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Il sert spécifiquement à enregistrer les sommes que l'entreprise doit recevoir en lien avec son personnel, mais qui n'ont pas encore été encaissées à la clôture de l'exercice comptable.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de respecter le principe comptable de rattachement des charges et des produits à l'exercice concerné, conformément au Plan Comptable Général 2025. Il est utilisé lors des opérations d'inventaire pour constater des produits qui se rapportent à l'exercice en cours mais qui ne seront encaissés que sur l'exercice suivant.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 4287 s'inscrit dans la classe 4 du PCG qui regroupe les comptes de tiers. Plus précisément, il fait partie de la catégorie des comptes de régularisation actif, permettant d'enregistrer des créances liées au personnel qui correspondent économiquement à l'exercice qui se termine.",[],{},{"nodeType":95,"data":124,"content":125},{},[126],{"nodeType":82,"value":127,"marks":128,"data":129},"Quand utiliser le compte 4287 ?",[],{},{"nodeType":87,"data":131,"content":132},{},[133],{"nodeType":82,"value":134,"marks":135,"data":136},"Le compte 4287 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":138,"data":139,"content":140},"unordered-list",{},[141,152,162,172,182],{"nodeType":142,"data":143,"content":144},"list-item",{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Remboursements attendus : Lorsque l'entreprise a avancé des sommes pour le compte du personnel et qu'elle attend un remboursement qui n'a pas encore été reçu à la clôture de l'exercice",[],{},{"nodeType":142,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Indemnités à recevoir : Pour comptabiliser des indemnités à recevoir des organismes sociaux (comme la sécurité sociale) lorsque l'entreprise a maintenu tout ou partie du salaire d'un employé absent pour maladie, accident ou maternité",[],{},{"nodeType":142,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Régularisations de charges sociales : Pour enregistrer des trop-versés de cotisations sociales qui seront remboursés sur l'exercice suivant",[],{},{"nodeType":142,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Subventions liées à l'emploi : Pour constater des subventions acquises liées à l'emploi (comme des aides à l'embauche) qui n'ont pas encore été versées",[],{},{"nodeType":142,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Crédits d'impôts liés au personnel : Pour enregistrer des crédits d'impôts liés à l'emploi qui sont certains mais pas encore encaissés",[],{},{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Le compte 4287 est typiquement mouvementé lors des écritures d'inventaire, à la clôture de l'exercice comptable. Il permet ainsi de rattacher à l'exercice des produits qui lui sont économiquement liés, même si leur encaissement interviendra ultérieurement.",[],{},{"nodeType":95,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Quels sont les impacts fiscaux du compte 4287 ?",[],{},{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"L'utilisation du compte 4287 présente plusieurs impacts fiscaux importants :",[],{},{"nodeType":138,"data":214,"content":215},{},[216,226,236,246,256],{"nodeType":142,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Rattachement correct des produits : Les produits à recevoir comptabilisés au compte 4287 sont intégrés au résultat fiscal de l'exercice, ce qui permet une juste détermination de l'assiette imposable conformément au principe de rattachement des produits à l'exercice concerné",[],{},{"nodeType":142,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Justification des écritures : L'administration fiscale est particulièrement attentive à la justification des produits à recevoir. Il est donc essentiel de conserver tous les documents permettant d'établir la réalité et le montant des sommes à recevoir (correspondances, décomptes, notifications de droits, etc.)",[],{},{"nodeType":142,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Régularisations ultérieures : Si le montant définitivement perçu diffère de celui comptabilisé en produit à recevoir, une régularisation doit être effectuée sur l'exercice de réception effective, ce qui peut avoir un impact fiscal sur ce second exercice",[],{},{"nodeType":142,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"TVA : Pour certains produits à recevoir soumis à TVA, la taxe doit être déclarée dès la constatation du produit à recevoir, même si la facture n'a pas encore été établie (cas d'une facturation à établir)",[],{},{"nodeType":142,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Contrôle fiscal : Les comptes de produits à recevoir font souvent l'objet d'une attention particulière lors des contrôles fiscaux, notamment pour vérifier l'absence de reports artificiels de produits d'un exercice à l'autre",[],{},{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"La bonne utilisation du compte 4287 contribue ainsi à la sincérité des comptes annuels et à la conformité fiscale de l'entreprise.",[],{},{"nodeType":95,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"3 point clés à retenir sur le compte 4287",[],{},{"nodeType":138,"data":281,"content":282},{},[283,293,303],{"nodeType":142,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"Le compte 4287 permet d'enregistrer les créances liées au personnel qui correspondent économiquement à l'exercice qui se termine mais qui ne seront encaissées que sur l'exercice suivant, respectant ainsi le principe de rattachement des charges et produits.",[],{},{"nodeType":142,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Il est principalement utilisé pour les remboursements attendus d'organismes sociaux suite au maintien de salaire, les régularisations de charges sociales et les subventions liées à l'emploi à recevoir.",[],{},{"nodeType":142,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Les écritures au compte 4287 doivent être contre-passées à l'ouverture de l'exercice suivant, ce qui permet de neutraliser l'impact du produit déjà comptabilisé lorsque l'encaissement effectif interviendra.",[],{},"compte-4287-produits-a-recevoir",false,[316],{"metadata":317,"sys":320,"fields":332},{"tags":318,"concepts":319},[],[],{"space":321,"id":323,"type":16,"createdAt":324,"updatedAt":325,"environment":326,"publishedVersion":328,"revision":62,"contentType":329,"locale":29},{"sys":322},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":327},{"id":21,"type":12,"linkType":22},24,{"sys":330},{"type":12,"linkType":27,"id":331},"category",{"contentfulName":333,"modelCategoryName":334,"slug":335,"contentTypeSlug":336,"metaTitle":338,"metaDescription":339,"mainTitle":340,"subtitle":357,"heroImage":358,"ctaButton":380,"ctaLink":381},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[337],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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