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recevoir",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte utilisé pour enregistrer les produits à recevoir des organismes sociaux",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4387 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4387 Produits à recevoir est un sous-compte de la catégorie 438 Organismes sociaux - Charges à payer, qui appartient à la classe 4 des comptes de tiers, et plus précisément au compte 43 Sécurité sociale et autres organismes sociaux.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte sert à enregistrer les produits que l'entreprise s'attend à recevoir des organismes sociaux, mais pour lesquels elle n'a pas encore reçu les pièces justificatives à la clôture de l'exercice comptable.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Il s'agit de sommes dont le montant est connu ou peut être évalué avec une précision suffisante, mais qui n'ont pas encore été formellement facturées ou notifiées.",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les remboursements attendus des organismes sociaux pour des formations professionnelles",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les subventions accordées mais non encore versées par des organismes 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:",[],{},{"nodeType":183,"data":184,"content":185},"ordered-list",{},[186,196,206,216],{"nodeType":128,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"À la clôture de l'exercice comptable : Lorsque l'entreprise identifie des produits qui se rattachent à l'exercice qui se termine mais pour lesquels elle n'a pas encore reçu la notification formelle ou le versement de la part des organismes sociaux.",[],{},{"nodeType":128,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Dans le cadre des écritures d'inventaire : Le compte 4387 est débité à la clôture de l'exercice par le crédit des comptes de produits correspondants (classe 7) pour constater les produits à recevoir.",[],{},{"nodeType":128,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de l'avance d'indemnités journalières : Quand l'entreprise maintient tout ou partie du salaire d'un employé en arrêt maladie, accident ou maternité, et qu'elle est en droit de récupérer des indemnités auprès des organismes sociaux.",[],{},{"nodeType":128,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Pour des aides ou subventions accordées mais non versées : Lorsque l'entreprise a reçu l'accord pour une aide ou une subvention d'un organisme social, mais que le versement n'a pas encore eu lieu à la clôture de l'exercice.",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Lors de l'exercice suivant, ces écritures sont généralement contre-passées à l'ouverture, puis enregistrées normalement à la réception effective des sommes ou des notifications.",[],{},{"nodeType":95,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Quels sont les impacts fiscaux du compte 4387 ?",[],{},{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"L'utilisation du compte 4387 Produits à recevoir a plusieurs implications fiscales importantes :",[],{},{"nodeType":183,"data":248,"content":249},{},[250,260,270,280,290],{"nodeType":128,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Rattachement des produits au bon exercice fiscal : L'utilisation de ce compte permet de respecter le principe d'indépendance des exercices en comptabilisant les produits dans l'exercice auquel ils se rapportent, même si les documents justificatifs ou les versements n'ont pas encore été reçus. Cela a un impact direct sur le résultat fiscal de l'exercice.",[],{},{"nodeType":128,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Incidence sur le résultat imposable : Les produits à recevoir comptabilisés via le compte 4387 augmentent le résultat comptable de l'exercice et donc potentiellement la base imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu.",[],{},{"nodeType":128,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Traitement en matière de TVA : Les produits à recevoir des organismes sociaux ne sont généralement pas soumis à la TVA, mais il convient de vérifier la nature exacte de chaque produit pour déterminer son régime TVA applicable.",[],{},{"nodeType":128,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Justification en cas de contrôle fiscal : L'entreprise doit être en mesure de justifier la réalité et le montant des produits à recevoir comptabilisés. Une documentation précise (accords, notifications, calculs d'indemnités) est essentielle pour sécuriser ces écritures en cas de contrôle fiscal.",[],{},{"nodeType":128,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Cohérence avec les déclarations sociales : Les montants inscrits au compte 4387 doivent être cohérents avec les déclarations effectuées auprès des organismes sociaux concernés.",[],{},{"nodeType":95,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"3 points clés à retenir sur le compte 4387",[],{},{"nodeType":183,"data":308,"content":309},{},[310,320,330],{"nodeType":128,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Reconnaissance des produits : Le compte 4387 permet de comptabiliser des produits à recevoir des organismes sociaux dans l'exercice auquel ils se rattachent, respectant ainsi le principe comptable d'indépendance des exercices.",[],{},{"nodeType":128,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Écriture d'inventaire temporaire : Les écritures passées sur ce compte sont généralement contre-passées à l'ouverture de l'exercice suivant, puis enregistrées définitivement lors de la réception effective des sommes ou des notifications.",[],{},{"nodeType":128,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Documentation essentielle : Une documentation précise des montants inscrits au compte 4387 est indispensable pour justifier ces écritures, tant sur le plan comptable que fiscal.",[],{},"compte-4387-produits-a-recevoir",false,[343],{"metadata":344,"sys":347,"fields":359},{"tags":345,"concepts":346},[],[],{"space":348,"id":350,"type":16,"createdAt":351,"updatedAt":352,"environment":353,"publishedVersion":355,"revision":62,"contentType":356,"locale":29},{"sys":349},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":354},{"id":21,"type":12,"linkType":22},24,{"sys":357},{"type":12,"linkType":27,"id":358},"category",{"contentfulName":360,"modelCategoryName":361,"slug":362,"contentTypeSlug":363,"metaTitle":365,"metaDescription":366,"mainTitle":367,"subtitle":384,"heroImage":385,"ctaButton":407,"ctaLink":408},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[364],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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