26612,"ctaButton":395,"ctaLink":396},[352],{"data":26598,"content":26599,"nodeType":74},{},[26600,26606],{"data":26601,"content":26602,"nodeType":78},{},[26603],{"data":26604,"marks":26605,"value":364,"nodeType":82},{},[],{"data":26607,"content":26608,"nodeType":87},{},[26609],{"data":26610,"marks":26611,"value":371,"nodeType":82},{},[],{"metadata":26613,"sys":26616,"fields":26621},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26619,"publishedVersion":62,"revision":44,"locale":29},{"sys":26618},{"type":12,"linkType":13,"id":14},{"sys":26620},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26622},{"url":387,"details":26623,"fileName":393,"contentType":394},{"size":389,"image":26624},{"width":391,"height":392},{"sys":26626,"fields":26629},{"id":26627,"createdAt":26628},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":26630,"slug":26631,"articleIntro":26630,"category":26632},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[26633],{"metadata":26634,"sys":26637,"fields":26644},{"tags":26635,"concepts":26636},[],[],{"space":26638,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26640,"publishedVersion":343,"revision":62,"contentType":26642,"locale":29},{"sys":26639},{"type":12,"linkType":13,"id":14},{"sys":26641},{"id":21,"type":12,"linkType":22},{"sys":26643},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26645,"metaTitle":353,"metaDescription":354,"mainTitle":26646,"subtitle":372,"heroImage":26661,"ctaButton":395,"ctaLink":396},[352],{"data":26647,"content":26648,"nodeType":74},{},[26649,26655],{"data":26650,"content":26651,"nodeType":78},{},[26652],{"data":26653,"marks":26654,"value":364,"nodeType":82},{},[],{"data":26656,"content":26657,"nodeType":87},{},[26658],{"data":26659,"marks":26660,"value":371,"nodeType":82},{},[],{"metadata":26662,"sys":26665,"fields":26670},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26668,"publishedVersion":62,"revision":44,"locale":29},{"sys":26667},{"type":12,"linkType":13,"id":14},{"sys":26669},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26671},{"url":387,"details":26672,"fileName":393,"contentType":394},{"size":389,"image":26673},{"width":391,"height":392},{"sys":26675,"fields":26678},{"id":26676,"createdAt":26677},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":26679,"slug":26680,"articleIntro":26679,"category":26681},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[26682],{"metadata":26683,"sys":26686,"fields":26693},{"tags":26684,"concepts":26685},[],[],{"space":26687,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26689,"publishedVersion":343,"revision":62,"contentType":26691,"locale":29},{"sys":26688},{"type":12,"linkType":13,"id":14},{"sys":26690},{"id":21,"type":12,"linkType":22},{"sys":26692},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26694,"metaTitle":353,"metaDescription":354,"mainTitle":26695,"subtitle":372,"heroImage":26710,"ctaButton":395,"ctaLink":396},[352],{"data":26696,"content":26697,"nodeType":74},{},[26698,26704],{"data":26699,"content":26700,"nodeType":78},{},[26701],{"data":26702,"marks":26703,"value":364,"nodeType":82},{},[],{"data":26705,"content":26706,"nodeType":87},{},[26707],{"data":26708,"marks":26709,"value":371,"nodeType":82},{},[],{"metadata":26711,"sys":26714,"fields":26719},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26717,"publishedVersion":62,"revision":44,"locale":29},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26720},{"url":387,"details":26721,"fileName":393,"contentType":394},{"size":389,"image":26722},{"width":391,"height":392},{"sys":26724,"fields":26727},{"id":26725,"createdAt":26726},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":26728,"slug":26729,"articleIntro":26728,"category":26730},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[26731],{"metadata":26732,"sys":26735,"fields":26742},{"tags":26733,"concepts":26734},[],[],{"space":26736,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26738,"publishedVersion":343,"revision":62,"contentType":26740,"locale":29},{"sys":26737},{"type":12,"linkType":13,"id":14},{"sys":26739},{"id":21,"type":12,"linkType":22},{"sys":26741},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26743,"metaTitle":353,"metaDescription":354,"mainTitle":26744,"subtitle":372,"heroImage":26759,"ctaButton":395,"ctaLink":396},[352],{"data":26745,"content":26746,"nodeType":74},{},[26747,26753],{"data":26748,"content":26749,"nodeType":78},{},[26750],{"data":26751,"marks":26752,"value":364,"nodeType":82},{},[],{"data":26754,"content":26755,"nodeType":87},{},[26756],{"data":26757,"marks":26758,"value":371,"nodeType":82},{},[],{"metadata":26760,"sys":26763,"fields":26768},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26766,"publishedVersion":62,"revision":44,"locale":29},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26769},{"url":387,"details":26770,"fileName":393,"contentType":394},{"size":389,"image":26771},{"width":391,"height":392},{"sys":26773,"fields":26775},{"id":26774,"createdAt":18538},"IZVxgFtKjx89x5I04Z8oh",{"title":26776,"slug":26777,"articleIntro":26776,"category":26778},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[26779],{"metadata":26780,"sys":26783,"fields":26790},{"tags":26781,"concepts":26782},[],[],{"space":26784,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26786,"publishedVersion":343,"revision":62,"contentType":26788,"locale":29},{"sys":26785},{"type":12,"linkType":13,"id":14},{"sys":26787},{"id":21,"type":12,"linkType":22},{"sys":26789},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26791,"metaTitle":353,"metaDescription":354,"mainTitle":26792,"subtitle":372,"heroImage":26807,"ctaButton":395,"ctaLink":396},[352],{"data":26793,"content":26794,"nodeType":74},{},[26795,26801],{"data":26796,"content":26797,"nodeType":78},{},[26798],{"data":26799,"marks":26800,"value":364,"nodeType":82},{},[],{"data":26802,"content":26803,"nodeType":87},{},[26804],{"data":26805,"marks":26806,"value":371,"nodeType":82},{},[],{"metadata":26808,"sys":26811,"fields":26816},{"tags":26809,"concepts":26810},[],[],{"space":26812,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26814,"publishedVersion":62,"revision":44,"locale":29},{"sys":26813},{"type":12,"linkType":13,"id":14},{"sys":26815},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26817},{"url":387,"details":26818,"fileName":393,"contentType":394},{"size":389,"image":26819},{"width":391,"height":392},{"sys":26821,"fields":26824},{"id":26822,"createdAt":26823},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":26825,"slug":26826,"articleIntro":-1,"category":26827},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[26828],{"metadata":26829,"sys":26832,"fields":26839},{"tags":26830,"concepts":26831},[],[],{"space":26833,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26835,"publishedVersion":343,"revision":62,"contentType":26837,"locale":29},{"sys":26834},{"type":12,"linkType":13,"id":14},{"sys":26836},{"id":21,"type":12,"linkType":22},{"sys":26838},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26840,"metaTitle":353,"metaDescription":354,"mainTitle":26841,"subtitle":372,"heroImage":26856,"ctaButton":395,"ctaLink":396},[352],{"data":26842,"content":26843,"nodeType":74},{},[26844,26850],{"data":26845,"content":26846,"nodeType":78},{},[26847],{"data":26848,"marks":26849,"value":364,"nodeType":82},{},[],{"data":26851,"content":26852,"nodeType":87},{},[26853],{"data":26854,"marks":26855,"value":371,"nodeType":82},{},[],{"metadata":26857,"sys":26860,"fields":26865},{"tags":26858,"concepts":26859},[],[],{"space":26861,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26863,"publishedVersion":62,"revision":44,"locale":29},{"sys":26862},{"type":12,"linkType":13,"id":14},{"sys":26864},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26866},{"url":387,"details":26867,"fileName":393,"contentType":394},{"size":389,"image":26868},{"width":391,"height":392},{"sys":26870,"fields":26873},{"id":26871,"createdAt":26872},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":26874,"slug":26875,"articleIntro":26874,"category":26876},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[26877],{"metadata":26878,"sys":26881,"fields":26888},{"tags":26879,"concepts":26880},[],[],{"space":26882,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26884,"publishedVersion":343,"revision":62,"contentType":26886,"locale":29},{"sys":26883},{"type":12,"linkType":13,"id":14},{"sys":26885},{"id":21,"type":12,"linkType":22},{"sys":26887},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26889,"metaTitle":353,"metaDescription":354,"mainTitle":26890,"subtitle":372,"heroImage":26905,"ctaButton":395,"ctaLink":396},[352],{"data":26891,"content":26892,"nodeType":74},{},[26893,26899],{"data":26894,"content":26895,"nodeType":78},{},[26896],{"data":26897,"marks":26898,"value":364,"nodeType":82},{},[],{"data":26900,"content":26901,"nodeType":87},{},[26902],{"data":26903,"marks":26904,"value":371,"nodeType":82},{},[],{"metadata":26906,"sys":26909,"fields":26914},{"tags":26907,"concepts":26908},[],[],{"space":26910,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26912,"publishedVersion":62,"revision":44,"locale":29},{"sys":26911},{"type":12,"linkType":13,"id":14},{"sys":26913},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26915},{"url":387,"details":26916,"fileName":393,"contentType":394},{"size":389,"image":26917},{"width":391,"height":392},{"sys":26919,"fields":26922},{"id":26920,"createdAt":26921},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26923,"slug":26924,"articleIntro":26923,"category":26925},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26926],{"metadata":26927,"sys":26930,"fields":26937},{"tags":26928,"concepts":26929},[],[],{"space":26931,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26933,"publishedVersion":343,"revision":62,"contentType":26935,"locale":29},{"sys":26932},{"type":12,"linkType":13,"id":14},{"sys":26934},{"id":21,"type":12,"linkType":22},{"sys":26936},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26938,"metaTitle":353,"metaDescription":354,"mainTitle":26939,"subtitle":372,"heroImage":26954,"ctaButton":395,"ctaLink":396},[352],{"data":26940,"content":26941,"nodeType":74},{},[26942,26948],{"data":26943,"content":26944,"nodeType":78},{},[26945],{"data":26946,"marks":26947,"value":364,"nodeType":82},{},[],{"data":26949,"content":26950,"nodeType":87},{},[26951],{"data":26952,"marks":26953,"value":371,"nodeType":82},{},[],{"metadata":26955,"sys":26958,"fields":26963},{"tags":26956,"concepts":26957},[],[],{"space":26959,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":26961,"publishedVersion":62,"revision":44,"locale":29},{"sys":26960},{"type":12,"linkType":13,"id":14},{"sys":26962},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":26964},{"url":387,"details":26965,"fileName":393,"contentType":394},{"size":389,"image":26966},{"width":391,"height":392},{"sys":26968,"fields":26971},{"id":26969,"createdAt":26970},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":26972,"slug":26973,"articleIntro":26972,"category":26974},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[26975],{"metadata":26976,"sys":26979,"fields":26986},{"tags":26977,"concepts":26978},[],[],{"space":26980,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":26982,"publishedVersion":343,"revision":62,"contentType":26984,"locale":29},{"sys":26981},{"type":12,"linkType":13,"id":14},{"sys":26983},{"id":21,"type":12,"linkType":22},{"sys":26985},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":26987,"metaTitle":353,"metaDescription":354,"mainTitle":26988,"subtitle":372,"heroImage":27003,"ctaButton":395,"ctaLink":396},[352],{"data":26989,"content":26990,"nodeType":74},{},[26991,26997],{"data":26992,"content":26993,"nodeType":78},{},[26994],{"data":26995,"marks":26996,"value":364,"nodeType":82},{},[],{"data":26998,"content":26999,"nodeType":87},{},[27000],{"data":27001,"marks":27002,"value":371,"nodeType":82},{},[],{"metadata":27004,"sys":27007,"fields":27012},{"tags":27005,"concepts":27006},[],[],{"space":27008,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27010,"publishedVersion":62,"revision":44,"locale":29},{"sys":27009},{"type":12,"linkType":13,"id":14},{"sys":27011},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27013},{"url":387,"details":27014,"fileName":393,"contentType":394},{"size":389,"image":27015},{"width":391,"height":392},{"sys":27017,"fields":27020},{"id":27018,"createdAt":27019},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":27021,"slug":27022,"articleIntro":-1,"category":27023},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[27024],{"metadata":27025,"sys":27028,"fields":27035},{"tags":27026,"concepts":27027},[],[],{"space":27029,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27031,"publishedVersion":343,"revision":62,"contentType":27033,"locale":29},{"sys":27030},{"type":12,"linkType":13,"id":14},{"sys":27032},{"id":21,"type":12,"linkType":22},{"sys":27034},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27036,"metaTitle":353,"metaDescription":354,"mainTitle":27037,"subtitle":372,"heroImage":27052,"ctaButton":395,"ctaLink":396},[352],{"data":27038,"content":27039,"nodeType":74},{},[27040,27046],{"data":27041,"content":27042,"nodeType":78},{},[27043],{"data":27044,"marks":27045,"value":364,"nodeType":82},{},[],{"data":27047,"content":27048,"nodeType":87},{},[27049],{"data":27050,"marks":27051,"value":371,"nodeType":82},{},[],{"metadata":27053,"sys":27056,"fields":27061},{"tags":27054,"concepts":27055},[],[],{"space":27057,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27059,"publishedVersion":62,"revision":44,"locale":29},{"sys":27058},{"type":12,"linkType":13,"id":14},{"sys":27060},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27062},{"url":387,"details":27063,"fileName":393,"contentType":394},{"size":389,"image":27064},{"width":391,"height":392},{"sys":27066,"fields":27069},{"id":27067,"createdAt":27068},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":27070,"slug":27071,"articleIntro":-1,"category":27072},"Compte 6226 - Honoraires","compte-6226-honoraires",[27073],{"metadata":27074,"sys":27077,"fields":27084},{"tags":27075,"concepts":27076},[],[],{"space":27078,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27080,"publishedVersion":343,"revision":62,"contentType":27082,"locale":29},{"sys":27079},{"type":12,"linkType":13,"id":14},{"sys":27081},{"id":21,"type":12,"linkType":22},{"sys":27083},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27085,"metaTitle":353,"metaDescription":354,"mainTitle":27086,"subtitle":372,"heroImage":27101,"ctaButton":395,"ctaLink":396},[352],{"data":27087,"content":27088,"nodeType":74},{},[27089,27095],{"data":27090,"content":27091,"nodeType":78},{},[27092],{"data":27093,"marks":27094,"value":364,"nodeType":82},{},[],{"data":27096,"content":27097,"nodeType":87},{},[27098],{"data":27099,"marks":27100,"value":371,"nodeType":82},{},[],{"metadata":27102,"sys":27105,"fields":27110},{"tags":27103,"concepts":27104},[],[],{"space":27106,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27108,"publishedVersion":62,"revision":44,"locale":29},{"sys":27107},{"type":12,"linkType":13,"id":14},{"sys":27109},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27111},{"url":387,"details":27112,"fileName":393,"contentType":394},{"size":389,"image":27113},{"width":391,"height":392},{"sys":27115,"fields":27118},{"id":27116,"createdAt":27117},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":27119,"slug":27120,"articleIntro":27119,"category":27121},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[27122],{"metadata":27123,"sys":27126,"fields":27133},{"tags":27124,"concepts":27125},[],[],{"space":27127,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27129,"publishedVersion":343,"revision":62,"contentType":27131,"locale":29},{"sys":27128},{"type":12,"linkType":13,"id":14},{"sys":27130},{"id":21,"type":12,"linkType":22},{"sys":27132},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27134,"metaTitle":353,"metaDescription":354,"mainTitle":27135,"subtitle":372,"heroImage":27150,"ctaButton":395,"ctaLink":396},[352],{"data":27136,"content":27137,"nodeType":74},{},[27138,27144],{"data":27139,"content":27140,"nodeType":78},{},[27141],{"data":27142,"marks":27143,"value":364,"nodeType":82},{},[],{"data":27145,"content":27146,"nodeType":87},{},[27147],{"data":27148,"marks":27149,"value":371,"nodeType":82},{},[],{"metadata":27151,"sys":27154,"fields":27159},{"tags":27152,"concepts":27153},[],[],{"space":27155,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27157,"publishedVersion":62,"revision":44,"locale":29},{"sys":27156},{"type":12,"linkType":13,"id":14},{"sys":27158},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27160},{"url":387,"details":27161,"fileName":393,"contentType":394},{"size":389,"image":27162},{"width":391,"height":392},{"sys":27164,"fields":27167},{"id":27165,"createdAt":27166},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":27168,"slug":27169,"articleIntro":27168,"category":27170},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[27171],{"metadata":27172,"sys":27175,"fields":27182},{"tags":27173,"concepts":27174},[],[],{"space":27176,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27178,"publishedVersion":343,"revision":62,"contentType":27180,"locale":29},{"sys":27177},{"type":12,"linkType":13,"id":14},{"sys":27179},{"id":21,"type":12,"linkType":22},{"sys":27181},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27183,"metaTitle":353,"metaDescription":354,"mainTitle":27184,"subtitle":372,"heroImage":27199,"ctaButton":395,"ctaLink":396},[352],{"data":27185,"content":27186,"nodeType":74},{},[27187,27193],{"data":27188,"content":27189,"nodeType":78},{},[27190],{"data":27191,"marks":27192,"value":364,"nodeType":82},{},[],{"data":27194,"content":27195,"nodeType":87},{},[27196],{"data":27197,"marks":27198,"value":371,"nodeType":82},{},[],{"metadata":27200,"sys":27203,"fields":27208},{"tags":27201,"concepts":27202},[],[],{"space":27204,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27206,"publishedVersion":62,"revision":44,"locale":29},{"sys":27205},{"type":12,"linkType":13,"id":14},{"sys":27207},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27209},{"url":387,"details":27210,"fileName":393,"contentType":394},{"size":389,"image":27211},{"width":391,"height":392},{"sys":27213,"fields":27216},{"id":27214,"createdAt":27215},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":27217,"slug":27218,"articleIntro":27217,"category":27219},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[27220],{"metadata":27221,"sys":27224,"fields":27231},{"tags":27222,"concepts":27223},[],[],{"space":27225,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27227,"publishedVersion":343,"revision":62,"contentType":27229,"locale":29},{"sys":27226},{"type":12,"linkType":13,"id":14},{"sys":27228},{"id":21,"type":12,"linkType":22},{"sys":27230},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27232,"metaTitle":353,"metaDescription":354,"mainTitle":27233,"subtitle":372,"heroImage":27248,"ctaButton":395,"ctaLink":396},[352],{"data":27234,"content":27235,"nodeType":74},{},[27236,27242],{"data":27237,"content":27238,"nodeType":78},{},[27239],{"data":27240,"marks":27241,"value":364,"nodeType":82},{},[],{"data":27243,"content":27244,"nodeType":87},{},[27245],{"data":27246,"marks":27247,"value":371,"nodeType":82},{},[],{"metadata":27249,"sys":27252,"fields":27257},{"tags":27250,"concepts":27251},[],[],{"space":27253,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27255,"publishedVersion":62,"revision":44,"locale":29},{"sys":27254},{"type":12,"linkType":13,"id":14},{"sys":27256},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27258},{"url":387,"details":27259,"fileName":393,"contentType":394},{"size":389,"image":27260},{"width":391,"height":392},{"sys":27262,"fields":27265},{"id":27263,"createdAt":27264},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":27266,"slug":27267,"articleIntro":-1,"category":27268},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[27269],{"metadata":27270,"sys":27273,"fields":27280},{"tags":27271,"concepts":27272},[],[],{"space":27274,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27276,"publishedVersion":343,"revision":62,"contentType":27278,"locale":29},{"sys":27275},{"type":12,"linkType":13,"id":14},{"sys":27277},{"id":21,"type":12,"linkType":22},{"sys":27279},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27281,"metaTitle":353,"metaDescription":354,"mainTitle":27282,"subtitle":372,"heroImage":27297,"ctaButton":395,"ctaLink":396},[352],{"data":27283,"content":27284,"nodeType":74},{},[27285,27291],{"data":27286,"content":27287,"nodeType":78},{},[27288],{"data":27289,"marks":27290,"value":364,"nodeType":82},{},[],{"data":27292,"content":27293,"nodeType":87},{},[27294],{"data":27295,"marks":27296,"value":371,"nodeType":82},{},[],{"metadata":27298,"sys":27301,"fields":27306},{"tags":27299,"concepts":27300},[],[],{"space":27302,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27304,"publishedVersion":62,"revision":44,"locale":29},{"sys":27303},{"type":12,"linkType":13,"id":14},{"sys":27305},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27307},{"url":387,"details":27308,"fileName":393,"contentType":394},{"size":389,"image":27309},{"width":391,"height":392},{"sys":27311,"fields":27313},{"id":27312,"createdAt":1432},"4kVdSdLvBSCpwNNFzLzom2",{"title":27314,"slug":27315,"articleIntro":27314,"category":27316},"335 - Travaux en cours","compte-335-travaux-en-cours",[27317],{"metadata":27318,"sys":27321,"fields":27328},{"tags":27319,"concepts":27320},[],[],{"space":27322,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27324,"publishedVersion":343,"revision":62,"contentType":27326,"locale":29},{"sys":27323},{"type":12,"linkType":13,"id":14},{"sys":27325},{"id":21,"type":12,"linkType":22},{"sys":27327},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27329,"metaTitle":353,"metaDescription":354,"mainTitle":27330,"subtitle":372,"heroImage":27345,"ctaButton":395,"ctaLink":396},[352],{"data":27331,"content":27332,"nodeType":74},{},[27333,27339],{"data":27334,"content":27335,"nodeType":78},{},[27336],{"data":27337,"marks":27338,"value":364,"nodeType":82},{},[],{"data":27340,"content":27341,"nodeType":87},{},[27342],{"data":27343,"marks":27344,"value":371,"nodeType":82},{},[],{"metadata":27346,"sys":27349,"fields":27354},{"tags":27347,"concepts":27348},[],[],{"space":27350,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27352,"publishedVersion":62,"revision":44,"locale":29},{"sys":27351},{"type":12,"linkType":13,"id":14},{"sys":27353},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27355},{"url":387,"details":27356,"fileName":393,"contentType":394},{"size":389,"image":27357},{"width":391,"height":392},{"sys":27359,"fields":27362},{"id":27360,"createdAt":27361},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":27363,"slug":27364,"articleIntro":-1,"category":27365},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[27366],{"metadata":27367,"sys":27370,"fields":27377},{"tags":27368,"concepts":27369},[],[],{"space":27371,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27373,"publishedVersion":343,"revision":62,"contentType":27375,"locale":29},{"sys":27372},{"type":12,"linkType":13,"id":14},{"sys":27374},{"id":21,"type":12,"linkType":22},{"sys":27376},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27378,"metaTitle":353,"metaDescription":354,"mainTitle":27379,"subtitle":372,"heroImage":27394,"ctaButton":395,"ctaLink":396},[352],{"data":27380,"content":27381,"nodeType":74},{},[27382,27388],{"data":27383,"content":27384,"nodeType":78},{},[27385],{"data":27386,"marks":27387,"value":364,"nodeType":82},{},[],{"data":27389,"content":27390,"nodeType":87},{},[27391],{"data":27392,"marks":27393,"value":371,"nodeType":82},{},[],{"metadata":27395,"sys":27398,"fields":27403},{"tags":27396,"concepts":27397},[],[],{"space":27399,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27401,"publishedVersion":62,"revision":44,"locale":29},{"sys":27400},{"type":12,"linkType":13,"id":14},{"sys":27402},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27404},{"url":387,"details":27405,"fileName":393,"contentType":394},{"size":389,"image":27406},{"width":391,"height":392},{"sys":27408,"fields":27411},{"id":27409,"createdAt":27410},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":27412,"slug":27413,"articleIntro":27412,"category":27414},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[27415],{"metadata":27416,"sys":27419,"fields":27426},{"tags":27417,"concepts":27418},[],[],{"space":27420,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27422,"publishedVersion":343,"revision":62,"contentType":27424,"locale":29},{"sys":27421},{"type":12,"linkType":13,"id":14},{"sys":27423},{"id":21,"type":12,"linkType":22},{"sys":27425},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27427,"metaTitle":353,"metaDescription":354,"mainTitle":27428,"subtitle":372,"heroImage":27443,"ctaButton":395,"ctaLink":396},[352],{"data":27429,"content":27430,"nodeType":74},{},[27431,27437],{"data":27432,"content":27433,"nodeType":78},{},[27434],{"data":27435,"marks":27436,"value":364,"nodeType":82},{},[],{"data":27438,"content":27439,"nodeType":87},{},[27440],{"data":27441,"marks":27442,"value":371,"nodeType":82},{},[],{"metadata":27444,"sys":27447,"fields":27452},{"tags":27445,"concepts":27446},[],[],{"space":27448,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27450,"publishedVersion":62,"revision":44,"locale":29},{"sys":27449},{"type":12,"linkType":13,"id":14},{"sys":27451},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27453},{"url":387,"details":27454,"fileName":393,"contentType":394},{"size":389,"image":27455},{"width":391,"height":392},{"sys":27457,"fields":27460},{"id":27458,"createdAt":27459},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":27461,"slug":27462,"articleIntro":-1,"category":27463},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[27464],{"metadata":27465,"sys":27468,"fields":27475},{"tags":27466,"concepts":27467},[],[],{"space":27469,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27471,"publishedVersion":343,"revision":62,"contentType":27473,"locale":29},{"sys":27470},{"type":12,"linkType":13,"id":14},{"sys":27472},{"id":21,"type":12,"linkType":22},{"sys":27474},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27476,"metaTitle":353,"metaDescription":354,"mainTitle":27477,"subtitle":372,"heroImage":27492,"ctaButton":395,"ctaLink":396},[352],{"data":27478,"content":27479,"nodeType":74},{},[27480,27486],{"data":27481,"content":27482,"nodeType":78},{},[27483],{"data":27484,"marks":27485,"value":364,"nodeType":82},{},[],{"data":27487,"content":27488,"nodeType":87},{},[27489],{"data":27490,"marks":27491,"value":371,"nodeType":82},{},[],{"metadata":27493,"sys":27496,"fields":27501},{"tags":27494,"concepts":27495},[],[],{"space":27497,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27499,"publishedVersion":62,"revision":44,"locale":29},{"sys":27498},{"type":12,"linkType":13,"id":14},{"sys":27500},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27502},{"url":387,"details":27503,"fileName":393,"contentType":394},{"size":389,"image":27504},{"width":391,"height":392},{"sys":27506,"fields":27509},{"id":27507,"createdAt":27508},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":27510,"slug":27511,"articleIntro":27510,"category":27512},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[27513],{"metadata":27514,"sys":27517,"fields":27524},{"tags":27515,"concepts":27516},[],[],{"space":27518,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27520,"publishedVersion":343,"revision":62,"contentType":27522,"locale":29},{"sys":27519},{"type":12,"linkType":13,"id":14},{"sys":27521},{"id":21,"type":12,"linkType":22},{"sys":27523},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27525,"metaTitle":353,"metaDescription":354,"mainTitle":27526,"subtitle":372,"heroImage":27541,"ctaButton":395,"ctaLink":396},[352],{"data":27527,"content":27528,"nodeType":74},{},[27529,27535],{"data":27530,"content":27531,"nodeType":78},{},[27532],{"data":27533,"marks":27534,"value":364,"nodeType":82},{},[],{"data":27536,"content":27537,"nodeType":87},{},[27538],{"data":27539,"marks":27540,"value":371,"nodeType":82},{},[],{"metadata":27542,"sys":27545,"fields":27550},{"tags":27543,"concepts":27544},[],[],{"space":27546,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27548,"publishedVersion":62,"revision":44,"locale":29},{"sys":27547},{"type":12,"linkType":13,"id":14},{"sys":27549},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27551},{"url":387,"details":27552,"fileName":393,"contentType":394},{"size":389,"image":27553},{"width":391,"height":392},{"sys":27555,"fields":27558},{"id":27556,"createdAt":27557},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":27559,"slug":27560,"articleIntro":27559,"category":27561},"Compte 502 - Actions propres","compte-502-actions-propres",[27562],{"metadata":27563,"sys":27566,"fields":27573},{"tags":27564,"concepts":27565},[],[],{"space":27567,"id":338,"type":16,"createdAt":339,"updatedAt":340,"environment":27569,"publishedVersion":343,"revision":62,"contentType":27571,"locale":29},{"sys":27568},{"type":12,"linkType":13,"id":14},{"sys":27570},{"id":21,"type":12,"linkType":22},{"sys":27572},{"type":12,"linkType":27,"id":346},{"contentfulName":348,"modelCategoryName":349,"slug":350,"contentTypeSlug":27574,"metaTitle":353,"metaDescription":354,"mainTitle":27575,"subtitle":372,"heroImage":27590,"ctaButton":395,"ctaLink":396},[352],{"data":27576,"content":27577,"nodeType":74},{},[27578,27584],{"data":27579,"content":27580,"nodeType":78},{},[27581],{"data":27582,"marks":27583,"value":364,"nodeType":82},{},[],{"data":27585,"content":27586,"nodeType":87},{},[27587],{"data":27588,"marks":27589,"value":371,"nodeType":82},{},[],{"metadata":27591,"sys":27594,"fields":27599},{"tags":27592,"concepts":27593},[],[],{"space":27595,"id":380,"type":58,"createdAt":381,"updatedAt":381,"environment":27597,"publishedVersion":62,"revision":44,"locale":29},{"sys":27596},{"type":12,"linkType":13,"id":14},{"sys":27598},{"id":21,"type":12,"linkType":22},{"title":385,"description":371,"file":27600},{"url":387,"details":27601,"fileName":393,"contentType":394},{"size":389,"image":27602},{"width":391,"height":392},1780085327438]