[{"data":1,"prerenderedAt":27591},["ShallowReactive",2],{"tip-plan-comptable-compte-4561-associes-comptes-dapport-en-societe":3,"plan-comptable-compte-4561-associes-comptes-dapport-en-societe-similars":385},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4561-associes-comptes-dapport-en-societe",{"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","4RJkJ0WPgf2C32BEbufMLk","Entry","2025-04-25T13:18:58.603Z","2025-04-29T07:35:45.765Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",25,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"articleIntro":31,"author":33,"content":74,"slug":316,"faq_structured_data":317,"category":318},"Compte 4561 - Associés - Comptes d'apport en société","Le compte 4561 enregistre les promesses d’apport des associés (numéraire ou nature) lors de la création ou de l’augmentation de capital, en attente de leur réalisation effective.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,140,160,167,174,197,216,262,269,276,309],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 4561 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 4561 est spécifiquement conçu pour ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"enregistrer les promesses d'apport faites par les associés à la société.",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104}," Ces apports peuvent prendre deux formes principales :",[],{},{"nodeType":106,"data":107,"content":108},"unordered-list",{},[109,125],{"nodeType":110,"data":111,"content":112},"list-item",{},[113],{"nodeType":88,"data":114,"content":115},{},[116,121],{"nodeType":83,"value":117,"marks":118,"data":120},"Apports en numéraire : ",[119],{"type":99},{},{"nodeType":83,"value":122,"marks":123,"data":124},"sommes d'argent que les associés s'engagent à verser à la société",[],{},{"nodeType":110,"data":126,"content":127},{},[128],{"nodeType":88,"data":129,"content":130},{},[131,136],{"nodeType":83,"value":132,"marks":133,"data":135},"Apports en nature :",[134],{"type":99},{},{"nodeType":83,"value":137,"marks":138,"data":139}," biens (immobiliers, matériels, brevets, etc.) ou services que les associés s'engagent à apporter",[],{},{"nodeType":88,"data":141,"content":142},{},[143,147,156],{"nodeType":83,"value":144,"marks":145,"data":146},"Ce compte joue un rôle transitoire dans la comptabilité, intervenant entre le moment où la promesse d'apport est formulée et celui où l'apport est effectivement réalisé. Selon le ",[],{},{"nodeType":148,"data":149,"content":151},"hyperlink",{"uri":150},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[152],{"nodeType":83,"value":153,"marks":154,"data":155},"Plan Comptable Général 2025",[],{},{"nodeType":83,"value":157,"marks":158,"data":159},", le compte 4561 est débité du montant de la promesse d'apport par le crédit des subdivisions concernées du compte 101 « Capital ». Une fois l'apport réalisé, le compte 4561 est crédité par le débit des comptes retraçant les apports (comptes de trésorerie ou d'actifs).",[],{},{"nodeType":79,"data":161,"content":162},{},[163],{"nodeType":83,"value":164,"marks":165,"data":166},"Quand utiliser le compte 4561 ?",[],{},{"nodeType":88,"data":168,"content":169},{},[170],{"nodeType":83,"value":171,"marks":172,"data":173},"Le compte 4561 est principalement utilisé dans deux situations comptables spécifiques :",[],{},{"nodeType":106,"data":175,"content":176},{},[177,187],{"nodeType":110,"data":178,"content":179},{},[180],{"nodeType":88,"data":181,"content":182},{},[183],{"nodeType":83,"value":184,"marks":185,"data":186},"Lors de la constitution d'une société : À la création, les associés s'engagent à apporter un certain capital. Les promesses d'apport (numéraire ou nature) sont comptabilisées dans le compte 4561 jusqu'à leur réalisation effective.",[],{},{"nodeType":110,"data":188,"content":189},{},[190],{"nodeType":88,"data":191,"content":192},{},[193],{"nodeType":83,"value":194,"marks":195,"data":196},"Lors d'une augmentation de capital : Quand la société décide d'augmenter son capital, les nouveaux apports des associés sont également enregistrés dans le compte 4561 jusqu'à leur réalisation.",[],{},{"nodeType":88,"data":198,"content":199},{},[200,204,212],{"nodeType":83,"value":201,"marks":202,"data":203},"Ce compte fonctionne en coordination avec d'autres comptes de ",[],{},{"nodeType":148,"data":205,"content":207},{"uri":206},"/fr/fiches-pratiques/plan-comptable/compte-45-groupe-et-associes",[208],{"nodeType":83,"value":209,"marks":210,"data":211},"la classe 45",[],{},{"nodeType":83,"value":213,"marks":214,"data":215},", notamment :",[],{},{"nodeType":106,"data":217,"content":218},{},[219,241],{"nodeType":110,"data":220,"content":221},{},[222],{"nodeType":88,"data":223,"content":224},{},[225,229,237],{"nodeType":83,"value":226,"marks":227,"data":228},"",[],{},{"nodeType":148,"data":230,"content":232},{"uri":231},"/fr/fiches-pratiques/plan-comptable/compte-4562-apporteurs-capital-appel%C3%A9-non-vers%C3%A9",[233],{"nodeType":83,"value":234,"marks":235,"data":236},"Le compte 4562",[],{},{"nodeType":83,"value":238,"marks":239,"data":240}," « Apporteurs - Capital appelé, non versé » qui intervient lors des appels successifs du capital",[],{},{"nodeType":110,"data":242,"content":243},{},[244],{"nodeType":88,"data":245,"content":246},{},[247,250,258],{"nodeType":83,"value":226,"marks":248,"data":249},[],{},{"nodeType":148,"data":251,"content":253},{"uri":252},"/fr/fiches-pratiques/plan-comptable/compte-4564-apporteurs-versements-anticipes",[254],{"nodeType":83,"value":255,"marks":256,"data":257},"Le compte 4564",[],{},{"nodeType":83,"value":259,"marks":260,"data":261}," « Associés - Versements anticipés » qui enregistre les apports mis à disposition préalablement aux appels de capital",[],{},{"nodeType":79,"data":263,"content":264},{},[265],{"nodeType":83,"value":266,"marks":267,"data":268},"Quels sont les impacts fiscaux du compte 4561 ?",[],{},{"nodeType":88,"data":270,"content":271},{},[272],{"nodeType":83,"value":273,"marks":274,"data":275},"Les implications fiscales liées aux apports en société varient selon leur nature :",[],{},{"nodeType":106,"data":277,"content":278},{},[279,294],{"nodeType":110,"data":280,"content":281},{},[282],{"nodeType":88,"data":283,"content":284},{},[285,290],{"nodeType":83,"value":286,"marks":287,"data":289},"Apports en numéraire :",[288],{"type":99},{},{"nodeType":83,"value":291,"marks":292,"data":293}," Généralement, ils n'entraînent pas d'implication fiscale immédiate pour l'associé ou la société, hormis les droits d'enregistrement dans certains cas spécifiques.",[],{},{"nodeType":110,"data":295,"content":296},{},[297],{"nodeType":88,"data":298,"content":299},{},[300,305],{"nodeType":83,"value":301,"marks":302,"data":304},"Apports en nature : ",[303],{"type":99},{},{"nodeType":83,"value":306,"marks":307,"data":308},"Ces apports peuvent nécessiter une évaluation par un commissaire aux apports selon la législation applicable. Cette évaluation peut avoir des implications fiscales importantes, notamment en matière de plus-values pour l'associé apporteur. La société peut être amenée à réévaluer le bien apporté dans ses comptes, affectant potentiellement son bilan et sa base imposable.",[],{},{"nodeType":88,"data":310,"content":311},{},[312],{"nodeType":83,"value":313,"marks":314,"data":315},"Il est essentiel de noter que le compte 4561 lui-même, en tant qu'élément transitoire, n'a pas d'impact fiscal direct. Ce sont les opérations sous-jacentes d'apport, une fois réalisées et transférées au capital, qui peuvent avoir des conséquences fiscales.",[],{},"compte-4561-associes-comptes-dapport-en-societe",false,[319],{"metadata":320,"sys":323,"fields":335},{"tags":321,"concepts":322},[],[],{"space":324,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":329,"publishedVersion":331,"revision":63,"contentType":332,"locale":29},{"sys":325},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":330},{"id":21,"type":12,"linkType":22},24,{"sys":333},{"type":12,"linkType":27,"id":334},"category",{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":339,"metaTitle":341,"metaDescription":342,"mainTitle":343,"subtitle":360,"heroImage":361,"ctaButton":383,"ctaLink":384},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[340],"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":344,"content":345,"nodeType":75},{},[346,354],{"data":347,"content":348,"nodeType":353},{},[349],{"data":350,"marks":351,"value":352,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":355,"content":356,"nodeType":88},{},[357],{"data":358,"marks":359,"value":226,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":362,"sys":365,"fields":372},{"tags":363,"concepts":364},[],[],{"space":366,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":370,"publishedVersion":63,"revision":45,"locale":29},{"sys":367},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":371},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":374},"Facturation",{"url":375,"details":376,"fileName":381,"contentType":382},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":377,"image":378},246703,{"width":379,"height":380},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[386,435,484,533,582,631,680,729,778,827,876,925,974,1023,1072,1121,1170,1220,1269,1318,1367,1416,1465,1514,1563,1612,1661,1710,1759,1808,1857,1906,1955,2004,2053,2102,2151,2200,2249,2298,2347,2396,2445,2494,2543,2592,2641,2690,2739,2788,2837,2886,2935,2984,3033,3082,3131,3180,3229,3278,3327,3376,3425,3474,3523,3572,3621,3670,3719,3768,3817,3866,3915,3964,4013,4062,4111,4161,4210,4259,4308,4357,4406,4455,4505,4554,4603,4652,4701,4750,4799,4848,4898,4947,4996,5045,5095,5144,5193,5242,5291,5340,5389,5438,5487,5536,5586,5635,5684,5733,5782,5831,5880,5929,5978,6027,6076,6125,6174,6223,6272,6321,6370,6419,6468,6517,6566,6615,6664,6713,6762,6811,6860,6909,6958,7007,7056,7105,7154,7203,7252,7301,7350,7399,7448,7497,7546,7595,7644,7693,7742,7791,7840,7889,7938,7987,8036,8085,8134,8183,8232,8281,8330,8379,8428,8477,8526,8575,8624,8673,8722,8771,8820,8869,8918,8967,9016,9065,9114,9163,9212,9261,9310,9359,9408,9457,9506,9555,9604,9653,9703,9752,9801,9850,9899,9948,9997,10046,10095,10144,10193,10242,10291,10340,10388,10437,10486,10535,10584,10633,10682,10732,10781,10830,10879,10928,10977,11026,11075,11124,11173,11222,11271,11320,11369,11418,11467,11516,11565,11614,11663,11712,11761,11810,11859,11908,11957,12006,12055,12104,12153,12202,12251,12300,12349,12398,12447,12496,12545,12594,12643,12692,12741,12790,12839,12888,12937,12986,13035,13084,13133,13182,13231,13276,13325,13374,13423,13472,13521,13570,13619,13668,13717,13766,13815,13864,13913,13962,14011,14060,14109,14158,14207,14256,14304,14353,14402,14451,14500,14549,14598,14647,14696,14745,14794,14844,14893,14942,14991,15040,15089,15139,15188,15237,15286,15335,15384,15433,15482,15531,15580,15629,15678,15727,15776,15825,15874,15923,15972,16021,16070,16119,16168,16217,16266,16315,16364,16413,16462,16511,16560,16609,16658,16707,16756,16805,16854,16903,16952,17001,17050,17099,17148,17197,17246,17295,17344,17393,17442,17491,17540,17589,17638,17687,17736,17785,17834,17883,17932,17981,18031,18080,18129,18178,18227,18276,18325,18374,18422,18471,18520,18569,18618,18667,18716,18765,18814,18863,18913,18962,19011,19060,19109,19158,19207,19256,19305,19354,19403,19452,19501,19550,19600,19649,19698,19747,19796,19845,19894,19943,19992,20041,20090,20139,20188,20237,20286,20335,20384,20433,20482,20531,20580,20629,20678,20727,20776,20825,20874,20923,20972,21021,21070,21119,21168,21217,21266,21315,21364,21414,21463,21512,21561,21611,21660,21709,21758,21807,21856,21905,21954,22003,22052,22101,22150,22199,22248,22297,22346,22395,22444,22493,22542,22591,22640,22689,22738,22787,22836,22886,22935,22984,23033,23082,23131,23180,23229,23278,23327,23376,23425,23474,23522,23571,23620,23669,23718,23767,23816,23865,23914,23963,24012,24061,24110,24159,24208,24257,24306,24355,24404,24453,24502,24551,24600,24649,24698,24747,24796,24845,24894,24942,24991,25040,25089,25139,25188,25237,25286,25336,25385,25434,25483,25532,25581,25630,25679,25728,25777,25826,25875,25924,25973,26022,26071,26120,26168,26217,26266,26315,26364,26413,26462,26511,26560,26609,26659,26708,26758,26807,26856,26905,26954,27003,27052,27101,27150,27199,27248,27297,27346,27395,27444,27493,27542],{"sys":387,"fields":390},{"id":388,"createdAt":389},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":391,"slug":392,"articleIntro":391,"category":393},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[394],{"metadata":395,"sys":398,"fields":405},{"tags":396,"concepts":397},[],[],{"space":399,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":401,"publishedVersion":331,"revision":63,"contentType":403,"locale":29},{"sys":400},{"type":12,"linkType":13,"id":14},{"sys":402},{"id":21,"type":12,"linkType":22},{"sys":404},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":406,"metaTitle":341,"metaDescription":342,"mainTitle":407,"subtitle":360,"heroImage":422,"ctaButton":383,"ctaLink":384},[340],{"data":408,"content":409,"nodeType":75},{},[410,416],{"data":411,"content":412,"nodeType":353},{},[413],{"data":414,"marks":415,"value":352,"nodeType":83},{},[],{"data":417,"content":418,"nodeType":88},{},[419],{"data":420,"marks":421,"value":226,"nodeType":83},{},[],{"metadata":423,"sys":426,"fields":431},{"tags":424,"concepts":425},[],[],{"space":427,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":429,"publishedVersion":63,"revision":45,"locale":29},{"sys":428},{"type":12,"linkType":13,"id":14},{"sys":430},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":432},{"url":375,"details":433,"fileName":381,"contentType":382},{"size":377,"image":434},{"width":379,"height":380},{"sys":436,"fields":439},{"id":437,"createdAt":438},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":440,"slug":441,"articleIntro":440,"category":442},"2751 - Dépôts","compte-2751-depots",[443],{"metadata":444,"sys":447,"fields":454},{"tags":445,"concepts":446},[],[],{"space":448,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":450,"publishedVersion":331,"revision":63,"contentType":452,"locale":29},{"sys":449},{"type":12,"linkType":13,"id":14},{"sys":451},{"id":21,"type":12,"linkType":22},{"sys":453},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":455,"metaTitle":341,"metaDescription":342,"mainTitle":456,"subtitle":360,"heroImage":471,"ctaButton":383,"ctaLink":384},[340],{"data":457,"content":458,"nodeType":75},{},[459,465],{"data":460,"content":461,"nodeType":353},{},[462],{"data":463,"marks":464,"value":352,"nodeType":83},{},[],{"data":466,"content":467,"nodeType":88},{},[468],{"data":469,"marks":470,"value":226,"nodeType":83},{},[],{"metadata":472,"sys":475,"fields":480},{"tags":473,"concepts":474},[],[],{"space":476,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":478,"publishedVersion":63,"revision":45,"locale":29},{"sys":477},{"type":12,"linkType":13,"id":14},{"sys":479},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":481},{"url":375,"details":482,"fileName":381,"contentType":382},{"size":377,"image":483},{"width":379,"height":380},{"sys":485,"fields":488},{"id":486,"createdAt":487},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":489,"slug":490,"articleIntro":489,"category":491},"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",[492],{"metadata":493,"sys":496,"fields":503},{"tags":494,"concepts":495},[],[],{"space":497,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":499,"publishedVersion":331,"revision":63,"contentType":501,"locale":29},{"sys":498},{"type":12,"linkType":13,"id":14},{"sys":500},{"id":21,"type":12,"linkType":22},{"sys":502},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":504,"metaTitle":341,"metaDescription":342,"mainTitle":505,"subtitle":360,"heroImage":520,"ctaButton":383,"ctaLink":384},[340],{"data":506,"content":507,"nodeType":75},{},[508,514],{"data":509,"content":510,"nodeType":353},{},[511],{"data":512,"marks":513,"value":352,"nodeType":83},{},[],{"data":515,"content":516,"nodeType":88},{},[517],{"data":518,"marks":519,"value":226,"nodeType":83},{},[],{"metadata":521,"sys":524,"fields":529},{"tags":522,"concepts":523},[],[],{"space":525,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":527,"publishedVersion":63,"revision":45,"locale":29},{"sys":526},{"type":12,"linkType":13,"id":14},{"sys":528},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":530},{"url":375,"details":531,"fileName":381,"contentType":382},{"size":377,"image":532},{"width":379,"height":380},{"sys":534,"fields":537},{"id":535,"createdAt":536},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":538,"slug":539,"articleIntro":538,"category":540},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[541],{"metadata":542,"sys":545,"fields":552},{"tags":543,"concepts":544},[],[],{"space":546,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":548,"publishedVersion":331,"revision":63,"contentType":550,"locale":29},{"sys":547},{"type":12,"linkType":13,"id":14},{"sys":549},{"id":21,"type":12,"linkType":22},{"sys":551},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":553,"metaTitle":341,"metaDescription":342,"mainTitle":554,"subtitle":360,"heroImage":569,"ctaButton":383,"ctaLink":384},[340],{"data":555,"content":556,"nodeType":75},{},[557,563],{"data":558,"content":559,"nodeType":353},{},[560],{"data":561,"marks":562,"value":352,"nodeType":83},{},[],{"data":564,"content":565,"nodeType":88},{},[566],{"data":567,"marks":568,"value":226,"nodeType":83},{},[],{"metadata":570,"sys":573,"fields":578},{"tags":571,"concepts":572},[],[],{"space":574,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":576,"publishedVersion":63,"revision":45,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":579},{"url":375,"details":580,"fileName":381,"contentType":382},{"size":377,"image":581},{"width":379,"height":380},{"sys":583,"fields":586},{"id":584,"createdAt":585},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":587,"slug":588,"articleIntro":587,"category":589},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[590],{"metadata":591,"sys":594,"fields":601},{"tags":592,"concepts":593},[],[],{"space":595,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":597,"publishedVersion":331,"revision":63,"contentType":599,"locale":29},{"sys":596},{"type":12,"linkType":13,"id":14},{"sys":598},{"id":21,"type":12,"linkType":22},{"sys":600},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":602,"metaTitle":341,"metaDescription":342,"mainTitle":603,"subtitle":360,"heroImage":618,"ctaButton":383,"ctaLink":384},[340],{"data":604,"content":605,"nodeType":75},{},[606,612],{"data":607,"content":608,"nodeType":353},{},[609],{"data":610,"marks":611,"value":352,"nodeType":83},{},[],{"data":613,"content":614,"nodeType":88},{},[615],{"data":616,"marks":617,"value":226,"nodeType":83},{},[],{"metadata":619,"sys":622,"fields":627},{"tags":620,"concepts":621},[],[],{"space":623,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":625,"publishedVersion":63,"revision":45,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":628},{"url":375,"details":629,"fileName":381,"contentType":382},{"size":377,"image":630},{"width":379,"height":380},{"sys":632,"fields":635},{"id":633,"createdAt":634},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":636,"slug":637,"articleIntro":636,"category":638},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[639],{"metadata":640,"sys":643,"fields":650},{"tags":641,"concepts":642},[],[],{"space":644,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":646,"publishedVersion":331,"revision":63,"contentType":648,"locale":29},{"sys":645},{"type":12,"linkType":13,"id":14},{"sys":647},{"id":21,"type":12,"linkType":22},{"sys":649},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":651,"metaTitle":341,"metaDescription":342,"mainTitle":652,"subtitle":360,"heroImage":667,"ctaButton":383,"ctaLink":384},[340],{"data":653,"content":654,"nodeType":75},{},[655,661],{"data":656,"content":657,"nodeType":353},{},[658],{"data":659,"marks":660,"value":352,"nodeType":83},{},[],{"data":662,"content":663,"nodeType":88},{},[664],{"data":665,"marks":666,"value":226,"nodeType":83},{},[],{"metadata":668,"sys":671,"fields":676},{"tags":669,"concepts":670},[],[],{"space":672,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":674,"publishedVersion":63,"revision":45,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":677},{"url":375,"details":678,"fileName":381,"contentType":382},{"size":377,"image":679},{"width":379,"height":380},{"sys":681,"fields":684},{"id":682,"createdAt":683},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":685,"slug":686,"articleIntro":685,"category":687},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[688],{"metadata":689,"sys":692,"fields":699},{"tags":690,"concepts":691},[],[],{"space":693,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":695,"publishedVersion":331,"revision":63,"contentType":697,"locale":29},{"sys":694},{"type":12,"linkType":13,"id":14},{"sys":696},{"id":21,"type":12,"linkType":22},{"sys":698},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":700,"metaTitle":341,"metaDescription":342,"mainTitle":701,"subtitle":360,"heroImage":716,"ctaButton":383,"ctaLink":384},[340],{"data":702,"content":703,"nodeType":75},{},[704,710],{"data":705,"content":706,"nodeType":353},{},[707],{"data":708,"marks":709,"value":352,"nodeType":83},{},[],{"data":711,"content":712,"nodeType":88},{},[713],{"data":714,"marks":715,"value":226,"nodeType":83},{},[],{"metadata":717,"sys":720,"fields":725},{"tags":718,"concepts":719},[],[],{"space":721,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":723,"publishedVersion":63,"revision":45,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":726},{"url":375,"details":727,"fileName":381,"contentType":382},{"size":377,"image":728},{"width":379,"height":380},{"sys":730,"fields":733},{"id":731,"createdAt":732},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":734,"slug":735,"articleIntro":-1,"category":736},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[737],{"metadata":738,"sys":741,"fields":748},{"tags":739,"concepts":740},[],[],{"space":742,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":744,"publishedVersion":331,"revision":63,"contentType":746,"locale":29},{"sys":743},{"type":12,"linkType":13,"id":14},{"sys":745},{"id":21,"type":12,"linkType":22},{"sys":747},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":749,"metaTitle":341,"metaDescription":342,"mainTitle":750,"subtitle":360,"heroImage":765,"ctaButton":383,"ctaLink":384},[340],{"data":751,"content":752,"nodeType":75},{},[753,759],{"data":754,"content":755,"nodeType":353},{},[756],{"data":757,"marks":758,"value":352,"nodeType":83},{},[],{"data":760,"content":761,"nodeType":88},{},[762],{"data":763,"marks":764,"value":226,"nodeType":83},{},[],{"metadata":766,"sys":769,"fields":774},{"tags":767,"concepts":768},[],[],{"space":770,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":772,"publishedVersion":63,"revision":45,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":775},{"url":375,"details":776,"fileName":381,"contentType":382},{"size":377,"image":777},{"width":379,"height":380},{"sys":779,"fields":782},{"id":780,"createdAt":781},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":783,"slug":784,"articleIntro":783,"category":785},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[786],{"metadata":787,"sys":790,"fields":797},{"tags":788,"concepts":789},[],[],{"space":791,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":793,"publishedVersion":331,"revision":63,"contentType":795,"locale":29},{"sys":792},{"type":12,"linkType":13,"id":14},{"sys":794},{"id":21,"type":12,"linkType":22},{"sys":796},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":798,"metaTitle":341,"metaDescription":342,"mainTitle":799,"subtitle":360,"heroImage":814,"ctaButton":383,"ctaLink":384},[340],{"data":800,"content":801,"nodeType":75},{},[802,808],{"data":803,"content":804,"nodeType":353},{},[805],{"data":806,"marks":807,"value":352,"nodeType":83},{},[],{"data":809,"content":810,"nodeType":88},{},[811],{"data":812,"marks":813,"value":226,"nodeType":83},{},[],{"metadata":815,"sys":818,"fields":823},{"tags":816,"concepts":817},[],[],{"space":819,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":821,"publishedVersion":63,"revision":45,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":824},{"url":375,"details":825,"fileName":381,"contentType":382},{"size":377,"image":826},{"width":379,"height":380},{"sys":828,"fields":831},{"id":829,"createdAt":830},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":832,"slug":833,"articleIntro":832,"category":834},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[835],{"metadata":836,"sys":839,"fields":846},{"tags":837,"concepts":838},[],[],{"space":840,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":842,"publishedVersion":331,"revision":63,"contentType":844,"locale":29},{"sys":841},{"type":12,"linkType":13,"id":14},{"sys":843},{"id":21,"type":12,"linkType":22},{"sys":845},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":847,"metaTitle":341,"metaDescription":342,"mainTitle":848,"subtitle":360,"heroImage":863,"ctaButton":383,"ctaLink":384},[340],{"data":849,"content":850,"nodeType":75},{},[851,857],{"data":852,"content":853,"nodeType":353},{},[854],{"data":855,"marks":856,"value":352,"nodeType":83},{},[],{"data":858,"content":859,"nodeType":88},{},[860],{"data":861,"marks":862,"value":226,"nodeType":83},{},[],{"metadata":864,"sys":867,"fields":872},{"tags":865,"concepts":866},[],[],{"space":868,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":870,"publishedVersion":63,"revision":45,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":873},{"url":375,"details":874,"fileName":381,"contentType":382},{"size":377,"image":875},{"width":379,"height":380},{"sys":877,"fields":880},{"id":878,"createdAt":879},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":881,"slug":882,"articleIntro":881,"category":883},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[884],{"metadata":885,"sys":888,"fields":895},{"tags":886,"concepts":887},[],[],{"space":889,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":891,"publishedVersion":331,"revision":63,"contentType":893,"locale":29},{"sys":890},{"type":12,"linkType":13,"id":14},{"sys":892},{"id":21,"type":12,"linkType":22},{"sys":894},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":896,"metaTitle":341,"metaDescription":342,"mainTitle":897,"subtitle":360,"heroImage":912,"ctaButton":383,"ctaLink":384},[340],{"data":898,"content":899,"nodeType":75},{},[900,906],{"data":901,"content":902,"nodeType":353},{},[903],{"data":904,"marks":905,"value":352,"nodeType":83},{},[],{"data":907,"content":908,"nodeType":88},{},[909],{"data":910,"marks":911,"value":226,"nodeType":83},{},[],{"metadata":913,"sys":916,"fields":921},{"tags":914,"concepts":915},[],[],{"space":917,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":919,"publishedVersion":63,"revision":45,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":922},{"url":375,"details":923,"fileName":381,"contentType":382},{"size":377,"image":924},{"width":379,"height":380},{"sys":926,"fields":929},{"id":927,"createdAt":928},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":930,"slug":931,"articleIntro":930,"category":932},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[933],{"metadata":934,"sys":937,"fields":944},{"tags":935,"concepts":936},[],[],{"space":938,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":940,"publishedVersion":331,"revision":63,"contentType":942,"locale":29},{"sys":939},{"type":12,"linkType":13,"id":14},{"sys":941},{"id":21,"type":12,"linkType":22},{"sys":943},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":945,"metaTitle":341,"metaDescription":342,"mainTitle":946,"subtitle":360,"heroImage":961,"ctaButton":383,"ctaLink":384},[340],{"data":947,"content":948,"nodeType":75},{},[949,955],{"data":950,"content":951,"nodeType":353},{},[952],{"data":953,"marks":954,"value":352,"nodeType":83},{},[],{"data":956,"content":957,"nodeType":88},{},[958],{"data":959,"marks":960,"value":226,"nodeType":83},{},[],{"metadata":962,"sys":965,"fields":970},{"tags":963,"concepts":964},[],[],{"space":966,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":968,"publishedVersion":63,"revision":45,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":971},{"url":375,"details":972,"fileName":381,"contentType":382},{"size":377,"image":973},{"width":379,"height":380},{"sys":975,"fields":978},{"id":976,"createdAt":977},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":979,"slug":980,"articleIntro":979,"category":981},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[982],{"metadata":983,"sys":986,"fields":993},{"tags":984,"concepts":985},[],[],{"space":987,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":989,"publishedVersion":331,"revision":63,"contentType":991,"locale":29},{"sys":988},{"type":12,"linkType":13,"id":14},{"sys":990},{"id":21,"type":12,"linkType":22},{"sys":992},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":994,"metaTitle":341,"metaDescription":342,"mainTitle":995,"subtitle":360,"heroImage":1010,"ctaButton":383,"ctaLink":384},[340],{"data":996,"content":997,"nodeType":75},{},[998,1004],{"data":999,"content":1000,"nodeType":353},{},[1001],{"data":1002,"marks":1003,"value":352,"nodeType":83},{},[],{"data":1005,"content":1006,"nodeType":88},{},[1007],{"data":1008,"marks":1009,"value":226,"nodeType":83},{},[],{"metadata":1011,"sys":1014,"fields":1019},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1017,"publishedVersion":63,"revision":45,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1020},{"url":375,"details":1021,"fileName":381,"contentType":382},{"size":377,"image":1022},{"width":379,"height":380},{"sys":1024,"fields":1027},{"id":1025,"createdAt":1026},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":1028,"slug":1029,"articleIntro":-1,"category":1030},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[1031],{"metadata":1032,"sys":1035,"fields":1042},{"tags":1033,"concepts":1034},[],[],{"space":1036,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1038,"publishedVersion":331,"revision":63,"contentType":1040,"locale":29},{"sys":1037},{"type":12,"linkType":13,"id":14},{"sys":1039},{"id":21,"type":12,"linkType":22},{"sys":1041},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1043,"metaTitle":341,"metaDescription":342,"mainTitle":1044,"subtitle":360,"heroImage":1059,"ctaButton":383,"ctaLink":384},[340],{"data":1045,"content":1046,"nodeType":75},{},[1047,1053],{"data":1048,"content":1049,"nodeType":353},{},[1050],{"data":1051,"marks":1052,"value":352,"nodeType":83},{},[],{"data":1054,"content":1055,"nodeType":88},{},[1056],{"data":1057,"marks":1058,"value":226,"nodeType":83},{},[],{"metadata":1060,"sys":1063,"fields":1068},{"tags":1061,"concepts":1062},[],[],{"space":1064,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1066,"publishedVersion":63,"revision":45,"locale":29},{"sys":1065},{"type":12,"linkType":13,"id":14},{"sys":1067},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1069},{"url":375,"details":1070,"fileName":381,"contentType":382},{"size":377,"image":1071},{"width":379,"height":380},{"sys":1073,"fields":1076},{"id":1074,"createdAt":1075},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":1077,"slug":1078,"articleIntro":1077,"category":1079},"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",[1080],{"metadata":1081,"sys":1084,"fields":1091},{"tags":1082,"concepts":1083},[],[],{"space":1085,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1087,"publishedVersion":331,"revision":63,"contentType":1089,"locale":29},{"sys":1086},{"type":12,"linkType":13,"id":14},{"sys":1088},{"id":21,"type":12,"linkType":22},{"sys":1090},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1092,"metaTitle":341,"metaDescription":342,"mainTitle":1093,"subtitle":360,"heroImage":1108,"ctaButton":383,"ctaLink":384},[340],{"data":1094,"content":1095,"nodeType":75},{},[1096,1102],{"data":1097,"content":1098,"nodeType":353},{},[1099],{"data":1100,"marks":1101,"value":352,"nodeType":83},{},[],{"data":1103,"content":1104,"nodeType":88},{},[1105],{"data":1106,"marks":1107,"value":226,"nodeType":83},{},[],{"metadata":1109,"sys":1112,"fields":1117},{"tags":1110,"concepts":1111},[],[],{"space":1113,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1115,"publishedVersion":63,"revision":45,"locale":29},{"sys":1114},{"type":12,"linkType":13,"id":14},{"sys":1116},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1118},{"url":375,"details":1119,"fileName":381,"contentType":382},{"size":377,"image":1120},{"width":379,"height":380},{"sys":1122,"fields":1125},{"id":1123,"createdAt":1124},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":1126,"slug":1127,"articleIntro":1126,"category":1128},"Compte 2184 - Mobilier","compte-2184-mobilier",[1129],{"metadata":1130,"sys":1133,"fields":1140},{"tags":1131,"concepts":1132},[],[],{"space":1134,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1136,"publishedVersion":331,"revision":63,"contentType":1138,"locale":29},{"sys":1135},{"type":12,"linkType":13,"id":14},{"sys":1137},{"id":21,"type":12,"linkType":22},{"sys":1139},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1141,"metaTitle":341,"metaDescription":342,"mainTitle":1142,"subtitle":360,"heroImage":1157,"ctaButton":383,"ctaLink":384},[340],{"data":1143,"content":1144,"nodeType":75},{},[1145,1151],{"data":1146,"content":1147,"nodeType":353},{},[1148],{"data":1149,"marks":1150,"value":352,"nodeType":83},{},[],{"data":1152,"content":1153,"nodeType":88},{},[1154],{"data":1155,"marks":1156,"value":226,"nodeType":83},{},[],{"metadata":1158,"sys":1161,"fields":1166},{"tags":1159,"concepts":1160},[],[],{"space":1162,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1164,"publishedVersion":63,"revision":45,"locale":29},{"sys":1163},{"type":12,"linkType":13,"id":14},{"sys":1165},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1167},{"url":375,"details":1168,"fileName":381,"contentType":382},{"size":377,"image":1169},{"width":379,"height":380},{"sys":1171,"fields":1174},{"id":1172,"createdAt":1173},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":1175,"slug":1176,"articleIntro":1177,"category":1178},"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.",[1179],{"metadata":1180,"sys":1183,"fields":1190},{"tags":1181,"concepts":1182},[],[],{"space":1184,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1186,"publishedVersion":331,"revision":63,"contentType":1188,"locale":29},{"sys":1185},{"type":12,"linkType":13,"id":14},{"sys":1187},{"id":21,"type":12,"linkType":22},{"sys":1189},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1191,"metaTitle":341,"metaDescription":342,"mainTitle":1192,"subtitle":360,"heroImage":1207,"ctaButton":383,"ctaLink":384},[340],{"data":1193,"content":1194,"nodeType":75},{},[1195,1201],{"data":1196,"content":1197,"nodeType":353},{},[1198],{"data":1199,"marks":1200,"value":352,"nodeType":83},{},[],{"data":1202,"content":1203,"nodeType":88},{},[1204],{"data":1205,"marks":1206,"value":226,"nodeType":83},{},[],{"metadata":1208,"sys":1211,"fields":1216},{"tags":1209,"concepts":1210},[],[],{"space":1212,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1214,"publishedVersion":63,"revision":45,"locale":29},{"sys":1213},{"type":12,"linkType":13,"id":14},{"sys":1215},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1217},{"url":375,"details":1218,"fileName":381,"contentType":382},{"size":377,"image":1219},{"width":379,"height":380},{"sys":1221,"fields":1224},{"id":1222,"createdAt":1223},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":1225,"slug":1226,"articleIntro":1225,"category":1227},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[1228],{"metadata":1229,"sys":1232,"fields":1239},{"tags":1230,"concepts":1231},[],[],{"space":1233,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1235,"publishedVersion":331,"revision":63,"contentType":1237,"locale":29},{"sys":1234},{"type":12,"linkType":13,"id":14},{"sys":1236},{"id":21,"type":12,"linkType":22},{"sys":1238},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1240,"metaTitle":341,"metaDescription":342,"mainTitle":1241,"subtitle":360,"heroImage":1256,"ctaButton":383,"ctaLink":384},[340],{"data":1242,"content":1243,"nodeType":75},{},[1244,1250],{"data":1245,"content":1246,"nodeType":353},{},[1247],{"data":1248,"marks":1249,"value":352,"nodeType":83},{},[],{"data":1251,"content":1252,"nodeType":88},{},[1253],{"data":1254,"marks":1255,"value":226,"nodeType":83},{},[],{"metadata":1257,"sys":1260,"fields":1265},{"tags":1258,"concepts":1259},[],[],{"space":1261,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1263,"publishedVersion":63,"revision":45,"locale":29},{"sys":1262},{"type":12,"linkType":13,"id":14},{"sys":1264},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1266},{"url":375,"details":1267,"fileName":381,"contentType":382},{"size":377,"image":1268},{"width":379,"height":380},{"sys":1270,"fields":1273},{"id":1271,"createdAt":1272},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":1274,"slug":1275,"articleIntro":1274,"category":1276},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[1277],{"metadata":1278,"sys":1281,"fields":1288},{"tags":1279,"concepts":1280},[],[],{"space":1282,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1284,"publishedVersion":331,"revision":63,"contentType":1286,"locale":29},{"sys":1283},{"type":12,"linkType":13,"id":14},{"sys":1285},{"id":21,"type":12,"linkType":22},{"sys":1287},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1289,"metaTitle":341,"metaDescription":342,"mainTitle":1290,"subtitle":360,"heroImage":1305,"ctaButton":383,"ctaLink":384},[340],{"data":1291,"content":1292,"nodeType":75},{},[1293,1299],{"data":1294,"content":1295,"nodeType":353},{},[1296],{"data":1297,"marks":1298,"value":352,"nodeType":83},{},[],{"data":1300,"content":1301,"nodeType":88},{},[1302],{"data":1303,"marks":1304,"value":226,"nodeType":83},{},[],{"metadata":1306,"sys":1309,"fields":1314},{"tags":1307,"concepts":1308},[],[],{"space":1310,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1312,"publishedVersion":63,"revision":45,"locale":29},{"sys":1311},{"type":12,"linkType":13,"id":14},{"sys":1313},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1315},{"url":375,"details":1316,"fileName":381,"contentType":382},{"size":377,"image":1317},{"width":379,"height":380},{"sys":1319,"fields":1322},{"id":1320,"createdAt":1321},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":1323,"slug":1324,"articleIntro":-1,"category":1325},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[1326],{"metadata":1327,"sys":1330,"fields":1337},{"tags":1328,"concepts":1329},[],[],{"space":1331,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1333,"publishedVersion":331,"revision":63,"contentType":1335,"locale":29},{"sys":1332},{"type":12,"linkType":13,"id":14},{"sys":1334},{"id":21,"type":12,"linkType":22},{"sys":1336},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1338,"metaTitle":341,"metaDescription":342,"mainTitle":1339,"subtitle":360,"heroImage":1354,"ctaButton":383,"ctaLink":384},[340],{"data":1340,"content":1341,"nodeType":75},{},[1342,1348],{"data":1343,"content":1344,"nodeType":353},{},[1345],{"data":1346,"marks":1347,"value":352,"nodeType":83},{},[],{"data":1349,"content":1350,"nodeType":88},{},[1351],{"data":1352,"marks":1353,"value":226,"nodeType":83},{},[],{"metadata":1355,"sys":1358,"fields":1363},{"tags":1356,"concepts":1357},[],[],{"space":1359,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1361,"publishedVersion":63,"revision":45,"locale":29},{"sys":1360},{"type":12,"linkType":13,"id":14},{"sys":1362},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1364},{"url":375,"details":1365,"fileName":381,"contentType":382},{"size":377,"image":1366},{"width":379,"height":380},{"sys":1368,"fields":1371},{"id":1369,"createdAt":1370},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":1372,"slug":1373,"articleIntro":1372,"category":1374},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[1375],{"metadata":1376,"sys":1379,"fields":1386},{"tags":1377,"concepts":1378},[],[],{"space":1380,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1382,"publishedVersion":331,"revision":63,"contentType":1384,"locale":29},{"sys":1381},{"type":12,"linkType":13,"id":14},{"sys":1383},{"id":21,"type":12,"linkType":22},{"sys":1385},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1387,"metaTitle":341,"metaDescription":342,"mainTitle":1388,"subtitle":360,"heroImage":1403,"ctaButton":383,"ctaLink":384},[340],{"data":1389,"content":1390,"nodeType":75},{},[1391,1397],{"data":1392,"content":1393,"nodeType":353},{},[1394],{"data":1395,"marks":1396,"value":352,"nodeType":83},{},[],{"data":1398,"content":1399,"nodeType":88},{},[1400],{"data":1401,"marks":1402,"value":226,"nodeType":83},{},[],{"metadata":1404,"sys":1407,"fields":1412},{"tags":1405,"concepts":1406},[],[],{"space":1408,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1410,"publishedVersion":63,"revision":45,"locale":29},{"sys":1409},{"type":12,"linkType":13,"id":14},{"sys":1411},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1413},{"url":375,"details":1414,"fileName":381,"contentType":382},{"size":377,"image":1415},{"width":379,"height":380},{"sys":1417,"fields":1420},{"id":1418,"createdAt":1419},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":1421,"slug":1422,"articleIntro":1421,"category":1423},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[1424],{"metadata":1425,"sys":1428,"fields":1435},{"tags":1426,"concepts":1427},[],[],{"space":1429,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1431,"publishedVersion":331,"revision":63,"contentType":1433,"locale":29},{"sys":1430},{"type":12,"linkType":13,"id":14},{"sys":1432},{"id":21,"type":12,"linkType":22},{"sys":1434},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1436,"metaTitle":341,"metaDescription":342,"mainTitle":1437,"subtitle":360,"heroImage":1452,"ctaButton":383,"ctaLink":384},[340],{"data":1438,"content":1439,"nodeType":75},{},[1440,1446],{"data":1441,"content":1442,"nodeType":353},{},[1443],{"data":1444,"marks":1445,"value":352,"nodeType":83},{},[],{"data":1447,"content":1448,"nodeType":88},{},[1449],{"data":1450,"marks":1451,"value":226,"nodeType":83},{},[],{"metadata":1453,"sys":1456,"fields":1461},{"tags":1454,"concepts":1455},[],[],{"space":1457,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1459,"publishedVersion":63,"revision":45,"locale":29},{"sys":1458},{"type":12,"linkType":13,"id":14},{"sys":1460},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1462},{"url":375,"details":1463,"fileName":381,"contentType":382},{"size":377,"image":1464},{"width":379,"height":380},{"sys":1466,"fields":1469},{"id":1467,"createdAt":1468},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":1470,"slug":1471,"articleIntro":-1,"category":1472},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[1473],{"metadata":1474,"sys":1477,"fields":1484},{"tags":1475,"concepts":1476},[],[],{"space":1478,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1480,"publishedVersion":331,"revision":63,"contentType":1482,"locale":29},{"sys":1479},{"type":12,"linkType":13,"id":14},{"sys":1481},{"id":21,"type":12,"linkType":22},{"sys":1483},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1485,"metaTitle":341,"metaDescription":342,"mainTitle":1486,"subtitle":360,"heroImage":1501,"ctaButton":383,"ctaLink":384},[340],{"data":1487,"content":1488,"nodeType":75},{},[1489,1495],{"data":1490,"content":1491,"nodeType":353},{},[1492],{"data":1493,"marks":1494,"value":352,"nodeType":83},{},[],{"data":1496,"content":1497,"nodeType":88},{},[1498],{"data":1499,"marks":1500,"value":226,"nodeType":83},{},[],{"metadata":1502,"sys":1505,"fields":1510},{"tags":1503,"concepts":1504},[],[],{"space":1506,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1508,"publishedVersion":63,"revision":45,"locale":29},{"sys":1507},{"type":12,"linkType":13,"id":14},{"sys":1509},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1511},{"url":375,"details":1512,"fileName":381,"contentType":382},{"size":377,"image":1513},{"width":379,"height":380},{"sys":1515,"fields":1518},{"id":1516,"createdAt":1517},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":1519,"slug":1520,"articleIntro":1519,"category":1521},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[1522],{"metadata":1523,"sys":1526,"fields":1533},{"tags":1524,"concepts":1525},[],[],{"space":1527,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1529,"publishedVersion":331,"revision":63,"contentType":1531,"locale":29},{"sys":1528},{"type":12,"linkType":13,"id":14},{"sys":1530},{"id":21,"type":12,"linkType":22},{"sys":1532},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1534,"metaTitle":341,"metaDescription":342,"mainTitle":1535,"subtitle":360,"heroImage":1550,"ctaButton":383,"ctaLink":384},[340],{"data":1536,"content":1537,"nodeType":75},{},[1538,1544],{"data":1539,"content":1540,"nodeType":353},{},[1541],{"data":1542,"marks":1543,"value":352,"nodeType":83},{},[],{"data":1545,"content":1546,"nodeType":88},{},[1547],{"data":1548,"marks":1549,"value":226,"nodeType":83},{},[],{"metadata":1551,"sys":1554,"fields":1559},{"tags":1552,"concepts":1553},[],[],{"space":1555,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1557,"publishedVersion":63,"revision":45,"locale":29},{"sys":1556},{"type":12,"linkType":13,"id":14},{"sys":1558},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1560},{"url":375,"details":1561,"fileName":381,"contentType":382},{"size":377,"image":1562},{"width":379,"height":380},{"sys":1564,"fields":1567},{"id":1565,"createdAt":1566},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":1568,"slug":1569,"articleIntro":-1,"category":1570},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[1571],{"metadata":1572,"sys":1575,"fields":1582},{"tags":1573,"concepts":1574},[],[],{"space":1576,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1578,"publishedVersion":331,"revision":63,"contentType":1580,"locale":29},{"sys":1577},{"type":12,"linkType":13,"id":14},{"sys":1579},{"id":21,"type":12,"linkType":22},{"sys":1581},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1583,"metaTitle":341,"metaDescription":342,"mainTitle":1584,"subtitle":360,"heroImage":1599,"ctaButton":383,"ctaLink":384},[340],{"data":1585,"content":1586,"nodeType":75},{},[1587,1593],{"data":1588,"content":1589,"nodeType":353},{},[1590],{"data":1591,"marks":1592,"value":352,"nodeType":83},{},[],{"data":1594,"content":1595,"nodeType":88},{},[1596],{"data":1597,"marks":1598,"value":226,"nodeType":83},{},[],{"metadata":1600,"sys":1603,"fields":1608},{"tags":1601,"concepts":1602},[],[],{"space":1604,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1606,"publishedVersion":63,"revision":45,"locale":29},{"sys":1605},{"type":12,"linkType":13,"id":14},{"sys":1607},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1609},{"url":375,"details":1610,"fileName":381,"contentType":382},{"size":377,"image":1611},{"width":379,"height":380},{"sys":1613,"fields":1616},{"id":1614,"createdAt":1615},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":1617,"slug":1618,"articleIntro":1617,"category":1619},"Compte 211 - Terrains","compte-211-terrains",[1620],{"metadata":1621,"sys":1624,"fields":1631},{"tags":1622,"concepts":1623},[],[],{"space":1625,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1627,"publishedVersion":331,"revision":63,"contentType":1629,"locale":29},{"sys":1626},{"type":12,"linkType":13,"id":14},{"sys":1628},{"id":21,"type":12,"linkType":22},{"sys":1630},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1632,"metaTitle":341,"metaDescription":342,"mainTitle":1633,"subtitle":360,"heroImage":1648,"ctaButton":383,"ctaLink":384},[340],{"data":1634,"content":1635,"nodeType":75},{},[1636,1642],{"data":1637,"content":1638,"nodeType":353},{},[1639],{"data":1640,"marks":1641,"value":352,"nodeType":83},{},[],{"data":1643,"content":1644,"nodeType":88},{},[1645],{"data":1646,"marks":1647,"value":226,"nodeType":83},{},[],{"metadata":1649,"sys":1652,"fields":1657},{"tags":1650,"concepts":1651},[],[],{"space":1653,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1655,"publishedVersion":63,"revision":45,"locale":29},{"sys":1654},{"type":12,"linkType":13,"id":14},{"sys":1656},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1658},{"url":375,"details":1659,"fileName":381,"contentType":382},{"size":377,"image":1660},{"width":379,"height":380},{"sys":1662,"fields":1665},{"id":1663,"createdAt":1664},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":1666,"slug":1667,"articleIntro":-1,"category":1668},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[1669],{"metadata":1670,"sys":1673,"fields":1680},{"tags":1671,"concepts":1672},[],[],{"space":1674,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1676,"publishedVersion":331,"revision":63,"contentType":1678,"locale":29},{"sys":1675},{"type":12,"linkType":13,"id":14},{"sys":1677},{"id":21,"type":12,"linkType":22},{"sys":1679},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1681,"metaTitle":341,"metaDescription":342,"mainTitle":1682,"subtitle":360,"heroImage":1697,"ctaButton":383,"ctaLink":384},[340],{"data":1683,"content":1684,"nodeType":75},{},[1685,1691],{"data":1686,"content":1687,"nodeType":353},{},[1688],{"data":1689,"marks":1690,"value":352,"nodeType":83},{},[],{"data":1692,"content":1693,"nodeType":88},{},[1694],{"data":1695,"marks":1696,"value":226,"nodeType":83},{},[],{"metadata":1698,"sys":1701,"fields":1706},{"tags":1699,"concepts":1700},[],[],{"space":1702,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1704,"publishedVersion":63,"revision":45,"locale":29},{"sys":1703},{"type":12,"linkType":13,"id":14},{"sys":1705},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1707},{"url":375,"details":1708,"fileName":381,"contentType":382},{"size":377,"image":1709},{"width":379,"height":380},{"sys":1711,"fields":1714},{"id":1712,"createdAt":1713},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":1715,"slug":1716,"articleIntro":1715,"category":1717},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[1718],{"metadata":1719,"sys":1722,"fields":1729},{"tags":1720,"concepts":1721},[],[],{"space":1723,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1725,"publishedVersion":331,"revision":63,"contentType":1727,"locale":29},{"sys":1724},{"type":12,"linkType":13,"id":14},{"sys":1726},{"id":21,"type":12,"linkType":22},{"sys":1728},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1730,"metaTitle":341,"metaDescription":342,"mainTitle":1731,"subtitle":360,"heroImage":1746,"ctaButton":383,"ctaLink":384},[340],{"data":1732,"content":1733,"nodeType":75},{},[1734,1740],{"data":1735,"content":1736,"nodeType":353},{},[1737],{"data":1738,"marks":1739,"value":352,"nodeType":83},{},[],{"data":1741,"content":1742,"nodeType":88},{},[1743],{"data":1744,"marks":1745,"value":226,"nodeType":83},{},[],{"metadata":1747,"sys":1750,"fields":1755},{"tags":1748,"concepts":1749},[],[],{"space":1751,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1753,"publishedVersion":63,"revision":45,"locale":29},{"sys":1752},{"type":12,"linkType":13,"id":14},{"sys":1754},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1756},{"url":375,"details":1757,"fileName":381,"contentType":382},{"size":377,"image":1758},{"width":379,"height":380},{"sys":1760,"fields":1763},{"id":1761,"createdAt":1762},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":1764,"slug":1765,"articleIntro":1764,"category":1766},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[1767],{"metadata":1768,"sys":1771,"fields":1778},{"tags":1769,"concepts":1770},[],[],{"space":1772,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1774,"publishedVersion":331,"revision":63,"contentType":1776,"locale":29},{"sys":1773},{"type":12,"linkType":13,"id":14},{"sys":1775},{"id":21,"type":12,"linkType":22},{"sys":1777},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1779,"metaTitle":341,"metaDescription":342,"mainTitle":1780,"subtitle":360,"heroImage":1795,"ctaButton":383,"ctaLink":384},[340],{"data":1781,"content":1782,"nodeType":75},{},[1783,1789],{"data":1784,"content":1785,"nodeType":353},{},[1786],{"data":1787,"marks":1788,"value":352,"nodeType":83},{},[],{"data":1790,"content":1791,"nodeType":88},{},[1792],{"data":1793,"marks":1794,"value":226,"nodeType":83},{},[],{"metadata":1796,"sys":1799,"fields":1804},{"tags":1797,"concepts":1798},[],[],{"space":1800,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1802,"publishedVersion":63,"revision":45,"locale":29},{"sys":1801},{"type":12,"linkType":13,"id":14},{"sys":1803},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1805},{"url":375,"details":1806,"fileName":381,"contentType":382},{"size":377,"image":1807},{"width":379,"height":380},{"sys":1809,"fields":1812},{"id":1810,"createdAt":1811},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":1813,"slug":1814,"articleIntro":1813,"category":1815},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[1816],{"metadata":1817,"sys":1820,"fields":1827},{"tags":1818,"concepts":1819},[],[],{"space":1821,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1823,"publishedVersion":331,"revision":63,"contentType":1825,"locale":29},{"sys":1822},{"type":12,"linkType":13,"id":14},{"sys":1824},{"id":21,"type":12,"linkType":22},{"sys":1826},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1828,"metaTitle":341,"metaDescription":342,"mainTitle":1829,"subtitle":360,"heroImage":1844,"ctaButton":383,"ctaLink":384},[340],{"data":1830,"content":1831,"nodeType":75},{},[1832,1838],{"data":1833,"content":1834,"nodeType":353},{},[1835],{"data":1836,"marks":1837,"value":352,"nodeType":83},{},[],{"data":1839,"content":1840,"nodeType":88},{},[1841],{"data":1842,"marks":1843,"value":226,"nodeType":83},{},[],{"metadata":1845,"sys":1848,"fields":1853},{"tags":1846,"concepts":1847},[],[],{"space":1849,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1851,"publishedVersion":63,"revision":45,"locale":29},{"sys":1850},{"type":12,"linkType":13,"id":14},{"sys":1852},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1854},{"url":375,"details":1855,"fileName":381,"contentType":382},{"size":377,"image":1856},{"width":379,"height":380},{"sys":1858,"fields":1861},{"id":1859,"createdAt":1860},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":1862,"slug":1863,"articleIntro":1862,"category":1864},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[1865],{"metadata":1866,"sys":1869,"fields":1876},{"tags":1867,"concepts":1868},[],[],{"space":1870,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1872,"publishedVersion":331,"revision":63,"contentType":1874,"locale":29},{"sys":1871},{"type":12,"linkType":13,"id":14},{"sys":1873},{"id":21,"type":12,"linkType":22},{"sys":1875},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1877,"metaTitle":341,"metaDescription":342,"mainTitle":1878,"subtitle":360,"heroImage":1893,"ctaButton":383,"ctaLink":384},[340],{"data":1879,"content":1880,"nodeType":75},{},[1881,1887],{"data":1882,"content":1883,"nodeType":353},{},[1884],{"data":1885,"marks":1886,"value":352,"nodeType":83},{},[],{"data":1888,"content":1889,"nodeType":88},{},[1890],{"data":1891,"marks":1892,"value":226,"nodeType":83},{},[],{"metadata":1894,"sys":1897,"fields":1902},{"tags":1895,"concepts":1896},[],[],{"space":1898,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1900,"publishedVersion":63,"revision":45,"locale":29},{"sys":1899},{"type":12,"linkType":13,"id":14},{"sys":1901},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1903},{"url":375,"details":1904,"fileName":381,"contentType":382},{"size":377,"image":1905},{"width":379,"height":380},{"sys":1907,"fields":1910},{"id":1908,"createdAt":1909},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":1911,"slug":1912,"articleIntro":1911,"category":1913},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[1914],{"metadata":1915,"sys":1918,"fields":1925},{"tags":1916,"concepts":1917},[],[],{"space":1919,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1921,"publishedVersion":331,"revision":63,"contentType":1923,"locale":29},{"sys":1920},{"type":12,"linkType":13,"id":14},{"sys":1922},{"id":21,"type":12,"linkType":22},{"sys":1924},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1926,"metaTitle":341,"metaDescription":342,"mainTitle":1927,"subtitle":360,"heroImage":1942,"ctaButton":383,"ctaLink":384},[340],{"data":1928,"content":1929,"nodeType":75},{},[1930,1936],{"data":1931,"content":1932,"nodeType":353},{},[1933],{"data":1934,"marks":1935,"value":352,"nodeType":83},{},[],{"data":1937,"content":1938,"nodeType":88},{},[1939],{"data":1940,"marks":1941,"value":226,"nodeType":83},{},[],{"metadata":1943,"sys":1946,"fields":1951},{"tags":1944,"concepts":1945},[],[],{"space":1947,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1949,"publishedVersion":63,"revision":45,"locale":29},{"sys":1948},{"type":12,"linkType":13,"id":14},{"sys":1950},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":1952},{"url":375,"details":1953,"fileName":381,"contentType":382},{"size":377,"image":1954},{"width":379,"height":380},{"sys":1956,"fields":1959},{"id":1957,"createdAt":1958},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":1960,"slug":1961,"articleIntro":1960,"category":1962},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[1963],{"metadata":1964,"sys":1967,"fields":1974},{"tags":1965,"concepts":1966},[],[],{"space":1968,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1970,"publishedVersion":331,"revision":63,"contentType":1972,"locale":29},{"sys":1969},{"type":12,"linkType":13,"id":14},{"sys":1971},{"id":21,"type":12,"linkType":22},{"sys":1973},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1975,"metaTitle":341,"metaDescription":342,"mainTitle":1976,"subtitle":360,"heroImage":1991,"ctaButton":383,"ctaLink":384},[340],{"data":1977,"content":1978,"nodeType":75},{},[1979,1985],{"data":1980,"content":1981,"nodeType":353},{},[1982],{"data":1983,"marks":1984,"value":352,"nodeType":83},{},[],{"data":1986,"content":1987,"nodeType":88},{},[1988],{"data":1989,"marks":1990,"value":226,"nodeType":83},{},[],{"metadata":1992,"sys":1995,"fields":2000},{"tags":1993,"concepts":1994},[],[],{"space":1996,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":1998,"publishedVersion":63,"revision":45,"locale":29},{"sys":1997},{"type":12,"linkType":13,"id":14},{"sys":1999},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2001},{"url":375,"details":2002,"fileName":381,"contentType":382},{"size":377,"image":2003},{"width":379,"height":380},{"sys":2005,"fields":2008},{"id":2006,"createdAt":2007},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":2009,"slug":2010,"articleIntro":2009,"category":2011},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[2012],{"metadata":2013,"sys":2016,"fields":2023},{"tags":2014,"concepts":2015},[],[],{"space":2017,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2019,"publishedVersion":331,"revision":63,"contentType":2021,"locale":29},{"sys":2018},{"type":12,"linkType":13,"id":14},{"sys":2020},{"id":21,"type":12,"linkType":22},{"sys":2022},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2024,"metaTitle":341,"metaDescription":342,"mainTitle":2025,"subtitle":360,"heroImage":2040,"ctaButton":383,"ctaLink":384},[340],{"data":2026,"content":2027,"nodeType":75},{},[2028,2034],{"data":2029,"content":2030,"nodeType":353},{},[2031],{"data":2032,"marks":2033,"value":352,"nodeType":83},{},[],{"data":2035,"content":2036,"nodeType":88},{},[2037],{"data":2038,"marks":2039,"value":226,"nodeType":83},{},[],{"metadata":2041,"sys":2044,"fields":2049},{"tags":2042,"concepts":2043},[],[],{"space":2045,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2047,"publishedVersion":63,"revision":45,"locale":29},{"sys":2046},{"type":12,"linkType":13,"id":14},{"sys":2048},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2050},{"url":375,"details":2051,"fileName":381,"contentType":382},{"size":377,"image":2052},{"width":379,"height":380},{"sys":2054,"fields":2057},{"id":2055,"createdAt":2056},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":2058,"slug":2059,"articleIntro":2058,"category":2060},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[2061],{"metadata":2062,"sys":2065,"fields":2072},{"tags":2063,"concepts":2064},[],[],{"space":2066,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2068,"publishedVersion":331,"revision":63,"contentType":2070,"locale":29},{"sys":2067},{"type":12,"linkType":13,"id":14},{"sys":2069},{"id":21,"type":12,"linkType":22},{"sys":2071},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2073,"metaTitle":341,"metaDescription":342,"mainTitle":2074,"subtitle":360,"heroImage":2089,"ctaButton":383,"ctaLink":384},[340],{"data":2075,"content":2076,"nodeType":75},{},[2077,2083],{"data":2078,"content":2079,"nodeType":353},{},[2080],{"data":2081,"marks":2082,"value":352,"nodeType":83},{},[],{"data":2084,"content":2085,"nodeType":88},{},[2086],{"data":2087,"marks":2088,"value":226,"nodeType":83},{},[],{"metadata":2090,"sys":2093,"fields":2098},{"tags":2091,"concepts":2092},[],[],{"space":2094,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2096,"publishedVersion":63,"revision":45,"locale":29},{"sys":2095},{"type":12,"linkType":13,"id":14},{"sys":2097},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2099},{"url":375,"details":2100,"fileName":381,"contentType":382},{"size":377,"image":2101},{"width":379,"height":380},{"sys":2103,"fields":2106},{"id":2104,"createdAt":2105},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":2107,"slug":2108,"articleIntro":2107,"category":2109},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[2110],{"metadata":2111,"sys":2114,"fields":2121},{"tags":2112,"concepts":2113},[],[],{"space":2115,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2117,"publishedVersion":331,"revision":63,"contentType":2119,"locale":29},{"sys":2116},{"type":12,"linkType":13,"id":14},{"sys":2118},{"id":21,"type":12,"linkType":22},{"sys":2120},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2122,"metaTitle":341,"metaDescription":342,"mainTitle":2123,"subtitle":360,"heroImage":2138,"ctaButton":383,"ctaLink":384},[340],{"data":2124,"content":2125,"nodeType":75},{},[2126,2132],{"data":2127,"content":2128,"nodeType":353},{},[2129],{"data":2130,"marks":2131,"value":352,"nodeType":83},{},[],{"data":2133,"content":2134,"nodeType":88},{},[2135],{"data":2136,"marks":2137,"value":226,"nodeType":83},{},[],{"metadata":2139,"sys":2142,"fields":2147},{"tags":2140,"concepts":2141},[],[],{"space":2143,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2145,"publishedVersion":63,"revision":45,"locale":29},{"sys":2144},{"type":12,"linkType":13,"id":14},{"sys":2146},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2148},{"url":375,"details":2149,"fileName":381,"contentType":382},{"size":377,"image":2150},{"width":379,"height":380},{"sys":2152,"fields":2155},{"id":2153,"createdAt":2154},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":2156,"slug":2157,"articleIntro":2156,"category":2158},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[2159],{"metadata":2160,"sys":2163,"fields":2170},{"tags":2161,"concepts":2162},[],[],{"space":2164,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2166,"publishedVersion":331,"revision":63,"contentType":2168,"locale":29},{"sys":2165},{"type":12,"linkType":13,"id":14},{"sys":2167},{"id":21,"type":12,"linkType":22},{"sys":2169},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2171,"metaTitle":341,"metaDescription":342,"mainTitle":2172,"subtitle":360,"heroImage":2187,"ctaButton":383,"ctaLink":384},[340],{"data":2173,"content":2174,"nodeType":75},{},[2175,2181],{"data":2176,"content":2177,"nodeType":353},{},[2178],{"data":2179,"marks":2180,"value":352,"nodeType":83},{},[],{"data":2182,"content":2183,"nodeType":88},{},[2184],{"data":2185,"marks":2186,"value":226,"nodeType":83},{},[],{"metadata":2188,"sys":2191,"fields":2196},{"tags":2189,"concepts":2190},[],[],{"space":2192,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2194,"publishedVersion":63,"revision":45,"locale":29},{"sys":2193},{"type":12,"linkType":13,"id":14},{"sys":2195},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2197},{"url":375,"details":2198,"fileName":381,"contentType":382},{"size":377,"image":2199},{"width":379,"height":380},{"sys":2201,"fields":2204},{"id":2202,"createdAt":2203},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":2205,"slug":2206,"articleIntro":2205,"category":2207},"Compte 614 - Charges locatives","compte-614-charges-locatives",[2208],{"metadata":2209,"sys":2212,"fields":2219},{"tags":2210,"concepts":2211},[],[],{"space":2213,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2215,"publishedVersion":331,"revision":63,"contentType":2217,"locale":29},{"sys":2214},{"type":12,"linkType":13,"id":14},{"sys":2216},{"id":21,"type":12,"linkType":22},{"sys":2218},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2220,"metaTitle":341,"metaDescription":342,"mainTitle":2221,"subtitle":360,"heroImage":2236,"ctaButton":383,"ctaLink":384},[340],{"data":2222,"content":2223,"nodeType":75},{},[2224,2230],{"data":2225,"content":2226,"nodeType":353},{},[2227],{"data":2228,"marks":2229,"value":352,"nodeType":83},{},[],{"data":2231,"content":2232,"nodeType":88},{},[2233],{"data":2234,"marks":2235,"value":226,"nodeType":83},{},[],{"metadata":2237,"sys":2240,"fields":2245},{"tags":2238,"concepts":2239},[],[],{"space":2241,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2243,"publishedVersion":63,"revision":45,"locale":29},{"sys":2242},{"type":12,"linkType":13,"id":14},{"sys":2244},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2246},{"url":375,"details":2247,"fileName":381,"contentType":382},{"size":377,"image":2248},{"width":379,"height":380},{"sys":2250,"fields":2253},{"id":2251,"createdAt":2252},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":2254,"slug":2255,"articleIntro":2254,"category":2256},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[2257],{"metadata":2258,"sys":2261,"fields":2268},{"tags":2259,"concepts":2260},[],[],{"space":2262,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2264,"publishedVersion":331,"revision":63,"contentType":2266,"locale":29},{"sys":2263},{"type":12,"linkType":13,"id":14},{"sys":2265},{"id":21,"type":12,"linkType":22},{"sys":2267},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2269,"metaTitle":341,"metaDescription":342,"mainTitle":2270,"subtitle":360,"heroImage":2285,"ctaButton":383,"ctaLink":384},[340],{"data":2271,"content":2272,"nodeType":75},{},[2273,2279],{"data":2274,"content":2275,"nodeType":353},{},[2276],{"data":2277,"marks":2278,"value":352,"nodeType":83},{},[],{"data":2280,"content":2281,"nodeType":88},{},[2282],{"data":2283,"marks":2284,"value":226,"nodeType":83},{},[],{"metadata":2286,"sys":2289,"fields":2294},{"tags":2287,"concepts":2288},[],[],{"space":2290,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2292,"publishedVersion":63,"revision":45,"locale":29},{"sys":2291},{"type":12,"linkType":13,"id":14},{"sys":2293},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2295},{"url":375,"details":2296,"fileName":381,"contentType":382},{"size":377,"image":2297},{"width":379,"height":380},{"sys":2299,"fields":2302},{"id":2300,"createdAt":2301},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":2303,"slug":2304,"articleIntro":2303,"category":2305},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[2306],{"metadata":2307,"sys":2310,"fields":2317},{"tags":2308,"concepts":2309},[],[],{"space":2311,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2313,"publishedVersion":331,"revision":63,"contentType":2315,"locale":29},{"sys":2312},{"type":12,"linkType":13,"id":14},{"sys":2314},{"id":21,"type":12,"linkType":22},{"sys":2316},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2318,"metaTitle":341,"metaDescription":342,"mainTitle":2319,"subtitle":360,"heroImage":2334,"ctaButton":383,"ctaLink":384},[340],{"data":2320,"content":2321,"nodeType":75},{},[2322,2328],{"data":2323,"content":2324,"nodeType":353},{},[2325],{"data":2326,"marks":2327,"value":352,"nodeType":83},{},[],{"data":2329,"content":2330,"nodeType":88},{},[2331],{"data":2332,"marks":2333,"value":226,"nodeType":83},{},[],{"metadata":2335,"sys":2338,"fields":2343},{"tags":2336,"concepts":2337},[],[],{"space":2339,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2341,"publishedVersion":63,"revision":45,"locale":29},{"sys":2340},{"type":12,"linkType":13,"id":14},{"sys":2342},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2344},{"url":375,"details":2345,"fileName":381,"contentType":382},{"size":377,"image":2346},{"width":379,"height":380},{"sys":2348,"fields":2351},{"id":2349,"createdAt":2350},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":2352,"slug":2353,"articleIntro":2352,"category":2354},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[2355],{"metadata":2356,"sys":2359,"fields":2366},{"tags":2357,"concepts":2358},[],[],{"space":2360,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2362,"publishedVersion":331,"revision":63,"contentType":2364,"locale":29},{"sys":2361},{"type":12,"linkType":13,"id":14},{"sys":2363},{"id":21,"type":12,"linkType":22},{"sys":2365},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2367,"metaTitle":341,"metaDescription":342,"mainTitle":2368,"subtitle":360,"heroImage":2383,"ctaButton":383,"ctaLink":384},[340],{"data":2369,"content":2370,"nodeType":75},{},[2371,2377],{"data":2372,"content":2373,"nodeType":353},{},[2374],{"data":2375,"marks":2376,"value":352,"nodeType":83},{},[],{"data":2378,"content":2379,"nodeType":88},{},[2380],{"data":2381,"marks":2382,"value":226,"nodeType":83},{},[],{"metadata":2384,"sys":2387,"fields":2392},{"tags":2385,"concepts":2386},[],[],{"space":2388,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2390,"publishedVersion":63,"revision":45,"locale":29},{"sys":2389},{"type":12,"linkType":13,"id":14},{"sys":2391},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2393},{"url":375,"details":2394,"fileName":381,"contentType":382},{"size":377,"image":2395},{"width":379,"height":380},{"sys":2397,"fields":2400},{"id":2398,"createdAt":2399},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":2401,"slug":2402,"articleIntro":2401,"category":2403},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[2404],{"metadata":2405,"sys":2408,"fields":2415},{"tags":2406,"concepts":2407},[],[],{"space":2409,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2411,"publishedVersion":331,"revision":63,"contentType":2413,"locale":29},{"sys":2410},{"type":12,"linkType":13,"id":14},{"sys":2412},{"id":21,"type":12,"linkType":22},{"sys":2414},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2416,"metaTitle":341,"metaDescription":342,"mainTitle":2417,"subtitle":360,"heroImage":2432,"ctaButton":383,"ctaLink":384},[340],{"data":2418,"content":2419,"nodeType":75},{},[2420,2426],{"data":2421,"content":2422,"nodeType":353},{},[2423],{"data":2424,"marks":2425,"value":352,"nodeType":83},{},[],{"data":2427,"content":2428,"nodeType":88},{},[2429],{"data":2430,"marks":2431,"value":226,"nodeType":83},{},[],{"metadata":2433,"sys":2436,"fields":2441},{"tags":2434,"concepts":2435},[],[],{"space":2437,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2439,"publishedVersion":63,"revision":45,"locale":29},{"sys":2438},{"type":12,"linkType":13,"id":14},{"sys":2440},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2442},{"url":375,"details":2443,"fileName":381,"contentType":382},{"size":377,"image":2444},{"width":379,"height":380},{"sys":2446,"fields":2449},{"id":2447,"createdAt":2448},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":2450,"slug":2451,"articleIntro":2450,"category":2452},"Classe 15 - Provisions","classe-15-provisions",[2453],{"metadata":2454,"sys":2457,"fields":2464},{"tags":2455,"concepts":2456},[],[],{"space":2458,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2460,"publishedVersion":331,"revision":63,"contentType":2462,"locale":29},{"sys":2459},{"type":12,"linkType":13,"id":14},{"sys":2461},{"id":21,"type":12,"linkType":22},{"sys":2463},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2465,"metaTitle":341,"metaDescription":342,"mainTitle":2466,"subtitle":360,"heroImage":2481,"ctaButton":383,"ctaLink":384},[340],{"data":2467,"content":2468,"nodeType":75},{},[2469,2475],{"data":2470,"content":2471,"nodeType":353},{},[2472],{"data":2473,"marks":2474,"value":352,"nodeType":83},{},[],{"data":2476,"content":2477,"nodeType":88},{},[2478],{"data":2479,"marks":2480,"value":226,"nodeType":83},{},[],{"metadata":2482,"sys":2485,"fields":2490},{"tags":2483,"concepts":2484},[],[],{"space":2486,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2488,"publishedVersion":63,"revision":45,"locale":29},{"sys":2487},{"type":12,"linkType":13,"id":14},{"sys":2489},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2491},{"url":375,"details":2492,"fileName":381,"contentType":382},{"size":377,"image":2493},{"width":379,"height":380},{"sys":2495,"fields":2498},{"id":2496,"createdAt":2497},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":2499,"slug":2500,"articleIntro":2499,"category":2501},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[2502],{"metadata":2503,"sys":2506,"fields":2513},{"tags":2504,"concepts":2505},[],[],{"space":2507,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2509,"publishedVersion":331,"revision":63,"contentType":2511,"locale":29},{"sys":2508},{"type":12,"linkType":13,"id":14},{"sys":2510},{"id":21,"type":12,"linkType":22},{"sys":2512},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2514,"metaTitle":341,"metaDescription":342,"mainTitle":2515,"subtitle":360,"heroImage":2530,"ctaButton":383,"ctaLink":384},[340],{"data":2516,"content":2517,"nodeType":75},{},[2518,2524],{"data":2519,"content":2520,"nodeType":353},{},[2521],{"data":2522,"marks":2523,"value":352,"nodeType":83},{},[],{"data":2525,"content":2526,"nodeType":88},{},[2527],{"data":2528,"marks":2529,"value":226,"nodeType":83},{},[],{"metadata":2531,"sys":2534,"fields":2539},{"tags":2532,"concepts":2533},[],[],{"space":2535,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2537,"publishedVersion":63,"revision":45,"locale":29},{"sys":2536},{"type":12,"linkType":13,"id":14},{"sys":2538},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2540},{"url":375,"details":2541,"fileName":381,"contentType":382},{"size":377,"image":2542},{"width":379,"height":380},{"sys":2544,"fields":2547},{"id":2545,"createdAt":2546},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":2548,"slug":2549,"articleIntro":2548,"category":2550},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[2551],{"metadata":2552,"sys":2555,"fields":2562},{"tags":2553,"concepts":2554},[],[],{"space":2556,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2558,"publishedVersion":331,"revision":63,"contentType":2560,"locale":29},{"sys":2557},{"type":12,"linkType":13,"id":14},{"sys":2559},{"id":21,"type":12,"linkType":22},{"sys":2561},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2563,"metaTitle":341,"metaDescription":342,"mainTitle":2564,"subtitle":360,"heroImage":2579,"ctaButton":383,"ctaLink":384},[340],{"data":2565,"content":2566,"nodeType":75},{},[2567,2573],{"data":2568,"content":2569,"nodeType":353},{},[2570],{"data":2571,"marks":2572,"value":352,"nodeType":83},{},[],{"data":2574,"content":2575,"nodeType":88},{},[2576],{"data":2577,"marks":2578,"value":226,"nodeType":83},{},[],{"metadata":2580,"sys":2583,"fields":2588},{"tags":2581,"concepts":2582},[],[],{"space":2584,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2586,"publishedVersion":63,"revision":45,"locale":29},{"sys":2585},{"type":12,"linkType":13,"id":14},{"sys":2587},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2589},{"url":375,"details":2590,"fileName":381,"contentType":382},{"size":377,"image":2591},{"width":379,"height":380},{"sys":2593,"fields":2596},{"id":2594,"createdAt":2595},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":2597,"slug":2598,"articleIntro":2597,"category":2599},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[2600],{"metadata":2601,"sys":2604,"fields":2611},{"tags":2602,"concepts":2603},[],[],{"space":2605,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2607,"publishedVersion":331,"revision":63,"contentType":2609,"locale":29},{"sys":2606},{"type":12,"linkType":13,"id":14},{"sys":2608},{"id":21,"type":12,"linkType":22},{"sys":2610},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2612,"metaTitle":341,"metaDescription":342,"mainTitle":2613,"subtitle":360,"heroImage":2628,"ctaButton":383,"ctaLink":384},[340],{"data":2614,"content":2615,"nodeType":75},{},[2616,2622],{"data":2617,"content":2618,"nodeType":353},{},[2619],{"data":2620,"marks":2621,"value":352,"nodeType":83},{},[],{"data":2623,"content":2624,"nodeType":88},{},[2625],{"data":2626,"marks":2627,"value":226,"nodeType":83},{},[],{"metadata":2629,"sys":2632,"fields":2637},{"tags":2630,"concepts":2631},[],[],{"space":2633,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2635,"publishedVersion":63,"revision":45,"locale":29},{"sys":2634},{"type":12,"linkType":13,"id":14},{"sys":2636},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2638},{"url":375,"details":2639,"fileName":381,"contentType":382},{"size":377,"image":2640},{"width":379,"height":380},{"sys":2642,"fields":2645},{"id":2643,"createdAt":2644},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2646,"slug":2647,"articleIntro":-1,"category":2648},"Compte 411 - Clients","compte-411-clients",[2649],{"metadata":2650,"sys":2653,"fields":2660},{"tags":2651,"concepts":2652},[],[],{"space":2654,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2656,"publishedVersion":331,"revision":63,"contentType":2658,"locale":29},{"sys":2655},{"type":12,"linkType":13,"id":14},{"sys":2657},{"id":21,"type":12,"linkType":22},{"sys":2659},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2661,"metaTitle":341,"metaDescription":342,"mainTitle":2662,"subtitle":360,"heroImage":2677,"ctaButton":383,"ctaLink":384},[340],{"data":2663,"content":2664,"nodeType":75},{},[2665,2671],{"data":2666,"content":2667,"nodeType":353},{},[2668],{"data":2669,"marks":2670,"value":352,"nodeType":83},{},[],{"data":2672,"content":2673,"nodeType":88},{},[2674],{"data":2675,"marks":2676,"value":226,"nodeType":83},{},[],{"metadata":2678,"sys":2681,"fields":2686},{"tags":2679,"concepts":2680},[],[],{"space":2682,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2684,"publishedVersion":63,"revision":45,"locale":29},{"sys":2683},{"type":12,"linkType":13,"id":14},{"sys":2685},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2687},{"url":375,"details":2688,"fileName":381,"contentType":382},{"size":377,"image":2689},{"width":379,"height":380},{"sys":2691,"fields":2694},{"id":2692,"createdAt":2693},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":2695,"slug":2696,"articleIntro":2695,"category":2697},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[2698],{"metadata":2699,"sys":2702,"fields":2709},{"tags":2700,"concepts":2701},[],[],{"space":2703,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2705,"publishedVersion":331,"revision":63,"contentType":2707,"locale":29},{"sys":2704},{"type":12,"linkType":13,"id":14},{"sys":2706},{"id":21,"type":12,"linkType":22},{"sys":2708},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2710,"metaTitle":341,"metaDescription":342,"mainTitle":2711,"subtitle":360,"heroImage":2726,"ctaButton":383,"ctaLink":384},[340],{"data":2712,"content":2713,"nodeType":75},{},[2714,2720],{"data":2715,"content":2716,"nodeType":353},{},[2717],{"data":2718,"marks":2719,"value":352,"nodeType":83},{},[],{"data":2721,"content":2722,"nodeType":88},{},[2723],{"data":2724,"marks":2725,"value":226,"nodeType":83},{},[],{"metadata":2727,"sys":2730,"fields":2735},{"tags":2728,"concepts":2729},[],[],{"space":2731,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2733,"publishedVersion":63,"revision":45,"locale":29},{"sys":2732},{"type":12,"linkType":13,"id":14},{"sys":2734},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2736},{"url":375,"details":2737,"fileName":381,"contentType":382},{"size":377,"image":2738},{"width":379,"height":380},{"sys":2740,"fields":2743},{"id":2741,"createdAt":2742},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":2744,"slug":2745,"articleIntro":2744,"category":2746},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[2747],{"metadata":2748,"sys":2751,"fields":2758},{"tags":2749,"concepts":2750},[],[],{"space":2752,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2754,"publishedVersion":331,"revision":63,"contentType":2756,"locale":29},{"sys":2753},{"type":12,"linkType":13,"id":14},{"sys":2755},{"id":21,"type":12,"linkType":22},{"sys":2757},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2759,"metaTitle":341,"metaDescription":342,"mainTitle":2760,"subtitle":360,"heroImage":2775,"ctaButton":383,"ctaLink":384},[340],{"data":2761,"content":2762,"nodeType":75},{},[2763,2769],{"data":2764,"content":2765,"nodeType":353},{},[2766],{"data":2767,"marks":2768,"value":352,"nodeType":83},{},[],{"data":2770,"content":2771,"nodeType":88},{},[2772],{"data":2773,"marks":2774,"value":226,"nodeType":83},{},[],{"metadata":2776,"sys":2779,"fields":2784},{"tags":2777,"concepts":2778},[],[],{"space":2780,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2782,"publishedVersion":63,"revision":45,"locale":29},{"sys":2781},{"type":12,"linkType":13,"id":14},{"sys":2783},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2785},{"url":375,"details":2786,"fileName":381,"contentType":382},{"size":377,"image":2787},{"width":379,"height":380},{"sys":2789,"fields":2792},{"id":2790,"createdAt":2791},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":2793,"slug":2794,"articleIntro":2793,"category":2795},"Compte 106 - Réserves","compte-106-reserves",[2796],{"metadata":2797,"sys":2800,"fields":2807},{"tags":2798,"concepts":2799},[],[],{"space":2801,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2803,"publishedVersion":331,"revision":63,"contentType":2805,"locale":29},{"sys":2802},{"type":12,"linkType":13,"id":14},{"sys":2804},{"id":21,"type":12,"linkType":22},{"sys":2806},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2808,"metaTitle":341,"metaDescription":342,"mainTitle":2809,"subtitle":360,"heroImage":2824,"ctaButton":383,"ctaLink":384},[340],{"data":2810,"content":2811,"nodeType":75},{},[2812,2818],{"data":2813,"content":2814,"nodeType":353},{},[2815],{"data":2816,"marks":2817,"value":352,"nodeType":83},{},[],{"data":2819,"content":2820,"nodeType":88},{},[2821],{"data":2822,"marks":2823,"value":226,"nodeType":83},{},[],{"metadata":2825,"sys":2828,"fields":2833},{"tags":2826,"concepts":2827},[],[],{"space":2829,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2831,"publishedVersion":63,"revision":45,"locale":29},{"sys":2830},{"type":12,"linkType":13,"id":14},{"sys":2832},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2834},{"url":375,"details":2835,"fileName":381,"contentType":382},{"size":377,"image":2836},{"width":379,"height":380},{"sys":2838,"fields":2841},{"id":2839,"createdAt":2840},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":2842,"slug":2843,"articleIntro":2842,"category":2844},"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",[2845],{"metadata":2846,"sys":2849,"fields":2856},{"tags":2847,"concepts":2848},[],[],{"space":2850,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2852,"publishedVersion":331,"revision":63,"contentType":2854,"locale":29},{"sys":2851},{"type":12,"linkType":13,"id":14},{"sys":2853},{"id":21,"type":12,"linkType":22},{"sys":2855},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2857,"metaTitle":341,"metaDescription":342,"mainTitle":2858,"subtitle":360,"heroImage":2873,"ctaButton":383,"ctaLink":384},[340],{"data":2859,"content":2860,"nodeType":75},{},[2861,2867],{"data":2862,"content":2863,"nodeType":353},{},[2864],{"data":2865,"marks":2866,"value":352,"nodeType":83},{},[],{"data":2868,"content":2869,"nodeType":88},{},[2870],{"data":2871,"marks":2872,"value":226,"nodeType":83},{},[],{"metadata":2874,"sys":2877,"fields":2882},{"tags":2875,"concepts":2876},[],[],{"space":2878,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2880,"publishedVersion":63,"revision":45,"locale":29},{"sys":2879},{"type":12,"linkType":13,"id":14},{"sys":2881},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2883},{"url":375,"details":2884,"fileName":381,"contentType":382},{"size":377,"image":2885},{"width":379,"height":380},{"sys":2887,"fields":2890},{"id":2888,"createdAt":2889},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":2891,"slug":2892,"articleIntro":2891,"category":2893},"Compte 213 - Constructions","compte-213-constructions",[2894],{"metadata":2895,"sys":2898,"fields":2905},{"tags":2896,"concepts":2897},[],[],{"space":2899,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2901,"publishedVersion":331,"revision":63,"contentType":2903,"locale":29},{"sys":2900},{"type":12,"linkType":13,"id":14},{"sys":2902},{"id":21,"type":12,"linkType":22},{"sys":2904},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2906,"metaTitle":341,"metaDescription":342,"mainTitle":2907,"subtitle":360,"heroImage":2922,"ctaButton":383,"ctaLink":384},[340],{"data":2908,"content":2909,"nodeType":75},{},[2910,2916],{"data":2911,"content":2912,"nodeType":353},{},[2913],{"data":2914,"marks":2915,"value":352,"nodeType":83},{},[],{"data":2917,"content":2918,"nodeType":88},{},[2919],{"data":2920,"marks":2921,"value":226,"nodeType":83},{},[],{"metadata":2923,"sys":2926,"fields":2931},{"tags":2924,"concepts":2925},[],[],{"space":2927,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2929,"publishedVersion":63,"revision":45,"locale":29},{"sys":2928},{"type":12,"linkType":13,"id":14},{"sys":2930},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2932},{"url":375,"details":2933,"fileName":381,"contentType":382},{"size":377,"image":2934},{"width":379,"height":380},{"sys":2936,"fields":2939},{"id":2937,"createdAt":2938},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":2940,"slug":2941,"articleIntro":2940,"category":2942},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[2943],{"metadata":2944,"sys":2947,"fields":2954},{"tags":2945,"concepts":2946},[],[],{"space":2948,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2950,"publishedVersion":331,"revision":63,"contentType":2952,"locale":29},{"sys":2949},{"type":12,"linkType":13,"id":14},{"sys":2951},{"id":21,"type":12,"linkType":22},{"sys":2953},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2955,"metaTitle":341,"metaDescription":342,"mainTitle":2956,"subtitle":360,"heroImage":2971,"ctaButton":383,"ctaLink":384},[340],{"data":2957,"content":2958,"nodeType":75},{},[2959,2965],{"data":2960,"content":2961,"nodeType":353},{},[2962],{"data":2963,"marks":2964,"value":352,"nodeType":83},{},[],{"data":2966,"content":2967,"nodeType":88},{},[2968],{"data":2969,"marks":2970,"value":226,"nodeType":83},{},[],{"metadata":2972,"sys":2975,"fields":2980},{"tags":2973,"concepts":2974},[],[],{"space":2976,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":2978,"publishedVersion":63,"revision":45,"locale":29},{"sys":2977},{"type":12,"linkType":13,"id":14},{"sys":2979},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":2981},{"url":375,"details":2982,"fileName":381,"contentType":382},{"size":377,"image":2983},{"width":379,"height":380},{"sys":2985,"fields":2988},{"id":2986,"createdAt":2987},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":2989,"slug":2990,"articleIntro":-1,"category":2991},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[2992],{"metadata":2993,"sys":2996,"fields":3003},{"tags":2994,"concepts":2995},[],[],{"space":2997,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2999,"publishedVersion":331,"revision":63,"contentType":3001,"locale":29},{"sys":2998},{"type":12,"linkType":13,"id":14},{"sys":3000},{"id":21,"type":12,"linkType":22},{"sys":3002},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3004,"metaTitle":341,"metaDescription":342,"mainTitle":3005,"subtitle":360,"heroImage":3020,"ctaButton":383,"ctaLink":384},[340],{"data":3006,"content":3007,"nodeType":75},{},[3008,3014],{"data":3009,"content":3010,"nodeType":353},{},[3011],{"data":3012,"marks":3013,"value":352,"nodeType":83},{},[],{"data":3015,"content":3016,"nodeType":88},{},[3017],{"data":3018,"marks":3019,"value":226,"nodeType":83},{},[],{"metadata":3021,"sys":3024,"fields":3029},{"tags":3022,"concepts":3023},[],[],{"space":3025,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3027,"publishedVersion":63,"revision":45,"locale":29},{"sys":3026},{"type":12,"linkType":13,"id":14},{"sys":3028},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3030},{"url":375,"details":3031,"fileName":381,"contentType":382},{"size":377,"image":3032},{"width":379,"height":380},{"sys":3034,"fields":3037},{"id":3035,"createdAt":3036},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":3038,"slug":3039,"articleIntro":3038,"category":3040},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[3041],{"metadata":3042,"sys":3045,"fields":3052},{"tags":3043,"concepts":3044},[],[],{"space":3046,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3048,"publishedVersion":331,"revision":63,"contentType":3050,"locale":29},{"sys":3047},{"type":12,"linkType":13,"id":14},{"sys":3049},{"id":21,"type":12,"linkType":22},{"sys":3051},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3053,"metaTitle":341,"metaDescription":342,"mainTitle":3054,"subtitle":360,"heroImage":3069,"ctaButton":383,"ctaLink":384},[340],{"data":3055,"content":3056,"nodeType":75},{},[3057,3063],{"data":3058,"content":3059,"nodeType":353},{},[3060],{"data":3061,"marks":3062,"value":352,"nodeType":83},{},[],{"data":3064,"content":3065,"nodeType":88},{},[3066],{"data":3067,"marks":3068,"value":226,"nodeType":83},{},[],{"metadata":3070,"sys":3073,"fields":3078},{"tags":3071,"concepts":3072},[],[],{"space":3074,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3076,"publishedVersion":63,"revision":45,"locale":29},{"sys":3075},{"type":12,"linkType":13,"id":14},{"sys":3077},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3079},{"url":375,"details":3080,"fileName":381,"contentType":382},{"size":377,"image":3081},{"width":379,"height":380},{"sys":3083,"fields":3086},{"id":3084,"createdAt":3085},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":3087,"slug":3088,"articleIntro":-1,"category":3089},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[3090],{"metadata":3091,"sys":3094,"fields":3101},{"tags":3092,"concepts":3093},[],[],{"space":3095,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3097,"publishedVersion":331,"revision":63,"contentType":3099,"locale":29},{"sys":3096},{"type":12,"linkType":13,"id":14},{"sys":3098},{"id":21,"type":12,"linkType":22},{"sys":3100},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3102,"metaTitle":341,"metaDescription":342,"mainTitle":3103,"subtitle":360,"heroImage":3118,"ctaButton":383,"ctaLink":384},[340],{"data":3104,"content":3105,"nodeType":75},{},[3106,3112],{"data":3107,"content":3108,"nodeType":353},{},[3109],{"data":3110,"marks":3111,"value":352,"nodeType":83},{},[],{"data":3113,"content":3114,"nodeType":88},{},[3115],{"data":3116,"marks":3117,"value":226,"nodeType":83},{},[],{"metadata":3119,"sys":3122,"fields":3127},{"tags":3120,"concepts":3121},[],[],{"space":3123,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3125,"publishedVersion":63,"revision":45,"locale":29},{"sys":3124},{"type":12,"linkType":13,"id":14},{"sys":3126},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3128},{"url":375,"details":3129,"fileName":381,"contentType":382},{"size":377,"image":3130},{"width":379,"height":380},{"sys":3132,"fields":3135},{"id":3133,"createdAt":3134},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":3136,"slug":3137,"articleIntro":3136,"category":3138},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[3139],{"metadata":3140,"sys":3143,"fields":3150},{"tags":3141,"concepts":3142},[],[],{"space":3144,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3146,"publishedVersion":331,"revision":63,"contentType":3148,"locale":29},{"sys":3145},{"type":12,"linkType":13,"id":14},{"sys":3147},{"id":21,"type":12,"linkType":22},{"sys":3149},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3151,"metaTitle":341,"metaDescription":342,"mainTitle":3152,"subtitle":360,"heroImage":3167,"ctaButton":383,"ctaLink":384},[340],{"data":3153,"content":3154,"nodeType":75},{},[3155,3161],{"data":3156,"content":3157,"nodeType":353},{},[3158],{"data":3159,"marks":3160,"value":352,"nodeType":83},{},[],{"data":3162,"content":3163,"nodeType":88},{},[3164],{"data":3165,"marks":3166,"value":226,"nodeType":83},{},[],{"metadata":3168,"sys":3171,"fields":3176},{"tags":3169,"concepts":3170},[],[],{"space":3172,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3174,"publishedVersion":63,"revision":45,"locale":29},{"sys":3173},{"type":12,"linkType":13,"id":14},{"sys":3175},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3177},{"url":375,"details":3178,"fileName":381,"contentType":382},{"size":377,"image":3179},{"width":379,"height":380},{"sys":3181,"fields":3184},{"id":3182,"createdAt":3183},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":3185,"slug":3186,"articleIntro":3185,"category":3187},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[3188],{"metadata":3189,"sys":3192,"fields":3199},{"tags":3190,"concepts":3191},[],[],{"space":3193,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3195,"publishedVersion":331,"revision":63,"contentType":3197,"locale":29},{"sys":3194},{"type":12,"linkType":13,"id":14},{"sys":3196},{"id":21,"type":12,"linkType":22},{"sys":3198},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3200,"metaTitle":341,"metaDescription":342,"mainTitle":3201,"subtitle":360,"heroImage":3216,"ctaButton":383,"ctaLink":384},[340],{"data":3202,"content":3203,"nodeType":75},{},[3204,3210],{"data":3205,"content":3206,"nodeType":353},{},[3207],{"data":3208,"marks":3209,"value":352,"nodeType":83},{},[],{"data":3211,"content":3212,"nodeType":88},{},[3213],{"data":3214,"marks":3215,"value":226,"nodeType":83},{},[],{"metadata":3217,"sys":3220,"fields":3225},{"tags":3218,"concepts":3219},[],[],{"space":3221,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3223,"publishedVersion":63,"revision":45,"locale":29},{"sys":3222},{"type":12,"linkType":13,"id":14},{"sys":3224},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3226},{"url":375,"details":3227,"fileName":381,"contentType":382},{"size":377,"image":3228},{"width":379,"height":380},{"sys":3230,"fields":3233},{"id":3231,"createdAt":3232},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":3234,"slug":3235,"articleIntro":3234,"category":3236},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[3237],{"metadata":3238,"sys":3241,"fields":3248},{"tags":3239,"concepts":3240},[],[],{"space":3242,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3244,"publishedVersion":331,"revision":63,"contentType":3246,"locale":29},{"sys":3243},{"type":12,"linkType":13,"id":14},{"sys":3245},{"id":21,"type":12,"linkType":22},{"sys":3247},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3249,"metaTitle":341,"metaDescription":342,"mainTitle":3250,"subtitle":360,"heroImage":3265,"ctaButton":383,"ctaLink":384},[340],{"data":3251,"content":3252,"nodeType":75},{},[3253,3259],{"data":3254,"content":3255,"nodeType":353},{},[3256],{"data":3257,"marks":3258,"value":352,"nodeType":83},{},[],{"data":3260,"content":3261,"nodeType":88},{},[3262],{"data":3263,"marks":3264,"value":226,"nodeType":83},{},[],{"metadata":3266,"sys":3269,"fields":3274},{"tags":3267,"concepts":3268},[],[],{"space":3270,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3272,"publishedVersion":63,"revision":45,"locale":29},{"sys":3271},{"type":12,"linkType":13,"id":14},{"sys":3273},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3275},{"url":375,"details":3276,"fileName":381,"contentType":382},{"size":377,"image":3277},{"width":379,"height":380},{"sys":3279,"fields":3282},{"id":3280,"createdAt":3281},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":3283,"slug":3284,"articleIntro":3283,"category":3285},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[3286],{"metadata":3287,"sys":3290,"fields":3297},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3293,"publishedVersion":331,"revision":63,"contentType":3295,"locale":29},{"sys":3292},{"type":12,"linkType":13,"id":14},{"sys":3294},{"id":21,"type":12,"linkType":22},{"sys":3296},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3298,"metaTitle":341,"metaDescription":342,"mainTitle":3299,"subtitle":360,"heroImage":3314,"ctaButton":383,"ctaLink":384},[340],{"data":3300,"content":3301,"nodeType":75},{},[3302,3308],{"data":3303,"content":3304,"nodeType":353},{},[3305],{"data":3306,"marks":3307,"value":352,"nodeType":83},{},[],{"data":3309,"content":3310,"nodeType":88},{},[3311],{"data":3312,"marks":3313,"value":226,"nodeType":83},{},[],{"metadata":3315,"sys":3318,"fields":3323},{"tags":3316,"concepts":3317},[],[],{"space":3319,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3321,"publishedVersion":63,"revision":45,"locale":29},{"sys":3320},{"type":12,"linkType":13,"id":14},{"sys":3322},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3324},{"url":375,"details":3325,"fileName":381,"contentType":382},{"size":377,"image":3326},{"width":379,"height":380},{"sys":3328,"fields":3331},{"id":3329,"createdAt":3330},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":3332,"slug":3333,"articleIntro":3332,"category":3334},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[3335],{"metadata":3336,"sys":3339,"fields":3346},{"tags":3337,"concepts":3338},[],[],{"space":3340,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3342,"publishedVersion":331,"revision":63,"contentType":3344,"locale":29},{"sys":3341},{"type":12,"linkType":13,"id":14},{"sys":3343},{"id":21,"type":12,"linkType":22},{"sys":3345},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3347,"metaTitle":341,"metaDescription":342,"mainTitle":3348,"subtitle":360,"heroImage":3363,"ctaButton":383,"ctaLink":384},[340],{"data":3349,"content":3350,"nodeType":75},{},[3351,3357],{"data":3352,"content":3353,"nodeType":353},{},[3354],{"data":3355,"marks":3356,"value":352,"nodeType":83},{},[],{"data":3358,"content":3359,"nodeType":88},{},[3360],{"data":3361,"marks":3362,"value":226,"nodeType":83},{},[],{"metadata":3364,"sys":3367,"fields":3372},{"tags":3365,"concepts":3366},[],[],{"space":3368,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3370,"publishedVersion":63,"revision":45,"locale":29},{"sys":3369},{"type":12,"linkType":13,"id":14},{"sys":3371},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3373},{"url":375,"details":3374,"fileName":381,"contentType":382},{"size":377,"image":3375},{"width":379,"height":380},{"sys":3377,"fields":3380},{"id":3378,"createdAt":3379},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":3381,"slug":3382,"articleIntro":3381,"category":3383},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[3384],{"metadata":3385,"sys":3388,"fields":3395},{"tags":3386,"concepts":3387},[],[],{"space":3389,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3391,"publishedVersion":331,"revision":63,"contentType":3393,"locale":29},{"sys":3390},{"type":12,"linkType":13,"id":14},{"sys":3392},{"id":21,"type":12,"linkType":22},{"sys":3394},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3396,"metaTitle":341,"metaDescription":342,"mainTitle":3397,"subtitle":360,"heroImage":3412,"ctaButton":383,"ctaLink":384},[340],{"data":3398,"content":3399,"nodeType":75},{},[3400,3406],{"data":3401,"content":3402,"nodeType":353},{},[3403],{"data":3404,"marks":3405,"value":352,"nodeType":83},{},[],{"data":3407,"content":3408,"nodeType":88},{},[3409],{"data":3410,"marks":3411,"value":226,"nodeType":83},{},[],{"metadata":3413,"sys":3416,"fields":3421},{"tags":3414,"concepts":3415},[],[],{"space":3417,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3419,"publishedVersion":63,"revision":45,"locale":29},{"sys":3418},{"type":12,"linkType":13,"id":14},{"sys":3420},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3422},{"url":375,"details":3423,"fileName":381,"contentType":382},{"size":377,"image":3424},{"width":379,"height":380},{"sys":3426,"fields":3429},{"id":3427,"createdAt":3428},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3430,"slug":3431,"articleIntro":3430,"category":3432},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3433],{"metadata":3434,"sys":3437,"fields":3444},{"tags":3435,"concepts":3436},[],[],{"space":3438,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3440,"publishedVersion":331,"revision":63,"contentType":3442,"locale":29},{"sys":3439},{"type":12,"linkType":13,"id":14},{"sys":3441},{"id":21,"type":12,"linkType":22},{"sys":3443},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3445,"metaTitle":341,"metaDescription":342,"mainTitle":3446,"subtitle":360,"heroImage":3461,"ctaButton":383,"ctaLink":384},[340],{"data":3447,"content":3448,"nodeType":75},{},[3449,3455],{"data":3450,"content":3451,"nodeType":353},{},[3452],{"data":3453,"marks":3454,"value":352,"nodeType":83},{},[],{"data":3456,"content":3457,"nodeType":88},{},[3458],{"data":3459,"marks":3460,"value":226,"nodeType":83},{},[],{"metadata":3462,"sys":3465,"fields":3470},{"tags":3463,"concepts":3464},[],[],{"space":3466,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3468,"publishedVersion":63,"revision":45,"locale":29},{"sys":3467},{"type":12,"linkType":13,"id":14},{"sys":3469},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3471},{"url":375,"details":3472,"fileName":381,"contentType":382},{"size":377,"image":3473},{"width":379,"height":380},{"sys":3475,"fields":3478},{"id":3476,"createdAt":3477},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":3479,"slug":3480,"articleIntro":3479,"category":3481},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[3482],{"metadata":3483,"sys":3486,"fields":3493},{"tags":3484,"concepts":3485},[],[],{"space":3487,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3489,"publishedVersion":331,"revision":63,"contentType":3491,"locale":29},{"sys":3488},{"type":12,"linkType":13,"id":14},{"sys":3490},{"id":21,"type":12,"linkType":22},{"sys":3492},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3494,"metaTitle":341,"metaDescription":342,"mainTitle":3495,"subtitle":360,"heroImage":3510,"ctaButton":383,"ctaLink":384},[340],{"data":3496,"content":3497,"nodeType":75},{},[3498,3504],{"data":3499,"content":3500,"nodeType":353},{},[3501],{"data":3502,"marks":3503,"value":352,"nodeType":83},{},[],{"data":3505,"content":3506,"nodeType":88},{},[3507],{"data":3508,"marks":3509,"value":226,"nodeType":83},{},[],{"metadata":3511,"sys":3514,"fields":3519},{"tags":3512,"concepts":3513},[],[],{"space":3515,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3517,"publishedVersion":63,"revision":45,"locale":29},{"sys":3516},{"type":12,"linkType":13,"id":14},{"sys":3518},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3520},{"url":375,"details":3521,"fileName":381,"contentType":382},{"size":377,"image":3522},{"width":379,"height":380},{"sys":3524,"fields":3527},{"id":3525,"createdAt":3526},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":3528,"slug":3529,"articleIntro":3528,"category":3530},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[3531],{"metadata":3532,"sys":3535,"fields":3542},{"tags":3533,"concepts":3534},[],[],{"space":3536,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3538,"publishedVersion":331,"revision":63,"contentType":3540,"locale":29},{"sys":3537},{"type":12,"linkType":13,"id":14},{"sys":3539},{"id":21,"type":12,"linkType":22},{"sys":3541},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3543,"metaTitle":341,"metaDescription":342,"mainTitle":3544,"subtitle":360,"heroImage":3559,"ctaButton":383,"ctaLink":384},[340],{"data":3545,"content":3546,"nodeType":75},{},[3547,3553],{"data":3548,"content":3549,"nodeType":353},{},[3550],{"data":3551,"marks":3552,"value":352,"nodeType":83},{},[],{"data":3554,"content":3555,"nodeType":88},{},[3556],{"data":3557,"marks":3558,"value":226,"nodeType":83},{},[],{"metadata":3560,"sys":3563,"fields":3568},{"tags":3561,"concepts":3562},[],[],{"space":3564,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3566,"publishedVersion":63,"revision":45,"locale":29},{"sys":3565},{"type":12,"linkType":13,"id":14},{"sys":3567},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3569},{"url":375,"details":3570,"fileName":381,"contentType":382},{"size":377,"image":3571},{"width":379,"height":380},{"sys":3573,"fields":3576},{"id":3574,"createdAt":3575},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":3577,"slug":3578,"articleIntro":-1,"category":3579},"Compte 66 - Charges financières","compte-66-charges-financieres",[3580],{"metadata":3581,"sys":3584,"fields":3591},{"tags":3582,"concepts":3583},[],[],{"space":3585,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3587,"publishedVersion":331,"revision":63,"contentType":3589,"locale":29},{"sys":3586},{"type":12,"linkType":13,"id":14},{"sys":3588},{"id":21,"type":12,"linkType":22},{"sys":3590},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3592,"metaTitle":341,"metaDescription":342,"mainTitle":3593,"subtitle":360,"heroImage":3608,"ctaButton":383,"ctaLink":384},[340],{"data":3594,"content":3595,"nodeType":75},{},[3596,3602],{"data":3597,"content":3598,"nodeType":353},{},[3599],{"data":3600,"marks":3601,"value":352,"nodeType":83},{},[],{"data":3603,"content":3604,"nodeType":88},{},[3605],{"data":3606,"marks":3607,"value":226,"nodeType":83},{},[],{"metadata":3609,"sys":3612,"fields":3617},{"tags":3610,"concepts":3611},[],[],{"space":3613,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3615,"publishedVersion":63,"revision":45,"locale":29},{"sys":3614},{"type":12,"linkType":13,"id":14},{"sys":3616},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3618},{"url":375,"details":3619,"fileName":381,"contentType":382},{"size":377,"image":3620},{"width":379,"height":380},{"sys":3622,"fields":3625},{"id":3623,"createdAt":3624},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":3626,"slug":3627,"articleIntro":3626,"category":3628},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[3629],{"metadata":3630,"sys":3633,"fields":3640},{"tags":3631,"concepts":3632},[],[],{"space":3634,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3636,"publishedVersion":331,"revision":63,"contentType":3638,"locale":29},{"sys":3635},{"type":12,"linkType":13,"id":14},{"sys":3637},{"id":21,"type":12,"linkType":22},{"sys":3639},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3641,"metaTitle":341,"metaDescription":342,"mainTitle":3642,"subtitle":360,"heroImage":3657,"ctaButton":383,"ctaLink":384},[340],{"data":3643,"content":3644,"nodeType":75},{},[3645,3651],{"data":3646,"content":3647,"nodeType":353},{},[3648],{"data":3649,"marks":3650,"value":352,"nodeType":83},{},[],{"data":3652,"content":3653,"nodeType":88},{},[3654],{"data":3655,"marks":3656,"value":226,"nodeType":83},{},[],{"metadata":3658,"sys":3661,"fields":3666},{"tags":3659,"concepts":3660},[],[],{"space":3662,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3664,"publishedVersion":63,"revision":45,"locale":29},{"sys":3663},{"type":12,"linkType":13,"id":14},{"sys":3665},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3667},{"url":375,"details":3668,"fileName":381,"contentType":382},{"size":377,"image":3669},{"width":379,"height":380},{"sys":3671,"fields":3674},{"id":3672,"createdAt":3673},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":3675,"slug":3676,"articleIntro":3675,"category":3677},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[3678],{"metadata":3679,"sys":3682,"fields":3689},{"tags":3680,"concepts":3681},[],[],{"space":3683,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3685,"publishedVersion":331,"revision":63,"contentType":3687,"locale":29},{"sys":3684},{"type":12,"linkType":13,"id":14},{"sys":3686},{"id":21,"type":12,"linkType":22},{"sys":3688},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3690,"metaTitle":341,"metaDescription":342,"mainTitle":3691,"subtitle":360,"heroImage":3706,"ctaButton":383,"ctaLink":384},[340],{"data":3692,"content":3693,"nodeType":75},{},[3694,3700],{"data":3695,"content":3696,"nodeType":353},{},[3697],{"data":3698,"marks":3699,"value":352,"nodeType":83},{},[],{"data":3701,"content":3702,"nodeType":88},{},[3703],{"data":3704,"marks":3705,"value":226,"nodeType":83},{},[],{"metadata":3707,"sys":3710,"fields":3715},{"tags":3708,"concepts":3709},[],[],{"space":3711,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3713,"publishedVersion":63,"revision":45,"locale":29},{"sys":3712},{"type":12,"linkType":13,"id":14},{"sys":3714},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3716},{"url":375,"details":3717,"fileName":381,"contentType":382},{"size":377,"image":3718},{"width":379,"height":380},{"sys":3720,"fields":3723},{"id":3721,"createdAt":3722},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":3724,"slug":3725,"articleIntro":3724,"category":3726},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[3727],{"metadata":3728,"sys":3731,"fields":3738},{"tags":3729,"concepts":3730},[],[],{"space":3732,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3734,"publishedVersion":331,"revision":63,"contentType":3736,"locale":29},{"sys":3733},{"type":12,"linkType":13,"id":14},{"sys":3735},{"id":21,"type":12,"linkType":22},{"sys":3737},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3739,"metaTitle":341,"metaDescription":342,"mainTitle":3740,"subtitle":360,"heroImage":3755,"ctaButton":383,"ctaLink":384},[340],{"data":3741,"content":3742,"nodeType":75},{},[3743,3749],{"data":3744,"content":3745,"nodeType":353},{},[3746],{"data":3747,"marks":3748,"value":352,"nodeType":83},{},[],{"data":3750,"content":3751,"nodeType":88},{},[3752],{"data":3753,"marks":3754,"value":226,"nodeType":83},{},[],{"metadata":3756,"sys":3759,"fields":3764},{"tags":3757,"concepts":3758},[],[],{"space":3760,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3762,"publishedVersion":63,"revision":45,"locale":29},{"sys":3761},{"type":12,"linkType":13,"id":14},{"sys":3763},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3765},{"url":375,"details":3766,"fileName":381,"contentType":382},{"size":377,"image":3767},{"width":379,"height":380},{"sys":3769,"fields":3772},{"id":3770,"createdAt":3771},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":3773,"slug":3774,"articleIntro":3773,"category":3775},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[3776],{"metadata":3777,"sys":3780,"fields":3787},{"tags":3778,"concepts":3779},[],[],{"space":3781,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3783,"publishedVersion":331,"revision":63,"contentType":3785,"locale":29},{"sys":3782},{"type":12,"linkType":13,"id":14},{"sys":3784},{"id":21,"type":12,"linkType":22},{"sys":3786},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3788,"metaTitle":341,"metaDescription":342,"mainTitle":3789,"subtitle":360,"heroImage":3804,"ctaButton":383,"ctaLink":384},[340],{"data":3790,"content":3791,"nodeType":75},{},[3792,3798],{"data":3793,"content":3794,"nodeType":353},{},[3795],{"data":3796,"marks":3797,"value":352,"nodeType":83},{},[],{"data":3799,"content":3800,"nodeType":88},{},[3801],{"data":3802,"marks":3803,"value":226,"nodeType":83},{},[],{"metadata":3805,"sys":3808,"fields":3813},{"tags":3806,"concepts":3807},[],[],{"space":3809,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3811,"publishedVersion":63,"revision":45,"locale":29},{"sys":3810},{"type":12,"linkType":13,"id":14},{"sys":3812},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3814},{"url":375,"details":3815,"fileName":381,"contentType":382},{"size":377,"image":3816},{"width":379,"height":380},{"sys":3818,"fields":3821},{"id":3819,"createdAt":3820},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":3822,"slug":3823,"articleIntro":-1,"category":3824},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[3825],{"metadata":3826,"sys":3829,"fields":3836},{"tags":3827,"concepts":3828},[],[],{"space":3830,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3832,"publishedVersion":331,"revision":63,"contentType":3834,"locale":29},{"sys":3831},{"type":12,"linkType":13,"id":14},{"sys":3833},{"id":21,"type":12,"linkType":22},{"sys":3835},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3837,"metaTitle":341,"metaDescription":342,"mainTitle":3838,"subtitle":360,"heroImage":3853,"ctaButton":383,"ctaLink":384},[340],{"data":3839,"content":3840,"nodeType":75},{},[3841,3847],{"data":3842,"content":3843,"nodeType":353},{},[3844],{"data":3845,"marks":3846,"value":352,"nodeType":83},{},[],{"data":3848,"content":3849,"nodeType":88},{},[3850],{"data":3851,"marks":3852,"value":226,"nodeType":83},{},[],{"metadata":3854,"sys":3857,"fields":3862},{"tags":3855,"concepts":3856},[],[],{"space":3858,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3860,"publishedVersion":63,"revision":45,"locale":29},{"sys":3859},{"type":12,"linkType":13,"id":14},{"sys":3861},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3863},{"url":375,"details":3864,"fileName":381,"contentType":382},{"size":377,"image":3865},{"width":379,"height":380},{"sys":3867,"fields":3870},{"id":3868,"createdAt":3869},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":3871,"slug":3872,"articleIntro":3871,"category":3873},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[3874],{"metadata":3875,"sys":3878,"fields":3885},{"tags":3876,"concepts":3877},[],[],{"space":3879,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3881,"publishedVersion":331,"revision":63,"contentType":3883,"locale":29},{"sys":3880},{"type":12,"linkType":13,"id":14},{"sys":3882},{"id":21,"type":12,"linkType":22},{"sys":3884},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3886,"metaTitle":341,"metaDescription":342,"mainTitle":3887,"subtitle":360,"heroImage":3902,"ctaButton":383,"ctaLink":384},[340],{"data":3888,"content":3889,"nodeType":75},{},[3890,3896],{"data":3891,"content":3892,"nodeType":353},{},[3893],{"data":3894,"marks":3895,"value":352,"nodeType":83},{},[],{"data":3897,"content":3898,"nodeType":88},{},[3899],{"data":3900,"marks":3901,"value":226,"nodeType":83},{},[],{"metadata":3903,"sys":3906,"fields":3911},{"tags":3904,"concepts":3905},[],[],{"space":3907,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3909,"publishedVersion":63,"revision":45,"locale":29},{"sys":3908},{"type":12,"linkType":13,"id":14},{"sys":3910},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3912},{"url":375,"details":3913,"fileName":381,"contentType":382},{"size":377,"image":3914},{"width":379,"height":380},{"sys":3916,"fields":3919},{"id":3917,"createdAt":3918},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":3920,"slug":3921,"articleIntro":3920,"category":3922},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[3923],{"metadata":3924,"sys":3927,"fields":3934},{"tags":3925,"concepts":3926},[],[],{"space":3928,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3930,"publishedVersion":331,"revision":63,"contentType":3932,"locale":29},{"sys":3929},{"type":12,"linkType":13,"id":14},{"sys":3931},{"id":21,"type":12,"linkType":22},{"sys":3933},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3935,"metaTitle":341,"metaDescription":342,"mainTitle":3936,"subtitle":360,"heroImage":3951,"ctaButton":383,"ctaLink":384},[340],{"data":3937,"content":3938,"nodeType":75},{},[3939,3945],{"data":3940,"content":3941,"nodeType":353},{},[3942],{"data":3943,"marks":3944,"value":352,"nodeType":83},{},[],{"data":3946,"content":3947,"nodeType":88},{},[3948],{"data":3949,"marks":3950,"value":226,"nodeType":83},{},[],{"metadata":3952,"sys":3955,"fields":3960},{"tags":3953,"concepts":3954},[],[],{"space":3956,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":3958,"publishedVersion":63,"revision":45,"locale":29},{"sys":3957},{"type":12,"linkType":13,"id":14},{"sys":3959},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":3961},{"url":375,"details":3962,"fileName":381,"contentType":382},{"size":377,"image":3963},{"width":379,"height":380},{"sys":3965,"fields":3968},{"id":3966,"createdAt":3967},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":3969,"slug":3970,"articleIntro":3969,"category":3971},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[3972],{"metadata":3973,"sys":3976,"fields":3983},{"tags":3974,"concepts":3975},[],[],{"space":3977,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3979,"publishedVersion":331,"revision":63,"contentType":3981,"locale":29},{"sys":3978},{"type":12,"linkType":13,"id":14},{"sys":3980},{"id":21,"type":12,"linkType":22},{"sys":3982},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3984,"metaTitle":341,"metaDescription":342,"mainTitle":3985,"subtitle":360,"heroImage":4000,"ctaButton":383,"ctaLink":384},[340],{"data":3986,"content":3987,"nodeType":75},{},[3988,3994],{"data":3989,"content":3990,"nodeType":353},{},[3991],{"data":3992,"marks":3993,"value":352,"nodeType":83},{},[],{"data":3995,"content":3996,"nodeType":88},{},[3997],{"data":3998,"marks":3999,"value":226,"nodeType":83},{},[],{"metadata":4001,"sys":4004,"fields":4009},{"tags":4002,"concepts":4003},[],[],{"space":4005,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4007,"publishedVersion":63,"revision":45,"locale":29},{"sys":4006},{"type":12,"linkType":13,"id":14},{"sys":4008},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4010},{"url":375,"details":4011,"fileName":381,"contentType":382},{"size":377,"image":4012},{"width":379,"height":380},{"sys":4014,"fields":4017},{"id":4015,"createdAt":4016},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":4018,"slug":4019,"articleIntro":4018,"category":4020},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[4021],{"metadata":4022,"sys":4025,"fields":4032},{"tags":4023,"concepts":4024},[],[],{"space":4026,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4028,"publishedVersion":331,"revision":63,"contentType":4030,"locale":29},{"sys":4027},{"type":12,"linkType":13,"id":14},{"sys":4029},{"id":21,"type":12,"linkType":22},{"sys":4031},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4033,"metaTitle":341,"metaDescription":342,"mainTitle":4034,"subtitle":360,"heroImage":4049,"ctaButton":383,"ctaLink":384},[340],{"data":4035,"content":4036,"nodeType":75},{},[4037,4043],{"data":4038,"content":4039,"nodeType":353},{},[4040],{"data":4041,"marks":4042,"value":352,"nodeType":83},{},[],{"data":4044,"content":4045,"nodeType":88},{},[4046],{"data":4047,"marks":4048,"value":226,"nodeType":83},{},[],{"metadata":4050,"sys":4053,"fields":4058},{"tags":4051,"concepts":4052},[],[],{"space":4054,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4056,"publishedVersion":63,"revision":45,"locale":29},{"sys":4055},{"type":12,"linkType":13,"id":14},{"sys":4057},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4059},{"url":375,"details":4060,"fileName":381,"contentType":382},{"size":377,"image":4061},{"width":379,"height":380},{"sys":4063,"fields":4066},{"id":4064,"createdAt":4065},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4067,"slug":4068,"articleIntro":4067,"category":4069},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4070],{"metadata":4071,"sys":4074,"fields":4081},{"tags":4072,"concepts":4073},[],[],{"space":4075,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4077,"publishedVersion":331,"revision":63,"contentType":4079,"locale":29},{"sys":4076},{"type":12,"linkType":13,"id":14},{"sys":4078},{"id":21,"type":12,"linkType":22},{"sys":4080},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4082,"metaTitle":341,"metaDescription":342,"mainTitle":4083,"subtitle":360,"heroImage":4098,"ctaButton":383,"ctaLink":384},[340],{"data":4084,"content":4085,"nodeType":75},{},[4086,4092],{"data":4087,"content":4088,"nodeType":353},{},[4089],{"data":4090,"marks":4091,"value":352,"nodeType":83},{},[],{"data":4093,"content":4094,"nodeType":88},{},[4095],{"data":4096,"marks":4097,"value":226,"nodeType":83},{},[],{"metadata":4099,"sys":4102,"fields":4107},{"tags":4100,"concepts":4101},[],[],{"space":4103,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4105,"publishedVersion":63,"revision":45,"locale":29},{"sys":4104},{"type":12,"linkType":13,"id":14},{"sys":4106},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4108},{"url":375,"details":4109,"fileName":381,"contentType":382},{"size":377,"image":4110},{"width":379,"height":380},{"sys":4112,"fields":4115},{"id":4113,"createdAt":4114},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":4116,"slug":4117,"articleIntro":4118,"category":4119},"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.",[4120],{"metadata":4121,"sys":4124,"fields":4131},{"tags":4122,"concepts":4123},[],[],{"space":4125,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4127,"publishedVersion":331,"revision":63,"contentType":4129,"locale":29},{"sys":4126},{"type":12,"linkType":13,"id":14},{"sys":4128},{"id":21,"type":12,"linkType":22},{"sys":4130},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4132,"metaTitle":341,"metaDescription":342,"mainTitle":4133,"subtitle":360,"heroImage":4148,"ctaButton":383,"ctaLink":384},[340],{"data":4134,"content":4135,"nodeType":75},{},[4136,4142],{"data":4137,"content":4138,"nodeType":353},{},[4139],{"data":4140,"marks":4141,"value":352,"nodeType":83},{},[],{"data":4143,"content":4144,"nodeType":88},{},[4145],{"data":4146,"marks":4147,"value":226,"nodeType":83},{},[],{"metadata":4149,"sys":4152,"fields":4157},{"tags":4150,"concepts":4151},[],[],{"space":4153,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4155,"publishedVersion":63,"revision":45,"locale":29},{"sys":4154},{"type":12,"linkType":13,"id":14},{"sys":4156},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4158},{"url":375,"details":4159,"fileName":381,"contentType":382},{"size":377,"image":4160},{"width":379,"height":380},{"sys":4162,"fields":4165},{"id":4163,"createdAt":4164},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":4166,"slug":4167,"articleIntro":4166,"category":4168},"2313 - Constructions","compte-2313-constructions",[4169],{"metadata":4170,"sys":4173,"fields":4180},{"tags":4171,"concepts":4172},[],[],{"space":4174,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4176,"publishedVersion":331,"revision":63,"contentType":4178,"locale":29},{"sys":4175},{"type":12,"linkType":13,"id":14},{"sys":4177},{"id":21,"type":12,"linkType":22},{"sys":4179},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4181,"metaTitle":341,"metaDescription":342,"mainTitle":4182,"subtitle":360,"heroImage":4197,"ctaButton":383,"ctaLink":384},[340],{"data":4183,"content":4184,"nodeType":75},{},[4185,4191],{"data":4186,"content":4187,"nodeType":353},{},[4188],{"data":4189,"marks":4190,"value":352,"nodeType":83},{},[],{"data":4192,"content":4193,"nodeType":88},{},[4194],{"data":4195,"marks":4196,"value":226,"nodeType":83},{},[],{"metadata":4198,"sys":4201,"fields":4206},{"tags":4199,"concepts":4200},[],[],{"space":4202,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4204,"publishedVersion":63,"revision":45,"locale":29},{"sys":4203},{"type":12,"linkType":13,"id":14},{"sys":4205},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4207},{"url":375,"details":4208,"fileName":381,"contentType":382},{"size":377,"image":4209},{"width":379,"height":380},{"sys":4211,"fields":4214},{"id":4212,"createdAt":4213},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":4215,"slug":4216,"articleIntro":4215,"category":4217},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[4218],{"metadata":4219,"sys":4222,"fields":4229},{"tags":4220,"concepts":4221},[],[],{"space":4223,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4225,"publishedVersion":331,"revision":63,"contentType":4227,"locale":29},{"sys":4224},{"type":12,"linkType":13,"id":14},{"sys":4226},{"id":21,"type":12,"linkType":22},{"sys":4228},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4230,"metaTitle":341,"metaDescription":342,"mainTitle":4231,"subtitle":360,"heroImage":4246,"ctaButton":383,"ctaLink":384},[340],{"data":4232,"content":4233,"nodeType":75},{},[4234,4240],{"data":4235,"content":4236,"nodeType":353},{},[4237],{"data":4238,"marks":4239,"value":352,"nodeType":83},{},[],{"data":4241,"content":4242,"nodeType":88},{},[4243],{"data":4244,"marks":4245,"value":226,"nodeType":83},{},[],{"metadata":4247,"sys":4250,"fields":4255},{"tags":4248,"concepts":4249},[],[],{"space":4251,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4253,"publishedVersion":63,"revision":45,"locale":29},{"sys":4252},{"type":12,"linkType":13,"id":14},{"sys":4254},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4256},{"url":375,"details":4257,"fileName":381,"contentType":382},{"size":377,"image":4258},{"width":379,"height":380},{"sys":4260,"fields":4263},{"id":4261,"createdAt":4262},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":4264,"slug":4265,"articleIntro":-1,"category":4266},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[4267],{"metadata":4268,"sys":4271,"fields":4278},{"tags":4269,"concepts":4270},[],[],{"space":4272,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4274,"publishedVersion":331,"revision":63,"contentType":4276,"locale":29},{"sys":4273},{"type":12,"linkType":13,"id":14},{"sys":4275},{"id":21,"type":12,"linkType":22},{"sys":4277},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4279,"metaTitle":341,"metaDescription":342,"mainTitle":4280,"subtitle":360,"heroImage":4295,"ctaButton":383,"ctaLink":384},[340],{"data":4281,"content":4282,"nodeType":75},{},[4283,4289],{"data":4284,"content":4285,"nodeType":353},{},[4286],{"data":4287,"marks":4288,"value":352,"nodeType":83},{},[],{"data":4290,"content":4291,"nodeType":88},{},[4292],{"data":4293,"marks":4294,"value":226,"nodeType":83},{},[],{"metadata":4296,"sys":4299,"fields":4304},{"tags":4297,"concepts":4298},[],[],{"space":4300,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4302,"publishedVersion":63,"revision":45,"locale":29},{"sys":4301},{"type":12,"linkType":13,"id":14},{"sys":4303},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4305},{"url":375,"details":4306,"fileName":381,"contentType":382},{"size":377,"image":4307},{"width":379,"height":380},{"sys":4309,"fields":4312},{"id":4310,"createdAt":4311},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":4313,"slug":4314,"articleIntro":-1,"category":4315},"Compte 512 - Banques","compte-512-banques",[4316],{"metadata":4317,"sys":4320,"fields":4327},{"tags":4318,"concepts":4319},[],[],{"space":4321,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4323,"publishedVersion":331,"revision":63,"contentType":4325,"locale":29},{"sys":4322},{"type":12,"linkType":13,"id":14},{"sys":4324},{"id":21,"type":12,"linkType":22},{"sys":4326},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4328,"metaTitle":341,"metaDescription":342,"mainTitle":4329,"subtitle":360,"heroImage":4344,"ctaButton":383,"ctaLink":384},[340],{"data":4330,"content":4331,"nodeType":75},{},[4332,4338],{"data":4333,"content":4334,"nodeType":353},{},[4335],{"data":4336,"marks":4337,"value":352,"nodeType":83},{},[],{"data":4339,"content":4340,"nodeType":88},{},[4341],{"data":4342,"marks":4343,"value":226,"nodeType":83},{},[],{"metadata":4345,"sys":4348,"fields":4353},{"tags":4346,"concepts":4347},[],[],{"space":4349,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4351,"publishedVersion":63,"revision":45,"locale":29},{"sys":4350},{"type":12,"linkType":13,"id":14},{"sys":4352},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4354},{"url":375,"details":4355,"fileName":381,"contentType":382},{"size":377,"image":4356},{"width":379,"height":380},{"sys":4358,"fields":4361},{"id":4359,"createdAt":4360},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":4362,"slug":4363,"articleIntro":4362,"category":4364},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[4365],{"metadata":4366,"sys":4369,"fields":4376},{"tags":4367,"concepts":4368},[],[],{"space":4370,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4372,"publishedVersion":331,"revision":63,"contentType":4374,"locale":29},{"sys":4371},{"type":12,"linkType":13,"id":14},{"sys":4373},{"id":21,"type":12,"linkType":22},{"sys":4375},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4377,"metaTitle":341,"metaDescription":342,"mainTitle":4378,"subtitle":360,"heroImage":4393,"ctaButton":383,"ctaLink":384},[340],{"data":4379,"content":4380,"nodeType":75},{},[4381,4387],{"data":4382,"content":4383,"nodeType":353},{},[4384],{"data":4385,"marks":4386,"value":352,"nodeType":83},{},[],{"data":4388,"content":4389,"nodeType":88},{},[4390],{"data":4391,"marks":4392,"value":226,"nodeType":83},{},[],{"metadata":4394,"sys":4397,"fields":4402},{"tags":4395,"concepts":4396},[],[],{"space":4398,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4400,"publishedVersion":63,"revision":45,"locale":29},{"sys":4399},{"type":12,"linkType":13,"id":14},{"sys":4401},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4403},{"url":375,"details":4404,"fileName":381,"contentType":382},{"size":377,"image":4405},{"width":379,"height":380},{"sys":4407,"fields":4410},{"id":4408,"createdAt":4409},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":4411,"slug":4412,"articleIntro":-1,"category":4413},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[4414],{"metadata":4415,"sys":4418,"fields":4425},{"tags":4416,"concepts":4417},[],[],{"space":4419,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4421,"publishedVersion":331,"revision":63,"contentType":4423,"locale":29},{"sys":4420},{"type":12,"linkType":13,"id":14},{"sys":4422},{"id":21,"type":12,"linkType":22},{"sys":4424},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4426,"metaTitle":341,"metaDescription":342,"mainTitle":4427,"subtitle":360,"heroImage":4442,"ctaButton":383,"ctaLink":384},[340],{"data":4428,"content":4429,"nodeType":75},{},[4430,4436],{"data":4431,"content":4432,"nodeType":353},{},[4433],{"data":4434,"marks":4435,"value":352,"nodeType":83},{},[],{"data":4437,"content":4438,"nodeType":88},{},[4439],{"data":4440,"marks":4441,"value":226,"nodeType":83},{},[],{"metadata":4443,"sys":4446,"fields":4451},{"tags":4444,"concepts":4445},[],[],{"space":4447,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4449,"publishedVersion":63,"revision":45,"locale":29},{"sys":4448},{"type":12,"linkType":13,"id":14},{"sys":4450},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4452},{"url":375,"details":4453,"fileName":381,"contentType":382},{"size":377,"image":4454},{"width":379,"height":380},{"sys":4456,"fields":4459},{"id":4457,"createdAt":4458},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":4460,"slug":4461,"articleIntro":4462,"category":4463},"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.",[4464],{"metadata":4465,"sys":4468,"fields":4475},{"tags":4466,"concepts":4467},[],[],{"space":4469,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4471,"publishedVersion":331,"revision":63,"contentType":4473,"locale":29},{"sys":4470},{"type":12,"linkType":13,"id":14},{"sys":4472},{"id":21,"type":12,"linkType":22},{"sys":4474},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4476,"metaTitle":341,"metaDescription":342,"mainTitle":4477,"subtitle":360,"heroImage":4492,"ctaButton":383,"ctaLink":384},[340],{"data":4478,"content":4479,"nodeType":75},{},[4480,4486],{"data":4481,"content":4482,"nodeType":353},{},[4483],{"data":4484,"marks":4485,"value":352,"nodeType":83},{},[],{"data":4487,"content":4488,"nodeType":88},{},[4489],{"data":4490,"marks":4491,"value":226,"nodeType":83},{},[],{"metadata":4493,"sys":4496,"fields":4501},{"tags":4494,"concepts":4495},[],[],{"space":4497,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4499,"publishedVersion":63,"revision":45,"locale":29},{"sys":4498},{"type":12,"linkType":13,"id":14},{"sys":4500},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4502},{"url":375,"details":4503,"fileName":381,"contentType":382},{"size":377,"image":4504},{"width":379,"height":380},{"sys":4506,"fields":4509},{"id":4507,"createdAt":4508},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":4510,"slug":4511,"articleIntro":4510,"category":4512},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[4513],{"metadata":4514,"sys":4517,"fields":4524},{"tags":4515,"concepts":4516},[],[],{"space":4518,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4520,"publishedVersion":331,"revision":63,"contentType":4522,"locale":29},{"sys":4519},{"type":12,"linkType":13,"id":14},{"sys":4521},{"id":21,"type":12,"linkType":22},{"sys":4523},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4525,"metaTitle":341,"metaDescription":342,"mainTitle":4526,"subtitle":360,"heroImage":4541,"ctaButton":383,"ctaLink":384},[340],{"data":4527,"content":4528,"nodeType":75},{},[4529,4535],{"data":4530,"content":4531,"nodeType":353},{},[4532],{"data":4533,"marks":4534,"value":352,"nodeType":83},{},[],{"data":4536,"content":4537,"nodeType":88},{},[4538],{"data":4539,"marks":4540,"value":226,"nodeType":83},{},[],{"metadata":4542,"sys":4545,"fields":4550},{"tags":4543,"concepts":4544},[],[],{"space":4546,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4548,"publishedVersion":63,"revision":45,"locale":29},{"sys":4547},{"type":12,"linkType":13,"id":14},{"sys":4549},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4551},{"url":375,"details":4552,"fileName":381,"contentType":382},{"size":377,"image":4553},{"width":379,"height":380},{"sys":4555,"fields":4558},{"id":4556,"createdAt":4557},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":4559,"slug":4560,"articleIntro":4559,"category":4561},"Compte 58 - Virements internes","compte-58-virements-internes",[4562],{"metadata":4563,"sys":4566,"fields":4573},{"tags":4564,"concepts":4565},[],[],{"space":4567,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4569,"publishedVersion":331,"revision":63,"contentType":4571,"locale":29},{"sys":4568},{"type":12,"linkType":13,"id":14},{"sys":4570},{"id":21,"type":12,"linkType":22},{"sys":4572},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4574,"metaTitle":341,"metaDescription":342,"mainTitle":4575,"subtitle":360,"heroImage":4590,"ctaButton":383,"ctaLink":384},[340],{"data":4576,"content":4577,"nodeType":75},{},[4578,4584],{"data":4579,"content":4580,"nodeType":353},{},[4581],{"data":4582,"marks":4583,"value":352,"nodeType":83},{},[],{"data":4585,"content":4586,"nodeType":88},{},[4587],{"data":4588,"marks":4589,"value":226,"nodeType":83},{},[],{"metadata":4591,"sys":4594,"fields":4599},{"tags":4592,"concepts":4593},[],[],{"space":4595,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4597,"publishedVersion":63,"revision":45,"locale":29},{"sys":4596},{"type":12,"linkType":13,"id":14},{"sys":4598},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4600},{"url":375,"details":4601,"fileName":381,"contentType":382},{"size":377,"image":4602},{"width":379,"height":380},{"sys":4604,"fields":4607},{"id":4605,"createdAt":4606},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":4608,"slug":4609,"articleIntro":4608,"category":4610},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[4611],{"metadata":4612,"sys":4615,"fields":4622},{"tags":4613,"concepts":4614},[],[],{"space":4616,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4618,"publishedVersion":331,"revision":63,"contentType":4620,"locale":29},{"sys":4617},{"type":12,"linkType":13,"id":14},{"sys":4619},{"id":21,"type":12,"linkType":22},{"sys":4621},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4623,"metaTitle":341,"metaDescription":342,"mainTitle":4624,"subtitle":360,"heroImage":4639,"ctaButton":383,"ctaLink":384},[340],{"data":4625,"content":4626,"nodeType":75},{},[4627,4633],{"data":4628,"content":4629,"nodeType":353},{},[4630],{"data":4631,"marks":4632,"value":352,"nodeType":83},{},[],{"data":4634,"content":4635,"nodeType":88},{},[4636],{"data":4637,"marks":4638,"value":226,"nodeType":83},{},[],{"metadata":4640,"sys":4643,"fields":4648},{"tags":4641,"concepts":4642},[],[],{"space":4644,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4646,"publishedVersion":63,"revision":45,"locale":29},{"sys":4645},{"type":12,"linkType":13,"id":14},{"sys":4647},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4649},{"url":375,"details":4650,"fileName":381,"contentType":382},{"size":377,"image":4651},{"width":379,"height":380},{"sys":4653,"fields":4656},{"id":4654,"createdAt":4655},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":4657,"slug":4658,"articleIntro":4657,"category":4659},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[4660],{"metadata":4661,"sys":4664,"fields":4671},{"tags":4662,"concepts":4663},[],[],{"space":4665,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4667,"publishedVersion":331,"revision":63,"contentType":4669,"locale":29},{"sys":4666},{"type":12,"linkType":13,"id":14},{"sys":4668},{"id":21,"type":12,"linkType":22},{"sys":4670},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4672,"metaTitle":341,"metaDescription":342,"mainTitle":4673,"subtitle":360,"heroImage":4688,"ctaButton":383,"ctaLink":384},[340],{"data":4674,"content":4675,"nodeType":75},{},[4676,4682],{"data":4677,"content":4678,"nodeType":353},{},[4679],{"data":4680,"marks":4681,"value":352,"nodeType":83},{},[],{"data":4683,"content":4684,"nodeType":88},{},[4685],{"data":4686,"marks":4687,"value":226,"nodeType":83},{},[],{"metadata":4689,"sys":4692,"fields":4697},{"tags":4690,"concepts":4691},[],[],{"space":4693,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4695,"publishedVersion":63,"revision":45,"locale":29},{"sys":4694},{"type":12,"linkType":13,"id":14},{"sys":4696},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4698},{"url":375,"details":4699,"fileName":381,"contentType":382},{"size":377,"image":4700},{"width":379,"height":380},{"sys":4702,"fields":4705},{"id":4703,"createdAt":4704},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":4706,"slug":4707,"articleIntro":4706,"category":4708},"Compte 6237 - Publications","compte-6237-publications",[4709],{"metadata":4710,"sys":4713,"fields":4720},{"tags":4711,"concepts":4712},[],[],{"space":4714,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4716,"publishedVersion":331,"revision":63,"contentType":4718,"locale":29},{"sys":4715},{"type":12,"linkType":13,"id":14},{"sys":4717},{"id":21,"type":12,"linkType":22},{"sys":4719},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4721,"metaTitle":341,"metaDescription":342,"mainTitle":4722,"subtitle":360,"heroImage":4737,"ctaButton":383,"ctaLink":384},[340],{"data":4723,"content":4724,"nodeType":75},{},[4725,4731],{"data":4726,"content":4727,"nodeType":353},{},[4728],{"data":4729,"marks":4730,"value":352,"nodeType":83},{},[],{"data":4732,"content":4733,"nodeType":88},{},[4734],{"data":4735,"marks":4736,"value":226,"nodeType":83},{},[],{"metadata":4738,"sys":4741,"fields":4746},{"tags":4739,"concepts":4740},[],[],{"space":4742,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4744,"publishedVersion":63,"revision":45,"locale":29},{"sys":4743},{"type":12,"linkType":13,"id":14},{"sys":4745},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4747},{"url":375,"details":4748,"fileName":381,"contentType":382},{"size":377,"image":4749},{"width":379,"height":380},{"sys":4751,"fields":4754},{"id":4752,"createdAt":4753},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":4755,"slug":4756,"articleIntro":4755,"category":4757},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[4758],{"metadata":4759,"sys":4762,"fields":4769},{"tags":4760,"concepts":4761},[],[],{"space":4763,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4765,"publishedVersion":331,"revision":63,"contentType":4767,"locale":29},{"sys":4764},{"type":12,"linkType":13,"id":14},{"sys":4766},{"id":21,"type":12,"linkType":22},{"sys":4768},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4770,"metaTitle":341,"metaDescription":342,"mainTitle":4771,"subtitle":360,"heroImage":4786,"ctaButton":383,"ctaLink":384},[340],{"data":4772,"content":4773,"nodeType":75},{},[4774,4780],{"data":4775,"content":4776,"nodeType":353},{},[4777],{"data":4778,"marks":4779,"value":352,"nodeType":83},{},[],{"data":4781,"content":4782,"nodeType":88},{},[4783],{"data":4784,"marks":4785,"value":226,"nodeType":83},{},[],{"metadata":4787,"sys":4790,"fields":4795},{"tags":4788,"concepts":4789},[],[],{"space":4791,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4793,"publishedVersion":63,"revision":45,"locale":29},{"sys":4792},{"type":12,"linkType":13,"id":14},{"sys":4794},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4796},{"url":375,"details":4797,"fileName":381,"contentType":382},{"size":377,"image":4798},{"width":379,"height":380},{"sys":4800,"fields":4803},{"id":4801,"createdAt":4802},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":4804,"slug":4805,"articleIntro":-1,"category":4806},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[4807],{"metadata":4808,"sys":4811,"fields":4818},{"tags":4809,"concepts":4810},[],[],{"space":4812,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4814,"publishedVersion":331,"revision":63,"contentType":4816,"locale":29},{"sys":4813},{"type":12,"linkType":13,"id":14},{"sys":4815},{"id":21,"type":12,"linkType":22},{"sys":4817},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4819,"metaTitle":341,"metaDescription":342,"mainTitle":4820,"subtitle":360,"heroImage":4835,"ctaButton":383,"ctaLink":384},[340],{"data":4821,"content":4822,"nodeType":75},{},[4823,4829],{"data":4824,"content":4825,"nodeType":353},{},[4826],{"data":4827,"marks":4828,"value":352,"nodeType":83},{},[],{"data":4830,"content":4831,"nodeType":88},{},[4832],{"data":4833,"marks":4834,"value":226,"nodeType":83},{},[],{"metadata":4836,"sys":4839,"fields":4844},{"tags":4837,"concepts":4838},[],[],{"space":4840,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4842,"publishedVersion":63,"revision":45,"locale":29},{"sys":4841},{"type":12,"linkType":13,"id":14},{"sys":4843},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4845},{"url":375,"details":4846,"fileName":381,"contentType":382},{"size":377,"image":4847},{"width":379,"height":380},{"sys":4849,"fields":4852},{"id":4850,"createdAt":4851},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":4853,"slug":4854,"articleIntro":4855,"category":4856},"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.",[4857],{"metadata":4858,"sys":4861,"fields":4868},{"tags":4859,"concepts":4860},[],[],{"space":4862,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4864,"publishedVersion":331,"revision":63,"contentType":4866,"locale":29},{"sys":4863},{"type":12,"linkType":13,"id":14},{"sys":4865},{"id":21,"type":12,"linkType":22},{"sys":4867},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4869,"metaTitle":341,"metaDescription":342,"mainTitle":4870,"subtitle":360,"heroImage":4885,"ctaButton":383,"ctaLink":384},[340],{"data":4871,"content":4872,"nodeType":75},{},[4873,4879],{"data":4874,"content":4875,"nodeType":353},{},[4876],{"data":4877,"marks":4878,"value":352,"nodeType":83},{},[],{"data":4880,"content":4881,"nodeType":88},{},[4882],{"data":4883,"marks":4884,"value":226,"nodeType":83},{},[],{"metadata":4886,"sys":4889,"fields":4894},{"tags":4887,"concepts":4888},[],[],{"space":4890,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4892,"publishedVersion":63,"revision":45,"locale":29},{"sys":4891},{"type":12,"linkType":13,"id":14},{"sys":4893},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4895},{"url":375,"details":4896,"fileName":381,"contentType":382},{"size":377,"image":4897},{"width":379,"height":380},{"sys":4899,"fields":4902},{"id":4900,"createdAt":4901},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":4903,"slug":4904,"articleIntro":4903,"category":4905},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[4906],{"metadata":4907,"sys":4910,"fields":4917},{"tags":4908,"concepts":4909},[],[],{"space":4911,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4913,"publishedVersion":331,"revision":63,"contentType":4915,"locale":29},{"sys":4912},{"type":12,"linkType":13,"id":14},{"sys":4914},{"id":21,"type":12,"linkType":22},{"sys":4916},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4918,"metaTitle":341,"metaDescription":342,"mainTitle":4919,"subtitle":360,"heroImage":4934,"ctaButton":383,"ctaLink":384},[340],{"data":4920,"content":4921,"nodeType":75},{},[4922,4928],{"data":4923,"content":4924,"nodeType":353},{},[4925],{"data":4926,"marks":4927,"value":352,"nodeType":83},{},[],{"data":4929,"content":4930,"nodeType":88},{},[4931],{"data":4932,"marks":4933,"value":226,"nodeType":83},{},[],{"metadata":4935,"sys":4938,"fields":4943},{"tags":4936,"concepts":4937},[],[],{"space":4939,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4941,"publishedVersion":63,"revision":45,"locale":29},{"sys":4940},{"type":12,"linkType":13,"id":14},{"sys":4942},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4944},{"url":375,"details":4945,"fileName":381,"contentType":382},{"size":377,"image":4946},{"width":379,"height":380},{"sys":4948,"fields":4951},{"id":4949,"createdAt":4950},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":4952,"slug":4953,"articleIntro":4952,"category":4954},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[4955],{"metadata":4956,"sys":4959,"fields":4966},{"tags":4957,"concepts":4958},[],[],{"space":4960,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4962,"publishedVersion":331,"revision":63,"contentType":4964,"locale":29},{"sys":4961},{"type":12,"linkType":13,"id":14},{"sys":4963},{"id":21,"type":12,"linkType":22},{"sys":4965},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4967,"metaTitle":341,"metaDescription":342,"mainTitle":4968,"subtitle":360,"heroImage":4983,"ctaButton":383,"ctaLink":384},[340],{"data":4969,"content":4970,"nodeType":75},{},[4971,4977],{"data":4972,"content":4973,"nodeType":353},{},[4974],{"data":4975,"marks":4976,"value":352,"nodeType":83},{},[],{"data":4978,"content":4979,"nodeType":88},{},[4980],{"data":4981,"marks":4982,"value":226,"nodeType":83},{},[],{"metadata":4984,"sys":4987,"fields":4992},{"tags":4985,"concepts":4986},[],[],{"space":4988,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":4990,"publishedVersion":63,"revision":45,"locale":29},{"sys":4989},{"type":12,"linkType":13,"id":14},{"sys":4991},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":4993},{"url":375,"details":4994,"fileName":381,"contentType":382},{"size":377,"image":4995},{"width":379,"height":380},{"sys":4997,"fields":5000},{"id":4998,"createdAt":4999},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":5001,"slug":5002,"articleIntro":-1,"category":5003},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[5004],{"metadata":5005,"sys":5008,"fields":5015},{"tags":5006,"concepts":5007},[],[],{"space":5009,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5011,"publishedVersion":331,"revision":63,"contentType":5013,"locale":29},{"sys":5010},{"type":12,"linkType":13,"id":14},{"sys":5012},{"id":21,"type":12,"linkType":22},{"sys":5014},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5016,"metaTitle":341,"metaDescription":342,"mainTitle":5017,"subtitle":360,"heroImage":5032,"ctaButton":383,"ctaLink":384},[340],{"data":5018,"content":5019,"nodeType":75},{},[5020,5026],{"data":5021,"content":5022,"nodeType":353},{},[5023],{"data":5024,"marks":5025,"value":352,"nodeType":83},{},[],{"data":5027,"content":5028,"nodeType":88},{},[5029],{"data":5030,"marks":5031,"value":226,"nodeType":83},{},[],{"metadata":5033,"sys":5036,"fields":5041},{"tags":5034,"concepts":5035},[],[],{"space":5037,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5039,"publishedVersion":63,"revision":45,"locale":29},{"sys":5038},{"type":12,"linkType":13,"id":14},{"sys":5040},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5042},{"url":375,"details":5043,"fileName":381,"contentType":382},{"size":377,"image":5044},{"width":379,"height":380},{"sys":5046,"fields":5049},{"id":5047,"createdAt":5048},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":5050,"slug":5051,"articleIntro":5052,"category":5053},"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.",[5054],{"metadata":5055,"sys":5058,"fields":5065},{"tags":5056,"concepts":5057},[],[],{"space":5059,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5061,"publishedVersion":331,"revision":63,"contentType":5063,"locale":29},{"sys":5060},{"type":12,"linkType":13,"id":14},{"sys":5062},{"id":21,"type":12,"linkType":22},{"sys":5064},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5066,"metaTitle":341,"metaDescription":342,"mainTitle":5067,"subtitle":360,"heroImage":5082,"ctaButton":383,"ctaLink":384},[340],{"data":5068,"content":5069,"nodeType":75},{},[5070,5076],{"data":5071,"content":5072,"nodeType":353},{},[5073],{"data":5074,"marks":5075,"value":352,"nodeType":83},{},[],{"data":5077,"content":5078,"nodeType":88},{},[5079],{"data":5080,"marks":5081,"value":226,"nodeType":83},{},[],{"metadata":5083,"sys":5086,"fields":5091},{"tags":5084,"concepts":5085},[],[],{"space":5087,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5089,"publishedVersion":63,"revision":45,"locale":29},{"sys":5088},{"type":12,"linkType":13,"id":14},{"sys":5090},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5092},{"url":375,"details":5093,"fileName":381,"contentType":382},{"size":377,"image":5094},{"width":379,"height":380},{"sys":5096,"fields":5099},{"id":5097,"createdAt":5098},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5100,"slug":5101,"articleIntro":5100,"category":5102},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5103],{"metadata":5104,"sys":5107,"fields":5114},{"tags":5105,"concepts":5106},[],[],{"space":5108,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5110,"publishedVersion":331,"revision":63,"contentType":5112,"locale":29},{"sys":5109},{"type":12,"linkType":13,"id":14},{"sys":5111},{"id":21,"type":12,"linkType":22},{"sys":5113},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5115,"metaTitle":341,"metaDescription":342,"mainTitle":5116,"subtitle":360,"heroImage":5131,"ctaButton":383,"ctaLink":384},[340],{"data":5117,"content":5118,"nodeType":75},{},[5119,5125],{"data":5120,"content":5121,"nodeType":353},{},[5122],{"data":5123,"marks":5124,"value":352,"nodeType":83},{},[],{"data":5126,"content":5127,"nodeType":88},{},[5128],{"data":5129,"marks":5130,"value":226,"nodeType":83},{},[],{"metadata":5132,"sys":5135,"fields":5140},{"tags":5133,"concepts":5134},[],[],{"space":5136,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5138,"publishedVersion":63,"revision":45,"locale":29},{"sys":5137},{"type":12,"linkType":13,"id":14},{"sys":5139},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5141},{"url":375,"details":5142,"fileName":381,"contentType":382},{"size":377,"image":5143},{"width":379,"height":380},{"sys":5145,"fields":5148},{"id":5146,"createdAt":5147},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":5149,"slug":5150,"articleIntro":5149,"category":5151},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[5152],{"metadata":5153,"sys":5156,"fields":5163},{"tags":5154,"concepts":5155},[],[],{"space":5157,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5159,"publishedVersion":331,"revision":63,"contentType":5161,"locale":29},{"sys":5158},{"type":12,"linkType":13,"id":14},{"sys":5160},{"id":21,"type":12,"linkType":22},{"sys":5162},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5164,"metaTitle":341,"metaDescription":342,"mainTitle":5165,"subtitle":360,"heroImage":5180,"ctaButton":383,"ctaLink":384},[340],{"data":5166,"content":5167,"nodeType":75},{},[5168,5174],{"data":5169,"content":5170,"nodeType":353},{},[5171],{"data":5172,"marks":5173,"value":352,"nodeType":83},{},[],{"data":5175,"content":5176,"nodeType":88},{},[5177],{"data":5178,"marks":5179,"value":226,"nodeType":83},{},[],{"metadata":5181,"sys":5184,"fields":5189},{"tags":5182,"concepts":5183},[],[],{"space":5185,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5187,"publishedVersion":63,"revision":45,"locale":29},{"sys":5186},{"type":12,"linkType":13,"id":14},{"sys":5188},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5190},{"url":375,"details":5191,"fileName":381,"contentType":382},{"size":377,"image":5192},{"width":379,"height":380},{"sys":5194,"fields":5197},{"id":5195,"createdAt":5196},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":5198,"slug":5199,"articleIntro":5198,"category":5200},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[5201],{"metadata":5202,"sys":5205,"fields":5212},{"tags":5203,"concepts":5204},[],[],{"space":5206,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5208,"publishedVersion":331,"revision":63,"contentType":5210,"locale":29},{"sys":5207},{"type":12,"linkType":13,"id":14},{"sys":5209},{"id":21,"type":12,"linkType":22},{"sys":5211},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5213,"metaTitle":341,"metaDescription":342,"mainTitle":5214,"subtitle":360,"heroImage":5229,"ctaButton":383,"ctaLink":384},[340],{"data":5215,"content":5216,"nodeType":75},{},[5217,5223],{"data":5218,"content":5219,"nodeType":353},{},[5220],{"data":5221,"marks":5222,"value":352,"nodeType":83},{},[],{"data":5224,"content":5225,"nodeType":88},{},[5226],{"data":5227,"marks":5228,"value":226,"nodeType":83},{},[],{"metadata":5230,"sys":5233,"fields":5238},{"tags":5231,"concepts":5232},[],[],{"space":5234,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5236,"publishedVersion":63,"revision":45,"locale":29},{"sys":5235},{"type":12,"linkType":13,"id":14},{"sys":5237},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5239},{"url":375,"details":5240,"fileName":381,"contentType":382},{"size":377,"image":5241},{"width":379,"height":380},{"sys":5243,"fields":5246},{"id":5244,"createdAt":5245},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":5247,"slug":5248,"articleIntro":-1,"category":5249},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[5250],{"metadata":5251,"sys":5254,"fields":5261},{"tags":5252,"concepts":5253},[],[],{"space":5255,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5257,"publishedVersion":331,"revision":63,"contentType":5259,"locale":29},{"sys":5256},{"type":12,"linkType":13,"id":14},{"sys":5258},{"id":21,"type":12,"linkType":22},{"sys":5260},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5262,"metaTitle":341,"metaDescription":342,"mainTitle":5263,"subtitle":360,"heroImage":5278,"ctaButton":383,"ctaLink":384},[340],{"data":5264,"content":5265,"nodeType":75},{},[5266,5272],{"data":5267,"content":5268,"nodeType":353},{},[5269],{"data":5270,"marks":5271,"value":352,"nodeType":83},{},[],{"data":5273,"content":5274,"nodeType":88},{},[5275],{"data":5276,"marks":5277,"value":226,"nodeType":83},{},[],{"metadata":5279,"sys":5282,"fields":5287},{"tags":5280,"concepts":5281},[],[],{"space":5283,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5285,"publishedVersion":63,"revision":45,"locale":29},{"sys":5284},{"type":12,"linkType":13,"id":14},{"sys":5286},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5288},{"url":375,"details":5289,"fileName":381,"contentType":382},{"size":377,"image":5290},{"width":379,"height":380},{"sys":5292,"fields":5295},{"id":5293,"createdAt":5294},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":5296,"slug":5297,"articleIntro":-1,"category":5298},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[5299],{"metadata":5300,"sys":5303,"fields":5310},{"tags":5301,"concepts":5302},[],[],{"space":5304,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5306,"publishedVersion":331,"revision":63,"contentType":5308,"locale":29},{"sys":5305},{"type":12,"linkType":13,"id":14},{"sys":5307},{"id":21,"type":12,"linkType":22},{"sys":5309},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5311,"metaTitle":341,"metaDescription":342,"mainTitle":5312,"subtitle":360,"heroImage":5327,"ctaButton":383,"ctaLink":384},[340],{"data":5313,"content":5314,"nodeType":75},{},[5315,5321],{"data":5316,"content":5317,"nodeType":353},{},[5318],{"data":5319,"marks":5320,"value":352,"nodeType":83},{},[],{"data":5322,"content":5323,"nodeType":88},{},[5324],{"data":5325,"marks":5326,"value":226,"nodeType":83},{},[],{"metadata":5328,"sys":5331,"fields":5336},{"tags":5329,"concepts":5330},[],[],{"space":5332,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5334,"publishedVersion":63,"revision":45,"locale":29},{"sys":5333},{"type":12,"linkType":13,"id":14},{"sys":5335},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5337},{"url":375,"details":5338,"fileName":381,"contentType":382},{"size":377,"image":5339},{"width":379,"height":380},{"sys":5341,"fields":5344},{"id":5342,"createdAt":5343},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":5345,"slug":5346,"articleIntro":-1,"category":5347},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[5348],{"metadata":5349,"sys":5352,"fields":5359},{"tags":5350,"concepts":5351},[],[],{"space":5353,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5355,"publishedVersion":331,"revision":63,"contentType":5357,"locale":29},{"sys":5354},{"type":12,"linkType":13,"id":14},{"sys":5356},{"id":21,"type":12,"linkType":22},{"sys":5358},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5360,"metaTitle":341,"metaDescription":342,"mainTitle":5361,"subtitle":360,"heroImage":5376,"ctaButton":383,"ctaLink":384},[340],{"data":5362,"content":5363,"nodeType":75},{},[5364,5370],{"data":5365,"content":5366,"nodeType":353},{},[5367],{"data":5368,"marks":5369,"value":352,"nodeType":83},{},[],{"data":5371,"content":5372,"nodeType":88},{},[5373],{"data":5374,"marks":5375,"value":226,"nodeType":83},{},[],{"metadata":5377,"sys":5380,"fields":5385},{"tags":5378,"concepts":5379},[],[],{"space":5381,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5383,"publishedVersion":63,"revision":45,"locale":29},{"sys":5382},{"type":12,"linkType":13,"id":14},{"sys":5384},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5386},{"url":375,"details":5387,"fileName":381,"contentType":382},{"size":377,"image":5388},{"width":379,"height":380},{"sys":5390,"fields":5393},{"id":5391,"createdAt":5392},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":5394,"slug":5395,"articleIntro":5394,"category":5396},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[5397],{"metadata":5398,"sys":5401,"fields":5408},{"tags":5399,"concepts":5400},[],[],{"space":5402,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5404,"publishedVersion":331,"revision":63,"contentType":5406,"locale":29},{"sys":5403},{"type":12,"linkType":13,"id":14},{"sys":5405},{"id":21,"type":12,"linkType":22},{"sys":5407},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5409,"metaTitle":341,"metaDescription":342,"mainTitle":5410,"subtitle":360,"heroImage":5425,"ctaButton":383,"ctaLink":384},[340],{"data":5411,"content":5412,"nodeType":75},{},[5413,5419],{"data":5414,"content":5415,"nodeType":353},{},[5416],{"data":5417,"marks":5418,"value":352,"nodeType":83},{},[],{"data":5420,"content":5421,"nodeType":88},{},[5422],{"data":5423,"marks":5424,"value":226,"nodeType":83},{},[],{"metadata":5426,"sys":5429,"fields":5434},{"tags":5427,"concepts":5428},[],[],{"space":5430,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5432,"publishedVersion":63,"revision":45,"locale":29},{"sys":5431},{"type":12,"linkType":13,"id":14},{"sys":5433},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5435},{"url":375,"details":5436,"fileName":381,"contentType":382},{"size":377,"image":5437},{"width":379,"height":380},{"sys":5439,"fields":5442},{"id":5440,"createdAt":5441},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":5443,"slug":5444,"articleIntro":-1,"category":5445},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[5446],{"metadata":5447,"sys":5450,"fields":5457},{"tags":5448,"concepts":5449},[],[],{"space":5451,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5453,"publishedVersion":331,"revision":63,"contentType":5455,"locale":29},{"sys":5452},{"type":12,"linkType":13,"id":14},{"sys":5454},{"id":21,"type":12,"linkType":22},{"sys":5456},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5458,"metaTitle":341,"metaDescription":342,"mainTitle":5459,"subtitle":360,"heroImage":5474,"ctaButton":383,"ctaLink":384},[340],{"data":5460,"content":5461,"nodeType":75},{},[5462,5468],{"data":5463,"content":5464,"nodeType":353},{},[5465],{"data":5466,"marks":5467,"value":352,"nodeType":83},{},[],{"data":5469,"content":5470,"nodeType":88},{},[5471],{"data":5472,"marks":5473,"value":226,"nodeType":83},{},[],{"metadata":5475,"sys":5478,"fields":5483},{"tags":5476,"concepts":5477},[],[],{"space":5479,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5481,"publishedVersion":63,"revision":45,"locale":29},{"sys":5480},{"type":12,"linkType":13,"id":14},{"sys":5482},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5484},{"url":375,"details":5485,"fileName":381,"contentType":382},{"size":377,"image":5486},{"width":379,"height":380},{"sys":5488,"fields":5491},{"id":5489,"createdAt":5490},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":5492,"slug":5493,"articleIntro":5492,"category":5494},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[5495],{"metadata":5496,"sys":5499,"fields":5506},{"tags":5497,"concepts":5498},[],[],{"space":5500,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5502,"publishedVersion":331,"revision":63,"contentType":5504,"locale":29},{"sys":5501},{"type":12,"linkType":13,"id":14},{"sys":5503},{"id":21,"type":12,"linkType":22},{"sys":5505},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5507,"metaTitle":341,"metaDescription":342,"mainTitle":5508,"subtitle":360,"heroImage":5523,"ctaButton":383,"ctaLink":384},[340],{"data":5509,"content":5510,"nodeType":75},{},[5511,5517],{"data":5512,"content":5513,"nodeType":353},{},[5514],{"data":5515,"marks":5516,"value":352,"nodeType":83},{},[],{"data":5518,"content":5519,"nodeType":88},{},[5520],{"data":5521,"marks":5522,"value":226,"nodeType":83},{},[],{"metadata":5524,"sys":5527,"fields":5532},{"tags":5525,"concepts":5526},[],[],{"space":5528,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5530,"publishedVersion":63,"revision":45,"locale":29},{"sys":5529},{"type":12,"linkType":13,"id":14},{"sys":5531},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5533},{"url":375,"details":5534,"fileName":381,"contentType":382},{"size":377,"image":5535},{"width":379,"height":380},{"sys":5537,"fields":5540},{"id":5538,"createdAt":5539},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":5541,"slug":5542,"articleIntro":5543,"category":5544},"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.",[5545],{"metadata":5546,"sys":5549,"fields":5556},{"tags":5547,"concepts":5548},[],[],{"space":5550,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5552,"publishedVersion":331,"revision":63,"contentType":5554,"locale":29},{"sys":5551},{"type":12,"linkType":13,"id":14},{"sys":5553},{"id":21,"type":12,"linkType":22},{"sys":5555},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5557,"metaTitle":341,"metaDescription":342,"mainTitle":5558,"subtitle":360,"heroImage":5573,"ctaButton":383,"ctaLink":384},[340],{"data":5559,"content":5560,"nodeType":75},{},[5561,5567],{"data":5562,"content":5563,"nodeType":353},{},[5564],{"data":5565,"marks":5566,"value":352,"nodeType":83},{},[],{"data":5568,"content":5569,"nodeType":88},{},[5570],{"data":5571,"marks":5572,"value":226,"nodeType":83},{},[],{"metadata":5574,"sys":5577,"fields":5582},{"tags":5575,"concepts":5576},[],[],{"space":5578,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5580,"publishedVersion":63,"revision":45,"locale":29},{"sys":5579},{"type":12,"linkType":13,"id":14},{"sys":5581},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5583},{"url":375,"details":5584,"fileName":381,"contentType":382},{"size":377,"image":5585},{"width":379,"height":380},{"sys":5587,"fields":5590},{"id":5588,"createdAt":5589},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":5591,"slug":5592,"articleIntro":-1,"category":5593},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[5594],{"metadata":5595,"sys":5598,"fields":5605},{"tags":5596,"concepts":5597},[],[],{"space":5599,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5601,"publishedVersion":331,"revision":63,"contentType":5603,"locale":29},{"sys":5600},{"type":12,"linkType":13,"id":14},{"sys":5602},{"id":21,"type":12,"linkType":22},{"sys":5604},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5606,"metaTitle":341,"metaDescription":342,"mainTitle":5607,"subtitle":360,"heroImage":5622,"ctaButton":383,"ctaLink":384},[340],{"data":5608,"content":5609,"nodeType":75},{},[5610,5616],{"data":5611,"content":5612,"nodeType":353},{},[5613],{"data":5614,"marks":5615,"value":352,"nodeType":83},{},[],{"data":5617,"content":5618,"nodeType":88},{},[5619],{"data":5620,"marks":5621,"value":226,"nodeType":83},{},[],{"metadata":5623,"sys":5626,"fields":5631},{"tags":5624,"concepts":5625},[],[],{"space":5627,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5629,"publishedVersion":63,"revision":45,"locale":29},{"sys":5628},{"type":12,"linkType":13,"id":14},{"sys":5630},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5632},{"url":375,"details":5633,"fileName":381,"contentType":382},{"size":377,"image":5634},{"width":379,"height":380},{"sys":5636,"fields":5639},{"id":5637,"createdAt":5638},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":5640,"slug":5641,"articleIntro":5640,"category":5642},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[5643],{"metadata":5644,"sys":5647,"fields":5654},{"tags":5645,"concepts":5646},[],[],{"space":5648,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5650,"publishedVersion":331,"revision":63,"contentType":5652,"locale":29},{"sys":5649},{"type":12,"linkType":13,"id":14},{"sys":5651},{"id":21,"type":12,"linkType":22},{"sys":5653},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5655,"metaTitle":341,"metaDescription":342,"mainTitle":5656,"subtitle":360,"heroImage":5671,"ctaButton":383,"ctaLink":384},[340],{"data":5657,"content":5658,"nodeType":75},{},[5659,5665],{"data":5660,"content":5661,"nodeType":353},{},[5662],{"data":5663,"marks":5664,"value":352,"nodeType":83},{},[],{"data":5666,"content":5667,"nodeType":88},{},[5668],{"data":5669,"marks":5670,"value":226,"nodeType":83},{},[],{"metadata":5672,"sys":5675,"fields":5680},{"tags":5673,"concepts":5674},[],[],{"space":5676,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5678,"publishedVersion":63,"revision":45,"locale":29},{"sys":5677},{"type":12,"linkType":13,"id":14},{"sys":5679},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5681},{"url":375,"details":5682,"fileName":381,"contentType":382},{"size":377,"image":5683},{"width":379,"height":380},{"sys":5685,"fields":5688},{"id":5686,"createdAt":5687},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":5689,"slug":5690,"articleIntro":-1,"category":5691},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[5692],{"metadata":5693,"sys":5696,"fields":5703},{"tags":5694,"concepts":5695},[],[],{"space":5697,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5699,"publishedVersion":331,"revision":63,"contentType":5701,"locale":29},{"sys":5698},{"type":12,"linkType":13,"id":14},{"sys":5700},{"id":21,"type":12,"linkType":22},{"sys":5702},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5704,"metaTitle":341,"metaDescription":342,"mainTitle":5705,"subtitle":360,"heroImage":5720,"ctaButton":383,"ctaLink":384},[340],{"data":5706,"content":5707,"nodeType":75},{},[5708,5714],{"data":5709,"content":5710,"nodeType":353},{},[5711],{"data":5712,"marks":5713,"value":352,"nodeType":83},{},[],{"data":5715,"content":5716,"nodeType":88},{},[5717],{"data":5718,"marks":5719,"value":226,"nodeType":83},{},[],{"metadata":5721,"sys":5724,"fields":5729},{"tags":5722,"concepts":5723},[],[],{"space":5725,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5727,"publishedVersion":63,"revision":45,"locale":29},{"sys":5726},{"type":12,"linkType":13,"id":14},{"sys":5728},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5730},{"url":375,"details":5731,"fileName":381,"contentType":382},{"size":377,"image":5732},{"width":379,"height":380},{"sys":5734,"fields":5737},{"id":5735,"createdAt":5736},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":5738,"slug":5739,"articleIntro":-1,"category":5740},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[5741],{"metadata":5742,"sys":5745,"fields":5752},{"tags":5743,"concepts":5744},[],[],{"space":5746,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5748,"publishedVersion":331,"revision":63,"contentType":5750,"locale":29},{"sys":5747},{"type":12,"linkType":13,"id":14},{"sys":5749},{"id":21,"type":12,"linkType":22},{"sys":5751},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5753,"metaTitle":341,"metaDescription":342,"mainTitle":5754,"subtitle":360,"heroImage":5769,"ctaButton":383,"ctaLink":384},[340],{"data":5755,"content":5756,"nodeType":75},{},[5757,5763],{"data":5758,"content":5759,"nodeType":353},{},[5760],{"data":5761,"marks":5762,"value":352,"nodeType":83},{},[],{"data":5764,"content":5765,"nodeType":88},{},[5766],{"data":5767,"marks":5768,"value":226,"nodeType":83},{},[],{"metadata":5770,"sys":5773,"fields":5778},{"tags":5771,"concepts":5772},[],[],{"space":5774,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5776,"publishedVersion":63,"revision":45,"locale":29},{"sys":5775},{"type":12,"linkType":13,"id":14},{"sys":5777},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5779},{"url":375,"details":5780,"fileName":381,"contentType":382},{"size":377,"image":5781},{"width":379,"height":380},{"sys":5783,"fields":5786},{"id":5784,"createdAt":5785},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":5787,"slug":5788,"articleIntro":-1,"category":5789},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[5790],{"metadata":5791,"sys":5794,"fields":5801},{"tags":5792,"concepts":5793},[],[],{"space":5795,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5797,"publishedVersion":331,"revision":63,"contentType":5799,"locale":29},{"sys":5796},{"type":12,"linkType":13,"id":14},{"sys":5798},{"id":21,"type":12,"linkType":22},{"sys":5800},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5802,"metaTitle":341,"metaDescription":342,"mainTitle":5803,"subtitle":360,"heroImage":5818,"ctaButton":383,"ctaLink":384},[340],{"data":5804,"content":5805,"nodeType":75},{},[5806,5812],{"data":5807,"content":5808,"nodeType":353},{},[5809],{"data":5810,"marks":5811,"value":352,"nodeType":83},{},[],{"data":5813,"content":5814,"nodeType":88},{},[5815],{"data":5816,"marks":5817,"value":226,"nodeType":83},{},[],{"metadata":5819,"sys":5822,"fields":5827},{"tags":5820,"concepts":5821},[],[],{"space":5823,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5825,"publishedVersion":63,"revision":45,"locale":29},{"sys":5824},{"type":12,"linkType":13,"id":14},{"sys":5826},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5828},{"url":375,"details":5829,"fileName":381,"contentType":382},{"size":377,"image":5830},{"width":379,"height":380},{"sys":5832,"fields":5835},{"id":5833,"createdAt":5834},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":5836,"slug":5837,"articleIntro":5836,"category":5838},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[5839],{"metadata":5840,"sys":5843,"fields":5850},{"tags":5841,"concepts":5842},[],[],{"space":5844,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5846,"publishedVersion":331,"revision":63,"contentType":5848,"locale":29},{"sys":5845},{"type":12,"linkType":13,"id":14},{"sys":5847},{"id":21,"type":12,"linkType":22},{"sys":5849},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5851,"metaTitle":341,"metaDescription":342,"mainTitle":5852,"subtitle":360,"heroImage":5867,"ctaButton":383,"ctaLink":384},[340],{"data":5853,"content":5854,"nodeType":75},{},[5855,5861],{"data":5856,"content":5857,"nodeType":353},{},[5858],{"data":5859,"marks":5860,"value":352,"nodeType":83},{},[],{"data":5862,"content":5863,"nodeType":88},{},[5864],{"data":5865,"marks":5866,"value":226,"nodeType":83},{},[],{"metadata":5868,"sys":5871,"fields":5876},{"tags":5869,"concepts":5870},[],[],{"space":5872,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5874,"publishedVersion":63,"revision":45,"locale":29},{"sys":5873},{"type":12,"linkType":13,"id":14},{"sys":5875},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5877},{"url":375,"details":5878,"fileName":381,"contentType":382},{"size":377,"image":5879},{"width":379,"height":380},{"sys":5881,"fields":5884},{"id":5882,"createdAt":5883},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":5885,"slug":5886,"articleIntro":5885,"category":5887},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[5888],{"metadata":5889,"sys":5892,"fields":5899},{"tags":5890,"concepts":5891},[],[],{"space":5893,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5895,"publishedVersion":331,"revision":63,"contentType":5897,"locale":29},{"sys":5894},{"type":12,"linkType":13,"id":14},{"sys":5896},{"id":21,"type":12,"linkType":22},{"sys":5898},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5900,"metaTitle":341,"metaDescription":342,"mainTitle":5901,"subtitle":360,"heroImage":5916,"ctaButton":383,"ctaLink":384},[340],{"data":5902,"content":5903,"nodeType":75},{},[5904,5910],{"data":5905,"content":5906,"nodeType":353},{},[5907],{"data":5908,"marks":5909,"value":352,"nodeType":83},{},[],{"data":5911,"content":5912,"nodeType":88},{},[5913],{"data":5914,"marks":5915,"value":226,"nodeType":83},{},[],{"metadata":5917,"sys":5920,"fields":5925},{"tags":5918,"concepts":5919},[],[],{"space":5921,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5923,"publishedVersion":63,"revision":45,"locale":29},{"sys":5922},{"type":12,"linkType":13,"id":14},{"sys":5924},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5926},{"url":375,"details":5927,"fileName":381,"contentType":382},{"size":377,"image":5928},{"width":379,"height":380},{"sys":5930,"fields":5933},{"id":5931,"createdAt":5932},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":5934,"slug":5935,"articleIntro":5934,"category":5936},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[5937],{"metadata":5938,"sys":5941,"fields":5948},{"tags":5939,"concepts":5940},[],[],{"space":5942,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5944,"publishedVersion":331,"revision":63,"contentType":5946,"locale":29},{"sys":5943},{"type":12,"linkType":13,"id":14},{"sys":5945},{"id":21,"type":12,"linkType":22},{"sys":5947},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5949,"metaTitle":341,"metaDescription":342,"mainTitle":5950,"subtitle":360,"heroImage":5965,"ctaButton":383,"ctaLink":384},[340],{"data":5951,"content":5952,"nodeType":75},{},[5953,5959],{"data":5954,"content":5955,"nodeType":353},{},[5956],{"data":5957,"marks":5958,"value":352,"nodeType":83},{},[],{"data":5960,"content":5961,"nodeType":88},{},[5962],{"data":5963,"marks":5964,"value":226,"nodeType":83},{},[],{"metadata":5966,"sys":5969,"fields":5974},{"tags":5967,"concepts":5968},[],[],{"space":5970,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":5972,"publishedVersion":63,"revision":45,"locale":29},{"sys":5971},{"type":12,"linkType":13,"id":14},{"sys":5973},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":5975},{"url":375,"details":5976,"fileName":381,"contentType":382},{"size":377,"image":5977},{"width":379,"height":380},{"sys":5979,"fields":5982},{"id":5980,"createdAt":5981},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":5983,"slug":5984,"articleIntro":5983,"category":5985},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[5986],{"metadata":5987,"sys":5990,"fields":5997},{"tags":5988,"concepts":5989},[],[],{"space":5991,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5993,"publishedVersion":331,"revision":63,"contentType":5995,"locale":29},{"sys":5992},{"type":12,"linkType":13,"id":14},{"sys":5994},{"id":21,"type":12,"linkType":22},{"sys":5996},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5998,"metaTitle":341,"metaDescription":342,"mainTitle":5999,"subtitle":360,"heroImage":6014,"ctaButton":383,"ctaLink":384},[340],{"data":6000,"content":6001,"nodeType":75},{},[6002,6008],{"data":6003,"content":6004,"nodeType":353},{},[6005],{"data":6006,"marks":6007,"value":352,"nodeType":83},{},[],{"data":6009,"content":6010,"nodeType":88},{},[6011],{"data":6012,"marks":6013,"value":226,"nodeType":83},{},[],{"metadata":6015,"sys":6018,"fields":6023},{"tags":6016,"concepts":6017},[],[],{"space":6019,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6021,"publishedVersion":63,"revision":45,"locale":29},{"sys":6020},{"type":12,"linkType":13,"id":14},{"sys":6022},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6024},{"url":375,"details":6025,"fileName":381,"contentType":382},{"size":377,"image":6026},{"width":379,"height":380},{"sys":6028,"fields":6031},{"id":6029,"createdAt":6030},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":6032,"slug":6033,"articleIntro":6032,"category":6034},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[6035],{"metadata":6036,"sys":6039,"fields":6046},{"tags":6037,"concepts":6038},[],[],{"space":6040,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6042,"publishedVersion":331,"revision":63,"contentType":6044,"locale":29},{"sys":6041},{"type":12,"linkType":13,"id":14},{"sys":6043},{"id":21,"type":12,"linkType":22},{"sys":6045},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6047,"metaTitle":341,"metaDescription":342,"mainTitle":6048,"subtitle":360,"heroImage":6063,"ctaButton":383,"ctaLink":384},[340],{"data":6049,"content":6050,"nodeType":75},{},[6051,6057],{"data":6052,"content":6053,"nodeType":353},{},[6054],{"data":6055,"marks":6056,"value":352,"nodeType":83},{},[],{"data":6058,"content":6059,"nodeType":88},{},[6060],{"data":6061,"marks":6062,"value":226,"nodeType":83},{},[],{"metadata":6064,"sys":6067,"fields":6072},{"tags":6065,"concepts":6066},[],[],{"space":6068,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6070,"publishedVersion":63,"revision":45,"locale":29},{"sys":6069},{"type":12,"linkType":13,"id":14},{"sys":6071},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6073},{"url":375,"details":6074,"fileName":381,"contentType":382},{"size":377,"image":6075},{"width":379,"height":380},{"sys":6077,"fields":6080},{"id":6078,"createdAt":6079},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":6081,"slug":6082,"articleIntro":6081,"category":6083},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[6084],{"metadata":6085,"sys":6088,"fields":6095},{"tags":6086,"concepts":6087},[],[],{"space":6089,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6091,"publishedVersion":331,"revision":63,"contentType":6093,"locale":29},{"sys":6090},{"type":12,"linkType":13,"id":14},{"sys":6092},{"id":21,"type":12,"linkType":22},{"sys":6094},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6096,"metaTitle":341,"metaDescription":342,"mainTitle":6097,"subtitle":360,"heroImage":6112,"ctaButton":383,"ctaLink":384},[340],{"data":6098,"content":6099,"nodeType":75},{},[6100,6106],{"data":6101,"content":6102,"nodeType":353},{},[6103],{"data":6104,"marks":6105,"value":352,"nodeType":83},{},[],{"data":6107,"content":6108,"nodeType":88},{},[6109],{"data":6110,"marks":6111,"value":226,"nodeType":83},{},[],{"metadata":6113,"sys":6116,"fields":6121},{"tags":6114,"concepts":6115},[],[],{"space":6117,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6119,"publishedVersion":63,"revision":45,"locale":29},{"sys":6118},{"type":12,"linkType":13,"id":14},{"sys":6120},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6122},{"url":375,"details":6123,"fileName":381,"contentType":382},{"size":377,"image":6124},{"width":379,"height":380},{"sys":6126,"fields":6129},{"id":6127,"createdAt":6128},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":6130,"slug":6131,"articleIntro":6130,"category":6132},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[6133],{"metadata":6134,"sys":6137,"fields":6144},{"tags":6135,"concepts":6136},[],[],{"space":6138,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6140,"publishedVersion":331,"revision":63,"contentType":6142,"locale":29},{"sys":6139},{"type":12,"linkType":13,"id":14},{"sys":6141},{"id":21,"type":12,"linkType":22},{"sys":6143},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6145,"metaTitle":341,"metaDescription":342,"mainTitle":6146,"subtitle":360,"heroImage":6161,"ctaButton":383,"ctaLink":384},[340],{"data":6147,"content":6148,"nodeType":75},{},[6149,6155],{"data":6150,"content":6151,"nodeType":353},{},[6152],{"data":6153,"marks":6154,"value":352,"nodeType":83},{},[],{"data":6156,"content":6157,"nodeType":88},{},[6158],{"data":6159,"marks":6160,"value":226,"nodeType":83},{},[],{"metadata":6162,"sys":6165,"fields":6170},{"tags":6163,"concepts":6164},[],[],{"space":6166,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6168,"publishedVersion":63,"revision":45,"locale":29},{"sys":6167},{"type":12,"linkType":13,"id":14},{"sys":6169},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6171},{"url":375,"details":6172,"fileName":381,"contentType":382},{"size":377,"image":6173},{"width":379,"height":380},{"sys":6175,"fields":6178},{"id":6176,"createdAt":6177},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":6179,"slug":6180,"articleIntro":6179,"category":6181},"Compte 326 - Emballages","compte-326-emballages",[6182],{"metadata":6183,"sys":6186,"fields":6193},{"tags":6184,"concepts":6185},[],[],{"space":6187,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6189,"publishedVersion":331,"revision":63,"contentType":6191,"locale":29},{"sys":6188},{"type":12,"linkType":13,"id":14},{"sys":6190},{"id":21,"type":12,"linkType":22},{"sys":6192},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6194,"metaTitle":341,"metaDescription":342,"mainTitle":6195,"subtitle":360,"heroImage":6210,"ctaButton":383,"ctaLink":384},[340],{"data":6196,"content":6197,"nodeType":75},{},[6198,6204],{"data":6199,"content":6200,"nodeType":353},{},[6201],{"data":6202,"marks":6203,"value":352,"nodeType":83},{},[],{"data":6205,"content":6206,"nodeType":88},{},[6207],{"data":6208,"marks":6209,"value":226,"nodeType":83},{},[],{"metadata":6211,"sys":6214,"fields":6219},{"tags":6212,"concepts":6213},[],[],{"space":6215,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6217,"publishedVersion":63,"revision":45,"locale":29},{"sys":6216},{"type":12,"linkType":13,"id":14},{"sys":6218},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6220},{"url":375,"details":6221,"fileName":381,"contentType":382},{"size":377,"image":6222},{"width":379,"height":380},{"sys":6224,"fields":6227},{"id":6225,"createdAt":6226},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":6228,"slug":6229,"articleIntro":6228,"category":6230},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[6231],{"metadata":6232,"sys":6235,"fields":6242},{"tags":6233,"concepts":6234},[],[],{"space":6236,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6238,"publishedVersion":331,"revision":63,"contentType":6240,"locale":29},{"sys":6237},{"type":12,"linkType":13,"id":14},{"sys":6239},{"id":21,"type":12,"linkType":22},{"sys":6241},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6243,"metaTitle":341,"metaDescription":342,"mainTitle":6244,"subtitle":360,"heroImage":6259,"ctaButton":383,"ctaLink":384},[340],{"data":6245,"content":6246,"nodeType":75},{},[6247,6253],{"data":6248,"content":6249,"nodeType":353},{},[6250],{"data":6251,"marks":6252,"value":352,"nodeType":83},{},[],{"data":6254,"content":6255,"nodeType":88},{},[6256],{"data":6257,"marks":6258,"value":226,"nodeType":83},{},[],{"metadata":6260,"sys":6263,"fields":6268},{"tags":6261,"concepts":6262},[],[],{"space":6264,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6266,"publishedVersion":63,"revision":45,"locale":29},{"sys":6265},{"type":12,"linkType":13,"id":14},{"sys":6267},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6269},{"url":375,"details":6270,"fileName":381,"contentType":382},{"size":377,"image":6271},{"width":379,"height":380},{"sys":6273,"fields":6276},{"id":6274,"createdAt":6275},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":6277,"slug":6278,"articleIntro":6277,"category":6279},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[6280],{"metadata":6281,"sys":6284,"fields":6291},{"tags":6282,"concepts":6283},[],[],{"space":6285,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6287,"publishedVersion":331,"revision":63,"contentType":6289,"locale":29},{"sys":6286},{"type":12,"linkType":13,"id":14},{"sys":6288},{"id":21,"type":12,"linkType":22},{"sys":6290},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6292,"metaTitle":341,"metaDescription":342,"mainTitle":6293,"subtitle":360,"heroImage":6308,"ctaButton":383,"ctaLink":384},[340],{"data":6294,"content":6295,"nodeType":75},{},[6296,6302],{"data":6297,"content":6298,"nodeType":353},{},[6299],{"data":6300,"marks":6301,"value":352,"nodeType":83},{},[],{"data":6303,"content":6304,"nodeType":88},{},[6305],{"data":6306,"marks":6307,"value":226,"nodeType":83},{},[],{"metadata":6309,"sys":6312,"fields":6317},{"tags":6310,"concepts":6311},[],[],{"space":6313,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6315,"publishedVersion":63,"revision":45,"locale":29},{"sys":6314},{"type":12,"linkType":13,"id":14},{"sys":6316},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6318},{"url":375,"details":6319,"fileName":381,"contentType":382},{"size":377,"image":6320},{"width":379,"height":380},{"sys":6322,"fields":6325},{"id":6323,"createdAt":6324},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":6326,"slug":6327,"articleIntro":6326,"category":6328},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[6329],{"metadata":6330,"sys":6333,"fields":6340},{"tags":6331,"concepts":6332},[],[],{"space":6334,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6336,"publishedVersion":331,"revision":63,"contentType":6338,"locale":29},{"sys":6335},{"type":12,"linkType":13,"id":14},{"sys":6337},{"id":21,"type":12,"linkType":22},{"sys":6339},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6341,"metaTitle":341,"metaDescription":342,"mainTitle":6342,"subtitle":360,"heroImage":6357,"ctaButton":383,"ctaLink":384},[340],{"data":6343,"content":6344,"nodeType":75},{},[6345,6351],{"data":6346,"content":6347,"nodeType":353},{},[6348],{"data":6349,"marks":6350,"value":352,"nodeType":83},{},[],{"data":6352,"content":6353,"nodeType":88},{},[6354],{"data":6355,"marks":6356,"value":226,"nodeType":83},{},[],{"metadata":6358,"sys":6361,"fields":6366},{"tags":6359,"concepts":6360},[],[],{"space":6362,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6364,"publishedVersion":63,"revision":45,"locale":29},{"sys":6363},{"type":12,"linkType":13,"id":14},{"sys":6365},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6367},{"url":375,"details":6368,"fileName":381,"contentType":382},{"size":377,"image":6369},{"width":379,"height":380},{"sys":6371,"fields":6374},{"id":6372,"createdAt":6373},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":6375,"slug":6376,"articleIntro":-1,"category":6377},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[6378],{"metadata":6379,"sys":6382,"fields":6389},{"tags":6380,"concepts":6381},[],[],{"space":6383,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6385,"publishedVersion":331,"revision":63,"contentType":6387,"locale":29},{"sys":6384},{"type":12,"linkType":13,"id":14},{"sys":6386},{"id":21,"type":12,"linkType":22},{"sys":6388},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6390,"metaTitle":341,"metaDescription":342,"mainTitle":6391,"subtitle":360,"heroImage":6406,"ctaButton":383,"ctaLink":384},[340],{"data":6392,"content":6393,"nodeType":75},{},[6394,6400],{"data":6395,"content":6396,"nodeType":353},{},[6397],{"data":6398,"marks":6399,"value":352,"nodeType":83},{},[],{"data":6401,"content":6402,"nodeType":88},{},[6403],{"data":6404,"marks":6405,"value":226,"nodeType":83},{},[],{"metadata":6407,"sys":6410,"fields":6415},{"tags":6408,"concepts":6409},[],[],{"space":6411,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6413,"publishedVersion":63,"revision":45,"locale":29},{"sys":6412},{"type":12,"linkType":13,"id":14},{"sys":6414},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6416},{"url":375,"details":6417,"fileName":381,"contentType":382},{"size":377,"image":6418},{"width":379,"height":380},{"sys":6420,"fields":6423},{"id":6421,"createdAt":6422},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":6424,"slug":6425,"articleIntro":6424,"category":6426},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[6427],{"metadata":6428,"sys":6431,"fields":6438},{"tags":6429,"concepts":6430},[],[],{"space":6432,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6434,"publishedVersion":331,"revision":63,"contentType":6436,"locale":29},{"sys":6433},{"type":12,"linkType":13,"id":14},{"sys":6435},{"id":21,"type":12,"linkType":22},{"sys":6437},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6439,"metaTitle":341,"metaDescription":342,"mainTitle":6440,"subtitle":360,"heroImage":6455,"ctaButton":383,"ctaLink":384},[340],{"data":6441,"content":6442,"nodeType":75},{},[6443,6449],{"data":6444,"content":6445,"nodeType":353},{},[6446],{"data":6447,"marks":6448,"value":352,"nodeType":83},{},[],{"data":6450,"content":6451,"nodeType":88},{},[6452],{"data":6453,"marks":6454,"value":226,"nodeType":83},{},[],{"metadata":6456,"sys":6459,"fields":6464},{"tags":6457,"concepts":6458},[],[],{"space":6460,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6462,"publishedVersion":63,"revision":45,"locale":29},{"sys":6461},{"type":12,"linkType":13,"id":14},{"sys":6463},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6465},{"url":375,"details":6466,"fileName":381,"contentType":382},{"size":377,"image":6467},{"width":379,"height":380},{"sys":6469,"fields":6472},{"id":6470,"createdAt":6471},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":6473,"slug":6474,"articleIntro":6473,"category":6475},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[6476],{"metadata":6477,"sys":6480,"fields":6487},{"tags":6478,"concepts":6479},[],[],{"space":6481,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6483,"publishedVersion":331,"revision":63,"contentType":6485,"locale":29},{"sys":6482},{"type":12,"linkType":13,"id":14},{"sys":6484},{"id":21,"type":12,"linkType":22},{"sys":6486},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6488,"metaTitle":341,"metaDescription":342,"mainTitle":6489,"subtitle":360,"heroImage":6504,"ctaButton":383,"ctaLink":384},[340],{"data":6490,"content":6491,"nodeType":75},{},[6492,6498],{"data":6493,"content":6494,"nodeType":353},{},[6495],{"data":6496,"marks":6497,"value":352,"nodeType":83},{},[],{"data":6499,"content":6500,"nodeType":88},{},[6501],{"data":6502,"marks":6503,"value":226,"nodeType":83},{},[],{"metadata":6505,"sys":6508,"fields":6513},{"tags":6506,"concepts":6507},[],[],{"space":6509,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6511,"publishedVersion":63,"revision":45,"locale":29},{"sys":6510},{"type":12,"linkType":13,"id":14},{"sys":6512},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6514},{"url":375,"details":6515,"fileName":381,"contentType":382},{"size":377,"image":6516},{"width":379,"height":380},{"sys":6518,"fields":6521},{"id":6519,"createdAt":6520},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":6522,"slug":6523,"articleIntro":-1,"category":6524},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[6525],{"metadata":6526,"sys":6529,"fields":6536},{"tags":6527,"concepts":6528},[],[],{"space":6530,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6532,"publishedVersion":331,"revision":63,"contentType":6534,"locale":29},{"sys":6531},{"type":12,"linkType":13,"id":14},{"sys":6533},{"id":21,"type":12,"linkType":22},{"sys":6535},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6537,"metaTitle":341,"metaDescription":342,"mainTitle":6538,"subtitle":360,"heroImage":6553,"ctaButton":383,"ctaLink":384},[340],{"data":6539,"content":6540,"nodeType":75},{},[6541,6547],{"data":6542,"content":6543,"nodeType":353},{},[6544],{"data":6545,"marks":6546,"value":352,"nodeType":83},{},[],{"data":6548,"content":6549,"nodeType":88},{},[6550],{"data":6551,"marks":6552,"value":226,"nodeType":83},{},[],{"metadata":6554,"sys":6557,"fields":6562},{"tags":6555,"concepts":6556},[],[],{"space":6558,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6560,"publishedVersion":63,"revision":45,"locale":29},{"sys":6559},{"type":12,"linkType":13,"id":14},{"sys":6561},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6563},{"url":375,"details":6564,"fileName":381,"contentType":382},{"size":377,"image":6565},{"width":379,"height":380},{"sys":6567,"fields":6570},{"id":6568,"createdAt":6569},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6571,"slug":6572,"articleIntro":6571,"category":6573},"68174 - Créances","compte-68174-creances",[6574],{"metadata":6575,"sys":6578,"fields":6585},{"tags":6576,"concepts":6577},[],[],{"space":6579,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6581,"publishedVersion":331,"revision":63,"contentType":6583,"locale":29},{"sys":6580},{"type":12,"linkType":13,"id":14},{"sys":6582},{"id":21,"type":12,"linkType":22},{"sys":6584},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6586,"metaTitle":341,"metaDescription":342,"mainTitle":6587,"subtitle":360,"heroImage":6602,"ctaButton":383,"ctaLink":384},[340],{"data":6588,"content":6589,"nodeType":75},{},[6590,6596],{"data":6591,"content":6592,"nodeType":353},{},[6593],{"data":6594,"marks":6595,"value":352,"nodeType":83},{},[],{"data":6597,"content":6598,"nodeType":88},{},[6599],{"data":6600,"marks":6601,"value":226,"nodeType":83},{},[],{"metadata":6603,"sys":6606,"fields":6611},{"tags":6604,"concepts":6605},[],[],{"space":6607,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6609,"publishedVersion":63,"revision":45,"locale":29},{"sys":6608},{"type":12,"linkType":13,"id":14},{"sys":6610},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6612},{"url":375,"details":6613,"fileName":381,"contentType":382},{"size":377,"image":6614},{"width":379,"height":380},{"sys":6616,"fields":6619},{"id":6617,"createdAt":6618},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":6620,"slug":6621,"articleIntro":-1,"category":6622},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[6623],{"metadata":6624,"sys":6627,"fields":6634},{"tags":6625,"concepts":6626},[],[],{"space":6628,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6630,"publishedVersion":331,"revision":63,"contentType":6632,"locale":29},{"sys":6629},{"type":12,"linkType":13,"id":14},{"sys":6631},{"id":21,"type":12,"linkType":22},{"sys":6633},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6635,"metaTitle":341,"metaDescription":342,"mainTitle":6636,"subtitle":360,"heroImage":6651,"ctaButton":383,"ctaLink":384},[340],{"data":6637,"content":6638,"nodeType":75},{},[6639,6645],{"data":6640,"content":6641,"nodeType":353},{},[6642],{"data":6643,"marks":6644,"value":352,"nodeType":83},{},[],{"data":6646,"content":6647,"nodeType":88},{},[6648],{"data":6649,"marks":6650,"value":226,"nodeType":83},{},[],{"metadata":6652,"sys":6655,"fields":6660},{"tags":6653,"concepts":6654},[],[],{"space":6656,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6658,"publishedVersion":63,"revision":45,"locale":29},{"sys":6657},{"type":12,"linkType":13,"id":14},{"sys":6659},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6661},{"url":375,"details":6662,"fileName":381,"contentType":382},{"size":377,"image":6663},{"width":379,"height":380},{"sys":6665,"fields":6668},{"id":6666,"createdAt":6667},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":6669,"slug":6670,"articleIntro":-1,"category":6671},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[6672],{"metadata":6673,"sys":6676,"fields":6683},{"tags":6674,"concepts":6675},[],[],{"space":6677,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6679,"publishedVersion":331,"revision":63,"contentType":6681,"locale":29},{"sys":6678},{"type":12,"linkType":13,"id":14},{"sys":6680},{"id":21,"type":12,"linkType":22},{"sys":6682},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6684,"metaTitle":341,"metaDescription":342,"mainTitle":6685,"subtitle":360,"heroImage":6700,"ctaButton":383,"ctaLink":384},[340],{"data":6686,"content":6687,"nodeType":75},{},[6688,6694],{"data":6689,"content":6690,"nodeType":353},{},[6691],{"data":6692,"marks":6693,"value":352,"nodeType":83},{},[],{"data":6695,"content":6696,"nodeType":88},{},[6697],{"data":6698,"marks":6699,"value":226,"nodeType":83},{},[],{"metadata":6701,"sys":6704,"fields":6709},{"tags":6702,"concepts":6703},[],[],{"space":6705,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6707,"publishedVersion":63,"revision":45,"locale":29},{"sys":6706},{"type":12,"linkType":13,"id":14},{"sys":6708},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6710},{"url":375,"details":6711,"fileName":381,"contentType":382},{"size":377,"image":6712},{"width":379,"height":380},{"sys":6714,"fields":6717},{"id":6715,"createdAt":6716},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":6718,"slug":6719,"articleIntro":6718,"category":6720},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[6721],{"metadata":6722,"sys":6725,"fields":6732},{"tags":6723,"concepts":6724},[],[],{"space":6726,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6728,"publishedVersion":331,"revision":63,"contentType":6730,"locale":29},{"sys":6727},{"type":12,"linkType":13,"id":14},{"sys":6729},{"id":21,"type":12,"linkType":22},{"sys":6731},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6733,"metaTitle":341,"metaDescription":342,"mainTitle":6734,"subtitle":360,"heroImage":6749,"ctaButton":383,"ctaLink":384},[340],{"data":6735,"content":6736,"nodeType":75},{},[6737,6743],{"data":6738,"content":6739,"nodeType":353},{},[6740],{"data":6741,"marks":6742,"value":352,"nodeType":83},{},[],{"data":6744,"content":6745,"nodeType":88},{},[6746],{"data":6747,"marks":6748,"value":226,"nodeType":83},{},[],{"metadata":6750,"sys":6753,"fields":6758},{"tags":6751,"concepts":6752},[],[],{"space":6754,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6756,"publishedVersion":63,"revision":45,"locale":29},{"sys":6755},{"type":12,"linkType":13,"id":14},{"sys":6757},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6759},{"url":375,"details":6760,"fileName":381,"contentType":382},{"size":377,"image":6761},{"width":379,"height":380},{"sys":6763,"fields":6766},{"id":6764,"createdAt":6765},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":6767,"slug":6768,"articleIntro":-1,"category":6769},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[6770],{"metadata":6771,"sys":6774,"fields":6781},{"tags":6772,"concepts":6773},[],[],{"space":6775,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6777,"publishedVersion":331,"revision":63,"contentType":6779,"locale":29},{"sys":6776},{"type":12,"linkType":13,"id":14},{"sys":6778},{"id":21,"type":12,"linkType":22},{"sys":6780},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6782,"metaTitle":341,"metaDescription":342,"mainTitle":6783,"subtitle":360,"heroImage":6798,"ctaButton":383,"ctaLink":384},[340],{"data":6784,"content":6785,"nodeType":75},{},[6786,6792],{"data":6787,"content":6788,"nodeType":353},{},[6789],{"data":6790,"marks":6791,"value":352,"nodeType":83},{},[],{"data":6793,"content":6794,"nodeType":88},{},[6795],{"data":6796,"marks":6797,"value":226,"nodeType":83},{},[],{"metadata":6799,"sys":6802,"fields":6807},{"tags":6800,"concepts":6801},[],[],{"space":6803,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6805,"publishedVersion":63,"revision":45,"locale":29},{"sys":6804},{"type":12,"linkType":13,"id":14},{"sys":6806},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6808},{"url":375,"details":6809,"fileName":381,"contentType":382},{"size":377,"image":6810},{"width":379,"height":380},{"sys":6812,"fields":6815},{"id":6813,"createdAt":6814},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":6816,"slug":6817,"articleIntro":6816,"category":6818},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[6819],{"metadata":6820,"sys":6823,"fields":6830},{"tags":6821,"concepts":6822},[],[],{"space":6824,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6826,"publishedVersion":331,"revision":63,"contentType":6828,"locale":29},{"sys":6825},{"type":12,"linkType":13,"id":14},{"sys":6827},{"id":21,"type":12,"linkType":22},{"sys":6829},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6831,"metaTitle":341,"metaDescription":342,"mainTitle":6832,"subtitle":360,"heroImage":6847,"ctaButton":383,"ctaLink":384},[340],{"data":6833,"content":6834,"nodeType":75},{},[6835,6841],{"data":6836,"content":6837,"nodeType":353},{},[6838],{"data":6839,"marks":6840,"value":352,"nodeType":83},{},[],{"data":6842,"content":6843,"nodeType":88},{},[6844],{"data":6845,"marks":6846,"value":226,"nodeType":83},{},[],{"metadata":6848,"sys":6851,"fields":6856},{"tags":6849,"concepts":6850},[],[],{"space":6852,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6854,"publishedVersion":63,"revision":45,"locale":29},{"sys":6853},{"type":12,"linkType":13,"id":14},{"sys":6855},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6857},{"url":375,"details":6858,"fileName":381,"contentType":382},{"size":377,"image":6859},{"width":379,"height":380},{"sys":6861,"fields":6864},{"id":6862,"createdAt":6863},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":6865,"slug":6866,"articleIntro":6865,"category":6867},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[6868],{"metadata":6869,"sys":6872,"fields":6879},{"tags":6870,"concepts":6871},[],[],{"space":6873,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6875,"publishedVersion":331,"revision":63,"contentType":6877,"locale":29},{"sys":6874},{"type":12,"linkType":13,"id":14},{"sys":6876},{"id":21,"type":12,"linkType":22},{"sys":6878},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6880,"metaTitle":341,"metaDescription":342,"mainTitle":6881,"subtitle":360,"heroImage":6896,"ctaButton":383,"ctaLink":384},[340],{"data":6882,"content":6883,"nodeType":75},{},[6884,6890],{"data":6885,"content":6886,"nodeType":353},{},[6887],{"data":6888,"marks":6889,"value":352,"nodeType":83},{},[],{"data":6891,"content":6892,"nodeType":88},{},[6893],{"data":6894,"marks":6895,"value":226,"nodeType":83},{},[],{"metadata":6897,"sys":6900,"fields":6905},{"tags":6898,"concepts":6899},[],[],{"space":6901,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6903,"publishedVersion":63,"revision":45,"locale":29},{"sys":6902},{"type":12,"linkType":13,"id":14},{"sys":6904},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6906},{"url":375,"details":6907,"fileName":381,"contentType":382},{"size":377,"image":6908},{"width":379,"height":380},{"sys":6910,"fields":6913},{"id":6911,"createdAt":6912},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":6914,"slug":6915,"articleIntro":6914,"category":6916},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[6917],{"metadata":6918,"sys":6921,"fields":6928},{"tags":6919,"concepts":6920},[],[],{"space":6922,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6924,"publishedVersion":331,"revision":63,"contentType":6926,"locale":29},{"sys":6923},{"type":12,"linkType":13,"id":14},{"sys":6925},{"id":21,"type":12,"linkType":22},{"sys":6927},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6929,"metaTitle":341,"metaDescription":342,"mainTitle":6930,"subtitle":360,"heroImage":6945,"ctaButton":383,"ctaLink":384},[340],{"data":6931,"content":6932,"nodeType":75},{},[6933,6939],{"data":6934,"content":6935,"nodeType":353},{},[6936],{"data":6937,"marks":6938,"value":352,"nodeType":83},{},[],{"data":6940,"content":6941,"nodeType":88},{},[6942],{"data":6943,"marks":6944,"value":226,"nodeType":83},{},[],{"metadata":6946,"sys":6949,"fields":6954},{"tags":6947,"concepts":6948},[],[],{"space":6950,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":6952,"publishedVersion":63,"revision":45,"locale":29},{"sys":6951},{"type":12,"linkType":13,"id":14},{"sys":6953},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":6955},{"url":375,"details":6956,"fileName":381,"contentType":382},{"size":377,"image":6957},{"width":379,"height":380},{"sys":6959,"fields":6962},{"id":6960,"createdAt":6961},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":6963,"slug":6964,"articleIntro":-1,"category":6965},"Compte 704 - Travaux","compte-704---travaux",[6966],{"metadata":6967,"sys":6970,"fields":6977},{"tags":6968,"concepts":6969},[],[],{"space":6971,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6973,"publishedVersion":331,"revision":63,"contentType":6975,"locale":29},{"sys":6972},{"type":12,"linkType":13,"id":14},{"sys":6974},{"id":21,"type":12,"linkType":22},{"sys":6976},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6978,"metaTitle":341,"metaDescription":342,"mainTitle":6979,"subtitle":360,"heroImage":6994,"ctaButton":383,"ctaLink":384},[340],{"data":6980,"content":6981,"nodeType":75},{},[6982,6988],{"data":6983,"content":6984,"nodeType":353},{},[6985],{"data":6986,"marks":6987,"value":352,"nodeType":83},{},[],{"data":6989,"content":6990,"nodeType":88},{},[6991],{"data":6992,"marks":6993,"value":226,"nodeType":83},{},[],{"metadata":6995,"sys":6998,"fields":7003},{"tags":6996,"concepts":6997},[],[],{"space":6999,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7001,"publishedVersion":63,"revision":45,"locale":29},{"sys":7000},{"type":12,"linkType":13,"id":14},{"sys":7002},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7004},{"url":375,"details":7005,"fileName":381,"contentType":382},{"size":377,"image":7006},{"width":379,"height":380},{"sys":7008,"fields":7011},{"id":7009,"createdAt":7010},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":7012,"slug":7013,"articleIntro":-1,"category":7014},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[7015],{"metadata":7016,"sys":7019,"fields":7026},{"tags":7017,"concepts":7018},[],[],{"space":7020,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7022,"publishedVersion":331,"revision":63,"contentType":7024,"locale":29},{"sys":7021},{"type":12,"linkType":13,"id":14},{"sys":7023},{"id":21,"type":12,"linkType":22},{"sys":7025},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7027,"metaTitle":341,"metaDescription":342,"mainTitle":7028,"subtitle":360,"heroImage":7043,"ctaButton":383,"ctaLink":384},[340],{"data":7029,"content":7030,"nodeType":75},{},[7031,7037],{"data":7032,"content":7033,"nodeType":353},{},[7034],{"data":7035,"marks":7036,"value":352,"nodeType":83},{},[],{"data":7038,"content":7039,"nodeType":88},{},[7040],{"data":7041,"marks":7042,"value":226,"nodeType":83},{},[],{"metadata":7044,"sys":7047,"fields":7052},{"tags":7045,"concepts":7046},[],[],{"space":7048,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7050,"publishedVersion":63,"revision":45,"locale":29},{"sys":7049},{"type":12,"linkType":13,"id":14},{"sys":7051},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7053},{"url":375,"details":7054,"fileName":381,"contentType":382},{"size":377,"image":7055},{"width":379,"height":380},{"sys":7057,"fields":7060},{"id":7058,"createdAt":7059},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7061,"slug":7062,"articleIntro":7061,"category":7063},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7064],{"metadata":7065,"sys":7068,"fields":7075},{"tags":7066,"concepts":7067},[],[],{"space":7069,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7071,"publishedVersion":331,"revision":63,"contentType":7073,"locale":29},{"sys":7070},{"type":12,"linkType":13,"id":14},{"sys":7072},{"id":21,"type":12,"linkType":22},{"sys":7074},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7076,"metaTitle":341,"metaDescription":342,"mainTitle":7077,"subtitle":360,"heroImage":7092,"ctaButton":383,"ctaLink":384},[340],{"data":7078,"content":7079,"nodeType":75},{},[7080,7086],{"data":7081,"content":7082,"nodeType":353},{},[7083],{"data":7084,"marks":7085,"value":352,"nodeType":83},{},[],{"data":7087,"content":7088,"nodeType":88},{},[7089],{"data":7090,"marks":7091,"value":226,"nodeType":83},{},[],{"metadata":7093,"sys":7096,"fields":7101},{"tags":7094,"concepts":7095},[],[],{"space":7097,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7099,"publishedVersion":63,"revision":45,"locale":29},{"sys":7098},{"type":12,"linkType":13,"id":14},{"sys":7100},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7102},{"url":375,"details":7103,"fileName":381,"contentType":382},{"size":377,"image":7104},{"width":379,"height":380},{"sys":7106,"fields":7109},{"id":7107,"createdAt":7108},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":7110,"slug":7111,"articleIntro":7110,"category":7112},"6358 - Autres droits","compte-6358-autres-droits",[7113],{"metadata":7114,"sys":7117,"fields":7124},{"tags":7115,"concepts":7116},[],[],{"space":7118,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7120,"publishedVersion":331,"revision":63,"contentType":7122,"locale":29},{"sys":7119},{"type":12,"linkType":13,"id":14},{"sys":7121},{"id":21,"type":12,"linkType":22},{"sys":7123},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7125,"metaTitle":341,"metaDescription":342,"mainTitle":7126,"subtitle":360,"heroImage":7141,"ctaButton":383,"ctaLink":384},[340],{"data":7127,"content":7128,"nodeType":75},{},[7129,7135],{"data":7130,"content":7131,"nodeType":353},{},[7132],{"data":7133,"marks":7134,"value":352,"nodeType":83},{},[],{"data":7136,"content":7137,"nodeType":88},{},[7138],{"data":7139,"marks":7140,"value":226,"nodeType":83},{},[],{"metadata":7142,"sys":7145,"fields":7150},{"tags":7143,"concepts":7144},[],[],{"space":7146,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7148,"publishedVersion":63,"revision":45,"locale":29},{"sys":7147},{"type":12,"linkType":13,"id":14},{"sys":7149},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7151},{"url":375,"details":7152,"fileName":381,"contentType":382},{"size":377,"image":7153},{"width":379,"height":380},{"sys":7155,"fields":7158},{"id":7156,"createdAt":7157},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":7159,"slug":7160,"articleIntro":7159,"category":7161},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[7162],{"metadata":7163,"sys":7166,"fields":7173},{"tags":7164,"concepts":7165},[],[],{"space":7167,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7169,"publishedVersion":331,"revision":63,"contentType":7171,"locale":29},{"sys":7168},{"type":12,"linkType":13,"id":14},{"sys":7170},{"id":21,"type":12,"linkType":22},{"sys":7172},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7174,"metaTitle":341,"metaDescription":342,"mainTitle":7175,"subtitle":360,"heroImage":7190,"ctaButton":383,"ctaLink":384},[340],{"data":7176,"content":7177,"nodeType":75},{},[7178,7184],{"data":7179,"content":7180,"nodeType":353},{},[7181],{"data":7182,"marks":7183,"value":352,"nodeType":83},{},[],{"data":7185,"content":7186,"nodeType":88},{},[7187],{"data":7188,"marks":7189,"value":226,"nodeType":83},{},[],{"metadata":7191,"sys":7194,"fields":7199},{"tags":7192,"concepts":7193},[],[],{"space":7195,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7197,"publishedVersion":63,"revision":45,"locale":29},{"sys":7196},{"type":12,"linkType":13,"id":14},{"sys":7198},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7200},{"url":375,"details":7201,"fileName":381,"contentType":382},{"size":377,"image":7202},{"width":379,"height":380},{"sys":7204,"fields":7207},{"id":7205,"createdAt":7206},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":7208,"slug":7209,"articleIntro":7208,"category":7210},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[7211],{"metadata":7212,"sys":7215,"fields":7222},{"tags":7213,"concepts":7214},[],[],{"space":7216,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7218,"publishedVersion":331,"revision":63,"contentType":7220,"locale":29},{"sys":7217},{"type":12,"linkType":13,"id":14},{"sys":7219},{"id":21,"type":12,"linkType":22},{"sys":7221},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7223,"metaTitle":341,"metaDescription":342,"mainTitle":7224,"subtitle":360,"heroImage":7239,"ctaButton":383,"ctaLink":384},[340],{"data":7225,"content":7226,"nodeType":75},{},[7227,7233],{"data":7228,"content":7229,"nodeType":353},{},[7230],{"data":7231,"marks":7232,"value":352,"nodeType":83},{},[],{"data":7234,"content":7235,"nodeType":88},{},[7236],{"data":7237,"marks":7238,"value":226,"nodeType":83},{},[],{"metadata":7240,"sys":7243,"fields":7248},{"tags":7241,"concepts":7242},[],[],{"space":7244,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7246,"publishedVersion":63,"revision":45,"locale":29},{"sys":7245},{"type":12,"linkType":13,"id":14},{"sys":7247},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7249},{"url":375,"details":7250,"fileName":381,"contentType":382},{"size":377,"image":7251},{"width":379,"height":380},{"sys":7253,"fields":7256},{"id":7254,"createdAt":7255},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":7257,"slug":7258,"articleIntro":7257,"category":7259},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[7260],{"metadata":7261,"sys":7264,"fields":7271},{"tags":7262,"concepts":7263},[],[],{"space":7265,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7267,"publishedVersion":331,"revision":63,"contentType":7269,"locale":29},{"sys":7266},{"type":12,"linkType":13,"id":14},{"sys":7268},{"id":21,"type":12,"linkType":22},{"sys":7270},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7272,"metaTitle":341,"metaDescription":342,"mainTitle":7273,"subtitle":360,"heroImage":7288,"ctaButton":383,"ctaLink":384},[340],{"data":7274,"content":7275,"nodeType":75},{},[7276,7282],{"data":7277,"content":7278,"nodeType":353},{},[7279],{"data":7280,"marks":7281,"value":352,"nodeType":83},{},[],{"data":7283,"content":7284,"nodeType":88},{},[7285],{"data":7286,"marks":7287,"value":226,"nodeType":83},{},[],{"metadata":7289,"sys":7292,"fields":7297},{"tags":7290,"concepts":7291},[],[],{"space":7293,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7295,"publishedVersion":63,"revision":45,"locale":29},{"sys":7294},{"type":12,"linkType":13,"id":14},{"sys":7296},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7298},{"url":375,"details":7299,"fileName":381,"contentType":382},{"size":377,"image":7300},{"width":379,"height":380},{"sys":7302,"fields":7305},{"id":7303,"createdAt":7304},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":7306,"slug":7307,"articleIntro":-1,"category":7308},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[7309],{"metadata":7310,"sys":7313,"fields":7320},{"tags":7311,"concepts":7312},[],[],{"space":7314,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7316,"publishedVersion":331,"revision":63,"contentType":7318,"locale":29},{"sys":7315},{"type":12,"linkType":13,"id":14},{"sys":7317},{"id":21,"type":12,"linkType":22},{"sys":7319},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7321,"metaTitle":341,"metaDescription":342,"mainTitle":7322,"subtitle":360,"heroImage":7337,"ctaButton":383,"ctaLink":384},[340],{"data":7323,"content":7324,"nodeType":75},{},[7325,7331],{"data":7326,"content":7327,"nodeType":353},{},[7328],{"data":7329,"marks":7330,"value":352,"nodeType":83},{},[],{"data":7332,"content":7333,"nodeType":88},{},[7334],{"data":7335,"marks":7336,"value":226,"nodeType":83},{},[],{"metadata":7338,"sys":7341,"fields":7346},{"tags":7339,"concepts":7340},[],[],{"space":7342,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7344,"publishedVersion":63,"revision":45,"locale":29},{"sys":7343},{"type":12,"linkType":13,"id":14},{"sys":7345},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7347},{"url":375,"details":7348,"fileName":381,"contentType":382},{"size":377,"image":7349},{"width":379,"height":380},{"sys":7351,"fields":7354},{"id":7352,"createdAt":7353},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":7355,"slug":7356,"articleIntro":7355,"category":7357},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[7358],{"metadata":7359,"sys":7362,"fields":7369},{"tags":7360,"concepts":7361},[],[],{"space":7363,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7365,"publishedVersion":331,"revision":63,"contentType":7367,"locale":29},{"sys":7364},{"type":12,"linkType":13,"id":14},{"sys":7366},{"id":21,"type":12,"linkType":22},{"sys":7368},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7370,"metaTitle":341,"metaDescription":342,"mainTitle":7371,"subtitle":360,"heroImage":7386,"ctaButton":383,"ctaLink":384},[340],{"data":7372,"content":7373,"nodeType":75},{},[7374,7380],{"data":7375,"content":7376,"nodeType":353},{},[7377],{"data":7378,"marks":7379,"value":352,"nodeType":83},{},[],{"data":7381,"content":7382,"nodeType":88},{},[7383],{"data":7384,"marks":7385,"value":226,"nodeType":83},{},[],{"metadata":7387,"sys":7390,"fields":7395},{"tags":7388,"concepts":7389},[],[],{"space":7391,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7393,"publishedVersion":63,"revision":45,"locale":29},{"sys":7392},{"type":12,"linkType":13,"id":14},{"sys":7394},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7396},{"url":375,"details":7397,"fileName":381,"contentType":382},{"size":377,"image":7398},{"width":379,"height":380},{"sys":7400,"fields":7403},{"id":7401,"createdAt":7402},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":7404,"slug":7405,"articleIntro":7404,"category":7406},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[7407],{"metadata":7408,"sys":7411,"fields":7418},{"tags":7409,"concepts":7410},[],[],{"space":7412,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7414,"publishedVersion":331,"revision":63,"contentType":7416,"locale":29},{"sys":7413},{"type":12,"linkType":13,"id":14},{"sys":7415},{"id":21,"type":12,"linkType":22},{"sys":7417},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7419,"metaTitle":341,"metaDescription":342,"mainTitle":7420,"subtitle":360,"heroImage":7435,"ctaButton":383,"ctaLink":384},[340],{"data":7421,"content":7422,"nodeType":75},{},[7423,7429],{"data":7424,"content":7425,"nodeType":353},{},[7426],{"data":7427,"marks":7428,"value":352,"nodeType":83},{},[],{"data":7430,"content":7431,"nodeType":88},{},[7432],{"data":7433,"marks":7434,"value":226,"nodeType":83},{},[],{"metadata":7436,"sys":7439,"fields":7444},{"tags":7437,"concepts":7438},[],[],{"space":7440,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7442,"publishedVersion":63,"revision":45,"locale":29},{"sys":7441},{"type":12,"linkType":13,"id":14},{"sys":7443},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7445},{"url":375,"details":7446,"fileName":381,"contentType":382},{"size":377,"image":7447},{"width":379,"height":380},{"sys":7449,"fields":7452},{"id":7450,"createdAt":7451},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":7453,"slug":7454,"articleIntro":-1,"category":7455},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[7456],{"metadata":7457,"sys":7460,"fields":7467},{"tags":7458,"concepts":7459},[],[],{"space":7461,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7463,"publishedVersion":331,"revision":63,"contentType":7465,"locale":29},{"sys":7462},{"type":12,"linkType":13,"id":14},{"sys":7464},{"id":21,"type":12,"linkType":22},{"sys":7466},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7468,"metaTitle":341,"metaDescription":342,"mainTitle":7469,"subtitle":360,"heroImage":7484,"ctaButton":383,"ctaLink":384},[340],{"data":7470,"content":7471,"nodeType":75},{},[7472,7478],{"data":7473,"content":7474,"nodeType":353},{},[7475],{"data":7476,"marks":7477,"value":352,"nodeType":83},{},[],{"data":7479,"content":7480,"nodeType":88},{},[7481],{"data":7482,"marks":7483,"value":226,"nodeType":83},{},[],{"metadata":7485,"sys":7488,"fields":7493},{"tags":7486,"concepts":7487},[],[],{"space":7489,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7491,"publishedVersion":63,"revision":45,"locale":29},{"sys":7490},{"type":12,"linkType":13,"id":14},{"sys":7492},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7494},{"url":375,"details":7495,"fileName":381,"contentType":382},{"size":377,"image":7496},{"width":379,"height":380},{"sys":7498,"fields":7501},{"id":7499,"createdAt":7500},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":7502,"slug":7503,"articleIntro":7502,"category":7504},"335 - Travaux en cours","compte-335-travaux-en-cours",[7505],{"metadata":7506,"sys":7509,"fields":7516},{"tags":7507,"concepts":7508},[],[],{"space":7510,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7512,"publishedVersion":331,"revision":63,"contentType":7514,"locale":29},{"sys":7511},{"type":12,"linkType":13,"id":14},{"sys":7513},{"id":21,"type":12,"linkType":22},{"sys":7515},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7517,"metaTitle":341,"metaDescription":342,"mainTitle":7518,"subtitle":360,"heroImage":7533,"ctaButton":383,"ctaLink":384},[340],{"data":7519,"content":7520,"nodeType":75},{},[7521,7527],{"data":7522,"content":7523,"nodeType":353},{},[7524],{"data":7525,"marks":7526,"value":352,"nodeType":83},{},[],{"data":7528,"content":7529,"nodeType":88},{},[7530],{"data":7531,"marks":7532,"value":226,"nodeType":83},{},[],{"metadata":7534,"sys":7537,"fields":7542},{"tags":7535,"concepts":7536},[],[],{"space":7538,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7540,"publishedVersion":63,"revision":45,"locale":29},{"sys":7539},{"type":12,"linkType":13,"id":14},{"sys":7541},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7543},{"url":375,"details":7544,"fileName":381,"contentType":382},{"size":377,"image":7545},{"width":379,"height":380},{"sys":7547,"fields":7550},{"id":7548,"createdAt":7549},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7551,"slug":7552,"articleIntro":7551,"category":7553},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7554],{"metadata":7555,"sys":7558,"fields":7565},{"tags":7556,"concepts":7557},[],[],{"space":7559,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7561,"publishedVersion":331,"revision":63,"contentType":7563,"locale":29},{"sys":7560},{"type":12,"linkType":13,"id":14},{"sys":7562},{"id":21,"type":12,"linkType":22},{"sys":7564},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7566,"metaTitle":341,"metaDescription":342,"mainTitle":7567,"subtitle":360,"heroImage":7582,"ctaButton":383,"ctaLink":384},[340],{"data":7568,"content":7569,"nodeType":75},{},[7570,7576],{"data":7571,"content":7572,"nodeType":353},{},[7573],{"data":7574,"marks":7575,"value":352,"nodeType":83},{},[],{"data":7577,"content":7578,"nodeType":88},{},[7579],{"data":7580,"marks":7581,"value":226,"nodeType":83},{},[],{"metadata":7583,"sys":7586,"fields":7591},{"tags":7584,"concepts":7585},[],[],{"space":7587,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7589,"publishedVersion":63,"revision":45,"locale":29},{"sys":7588},{"type":12,"linkType":13,"id":14},{"sys":7590},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7592},{"url":375,"details":7593,"fileName":381,"contentType":382},{"size":377,"image":7594},{"width":379,"height":380},{"sys":7596,"fields":7599},{"id":7597,"createdAt":7598},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":7600,"slug":7601,"articleIntro":-1,"category":7602},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[7603],{"metadata":7604,"sys":7607,"fields":7614},{"tags":7605,"concepts":7606},[],[],{"space":7608,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7610,"publishedVersion":331,"revision":63,"contentType":7612,"locale":29},{"sys":7609},{"type":12,"linkType":13,"id":14},{"sys":7611},{"id":21,"type":12,"linkType":22},{"sys":7613},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7615,"metaTitle":341,"metaDescription":342,"mainTitle":7616,"subtitle":360,"heroImage":7631,"ctaButton":383,"ctaLink":384},[340],{"data":7617,"content":7618,"nodeType":75},{},[7619,7625],{"data":7620,"content":7621,"nodeType":353},{},[7622],{"data":7623,"marks":7624,"value":352,"nodeType":83},{},[],{"data":7626,"content":7627,"nodeType":88},{},[7628],{"data":7629,"marks":7630,"value":226,"nodeType":83},{},[],{"metadata":7632,"sys":7635,"fields":7640},{"tags":7633,"concepts":7634},[],[],{"space":7636,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7638,"publishedVersion":63,"revision":45,"locale":29},{"sys":7637},{"type":12,"linkType":13,"id":14},{"sys":7639},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7641},{"url":375,"details":7642,"fileName":381,"contentType":382},{"size":377,"image":7643},{"width":379,"height":380},{"sys":7645,"fields":7648},{"id":7646,"createdAt":7647},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":7649,"slug":7650,"articleIntro":7649,"category":7651},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[7652],{"metadata":7653,"sys":7656,"fields":7663},{"tags":7654,"concepts":7655},[],[],{"space":7657,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7659,"publishedVersion":331,"revision":63,"contentType":7661,"locale":29},{"sys":7658},{"type":12,"linkType":13,"id":14},{"sys":7660},{"id":21,"type":12,"linkType":22},{"sys":7662},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7664,"metaTitle":341,"metaDescription":342,"mainTitle":7665,"subtitle":360,"heroImage":7680,"ctaButton":383,"ctaLink":384},[340],{"data":7666,"content":7667,"nodeType":75},{},[7668,7674],{"data":7669,"content":7670,"nodeType":353},{},[7671],{"data":7672,"marks":7673,"value":352,"nodeType":83},{},[],{"data":7675,"content":7676,"nodeType":88},{},[7677],{"data":7678,"marks":7679,"value":226,"nodeType":83},{},[],{"metadata":7681,"sys":7684,"fields":7689},{"tags":7682,"concepts":7683},[],[],{"space":7685,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7687,"publishedVersion":63,"revision":45,"locale":29},{"sys":7686},{"type":12,"linkType":13,"id":14},{"sys":7688},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7690},{"url":375,"details":7691,"fileName":381,"contentType":382},{"size":377,"image":7692},{"width":379,"height":380},{"sys":7694,"fields":7697},{"id":7695,"createdAt":7696},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":7698,"slug":7699,"articleIntro":-1,"category":7700},"Compte 6257 - Réceptions","compte-6257-receptions",[7701],{"metadata":7702,"sys":7705,"fields":7712},{"tags":7703,"concepts":7704},[],[],{"space":7706,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7708,"publishedVersion":331,"revision":63,"contentType":7710,"locale":29},{"sys":7707},{"type":12,"linkType":13,"id":14},{"sys":7709},{"id":21,"type":12,"linkType":22},{"sys":7711},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7713,"metaTitle":341,"metaDescription":342,"mainTitle":7714,"subtitle":360,"heroImage":7729,"ctaButton":383,"ctaLink":384},[340],{"data":7715,"content":7716,"nodeType":75},{},[7717,7723],{"data":7718,"content":7719,"nodeType":353},{},[7720],{"data":7721,"marks":7722,"value":352,"nodeType":83},{},[],{"data":7724,"content":7725,"nodeType":88},{},[7726],{"data":7727,"marks":7728,"value":226,"nodeType":83},{},[],{"metadata":7730,"sys":7733,"fields":7738},{"tags":7731,"concepts":7732},[],[],{"space":7734,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7736,"publishedVersion":63,"revision":45,"locale":29},{"sys":7735},{"type":12,"linkType":13,"id":14},{"sys":7737},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7739},{"url":375,"details":7740,"fileName":381,"contentType":382},{"size":377,"image":7741},{"width":379,"height":380},{"sys":7743,"fields":7746},{"id":7744,"createdAt":7745},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":7747,"slug":7748,"articleIntro":7747,"category":7749},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[7750],{"metadata":7751,"sys":7754,"fields":7761},{"tags":7752,"concepts":7753},[],[],{"space":7755,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7757,"publishedVersion":331,"revision":63,"contentType":7759,"locale":29},{"sys":7756},{"type":12,"linkType":13,"id":14},{"sys":7758},{"id":21,"type":12,"linkType":22},{"sys":7760},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7762,"metaTitle":341,"metaDescription":342,"mainTitle":7763,"subtitle":360,"heroImage":7778,"ctaButton":383,"ctaLink":384},[340],{"data":7764,"content":7765,"nodeType":75},{},[7766,7772],{"data":7767,"content":7768,"nodeType":353},{},[7769],{"data":7770,"marks":7771,"value":352,"nodeType":83},{},[],{"data":7773,"content":7774,"nodeType":88},{},[7775],{"data":7776,"marks":7777,"value":226,"nodeType":83},{},[],{"metadata":7779,"sys":7782,"fields":7787},{"tags":7780,"concepts":7781},[],[],{"space":7783,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7785,"publishedVersion":63,"revision":45,"locale":29},{"sys":7784},{"type":12,"linkType":13,"id":14},{"sys":7786},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7788},{"url":375,"details":7789,"fileName":381,"contentType":382},{"size":377,"image":7790},{"width":379,"height":380},{"sys":7792,"fields":7795},{"id":7793,"createdAt":7794},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":7796,"slug":7797,"articleIntro":-1,"category":7798},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[7799],{"metadata":7800,"sys":7803,"fields":7810},{"tags":7801,"concepts":7802},[],[],{"space":7804,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7806,"publishedVersion":331,"revision":63,"contentType":7808,"locale":29},{"sys":7805},{"type":12,"linkType":13,"id":14},{"sys":7807},{"id":21,"type":12,"linkType":22},{"sys":7809},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7811,"metaTitle":341,"metaDescription":342,"mainTitle":7812,"subtitle":360,"heroImage":7827,"ctaButton":383,"ctaLink":384},[340],{"data":7813,"content":7814,"nodeType":75},{},[7815,7821],{"data":7816,"content":7817,"nodeType":353},{},[7818],{"data":7819,"marks":7820,"value":352,"nodeType":83},{},[],{"data":7822,"content":7823,"nodeType":88},{},[7824],{"data":7825,"marks":7826,"value":226,"nodeType":83},{},[],{"metadata":7828,"sys":7831,"fields":7836},{"tags":7829,"concepts":7830},[],[],{"space":7832,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7834,"publishedVersion":63,"revision":45,"locale":29},{"sys":7833},{"type":12,"linkType":13,"id":14},{"sys":7835},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7837},{"url":375,"details":7838,"fileName":381,"contentType":382},{"size":377,"image":7839},{"width":379,"height":380},{"sys":7841,"fields":7844},{"id":7842,"createdAt":7843},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":7845,"slug":7846,"articleIntro":-1,"category":7847},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[7848],{"metadata":7849,"sys":7852,"fields":7859},{"tags":7850,"concepts":7851},[],[],{"space":7853,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7855,"publishedVersion":331,"revision":63,"contentType":7857,"locale":29},{"sys":7854},{"type":12,"linkType":13,"id":14},{"sys":7856},{"id":21,"type":12,"linkType":22},{"sys":7858},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7860,"metaTitle":341,"metaDescription":342,"mainTitle":7861,"subtitle":360,"heroImage":7876,"ctaButton":383,"ctaLink":384},[340],{"data":7862,"content":7863,"nodeType":75},{},[7864,7870],{"data":7865,"content":7866,"nodeType":353},{},[7867],{"data":7868,"marks":7869,"value":352,"nodeType":83},{},[],{"data":7871,"content":7872,"nodeType":88},{},[7873],{"data":7874,"marks":7875,"value":226,"nodeType":83},{},[],{"metadata":7877,"sys":7880,"fields":7885},{"tags":7878,"concepts":7879},[],[],{"space":7881,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7883,"publishedVersion":63,"revision":45,"locale":29},{"sys":7882},{"type":12,"linkType":13,"id":14},{"sys":7884},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7886},{"url":375,"details":7887,"fileName":381,"contentType":382},{"size":377,"image":7888},{"width":379,"height":380},{"sys":7890,"fields":7893},{"id":7891,"createdAt":7892},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":7894,"slug":7895,"articleIntro":7894,"category":7896},"Compte 508 - Obligations","compte-508-obligations",[7897],{"metadata":7898,"sys":7901,"fields":7908},{"tags":7899,"concepts":7900},[],[],{"space":7902,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7904,"publishedVersion":331,"revision":63,"contentType":7906,"locale":29},{"sys":7903},{"type":12,"linkType":13,"id":14},{"sys":7905},{"id":21,"type":12,"linkType":22},{"sys":7907},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7909,"metaTitle":341,"metaDescription":342,"mainTitle":7910,"subtitle":360,"heroImage":7925,"ctaButton":383,"ctaLink":384},[340],{"data":7911,"content":7912,"nodeType":75},{},[7913,7919],{"data":7914,"content":7915,"nodeType":353},{},[7916],{"data":7917,"marks":7918,"value":352,"nodeType":83},{},[],{"data":7920,"content":7921,"nodeType":88},{},[7922],{"data":7923,"marks":7924,"value":226,"nodeType":83},{},[],{"metadata":7926,"sys":7929,"fields":7934},{"tags":7927,"concepts":7928},[],[],{"space":7930,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7932,"publishedVersion":63,"revision":45,"locale":29},{"sys":7931},{"type":12,"linkType":13,"id":14},{"sys":7933},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7935},{"url":375,"details":7936,"fileName":381,"contentType":382},{"size":377,"image":7937},{"width":379,"height":380},{"sys":7939,"fields":7942},{"id":7940,"createdAt":7941},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":7943,"slug":7944,"articleIntro":7943,"category":7945},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[7946],{"metadata":7947,"sys":7950,"fields":7957},{"tags":7948,"concepts":7949},[],[],{"space":7951,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7953,"publishedVersion":331,"revision":63,"contentType":7955,"locale":29},{"sys":7952},{"type":12,"linkType":13,"id":14},{"sys":7954},{"id":21,"type":12,"linkType":22},{"sys":7956},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7958,"metaTitle":341,"metaDescription":342,"mainTitle":7959,"subtitle":360,"heroImage":7974,"ctaButton":383,"ctaLink":384},[340],{"data":7960,"content":7961,"nodeType":75},{},[7962,7968],{"data":7963,"content":7964,"nodeType":353},{},[7965],{"data":7966,"marks":7967,"value":352,"nodeType":83},{},[],{"data":7969,"content":7970,"nodeType":88},{},[7971],{"data":7972,"marks":7973,"value":226,"nodeType":83},{},[],{"metadata":7975,"sys":7978,"fields":7983},{"tags":7976,"concepts":7977},[],[],{"space":7979,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":7981,"publishedVersion":63,"revision":45,"locale":29},{"sys":7980},{"type":12,"linkType":13,"id":14},{"sys":7982},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":7984},{"url":375,"details":7985,"fileName":381,"contentType":382},{"size":377,"image":7986},{"width":379,"height":380},{"sys":7988,"fields":7991},{"id":7989,"createdAt":7990},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":7992,"slug":7993,"articleIntro":-1,"category":7994},"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",[7995],{"metadata":7996,"sys":7999,"fields":8006},{"tags":7997,"concepts":7998},[],[],{"space":8000,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8002,"publishedVersion":331,"revision":63,"contentType":8004,"locale":29},{"sys":8001},{"type":12,"linkType":13,"id":14},{"sys":8003},{"id":21,"type":12,"linkType":22},{"sys":8005},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8007,"metaTitle":341,"metaDescription":342,"mainTitle":8008,"subtitle":360,"heroImage":8023,"ctaButton":383,"ctaLink":384},[340],{"data":8009,"content":8010,"nodeType":75},{},[8011,8017],{"data":8012,"content":8013,"nodeType":353},{},[8014],{"data":8015,"marks":8016,"value":352,"nodeType":83},{},[],{"data":8018,"content":8019,"nodeType":88},{},[8020],{"data":8021,"marks":8022,"value":226,"nodeType":83},{},[],{"metadata":8024,"sys":8027,"fields":8032},{"tags":8025,"concepts":8026},[],[],{"space":8028,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8030,"publishedVersion":63,"revision":45,"locale":29},{"sys":8029},{"type":12,"linkType":13,"id":14},{"sys":8031},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8033},{"url":375,"details":8034,"fileName":381,"contentType":382},{"size":377,"image":8035},{"width":379,"height":380},{"sys":8037,"fields":8040},{"id":8038,"createdAt":8039},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":8041,"slug":8042,"articleIntro":-1,"category":8043},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[8044],{"metadata":8045,"sys":8048,"fields":8055},{"tags":8046,"concepts":8047},[],[],{"space":8049,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8051,"publishedVersion":331,"revision":63,"contentType":8053,"locale":29},{"sys":8050},{"type":12,"linkType":13,"id":14},{"sys":8052},{"id":21,"type":12,"linkType":22},{"sys":8054},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8056,"metaTitle":341,"metaDescription":342,"mainTitle":8057,"subtitle":360,"heroImage":8072,"ctaButton":383,"ctaLink":384},[340],{"data":8058,"content":8059,"nodeType":75},{},[8060,8066],{"data":8061,"content":8062,"nodeType":353},{},[8063],{"data":8064,"marks":8065,"value":352,"nodeType":83},{},[],{"data":8067,"content":8068,"nodeType":88},{},[8069],{"data":8070,"marks":8071,"value":226,"nodeType":83},{},[],{"metadata":8073,"sys":8076,"fields":8081},{"tags":8074,"concepts":8075},[],[],{"space":8077,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8079,"publishedVersion":63,"revision":45,"locale":29},{"sys":8078},{"type":12,"linkType":13,"id":14},{"sys":8080},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8082},{"url":375,"details":8083,"fileName":381,"contentType":382},{"size":377,"image":8084},{"width":379,"height":380},{"sys":8086,"fields":8089},{"id":8087,"createdAt":8088},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":8090,"slug":8091,"articleIntro":8090,"category":8092},"6021 - Matières consommables","compte-6021-matieres-consommables",[8093],{"metadata":8094,"sys":8097,"fields":8104},{"tags":8095,"concepts":8096},[],[],{"space":8098,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8100,"publishedVersion":331,"revision":63,"contentType":8102,"locale":29},{"sys":8099},{"type":12,"linkType":13,"id":14},{"sys":8101},{"id":21,"type":12,"linkType":22},{"sys":8103},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8105,"metaTitle":341,"metaDescription":342,"mainTitle":8106,"subtitle":360,"heroImage":8121,"ctaButton":383,"ctaLink":384},[340],{"data":8107,"content":8108,"nodeType":75},{},[8109,8115],{"data":8110,"content":8111,"nodeType":353},{},[8112],{"data":8113,"marks":8114,"value":352,"nodeType":83},{},[],{"data":8116,"content":8117,"nodeType":88},{},[8118],{"data":8119,"marks":8120,"value":226,"nodeType":83},{},[],{"metadata":8122,"sys":8125,"fields":8130},{"tags":8123,"concepts":8124},[],[],{"space":8126,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8128,"publishedVersion":63,"revision":45,"locale":29},{"sys":8127},{"type":12,"linkType":13,"id":14},{"sys":8129},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8131},{"url":375,"details":8132,"fileName":381,"contentType":382},{"size":377,"image":8133},{"width":379,"height":380},{"sys":8135,"fields":8138},{"id":8136,"createdAt":8137},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":8139,"slug":8140,"articleIntro":8139,"category":8141},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[8142],{"metadata":8143,"sys":8146,"fields":8153},{"tags":8144,"concepts":8145},[],[],{"space":8147,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8149,"publishedVersion":331,"revision":63,"contentType":8151,"locale":29},{"sys":8148},{"type":12,"linkType":13,"id":14},{"sys":8150},{"id":21,"type":12,"linkType":22},{"sys":8152},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8154,"metaTitle":341,"metaDescription":342,"mainTitle":8155,"subtitle":360,"heroImage":8170,"ctaButton":383,"ctaLink":384},[340],{"data":8156,"content":8157,"nodeType":75},{},[8158,8164],{"data":8159,"content":8160,"nodeType":353},{},[8161],{"data":8162,"marks":8163,"value":352,"nodeType":83},{},[],{"data":8165,"content":8166,"nodeType":88},{},[8167],{"data":8168,"marks":8169,"value":226,"nodeType":83},{},[],{"metadata":8171,"sys":8174,"fields":8179},{"tags":8172,"concepts":8173},[],[],{"space":8175,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8177,"publishedVersion":63,"revision":45,"locale":29},{"sys":8176},{"type":12,"linkType":13,"id":14},{"sys":8178},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8180},{"url":375,"details":8181,"fileName":381,"contentType":382},{"size":377,"image":8182},{"width":379,"height":380},{"sys":8184,"fields":8187},{"id":8185,"createdAt":8186},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":8188,"slug":8189,"articleIntro":8188,"category":8190},"613 - Locations","compte-613-locations",[8191],{"metadata":8192,"sys":8195,"fields":8202},{"tags":8193,"concepts":8194},[],[],{"space":8196,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8198,"publishedVersion":331,"revision":63,"contentType":8200,"locale":29},{"sys":8197},{"type":12,"linkType":13,"id":14},{"sys":8199},{"id":21,"type":12,"linkType":22},{"sys":8201},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8203,"metaTitle":341,"metaDescription":342,"mainTitle":8204,"subtitle":360,"heroImage":8219,"ctaButton":383,"ctaLink":384},[340],{"data":8205,"content":8206,"nodeType":75},{},[8207,8213],{"data":8208,"content":8209,"nodeType":353},{},[8210],{"data":8211,"marks":8212,"value":352,"nodeType":83},{},[],{"data":8214,"content":8215,"nodeType":88},{},[8216],{"data":8217,"marks":8218,"value":226,"nodeType":83},{},[],{"metadata":8220,"sys":8223,"fields":8228},{"tags":8221,"concepts":8222},[],[],{"space":8224,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8226,"publishedVersion":63,"revision":45,"locale":29},{"sys":8225},{"type":12,"linkType":13,"id":14},{"sys":8227},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8229},{"url":375,"details":8230,"fileName":381,"contentType":382},{"size":377,"image":8231},{"width":379,"height":380},{"sys":8233,"fields":8236},{"id":8234,"createdAt":8235},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":8237,"slug":8238,"articleIntro":8237,"category":8239},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[8240],{"metadata":8241,"sys":8244,"fields":8251},{"tags":8242,"concepts":8243},[],[],{"space":8245,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8247,"publishedVersion":331,"revision":63,"contentType":8249,"locale":29},{"sys":8246},{"type":12,"linkType":13,"id":14},{"sys":8248},{"id":21,"type":12,"linkType":22},{"sys":8250},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8252,"metaTitle":341,"metaDescription":342,"mainTitle":8253,"subtitle":360,"heroImage":8268,"ctaButton":383,"ctaLink":384},[340],{"data":8254,"content":8255,"nodeType":75},{},[8256,8262],{"data":8257,"content":8258,"nodeType":353},{},[8259],{"data":8260,"marks":8261,"value":352,"nodeType":83},{},[],{"data":8263,"content":8264,"nodeType":88},{},[8265],{"data":8266,"marks":8267,"value":226,"nodeType":83},{},[],{"metadata":8269,"sys":8272,"fields":8277},{"tags":8270,"concepts":8271},[],[],{"space":8273,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8275,"publishedVersion":63,"revision":45,"locale":29},{"sys":8274},{"type":12,"linkType":13,"id":14},{"sys":8276},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8278},{"url":375,"details":8279,"fileName":381,"contentType":382},{"size":377,"image":8280},{"width":379,"height":380},{"sys":8282,"fields":8285},{"id":8283,"createdAt":8284},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":8286,"slug":8287,"articleIntro":-1,"category":8288},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[8289],{"metadata":8290,"sys":8293,"fields":8300},{"tags":8291,"concepts":8292},[],[],{"space":8294,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8296,"publishedVersion":331,"revision":63,"contentType":8298,"locale":29},{"sys":8295},{"type":12,"linkType":13,"id":14},{"sys":8297},{"id":21,"type":12,"linkType":22},{"sys":8299},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8301,"metaTitle":341,"metaDescription":342,"mainTitle":8302,"subtitle":360,"heroImage":8317,"ctaButton":383,"ctaLink":384},[340],{"data":8303,"content":8304,"nodeType":75},{},[8305,8311],{"data":8306,"content":8307,"nodeType":353},{},[8308],{"data":8309,"marks":8310,"value":352,"nodeType":83},{},[],{"data":8312,"content":8313,"nodeType":88},{},[8314],{"data":8315,"marks":8316,"value":226,"nodeType":83},{},[],{"metadata":8318,"sys":8321,"fields":8326},{"tags":8319,"concepts":8320},[],[],{"space":8322,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8324,"publishedVersion":63,"revision":45,"locale":29},{"sys":8323},{"type":12,"linkType":13,"id":14},{"sys":8325},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8327},{"url":375,"details":8328,"fileName":381,"contentType":382},{"size":377,"image":8329},{"width":379,"height":380},{"sys":8331,"fields":8334},{"id":8332,"createdAt":8333},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":8335,"slug":8336,"articleIntro":-1,"category":8337},"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",[8338],{"metadata":8339,"sys":8342,"fields":8349},{"tags":8340,"concepts":8341},[],[],{"space":8343,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8345,"publishedVersion":331,"revision":63,"contentType":8347,"locale":29},{"sys":8344},{"type":12,"linkType":13,"id":14},{"sys":8346},{"id":21,"type":12,"linkType":22},{"sys":8348},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8350,"metaTitle":341,"metaDescription":342,"mainTitle":8351,"subtitle":360,"heroImage":8366,"ctaButton":383,"ctaLink":384},[340],{"data":8352,"content":8353,"nodeType":75},{},[8354,8360],{"data":8355,"content":8356,"nodeType":353},{},[8357],{"data":8358,"marks":8359,"value":352,"nodeType":83},{},[],{"data":8361,"content":8362,"nodeType":88},{},[8363],{"data":8364,"marks":8365,"value":226,"nodeType":83},{},[],{"metadata":8367,"sys":8370,"fields":8375},{"tags":8368,"concepts":8369},[],[],{"space":8371,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8373,"publishedVersion":63,"revision":45,"locale":29},{"sys":8372},{"type":12,"linkType":13,"id":14},{"sys":8374},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8376},{"url":375,"details":8377,"fileName":381,"contentType":382},{"size":377,"image":8378},{"width":379,"height":380},{"sys":8380,"fields":8383},{"id":8381,"createdAt":8382},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":8384,"slug":8385,"articleIntro":-1,"category":8386},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[8387],{"metadata":8388,"sys":8391,"fields":8398},{"tags":8389,"concepts":8390},[],[],{"space":8392,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8394,"publishedVersion":331,"revision":63,"contentType":8396,"locale":29},{"sys":8393},{"type":12,"linkType":13,"id":14},{"sys":8395},{"id":21,"type":12,"linkType":22},{"sys":8397},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8399,"metaTitle":341,"metaDescription":342,"mainTitle":8400,"subtitle":360,"heroImage":8415,"ctaButton":383,"ctaLink":384},[340],{"data":8401,"content":8402,"nodeType":75},{},[8403,8409],{"data":8404,"content":8405,"nodeType":353},{},[8406],{"data":8407,"marks":8408,"value":352,"nodeType":83},{},[],{"data":8410,"content":8411,"nodeType":88},{},[8412],{"data":8413,"marks":8414,"value":226,"nodeType":83},{},[],{"metadata":8416,"sys":8419,"fields":8424},{"tags":8417,"concepts":8418},[],[],{"space":8420,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8422,"publishedVersion":63,"revision":45,"locale":29},{"sys":8421},{"type":12,"linkType":13,"id":14},{"sys":8423},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8425},{"url":375,"details":8426,"fileName":381,"contentType":382},{"size":377,"image":8427},{"width":379,"height":380},{"sys":8429,"fields":8432},{"id":8430,"createdAt":8431},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":8433,"slug":8434,"articleIntro":8433,"category":8435},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[8436],{"metadata":8437,"sys":8440,"fields":8447},{"tags":8438,"concepts":8439},[],[],{"space":8441,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8443,"publishedVersion":331,"revision":63,"contentType":8445,"locale":29},{"sys":8442},{"type":12,"linkType":13,"id":14},{"sys":8444},{"id":21,"type":12,"linkType":22},{"sys":8446},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8448,"metaTitle":341,"metaDescription":342,"mainTitle":8449,"subtitle":360,"heroImage":8464,"ctaButton":383,"ctaLink":384},[340],{"data":8450,"content":8451,"nodeType":75},{},[8452,8458],{"data":8453,"content":8454,"nodeType":353},{},[8455],{"data":8456,"marks":8457,"value":352,"nodeType":83},{},[],{"data":8459,"content":8460,"nodeType":88},{},[8461],{"data":8462,"marks":8463,"value":226,"nodeType":83},{},[],{"metadata":8465,"sys":8468,"fields":8473},{"tags":8466,"concepts":8467},[],[],{"space":8469,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8471,"publishedVersion":63,"revision":45,"locale":29},{"sys":8470},{"type":12,"linkType":13,"id":14},{"sys":8472},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8474},{"url":375,"details":8475,"fileName":381,"contentType":382},{"size":377,"image":8476},{"width":379,"height":380},{"sys":8478,"fields":8481},{"id":8479,"createdAt":8480},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":8482,"slug":8483,"articleIntro":8482,"category":8484},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[8485],{"metadata":8486,"sys":8489,"fields":8496},{"tags":8487,"concepts":8488},[],[],{"space":8490,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8492,"publishedVersion":331,"revision":63,"contentType":8494,"locale":29},{"sys":8491},{"type":12,"linkType":13,"id":14},{"sys":8493},{"id":21,"type":12,"linkType":22},{"sys":8495},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8497,"metaTitle":341,"metaDescription":342,"mainTitle":8498,"subtitle":360,"heroImage":8513,"ctaButton":383,"ctaLink":384},[340],{"data":8499,"content":8500,"nodeType":75},{},[8501,8507],{"data":8502,"content":8503,"nodeType":353},{},[8504],{"data":8505,"marks":8506,"value":352,"nodeType":83},{},[],{"data":8508,"content":8509,"nodeType":88},{},[8510],{"data":8511,"marks":8512,"value":226,"nodeType":83},{},[],{"metadata":8514,"sys":8517,"fields":8522},{"tags":8515,"concepts":8516},[],[],{"space":8518,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8520,"publishedVersion":63,"revision":45,"locale":29},{"sys":8519},{"type":12,"linkType":13,"id":14},{"sys":8521},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8523},{"url":375,"details":8524,"fileName":381,"contentType":382},{"size":377,"image":8525},{"width":379,"height":380},{"sys":8527,"fields":8530},{"id":8528,"createdAt":8529},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":8531,"slug":8532,"articleIntro":8531,"category":8533},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[8534],{"metadata":8535,"sys":8538,"fields":8545},{"tags":8536,"concepts":8537},[],[],{"space":8539,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8541,"publishedVersion":331,"revision":63,"contentType":8543,"locale":29},{"sys":8540},{"type":12,"linkType":13,"id":14},{"sys":8542},{"id":21,"type":12,"linkType":22},{"sys":8544},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8546,"metaTitle":341,"metaDescription":342,"mainTitle":8547,"subtitle":360,"heroImage":8562,"ctaButton":383,"ctaLink":384},[340],{"data":8548,"content":8549,"nodeType":75},{},[8550,8556],{"data":8551,"content":8552,"nodeType":353},{},[8553],{"data":8554,"marks":8555,"value":352,"nodeType":83},{},[],{"data":8557,"content":8558,"nodeType":88},{},[8559],{"data":8560,"marks":8561,"value":226,"nodeType":83},{},[],{"metadata":8563,"sys":8566,"fields":8571},{"tags":8564,"concepts":8565},[],[],{"space":8567,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8569,"publishedVersion":63,"revision":45,"locale":29},{"sys":8568},{"type":12,"linkType":13,"id":14},{"sys":8570},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8572},{"url":375,"details":8573,"fileName":381,"contentType":382},{"size":377,"image":8574},{"width":379,"height":380},{"sys":8576,"fields":8579},{"id":8577,"createdAt":8578},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":8580,"slug":8581,"articleIntro":8580,"category":8582},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[8583],{"metadata":8584,"sys":8587,"fields":8594},{"tags":8585,"concepts":8586},[],[],{"space":8588,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8590,"publishedVersion":331,"revision":63,"contentType":8592,"locale":29},{"sys":8589},{"type":12,"linkType":13,"id":14},{"sys":8591},{"id":21,"type":12,"linkType":22},{"sys":8593},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8595,"metaTitle":341,"metaDescription":342,"mainTitle":8596,"subtitle":360,"heroImage":8611,"ctaButton":383,"ctaLink":384},[340],{"data":8597,"content":8598,"nodeType":75},{},[8599,8605],{"data":8600,"content":8601,"nodeType":353},{},[8602],{"data":8603,"marks":8604,"value":352,"nodeType":83},{},[],{"data":8606,"content":8607,"nodeType":88},{},[8608],{"data":8609,"marks":8610,"value":226,"nodeType":83},{},[],{"metadata":8612,"sys":8615,"fields":8620},{"tags":8613,"concepts":8614},[],[],{"space":8616,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8618,"publishedVersion":63,"revision":45,"locale":29},{"sys":8617},{"type":12,"linkType":13,"id":14},{"sys":8619},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8621},{"url":375,"details":8622,"fileName":381,"contentType":382},{"size":377,"image":8623},{"width":379,"height":380},{"sys":8625,"fields":8628},{"id":8626,"createdAt":8627},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":8629,"slug":8630,"articleIntro":-1,"category":8631},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[8632],{"metadata":8633,"sys":8636,"fields":8643},{"tags":8634,"concepts":8635},[],[],{"space":8637,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8639,"publishedVersion":331,"revision":63,"contentType":8641,"locale":29},{"sys":8638},{"type":12,"linkType":13,"id":14},{"sys":8640},{"id":21,"type":12,"linkType":22},{"sys":8642},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8644,"metaTitle":341,"metaDescription":342,"mainTitle":8645,"subtitle":360,"heroImage":8660,"ctaButton":383,"ctaLink":384},[340],{"data":8646,"content":8647,"nodeType":75},{},[8648,8654],{"data":8649,"content":8650,"nodeType":353},{},[8651],{"data":8652,"marks":8653,"value":352,"nodeType":83},{},[],{"data":8655,"content":8656,"nodeType":88},{},[8657],{"data":8658,"marks":8659,"value":226,"nodeType":83},{},[],{"metadata":8661,"sys":8664,"fields":8669},{"tags":8662,"concepts":8663},[],[],{"space":8665,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8667,"publishedVersion":63,"revision":45,"locale":29},{"sys":8666},{"type":12,"linkType":13,"id":14},{"sys":8668},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8670},{"url":375,"details":8671,"fileName":381,"contentType":382},{"size":377,"image":8672},{"width":379,"height":380},{"sys":8674,"fields":8677},{"id":8675,"createdAt":8676},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":8678,"slug":8679,"articleIntro":8678,"category":8680},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[8681],{"metadata":8682,"sys":8685,"fields":8692},{"tags":8683,"concepts":8684},[],[],{"space":8686,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8688,"publishedVersion":331,"revision":63,"contentType":8690,"locale":29},{"sys":8687},{"type":12,"linkType":13,"id":14},{"sys":8689},{"id":21,"type":12,"linkType":22},{"sys":8691},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8693,"metaTitle":341,"metaDescription":342,"mainTitle":8694,"subtitle":360,"heroImage":8709,"ctaButton":383,"ctaLink":384},[340],{"data":8695,"content":8696,"nodeType":75},{},[8697,8703],{"data":8698,"content":8699,"nodeType":353},{},[8700],{"data":8701,"marks":8702,"value":352,"nodeType":83},{},[],{"data":8704,"content":8705,"nodeType":88},{},[8706],{"data":8707,"marks":8708,"value":226,"nodeType":83},{},[],{"metadata":8710,"sys":8713,"fields":8718},{"tags":8711,"concepts":8712},[],[],{"space":8714,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8716,"publishedVersion":63,"revision":45,"locale":29},{"sys":8715},{"type":12,"linkType":13,"id":14},{"sys":8717},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8719},{"url":375,"details":8720,"fileName":381,"contentType":382},{"size":377,"image":8721},{"width":379,"height":380},{"sys":8723,"fields":8726},{"id":8724,"createdAt":8725},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":8727,"slug":8728,"articleIntro":8727,"category":8729},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[8730],{"metadata":8731,"sys":8734,"fields":8741},{"tags":8732,"concepts":8733},[],[],{"space":8735,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8737,"publishedVersion":331,"revision":63,"contentType":8739,"locale":29},{"sys":8736},{"type":12,"linkType":13,"id":14},{"sys":8738},{"id":21,"type":12,"linkType":22},{"sys":8740},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8742,"metaTitle":341,"metaDescription":342,"mainTitle":8743,"subtitle":360,"heroImage":8758,"ctaButton":383,"ctaLink":384},[340],{"data":8744,"content":8745,"nodeType":75},{},[8746,8752],{"data":8747,"content":8748,"nodeType":353},{},[8749],{"data":8750,"marks":8751,"value":352,"nodeType":83},{},[],{"data":8753,"content":8754,"nodeType":88},{},[8755],{"data":8756,"marks":8757,"value":226,"nodeType":83},{},[],{"metadata":8759,"sys":8762,"fields":8767},{"tags":8760,"concepts":8761},[],[],{"space":8763,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8765,"publishedVersion":63,"revision":45,"locale":29},{"sys":8764},{"type":12,"linkType":13,"id":14},{"sys":8766},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8768},{"url":375,"details":8769,"fileName":381,"contentType":382},{"size":377,"image":8770},{"width":379,"height":380},{"sys":8772,"fields":8775},{"id":8773,"createdAt":8774},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":8776,"slug":8777,"articleIntro":8776,"category":8778},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[8779],{"metadata":8780,"sys":8783,"fields":8790},{"tags":8781,"concepts":8782},[],[],{"space":8784,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8786,"publishedVersion":331,"revision":63,"contentType":8788,"locale":29},{"sys":8785},{"type":12,"linkType":13,"id":14},{"sys":8787},{"id":21,"type":12,"linkType":22},{"sys":8789},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8791,"metaTitle":341,"metaDescription":342,"mainTitle":8792,"subtitle":360,"heroImage":8807,"ctaButton":383,"ctaLink":384},[340],{"data":8793,"content":8794,"nodeType":75},{},[8795,8801],{"data":8796,"content":8797,"nodeType":353},{},[8798],{"data":8799,"marks":8800,"value":352,"nodeType":83},{},[],{"data":8802,"content":8803,"nodeType":88},{},[8804],{"data":8805,"marks":8806,"value":226,"nodeType":83},{},[],{"metadata":8808,"sys":8811,"fields":8816},{"tags":8809,"concepts":8810},[],[],{"space":8812,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8814,"publishedVersion":63,"revision":45,"locale":29},{"sys":8813},{"type":12,"linkType":13,"id":14},{"sys":8815},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8817},{"url":375,"details":8818,"fileName":381,"contentType":382},{"size":377,"image":8819},{"width":379,"height":380},{"sys":8821,"fields":8824},{"id":8822,"createdAt":8823},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":8825,"slug":8826,"articleIntro":8825,"category":8827},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[8828],{"metadata":8829,"sys":8832,"fields":8839},{"tags":8830,"concepts":8831},[],[],{"space":8833,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8835,"publishedVersion":331,"revision":63,"contentType":8837,"locale":29},{"sys":8834},{"type":12,"linkType":13,"id":14},{"sys":8836},{"id":21,"type":12,"linkType":22},{"sys":8838},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8840,"metaTitle":341,"metaDescription":342,"mainTitle":8841,"subtitle":360,"heroImage":8856,"ctaButton":383,"ctaLink":384},[340],{"data":8842,"content":8843,"nodeType":75},{},[8844,8850],{"data":8845,"content":8846,"nodeType":353},{},[8847],{"data":8848,"marks":8849,"value":352,"nodeType":83},{},[],{"data":8851,"content":8852,"nodeType":88},{},[8853],{"data":8854,"marks":8855,"value":226,"nodeType":83},{},[],{"metadata":8857,"sys":8860,"fields":8865},{"tags":8858,"concepts":8859},[],[],{"space":8861,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8863,"publishedVersion":63,"revision":45,"locale":29},{"sys":8862},{"type":12,"linkType":13,"id":14},{"sys":8864},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8866},{"url":375,"details":8867,"fileName":381,"contentType":382},{"size":377,"image":8868},{"width":379,"height":380},{"sys":8870,"fields":8873},{"id":8871,"createdAt":8872},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":8874,"slug":8875,"articleIntro":-1,"category":8876},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[8877],{"metadata":8878,"sys":8881,"fields":8888},{"tags":8879,"concepts":8880},[],[],{"space":8882,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8884,"publishedVersion":331,"revision":63,"contentType":8886,"locale":29},{"sys":8883},{"type":12,"linkType":13,"id":14},{"sys":8885},{"id":21,"type":12,"linkType":22},{"sys":8887},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8889,"metaTitle":341,"metaDescription":342,"mainTitle":8890,"subtitle":360,"heroImage":8905,"ctaButton":383,"ctaLink":384},[340],{"data":8891,"content":8892,"nodeType":75},{},[8893,8899],{"data":8894,"content":8895,"nodeType":353},{},[8896],{"data":8897,"marks":8898,"value":352,"nodeType":83},{},[],{"data":8900,"content":8901,"nodeType":88},{},[8902],{"data":8903,"marks":8904,"value":226,"nodeType":83},{},[],{"metadata":8906,"sys":8909,"fields":8914},{"tags":8907,"concepts":8908},[],[],{"space":8910,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8912,"publishedVersion":63,"revision":45,"locale":29},{"sys":8911},{"type":12,"linkType":13,"id":14},{"sys":8913},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8915},{"url":375,"details":8916,"fileName":381,"contentType":382},{"size":377,"image":8917},{"width":379,"height":380},{"sys":8919,"fields":8922},{"id":8920,"createdAt":8921},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":8923,"slug":8924,"articleIntro":8923,"category":8925},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[8926],{"metadata":8927,"sys":8930,"fields":8937},{"tags":8928,"concepts":8929},[],[],{"space":8931,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8933,"publishedVersion":331,"revision":63,"contentType":8935,"locale":29},{"sys":8932},{"type":12,"linkType":13,"id":14},{"sys":8934},{"id":21,"type":12,"linkType":22},{"sys":8936},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8938,"metaTitle":341,"metaDescription":342,"mainTitle":8939,"subtitle":360,"heroImage":8954,"ctaButton":383,"ctaLink":384},[340],{"data":8940,"content":8941,"nodeType":75},{},[8942,8948],{"data":8943,"content":8944,"nodeType":353},{},[8945],{"data":8946,"marks":8947,"value":352,"nodeType":83},{},[],{"data":8949,"content":8950,"nodeType":88},{},[8951],{"data":8952,"marks":8953,"value":226,"nodeType":83},{},[],{"metadata":8955,"sys":8958,"fields":8963},{"tags":8956,"concepts":8957},[],[],{"space":8959,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":8961,"publishedVersion":63,"revision":45,"locale":29},{"sys":8960},{"type":12,"linkType":13,"id":14},{"sys":8962},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":8964},{"url":375,"details":8965,"fileName":381,"contentType":382},{"size":377,"image":8966},{"width":379,"height":380},{"sys":8968,"fields":8971},{"id":8969,"createdAt":8970},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":8972,"slug":8973,"articleIntro":-1,"category":8974},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[8975],{"metadata":8976,"sys":8979,"fields":8986},{"tags":8977,"concepts":8978},[],[],{"space":8980,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8982,"publishedVersion":331,"revision":63,"contentType":8984,"locale":29},{"sys":8981},{"type":12,"linkType":13,"id":14},{"sys":8983},{"id":21,"type":12,"linkType":22},{"sys":8985},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8987,"metaTitle":341,"metaDescription":342,"mainTitle":8988,"subtitle":360,"heroImage":9003,"ctaButton":383,"ctaLink":384},[340],{"data":8989,"content":8990,"nodeType":75},{},[8991,8997],{"data":8992,"content":8993,"nodeType":353},{},[8994],{"data":8995,"marks":8996,"value":352,"nodeType":83},{},[],{"data":8998,"content":8999,"nodeType":88},{},[9000],{"data":9001,"marks":9002,"value":226,"nodeType":83},{},[],{"metadata":9004,"sys":9007,"fields":9012},{"tags":9005,"concepts":9006},[],[],{"space":9008,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9010,"publishedVersion":63,"revision":45,"locale":29},{"sys":9009},{"type":12,"linkType":13,"id":14},{"sys":9011},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9013},{"url":375,"details":9014,"fileName":381,"contentType":382},{"size":377,"image":9015},{"width":379,"height":380},{"sys":9017,"fields":9020},{"id":9018,"createdAt":9019},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":9021,"slug":9022,"articleIntro":9021,"category":9023},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[9024],{"metadata":9025,"sys":9028,"fields":9035},{"tags":9026,"concepts":9027},[],[],{"space":9029,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9031,"publishedVersion":331,"revision":63,"contentType":9033,"locale":29},{"sys":9030},{"type":12,"linkType":13,"id":14},{"sys":9032},{"id":21,"type":12,"linkType":22},{"sys":9034},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9036,"metaTitle":341,"metaDescription":342,"mainTitle":9037,"subtitle":360,"heroImage":9052,"ctaButton":383,"ctaLink":384},[340],{"data":9038,"content":9039,"nodeType":75},{},[9040,9046],{"data":9041,"content":9042,"nodeType":353},{},[9043],{"data":9044,"marks":9045,"value":352,"nodeType":83},{},[],{"data":9047,"content":9048,"nodeType":88},{},[9049],{"data":9050,"marks":9051,"value":226,"nodeType":83},{},[],{"metadata":9053,"sys":9056,"fields":9061},{"tags":9054,"concepts":9055},[],[],{"space":9057,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9059,"publishedVersion":63,"revision":45,"locale":29},{"sys":9058},{"type":12,"linkType":13,"id":14},{"sys":9060},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9062},{"url":375,"details":9063,"fileName":381,"contentType":382},{"size":377,"image":9064},{"width":379,"height":380},{"sys":9066,"fields":9069},{"id":9067,"createdAt":9068},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":9070,"slug":9071,"articleIntro":9070,"category":9072},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[9073],{"metadata":9074,"sys":9077,"fields":9084},{"tags":9075,"concepts":9076},[],[],{"space":9078,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9080,"publishedVersion":331,"revision":63,"contentType":9082,"locale":29},{"sys":9079},{"type":12,"linkType":13,"id":14},{"sys":9081},{"id":21,"type":12,"linkType":22},{"sys":9083},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9085,"metaTitle":341,"metaDescription":342,"mainTitle":9086,"subtitle":360,"heroImage":9101,"ctaButton":383,"ctaLink":384},[340],{"data":9087,"content":9088,"nodeType":75},{},[9089,9095],{"data":9090,"content":9091,"nodeType":353},{},[9092],{"data":9093,"marks":9094,"value":352,"nodeType":83},{},[],{"data":9096,"content":9097,"nodeType":88},{},[9098],{"data":9099,"marks":9100,"value":226,"nodeType":83},{},[],{"metadata":9102,"sys":9105,"fields":9110},{"tags":9103,"concepts":9104},[],[],{"space":9106,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9108,"publishedVersion":63,"revision":45,"locale":29},{"sys":9107},{"type":12,"linkType":13,"id":14},{"sys":9109},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9111},{"url":375,"details":9112,"fileName":381,"contentType":382},{"size":377,"image":9113},{"width":379,"height":380},{"sys":9115,"fields":9118},{"id":9116,"createdAt":9117},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":9119,"slug":9120,"articleIntro":9119,"category":9121},"78174 - Créances","compte-78174-creances",[9122],{"metadata":9123,"sys":9126,"fields":9133},{"tags":9124,"concepts":9125},[],[],{"space":9127,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9129,"publishedVersion":331,"revision":63,"contentType":9131,"locale":29},{"sys":9128},{"type":12,"linkType":13,"id":14},{"sys":9130},{"id":21,"type":12,"linkType":22},{"sys":9132},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9134,"metaTitle":341,"metaDescription":342,"mainTitle":9135,"subtitle":360,"heroImage":9150,"ctaButton":383,"ctaLink":384},[340],{"data":9136,"content":9137,"nodeType":75},{},[9138,9144],{"data":9139,"content":9140,"nodeType":353},{},[9141],{"data":9142,"marks":9143,"value":352,"nodeType":83},{},[],{"data":9145,"content":9146,"nodeType":88},{},[9147],{"data":9148,"marks":9149,"value":226,"nodeType":83},{},[],{"metadata":9151,"sys":9154,"fields":9159},{"tags":9152,"concepts":9153},[],[],{"space":9155,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9157,"publishedVersion":63,"revision":45,"locale":29},{"sys":9156},{"type":12,"linkType":13,"id":14},{"sys":9158},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9160},{"url":375,"details":9161,"fileName":381,"contentType":382},{"size":377,"image":9162},{"width":379,"height":380},{"sys":9164,"fields":9167},{"id":9165,"createdAt":9166},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":9168,"slug":9169,"articleIntro":9168,"category":9170},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[9171],{"metadata":9172,"sys":9175,"fields":9182},{"tags":9173,"concepts":9174},[],[],{"space":9176,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9178,"publishedVersion":331,"revision":63,"contentType":9180,"locale":29},{"sys":9177},{"type":12,"linkType":13,"id":14},{"sys":9179},{"id":21,"type":12,"linkType":22},{"sys":9181},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9183,"metaTitle":341,"metaDescription":342,"mainTitle":9184,"subtitle":360,"heroImage":9199,"ctaButton":383,"ctaLink":384},[340],{"data":9185,"content":9186,"nodeType":75},{},[9187,9193],{"data":9188,"content":9189,"nodeType":353},{},[9190],{"data":9191,"marks":9192,"value":352,"nodeType":83},{},[],{"data":9194,"content":9195,"nodeType":88},{},[9196],{"data":9197,"marks":9198,"value":226,"nodeType":83},{},[],{"metadata":9200,"sys":9203,"fields":9208},{"tags":9201,"concepts":9202},[],[],{"space":9204,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9206,"publishedVersion":63,"revision":45,"locale":29},{"sys":9205},{"type":12,"linkType":13,"id":14},{"sys":9207},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9209},{"url":375,"details":9210,"fileName":381,"contentType":382},{"size":377,"image":9211},{"width":379,"height":380},{"sys":9213,"fields":9216},{"id":9214,"createdAt":9215},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":9217,"slug":9218,"articleIntro":9217,"category":9219},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[9220],{"metadata":9221,"sys":9224,"fields":9231},{"tags":9222,"concepts":9223},[],[],{"space":9225,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9227,"publishedVersion":331,"revision":63,"contentType":9229,"locale":29},{"sys":9226},{"type":12,"linkType":13,"id":14},{"sys":9228},{"id":21,"type":12,"linkType":22},{"sys":9230},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9232,"metaTitle":341,"metaDescription":342,"mainTitle":9233,"subtitle":360,"heroImage":9248,"ctaButton":383,"ctaLink":384},[340],{"data":9234,"content":9235,"nodeType":75},{},[9236,9242],{"data":9237,"content":9238,"nodeType":353},{},[9239],{"data":9240,"marks":9241,"value":352,"nodeType":83},{},[],{"data":9243,"content":9244,"nodeType":88},{},[9245],{"data":9246,"marks":9247,"value":226,"nodeType":83},{},[],{"metadata":9249,"sys":9252,"fields":9257},{"tags":9250,"concepts":9251},[],[],{"space":9253,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9255,"publishedVersion":63,"revision":45,"locale":29},{"sys":9254},{"type":12,"linkType":13,"id":14},{"sys":9256},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9258},{"url":375,"details":9259,"fileName":381,"contentType":382},{"size":377,"image":9260},{"width":379,"height":380},{"sys":9262,"fields":9265},{"id":9263,"createdAt":9264},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":9266,"slug":9267,"articleIntro":9266,"category":9268},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[9269],{"metadata":9270,"sys":9273,"fields":9280},{"tags":9271,"concepts":9272},[],[],{"space":9274,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9276,"publishedVersion":331,"revision":63,"contentType":9278,"locale":29},{"sys":9275},{"type":12,"linkType":13,"id":14},{"sys":9277},{"id":21,"type":12,"linkType":22},{"sys":9279},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9281,"metaTitle":341,"metaDescription":342,"mainTitle":9282,"subtitle":360,"heroImage":9297,"ctaButton":383,"ctaLink":384},[340],{"data":9283,"content":9284,"nodeType":75},{},[9285,9291],{"data":9286,"content":9287,"nodeType":353},{},[9288],{"data":9289,"marks":9290,"value":352,"nodeType":83},{},[],{"data":9292,"content":9293,"nodeType":88},{},[9294],{"data":9295,"marks":9296,"value":226,"nodeType":83},{},[],{"metadata":9298,"sys":9301,"fields":9306},{"tags":9299,"concepts":9300},[],[],{"space":9302,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9304,"publishedVersion":63,"revision":45,"locale":29},{"sys":9303},{"type":12,"linkType":13,"id":14},{"sys":9305},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9307},{"url":375,"details":9308,"fileName":381,"contentType":382},{"size":377,"image":9309},{"width":379,"height":380},{"sys":9311,"fields":9314},{"id":9312,"createdAt":9313},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":9315,"slug":9316,"articleIntro":-1,"category":9317},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[9318],{"metadata":9319,"sys":9322,"fields":9329},{"tags":9320,"concepts":9321},[],[],{"space":9323,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9325,"publishedVersion":331,"revision":63,"contentType":9327,"locale":29},{"sys":9324},{"type":12,"linkType":13,"id":14},{"sys":9326},{"id":21,"type":12,"linkType":22},{"sys":9328},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9330,"metaTitle":341,"metaDescription":342,"mainTitle":9331,"subtitle":360,"heroImage":9346,"ctaButton":383,"ctaLink":384},[340],{"data":9332,"content":9333,"nodeType":75},{},[9334,9340],{"data":9335,"content":9336,"nodeType":353},{},[9337],{"data":9338,"marks":9339,"value":352,"nodeType":83},{},[],{"data":9341,"content":9342,"nodeType":88},{},[9343],{"data":9344,"marks":9345,"value":226,"nodeType":83},{},[],{"metadata":9347,"sys":9350,"fields":9355},{"tags":9348,"concepts":9349},[],[],{"space":9351,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9353,"publishedVersion":63,"revision":45,"locale":29},{"sys":9352},{"type":12,"linkType":13,"id":14},{"sys":9354},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9356},{"url":375,"details":9357,"fileName":381,"contentType":382},{"size":377,"image":9358},{"width":379,"height":380},{"sys":9360,"fields":9363},{"id":9361,"createdAt":9362},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":9364,"slug":9365,"articleIntro":9364,"category":9366},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[9367],{"metadata":9368,"sys":9371,"fields":9378},{"tags":9369,"concepts":9370},[],[],{"space":9372,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9374,"publishedVersion":331,"revision":63,"contentType":9376,"locale":29},{"sys":9373},{"type":12,"linkType":13,"id":14},{"sys":9375},{"id":21,"type":12,"linkType":22},{"sys":9377},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9379,"metaTitle":341,"metaDescription":342,"mainTitle":9380,"subtitle":360,"heroImage":9395,"ctaButton":383,"ctaLink":384},[340],{"data":9381,"content":9382,"nodeType":75},{},[9383,9389],{"data":9384,"content":9385,"nodeType":353},{},[9386],{"data":9387,"marks":9388,"value":352,"nodeType":83},{},[],{"data":9390,"content":9391,"nodeType":88},{},[9392],{"data":9393,"marks":9394,"value":226,"nodeType":83},{},[],{"metadata":9396,"sys":9399,"fields":9404},{"tags":9397,"concepts":9398},[],[],{"space":9400,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9402,"publishedVersion":63,"revision":45,"locale":29},{"sys":9401},{"type":12,"linkType":13,"id":14},{"sys":9403},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9405},{"url":375,"details":9406,"fileName":381,"contentType":382},{"size":377,"image":9407},{"width":379,"height":380},{"sys":9409,"fields":9412},{"id":9410,"createdAt":9411},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":9413,"slug":9414,"articleIntro":9413,"category":9415},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[9416],{"metadata":9417,"sys":9420,"fields":9427},{"tags":9418,"concepts":9419},[],[],{"space":9421,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9423,"publishedVersion":331,"revision":63,"contentType":9425,"locale":29},{"sys":9422},{"type":12,"linkType":13,"id":14},{"sys":9424},{"id":21,"type":12,"linkType":22},{"sys":9426},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9428,"metaTitle":341,"metaDescription":342,"mainTitle":9429,"subtitle":360,"heroImage":9444,"ctaButton":383,"ctaLink":384},[340],{"data":9430,"content":9431,"nodeType":75},{},[9432,9438],{"data":9433,"content":9434,"nodeType":353},{},[9435],{"data":9436,"marks":9437,"value":352,"nodeType":83},{},[],{"data":9439,"content":9440,"nodeType":88},{},[9441],{"data":9442,"marks":9443,"value":226,"nodeType":83},{},[],{"metadata":9445,"sys":9448,"fields":9453},{"tags":9446,"concepts":9447},[],[],{"space":9449,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9451,"publishedVersion":63,"revision":45,"locale":29},{"sys":9450},{"type":12,"linkType":13,"id":14},{"sys":9452},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9454},{"url":375,"details":9455,"fileName":381,"contentType":382},{"size":377,"image":9456},{"width":379,"height":380},{"sys":9458,"fields":9461},{"id":9459,"createdAt":9460},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":9462,"slug":9463,"articleIntro":9462,"category":9464},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[9465],{"metadata":9466,"sys":9469,"fields":9476},{"tags":9467,"concepts":9468},[],[],{"space":9470,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9472,"publishedVersion":331,"revision":63,"contentType":9474,"locale":29},{"sys":9471},{"type":12,"linkType":13,"id":14},{"sys":9473},{"id":21,"type":12,"linkType":22},{"sys":9475},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9477,"metaTitle":341,"metaDescription":342,"mainTitle":9478,"subtitle":360,"heroImage":9493,"ctaButton":383,"ctaLink":384},[340],{"data":9479,"content":9480,"nodeType":75},{},[9481,9487],{"data":9482,"content":9483,"nodeType":353},{},[9484],{"data":9485,"marks":9486,"value":352,"nodeType":83},{},[],{"data":9488,"content":9489,"nodeType":88},{},[9490],{"data":9491,"marks":9492,"value":226,"nodeType":83},{},[],{"metadata":9494,"sys":9497,"fields":9502},{"tags":9495,"concepts":9496},[],[],{"space":9498,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9500,"publishedVersion":63,"revision":45,"locale":29},{"sys":9499},{"type":12,"linkType":13,"id":14},{"sys":9501},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9503},{"url":375,"details":9504,"fileName":381,"contentType":382},{"size":377,"image":9505},{"width":379,"height":380},{"sys":9507,"fields":9510},{"id":9508,"createdAt":9509},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":9511,"slug":9512,"articleIntro":9511,"category":9513},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[9514],{"metadata":9515,"sys":9518,"fields":9525},{"tags":9516,"concepts":9517},[],[],{"space":9519,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9521,"publishedVersion":331,"revision":63,"contentType":9523,"locale":29},{"sys":9520},{"type":12,"linkType":13,"id":14},{"sys":9522},{"id":21,"type":12,"linkType":22},{"sys":9524},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9526,"metaTitle":341,"metaDescription":342,"mainTitle":9527,"subtitle":360,"heroImage":9542,"ctaButton":383,"ctaLink":384},[340],{"data":9528,"content":9529,"nodeType":75},{},[9530,9536],{"data":9531,"content":9532,"nodeType":353},{},[9533],{"data":9534,"marks":9535,"value":352,"nodeType":83},{},[],{"data":9537,"content":9538,"nodeType":88},{},[9539],{"data":9540,"marks":9541,"value":226,"nodeType":83},{},[],{"metadata":9543,"sys":9546,"fields":9551},{"tags":9544,"concepts":9545},[],[],{"space":9547,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9549,"publishedVersion":63,"revision":45,"locale":29},{"sys":9548},{"type":12,"linkType":13,"id":14},{"sys":9550},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9552},{"url":375,"details":9553,"fileName":381,"contentType":382},{"size":377,"image":9554},{"width":379,"height":380},{"sys":9556,"fields":9559},{"id":9557,"createdAt":9558},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":9560,"slug":9561,"articleIntro":9560,"category":9562},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[9563],{"metadata":9564,"sys":9567,"fields":9574},{"tags":9565,"concepts":9566},[],[],{"space":9568,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9570,"publishedVersion":331,"revision":63,"contentType":9572,"locale":29},{"sys":9569},{"type":12,"linkType":13,"id":14},{"sys":9571},{"id":21,"type":12,"linkType":22},{"sys":9573},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9575,"metaTitle":341,"metaDescription":342,"mainTitle":9576,"subtitle":360,"heroImage":9591,"ctaButton":383,"ctaLink":384},[340],{"data":9577,"content":9578,"nodeType":75},{},[9579,9585],{"data":9580,"content":9581,"nodeType":353},{},[9582],{"data":9583,"marks":9584,"value":352,"nodeType":83},{},[],{"data":9586,"content":9587,"nodeType":88},{},[9588],{"data":9589,"marks":9590,"value":226,"nodeType":83},{},[],{"metadata":9592,"sys":9595,"fields":9600},{"tags":9593,"concepts":9594},[],[],{"space":9596,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9598,"publishedVersion":63,"revision":45,"locale":29},{"sys":9597},{"type":12,"linkType":13,"id":14},{"sys":9599},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9601},{"url":375,"details":9602,"fileName":381,"contentType":382},{"size":377,"image":9603},{"width":379,"height":380},{"sys":9605,"fields":9608},{"id":9606,"createdAt":9607},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":9609,"slug":9610,"articleIntro":9609,"category":9611},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[9612],{"metadata":9613,"sys":9616,"fields":9623},{"tags":9614,"concepts":9615},[],[],{"space":9617,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9619,"publishedVersion":331,"revision":63,"contentType":9621,"locale":29},{"sys":9618},{"type":12,"linkType":13,"id":14},{"sys":9620},{"id":21,"type":12,"linkType":22},{"sys":9622},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9624,"metaTitle":341,"metaDescription":342,"mainTitle":9625,"subtitle":360,"heroImage":9640,"ctaButton":383,"ctaLink":384},[340],{"data":9626,"content":9627,"nodeType":75},{},[9628,9634],{"data":9629,"content":9630,"nodeType":353},{},[9631],{"data":9632,"marks":9633,"value":352,"nodeType":83},{},[],{"data":9635,"content":9636,"nodeType":88},{},[9637],{"data":9638,"marks":9639,"value":226,"nodeType":83},{},[],{"metadata":9641,"sys":9644,"fields":9649},{"tags":9642,"concepts":9643},[],[],{"space":9645,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9647,"publishedVersion":63,"revision":45,"locale":29},{"sys":9646},{"type":12,"linkType":13,"id":14},{"sys":9648},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9650},{"url":375,"details":9651,"fileName":381,"contentType":382},{"size":377,"image":9652},{"width":379,"height":380},{"sys":9654,"fields":9657},{"id":9655,"createdAt":9656},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":9658,"slug":9659,"articleIntro":9660,"category":9661},"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.",[9662],{"metadata":9663,"sys":9666,"fields":9673},{"tags":9664,"concepts":9665},[],[],{"space":9667,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9669,"publishedVersion":331,"revision":63,"contentType":9671,"locale":29},{"sys":9668},{"type":12,"linkType":13,"id":14},{"sys":9670},{"id":21,"type":12,"linkType":22},{"sys":9672},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9674,"metaTitle":341,"metaDescription":342,"mainTitle":9675,"subtitle":360,"heroImage":9690,"ctaButton":383,"ctaLink":384},[340],{"data":9676,"content":9677,"nodeType":75},{},[9678,9684],{"data":9679,"content":9680,"nodeType":353},{},[9681],{"data":9682,"marks":9683,"value":352,"nodeType":83},{},[],{"data":9685,"content":9686,"nodeType":88},{},[9687],{"data":9688,"marks":9689,"value":226,"nodeType":83},{},[],{"metadata":9691,"sys":9694,"fields":9699},{"tags":9692,"concepts":9693},[],[],{"space":9695,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9697,"publishedVersion":63,"revision":45,"locale":29},{"sys":9696},{"type":12,"linkType":13,"id":14},{"sys":9698},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9700},{"url":375,"details":9701,"fileName":381,"contentType":382},{"size":377,"image":9702},{"width":379,"height":380},{"sys":9704,"fields":9707},{"id":9705,"createdAt":9706},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":9708,"slug":9709,"articleIntro":-1,"category":9710},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[9711],{"metadata":9712,"sys":9715,"fields":9722},{"tags":9713,"concepts":9714},[],[],{"space":9716,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9718,"publishedVersion":331,"revision":63,"contentType":9720,"locale":29},{"sys":9717},{"type":12,"linkType":13,"id":14},{"sys":9719},{"id":21,"type":12,"linkType":22},{"sys":9721},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9723,"metaTitle":341,"metaDescription":342,"mainTitle":9724,"subtitle":360,"heroImage":9739,"ctaButton":383,"ctaLink":384},[340],{"data":9725,"content":9726,"nodeType":75},{},[9727,9733],{"data":9728,"content":9729,"nodeType":353},{},[9730],{"data":9731,"marks":9732,"value":352,"nodeType":83},{},[],{"data":9734,"content":9735,"nodeType":88},{},[9736],{"data":9737,"marks":9738,"value":226,"nodeType":83},{},[],{"metadata":9740,"sys":9743,"fields":9748},{"tags":9741,"concepts":9742},[],[],{"space":9744,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9746,"publishedVersion":63,"revision":45,"locale":29},{"sys":9745},{"type":12,"linkType":13,"id":14},{"sys":9747},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9749},{"url":375,"details":9750,"fileName":381,"contentType":382},{"size":377,"image":9751},{"width":379,"height":380},{"sys":9753,"fields":9756},{"id":9754,"createdAt":9755},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":9757,"slug":9758,"articleIntro":9757,"category":9759},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[9760],{"metadata":9761,"sys":9764,"fields":9771},{"tags":9762,"concepts":9763},[],[],{"space":9765,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9767,"publishedVersion":331,"revision":63,"contentType":9769,"locale":29},{"sys":9766},{"type":12,"linkType":13,"id":14},{"sys":9768},{"id":21,"type":12,"linkType":22},{"sys":9770},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9772,"metaTitle":341,"metaDescription":342,"mainTitle":9773,"subtitle":360,"heroImage":9788,"ctaButton":383,"ctaLink":384},[340],{"data":9774,"content":9775,"nodeType":75},{},[9776,9782],{"data":9777,"content":9778,"nodeType":353},{},[9779],{"data":9780,"marks":9781,"value":352,"nodeType":83},{},[],{"data":9783,"content":9784,"nodeType":88},{},[9785],{"data":9786,"marks":9787,"value":226,"nodeType":83},{},[],{"metadata":9789,"sys":9792,"fields":9797},{"tags":9790,"concepts":9791},[],[],{"space":9793,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9795,"publishedVersion":63,"revision":45,"locale":29},{"sys":9794},{"type":12,"linkType":13,"id":14},{"sys":9796},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9798},{"url":375,"details":9799,"fileName":381,"contentType":382},{"size":377,"image":9800},{"width":379,"height":380},{"sys":9802,"fields":9805},{"id":9803,"createdAt":9804},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":9806,"slug":9807,"articleIntro":-1,"category":9808},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[9809],{"metadata":9810,"sys":9813,"fields":9820},{"tags":9811,"concepts":9812},[],[],{"space":9814,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9816,"publishedVersion":331,"revision":63,"contentType":9818,"locale":29},{"sys":9815},{"type":12,"linkType":13,"id":14},{"sys":9817},{"id":21,"type":12,"linkType":22},{"sys":9819},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9821,"metaTitle":341,"metaDescription":342,"mainTitle":9822,"subtitle":360,"heroImage":9837,"ctaButton":383,"ctaLink":384},[340],{"data":9823,"content":9824,"nodeType":75},{},[9825,9831],{"data":9826,"content":9827,"nodeType":353},{},[9828],{"data":9829,"marks":9830,"value":352,"nodeType":83},{},[],{"data":9832,"content":9833,"nodeType":88},{},[9834],{"data":9835,"marks":9836,"value":226,"nodeType":83},{},[],{"metadata":9838,"sys":9841,"fields":9846},{"tags":9839,"concepts":9840},[],[],{"space":9842,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9844,"publishedVersion":63,"revision":45,"locale":29},{"sys":9843},{"type":12,"linkType":13,"id":14},{"sys":9845},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9847},{"url":375,"details":9848,"fileName":381,"contentType":382},{"size":377,"image":9849},{"width":379,"height":380},{"sys":9851,"fields":9854},{"id":9852,"createdAt":9853},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":9855,"slug":9856,"articleIntro":9855,"category":9857},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[9858],{"metadata":9859,"sys":9862,"fields":9869},{"tags":9860,"concepts":9861},[],[],{"space":9863,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9865,"publishedVersion":331,"revision":63,"contentType":9867,"locale":29},{"sys":9864},{"type":12,"linkType":13,"id":14},{"sys":9866},{"id":21,"type":12,"linkType":22},{"sys":9868},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9870,"metaTitle":341,"metaDescription":342,"mainTitle":9871,"subtitle":360,"heroImage":9886,"ctaButton":383,"ctaLink":384},[340],{"data":9872,"content":9873,"nodeType":75},{},[9874,9880],{"data":9875,"content":9876,"nodeType":353},{},[9877],{"data":9878,"marks":9879,"value":352,"nodeType":83},{},[],{"data":9881,"content":9882,"nodeType":88},{},[9883],{"data":9884,"marks":9885,"value":226,"nodeType":83},{},[],{"metadata":9887,"sys":9890,"fields":9895},{"tags":9888,"concepts":9889},[],[],{"space":9891,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9893,"publishedVersion":63,"revision":45,"locale":29},{"sys":9892},{"type":12,"linkType":13,"id":14},{"sys":9894},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9896},{"url":375,"details":9897,"fileName":381,"contentType":382},{"size":377,"image":9898},{"width":379,"height":380},{"sys":9900,"fields":9903},{"id":9901,"createdAt":9902},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":9904,"slug":9905,"articleIntro":-1,"category":9906},"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",[9907],{"metadata":9908,"sys":9911,"fields":9918},{"tags":9909,"concepts":9910},[],[],{"space":9912,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9914,"publishedVersion":331,"revision":63,"contentType":9916,"locale":29},{"sys":9913},{"type":12,"linkType":13,"id":14},{"sys":9915},{"id":21,"type":12,"linkType":22},{"sys":9917},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9919,"metaTitle":341,"metaDescription":342,"mainTitle":9920,"subtitle":360,"heroImage":9935,"ctaButton":383,"ctaLink":384},[340],{"data":9921,"content":9922,"nodeType":75},{},[9923,9929],{"data":9924,"content":9925,"nodeType":353},{},[9926],{"data":9927,"marks":9928,"value":352,"nodeType":83},{},[],{"data":9930,"content":9931,"nodeType":88},{},[9932],{"data":9933,"marks":9934,"value":226,"nodeType":83},{},[],{"metadata":9936,"sys":9939,"fields":9944},{"tags":9937,"concepts":9938},[],[],{"space":9940,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9942,"publishedVersion":63,"revision":45,"locale":29},{"sys":9941},{"type":12,"linkType":13,"id":14},{"sys":9943},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9945},{"url":375,"details":9946,"fileName":381,"contentType":382},{"size":377,"image":9947},{"width":379,"height":380},{"sys":9949,"fields":9952},{"id":9950,"createdAt":9951},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":9953,"slug":9954,"articleIntro":9953,"category":9955},"698 - Intégration fiscale","compte-698-integration-fiscale",[9956],{"metadata":9957,"sys":9960,"fields":9967},{"tags":9958,"concepts":9959},[],[],{"space":9961,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9963,"publishedVersion":331,"revision":63,"contentType":9965,"locale":29},{"sys":9962},{"type":12,"linkType":13,"id":14},{"sys":9964},{"id":21,"type":12,"linkType":22},{"sys":9966},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9968,"metaTitle":341,"metaDescription":342,"mainTitle":9969,"subtitle":360,"heroImage":9984,"ctaButton":383,"ctaLink":384},[340],{"data":9970,"content":9971,"nodeType":75},{},[9972,9978],{"data":9973,"content":9974,"nodeType":353},{},[9975],{"data":9976,"marks":9977,"value":352,"nodeType":83},{},[],{"data":9979,"content":9980,"nodeType":88},{},[9981],{"data":9982,"marks":9983,"value":226,"nodeType":83},{},[],{"metadata":9985,"sys":9988,"fields":9993},{"tags":9986,"concepts":9987},[],[],{"space":9989,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":9991,"publishedVersion":63,"revision":45,"locale":29},{"sys":9990},{"type":12,"linkType":13,"id":14},{"sys":9992},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":9994},{"url":375,"details":9995,"fileName":381,"contentType":382},{"size":377,"image":9996},{"width":379,"height":380},{"sys":9998,"fields":10001},{"id":9999,"createdAt":10000},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":10002,"slug":10003,"articleIntro":10002,"category":10004},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[10005],{"metadata":10006,"sys":10009,"fields":10016},{"tags":10007,"concepts":10008},[],[],{"space":10010,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10012,"publishedVersion":331,"revision":63,"contentType":10014,"locale":29},{"sys":10011},{"type":12,"linkType":13,"id":14},{"sys":10013},{"id":21,"type":12,"linkType":22},{"sys":10015},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10017,"metaTitle":341,"metaDescription":342,"mainTitle":10018,"subtitle":360,"heroImage":10033,"ctaButton":383,"ctaLink":384},[340],{"data":10019,"content":10020,"nodeType":75},{},[10021,10027],{"data":10022,"content":10023,"nodeType":353},{},[10024],{"data":10025,"marks":10026,"value":352,"nodeType":83},{},[],{"data":10028,"content":10029,"nodeType":88},{},[10030],{"data":10031,"marks":10032,"value":226,"nodeType":83},{},[],{"metadata":10034,"sys":10037,"fields":10042},{"tags":10035,"concepts":10036},[],[],{"space":10038,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10040,"publishedVersion":63,"revision":45,"locale":29},{"sys":10039},{"type":12,"linkType":13,"id":14},{"sys":10041},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10043},{"url":375,"details":10044,"fileName":381,"contentType":382},{"size":377,"image":10045},{"width":379,"height":380},{"sys":10047,"fields":10050},{"id":10048,"createdAt":10049},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":10051,"slug":10052,"articleIntro":-1,"category":10053},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[10054],{"metadata":10055,"sys":10058,"fields":10065},{"tags":10056,"concepts":10057},[],[],{"space":10059,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10061,"publishedVersion":331,"revision":63,"contentType":10063,"locale":29},{"sys":10060},{"type":12,"linkType":13,"id":14},{"sys":10062},{"id":21,"type":12,"linkType":22},{"sys":10064},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10066,"metaTitle":341,"metaDescription":342,"mainTitle":10067,"subtitle":360,"heroImage":10082,"ctaButton":383,"ctaLink":384},[340],{"data":10068,"content":10069,"nodeType":75},{},[10070,10076],{"data":10071,"content":10072,"nodeType":353},{},[10073],{"data":10074,"marks":10075,"value":352,"nodeType":83},{},[],{"data":10077,"content":10078,"nodeType":88},{},[10079],{"data":10080,"marks":10081,"value":226,"nodeType":83},{},[],{"metadata":10083,"sys":10086,"fields":10091},{"tags":10084,"concepts":10085},[],[],{"space":10087,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10089,"publishedVersion":63,"revision":45,"locale":29},{"sys":10088},{"type":12,"linkType":13,"id":14},{"sys":10090},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10092},{"url":375,"details":10093,"fileName":381,"contentType":382},{"size":377,"image":10094},{"width":379,"height":380},{"sys":10096,"fields":10099},{"id":10097,"createdAt":10098},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":10100,"slug":10101,"articleIntro":10100,"category":10102},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[10103],{"metadata":10104,"sys":10107,"fields":10114},{"tags":10105,"concepts":10106},[],[],{"space":10108,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10110,"publishedVersion":331,"revision":63,"contentType":10112,"locale":29},{"sys":10109},{"type":12,"linkType":13,"id":14},{"sys":10111},{"id":21,"type":12,"linkType":22},{"sys":10113},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10115,"metaTitle":341,"metaDescription":342,"mainTitle":10116,"subtitle":360,"heroImage":10131,"ctaButton":383,"ctaLink":384},[340],{"data":10117,"content":10118,"nodeType":75},{},[10119,10125],{"data":10120,"content":10121,"nodeType":353},{},[10122],{"data":10123,"marks":10124,"value":352,"nodeType":83},{},[],{"data":10126,"content":10127,"nodeType":88},{},[10128],{"data":10129,"marks":10130,"value":226,"nodeType":83},{},[],{"metadata":10132,"sys":10135,"fields":10140},{"tags":10133,"concepts":10134},[],[],{"space":10136,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10138,"publishedVersion":63,"revision":45,"locale":29},{"sys":10137},{"type":12,"linkType":13,"id":14},{"sys":10139},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10141},{"url":375,"details":10142,"fileName":381,"contentType":382},{"size":377,"image":10143},{"width":379,"height":380},{"sys":10145,"fields":10148},{"id":10146,"createdAt":10147},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":10149,"slug":10150,"articleIntro":10149,"category":10151},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[10152],{"metadata":10153,"sys":10156,"fields":10163},{"tags":10154,"concepts":10155},[],[],{"space":10157,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10159,"publishedVersion":331,"revision":63,"contentType":10161,"locale":29},{"sys":10158},{"type":12,"linkType":13,"id":14},{"sys":10160},{"id":21,"type":12,"linkType":22},{"sys":10162},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10164,"metaTitle":341,"metaDescription":342,"mainTitle":10165,"subtitle":360,"heroImage":10180,"ctaButton":383,"ctaLink":384},[340],{"data":10166,"content":10167,"nodeType":75},{},[10168,10174],{"data":10169,"content":10170,"nodeType":353},{},[10171],{"data":10172,"marks":10173,"value":352,"nodeType":83},{},[],{"data":10175,"content":10176,"nodeType":88},{},[10177],{"data":10178,"marks":10179,"value":226,"nodeType":83},{},[],{"metadata":10181,"sys":10184,"fields":10189},{"tags":10182,"concepts":10183},[],[],{"space":10185,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10187,"publishedVersion":63,"revision":45,"locale":29},{"sys":10186},{"type":12,"linkType":13,"id":14},{"sys":10188},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10190},{"url":375,"details":10191,"fileName":381,"contentType":382},{"size":377,"image":10192},{"width":379,"height":380},{"sys":10194,"fields":10197},{"id":10195,"createdAt":10196},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":10198,"slug":10199,"articleIntro":10198,"category":10200},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[10201],{"metadata":10202,"sys":10205,"fields":10212},{"tags":10203,"concepts":10204},[],[],{"space":10206,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10208,"publishedVersion":331,"revision":63,"contentType":10210,"locale":29},{"sys":10207},{"type":12,"linkType":13,"id":14},{"sys":10209},{"id":21,"type":12,"linkType":22},{"sys":10211},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10213,"metaTitle":341,"metaDescription":342,"mainTitle":10214,"subtitle":360,"heroImage":10229,"ctaButton":383,"ctaLink":384},[340],{"data":10215,"content":10216,"nodeType":75},{},[10217,10223],{"data":10218,"content":10219,"nodeType":353},{},[10220],{"data":10221,"marks":10222,"value":352,"nodeType":83},{},[],{"data":10224,"content":10225,"nodeType":88},{},[10226],{"data":10227,"marks":10228,"value":226,"nodeType":83},{},[],{"metadata":10230,"sys":10233,"fields":10238},{"tags":10231,"concepts":10232},[],[],{"space":10234,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10236,"publishedVersion":63,"revision":45,"locale":29},{"sys":10235},{"type":12,"linkType":13,"id":14},{"sys":10237},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10239},{"url":375,"details":10240,"fileName":381,"contentType":382},{"size":377,"image":10241},{"width":379,"height":380},{"sys":10243,"fields":10246},{"id":10244,"createdAt":10245},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10247,"slug":10248,"articleIntro":10247,"category":10249},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10250],{"metadata":10251,"sys":10254,"fields":10261},{"tags":10252,"concepts":10253},[],[],{"space":10255,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10257,"publishedVersion":331,"revision":63,"contentType":10259,"locale":29},{"sys":10256},{"type":12,"linkType":13,"id":14},{"sys":10258},{"id":21,"type":12,"linkType":22},{"sys":10260},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10262,"metaTitle":341,"metaDescription":342,"mainTitle":10263,"subtitle":360,"heroImage":10278,"ctaButton":383,"ctaLink":384},[340],{"data":10264,"content":10265,"nodeType":75},{},[10266,10272],{"data":10267,"content":10268,"nodeType":353},{},[10269],{"data":10270,"marks":10271,"value":352,"nodeType":83},{},[],{"data":10273,"content":10274,"nodeType":88},{},[10275],{"data":10276,"marks":10277,"value":226,"nodeType":83},{},[],{"metadata":10279,"sys":10282,"fields":10287},{"tags":10280,"concepts":10281},[],[],{"space":10283,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10285,"publishedVersion":63,"revision":45,"locale":29},{"sys":10284},{"type":12,"linkType":13,"id":14},{"sys":10286},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10288},{"url":375,"details":10289,"fileName":381,"contentType":382},{"size":377,"image":10290},{"width":379,"height":380},{"sys":10292,"fields":10295},{"id":10293,"createdAt":10294},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":10296,"slug":10297,"articleIntro":10296,"category":10298},"Compte 2131 - Bâtiments","compte-2131-batiments",[10299],{"metadata":10300,"sys":10303,"fields":10310},{"tags":10301,"concepts":10302},[],[],{"space":10304,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10306,"publishedVersion":331,"revision":63,"contentType":10308,"locale":29},{"sys":10305},{"type":12,"linkType":13,"id":14},{"sys":10307},{"id":21,"type":12,"linkType":22},{"sys":10309},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10311,"metaTitle":341,"metaDescription":342,"mainTitle":10312,"subtitle":360,"heroImage":10327,"ctaButton":383,"ctaLink":384},[340],{"data":10313,"content":10314,"nodeType":75},{},[10315,10321],{"data":10316,"content":10317,"nodeType":353},{},[10318],{"data":10319,"marks":10320,"value":352,"nodeType":83},{},[],{"data":10322,"content":10323,"nodeType":88},{},[10324],{"data":10325,"marks":10326,"value":226,"nodeType":83},{},[],{"metadata":10328,"sys":10331,"fields":10336},{"tags":10329,"concepts":10330},[],[],{"space":10332,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10334,"publishedVersion":63,"revision":45,"locale":29},{"sys":10333},{"type":12,"linkType":13,"id":14},{"sys":10335},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10337},{"url":375,"details":10338,"fileName":381,"contentType":382},{"size":377,"image":10339},{"width":379,"height":380},{"sys":10341,"fields":10343},{"id":10342,"createdAt":6961},"1gL1TVBdSVq2maqsnWjSUW",{"title":10344,"slug":10345,"articleIntro":-1,"category":10346},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[10347],{"metadata":10348,"sys":10351,"fields":10358},{"tags":10349,"concepts":10350},[],[],{"space":10352,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10354,"publishedVersion":331,"revision":63,"contentType":10356,"locale":29},{"sys":10353},{"type":12,"linkType":13,"id":14},{"sys":10355},{"id":21,"type":12,"linkType":22},{"sys":10357},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10359,"metaTitle":341,"metaDescription":342,"mainTitle":10360,"subtitle":360,"heroImage":10375,"ctaButton":383,"ctaLink":384},[340],{"data":10361,"content":10362,"nodeType":75},{},[10363,10369],{"data":10364,"content":10365,"nodeType":353},{},[10366],{"data":10367,"marks":10368,"value":352,"nodeType":83},{},[],{"data":10370,"content":10371,"nodeType":88},{},[10372],{"data":10373,"marks":10374,"value":226,"nodeType":83},{},[],{"metadata":10376,"sys":10379,"fields":10384},{"tags":10377,"concepts":10378},[],[],{"space":10380,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10382,"publishedVersion":63,"revision":45,"locale":29},{"sys":10381},{"type":12,"linkType":13,"id":14},{"sys":10383},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10385},{"url":375,"details":10386,"fileName":381,"contentType":382},{"size":377,"image":10387},{"width":379,"height":380},{"sys":10389,"fields":10392},{"id":10390,"createdAt":10391},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":10393,"slug":10394,"articleIntro":10393,"category":10395},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[10396],{"metadata":10397,"sys":10400,"fields":10407},{"tags":10398,"concepts":10399},[],[],{"space":10401,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10403,"publishedVersion":331,"revision":63,"contentType":10405,"locale":29},{"sys":10402},{"type":12,"linkType":13,"id":14},{"sys":10404},{"id":21,"type":12,"linkType":22},{"sys":10406},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10408,"metaTitle":341,"metaDescription":342,"mainTitle":10409,"subtitle":360,"heroImage":10424,"ctaButton":383,"ctaLink":384},[340],{"data":10410,"content":10411,"nodeType":75},{},[10412,10418],{"data":10413,"content":10414,"nodeType":353},{},[10415],{"data":10416,"marks":10417,"value":352,"nodeType":83},{},[],{"data":10419,"content":10420,"nodeType":88},{},[10421],{"data":10422,"marks":10423,"value":226,"nodeType":83},{},[],{"metadata":10425,"sys":10428,"fields":10433},{"tags":10426,"concepts":10427},[],[],{"space":10429,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10431,"publishedVersion":63,"revision":45,"locale":29},{"sys":10430},{"type":12,"linkType":13,"id":14},{"sys":10432},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10434},{"url":375,"details":10435,"fileName":381,"contentType":382},{"size":377,"image":10436},{"width":379,"height":380},{"sys":10438,"fields":10441},{"id":10439,"createdAt":10440},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":10442,"slug":10443,"articleIntro":10442,"category":10444},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[10445],{"metadata":10446,"sys":10449,"fields":10456},{"tags":10447,"concepts":10448},[],[],{"space":10450,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10452,"publishedVersion":331,"revision":63,"contentType":10454,"locale":29},{"sys":10451},{"type":12,"linkType":13,"id":14},{"sys":10453},{"id":21,"type":12,"linkType":22},{"sys":10455},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10457,"metaTitle":341,"metaDescription":342,"mainTitle":10458,"subtitle":360,"heroImage":10473,"ctaButton":383,"ctaLink":384},[340],{"data":10459,"content":10460,"nodeType":75},{},[10461,10467],{"data":10462,"content":10463,"nodeType":353},{},[10464],{"data":10465,"marks":10466,"value":352,"nodeType":83},{},[],{"data":10468,"content":10469,"nodeType":88},{},[10470],{"data":10471,"marks":10472,"value":226,"nodeType":83},{},[],{"metadata":10474,"sys":10477,"fields":10482},{"tags":10475,"concepts":10476},[],[],{"space":10478,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10480,"publishedVersion":63,"revision":45,"locale":29},{"sys":10479},{"type":12,"linkType":13,"id":14},{"sys":10481},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10483},{"url":375,"details":10484,"fileName":381,"contentType":382},{"size":377,"image":10485},{"width":379,"height":380},{"sys":10487,"fields":10490},{"id":10488,"createdAt":10489},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":10491,"slug":10492,"articleIntro":10491,"category":10493},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[10494],{"metadata":10495,"sys":10498,"fields":10505},{"tags":10496,"concepts":10497},[],[],{"space":10499,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10501,"publishedVersion":331,"revision":63,"contentType":10503,"locale":29},{"sys":10500},{"type":12,"linkType":13,"id":14},{"sys":10502},{"id":21,"type":12,"linkType":22},{"sys":10504},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10506,"metaTitle":341,"metaDescription":342,"mainTitle":10507,"subtitle":360,"heroImage":10522,"ctaButton":383,"ctaLink":384},[340],{"data":10508,"content":10509,"nodeType":75},{},[10510,10516],{"data":10511,"content":10512,"nodeType":353},{},[10513],{"data":10514,"marks":10515,"value":352,"nodeType":83},{},[],{"data":10517,"content":10518,"nodeType":88},{},[10519],{"data":10520,"marks":10521,"value":226,"nodeType":83},{},[],{"metadata":10523,"sys":10526,"fields":10531},{"tags":10524,"concepts":10525},[],[],{"space":10527,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10529,"publishedVersion":63,"revision":45,"locale":29},{"sys":10528},{"type":12,"linkType":13,"id":14},{"sys":10530},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10532},{"url":375,"details":10533,"fileName":381,"contentType":382},{"size":377,"image":10534},{"width":379,"height":380},{"sys":10536,"fields":10539},{"id":10537,"createdAt":10538},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":10540,"slug":10541,"articleIntro":10540,"category":10542},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[10543],{"metadata":10544,"sys":10547,"fields":10554},{"tags":10545,"concepts":10546},[],[],{"space":10548,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10550,"publishedVersion":331,"revision":63,"contentType":10552,"locale":29},{"sys":10549},{"type":12,"linkType":13,"id":14},{"sys":10551},{"id":21,"type":12,"linkType":22},{"sys":10553},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10555,"metaTitle":341,"metaDescription":342,"mainTitle":10556,"subtitle":360,"heroImage":10571,"ctaButton":383,"ctaLink":384},[340],{"data":10557,"content":10558,"nodeType":75},{},[10559,10565],{"data":10560,"content":10561,"nodeType":353},{},[10562],{"data":10563,"marks":10564,"value":352,"nodeType":83},{},[],{"data":10566,"content":10567,"nodeType":88},{},[10568],{"data":10569,"marks":10570,"value":226,"nodeType":83},{},[],{"metadata":10572,"sys":10575,"fields":10580},{"tags":10573,"concepts":10574},[],[],{"space":10576,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10578,"publishedVersion":63,"revision":45,"locale":29},{"sys":10577},{"type":12,"linkType":13,"id":14},{"sys":10579},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10581},{"url":375,"details":10582,"fileName":381,"contentType":382},{"size":377,"image":10583},{"width":379,"height":380},{"sys":10585,"fields":10588},{"id":10586,"createdAt":10587},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":10589,"slug":10590,"articleIntro":-1,"category":10591},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[10592],{"metadata":10593,"sys":10596,"fields":10603},{"tags":10594,"concepts":10595},[],[],{"space":10597,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10599,"publishedVersion":331,"revision":63,"contentType":10601,"locale":29},{"sys":10598},{"type":12,"linkType":13,"id":14},{"sys":10600},{"id":21,"type":12,"linkType":22},{"sys":10602},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10604,"metaTitle":341,"metaDescription":342,"mainTitle":10605,"subtitle":360,"heroImage":10620,"ctaButton":383,"ctaLink":384},[340],{"data":10606,"content":10607,"nodeType":75},{},[10608,10614],{"data":10609,"content":10610,"nodeType":353},{},[10611],{"data":10612,"marks":10613,"value":352,"nodeType":83},{},[],{"data":10615,"content":10616,"nodeType":88},{},[10617],{"data":10618,"marks":10619,"value":226,"nodeType":83},{},[],{"metadata":10621,"sys":10624,"fields":10629},{"tags":10622,"concepts":10623},[],[],{"space":10625,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10627,"publishedVersion":63,"revision":45,"locale":29},{"sys":10626},{"type":12,"linkType":13,"id":14},{"sys":10628},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10630},{"url":375,"details":10631,"fileName":381,"contentType":382},{"size":377,"image":10632},{"width":379,"height":380},{"sys":10634,"fields":10637},{"id":10635,"createdAt":10636},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10638,"slug":10639,"articleIntro":10638,"category":10640},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10641],{"metadata":10642,"sys":10645,"fields":10652},{"tags":10643,"concepts":10644},[],[],{"space":10646,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10648,"publishedVersion":331,"revision":63,"contentType":10650,"locale":29},{"sys":10647},{"type":12,"linkType":13,"id":14},{"sys":10649},{"id":21,"type":12,"linkType":22},{"sys":10651},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10653,"metaTitle":341,"metaDescription":342,"mainTitle":10654,"subtitle":360,"heroImage":10669,"ctaButton":383,"ctaLink":384},[340],{"data":10655,"content":10656,"nodeType":75},{},[10657,10663],{"data":10658,"content":10659,"nodeType":353},{},[10660],{"data":10661,"marks":10662,"value":352,"nodeType":83},{},[],{"data":10664,"content":10665,"nodeType":88},{},[10666],{"data":10667,"marks":10668,"value":226,"nodeType":83},{},[],{"metadata":10670,"sys":10673,"fields":10678},{"tags":10671,"concepts":10672},[],[],{"space":10674,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10676,"publishedVersion":63,"revision":45,"locale":29},{"sys":10675},{"type":12,"linkType":13,"id":14},{"sys":10677},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10679},{"url":375,"details":10680,"fileName":381,"contentType":382},{"size":377,"image":10681},{"width":379,"height":380},{"sys":10683,"fields":10686},{"id":10684,"createdAt":10685},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":10687,"slug":10688,"articleIntro":10689,"category":10690},"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",[10691],{"metadata":10692,"sys":10695,"fields":10702},{"tags":10693,"concepts":10694},[],[],{"space":10696,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10698,"publishedVersion":331,"revision":63,"contentType":10700,"locale":29},{"sys":10697},{"type":12,"linkType":13,"id":14},{"sys":10699},{"id":21,"type":12,"linkType":22},{"sys":10701},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10703,"metaTitle":341,"metaDescription":342,"mainTitle":10704,"subtitle":360,"heroImage":10719,"ctaButton":383,"ctaLink":384},[340],{"data":10705,"content":10706,"nodeType":75},{},[10707,10713],{"data":10708,"content":10709,"nodeType":353},{},[10710],{"data":10711,"marks":10712,"value":352,"nodeType":83},{},[],{"data":10714,"content":10715,"nodeType":88},{},[10716],{"data":10717,"marks":10718,"value":226,"nodeType":83},{},[],{"metadata":10720,"sys":10723,"fields":10728},{"tags":10721,"concepts":10722},[],[],{"space":10724,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10726,"publishedVersion":63,"revision":45,"locale":29},{"sys":10725},{"type":12,"linkType":13,"id":14},{"sys":10727},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10729},{"url":375,"details":10730,"fileName":381,"contentType":382},{"size":377,"image":10731},{"width":379,"height":380},{"sys":10733,"fields":10736},{"id":10734,"createdAt":10735},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":10737,"slug":10738,"articleIntro":10737,"category":10739},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[10740],{"metadata":10741,"sys":10744,"fields":10751},{"tags":10742,"concepts":10743},[],[],{"space":10745,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10747,"publishedVersion":331,"revision":63,"contentType":10749,"locale":29},{"sys":10746},{"type":12,"linkType":13,"id":14},{"sys":10748},{"id":21,"type":12,"linkType":22},{"sys":10750},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10752,"metaTitle":341,"metaDescription":342,"mainTitle":10753,"subtitle":360,"heroImage":10768,"ctaButton":383,"ctaLink":384},[340],{"data":10754,"content":10755,"nodeType":75},{},[10756,10762],{"data":10757,"content":10758,"nodeType":353},{},[10759],{"data":10760,"marks":10761,"value":352,"nodeType":83},{},[],{"data":10763,"content":10764,"nodeType":88},{},[10765],{"data":10766,"marks":10767,"value":226,"nodeType":83},{},[],{"metadata":10769,"sys":10772,"fields":10777},{"tags":10770,"concepts":10771},[],[],{"space":10773,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10775,"publishedVersion":63,"revision":45,"locale":29},{"sys":10774},{"type":12,"linkType":13,"id":14},{"sys":10776},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10778},{"url":375,"details":10779,"fileName":381,"contentType":382},{"size":377,"image":10780},{"width":379,"height":380},{"sys":10782,"fields":10785},{"id":10783,"createdAt":10784},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":10786,"slug":10787,"articleIntro":10786,"category":10788},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[10789],{"metadata":10790,"sys":10793,"fields":10800},{"tags":10791,"concepts":10792},[],[],{"space":10794,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10796,"publishedVersion":331,"revision":63,"contentType":10798,"locale":29},{"sys":10795},{"type":12,"linkType":13,"id":14},{"sys":10797},{"id":21,"type":12,"linkType":22},{"sys":10799},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10801,"metaTitle":341,"metaDescription":342,"mainTitle":10802,"subtitle":360,"heroImage":10817,"ctaButton":383,"ctaLink":384},[340],{"data":10803,"content":10804,"nodeType":75},{},[10805,10811],{"data":10806,"content":10807,"nodeType":353},{},[10808],{"data":10809,"marks":10810,"value":352,"nodeType":83},{},[],{"data":10812,"content":10813,"nodeType":88},{},[10814],{"data":10815,"marks":10816,"value":226,"nodeType":83},{},[],{"metadata":10818,"sys":10821,"fields":10826},{"tags":10819,"concepts":10820},[],[],{"space":10822,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10824,"publishedVersion":63,"revision":45,"locale":29},{"sys":10823},{"type":12,"linkType":13,"id":14},{"sys":10825},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10827},{"url":375,"details":10828,"fileName":381,"contentType":382},{"size":377,"image":10829},{"width":379,"height":380},{"sys":10831,"fields":10834},{"id":10832,"createdAt":10833},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":10835,"slug":10836,"articleIntro":-1,"category":10837},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[10838],{"metadata":10839,"sys":10842,"fields":10849},{"tags":10840,"concepts":10841},[],[],{"space":10843,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10845,"publishedVersion":331,"revision":63,"contentType":10847,"locale":29},{"sys":10844},{"type":12,"linkType":13,"id":14},{"sys":10846},{"id":21,"type":12,"linkType":22},{"sys":10848},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10850,"metaTitle":341,"metaDescription":342,"mainTitle":10851,"subtitle":360,"heroImage":10866,"ctaButton":383,"ctaLink":384},[340],{"data":10852,"content":10853,"nodeType":75},{},[10854,10860],{"data":10855,"content":10856,"nodeType":353},{},[10857],{"data":10858,"marks":10859,"value":352,"nodeType":83},{},[],{"data":10861,"content":10862,"nodeType":88},{},[10863],{"data":10864,"marks":10865,"value":226,"nodeType":83},{},[],{"metadata":10867,"sys":10870,"fields":10875},{"tags":10868,"concepts":10869},[],[],{"space":10871,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10873,"publishedVersion":63,"revision":45,"locale":29},{"sys":10872},{"type":12,"linkType":13,"id":14},{"sys":10874},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10876},{"url":375,"details":10877,"fileName":381,"contentType":382},{"size":377,"image":10878},{"width":379,"height":380},{"sys":10880,"fields":10883},{"id":10881,"createdAt":10882},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10884,"slug":10885,"articleIntro":10884,"category":10886},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10887],{"metadata":10888,"sys":10891,"fields":10898},{"tags":10889,"concepts":10890},[],[],{"space":10892,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10894,"publishedVersion":331,"revision":63,"contentType":10896,"locale":29},{"sys":10893},{"type":12,"linkType":13,"id":14},{"sys":10895},{"id":21,"type":12,"linkType":22},{"sys":10897},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10899,"metaTitle":341,"metaDescription":342,"mainTitle":10900,"subtitle":360,"heroImage":10915,"ctaButton":383,"ctaLink":384},[340],{"data":10901,"content":10902,"nodeType":75},{},[10903,10909],{"data":10904,"content":10905,"nodeType":353},{},[10906],{"data":10907,"marks":10908,"value":352,"nodeType":83},{},[],{"data":10910,"content":10911,"nodeType":88},{},[10912],{"data":10913,"marks":10914,"value":226,"nodeType":83},{},[],{"metadata":10916,"sys":10919,"fields":10924},{"tags":10917,"concepts":10918},[],[],{"space":10920,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10922,"publishedVersion":63,"revision":45,"locale":29},{"sys":10921},{"type":12,"linkType":13,"id":14},{"sys":10923},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10925},{"url":375,"details":10926,"fileName":381,"contentType":382},{"size":377,"image":10927},{"width":379,"height":380},{"sys":10929,"fields":10932},{"id":10930,"createdAt":10931},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":10933,"slug":10934,"articleIntro":10933,"category":10935},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[10936],{"metadata":10937,"sys":10940,"fields":10947},{"tags":10938,"concepts":10939},[],[],{"space":10941,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10943,"publishedVersion":331,"revision":63,"contentType":10945,"locale":29},{"sys":10942},{"type":12,"linkType":13,"id":14},{"sys":10944},{"id":21,"type":12,"linkType":22},{"sys":10946},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10948,"metaTitle":341,"metaDescription":342,"mainTitle":10949,"subtitle":360,"heroImage":10964,"ctaButton":383,"ctaLink":384},[340],{"data":10950,"content":10951,"nodeType":75},{},[10952,10958],{"data":10953,"content":10954,"nodeType":353},{},[10955],{"data":10956,"marks":10957,"value":352,"nodeType":83},{},[],{"data":10959,"content":10960,"nodeType":88},{},[10961],{"data":10962,"marks":10963,"value":226,"nodeType":83},{},[],{"metadata":10965,"sys":10968,"fields":10973},{"tags":10966,"concepts":10967},[],[],{"space":10969,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":10971,"publishedVersion":63,"revision":45,"locale":29},{"sys":10970},{"type":12,"linkType":13,"id":14},{"sys":10972},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":10974},{"url":375,"details":10975,"fileName":381,"contentType":382},{"size":377,"image":10976},{"width":379,"height":380},{"sys":10978,"fields":10981},{"id":10979,"createdAt":10980},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":10982,"slug":10983,"articleIntro":10982,"category":10984},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[10985],{"metadata":10986,"sys":10989,"fields":10996},{"tags":10987,"concepts":10988},[],[],{"space":10990,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10992,"publishedVersion":331,"revision":63,"contentType":10994,"locale":29},{"sys":10991},{"type":12,"linkType":13,"id":14},{"sys":10993},{"id":21,"type":12,"linkType":22},{"sys":10995},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10997,"metaTitle":341,"metaDescription":342,"mainTitle":10998,"subtitle":360,"heroImage":11013,"ctaButton":383,"ctaLink":384},[340],{"data":10999,"content":11000,"nodeType":75},{},[11001,11007],{"data":11002,"content":11003,"nodeType":353},{},[11004],{"data":11005,"marks":11006,"value":352,"nodeType":83},{},[],{"data":11008,"content":11009,"nodeType":88},{},[11010],{"data":11011,"marks":11012,"value":226,"nodeType":83},{},[],{"metadata":11014,"sys":11017,"fields":11022},{"tags":11015,"concepts":11016},[],[],{"space":11018,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11020,"publishedVersion":63,"revision":45,"locale":29},{"sys":11019},{"type":12,"linkType":13,"id":14},{"sys":11021},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11023},{"url":375,"details":11024,"fileName":381,"contentType":382},{"size":377,"image":11025},{"width":379,"height":380},{"sys":11027,"fields":11030},{"id":11028,"createdAt":11029},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":11031,"slug":11032,"articleIntro":11031,"category":11033},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[11034],{"metadata":11035,"sys":11038,"fields":11045},{"tags":11036,"concepts":11037},[],[],{"space":11039,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11041,"publishedVersion":331,"revision":63,"contentType":11043,"locale":29},{"sys":11040},{"type":12,"linkType":13,"id":14},{"sys":11042},{"id":21,"type":12,"linkType":22},{"sys":11044},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11046,"metaTitle":341,"metaDescription":342,"mainTitle":11047,"subtitle":360,"heroImage":11062,"ctaButton":383,"ctaLink":384},[340],{"data":11048,"content":11049,"nodeType":75},{},[11050,11056],{"data":11051,"content":11052,"nodeType":353},{},[11053],{"data":11054,"marks":11055,"value":352,"nodeType":83},{},[],{"data":11057,"content":11058,"nodeType":88},{},[11059],{"data":11060,"marks":11061,"value":226,"nodeType":83},{},[],{"metadata":11063,"sys":11066,"fields":11071},{"tags":11064,"concepts":11065},[],[],{"space":11067,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11069,"publishedVersion":63,"revision":45,"locale":29},{"sys":11068},{"type":12,"linkType":13,"id":14},{"sys":11070},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11072},{"url":375,"details":11073,"fileName":381,"contentType":382},{"size":377,"image":11074},{"width":379,"height":380},{"sys":11076,"fields":11079},{"id":11077,"createdAt":11078},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":11080,"slug":11081,"articleIntro":11080,"category":11082},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[11083],{"metadata":11084,"sys":11087,"fields":11094},{"tags":11085,"concepts":11086},[],[],{"space":11088,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11090,"publishedVersion":331,"revision":63,"contentType":11092,"locale":29},{"sys":11089},{"type":12,"linkType":13,"id":14},{"sys":11091},{"id":21,"type":12,"linkType":22},{"sys":11093},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11095,"metaTitle":341,"metaDescription":342,"mainTitle":11096,"subtitle":360,"heroImage":11111,"ctaButton":383,"ctaLink":384},[340],{"data":11097,"content":11098,"nodeType":75},{},[11099,11105],{"data":11100,"content":11101,"nodeType":353},{},[11102],{"data":11103,"marks":11104,"value":352,"nodeType":83},{},[],{"data":11106,"content":11107,"nodeType":88},{},[11108],{"data":11109,"marks":11110,"value":226,"nodeType":83},{},[],{"metadata":11112,"sys":11115,"fields":11120},{"tags":11113,"concepts":11114},[],[],{"space":11116,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11118,"publishedVersion":63,"revision":45,"locale":29},{"sys":11117},{"type":12,"linkType":13,"id":14},{"sys":11119},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11121},{"url":375,"details":11122,"fileName":381,"contentType":382},{"size":377,"image":11123},{"width":379,"height":380},{"sys":11125,"fields":11128},{"id":11126,"createdAt":11127},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":11129,"slug":11130,"articleIntro":11129,"category":11131},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[11132],{"metadata":11133,"sys":11136,"fields":11143},{"tags":11134,"concepts":11135},[],[],{"space":11137,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11139,"publishedVersion":331,"revision":63,"contentType":11141,"locale":29},{"sys":11138},{"type":12,"linkType":13,"id":14},{"sys":11140},{"id":21,"type":12,"linkType":22},{"sys":11142},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11144,"metaTitle":341,"metaDescription":342,"mainTitle":11145,"subtitle":360,"heroImage":11160,"ctaButton":383,"ctaLink":384},[340],{"data":11146,"content":11147,"nodeType":75},{},[11148,11154],{"data":11149,"content":11150,"nodeType":353},{},[11151],{"data":11152,"marks":11153,"value":352,"nodeType":83},{},[],{"data":11155,"content":11156,"nodeType":88},{},[11157],{"data":11158,"marks":11159,"value":226,"nodeType":83},{},[],{"metadata":11161,"sys":11164,"fields":11169},{"tags":11162,"concepts":11163},[],[],{"space":11165,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11167,"publishedVersion":63,"revision":45,"locale":29},{"sys":11166},{"type":12,"linkType":13,"id":14},{"sys":11168},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11170},{"url":375,"details":11171,"fileName":381,"contentType":382},{"size":377,"image":11172},{"width":379,"height":380},{"sys":11174,"fields":11177},{"id":11175,"createdAt":11176},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":11178,"slug":11179,"articleIntro":11178,"category":11180},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[11181],{"metadata":11182,"sys":11185,"fields":11192},{"tags":11183,"concepts":11184},[],[],{"space":11186,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11188,"publishedVersion":331,"revision":63,"contentType":11190,"locale":29},{"sys":11187},{"type":12,"linkType":13,"id":14},{"sys":11189},{"id":21,"type":12,"linkType":22},{"sys":11191},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11193,"metaTitle":341,"metaDescription":342,"mainTitle":11194,"subtitle":360,"heroImage":11209,"ctaButton":383,"ctaLink":384},[340],{"data":11195,"content":11196,"nodeType":75},{},[11197,11203],{"data":11198,"content":11199,"nodeType":353},{},[11200],{"data":11201,"marks":11202,"value":352,"nodeType":83},{},[],{"data":11204,"content":11205,"nodeType":88},{},[11206],{"data":11207,"marks":11208,"value":226,"nodeType":83},{},[],{"metadata":11210,"sys":11213,"fields":11218},{"tags":11211,"concepts":11212},[],[],{"space":11214,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11216,"publishedVersion":63,"revision":45,"locale":29},{"sys":11215},{"type":12,"linkType":13,"id":14},{"sys":11217},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11219},{"url":375,"details":11220,"fileName":381,"contentType":382},{"size":377,"image":11221},{"width":379,"height":380},{"sys":11223,"fields":11226},{"id":11224,"createdAt":11225},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":11227,"slug":11228,"articleIntro":11227,"category":11229},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[11230],{"metadata":11231,"sys":11234,"fields":11241},{"tags":11232,"concepts":11233},[],[],{"space":11235,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11237,"publishedVersion":331,"revision":63,"contentType":11239,"locale":29},{"sys":11236},{"type":12,"linkType":13,"id":14},{"sys":11238},{"id":21,"type":12,"linkType":22},{"sys":11240},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11242,"metaTitle":341,"metaDescription":342,"mainTitle":11243,"subtitle":360,"heroImage":11258,"ctaButton":383,"ctaLink":384},[340],{"data":11244,"content":11245,"nodeType":75},{},[11246,11252],{"data":11247,"content":11248,"nodeType":353},{},[11249],{"data":11250,"marks":11251,"value":352,"nodeType":83},{},[],{"data":11253,"content":11254,"nodeType":88},{},[11255],{"data":11256,"marks":11257,"value":226,"nodeType":83},{},[],{"metadata":11259,"sys":11262,"fields":11267},{"tags":11260,"concepts":11261},[],[],{"space":11263,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11265,"publishedVersion":63,"revision":45,"locale":29},{"sys":11264},{"type":12,"linkType":13,"id":14},{"sys":11266},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11268},{"url":375,"details":11269,"fileName":381,"contentType":382},{"size":377,"image":11270},{"width":379,"height":380},{"sys":11272,"fields":11275},{"id":11273,"createdAt":11274},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":11276,"slug":11277,"articleIntro":-1,"category":11278},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[11279],{"metadata":11280,"sys":11283,"fields":11290},{"tags":11281,"concepts":11282},[],[],{"space":11284,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11286,"publishedVersion":331,"revision":63,"contentType":11288,"locale":29},{"sys":11285},{"type":12,"linkType":13,"id":14},{"sys":11287},{"id":21,"type":12,"linkType":22},{"sys":11289},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11291,"metaTitle":341,"metaDescription":342,"mainTitle":11292,"subtitle":360,"heroImage":11307,"ctaButton":383,"ctaLink":384},[340],{"data":11293,"content":11294,"nodeType":75},{},[11295,11301],{"data":11296,"content":11297,"nodeType":353},{},[11298],{"data":11299,"marks":11300,"value":352,"nodeType":83},{},[],{"data":11302,"content":11303,"nodeType":88},{},[11304],{"data":11305,"marks":11306,"value":226,"nodeType":83},{},[],{"metadata":11308,"sys":11311,"fields":11316},{"tags":11309,"concepts":11310},[],[],{"space":11312,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11314,"publishedVersion":63,"revision":45,"locale":29},{"sys":11313},{"type":12,"linkType":13,"id":14},{"sys":11315},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11317},{"url":375,"details":11318,"fileName":381,"contentType":382},{"size":377,"image":11319},{"width":379,"height":380},{"sys":11321,"fields":11324},{"id":11322,"createdAt":11323},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":11325,"slug":11326,"articleIntro":11325,"category":11327},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[11328],{"metadata":11329,"sys":11332,"fields":11339},{"tags":11330,"concepts":11331},[],[],{"space":11333,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11335,"publishedVersion":331,"revision":63,"contentType":11337,"locale":29},{"sys":11334},{"type":12,"linkType":13,"id":14},{"sys":11336},{"id":21,"type":12,"linkType":22},{"sys":11338},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11340,"metaTitle":341,"metaDescription":342,"mainTitle":11341,"subtitle":360,"heroImage":11356,"ctaButton":383,"ctaLink":384},[340],{"data":11342,"content":11343,"nodeType":75},{},[11344,11350],{"data":11345,"content":11346,"nodeType":353},{},[11347],{"data":11348,"marks":11349,"value":352,"nodeType":83},{},[],{"data":11351,"content":11352,"nodeType":88},{},[11353],{"data":11354,"marks":11355,"value":226,"nodeType":83},{},[],{"metadata":11357,"sys":11360,"fields":11365},{"tags":11358,"concepts":11359},[],[],{"space":11361,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11363,"publishedVersion":63,"revision":45,"locale":29},{"sys":11362},{"type":12,"linkType":13,"id":14},{"sys":11364},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11366},{"url":375,"details":11367,"fileName":381,"contentType":382},{"size":377,"image":11368},{"width":379,"height":380},{"sys":11370,"fields":11373},{"id":11371,"createdAt":11372},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":11374,"slug":11375,"articleIntro":-1,"category":11376},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[11377],{"metadata":11378,"sys":11381,"fields":11388},{"tags":11379,"concepts":11380},[],[],{"space":11382,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11384,"publishedVersion":331,"revision":63,"contentType":11386,"locale":29},{"sys":11383},{"type":12,"linkType":13,"id":14},{"sys":11385},{"id":21,"type":12,"linkType":22},{"sys":11387},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11389,"metaTitle":341,"metaDescription":342,"mainTitle":11390,"subtitle":360,"heroImage":11405,"ctaButton":383,"ctaLink":384},[340],{"data":11391,"content":11392,"nodeType":75},{},[11393,11399],{"data":11394,"content":11395,"nodeType":353},{},[11396],{"data":11397,"marks":11398,"value":352,"nodeType":83},{},[],{"data":11400,"content":11401,"nodeType":88},{},[11402],{"data":11403,"marks":11404,"value":226,"nodeType":83},{},[],{"metadata":11406,"sys":11409,"fields":11414},{"tags":11407,"concepts":11408},[],[],{"space":11410,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11412,"publishedVersion":63,"revision":45,"locale":29},{"sys":11411},{"type":12,"linkType":13,"id":14},{"sys":11413},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11415},{"url":375,"details":11416,"fileName":381,"contentType":382},{"size":377,"image":11417},{"width":379,"height":380},{"sys":11419,"fields":11422},{"id":11420,"createdAt":11421},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":11423,"slug":11424,"articleIntro":11423,"category":11425},"2748 - Autres prêts","compte-2748-autres-prets",[11426],{"metadata":11427,"sys":11430,"fields":11437},{"tags":11428,"concepts":11429},[],[],{"space":11431,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11433,"publishedVersion":331,"revision":63,"contentType":11435,"locale":29},{"sys":11432},{"type":12,"linkType":13,"id":14},{"sys":11434},{"id":21,"type":12,"linkType":22},{"sys":11436},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11438,"metaTitle":341,"metaDescription":342,"mainTitle":11439,"subtitle":360,"heroImage":11454,"ctaButton":383,"ctaLink":384},[340],{"data":11440,"content":11441,"nodeType":75},{},[11442,11448],{"data":11443,"content":11444,"nodeType":353},{},[11445],{"data":11446,"marks":11447,"value":352,"nodeType":83},{},[],{"data":11449,"content":11450,"nodeType":88},{},[11451],{"data":11452,"marks":11453,"value":226,"nodeType":83},{},[],{"metadata":11455,"sys":11458,"fields":11463},{"tags":11456,"concepts":11457},[],[],{"space":11459,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11461,"publishedVersion":63,"revision":45,"locale":29},{"sys":11460},{"type":12,"linkType":13,"id":14},{"sys":11462},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11464},{"url":375,"details":11465,"fileName":381,"contentType":382},{"size":377,"image":11466},{"width":379,"height":380},{"sys":11468,"fields":11471},{"id":11469,"createdAt":11470},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":11472,"slug":11473,"articleIntro":-1,"category":11474},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[11475],{"metadata":11476,"sys":11479,"fields":11486},{"tags":11477,"concepts":11478},[],[],{"space":11480,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11482,"publishedVersion":331,"revision":63,"contentType":11484,"locale":29},{"sys":11481},{"type":12,"linkType":13,"id":14},{"sys":11483},{"id":21,"type":12,"linkType":22},{"sys":11485},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11487,"metaTitle":341,"metaDescription":342,"mainTitle":11488,"subtitle":360,"heroImage":11503,"ctaButton":383,"ctaLink":384},[340],{"data":11489,"content":11490,"nodeType":75},{},[11491,11497],{"data":11492,"content":11493,"nodeType":353},{},[11494],{"data":11495,"marks":11496,"value":352,"nodeType":83},{},[],{"data":11498,"content":11499,"nodeType":88},{},[11500],{"data":11501,"marks":11502,"value":226,"nodeType":83},{},[],{"metadata":11504,"sys":11507,"fields":11512},{"tags":11505,"concepts":11506},[],[],{"space":11508,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11510,"publishedVersion":63,"revision":45,"locale":29},{"sys":11509},{"type":12,"linkType":13,"id":14},{"sys":11511},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11513},{"url":375,"details":11514,"fileName":381,"contentType":382},{"size":377,"image":11515},{"width":379,"height":380},{"sys":11517,"fields":11520},{"id":11518,"createdAt":11519},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":11521,"slug":11522,"articleIntro":11521,"category":11523},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[11524],{"metadata":11525,"sys":11528,"fields":11535},{"tags":11526,"concepts":11527},[],[],{"space":11529,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11531,"publishedVersion":331,"revision":63,"contentType":11533,"locale":29},{"sys":11530},{"type":12,"linkType":13,"id":14},{"sys":11532},{"id":21,"type":12,"linkType":22},{"sys":11534},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11536,"metaTitle":341,"metaDescription":342,"mainTitle":11537,"subtitle":360,"heroImage":11552,"ctaButton":383,"ctaLink":384},[340],{"data":11538,"content":11539,"nodeType":75},{},[11540,11546],{"data":11541,"content":11542,"nodeType":353},{},[11543],{"data":11544,"marks":11545,"value":352,"nodeType":83},{},[],{"data":11547,"content":11548,"nodeType":88},{},[11549],{"data":11550,"marks":11551,"value":226,"nodeType":83},{},[],{"metadata":11553,"sys":11556,"fields":11561},{"tags":11554,"concepts":11555},[],[],{"space":11557,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11559,"publishedVersion":63,"revision":45,"locale":29},{"sys":11558},{"type":12,"linkType":13,"id":14},{"sys":11560},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11562},{"url":375,"details":11563,"fileName":381,"contentType":382},{"size":377,"image":11564},{"width":379,"height":380},{"sys":11566,"fields":11569},{"id":11567,"createdAt":11568},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":11570,"slug":11571,"articleIntro":11570,"category":11572},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[11573],{"metadata":11574,"sys":11577,"fields":11584},{"tags":11575,"concepts":11576},[],[],{"space":11578,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11580,"publishedVersion":331,"revision":63,"contentType":11582,"locale":29},{"sys":11579},{"type":12,"linkType":13,"id":14},{"sys":11581},{"id":21,"type":12,"linkType":22},{"sys":11583},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11585,"metaTitle":341,"metaDescription":342,"mainTitle":11586,"subtitle":360,"heroImage":11601,"ctaButton":383,"ctaLink":384},[340],{"data":11587,"content":11588,"nodeType":75},{},[11589,11595],{"data":11590,"content":11591,"nodeType":353},{},[11592],{"data":11593,"marks":11594,"value":352,"nodeType":83},{},[],{"data":11596,"content":11597,"nodeType":88},{},[11598],{"data":11599,"marks":11600,"value":226,"nodeType":83},{},[],{"metadata":11602,"sys":11605,"fields":11610},{"tags":11603,"concepts":11604},[],[],{"space":11606,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11608,"publishedVersion":63,"revision":45,"locale":29},{"sys":11607},{"type":12,"linkType":13,"id":14},{"sys":11609},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11611},{"url":375,"details":11612,"fileName":381,"contentType":382},{"size":377,"image":11613},{"width":379,"height":380},{"sys":11615,"fields":11618},{"id":11616,"createdAt":11617},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":11619,"slug":11620,"articleIntro":11619,"category":11621},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[11622],{"metadata":11623,"sys":11626,"fields":11633},{"tags":11624,"concepts":11625},[],[],{"space":11627,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11629,"publishedVersion":331,"revision":63,"contentType":11631,"locale":29},{"sys":11628},{"type":12,"linkType":13,"id":14},{"sys":11630},{"id":21,"type":12,"linkType":22},{"sys":11632},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11634,"metaTitle":341,"metaDescription":342,"mainTitle":11635,"subtitle":360,"heroImage":11650,"ctaButton":383,"ctaLink":384},[340],{"data":11636,"content":11637,"nodeType":75},{},[11638,11644],{"data":11639,"content":11640,"nodeType":353},{},[11641],{"data":11642,"marks":11643,"value":352,"nodeType":83},{},[],{"data":11645,"content":11646,"nodeType":88},{},[11647],{"data":11648,"marks":11649,"value":226,"nodeType":83},{},[],{"metadata":11651,"sys":11654,"fields":11659},{"tags":11652,"concepts":11653},[],[],{"space":11655,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11657,"publishedVersion":63,"revision":45,"locale":29},{"sys":11656},{"type":12,"linkType":13,"id":14},{"sys":11658},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11660},{"url":375,"details":11661,"fileName":381,"contentType":382},{"size":377,"image":11662},{"width":379,"height":380},{"sys":11664,"fields":11667},{"id":11665,"createdAt":11666},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":11668,"slug":11669,"articleIntro":-1,"category":11670},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[11671],{"metadata":11672,"sys":11675,"fields":11682},{"tags":11673,"concepts":11674},[],[],{"space":11676,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11678,"publishedVersion":331,"revision":63,"contentType":11680,"locale":29},{"sys":11677},{"type":12,"linkType":13,"id":14},{"sys":11679},{"id":21,"type":12,"linkType":22},{"sys":11681},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11683,"metaTitle":341,"metaDescription":342,"mainTitle":11684,"subtitle":360,"heroImage":11699,"ctaButton":383,"ctaLink":384},[340],{"data":11685,"content":11686,"nodeType":75},{},[11687,11693],{"data":11688,"content":11689,"nodeType":353},{},[11690],{"data":11691,"marks":11692,"value":352,"nodeType":83},{},[],{"data":11694,"content":11695,"nodeType":88},{},[11696],{"data":11697,"marks":11698,"value":226,"nodeType":83},{},[],{"metadata":11700,"sys":11703,"fields":11708},{"tags":11701,"concepts":11702},[],[],{"space":11704,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11706,"publishedVersion":63,"revision":45,"locale":29},{"sys":11705},{"type":12,"linkType":13,"id":14},{"sys":11707},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11709},{"url":375,"details":11710,"fileName":381,"contentType":382},{"size":377,"image":11711},{"width":379,"height":380},{"sys":11713,"fields":11716},{"id":11714,"createdAt":11715},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":11717,"slug":11718,"articleIntro":11717,"category":11719},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[11720],{"metadata":11721,"sys":11724,"fields":11731},{"tags":11722,"concepts":11723},[],[],{"space":11725,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11727,"publishedVersion":331,"revision":63,"contentType":11729,"locale":29},{"sys":11726},{"type":12,"linkType":13,"id":14},{"sys":11728},{"id":21,"type":12,"linkType":22},{"sys":11730},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11732,"metaTitle":341,"metaDescription":342,"mainTitle":11733,"subtitle":360,"heroImage":11748,"ctaButton":383,"ctaLink":384},[340],{"data":11734,"content":11735,"nodeType":75},{},[11736,11742],{"data":11737,"content":11738,"nodeType":353},{},[11739],{"data":11740,"marks":11741,"value":352,"nodeType":83},{},[],{"data":11743,"content":11744,"nodeType":88},{},[11745],{"data":11746,"marks":11747,"value":226,"nodeType":83},{},[],{"metadata":11749,"sys":11752,"fields":11757},{"tags":11750,"concepts":11751},[],[],{"space":11753,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11755,"publishedVersion":63,"revision":45,"locale":29},{"sys":11754},{"type":12,"linkType":13,"id":14},{"sys":11756},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11758},{"url":375,"details":11759,"fileName":381,"contentType":382},{"size":377,"image":11760},{"width":379,"height":380},{"sys":11762,"fields":11765},{"id":11763,"createdAt":11764},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":11766,"slug":11767,"articleIntro":-1,"category":11768},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[11769],{"metadata":11770,"sys":11773,"fields":11780},{"tags":11771,"concepts":11772},[],[],{"space":11774,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11776,"publishedVersion":331,"revision":63,"contentType":11778,"locale":29},{"sys":11775},{"type":12,"linkType":13,"id":14},{"sys":11777},{"id":21,"type":12,"linkType":22},{"sys":11779},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11781,"metaTitle":341,"metaDescription":342,"mainTitle":11782,"subtitle":360,"heroImage":11797,"ctaButton":383,"ctaLink":384},[340],{"data":11783,"content":11784,"nodeType":75},{},[11785,11791],{"data":11786,"content":11787,"nodeType":353},{},[11788],{"data":11789,"marks":11790,"value":352,"nodeType":83},{},[],{"data":11792,"content":11793,"nodeType":88},{},[11794],{"data":11795,"marks":11796,"value":226,"nodeType":83},{},[],{"metadata":11798,"sys":11801,"fields":11806},{"tags":11799,"concepts":11800},[],[],{"space":11802,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11804,"publishedVersion":63,"revision":45,"locale":29},{"sys":11803},{"type":12,"linkType":13,"id":14},{"sys":11805},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11807},{"url":375,"details":11808,"fileName":381,"contentType":382},{"size":377,"image":11809},{"width":379,"height":380},{"sys":11811,"fields":11814},{"id":11812,"createdAt":11813},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":11815,"slug":11816,"articleIntro":11815,"category":11817},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[11818],{"metadata":11819,"sys":11822,"fields":11829},{"tags":11820,"concepts":11821},[],[],{"space":11823,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11825,"publishedVersion":331,"revision":63,"contentType":11827,"locale":29},{"sys":11824},{"type":12,"linkType":13,"id":14},{"sys":11826},{"id":21,"type":12,"linkType":22},{"sys":11828},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11830,"metaTitle":341,"metaDescription":342,"mainTitle":11831,"subtitle":360,"heroImage":11846,"ctaButton":383,"ctaLink":384},[340],{"data":11832,"content":11833,"nodeType":75},{},[11834,11840],{"data":11835,"content":11836,"nodeType":353},{},[11837],{"data":11838,"marks":11839,"value":352,"nodeType":83},{},[],{"data":11841,"content":11842,"nodeType":88},{},[11843],{"data":11844,"marks":11845,"value":226,"nodeType":83},{},[],{"metadata":11847,"sys":11850,"fields":11855},{"tags":11848,"concepts":11849},[],[],{"space":11851,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11853,"publishedVersion":63,"revision":45,"locale":29},{"sys":11852},{"type":12,"linkType":13,"id":14},{"sys":11854},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11856},{"url":375,"details":11857,"fileName":381,"contentType":382},{"size":377,"image":11858},{"width":379,"height":380},{"sys":11860,"fields":11863},{"id":11861,"createdAt":11862},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":11864,"slug":11865,"articleIntro":11864,"category":11866},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[11867],{"metadata":11868,"sys":11871,"fields":11878},{"tags":11869,"concepts":11870},[],[],{"space":11872,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11874,"publishedVersion":331,"revision":63,"contentType":11876,"locale":29},{"sys":11873},{"type":12,"linkType":13,"id":14},{"sys":11875},{"id":21,"type":12,"linkType":22},{"sys":11877},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11879,"metaTitle":341,"metaDescription":342,"mainTitle":11880,"subtitle":360,"heroImage":11895,"ctaButton":383,"ctaLink":384},[340],{"data":11881,"content":11882,"nodeType":75},{},[11883,11889],{"data":11884,"content":11885,"nodeType":353},{},[11886],{"data":11887,"marks":11888,"value":352,"nodeType":83},{},[],{"data":11890,"content":11891,"nodeType":88},{},[11892],{"data":11893,"marks":11894,"value":226,"nodeType":83},{},[],{"metadata":11896,"sys":11899,"fields":11904},{"tags":11897,"concepts":11898},[],[],{"space":11900,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11902,"publishedVersion":63,"revision":45,"locale":29},{"sys":11901},{"type":12,"linkType":13,"id":14},{"sys":11903},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11905},{"url":375,"details":11906,"fileName":381,"contentType":382},{"size":377,"image":11907},{"width":379,"height":380},{"sys":11909,"fields":11912},{"id":11910,"createdAt":11911},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":11913,"slug":11914,"articleIntro":11913,"category":11915},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[11916],{"metadata":11917,"sys":11920,"fields":11927},{"tags":11918,"concepts":11919},[],[],{"space":11921,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11923,"publishedVersion":331,"revision":63,"contentType":11925,"locale":29},{"sys":11922},{"type":12,"linkType":13,"id":14},{"sys":11924},{"id":21,"type":12,"linkType":22},{"sys":11926},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11928,"metaTitle":341,"metaDescription":342,"mainTitle":11929,"subtitle":360,"heroImage":11944,"ctaButton":383,"ctaLink":384},[340],{"data":11930,"content":11931,"nodeType":75},{},[11932,11938],{"data":11933,"content":11934,"nodeType":353},{},[11935],{"data":11936,"marks":11937,"value":352,"nodeType":83},{},[],{"data":11939,"content":11940,"nodeType":88},{},[11941],{"data":11942,"marks":11943,"value":226,"nodeType":83},{},[],{"metadata":11945,"sys":11948,"fields":11953},{"tags":11946,"concepts":11947},[],[],{"space":11949,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":11951,"publishedVersion":63,"revision":45,"locale":29},{"sys":11950},{"type":12,"linkType":13,"id":14},{"sys":11952},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":11954},{"url":375,"details":11955,"fileName":381,"contentType":382},{"size":377,"image":11956},{"width":379,"height":380},{"sys":11958,"fields":11961},{"id":11959,"createdAt":11960},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":11962,"slug":11963,"articleIntro":11962,"category":11964},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[11965],{"metadata":11966,"sys":11969,"fields":11976},{"tags":11967,"concepts":11968},[],[],{"space":11970,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11972,"publishedVersion":331,"revision":63,"contentType":11974,"locale":29},{"sys":11971},{"type":12,"linkType":13,"id":14},{"sys":11973},{"id":21,"type":12,"linkType":22},{"sys":11975},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11977,"metaTitle":341,"metaDescription":342,"mainTitle":11978,"subtitle":360,"heroImage":11993,"ctaButton":383,"ctaLink":384},[340],{"data":11979,"content":11980,"nodeType":75},{},[11981,11987],{"data":11982,"content":11983,"nodeType":353},{},[11984],{"data":11985,"marks":11986,"value":352,"nodeType":83},{},[],{"data":11988,"content":11989,"nodeType":88},{},[11990],{"data":11991,"marks":11992,"value":226,"nodeType":83},{},[],{"metadata":11994,"sys":11997,"fields":12002},{"tags":11995,"concepts":11996},[],[],{"space":11998,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12000,"publishedVersion":63,"revision":45,"locale":29},{"sys":11999},{"type":12,"linkType":13,"id":14},{"sys":12001},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12003},{"url":375,"details":12004,"fileName":381,"contentType":382},{"size":377,"image":12005},{"width":379,"height":380},{"sys":12007,"fields":12010},{"id":12008,"createdAt":12009},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":12011,"slug":12012,"articleIntro":12011,"category":12013},"Compte 451 - Groupe","compte-451-groupe",[12014],{"metadata":12015,"sys":12018,"fields":12025},{"tags":12016,"concepts":12017},[],[],{"space":12019,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12021,"publishedVersion":331,"revision":63,"contentType":12023,"locale":29},{"sys":12020},{"type":12,"linkType":13,"id":14},{"sys":12022},{"id":21,"type":12,"linkType":22},{"sys":12024},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12026,"metaTitle":341,"metaDescription":342,"mainTitle":12027,"subtitle":360,"heroImage":12042,"ctaButton":383,"ctaLink":384},[340],{"data":12028,"content":12029,"nodeType":75},{},[12030,12036],{"data":12031,"content":12032,"nodeType":353},{},[12033],{"data":12034,"marks":12035,"value":352,"nodeType":83},{},[],{"data":12037,"content":12038,"nodeType":88},{},[12039],{"data":12040,"marks":12041,"value":226,"nodeType":83},{},[],{"metadata":12043,"sys":12046,"fields":12051},{"tags":12044,"concepts":12045},[],[],{"space":12047,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12049,"publishedVersion":63,"revision":45,"locale":29},{"sys":12048},{"type":12,"linkType":13,"id":14},{"sys":12050},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12052},{"url":375,"details":12053,"fileName":381,"contentType":382},{"size":377,"image":12054},{"width":379,"height":380},{"sys":12056,"fields":12059},{"id":12057,"createdAt":12058},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":12060,"slug":12061,"articleIntro":-1,"category":12062},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[12063],{"metadata":12064,"sys":12067,"fields":12074},{"tags":12065,"concepts":12066},[],[],{"space":12068,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12070,"publishedVersion":331,"revision":63,"contentType":12072,"locale":29},{"sys":12069},{"type":12,"linkType":13,"id":14},{"sys":12071},{"id":21,"type":12,"linkType":22},{"sys":12073},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12075,"metaTitle":341,"metaDescription":342,"mainTitle":12076,"subtitle":360,"heroImage":12091,"ctaButton":383,"ctaLink":384},[340],{"data":12077,"content":12078,"nodeType":75},{},[12079,12085],{"data":12080,"content":12081,"nodeType":353},{},[12082],{"data":12083,"marks":12084,"value":352,"nodeType":83},{},[],{"data":12086,"content":12087,"nodeType":88},{},[12088],{"data":12089,"marks":12090,"value":226,"nodeType":83},{},[],{"metadata":12092,"sys":12095,"fields":12100},{"tags":12093,"concepts":12094},[],[],{"space":12096,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12098,"publishedVersion":63,"revision":45,"locale":29},{"sys":12097},{"type":12,"linkType":13,"id":14},{"sys":12099},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12101},{"url":375,"details":12102,"fileName":381,"contentType":382},{"size":377,"image":12103},{"width":379,"height":380},{"sys":12105,"fields":12108},{"id":12106,"createdAt":12107},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":12109,"slug":12110,"articleIntro":12109,"category":12111},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[12112],{"metadata":12113,"sys":12116,"fields":12123},{"tags":12114,"concepts":12115},[],[],{"space":12117,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12119,"publishedVersion":331,"revision":63,"contentType":12121,"locale":29},{"sys":12118},{"type":12,"linkType":13,"id":14},{"sys":12120},{"id":21,"type":12,"linkType":22},{"sys":12122},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12124,"metaTitle":341,"metaDescription":342,"mainTitle":12125,"subtitle":360,"heroImage":12140,"ctaButton":383,"ctaLink":384},[340],{"data":12126,"content":12127,"nodeType":75},{},[12128,12134],{"data":12129,"content":12130,"nodeType":353},{},[12131],{"data":12132,"marks":12133,"value":352,"nodeType":83},{},[],{"data":12135,"content":12136,"nodeType":88},{},[12137],{"data":12138,"marks":12139,"value":226,"nodeType":83},{},[],{"metadata":12141,"sys":12144,"fields":12149},{"tags":12142,"concepts":12143},[],[],{"space":12145,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12147,"publishedVersion":63,"revision":45,"locale":29},{"sys":12146},{"type":12,"linkType":13,"id":14},{"sys":12148},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12150},{"url":375,"details":12151,"fileName":381,"contentType":382},{"size":377,"image":12152},{"width":379,"height":380},{"sys":12154,"fields":12157},{"id":12155,"createdAt":12156},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":12158,"slug":12159,"articleIntro":-1,"category":12160},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[12161],{"metadata":12162,"sys":12165,"fields":12172},{"tags":12163,"concepts":12164},[],[],{"space":12166,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12168,"publishedVersion":331,"revision":63,"contentType":12170,"locale":29},{"sys":12167},{"type":12,"linkType":13,"id":14},{"sys":12169},{"id":21,"type":12,"linkType":22},{"sys":12171},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12173,"metaTitle":341,"metaDescription":342,"mainTitle":12174,"subtitle":360,"heroImage":12189,"ctaButton":383,"ctaLink":384},[340],{"data":12175,"content":12176,"nodeType":75},{},[12177,12183],{"data":12178,"content":12179,"nodeType":353},{},[12180],{"data":12181,"marks":12182,"value":352,"nodeType":83},{},[],{"data":12184,"content":12185,"nodeType":88},{},[12186],{"data":12187,"marks":12188,"value":226,"nodeType":83},{},[],{"metadata":12190,"sys":12193,"fields":12198},{"tags":12191,"concepts":12192},[],[],{"space":12194,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12196,"publishedVersion":63,"revision":45,"locale":29},{"sys":12195},{"type":12,"linkType":13,"id":14},{"sys":12197},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12199},{"url":375,"details":12200,"fileName":381,"contentType":382},{"size":377,"image":12201},{"width":379,"height":380},{"sys":12203,"fields":12206},{"id":12204,"createdAt":12205},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":12207,"slug":12208,"articleIntro":12207,"category":12209},"473 - Comptes d'attente","compte-473-comptes-d-attente",[12210],{"metadata":12211,"sys":12214,"fields":12221},{"tags":12212,"concepts":12213},[],[],{"space":12215,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12217,"publishedVersion":331,"revision":63,"contentType":12219,"locale":29},{"sys":12216},{"type":12,"linkType":13,"id":14},{"sys":12218},{"id":21,"type":12,"linkType":22},{"sys":12220},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12222,"metaTitle":341,"metaDescription":342,"mainTitle":12223,"subtitle":360,"heroImage":12238,"ctaButton":383,"ctaLink":384},[340],{"data":12224,"content":12225,"nodeType":75},{},[12226,12232],{"data":12227,"content":12228,"nodeType":353},{},[12229],{"data":12230,"marks":12231,"value":352,"nodeType":83},{},[],{"data":12233,"content":12234,"nodeType":88},{},[12235],{"data":12236,"marks":12237,"value":226,"nodeType":83},{},[],{"metadata":12239,"sys":12242,"fields":12247},{"tags":12240,"concepts":12241},[],[],{"space":12243,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12245,"publishedVersion":63,"revision":45,"locale":29},{"sys":12244},{"type":12,"linkType":13,"id":14},{"sys":12246},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12248},{"url":375,"details":12249,"fileName":381,"contentType":382},{"size":377,"image":12250},{"width":379,"height":380},{"sys":12252,"fields":12255},{"id":12253,"createdAt":12254},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":12256,"slug":12257,"articleIntro":12256,"category":12258},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[12259],{"metadata":12260,"sys":12263,"fields":12270},{"tags":12261,"concepts":12262},[],[],{"space":12264,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12266,"publishedVersion":331,"revision":63,"contentType":12268,"locale":29},{"sys":12265},{"type":12,"linkType":13,"id":14},{"sys":12267},{"id":21,"type":12,"linkType":22},{"sys":12269},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12271,"metaTitle":341,"metaDescription":342,"mainTitle":12272,"subtitle":360,"heroImage":12287,"ctaButton":383,"ctaLink":384},[340],{"data":12273,"content":12274,"nodeType":75},{},[12275,12281],{"data":12276,"content":12277,"nodeType":353},{},[12278],{"data":12279,"marks":12280,"value":352,"nodeType":83},{},[],{"data":12282,"content":12283,"nodeType":88},{},[12284],{"data":12285,"marks":12286,"value":226,"nodeType":83},{},[],{"metadata":12288,"sys":12291,"fields":12296},{"tags":12289,"concepts":12290},[],[],{"space":12292,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12294,"publishedVersion":63,"revision":45,"locale":29},{"sys":12293},{"type":12,"linkType":13,"id":14},{"sys":12295},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12297},{"url":375,"details":12298,"fileName":381,"contentType":382},{"size":377,"image":12299},{"width":379,"height":380},{"sys":12301,"fields":12304},{"id":12302,"createdAt":12303},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":12305,"slug":12306,"articleIntro":-1,"category":12307},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[12308],{"metadata":12309,"sys":12312,"fields":12319},{"tags":12310,"concepts":12311},[],[],{"space":12313,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12315,"publishedVersion":331,"revision":63,"contentType":12317,"locale":29},{"sys":12314},{"type":12,"linkType":13,"id":14},{"sys":12316},{"id":21,"type":12,"linkType":22},{"sys":12318},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12320,"metaTitle":341,"metaDescription":342,"mainTitle":12321,"subtitle":360,"heroImage":12336,"ctaButton":383,"ctaLink":384},[340],{"data":12322,"content":12323,"nodeType":75},{},[12324,12330],{"data":12325,"content":12326,"nodeType":353},{},[12327],{"data":12328,"marks":12329,"value":352,"nodeType":83},{},[],{"data":12331,"content":12332,"nodeType":88},{},[12333],{"data":12334,"marks":12335,"value":226,"nodeType":83},{},[],{"metadata":12337,"sys":12340,"fields":12345},{"tags":12338,"concepts":12339},[],[],{"space":12341,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12343,"publishedVersion":63,"revision":45,"locale":29},{"sys":12342},{"type":12,"linkType":13,"id":14},{"sys":12344},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12346},{"url":375,"details":12347,"fileName":381,"contentType":382},{"size":377,"image":12348},{"width":379,"height":380},{"sys":12350,"fields":12353},{"id":12351,"createdAt":12352},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":12354,"slug":12355,"articleIntro":12354,"category":12356},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[12357],{"metadata":12358,"sys":12361,"fields":12368},{"tags":12359,"concepts":12360},[],[],{"space":12362,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12364,"publishedVersion":331,"revision":63,"contentType":12366,"locale":29},{"sys":12363},{"type":12,"linkType":13,"id":14},{"sys":12365},{"id":21,"type":12,"linkType":22},{"sys":12367},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12369,"metaTitle":341,"metaDescription":342,"mainTitle":12370,"subtitle":360,"heroImage":12385,"ctaButton":383,"ctaLink":384},[340],{"data":12371,"content":12372,"nodeType":75},{},[12373,12379],{"data":12374,"content":12375,"nodeType":353},{},[12376],{"data":12377,"marks":12378,"value":352,"nodeType":83},{},[],{"data":12380,"content":12381,"nodeType":88},{},[12382],{"data":12383,"marks":12384,"value":226,"nodeType":83},{},[],{"metadata":12386,"sys":12389,"fields":12394},{"tags":12387,"concepts":12388},[],[],{"space":12390,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12392,"publishedVersion":63,"revision":45,"locale":29},{"sys":12391},{"type":12,"linkType":13,"id":14},{"sys":12393},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12395},{"url":375,"details":12396,"fileName":381,"contentType":382},{"size":377,"image":12397},{"width":379,"height":380},{"sys":12399,"fields":12402},{"id":12400,"createdAt":12401},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":12403,"slug":12404,"articleIntro":12403,"category":12405},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[12406],{"metadata":12407,"sys":12410,"fields":12417},{"tags":12408,"concepts":12409},[],[],{"space":12411,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12413,"publishedVersion":331,"revision":63,"contentType":12415,"locale":29},{"sys":12412},{"type":12,"linkType":13,"id":14},{"sys":12414},{"id":21,"type":12,"linkType":22},{"sys":12416},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12418,"metaTitle":341,"metaDescription":342,"mainTitle":12419,"subtitle":360,"heroImage":12434,"ctaButton":383,"ctaLink":384},[340],{"data":12420,"content":12421,"nodeType":75},{},[12422,12428],{"data":12423,"content":12424,"nodeType":353},{},[12425],{"data":12426,"marks":12427,"value":352,"nodeType":83},{},[],{"data":12429,"content":12430,"nodeType":88},{},[12431],{"data":12432,"marks":12433,"value":226,"nodeType":83},{},[],{"metadata":12435,"sys":12438,"fields":12443},{"tags":12436,"concepts":12437},[],[],{"space":12439,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12441,"publishedVersion":63,"revision":45,"locale":29},{"sys":12440},{"type":12,"linkType":13,"id":14},{"sys":12442},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12444},{"url":375,"details":12445,"fileName":381,"contentType":382},{"size":377,"image":12446},{"width":379,"height":380},{"sys":12448,"fields":12451},{"id":12449,"createdAt":12450},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":12452,"slug":12453,"articleIntro":12452,"category":12454},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[12455],{"metadata":12456,"sys":12459,"fields":12466},{"tags":12457,"concepts":12458},[],[],{"space":12460,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12462,"publishedVersion":331,"revision":63,"contentType":12464,"locale":29},{"sys":12461},{"type":12,"linkType":13,"id":14},{"sys":12463},{"id":21,"type":12,"linkType":22},{"sys":12465},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12467,"metaTitle":341,"metaDescription":342,"mainTitle":12468,"subtitle":360,"heroImage":12483,"ctaButton":383,"ctaLink":384},[340],{"data":12469,"content":12470,"nodeType":75},{},[12471,12477],{"data":12472,"content":12473,"nodeType":353},{},[12474],{"data":12475,"marks":12476,"value":352,"nodeType":83},{},[],{"data":12478,"content":12479,"nodeType":88},{},[12480],{"data":12481,"marks":12482,"value":226,"nodeType":83},{},[],{"metadata":12484,"sys":12487,"fields":12492},{"tags":12485,"concepts":12486},[],[],{"space":12488,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12490,"publishedVersion":63,"revision":45,"locale":29},{"sys":12489},{"type":12,"linkType":13,"id":14},{"sys":12491},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12493},{"url":375,"details":12494,"fileName":381,"contentType":382},{"size":377,"image":12495},{"width":379,"height":380},{"sys":12497,"fields":12500},{"id":12498,"createdAt":12499},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12501,"slug":12502,"articleIntro":12501,"category":12503},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12504],{"metadata":12505,"sys":12508,"fields":12515},{"tags":12506,"concepts":12507},[],[],{"space":12509,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12511,"publishedVersion":331,"revision":63,"contentType":12513,"locale":29},{"sys":12510},{"type":12,"linkType":13,"id":14},{"sys":12512},{"id":21,"type":12,"linkType":22},{"sys":12514},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12516,"metaTitle":341,"metaDescription":342,"mainTitle":12517,"subtitle":360,"heroImage":12532,"ctaButton":383,"ctaLink":384},[340],{"data":12518,"content":12519,"nodeType":75},{},[12520,12526],{"data":12521,"content":12522,"nodeType":353},{},[12523],{"data":12524,"marks":12525,"value":352,"nodeType":83},{},[],{"data":12527,"content":12528,"nodeType":88},{},[12529],{"data":12530,"marks":12531,"value":226,"nodeType":83},{},[],{"metadata":12533,"sys":12536,"fields":12541},{"tags":12534,"concepts":12535},[],[],{"space":12537,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12539,"publishedVersion":63,"revision":45,"locale":29},{"sys":12538},{"type":12,"linkType":13,"id":14},{"sys":12540},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12542},{"url":375,"details":12543,"fileName":381,"contentType":382},{"size":377,"image":12544},{"width":379,"height":380},{"sys":12546,"fields":12549},{"id":12547,"createdAt":12548},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":12550,"slug":12551,"articleIntro":12550,"category":12552},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[12553],{"metadata":12554,"sys":12557,"fields":12564},{"tags":12555,"concepts":12556},[],[],{"space":12558,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12560,"publishedVersion":331,"revision":63,"contentType":12562,"locale":29},{"sys":12559},{"type":12,"linkType":13,"id":14},{"sys":12561},{"id":21,"type":12,"linkType":22},{"sys":12563},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12565,"metaTitle":341,"metaDescription":342,"mainTitle":12566,"subtitle":360,"heroImage":12581,"ctaButton":383,"ctaLink":384},[340],{"data":12567,"content":12568,"nodeType":75},{},[12569,12575],{"data":12570,"content":12571,"nodeType":353},{},[12572],{"data":12573,"marks":12574,"value":352,"nodeType":83},{},[],{"data":12576,"content":12577,"nodeType":88},{},[12578],{"data":12579,"marks":12580,"value":226,"nodeType":83},{},[],{"metadata":12582,"sys":12585,"fields":12590},{"tags":12583,"concepts":12584},[],[],{"space":12586,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12588,"publishedVersion":63,"revision":45,"locale":29},{"sys":12587},{"type":12,"linkType":13,"id":14},{"sys":12589},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12591},{"url":375,"details":12592,"fileName":381,"contentType":382},{"size":377,"image":12593},{"width":379,"height":380},{"sys":12595,"fields":12598},{"id":12596,"createdAt":12597},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":12599,"slug":12600,"articleIntro":12599,"category":12601},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[12602],{"metadata":12603,"sys":12606,"fields":12613},{"tags":12604,"concepts":12605},[],[],{"space":12607,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12609,"publishedVersion":331,"revision":63,"contentType":12611,"locale":29},{"sys":12608},{"type":12,"linkType":13,"id":14},{"sys":12610},{"id":21,"type":12,"linkType":22},{"sys":12612},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12614,"metaTitle":341,"metaDescription":342,"mainTitle":12615,"subtitle":360,"heroImage":12630,"ctaButton":383,"ctaLink":384},[340],{"data":12616,"content":12617,"nodeType":75},{},[12618,12624],{"data":12619,"content":12620,"nodeType":353},{},[12621],{"data":12622,"marks":12623,"value":352,"nodeType":83},{},[],{"data":12625,"content":12626,"nodeType":88},{},[12627],{"data":12628,"marks":12629,"value":226,"nodeType":83},{},[],{"metadata":12631,"sys":12634,"fields":12639},{"tags":12632,"concepts":12633},[],[],{"space":12635,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12637,"publishedVersion":63,"revision":45,"locale":29},{"sys":12636},{"type":12,"linkType":13,"id":14},{"sys":12638},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12640},{"url":375,"details":12641,"fileName":381,"contentType":382},{"size":377,"image":12642},{"width":379,"height":380},{"sys":12644,"fields":12647},{"id":12645,"createdAt":12646},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":12648,"slug":12649,"articleIntro":12648,"category":12650},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[12651],{"metadata":12652,"sys":12655,"fields":12662},{"tags":12653,"concepts":12654},[],[],{"space":12656,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12658,"publishedVersion":331,"revision":63,"contentType":12660,"locale":29},{"sys":12657},{"type":12,"linkType":13,"id":14},{"sys":12659},{"id":21,"type":12,"linkType":22},{"sys":12661},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12663,"metaTitle":341,"metaDescription":342,"mainTitle":12664,"subtitle":360,"heroImage":12679,"ctaButton":383,"ctaLink":384},[340],{"data":12665,"content":12666,"nodeType":75},{},[12667,12673],{"data":12668,"content":12669,"nodeType":353},{},[12670],{"data":12671,"marks":12672,"value":352,"nodeType":83},{},[],{"data":12674,"content":12675,"nodeType":88},{},[12676],{"data":12677,"marks":12678,"value":226,"nodeType":83},{},[],{"metadata":12680,"sys":12683,"fields":12688},{"tags":12681,"concepts":12682},[],[],{"space":12684,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12686,"publishedVersion":63,"revision":45,"locale":29},{"sys":12685},{"type":12,"linkType":13,"id":14},{"sys":12687},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12689},{"url":375,"details":12690,"fileName":381,"contentType":382},{"size":377,"image":12691},{"width":379,"height":380},{"sys":12693,"fields":12696},{"id":12694,"createdAt":12695},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":12697,"slug":12698,"articleIntro":12697,"category":12699},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[12700],{"metadata":12701,"sys":12704,"fields":12711},{"tags":12702,"concepts":12703},[],[],{"space":12705,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12707,"publishedVersion":331,"revision":63,"contentType":12709,"locale":29},{"sys":12706},{"type":12,"linkType":13,"id":14},{"sys":12708},{"id":21,"type":12,"linkType":22},{"sys":12710},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12712,"metaTitle":341,"metaDescription":342,"mainTitle":12713,"subtitle":360,"heroImage":12728,"ctaButton":383,"ctaLink":384},[340],{"data":12714,"content":12715,"nodeType":75},{},[12716,12722],{"data":12717,"content":12718,"nodeType":353},{},[12719],{"data":12720,"marks":12721,"value":352,"nodeType":83},{},[],{"data":12723,"content":12724,"nodeType":88},{},[12725],{"data":12726,"marks":12727,"value":226,"nodeType":83},{},[],{"metadata":12729,"sys":12732,"fields":12737},{"tags":12730,"concepts":12731},[],[],{"space":12733,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12735,"publishedVersion":63,"revision":45,"locale":29},{"sys":12734},{"type":12,"linkType":13,"id":14},{"sys":12736},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12738},{"url":375,"details":12739,"fileName":381,"contentType":382},{"size":377,"image":12740},{"width":379,"height":380},{"sys":12742,"fields":12745},{"id":12743,"createdAt":12744},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":12746,"slug":12747,"articleIntro":12746,"category":12748},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[12749],{"metadata":12750,"sys":12753,"fields":12760},{"tags":12751,"concepts":12752},[],[],{"space":12754,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12756,"publishedVersion":331,"revision":63,"contentType":12758,"locale":29},{"sys":12755},{"type":12,"linkType":13,"id":14},{"sys":12757},{"id":21,"type":12,"linkType":22},{"sys":12759},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12761,"metaTitle":341,"metaDescription":342,"mainTitle":12762,"subtitle":360,"heroImage":12777,"ctaButton":383,"ctaLink":384},[340],{"data":12763,"content":12764,"nodeType":75},{},[12765,12771],{"data":12766,"content":12767,"nodeType":353},{},[12768],{"data":12769,"marks":12770,"value":352,"nodeType":83},{},[],{"data":12772,"content":12773,"nodeType":88},{},[12774],{"data":12775,"marks":12776,"value":226,"nodeType":83},{},[],{"metadata":12778,"sys":12781,"fields":12786},{"tags":12779,"concepts":12780},[],[],{"space":12782,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12784,"publishedVersion":63,"revision":45,"locale":29},{"sys":12783},{"type":12,"linkType":13,"id":14},{"sys":12785},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12787},{"url":375,"details":12788,"fileName":381,"contentType":382},{"size":377,"image":12789},{"width":379,"height":380},{"sys":12791,"fields":12794},{"id":12792,"createdAt":12793},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":12795,"slug":12796,"articleIntro":-1,"category":12797},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[12798],{"metadata":12799,"sys":12802,"fields":12809},{"tags":12800,"concepts":12801},[],[],{"space":12803,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12805,"publishedVersion":331,"revision":63,"contentType":12807,"locale":29},{"sys":12804},{"type":12,"linkType":13,"id":14},{"sys":12806},{"id":21,"type":12,"linkType":22},{"sys":12808},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12810,"metaTitle":341,"metaDescription":342,"mainTitle":12811,"subtitle":360,"heroImage":12826,"ctaButton":383,"ctaLink":384},[340],{"data":12812,"content":12813,"nodeType":75},{},[12814,12820],{"data":12815,"content":12816,"nodeType":353},{},[12817],{"data":12818,"marks":12819,"value":352,"nodeType":83},{},[],{"data":12821,"content":12822,"nodeType":88},{},[12823],{"data":12824,"marks":12825,"value":226,"nodeType":83},{},[],{"metadata":12827,"sys":12830,"fields":12835},{"tags":12828,"concepts":12829},[],[],{"space":12831,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12833,"publishedVersion":63,"revision":45,"locale":29},{"sys":12832},{"type":12,"linkType":13,"id":14},{"sys":12834},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12836},{"url":375,"details":12837,"fileName":381,"contentType":382},{"size":377,"image":12838},{"width":379,"height":380},{"sys":12840,"fields":12843},{"id":12841,"createdAt":12842},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":12844,"slug":12845,"articleIntro":-1,"category":12846},"Compte 518 - Intérêts courus","compte-518-interets-courus",[12847],{"metadata":12848,"sys":12851,"fields":12858},{"tags":12849,"concepts":12850},[],[],{"space":12852,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12854,"publishedVersion":331,"revision":63,"contentType":12856,"locale":29},{"sys":12853},{"type":12,"linkType":13,"id":14},{"sys":12855},{"id":21,"type":12,"linkType":22},{"sys":12857},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12859,"metaTitle":341,"metaDescription":342,"mainTitle":12860,"subtitle":360,"heroImage":12875,"ctaButton":383,"ctaLink":384},[340],{"data":12861,"content":12862,"nodeType":75},{},[12863,12869],{"data":12864,"content":12865,"nodeType":353},{},[12866],{"data":12867,"marks":12868,"value":352,"nodeType":83},{},[],{"data":12870,"content":12871,"nodeType":88},{},[12872],{"data":12873,"marks":12874,"value":226,"nodeType":83},{},[],{"metadata":12876,"sys":12879,"fields":12884},{"tags":12877,"concepts":12878},[],[],{"space":12880,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12882,"publishedVersion":63,"revision":45,"locale":29},{"sys":12881},{"type":12,"linkType":13,"id":14},{"sys":12883},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12885},{"url":375,"details":12886,"fileName":381,"contentType":382},{"size":377,"image":12887},{"width":379,"height":380},{"sys":12889,"fields":12892},{"id":12890,"createdAt":12891},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":12893,"slug":12894,"articleIntro":-1,"category":12895},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[12896],{"metadata":12897,"sys":12900,"fields":12907},{"tags":12898,"concepts":12899},[],[],{"space":12901,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12903,"publishedVersion":331,"revision":63,"contentType":12905,"locale":29},{"sys":12902},{"type":12,"linkType":13,"id":14},{"sys":12904},{"id":21,"type":12,"linkType":22},{"sys":12906},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12908,"metaTitle":341,"metaDescription":342,"mainTitle":12909,"subtitle":360,"heroImage":12924,"ctaButton":383,"ctaLink":384},[340],{"data":12910,"content":12911,"nodeType":75},{},[12912,12918],{"data":12913,"content":12914,"nodeType":353},{},[12915],{"data":12916,"marks":12917,"value":352,"nodeType":83},{},[],{"data":12919,"content":12920,"nodeType":88},{},[12921],{"data":12922,"marks":12923,"value":226,"nodeType":83},{},[],{"metadata":12925,"sys":12928,"fields":12933},{"tags":12926,"concepts":12927},[],[],{"space":12929,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12931,"publishedVersion":63,"revision":45,"locale":29},{"sys":12930},{"type":12,"linkType":13,"id":14},{"sys":12932},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12934},{"url":375,"details":12935,"fileName":381,"contentType":382},{"size":377,"image":12936},{"width":379,"height":380},{"sys":12938,"fields":12941},{"id":12939,"createdAt":12940},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":12942,"slug":12943,"articleIntro":12942,"category":12944},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[12945],{"metadata":12946,"sys":12949,"fields":12956},{"tags":12947,"concepts":12948},[],[],{"space":12950,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12952,"publishedVersion":331,"revision":63,"contentType":12954,"locale":29},{"sys":12951},{"type":12,"linkType":13,"id":14},{"sys":12953},{"id":21,"type":12,"linkType":22},{"sys":12955},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12957,"metaTitle":341,"metaDescription":342,"mainTitle":12958,"subtitle":360,"heroImage":12973,"ctaButton":383,"ctaLink":384},[340],{"data":12959,"content":12960,"nodeType":75},{},[12961,12967],{"data":12962,"content":12963,"nodeType":353},{},[12964],{"data":12965,"marks":12966,"value":352,"nodeType":83},{},[],{"data":12968,"content":12969,"nodeType":88},{},[12970],{"data":12971,"marks":12972,"value":226,"nodeType":83},{},[],{"metadata":12974,"sys":12977,"fields":12982},{"tags":12975,"concepts":12976},[],[],{"space":12978,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":12980,"publishedVersion":63,"revision":45,"locale":29},{"sys":12979},{"type":12,"linkType":13,"id":14},{"sys":12981},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":12983},{"url":375,"details":12984,"fileName":381,"contentType":382},{"size":377,"image":12985},{"width":379,"height":380},{"sys":12987,"fields":12990},{"id":12988,"createdAt":12989},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":12991,"slug":12992,"articleIntro":-1,"category":12993},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[12994],{"metadata":12995,"sys":12998,"fields":13005},{"tags":12996,"concepts":12997},[],[],{"space":12999,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13001,"publishedVersion":331,"revision":63,"contentType":13003,"locale":29},{"sys":13000},{"type":12,"linkType":13,"id":14},{"sys":13002},{"id":21,"type":12,"linkType":22},{"sys":13004},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13006,"metaTitle":341,"metaDescription":342,"mainTitle":13007,"subtitle":360,"heroImage":13022,"ctaButton":383,"ctaLink":384},[340],{"data":13008,"content":13009,"nodeType":75},{},[13010,13016],{"data":13011,"content":13012,"nodeType":353},{},[13013],{"data":13014,"marks":13015,"value":352,"nodeType":83},{},[],{"data":13017,"content":13018,"nodeType":88},{},[13019],{"data":13020,"marks":13021,"value":226,"nodeType":83},{},[],{"metadata":13023,"sys":13026,"fields":13031},{"tags":13024,"concepts":13025},[],[],{"space":13027,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13029,"publishedVersion":63,"revision":45,"locale":29},{"sys":13028},{"type":12,"linkType":13,"id":14},{"sys":13030},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13032},{"url":375,"details":13033,"fileName":381,"contentType":382},{"size":377,"image":13034},{"width":379,"height":380},{"sys":13036,"fields":13039},{"id":13037,"createdAt":13038},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":13040,"slug":13041,"articleIntro":13040,"category":13042},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[13043],{"metadata":13044,"sys":13047,"fields":13054},{"tags":13045,"concepts":13046},[],[],{"space":13048,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13050,"publishedVersion":331,"revision":63,"contentType":13052,"locale":29},{"sys":13049},{"type":12,"linkType":13,"id":14},{"sys":13051},{"id":21,"type":12,"linkType":22},{"sys":13053},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13055,"metaTitle":341,"metaDescription":342,"mainTitle":13056,"subtitle":360,"heroImage":13071,"ctaButton":383,"ctaLink":384},[340],{"data":13057,"content":13058,"nodeType":75},{},[13059,13065],{"data":13060,"content":13061,"nodeType":353},{},[13062],{"data":13063,"marks":13064,"value":352,"nodeType":83},{},[],{"data":13066,"content":13067,"nodeType":88},{},[13068],{"data":13069,"marks":13070,"value":226,"nodeType":83},{},[],{"metadata":13072,"sys":13075,"fields":13080},{"tags":13073,"concepts":13074},[],[],{"space":13076,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13078,"publishedVersion":63,"revision":45,"locale":29},{"sys":13077},{"type":12,"linkType":13,"id":14},{"sys":13079},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13081},{"url":375,"details":13082,"fileName":381,"contentType":382},{"size":377,"image":13083},{"width":379,"height":380},{"sys":13085,"fields":13088},{"id":13086,"createdAt":13087},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":13089,"slug":13090,"articleIntro":13089,"category":13091},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[13092],{"metadata":13093,"sys":13096,"fields":13103},{"tags":13094,"concepts":13095},[],[],{"space":13097,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13099,"publishedVersion":331,"revision":63,"contentType":13101,"locale":29},{"sys":13098},{"type":12,"linkType":13,"id":14},{"sys":13100},{"id":21,"type":12,"linkType":22},{"sys":13102},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13104,"metaTitle":341,"metaDescription":342,"mainTitle":13105,"subtitle":360,"heroImage":13120,"ctaButton":383,"ctaLink":384},[340],{"data":13106,"content":13107,"nodeType":75},{},[13108,13114],{"data":13109,"content":13110,"nodeType":353},{},[13111],{"data":13112,"marks":13113,"value":352,"nodeType":83},{},[],{"data":13115,"content":13116,"nodeType":88},{},[13117],{"data":13118,"marks":13119,"value":226,"nodeType":83},{},[],{"metadata":13121,"sys":13124,"fields":13129},{"tags":13122,"concepts":13123},[],[],{"space":13125,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13127,"publishedVersion":63,"revision":45,"locale":29},{"sys":13126},{"type":12,"linkType":13,"id":14},{"sys":13128},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13130},{"url":375,"details":13131,"fileName":381,"contentType":382},{"size":377,"image":13132},{"width":379,"height":380},{"sys":13134,"fields":13137},{"id":13135,"createdAt":13136},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":13138,"slug":13139,"articleIntro":13138,"category":13140},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[13141],{"metadata":13142,"sys":13145,"fields":13152},{"tags":13143,"concepts":13144},[],[],{"space":13146,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13148,"publishedVersion":331,"revision":63,"contentType":13150,"locale":29},{"sys":13147},{"type":12,"linkType":13,"id":14},{"sys":13149},{"id":21,"type":12,"linkType":22},{"sys":13151},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13153,"metaTitle":341,"metaDescription":342,"mainTitle":13154,"subtitle":360,"heroImage":13169,"ctaButton":383,"ctaLink":384},[340],{"data":13155,"content":13156,"nodeType":75},{},[13157,13163],{"data":13158,"content":13159,"nodeType":353},{},[13160],{"data":13161,"marks":13162,"value":352,"nodeType":83},{},[],{"data":13164,"content":13165,"nodeType":88},{},[13166],{"data":13167,"marks":13168,"value":226,"nodeType":83},{},[],{"metadata":13170,"sys":13173,"fields":13178},{"tags":13171,"concepts":13172},[],[],{"space":13174,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13176,"publishedVersion":63,"revision":45,"locale":29},{"sys":13175},{"type":12,"linkType":13,"id":14},{"sys":13177},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13179},{"url":375,"details":13180,"fileName":381,"contentType":382},{"size":377,"image":13181},{"width":379,"height":380},{"sys":13183,"fields":13186},{"id":13184,"createdAt":13185},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13187,"slug":13188,"articleIntro":13187,"category":13189},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13190],{"metadata":13191,"sys":13194,"fields":13201},{"tags":13192,"concepts":13193},[],[],{"space":13195,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13197,"publishedVersion":331,"revision":63,"contentType":13199,"locale":29},{"sys":13196},{"type":12,"linkType":13,"id":14},{"sys":13198},{"id":21,"type":12,"linkType":22},{"sys":13200},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13202,"metaTitle":341,"metaDescription":342,"mainTitle":13203,"subtitle":360,"heroImage":13218,"ctaButton":383,"ctaLink":384},[340],{"data":13204,"content":13205,"nodeType":75},{},[13206,13212],{"data":13207,"content":13208,"nodeType":353},{},[13209],{"data":13210,"marks":13211,"value":352,"nodeType":83},{},[],{"data":13213,"content":13214,"nodeType":88},{},[13215],{"data":13216,"marks":13217,"value":226,"nodeType":83},{},[],{"metadata":13219,"sys":13222,"fields":13227},{"tags":13220,"concepts":13221},[],[],{"space":13223,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13225,"publishedVersion":63,"revision":45,"locale":29},{"sys":13224},{"type":12,"linkType":13,"id":14},{"sys":13226},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13228},{"url":375,"details":13229,"fileName":381,"contentType":382},{"size":377,"image":13230},{"width":379,"height":380},{"sys":13232,"fields":13233},{"id":15,"createdAt":17},{"title":31,"slug":316,"articleIntro":31,"category":13234},[13235],{"metadata":13236,"sys":13239,"fields":13246},{"tags":13237,"concepts":13238},[],[],{"space":13240,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13242,"publishedVersion":331,"revision":63,"contentType":13244,"locale":29},{"sys":13241},{"type":12,"linkType":13,"id":14},{"sys":13243},{"id":21,"type":12,"linkType":22},{"sys":13245},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13247,"metaTitle":341,"metaDescription":342,"mainTitle":13248,"subtitle":360,"heroImage":13263,"ctaButton":383,"ctaLink":384},[340],{"data":13249,"content":13250,"nodeType":75},{},[13251,13257],{"data":13252,"content":13253,"nodeType":353},{},[13254],{"data":13255,"marks":13256,"value":352,"nodeType":83},{},[],{"data":13258,"content":13259,"nodeType":88},{},[13260],{"data":13261,"marks":13262,"value":226,"nodeType":83},{},[],{"metadata":13264,"sys":13267,"fields":13272},{"tags":13265,"concepts":13266},[],[],{"space":13268,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13270,"publishedVersion":63,"revision":45,"locale":29},{"sys":13269},{"type":12,"linkType":13,"id":14},{"sys":13271},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13273},{"url":375,"details":13274,"fileName":381,"contentType":382},{"size":377,"image":13275},{"width":379,"height":380},{"sys":13277,"fields":13280},{"id":13278,"createdAt":13279},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":13281,"slug":13282,"articleIntro":13281,"category":13283},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[13284],{"metadata":13285,"sys":13288,"fields":13295},{"tags":13286,"concepts":13287},[],[],{"space":13289,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13291,"publishedVersion":331,"revision":63,"contentType":13293,"locale":29},{"sys":13290},{"type":12,"linkType":13,"id":14},{"sys":13292},{"id":21,"type":12,"linkType":22},{"sys":13294},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13296,"metaTitle":341,"metaDescription":342,"mainTitle":13297,"subtitle":360,"heroImage":13312,"ctaButton":383,"ctaLink":384},[340],{"data":13298,"content":13299,"nodeType":75},{},[13300,13306],{"data":13301,"content":13302,"nodeType":353},{},[13303],{"data":13304,"marks":13305,"value":352,"nodeType":83},{},[],{"data":13307,"content":13308,"nodeType":88},{},[13309],{"data":13310,"marks":13311,"value":226,"nodeType":83},{},[],{"metadata":13313,"sys":13316,"fields":13321},{"tags":13314,"concepts":13315},[],[],{"space":13317,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13319,"publishedVersion":63,"revision":45,"locale":29},{"sys":13318},{"type":12,"linkType":13,"id":14},{"sys":13320},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13322},{"url":375,"details":13323,"fileName":381,"contentType":382},{"size":377,"image":13324},{"width":379,"height":380},{"sys":13326,"fields":13329},{"id":13327,"createdAt":13328},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":13330,"slug":13331,"articleIntro":13330,"category":13332},"4686 - Charges à payer","compte-4686-charges-a-payer",[13333],{"metadata":13334,"sys":13337,"fields":13344},{"tags":13335,"concepts":13336},[],[],{"space":13338,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13340,"publishedVersion":331,"revision":63,"contentType":13342,"locale":29},{"sys":13339},{"type":12,"linkType":13,"id":14},{"sys":13341},{"id":21,"type":12,"linkType":22},{"sys":13343},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13345,"metaTitle":341,"metaDescription":342,"mainTitle":13346,"subtitle":360,"heroImage":13361,"ctaButton":383,"ctaLink":384},[340],{"data":13347,"content":13348,"nodeType":75},{},[13349,13355],{"data":13350,"content":13351,"nodeType":353},{},[13352],{"data":13353,"marks":13354,"value":352,"nodeType":83},{},[],{"data":13356,"content":13357,"nodeType":88},{},[13358],{"data":13359,"marks":13360,"value":226,"nodeType":83},{},[],{"metadata":13362,"sys":13365,"fields":13370},{"tags":13363,"concepts":13364},[],[],{"space":13366,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13368,"publishedVersion":63,"revision":45,"locale":29},{"sys":13367},{"type":12,"linkType":13,"id":14},{"sys":13369},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13371},{"url":375,"details":13372,"fileName":381,"contentType":382},{"size":377,"image":13373},{"width":379,"height":380},{"sys":13375,"fields":13378},{"id":13376,"createdAt":13377},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":13379,"slug":13380,"articleIntro":13379,"category":13381},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[13382],{"metadata":13383,"sys":13386,"fields":13393},{"tags":13384,"concepts":13385},[],[],{"space":13387,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13389,"publishedVersion":331,"revision":63,"contentType":13391,"locale":29},{"sys":13388},{"type":12,"linkType":13,"id":14},{"sys":13390},{"id":21,"type":12,"linkType":22},{"sys":13392},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13394,"metaTitle":341,"metaDescription":342,"mainTitle":13395,"subtitle":360,"heroImage":13410,"ctaButton":383,"ctaLink":384},[340],{"data":13396,"content":13397,"nodeType":75},{},[13398,13404],{"data":13399,"content":13400,"nodeType":353},{},[13401],{"data":13402,"marks":13403,"value":352,"nodeType":83},{},[],{"data":13405,"content":13406,"nodeType":88},{},[13407],{"data":13408,"marks":13409,"value":226,"nodeType":83},{},[],{"metadata":13411,"sys":13414,"fields":13419},{"tags":13412,"concepts":13413},[],[],{"space":13415,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13417,"publishedVersion":63,"revision":45,"locale":29},{"sys":13416},{"type":12,"linkType":13,"id":14},{"sys":13418},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13420},{"url":375,"details":13421,"fileName":381,"contentType":382},{"size":377,"image":13422},{"width":379,"height":380},{"sys":13424,"fields":13427},{"id":13425,"createdAt":13426},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":13428,"slug":13429,"articleIntro":13428,"category":13430},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[13431],{"metadata":13432,"sys":13435,"fields":13442},{"tags":13433,"concepts":13434},[],[],{"space":13436,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13438,"publishedVersion":331,"revision":63,"contentType":13440,"locale":29},{"sys":13437},{"type":12,"linkType":13,"id":14},{"sys":13439},{"id":21,"type":12,"linkType":22},{"sys":13441},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13443,"metaTitle":341,"metaDescription":342,"mainTitle":13444,"subtitle":360,"heroImage":13459,"ctaButton":383,"ctaLink":384},[340],{"data":13445,"content":13446,"nodeType":75},{},[13447,13453],{"data":13448,"content":13449,"nodeType":353},{},[13450],{"data":13451,"marks":13452,"value":352,"nodeType":83},{},[],{"data":13454,"content":13455,"nodeType":88},{},[13456],{"data":13457,"marks":13458,"value":226,"nodeType":83},{},[],{"metadata":13460,"sys":13463,"fields":13468},{"tags":13461,"concepts":13462},[],[],{"space":13464,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13466,"publishedVersion":63,"revision":45,"locale":29},{"sys":13465},{"type":12,"linkType":13,"id":14},{"sys":13467},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13469},{"url":375,"details":13470,"fileName":381,"contentType":382},{"size":377,"image":13471},{"width":379,"height":380},{"sys":13473,"fields":13476},{"id":13474,"createdAt":13475},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":13477,"slug":13478,"articleIntro":13477,"category":13479},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[13480],{"metadata":13481,"sys":13484,"fields":13491},{"tags":13482,"concepts":13483},[],[],{"space":13485,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13487,"publishedVersion":331,"revision":63,"contentType":13489,"locale":29},{"sys":13486},{"type":12,"linkType":13,"id":14},{"sys":13488},{"id":21,"type":12,"linkType":22},{"sys":13490},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13492,"metaTitle":341,"metaDescription":342,"mainTitle":13493,"subtitle":360,"heroImage":13508,"ctaButton":383,"ctaLink":384},[340],{"data":13494,"content":13495,"nodeType":75},{},[13496,13502],{"data":13497,"content":13498,"nodeType":353},{},[13499],{"data":13500,"marks":13501,"value":352,"nodeType":83},{},[],{"data":13503,"content":13504,"nodeType":88},{},[13505],{"data":13506,"marks":13507,"value":226,"nodeType":83},{},[],{"metadata":13509,"sys":13512,"fields":13517},{"tags":13510,"concepts":13511},[],[],{"space":13513,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13515,"publishedVersion":63,"revision":45,"locale":29},{"sys":13514},{"type":12,"linkType":13,"id":14},{"sys":13516},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13518},{"url":375,"details":13519,"fileName":381,"contentType":382},{"size":377,"image":13520},{"width":379,"height":380},{"sys":13522,"fields":13525},{"id":13523,"createdAt":13524},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":13526,"slug":13527,"articleIntro":13526,"category":13528},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[13529],{"metadata":13530,"sys":13533,"fields":13540},{"tags":13531,"concepts":13532},[],[],{"space":13534,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13536,"publishedVersion":331,"revision":63,"contentType":13538,"locale":29},{"sys":13535},{"type":12,"linkType":13,"id":14},{"sys":13537},{"id":21,"type":12,"linkType":22},{"sys":13539},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13541,"metaTitle":341,"metaDescription":342,"mainTitle":13542,"subtitle":360,"heroImage":13557,"ctaButton":383,"ctaLink":384},[340],{"data":13543,"content":13544,"nodeType":75},{},[13545,13551],{"data":13546,"content":13547,"nodeType":353},{},[13548],{"data":13549,"marks":13550,"value":352,"nodeType":83},{},[],{"data":13552,"content":13553,"nodeType":88},{},[13554],{"data":13555,"marks":13556,"value":226,"nodeType":83},{},[],{"metadata":13558,"sys":13561,"fields":13566},{"tags":13559,"concepts":13560},[],[],{"space":13562,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13564,"publishedVersion":63,"revision":45,"locale":29},{"sys":13563},{"type":12,"linkType":13,"id":14},{"sys":13565},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13567},{"url":375,"details":13568,"fileName":381,"contentType":382},{"size":377,"image":13569},{"width":379,"height":380},{"sys":13571,"fields":13574},{"id":13572,"createdAt":13573},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":13575,"slug":13576,"articleIntro":-1,"category":13577},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[13578],{"metadata":13579,"sys":13582,"fields":13589},{"tags":13580,"concepts":13581},[],[],{"space":13583,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13585,"publishedVersion":331,"revision":63,"contentType":13587,"locale":29},{"sys":13584},{"type":12,"linkType":13,"id":14},{"sys":13586},{"id":21,"type":12,"linkType":22},{"sys":13588},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13590,"metaTitle":341,"metaDescription":342,"mainTitle":13591,"subtitle":360,"heroImage":13606,"ctaButton":383,"ctaLink":384},[340],{"data":13592,"content":13593,"nodeType":75},{},[13594,13600],{"data":13595,"content":13596,"nodeType":353},{},[13597],{"data":13598,"marks":13599,"value":352,"nodeType":83},{},[],{"data":13601,"content":13602,"nodeType":88},{},[13603],{"data":13604,"marks":13605,"value":226,"nodeType":83},{},[],{"metadata":13607,"sys":13610,"fields":13615},{"tags":13608,"concepts":13609},[],[],{"space":13611,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13613,"publishedVersion":63,"revision":45,"locale":29},{"sys":13612},{"type":12,"linkType":13,"id":14},{"sys":13614},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13616},{"url":375,"details":13617,"fileName":381,"contentType":382},{"size":377,"image":13618},{"width":379,"height":380},{"sys":13620,"fields":13623},{"id":13621,"createdAt":13622},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":13624,"slug":13625,"articleIntro":13624,"category":13626},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[13627],{"metadata":13628,"sys":13631,"fields":13638},{"tags":13629,"concepts":13630},[],[],{"space":13632,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13634,"publishedVersion":331,"revision":63,"contentType":13636,"locale":29},{"sys":13633},{"type":12,"linkType":13,"id":14},{"sys":13635},{"id":21,"type":12,"linkType":22},{"sys":13637},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13639,"metaTitle":341,"metaDescription":342,"mainTitle":13640,"subtitle":360,"heroImage":13655,"ctaButton":383,"ctaLink":384},[340],{"data":13641,"content":13642,"nodeType":75},{},[13643,13649],{"data":13644,"content":13645,"nodeType":353},{},[13646],{"data":13647,"marks":13648,"value":352,"nodeType":83},{},[],{"data":13650,"content":13651,"nodeType":88},{},[13652],{"data":13653,"marks":13654,"value":226,"nodeType":83},{},[],{"metadata":13656,"sys":13659,"fields":13664},{"tags":13657,"concepts":13658},[],[],{"space":13660,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13662,"publishedVersion":63,"revision":45,"locale":29},{"sys":13661},{"type":12,"linkType":13,"id":14},{"sys":13663},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13665},{"url":375,"details":13666,"fileName":381,"contentType":382},{"size":377,"image":13667},{"width":379,"height":380},{"sys":13669,"fields":13672},{"id":13670,"createdAt":13671},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":13673,"slug":13674,"articleIntro":13673,"category":13675},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[13676],{"metadata":13677,"sys":13680,"fields":13687},{"tags":13678,"concepts":13679},[],[],{"space":13681,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13683,"publishedVersion":331,"revision":63,"contentType":13685,"locale":29},{"sys":13682},{"type":12,"linkType":13,"id":14},{"sys":13684},{"id":21,"type":12,"linkType":22},{"sys":13686},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13688,"metaTitle":341,"metaDescription":342,"mainTitle":13689,"subtitle":360,"heroImage":13704,"ctaButton":383,"ctaLink":384},[340],{"data":13690,"content":13691,"nodeType":75},{},[13692,13698],{"data":13693,"content":13694,"nodeType":353},{},[13695],{"data":13696,"marks":13697,"value":352,"nodeType":83},{},[],{"data":13699,"content":13700,"nodeType":88},{},[13701],{"data":13702,"marks":13703,"value":226,"nodeType":83},{},[],{"metadata":13705,"sys":13708,"fields":13713},{"tags":13706,"concepts":13707},[],[],{"space":13709,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13711,"publishedVersion":63,"revision":45,"locale":29},{"sys":13710},{"type":12,"linkType":13,"id":14},{"sys":13712},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13714},{"url":375,"details":13715,"fileName":381,"contentType":382},{"size":377,"image":13716},{"width":379,"height":380},{"sys":13718,"fields":13721},{"id":13719,"createdAt":13720},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":13722,"slug":13723,"articleIntro":13722,"category":13724},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[13725],{"metadata":13726,"sys":13729,"fields":13736},{"tags":13727,"concepts":13728},[],[],{"space":13730,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13732,"publishedVersion":331,"revision":63,"contentType":13734,"locale":29},{"sys":13731},{"type":12,"linkType":13,"id":14},{"sys":13733},{"id":21,"type":12,"linkType":22},{"sys":13735},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13737,"metaTitle":341,"metaDescription":342,"mainTitle":13738,"subtitle":360,"heroImage":13753,"ctaButton":383,"ctaLink":384},[340],{"data":13739,"content":13740,"nodeType":75},{},[13741,13747],{"data":13742,"content":13743,"nodeType":353},{},[13744],{"data":13745,"marks":13746,"value":352,"nodeType":83},{},[],{"data":13748,"content":13749,"nodeType":88},{},[13750],{"data":13751,"marks":13752,"value":226,"nodeType":83},{},[],{"metadata":13754,"sys":13757,"fields":13762},{"tags":13755,"concepts":13756},[],[],{"space":13758,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13760,"publishedVersion":63,"revision":45,"locale":29},{"sys":13759},{"type":12,"linkType":13,"id":14},{"sys":13761},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13763},{"url":375,"details":13764,"fileName":381,"contentType":382},{"size":377,"image":13765},{"width":379,"height":380},{"sys":13767,"fields":13770},{"id":13768,"createdAt":13769},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13771,"slug":13772,"articleIntro":13771,"category":13773},"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",[13774],{"metadata":13775,"sys":13778,"fields":13785},{"tags":13776,"concepts":13777},[],[],{"space":13779,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13781,"publishedVersion":331,"revision":63,"contentType":13783,"locale":29},{"sys":13780},{"type":12,"linkType":13,"id":14},{"sys":13782},{"id":21,"type":12,"linkType":22},{"sys":13784},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13786,"metaTitle":341,"metaDescription":342,"mainTitle":13787,"subtitle":360,"heroImage":13802,"ctaButton":383,"ctaLink":384},[340],{"data":13788,"content":13789,"nodeType":75},{},[13790,13796],{"data":13791,"content":13792,"nodeType":353},{},[13793],{"data":13794,"marks":13795,"value":352,"nodeType":83},{},[],{"data":13797,"content":13798,"nodeType":88},{},[13799],{"data":13800,"marks":13801,"value":226,"nodeType":83},{},[],{"metadata":13803,"sys":13806,"fields":13811},{"tags":13804,"concepts":13805},[],[],{"space":13807,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13809,"publishedVersion":63,"revision":45,"locale":29},{"sys":13808},{"type":12,"linkType":13,"id":14},{"sys":13810},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13812},{"url":375,"details":13813,"fileName":381,"contentType":382},{"size":377,"image":13814},{"width":379,"height":380},{"sys":13816,"fields":13819},{"id":13817,"createdAt":13818},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":13820,"slug":13821,"articleIntro":13820,"category":13822},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[13823],{"metadata":13824,"sys":13827,"fields":13834},{"tags":13825,"concepts":13826},[],[],{"space":13828,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13830,"publishedVersion":331,"revision":63,"contentType":13832,"locale":29},{"sys":13829},{"type":12,"linkType":13,"id":14},{"sys":13831},{"id":21,"type":12,"linkType":22},{"sys":13833},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13835,"metaTitle":341,"metaDescription":342,"mainTitle":13836,"subtitle":360,"heroImage":13851,"ctaButton":383,"ctaLink":384},[340],{"data":13837,"content":13838,"nodeType":75},{},[13839,13845],{"data":13840,"content":13841,"nodeType":353},{},[13842],{"data":13843,"marks":13844,"value":352,"nodeType":83},{},[],{"data":13846,"content":13847,"nodeType":88},{},[13848],{"data":13849,"marks":13850,"value":226,"nodeType":83},{},[],{"metadata":13852,"sys":13855,"fields":13860},{"tags":13853,"concepts":13854},[],[],{"space":13856,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13858,"publishedVersion":63,"revision":45,"locale":29},{"sys":13857},{"type":12,"linkType":13,"id":14},{"sys":13859},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13861},{"url":375,"details":13862,"fileName":381,"contentType":382},{"size":377,"image":13863},{"width":379,"height":380},{"sys":13865,"fields":13868},{"id":13866,"createdAt":13867},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":13869,"slug":13870,"articleIntro":13869,"category":13871},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[13872],{"metadata":13873,"sys":13876,"fields":13883},{"tags":13874,"concepts":13875},[],[],{"space":13877,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13879,"publishedVersion":331,"revision":63,"contentType":13881,"locale":29},{"sys":13878},{"type":12,"linkType":13,"id":14},{"sys":13880},{"id":21,"type":12,"linkType":22},{"sys":13882},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13884,"metaTitle":341,"metaDescription":342,"mainTitle":13885,"subtitle":360,"heroImage":13900,"ctaButton":383,"ctaLink":384},[340],{"data":13886,"content":13887,"nodeType":75},{},[13888,13894],{"data":13889,"content":13890,"nodeType":353},{},[13891],{"data":13892,"marks":13893,"value":352,"nodeType":83},{},[],{"data":13895,"content":13896,"nodeType":88},{},[13897],{"data":13898,"marks":13899,"value":226,"nodeType":83},{},[],{"metadata":13901,"sys":13904,"fields":13909},{"tags":13902,"concepts":13903},[],[],{"space":13905,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13907,"publishedVersion":63,"revision":45,"locale":29},{"sys":13906},{"type":12,"linkType":13,"id":14},{"sys":13908},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13910},{"url":375,"details":13911,"fileName":381,"contentType":382},{"size":377,"image":13912},{"width":379,"height":380},{"sys":13914,"fields":13917},{"id":13915,"createdAt":13916},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":13918,"slug":13919,"articleIntro":-1,"category":13920},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[13921],{"metadata":13922,"sys":13925,"fields":13932},{"tags":13923,"concepts":13924},[],[],{"space":13926,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13928,"publishedVersion":331,"revision":63,"contentType":13930,"locale":29},{"sys":13927},{"type":12,"linkType":13,"id":14},{"sys":13929},{"id":21,"type":12,"linkType":22},{"sys":13931},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13933,"metaTitle":341,"metaDescription":342,"mainTitle":13934,"subtitle":360,"heroImage":13949,"ctaButton":383,"ctaLink":384},[340],{"data":13935,"content":13936,"nodeType":75},{},[13937,13943],{"data":13938,"content":13939,"nodeType":353},{},[13940],{"data":13941,"marks":13942,"value":352,"nodeType":83},{},[],{"data":13944,"content":13945,"nodeType":88},{},[13946],{"data":13947,"marks":13948,"value":226,"nodeType":83},{},[],{"metadata":13950,"sys":13953,"fields":13958},{"tags":13951,"concepts":13952},[],[],{"space":13954,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":13956,"publishedVersion":63,"revision":45,"locale":29},{"sys":13955},{"type":12,"linkType":13,"id":14},{"sys":13957},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":13959},{"url":375,"details":13960,"fileName":381,"contentType":382},{"size":377,"image":13961},{"width":379,"height":380},{"sys":13963,"fields":13966},{"id":13964,"createdAt":13965},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":13967,"slug":13968,"articleIntro":-1,"category":13969},"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",[13970],{"metadata":13971,"sys":13974,"fields":13981},{"tags":13972,"concepts":13973},[],[],{"space":13975,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13977,"publishedVersion":331,"revision":63,"contentType":13979,"locale":29},{"sys":13976},{"type":12,"linkType":13,"id":14},{"sys":13978},{"id":21,"type":12,"linkType":22},{"sys":13980},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13982,"metaTitle":341,"metaDescription":342,"mainTitle":13983,"subtitle":360,"heroImage":13998,"ctaButton":383,"ctaLink":384},[340],{"data":13984,"content":13985,"nodeType":75},{},[13986,13992],{"data":13987,"content":13988,"nodeType":353},{},[13989],{"data":13990,"marks":13991,"value":352,"nodeType":83},{},[],{"data":13993,"content":13994,"nodeType":88},{},[13995],{"data":13996,"marks":13997,"value":226,"nodeType":83},{},[],{"metadata":13999,"sys":14002,"fields":14007},{"tags":14000,"concepts":14001},[],[],{"space":14003,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14005,"publishedVersion":63,"revision":45,"locale":29},{"sys":14004},{"type":12,"linkType":13,"id":14},{"sys":14006},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14008},{"url":375,"details":14009,"fileName":381,"contentType":382},{"size":377,"image":14010},{"width":379,"height":380},{"sys":14012,"fields":14015},{"id":14013,"createdAt":14014},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":14016,"slug":14017,"articleIntro":14016,"category":14018},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[14019],{"metadata":14020,"sys":14023,"fields":14030},{"tags":14021,"concepts":14022},[],[],{"space":14024,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14026,"publishedVersion":331,"revision":63,"contentType":14028,"locale":29},{"sys":14025},{"type":12,"linkType":13,"id":14},{"sys":14027},{"id":21,"type":12,"linkType":22},{"sys":14029},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14031,"metaTitle":341,"metaDescription":342,"mainTitle":14032,"subtitle":360,"heroImage":14047,"ctaButton":383,"ctaLink":384},[340],{"data":14033,"content":14034,"nodeType":75},{},[14035,14041],{"data":14036,"content":14037,"nodeType":353},{},[14038],{"data":14039,"marks":14040,"value":352,"nodeType":83},{},[],{"data":14042,"content":14043,"nodeType":88},{},[14044],{"data":14045,"marks":14046,"value":226,"nodeType":83},{},[],{"metadata":14048,"sys":14051,"fields":14056},{"tags":14049,"concepts":14050},[],[],{"space":14052,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14054,"publishedVersion":63,"revision":45,"locale":29},{"sys":14053},{"type":12,"linkType":13,"id":14},{"sys":14055},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14057},{"url":375,"details":14058,"fileName":381,"contentType":382},{"size":377,"image":14059},{"width":379,"height":380},{"sys":14061,"fields":14064},{"id":14062,"createdAt":14063},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":14065,"slug":14066,"articleIntro":-1,"category":14067},"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",[14068],{"metadata":14069,"sys":14072,"fields":14079},{"tags":14070,"concepts":14071},[],[],{"space":14073,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14075,"publishedVersion":331,"revision":63,"contentType":14077,"locale":29},{"sys":14074},{"type":12,"linkType":13,"id":14},{"sys":14076},{"id":21,"type":12,"linkType":22},{"sys":14078},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14080,"metaTitle":341,"metaDescription":342,"mainTitle":14081,"subtitle":360,"heroImage":14096,"ctaButton":383,"ctaLink":384},[340],{"data":14082,"content":14083,"nodeType":75},{},[14084,14090],{"data":14085,"content":14086,"nodeType":353},{},[14087],{"data":14088,"marks":14089,"value":352,"nodeType":83},{},[],{"data":14091,"content":14092,"nodeType":88},{},[14093],{"data":14094,"marks":14095,"value":226,"nodeType":83},{},[],{"metadata":14097,"sys":14100,"fields":14105},{"tags":14098,"concepts":14099},[],[],{"space":14101,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14103,"publishedVersion":63,"revision":45,"locale":29},{"sys":14102},{"type":12,"linkType":13,"id":14},{"sys":14104},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14106},{"url":375,"details":14107,"fileName":381,"contentType":382},{"size":377,"image":14108},{"width":379,"height":380},{"sys":14110,"fields":14113},{"id":14111,"createdAt":14112},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":14114,"slug":14115,"articleIntro":14114,"category":14116},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[14117],{"metadata":14118,"sys":14121,"fields":14128},{"tags":14119,"concepts":14120},[],[],{"space":14122,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14124,"publishedVersion":331,"revision":63,"contentType":14126,"locale":29},{"sys":14123},{"type":12,"linkType":13,"id":14},{"sys":14125},{"id":21,"type":12,"linkType":22},{"sys":14127},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14129,"metaTitle":341,"metaDescription":342,"mainTitle":14130,"subtitle":360,"heroImage":14145,"ctaButton":383,"ctaLink":384},[340],{"data":14131,"content":14132,"nodeType":75},{},[14133,14139],{"data":14134,"content":14135,"nodeType":353},{},[14136],{"data":14137,"marks":14138,"value":352,"nodeType":83},{},[],{"data":14140,"content":14141,"nodeType":88},{},[14142],{"data":14143,"marks":14144,"value":226,"nodeType":83},{},[],{"metadata":14146,"sys":14149,"fields":14154},{"tags":14147,"concepts":14148},[],[],{"space":14150,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14152,"publishedVersion":63,"revision":45,"locale":29},{"sys":14151},{"type":12,"linkType":13,"id":14},{"sys":14153},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14155},{"url":375,"details":14156,"fileName":381,"contentType":382},{"size":377,"image":14157},{"width":379,"height":380},{"sys":14159,"fields":14162},{"id":14160,"createdAt":14161},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":14163,"slug":14164,"articleIntro":-1,"category":14165},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[14166],{"metadata":14167,"sys":14170,"fields":14177},{"tags":14168,"concepts":14169},[],[],{"space":14171,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14173,"publishedVersion":331,"revision":63,"contentType":14175,"locale":29},{"sys":14172},{"type":12,"linkType":13,"id":14},{"sys":14174},{"id":21,"type":12,"linkType":22},{"sys":14176},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14178,"metaTitle":341,"metaDescription":342,"mainTitle":14179,"subtitle":360,"heroImage":14194,"ctaButton":383,"ctaLink":384},[340],{"data":14180,"content":14181,"nodeType":75},{},[14182,14188],{"data":14183,"content":14184,"nodeType":353},{},[14185],{"data":14186,"marks":14187,"value":352,"nodeType":83},{},[],{"data":14189,"content":14190,"nodeType":88},{},[14191],{"data":14192,"marks":14193,"value":226,"nodeType":83},{},[],{"metadata":14195,"sys":14198,"fields":14203},{"tags":14196,"concepts":14197},[],[],{"space":14199,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14201,"publishedVersion":63,"revision":45,"locale":29},{"sys":14200},{"type":12,"linkType":13,"id":14},{"sys":14202},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14204},{"url":375,"details":14205,"fileName":381,"contentType":382},{"size":377,"image":14206},{"width":379,"height":380},{"sys":14208,"fields":14211},{"id":14209,"createdAt":14210},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":14212,"slug":14213,"articleIntro":14212,"category":14214},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[14215],{"metadata":14216,"sys":14219,"fields":14226},{"tags":14217,"concepts":14218},[],[],{"space":14220,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14222,"publishedVersion":331,"revision":63,"contentType":14224,"locale":29},{"sys":14221},{"type":12,"linkType":13,"id":14},{"sys":14223},{"id":21,"type":12,"linkType":22},{"sys":14225},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14227,"metaTitle":341,"metaDescription":342,"mainTitle":14228,"subtitle":360,"heroImage":14243,"ctaButton":383,"ctaLink":384},[340],{"data":14229,"content":14230,"nodeType":75},{},[14231,14237],{"data":14232,"content":14233,"nodeType":353},{},[14234],{"data":14235,"marks":14236,"value":352,"nodeType":83},{},[],{"data":14238,"content":14239,"nodeType":88},{},[14240],{"data":14241,"marks":14242,"value":226,"nodeType":83},{},[],{"metadata":14244,"sys":14247,"fields":14252},{"tags":14245,"concepts":14246},[],[],{"space":14248,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14250,"publishedVersion":63,"revision":45,"locale":29},{"sys":14249},{"type":12,"linkType":13,"id":14},{"sys":14251},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14253},{"url":375,"details":14254,"fileName":381,"contentType":382},{"size":377,"image":14255},{"width":379,"height":380},{"sys":14257,"fields":14259},{"id":14258,"createdAt":13087},"IZVxgFtKjx89x5I04Z8oh",{"title":14260,"slug":14261,"articleIntro":14260,"category":14262},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[14263],{"metadata":14264,"sys":14267,"fields":14274},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14270,"publishedVersion":331,"revision":63,"contentType":14272,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"sys":14273},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14275,"metaTitle":341,"metaDescription":342,"mainTitle":14276,"subtitle":360,"heroImage":14291,"ctaButton":383,"ctaLink":384},[340],{"data":14277,"content":14278,"nodeType":75},{},[14279,14285],{"data":14280,"content":14281,"nodeType":353},{},[14282],{"data":14283,"marks":14284,"value":352,"nodeType":83},{},[],{"data":14286,"content":14287,"nodeType":88},{},[14288],{"data":14289,"marks":14290,"value":226,"nodeType":83},{},[],{"metadata":14292,"sys":14295,"fields":14300},{"tags":14293,"concepts":14294},[],[],{"space":14296,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14298,"publishedVersion":63,"revision":45,"locale":29},{"sys":14297},{"type":12,"linkType":13,"id":14},{"sys":14299},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14301},{"url":375,"details":14302,"fileName":381,"contentType":382},{"size":377,"image":14303},{"width":379,"height":380},{"sys":14305,"fields":14308},{"id":14306,"createdAt":14307},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":14309,"slug":14310,"articleIntro":14309,"category":14311},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[14312],{"metadata":14313,"sys":14316,"fields":14323},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14319,"publishedVersion":331,"revision":63,"contentType":14321,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"sys":14322},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14324,"metaTitle":341,"metaDescription":342,"mainTitle":14325,"subtitle":360,"heroImage":14340,"ctaButton":383,"ctaLink":384},[340],{"data":14326,"content":14327,"nodeType":75},{},[14328,14334],{"data":14329,"content":14330,"nodeType":353},{},[14331],{"data":14332,"marks":14333,"value":352,"nodeType":83},{},[],{"data":14335,"content":14336,"nodeType":88},{},[14337],{"data":14338,"marks":14339,"value":226,"nodeType":83},{},[],{"metadata":14341,"sys":14344,"fields":14349},{"tags":14342,"concepts":14343},[],[],{"space":14345,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14347,"publishedVersion":63,"revision":45,"locale":29},{"sys":14346},{"type":12,"linkType":13,"id":14},{"sys":14348},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14350},{"url":375,"details":14351,"fileName":381,"contentType":382},{"size":377,"image":14352},{"width":379,"height":380},{"sys":14354,"fields":14357},{"id":14355,"createdAt":14356},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":14358,"slug":14359,"articleIntro":14358,"category":14360},"Compte 6026 - Emballages","compte-6026-emballages",[14361],{"metadata":14362,"sys":14365,"fields":14372},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14368,"publishedVersion":331,"revision":63,"contentType":14370,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"sys":14371},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14373,"metaTitle":341,"metaDescription":342,"mainTitle":14374,"subtitle":360,"heroImage":14389,"ctaButton":383,"ctaLink":384},[340],{"data":14375,"content":14376,"nodeType":75},{},[14377,14383],{"data":14378,"content":14379,"nodeType":353},{},[14380],{"data":14381,"marks":14382,"value":352,"nodeType":83},{},[],{"data":14384,"content":14385,"nodeType":88},{},[14386],{"data":14387,"marks":14388,"value":226,"nodeType":83},{},[],{"metadata":14390,"sys":14393,"fields":14398},{"tags":14391,"concepts":14392},[],[],{"space":14394,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14396,"publishedVersion":63,"revision":45,"locale":29},{"sys":14395},{"type":12,"linkType":13,"id":14},{"sys":14397},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14399},{"url":375,"details":14400,"fileName":381,"contentType":382},{"size":377,"image":14401},{"width":379,"height":380},{"sys":14403,"fields":14406},{"id":14404,"createdAt":14405},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14407,"slug":14408,"articleIntro":14407,"category":14409},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14410],{"metadata":14411,"sys":14414,"fields":14421},{"tags":14412,"concepts":14413},[],[],{"space":14415,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14417,"publishedVersion":331,"revision":63,"contentType":14419,"locale":29},{"sys":14416},{"type":12,"linkType":13,"id":14},{"sys":14418},{"id":21,"type":12,"linkType":22},{"sys":14420},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14422,"metaTitle":341,"metaDescription":342,"mainTitle":14423,"subtitle":360,"heroImage":14438,"ctaButton":383,"ctaLink":384},[340],{"data":14424,"content":14425,"nodeType":75},{},[14426,14432],{"data":14427,"content":14428,"nodeType":353},{},[14429],{"data":14430,"marks":14431,"value":352,"nodeType":83},{},[],{"data":14433,"content":14434,"nodeType":88},{},[14435],{"data":14436,"marks":14437,"value":226,"nodeType":83},{},[],{"metadata":14439,"sys":14442,"fields":14447},{"tags":14440,"concepts":14441},[],[],{"space":14443,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14445,"publishedVersion":63,"revision":45,"locale":29},{"sys":14444},{"type":12,"linkType":13,"id":14},{"sys":14446},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14448},{"url":375,"details":14449,"fileName":381,"contentType":382},{"size":377,"image":14450},{"width":379,"height":380},{"sys":14452,"fields":14455},{"id":14453,"createdAt":14454},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":14456,"slug":14457,"articleIntro":14456,"category":14458},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[14459],{"metadata":14460,"sys":14463,"fields":14470},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14466,"publishedVersion":331,"revision":63,"contentType":14468,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"sys":14469},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14471,"metaTitle":341,"metaDescription":342,"mainTitle":14472,"subtitle":360,"heroImage":14487,"ctaButton":383,"ctaLink":384},[340],{"data":14473,"content":14474,"nodeType":75},{},[14475,14481],{"data":14476,"content":14477,"nodeType":353},{},[14478],{"data":14479,"marks":14480,"value":352,"nodeType":83},{},[],{"data":14482,"content":14483,"nodeType":88},{},[14484],{"data":14485,"marks":14486,"value":226,"nodeType":83},{},[],{"metadata":14488,"sys":14491,"fields":14496},{"tags":14489,"concepts":14490},[],[],{"space":14492,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14494,"publishedVersion":63,"revision":45,"locale":29},{"sys":14493},{"type":12,"linkType":13,"id":14},{"sys":14495},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14497},{"url":375,"details":14498,"fileName":381,"contentType":382},{"size":377,"image":14499},{"width":379,"height":380},{"sys":14501,"fields":14504},{"id":14502,"createdAt":14503},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":14505,"slug":14506,"articleIntro":-1,"category":14507},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[14508],{"metadata":14509,"sys":14512,"fields":14519},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14515,"publishedVersion":331,"revision":63,"contentType":14517,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"sys":14518},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14520,"metaTitle":341,"metaDescription":342,"mainTitle":14521,"subtitle":360,"heroImage":14536,"ctaButton":383,"ctaLink":384},[340],{"data":14522,"content":14523,"nodeType":75},{},[14524,14530],{"data":14525,"content":14526,"nodeType":353},{},[14527],{"data":14528,"marks":14529,"value":352,"nodeType":83},{},[],{"data":14531,"content":14532,"nodeType":88},{},[14533],{"data":14534,"marks":14535,"value":226,"nodeType":83},{},[],{"metadata":14537,"sys":14540,"fields":14545},{"tags":14538,"concepts":14539},[],[],{"space":14541,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14543,"publishedVersion":63,"revision":45,"locale":29},{"sys":14542},{"type":12,"linkType":13,"id":14},{"sys":14544},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14546},{"url":375,"details":14547,"fileName":381,"contentType":382},{"size":377,"image":14548},{"width":379,"height":380},{"sys":14550,"fields":14553},{"id":14551,"createdAt":14552},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":14554,"slug":14555,"articleIntro":-1,"category":14556},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[14557],{"metadata":14558,"sys":14561,"fields":14568},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14564,"publishedVersion":331,"revision":63,"contentType":14566,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"sys":14567},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14569,"metaTitle":341,"metaDescription":342,"mainTitle":14570,"subtitle":360,"heroImage":14585,"ctaButton":383,"ctaLink":384},[340],{"data":14571,"content":14572,"nodeType":75},{},[14573,14579],{"data":14574,"content":14575,"nodeType":353},{},[14576],{"data":14577,"marks":14578,"value":352,"nodeType":83},{},[],{"data":14580,"content":14581,"nodeType":88},{},[14582],{"data":14583,"marks":14584,"value":226,"nodeType":83},{},[],{"metadata":14586,"sys":14589,"fields":14594},{"tags":14587,"concepts":14588},[],[],{"space":14590,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14592,"publishedVersion":63,"revision":45,"locale":29},{"sys":14591},{"type":12,"linkType":13,"id":14},{"sys":14593},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14595},{"url":375,"details":14596,"fileName":381,"contentType":382},{"size":377,"image":14597},{"width":379,"height":380},{"sys":14599,"fields":14602},{"id":14600,"createdAt":14601},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":14603,"slug":14604,"articleIntro":14603,"category":14605},"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",[14606],{"metadata":14607,"sys":14610,"fields":14617},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14613,"publishedVersion":331,"revision":63,"contentType":14615,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"sys":14616},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14618,"metaTitle":341,"metaDescription":342,"mainTitle":14619,"subtitle":360,"heroImage":14634,"ctaButton":383,"ctaLink":384},[340],{"data":14620,"content":14621,"nodeType":75},{},[14622,14628],{"data":14623,"content":14624,"nodeType":353},{},[14625],{"data":14626,"marks":14627,"value":352,"nodeType":83},{},[],{"data":14629,"content":14630,"nodeType":88},{},[14631],{"data":14632,"marks":14633,"value":226,"nodeType":83},{},[],{"metadata":14635,"sys":14638,"fields":14643},{"tags":14636,"concepts":14637},[],[],{"space":14639,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14641,"publishedVersion":63,"revision":45,"locale":29},{"sys":14640},{"type":12,"linkType":13,"id":14},{"sys":14642},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14644},{"url":375,"details":14645,"fileName":381,"contentType":382},{"size":377,"image":14646},{"width":379,"height":380},{"sys":14648,"fields":14651},{"id":14649,"createdAt":14650},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":14652,"slug":14653,"articleIntro":14652,"category":14654},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[14655],{"metadata":14656,"sys":14659,"fields":14666},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14662,"publishedVersion":331,"revision":63,"contentType":14664,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"sys":14665},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14667,"metaTitle":341,"metaDescription":342,"mainTitle":14668,"subtitle":360,"heroImage":14683,"ctaButton":383,"ctaLink":384},[340],{"data":14669,"content":14670,"nodeType":75},{},[14671,14677],{"data":14672,"content":14673,"nodeType":353},{},[14674],{"data":14675,"marks":14676,"value":352,"nodeType":83},{},[],{"data":14678,"content":14679,"nodeType":88},{},[14680],{"data":14681,"marks":14682,"value":226,"nodeType":83},{},[],{"metadata":14684,"sys":14687,"fields":14692},{"tags":14685,"concepts":14686},[],[],{"space":14688,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14690,"publishedVersion":63,"revision":45,"locale":29},{"sys":14689},{"type":12,"linkType":13,"id":14},{"sys":14691},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14693},{"url":375,"details":14694,"fileName":381,"contentType":382},{"size":377,"image":14695},{"width":379,"height":380},{"sys":14697,"fields":14700},{"id":14698,"createdAt":14699},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":14701,"slug":14702,"articleIntro":-1,"category":14703},"Compte 71 - Production stockée","compte-71-production-stockee",[14704],{"metadata":14705,"sys":14708,"fields":14715},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14711,"publishedVersion":331,"revision":63,"contentType":14713,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"sys":14714},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14716,"metaTitle":341,"metaDescription":342,"mainTitle":14717,"subtitle":360,"heroImage":14732,"ctaButton":383,"ctaLink":384},[340],{"data":14718,"content":14719,"nodeType":75},{},[14720,14726],{"data":14721,"content":14722,"nodeType":353},{},[14723],{"data":14724,"marks":14725,"value":352,"nodeType":83},{},[],{"data":14727,"content":14728,"nodeType":88},{},[14729],{"data":14730,"marks":14731,"value":226,"nodeType":83},{},[],{"metadata":14733,"sys":14736,"fields":14741},{"tags":14734,"concepts":14735},[],[],{"space":14737,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14739,"publishedVersion":63,"revision":45,"locale":29},{"sys":14738},{"type":12,"linkType":13,"id":14},{"sys":14740},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14742},{"url":375,"details":14743,"fileName":381,"contentType":382},{"size":377,"image":14744},{"width":379,"height":380},{"sys":14746,"fields":14749},{"id":14747,"createdAt":14748},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":14750,"slug":14751,"articleIntro":14750,"category":14752},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[14753],{"metadata":14754,"sys":14757,"fields":14764},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14760,"publishedVersion":331,"revision":63,"contentType":14762,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"sys":14763},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14765,"metaTitle":341,"metaDescription":342,"mainTitle":14766,"subtitle":360,"heroImage":14781,"ctaButton":383,"ctaLink":384},[340],{"data":14767,"content":14768,"nodeType":75},{},[14769,14775],{"data":14770,"content":14771,"nodeType":353},{},[14772],{"data":14773,"marks":14774,"value":352,"nodeType":83},{},[],{"data":14776,"content":14777,"nodeType":88},{},[14778],{"data":14779,"marks":14780,"value":226,"nodeType":83},{},[],{"metadata":14782,"sys":14785,"fields":14790},{"tags":14783,"concepts":14784},[],[],{"space":14786,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14788,"publishedVersion":63,"revision":45,"locale":29},{"sys":14787},{"type":12,"linkType":13,"id":14},{"sys":14789},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14791},{"url":375,"details":14792,"fileName":381,"contentType":382},{"size":377,"image":14793},{"width":379,"height":380},{"sys":14795,"fields":14798},{"id":14796,"createdAt":14797},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":14799,"slug":14800,"articleIntro":14801,"category":14802},"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.",[14803],{"metadata":14804,"sys":14807,"fields":14814},{"tags":14805,"concepts":14806},[],[],{"space":14808,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14810,"publishedVersion":331,"revision":63,"contentType":14812,"locale":29},{"sys":14809},{"type":12,"linkType":13,"id":14},{"sys":14811},{"id":21,"type":12,"linkType":22},{"sys":14813},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14815,"metaTitle":341,"metaDescription":342,"mainTitle":14816,"subtitle":360,"heroImage":14831,"ctaButton":383,"ctaLink":384},[340],{"data":14817,"content":14818,"nodeType":75},{},[14819,14825],{"data":14820,"content":14821,"nodeType":353},{},[14822],{"data":14823,"marks":14824,"value":352,"nodeType":83},{},[],{"data":14826,"content":14827,"nodeType":88},{},[14828],{"data":14829,"marks":14830,"value":226,"nodeType":83},{},[],{"metadata":14832,"sys":14835,"fields":14840},{"tags":14833,"concepts":14834},[],[],{"space":14836,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14838,"publishedVersion":63,"revision":45,"locale":29},{"sys":14837},{"type":12,"linkType":13,"id":14},{"sys":14839},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14841},{"url":375,"details":14842,"fileName":381,"contentType":382},{"size":377,"image":14843},{"width":379,"height":380},{"sys":14845,"fields":14848},{"id":14846,"createdAt":14847},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":14849,"slug":14850,"articleIntro":-1,"category":14851},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[14852],{"metadata":14853,"sys":14856,"fields":14863},{"tags":14854,"concepts":14855},[],[],{"space":14857,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14859,"publishedVersion":331,"revision":63,"contentType":14861,"locale":29},{"sys":14858},{"type":12,"linkType":13,"id":14},{"sys":14860},{"id":21,"type":12,"linkType":22},{"sys":14862},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14864,"metaTitle":341,"metaDescription":342,"mainTitle":14865,"subtitle":360,"heroImage":14880,"ctaButton":383,"ctaLink":384},[340],{"data":14866,"content":14867,"nodeType":75},{},[14868,14874],{"data":14869,"content":14870,"nodeType":353},{},[14871],{"data":14872,"marks":14873,"value":352,"nodeType":83},{},[],{"data":14875,"content":14876,"nodeType":88},{},[14877],{"data":14878,"marks":14879,"value":226,"nodeType":83},{},[],{"metadata":14881,"sys":14884,"fields":14889},{"tags":14882,"concepts":14883},[],[],{"space":14885,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14887,"publishedVersion":63,"revision":45,"locale":29},{"sys":14886},{"type":12,"linkType":13,"id":14},{"sys":14888},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14890},{"url":375,"details":14891,"fileName":381,"contentType":382},{"size":377,"image":14892},{"width":379,"height":380},{"sys":14894,"fields":14897},{"id":14895,"createdAt":14896},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":14898,"slug":14899,"articleIntro":14898,"category":14900},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[14901],{"metadata":14902,"sys":14905,"fields":14912},{"tags":14903,"concepts":14904},[],[],{"space":14906,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14908,"publishedVersion":331,"revision":63,"contentType":14910,"locale":29},{"sys":14907},{"type":12,"linkType":13,"id":14},{"sys":14909},{"id":21,"type":12,"linkType":22},{"sys":14911},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14913,"metaTitle":341,"metaDescription":342,"mainTitle":14914,"subtitle":360,"heroImage":14929,"ctaButton":383,"ctaLink":384},[340],{"data":14915,"content":14916,"nodeType":75},{},[14917,14923],{"data":14918,"content":14919,"nodeType":353},{},[14920],{"data":14921,"marks":14922,"value":352,"nodeType":83},{},[],{"data":14924,"content":14925,"nodeType":88},{},[14926],{"data":14927,"marks":14928,"value":226,"nodeType":83},{},[],{"metadata":14930,"sys":14933,"fields":14938},{"tags":14931,"concepts":14932},[],[],{"space":14934,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14936,"publishedVersion":63,"revision":45,"locale":29},{"sys":14935},{"type":12,"linkType":13,"id":14},{"sys":14937},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14939},{"url":375,"details":14940,"fileName":381,"contentType":382},{"size":377,"image":14941},{"width":379,"height":380},{"sys":14943,"fields":14946},{"id":14944,"createdAt":14945},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":14947,"slug":14948,"articleIntro":-1,"category":14949},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[14950],{"metadata":14951,"sys":14954,"fields":14961},{"tags":14952,"concepts":14953},[],[],{"space":14955,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14957,"publishedVersion":331,"revision":63,"contentType":14959,"locale":29},{"sys":14956},{"type":12,"linkType":13,"id":14},{"sys":14958},{"id":21,"type":12,"linkType":22},{"sys":14960},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14962,"metaTitle":341,"metaDescription":342,"mainTitle":14963,"subtitle":360,"heroImage":14978,"ctaButton":383,"ctaLink":384},[340],{"data":14964,"content":14965,"nodeType":75},{},[14966,14972],{"data":14967,"content":14968,"nodeType":353},{},[14969],{"data":14970,"marks":14971,"value":352,"nodeType":83},{},[],{"data":14973,"content":14974,"nodeType":88},{},[14975],{"data":14976,"marks":14977,"value":226,"nodeType":83},{},[],{"metadata":14979,"sys":14982,"fields":14987},{"tags":14980,"concepts":14981},[],[],{"space":14983,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":14985,"publishedVersion":63,"revision":45,"locale":29},{"sys":14984},{"type":12,"linkType":13,"id":14},{"sys":14986},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":14988},{"url":375,"details":14989,"fileName":381,"contentType":382},{"size":377,"image":14990},{"width":379,"height":380},{"sys":14992,"fields":14995},{"id":14993,"createdAt":14994},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":14996,"slug":14997,"articleIntro":14996,"category":14998},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[14999],{"metadata":15000,"sys":15003,"fields":15010},{"tags":15001,"concepts":15002},[],[],{"space":15004,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15006,"publishedVersion":331,"revision":63,"contentType":15008,"locale":29},{"sys":15005},{"type":12,"linkType":13,"id":14},{"sys":15007},{"id":21,"type":12,"linkType":22},{"sys":15009},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15011,"metaTitle":341,"metaDescription":342,"mainTitle":15012,"subtitle":360,"heroImage":15027,"ctaButton":383,"ctaLink":384},[340],{"data":15013,"content":15014,"nodeType":75},{},[15015,15021],{"data":15016,"content":15017,"nodeType":353},{},[15018],{"data":15019,"marks":15020,"value":352,"nodeType":83},{},[],{"data":15022,"content":15023,"nodeType":88},{},[15024],{"data":15025,"marks":15026,"value":226,"nodeType":83},{},[],{"metadata":15028,"sys":15031,"fields":15036},{"tags":15029,"concepts":15030},[],[],{"space":15032,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15034,"publishedVersion":63,"revision":45,"locale":29},{"sys":15033},{"type":12,"linkType":13,"id":14},{"sys":15035},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15037},{"url":375,"details":15038,"fileName":381,"contentType":382},{"size":377,"image":15039},{"width":379,"height":380},{"sys":15041,"fields":15044},{"id":15042,"createdAt":15043},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":15045,"slug":15046,"articleIntro":15045,"category":15047},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[15048],{"metadata":15049,"sys":15052,"fields":15059},{"tags":15050,"concepts":15051},[],[],{"space":15053,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15055,"publishedVersion":331,"revision":63,"contentType":15057,"locale":29},{"sys":15054},{"type":12,"linkType":13,"id":14},{"sys":15056},{"id":21,"type":12,"linkType":22},{"sys":15058},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15060,"metaTitle":341,"metaDescription":342,"mainTitle":15061,"subtitle":360,"heroImage":15076,"ctaButton":383,"ctaLink":384},[340],{"data":15062,"content":15063,"nodeType":75},{},[15064,15070],{"data":15065,"content":15066,"nodeType":353},{},[15067],{"data":15068,"marks":15069,"value":352,"nodeType":83},{},[],{"data":15071,"content":15072,"nodeType":88},{},[15073],{"data":15074,"marks":15075,"value":226,"nodeType":83},{},[],{"metadata":15077,"sys":15080,"fields":15085},{"tags":15078,"concepts":15079},[],[],{"space":15081,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15083,"publishedVersion":63,"revision":45,"locale":29},{"sys":15082},{"type":12,"linkType":13,"id":14},{"sys":15084},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15086},{"url":375,"details":15087,"fileName":381,"contentType":382},{"size":377,"image":15088},{"width":379,"height":380},{"sys":15090,"fields":15093},{"id":15091,"createdAt":15092},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":15094,"slug":15095,"articleIntro":15096,"category":15097},"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",[15098],{"metadata":15099,"sys":15102,"fields":15109},{"tags":15100,"concepts":15101},[],[],{"space":15103,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15105,"publishedVersion":331,"revision":63,"contentType":15107,"locale":29},{"sys":15104},{"type":12,"linkType":13,"id":14},{"sys":15106},{"id":21,"type":12,"linkType":22},{"sys":15108},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15110,"metaTitle":341,"metaDescription":342,"mainTitle":15111,"subtitle":360,"heroImage":15126,"ctaButton":383,"ctaLink":384},[340],{"data":15112,"content":15113,"nodeType":75},{},[15114,15120],{"data":15115,"content":15116,"nodeType":353},{},[15117],{"data":15118,"marks":15119,"value":352,"nodeType":83},{},[],{"data":15121,"content":15122,"nodeType":88},{},[15123],{"data":15124,"marks":15125,"value":226,"nodeType":83},{},[],{"metadata":15127,"sys":15130,"fields":15135},{"tags":15128,"concepts":15129},[],[],{"space":15131,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15133,"publishedVersion":63,"revision":45,"locale":29},{"sys":15132},{"type":12,"linkType":13,"id":14},{"sys":15134},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15136},{"url":375,"details":15137,"fileName":381,"contentType":382},{"size":377,"image":15138},{"width":379,"height":380},{"sys":15140,"fields":15143},{"id":15141,"createdAt":15142},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":15144,"slug":15145,"articleIntro":15144,"category":15146},"Compte 53 - Caisse","compte-53-caisse",[15147],{"metadata":15148,"sys":15151,"fields":15158},{"tags":15149,"concepts":15150},[],[],{"space":15152,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15154,"publishedVersion":331,"revision":63,"contentType":15156,"locale":29},{"sys":15153},{"type":12,"linkType":13,"id":14},{"sys":15155},{"id":21,"type":12,"linkType":22},{"sys":15157},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15159,"metaTitle":341,"metaDescription":342,"mainTitle":15160,"subtitle":360,"heroImage":15175,"ctaButton":383,"ctaLink":384},[340],{"data":15161,"content":15162,"nodeType":75},{},[15163,15169],{"data":15164,"content":15165,"nodeType":353},{},[15166],{"data":15167,"marks":15168,"value":352,"nodeType":83},{},[],{"data":15170,"content":15171,"nodeType":88},{},[15172],{"data":15173,"marks":15174,"value":226,"nodeType":83},{},[],{"metadata":15176,"sys":15179,"fields":15184},{"tags":15177,"concepts":15178},[],[],{"space":15180,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15182,"publishedVersion":63,"revision":45,"locale":29},{"sys":15181},{"type":12,"linkType":13,"id":14},{"sys":15183},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15185},{"url":375,"details":15186,"fileName":381,"contentType":382},{"size":377,"image":15187},{"width":379,"height":380},{"sys":15189,"fields":15192},{"id":15190,"createdAt":15191},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":15193,"slug":15194,"articleIntro":-1,"category":15195},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[15196],{"metadata":15197,"sys":15200,"fields":15207},{"tags":15198,"concepts":15199},[],[],{"space":15201,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15203,"publishedVersion":331,"revision":63,"contentType":15205,"locale":29},{"sys":15202},{"type":12,"linkType":13,"id":14},{"sys":15204},{"id":21,"type":12,"linkType":22},{"sys":15206},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15208,"metaTitle":341,"metaDescription":342,"mainTitle":15209,"subtitle":360,"heroImage":15224,"ctaButton":383,"ctaLink":384},[340],{"data":15210,"content":15211,"nodeType":75},{},[15212,15218],{"data":15213,"content":15214,"nodeType":353},{},[15215],{"data":15216,"marks":15217,"value":352,"nodeType":83},{},[],{"data":15219,"content":15220,"nodeType":88},{},[15221],{"data":15222,"marks":15223,"value":226,"nodeType":83},{},[],{"metadata":15225,"sys":15228,"fields":15233},{"tags":15226,"concepts":15227},[],[],{"space":15229,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15231,"publishedVersion":63,"revision":45,"locale":29},{"sys":15230},{"type":12,"linkType":13,"id":14},{"sys":15232},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15234},{"url":375,"details":15235,"fileName":381,"contentType":382},{"size":377,"image":15236},{"width":379,"height":380},{"sys":15238,"fields":15241},{"id":15239,"createdAt":15240},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15242,"slug":15243,"articleIntro":15242,"category":15244},"Compte 6256 - Missions","compte-6256-missions",[15245],{"metadata":15246,"sys":15249,"fields":15256},{"tags":15247,"concepts":15248},[],[],{"space":15250,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15252,"publishedVersion":331,"revision":63,"contentType":15254,"locale":29},{"sys":15251},{"type":12,"linkType":13,"id":14},{"sys":15253},{"id":21,"type":12,"linkType":22},{"sys":15255},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15257,"metaTitle":341,"metaDescription":342,"mainTitle":15258,"subtitle":360,"heroImage":15273,"ctaButton":383,"ctaLink":384},[340],{"data":15259,"content":15260,"nodeType":75},{},[15261,15267],{"data":15262,"content":15263,"nodeType":353},{},[15264],{"data":15265,"marks":15266,"value":352,"nodeType":83},{},[],{"data":15268,"content":15269,"nodeType":88},{},[15270],{"data":15271,"marks":15272,"value":226,"nodeType":83},{},[],{"metadata":15274,"sys":15277,"fields":15282},{"tags":15275,"concepts":15276},[],[],{"space":15278,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15280,"publishedVersion":63,"revision":45,"locale":29},{"sys":15279},{"type":12,"linkType":13,"id":14},{"sys":15281},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15283},{"url":375,"details":15284,"fileName":381,"contentType":382},{"size":377,"image":15285},{"width":379,"height":380},{"sys":15287,"fields":15290},{"id":15288,"createdAt":15289},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":15291,"slug":15292,"articleIntro":15291,"category":15293},"668 - Autres charges financières","compte-668-autres-charges-financieres",[15294],{"metadata":15295,"sys":15298,"fields":15305},{"tags":15296,"concepts":15297},[],[],{"space":15299,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15301,"publishedVersion":331,"revision":63,"contentType":15303,"locale":29},{"sys":15300},{"type":12,"linkType":13,"id":14},{"sys":15302},{"id":21,"type":12,"linkType":22},{"sys":15304},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15306,"metaTitle":341,"metaDescription":342,"mainTitle":15307,"subtitle":360,"heroImage":15322,"ctaButton":383,"ctaLink":384},[340],{"data":15308,"content":15309,"nodeType":75},{},[15310,15316],{"data":15311,"content":15312,"nodeType":353},{},[15313],{"data":15314,"marks":15315,"value":352,"nodeType":83},{},[],{"data":15317,"content":15318,"nodeType":88},{},[15319],{"data":15320,"marks":15321,"value":226,"nodeType":83},{},[],{"metadata":15323,"sys":15326,"fields":15331},{"tags":15324,"concepts":15325},[],[],{"space":15327,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15329,"publishedVersion":63,"revision":45,"locale":29},{"sys":15328},{"type":12,"linkType":13,"id":14},{"sys":15330},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15332},{"url":375,"details":15333,"fileName":381,"contentType":382},{"size":377,"image":15334},{"width":379,"height":380},{"sys":15336,"fields":15339},{"id":15337,"createdAt":15338},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":15340,"slug":15341,"articleIntro":15340,"category":15342},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[15343],{"metadata":15344,"sys":15347,"fields":15354},{"tags":15345,"concepts":15346},[],[],{"space":15348,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15350,"publishedVersion":331,"revision":63,"contentType":15352,"locale":29},{"sys":15349},{"type":12,"linkType":13,"id":14},{"sys":15351},{"id":21,"type":12,"linkType":22},{"sys":15353},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15355,"metaTitle":341,"metaDescription":342,"mainTitle":15356,"subtitle":360,"heroImage":15371,"ctaButton":383,"ctaLink":384},[340],{"data":15357,"content":15358,"nodeType":75},{},[15359,15365],{"data":15360,"content":15361,"nodeType":353},{},[15362],{"data":15363,"marks":15364,"value":352,"nodeType":83},{},[],{"data":15366,"content":15367,"nodeType":88},{},[15368],{"data":15369,"marks":15370,"value":226,"nodeType":83},{},[],{"metadata":15372,"sys":15375,"fields":15380},{"tags":15373,"concepts":15374},[],[],{"space":15376,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15378,"publishedVersion":63,"revision":45,"locale":29},{"sys":15377},{"type":12,"linkType":13,"id":14},{"sys":15379},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15381},{"url":375,"details":15382,"fileName":381,"contentType":382},{"size":377,"image":15383},{"width":379,"height":380},{"sys":15385,"fields":15388},{"id":15386,"createdAt":15387},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":15389,"slug":15390,"articleIntro":-1,"category":15391},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[15392],{"metadata":15393,"sys":15396,"fields":15403},{"tags":15394,"concepts":15395},[],[],{"space":15397,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15399,"publishedVersion":331,"revision":63,"contentType":15401,"locale":29},{"sys":15398},{"type":12,"linkType":13,"id":14},{"sys":15400},{"id":21,"type":12,"linkType":22},{"sys":15402},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15404,"metaTitle":341,"metaDescription":342,"mainTitle":15405,"subtitle":360,"heroImage":15420,"ctaButton":383,"ctaLink":384},[340],{"data":15406,"content":15407,"nodeType":75},{},[15408,15414],{"data":15409,"content":15410,"nodeType":353},{},[15411],{"data":15412,"marks":15413,"value":352,"nodeType":83},{},[],{"data":15415,"content":15416,"nodeType":88},{},[15417],{"data":15418,"marks":15419,"value":226,"nodeType":83},{},[],{"metadata":15421,"sys":15424,"fields":15429},{"tags":15422,"concepts":15423},[],[],{"space":15425,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15427,"publishedVersion":63,"revision":45,"locale":29},{"sys":15426},{"type":12,"linkType":13,"id":14},{"sys":15428},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15430},{"url":375,"details":15431,"fileName":381,"contentType":382},{"size":377,"image":15432},{"width":379,"height":380},{"sys":15434,"fields":15437},{"id":15435,"createdAt":15436},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":15438,"slug":15439,"articleIntro":15438,"category":15440},"206 - Droit au bail","compte-206-droit-au-bail",[15441],{"metadata":15442,"sys":15445,"fields":15452},{"tags":15443,"concepts":15444},[],[],{"space":15446,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15448,"publishedVersion":331,"revision":63,"contentType":15450,"locale":29},{"sys":15447},{"type":12,"linkType":13,"id":14},{"sys":15449},{"id":21,"type":12,"linkType":22},{"sys":15451},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15453,"metaTitle":341,"metaDescription":342,"mainTitle":15454,"subtitle":360,"heroImage":15469,"ctaButton":383,"ctaLink":384},[340],{"data":15455,"content":15456,"nodeType":75},{},[15457,15463],{"data":15458,"content":15459,"nodeType":353},{},[15460],{"data":15461,"marks":15462,"value":352,"nodeType":83},{},[],{"data":15464,"content":15465,"nodeType":88},{},[15466],{"data":15467,"marks":15468,"value":226,"nodeType":83},{},[],{"metadata":15470,"sys":15473,"fields":15478},{"tags":15471,"concepts":15472},[],[],{"space":15474,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15476,"publishedVersion":63,"revision":45,"locale":29},{"sys":15475},{"type":12,"linkType":13,"id":14},{"sys":15477},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15479},{"url":375,"details":15480,"fileName":381,"contentType":382},{"size":377,"image":15481},{"width":379,"height":380},{"sys":15483,"fields":15486},{"id":15484,"createdAt":15485},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":15487,"slug":15488,"articleIntro":15487,"category":15489},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[15490],{"metadata":15491,"sys":15494,"fields":15501},{"tags":15492,"concepts":15493},[],[],{"space":15495,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15497,"publishedVersion":331,"revision":63,"contentType":15499,"locale":29},{"sys":15496},{"type":12,"linkType":13,"id":14},{"sys":15498},{"id":21,"type":12,"linkType":22},{"sys":15500},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15502,"metaTitle":341,"metaDescription":342,"mainTitle":15503,"subtitle":360,"heroImage":15518,"ctaButton":383,"ctaLink":384},[340],{"data":15504,"content":15505,"nodeType":75},{},[15506,15512],{"data":15507,"content":15508,"nodeType":353},{},[15509],{"data":15510,"marks":15511,"value":352,"nodeType":83},{},[],{"data":15513,"content":15514,"nodeType":88},{},[15515],{"data":15516,"marks":15517,"value":226,"nodeType":83},{},[],{"metadata":15519,"sys":15522,"fields":15527},{"tags":15520,"concepts":15521},[],[],{"space":15523,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15525,"publishedVersion":63,"revision":45,"locale":29},{"sys":15524},{"type":12,"linkType":13,"id":14},{"sys":15526},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15528},{"url":375,"details":15529,"fileName":381,"contentType":382},{"size":377,"image":15530},{"width":379,"height":380},{"sys":15532,"fields":15535},{"id":15533,"createdAt":15534},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":15536,"slug":15537,"articleIntro":15536,"category":15538},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[15539],{"metadata":15540,"sys":15543,"fields":15550},{"tags":15541,"concepts":15542},[],[],{"space":15544,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15546,"publishedVersion":331,"revision":63,"contentType":15548,"locale":29},{"sys":15545},{"type":12,"linkType":13,"id":14},{"sys":15547},{"id":21,"type":12,"linkType":22},{"sys":15549},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15551,"metaTitle":341,"metaDescription":342,"mainTitle":15552,"subtitle":360,"heroImage":15567,"ctaButton":383,"ctaLink":384},[340],{"data":15553,"content":15554,"nodeType":75},{},[15555,15561],{"data":15556,"content":15557,"nodeType":353},{},[15558],{"data":15559,"marks":15560,"value":352,"nodeType":83},{},[],{"data":15562,"content":15563,"nodeType":88},{},[15564],{"data":15565,"marks":15566,"value":226,"nodeType":83},{},[],{"metadata":15568,"sys":15571,"fields":15576},{"tags":15569,"concepts":15570},[],[],{"space":15572,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15574,"publishedVersion":63,"revision":45,"locale":29},{"sys":15573},{"type":12,"linkType":13,"id":14},{"sys":15575},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15577},{"url":375,"details":15578,"fileName":381,"contentType":382},{"size":377,"image":15579},{"width":379,"height":380},{"sys":15581,"fields":15584},{"id":15582,"createdAt":15583},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":15585,"slug":15586,"articleIntro":15585,"category":15587},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[15588],{"metadata":15589,"sys":15592,"fields":15599},{"tags":15590,"concepts":15591},[],[],{"space":15593,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15595,"publishedVersion":331,"revision":63,"contentType":15597,"locale":29},{"sys":15594},{"type":12,"linkType":13,"id":14},{"sys":15596},{"id":21,"type":12,"linkType":22},{"sys":15598},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15600,"metaTitle":341,"metaDescription":342,"mainTitle":15601,"subtitle":360,"heroImage":15616,"ctaButton":383,"ctaLink":384},[340],{"data":15602,"content":15603,"nodeType":75},{},[15604,15610],{"data":15605,"content":15606,"nodeType":353},{},[15607],{"data":15608,"marks":15609,"value":352,"nodeType":83},{},[],{"data":15611,"content":15612,"nodeType":88},{},[15613],{"data":15614,"marks":15615,"value":226,"nodeType":83},{},[],{"metadata":15617,"sys":15620,"fields":15625},{"tags":15618,"concepts":15619},[],[],{"space":15621,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15623,"publishedVersion":63,"revision":45,"locale":29},{"sys":15622},{"type":12,"linkType":13,"id":14},{"sys":15624},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15626},{"url":375,"details":15627,"fileName":381,"contentType":382},{"size":377,"image":15628},{"width":379,"height":380},{"sys":15630,"fields":15633},{"id":15631,"createdAt":15632},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":15634,"slug":15635,"articleIntro":15634,"category":15636},"472 - Comptes d'attente","compte-472-comptes-d-attente",[15637],{"metadata":15638,"sys":15641,"fields":15648},{"tags":15639,"concepts":15640},[],[],{"space":15642,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15644,"publishedVersion":331,"revision":63,"contentType":15646,"locale":29},{"sys":15643},{"type":12,"linkType":13,"id":14},{"sys":15645},{"id":21,"type":12,"linkType":22},{"sys":15647},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15649,"metaTitle":341,"metaDescription":342,"mainTitle":15650,"subtitle":360,"heroImage":15665,"ctaButton":383,"ctaLink":384},[340],{"data":15651,"content":15652,"nodeType":75},{},[15653,15659],{"data":15654,"content":15655,"nodeType":353},{},[15656],{"data":15657,"marks":15658,"value":352,"nodeType":83},{},[],{"data":15660,"content":15661,"nodeType":88},{},[15662],{"data":15663,"marks":15664,"value":226,"nodeType":83},{},[],{"metadata":15666,"sys":15669,"fields":15674},{"tags":15667,"concepts":15668},[],[],{"space":15670,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15672,"publishedVersion":63,"revision":45,"locale":29},{"sys":15671},{"type":12,"linkType":13,"id":14},{"sys":15673},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15675},{"url":375,"details":15676,"fileName":381,"contentType":382},{"size":377,"image":15677},{"width":379,"height":380},{"sys":15679,"fields":15682},{"id":15680,"createdAt":15681},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":15683,"slug":15684,"articleIntro":15683,"category":15685},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[15686],{"metadata":15687,"sys":15690,"fields":15697},{"tags":15688,"concepts":15689},[],[],{"space":15691,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15693,"publishedVersion":331,"revision":63,"contentType":15695,"locale":29},{"sys":15692},{"type":12,"linkType":13,"id":14},{"sys":15694},{"id":21,"type":12,"linkType":22},{"sys":15696},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15698,"metaTitle":341,"metaDescription":342,"mainTitle":15699,"subtitle":360,"heroImage":15714,"ctaButton":383,"ctaLink":384},[340],{"data":15700,"content":15701,"nodeType":75},{},[15702,15708],{"data":15703,"content":15704,"nodeType":353},{},[15705],{"data":15706,"marks":15707,"value":352,"nodeType":83},{},[],{"data":15709,"content":15710,"nodeType":88},{},[15711],{"data":15712,"marks":15713,"value":226,"nodeType":83},{},[],{"metadata":15715,"sys":15718,"fields":15723},{"tags":15716,"concepts":15717},[],[],{"space":15719,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15721,"publishedVersion":63,"revision":45,"locale":29},{"sys":15720},{"type":12,"linkType":13,"id":14},{"sys":15722},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15724},{"url":375,"details":15725,"fileName":381,"contentType":382},{"size":377,"image":15726},{"width":379,"height":380},{"sys":15728,"fields":15731},{"id":15729,"createdAt":15730},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15732,"slug":15733,"articleIntro":15732,"category":15734},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15735],{"metadata":15736,"sys":15739,"fields":15746},{"tags":15737,"concepts":15738},[],[],{"space":15740,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15742,"publishedVersion":331,"revision":63,"contentType":15744,"locale":29},{"sys":15741},{"type":12,"linkType":13,"id":14},{"sys":15743},{"id":21,"type":12,"linkType":22},{"sys":15745},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15747,"metaTitle":341,"metaDescription":342,"mainTitle":15748,"subtitle":360,"heroImage":15763,"ctaButton":383,"ctaLink":384},[340],{"data":15749,"content":15750,"nodeType":75},{},[15751,15757],{"data":15752,"content":15753,"nodeType":353},{},[15754],{"data":15755,"marks":15756,"value":352,"nodeType":83},{},[],{"data":15758,"content":15759,"nodeType":88},{},[15760],{"data":15761,"marks":15762,"value":226,"nodeType":83},{},[],{"metadata":15764,"sys":15767,"fields":15772},{"tags":15765,"concepts":15766},[],[],{"space":15768,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15770,"publishedVersion":63,"revision":45,"locale":29},{"sys":15769},{"type":12,"linkType":13,"id":14},{"sys":15771},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15773},{"url":375,"details":15774,"fileName":381,"contentType":382},{"size":377,"image":15775},{"width":379,"height":380},{"sys":15777,"fields":15780},{"id":15778,"createdAt":15779},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":15781,"slug":15782,"articleIntro":15781,"category":15783},"Compte 6156 - Maintenance","compte-6156-maintenance",[15784],{"metadata":15785,"sys":15788,"fields":15795},{"tags":15786,"concepts":15787},[],[],{"space":15789,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15791,"publishedVersion":331,"revision":63,"contentType":15793,"locale":29},{"sys":15790},{"type":12,"linkType":13,"id":14},{"sys":15792},{"id":21,"type":12,"linkType":22},{"sys":15794},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15796,"metaTitle":341,"metaDescription":342,"mainTitle":15797,"subtitle":360,"heroImage":15812,"ctaButton":383,"ctaLink":384},[340],{"data":15798,"content":15799,"nodeType":75},{},[15800,15806],{"data":15801,"content":15802,"nodeType":353},{},[15803],{"data":15804,"marks":15805,"value":352,"nodeType":83},{},[],{"data":15807,"content":15808,"nodeType":88},{},[15809],{"data":15810,"marks":15811,"value":226,"nodeType":83},{},[],{"metadata":15813,"sys":15816,"fields":15821},{"tags":15814,"concepts":15815},[],[],{"space":15817,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15819,"publishedVersion":63,"revision":45,"locale":29},{"sys":15818},{"type":12,"linkType":13,"id":14},{"sys":15820},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15822},{"url":375,"details":15823,"fileName":381,"contentType":382},{"size":377,"image":15824},{"width":379,"height":380},{"sys":15826,"fields":15829},{"id":15827,"createdAt":15828},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15830,"slug":15831,"articleIntro":-1,"category":15832},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15833],{"metadata":15834,"sys":15837,"fields":15844},{"tags":15835,"concepts":15836},[],[],{"space":15838,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15840,"publishedVersion":331,"revision":63,"contentType":15842,"locale":29},{"sys":15839},{"type":12,"linkType":13,"id":14},{"sys":15841},{"id":21,"type":12,"linkType":22},{"sys":15843},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15845,"metaTitle":341,"metaDescription":342,"mainTitle":15846,"subtitle":360,"heroImage":15861,"ctaButton":383,"ctaLink":384},[340],{"data":15847,"content":15848,"nodeType":75},{},[15849,15855],{"data":15850,"content":15851,"nodeType":353},{},[15852],{"data":15853,"marks":15854,"value":352,"nodeType":83},{},[],{"data":15856,"content":15857,"nodeType":88},{},[15858],{"data":15859,"marks":15860,"value":226,"nodeType":83},{},[],{"metadata":15862,"sys":15865,"fields":15870},{"tags":15863,"concepts":15864},[],[],{"space":15866,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15868,"publishedVersion":63,"revision":45,"locale":29},{"sys":15867},{"type":12,"linkType":13,"id":14},{"sys":15869},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15871},{"url":375,"details":15872,"fileName":381,"contentType":382},{"size":377,"image":15873},{"width":379,"height":380},{"sys":15875,"fields":15878},{"id":15876,"createdAt":15877},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":15879,"slug":15880,"articleIntro":15879,"category":15881},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[15882],{"metadata":15883,"sys":15886,"fields":15893},{"tags":15884,"concepts":15885},[],[],{"space":15887,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15889,"publishedVersion":331,"revision":63,"contentType":15891,"locale":29},{"sys":15888},{"type":12,"linkType":13,"id":14},{"sys":15890},{"id":21,"type":12,"linkType":22},{"sys":15892},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15894,"metaTitle":341,"metaDescription":342,"mainTitle":15895,"subtitle":360,"heroImage":15910,"ctaButton":383,"ctaLink":384},[340],{"data":15896,"content":15897,"nodeType":75},{},[15898,15904],{"data":15899,"content":15900,"nodeType":353},{},[15901],{"data":15902,"marks":15903,"value":352,"nodeType":83},{},[],{"data":15905,"content":15906,"nodeType":88},{},[15907],{"data":15908,"marks":15909,"value":226,"nodeType":83},{},[],{"metadata":15911,"sys":15914,"fields":15919},{"tags":15912,"concepts":15913},[],[],{"space":15915,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15917,"publishedVersion":63,"revision":45,"locale":29},{"sys":15916},{"type":12,"linkType":13,"id":14},{"sys":15918},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15920},{"url":375,"details":15921,"fileName":381,"contentType":382},{"size":377,"image":15922},{"width":379,"height":380},{"sys":15924,"fields":15927},{"id":15925,"createdAt":15926},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":15928,"slug":15929,"articleIntro":15928,"category":15930},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[15931],{"metadata":15932,"sys":15935,"fields":15942},{"tags":15933,"concepts":15934},[],[],{"space":15936,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15938,"publishedVersion":331,"revision":63,"contentType":15940,"locale":29},{"sys":15937},{"type":12,"linkType":13,"id":14},{"sys":15939},{"id":21,"type":12,"linkType":22},{"sys":15941},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15943,"metaTitle":341,"metaDescription":342,"mainTitle":15944,"subtitle":360,"heroImage":15959,"ctaButton":383,"ctaLink":384},[340],{"data":15945,"content":15946,"nodeType":75},{},[15947,15953],{"data":15948,"content":15949,"nodeType":353},{},[15950],{"data":15951,"marks":15952,"value":352,"nodeType":83},{},[],{"data":15954,"content":15955,"nodeType":88},{},[15956],{"data":15957,"marks":15958,"value":226,"nodeType":83},{},[],{"metadata":15960,"sys":15963,"fields":15968},{"tags":15961,"concepts":15962},[],[],{"space":15964,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":15966,"publishedVersion":63,"revision":45,"locale":29},{"sys":15965},{"type":12,"linkType":13,"id":14},{"sys":15967},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":15969},{"url":375,"details":15970,"fileName":381,"contentType":382},{"size":377,"image":15971},{"width":379,"height":380},{"sys":15973,"fields":15976},{"id":15974,"createdAt":15975},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":15977,"slug":15978,"articleIntro":15977,"category":15979},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[15980],{"metadata":15981,"sys":15984,"fields":15991},{"tags":15982,"concepts":15983},[],[],{"space":15985,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15987,"publishedVersion":331,"revision":63,"contentType":15989,"locale":29},{"sys":15986},{"type":12,"linkType":13,"id":14},{"sys":15988},{"id":21,"type":12,"linkType":22},{"sys":15990},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15992,"metaTitle":341,"metaDescription":342,"mainTitle":15993,"subtitle":360,"heroImage":16008,"ctaButton":383,"ctaLink":384},[340],{"data":15994,"content":15995,"nodeType":75},{},[15996,16002],{"data":15997,"content":15998,"nodeType":353},{},[15999],{"data":16000,"marks":16001,"value":352,"nodeType":83},{},[],{"data":16003,"content":16004,"nodeType":88},{},[16005],{"data":16006,"marks":16007,"value":226,"nodeType":83},{},[],{"metadata":16009,"sys":16012,"fields":16017},{"tags":16010,"concepts":16011},[],[],{"space":16013,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16015,"publishedVersion":63,"revision":45,"locale":29},{"sys":16014},{"type":12,"linkType":13,"id":14},{"sys":16016},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16018},{"url":375,"details":16019,"fileName":381,"contentType":382},{"size":377,"image":16020},{"width":379,"height":380},{"sys":16022,"fields":16025},{"id":16023,"createdAt":16024},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":16026,"slug":16027,"articleIntro":-1,"category":16028},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[16029],{"metadata":16030,"sys":16033,"fields":16040},{"tags":16031,"concepts":16032},[],[],{"space":16034,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16036,"publishedVersion":331,"revision":63,"contentType":16038,"locale":29},{"sys":16035},{"type":12,"linkType":13,"id":14},{"sys":16037},{"id":21,"type":12,"linkType":22},{"sys":16039},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16041,"metaTitle":341,"metaDescription":342,"mainTitle":16042,"subtitle":360,"heroImage":16057,"ctaButton":383,"ctaLink":384},[340],{"data":16043,"content":16044,"nodeType":75},{},[16045,16051],{"data":16046,"content":16047,"nodeType":353},{},[16048],{"data":16049,"marks":16050,"value":352,"nodeType":83},{},[],{"data":16052,"content":16053,"nodeType":88},{},[16054],{"data":16055,"marks":16056,"value":226,"nodeType":83},{},[],{"metadata":16058,"sys":16061,"fields":16066},{"tags":16059,"concepts":16060},[],[],{"space":16062,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16064,"publishedVersion":63,"revision":45,"locale":29},{"sys":16063},{"type":12,"linkType":13,"id":14},{"sys":16065},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16067},{"url":375,"details":16068,"fileName":381,"contentType":382},{"size":377,"image":16069},{"width":379,"height":380},{"sys":16071,"fields":16074},{"id":16072,"createdAt":16073},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":16075,"slug":16076,"articleIntro":16075,"category":16077},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[16078],{"metadata":16079,"sys":16082,"fields":16089},{"tags":16080,"concepts":16081},[],[],{"space":16083,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16085,"publishedVersion":331,"revision":63,"contentType":16087,"locale":29},{"sys":16084},{"type":12,"linkType":13,"id":14},{"sys":16086},{"id":21,"type":12,"linkType":22},{"sys":16088},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16090,"metaTitle":341,"metaDescription":342,"mainTitle":16091,"subtitle":360,"heroImage":16106,"ctaButton":383,"ctaLink":384},[340],{"data":16092,"content":16093,"nodeType":75},{},[16094,16100],{"data":16095,"content":16096,"nodeType":353},{},[16097],{"data":16098,"marks":16099,"value":352,"nodeType":83},{},[],{"data":16101,"content":16102,"nodeType":88},{},[16103],{"data":16104,"marks":16105,"value":226,"nodeType":83},{},[],{"metadata":16107,"sys":16110,"fields":16115},{"tags":16108,"concepts":16109},[],[],{"space":16111,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16113,"publishedVersion":63,"revision":45,"locale":29},{"sys":16112},{"type":12,"linkType":13,"id":14},{"sys":16114},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16116},{"url":375,"details":16117,"fileName":381,"contentType":382},{"size":377,"image":16118},{"width":379,"height":380},{"sys":16120,"fields":16123},{"id":16121,"createdAt":16122},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":16124,"slug":16125,"articleIntro":16124,"category":16126},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[16127],{"metadata":16128,"sys":16131,"fields":16138},{"tags":16129,"concepts":16130},[],[],{"space":16132,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16134,"publishedVersion":331,"revision":63,"contentType":16136,"locale":29},{"sys":16133},{"type":12,"linkType":13,"id":14},{"sys":16135},{"id":21,"type":12,"linkType":22},{"sys":16137},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16139,"metaTitle":341,"metaDescription":342,"mainTitle":16140,"subtitle":360,"heroImage":16155,"ctaButton":383,"ctaLink":384},[340],{"data":16141,"content":16142,"nodeType":75},{},[16143,16149],{"data":16144,"content":16145,"nodeType":353},{},[16146],{"data":16147,"marks":16148,"value":352,"nodeType":83},{},[],{"data":16150,"content":16151,"nodeType":88},{},[16152],{"data":16153,"marks":16154,"value":226,"nodeType":83},{},[],{"metadata":16156,"sys":16159,"fields":16164},{"tags":16157,"concepts":16158},[],[],{"space":16160,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16162,"publishedVersion":63,"revision":45,"locale":29},{"sys":16161},{"type":12,"linkType":13,"id":14},{"sys":16163},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16165},{"url":375,"details":16166,"fileName":381,"contentType":382},{"size":377,"image":16167},{"width":379,"height":380},{"sys":16169,"fields":16172},{"id":16170,"createdAt":16171},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":16173,"slug":16174,"articleIntro":16173,"category":16175},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[16176],{"metadata":16177,"sys":16180,"fields":16187},{"tags":16178,"concepts":16179},[],[],{"space":16181,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16183,"publishedVersion":331,"revision":63,"contentType":16185,"locale":29},{"sys":16182},{"type":12,"linkType":13,"id":14},{"sys":16184},{"id":21,"type":12,"linkType":22},{"sys":16186},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16188,"metaTitle":341,"metaDescription":342,"mainTitle":16189,"subtitle":360,"heroImage":16204,"ctaButton":383,"ctaLink":384},[340],{"data":16190,"content":16191,"nodeType":75},{},[16192,16198],{"data":16193,"content":16194,"nodeType":353},{},[16195],{"data":16196,"marks":16197,"value":352,"nodeType":83},{},[],{"data":16199,"content":16200,"nodeType":88},{},[16201],{"data":16202,"marks":16203,"value":226,"nodeType":83},{},[],{"metadata":16205,"sys":16208,"fields":16213},{"tags":16206,"concepts":16207},[],[],{"space":16209,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16211,"publishedVersion":63,"revision":45,"locale":29},{"sys":16210},{"type":12,"linkType":13,"id":14},{"sys":16212},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16214},{"url":375,"details":16215,"fileName":381,"contentType":382},{"size":377,"image":16216},{"width":379,"height":380},{"sys":16218,"fields":16221},{"id":16219,"createdAt":16220},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":16222,"slug":16223,"articleIntro":-1,"category":16224},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[16225],{"metadata":16226,"sys":16229,"fields":16236},{"tags":16227,"concepts":16228},[],[],{"space":16230,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16232,"publishedVersion":331,"revision":63,"contentType":16234,"locale":29},{"sys":16231},{"type":12,"linkType":13,"id":14},{"sys":16233},{"id":21,"type":12,"linkType":22},{"sys":16235},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16237,"metaTitle":341,"metaDescription":342,"mainTitle":16238,"subtitle":360,"heroImage":16253,"ctaButton":383,"ctaLink":384},[340],{"data":16239,"content":16240,"nodeType":75},{},[16241,16247],{"data":16242,"content":16243,"nodeType":353},{},[16244],{"data":16245,"marks":16246,"value":352,"nodeType":83},{},[],{"data":16248,"content":16249,"nodeType":88},{},[16250],{"data":16251,"marks":16252,"value":226,"nodeType":83},{},[],{"metadata":16254,"sys":16257,"fields":16262},{"tags":16255,"concepts":16256},[],[],{"space":16258,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16260,"publishedVersion":63,"revision":45,"locale":29},{"sys":16259},{"type":12,"linkType":13,"id":14},{"sys":16261},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16263},{"url":375,"details":16264,"fileName":381,"contentType":382},{"size":377,"image":16265},{"width":379,"height":380},{"sys":16267,"fields":16270},{"id":16268,"createdAt":16269},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":16271,"slug":16272,"articleIntro":16271,"category":16273},"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",[16274],{"metadata":16275,"sys":16278,"fields":16285},{"tags":16276,"concepts":16277},[],[],{"space":16279,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16281,"publishedVersion":331,"revision":63,"contentType":16283,"locale":29},{"sys":16280},{"type":12,"linkType":13,"id":14},{"sys":16282},{"id":21,"type":12,"linkType":22},{"sys":16284},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16286,"metaTitle":341,"metaDescription":342,"mainTitle":16287,"subtitle":360,"heroImage":16302,"ctaButton":383,"ctaLink":384},[340],{"data":16288,"content":16289,"nodeType":75},{},[16290,16296],{"data":16291,"content":16292,"nodeType":353},{},[16293],{"data":16294,"marks":16295,"value":352,"nodeType":83},{},[],{"data":16297,"content":16298,"nodeType":88},{},[16299],{"data":16300,"marks":16301,"value":226,"nodeType":83},{},[],{"metadata":16303,"sys":16306,"fields":16311},{"tags":16304,"concepts":16305},[],[],{"space":16307,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16309,"publishedVersion":63,"revision":45,"locale":29},{"sys":16308},{"type":12,"linkType":13,"id":14},{"sys":16310},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16312},{"url":375,"details":16313,"fileName":381,"contentType":382},{"size":377,"image":16314},{"width":379,"height":380},{"sys":16316,"fields":16319},{"id":16317,"createdAt":16318},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":16320,"slug":16321,"articleIntro":16320,"category":16322},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[16323],{"metadata":16324,"sys":16327,"fields":16334},{"tags":16325,"concepts":16326},[],[],{"space":16328,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16330,"publishedVersion":331,"revision":63,"contentType":16332,"locale":29},{"sys":16329},{"type":12,"linkType":13,"id":14},{"sys":16331},{"id":21,"type":12,"linkType":22},{"sys":16333},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16335,"metaTitle":341,"metaDescription":342,"mainTitle":16336,"subtitle":360,"heroImage":16351,"ctaButton":383,"ctaLink":384},[340],{"data":16337,"content":16338,"nodeType":75},{},[16339,16345],{"data":16340,"content":16341,"nodeType":353},{},[16342],{"data":16343,"marks":16344,"value":352,"nodeType":83},{},[],{"data":16346,"content":16347,"nodeType":88},{},[16348],{"data":16349,"marks":16350,"value":226,"nodeType":83},{},[],{"metadata":16352,"sys":16355,"fields":16360},{"tags":16353,"concepts":16354},[],[],{"space":16356,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16358,"publishedVersion":63,"revision":45,"locale":29},{"sys":16357},{"type":12,"linkType":13,"id":14},{"sys":16359},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16361},{"url":375,"details":16362,"fileName":381,"contentType":382},{"size":377,"image":16363},{"width":379,"height":380},{"sys":16365,"fields":16368},{"id":16366,"createdAt":16367},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":16369,"slug":16370,"articleIntro":16369,"category":16371},"6248 - Divers","compte-6248-divers",[16372],{"metadata":16373,"sys":16376,"fields":16383},{"tags":16374,"concepts":16375},[],[],{"space":16377,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16379,"publishedVersion":331,"revision":63,"contentType":16381,"locale":29},{"sys":16378},{"type":12,"linkType":13,"id":14},{"sys":16380},{"id":21,"type":12,"linkType":22},{"sys":16382},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16384,"metaTitle":341,"metaDescription":342,"mainTitle":16385,"subtitle":360,"heroImage":16400,"ctaButton":383,"ctaLink":384},[340],{"data":16386,"content":16387,"nodeType":75},{},[16388,16394],{"data":16389,"content":16390,"nodeType":353},{},[16391],{"data":16392,"marks":16393,"value":352,"nodeType":83},{},[],{"data":16395,"content":16396,"nodeType":88},{},[16397],{"data":16398,"marks":16399,"value":226,"nodeType":83},{},[],{"metadata":16401,"sys":16404,"fields":16409},{"tags":16402,"concepts":16403},[],[],{"space":16405,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16407,"publishedVersion":63,"revision":45,"locale":29},{"sys":16406},{"type":12,"linkType":13,"id":14},{"sys":16408},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16410},{"url":375,"details":16411,"fileName":381,"contentType":382},{"size":377,"image":16412},{"width":379,"height":380},{"sys":16414,"fields":16417},{"id":16415,"createdAt":16416},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":16418,"slug":16419,"articleIntro":16418,"category":16420},"2961 - Titres de participation","compte-2961-titres-de-participation",[16421],{"metadata":16422,"sys":16425,"fields":16432},{"tags":16423,"concepts":16424},[],[],{"space":16426,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16428,"publishedVersion":331,"revision":63,"contentType":16430,"locale":29},{"sys":16427},{"type":12,"linkType":13,"id":14},{"sys":16429},{"id":21,"type":12,"linkType":22},{"sys":16431},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16433,"metaTitle":341,"metaDescription":342,"mainTitle":16434,"subtitle":360,"heroImage":16449,"ctaButton":383,"ctaLink":384},[340],{"data":16435,"content":16436,"nodeType":75},{},[16437,16443],{"data":16438,"content":16439,"nodeType":353},{},[16440],{"data":16441,"marks":16442,"value":352,"nodeType":83},{},[],{"data":16444,"content":16445,"nodeType":88},{},[16446],{"data":16447,"marks":16448,"value":226,"nodeType":83},{},[],{"metadata":16450,"sys":16453,"fields":16458},{"tags":16451,"concepts":16452},[],[],{"space":16454,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16456,"publishedVersion":63,"revision":45,"locale":29},{"sys":16455},{"type":12,"linkType":13,"id":14},{"sys":16457},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16459},{"url":375,"details":16460,"fileName":381,"contentType":382},{"size":377,"image":16461},{"width":379,"height":380},{"sys":16463,"fields":16466},{"id":16464,"createdAt":16465},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":16467,"slug":16468,"articleIntro":16467,"category":16469},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[16470],{"metadata":16471,"sys":16474,"fields":16481},{"tags":16472,"concepts":16473},[],[],{"space":16475,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16477,"publishedVersion":331,"revision":63,"contentType":16479,"locale":29},{"sys":16476},{"type":12,"linkType":13,"id":14},{"sys":16478},{"id":21,"type":12,"linkType":22},{"sys":16480},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16482,"metaTitle":341,"metaDescription":342,"mainTitle":16483,"subtitle":360,"heroImage":16498,"ctaButton":383,"ctaLink":384},[340],{"data":16484,"content":16485,"nodeType":75},{},[16486,16492],{"data":16487,"content":16488,"nodeType":353},{},[16489],{"data":16490,"marks":16491,"value":352,"nodeType":83},{},[],{"data":16493,"content":16494,"nodeType":88},{},[16495],{"data":16496,"marks":16497,"value":226,"nodeType":83},{},[],{"metadata":16499,"sys":16502,"fields":16507},{"tags":16500,"concepts":16501},[],[],{"space":16503,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16505,"publishedVersion":63,"revision":45,"locale":29},{"sys":16504},{"type":12,"linkType":13,"id":14},{"sys":16506},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16508},{"url":375,"details":16509,"fileName":381,"contentType":382},{"size":377,"image":16510},{"width":379,"height":380},{"sys":16512,"fields":16515},{"id":16513,"createdAt":16514},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":16516,"slug":16517,"articleIntro":16516,"category":16518},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[16519],{"metadata":16520,"sys":16523,"fields":16530},{"tags":16521,"concepts":16522},[],[],{"space":16524,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16526,"publishedVersion":331,"revision":63,"contentType":16528,"locale":29},{"sys":16525},{"type":12,"linkType":13,"id":14},{"sys":16527},{"id":21,"type":12,"linkType":22},{"sys":16529},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16531,"metaTitle":341,"metaDescription":342,"mainTitle":16532,"subtitle":360,"heroImage":16547,"ctaButton":383,"ctaLink":384},[340],{"data":16533,"content":16534,"nodeType":75},{},[16535,16541],{"data":16536,"content":16537,"nodeType":353},{},[16538],{"data":16539,"marks":16540,"value":352,"nodeType":83},{},[],{"data":16542,"content":16543,"nodeType":88},{},[16544],{"data":16545,"marks":16546,"value":226,"nodeType":83},{},[],{"metadata":16548,"sys":16551,"fields":16556},{"tags":16549,"concepts":16550},[],[],{"space":16552,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16554,"publishedVersion":63,"revision":45,"locale":29},{"sys":16553},{"type":12,"linkType":13,"id":14},{"sys":16555},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16557},{"url":375,"details":16558,"fileName":381,"contentType":382},{"size":377,"image":16559},{"width":379,"height":380},{"sys":16561,"fields":16564},{"id":16562,"createdAt":16563},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":16565,"slug":16566,"articleIntro":-1,"category":16567},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[16568],{"metadata":16569,"sys":16572,"fields":16579},{"tags":16570,"concepts":16571},[],[],{"space":16573,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16575,"publishedVersion":331,"revision":63,"contentType":16577,"locale":29},{"sys":16574},{"type":12,"linkType":13,"id":14},{"sys":16576},{"id":21,"type":12,"linkType":22},{"sys":16578},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16580,"metaTitle":341,"metaDescription":342,"mainTitle":16581,"subtitle":360,"heroImage":16596,"ctaButton":383,"ctaLink":384},[340],{"data":16582,"content":16583,"nodeType":75},{},[16584,16590],{"data":16585,"content":16586,"nodeType":353},{},[16587],{"data":16588,"marks":16589,"value":352,"nodeType":83},{},[],{"data":16591,"content":16592,"nodeType":88},{},[16593],{"data":16594,"marks":16595,"value":226,"nodeType":83},{},[],{"metadata":16597,"sys":16600,"fields":16605},{"tags":16598,"concepts":16599},[],[],{"space":16601,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16603,"publishedVersion":63,"revision":45,"locale":29},{"sys":16602},{"type":12,"linkType":13,"id":14},{"sys":16604},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16606},{"url":375,"details":16607,"fileName":381,"contentType":382},{"size":377,"image":16608},{"width":379,"height":380},{"sys":16610,"fields":16613},{"id":16611,"createdAt":16612},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":16614,"slug":16615,"articleIntro":16614,"category":16616},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[16617],{"metadata":16618,"sys":16621,"fields":16628},{"tags":16619,"concepts":16620},[],[],{"space":16622,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16624,"publishedVersion":331,"revision":63,"contentType":16626,"locale":29},{"sys":16623},{"type":12,"linkType":13,"id":14},{"sys":16625},{"id":21,"type":12,"linkType":22},{"sys":16627},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16629,"metaTitle":341,"metaDescription":342,"mainTitle":16630,"subtitle":360,"heroImage":16645,"ctaButton":383,"ctaLink":384},[340],{"data":16631,"content":16632,"nodeType":75},{},[16633,16639],{"data":16634,"content":16635,"nodeType":353},{},[16636],{"data":16637,"marks":16638,"value":352,"nodeType":83},{},[],{"data":16640,"content":16641,"nodeType":88},{},[16642],{"data":16643,"marks":16644,"value":226,"nodeType":83},{},[],{"metadata":16646,"sys":16649,"fields":16654},{"tags":16647,"concepts":16648},[],[],{"space":16650,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16652,"publishedVersion":63,"revision":45,"locale":29},{"sys":16651},{"type":12,"linkType":13,"id":14},{"sys":16653},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16655},{"url":375,"details":16656,"fileName":381,"contentType":382},{"size":377,"image":16657},{"width":379,"height":380},{"sys":16659,"fields":16662},{"id":16660,"createdAt":16661},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":16663,"slug":16664,"articleIntro":-1,"category":16665},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[16666],{"metadata":16667,"sys":16670,"fields":16677},{"tags":16668,"concepts":16669},[],[],{"space":16671,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16673,"publishedVersion":331,"revision":63,"contentType":16675,"locale":29},{"sys":16672},{"type":12,"linkType":13,"id":14},{"sys":16674},{"id":21,"type":12,"linkType":22},{"sys":16676},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16678,"metaTitle":341,"metaDescription":342,"mainTitle":16679,"subtitle":360,"heroImage":16694,"ctaButton":383,"ctaLink":384},[340],{"data":16680,"content":16681,"nodeType":75},{},[16682,16688],{"data":16683,"content":16684,"nodeType":353},{},[16685],{"data":16686,"marks":16687,"value":352,"nodeType":83},{},[],{"data":16689,"content":16690,"nodeType":88},{},[16691],{"data":16692,"marks":16693,"value":226,"nodeType":83},{},[],{"metadata":16695,"sys":16698,"fields":16703},{"tags":16696,"concepts":16697},[],[],{"space":16699,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16701,"publishedVersion":63,"revision":45,"locale":29},{"sys":16700},{"type":12,"linkType":13,"id":14},{"sys":16702},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16704},{"url":375,"details":16705,"fileName":381,"contentType":382},{"size":377,"image":16706},{"width":379,"height":380},{"sys":16708,"fields":16711},{"id":16709,"createdAt":16710},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":16712,"slug":16713,"articleIntro":-1,"category":16714},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[16715],{"metadata":16716,"sys":16719,"fields":16726},{"tags":16717,"concepts":16718},[],[],{"space":16720,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16722,"publishedVersion":331,"revision":63,"contentType":16724,"locale":29},{"sys":16721},{"type":12,"linkType":13,"id":14},{"sys":16723},{"id":21,"type":12,"linkType":22},{"sys":16725},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16727,"metaTitle":341,"metaDescription":342,"mainTitle":16728,"subtitle":360,"heroImage":16743,"ctaButton":383,"ctaLink":384},[340],{"data":16729,"content":16730,"nodeType":75},{},[16731,16737],{"data":16732,"content":16733,"nodeType":353},{},[16734],{"data":16735,"marks":16736,"value":352,"nodeType":83},{},[],{"data":16738,"content":16739,"nodeType":88},{},[16740],{"data":16741,"marks":16742,"value":226,"nodeType":83},{},[],{"metadata":16744,"sys":16747,"fields":16752},{"tags":16745,"concepts":16746},[],[],{"space":16748,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16750,"publishedVersion":63,"revision":45,"locale":29},{"sys":16749},{"type":12,"linkType":13,"id":14},{"sys":16751},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16753},{"url":375,"details":16754,"fileName":381,"contentType":382},{"size":377,"image":16755},{"width":379,"height":380},{"sys":16757,"fields":16760},{"id":16758,"createdAt":16759},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":16761,"slug":16762,"articleIntro":16761,"category":16763},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[16764],{"metadata":16765,"sys":16768,"fields":16775},{"tags":16766,"concepts":16767},[],[],{"space":16769,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16771,"publishedVersion":331,"revision":63,"contentType":16773,"locale":29},{"sys":16770},{"type":12,"linkType":13,"id":14},{"sys":16772},{"id":21,"type":12,"linkType":22},{"sys":16774},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16776,"metaTitle":341,"metaDescription":342,"mainTitle":16777,"subtitle":360,"heroImage":16792,"ctaButton":383,"ctaLink":384},[340],{"data":16778,"content":16779,"nodeType":75},{},[16780,16786],{"data":16781,"content":16782,"nodeType":353},{},[16783],{"data":16784,"marks":16785,"value":352,"nodeType":83},{},[],{"data":16787,"content":16788,"nodeType":88},{},[16789],{"data":16790,"marks":16791,"value":226,"nodeType":83},{},[],{"metadata":16793,"sys":16796,"fields":16801},{"tags":16794,"concepts":16795},[],[],{"space":16797,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16799,"publishedVersion":63,"revision":45,"locale":29},{"sys":16798},{"type":12,"linkType":13,"id":14},{"sys":16800},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16802},{"url":375,"details":16803,"fileName":381,"contentType":382},{"size":377,"image":16804},{"width":379,"height":380},{"sys":16806,"fields":16809},{"id":16807,"createdAt":16808},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":16810,"slug":16811,"articleIntro":16810,"category":16812},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[16813],{"metadata":16814,"sys":16817,"fields":16824},{"tags":16815,"concepts":16816},[],[],{"space":16818,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16820,"publishedVersion":331,"revision":63,"contentType":16822,"locale":29},{"sys":16819},{"type":12,"linkType":13,"id":14},{"sys":16821},{"id":21,"type":12,"linkType":22},{"sys":16823},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16825,"metaTitle":341,"metaDescription":342,"mainTitle":16826,"subtitle":360,"heroImage":16841,"ctaButton":383,"ctaLink":384},[340],{"data":16827,"content":16828,"nodeType":75},{},[16829,16835],{"data":16830,"content":16831,"nodeType":353},{},[16832],{"data":16833,"marks":16834,"value":352,"nodeType":83},{},[],{"data":16836,"content":16837,"nodeType":88},{},[16838],{"data":16839,"marks":16840,"value":226,"nodeType":83},{},[],{"metadata":16842,"sys":16845,"fields":16850},{"tags":16843,"concepts":16844},[],[],{"space":16846,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16848,"publishedVersion":63,"revision":45,"locale":29},{"sys":16847},{"type":12,"linkType":13,"id":14},{"sys":16849},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16851},{"url":375,"details":16852,"fileName":381,"contentType":382},{"size":377,"image":16853},{"width":379,"height":380},{"sys":16855,"fields":16858},{"id":16856,"createdAt":16857},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":16859,"slug":16860,"articleIntro":16859,"category":16861},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[16862],{"metadata":16863,"sys":16866,"fields":16873},{"tags":16864,"concepts":16865},[],[],{"space":16867,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16869,"publishedVersion":331,"revision":63,"contentType":16871,"locale":29},{"sys":16868},{"type":12,"linkType":13,"id":14},{"sys":16870},{"id":21,"type":12,"linkType":22},{"sys":16872},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16874,"metaTitle":341,"metaDescription":342,"mainTitle":16875,"subtitle":360,"heroImage":16890,"ctaButton":383,"ctaLink":384},[340],{"data":16876,"content":16877,"nodeType":75},{},[16878,16884],{"data":16879,"content":16880,"nodeType":353},{},[16881],{"data":16882,"marks":16883,"value":352,"nodeType":83},{},[],{"data":16885,"content":16886,"nodeType":88},{},[16887],{"data":16888,"marks":16889,"value":226,"nodeType":83},{},[],{"metadata":16891,"sys":16894,"fields":16899},{"tags":16892,"concepts":16893},[],[],{"space":16895,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16897,"publishedVersion":63,"revision":45,"locale":29},{"sys":16896},{"type":12,"linkType":13,"id":14},{"sys":16898},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16900},{"url":375,"details":16901,"fileName":381,"contentType":382},{"size":377,"image":16902},{"width":379,"height":380},{"sys":16904,"fields":16907},{"id":16905,"createdAt":16906},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":16908,"slug":16909,"articleIntro":16908,"category":16910},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[16911],{"metadata":16912,"sys":16915,"fields":16922},{"tags":16913,"concepts":16914},[],[],{"space":16916,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16918,"publishedVersion":331,"revision":63,"contentType":16920,"locale":29},{"sys":16917},{"type":12,"linkType":13,"id":14},{"sys":16919},{"id":21,"type":12,"linkType":22},{"sys":16921},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16923,"metaTitle":341,"metaDescription":342,"mainTitle":16924,"subtitle":360,"heroImage":16939,"ctaButton":383,"ctaLink":384},[340],{"data":16925,"content":16926,"nodeType":75},{},[16927,16933],{"data":16928,"content":16929,"nodeType":353},{},[16930],{"data":16931,"marks":16932,"value":352,"nodeType":83},{},[],{"data":16934,"content":16935,"nodeType":88},{},[16936],{"data":16937,"marks":16938,"value":226,"nodeType":83},{},[],{"metadata":16940,"sys":16943,"fields":16948},{"tags":16941,"concepts":16942},[],[],{"space":16944,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16946,"publishedVersion":63,"revision":45,"locale":29},{"sys":16945},{"type":12,"linkType":13,"id":14},{"sys":16947},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16949},{"url":375,"details":16950,"fileName":381,"contentType":382},{"size":377,"image":16951},{"width":379,"height":380},{"sys":16953,"fields":16956},{"id":16954,"createdAt":16955},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":16957,"slug":16958,"articleIntro":-1,"category":16959},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[16960],{"metadata":16961,"sys":16964,"fields":16971},{"tags":16962,"concepts":16963},[],[],{"space":16965,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16967,"publishedVersion":331,"revision":63,"contentType":16969,"locale":29},{"sys":16966},{"type":12,"linkType":13,"id":14},{"sys":16968},{"id":21,"type":12,"linkType":22},{"sys":16970},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16972,"metaTitle":341,"metaDescription":342,"mainTitle":16973,"subtitle":360,"heroImage":16988,"ctaButton":383,"ctaLink":384},[340],{"data":16974,"content":16975,"nodeType":75},{},[16976,16982],{"data":16977,"content":16978,"nodeType":353},{},[16979],{"data":16980,"marks":16981,"value":352,"nodeType":83},{},[],{"data":16983,"content":16984,"nodeType":88},{},[16985],{"data":16986,"marks":16987,"value":226,"nodeType":83},{},[],{"metadata":16989,"sys":16992,"fields":16997},{"tags":16990,"concepts":16991},[],[],{"space":16993,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":16995,"publishedVersion":63,"revision":45,"locale":29},{"sys":16994},{"type":12,"linkType":13,"id":14},{"sys":16996},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":16998},{"url":375,"details":16999,"fileName":381,"contentType":382},{"size":377,"image":17000},{"width":379,"height":380},{"sys":17002,"fields":17005},{"id":17003,"createdAt":17004},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":17006,"slug":17007,"articleIntro":17006,"category":17008},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[17009],{"metadata":17010,"sys":17013,"fields":17020},{"tags":17011,"concepts":17012},[],[],{"space":17014,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17016,"publishedVersion":331,"revision":63,"contentType":17018,"locale":29},{"sys":17015},{"type":12,"linkType":13,"id":14},{"sys":17017},{"id":21,"type":12,"linkType":22},{"sys":17019},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17021,"metaTitle":341,"metaDescription":342,"mainTitle":17022,"subtitle":360,"heroImage":17037,"ctaButton":383,"ctaLink":384},[340],{"data":17023,"content":17024,"nodeType":75},{},[17025,17031],{"data":17026,"content":17027,"nodeType":353},{},[17028],{"data":17029,"marks":17030,"value":352,"nodeType":83},{},[],{"data":17032,"content":17033,"nodeType":88},{},[17034],{"data":17035,"marks":17036,"value":226,"nodeType":83},{},[],{"metadata":17038,"sys":17041,"fields":17046},{"tags":17039,"concepts":17040},[],[],{"space":17042,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17044,"publishedVersion":63,"revision":45,"locale":29},{"sys":17043},{"type":12,"linkType":13,"id":14},{"sys":17045},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17047},{"url":375,"details":17048,"fileName":381,"contentType":382},{"size":377,"image":17049},{"width":379,"height":380},{"sys":17051,"fields":17054},{"id":17052,"createdAt":17053},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":17055,"slug":17056,"articleIntro":17055,"category":17057},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[17058],{"metadata":17059,"sys":17062,"fields":17069},{"tags":17060,"concepts":17061},[],[],{"space":17063,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17065,"publishedVersion":331,"revision":63,"contentType":17067,"locale":29},{"sys":17064},{"type":12,"linkType":13,"id":14},{"sys":17066},{"id":21,"type":12,"linkType":22},{"sys":17068},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17070,"metaTitle":341,"metaDescription":342,"mainTitle":17071,"subtitle":360,"heroImage":17086,"ctaButton":383,"ctaLink":384},[340],{"data":17072,"content":17073,"nodeType":75},{},[17074,17080],{"data":17075,"content":17076,"nodeType":353},{},[17077],{"data":17078,"marks":17079,"value":352,"nodeType":83},{},[],{"data":17081,"content":17082,"nodeType":88},{},[17083],{"data":17084,"marks":17085,"value":226,"nodeType":83},{},[],{"metadata":17087,"sys":17090,"fields":17095},{"tags":17088,"concepts":17089},[],[],{"space":17091,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17093,"publishedVersion":63,"revision":45,"locale":29},{"sys":17092},{"type":12,"linkType":13,"id":14},{"sys":17094},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17096},{"url":375,"details":17097,"fileName":381,"contentType":382},{"size":377,"image":17098},{"width":379,"height":380},{"sys":17100,"fields":17103},{"id":17101,"createdAt":17102},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":17104,"slug":17105,"articleIntro":17104,"category":17106},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[17107],{"metadata":17108,"sys":17111,"fields":17118},{"tags":17109,"concepts":17110},[],[],{"space":17112,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17114,"publishedVersion":331,"revision":63,"contentType":17116,"locale":29},{"sys":17113},{"type":12,"linkType":13,"id":14},{"sys":17115},{"id":21,"type":12,"linkType":22},{"sys":17117},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17119,"metaTitle":341,"metaDescription":342,"mainTitle":17120,"subtitle":360,"heroImage":17135,"ctaButton":383,"ctaLink":384},[340],{"data":17121,"content":17122,"nodeType":75},{},[17123,17129],{"data":17124,"content":17125,"nodeType":353},{},[17126],{"data":17127,"marks":17128,"value":352,"nodeType":83},{},[],{"data":17130,"content":17131,"nodeType":88},{},[17132],{"data":17133,"marks":17134,"value":226,"nodeType":83},{},[],{"metadata":17136,"sys":17139,"fields":17144},{"tags":17137,"concepts":17138},[],[],{"space":17140,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17142,"publishedVersion":63,"revision":45,"locale":29},{"sys":17141},{"type":12,"linkType":13,"id":14},{"sys":17143},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17145},{"url":375,"details":17146,"fileName":381,"contentType":382},{"size":377,"image":17147},{"width":379,"height":380},{"sys":17149,"fields":17152},{"id":17150,"createdAt":17151},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":17153,"slug":17154,"articleIntro":17153,"category":17155},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[17156],{"metadata":17157,"sys":17160,"fields":17167},{"tags":17158,"concepts":17159},[],[],{"space":17161,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17163,"publishedVersion":331,"revision":63,"contentType":17165,"locale":29},{"sys":17162},{"type":12,"linkType":13,"id":14},{"sys":17164},{"id":21,"type":12,"linkType":22},{"sys":17166},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17168,"metaTitle":341,"metaDescription":342,"mainTitle":17169,"subtitle":360,"heroImage":17184,"ctaButton":383,"ctaLink":384},[340],{"data":17170,"content":17171,"nodeType":75},{},[17172,17178],{"data":17173,"content":17174,"nodeType":353},{},[17175],{"data":17176,"marks":17177,"value":352,"nodeType":83},{},[],{"data":17179,"content":17180,"nodeType":88},{},[17181],{"data":17182,"marks":17183,"value":226,"nodeType":83},{},[],{"metadata":17185,"sys":17188,"fields":17193},{"tags":17186,"concepts":17187},[],[],{"space":17189,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17191,"publishedVersion":63,"revision":45,"locale":29},{"sys":17190},{"type":12,"linkType":13,"id":14},{"sys":17192},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17194},{"url":375,"details":17195,"fileName":381,"contentType":382},{"size":377,"image":17196},{"width":379,"height":380},{"sys":17198,"fields":17201},{"id":17199,"createdAt":17200},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":17202,"slug":17203,"articleIntro":17202,"category":17204},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[17205],{"metadata":17206,"sys":17209,"fields":17216},{"tags":17207,"concepts":17208},[],[],{"space":17210,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17212,"publishedVersion":331,"revision":63,"contentType":17214,"locale":29},{"sys":17211},{"type":12,"linkType":13,"id":14},{"sys":17213},{"id":21,"type":12,"linkType":22},{"sys":17215},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17217,"metaTitle":341,"metaDescription":342,"mainTitle":17218,"subtitle":360,"heroImage":17233,"ctaButton":383,"ctaLink":384},[340],{"data":17219,"content":17220,"nodeType":75},{},[17221,17227],{"data":17222,"content":17223,"nodeType":353},{},[17224],{"data":17225,"marks":17226,"value":352,"nodeType":83},{},[],{"data":17228,"content":17229,"nodeType":88},{},[17230],{"data":17231,"marks":17232,"value":226,"nodeType":83},{},[],{"metadata":17234,"sys":17237,"fields":17242},{"tags":17235,"concepts":17236},[],[],{"space":17238,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17240,"publishedVersion":63,"revision":45,"locale":29},{"sys":17239},{"type":12,"linkType":13,"id":14},{"sys":17241},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17243},{"url":375,"details":17244,"fileName":381,"contentType":382},{"size":377,"image":17245},{"width":379,"height":380},{"sys":17247,"fields":17250},{"id":17248,"createdAt":17249},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":17251,"slug":17252,"articleIntro":17251,"category":17253},"274 - Prêts","compte-274-prets",[17254],{"metadata":17255,"sys":17258,"fields":17265},{"tags":17256,"concepts":17257},[],[],{"space":17259,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17261,"publishedVersion":331,"revision":63,"contentType":17263,"locale":29},{"sys":17260},{"type":12,"linkType":13,"id":14},{"sys":17262},{"id":21,"type":12,"linkType":22},{"sys":17264},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17266,"metaTitle":341,"metaDescription":342,"mainTitle":17267,"subtitle":360,"heroImage":17282,"ctaButton":383,"ctaLink":384},[340],{"data":17268,"content":17269,"nodeType":75},{},[17270,17276],{"data":17271,"content":17272,"nodeType":353},{},[17273],{"data":17274,"marks":17275,"value":352,"nodeType":83},{},[],{"data":17277,"content":17278,"nodeType":88},{},[17279],{"data":17280,"marks":17281,"value":226,"nodeType":83},{},[],{"metadata":17283,"sys":17286,"fields":17291},{"tags":17284,"concepts":17285},[],[],{"space":17287,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17289,"publishedVersion":63,"revision":45,"locale":29},{"sys":17288},{"type":12,"linkType":13,"id":14},{"sys":17290},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17292},{"url":375,"details":17293,"fileName":381,"contentType":382},{"size":377,"image":17294},{"width":379,"height":380},{"sys":17296,"fields":17299},{"id":17297,"createdAt":17298},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":17300,"slug":17301,"articleIntro":-1,"category":17302},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[17303],{"metadata":17304,"sys":17307,"fields":17314},{"tags":17305,"concepts":17306},[],[],{"space":17308,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17310,"publishedVersion":331,"revision":63,"contentType":17312,"locale":29},{"sys":17309},{"type":12,"linkType":13,"id":14},{"sys":17311},{"id":21,"type":12,"linkType":22},{"sys":17313},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17315,"metaTitle":341,"metaDescription":342,"mainTitle":17316,"subtitle":360,"heroImage":17331,"ctaButton":383,"ctaLink":384},[340],{"data":17317,"content":17318,"nodeType":75},{},[17319,17325],{"data":17320,"content":17321,"nodeType":353},{},[17322],{"data":17323,"marks":17324,"value":352,"nodeType":83},{},[],{"data":17326,"content":17327,"nodeType":88},{},[17328],{"data":17329,"marks":17330,"value":226,"nodeType":83},{},[],{"metadata":17332,"sys":17335,"fields":17340},{"tags":17333,"concepts":17334},[],[],{"space":17336,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17338,"publishedVersion":63,"revision":45,"locale":29},{"sys":17337},{"type":12,"linkType":13,"id":14},{"sys":17339},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17341},{"url":375,"details":17342,"fileName":381,"contentType":382},{"size":377,"image":17343},{"width":379,"height":380},{"sys":17345,"fields":17348},{"id":17346,"createdAt":17347},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":17349,"slug":17350,"articleIntro":17349,"category":17351},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[17352],{"metadata":17353,"sys":17356,"fields":17363},{"tags":17354,"concepts":17355},[],[],{"space":17357,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17359,"publishedVersion":331,"revision":63,"contentType":17361,"locale":29},{"sys":17358},{"type":12,"linkType":13,"id":14},{"sys":17360},{"id":21,"type":12,"linkType":22},{"sys":17362},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17364,"metaTitle":341,"metaDescription":342,"mainTitle":17365,"subtitle":360,"heroImage":17380,"ctaButton":383,"ctaLink":384},[340],{"data":17366,"content":17367,"nodeType":75},{},[17368,17374],{"data":17369,"content":17370,"nodeType":353},{},[17371],{"data":17372,"marks":17373,"value":352,"nodeType":83},{},[],{"data":17375,"content":17376,"nodeType":88},{},[17377],{"data":17378,"marks":17379,"value":226,"nodeType":83},{},[],{"metadata":17381,"sys":17384,"fields":17389},{"tags":17382,"concepts":17383},[],[],{"space":17385,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17387,"publishedVersion":63,"revision":45,"locale":29},{"sys":17386},{"type":12,"linkType":13,"id":14},{"sys":17388},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17390},{"url":375,"details":17391,"fileName":381,"contentType":382},{"size":377,"image":17392},{"width":379,"height":380},{"sys":17394,"fields":17397},{"id":17395,"createdAt":17396},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":17398,"slug":17399,"articleIntro":17398,"category":17400},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[17401],{"metadata":17402,"sys":17405,"fields":17412},{"tags":17403,"concepts":17404},[],[],{"space":17406,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17408,"publishedVersion":331,"revision":63,"contentType":17410,"locale":29},{"sys":17407},{"type":12,"linkType":13,"id":14},{"sys":17409},{"id":21,"type":12,"linkType":22},{"sys":17411},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17413,"metaTitle":341,"metaDescription":342,"mainTitle":17414,"subtitle":360,"heroImage":17429,"ctaButton":383,"ctaLink":384},[340],{"data":17415,"content":17416,"nodeType":75},{},[17417,17423],{"data":17418,"content":17419,"nodeType":353},{},[17420],{"data":17421,"marks":17422,"value":352,"nodeType":83},{},[],{"data":17424,"content":17425,"nodeType":88},{},[17426],{"data":17427,"marks":17428,"value":226,"nodeType":83},{},[],{"metadata":17430,"sys":17433,"fields":17438},{"tags":17431,"concepts":17432},[],[],{"space":17434,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17436,"publishedVersion":63,"revision":45,"locale":29},{"sys":17435},{"type":12,"linkType":13,"id":14},{"sys":17437},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17439},{"url":375,"details":17440,"fileName":381,"contentType":382},{"size":377,"image":17441},{"width":379,"height":380},{"sys":17443,"fields":17446},{"id":17444,"createdAt":17445},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17447,"slug":17448,"articleIntro":17447,"category":17449},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17450],{"metadata":17451,"sys":17454,"fields":17461},{"tags":17452,"concepts":17453},[],[],{"space":17455,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17457,"publishedVersion":331,"revision":63,"contentType":17459,"locale":29},{"sys":17456},{"type":12,"linkType":13,"id":14},{"sys":17458},{"id":21,"type":12,"linkType":22},{"sys":17460},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17462,"metaTitle":341,"metaDescription":342,"mainTitle":17463,"subtitle":360,"heroImage":17478,"ctaButton":383,"ctaLink":384},[340],{"data":17464,"content":17465,"nodeType":75},{},[17466,17472],{"data":17467,"content":17468,"nodeType":353},{},[17469],{"data":17470,"marks":17471,"value":352,"nodeType":83},{},[],{"data":17473,"content":17474,"nodeType":88},{},[17475],{"data":17476,"marks":17477,"value":226,"nodeType":83},{},[],{"metadata":17479,"sys":17482,"fields":17487},{"tags":17480,"concepts":17481},[],[],{"space":17483,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17485,"publishedVersion":63,"revision":45,"locale":29},{"sys":17484},{"type":12,"linkType":13,"id":14},{"sys":17486},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17488},{"url":375,"details":17489,"fileName":381,"contentType":382},{"size":377,"image":17490},{"width":379,"height":380},{"sys":17492,"fields":17495},{"id":17493,"createdAt":17494},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":17496,"slug":17497,"articleIntro":17496,"category":17498},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[17499],{"metadata":17500,"sys":17503,"fields":17510},{"tags":17501,"concepts":17502},[],[],{"space":17504,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17506,"publishedVersion":331,"revision":63,"contentType":17508,"locale":29},{"sys":17505},{"type":12,"linkType":13,"id":14},{"sys":17507},{"id":21,"type":12,"linkType":22},{"sys":17509},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17511,"metaTitle":341,"metaDescription":342,"mainTitle":17512,"subtitle":360,"heroImage":17527,"ctaButton":383,"ctaLink":384},[340],{"data":17513,"content":17514,"nodeType":75},{},[17515,17521],{"data":17516,"content":17517,"nodeType":353},{},[17518],{"data":17519,"marks":17520,"value":352,"nodeType":83},{},[],{"data":17522,"content":17523,"nodeType":88},{},[17524],{"data":17525,"marks":17526,"value":226,"nodeType":83},{},[],{"metadata":17528,"sys":17531,"fields":17536},{"tags":17529,"concepts":17530},[],[],{"space":17532,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17534,"publishedVersion":63,"revision":45,"locale":29},{"sys":17533},{"type":12,"linkType":13,"id":14},{"sys":17535},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17537},{"url":375,"details":17538,"fileName":381,"contentType":382},{"size":377,"image":17539},{"width":379,"height":380},{"sys":17541,"fields":17544},{"id":17542,"createdAt":17543},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17545,"slug":17546,"articleIntro":17545,"category":17547},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17548],{"metadata":17549,"sys":17552,"fields":17559},{"tags":17550,"concepts":17551},[],[],{"space":17553,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17555,"publishedVersion":331,"revision":63,"contentType":17557,"locale":29},{"sys":17554},{"type":12,"linkType":13,"id":14},{"sys":17556},{"id":21,"type":12,"linkType":22},{"sys":17558},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17560,"metaTitle":341,"metaDescription":342,"mainTitle":17561,"subtitle":360,"heroImage":17576,"ctaButton":383,"ctaLink":384},[340],{"data":17562,"content":17563,"nodeType":75},{},[17564,17570],{"data":17565,"content":17566,"nodeType":353},{},[17567],{"data":17568,"marks":17569,"value":352,"nodeType":83},{},[],{"data":17571,"content":17572,"nodeType":88},{},[17573],{"data":17574,"marks":17575,"value":226,"nodeType":83},{},[],{"metadata":17577,"sys":17580,"fields":17585},{"tags":17578,"concepts":17579},[],[],{"space":17581,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17583,"publishedVersion":63,"revision":45,"locale":29},{"sys":17582},{"type":12,"linkType":13,"id":14},{"sys":17584},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17586},{"url":375,"details":17587,"fileName":381,"contentType":382},{"size":377,"image":17588},{"width":379,"height":380},{"sys":17590,"fields":17593},{"id":17591,"createdAt":17592},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":17594,"slug":17595,"articleIntro":17594,"category":17596},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[17597],{"metadata":17598,"sys":17601,"fields":17608},{"tags":17599,"concepts":17600},[],[],{"space":17602,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17604,"publishedVersion":331,"revision":63,"contentType":17606,"locale":29},{"sys":17603},{"type":12,"linkType":13,"id":14},{"sys":17605},{"id":21,"type":12,"linkType":22},{"sys":17607},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17609,"metaTitle":341,"metaDescription":342,"mainTitle":17610,"subtitle":360,"heroImage":17625,"ctaButton":383,"ctaLink":384},[340],{"data":17611,"content":17612,"nodeType":75},{},[17613,17619],{"data":17614,"content":17615,"nodeType":353},{},[17616],{"data":17617,"marks":17618,"value":352,"nodeType":83},{},[],{"data":17620,"content":17621,"nodeType":88},{},[17622],{"data":17623,"marks":17624,"value":226,"nodeType":83},{},[],{"metadata":17626,"sys":17629,"fields":17634},{"tags":17627,"concepts":17628},[],[],{"space":17630,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17632,"publishedVersion":63,"revision":45,"locale":29},{"sys":17631},{"type":12,"linkType":13,"id":14},{"sys":17633},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17635},{"url":375,"details":17636,"fileName":381,"contentType":382},{"size":377,"image":17637},{"width":379,"height":380},{"sys":17639,"fields":17642},{"id":17640,"createdAt":17641},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17643,"slug":17644,"articleIntro":-1,"category":17645},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17646],{"metadata":17647,"sys":17650,"fields":17657},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17653,"publishedVersion":331,"revision":63,"contentType":17655,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"sys":17656},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17658,"metaTitle":341,"metaDescription":342,"mainTitle":17659,"subtitle":360,"heroImage":17674,"ctaButton":383,"ctaLink":384},[340],{"data":17660,"content":17661,"nodeType":75},{},[17662,17668],{"data":17663,"content":17664,"nodeType":353},{},[17665],{"data":17666,"marks":17667,"value":352,"nodeType":83},{},[],{"data":17669,"content":17670,"nodeType":88},{},[17671],{"data":17672,"marks":17673,"value":226,"nodeType":83},{},[],{"metadata":17675,"sys":17678,"fields":17683},{"tags":17676,"concepts":17677},[],[],{"space":17679,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17681,"publishedVersion":63,"revision":45,"locale":29},{"sys":17680},{"type":12,"linkType":13,"id":14},{"sys":17682},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17684},{"url":375,"details":17685,"fileName":381,"contentType":382},{"size":377,"image":17686},{"width":379,"height":380},{"sys":17688,"fields":17691},{"id":17689,"createdAt":17690},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":17692,"slug":17693,"articleIntro":17692,"category":17694},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[17695],{"metadata":17696,"sys":17699,"fields":17706},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17702,"publishedVersion":331,"revision":63,"contentType":17704,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"sys":17705},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17707,"metaTitle":341,"metaDescription":342,"mainTitle":17708,"subtitle":360,"heroImage":17723,"ctaButton":383,"ctaLink":384},[340],{"data":17709,"content":17710,"nodeType":75},{},[17711,17717],{"data":17712,"content":17713,"nodeType":353},{},[17714],{"data":17715,"marks":17716,"value":352,"nodeType":83},{},[],{"data":17718,"content":17719,"nodeType":88},{},[17720],{"data":17721,"marks":17722,"value":226,"nodeType":83},{},[],{"metadata":17724,"sys":17727,"fields":17732},{"tags":17725,"concepts":17726},[],[],{"space":17728,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17730,"publishedVersion":63,"revision":45,"locale":29},{"sys":17729},{"type":12,"linkType":13,"id":14},{"sys":17731},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17733},{"url":375,"details":17734,"fileName":381,"contentType":382},{"size":377,"image":17735},{"width":379,"height":380},{"sys":17737,"fields":17740},{"id":17738,"createdAt":17739},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":17741,"slug":17742,"articleIntro":17741,"category":17743},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[17744],{"metadata":17745,"sys":17748,"fields":17755},{"tags":17746,"concepts":17747},[],[],{"space":17749,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17751,"publishedVersion":331,"revision":63,"contentType":17753,"locale":29},{"sys":17750},{"type":12,"linkType":13,"id":14},{"sys":17752},{"id":21,"type":12,"linkType":22},{"sys":17754},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17756,"metaTitle":341,"metaDescription":342,"mainTitle":17757,"subtitle":360,"heroImage":17772,"ctaButton":383,"ctaLink":384},[340],{"data":17758,"content":17759,"nodeType":75},{},[17760,17766],{"data":17761,"content":17762,"nodeType":353},{},[17763],{"data":17764,"marks":17765,"value":352,"nodeType":83},{},[],{"data":17767,"content":17768,"nodeType":88},{},[17769],{"data":17770,"marks":17771,"value":226,"nodeType":83},{},[],{"metadata":17773,"sys":17776,"fields":17781},{"tags":17774,"concepts":17775},[],[],{"space":17777,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17779,"publishedVersion":63,"revision":45,"locale":29},{"sys":17778},{"type":12,"linkType":13,"id":14},{"sys":17780},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17782},{"url":375,"details":17783,"fileName":381,"contentType":382},{"size":377,"image":17784},{"width":379,"height":380},{"sys":17786,"fields":17789},{"id":17787,"createdAt":17788},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":17790,"slug":17791,"articleIntro":17790,"category":17792},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[17793],{"metadata":17794,"sys":17797,"fields":17804},{"tags":17795,"concepts":17796},[],[],{"space":17798,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17800,"publishedVersion":331,"revision":63,"contentType":17802,"locale":29},{"sys":17799},{"type":12,"linkType":13,"id":14},{"sys":17801},{"id":21,"type":12,"linkType":22},{"sys":17803},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17805,"metaTitle":341,"metaDescription":342,"mainTitle":17806,"subtitle":360,"heroImage":17821,"ctaButton":383,"ctaLink":384},[340],{"data":17807,"content":17808,"nodeType":75},{},[17809,17815],{"data":17810,"content":17811,"nodeType":353},{},[17812],{"data":17813,"marks":17814,"value":352,"nodeType":83},{},[],{"data":17816,"content":17817,"nodeType":88},{},[17818],{"data":17819,"marks":17820,"value":226,"nodeType":83},{},[],{"metadata":17822,"sys":17825,"fields":17830},{"tags":17823,"concepts":17824},[],[],{"space":17826,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17828,"publishedVersion":63,"revision":45,"locale":29},{"sys":17827},{"type":12,"linkType":13,"id":14},{"sys":17829},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17831},{"url":375,"details":17832,"fileName":381,"contentType":382},{"size":377,"image":17833},{"width":379,"height":380},{"sys":17835,"fields":17838},{"id":17836,"createdAt":17837},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":17839,"slug":17840,"articleIntro":-1,"category":17841},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[17842],{"metadata":17843,"sys":17846,"fields":17853},{"tags":17844,"concepts":17845},[],[],{"space":17847,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17849,"publishedVersion":331,"revision":63,"contentType":17851,"locale":29},{"sys":17848},{"type":12,"linkType":13,"id":14},{"sys":17850},{"id":21,"type":12,"linkType":22},{"sys":17852},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17854,"metaTitle":341,"metaDescription":342,"mainTitle":17855,"subtitle":360,"heroImage":17870,"ctaButton":383,"ctaLink":384},[340],{"data":17856,"content":17857,"nodeType":75},{},[17858,17864],{"data":17859,"content":17860,"nodeType":353},{},[17861],{"data":17862,"marks":17863,"value":352,"nodeType":83},{},[],{"data":17865,"content":17866,"nodeType":88},{},[17867],{"data":17868,"marks":17869,"value":226,"nodeType":83},{},[],{"metadata":17871,"sys":17874,"fields":17879},{"tags":17872,"concepts":17873},[],[],{"space":17875,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17877,"publishedVersion":63,"revision":45,"locale":29},{"sys":17876},{"type":12,"linkType":13,"id":14},{"sys":17878},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17880},{"url":375,"details":17881,"fileName":381,"contentType":382},{"size":377,"image":17882},{"width":379,"height":380},{"sys":17884,"fields":17887},{"id":17885,"createdAt":17886},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":17888,"slug":17889,"articleIntro":-1,"category":17890},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[17891],{"metadata":17892,"sys":17895,"fields":17902},{"tags":17893,"concepts":17894},[],[],{"space":17896,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17898,"publishedVersion":331,"revision":63,"contentType":17900,"locale":29},{"sys":17897},{"type":12,"linkType":13,"id":14},{"sys":17899},{"id":21,"type":12,"linkType":22},{"sys":17901},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17903,"metaTitle":341,"metaDescription":342,"mainTitle":17904,"subtitle":360,"heroImage":17919,"ctaButton":383,"ctaLink":384},[340],{"data":17905,"content":17906,"nodeType":75},{},[17907,17913],{"data":17908,"content":17909,"nodeType":353},{},[17910],{"data":17911,"marks":17912,"value":352,"nodeType":83},{},[],{"data":17914,"content":17915,"nodeType":88},{},[17916],{"data":17917,"marks":17918,"value":226,"nodeType":83},{},[],{"metadata":17920,"sys":17923,"fields":17928},{"tags":17921,"concepts":17922},[],[],{"space":17924,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17926,"publishedVersion":63,"revision":45,"locale":29},{"sys":17925},{"type":12,"linkType":13,"id":14},{"sys":17927},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17929},{"url":375,"details":17930,"fileName":381,"contentType":382},{"size":377,"image":17931},{"width":379,"height":380},{"sys":17933,"fields":17936},{"id":17934,"createdAt":17935},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":17937,"slug":17938,"articleIntro":-1,"category":17939},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[17940],{"metadata":17941,"sys":17944,"fields":17951},{"tags":17942,"concepts":17943},[],[],{"space":17945,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17947,"publishedVersion":331,"revision":63,"contentType":17949,"locale":29},{"sys":17946},{"type":12,"linkType":13,"id":14},{"sys":17948},{"id":21,"type":12,"linkType":22},{"sys":17950},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17952,"metaTitle":341,"metaDescription":342,"mainTitle":17953,"subtitle":360,"heroImage":17968,"ctaButton":383,"ctaLink":384},[340],{"data":17954,"content":17955,"nodeType":75},{},[17956,17962],{"data":17957,"content":17958,"nodeType":353},{},[17959],{"data":17960,"marks":17961,"value":352,"nodeType":83},{},[],{"data":17963,"content":17964,"nodeType":88},{},[17965],{"data":17966,"marks":17967,"value":226,"nodeType":83},{},[],{"metadata":17969,"sys":17972,"fields":17977},{"tags":17970,"concepts":17971},[],[],{"space":17973,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":17975,"publishedVersion":63,"revision":45,"locale":29},{"sys":17974},{"type":12,"linkType":13,"id":14},{"sys":17976},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":17978},{"url":375,"details":17979,"fileName":381,"contentType":382},{"size":377,"image":17980},{"width":379,"height":380},{"sys":17982,"fields":17985},{"id":17983,"createdAt":17984},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":17986,"slug":17987,"articleIntro":17988,"category":17989},"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",[17990],{"metadata":17991,"sys":17994,"fields":18001},{"tags":17992,"concepts":17993},[],[],{"space":17995,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17997,"publishedVersion":331,"revision":63,"contentType":17999,"locale":29},{"sys":17996},{"type":12,"linkType":13,"id":14},{"sys":17998},{"id":21,"type":12,"linkType":22},{"sys":18000},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18002,"metaTitle":341,"metaDescription":342,"mainTitle":18003,"subtitle":360,"heroImage":18018,"ctaButton":383,"ctaLink":384},[340],{"data":18004,"content":18005,"nodeType":75},{},[18006,18012],{"data":18007,"content":18008,"nodeType":353},{},[18009],{"data":18010,"marks":18011,"value":352,"nodeType":83},{},[],{"data":18013,"content":18014,"nodeType":88},{},[18015],{"data":18016,"marks":18017,"value":226,"nodeType":83},{},[],{"metadata":18019,"sys":18022,"fields":18027},{"tags":18020,"concepts":18021},[],[],{"space":18023,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18025,"publishedVersion":63,"revision":45,"locale":29},{"sys":18024},{"type":12,"linkType":13,"id":14},{"sys":18026},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18028},{"url":375,"details":18029,"fileName":381,"contentType":382},{"size":377,"image":18030},{"width":379,"height":380},{"sys":18032,"fields":18035},{"id":18033,"createdAt":18034},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":18036,"slug":18037,"articleIntro":18036,"category":18038},"475 - Comptes d'attente","compte-475-comptes-d-attente",[18039],{"metadata":18040,"sys":18043,"fields":18050},{"tags":18041,"concepts":18042},[],[],{"space":18044,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18046,"publishedVersion":331,"revision":63,"contentType":18048,"locale":29},{"sys":18045},{"type":12,"linkType":13,"id":14},{"sys":18047},{"id":21,"type":12,"linkType":22},{"sys":18049},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18051,"metaTitle":341,"metaDescription":342,"mainTitle":18052,"subtitle":360,"heroImage":18067,"ctaButton":383,"ctaLink":384},[340],{"data":18053,"content":18054,"nodeType":75},{},[18055,18061],{"data":18056,"content":18057,"nodeType":353},{},[18058],{"data":18059,"marks":18060,"value":352,"nodeType":83},{},[],{"data":18062,"content":18063,"nodeType":88},{},[18064],{"data":18065,"marks":18066,"value":226,"nodeType":83},{},[],{"metadata":18068,"sys":18071,"fields":18076},{"tags":18069,"concepts":18070},[],[],{"space":18072,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18074,"publishedVersion":63,"revision":45,"locale":29},{"sys":18073},{"type":12,"linkType":13,"id":14},{"sys":18075},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18077},{"url":375,"details":18078,"fileName":381,"contentType":382},{"size":377,"image":18079},{"width":379,"height":380},{"sys":18081,"fields":18084},{"id":18082,"createdAt":18083},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":18085,"slug":18086,"articleIntro":18085,"category":18087},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[18088],{"metadata":18089,"sys":18092,"fields":18099},{"tags":18090,"concepts":18091},[],[],{"space":18093,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18095,"publishedVersion":331,"revision":63,"contentType":18097,"locale":29},{"sys":18094},{"type":12,"linkType":13,"id":14},{"sys":18096},{"id":21,"type":12,"linkType":22},{"sys":18098},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18100,"metaTitle":341,"metaDescription":342,"mainTitle":18101,"subtitle":360,"heroImage":18116,"ctaButton":383,"ctaLink":384},[340],{"data":18102,"content":18103,"nodeType":75},{},[18104,18110],{"data":18105,"content":18106,"nodeType":353},{},[18107],{"data":18108,"marks":18109,"value":352,"nodeType":83},{},[],{"data":18111,"content":18112,"nodeType":88},{},[18113],{"data":18114,"marks":18115,"value":226,"nodeType":83},{},[],{"metadata":18117,"sys":18120,"fields":18125},{"tags":18118,"concepts":18119},[],[],{"space":18121,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18123,"publishedVersion":63,"revision":45,"locale":29},{"sys":18122},{"type":12,"linkType":13,"id":14},{"sys":18124},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18126},{"url":375,"details":18127,"fileName":381,"contentType":382},{"size":377,"image":18128},{"width":379,"height":380},{"sys":18130,"fields":18133},{"id":18131,"createdAt":18132},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":18134,"slug":18135,"articleIntro":18134,"category":18136},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[18137],{"metadata":18138,"sys":18141,"fields":18148},{"tags":18139,"concepts":18140},[],[],{"space":18142,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18144,"publishedVersion":331,"revision":63,"contentType":18146,"locale":29},{"sys":18143},{"type":12,"linkType":13,"id":14},{"sys":18145},{"id":21,"type":12,"linkType":22},{"sys":18147},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18149,"metaTitle":341,"metaDescription":342,"mainTitle":18150,"subtitle":360,"heroImage":18165,"ctaButton":383,"ctaLink":384},[340],{"data":18151,"content":18152,"nodeType":75},{},[18153,18159],{"data":18154,"content":18155,"nodeType":353},{},[18156],{"data":18157,"marks":18158,"value":352,"nodeType":83},{},[],{"data":18160,"content":18161,"nodeType":88},{},[18162],{"data":18163,"marks":18164,"value":226,"nodeType":83},{},[],{"metadata":18166,"sys":18169,"fields":18174},{"tags":18167,"concepts":18168},[],[],{"space":18170,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18172,"publishedVersion":63,"revision":45,"locale":29},{"sys":18171},{"type":12,"linkType":13,"id":14},{"sys":18173},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18175},{"url":375,"details":18176,"fileName":381,"contentType":382},{"size":377,"image":18177},{"width":379,"height":380},{"sys":18179,"fields":18182},{"id":18180,"createdAt":18181},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18183,"slug":18184,"articleIntro":-1,"category":18185},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18186],{"metadata":18187,"sys":18190,"fields":18197},{"tags":18188,"concepts":18189},[],[],{"space":18191,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18193,"publishedVersion":331,"revision":63,"contentType":18195,"locale":29},{"sys":18192},{"type":12,"linkType":13,"id":14},{"sys":18194},{"id":21,"type":12,"linkType":22},{"sys":18196},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18198,"metaTitle":341,"metaDescription":342,"mainTitle":18199,"subtitle":360,"heroImage":18214,"ctaButton":383,"ctaLink":384},[340],{"data":18200,"content":18201,"nodeType":75},{},[18202,18208],{"data":18203,"content":18204,"nodeType":353},{},[18205],{"data":18206,"marks":18207,"value":352,"nodeType":83},{},[],{"data":18209,"content":18210,"nodeType":88},{},[18211],{"data":18212,"marks":18213,"value":226,"nodeType":83},{},[],{"metadata":18215,"sys":18218,"fields":18223},{"tags":18216,"concepts":18217},[],[],{"space":18219,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18221,"publishedVersion":63,"revision":45,"locale":29},{"sys":18220},{"type":12,"linkType":13,"id":14},{"sys":18222},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18224},{"url":375,"details":18225,"fileName":381,"contentType":382},{"size":377,"image":18226},{"width":379,"height":380},{"sys":18228,"fields":18231},{"id":18229,"createdAt":18230},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":18232,"slug":18233,"articleIntro":-1,"category":18234},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[18235],{"metadata":18236,"sys":18239,"fields":18246},{"tags":18237,"concepts":18238},[],[],{"space":18240,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18242,"publishedVersion":331,"revision":63,"contentType":18244,"locale":29},{"sys":18241},{"type":12,"linkType":13,"id":14},{"sys":18243},{"id":21,"type":12,"linkType":22},{"sys":18245},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18247,"metaTitle":341,"metaDescription":342,"mainTitle":18248,"subtitle":360,"heroImage":18263,"ctaButton":383,"ctaLink":384},[340],{"data":18249,"content":18250,"nodeType":75},{},[18251,18257],{"data":18252,"content":18253,"nodeType":353},{},[18254],{"data":18255,"marks":18256,"value":352,"nodeType":83},{},[],{"data":18258,"content":18259,"nodeType":88},{},[18260],{"data":18261,"marks":18262,"value":226,"nodeType":83},{},[],{"metadata":18264,"sys":18267,"fields":18272},{"tags":18265,"concepts":18266},[],[],{"space":18268,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18270,"publishedVersion":63,"revision":45,"locale":29},{"sys":18269},{"type":12,"linkType":13,"id":14},{"sys":18271},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18273},{"url":375,"details":18274,"fileName":381,"contentType":382},{"size":377,"image":18275},{"width":379,"height":380},{"sys":18277,"fields":18280},{"id":18278,"createdAt":18279},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":18281,"slug":18282,"articleIntro":18281,"category":18283},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[18284],{"metadata":18285,"sys":18288,"fields":18295},{"tags":18286,"concepts":18287},[],[],{"space":18289,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18291,"publishedVersion":331,"revision":63,"contentType":18293,"locale":29},{"sys":18290},{"type":12,"linkType":13,"id":14},{"sys":18292},{"id":21,"type":12,"linkType":22},{"sys":18294},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18296,"metaTitle":341,"metaDescription":342,"mainTitle":18297,"subtitle":360,"heroImage":18312,"ctaButton":383,"ctaLink":384},[340],{"data":18298,"content":18299,"nodeType":75},{},[18300,18306],{"data":18301,"content":18302,"nodeType":353},{},[18303],{"data":18304,"marks":18305,"value":352,"nodeType":83},{},[],{"data":18307,"content":18308,"nodeType":88},{},[18309],{"data":18310,"marks":18311,"value":226,"nodeType":83},{},[],{"metadata":18313,"sys":18316,"fields":18321},{"tags":18314,"concepts":18315},[],[],{"space":18317,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18319,"publishedVersion":63,"revision":45,"locale":29},{"sys":18318},{"type":12,"linkType":13,"id":14},{"sys":18320},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18322},{"url":375,"details":18323,"fileName":381,"contentType":382},{"size":377,"image":18324},{"width":379,"height":380},{"sys":18326,"fields":18329},{"id":18327,"createdAt":18328},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":18330,"slug":18331,"articleIntro":18330,"category":18332},"4558 - Intérêts courus","compte-4558-interets-courus",[18333],{"metadata":18334,"sys":18337,"fields":18344},{"tags":18335,"concepts":18336},[],[],{"space":18338,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18340,"publishedVersion":331,"revision":63,"contentType":18342,"locale":29},{"sys":18339},{"type":12,"linkType":13,"id":14},{"sys":18341},{"id":21,"type":12,"linkType":22},{"sys":18343},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18345,"metaTitle":341,"metaDescription":342,"mainTitle":18346,"subtitle":360,"heroImage":18361,"ctaButton":383,"ctaLink":384},[340],{"data":18347,"content":18348,"nodeType":75},{},[18349,18355],{"data":18350,"content":18351,"nodeType":353},{},[18352],{"data":18353,"marks":18354,"value":352,"nodeType":83},{},[],{"data":18356,"content":18357,"nodeType":88},{},[18358],{"data":18359,"marks":18360,"value":226,"nodeType":83},{},[],{"metadata":18362,"sys":18365,"fields":18370},{"tags":18363,"concepts":18364},[],[],{"space":18366,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18368,"publishedVersion":63,"revision":45,"locale":29},{"sys":18367},{"type":12,"linkType":13,"id":14},{"sys":18369},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18371},{"url":375,"details":18372,"fileName":381,"contentType":382},{"size":377,"image":18373},{"width":379,"height":380},{"sys":18375,"fields":18377},{"id":18376,"createdAt":10931},"2TO1W2hucSJxWox9xj2EhW",{"title":18378,"slug":18379,"articleIntro":18378,"category":18380},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[18381],{"metadata":18382,"sys":18385,"fields":18392},{"tags":18383,"concepts":18384},[],[],{"space":18386,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18388,"publishedVersion":331,"revision":63,"contentType":18390,"locale":29},{"sys":18387},{"type":12,"linkType":13,"id":14},{"sys":18389},{"id":21,"type":12,"linkType":22},{"sys":18391},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18393,"metaTitle":341,"metaDescription":342,"mainTitle":18394,"subtitle":360,"heroImage":18409,"ctaButton":383,"ctaLink":384},[340],{"data":18395,"content":18396,"nodeType":75},{},[18397,18403],{"data":18398,"content":18399,"nodeType":353},{},[18400],{"data":18401,"marks":18402,"value":352,"nodeType":83},{},[],{"data":18404,"content":18405,"nodeType":88},{},[18406],{"data":18407,"marks":18408,"value":226,"nodeType":83},{},[],{"metadata":18410,"sys":18413,"fields":18418},{"tags":18411,"concepts":18412},[],[],{"space":18414,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18416,"publishedVersion":63,"revision":45,"locale":29},{"sys":18415},{"type":12,"linkType":13,"id":14},{"sys":18417},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18419},{"url":375,"details":18420,"fileName":381,"contentType":382},{"size":377,"image":18421},{"width":379,"height":380},{"sys":18423,"fields":18426},{"id":18424,"createdAt":18425},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":18427,"slug":18428,"articleIntro":18427,"category":18429},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[18430],{"metadata":18431,"sys":18434,"fields":18441},{"tags":18432,"concepts":18433},[],[],{"space":18435,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18437,"publishedVersion":331,"revision":63,"contentType":18439,"locale":29},{"sys":18436},{"type":12,"linkType":13,"id":14},{"sys":18438},{"id":21,"type":12,"linkType":22},{"sys":18440},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18442,"metaTitle":341,"metaDescription":342,"mainTitle":18443,"subtitle":360,"heroImage":18458,"ctaButton":383,"ctaLink":384},[340],{"data":18444,"content":18445,"nodeType":75},{},[18446,18452],{"data":18447,"content":18448,"nodeType":353},{},[18449],{"data":18450,"marks":18451,"value":352,"nodeType":83},{},[],{"data":18453,"content":18454,"nodeType":88},{},[18455],{"data":18456,"marks":18457,"value":226,"nodeType":83},{},[],{"metadata":18459,"sys":18462,"fields":18467},{"tags":18460,"concepts":18461},[],[],{"space":18463,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18465,"publishedVersion":63,"revision":45,"locale":29},{"sys":18464},{"type":12,"linkType":13,"id":14},{"sys":18466},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18468},{"url":375,"details":18469,"fileName":381,"contentType":382},{"size":377,"image":18470},{"width":379,"height":380},{"sys":18472,"fields":18475},{"id":18473,"createdAt":18474},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":18476,"slug":18477,"articleIntro":-1,"category":18478},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[18479],{"metadata":18480,"sys":18483,"fields":18490},{"tags":18481,"concepts":18482},[],[],{"space":18484,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18486,"publishedVersion":331,"revision":63,"contentType":18488,"locale":29},{"sys":18485},{"type":12,"linkType":13,"id":14},{"sys":18487},{"id":21,"type":12,"linkType":22},{"sys":18489},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18491,"metaTitle":341,"metaDescription":342,"mainTitle":18492,"subtitle":360,"heroImage":18507,"ctaButton":383,"ctaLink":384},[340],{"data":18493,"content":18494,"nodeType":75},{},[18495,18501],{"data":18496,"content":18497,"nodeType":353},{},[18498],{"data":18499,"marks":18500,"value":352,"nodeType":83},{},[],{"data":18502,"content":18503,"nodeType":88},{},[18504],{"data":18505,"marks":18506,"value":226,"nodeType":83},{},[],{"metadata":18508,"sys":18511,"fields":18516},{"tags":18509,"concepts":18510},[],[],{"space":18512,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18514,"publishedVersion":63,"revision":45,"locale":29},{"sys":18513},{"type":12,"linkType":13,"id":14},{"sys":18515},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18517},{"url":375,"details":18518,"fileName":381,"contentType":382},{"size":377,"image":18519},{"width":379,"height":380},{"sys":18521,"fields":18524},{"id":18522,"createdAt":18523},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":18525,"slug":18526,"articleIntro":18525,"category":18527},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[18528],{"metadata":18529,"sys":18532,"fields":18539},{"tags":18530,"concepts":18531},[],[],{"space":18533,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18535,"publishedVersion":331,"revision":63,"contentType":18537,"locale":29},{"sys":18534},{"type":12,"linkType":13,"id":14},{"sys":18536},{"id":21,"type":12,"linkType":22},{"sys":18538},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18540,"metaTitle":341,"metaDescription":342,"mainTitle":18541,"subtitle":360,"heroImage":18556,"ctaButton":383,"ctaLink":384},[340],{"data":18542,"content":18543,"nodeType":75},{},[18544,18550],{"data":18545,"content":18546,"nodeType":353},{},[18547],{"data":18548,"marks":18549,"value":352,"nodeType":83},{},[],{"data":18551,"content":18552,"nodeType":88},{},[18553],{"data":18554,"marks":18555,"value":226,"nodeType":83},{},[],{"metadata":18557,"sys":18560,"fields":18565},{"tags":18558,"concepts":18559},[],[],{"space":18561,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18563,"publishedVersion":63,"revision":45,"locale":29},{"sys":18562},{"type":12,"linkType":13,"id":14},{"sys":18564},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18566},{"url":375,"details":18567,"fileName":381,"contentType":382},{"size":377,"image":18568},{"width":379,"height":380},{"sys":18570,"fields":18573},{"id":18571,"createdAt":18572},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":18574,"slug":18575,"articleIntro":-1,"category":18576},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[18577],{"metadata":18578,"sys":18581,"fields":18588},{"tags":18579,"concepts":18580},[],[],{"space":18582,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18584,"publishedVersion":331,"revision":63,"contentType":18586,"locale":29},{"sys":18583},{"type":12,"linkType":13,"id":14},{"sys":18585},{"id":21,"type":12,"linkType":22},{"sys":18587},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18589,"metaTitle":341,"metaDescription":342,"mainTitle":18590,"subtitle":360,"heroImage":18605,"ctaButton":383,"ctaLink":384},[340],{"data":18591,"content":18592,"nodeType":75},{},[18593,18599],{"data":18594,"content":18595,"nodeType":353},{},[18596],{"data":18597,"marks":18598,"value":352,"nodeType":83},{},[],{"data":18600,"content":18601,"nodeType":88},{},[18602],{"data":18603,"marks":18604,"value":226,"nodeType":83},{},[],{"metadata":18606,"sys":18609,"fields":18614},{"tags":18607,"concepts":18608},[],[],{"space":18610,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18612,"publishedVersion":63,"revision":45,"locale":29},{"sys":18611},{"type":12,"linkType":13,"id":14},{"sys":18613},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18615},{"url":375,"details":18616,"fileName":381,"contentType":382},{"size":377,"image":18617},{"width":379,"height":380},{"sys":18619,"fields":18622},{"id":18620,"createdAt":18621},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":18623,"slug":18624,"articleIntro":18623,"category":18625},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[18626],{"metadata":18627,"sys":18630,"fields":18637},{"tags":18628,"concepts":18629},[],[],{"space":18631,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18633,"publishedVersion":331,"revision":63,"contentType":18635,"locale":29},{"sys":18632},{"type":12,"linkType":13,"id":14},{"sys":18634},{"id":21,"type":12,"linkType":22},{"sys":18636},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18638,"metaTitle":341,"metaDescription":342,"mainTitle":18639,"subtitle":360,"heroImage":18654,"ctaButton":383,"ctaLink":384},[340],{"data":18640,"content":18641,"nodeType":75},{},[18642,18648],{"data":18643,"content":18644,"nodeType":353},{},[18645],{"data":18646,"marks":18647,"value":352,"nodeType":83},{},[],{"data":18649,"content":18650,"nodeType":88},{},[18651],{"data":18652,"marks":18653,"value":226,"nodeType":83},{},[],{"metadata":18655,"sys":18658,"fields":18663},{"tags":18656,"concepts":18657},[],[],{"space":18659,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18661,"publishedVersion":63,"revision":45,"locale":29},{"sys":18660},{"type":12,"linkType":13,"id":14},{"sys":18662},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18664},{"url":375,"details":18665,"fileName":381,"contentType":382},{"size":377,"image":18666},{"width":379,"height":380},{"sys":18668,"fields":18671},{"id":18669,"createdAt":18670},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":18672,"slug":18673,"articleIntro":18672,"category":18674},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[18675],{"metadata":18676,"sys":18679,"fields":18686},{"tags":18677,"concepts":18678},[],[],{"space":18680,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18682,"publishedVersion":331,"revision":63,"contentType":18684,"locale":29},{"sys":18681},{"type":12,"linkType":13,"id":14},{"sys":18683},{"id":21,"type":12,"linkType":22},{"sys":18685},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18687,"metaTitle":341,"metaDescription":342,"mainTitle":18688,"subtitle":360,"heroImage":18703,"ctaButton":383,"ctaLink":384},[340],{"data":18689,"content":18690,"nodeType":75},{},[18691,18697],{"data":18692,"content":18693,"nodeType":353},{},[18694],{"data":18695,"marks":18696,"value":352,"nodeType":83},{},[],{"data":18698,"content":18699,"nodeType":88},{},[18700],{"data":18701,"marks":18702,"value":226,"nodeType":83},{},[],{"metadata":18704,"sys":18707,"fields":18712},{"tags":18705,"concepts":18706},[],[],{"space":18708,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18710,"publishedVersion":63,"revision":45,"locale":29},{"sys":18709},{"type":12,"linkType":13,"id":14},{"sys":18711},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18713},{"url":375,"details":18714,"fileName":381,"contentType":382},{"size":377,"image":18715},{"width":379,"height":380},{"sys":18717,"fields":18720},{"id":18718,"createdAt":18719},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":18721,"slug":18722,"articleIntro":18721,"category":18723},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[18724],{"metadata":18725,"sys":18728,"fields":18735},{"tags":18726,"concepts":18727},[],[],{"space":18729,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18731,"publishedVersion":331,"revision":63,"contentType":18733,"locale":29},{"sys":18730},{"type":12,"linkType":13,"id":14},{"sys":18732},{"id":21,"type":12,"linkType":22},{"sys":18734},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18736,"metaTitle":341,"metaDescription":342,"mainTitle":18737,"subtitle":360,"heroImage":18752,"ctaButton":383,"ctaLink":384},[340],{"data":18738,"content":18739,"nodeType":75},{},[18740,18746],{"data":18741,"content":18742,"nodeType":353},{},[18743],{"data":18744,"marks":18745,"value":352,"nodeType":83},{},[],{"data":18747,"content":18748,"nodeType":88},{},[18749],{"data":18750,"marks":18751,"value":226,"nodeType":83},{},[],{"metadata":18753,"sys":18756,"fields":18761},{"tags":18754,"concepts":18755},[],[],{"space":18757,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18759,"publishedVersion":63,"revision":45,"locale":29},{"sys":18758},{"type":12,"linkType":13,"id":14},{"sys":18760},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18762},{"url":375,"details":18763,"fileName":381,"contentType":382},{"size":377,"image":18764},{"width":379,"height":380},{"sys":18766,"fields":18769},{"id":18767,"createdAt":18768},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":18770,"slug":18771,"articleIntro":18770,"category":18772},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[18773],{"metadata":18774,"sys":18777,"fields":18784},{"tags":18775,"concepts":18776},[],[],{"space":18778,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18780,"publishedVersion":331,"revision":63,"contentType":18782,"locale":29},{"sys":18779},{"type":12,"linkType":13,"id":14},{"sys":18781},{"id":21,"type":12,"linkType":22},{"sys":18783},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18785,"metaTitle":341,"metaDescription":342,"mainTitle":18786,"subtitle":360,"heroImage":18801,"ctaButton":383,"ctaLink":384},[340],{"data":18787,"content":18788,"nodeType":75},{},[18789,18795],{"data":18790,"content":18791,"nodeType":353},{},[18792],{"data":18793,"marks":18794,"value":352,"nodeType":83},{},[],{"data":18796,"content":18797,"nodeType":88},{},[18798],{"data":18799,"marks":18800,"value":226,"nodeType":83},{},[],{"metadata":18802,"sys":18805,"fields":18810},{"tags":18803,"concepts":18804},[],[],{"space":18806,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18808,"publishedVersion":63,"revision":45,"locale":29},{"sys":18807},{"type":12,"linkType":13,"id":14},{"sys":18809},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18811},{"url":375,"details":18812,"fileName":381,"contentType":382},{"size":377,"image":18813},{"width":379,"height":380},{"sys":18815,"fields":18818},{"id":18816,"createdAt":18817},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":18819,"slug":18820,"articleIntro":18819,"category":18821},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[18822],{"metadata":18823,"sys":18826,"fields":18833},{"tags":18824,"concepts":18825},[],[],{"space":18827,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18829,"publishedVersion":331,"revision":63,"contentType":18831,"locale":29},{"sys":18828},{"type":12,"linkType":13,"id":14},{"sys":18830},{"id":21,"type":12,"linkType":22},{"sys":18832},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18834,"metaTitle":341,"metaDescription":342,"mainTitle":18835,"subtitle":360,"heroImage":18850,"ctaButton":383,"ctaLink":384},[340],{"data":18836,"content":18837,"nodeType":75},{},[18838,18844],{"data":18839,"content":18840,"nodeType":353},{},[18841],{"data":18842,"marks":18843,"value":352,"nodeType":83},{},[],{"data":18845,"content":18846,"nodeType":88},{},[18847],{"data":18848,"marks":18849,"value":226,"nodeType":83},{},[],{"metadata":18851,"sys":18854,"fields":18859},{"tags":18852,"concepts":18853},[],[],{"space":18855,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18857,"publishedVersion":63,"revision":45,"locale":29},{"sys":18856},{"type":12,"linkType":13,"id":14},{"sys":18858},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18860},{"url":375,"details":18861,"fileName":381,"contentType":382},{"size":377,"image":18862},{"width":379,"height":380},{"sys":18864,"fields":18867},{"id":18865,"createdAt":18866},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":18868,"slug":18869,"articleIntro":18870,"category":18871},"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",[18872],{"metadata":18873,"sys":18876,"fields":18883},{"tags":18874,"concepts":18875},[],[],{"space":18877,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18879,"publishedVersion":331,"revision":63,"contentType":18881,"locale":29},{"sys":18878},{"type":12,"linkType":13,"id":14},{"sys":18880},{"id":21,"type":12,"linkType":22},{"sys":18882},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18884,"metaTitle":341,"metaDescription":342,"mainTitle":18885,"subtitle":360,"heroImage":18900,"ctaButton":383,"ctaLink":384},[340],{"data":18886,"content":18887,"nodeType":75},{},[18888,18894],{"data":18889,"content":18890,"nodeType":353},{},[18891],{"data":18892,"marks":18893,"value":352,"nodeType":83},{},[],{"data":18895,"content":18896,"nodeType":88},{},[18897],{"data":18898,"marks":18899,"value":226,"nodeType":83},{},[],{"metadata":18901,"sys":18904,"fields":18909},{"tags":18902,"concepts":18903},[],[],{"space":18905,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18907,"publishedVersion":63,"revision":45,"locale":29},{"sys":18906},{"type":12,"linkType":13,"id":14},{"sys":18908},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18910},{"url":375,"details":18911,"fileName":381,"contentType":382},{"size":377,"image":18912},{"width":379,"height":380},{"sys":18914,"fields":18917},{"id":18915,"createdAt":18916},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":18918,"slug":18919,"articleIntro":18918,"category":18920},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[18921],{"metadata":18922,"sys":18925,"fields":18932},{"tags":18923,"concepts":18924},[],[],{"space":18926,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18928,"publishedVersion":331,"revision":63,"contentType":18930,"locale":29},{"sys":18927},{"type":12,"linkType":13,"id":14},{"sys":18929},{"id":21,"type":12,"linkType":22},{"sys":18931},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18933,"metaTitle":341,"metaDescription":342,"mainTitle":18934,"subtitle":360,"heroImage":18949,"ctaButton":383,"ctaLink":384},[340],{"data":18935,"content":18936,"nodeType":75},{},[18937,18943],{"data":18938,"content":18939,"nodeType":353},{},[18940],{"data":18941,"marks":18942,"value":352,"nodeType":83},{},[],{"data":18944,"content":18945,"nodeType":88},{},[18946],{"data":18947,"marks":18948,"value":226,"nodeType":83},{},[],{"metadata":18950,"sys":18953,"fields":18958},{"tags":18951,"concepts":18952},[],[],{"space":18954,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":18956,"publishedVersion":63,"revision":45,"locale":29},{"sys":18955},{"type":12,"linkType":13,"id":14},{"sys":18957},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":18959},{"url":375,"details":18960,"fileName":381,"contentType":382},{"size":377,"image":18961},{"width":379,"height":380},{"sys":18963,"fields":18966},{"id":18964,"createdAt":18965},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":18967,"slug":18968,"articleIntro":18967,"category":18969},"6232 - Echantillons","compte-6232-echantillons",[18970],{"metadata":18971,"sys":18974,"fields":18981},{"tags":18972,"concepts":18973},[],[],{"space":18975,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18977,"publishedVersion":331,"revision":63,"contentType":18979,"locale":29},{"sys":18976},{"type":12,"linkType":13,"id":14},{"sys":18978},{"id":21,"type":12,"linkType":22},{"sys":18980},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18982,"metaTitle":341,"metaDescription":342,"mainTitle":18983,"subtitle":360,"heroImage":18998,"ctaButton":383,"ctaLink":384},[340],{"data":18984,"content":18985,"nodeType":75},{},[18986,18992],{"data":18987,"content":18988,"nodeType":353},{},[18989],{"data":18990,"marks":18991,"value":352,"nodeType":83},{},[],{"data":18993,"content":18994,"nodeType":88},{},[18995],{"data":18996,"marks":18997,"value":226,"nodeType":83},{},[],{"metadata":18999,"sys":19002,"fields":19007},{"tags":19000,"concepts":19001},[],[],{"space":19003,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19005,"publishedVersion":63,"revision":45,"locale":29},{"sys":19004},{"type":12,"linkType":13,"id":14},{"sys":19006},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19008},{"url":375,"details":19009,"fileName":381,"contentType":382},{"size":377,"image":19010},{"width":379,"height":380},{"sys":19012,"fields":19015},{"id":19013,"createdAt":19014},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19016,"slug":19017,"articleIntro":19016,"category":19018},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19019],{"metadata":19020,"sys":19023,"fields":19030},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19026,"publishedVersion":331,"revision":63,"contentType":19028,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"sys":19029},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19031,"metaTitle":341,"metaDescription":342,"mainTitle":19032,"subtitle":360,"heroImage":19047,"ctaButton":383,"ctaLink":384},[340],{"data":19033,"content":19034,"nodeType":75},{},[19035,19041],{"data":19036,"content":19037,"nodeType":353},{},[19038],{"data":19039,"marks":19040,"value":352,"nodeType":83},{},[],{"data":19042,"content":19043,"nodeType":88},{},[19044],{"data":19045,"marks":19046,"value":226,"nodeType":83},{},[],{"metadata":19048,"sys":19051,"fields":19056},{"tags":19049,"concepts":19050},[],[],{"space":19052,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19054,"publishedVersion":63,"revision":45,"locale":29},{"sys":19053},{"type":12,"linkType":13,"id":14},{"sys":19055},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19057},{"url":375,"details":19058,"fileName":381,"contentType":382},{"size":377,"image":19059},{"width":379,"height":380},{"sys":19061,"fields":19064},{"id":19062,"createdAt":19063},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":19065,"slug":19066,"articleIntro":19065,"category":19067},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[19068],{"metadata":19069,"sys":19072,"fields":19079},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19075,"publishedVersion":331,"revision":63,"contentType":19077,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"sys":19078},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19080,"metaTitle":341,"metaDescription":342,"mainTitle":19081,"subtitle":360,"heroImage":19096,"ctaButton":383,"ctaLink":384},[340],{"data":19082,"content":19083,"nodeType":75},{},[19084,19090],{"data":19085,"content":19086,"nodeType":353},{},[19087],{"data":19088,"marks":19089,"value":352,"nodeType":83},{},[],{"data":19091,"content":19092,"nodeType":88},{},[19093],{"data":19094,"marks":19095,"value":226,"nodeType":83},{},[],{"metadata":19097,"sys":19100,"fields":19105},{"tags":19098,"concepts":19099},[],[],{"space":19101,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19103,"publishedVersion":63,"revision":45,"locale":29},{"sys":19102},{"type":12,"linkType":13,"id":14},{"sys":19104},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19106},{"url":375,"details":19107,"fileName":381,"contentType":382},{"size":377,"image":19108},{"width":379,"height":380},{"sys":19110,"fields":19113},{"id":19111,"createdAt":19112},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":19114,"slug":19115,"articleIntro":19114,"category":19116},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[19117],{"metadata":19118,"sys":19121,"fields":19128},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19124,"publishedVersion":331,"revision":63,"contentType":19126,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"sys":19127},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19129,"metaTitle":341,"metaDescription":342,"mainTitle":19130,"subtitle":360,"heroImage":19145,"ctaButton":383,"ctaLink":384},[340],{"data":19131,"content":19132,"nodeType":75},{},[19133,19139],{"data":19134,"content":19135,"nodeType":353},{},[19136],{"data":19137,"marks":19138,"value":352,"nodeType":83},{},[],{"data":19140,"content":19141,"nodeType":88},{},[19142],{"data":19143,"marks":19144,"value":226,"nodeType":83},{},[],{"metadata":19146,"sys":19149,"fields":19154},{"tags":19147,"concepts":19148},[],[],{"space":19150,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19152,"publishedVersion":63,"revision":45,"locale":29},{"sys":19151},{"type":12,"linkType":13,"id":14},{"sys":19153},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19155},{"url":375,"details":19156,"fileName":381,"contentType":382},{"size":377,"image":19157},{"width":379,"height":380},{"sys":19159,"fields":19162},{"id":19160,"createdAt":19161},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":19163,"slug":19164,"articleIntro":19163,"category":19165},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[19166],{"metadata":19167,"sys":19170,"fields":19177},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19173,"publishedVersion":331,"revision":63,"contentType":19175,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"sys":19176},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19178,"metaTitle":341,"metaDescription":342,"mainTitle":19179,"subtitle":360,"heroImage":19194,"ctaButton":383,"ctaLink":384},[340],{"data":19180,"content":19181,"nodeType":75},{},[19182,19188],{"data":19183,"content":19184,"nodeType":353},{},[19185],{"data":19186,"marks":19187,"value":352,"nodeType":83},{},[],{"data":19189,"content":19190,"nodeType":88},{},[19191],{"data":19192,"marks":19193,"value":226,"nodeType":83},{},[],{"metadata":19195,"sys":19198,"fields":19203},{"tags":19196,"concepts":19197},[],[],{"space":19199,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19201,"publishedVersion":63,"revision":45,"locale":29},{"sys":19200},{"type":12,"linkType":13,"id":14},{"sys":19202},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19204},{"url":375,"details":19205,"fileName":381,"contentType":382},{"size":377,"image":19206},{"width":379,"height":380},{"sys":19208,"fields":19211},{"id":19209,"createdAt":19210},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":19212,"slug":19213,"articleIntro":19212,"category":19214},"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",[19215],{"metadata":19216,"sys":19219,"fields":19226},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19222,"publishedVersion":331,"revision":63,"contentType":19224,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"sys":19225},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19227,"metaTitle":341,"metaDescription":342,"mainTitle":19228,"subtitle":360,"heroImage":19243,"ctaButton":383,"ctaLink":384},[340],{"data":19229,"content":19230,"nodeType":75},{},[19231,19237],{"data":19232,"content":19233,"nodeType":353},{},[19234],{"data":19235,"marks":19236,"value":352,"nodeType":83},{},[],{"data":19238,"content":19239,"nodeType":88},{},[19240],{"data":19241,"marks":19242,"value":226,"nodeType":83},{},[],{"metadata":19244,"sys":19247,"fields":19252},{"tags":19245,"concepts":19246},[],[],{"space":19248,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19250,"publishedVersion":63,"revision":45,"locale":29},{"sys":19249},{"type":12,"linkType":13,"id":14},{"sys":19251},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19253},{"url":375,"details":19254,"fileName":381,"contentType":382},{"size":377,"image":19255},{"width":379,"height":380},{"sys":19257,"fields":19260},{"id":19258,"createdAt":19259},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":19261,"slug":19262,"articleIntro":-1,"category":19263},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[19264],{"metadata":19265,"sys":19268,"fields":19275},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19271,"publishedVersion":331,"revision":63,"contentType":19273,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"sys":19274},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19276,"metaTitle":341,"metaDescription":342,"mainTitle":19277,"subtitle":360,"heroImage":19292,"ctaButton":383,"ctaLink":384},[340],{"data":19278,"content":19279,"nodeType":75},{},[19280,19286],{"data":19281,"content":19282,"nodeType":353},{},[19283],{"data":19284,"marks":19285,"value":352,"nodeType":83},{},[],{"data":19287,"content":19288,"nodeType":88},{},[19289],{"data":19290,"marks":19291,"value":226,"nodeType":83},{},[],{"metadata":19293,"sys":19296,"fields":19301},{"tags":19294,"concepts":19295},[],[],{"space":19297,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19299,"publishedVersion":63,"revision":45,"locale":29},{"sys":19298},{"type":12,"linkType":13,"id":14},{"sys":19300},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19302},{"url":375,"details":19303,"fileName":381,"contentType":382},{"size":377,"image":19304},{"width":379,"height":380},{"sys":19306,"fields":19309},{"id":19307,"createdAt":19308},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":19310,"slug":19311,"articleIntro":19310,"category":19312},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[19313],{"metadata":19314,"sys":19317,"fields":19324},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19320,"publishedVersion":331,"revision":63,"contentType":19322,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"sys":19323},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19325,"metaTitle":341,"metaDescription":342,"mainTitle":19326,"subtitle":360,"heroImage":19341,"ctaButton":383,"ctaLink":384},[340],{"data":19327,"content":19328,"nodeType":75},{},[19329,19335],{"data":19330,"content":19331,"nodeType":353},{},[19332],{"data":19333,"marks":19334,"value":352,"nodeType":83},{},[],{"data":19336,"content":19337,"nodeType":88},{},[19338],{"data":19339,"marks":19340,"value":226,"nodeType":83},{},[],{"metadata":19342,"sys":19345,"fields":19350},{"tags":19343,"concepts":19344},[],[],{"space":19346,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19348,"publishedVersion":63,"revision":45,"locale":29},{"sys":19347},{"type":12,"linkType":13,"id":14},{"sys":19349},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19351},{"url":375,"details":19352,"fileName":381,"contentType":382},{"size":377,"image":19353},{"width":379,"height":380},{"sys":19355,"fields":19358},{"id":19356,"createdAt":19357},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":19359,"slug":19360,"articleIntro":19359,"category":19361},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[19362],{"metadata":19363,"sys":19366,"fields":19373},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19369,"publishedVersion":331,"revision":63,"contentType":19371,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"sys":19372},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19374,"metaTitle":341,"metaDescription":342,"mainTitle":19375,"subtitle":360,"heroImage":19390,"ctaButton":383,"ctaLink":384},[340],{"data":19376,"content":19377,"nodeType":75},{},[19378,19384],{"data":19379,"content":19380,"nodeType":353},{},[19381],{"data":19382,"marks":19383,"value":352,"nodeType":83},{},[],{"data":19385,"content":19386,"nodeType":88},{},[19387],{"data":19388,"marks":19389,"value":226,"nodeType":83},{},[],{"metadata":19391,"sys":19394,"fields":19399},{"tags":19392,"concepts":19393},[],[],{"space":19395,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19397,"publishedVersion":63,"revision":45,"locale":29},{"sys":19396},{"type":12,"linkType":13,"id":14},{"sys":19398},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19400},{"url":375,"details":19401,"fileName":381,"contentType":382},{"size":377,"image":19402},{"width":379,"height":380},{"sys":19404,"fields":19407},{"id":19405,"createdAt":19406},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":19408,"slug":19409,"articleIntro":-1,"category":19410},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[19411],{"metadata":19412,"sys":19415,"fields":19422},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19418,"publishedVersion":331,"revision":63,"contentType":19420,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"sys":19421},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19423,"metaTitle":341,"metaDescription":342,"mainTitle":19424,"subtitle":360,"heroImage":19439,"ctaButton":383,"ctaLink":384},[340],{"data":19425,"content":19426,"nodeType":75},{},[19427,19433],{"data":19428,"content":19429,"nodeType":353},{},[19430],{"data":19431,"marks":19432,"value":352,"nodeType":83},{},[],{"data":19434,"content":19435,"nodeType":88},{},[19436],{"data":19437,"marks":19438,"value":226,"nodeType":83},{},[],{"metadata":19440,"sys":19443,"fields":19448},{"tags":19441,"concepts":19442},[],[],{"space":19444,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19446,"publishedVersion":63,"revision":45,"locale":29},{"sys":19445},{"type":12,"linkType":13,"id":14},{"sys":19447},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19449},{"url":375,"details":19450,"fileName":381,"contentType":382},{"size":377,"image":19451},{"width":379,"height":380},{"sys":19453,"fields":19456},{"id":19454,"createdAt":19455},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":19457,"slug":19458,"articleIntro":19457,"category":19459},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[19460],{"metadata":19461,"sys":19464,"fields":19471},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19467,"publishedVersion":331,"revision":63,"contentType":19469,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"sys":19470},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19472,"metaTitle":341,"metaDescription":342,"mainTitle":19473,"subtitle":360,"heroImage":19488,"ctaButton":383,"ctaLink":384},[340],{"data":19474,"content":19475,"nodeType":75},{},[19476,19482],{"data":19477,"content":19478,"nodeType":353},{},[19479],{"data":19480,"marks":19481,"value":352,"nodeType":83},{},[],{"data":19483,"content":19484,"nodeType":88},{},[19485],{"data":19486,"marks":19487,"value":226,"nodeType":83},{},[],{"metadata":19489,"sys":19492,"fields":19497},{"tags":19490,"concepts":19491},[],[],{"space":19493,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19495,"publishedVersion":63,"revision":45,"locale":29},{"sys":19494},{"type":12,"linkType":13,"id":14},{"sys":19496},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19498},{"url":375,"details":19499,"fileName":381,"contentType":382},{"size":377,"image":19500},{"width":379,"height":380},{"sys":19502,"fields":19505},{"id":19503,"createdAt":19504},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":19506,"slug":19507,"articleIntro":19506,"category":19508},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[19509],{"metadata":19510,"sys":19513,"fields":19520},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19516,"publishedVersion":331,"revision":63,"contentType":19518,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"sys":19519},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19521,"metaTitle":341,"metaDescription":342,"mainTitle":19522,"subtitle":360,"heroImage":19537,"ctaButton":383,"ctaLink":384},[340],{"data":19523,"content":19524,"nodeType":75},{},[19525,19531],{"data":19526,"content":19527,"nodeType":353},{},[19528],{"data":19529,"marks":19530,"value":352,"nodeType":83},{},[],{"data":19532,"content":19533,"nodeType":88},{},[19534],{"data":19535,"marks":19536,"value":226,"nodeType":83},{},[],{"metadata":19538,"sys":19541,"fields":19546},{"tags":19539,"concepts":19540},[],[],{"space":19542,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19544,"publishedVersion":63,"revision":45,"locale":29},{"sys":19543},{"type":12,"linkType":13,"id":14},{"sys":19545},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19547},{"url":375,"details":19548,"fileName":381,"contentType":382},{"size":377,"image":19549},{"width":379,"height":380},{"sys":19551,"fields":19554},{"id":19552,"createdAt":19553},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":19555,"slug":19556,"articleIntro":19557,"category":19558},"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.",[19559],{"metadata":19560,"sys":19563,"fields":19570},{"tags":19561,"concepts":19562},[],[],{"space":19564,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19566,"publishedVersion":331,"revision":63,"contentType":19568,"locale":29},{"sys":19565},{"type":12,"linkType":13,"id":14},{"sys":19567},{"id":21,"type":12,"linkType":22},{"sys":19569},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19571,"metaTitle":341,"metaDescription":342,"mainTitle":19572,"subtitle":360,"heroImage":19587,"ctaButton":383,"ctaLink":384},[340],{"data":19573,"content":19574,"nodeType":75},{},[19575,19581],{"data":19576,"content":19577,"nodeType":353},{},[19578],{"data":19579,"marks":19580,"value":352,"nodeType":83},{},[],{"data":19582,"content":19583,"nodeType":88},{},[19584],{"data":19585,"marks":19586,"value":226,"nodeType":83},{},[],{"metadata":19588,"sys":19591,"fields":19596},{"tags":19589,"concepts":19590},[],[],{"space":19592,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19594,"publishedVersion":63,"revision":45,"locale":29},{"sys":19593},{"type":12,"linkType":13,"id":14},{"sys":19595},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19597},{"url":375,"details":19598,"fileName":381,"contentType":382},{"size":377,"image":19599},{"width":379,"height":380},{"sys":19601,"fields":19604},{"id":19602,"createdAt":19603},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":19605,"slug":19606,"articleIntro":19605,"category":19607},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[19608],{"metadata":19609,"sys":19612,"fields":19619},{"tags":19610,"concepts":19611},[],[],{"space":19613,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19615,"publishedVersion":331,"revision":63,"contentType":19617,"locale":29},{"sys":19614},{"type":12,"linkType":13,"id":14},{"sys":19616},{"id":21,"type":12,"linkType":22},{"sys":19618},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19620,"metaTitle":341,"metaDescription":342,"mainTitle":19621,"subtitle":360,"heroImage":19636,"ctaButton":383,"ctaLink":384},[340],{"data":19622,"content":19623,"nodeType":75},{},[19624,19630],{"data":19625,"content":19626,"nodeType":353},{},[19627],{"data":19628,"marks":19629,"value":352,"nodeType":83},{},[],{"data":19631,"content":19632,"nodeType":88},{},[19633],{"data":19634,"marks":19635,"value":226,"nodeType":83},{},[],{"metadata":19637,"sys":19640,"fields":19645},{"tags":19638,"concepts":19639},[],[],{"space":19641,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19643,"publishedVersion":63,"revision":45,"locale":29},{"sys":19642},{"type":12,"linkType":13,"id":14},{"sys":19644},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19646},{"url":375,"details":19647,"fileName":381,"contentType":382},{"size":377,"image":19648},{"width":379,"height":380},{"sys":19650,"fields":19653},{"id":19651,"createdAt":19652},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19654,"slug":19655,"articleIntro":19654,"category":19656},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19657],{"metadata":19658,"sys":19661,"fields":19668},{"tags":19659,"concepts":19660},[],[],{"space":19662,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19664,"publishedVersion":331,"revision":63,"contentType":19666,"locale":29},{"sys":19663},{"type":12,"linkType":13,"id":14},{"sys":19665},{"id":21,"type":12,"linkType":22},{"sys":19667},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19669,"metaTitle":341,"metaDescription":342,"mainTitle":19670,"subtitle":360,"heroImage":19685,"ctaButton":383,"ctaLink":384},[340],{"data":19671,"content":19672,"nodeType":75},{},[19673,19679],{"data":19674,"content":19675,"nodeType":353},{},[19676],{"data":19677,"marks":19678,"value":352,"nodeType":83},{},[],{"data":19680,"content":19681,"nodeType":88},{},[19682],{"data":19683,"marks":19684,"value":226,"nodeType":83},{},[],{"metadata":19686,"sys":19689,"fields":19694},{"tags":19687,"concepts":19688},[],[],{"space":19690,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19692,"publishedVersion":63,"revision":45,"locale":29},{"sys":19691},{"type":12,"linkType":13,"id":14},{"sys":19693},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19695},{"url":375,"details":19696,"fileName":381,"contentType":382},{"size":377,"image":19697},{"width":379,"height":380},{"sys":19699,"fields":19702},{"id":19700,"createdAt":19701},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":19703,"slug":19704,"articleIntro":19703,"category":19705},"Compte 503 - Actions","compte-503-actions",[19706],{"metadata":19707,"sys":19710,"fields":19717},{"tags":19708,"concepts":19709},[],[],{"space":19711,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19713,"publishedVersion":331,"revision":63,"contentType":19715,"locale":29},{"sys":19712},{"type":12,"linkType":13,"id":14},{"sys":19714},{"id":21,"type":12,"linkType":22},{"sys":19716},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19718,"metaTitle":341,"metaDescription":342,"mainTitle":19719,"subtitle":360,"heroImage":19734,"ctaButton":383,"ctaLink":384},[340],{"data":19720,"content":19721,"nodeType":75},{},[19722,19728],{"data":19723,"content":19724,"nodeType":353},{},[19725],{"data":19726,"marks":19727,"value":352,"nodeType":83},{},[],{"data":19729,"content":19730,"nodeType":88},{},[19731],{"data":19732,"marks":19733,"value":226,"nodeType":83},{},[],{"metadata":19735,"sys":19738,"fields":19743},{"tags":19736,"concepts":19737},[],[],{"space":19739,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19741,"publishedVersion":63,"revision":45,"locale":29},{"sys":19740},{"type":12,"linkType":13,"id":14},{"sys":19742},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19744},{"url":375,"details":19745,"fileName":381,"contentType":382},{"size":377,"image":19746},{"width":379,"height":380},{"sys":19748,"fields":19751},{"id":19749,"createdAt":19750},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":19752,"slug":19753,"articleIntro":19752,"category":19754},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[19755],{"metadata":19756,"sys":19759,"fields":19766},{"tags":19757,"concepts":19758},[],[],{"space":19760,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19762,"publishedVersion":331,"revision":63,"contentType":19764,"locale":29},{"sys":19761},{"type":12,"linkType":13,"id":14},{"sys":19763},{"id":21,"type":12,"linkType":22},{"sys":19765},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19767,"metaTitle":341,"metaDescription":342,"mainTitle":19768,"subtitle":360,"heroImage":19783,"ctaButton":383,"ctaLink":384},[340],{"data":19769,"content":19770,"nodeType":75},{},[19771,19777],{"data":19772,"content":19773,"nodeType":353},{},[19774],{"data":19775,"marks":19776,"value":352,"nodeType":83},{},[],{"data":19778,"content":19779,"nodeType":88},{},[19780],{"data":19781,"marks":19782,"value":226,"nodeType":83},{},[],{"metadata":19784,"sys":19787,"fields":19792},{"tags":19785,"concepts":19786},[],[],{"space":19788,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19790,"publishedVersion":63,"revision":45,"locale":29},{"sys":19789},{"type":12,"linkType":13,"id":14},{"sys":19791},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19793},{"url":375,"details":19794,"fileName":381,"contentType":382},{"size":377,"image":19795},{"width":379,"height":380},{"sys":19797,"fields":19800},{"id":19798,"createdAt":19799},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":19801,"slug":19802,"articleIntro":19801,"category":19803},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[19804],{"metadata":19805,"sys":19808,"fields":19815},{"tags":19806,"concepts":19807},[],[],{"space":19809,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19811,"publishedVersion":331,"revision":63,"contentType":19813,"locale":29},{"sys":19810},{"type":12,"linkType":13,"id":14},{"sys":19812},{"id":21,"type":12,"linkType":22},{"sys":19814},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19816,"metaTitle":341,"metaDescription":342,"mainTitle":19817,"subtitle":360,"heroImage":19832,"ctaButton":383,"ctaLink":384},[340],{"data":19818,"content":19819,"nodeType":75},{},[19820,19826],{"data":19821,"content":19822,"nodeType":353},{},[19823],{"data":19824,"marks":19825,"value":352,"nodeType":83},{},[],{"data":19827,"content":19828,"nodeType":88},{},[19829],{"data":19830,"marks":19831,"value":226,"nodeType":83},{},[],{"metadata":19833,"sys":19836,"fields":19841},{"tags":19834,"concepts":19835},[],[],{"space":19837,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19839,"publishedVersion":63,"revision":45,"locale":29},{"sys":19838},{"type":12,"linkType":13,"id":14},{"sys":19840},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19842},{"url":375,"details":19843,"fileName":381,"contentType":382},{"size":377,"image":19844},{"width":379,"height":380},{"sys":19846,"fields":19849},{"id":19847,"createdAt":19848},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":19850,"slug":19851,"articleIntro":19850,"category":19852},"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",[19853],{"metadata":19854,"sys":19857,"fields":19864},{"tags":19855,"concepts":19856},[],[],{"space":19858,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19860,"publishedVersion":331,"revision":63,"contentType":19862,"locale":29},{"sys":19859},{"type":12,"linkType":13,"id":14},{"sys":19861},{"id":21,"type":12,"linkType":22},{"sys":19863},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19865,"metaTitle":341,"metaDescription":342,"mainTitle":19866,"subtitle":360,"heroImage":19881,"ctaButton":383,"ctaLink":384},[340],{"data":19867,"content":19868,"nodeType":75},{},[19869,19875],{"data":19870,"content":19871,"nodeType":353},{},[19872],{"data":19873,"marks":19874,"value":352,"nodeType":83},{},[],{"data":19876,"content":19877,"nodeType":88},{},[19878],{"data":19879,"marks":19880,"value":226,"nodeType":83},{},[],{"metadata":19882,"sys":19885,"fields":19890},{"tags":19883,"concepts":19884},[],[],{"space":19886,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19888,"publishedVersion":63,"revision":45,"locale":29},{"sys":19887},{"type":12,"linkType":13,"id":14},{"sys":19889},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19891},{"url":375,"details":19892,"fileName":381,"contentType":382},{"size":377,"image":19893},{"width":379,"height":380},{"sys":19895,"fields":19898},{"id":19896,"createdAt":19897},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":19899,"slug":19900,"articleIntro":19899,"category":19901},"506 - Obligations","compte-506-obligations",[19902],{"metadata":19903,"sys":19906,"fields":19913},{"tags":19904,"concepts":19905},[],[],{"space":19907,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19909,"publishedVersion":331,"revision":63,"contentType":19911,"locale":29},{"sys":19908},{"type":12,"linkType":13,"id":14},{"sys":19910},{"id":21,"type":12,"linkType":22},{"sys":19912},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19914,"metaTitle":341,"metaDescription":342,"mainTitle":19915,"subtitle":360,"heroImage":19930,"ctaButton":383,"ctaLink":384},[340],{"data":19916,"content":19917,"nodeType":75},{},[19918,19924],{"data":19919,"content":19920,"nodeType":353},{},[19921],{"data":19922,"marks":19923,"value":352,"nodeType":83},{},[],{"data":19925,"content":19926,"nodeType":88},{},[19927],{"data":19928,"marks":19929,"value":226,"nodeType":83},{},[],{"metadata":19931,"sys":19934,"fields":19939},{"tags":19932,"concepts":19933},[],[],{"space":19935,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19937,"publishedVersion":63,"revision":45,"locale":29},{"sys":19936},{"type":12,"linkType":13,"id":14},{"sys":19938},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19940},{"url":375,"details":19941,"fileName":381,"contentType":382},{"size":377,"image":19942},{"width":379,"height":380},{"sys":19944,"fields":19947},{"id":19945,"createdAt":19946},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":19948,"slug":19949,"articleIntro":19948,"category":19950},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[19951],{"metadata":19952,"sys":19955,"fields":19962},{"tags":19953,"concepts":19954},[],[],{"space":19956,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19958,"publishedVersion":331,"revision":63,"contentType":19960,"locale":29},{"sys":19957},{"type":12,"linkType":13,"id":14},{"sys":19959},{"id":21,"type":12,"linkType":22},{"sys":19961},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19963,"metaTitle":341,"metaDescription":342,"mainTitle":19964,"subtitle":360,"heroImage":19979,"ctaButton":383,"ctaLink":384},[340],{"data":19965,"content":19966,"nodeType":75},{},[19967,19973],{"data":19968,"content":19969,"nodeType":353},{},[19970],{"data":19971,"marks":19972,"value":352,"nodeType":83},{},[],{"data":19974,"content":19975,"nodeType":88},{},[19976],{"data":19977,"marks":19978,"value":226,"nodeType":83},{},[],{"metadata":19980,"sys":19983,"fields":19988},{"tags":19981,"concepts":19982},[],[],{"space":19984,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":19986,"publishedVersion":63,"revision":45,"locale":29},{"sys":19985},{"type":12,"linkType":13,"id":14},{"sys":19987},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":19989},{"url":375,"details":19990,"fileName":381,"contentType":382},{"size":377,"image":19991},{"width":379,"height":380},{"sys":19993,"fields":19996},{"id":19994,"createdAt":19995},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":19997,"slug":19998,"articleIntro":19997,"category":19999},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20000],{"metadata":20001,"sys":20004,"fields":20011},{"tags":20002,"concepts":20003},[],[],{"space":20005,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20007,"publishedVersion":331,"revision":63,"contentType":20009,"locale":29},{"sys":20006},{"type":12,"linkType":13,"id":14},{"sys":20008},{"id":21,"type":12,"linkType":22},{"sys":20010},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20012,"metaTitle":341,"metaDescription":342,"mainTitle":20013,"subtitle":360,"heroImage":20028,"ctaButton":383,"ctaLink":384},[340],{"data":20014,"content":20015,"nodeType":75},{},[20016,20022],{"data":20017,"content":20018,"nodeType":353},{},[20019],{"data":20020,"marks":20021,"value":352,"nodeType":83},{},[],{"data":20023,"content":20024,"nodeType":88},{},[20025],{"data":20026,"marks":20027,"value":226,"nodeType":83},{},[],{"metadata":20029,"sys":20032,"fields":20037},{"tags":20030,"concepts":20031},[],[],{"space":20033,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20035,"publishedVersion":63,"revision":45,"locale":29},{"sys":20034},{"type":12,"linkType":13,"id":14},{"sys":20036},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20038},{"url":375,"details":20039,"fileName":381,"contentType":382},{"size":377,"image":20040},{"width":379,"height":380},{"sys":20042,"fields":20045},{"id":20043,"createdAt":20044},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":20046,"slug":20047,"articleIntro":20046,"category":20048},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[20049],{"metadata":20050,"sys":20053,"fields":20060},{"tags":20051,"concepts":20052},[],[],{"space":20054,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20056,"publishedVersion":331,"revision":63,"contentType":20058,"locale":29},{"sys":20055},{"type":12,"linkType":13,"id":14},{"sys":20057},{"id":21,"type":12,"linkType":22},{"sys":20059},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20061,"metaTitle":341,"metaDescription":342,"mainTitle":20062,"subtitle":360,"heroImage":20077,"ctaButton":383,"ctaLink":384},[340],{"data":20063,"content":20064,"nodeType":75},{},[20065,20071],{"data":20066,"content":20067,"nodeType":353},{},[20068],{"data":20069,"marks":20070,"value":352,"nodeType":83},{},[],{"data":20072,"content":20073,"nodeType":88},{},[20074],{"data":20075,"marks":20076,"value":226,"nodeType":83},{},[],{"metadata":20078,"sys":20081,"fields":20086},{"tags":20079,"concepts":20080},[],[],{"space":20082,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20084,"publishedVersion":63,"revision":45,"locale":29},{"sys":20083},{"type":12,"linkType":13,"id":14},{"sys":20085},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20087},{"url":375,"details":20088,"fileName":381,"contentType":382},{"size":377,"image":20089},{"width":379,"height":380},{"sys":20091,"fields":20094},{"id":20092,"createdAt":20093},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":20095,"slug":20096,"articleIntro":20095,"category":20097},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[20098],{"metadata":20099,"sys":20102,"fields":20109},{"tags":20100,"concepts":20101},[],[],{"space":20103,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20105,"publishedVersion":331,"revision":63,"contentType":20107,"locale":29},{"sys":20104},{"type":12,"linkType":13,"id":14},{"sys":20106},{"id":21,"type":12,"linkType":22},{"sys":20108},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20110,"metaTitle":341,"metaDescription":342,"mainTitle":20111,"subtitle":360,"heroImage":20126,"ctaButton":383,"ctaLink":384},[340],{"data":20112,"content":20113,"nodeType":75},{},[20114,20120],{"data":20115,"content":20116,"nodeType":353},{},[20117],{"data":20118,"marks":20119,"value":352,"nodeType":83},{},[],{"data":20121,"content":20122,"nodeType":88},{},[20123],{"data":20124,"marks":20125,"value":226,"nodeType":83},{},[],{"metadata":20127,"sys":20130,"fields":20135},{"tags":20128,"concepts":20129},[],[],{"space":20131,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20133,"publishedVersion":63,"revision":45,"locale":29},{"sys":20132},{"type":12,"linkType":13,"id":14},{"sys":20134},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20136},{"url":375,"details":20137,"fileName":381,"contentType":382},{"size":377,"image":20138},{"width":379,"height":380},{"sys":20140,"fields":20143},{"id":20141,"createdAt":20142},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":20144,"slug":20145,"articleIntro":-1,"category":20146},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[20147],{"metadata":20148,"sys":20151,"fields":20158},{"tags":20149,"concepts":20150},[],[],{"space":20152,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20154,"publishedVersion":331,"revision":63,"contentType":20156,"locale":29},{"sys":20153},{"type":12,"linkType":13,"id":14},{"sys":20155},{"id":21,"type":12,"linkType":22},{"sys":20157},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20159,"metaTitle":341,"metaDescription":342,"mainTitle":20160,"subtitle":360,"heroImage":20175,"ctaButton":383,"ctaLink":384},[340],{"data":20161,"content":20162,"nodeType":75},{},[20163,20169],{"data":20164,"content":20165,"nodeType":353},{},[20166],{"data":20167,"marks":20168,"value":352,"nodeType":83},{},[],{"data":20170,"content":20171,"nodeType":88},{},[20172],{"data":20173,"marks":20174,"value":226,"nodeType":83},{},[],{"metadata":20176,"sys":20179,"fields":20184},{"tags":20177,"concepts":20178},[],[],{"space":20180,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20182,"publishedVersion":63,"revision":45,"locale":29},{"sys":20181},{"type":12,"linkType":13,"id":14},{"sys":20183},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20185},{"url":375,"details":20186,"fileName":381,"contentType":382},{"size":377,"image":20187},{"width":379,"height":380},{"sys":20189,"fields":20192},{"id":20190,"createdAt":20191},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":20193,"slug":20194,"articleIntro":20193,"category":20195},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[20196],{"metadata":20197,"sys":20200,"fields":20207},{"tags":20198,"concepts":20199},[],[],{"space":20201,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20203,"publishedVersion":331,"revision":63,"contentType":20205,"locale":29},{"sys":20202},{"type":12,"linkType":13,"id":14},{"sys":20204},{"id":21,"type":12,"linkType":22},{"sys":20206},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20208,"metaTitle":341,"metaDescription":342,"mainTitle":20209,"subtitle":360,"heroImage":20224,"ctaButton":383,"ctaLink":384},[340],{"data":20210,"content":20211,"nodeType":75},{},[20212,20218],{"data":20213,"content":20214,"nodeType":353},{},[20215],{"data":20216,"marks":20217,"value":352,"nodeType":83},{},[],{"data":20219,"content":20220,"nodeType":88},{},[20221],{"data":20222,"marks":20223,"value":226,"nodeType":83},{},[],{"metadata":20225,"sys":20228,"fields":20233},{"tags":20226,"concepts":20227},[],[],{"space":20229,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20231,"publishedVersion":63,"revision":45,"locale":29},{"sys":20230},{"type":12,"linkType":13,"id":14},{"sys":20232},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20234},{"url":375,"details":20235,"fileName":381,"contentType":382},{"size":377,"image":20236},{"width":379,"height":380},{"sys":20238,"fields":20241},{"id":20239,"createdAt":20240},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":20242,"slug":20243,"articleIntro":20242,"category":20244},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[20245],{"metadata":20246,"sys":20249,"fields":20256},{"tags":20247,"concepts":20248},[],[],{"space":20250,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20252,"publishedVersion":331,"revision":63,"contentType":20254,"locale":29},{"sys":20251},{"type":12,"linkType":13,"id":14},{"sys":20253},{"id":21,"type":12,"linkType":22},{"sys":20255},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20257,"metaTitle":341,"metaDescription":342,"mainTitle":20258,"subtitle":360,"heroImage":20273,"ctaButton":383,"ctaLink":384},[340],{"data":20259,"content":20260,"nodeType":75},{},[20261,20267],{"data":20262,"content":20263,"nodeType":353},{},[20264],{"data":20265,"marks":20266,"value":352,"nodeType":83},{},[],{"data":20268,"content":20269,"nodeType":88},{},[20270],{"data":20271,"marks":20272,"value":226,"nodeType":83},{},[],{"metadata":20274,"sys":20277,"fields":20282},{"tags":20275,"concepts":20276},[],[],{"space":20278,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20280,"publishedVersion":63,"revision":45,"locale":29},{"sys":20279},{"type":12,"linkType":13,"id":14},{"sys":20281},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20283},{"url":375,"details":20284,"fileName":381,"contentType":382},{"size":377,"image":20285},{"width":379,"height":380},{"sys":20287,"fields":20290},{"id":20288,"createdAt":20289},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":20291,"slug":20292,"articleIntro":20291,"category":20293},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[20294],{"metadata":20295,"sys":20298,"fields":20305},{"tags":20296,"concepts":20297},[],[],{"space":20299,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20301,"publishedVersion":331,"revision":63,"contentType":20303,"locale":29},{"sys":20300},{"type":12,"linkType":13,"id":14},{"sys":20302},{"id":21,"type":12,"linkType":22},{"sys":20304},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20306,"metaTitle":341,"metaDescription":342,"mainTitle":20307,"subtitle":360,"heroImage":20322,"ctaButton":383,"ctaLink":384},[340],{"data":20308,"content":20309,"nodeType":75},{},[20310,20316],{"data":20311,"content":20312,"nodeType":353},{},[20313],{"data":20314,"marks":20315,"value":352,"nodeType":83},{},[],{"data":20317,"content":20318,"nodeType":88},{},[20319],{"data":20320,"marks":20321,"value":226,"nodeType":83},{},[],{"metadata":20323,"sys":20326,"fields":20331},{"tags":20324,"concepts":20325},[],[],{"space":20327,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20329,"publishedVersion":63,"revision":45,"locale":29},{"sys":20328},{"type":12,"linkType":13,"id":14},{"sys":20330},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20332},{"url":375,"details":20333,"fileName":381,"contentType":382},{"size":377,"image":20334},{"width":379,"height":380},{"sys":20336,"fields":20339},{"id":20337,"createdAt":20338},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":20340,"slug":20341,"articleIntro":20340,"category":20342},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[20343],{"metadata":20344,"sys":20347,"fields":20354},{"tags":20345,"concepts":20346},[],[],{"space":20348,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20350,"publishedVersion":331,"revision":63,"contentType":20352,"locale":29},{"sys":20349},{"type":12,"linkType":13,"id":14},{"sys":20351},{"id":21,"type":12,"linkType":22},{"sys":20353},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20355,"metaTitle":341,"metaDescription":342,"mainTitle":20356,"subtitle":360,"heroImage":20371,"ctaButton":383,"ctaLink":384},[340],{"data":20357,"content":20358,"nodeType":75},{},[20359,20365],{"data":20360,"content":20361,"nodeType":353},{},[20362],{"data":20363,"marks":20364,"value":352,"nodeType":83},{},[],{"data":20366,"content":20367,"nodeType":88},{},[20368],{"data":20369,"marks":20370,"value":226,"nodeType":83},{},[],{"metadata":20372,"sys":20375,"fields":20380},{"tags":20373,"concepts":20374},[],[],{"space":20376,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20378,"publishedVersion":63,"revision":45,"locale":29},{"sys":20377},{"type":12,"linkType":13,"id":14},{"sys":20379},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20381},{"url":375,"details":20382,"fileName":381,"contentType":382},{"size":377,"image":20383},{"width":379,"height":380},{"sys":20385,"fields":20388},{"id":20386,"createdAt":20387},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":20389,"slug":20390,"articleIntro":-1,"category":20391},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[20392],{"metadata":20393,"sys":20396,"fields":20403},{"tags":20394,"concepts":20395},[],[],{"space":20397,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20399,"publishedVersion":331,"revision":63,"contentType":20401,"locale":29},{"sys":20398},{"type":12,"linkType":13,"id":14},{"sys":20400},{"id":21,"type":12,"linkType":22},{"sys":20402},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20404,"metaTitle":341,"metaDescription":342,"mainTitle":20405,"subtitle":360,"heroImage":20420,"ctaButton":383,"ctaLink":384},[340],{"data":20406,"content":20407,"nodeType":75},{},[20408,20414],{"data":20409,"content":20410,"nodeType":353},{},[20411],{"data":20412,"marks":20413,"value":352,"nodeType":83},{},[],{"data":20415,"content":20416,"nodeType":88},{},[20417],{"data":20418,"marks":20419,"value":226,"nodeType":83},{},[],{"metadata":20421,"sys":20424,"fields":20429},{"tags":20422,"concepts":20423},[],[],{"space":20425,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20427,"publishedVersion":63,"revision":45,"locale":29},{"sys":20426},{"type":12,"linkType":13,"id":14},{"sys":20428},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20430},{"url":375,"details":20431,"fileName":381,"contentType":382},{"size":377,"image":20432},{"width":379,"height":380},{"sys":20434,"fields":20437},{"id":20435,"createdAt":20436},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":20438,"slug":20439,"articleIntro":20438,"category":20440},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[20441],{"metadata":20442,"sys":20445,"fields":20452},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20448,"publishedVersion":331,"revision":63,"contentType":20450,"locale":29},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":21,"type":12,"linkType":22},{"sys":20451},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20453,"metaTitle":341,"metaDescription":342,"mainTitle":20454,"subtitle":360,"heroImage":20469,"ctaButton":383,"ctaLink":384},[340],{"data":20455,"content":20456,"nodeType":75},{},[20457,20463],{"data":20458,"content":20459,"nodeType":353},{},[20460],{"data":20461,"marks":20462,"value":352,"nodeType":83},{},[],{"data":20464,"content":20465,"nodeType":88},{},[20466],{"data":20467,"marks":20468,"value":226,"nodeType":83},{},[],{"metadata":20470,"sys":20473,"fields":20478},{"tags":20471,"concepts":20472},[],[],{"space":20474,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20476,"publishedVersion":63,"revision":45,"locale":29},{"sys":20475},{"type":12,"linkType":13,"id":14},{"sys":20477},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20479},{"url":375,"details":20480,"fileName":381,"contentType":382},{"size":377,"image":20481},{"width":379,"height":380},{"sys":20483,"fields":20486},{"id":20484,"createdAt":20485},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":20487,"slug":20488,"articleIntro":-1,"category":20489},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[20490],{"metadata":20491,"sys":20494,"fields":20501},{"tags":20492,"concepts":20493},[],[],{"space":20495,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20497,"publishedVersion":331,"revision":63,"contentType":20499,"locale":29},{"sys":20496},{"type":12,"linkType":13,"id":14},{"sys":20498},{"id":21,"type":12,"linkType":22},{"sys":20500},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20502,"metaTitle":341,"metaDescription":342,"mainTitle":20503,"subtitle":360,"heroImage":20518,"ctaButton":383,"ctaLink":384},[340],{"data":20504,"content":20505,"nodeType":75},{},[20506,20512],{"data":20507,"content":20508,"nodeType":353},{},[20509],{"data":20510,"marks":20511,"value":352,"nodeType":83},{},[],{"data":20513,"content":20514,"nodeType":88},{},[20515],{"data":20516,"marks":20517,"value":226,"nodeType":83},{},[],{"metadata":20519,"sys":20522,"fields":20527},{"tags":20520,"concepts":20521},[],[],{"space":20523,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20525,"publishedVersion":63,"revision":45,"locale":29},{"sys":20524},{"type":12,"linkType":13,"id":14},{"sys":20526},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20528},{"url":375,"details":20529,"fileName":381,"contentType":382},{"size":377,"image":20530},{"width":379,"height":380},{"sys":20532,"fields":20535},{"id":20533,"createdAt":20534},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":20536,"slug":20537,"articleIntro":20536,"category":20538},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[20539],{"metadata":20540,"sys":20543,"fields":20550},{"tags":20541,"concepts":20542},[],[],{"space":20544,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20546,"publishedVersion":331,"revision":63,"contentType":20548,"locale":29},{"sys":20545},{"type":12,"linkType":13,"id":14},{"sys":20547},{"id":21,"type":12,"linkType":22},{"sys":20549},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20551,"metaTitle":341,"metaDescription":342,"mainTitle":20552,"subtitle":360,"heroImage":20567,"ctaButton":383,"ctaLink":384},[340],{"data":20553,"content":20554,"nodeType":75},{},[20555,20561],{"data":20556,"content":20557,"nodeType":353},{},[20558],{"data":20559,"marks":20560,"value":352,"nodeType":83},{},[],{"data":20562,"content":20563,"nodeType":88},{},[20564],{"data":20565,"marks":20566,"value":226,"nodeType":83},{},[],{"metadata":20568,"sys":20571,"fields":20576},{"tags":20569,"concepts":20570},[],[],{"space":20572,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20574,"publishedVersion":63,"revision":45,"locale":29},{"sys":20573},{"type":12,"linkType":13,"id":14},{"sys":20575},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20577},{"url":375,"details":20578,"fileName":381,"contentType":382},{"size":377,"image":20579},{"width":379,"height":380},{"sys":20581,"fields":20584},{"id":20582,"createdAt":20583},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":20585,"slug":20586,"articleIntro":20585,"category":20587},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[20588],{"metadata":20589,"sys":20592,"fields":20599},{"tags":20590,"concepts":20591},[],[],{"space":20593,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20595,"publishedVersion":331,"revision":63,"contentType":20597,"locale":29},{"sys":20594},{"type":12,"linkType":13,"id":14},{"sys":20596},{"id":21,"type":12,"linkType":22},{"sys":20598},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20600,"metaTitle":341,"metaDescription":342,"mainTitle":20601,"subtitle":360,"heroImage":20616,"ctaButton":383,"ctaLink":384},[340],{"data":20602,"content":20603,"nodeType":75},{},[20604,20610],{"data":20605,"content":20606,"nodeType":353},{},[20607],{"data":20608,"marks":20609,"value":352,"nodeType":83},{},[],{"data":20611,"content":20612,"nodeType":88},{},[20613],{"data":20614,"marks":20615,"value":226,"nodeType":83},{},[],{"metadata":20617,"sys":20620,"fields":20625},{"tags":20618,"concepts":20619},[],[],{"space":20621,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20623,"publishedVersion":63,"revision":45,"locale":29},{"sys":20622},{"type":12,"linkType":13,"id":14},{"sys":20624},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20626},{"url":375,"details":20627,"fileName":381,"contentType":382},{"size":377,"image":20628},{"width":379,"height":380},{"sys":20630,"fields":20633},{"id":20631,"createdAt":20632},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20634,"slug":20635,"articleIntro":-1,"category":20636},"Compte 628 - Divers","compte-628-divers",[20637],{"metadata":20638,"sys":20641,"fields":20648},{"tags":20639,"concepts":20640},[],[],{"space":20642,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20644,"publishedVersion":331,"revision":63,"contentType":20646,"locale":29},{"sys":20643},{"type":12,"linkType":13,"id":14},{"sys":20645},{"id":21,"type":12,"linkType":22},{"sys":20647},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20649,"metaTitle":341,"metaDescription":342,"mainTitle":20650,"subtitle":360,"heroImage":20665,"ctaButton":383,"ctaLink":384},[340],{"data":20651,"content":20652,"nodeType":75},{},[20653,20659],{"data":20654,"content":20655,"nodeType":353},{},[20656],{"data":20657,"marks":20658,"value":352,"nodeType":83},{},[],{"data":20660,"content":20661,"nodeType":88},{},[20662],{"data":20663,"marks":20664,"value":226,"nodeType":83},{},[],{"metadata":20666,"sys":20669,"fields":20674},{"tags":20667,"concepts":20668},[],[],{"space":20670,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20672,"publishedVersion":63,"revision":45,"locale":29},{"sys":20671},{"type":12,"linkType":13,"id":14},{"sys":20673},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20675},{"url":375,"details":20676,"fileName":381,"contentType":382},{"size":377,"image":20677},{"width":379,"height":380},{"sys":20679,"fields":20682},{"id":20680,"createdAt":20681},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":20683,"slug":20684,"articleIntro":20683,"category":20685},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[20686],{"metadata":20687,"sys":20690,"fields":20697},{"tags":20688,"concepts":20689},[],[],{"space":20691,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20693,"publishedVersion":331,"revision":63,"contentType":20695,"locale":29},{"sys":20692},{"type":12,"linkType":13,"id":14},{"sys":20694},{"id":21,"type":12,"linkType":22},{"sys":20696},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20698,"metaTitle":341,"metaDescription":342,"mainTitle":20699,"subtitle":360,"heroImage":20714,"ctaButton":383,"ctaLink":384},[340],{"data":20700,"content":20701,"nodeType":75},{},[20702,20708],{"data":20703,"content":20704,"nodeType":353},{},[20705],{"data":20706,"marks":20707,"value":352,"nodeType":83},{},[],{"data":20709,"content":20710,"nodeType":88},{},[20711],{"data":20712,"marks":20713,"value":226,"nodeType":83},{},[],{"metadata":20715,"sys":20718,"fields":20723},{"tags":20716,"concepts":20717},[],[],{"space":20719,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20721,"publishedVersion":63,"revision":45,"locale":29},{"sys":20720},{"type":12,"linkType":13,"id":14},{"sys":20722},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20724},{"url":375,"details":20725,"fileName":381,"contentType":382},{"size":377,"image":20726},{"width":379,"height":380},{"sys":20728,"fields":20731},{"id":20729,"createdAt":20730},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":20732,"slug":20733,"articleIntro":20732,"category":20734},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[20735],{"metadata":20736,"sys":20739,"fields":20746},{"tags":20737,"concepts":20738},[],[],{"space":20740,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20742,"publishedVersion":331,"revision":63,"contentType":20744,"locale":29},{"sys":20741},{"type":12,"linkType":13,"id":14},{"sys":20743},{"id":21,"type":12,"linkType":22},{"sys":20745},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20747,"metaTitle":341,"metaDescription":342,"mainTitle":20748,"subtitle":360,"heroImage":20763,"ctaButton":383,"ctaLink":384},[340],{"data":20749,"content":20750,"nodeType":75},{},[20751,20757],{"data":20752,"content":20753,"nodeType":353},{},[20754],{"data":20755,"marks":20756,"value":352,"nodeType":83},{},[],{"data":20758,"content":20759,"nodeType":88},{},[20760],{"data":20761,"marks":20762,"value":226,"nodeType":83},{},[],{"metadata":20764,"sys":20767,"fields":20772},{"tags":20765,"concepts":20766},[],[],{"space":20768,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20770,"publishedVersion":63,"revision":45,"locale":29},{"sys":20769},{"type":12,"linkType":13,"id":14},{"sys":20771},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20773},{"url":375,"details":20774,"fileName":381,"contentType":382},{"size":377,"image":20775},{"width":379,"height":380},{"sys":20777,"fields":20780},{"id":20778,"createdAt":20779},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":20781,"slug":20782,"articleIntro":20781,"category":20783},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[20784],{"metadata":20785,"sys":20788,"fields":20795},{"tags":20786,"concepts":20787},[],[],{"space":20789,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20791,"publishedVersion":331,"revision":63,"contentType":20793,"locale":29},{"sys":20790},{"type":12,"linkType":13,"id":14},{"sys":20792},{"id":21,"type":12,"linkType":22},{"sys":20794},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20796,"metaTitle":341,"metaDescription":342,"mainTitle":20797,"subtitle":360,"heroImage":20812,"ctaButton":383,"ctaLink":384},[340],{"data":20798,"content":20799,"nodeType":75},{},[20800,20806],{"data":20801,"content":20802,"nodeType":353},{},[20803],{"data":20804,"marks":20805,"value":352,"nodeType":83},{},[],{"data":20807,"content":20808,"nodeType":88},{},[20809],{"data":20810,"marks":20811,"value":226,"nodeType":83},{},[],{"metadata":20813,"sys":20816,"fields":20821},{"tags":20814,"concepts":20815},[],[],{"space":20817,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20819,"publishedVersion":63,"revision":45,"locale":29},{"sys":20818},{"type":12,"linkType":13,"id":14},{"sys":20820},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20822},{"url":375,"details":20823,"fileName":381,"contentType":382},{"size":377,"image":20824},{"width":379,"height":380},{"sys":20826,"fields":20829},{"id":20827,"createdAt":20828},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":20830,"slug":20831,"articleIntro":20830,"category":20832},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[20833],{"metadata":20834,"sys":20837,"fields":20844},{"tags":20835,"concepts":20836},[],[],{"space":20838,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20840,"publishedVersion":331,"revision":63,"contentType":20842,"locale":29},{"sys":20839},{"type":12,"linkType":13,"id":14},{"sys":20841},{"id":21,"type":12,"linkType":22},{"sys":20843},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20845,"metaTitle":341,"metaDescription":342,"mainTitle":20846,"subtitle":360,"heroImage":20861,"ctaButton":383,"ctaLink":384},[340],{"data":20847,"content":20848,"nodeType":75},{},[20849,20855],{"data":20850,"content":20851,"nodeType":353},{},[20852],{"data":20853,"marks":20854,"value":352,"nodeType":83},{},[],{"data":20856,"content":20857,"nodeType":88},{},[20858],{"data":20859,"marks":20860,"value":226,"nodeType":83},{},[],{"metadata":20862,"sys":20865,"fields":20870},{"tags":20863,"concepts":20864},[],[],{"space":20866,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20868,"publishedVersion":63,"revision":45,"locale":29},{"sys":20867},{"type":12,"linkType":13,"id":14},{"sys":20869},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20871},{"url":375,"details":20872,"fileName":381,"contentType":382},{"size":377,"image":20873},{"width":379,"height":380},{"sys":20875,"fields":20878},{"id":20876,"createdAt":20877},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":20879,"slug":20880,"articleIntro":20879,"category":20881},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[20882],{"metadata":20883,"sys":20886,"fields":20893},{"tags":20884,"concepts":20885},[],[],{"space":20887,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20889,"publishedVersion":331,"revision":63,"contentType":20891,"locale":29},{"sys":20888},{"type":12,"linkType":13,"id":14},{"sys":20890},{"id":21,"type":12,"linkType":22},{"sys":20892},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20894,"metaTitle":341,"metaDescription":342,"mainTitle":20895,"subtitle":360,"heroImage":20910,"ctaButton":383,"ctaLink":384},[340],{"data":20896,"content":20897,"nodeType":75},{},[20898,20904],{"data":20899,"content":20900,"nodeType":353},{},[20901],{"data":20902,"marks":20903,"value":352,"nodeType":83},{},[],{"data":20905,"content":20906,"nodeType":88},{},[20907],{"data":20908,"marks":20909,"value":226,"nodeType":83},{},[],{"metadata":20911,"sys":20914,"fields":20919},{"tags":20912,"concepts":20913},[],[],{"space":20915,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20917,"publishedVersion":63,"revision":45,"locale":29},{"sys":20916},{"type":12,"linkType":13,"id":14},{"sys":20918},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20920},{"url":375,"details":20921,"fileName":381,"contentType":382},{"size":377,"image":20922},{"width":379,"height":380},{"sys":20924,"fields":20927},{"id":20925,"createdAt":20926},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":20928,"slug":20929,"articleIntro":20928,"category":20930},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[20931],{"metadata":20932,"sys":20935,"fields":20942},{"tags":20933,"concepts":20934},[],[],{"space":20936,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20938,"publishedVersion":331,"revision":63,"contentType":20940,"locale":29},{"sys":20937},{"type":12,"linkType":13,"id":14},{"sys":20939},{"id":21,"type":12,"linkType":22},{"sys":20941},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20943,"metaTitle":341,"metaDescription":342,"mainTitle":20944,"subtitle":360,"heroImage":20959,"ctaButton":383,"ctaLink":384},[340],{"data":20945,"content":20946,"nodeType":75},{},[20947,20953],{"data":20948,"content":20949,"nodeType":353},{},[20950],{"data":20951,"marks":20952,"value":352,"nodeType":83},{},[],{"data":20954,"content":20955,"nodeType":88},{},[20956],{"data":20957,"marks":20958,"value":226,"nodeType":83},{},[],{"metadata":20960,"sys":20963,"fields":20968},{"tags":20961,"concepts":20962},[],[],{"space":20964,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":20966,"publishedVersion":63,"revision":45,"locale":29},{"sys":20965},{"type":12,"linkType":13,"id":14},{"sys":20967},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":20969},{"url":375,"details":20970,"fileName":381,"contentType":382},{"size":377,"image":20971},{"width":379,"height":380},{"sys":20973,"fields":20976},{"id":20974,"createdAt":20975},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":20977,"slug":20978,"articleIntro":-1,"category":20979},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[20980],{"metadata":20981,"sys":20984,"fields":20991},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20987,"publishedVersion":331,"revision":63,"contentType":20989,"locale":29},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":21,"type":12,"linkType":22},{"sys":20990},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20992,"metaTitle":341,"metaDescription":342,"mainTitle":20993,"subtitle":360,"heroImage":21008,"ctaButton":383,"ctaLink":384},[340],{"data":20994,"content":20995,"nodeType":75},{},[20996,21002],{"data":20997,"content":20998,"nodeType":353},{},[20999],{"data":21000,"marks":21001,"value":352,"nodeType":83},{},[],{"data":21003,"content":21004,"nodeType":88},{},[21005],{"data":21006,"marks":21007,"value":226,"nodeType":83},{},[],{"metadata":21009,"sys":21012,"fields":21017},{"tags":21010,"concepts":21011},[],[],{"space":21013,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21015,"publishedVersion":63,"revision":45,"locale":29},{"sys":21014},{"type":12,"linkType":13,"id":14},{"sys":21016},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21018},{"url":375,"details":21019,"fileName":381,"contentType":382},{"size":377,"image":21020},{"width":379,"height":380},{"sys":21022,"fields":21025},{"id":21023,"createdAt":21024},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":21026,"slug":21027,"articleIntro":21026,"category":21028},"6378 - Taxes diverses","compte-6378-taxes-diverses",[21029],{"metadata":21030,"sys":21033,"fields":21040},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21036,"publishedVersion":331,"revision":63,"contentType":21038,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"sys":21039},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21041,"metaTitle":341,"metaDescription":342,"mainTitle":21042,"subtitle":360,"heroImage":21057,"ctaButton":383,"ctaLink":384},[340],{"data":21043,"content":21044,"nodeType":75},{},[21045,21051],{"data":21046,"content":21047,"nodeType":353},{},[21048],{"data":21049,"marks":21050,"value":352,"nodeType":83},{},[],{"data":21052,"content":21053,"nodeType":88},{},[21054],{"data":21055,"marks":21056,"value":226,"nodeType":83},{},[],{"metadata":21058,"sys":21061,"fields":21066},{"tags":21059,"concepts":21060},[],[],{"space":21062,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21064,"publishedVersion":63,"revision":45,"locale":29},{"sys":21063},{"type":12,"linkType":13,"id":14},{"sys":21065},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21067},{"url":375,"details":21068,"fileName":381,"contentType":382},{"size":377,"image":21069},{"width":379,"height":380},{"sys":21071,"fields":21074},{"id":21072,"createdAt":21073},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":21075,"slug":21076,"articleIntro":21075,"category":21077},"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",[21078],{"metadata":21079,"sys":21082,"fields":21089},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21085,"publishedVersion":331,"revision":63,"contentType":21087,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"sys":21088},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21090,"metaTitle":341,"metaDescription":342,"mainTitle":21091,"subtitle":360,"heroImage":21106,"ctaButton":383,"ctaLink":384},[340],{"data":21092,"content":21093,"nodeType":75},{},[21094,21100],{"data":21095,"content":21096,"nodeType":353},{},[21097],{"data":21098,"marks":21099,"value":352,"nodeType":83},{},[],{"data":21101,"content":21102,"nodeType":88},{},[21103],{"data":21104,"marks":21105,"value":226,"nodeType":83},{},[],{"metadata":21107,"sys":21110,"fields":21115},{"tags":21108,"concepts":21109},[],[],{"space":21111,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21113,"publishedVersion":63,"revision":45,"locale":29},{"sys":21112},{"type":12,"linkType":13,"id":14},{"sys":21114},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21116},{"url":375,"details":21117,"fileName":381,"contentType":382},{"size":377,"image":21118},{"width":379,"height":380},{"sys":21120,"fields":21123},{"id":21121,"createdAt":21122},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":21124,"slug":21125,"articleIntro":21124,"category":21126},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[21127],{"metadata":21128,"sys":21131,"fields":21138},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21134,"publishedVersion":331,"revision":63,"contentType":21136,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"sys":21137},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21139,"metaTitle":341,"metaDescription":342,"mainTitle":21140,"subtitle":360,"heroImage":21155,"ctaButton":383,"ctaLink":384},[340],{"data":21141,"content":21142,"nodeType":75},{},[21143,21149],{"data":21144,"content":21145,"nodeType":353},{},[21146],{"data":21147,"marks":21148,"value":352,"nodeType":83},{},[],{"data":21150,"content":21151,"nodeType":88},{},[21152],{"data":21153,"marks":21154,"value":226,"nodeType":83},{},[],{"metadata":21156,"sys":21159,"fields":21164},{"tags":21157,"concepts":21158},[],[],{"space":21160,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21162,"publishedVersion":63,"revision":45,"locale":29},{"sys":21161},{"type":12,"linkType":13,"id":14},{"sys":21163},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21165},{"url":375,"details":21166,"fileName":381,"contentType":382},{"size":377,"image":21167},{"width":379,"height":380},{"sys":21169,"fields":21172},{"id":21170,"createdAt":21171},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":21173,"slug":21174,"articleIntro":21173,"category":21175},"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",[21176],{"metadata":21177,"sys":21180,"fields":21187},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21183,"publishedVersion":331,"revision":63,"contentType":21185,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"sys":21186},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21188,"metaTitle":341,"metaDescription":342,"mainTitle":21189,"subtitle":360,"heroImage":21204,"ctaButton":383,"ctaLink":384},[340],{"data":21190,"content":21191,"nodeType":75},{},[21192,21198],{"data":21193,"content":21194,"nodeType":353},{},[21195],{"data":21196,"marks":21197,"value":352,"nodeType":83},{},[],{"data":21199,"content":21200,"nodeType":88},{},[21201],{"data":21202,"marks":21203,"value":226,"nodeType":83},{},[],{"metadata":21205,"sys":21208,"fields":21213},{"tags":21206,"concepts":21207},[],[],{"space":21209,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21211,"publishedVersion":63,"revision":45,"locale":29},{"sys":21210},{"type":12,"linkType":13,"id":14},{"sys":21212},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21214},{"url":375,"details":21215,"fileName":381,"contentType":382},{"size":377,"image":21216},{"width":379,"height":380},{"sys":21218,"fields":21221},{"id":21219,"createdAt":21220},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":21222,"slug":21223,"articleIntro":21222,"category":21224},"Compte 6412 - Congés payés","compte-6412-conges-payes",[21225],{"metadata":21226,"sys":21229,"fields":21236},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21232,"publishedVersion":331,"revision":63,"contentType":21234,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"sys":21235},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21237,"metaTitle":341,"metaDescription":342,"mainTitle":21238,"subtitle":360,"heroImage":21253,"ctaButton":383,"ctaLink":384},[340],{"data":21239,"content":21240,"nodeType":75},{},[21241,21247],{"data":21242,"content":21243,"nodeType":353},{},[21244],{"data":21245,"marks":21246,"value":352,"nodeType":83},{},[],{"data":21248,"content":21249,"nodeType":88},{},[21250],{"data":21251,"marks":21252,"value":226,"nodeType":83},{},[],{"metadata":21254,"sys":21257,"fields":21262},{"tags":21255,"concepts":21256},[],[],{"space":21258,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21260,"publishedVersion":63,"revision":45,"locale":29},{"sys":21259},{"type":12,"linkType":13,"id":14},{"sys":21261},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21263},{"url":375,"details":21264,"fileName":381,"contentType":382},{"size":377,"image":21265},{"width":379,"height":380},{"sys":21267,"fields":21270},{"id":21268,"createdAt":21269},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":21271,"slug":21272,"articleIntro":21271,"category":21273},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[21274],{"metadata":21275,"sys":21278,"fields":21285},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21281,"publishedVersion":331,"revision":63,"contentType":21283,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"sys":21284},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21286,"metaTitle":341,"metaDescription":342,"mainTitle":21287,"subtitle":360,"heroImage":21302,"ctaButton":383,"ctaLink":384},[340],{"data":21288,"content":21289,"nodeType":75},{},[21290,21296],{"data":21291,"content":21292,"nodeType":353},{},[21293],{"data":21294,"marks":21295,"value":352,"nodeType":83},{},[],{"data":21297,"content":21298,"nodeType":88},{},[21299],{"data":21300,"marks":21301,"value":226,"nodeType":83},{},[],{"metadata":21303,"sys":21306,"fields":21311},{"tags":21304,"concepts":21305},[],[],{"space":21307,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21309,"publishedVersion":63,"revision":45,"locale":29},{"sys":21308},{"type":12,"linkType":13,"id":14},{"sys":21310},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21312},{"url":375,"details":21313,"fileName":381,"contentType":382},{"size":377,"image":21314},{"width":379,"height":380},{"sys":21316,"fields":21319},{"id":21317,"createdAt":21318},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":21320,"slug":21321,"articleIntro":21320,"category":21322},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[21323],{"metadata":21324,"sys":21327,"fields":21334},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21330,"publishedVersion":331,"revision":63,"contentType":21332,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"sys":21333},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21335,"metaTitle":341,"metaDescription":342,"mainTitle":21336,"subtitle":360,"heroImage":21351,"ctaButton":383,"ctaLink":384},[340],{"data":21337,"content":21338,"nodeType":75},{},[21339,21345],{"data":21340,"content":21341,"nodeType":353},{},[21342],{"data":21343,"marks":21344,"value":352,"nodeType":83},{},[],{"data":21346,"content":21347,"nodeType":88},{},[21348],{"data":21349,"marks":21350,"value":226,"nodeType":83},{},[],{"metadata":21352,"sys":21355,"fields":21360},{"tags":21353,"concepts":21354},[],[],{"space":21356,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21358,"publishedVersion":63,"revision":45,"locale":29},{"sys":21357},{"type":12,"linkType":13,"id":14},{"sys":21359},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21361},{"url":375,"details":21362,"fileName":381,"contentType":382},{"size":377,"image":21363},{"width":379,"height":380},{"sys":21365,"fields":21368},{"id":21366,"createdAt":21367},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":21369,"slug":21370,"articleIntro":21371,"category":21372},"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.",[21373],{"metadata":21374,"sys":21377,"fields":21384},{"tags":21375,"concepts":21376},[],[],{"space":21378,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21380,"publishedVersion":331,"revision":63,"contentType":21382,"locale":29},{"sys":21379},{"type":12,"linkType":13,"id":14},{"sys":21381},{"id":21,"type":12,"linkType":22},{"sys":21383},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21385,"metaTitle":341,"metaDescription":342,"mainTitle":21386,"subtitle":360,"heroImage":21401,"ctaButton":383,"ctaLink":384},[340],{"data":21387,"content":21388,"nodeType":75},{},[21389,21395],{"data":21390,"content":21391,"nodeType":353},{},[21392],{"data":21393,"marks":21394,"value":352,"nodeType":83},{},[],{"data":21396,"content":21397,"nodeType":88},{},[21398],{"data":21399,"marks":21400,"value":226,"nodeType":83},{},[],{"metadata":21402,"sys":21405,"fields":21410},{"tags":21403,"concepts":21404},[],[],{"space":21406,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21408,"publishedVersion":63,"revision":45,"locale":29},{"sys":21407},{"type":12,"linkType":13,"id":14},{"sys":21409},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21411},{"url":375,"details":21412,"fileName":381,"contentType":382},{"size":377,"image":21413},{"width":379,"height":380},{"sys":21415,"fields":21418},{"id":21416,"createdAt":21417},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":21419,"slug":21420,"articleIntro":21419,"category":21421},"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",[21422],{"metadata":21423,"sys":21426,"fields":21433},{"tags":21424,"concepts":21425},[],[],{"space":21427,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21429,"publishedVersion":331,"revision":63,"contentType":21431,"locale":29},{"sys":21428},{"type":12,"linkType":13,"id":14},{"sys":21430},{"id":21,"type":12,"linkType":22},{"sys":21432},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21434,"metaTitle":341,"metaDescription":342,"mainTitle":21435,"subtitle":360,"heroImage":21450,"ctaButton":383,"ctaLink":384},[340],{"data":21436,"content":21437,"nodeType":75},{},[21438,21444],{"data":21439,"content":21440,"nodeType":353},{},[21441],{"data":21442,"marks":21443,"value":352,"nodeType":83},{},[],{"data":21445,"content":21446,"nodeType":88},{},[21447],{"data":21448,"marks":21449,"value":226,"nodeType":83},{},[],{"metadata":21451,"sys":21454,"fields":21459},{"tags":21452,"concepts":21453},[],[],{"space":21455,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21457,"publishedVersion":63,"revision":45,"locale":29},{"sys":21456},{"type":12,"linkType":13,"id":14},{"sys":21458},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21460},{"url":375,"details":21461,"fileName":381,"contentType":382},{"size":377,"image":21462},{"width":379,"height":380},{"sys":21464,"fields":21467},{"id":21465,"createdAt":21466},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":21468,"slug":21469,"articleIntro":21468,"category":21470},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[21471],{"metadata":21472,"sys":21475,"fields":21482},{"tags":21473,"concepts":21474},[],[],{"space":21476,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21478,"publishedVersion":331,"revision":63,"contentType":21480,"locale":29},{"sys":21477},{"type":12,"linkType":13,"id":14},{"sys":21479},{"id":21,"type":12,"linkType":22},{"sys":21481},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21483,"metaTitle":341,"metaDescription":342,"mainTitle":21484,"subtitle":360,"heroImage":21499,"ctaButton":383,"ctaLink":384},[340],{"data":21485,"content":21486,"nodeType":75},{},[21487,21493],{"data":21488,"content":21489,"nodeType":353},{},[21490],{"data":21491,"marks":21492,"value":352,"nodeType":83},{},[],{"data":21494,"content":21495,"nodeType":88},{},[21496],{"data":21497,"marks":21498,"value":226,"nodeType":83},{},[],{"metadata":21500,"sys":21503,"fields":21508},{"tags":21501,"concepts":21502},[],[],{"space":21504,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21506,"publishedVersion":63,"revision":45,"locale":29},{"sys":21505},{"type":12,"linkType":13,"id":14},{"sys":21507},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21509},{"url":375,"details":21510,"fileName":381,"contentType":382},{"size":377,"image":21511},{"width":379,"height":380},{"sys":21513,"fields":21516},{"id":21514,"createdAt":21515},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":21517,"slug":21518,"articleIntro":21517,"category":21519},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[21520],{"metadata":21521,"sys":21524,"fields":21531},{"tags":21522,"concepts":21523},[],[],{"space":21525,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21527,"publishedVersion":331,"revision":63,"contentType":21529,"locale":29},{"sys":21526},{"type":12,"linkType":13,"id":14},{"sys":21528},{"id":21,"type":12,"linkType":22},{"sys":21530},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21532,"metaTitle":341,"metaDescription":342,"mainTitle":21533,"subtitle":360,"heroImage":21548,"ctaButton":383,"ctaLink":384},[340],{"data":21534,"content":21535,"nodeType":75},{},[21536,21542],{"data":21537,"content":21538,"nodeType":353},{},[21539],{"data":21540,"marks":21541,"value":352,"nodeType":83},{},[],{"data":21543,"content":21544,"nodeType":88},{},[21545],{"data":21546,"marks":21547,"value":226,"nodeType":83},{},[],{"metadata":21549,"sys":21552,"fields":21557},{"tags":21550,"concepts":21551},[],[],{"space":21553,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21555,"publishedVersion":63,"revision":45,"locale":29},{"sys":21554},{"type":12,"linkType":13,"id":14},{"sys":21556},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21558},{"url":375,"details":21559,"fileName":381,"contentType":382},{"size":377,"image":21560},{"width":379,"height":380},{"sys":21562,"fields":21565},{"id":21563,"createdAt":21564},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":21566,"slug":21567,"articleIntro":21568,"category":21569},"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. ",[21570],{"metadata":21571,"sys":21574,"fields":21581},{"tags":21572,"concepts":21573},[],[],{"space":21575,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21577,"publishedVersion":331,"revision":63,"contentType":21579,"locale":29},{"sys":21576},{"type":12,"linkType":13,"id":14},{"sys":21578},{"id":21,"type":12,"linkType":22},{"sys":21580},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21582,"metaTitle":341,"metaDescription":342,"mainTitle":21583,"subtitle":360,"heroImage":21598,"ctaButton":383,"ctaLink":384},[340],{"data":21584,"content":21585,"nodeType":75},{},[21586,21592],{"data":21587,"content":21588,"nodeType":353},{},[21589],{"data":21590,"marks":21591,"value":352,"nodeType":83},{},[],{"data":21593,"content":21594,"nodeType":88},{},[21595],{"data":21596,"marks":21597,"value":226,"nodeType":83},{},[],{"metadata":21599,"sys":21602,"fields":21607},{"tags":21600,"concepts":21601},[],[],{"space":21603,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21605,"publishedVersion":63,"revision":45,"locale":29},{"sys":21604},{"type":12,"linkType":13,"id":14},{"sys":21606},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21608},{"url":375,"details":21609,"fileName":381,"contentType":382},{"size":377,"image":21610},{"width":379,"height":380},{"sys":21612,"fields":21615},{"id":21613,"createdAt":21614},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":21616,"slug":21617,"articleIntro":21616,"category":21618},"2768 - Intérêts courus","compte-2768-interets-courus",[21619],{"metadata":21620,"sys":21623,"fields":21630},{"tags":21621,"concepts":21622},[],[],{"space":21624,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21626,"publishedVersion":331,"revision":63,"contentType":21628,"locale":29},{"sys":21625},{"type":12,"linkType":13,"id":14},{"sys":21627},{"id":21,"type":12,"linkType":22},{"sys":21629},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21631,"metaTitle":341,"metaDescription":342,"mainTitle":21632,"subtitle":360,"heroImage":21647,"ctaButton":383,"ctaLink":384},[340],{"data":21633,"content":21634,"nodeType":75},{},[21635,21641],{"data":21636,"content":21637,"nodeType":353},{},[21638],{"data":21639,"marks":21640,"value":352,"nodeType":83},{},[],{"data":21642,"content":21643,"nodeType":88},{},[21644],{"data":21645,"marks":21646,"value":226,"nodeType":83},{},[],{"metadata":21648,"sys":21651,"fields":21656},{"tags":21649,"concepts":21650},[],[],{"space":21652,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21654,"publishedVersion":63,"revision":45,"locale":29},{"sys":21653},{"type":12,"linkType":13,"id":14},{"sys":21655},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21657},{"url":375,"details":21658,"fileName":381,"contentType":382},{"size":377,"image":21659},{"width":379,"height":380},{"sys":21661,"fields":21664},{"id":21662,"createdAt":21663},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":21665,"slug":21666,"articleIntro":21665,"category":21667},"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",[21668],{"metadata":21669,"sys":21672,"fields":21679},{"tags":21670,"concepts":21671},[],[],{"space":21673,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21675,"publishedVersion":331,"revision":63,"contentType":21677,"locale":29},{"sys":21674},{"type":12,"linkType":13,"id":14},{"sys":21676},{"id":21,"type":12,"linkType":22},{"sys":21678},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21680,"metaTitle":341,"metaDescription":342,"mainTitle":21681,"subtitle":360,"heroImage":21696,"ctaButton":383,"ctaLink":384},[340],{"data":21682,"content":21683,"nodeType":75},{},[21684,21690],{"data":21685,"content":21686,"nodeType":353},{},[21687],{"data":21688,"marks":21689,"value":352,"nodeType":83},{},[],{"data":21691,"content":21692,"nodeType":88},{},[21693],{"data":21694,"marks":21695,"value":226,"nodeType":83},{},[],{"metadata":21697,"sys":21700,"fields":21705},{"tags":21698,"concepts":21699},[],[],{"space":21701,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21703,"publishedVersion":63,"revision":45,"locale":29},{"sys":21702},{"type":12,"linkType":13,"id":14},{"sys":21704},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21706},{"url":375,"details":21707,"fileName":381,"contentType":382},{"size":377,"image":21708},{"width":379,"height":380},{"sys":21710,"fields":21713},{"id":21711,"createdAt":21712},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":21714,"slug":21715,"articleIntro":21714,"category":21716},"618 - Divers","compte-618-divers",[21717],{"metadata":21718,"sys":21721,"fields":21728},{"tags":21719,"concepts":21720},[],[],{"space":21722,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21724,"publishedVersion":331,"revision":63,"contentType":21726,"locale":29},{"sys":21723},{"type":12,"linkType":13,"id":14},{"sys":21725},{"id":21,"type":12,"linkType":22},{"sys":21727},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21729,"metaTitle":341,"metaDescription":342,"mainTitle":21730,"subtitle":360,"heroImage":21745,"ctaButton":383,"ctaLink":384},[340],{"data":21731,"content":21732,"nodeType":75},{},[21733,21739],{"data":21734,"content":21735,"nodeType":353},{},[21736],{"data":21737,"marks":21738,"value":352,"nodeType":83},{},[],{"data":21740,"content":21741,"nodeType":88},{},[21742],{"data":21743,"marks":21744,"value":226,"nodeType":83},{},[],{"metadata":21746,"sys":21749,"fields":21754},{"tags":21747,"concepts":21748},[],[],{"space":21750,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21752,"publishedVersion":63,"revision":45,"locale":29},{"sys":21751},{"type":12,"linkType":13,"id":14},{"sys":21753},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21755},{"url":375,"details":21756,"fileName":381,"contentType":382},{"size":377,"image":21757},{"width":379,"height":380},{"sys":21759,"fields":21762},{"id":21760,"createdAt":21761},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":21763,"slug":21764,"articleIntro":21763,"category":21765},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[21766],{"metadata":21767,"sys":21770,"fields":21777},{"tags":21768,"concepts":21769},[],[],{"space":21771,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21773,"publishedVersion":331,"revision":63,"contentType":21775,"locale":29},{"sys":21772},{"type":12,"linkType":13,"id":14},{"sys":21774},{"id":21,"type":12,"linkType":22},{"sys":21776},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21778,"metaTitle":341,"metaDescription":342,"mainTitle":21779,"subtitle":360,"heroImage":21794,"ctaButton":383,"ctaLink":384},[340],{"data":21780,"content":21781,"nodeType":75},{},[21782,21788],{"data":21783,"content":21784,"nodeType":353},{},[21785],{"data":21786,"marks":21787,"value":352,"nodeType":83},{},[],{"data":21789,"content":21790,"nodeType":88},{},[21791],{"data":21792,"marks":21793,"value":226,"nodeType":83},{},[],{"metadata":21795,"sys":21798,"fields":21803},{"tags":21796,"concepts":21797},[],[],{"space":21799,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21801,"publishedVersion":63,"revision":45,"locale":29},{"sys":21800},{"type":12,"linkType":13,"id":14},{"sys":21802},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21804},{"url":375,"details":21805,"fileName":381,"contentType":382},{"size":377,"image":21806},{"width":379,"height":380},{"sys":21808,"fields":21811},{"id":21809,"createdAt":21810},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":21812,"slug":21813,"articleIntro":21812,"category":21814},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[21815],{"metadata":21816,"sys":21819,"fields":21826},{"tags":21817,"concepts":21818},[],[],{"space":21820,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21822,"publishedVersion":331,"revision":63,"contentType":21824,"locale":29},{"sys":21821},{"type":12,"linkType":13,"id":14},{"sys":21823},{"id":21,"type":12,"linkType":22},{"sys":21825},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21827,"metaTitle":341,"metaDescription":342,"mainTitle":21828,"subtitle":360,"heroImage":21843,"ctaButton":383,"ctaLink":384},[340],{"data":21829,"content":21830,"nodeType":75},{},[21831,21837],{"data":21832,"content":21833,"nodeType":353},{},[21834],{"data":21835,"marks":21836,"value":352,"nodeType":83},{},[],{"data":21838,"content":21839,"nodeType":88},{},[21840],{"data":21841,"marks":21842,"value":226,"nodeType":83},{},[],{"metadata":21844,"sys":21847,"fields":21852},{"tags":21845,"concepts":21846},[],[],{"space":21848,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21850,"publishedVersion":63,"revision":45,"locale":29},{"sys":21849},{"type":12,"linkType":13,"id":14},{"sys":21851},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21853},{"url":375,"details":21854,"fileName":381,"contentType":382},{"size":377,"image":21855},{"width":379,"height":380},{"sys":21857,"fields":21860},{"id":21858,"createdAt":21859},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":21861,"slug":21862,"articleIntro":21861,"category":21863},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[21864],{"metadata":21865,"sys":21868,"fields":21875},{"tags":21866,"concepts":21867},[],[],{"space":21869,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21871,"publishedVersion":331,"revision":63,"contentType":21873,"locale":29},{"sys":21870},{"type":12,"linkType":13,"id":14},{"sys":21872},{"id":21,"type":12,"linkType":22},{"sys":21874},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21876,"metaTitle":341,"metaDescription":342,"mainTitle":21877,"subtitle":360,"heroImage":21892,"ctaButton":383,"ctaLink":384},[340],{"data":21878,"content":21879,"nodeType":75},{},[21880,21886],{"data":21881,"content":21882,"nodeType":353},{},[21883],{"data":21884,"marks":21885,"value":352,"nodeType":83},{},[],{"data":21887,"content":21888,"nodeType":88},{},[21889],{"data":21890,"marks":21891,"value":226,"nodeType":83},{},[],{"metadata":21893,"sys":21896,"fields":21901},{"tags":21894,"concepts":21895},[],[],{"space":21897,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21899,"publishedVersion":63,"revision":45,"locale":29},{"sys":21898},{"type":12,"linkType":13,"id":14},{"sys":21900},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21902},{"url":375,"details":21903,"fileName":381,"contentType":382},{"size":377,"image":21904},{"width":379,"height":380},{"sys":21906,"fields":21909},{"id":21907,"createdAt":21908},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21910,"slug":21911,"articleIntro":21910,"category":21912},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21913],{"metadata":21914,"sys":21917,"fields":21924},{"tags":21915,"concepts":21916},[],[],{"space":21918,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21920,"publishedVersion":331,"revision":63,"contentType":21922,"locale":29},{"sys":21919},{"type":12,"linkType":13,"id":14},{"sys":21921},{"id":21,"type":12,"linkType":22},{"sys":21923},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21925,"metaTitle":341,"metaDescription":342,"mainTitle":21926,"subtitle":360,"heroImage":21941,"ctaButton":383,"ctaLink":384},[340],{"data":21927,"content":21928,"nodeType":75},{},[21929,21935],{"data":21930,"content":21931,"nodeType":353},{},[21932],{"data":21933,"marks":21934,"value":352,"nodeType":83},{},[],{"data":21936,"content":21937,"nodeType":88},{},[21938],{"data":21939,"marks":21940,"value":226,"nodeType":83},{},[],{"metadata":21942,"sys":21945,"fields":21950},{"tags":21943,"concepts":21944},[],[],{"space":21946,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21948,"publishedVersion":63,"revision":45,"locale":29},{"sys":21947},{"type":12,"linkType":13,"id":14},{"sys":21949},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":21951},{"url":375,"details":21952,"fileName":381,"contentType":382},{"size":377,"image":21953},{"width":379,"height":380},{"sys":21955,"fields":21958},{"id":21956,"createdAt":21957},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":21959,"slug":21960,"articleIntro":21959,"category":21961},"2185 - Cheptel","compte-2185-cheptel",[21962],{"metadata":21963,"sys":21966,"fields":21973},{"tags":21964,"concepts":21965},[],[],{"space":21967,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21969,"publishedVersion":331,"revision":63,"contentType":21971,"locale":29},{"sys":21968},{"type":12,"linkType":13,"id":14},{"sys":21970},{"id":21,"type":12,"linkType":22},{"sys":21972},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21974,"metaTitle":341,"metaDescription":342,"mainTitle":21975,"subtitle":360,"heroImage":21990,"ctaButton":383,"ctaLink":384},[340],{"data":21976,"content":21977,"nodeType":75},{},[21978,21984],{"data":21979,"content":21980,"nodeType":353},{},[21981],{"data":21982,"marks":21983,"value":352,"nodeType":83},{},[],{"data":21985,"content":21986,"nodeType":88},{},[21987],{"data":21988,"marks":21989,"value":226,"nodeType":83},{},[],{"metadata":21991,"sys":21994,"fields":21999},{"tags":21992,"concepts":21993},[],[],{"space":21995,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":21997,"publishedVersion":63,"revision":45,"locale":29},{"sys":21996},{"type":12,"linkType":13,"id":14},{"sys":21998},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22000},{"url":375,"details":22001,"fileName":381,"contentType":382},{"size":377,"image":22002},{"width":379,"height":380},{"sys":22004,"fields":22007},{"id":22005,"createdAt":22006},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":22008,"slug":22009,"articleIntro":22008,"category":22010},"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",[22011],{"metadata":22012,"sys":22015,"fields":22022},{"tags":22013,"concepts":22014},[],[],{"space":22016,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22018,"publishedVersion":331,"revision":63,"contentType":22020,"locale":29},{"sys":22017},{"type":12,"linkType":13,"id":14},{"sys":22019},{"id":21,"type":12,"linkType":22},{"sys":22021},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22023,"metaTitle":341,"metaDescription":342,"mainTitle":22024,"subtitle":360,"heroImage":22039,"ctaButton":383,"ctaLink":384},[340],{"data":22025,"content":22026,"nodeType":75},{},[22027,22033],{"data":22028,"content":22029,"nodeType":353},{},[22030],{"data":22031,"marks":22032,"value":352,"nodeType":83},{},[],{"data":22034,"content":22035,"nodeType":88},{},[22036],{"data":22037,"marks":22038,"value":226,"nodeType":83},{},[],{"metadata":22040,"sys":22043,"fields":22048},{"tags":22041,"concepts":22042},[],[],{"space":22044,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22046,"publishedVersion":63,"revision":45,"locale":29},{"sys":22045},{"type":12,"linkType":13,"id":14},{"sys":22047},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22049},{"url":375,"details":22050,"fileName":381,"contentType":382},{"size":377,"image":22051},{"width":379,"height":380},{"sys":22053,"fields":22056},{"id":22054,"createdAt":22055},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":22057,"slug":22058,"articleIntro":22057,"category":22059},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[22060],{"metadata":22061,"sys":22064,"fields":22071},{"tags":22062,"concepts":22063},[],[],{"space":22065,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22067,"publishedVersion":331,"revision":63,"contentType":22069,"locale":29},{"sys":22066},{"type":12,"linkType":13,"id":14},{"sys":22068},{"id":21,"type":12,"linkType":22},{"sys":22070},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22072,"metaTitle":341,"metaDescription":342,"mainTitle":22073,"subtitle":360,"heroImage":22088,"ctaButton":383,"ctaLink":384},[340],{"data":22074,"content":22075,"nodeType":75},{},[22076,22082],{"data":22077,"content":22078,"nodeType":353},{},[22079],{"data":22080,"marks":22081,"value":352,"nodeType":83},{},[],{"data":22083,"content":22084,"nodeType":88},{},[22085],{"data":22086,"marks":22087,"value":226,"nodeType":83},{},[],{"metadata":22089,"sys":22092,"fields":22097},{"tags":22090,"concepts":22091},[],[],{"space":22093,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22095,"publishedVersion":63,"revision":45,"locale":29},{"sys":22094},{"type":12,"linkType":13,"id":14},{"sys":22096},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22098},{"url":375,"details":22099,"fileName":381,"contentType":382},{"size":377,"image":22100},{"width":379,"height":380},{"sys":22102,"fields":22105},{"id":22103,"createdAt":22104},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":22106,"slug":22107,"articleIntro":22106,"category":22108},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[22109],{"metadata":22110,"sys":22113,"fields":22120},{"tags":22111,"concepts":22112},[],[],{"space":22114,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22116,"publishedVersion":331,"revision":63,"contentType":22118,"locale":29},{"sys":22115},{"type":12,"linkType":13,"id":14},{"sys":22117},{"id":21,"type":12,"linkType":22},{"sys":22119},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22121,"metaTitle":341,"metaDescription":342,"mainTitle":22122,"subtitle":360,"heroImage":22137,"ctaButton":383,"ctaLink":384},[340],{"data":22123,"content":22124,"nodeType":75},{},[22125,22131],{"data":22126,"content":22127,"nodeType":353},{},[22128],{"data":22129,"marks":22130,"value":352,"nodeType":83},{},[],{"data":22132,"content":22133,"nodeType":88},{},[22134],{"data":22135,"marks":22136,"value":226,"nodeType":83},{},[],{"metadata":22138,"sys":22141,"fields":22146},{"tags":22139,"concepts":22140},[],[],{"space":22142,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22144,"publishedVersion":63,"revision":45,"locale":29},{"sys":22143},{"type":12,"linkType":13,"id":14},{"sys":22145},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22147},{"url":375,"details":22148,"fileName":381,"contentType":382},{"size":377,"image":22149},{"width":379,"height":380},{"sys":22151,"fields":22154},{"id":22152,"createdAt":22153},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":22155,"slug":22156,"articleIntro":-1,"category":22157},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[22158],{"metadata":22159,"sys":22162,"fields":22169},{"tags":22160,"concepts":22161},[],[],{"space":22163,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22165,"publishedVersion":331,"revision":63,"contentType":22167,"locale":29},{"sys":22164},{"type":12,"linkType":13,"id":14},{"sys":22166},{"id":21,"type":12,"linkType":22},{"sys":22168},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22170,"metaTitle":341,"metaDescription":342,"mainTitle":22171,"subtitle":360,"heroImage":22186,"ctaButton":383,"ctaLink":384},[340],{"data":22172,"content":22173,"nodeType":75},{},[22174,22180],{"data":22175,"content":22176,"nodeType":353},{},[22177],{"data":22178,"marks":22179,"value":352,"nodeType":83},{},[],{"data":22181,"content":22182,"nodeType":88},{},[22183],{"data":22184,"marks":22185,"value":226,"nodeType":83},{},[],{"metadata":22187,"sys":22190,"fields":22195},{"tags":22188,"concepts":22189},[],[],{"space":22191,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22193,"publishedVersion":63,"revision":45,"locale":29},{"sys":22192},{"type":12,"linkType":13,"id":14},{"sys":22194},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22196},{"url":375,"details":22197,"fileName":381,"contentType":382},{"size":377,"image":22198},{"width":379,"height":380},{"sys":22200,"fields":22203},{"id":22201,"createdAt":22202},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":22204,"slug":22205,"articleIntro":22204,"category":22206},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[22207],{"metadata":22208,"sys":22211,"fields":22218},{"tags":22209,"concepts":22210},[],[],{"space":22212,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22214,"publishedVersion":331,"revision":63,"contentType":22216,"locale":29},{"sys":22213},{"type":12,"linkType":13,"id":14},{"sys":22215},{"id":21,"type":12,"linkType":22},{"sys":22217},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22219,"metaTitle":341,"metaDescription":342,"mainTitle":22220,"subtitle":360,"heroImage":22235,"ctaButton":383,"ctaLink":384},[340],{"data":22221,"content":22222,"nodeType":75},{},[22223,22229],{"data":22224,"content":22225,"nodeType":353},{},[22226],{"data":22227,"marks":22228,"value":352,"nodeType":83},{},[],{"data":22230,"content":22231,"nodeType":88},{},[22232],{"data":22233,"marks":22234,"value":226,"nodeType":83},{},[],{"metadata":22236,"sys":22239,"fields":22244},{"tags":22237,"concepts":22238},[],[],{"space":22240,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22242,"publishedVersion":63,"revision":45,"locale":29},{"sys":22241},{"type":12,"linkType":13,"id":14},{"sys":22243},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22245},{"url":375,"details":22246,"fileName":381,"contentType":382},{"size":377,"image":22247},{"width":379,"height":380},{"sys":22249,"fields":22252},{"id":22250,"createdAt":22251},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":22253,"slug":22254,"articleIntro":22253,"category":22255},"6097 - de marchandises","compte-6097-de-marchandises",[22256],{"metadata":22257,"sys":22260,"fields":22267},{"tags":22258,"concepts":22259},[],[],{"space":22261,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22263,"publishedVersion":331,"revision":63,"contentType":22265,"locale":29},{"sys":22262},{"type":12,"linkType":13,"id":14},{"sys":22264},{"id":21,"type":12,"linkType":22},{"sys":22266},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22268,"metaTitle":341,"metaDescription":342,"mainTitle":22269,"subtitle":360,"heroImage":22284,"ctaButton":383,"ctaLink":384},[340],{"data":22270,"content":22271,"nodeType":75},{},[22272,22278],{"data":22273,"content":22274,"nodeType":353},{},[22275],{"data":22276,"marks":22277,"value":352,"nodeType":83},{},[],{"data":22279,"content":22280,"nodeType":88},{},[22281],{"data":22282,"marks":22283,"value":226,"nodeType":83},{},[],{"metadata":22285,"sys":22288,"fields":22293},{"tags":22286,"concepts":22287},[],[],{"space":22289,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22291,"publishedVersion":63,"revision":45,"locale":29},{"sys":22290},{"type":12,"linkType":13,"id":14},{"sys":22292},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22294},{"url":375,"details":22295,"fileName":381,"contentType":382},{"size":377,"image":22296},{"width":379,"height":380},{"sys":22298,"fields":22301},{"id":22299,"createdAt":22300},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":22302,"slug":22303,"articleIntro":22302,"category":22304},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[22305],{"metadata":22306,"sys":22309,"fields":22316},{"tags":22307,"concepts":22308},[],[],{"space":22310,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22312,"publishedVersion":331,"revision":63,"contentType":22314,"locale":29},{"sys":22311},{"type":12,"linkType":13,"id":14},{"sys":22313},{"id":21,"type":12,"linkType":22},{"sys":22315},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22317,"metaTitle":341,"metaDescription":342,"mainTitle":22318,"subtitle":360,"heroImage":22333,"ctaButton":383,"ctaLink":384},[340],{"data":22319,"content":22320,"nodeType":75},{},[22321,22327],{"data":22322,"content":22323,"nodeType":353},{},[22324],{"data":22325,"marks":22326,"value":352,"nodeType":83},{},[],{"data":22328,"content":22329,"nodeType":88},{},[22330],{"data":22331,"marks":22332,"value":226,"nodeType":83},{},[],{"metadata":22334,"sys":22337,"fields":22342},{"tags":22335,"concepts":22336},[],[],{"space":22338,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22340,"publishedVersion":63,"revision":45,"locale":29},{"sys":22339},{"type":12,"linkType":13,"id":14},{"sys":22341},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22343},{"url":375,"details":22344,"fileName":381,"contentType":382},{"size":377,"image":22345},{"width":379,"height":380},{"sys":22347,"fields":22350},{"id":22348,"createdAt":22349},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":22351,"slug":22352,"articleIntro":22351,"category":22353},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[22354],{"metadata":22355,"sys":22358,"fields":22365},{"tags":22356,"concepts":22357},[],[],{"space":22359,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22361,"publishedVersion":331,"revision":63,"contentType":22363,"locale":29},{"sys":22360},{"type":12,"linkType":13,"id":14},{"sys":22362},{"id":21,"type":12,"linkType":22},{"sys":22364},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22366,"metaTitle":341,"metaDescription":342,"mainTitle":22367,"subtitle":360,"heroImage":22382,"ctaButton":383,"ctaLink":384},[340],{"data":22368,"content":22369,"nodeType":75},{},[22370,22376],{"data":22371,"content":22372,"nodeType":353},{},[22373],{"data":22374,"marks":22375,"value":352,"nodeType":83},{},[],{"data":22377,"content":22378,"nodeType":88},{},[22379],{"data":22380,"marks":22381,"value":226,"nodeType":83},{},[],{"metadata":22383,"sys":22386,"fields":22391},{"tags":22384,"concepts":22385},[],[],{"space":22387,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22389,"publishedVersion":63,"revision":45,"locale":29},{"sys":22388},{"type":12,"linkType":13,"id":14},{"sys":22390},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22392},{"url":375,"details":22393,"fileName":381,"contentType":382},{"size":377,"image":22394},{"width":379,"height":380},{"sys":22396,"fields":22399},{"id":22397,"createdAt":22398},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":22400,"slug":22401,"articleIntro":22400,"category":22402},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[22403],{"metadata":22404,"sys":22407,"fields":22414},{"tags":22405,"concepts":22406},[],[],{"space":22408,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22410,"publishedVersion":331,"revision":63,"contentType":22412,"locale":29},{"sys":22409},{"type":12,"linkType":13,"id":14},{"sys":22411},{"id":21,"type":12,"linkType":22},{"sys":22413},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22415,"metaTitle":341,"metaDescription":342,"mainTitle":22416,"subtitle":360,"heroImage":22431,"ctaButton":383,"ctaLink":384},[340],{"data":22417,"content":22418,"nodeType":75},{},[22419,22425],{"data":22420,"content":22421,"nodeType":353},{},[22422],{"data":22423,"marks":22424,"value":352,"nodeType":83},{},[],{"data":22426,"content":22427,"nodeType":88},{},[22428],{"data":22429,"marks":22430,"value":226,"nodeType":83},{},[],{"metadata":22432,"sys":22435,"fields":22440},{"tags":22433,"concepts":22434},[],[],{"space":22436,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22438,"publishedVersion":63,"revision":45,"locale":29},{"sys":22437},{"type":12,"linkType":13,"id":14},{"sys":22439},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22441},{"url":375,"details":22442,"fileName":381,"contentType":382},{"size":377,"image":22443},{"width":379,"height":380},{"sys":22445,"fields":22448},{"id":22446,"createdAt":22447},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":22449,"slug":22450,"articleIntro":22449,"category":22451},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[22452],{"metadata":22453,"sys":22456,"fields":22463},{"tags":22454,"concepts":22455},[],[],{"space":22457,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22459,"publishedVersion":331,"revision":63,"contentType":22461,"locale":29},{"sys":22458},{"type":12,"linkType":13,"id":14},{"sys":22460},{"id":21,"type":12,"linkType":22},{"sys":22462},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22464,"metaTitle":341,"metaDescription":342,"mainTitle":22465,"subtitle":360,"heroImage":22480,"ctaButton":383,"ctaLink":384},[340],{"data":22466,"content":22467,"nodeType":75},{},[22468,22474],{"data":22469,"content":22470,"nodeType":353},{},[22471],{"data":22472,"marks":22473,"value":352,"nodeType":83},{},[],{"data":22475,"content":22476,"nodeType":88},{},[22477],{"data":22478,"marks":22479,"value":226,"nodeType":83},{},[],{"metadata":22481,"sys":22484,"fields":22489},{"tags":22482,"concepts":22483},[],[],{"space":22485,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22487,"publishedVersion":63,"revision":45,"locale":29},{"sys":22486},{"type":12,"linkType":13,"id":14},{"sys":22488},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22490},{"url":375,"details":22491,"fileName":381,"contentType":382},{"size":377,"image":22492},{"width":379,"height":380},{"sys":22494,"fields":22497},{"id":22495,"createdAt":22496},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":22498,"slug":22499,"articleIntro":22498,"category":22500},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[22501],{"metadata":22502,"sys":22505,"fields":22512},{"tags":22503,"concepts":22504},[],[],{"space":22506,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22508,"publishedVersion":331,"revision":63,"contentType":22510,"locale":29},{"sys":22507},{"type":12,"linkType":13,"id":14},{"sys":22509},{"id":21,"type":12,"linkType":22},{"sys":22511},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22513,"metaTitle":341,"metaDescription":342,"mainTitle":22514,"subtitle":360,"heroImage":22529,"ctaButton":383,"ctaLink":384},[340],{"data":22515,"content":22516,"nodeType":75},{},[22517,22523],{"data":22518,"content":22519,"nodeType":353},{},[22520],{"data":22521,"marks":22522,"value":352,"nodeType":83},{},[],{"data":22524,"content":22525,"nodeType":88},{},[22526],{"data":22527,"marks":22528,"value":226,"nodeType":83},{},[],{"metadata":22530,"sys":22533,"fields":22538},{"tags":22531,"concepts":22532},[],[],{"space":22534,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22536,"publishedVersion":63,"revision":45,"locale":29},{"sys":22535},{"type":12,"linkType":13,"id":14},{"sys":22537},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22539},{"url":375,"details":22540,"fileName":381,"contentType":382},{"size":377,"image":22541},{"width":379,"height":380},{"sys":22543,"fields":22546},{"id":22544,"createdAt":22545},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":22547,"slug":22548,"articleIntro":22547,"category":22549},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[22550],{"metadata":22551,"sys":22554,"fields":22561},{"tags":22552,"concepts":22553},[],[],{"space":22555,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22557,"publishedVersion":331,"revision":63,"contentType":22559,"locale":29},{"sys":22556},{"type":12,"linkType":13,"id":14},{"sys":22558},{"id":21,"type":12,"linkType":22},{"sys":22560},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22562,"metaTitle":341,"metaDescription":342,"mainTitle":22563,"subtitle":360,"heroImage":22578,"ctaButton":383,"ctaLink":384},[340],{"data":22564,"content":22565,"nodeType":75},{},[22566,22572],{"data":22567,"content":22568,"nodeType":353},{},[22569],{"data":22570,"marks":22571,"value":352,"nodeType":83},{},[],{"data":22573,"content":22574,"nodeType":88},{},[22575],{"data":22576,"marks":22577,"value":226,"nodeType":83},{},[],{"metadata":22579,"sys":22582,"fields":22587},{"tags":22580,"concepts":22581},[],[],{"space":22583,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22585,"publishedVersion":63,"revision":45,"locale":29},{"sys":22584},{"type":12,"linkType":13,"id":14},{"sys":22586},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22588},{"url":375,"details":22589,"fileName":381,"contentType":382},{"size":377,"image":22590},{"width":379,"height":380},{"sys":22592,"fields":22595},{"id":22593,"createdAt":22594},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":22596,"slug":22597,"articleIntro":-1,"category":22598},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[22599],{"metadata":22600,"sys":22603,"fields":22610},{"tags":22601,"concepts":22602},[],[],{"space":22604,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22606,"publishedVersion":331,"revision":63,"contentType":22608,"locale":29},{"sys":22605},{"type":12,"linkType":13,"id":14},{"sys":22607},{"id":21,"type":12,"linkType":22},{"sys":22609},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22611,"metaTitle":341,"metaDescription":342,"mainTitle":22612,"subtitle":360,"heroImage":22627,"ctaButton":383,"ctaLink":384},[340],{"data":22613,"content":22614,"nodeType":75},{},[22615,22621],{"data":22616,"content":22617,"nodeType":353},{},[22618],{"data":22619,"marks":22620,"value":352,"nodeType":83},{},[],{"data":22622,"content":22623,"nodeType":88},{},[22624],{"data":22625,"marks":22626,"value":226,"nodeType":83},{},[],{"metadata":22628,"sys":22631,"fields":22636},{"tags":22629,"concepts":22630},[],[],{"space":22632,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22634,"publishedVersion":63,"revision":45,"locale":29},{"sys":22633},{"type":12,"linkType":13,"id":14},{"sys":22635},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22637},{"url":375,"details":22638,"fileName":381,"contentType":382},{"size":377,"image":22639},{"width":379,"height":380},{"sys":22641,"fields":22644},{"id":22642,"createdAt":22643},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":22645,"slug":22646,"articleIntro":22645,"category":22647},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[22648],{"metadata":22649,"sys":22652,"fields":22659},{"tags":22650,"concepts":22651},[],[],{"space":22653,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22655,"publishedVersion":331,"revision":63,"contentType":22657,"locale":29},{"sys":22654},{"type":12,"linkType":13,"id":14},{"sys":22656},{"id":21,"type":12,"linkType":22},{"sys":22658},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22660,"metaTitle":341,"metaDescription":342,"mainTitle":22661,"subtitle":360,"heroImage":22676,"ctaButton":383,"ctaLink":384},[340],{"data":22662,"content":22663,"nodeType":75},{},[22664,22670],{"data":22665,"content":22666,"nodeType":353},{},[22667],{"data":22668,"marks":22669,"value":352,"nodeType":83},{},[],{"data":22671,"content":22672,"nodeType":88},{},[22673],{"data":22674,"marks":22675,"value":226,"nodeType":83},{},[],{"metadata":22677,"sys":22680,"fields":22685},{"tags":22678,"concepts":22679},[],[],{"space":22681,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22683,"publishedVersion":63,"revision":45,"locale":29},{"sys":22682},{"type":12,"linkType":13,"id":14},{"sys":22684},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22686},{"url":375,"details":22687,"fileName":381,"contentType":382},{"size":377,"image":22688},{"width":379,"height":380},{"sys":22690,"fields":22693},{"id":22691,"createdAt":22692},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":22694,"slug":22695,"articleIntro":-1,"category":22696},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[22697],{"metadata":22698,"sys":22701,"fields":22708},{"tags":22699,"concepts":22700},[],[],{"space":22702,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22704,"publishedVersion":331,"revision":63,"contentType":22706,"locale":29},{"sys":22703},{"type":12,"linkType":13,"id":14},{"sys":22705},{"id":21,"type":12,"linkType":22},{"sys":22707},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22709,"metaTitle":341,"metaDescription":342,"mainTitle":22710,"subtitle":360,"heroImage":22725,"ctaButton":383,"ctaLink":384},[340],{"data":22711,"content":22712,"nodeType":75},{},[22713,22719],{"data":22714,"content":22715,"nodeType":353},{},[22716],{"data":22717,"marks":22718,"value":352,"nodeType":83},{},[],{"data":22720,"content":22721,"nodeType":88},{},[22722],{"data":22723,"marks":22724,"value":226,"nodeType":83},{},[],{"metadata":22726,"sys":22729,"fields":22734},{"tags":22727,"concepts":22728},[],[],{"space":22730,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22732,"publishedVersion":63,"revision":45,"locale":29},{"sys":22731},{"type":12,"linkType":13,"id":14},{"sys":22733},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22735},{"url":375,"details":22736,"fileName":381,"contentType":382},{"size":377,"image":22737},{"width":379,"height":380},{"sys":22739,"fields":22742},{"id":22740,"createdAt":22741},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":22743,"slug":22744,"articleIntro":22743,"category":22745},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[22746],{"metadata":22747,"sys":22750,"fields":22757},{"tags":22748,"concepts":22749},[],[],{"space":22751,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22753,"publishedVersion":331,"revision":63,"contentType":22755,"locale":29},{"sys":22752},{"type":12,"linkType":13,"id":14},{"sys":22754},{"id":21,"type":12,"linkType":22},{"sys":22756},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22758,"metaTitle":341,"metaDescription":342,"mainTitle":22759,"subtitle":360,"heroImage":22774,"ctaButton":383,"ctaLink":384},[340],{"data":22760,"content":22761,"nodeType":75},{},[22762,22768],{"data":22763,"content":22764,"nodeType":353},{},[22765],{"data":22766,"marks":22767,"value":352,"nodeType":83},{},[],{"data":22769,"content":22770,"nodeType":88},{},[22771],{"data":22772,"marks":22773,"value":226,"nodeType":83},{},[],{"metadata":22775,"sys":22778,"fields":22783},{"tags":22776,"concepts":22777},[],[],{"space":22779,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22781,"publishedVersion":63,"revision":45,"locale":29},{"sys":22780},{"type":12,"linkType":13,"id":14},{"sys":22782},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22784},{"url":375,"details":22785,"fileName":381,"contentType":382},{"size":377,"image":22786},{"width":379,"height":380},{"sys":22788,"fields":22791},{"id":22789,"createdAt":22790},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":22792,"slug":22793,"articleIntro":-1,"category":22794},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[22795],{"metadata":22796,"sys":22799,"fields":22806},{"tags":22797,"concepts":22798},[],[],{"space":22800,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22802,"publishedVersion":331,"revision":63,"contentType":22804,"locale":29},{"sys":22801},{"type":12,"linkType":13,"id":14},{"sys":22803},{"id":21,"type":12,"linkType":22},{"sys":22805},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22807,"metaTitle":341,"metaDescription":342,"mainTitle":22808,"subtitle":360,"heroImage":22823,"ctaButton":383,"ctaLink":384},[340],{"data":22809,"content":22810,"nodeType":75},{},[22811,22817],{"data":22812,"content":22813,"nodeType":353},{},[22814],{"data":22815,"marks":22816,"value":352,"nodeType":83},{},[],{"data":22818,"content":22819,"nodeType":88},{},[22820],{"data":22821,"marks":22822,"value":226,"nodeType":83},{},[],{"metadata":22824,"sys":22827,"fields":22832},{"tags":22825,"concepts":22826},[],[],{"space":22828,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22830,"publishedVersion":63,"revision":45,"locale":29},{"sys":22829},{"type":12,"linkType":13,"id":14},{"sys":22831},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22833},{"url":375,"details":22834,"fileName":381,"contentType":382},{"size":377,"image":22835},{"width":379,"height":380},{"sys":22837,"fields":22840},{"id":22838,"createdAt":22839},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":22841,"slug":22842,"articleIntro":22843,"category":22844},"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.",[22845],{"metadata":22846,"sys":22849,"fields":22856},{"tags":22847,"concepts":22848},[],[],{"space":22850,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22852,"publishedVersion":331,"revision":63,"contentType":22854,"locale":29},{"sys":22851},{"type":12,"linkType":13,"id":14},{"sys":22853},{"id":21,"type":12,"linkType":22},{"sys":22855},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22857,"metaTitle":341,"metaDescription":342,"mainTitle":22858,"subtitle":360,"heroImage":22873,"ctaButton":383,"ctaLink":384},[340],{"data":22859,"content":22860,"nodeType":75},{},[22861,22867],{"data":22862,"content":22863,"nodeType":353},{},[22864],{"data":22865,"marks":22866,"value":352,"nodeType":83},{},[],{"data":22868,"content":22869,"nodeType":88},{},[22870],{"data":22871,"marks":22872,"value":226,"nodeType":83},{},[],{"metadata":22874,"sys":22877,"fields":22882},{"tags":22875,"concepts":22876},[],[],{"space":22878,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22880,"publishedVersion":63,"revision":45,"locale":29},{"sys":22879},{"type":12,"linkType":13,"id":14},{"sys":22881},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22883},{"url":375,"details":22884,"fileName":381,"contentType":382},{"size":377,"image":22885},{"width":379,"height":380},{"sys":22887,"fields":22890},{"id":22888,"createdAt":22889},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":22891,"slug":22892,"articleIntro":22891,"category":22893},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[22894],{"metadata":22895,"sys":22898,"fields":22905},{"tags":22896,"concepts":22897},[],[],{"space":22899,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22901,"publishedVersion":331,"revision":63,"contentType":22903,"locale":29},{"sys":22900},{"type":12,"linkType":13,"id":14},{"sys":22902},{"id":21,"type":12,"linkType":22},{"sys":22904},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22906,"metaTitle":341,"metaDescription":342,"mainTitle":22907,"subtitle":360,"heroImage":22922,"ctaButton":383,"ctaLink":384},[340],{"data":22908,"content":22909,"nodeType":75},{},[22910,22916],{"data":22911,"content":22912,"nodeType":353},{},[22913],{"data":22914,"marks":22915,"value":352,"nodeType":83},{},[],{"data":22917,"content":22918,"nodeType":88},{},[22919],{"data":22920,"marks":22921,"value":226,"nodeType":83},{},[],{"metadata":22923,"sys":22926,"fields":22931},{"tags":22924,"concepts":22925},[],[],{"space":22927,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22929,"publishedVersion":63,"revision":45,"locale":29},{"sys":22928},{"type":12,"linkType":13,"id":14},{"sys":22930},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22932},{"url":375,"details":22933,"fileName":381,"contentType":382},{"size":377,"image":22934},{"width":379,"height":380},{"sys":22936,"fields":22939},{"id":22937,"createdAt":22938},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":22940,"slug":22941,"articleIntro":22940,"category":22942},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[22943],{"metadata":22944,"sys":22947,"fields":22954},{"tags":22945,"concepts":22946},[],[],{"space":22948,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22950,"publishedVersion":331,"revision":63,"contentType":22952,"locale":29},{"sys":22949},{"type":12,"linkType":13,"id":14},{"sys":22951},{"id":21,"type":12,"linkType":22},{"sys":22953},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22955,"metaTitle":341,"metaDescription":342,"mainTitle":22956,"subtitle":360,"heroImage":22971,"ctaButton":383,"ctaLink":384},[340],{"data":22957,"content":22958,"nodeType":75},{},[22959,22965],{"data":22960,"content":22961,"nodeType":353},{},[22962],{"data":22963,"marks":22964,"value":352,"nodeType":83},{},[],{"data":22966,"content":22967,"nodeType":88},{},[22968],{"data":22969,"marks":22970,"value":226,"nodeType":83},{},[],{"metadata":22972,"sys":22975,"fields":22980},{"tags":22973,"concepts":22974},[],[],{"space":22976,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":22978,"publishedVersion":63,"revision":45,"locale":29},{"sys":22977},{"type":12,"linkType":13,"id":14},{"sys":22979},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":22981},{"url":375,"details":22982,"fileName":381,"contentType":382},{"size":377,"image":22983},{"width":379,"height":380},{"sys":22985,"fields":22988},{"id":22986,"createdAt":22987},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":22989,"slug":22990,"articleIntro":-1,"category":22991},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[22992],{"metadata":22993,"sys":22996,"fields":23003},{"tags":22994,"concepts":22995},[],[],{"space":22997,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22999,"publishedVersion":331,"revision":63,"contentType":23001,"locale":29},{"sys":22998},{"type":12,"linkType":13,"id":14},{"sys":23000},{"id":21,"type":12,"linkType":22},{"sys":23002},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23004,"metaTitle":341,"metaDescription":342,"mainTitle":23005,"subtitle":360,"heroImage":23020,"ctaButton":383,"ctaLink":384},[340],{"data":23006,"content":23007,"nodeType":75},{},[23008,23014],{"data":23009,"content":23010,"nodeType":353},{},[23011],{"data":23012,"marks":23013,"value":352,"nodeType":83},{},[],{"data":23015,"content":23016,"nodeType":88},{},[23017],{"data":23018,"marks":23019,"value":226,"nodeType":83},{},[],{"metadata":23021,"sys":23024,"fields":23029},{"tags":23022,"concepts":23023},[],[],{"space":23025,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23027,"publishedVersion":63,"revision":45,"locale":29},{"sys":23026},{"type":12,"linkType":13,"id":14},{"sys":23028},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23030},{"url":375,"details":23031,"fileName":381,"contentType":382},{"size":377,"image":23032},{"width":379,"height":380},{"sys":23034,"fields":23037},{"id":23035,"createdAt":23036},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":23038,"slug":23039,"articleIntro":23038,"category":23040},"426 - Personnel - Dépôts","compte-426-personnel-depots",[23041],{"metadata":23042,"sys":23045,"fields":23052},{"tags":23043,"concepts":23044},[],[],{"space":23046,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23048,"publishedVersion":331,"revision":63,"contentType":23050,"locale":29},{"sys":23047},{"type":12,"linkType":13,"id":14},{"sys":23049},{"id":21,"type":12,"linkType":22},{"sys":23051},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23053,"metaTitle":341,"metaDescription":342,"mainTitle":23054,"subtitle":360,"heroImage":23069,"ctaButton":383,"ctaLink":384},[340],{"data":23055,"content":23056,"nodeType":75},{},[23057,23063],{"data":23058,"content":23059,"nodeType":353},{},[23060],{"data":23061,"marks":23062,"value":352,"nodeType":83},{},[],{"data":23064,"content":23065,"nodeType":88},{},[23066],{"data":23067,"marks":23068,"value":226,"nodeType":83},{},[],{"metadata":23070,"sys":23073,"fields":23078},{"tags":23071,"concepts":23072},[],[],{"space":23074,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23076,"publishedVersion":63,"revision":45,"locale":29},{"sys":23075},{"type":12,"linkType":13,"id":14},{"sys":23077},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23079},{"url":375,"details":23080,"fileName":381,"contentType":382},{"size":377,"image":23081},{"width":379,"height":380},{"sys":23083,"fields":23086},{"id":23084,"createdAt":23085},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":23087,"slug":23088,"articleIntro":-1,"category":23089},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[23090],{"metadata":23091,"sys":23094,"fields":23101},{"tags":23092,"concepts":23093},[],[],{"space":23095,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23097,"publishedVersion":331,"revision":63,"contentType":23099,"locale":29},{"sys":23096},{"type":12,"linkType":13,"id":14},{"sys":23098},{"id":21,"type":12,"linkType":22},{"sys":23100},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23102,"metaTitle":341,"metaDescription":342,"mainTitle":23103,"subtitle":360,"heroImage":23118,"ctaButton":383,"ctaLink":384},[340],{"data":23104,"content":23105,"nodeType":75},{},[23106,23112],{"data":23107,"content":23108,"nodeType":353},{},[23109],{"data":23110,"marks":23111,"value":352,"nodeType":83},{},[],{"data":23113,"content":23114,"nodeType":88},{},[23115],{"data":23116,"marks":23117,"value":226,"nodeType":83},{},[],{"metadata":23119,"sys":23122,"fields":23127},{"tags":23120,"concepts":23121},[],[],{"space":23123,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23125,"publishedVersion":63,"revision":45,"locale":29},{"sys":23124},{"type":12,"linkType":13,"id":14},{"sys":23126},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23128},{"url":375,"details":23129,"fileName":381,"contentType":382},{"size":377,"image":23130},{"width":379,"height":380},{"sys":23132,"fields":23135},{"id":23133,"createdAt":23134},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":23136,"slug":23137,"articleIntro":23136,"category":23138},"Compte 60 - Achats","compte-60-achats",[23139],{"metadata":23140,"sys":23143,"fields":23150},{"tags":23141,"concepts":23142},[],[],{"space":23144,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23146,"publishedVersion":331,"revision":63,"contentType":23148,"locale":29},{"sys":23145},{"type":12,"linkType":13,"id":14},{"sys":23147},{"id":21,"type":12,"linkType":22},{"sys":23149},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23151,"metaTitle":341,"metaDescription":342,"mainTitle":23152,"subtitle":360,"heroImage":23167,"ctaButton":383,"ctaLink":384},[340],{"data":23153,"content":23154,"nodeType":75},{},[23155,23161],{"data":23156,"content":23157,"nodeType":353},{},[23158],{"data":23159,"marks":23160,"value":352,"nodeType":83},{},[],{"data":23162,"content":23163,"nodeType":88},{},[23164],{"data":23165,"marks":23166,"value":226,"nodeType":83},{},[],{"metadata":23168,"sys":23171,"fields":23176},{"tags":23169,"concepts":23170},[],[],{"space":23172,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23174,"publishedVersion":63,"revision":45,"locale":29},{"sys":23173},{"type":12,"linkType":13,"id":14},{"sys":23175},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23177},{"url":375,"details":23178,"fileName":381,"contentType":382},{"size":377,"image":23179},{"width":379,"height":380},{"sys":23181,"fields":23184},{"id":23182,"createdAt":23183},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":23185,"slug":23186,"articleIntro":23185,"category":23187},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[23188],{"metadata":23189,"sys":23192,"fields":23199},{"tags":23190,"concepts":23191},[],[],{"space":23193,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23195,"publishedVersion":331,"revision":63,"contentType":23197,"locale":29},{"sys":23194},{"type":12,"linkType":13,"id":14},{"sys":23196},{"id":21,"type":12,"linkType":22},{"sys":23198},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23200,"metaTitle":341,"metaDescription":342,"mainTitle":23201,"subtitle":360,"heroImage":23216,"ctaButton":383,"ctaLink":384},[340],{"data":23202,"content":23203,"nodeType":75},{},[23204,23210],{"data":23205,"content":23206,"nodeType":353},{},[23207],{"data":23208,"marks":23209,"value":352,"nodeType":83},{},[],{"data":23211,"content":23212,"nodeType":88},{},[23213],{"data":23214,"marks":23215,"value":226,"nodeType":83},{},[],{"metadata":23217,"sys":23220,"fields":23225},{"tags":23218,"concepts":23219},[],[],{"space":23221,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23223,"publishedVersion":63,"revision":45,"locale":29},{"sys":23222},{"type":12,"linkType":13,"id":14},{"sys":23224},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23226},{"url":375,"details":23227,"fileName":381,"contentType":382},{"size":377,"image":23228},{"width":379,"height":380},{"sys":23230,"fields":23233},{"id":23231,"createdAt":23232},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":23234,"slug":23235,"articleIntro":23234,"category":23236},"331 - Produits en cours","compte-331-produits-en-cours",[23237],{"metadata":23238,"sys":23241,"fields":23248},{"tags":23239,"concepts":23240},[],[],{"space":23242,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23244,"publishedVersion":331,"revision":63,"contentType":23246,"locale":29},{"sys":23243},{"type":12,"linkType":13,"id":14},{"sys":23245},{"id":21,"type":12,"linkType":22},{"sys":23247},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23249,"metaTitle":341,"metaDescription":342,"mainTitle":23250,"subtitle":360,"heroImage":23265,"ctaButton":383,"ctaLink":384},[340],{"data":23251,"content":23252,"nodeType":75},{},[23253,23259],{"data":23254,"content":23255,"nodeType":353},{},[23256],{"data":23257,"marks":23258,"value":352,"nodeType":83},{},[],{"data":23260,"content":23261,"nodeType":88},{},[23262],{"data":23263,"marks":23264,"value":226,"nodeType":83},{},[],{"metadata":23266,"sys":23269,"fields":23274},{"tags":23267,"concepts":23268},[],[],{"space":23270,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23272,"publishedVersion":63,"revision":45,"locale":29},{"sys":23271},{"type":12,"linkType":13,"id":14},{"sys":23273},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23275},{"url":375,"details":23276,"fileName":381,"contentType":382},{"size":377,"image":23277},{"width":379,"height":380},{"sys":23279,"fields":23282},{"id":23280,"createdAt":23281},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":23283,"slug":23284,"articleIntro":-1,"category":23285},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[23286],{"metadata":23287,"sys":23290,"fields":23297},{"tags":23288,"concepts":23289},[],[],{"space":23291,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23293,"publishedVersion":331,"revision":63,"contentType":23295,"locale":29},{"sys":23292},{"type":12,"linkType":13,"id":14},{"sys":23294},{"id":21,"type":12,"linkType":22},{"sys":23296},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23298,"metaTitle":341,"metaDescription":342,"mainTitle":23299,"subtitle":360,"heroImage":23314,"ctaButton":383,"ctaLink":384},[340],{"data":23300,"content":23301,"nodeType":75},{},[23302,23308],{"data":23303,"content":23304,"nodeType":353},{},[23305],{"data":23306,"marks":23307,"value":352,"nodeType":83},{},[],{"data":23309,"content":23310,"nodeType":88},{},[23311],{"data":23312,"marks":23313,"value":226,"nodeType":83},{},[],{"metadata":23315,"sys":23318,"fields":23323},{"tags":23316,"concepts":23317},[],[],{"space":23319,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23321,"publishedVersion":63,"revision":45,"locale":29},{"sys":23320},{"type":12,"linkType":13,"id":14},{"sys":23322},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23324},{"url":375,"details":23325,"fileName":381,"contentType":382},{"size":377,"image":23326},{"width":379,"height":380},{"sys":23328,"fields":23331},{"id":23329,"createdAt":23330},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":23332,"slug":23333,"articleIntro":23332,"category":23334},"6161 - Multirisques","compte-6161-multirisques",[23335],{"metadata":23336,"sys":23339,"fields":23346},{"tags":23337,"concepts":23338},[],[],{"space":23340,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23342,"publishedVersion":331,"revision":63,"contentType":23344,"locale":29},{"sys":23341},{"type":12,"linkType":13,"id":14},{"sys":23343},{"id":21,"type":12,"linkType":22},{"sys":23345},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23347,"metaTitle":341,"metaDescription":342,"mainTitle":23348,"subtitle":360,"heroImage":23363,"ctaButton":383,"ctaLink":384},[340],{"data":23349,"content":23350,"nodeType":75},{},[23351,23357],{"data":23352,"content":23353,"nodeType":353},{},[23354],{"data":23355,"marks":23356,"value":352,"nodeType":83},{},[],{"data":23358,"content":23359,"nodeType":88},{},[23360],{"data":23361,"marks":23362,"value":226,"nodeType":83},{},[],{"metadata":23364,"sys":23367,"fields":23372},{"tags":23365,"concepts":23366},[],[],{"space":23368,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23370,"publishedVersion":63,"revision":45,"locale":29},{"sys":23369},{"type":12,"linkType":13,"id":14},{"sys":23371},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23373},{"url":375,"details":23374,"fileName":381,"contentType":382},{"size":377,"image":23375},{"width":379,"height":380},{"sys":23377,"fields":23380},{"id":23378,"createdAt":23379},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":23381,"slug":23382,"articleIntro":23381,"category":23383},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[23384],{"metadata":23385,"sys":23388,"fields":23395},{"tags":23386,"concepts":23387},[],[],{"space":23389,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23391,"publishedVersion":331,"revision":63,"contentType":23393,"locale":29},{"sys":23390},{"type":12,"linkType":13,"id":14},{"sys":23392},{"id":21,"type":12,"linkType":22},{"sys":23394},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23396,"metaTitle":341,"metaDescription":342,"mainTitle":23397,"subtitle":360,"heroImage":23412,"ctaButton":383,"ctaLink":384},[340],{"data":23398,"content":23399,"nodeType":75},{},[23400,23406],{"data":23401,"content":23402,"nodeType":353},{},[23403],{"data":23404,"marks":23405,"value":352,"nodeType":83},{},[],{"data":23407,"content":23408,"nodeType":88},{},[23409],{"data":23410,"marks":23411,"value":226,"nodeType":83},{},[],{"metadata":23413,"sys":23416,"fields":23421},{"tags":23414,"concepts":23415},[],[],{"space":23417,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23419,"publishedVersion":63,"revision":45,"locale":29},{"sys":23418},{"type":12,"linkType":13,"id":14},{"sys":23420},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23422},{"url":375,"details":23423,"fileName":381,"contentType":382},{"size":377,"image":23424},{"width":379,"height":380},{"sys":23426,"fields":23429},{"id":23427,"createdAt":23428},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":23430,"slug":23431,"articleIntro":23430,"category":23432},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[23433],{"metadata":23434,"sys":23437,"fields":23444},{"tags":23435,"concepts":23436},[],[],{"space":23438,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23440,"publishedVersion":331,"revision":63,"contentType":23442,"locale":29},{"sys":23439},{"type":12,"linkType":13,"id":14},{"sys":23441},{"id":21,"type":12,"linkType":22},{"sys":23443},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23445,"metaTitle":341,"metaDescription":342,"mainTitle":23446,"subtitle":360,"heroImage":23461,"ctaButton":383,"ctaLink":384},[340],{"data":23447,"content":23448,"nodeType":75},{},[23449,23455],{"data":23450,"content":23451,"nodeType":353},{},[23452],{"data":23453,"marks":23454,"value":352,"nodeType":83},{},[],{"data":23456,"content":23457,"nodeType":88},{},[23458],{"data":23459,"marks":23460,"value":226,"nodeType":83},{},[],{"metadata":23462,"sys":23465,"fields":23470},{"tags":23463,"concepts":23464},[],[],{"space":23466,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23468,"publishedVersion":63,"revision":45,"locale":29},{"sys":23467},{"type":12,"linkType":13,"id":14},{"sys":23469},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23471},{"url":375,"details":23472,"fileName":381,"contentType":382},{"size":377,"image":23473},{"width":379,"height":380},{"sys":23475,"fields":23477},{"id":23476,"createdAt":7500},"6d75pXRLLY65vQhQ8x00pr",{"title":23478,"slug":23479,"articleIntro":23478,"category":23480},"355 - Produits finis","compte-355-produits-finis",[23481],{"metadata":23482,"sys":23485,"fields":23492},{"tags":23483,"concepts":23484},[],[],{"space":23486,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23488,"publishedVersion":331,"revision":63,"contentType":23490,"locale":29},{"sys":23487},{"type":12,"linkType":13,"id":14},{"sys":23489},{"id":21,"type":12,"linkType":22},{"sys":23491},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23493,"metaTitle":341,"metaDescription":342,"mainTitle":23494,"subtitle":360,"heroImage":23509,"ctaButton":383,"ctaLink":384},[340],{"data":23495,"content":23496,"nodeType":75},{},[23497,23503],{"data":23498,"content":23499,"nodeType":353},{},[23500],{"data":23501,"marks":23502,"value":352,"nodeType":83},{},[],{"data":23504,"content":23505,"nodeType":88},{},[23506],{"data":23507,"marks":23508,"value":226,"nodeType":83},{},[],{"metadata":23510,"sys":23513,"fields":23518},{"tags":23511,"concepts":23512},[],[],{"space":23514,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23516,"publishedVersion":63,"revision":45,"locale":29},{"sys":23515},{"type":12,"linkType":13,"id":14},{"sys":23517},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23519},{"url":375,"details":23520,"fileName":381,"contentType":382},{"size":377,"image":23521},{"width":379,"height":380},{"sys":23523,"fields":23526},{"id":23524,"createdAt":23525},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":23527,"slug":23528,"articleIntro":23527,"category":23529},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[23530],{"metadata":23531,"sys":23534,"fields":23541},{"tags":23532,"concepts":23533},[],[],{"space":23535,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23537,"publishedVersion":331,"revision":63,"contentType":23539,"locale":29},{"sys":23536},{"type":12,"linkType":13,"id":14},{"sys":23538},{"id":21,"type":12,"linkType":22},{"sys":23540},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23542,"metaTitle":341,"metaDescription":342,"mainTitle":23543,"subtitle":360,"heroImage":23558,"ctaButton":383,"ctaLink":384},[340],{"data":23544,"content":23545,"nodeType":75},{},[23546,23552],{"data":23547,"content":23548,"nodeType":353},{},[23549],{"data":23550,"marks":23551,"value":352,"nodeType":83},{},[],{"data":23553,"content":23554,"nodeType":88},{},[23555],{"data":23556,"marks":23557,"value":226,"nodeType":83},{},[],{"metadata":23559,"sys":23562,"fields":23567},{"tags":23560,"concepts":23561},[],[],{"space":23563,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23565,"publishedVersion":63,"revision":45,"locale":29},{"sys":23564},{"type":12,"linkType":13,"id":14},{"sys":23566},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23568},{"url":375,"details":23569,"fileName":381,"contentType":382},{"size":377,"image":23570},{"width":379,"height":380},{"sys":23572,"fields":23575},{"id":23573,"createdAt":23574},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":23576,"slug":23577,"articleIntro":23576,"category":23578},"Compte 101 - Capital","compte-101-capital",[23579],{"metadata":23580,"sys":23583,"fields":23590},{"tags":23581,"concepts":23582},[],[],{"space":23584,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23586,"publishedVersion":331,"revision":63,"contentType":23588,"locale":29},{"sys":23585},{"type":12,"linkType":13,"id":14},{"sys":23587},{"id":21,"type":12,"linkType":22},{"sys":23589},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23591,"metaTitle":341,"metaDescription":342,"mainTitle":23592,"subtitle":360,"heroImage":23607,"ctaButton":383,"ctaLink":384},[340],{"data":23593,"content":23594,"nodeType":75},{},[23595,23601],{"data":23596,"content":23597,"nodeType":353},{},[23598],{"data":23599,"marks":23600,"value":352,"nodeType":83},{},[],{"data":23602,"content":23603,"nodeType":88},{},[23604],{"data":23605,"marks":23606,"value":226,"nodeType":83},{},[],{"metadata":23608,"sys":23611,"fields":23616},{"tags":23609,"concepts":23610},[],[],{"space":23612,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23614,"publishedVersion":63,"revision":45,"locale":29},{"sys":23613},{"type":12,"linkType":13,"id":14},{"sys":23615},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23617},{"url":375,"details":23618,"fileName":381,"contentType":382},{"size":377,"image":23619},{"width":379,"height":380},{"sys":23621,"fields":23624},{"id":23622,"createdAt":23623},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":23625,"slug":23626,"articleIntro":23625,"category":23627},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[23628],{"metadata":23629,"sys":23632,"fields":23639},{"tags":23630,"concepts":23631},[],[],{"space":23633,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23635,"publishedVersion":331,"revision":63,"contentType":23637,"locale":29},{"sys":23634},{"type":12,"linkType":13,"id":14},{"sys":23636},{"id":21,"type":12,"linkType":22},{"sys":23638},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23640,"metaTitle":341,"metaDescription":342,"mainTitle":23641,"subtitle":360,"heroImage":23656,"ctaButton":383,"ctaLink":384},[340],{"data":23642,"content":23643,"nodeType":75},{},[23644,23650],{"data":23645,"content":23646,"nodeType":353},{},[23647],{"data":23648,"marks":23649,"value":352,"nodeType":83},{},[],{"data":23651,"content":23652,"nodeType":88},{},[23653],{"data":23654,"marks":23655,"value":226,"nodeType":83},{},[],{"metadata":23657,"sys":23660,"fields":23665},{"tags":23658,"concepts":23659},[],[],{"space":23661,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23663,"publishedVersion":63,"revision":45,"locale":29},{"sys":23662},{"type":12,"linkType":13,"id":14},{"sys":23664},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23666},{"url":375,"details":23667,"fileName":381,"contentType":382},{"size":377,"image":23668},{"width":379,"height":380},{"sys":23670,"fields":23673},{"id":23671,"createdAt":23672},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23674,"slug":23675,"articleIntro":23674,"category":23676},"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",[23677],{"metadata":23678,"sys":23681,"fields":23688},{"tags":23679,"concepts":23680},[],[],{"space":23682,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23684,"publishedVersion":331,"revision":63,"contentType":23686,"locale":29},{"sys":23683},{"type":12,"linkType":13,"id":14},{"sys":23685},{"id":21,"type":12,"linkType":22},{"sys":23687},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23689,"metaTitle":341,"metaDescription":342,"mainTitle":23690,"subtitle":360,"heroImage":23705,"ctaButton":383,"ctaLink":384},[340],{"data":23691,"content":23692,"nodeType":75},{},[23693,23699],{"data":23694,"content":23695,"nodeType":353},{},[23696],{"data":23697,"marks":23698,"value":352,"nodeType":83},{},[],{"data":23700,"content":23701,"nodeType":88},{},[23702],{"data":23703,"marks":23704,"value":226,"nodeType":83},{},[],{"metadata":23706,"sys":23709,"fields":23714},{"tags":23707,"concepts":23708},[],[],{"space":23710,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23712,"publishedVersion":63,"revision":45,"locale":29},{"sys":23711},{"type":12,"linkType":13,"id":14},{"sys":23713},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23715},{"url":375,"details":23716,"fileName":381,"contentType":382},{"size":377,"image":23717},{"width":379,"height":380},{"sys":23719,"fields":23722},{"id":23720,"createdAt":23721},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":23723,"slug":23724,"articleIntro":23723,"category":23725},"72 - Production immobilisée","compte-72-production-immobilisee",[23726],{"metadata":23727,"sys":23730,"fields":23737},{"tags":23728,"concepts":23729},[],[],{"space":23731,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23733,"publishedVersion":331,"revision":63,"contentType":23735,"locale":29},{"sys":23732},{"type":12,"linkType":13,"id":14},{"sys":23734},{"id":21,"type":12,"linkType":22},{"sys":23736},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23738,"metaTitle":341,"metaDescription":342,"mainTitle":23739,"subtitle":360,"heroImage":23754,"ctaButton":383,"ctaLink":384},[340],{"data":23740,"content":23741,"nodeType":75},{},[23742,23748],{"data":23743,"content":23744,"nodeType":353},{},[23745],{"data":23746,"marks":23747,"value":352,"nodeType":83},{},[],{"data":23749,"content":23750,"nodeType":88},{},[23751],{"data":23752,"marks":23753,"value":226,"nodeType":83},{},[],{"metadata":23755,"sys":23758,"fields":23763},{"tags":23756,"concepts":23757},[],[],{"space":23759,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23761,"publishedVersion":63,"revision":45,"locale":29},{"sys":23760},{"type":12,"linkType":13,"id":14},{"sys":23762},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23764},{"url":375,"details":23765,"fileName":381,"contentType":382},{"size":377,"image":23766},{"width":379,"height":380},{"sys":23768,"fields":23771},{"id":23769,"createdAt":23770},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":23772,"slug":23773,"articleIntro":23772,"category":23774},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[23775],{"metadata":23776,"sys":23779,"fields":23786},{"tags":23777,"concepts":23778},[],[],{"space":23780,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23782,"publishedVersion":331,"revision":63,"contentType":23784,"locale":29},{"sys":23781},{"type":12,"linkType":13,"id":14},{"sys":23783},{"id":21,"type":12,"linkType":22},{"sys":23785},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23787,"metaTitle":341,"metaDescription":342,"mainTitle":23788,"subtitle":360,"heroImage":23803,"ctaButton":383,"ctaLink":384},[340],{"data":23789,"content":23790,"nodeType":75},{},[23791,23797],{"data":23792,"content":23793,"nodeType":353},{},[23794],{"data":23795,"marks":23796,"value":352,"nodeType":83},{},[],{"data":23798,"content":23799,"nodeType":88},{},[23800],{"data":23801,"marks":23802,"value":226,"nodeType":83},{},[],{"metadata":23804,"sys":23807,"fields":23812},{"tags":23805,"concepts":23806},[],[],{"space":23808,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23810,"publishedVersion":63,"revision":45,"locale":29},{"sys":23809},{"type":12,"linkType":13,"id":14},{"sys":23811},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23813},{"url":375,"details":23814,"fileName":381,"contentType":382},{"size":377,"image":23815},{"width":379,"height":380},{"sys":23817,"fields":23820},{"id":23818,"createdAt":23819},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":23821,"slug":23822,"articleIntro":-1,"category":23823},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[23824],{"metadata":23825,"sys":23828,"fields":23835},{"tags":23826,"concepts":23827},[],[],{"space":23829,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23831,"publishedVersion":331,"revision":63,"contentType":23833,"locale":29},{"sys":23830},{"type":12,"linkType":13,"id":14},{"sys":23832},{"id":21,"type":12,"linkType":22},{"sys":23834},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23836,"metaTitle":341,"metaDescription":342,"mainTitle":23837,"subtitle":360,"heroImage":23852,"ctaButton":383,"ctaLink":384},[340],{"data":23838,"content":23839,"nodeType":75},{},[23840,23846],{"data":23841,"content":23842,"nodeType":353},{},[23843],{"data":23844,"marks":23845,"value":352,"nodeType":83},{},[],{"data":23847,"content":23848,"nodeType":88},{},[23849],{"data":23850,"marks":23851,"value":226,"nodeType":83},{},[],{"metadata":23853,"sys":23856,"fields":23861},{"tags":23854,"concepts":23855},[],[],{"space":23857,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23859,"publishedVersion":63,"revision":45,"locale":29},{"sys":23858},{"type":12,"linkType":13,"id":14},{"sys":23860},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23862},{"url":375,"details":23863,"fileName":381,"contentType":382},{"size":377,"image":23864},{"width":379,"height":380},{"sys":23866,"fields":23869},{"id":23867,"createdAt":23868},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":23870,"slug":23871,"articleIntro":23870,"category":23872},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[23873],{"metadata":23874,"sys":23877,"fields":23884},{"tags":23875,"concepts":23876},[],[],{"space":23878,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23880,"publishedVersion":331,"revision":63,"contentType":23882,"locale":29},{"sys":23879},{"type":12,"linkType":13,"id":14},{"sys":23881},{"id":21,"type":12,"linkType":22},{"sys":23883},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23885,"metaTitle":341,"metaDescription":342,"mainTitle":23886,"subtitle":360,"heroImage":23901,"ctaButton":383,"ctaLink":384},[340],{"data":23887,"content":23888,"nodeType":75},{},[23889,23895],{"data":23890,"content":23891,"nodeType":353},{},[23892],{"data":23893,"marks":23894,"value":352,"nodeType":83},{},[],{"data":23896,"content":23897,"nodeType":88},{},[23898],{"data":23899,"marks":23900,"value":226,"nodeType":83},{},[],{"metadata":23902,"sys":23905,"fields":23910},{"tags":23903,"concepts":23904},[],[],{"space":23906,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23908,"publishedVersion":63,"revision":45,"locale":29},{"sys":23907},{"type":12,"linkType":13,"id":14},{"sys":23909},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23911},{"url":375,"details":23912,"fileName":381,"contentType":382},{"size":377,"image":23913},{"width":379,"height":380},{"sys":23915,"fields":23918},{"id":23916,"createdAt":23917},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":23919,"slug":23920,"articleIntro":23919,"category":23921},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[23922],{"metadata":23923,"sys":23926,"fields":23933},{"tags":23924,"concepts":23925},[],[],{"space":23927,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23929,"publishedVersion":331,"revision":63,"contentType":23931,"locale":29},{"sys":23928},{"type":12,"linkType":13,"id":14},{"sys":23930},{"id":21,"type":12,"linkType":22},{"sys":23932},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23934,"metaTitle":341,"metaDescription":342,"mainTitle":23935,"subtitle":360,"heroImage":23950,"ctaButton":383,"ctaLink":384},[340],{"data":23936,"content":23937,"nodeType":75},{},[23938,23944],{"data":23939,"content":23940,"nodeType":353},{},[23941],{"data":23942,"marks":23943,"value":352,"nodeType":83},{},[],{"data":23945,"content":23946,"nodeType":88},{},[23947],{"data":23948,"marks":23949,"value":226,"nodeType":83},{},[],{"metadata":23951,"sys":23954,"fields":23959},{"tags":23952,"concepts":23953},[],[],{"space":23955,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":23957,"publishedVersion":63,"revision":45,"locale":29},{"sys":23956},{"type":12,"linkType":13,"id":14},{"sys":23958},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":23960},{"url":375,"details":23961,"fileName":381,"contentType":382},{"size":377,"image":23962},{"width":379,"height":380},{"sys":23964,"fields":23967},{"id":23965,"createdAt":23966},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":23968,"slug":23969,"articleIntro":-1,"category":23970},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[23971],{"metadata":23972,"sys":23975,"fields":23982},{"tags":23973,"concepts":23974},[],[],{"space":23976,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23978,"publishedVersion":331,"revision":63,"contentType":23980,"locale":29},{"sys":23977},{"type":12,"linkType":13,"id":14},{"sys":23979},{"id":21,"type":12,"linkType":22},{"sys":23981},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23983,"metaTitle":341,"metaDescription":342,"mainTitle":23984,"subtitle":360,"heroImage":23999,"ctaButton":383,"ctaLink":384},[340],{"data":23985,"content":23986,"nodeType":75},{},[23987,23993],{"data":23988,"content":23989,"nodeType":353},{},[23990],{"data":23991,"marks":23992,"value":352,"nodeType":83},{},[],{"data":23994,"content":23995,"nodeType":88},{},[23996],{"data":23997,"marks":23998,"value":226,"nodeType":83},{},[],{"metadata":24000,"sys":24003,"fields":24008},{"tags":24001,"concepts":24002},[],[],{"space":24004,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24006,"publishedVersion":63,"revision":45,"locale":29},{"sys":24005},{"type":12,"linkType":13,"id":14},{"sys":24007},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24009},{"url":375,"details":24010,"fileName":381,"contentType":382},{"size":377,"image":24011},{"width":379,"height":380},{"sys":24013,"fields":24016},{"id":24014,"createdAt":24015},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":24017,"slug":24018,"articleIntro":-1,"category":24019},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[24020],{"metadata":24021,"sys":24024,"fields":24031},{"tags":24022,"concepts":24023},[],[],{"space":24025,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24027,"publishedVersion":331,"revision":63,"contentType":24029,"locale":29},{"sys":24026},{"type":12,"linkType":13,"id":14},{"sys":24028},{"id":21,"type":12,"linkType":22},{"sys":24030},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24032,"metaTitle":341,"metaDescription":342,"mainTitle":24033,"subtitle":360,"heroImage":24048,"ctaButton":383,"ctaLink":384},[340],{"data":24034,"content":24035,"nodeType":75},{},[24036,24042],{"data":24037,"content":24038,"nodeType":353},{},[24039],{"data":24040,"marks":24041,"value":352,"nodeType":83},{},[],{"data":24043,"content":24044,"nodeType":88},{},[24045],{"data":24046,"marks":24047,"value":226,"nodeType":83},{},[],{"metadata":24049,"sys":24052,"fields":24057},{"tags":24050,"concepts":24051},[],[],{"space":24053,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24055,"publishedVersion":63,"revision":45,"locale":29},{"sys":24054},{"type":12,"linkType":13,"id":14},{"sys":24056},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24058},{"url":375,"details":24059,"fileName":381,"contentType":382},{"size":377,"image":24060},{"width":379,"height":380},{"sys":24062,"fields":24065},{"id":24063,"createdAt":24064},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":24066,"slug":24067,"articleIntro":24066,"category":24068},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[24069],{"metadata":24070,"sys":24073,"fields":24080},{"tags":24071,"concepts":24072},[],[],{"space":24074,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24076,"publishedVersion":331,"revision":63,"contentType":24078,"locale":29},{"sys":24075},{"type":12,"linkType":13,"id":14},{"sys":24077},{"id":21,"type":12,"linkType":22},{"sys":24079},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24081,"metaTitle":341,"metaDescription":342,"mainTitle":24082,"subtitle":360,"heroImage":24097,"ctaButton":383,"ctaLink":384},[340],{"data":24083,"content":24084,"nodeType":75},{},[24085,24091],{"data":24086,"content":24087,"nodeType":353},{},[24088],{"data":24089,"marks":24090,"value":352,"nodeType":83},{},[],{"data":24092,"content":24093,"nodeType":88},{},[24094],{"data":24095,"marks":24096,"value":226,"nodeType":83},{},[],{"metadata":24098,"sys":24101,"fields":24106},{"tags":24099,"concepts":24100},[],[],{"space":24102,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24104,"publishedVersion":63,"revision":45,"locale":29},{"sys":24103},{"type":12,"linkType":13,"id":14},{"sys":24105},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24107},{"url":375,"details":24108,"fileName":381,"contentType":382},{"size":377,"image":24109},{"width":379,"height":380},{"sys":24111,"fields":24114},{"id":24112,"createdAt":24113},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24115,"slug":24116,"articleIntro":24115,"category":24117},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24118],{"metadata":24119,"sys":24122,"fields":24129},{"tags":24120,"concepts":24121},[],[],{"space":24123,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24125,"publishedVersion":331,"revision":63,"contentType":24127,"locale":29},{"sys":24124},{"type":12,"linkType":13,"id":14},{"sys":24126},{"id":21,"type":12,"linkType":22},{"sys":24128},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24130,"metaTitle":341,"metaDescription":342,"mainTitle":24131,"subtitle":360,"heroImage":24146,"ctaButton":383,"ctaLink":384},[340],{"data":24132,"content":24133,"nodeType":75},{},[24134,24140],{"data":24135,"content":24136,"nodeType":353},{},[24137],{"data":24138,"marks":24139,"value":352,"nodeType":83},{},[],{"data":24141,"content":24142,"nodeType":88},{},[24143],{"data":24144,"marks":24145,"value":226,"nodeType":83},{},[],{"metadata":24147,"sys":24150,"fields":24155},{"tags":24148,"concepts":24149},[],[],{"space":24151,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24153,"publishedVersion":63,"revision":45,"locale":29},{"sys":24152},{"type":12,"linkType":13,"id":14},{"sys":24154},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24156},{"url":375,"details":24157,"fileName":381,"contentType":382},{"size":377,"image":24158},{"width":379,"height":380},{"sys":24160,"fields":24163},{"id":24161,"createdAt":24162},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":24164,"slug":24165,"articleIntro":24164,"category":24166},"1681 - Autres emprunts","compte-1681-autres-emprunts",[24167],{"metadata":24168,"sys":24171,"fields":24178},{"tags":24169,"concepts":24170},[],[],{"space":24172,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24174,"publishedVersion":331,"revision":63,"contentType":24176,"locale":29},{"sys":24173},{"type":12,"linkType":13,"id":14},{"sys":24175},{"id":21,"type":12,"linkType":22},{"sys":24177},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24179,"metaTitle":341,"metaDescription":342,"mainTitle":24180,"subtitle":360,"heroImage":24195,"ctaButton":383,"ctaLink":384},[340],{"data":24181,"content":24182,"nodeType":75},{},[24183,24189],{"data":24184,"content":24185,"nodeType":353},{},[24186],{"data":24187,"marks":24188,"value":352,"nodeType":83},{},[],{"data":24190,"content":24191,"nodeType":88},{},[24192],{"data":24193,"marks":24194,"value":226,"nodeType":83},{},[],{"metadata":24196,"sys":24199,"fields":24204},{"tags":24197,"concepts":24198},[],[],{"space":24200,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24202,"publishedVersion":63,"revision":45,"locale":29},{"sys":24201},{"type":12,"linkType":13,"id":14},{"sys":24203},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24205},{"url":375,"details":24206,"fileName":381,"contentType":382},{"size":377,"image":24207},{"width":379,"height":380},{"sys":24209,"fields":24212},{"id":24210,"createdAt":24211},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":24213,"slug":24214,"articleIntro":-1,"category":24215},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[24216],{"metadata":24217,"sys":24220,"fields":24227},{"tags":24218,"concepts":24219},[],[],{"space":24221,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24223,"publishedVersion":331,"revision":63,"contentType":24225,"locale":29},{"sys":24222},{"type":12,"linkType":13,"id":14},{"sys":24224},{"id":21,"type":12,"linkType":22},{"sys":24226},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24228,"metaTitle":341,"metaDescription":342,"mainTitle":24229,"subtitle":360,"heroImage":24244,"ctaButton":383,"ctaLink":384},[340],{"data":24230,"content":24231,"nodeType":75},{},[24232,24238],{"data":24233,"content":24234,"nodeType":353},{},[24235],{"data":24236,"marks":24237,"value":352,"nodeType":83},{},[],{"data":24239,"content":24240,"nodeType":88},{},[24241],{"data":24242,"marks":24243,"value":226,"nodeType":83},{},[],{"metadata":24245,"sys":24248,"fields":24253},{"tags":24246,"concepts":24247},[],[],{"space":24249,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24251,"publishedVersion":63,"revision":45,"locale":29},{"sys":24250},{"type":12,"linkType":13,"id":14},{"sys":24252},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24254},{"url":375,"details":24255,"fileName":381,"contentType":382},{"size":377,"image":24256},{"width":379,"height":380},{"sys":24258,"fields":24261},{"id":24259,"createdAt":24260},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":24262,"slug":24263,"articleIntro":-1,"category":24264},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[24265],{"metadata":24266,"sys":24269,"fields":24276},{"tags":24267,"concepts":24268},[],[],{"space":24270,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24272,"publishedVersion":331,"revision":63,"contentType":24274,"locale":29},{"sys":24271},{"type":12,"linkType":13,"id":14},{"sys":24273},{"id":21,"type":12,"linkType":22},{"sys":24275},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24277,"metaTitle":341,"metaDescription":342,"mainTitle":24278,"subtitle":360,"heroImage":24293,"ctaButton":383,"ctaLink":384},[340],{"data":24279,"content":24280,"nodeType":75},{},[24281,24287],{"data":24282,"content":24283,"nodeType":353},{},[24284],{"data":24285,"marks":24286,"value":352,"nodeType":83},{},[],{"data":24288,"content":24289,"nodeType":88},{},[24290],{"data":24291,"marks":24292,"value":226,"nodeType":83},{},[],{"metadata":24294,"sys":24297,"fields":24302},{"tags":24295,"concepts":24296},[],[],{"space":24298,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24300,"publishedVersion":63,"revision":45,"locale":29},{"sys":24299},{"type":12,"linkType":13,"id":14},{"sys":24301},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24303},{"url":375,"details":24304,"fileName":381,"contentType":382},{"size":377,"image":24305},{"width":379,"height":380},{"sys":24307,"fields":24310},{"id":24308,"createdAt":24309},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":24311,"slug":24312,"articleIntro":24311,"category":24313},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[24314],{"metadata":24315,"sys":24318,"fields":24325},{"tags":24316,"concepts":24317},[],[],{"space":24319,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24321,"publishedVersion":331,"revision":63,"contentType":24323,"locale":29},{"sys":24320},{"type":12,"linkType":13,"id":14},{"sys":24322},{"id":21,"type":12,"linkType":22},{"sys":24324},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24326,"metaTitle":341,"metaDescription":342,"mainTitle":24327,"subtitle":360,"heroImage":24342,"ctaButton":383,"ctaLink":384},[340],{"data":24328,"content":24329,"nodeType":75},{},[24330,24336],{"data":24331,"content":24332,"nodeType":353},{},[24333],{"data":24334,"marks":24335,"value":352,"nodeType":83},{},[],{"data":24337,"content":24338,"nodeType":88},{},[24339],{"data":24340,"marks":24341,"value":226,"nodeType":83},{},[],{"metadata":24343,"sys":24346,"fields":24351},{"tags":24344,"concepts":24345},[],[],{"space":24347,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24349,"publishedVersion":63,"revision":45,"locale":29},{"sys":24348},{"type":12,"linkType":13,"id":14},{"sys":24350},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24352},{"url":375,"details":24353,"fileName":381,"contentType":382},{"size":377,"image":24354},{"width":379,"height":380},{"sys":24356,"fields":24359},{"id":24357,"createdAt":24358},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":24360,"slug":24361,"articleIntro":24360,"category":24362},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[24363],{"metadata":24364,"sys":24367,"fields":24374},{"tags":24365,"concepts":24366},[],[],{"space":24368,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24370,"publishedVersion":331,"revision":63,"contentType":24372,"locale":29},{"sys":24369},{"type":12,"linkType":13,"id":14},{"sys":24371},{"id":21,"type":12,"linkType":22},{"sys":24373},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24375,"metaTitle":341,"metaDescription":342,"mainTitle":24376,"subtitle":360,"heroImage":24391,"ctaButton":383,"ctaLink":384},[340],{"data":24377,"content":24378,"nodeType":75},{},[24379,24385],{"data":24380,"content":24381,"nodeType":353},{},[24382],{"data":24383,"marks":24384,"value":352,"nodeType":83},{},[],{"data":24386,"content":24387,"nodeType":88},{},[24388],{"data":24389,"marks":24390,"value":226,"nodeType":83},{},[],{"metadata":24392,"sys":24395,"fields":24400},{"tags":24393,"concepts":24394},[],[],{"space":24396,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24398,"publishedVersion":63,"revision":45,"locale":29},{"sys":24397},{"type":12,"linkType":13,"id":14},{"sys":24399},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24401},{"url":375,"details":24402,"fileName":381,"contentType":382},{"size":377,"image":24403},{"width":379,"height":380},{"sys":24405,"fields":24408},{"id":24406,"createdAt":24407},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":24409,"slug":24410,"articleIntro":24409,"category":24411},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[24412],{"metadata":24413,"sys":24416,"fields":24423},{"tags":24414,"concepts":24415},[],[],{"space":24417,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24419,"publishedVersion":331,"revision":63,"contentType":24421,"locale":29},{"sys":24418},{"type":12,"linkType":13,"id":14},{"sys":24420},{"id":21,"type":12,"linkType":22},{"sys":24422},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24424,"metaTitle":341,"metaDescription":342,"mainTitle":24425,"subtitle":360,"heroImage":24440,"ctaButton":383,"ctaLink":384},[340],{"data":24426,"content":24427,"nodeType":75},{},[24428,24434],{"data":24429,"content":24430,"nodeType":353},{},[24431],{"data":24432,"marks":24433,"value":352,"nodeType":83},{},[],{"data":24435,"content":24436,"nodeType":88},{},[24437],{"data":24438,"marks":24439,"value":226,"nodeType":83},{},[],{"metadata":24441,"sys":24444,"fields":24449},{"tags":24442,"concepts":24443},[],[],{"space":24445,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24447,"publishedVersion":63,"revision":45,"locale":29},{"sys":24446},{"type":12,"linkType":13,"id":14},{"sys":24448},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24450},{"url":375,"details":24451,"fileName":381,"contentType":382},{"size":377,"image":24452},{"width":379,"height":380},{"sys":24454,"fields":24457},{"id":24455,"createdAt":24456},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":24458,"slug":24459,"articleIntro":24458,"category":24460},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[24461],{"metadata":24462,"sys":24465,"fields":24472},{"tags":24463,"concepts":24464},[],[],{"space":24466,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24468,"publishedVersion":331,"revision":63,"contentType":24470,"locale":29},{"sys":24467},{"type":12,"linkType":13,"id":14},{"sys":24469},{"id":21,"type":12,"linkType":22},{"sys":24471},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24473,"metaTitle":341,"metaDescription":342,"mainTitle":24474,"subtitle":360,"heroImage":24489,"ctaButton":383,"ctaLink":384},[340],{"data":24475,"content":24476,"nodeType":75},{},[24477,24483],{"data":24478,"content":24479,"nodeType":353},{},[24480],{"data":24481,"marks":24482,"value":352,"nodeType":83},{},[],{"data":24484,"content":24485,"nodeType":88},{},[24486],{"data":24487,"marks":24488,"value":226,"nodeType":83},{},[],{"metadata":24490,"sys":24493,"fields":24498},{"tags":24491,"concepts":24492},[],[],{"space":24494,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24496,"publishedVersion":63,"revision":45,"locale":29},{"sys":24495},{"type":12,"linkType":13,"id":14},{"sys":24497},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24499},{"url":375,"details":24500,"fileName":381,"contentType":382},{"size":377,"image":24501},{"width":379,"height":380},{"sys":24503,"fields":24506},{"id":24504,"createdAt":24505},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":24507,"slug":24508,"articleIntro":24507,"category":24509},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[24510],{"metadata":24511,"sys":24514,"fields":24521},{"tags":24512,"concepts":24513},[],[],{"space":24515,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24517,"publishedVersion":331,"revision":63,"contentType":24519,"locale":29},{"sys":24516},{"type":12,"linkType":13,"id":14},{"sys":24518},{"id":21,"type":12,"linkType":22},{"sys":24520},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24522,"metaTitle":341,"metaDescription":342,"mainTitle":24523,"subtitle":360,"heroImage":24538,"ctaButton":383,"ctaLink":384},[340],{"data":24524,"content":24525,"nodeType":75},{},[24526,24532],{"data":24527,"content":24528,"nodeType":353},{},[24529],{"data":24530,"marks":24531,"value":352,"nodeType":83},{},[],{"data":24533,"content":24534,"nodeType":88},{},[24535],{"data":24536,"marks":24537,"value":226,"nodeType":83},{},[],{"metadata":24539,"sys":24542,"fields":24547},{"tags":24540,"concepts":24541},[],[],{"space":24543,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24545,"publishedVersion":63,"revision":45,"locale":29},{"sys":24544},{"type":12,"linkType":13,"id":14},{"sys":24546},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24548},{"url":375,"details":24549,"fileName":381,"contentType":382},{"size":377,"image":24550},{"width":379,"height":380},{"sys":24552,"fields":24555},{"id":24553,"createdAt":24554},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":24556,"slug":24557,"articleIntro":24556,"category":24558},"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",[24559],{"metadata":24560,"sys":24563,"fields":24570},{"tags":24561,"concepts":24562},[],[],{"space":24564,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24566,"publishedVersion":331,"revision":63,"contentType":24568,"locale":29},{"sys":24565},{"type":12,"linkType":13,"id":14},{"sys":24567},{"id":21,"type":12,"linkType":22},{"sys":24569},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24571,"metaTitle":341,"metaDescription":342,"mainTitle":24572,"subtitle":360,"heroImage":24587,"ctaButton":383,"ctaLink":384},[340],{"data":24573,"content":24574,"nodeType":75},{},[24575,24581],{"data":24576,"content":24577,"nodeType":353},{},[24578],{"data":24579,"marks":24580,"value":352,"nodeType":83},{},[],{"data":24582,"content":24583,"nodeType":88},{},[24584],{"data":24585,"marks":24586,"value":226,"nodeType":83},{},[],{"metadata":24588,"sys":24591,"fields":24596},{"tags":24589,"concepts":24590},[],[],{"space":24592,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24594,"publishedVersion":63,"revision":45,"locale":29},{"sys":24593},{"type":12,"linkType":13,"id":14},{"sys":24595},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24597},{"url":375,"details":24598,"fileName":381,"contentType":382},{"size":377,"image":24599},{"width":379,"height":380},{"sys":24601,"fields":24604},{"id":24602,"createdAt":24603},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":24605,"slug":24606,"articleIntro":-1,"category":24607},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[24608],{"metadata":24609,"sys":24612,"fields":24619},{"tags":24610,"concepts":24611},[],[],{"space":24613,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24615,"publishedVersion":331,"revision":63,"contentType":24617,"locale":29},{"sys":24614},{"type":12,"linkType":13,"id":14},{"sys":24616},{"id":21,"type":12,"linkType":22},{"sys":24618},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24620,"metaTitle":341,"metaDescription":342,"mainTitle":24621,"subtitle":360,"heroImage":24636,"ctaButton":383,"ctaLink":384},[340],{"data":24622,"content":24623,"nodeType":75},{},[24624,24630],{"data":24625,"content":24626,"nodeType":353},{},[24627],{"data":24628,"marks":24629,"value":352,"nodeType":83},{},[],{"data":24631,"content":24632,"nodeType":88},{},[24633],{"data":24634,"marks":24635,"value":226,"nodeType":83},{},[],{"metadata":24637,"sys":24640,"fields":24645},{"tags":24638,"concepts":24639},[],[],{"space":24641,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24643,"publishedVersion":63,"revision":45,"locale":29},{"sys":24642},{"type":12,"linkType":13,"id":14},{"sys":24644},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24646},{"url":375,"details":24647,"fileName":381,"contentType":382},{"size":377,"image":24648},{"width":379,"height":380},{"sys":24650,"fields":24653},{"id":24651,"createdAt":24652},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":24654,"slug":24655,"articleIntro":24654,"category":24656},"6331 - Versement de transport","compte-6331-versement-de-transport",[24657],{"metadata":24658,"sys":24661,"fields":24668},{"tags":24659,"concepts":24660},[],[],{"space":24662,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24664,"publishedVersion":331,"revision":63,"contentType":24666,"locale":29},{"sys":24663},{"type":12,"linkType":13,"id":14},{"sys":24665},{"id":21,"type":12,"linkType":22},{"sys":24667},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24669,"metaTitle":341,"metaDescription":342,"mainTitle":24670,"subtitle":360,"heroImage":24685,"ctaButton":383,"ctaLink":384},[340],{"data":24671,"content":24672,"nodeType":75},{},[24673,24679],{"data":24674,"content":24675,"nodeType":353},{},[24676],{"data":24677,"marks":24678,"value":352,"nodeType":83},{},[],{"data":24680,"content":24681,"nodeType":88},{},[24682],{"data":24683,"marks":24684,"value":226,"nodeType":83},{},[],{"metadata":24686,"sys":24689,"fields":24694},{"tags":24687,"concepts":24688},[],[],{"space":24690,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24692,"publishedVersion":63,"revision":45,"locale":29},{"sys":24691},{"type":12,"linkType":13,"id":14},{"sys":24693},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24695},{"url":375,"details":24696,"fileName":381,"contentType":382},{"size":377,"image":24697},{"width":379,"height":380},{"sys":24699,"fields":24702},{"id":24700,"createdAt":24701},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":24703,"slug":24704,"articleIntro":24703,"category":24705},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[24706],{"metadata":24707,"sys":24710,"fields":24717},{"tags":24708,"concepts":24709},[],[],{"space":24711,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24713,"publishedVersion":331,"revision":63,"contentType":24715,"locale":29},{"sys":24712},{"type":12,"linkType":13,"id":14},{"sys":24714},{"id":21,"type":12,"linkType":22},{"sys":24716},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24718,"metaTitle":341,"metaDescription":342,"mainTitle":24719,"subtitle":360,"heroImage":24734,"ctaButton":383,"ctaLink":384},[340],{"data":24720,"content":24721,"nodeType":75},{},[24722,24728],{"data":24723,"content":24724,"nodeType":353},{},[24725],{"data":24726,"marks":24727,"value":352,"nodeType":83},{},[],{"data":24729,"content":24730,"nodeType":88},{},[24731],{"data":24732,"marks":24733,"value":226,"nodeType":83},{},[],{"metadata":24735,"sys":24738,"fields":24743},{"tags":24736,"concepts":24737},[],[],{"space":24739,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24741,"publishedVersion":63,"revision":45,"locale":29},{"sys":24740},{"type":12,"linkType":13,"id":14},{"sys":24742},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24744},{"url":375,"details":24745,"fileName":381,"contentType":382},{"size":377,"image":24746},{"width":379,"height":380},{"sys":24748,"fields":24751},{"id":24749,"createdAt":24750},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":24752,"slug":24753,"articleIntro":24752,"category":24754},"1688 - Intérêts courus","compte-1688-interets-courus",[24755],{"metadata":24756,"sys":24759,"fields":24766},{"tags":24757,"concepts":24758},[],[],{"space":24760,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24762,"publishedVersion":331,"revision":63,"contentType":24764,"locale":29},{"sys":24761},{"type":12,"linkType":13,"id":14},{"sys":24763},{"id":21,"type":12,"linkType":22},{"sys":24765},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24767,"metaTitle":341,"metaDescription":342,"mainTitle":24768,"subtitle":360,"heroImage":24783,"ctaButton":383,"ctaLink":384},[340],{"data":24769,"content":24770,"nodeType":75},{},[24771,24777],{"data":24772,"content":24773,"nodeType":353},{},[24774],{"data":24775,"marks":24776,"value":352,"nodeType":83},{},[],{"data":24778,"content":24779,"nodeType":88},{},[24780],{"data":24781,"marks":24782,"value":226,"nodeType":83},{},[],{"metadata":24784,"sys":24787,"fields":24792},{"tags":24785,"concepts":24786},[],[],{"space":24788,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24790,"publishedVersion":63,"revision":45,"locale":29},{"sys":24789},{"type":12,"linkType":13,"id":14},{"sys":24791},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24793},{"url":375,"details":24794,"fileName":381,"contentType":382},{"size":377,"image":24795},{"width":379,"height":380},{"sys":24797,"fields":24800},{"id":24798,"createdAt":24799},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":24801,"slug":24802,"articleIntro":24801,"category":24803},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[24804],{"metadata":24805,"sys":24808,"fields":24815},{"tags":24806,"concepts":24807},[],[],{"space":24809,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24811,"publishedVersion":331,"revision":63,"contentType":24813,"locale":29},{"sys":24810},{"type":12,"linkType":13,"id":14},{"sys":24812},{"id":21,"type":12,"linkType":22},{"sys":24814},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24816,"metaTitle":341,"metaDescription":342,"mainTitle":24817,"subtitle":360,"heroImage":24832,"ctaButton":383,"ctaLink":384},[340],{"data":24818,"content":24819,"nodeType":75},{},[24820,24826],{"data":24821,"content":24822,"nodeType":353},{},[24823],{"data":24824,"marks":24825,"value":352,"nodeType":83},{},[],{"data":24827,"content":24828,"nodeType":88},{},[24829],{"data":24830,"marks":24831,"value":226,"nodeType":83},{},[],{"metadata":24833,"sys":24836,"fields":24841},{"tags":24834,"concepts":24835},[],[],{"space":24837,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24839,"publishedVersion":63,"revision":45,"locale":29},{"sys":24838},{"type":12,"linkType":13,"id":14},{"sys":24840},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24842},{"url":375,"details":24843,"fileName":381,"contentType":382},{"size":377,"image":24844},{"width":379,"height":380},{"sys":24846,"fields":24849},{"id":24847,"createdAt":24848},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":24850,"slug":24851,"articleIntro":24850,"category":24852},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[24853],{"metadata":24854,"sys":24857,"fields":24864},{"tags":24855,"concepts":24856},[],[],{"space":24858,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24860,"publishedVersion":331,"revision":63,"contentType":24862,"locale":29},{"sys":24859},{"type":12,"linkType":13,"id":14},{"sys":24861},{"id":21,"type":12,"linkType":22},{"sys":24863},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24865,"metaTitle":341,"metaDescription":342,"mainTitle":24866,"subtitle":360,"heroImage":24881,"ctaButton":383,"ctaLink":384},[340],{"data":24867,"content":24868,"nodeType":75},{},[24869,24875],{"data":24870,"content":24871,"nodeType":353},{},[24872],{"data":24873,"marks":24874,"value":352,"nodeType":83},{},[],{"data":24876,"content":24877,"nodeType":88},{},[24878],{"data":24879,"marks":24880,"value":226,"nodeType":83},{},[],{"metadata":24882,"sys":24885,"fields":24890},{"tags":24883,"concepts":24884},[],[],{"space":24886,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24888,"publishedVersion":63,"revision":45,"locale":29},{"sys":24887},{"type":12,"linkType":13,"id":14},{"sys":24889},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24891},{"url":375,"details":24892,"fileName":381,"contentType":382},{"size":377,"image":24893},{"width":379,"height":380},{"sys":24895,"fields":24897},{"id":24896,"createdAt":487},"2AsCehfNKF5belxwySwOk8",{"title":24898,"slug":24899,"articleIntro":24898,"category":24900},"2611 - Actions","compte-2611-actions",[24901],{"metadata":24902,"sys":24905,"fields":24912},{"tags":24903,"concepts":24904},[],[],{"space":24906,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24908,"publishedVersion":331,"revision":63,"contentType":24910,"locale":29},{"sys":24907},{"type":12,"linkType":13,"id":14},{"sys":24909},{"id":21,"type":12,"linkType":22},{"sys":24911},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24913,"metaTitle":341,"metaDescription":342,"mainTitle":24914,"subtitle":360,"heroImage":24929,"ctaButton":383,"ctaLink":384},[340],{"data":24915,"content":24916,"nodeType":75},{},[24917,24923],{"data":24918,"content":24919,"nodeType":353},{},[24920],{"data":24921,"marks":24922,"value":352,"nodeType":83},{},[],{"data":24924,"content":24925,"nodeType":88},{},[24926],{"data":24927,"marks":24928,"value":226,"nodeType":83},{},[],{"metadata":24930,"sys":24933,"fields":24938},{"tags":24931,"concepts":24932},[],[],{"space":24934,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24936,"publishedVersion":63,"revision":45,"locale":29},{"sys":24935},{"type":12,"linkType":13,"id":14},{"sys":24937},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24939},{"url":375,"details":24940,"fileName":381,"contentType":382},{"size":377,"image":24941},{"width":379,"height":380},{"sys":24943,"fields":24946},{"id":24944,"createdAt":24945},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":24947,"slug":24948,"articleIntro":24947,"category":24949},"7083 - Locations diverses","compte-7083-locations-diverses",[24950],{"metadata":24951,"sys":24954,"fields":24961},{"tags":24952,"concepts":24953},[],[],{"space":24955,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24957,"publishedVersion":331,"revision":63,"contentType":24959,"locale":29},{"sys":24956},{"type":12,"linkType":13,"id":14},{"sys":24958},{"id":21,"type":12,"linkType":22},{"sys":24960},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24962,"metaTitle":341,"metaDescription":342,"mainTitle":24963,"subtitle":360,"heroImage":24978,"ctaButton":383,"ctaLink":384},[340],{"data":24964,"content":24965,"nodeType":75},{},[24966,24972],{"data":24967,"content":24968,"nodeType":353},{},[24969],{"data":24970,"marks":24971,"value":352,"nodeType":83},{},[],{"data":24973,"content":24974,"nodeType":88},{},[24975],{"data":24976,"marks":24977,"value":226,"nodeType":83},{},[],{"metadata":24979,"sys":24982,"fields":24987},{"tags":24980,"concepts":24981},[],[],{"space":24983,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":24985,"publishedVersion":63,"revision":45,"locale":29},{"sys":24984},{"type":12,"linkType":13,"id":14},{"sys":24986},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":24988},{"url":375,"details":24989,"fileName":381,"contentType":382},{"size":377,"image":24990},{"width":379,"height":380},{"sys":24992,"fields":24995},{"id":24993,"createdAt":24994},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24996,"slug":24997,"articleIntro":24996,"category":24998},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24999],{"metadata":25000,"sys":25003,"fields":25010},{"tags":25001,"concepts":25002},[],[],{"space":25004,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25006,"publishedVersion":331,"revision":63,"contentType":25008,"locale":29},{"sys":25005},{"type":12,"linkType":13,"id":14},{"sys":25007},{"id":21,"type":12,"linkType":22},{"sys":25009},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25011,"metaTitle":341,"metaDescription":342,"mainTitle":25012,"subtitle":360,"heroImage":25027,"ctaButton":383,"ctaLink":384},[340],{"data":25013,"content":25014,"nodeType":75},{},[25015,25021],{"data":25016,"content":25017,"nodeType":353},{},[25018],{"data":25019,"marks":25020,"value":352,"nodeType":83},{},[],{"data":25022,"content":25023,"nodeType":88},{},[25024],{"data":25025,"marks":25026,"value":226,"nodeType":83},{},[],{"metadata":25028,"sys":25031,"fields":25036},{"tags":25029,"concepts":25030},[],[],{"space":25032,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25034,"publishedVersion":63,"revision":45,"locale":29},{"sys":25033},{"type":12,"linkType":13,"id":14},{"sys":25035},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25037},{"url":375,"details":25038,"fileName":381,"contentType":382},{"size":377,"image":25039},{"width":379,"height":380},{"sys":25041,"fields":25044},{"id":25042,"createdAt":25043},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":25045,"slug":25046,"articleIntro":25045,"category":25047},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[25048],{"metadata":25049,"sys":25052,"fields":25059},{"tags":25050,"concepts":25051},[],[],{"space":25053,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25055,"publishedVersion":331,"revision":63,"contentType":25057,"locale":29},{"sys":25054},{"type":12,"linkType":13,"id":14},{"sys":25056},{"id":21,"type":12,"linkType":22},{"sys":25058},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25060,"metaTitle":341,"metaDescription":342,"mainTitle":25061,"subtitle":360,"heroImage":25076,"ctaButton":383,"ctaLink":384},[340],{"data":25062,"content":25063,"nodeType":75},{},[25064,25070],{"data":25065,"content":25066,"nodeType":353},{},[25067],{"data":25068,"marks":25069,"value":352,"nodeType":83},{},[],{"data":25071,"content":25072,"nodeType":88},{},[25073],{"data":25074,"marks":25075,"value":226,"nodeType":83},{},[],{"metadata":25077,"sys":25080,"fields":25085},{"tags":25078,"concepts":25079},[],[],{"space":25081,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25083,"publishedVersion":63,"revision":45,"locale":29},{"sys":25082},{"type":12,"linkType":13,"id":14},{"sys":25084},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25086},{"url":375,"details":25087,"fileName":381,"contentType":382},{"size":377,"image":25088},{"width":379,"height":380},{"sys":25090,"fields":25093},{"id":25091,"createdAt":25092},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25094,"slug":25095,"articleIntro":25096,"category":25097},"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.",[25098],{"metadata":25099,"sys":25102,"fields":25109},{"tags":25100,"concepts":25101},[],[],{"space":25103,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25105,"publishedVersion":331,"revision":63,"contentType":25107,"locale":29},{"sys":25104},{"type":12,"linkType":13,"id":14},{"sys":25106},{"id":21,"type":12,"linkType":22},{"sys":25108},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25110,"metaTitle":341,"metaDescription":342,"mainTitle":25111,"subtitle":360,"heroImage":25126,"ctaButton":383,"ctaLink":384},[340],{"data":25112,"content":25113,"nodeType":75},{},[25114,25120],{"data":25115,"content":25116,"nodeType":353},{},[25117],{"data":25118,"marks":25119,"value":352,"nodeType":83},{},[],{"data":25121,"content":25122,"nodeType":88},{},[25123],{"data":25124,"marks":25125,"value":226,"nodeType":83},{},[],{"metadata":25127,"sys":25130,"fields":25135},{"tags":25128,"concepts":25129},[],[],{"space":25131,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25133,"publishedVersion":63,"revision":45,"locale":29},{"sys":25132},{"type":12,"linkType":13,"id":14},{"sys":25134},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25136},{"url":375,"details":25137,"fileName":381,"contentType":382},{"size":377,"image":25138},{"width":379,"height":380},{"sys":25140,"fields":25143},{"id":25141,"createdAt":25142},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":25144,"slug":25145,"articleIntro":25144,"category":25146},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[25147],{"metadata":25148,"sys":25151,"fields":25158},{"tags":25149,"concepts":25150},[],[],{"space":25152,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25154,"publishedVersion":331,"revision":63,"contentType":25156,"locale":29},{"sys":25153},{"type":12,"linkType":13,"id":14},{"sys":25155},{"id":21,"type":12,"linkType":22},{"sys":25157},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25159,"metaTitle":341,"metaDescription":342,"mainTitle":25160,"subtitle":360,"heroImage":25175,"ctaButton":383,"ctaLink":384},[340],{"data":25161,"content":25162,"nodeType":75},{},[25163,25169],{"data":25164,"content":25165,"nodeType":353},{},[25166],{"data":25167,"marks":25168,"value":352,"nodeType":83},{},[],{"data":25170,"content":25171,"nodeType":88},{},[25172],{"data":25173,"marks":25174,"value":226,"nodeType":83},{},[],{"metadata":25176,"sys":25179,"fields":25184},{"tags":25177,"concepts":25178},[],[],{"space":25180,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25182,"publishedVersion":63,"revision":45,"locale":29},{"sys":25181},{"type":12,"linkType":13,"id":14},{"sys":25183},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25185},{"url":375,"details":25186,"fileName":381,"contentType":382},{"size":377,"image":25187},{"width":379,"height":380},{"sys":25189,"fields":25192},{"id":25190,"createdAt":25191},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":25193,"slug":25194,"articleIntro":-1,"category":25195},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[25196],{"metadata":25197,"sys":25200,"fields":25207},{"tags":25198,"concepts":25199},[],[],{"space":25201,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25203,"publishedVersion":331,"revision":63,"contentType":25205,"locale":29},{"sys":25202},{"type":12,"linkType":13,"id":14},{"sys":25204},{"id":21,"type":12,"linkType":22},{"sys":25206},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25208,"metaTitle":341,"metaDescription":342,"mainTitle":25209,"subtitle":360,"heroImage":25224,"ctaButton":383,"ctaLink":384},[340],{"data":25210,"content":25211,"nodeType":75},{},[25212,25218],{"data":25213,"content":25214,"nodeType":353},{},[25215],{"data":25216,"marks":25217,"value":352,"nodeType":83},{},[],{"data":25219,"content":25220,"nodeType":88},{},[25221],{"data":25222,"marks":25223,"value":226,"nodeType":83},{},[],{"metadata":25225,"sys":25228,"fields":25233},{"tags":25226,"concepts":25227},[],[],{"space":25229,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25231,"publishedVersion":63,"revision":45,"locale":29},{"sys":25230},{"type":12,"linkType":13,"id":14},{"sys":25232},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25234},{"url":375,"details":25235,"fileName":381,"contentType":382},{"size":377,"image":25236},{"width":379,"height":380},{"sys":25238,"fields":25241},{"id":25239,"createdAt":25240},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":25242,"slug":25243,"articleIntro":25242,"category":25244},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[25245],{"metadata":25246,"sys":25249,"fields":25256},{"tags":25247,"concepts":25248},[],[],{"space":25250,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25252,"publishedVersion":331,"revision":63,"contentType":25254,"locale":29},{"sys":25251},{"type":12,"linkType":13,"id":14},{"sys":25253},{"id":21,"type":12,"linkType":22},{"sys":25255},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25257,"metaTitle":341,"metaDescription":342,"mainTitle":25258,"subtitle":360,"heroImage":25273,"ctaButton":383,"ctaLink":384},[340],{"data":25259,"content":25260,"nodeType":75},{},[25261,25267],{"data":25262,"content":25263,"nodeType":353},{},[25264],{"data":25265,"marks":25266,"value":352,"nodeType":83},{},[],{"data":25268,"content":25269,"nodeType":88},{},[25270],{"data":25271,"marks":25272,"value":226,"nodeType":83},{},[],{"metadata":25274,"sys":25277,"fields":25282},{"tags":25275,"concepts":25276},[],[],{"space":25278,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25280,"publishedVersion":63,"revision":45,"locale":29},{"sys":25279},{"type":12,"linkType":13,"id":14},{"sys":25281},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25283},{"url":375,"details":25284,"fileName":381,"contentType":382},{"size":377,"image":25285},{"width":379,"height":380},{"sys":25287,"fields":25290},{"id":25288,"createdAt":25289},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":25291,"slug":25292,"articleIntro":25293,"category":25294},"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.",[25295],{"metadata":25296,"sys":25299,"fields":25306},{"tags":25297,"concepts":25298},[],[],{"space":25300,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25302,"publishedVersion":331,"revision":63,"contentType":25304,"locale":29},{"sys":25301},{"type":12,"linkType":13,"id":14},{"sys":25303},{"id":21,"type":12,"linkType":22},{"sys":25305},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25307,"metaTitle":341,"metaDescription":342,"mainTitle":25308,"subtitle":360,"heroImage":25323,"ctaButton":383,"ctaLink":384},[340],{"data":25309,"content":25310,"nodeType":75},{},[25311,25317],{"data":25312,"content":25313,"nodeType":353},{},[25314],{"data":25315,"marks":25316,"value":352,"nodeType":83},{},[],{"data":25318,"content":25319,"nodeType":88},{},[25320],{"data":25321,"marks":25322,"value":226,"nodeType":83},{},[],{"metadata":25324,"sys":25327,"fields":25332},{"tags":25325,"concepts":25326},[],[],{"space":25328,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25330,"publishedVersion":63,"revision":45,"locale":29},{"sys":25329},{"type":12,"linkType":13,"id":14},{"sys":25331},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25333},{"url":375,"details":25334,"fileName":381,"contentType":382},{"size":377,"image":25335},{"width":379,"height":380},{"sys":25337,"fields":25340},{"id":25338,"createdAt":25339},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":25341,"slug":25342,"articleIntro":25341,"category":25343},"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",[25344],{"metadata":25345,"sys":25348,"fields":25355},{"tags":25346,"concepts":25347},[],[],{"space":25349,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25351,"publishedVersion":331,"revision":63,"contentType":25353,"locale":29},{"sys":25350},{"type":12,"linkType":13,"id":14},{"sys":25352},{"id":21,"type":12,"linkType":22},{"sys":25354},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25356,"metaTitle":341,"metaDescription":342,"mainTitle":25357,"subtitle":360,"heroImage":25372,"ctaButton":383,"ctaLink":384},[340],{"data":25358,"content":25359,"nodeType":75},{},[25360,25366],{"data":25361,"content":25362,"nodeType":353},{},[25363],{"data":25364,"marks":25365,"value":352,"nodeType":83},{},[],{"data":25367,"content":25368,"nodeType":88},{},[25369],{"data":25370,"marks":25371,"value":226,"nodeType":83},{},[],{"metadata":25373,"sys":25376,"fields":25381},{"tags":25374,"concepts":25375},[],[],{"space":25377,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25379,"publishedVersion":63,"revision":45,"locale":29},{"sys":25378},{"type":12,"linkType":13,"id":14},{"sys":25380},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25382},{"url":375,"details":25383,"fileName":381,"contentType":382},{"size":377,"image":25384},{"width":379,"height":380},{"sys":25386,"fields":25389},{"id":25387,"createdAt":25388},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":25390,"slug":25391,"articleIntro":25390,"category":25392},"Compte 502 - Actions propres","compte-502-actions-propres",[25393],{"metadata":25394,"sys":25397,"fields":25404},{"tags":25395,"concepts":25396},[],[],{"space":25398,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25400,"publishedVersion":331,"revision":63,"contentType":25402,"locale":29},{"sys":25399},{"type":12,"linkType":13,"id":14},{"sys":25401},{"id":21,"type":12,"linkType":22},{"sys":25403},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25405,"metaTitle":341,"metaDescription":342,"mainTitle":25406,"subtitle":360,"heroImage":25421,"ctaButton":383,"ctaLink":384},[340],{"data":25407,"content":25408,"nodeType":75},{},[25409,25415],{"data":25410,"content":25411,"nodeType":353},{},[25412],{"data":25413,"marks":25414,"value":352,"nodeType":83},{},[],{"data":25416,"content":25417,"nodeType":88},{},[25418],{"data":25419,"marks":25420,"value":226,"nodeType":83},{},[],{"metadata":25422,"sys":25425,"fields":25430},{"tags":25423,"concepts":25424},[],[],{"space":25426,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25428,"publishedVersion":63,"revision":45,"locale":29},{"sys":25427},{"type":12,"linkType":13,"id":14},{"sys":25429},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25431},{"url":375,"details":25432,"fileName":381,"contentType":382},{"size":377,"image":25433},{"width":379,"height":380},{"sys":25435,"fields":25438},{"id":25436,"createdAt":25437},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":25439,"slug":25440,"articleIntro":25439,"category":25441},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[25442],{"metadata":25443,"sys":25446,"fields":25453},{"tags":25444,"concepts":25445},[],[],{"space":25447,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25449,"publishedVersion":331,"revision":63,"contentType":25451,"locale":29},{"sys":25448},{"type":12,"linkType":13,"id":14},{"sys":25450},{"id":21,"type":12,"linkType":22},{"sys":25452},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25454,"metaTitle":341,"metaDescription":342,"mainTitle":25455,"subtitle":360,"heroImage":25470,"ctaButton":383,"ctaLink":384},[340],{"data":25456,"content":25457,"nodeType":75},{},[25458,25464],{"data":25459,"content":25460,"nodeType":353},{},[25461],{"data":25462,"marks":25463,"value":352,"nodeType":83},{},[],{"data":25465,"content":25466,"nodeType":88},{},[25467],{"data":25468,"marks":25469,"value":226,"nodeType":83},{},[],{"metadata":25471,"sys":25474,"fields":25479},{"tags":25472,"concepts":25473},[],[],{"space":25475,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25477,"publishedVersion":63,"revision":45,"locale":29},{"sys":25476},{"type":12,"linkType":13,"id":14},{"sys":25478},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25480},{"url":375,"details":25481,"fileName":381,"contentType":382},{"size":377,"image":25482},{"width":379,"height":380},{"sys":25484,"fields":25487},{"id":25485,"createdAt":25486},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":25488,"slug":25489,"articleIntro":25488,"category":25490},"4886 - Charges","compte-4886-charges",[25491],{"metadata":25492,"sys":25495,"fields":25502},{"tags":25493,"concepts":25494},[],[],{"space":25496,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25498,"publishedVersion":331,"revision":63,"contentType":25500,"locale":29},{"sys":25497},{"type":12,"linkType":13,"id":14},{"sys":25499},{"id":21,"type":12,"linkType":22},{"sys":25501},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25503,"metaTitle":341,"metaDescription":342,"mainTitle":25504,"subtitle":360,"heroImage":25519,"ctaButton":383,"ctaLink":384},[340],{"data":25505,"content":25506,"nodeType":75},{},[25507,25513],{"data":25508,"content":25509,"nodeType":353},{},[25510],{"data":25511,"marks":25512,"value":352,"nodeType":83},{},[],{"data":25514,"content":25515,"nodeType":88},{},[25516],{"data":25517,"marks":25518,"value":226,"nodeType":83},{},[],{"metadata":25520,"sys":25523,"fields":25528},{"tags":25521,"concepts":25522},[],[],{"space":25524,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25526,"publishedVersion":63,"revision":45,"locale":29},{"sys":25525},{"type":12,"linkType":13,"id":14},{"sys":25527},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25529},{"url":375,"details":25530,"fileName":381,"contentType":382},{"size":377,"image":25531},{"width":379,"height":380},{"sys":25533,"fields":25536},{"id":25534,"createdAt":25535},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":25537,"slug":25538,"articleIntro":25537,"category":25539},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[25540],{"metadata":25541,"sys":25544,"fields":25551},{"tags":25542,"concepts":25543},[],[],{"space":25545,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25547,"publishedVersion":331,"revision":63,"contentType":25549,"locale":29},{"sys":25546},{"type":12,"linkType":13,"id":14},{"sys":25548},{"id":21,"type":12,"linkType":22},{"sys":25550},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25552,"metaTitle":341,"metaDescription":342,"mainTitle":25553,"subtitle":360,"heroImage":25568,"ctaButton":383,"ctaLink":384},[340],{"data":25554,"content":25555,"nodeType":75},{},[25556,25562],{"data":25557,"content":25558,"nodeType":353},{},[25559],{"data":25560,"marks":25561,"value":352,"nodeType":83},{},[],{"data":25563,"content":25564,"nodeType":88},{},[25565],{"data":25566,"marks":25567,"value":226,"nodeType":83},{},[],{"metadata":25569,"sys":25572,"fields":25577},{"tags":25570,"concepts":25571},[],[],{"space":25573,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25575,"publishedVersion":63,"revision":45,"locale":29},{"sys":25574},{"type":12,"linkType":13,"id":14},{"sys":25576},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25578},{"url":375,"details":25579,"fileName":381,"contentType":382},{"size":377,"image":25580},{"width":379,"height":380},{"sys":25582,"fields":25585},{"id":25583,"createdAt":25584},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":25586,"slug":25587,"articleIntro":25586,"category":25588},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[25589],{"metadata":25590,"sys":25593,"fields":25600},{"tags":25591,"concepts":25592},[],[],{"space":25594,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25596,"publishedVersion":331,"revision":63,"contentType":25598,"locale":29},{"sys":25595},{"type":12,"linkType":13,"id":14},{"sys":25597},{"id":21,"type":12,"linkType":22},{"sys":25599},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25601,"metaTitle":341,"metaDescription":342,"mainTitle":25602,"subtitle":360,"heroImage":25617,"ctaButton":383,"ctaLink":384},[340],{"data":25603,"content":25604,"nodeType":75},{},[25605,25611],{"data":25606,"content":25607,"nodeType":353},{},[25608],{"data":25609,"marks":25610,"value":352,"nodeType":83},{},[],{"data":25612,"content":25613,"nodeType":88},{},[25614],{"data":25615,"marks":25616,"value":226,"nodeType":83},{},[],{"metadata":25618,"sys":25621,"fields":25626},{"tags":25619,"concepts":25620},[],[],{"space":25622,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25624,"publishedVersion":63,"revision":45,"locale":29},{"sys":25623},{"type":12,"linkType":13,"id":14},{"sys":25625},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25627},{"url":375,"details":25628,"fileName":381,"contentType":382},{"size":377,"image":25629},{"width":379,"height":380},{"sys":25631,"fields":25634},{"id":25632,"createdAt":25633},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":25635,"slug":25636,"articleIntro":25635,"category":25637},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[25638],{"metadata":25639,"sys":25642,"fields":25649},{"tags":25640,"concepts":25641},[],[],{"space":25643,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25645,"publishedVersion":331,"revision":63,"contentType":25647,"locale":29},{"sys":25644},{"type":12,"linkType":13,"id":14},{"sys":25646},{"id":21,"type":12,"linkType":22},{"sys":25648},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25650,"metaTitle":341,"metaDescription":342,"mainTitle":25651,"subtitle":360,"heroImage":25666,"ctaButton":383,"ctaLink":384},[340],{"data":25652,"content":25653,"nodeType":75},{},[25654,25660],{"data":25655,"content":25656,"nodeType":353},{},[25657],{"data":25658,"marks":25659,"value":352,"nodeType":83},{},[],{"data":25661,"content":25662,"nodeType":88},{},[25663],{"data":25664,"marks":25665,"value":226,"nodeType":83},{},[],{"metadata":25667,"sys":25670,"fields":25675},{"tags":25668,"concepts":25669},[],[],{"space":25671,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25673,"publishedVersion":63,"revision":45,"locale":29},{"sys":25672},{"type":12,"linkType":13,"id":14},{"sys":25674},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25676},{"url":375,"details":25677,"fileName":381,"contentType":382},{"size":377,"image":25678},{"width":379,"height":380},{"sys":25680,"fields":25683},{"id":25681,"createdAt":25682},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":25684,"slug":25685,"articleIntro":25684,"category":25686},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[25687],{"metadata":25688,"sys":25691,"fields":25698},{"tags":25689,"concepts":25690},[],[],{"space":25692,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25694,"publishedVersion":331,"revision":63,"contentType":25696,"locale":29},{"sys":25693},{"type":12,"linkType":13,"id":14},{"sys":25695},{"id":21,"type":12,"linkType":22},{"sys":25697},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25699,"metaTitle":341,"metaDescription":342,"mainTitle":25700,"subtitle":360,"heroImage":25715,"ctaButton":383,"ctaLink":384},[340],{"data":25701,"content":25702,"nodeType":75},{},[25703,25709],{"data":25704,"content":25705,"nodeType":353},{},[25706],{"data":25707,"marks":25708,"value":352,"nodeType":83},{},[],{"data":25710,"content":25711,"nodeType":88},{},[25712],{"data":25713,"marks":25714,"value":226,"nodeType":83},{},[],{"metadata":25716,"sys":25719,"fields":25724},{"tags":25717,"concepts":25718},[],[],{"space":25720,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25722,"publishedVersion":63,"revision":45,"locale":29},{"sys":25721},{"type":12,"linkType":13,"id":14},{"sys":25723},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25725},{"url":375,"details":25726,"fileName":381,"contentType":382},{"size":377,"image":25727},{"width":379,"height":380},{"sys":25729,"fields":25732},{"id":25730,"createdAt":25731},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":25733,"slug":25734,"articleIntro":25733,"category":25735},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[25736],{"metadata":25737,"sys":25740,"fields":25747},{"tags":25738,"concepts":25739},[],[],{"space":25741,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25743,"publishedVersion":331,"revision":63,"contentType":25745,"locale":29},{"sys":25742},{"type":12,"linkType":13,"id":14},{"sys":25744},{"id":21,"type":12,"linkType":22},{"sys":25746},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25748,"metaTitle":341,"metaDescription":342,"mainTitle":25749,"subtitle":360,"heroImage":25764,"ctaButton":383,"ctaLink":384},[340],{"data":25750,"content":25751,"nodeType":75},{},[25752,25758],{"data":25753,"content":25754,"nodeType":353},{},[25755],{"data":25756,"marks":25757,"value":352,"nodeType":83},{},[],{"data":25759,"content":25760,"nodeType":88},{},[25761],{"data":25762,"marks":25763,"value":226,"nodeType":83},{},[],{"metadata":25765,"sys":25768,"fields":25773},{"tags":25766,"concepts":25767},[],[],{"space":25769,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25771,"publishedVersion":63,"revision":45,"locale":29},{"sys":25770},{"type":12,"linkType":13,"id":14},{"sys":25772},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25774},{"url":375,"details":25775,"fileName":381,"contentType":382},{"size":377,"image":25776},{"width":379,"height":380},{"sys":25778,"fields":25781},{"id":25779,"createdAt":25780},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25782,"slug":25783,"articleIntro":25782,"category":25784},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25785],{"metadata":25786,"sys":25789,"fields":25796},{"tags":25787,"concepts":25788},[],[],{"space":25790,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25792,"publishedVersion":331,"revision":63,"contentType":25794,"locale":29},{"sys":25791},{"type":12,"linkType":13,"id":14},{"sys":25793},{"id":21,"type":12,"linkType":22},{"sys":25795},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25797,"metaTitle":341,"metaDescription":342,"mainTitle":25798,"subtitle":360,"heroImage":25813,"ctaButton":383,"ctaLink":384},[340],{"data":25799,"content":25800,"nodeType":75},{},[25801,25807],{"data":25802,"content":25803,"nodeType":353},{},[25804],{"data":25805,"marks":25806,"value":352,"nodeType":83},{},[],{"data":25808,"content":25809,"nodeType":88},{},[25810],{"data":25811,"marks":25812,"value":226,"nodeType":83},{},[],{"metadata":25814,"sys":25817,"fields":25822},{"tags":25815,"concepts":25816},[],[],{"space":25818,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25820,"publishedVersion":63,"revision":45,"locale":29},{"sys":25819},{"type":12,"linkType":13,"id":14},{"sys":25821},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25823},{"url":375,"details":25824,"fileName":381,"contentType":382},{"size":377,"image":25825},{"width":379,"height":380},{"sys":25827,"fields":25830},{"id":25828,"createdAt":25829},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":25831,"slug":25832,"articleIntro":25831,"category":25833},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[25834],{"metadata":25835,"sys":25838,"fields":25845},{"tags":25836,"concepts":25837},[],[],{"space":25839,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25841,"publishedVersion":331,"revision":63,"contentType":25843,"locale":29},{"sys":25840},{"type":12,"linkType":13,"id":14},{"sys":25842},{"id":21,"type":12,"linkType":22},{"sys":25844},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25846,"metaTitle":341,"metaDescription":342,"mainTitle":25847,"subtitle":360,"heroImage":25862,"ctaButton":383,"ctaLink":384},[340],{"data":25848,"content":25849,"nodeType":75},{},[25850,25856],{"data":25851,"content":25852,"nodeType":353},{},[25853],{"data":25854,"marks":25855,"value":352,"nodeType":83},{},[],{"data":25857,"content":25858,"nodeType":88},{},[25859],{"data":25860,"marks":25861,"value":226,"nodeType":83},{},[],{"metadata":25863,"sys":25866,"fields":25871},{"tags":25864,"concepts":25865},[],[],{"space":25867,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25869,"publishedVersion":63,"revision":45,"locale":29},{"sys":25868},{"type":12,"linkType":13,"id":14},{"sys":25870},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25872},{"url":375,"details":25873,"fileName":381,"contentType":382},{"size":377,"image":25874},{"width":379,"height":380},{"sys":25876,"fields":25879},{"id":25877,"createdAt":25878},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":25880,"slug":25881,"articleIntro":-1,"category":25882},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[25883],{"metadata":25884,"sys":25887,"fields":25894},{"tags":25885,"concepts":25886},[],[],{"space":25888,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25890,"publishedVersion":331,"revision":63,"contentType":25892,"locale":29},{"sys":25889},{"type":12,"linkType":13,"id":14},{"sys":25891},{"id":21,"type":12,"linkType":22},{"sys":25893},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25895,"metaTitle":341,"metaDescription":342,"mainTitle":25896,"subtitle":360,"heroImage":25911,"ctaButton":383,"ctaLink":384},[340],{"data":25897,"content":25898,"nodeType":75},{},[25899,25905],{"data":25900,"content":25901,"nodeType":353},{},[25902],{"data":25903,"marks":25904,"value":352,"nodeType":83},{},[],{"data":25906,"content":25907,"nodeType":88},{},[25908],{"data":25909,"marks":25910,"value":226,"nodeType":83},{},[],{"metadata":25912,"sys":25915,"fields":25920},{"tags":25913,"concepts":25914},[],[],{"space":25916,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25918,"publishedVersion":63,"revision":45,"locale":29},{"sys":25917},{"type":12,"linkType":13,"id":14},{"sys":25919},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25921},{"url":375,"details":25922,"fileName":381,"contentType":382},{"size":377,"image":25923},{"width":379,"height":380},{"sys":25925,"fields":25928},{"id":25926,"createdAt":25927},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25929,"slug":25930,"articleIntro":25929,"category":25931},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25932],{"metadata":25933,"sys":25936,"fields":25943},{"tags":25934,"concepts":25935},[],[],{"space":25937,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25939,"publishedVersion":331,"revision":63,"contentType":25941,"locale":29},{"sys":25938},{"type":12,"linkType":13,"id":14},{"sys":25940},{"id":21,"type":12,"linkType":22},{"sys":25942},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25944,"metaTitle":341,"metaDescription":342,"mainTitle":25945,"subtitle":360,"heroImage":25960,"ctaButton":383,"ctaLink":384},[340],{"data":25946,"content":25947,"nodeType":75},{},[25948,25954],{"data":25949,"content":25950,"nodeType":353},{},[25951],{"data":25952,"marks":25953,"value":352,"nodeType":83},{},[],{"data":25955,"content":25956,"nodeType":88},{},[25957],{"data":25958,"marks":25959,"value":226,"nodeType":83},{},[],{"metadata":25961,"sys":25964,"fields":25969},{"tags":25962,"concepts":25963},[],[],{"space":25965,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":25967,"publishedVersion":63,"revision":45,"locale":29},{"sys":25966},{"type":12,"linkType":13,"id":14},{"sys":25968},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":25970},{"url":375,"details":25971,"fileName":381,"contentType":382},{"size":377,"image":25972},{"width":379,"height":380},{"sys":25974,"fields":25977},{"id":25975,"createdAt":25976},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":25978,"slug":25979,"articleIntro":25978,"category":25980},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[25981],{"metadata":25982,"sys":25985,"fields":25992},{"tags":25983,"concepts":25984},[],[],{"space":25986,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25988,"publishedVersion":331,"revision":63,"contentType":25990,"locale":29},{"sys":25987},{"type":12,"linkType":13,"id":14},{"sys":25989},{"id":21,"type":12,"linkType":22},{"sys":25991},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25993,"metaTitle":341,"metaDescription":342,"mainTitle":25994,"subtitle":360,"heroImage":26009,"ctaButton":383,"ctaLink":384},[340],{"data":25995,"content":25996,"nodeType":75},{},[25997,26003],{"data":25998,"content":25999,"nodeType":353},{},[26000],{"data":26001,"marks":26002,"value":352,"nodeType":83},{},[],{"data":26004,"content":26005,"nodeType":88},{},[26006],{"data":26007,"marks":26008,"value":226,"nodeType":83},{},[],{"metadata":26010,"sys":26013,"fields":26018},{"tags":26011,"concepts":26012},[],[],{"space":26014,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26016,"publishedVersion":63,"revision":45,"locale":29},{"sys":26015},{"type":12,"linkType":13,"id":14},{"sys":26017},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26019},{"url":375,"details":26020,"fileName":381,"contentType":382},{"size":377,"image":26021},{"width":379,"height":380},{"sys":26023,"fields":26026},{"id":26024,"createdAt":26025},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":26027,"slug":26028,"articleIntro":-1,"category":26029},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[26030],{"metadata":26031,"sys":26034,"fields":26041},{"tags":26032,"concepts":26033},[],[],{"space":26035,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26037,"publishedVersion":331,"revision":63,"contentType":26039,"locale":29},{"sys":26036},{"type":12,"linkType":13,"id":14},{"sys":26038},{"id":21,"type":12,"linkType":22},{"sys":26040},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26042,"metaTitle":341,"metaDescription":342,"mainTitle":26043,"subtitle":360,"heroImage":26058,"ctaButton":383,"ctaLink":384},[340],{"data":26044,"content":26045,"nodeType":75},{},[26046,26052],{"data":26047,"content":26048,"nodeType":353},{},[26049],{"data":26050,"marks":26051,"value":352,"nodeType":83},{},[],{"data":26053,"content":26054,"nodeType":88},{},[26055],{"data":26056,"marks":26057,"value":226,"nodeType":83},{},[],{"metadata":26059,"sys":26062,"fields":26067},{"tags":26060,"concepts":26061},[],[],{"space":26063,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26065,"publishedVersion":63,"revision":45,"locale":29},{"sys":26064},{"type":12,"linkType":13,"id":14},{"sys":26066},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26068},{"url":375,"details":26069,"fileName":381,"contentType":382},{"size":377,"image":26070},{"width":379,"height":380},{"sys":26072,"fields":26075},{"id":26073,"createdAt":26074},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":26076,"slug":26077,"articleIntro":26076,"category":26078},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[26079],{"metadata":26080,"sys":26083,"fields":26090},{"tags":26081,"concepts":26082},[],[],{"space":26084,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26086,"publishedVersion":331,"revision":63,"contentType":26088,"locale":29},{"sys":26085},{"type":12,"linkType":13,"id":14},{"sys":26087},{"id":21,"type":12,"linkType":22},{"sys":26089},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26091,"metaTitle":341,"metaDescription":342,"mainTitle":26092,"subtitle":360,"heroImage":26107,"ctaButton":383,"ctaLink":384},[340],{"data":26093,"content":26094,"nodeType":75},{},[26095,26101],{"data":26096,"content":26097,"nodeType":353},{},[26098],{"data":26099,"marks":26100,"value":352,"nodeType":83},{},[],{"data":26102,"content":26103,"nodeType":88},{},[26104],{"data":26105,"marks":26106,"value":226,"nodeType":83},{},[],{"metadata":26108,"sys":26111,"fields":26116},{"tags":26109,"concepts":26110},[],[],{"space":26112,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26114,"publishedVersion":63,"revision":45,"locale":29},{"sys":26113},{"type":12,"linkType":13,"id":14},{"sys":26115},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26117},{"url":375,"details":26118,"fileName":381,"contentType":382},{"size":377,"image":26119},{"width":379,"height":380},{"sys":26121,"fields":26123},{"id":26122,"createdAt":17690},"6Cyiu2vRN9DinrNv9tFLZe",{"title":26124,"slug":26125,"articleIntro":26124,"category":26126},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[26127],{"metadata":26128,"sys":26131,"fields":26138},{"tags":26129,"concepts":26130},[],[],{"space":26132,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26134,"publishedVersion":331,"revision":63,"contentType":26136,"locale":29},{"sys":26133},{"type":12,"linkType":13,"id":14},{"sys":26135},{"id":21,"type":12,"linkType":22},{"sys":26137},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26139,"metaTitle":341,"metaDescription":342,"mainTitle":26140,"subtitle":360,"heroImage":26155,"ctaButton":383,"ctaLink":384},[340],{"data":26141,"content":26142,"nodeType":75},{},[26143,26149],{"data":26144,"content":26145,"nodeType":353},{},[26146],{"data":26147,"marks":26148,"value":352,"nodeType":83},{},[],{"data":26150,"content":26151,"nodeType":88},{},[26152],{"data":26153,"marks":26154,"value":226,"nodeType":83},{},[],{"metadata":26156,"sys":26159,"fields":26164},{"tags":26157,"concepts":26158},[],[],{"space":26160,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26162,"publishedVersion":63,"revision":45,"locale":29},{"sys":26161},{"type":12,"linkType":13,"id":14},{"sys":26163},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26165},{"url":375,"details":26166,"fileName":381,"contentType":382},{"size":377,"image":26167},{"width":379,"height":380},{"sys":26169,"fields":26172},{"id":26170,"createdAt":26171},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":26173,"slug":26174,"articleIntro":26173,"category":26175},"4551 - Principal","compte-4551-principal",[26176],{"metadata":26177,"sys":26180,"fields":26187},{"tags":26178,"concepts":26179},[],[],{"space":26181,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26183,"publishedVersion":331,"revision":63,"contentType":26185,"locale":29},{"sys":26182},{"type":12,"linkType":13,"id":14},{"sys":26184},{"id":21,"type":12,"linkType":22},{"sys":26186},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26188,"metaTitle":341,"metaDescription":342,"mainTitle":26189,"subtitle":360,"heroImage":26204,"ctaButton":383,"ctaLink":384},[340],{"data":26190,"content":26191,"nodeType":75},{},[26192,26198],{"data":26193,"content":26194,"nodeType":353},{},[26195],{"data":26196,"marks":26197,"value":352,"nodeType":83},{},[],{"data":26199,"content":26200,"nodeType":88},{},[26201],{"data":26202,"marks":26203,"value":226,"nodeType":83},{},[],{"metadata":26205,"sys":26208,"fields":26213},{"tags":26206,"concepts":26207},[],[],{"space":26209,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26211,"publishedVersion":63,"revision":45,"locale":29},{"sys":26210},{"type":12,"linkType":13,"id":14},{"sys":26212},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26214},{"url":375,"details":26215,"fileName":381,"contentType":382},{"size":377,"image":26216},{"width":379,"height":380},{"sys":26218,"fields":26221},{"id":26219,"createdAt":26220},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":26222,"slug":26223,"articleIntro":26222,"category":26224},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[26225],{"metadata":26226,"sys":26229,"fields":26236},{"tags":26227,"concepts":26228},[],[],{"space":26230,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26232,"publishedVersion":331,"revision":63,"contentType":26234,"locale":29},{"sys":26231},{"type":12,"linkType":13,"id":14},{"sys":26233},{"id":21,"type":12,"linkType":22},{"sys":26235},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26237,"metaTitle":341,"metaDescription":342,"mainTitle":26238,"subtitle":360,"heroImage":26253,"ctaButton":383,"ctaLink":384},[340],{"data":26239,"content":26240,"nodeType":75},{},[26241,26247],{"data":26242,"content":26243,"nodeType":353},{},[26244],{"data":26245,"marks":26246,"value":352,"nodeType":83},{},[],{"data":26248,"content":26249,"nodeType":88},{},[26250],{"data":26251,"marks":26252,"value":226,"nodeType":83},{},[],{"metadata":26254,"sys":26257,"fields":26262},{"tags":26255,"concepts":26256},[],[],{"space":26258,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26260,"publishedVersion":63,"revision":45,"locale":29},{"sys":26259},{"type":12,"linkType":13,"id":14},{"sys":26261},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26263},{"url":375,"details":26264,"fileName":381,"contentType":382},{"size":377,"image":26265},{"width":379,"height":380},{"sys":26267,"fields":26270},{"id":26268,"createdAt":26269},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":26271,"slug":26272,"articleIntro":26271,"category":26273},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[26274],{"metadata":26275,"sys":26278,"fields":26285},{"tags":26276,"concepts":26277},[],[],{"space":26279,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26281,"publishedVersion":331,"revision":63,"contentType":26283,"locale":29},{"sys":26280},{"type":12,"linkType":13,"id":14},{"sys":26282},{"id":21,"type":12,"linkType":22},{"sys":26284},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26286,"metaTitle":341,"metaDescription":342,"mainTitle":26287,"subtitle":360,"heroImage":26302,"ctaButton":383,"ctaLink":384},[340],{"data":26288,"content":26289,"nodeType":75},{},[26290,26296],{"data":26291,"content":26292,"nodeType":353},{},[26293],{"data":26294,"marks":26295,"value":352,"nodeType":83},{},[],{"data":26297,"content":26298,"nodeType":88},{},[26299],{"data":26300,"marks":26301,"value":226,"nodeType":83},{},[],{"metadata":26303,"sys":26306,"fields":26311},{"tags":26304,"concepts":26305},[],[],{"space":26307,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26309,"publishedVersion":63,"revision":45,"locale":29},{"sys":26308},{"type":12,"linkType":13,"id":14},{"sys":26310},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26312},{"url":375,"details":26313,"fileName":381,"contentType":382},{"size":377,"image":26314},{"width":379,"height":380},{"sys":26316,"fields":26319},{"id":26317,"createdAt":26318},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":26320,"slug":26321,"articleIntro":26320,"category":26322},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[26323],{"metadata":26324,"sys":26327,"fields":26334},{"tags":26325,"concepts":26326},[],[],{"space":26328,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26330,"publishedVersion":331,"revision":63,"contentType":26332,"locale":29},{"sys":26329},{"type":12,"linkType":13,"id":14},{"sys":26331},{"id":21,"type":12,"linkType":22},{"sys":26333},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26335,"metaTitle":341,"metaDescription":342,"mainTitle":26336,"subtitle":360,"heroImage":26351,"ctaButton":383,"ctaLink":384},[340],{"data":26337,"content":26338,"nodeType":75},{},[26339,26345],{"data":26340,"content":26341,"nodeType":353},{},[26342],{"data":26343,"marks":26344,"value":352,"nodeType":83},{},[],{"data":26346,"content":26347,"nodeType":88},{},[26348],{"data":26349,"marks":26350,"value":226,"nodeType":83},{},[],{"metadata":26352,"sys":26355,"fields":26360},{"tags":26353,"concepts":26354},[],[],{"space":26356,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26358,"publishedVersion":63,"revision":45,"locale":29},{"sys":26357},{"type":12,"linkType":13,"id":14},{"sys":26359},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26361},{"url":375,"details":26362,"fileName":381,"contentType":382},{"size":377,"image":26363},{"width":379,"height":380},{"sys":26365,"fields":26368},{"id":26366,"createdAt":26367},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":26369,"slug":26370,"articleIntro":-1,"category":26371},"Compte 705 - Études","compte-705-etudes",[26372],{"metadata":26373,"sys":26376,"fields":26383},{"tags":26374,"concepts":26375},[],[],{"space":26377,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26379,"publishedVersion":331,"revision":63,"contentType":26381,"locale":29},{"sys":26378},{"type":12,"linkType":13,"id":14},{"sys":26380},{"id":21,"type":12,"linkType":22},{"sys":26382},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26384,"metaTitle":341,"metaDescription":342,"mainTitle":26385,"subtitle":360,"heroImage":26400,"ctaButton":383,"ctaLink":384},[340],{"data":26386,"content":26387,"nodeType":75},{},[26388,26394],{"data":26389,"content":26390,"nodeType":353},{},[26391],{"data":26392,"marks":26393,"value":352,"nodeType":83},{},[],{"data":26395,"content":26396,"nodeType":88},{},[26397],{"data":26398,"marks":26399,"value":226,"nodeType":83},{},[],{"metadata":26401,"sys":26404,"fields":26409},{"tags":26402,"concepts":26403},[],[],{"space":26405,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26407,"publishedVersion":63,"revision":45,"locale":29},{"sys":26406},{"type":12,"linkType":13,"id":14},{"sys":26408},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26410},{"url":375,"details":26411,"fileName":381,"contentType":382},{"size":377,"image":26412},{"width":379,"height":380},{"sys":26414,"fields":26417},{"id":26415,"createdAt":26416},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":26418,"slug":26419,"articleIntro":26418,"category":26420},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[26421],{"metadata":26422,"sys":26425,"fields":26432},{"tags":26423,"concepts":26424},[],[],{"space":26426,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26428,"publishedVersion":331,"revision":63,"contentType":26430,"locale":29},{"sys":26427},{"type":12,"linkType":13,"id":14},{"sys":26429},{"id":21,"type":12,"linkType":22},{"sys":26431},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26433,"metaTitle":341,"metaDescription":342,"mainTitle":26434,"subtitle":360,"heroImage":26449,"ctaButton":383,"ctaLink":384},[340],{"data":26435,"content":26436,"nodeType":75},{},[26437,26443],{"data":26438,"content":26439,"nodeType":353},{},[26440],{"data":26441,"marks":26442,"value":352,"nodeType":83},{},[],{"data":26444,"content":26445,"nodeType":88},{},[26446],{"data":26447,"marks":26448,"value":226,"nodeType":83},{},[],{"metadata":26450,"sys":26453,"fields":26458},{"tags":26451,"concepts":26452},[],[],{"space":26454,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26456,"publishedVersion":63,"revision":45,"locale":29},{"sys":26455},{"type":12,"linkType":13,"id":14},{"sys":26457},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26459},{"url":375,"details":26460,"fileName":381,"contentType":382},{"size":377,"image":26461},{"width":379,"height":380},{"sys":26463,"fields":26466},{"id":26464,"createdAt":26465},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":26467,"slug":26468,"articleIntro":26467,"category":26469},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[26470],{"metadata":26471,"sys":26474,"fields":26481},{"tags":26472,"concepts":26473},[],[],{"space":26475,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26477,"publishedVersion":331,"revision":63,"contentType":26479,"locale":29},{"sys":26476},{"type":12,"linkType":13,"id":14},{"sys":26478},{"id":21,"type":12,"linkType":22},{"sys":26480},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26482,"metaTitle":341,"metaDescription":342,"mainTitle":26483,"subtitle":360,"heroImage":26498,"ctaButton":383,"ctaLink":384},[340],{"data":26484,"content":26485,"nodeType":75},{},[26486,26492],{"data":26487,"content":26488,"nodeType":353},{},[26489],{"data":26490,"marks":26491,"value":352,"nodeType":83},{},[],{"data":26493,"content":26494,"nodeType":88},{},[26495],{"data":26496,"marks":26497,"value":226,"nodeType":83},{},[],{"metadata":26499,"sys":26502,"fields":26507},{"tags":26500,"concepts":26501},[],[],{"space":26503,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26505,"publishedVersion":63,"revision":45,"locale":29},{"sys":26504},{"type":12,"linkType":13,"id":14},{"sys":26506},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26508},{"url":375,"details":26509,"fileName":381,"contentType":382},{"size":377,"image":26510},{"width":379,"height":380},{"sys":26512,"fields":26515},{"id":26513,"createdAt":26514},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":26516,"slug":26517,"articleIntro":26516,"category":26518},"6471 - Prestations directes","compte-6471-prestations-directes",[26519],{"metadata":26520,"sys":26523,"fields":26530},{"tags":26521,"concepts":26522},[],[],{"space":26524,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26526,"publishedVersion":331,"revision":63,"contentType":26528,"locale":29},{"sys":26525},{"type":12,"linkType":13,"id":14},{"sys":26527},{"id":21,"type":12,"linkType":22},{"sys":26529},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26531,"metaTitle":341,"metaDescription":342,"mainTitle":26532,"subtitle":360,"heroImage":26547,"ctaButton":383,"ctaLink":384},[340],{"data":26533,"content":26534,"nodeType":75},{},[26535,26541],{"data":26536,"content":26537,"nodeType":353},{},[26538],{"data":26539,"marks":26540,"value":352,"nodeType":83},{},[],{"data":26542,"content":26543,"nodeType":88},{},[26544],{"data":26545,"marks":26546,"value":226,"nodeType":83},{},[],{"metadata":26548,"sys":26551,"fields":26556},{"tags":26549,"concepts":26550},[],[],{"space":26552,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26554,"publishedVersion":63,"revision":45,"locale":29},{"sys":26553},{"type":12,"linkType":13,"id":14},{"sys":26555},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26557},{"url":375,"details":26558,"fileName":381,"contentType":382},{"size":377,"image":26559},{"width":379,"height":380},{"sys":26561,"fields":26564},{"id":26562,"createdAt":26563},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":26565,"slug":26566,"articleIntro":26565,"category":26567},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[26568],{"metadata":26569,"sys":26572,"fields":26579},{"tags":26570,"concepts":26571},[],[],{"space":26573,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26575,"publishedVersion":331,"revision":63,"contentType":26577,"locale":29},{"sys":26574},{"type":12,"linkType":13,"id":14},{"sys":26576},{"id":21,"type":12,"linkType":22},{"sys":26578},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26580,"metaTitle":341,"metaDescription":342,"mainTitle":26581,"subtitle":360,"heroImage":26596,"ctaButton":383,"ctaLink":384},[340],{"data":26582,"content":26583,"nodeType":75},{},[26584,26590],{"data":26585,"content":26586,"nodeType":353},{},[26587],{"data":26588,"marks":26589,"value":352,"nodeType":83},{},[],{"data":26591,"content":26592,"nodeType":88},{},[26593],{"data":26594,"marks":26595,"value":226,"nodeType":83},{},[],{"metadata":26597,"sys":26600,"fields":26605},{"tags":26598,"concepts":26599},[],[],{"space":26601,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26603,"publishedVersion":63,"revision":45,"locale":29},{"sys":26602},{"type":12,"linkType":13,"id":14},{"sys":26604},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26606},{"url":375,"details":26607,"fileName":381,"contentType":382},{"size":377,"image":26608},{"width":379,"height":380},{"sys":26610,"fields":26613},{"id":26611,"createdAt":26612},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":26614,"slug":26615,"articleIntro":26616,"category":26617},"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.",[26618],{"metadata":26619,"sys":26622,"fields":26629},{"tags":26620,"concepts":26621},[],[],{"space":26623,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26625,"publishedVersion":331,"revision":63,"contentType":26627,"locale":29},{"sys":26624},{"type":12,"linkType":13,"id":14},{"sys":26626},{"id":21,"type":12,"linkType":22},{"sys":26628},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26630,"metaTitle":341,"metaDescription":342,"mainTitle":26631,"subtitle":360,"heroImage":26646,"ctaButton":383,"ctaLink":384},[340],{"data":26632,"content":26633,"nodeType":75},{},[26634,26640],{"data":26635,"content":26636,"nodeType":353},{},[26637],{"data":26638,"marks":26639,"value":352,"nodeType":83},{},[],{"data":26641,"content":26642,"nodeType":88},{},[26643],{"data":26644,"marks":26645,"value":226,"nodeType":83},{},[],{"metadata":26647,"sys":26650,"fields":26655},{"tags":26648,"concepts":26649},[],[],{"space":26651,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26653,"publishedVersion":63,"revision":45,"locale":29},{"sys":26652},{"type":12,"linkType":13,"id":14},{"sys":26654},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26656},{"url":375,"details":26657,"fileName":381,"contentType":382},{"size":377,"image":26658},{"width":379,"height":380},{"sys":26660,"fields":26663},{"id":26661,"createdAt":26662},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":26664,"slug":26665,"articleIntro":26664,"category":26666},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[26667],{"metadata":26668,"sys":26671,"fields":26678},{"tags":26669,"concepts":26670},[],[],{"space":26672,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26674,"publishedVersion":331,"revision":63,"contentType":26676,"locale":29},{"sys":26673},{"type":12,"linkType":13,"id":14},{"sys":26675},{"id":21,"type":12,"linkType":22},{"sys":26677},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26679,"metaTitle":341,"metaDescription":342,"mainTitle":26680,"subtitle":360,"heroImage":26695,"ctaButton":383,"ctaLink":384},[340],{"data":26681,"content":26682,"nodeType":75},{},[26683,26689],{"data":26684,"content":26685,"nodeType":353},{},[26686],{"data":26687,"marks":26688,"value":352,"nodeType":83},{},[],{"data":26690,"content":26691,"nodeType":88},{},[26692],{"data":26693,"marks":26694,"value":226,"nodeType":83},{},[],{"metadata":26696,"sys":26699,"fields":26704},{"tags":26697,"concepts":26698},[],[],{"space":26700,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26702,"publishedVersion":63,"revision":45,"locale":29},{"sys":26701},{"type":12,"linkType":13,"id":14},{"sys":26703},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26705},{"url":375,"details":26706,"fileName":381,"contentType":382},{"size":377,"image":26707},{"width":379,"height":380},{"sys":26709,"fields":26712},{"id":26710,"createdAt":26711},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":26713,"slug":26714,"articleIntro":26715,"category":26716},"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.",[26717],{"metadata":26718,"sys":26721,"fields":26728},{"tags":26719,"concepts":26720},[],[],{"space":26722,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26724,"publishedVersion":331,"revision":63,"contentType":26726,"locale":29},{"sys":26723},{"type":12,"linkType":13,"id":14},{"sys":26725},{"id":21,"type":12,"linkType":22},{"sys":26727},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26729,"metaTitle":341,"metaDescription":342,"mainTitle":26730,"subtitle":360,"heroImage":26745,"ctaButton":383,"ctaLink":384},[340],{"data":26731,"content":26732,"nodeType":75},{},[26733,26739],{"data":26734,"content":26735,"nodeType":353},{},[26736],{"data":26737,"marks":26738,"value":352,"nodeType":83},{},[],{"data":26740,"content":26741,"nodeType":88},{},[26742],{"data":26743,"marks":26744,"value":226,"nodeType":83},{},[],{"metadata":26746,"sys":26749,"fields":26754},{"tags":26747,"concepts":26748},[],[],{"space":26750,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26752,"publishedVersion":63,"revision":45,"locale":29},{"sys":26751},{"type":12,"linkType":13,"id":14},{"sys":26753},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26755},{"url":375,"details":26756,"fileName":381,"contentType":382},{"size":377,"image":26757},{"width":379,"height":380},{"sys":26759,"fields":26762},{"id":26760,"createdAt":26761},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":26763,"slug":26764,"articleIntro":26763,"category":26765},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[26766],{"metadata":26767,"sys":26770,"fields":26777},{"tags":26768,"concepts":26769},[],[],{"space":26771,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26773,"publishedVersion":331,"revision":63,"contentType":26775,"locale":29},{"sys":26772},{"type":12,"linkType":13,"id":14},{"sys":26774},{"id":21,"type":12,"linkType":22},{"sys":26776},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26778,"metaTitle":341,"metaDescription":342,"mainTitle":26779,"subtitle":360,"heroImage":26794,"ctaButton":383,"ctaLink":384},[340],{"data":26780,"content":26781,"nodeType":75},{},[26782,26788],{"data":26783,"content":26784,"nodeType":353},{},[26785],{"data":26786,"marks":26787,"value":352,"nodeType":83},{},[],{"data":26789,"content":26790,"nodeType":88},{},[26791],{"data":26792,"marks":26793,"value":226,"nodeType":83},{},[],{"metadata":26795,"sys":26798,"fields":26803},{"tags":26796,"concepts":26797},[],[],{"space":26799,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26801,"publishedVersion":63,"revision":45,"locale":29},{"sys":26800},{"type":12,"linkType":13,"id":14},{"sys":26802},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26804},{"url":375,"details":26805,"fileName":381,"contentType":382},{"size":377,"image":26806},{"width":379,"height":380},{"sys":26808,"fields":26811},{"id":26809,"createdAt":26810},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":26812,"slug":26813,"articleIntro":26812,"category":26814},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[26815],{"metadata":26816,"sys":26819,"fields":26826},{"tags":26817,"concepts":26818},[],[],{"space":26820,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26822,"publishedVersion":331,"revision":63,"contentType":26824,"locale":29},{"sys":26821},{"type":12,"linkType":13,"id":14},{"sys":26823},{"id":21,"type":12,"linkType":22},{"sys":26825},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26827,"metaTitle":341,"metaDescription":342,"mainTitle":26828,"subtitle":360,"heroImage":26843,"ctaButton":383,"ctaLink":384},[340],{"data":26829,"content":26830,"nodeType":75},{},[26831,26837],{"data":26832,"content":26833,"nodeType":353},{},[26834],{"data":26835,"marks":26836,"value":352,"nodeType":83},{},[],{"data":26838,"content":26839,"nodeType":88},{},[26840],{"data":26841,"marks":26842,"value":226,"nodeType":83},{},[],{"metadata":26844,"sys":26847,"fields":26852},{"tags":26845,"concepts":26846},[],[],{"space":26848,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26850,"publishedVersion":63,"revision":45,"locale":29},{"sys":26849},{"type":12,"linkType":13,"id":14},{"sys":26851},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26853},{"url":375,"details":26854,"fileName":381,"contentType":382},{"size":377,"image":26855},{"width":379,"height":380},{"sys":26857,"fields":26860},{"id":26858,"createdAt":26859},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":26861,"slug":26862,"articleIntro":26861,"category":26863},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[26864],{"metadata":26865,"sys":26868,"fields":26875},{"tags":26866,"concepts":26867},[],[],{"space":26869,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26871,"publishedVersion":331,"revision":63,"contentType":26873,"locale":29},{"sys":26870},{"type":12,"linkType":13,"id":14},{"sys":26872},{"id":21,"type":12,"linkType":22},{"sys":26874},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26876,"metaTitle":341,"metaDescription":342,"mainTitle":26877,"subtitle":360,"heroImage":26892,"ctaButton":383,"ctaLink":384},[340],{"data":26878,"content":26879,"nodeType":75},{},[26880,26886],{"data":26881,"content":26882,"nodeType":353},{},[26883],{"data":26884,"marks":26885,"value":352,"nodeType":83},{},[],{"data":26887,"content":26888,"nodeType":88},{},[26889],{"data":26890,"marks":26891,"value":226,"nodeType":83},{},[],{"metadata":26893,"sys":26896,"fields":26901},{"tags":26894,"concepts":26895},[],[],{"space":26897,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26899,"publishedVersion":63,"revision":45,"locale":29},{"sys":26898},{"type":12,"linkType":13,"id":14},{"sys":26900},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26902},{"url":375,"details":26903,"fileName":381,"contentType":382},{"size":377,"image":26904},{"width":379,"height":380},{"sys":26906,"fields":26909},{"id":26907,"createdAt":26908},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":26910,"slug":26911,"articleIntro":26910,"category":26912},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[26913],{"metadata":26914,"sys":26917,"fields":26924},{"tags":26915,"concepts":26916},[],[],{"space":26918,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26920,"publishedVersion":331,"revision":63,"contentType":26922,"locale":29},{"sys":26919},{"type":12,"linkType":13,"id":14},{"sys":26921},{"id":21,"type":12,"linkType":22},{"sys":26923},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26925,"metaTitle":341,"metaDescription":342,"mainTitle":26926,"subtitle":360,"heroImage":26941,"ctaButton":383,"ctaLink":384},[340],{"data":26927,"content":26928,"nodeType":75},{},[26929,26935],{"data":26930,"content":26931,"nodeType":353},{},[26932],{"data":26933,"marks":26934,"value":352,"nodeType":83},{},[],{"data":26936,"content":26937,"nodeType":88},{},[26938],{"data":26939,"marks":26940,"value":226,"nodeType":83},{},[],{"metadata":26942,"sys":26945,"fields":26950},{"tags":26943,"concepts":26944},[],[],{"space":26946,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26948,"publishedVersion":63,"revision":45,"locale":29},{"sys":26947},{"type":12,"linkType":13,"id":14},{"sys":26949},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":26951},{"url":375,"details":26952,"fileName":381,"contentType":382},{"size":377,"image":26953},{"width":379,"height":380},{"sys":26955,"fields":26958},{"id":26956,"createdAt":26957},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":26959,"slug":26960,"articleIntro":-1,"category":26961},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[26962],{"metadata":26963,"sys":26966,"fields":26973},{"tags":26964,"concepts":26965},[],[],{"space":26967,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26969,"publishedVersion":331,"revision":63,"contentType":26971,"locale":29},{"sys":26968},{"type":12,"linkType":13,"id":14},{"sys":26970},{"id":21,"type":12,"linkType":22},{"sys":26972},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26974,"metaTitle":341,"metaDescription":342,"mainTitle":26975,"subtitle":360,"heroImage":26990,"ctaButton":383,"ctaLink":384},[340],{"data":26976,"content":26977,"nodeType":75},{},[26978,26984],{"data":26979,"content":26980,"nodeType":353},{},[26981],{"data":26982,"marks":26983,"value":352,"nodeType":83},{},[],{"data":26985,"content":26986,"nodeType":88},{},[26987],{"data":26988,"marks":26989,"value":226,"nodeType":83},{},[],{"metadata":26991,"sys":26994,"fields":26999},{"tags":26992,"concepts":26993},[],[],{"space":26995,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":26997,"publishedVersion":63,"revision":45,"locale":29},{"sys":26996},{"type":12,"linkType":13,"id":14},{"sys":26998},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27000},{"url":375,"details":27001,"fileName":381,"contentType":382},{"size":377,"image":27002},{"width":379,"height":380},{"sys":27004,"fields":27007},{"id":27005,"createdAt":27006},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":27008,"slug":27009,"articleIntro":-1,"category":27010},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[27011],{"metadata":27012,"sys":27015,"fields":27022},{"tags":27013,"concepts":27014},[],[],{"space":27016,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27018,"publishedVersion":331,"revision":63,"contentType":27020,"locale":29},{"sys":27017},{"type":12,"linkType":13,"id":14},{"sys":27019},{"id":21,"type":12,"linkType":22},{"sys":27021},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27023,"metaTitle":341,"metaDescription":342,"mainTitle":27024,"subtitle":360,"heroImage":27039,"ctaButton":383,"ctaLink":384},[340],{"data":27025,"content":27026,"nodeType":75},{},[27027,27033],{"data":27028,"content":27029,"nodeType":353},{},[27030],{"data":27031,"marks":27032,"value":352,"nodeType":83},{},[],{"data":27034,"content":27035,"nodeType":88},{},[27036],{"data":27037,"marks":27038,"value":226,"nodeType":83},{},[],{"metadata":27040,"sys":27043,"fields":27048},{"tags":27041,"concepts":27042},[],[],{"space":27044,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27046,"publishedVersion":63,"revision":45,"locale":29},{"sys":27045},{"type":12,"linkType":13,"id":14},{"sys":27047},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27049},{"url":375,"details":27050,"fileName":381,"contentType":382},{"size":377,"image":27051},{"width":379,"height":380},{"sys":27053,"fields":27056},{"id":27054,"createdAt":27055},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":27057,"slug":27058,"articleIntro":27057,"category":27059},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[27060],{"metadata":27061,"sys":27064,"fields":27071},{"tags":27062,"concepts":27063},[],[],{"space":27065,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27067,"publishedVersion":331,"revision":63,"contentType":27069,"locale":29},{"sys":27066},{"type":12,"linkType":13,"id":14},{"sys":27068},{"id":21,"type":12,"linkType":22},{"sys":27070},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27072,"metaTitle":341,"metaDescription":342,"mainTitle":27073,"subtitle":360,"heroImage":27088,"ctaButton":383,"ctaLink":384},[340],{"data":27074,"content":27075,"nodeType":75},{},[27076,27082],{"data":27077,"content":27078,"nodeType":353},{},[27079],{"data":27080,"marks":27081,"value":352,"nodeType":83},{},[],{"data":27083,"content":27084,"nodeType":88},{},[27085],{"data":27086,"marks":27087,"value":226,"nodeType":83},{},[],{"metadata":27089,"sys":27092,"fields":27097},{"tags":27090,"concepts":27091},[],[],{"space":27093,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27095,"publishedVersion":63,"revision":45,"locale":29},{"sys":27094},{"type":12,"linkType":13,"id":14},{"sys":27096},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27098},{"url":375,"details":27099,"fileName":381,"contentType":382},{"size":377,"image":27100},{"width":379,"height":380},{"sys":27102,"fields":27105},{"id":27103,"createdAt":27104},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":27106,"slug":27107,"articleIntro":27106,"category":27108},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[27109],{"metadata":27110,"sys":27113,"fields":27120},{"tags":27111,"concepts":27112},[],[],{"space":27114,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27116,"publishedVersion":331,"revision":63,"contentType":27118,"locale":29},{"sys":27115},{"type":12,"linkType":13,"id":14},{"sys":27117},{"id":21,"type":12,"linkType":22},{"sys":27119},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27121,"metaTitle":341,"metaDescription":342,"mainTitle":27122,"subtitle":360,"heroImage":27137,"ctaButton":383,"ctaLink":384},[340],{"data":27123,"content":27124,"nodeType":75},{},[27125,27131],{"data":27126,"content":27127,"nodeType":353},{},[27128],{"data":27129,"marks":27130,"value":352,"nodeType":83},{},[],{"data":27132,"content":27133,"nodeType":88},{},[27134],{"data":27135,"marks":27136,"value":226,"nodeType":83},{},[],{"metadata":27138,"sys":27141,"fields":27146},{"tags":27139,"concepts":27140},[],[],{"space":27142,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27144,"publishedVersion":63,"revision":45,"locale":29},{"sys":27143},{"type":12,"linkType":13,"id":14},{"sys":27145},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27147},{"url":375,"details":27148,"fileName":381,"contentType":382},{"size":377,"image":27149},{"width":379,"height":380},{"sys":27151,"fields":27154},{"id":27152,"createdAt":27153},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":27155,"slug":27156,"articleIntro":27155,"category":27157},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[27158],{"metadata":27159,"sys":27162,"fields":27169},{"tags":27160,"concepts":27161},[],[],{"space":27163,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27165,"publishedVersion":331,"revision":63,"contentType":27167,"locale":29},{"sys":27164},{"type":12,"linkType":13,"id":14},{"sys":27166},{"id":21,"type":12,"linkType":22},{"sys":27168},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27170,"metaTitle":341,"metaDescription":342,"mainTitle":27171,"subtitle":360,"heroImage":27186,"ctaButton":383,"ctaLink":384},[340],{"data":27172,"content":27173,"nodeType":75},{},[27174,27180],{"data":27175,"content":27176,"nodeType":353},{},[27177],{"data":27178,"marks":27179,"value":352,"nodeType":83},{},[],{"data":27181,"content":27182,"nodeType":88},{},[27183],{"data":27184,"marks":27185,"value":226,"nodeType":83},{},[],{"metadata":27187,"sys":27190,"fields":27195},{"tags":27188,"concepts":27189},[],[],{"space":27191,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27193,"publishedVersion":63,"revision":45,"locale":29},{"sys":27192},{"type":12,"linkType":13,"id":14},{"sys":27194},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27196},{"url":375,"details":27197,"fileName":381,"contentType":382},{"size":377,"image":27198},{"width":379,"height":380},{"sys":27200,"fields":27203},{"id":27201,"createdAt":27202},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":27204,"slug":27205,"articleIntro":27204,"category":27206},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[27207],{"metadata":27208,"sys":27211,"fields":27218},{"tags":27209,"concepts":27210},[],[],{"space":27212,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27214,"publishedVersion":331,"revision":63,"contentType":27216,"locale":29},{"sys":27213},{"type":12,"linkType":13,"id":14},{"sys":27215},{"id":21,"type":12,"linkType":22},{"sys":27217},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27219,"metaTitle":341,"metaDescription":342,"mainTitle":27220,"subtitle":360,"heroImage":27235,"ctaButton":383,"ctaLink":384},[340],{"data":27221,"content":27222,"nodeType":75},{},[27223,27229],{"data":27224,"content":27225,"nodeType":353},{},[27226],{"data":27227,"marks":27228,"value":352,"nodeType":83},{},[],{"data":27230,"content":27231,"nodeType":88},{},[27232],{"data":27233,"marks":27234,"value":226,"nodeType":83},{},[],{"metadata":27236,"sys":27239,"fields":27244},{"tags":27237,"concepts":27238},[],[],{"space":27240,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27242,"publishedVersion":63,"revision":45,"locale":29},{"sys":27241},{"type":12,"linkType":13,"id":14},{"sys":27243},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27245},{"url":375,"details":27246,"fileName":381,"contentType":382},{"size":377,"image":27247},{"width":379,"height":380},{"sys":27249,"fields":27252},{"id":27250,"createdAt":27251},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":27253,"slug":27254,"articleIntro":27253,"category":27255},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[27256],{"metadata":27257,"sys":27260,"fields":27267},{"tags":27258,"concepts":27259},[],[],{"space":27261,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27263,"publishedVersion":331,"revision":63,"contentType":27265,"locale":29},{"sys":27262},{"type":12,"linkType":13,"id":14},{"sys":27264},{"id":21,"type":12,"linkType":22},{"sys":27266},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27268,"metaTitle":341,"metaDescription":342,"mainTitle":27269,"subtitle":360,"heroImage":27284,"ctaButton":383,"ctaLink":384},[340],{"data":27270,"content":27271,"nodeType":75},{},[27272,27278],{"data":27273,"content":27274,"nodeType":353},{},[27275],{"data":27276,"marks":27277,"value":352,"nodeType":83},{},[],{"data":27279,"content":27280,"nodeType":88},{},[27281],{"data":27282,"marks":27283,"value":226,"nodeType":83},{},[],{"metadata":27285,"sys":27288,"fields":27293},{"tags":27286,"concepts":27287},[],[],{"space":27289,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27291,"publishedVersion":63,"revision":45,"locale":29},{"sys":27290},{"type":12,"linkType":13,"id":14},{"sys":27292},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27294},{"url":375,"details":27295,"fileName":381,"contentType":382},{"size":377,"image":27296},{"width":379,"height":380},{"sys":27298,"fields":27301},{"id":27299,"createdAt":27300},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":27302,"slug":27303,"articleIntro":-1,"category":27304},"Compte 6226 - Honoraires","compte-6226-honoraires",[27305],{"metadata":27306,"sys":27309,"fields":27316},{"tags":27307,"concepts":27308},[],[],{"space":27310,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27312,"publishedVersion":331,"revision":63,"contentType":27314,"locale":29},{"sys":27311},{"type":12,"linkType":13,"id":14},{"sys":27313},{"id":21,"type":12,"linkType":22},{"sys":27315},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27317,"metaTitle":341,"metaDescription":342,"mainTitle":27318,"subtitle":360,"heroImage":27333,"ctaButton":383,"ctaLink":384},[340],{"data":27319,"content":27320,"nodeType":75},{},[27321,27327],{"data":27322,"content":27323,"nodeType":353},{},[27324],{"data":27325,"marks":27326,"value":352,"nodeType":83},{},[],{"data":27328,"content":27329,"nodeType":88},{},[27330],{"data":27331,"marks":27332,"value":226,"nodeType":83},{},[],{"metadata":27334,"sys":27337,"fields":27342},{"tags":27335,"concepts":27336},[],[],{"space":27338,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27340,"publishedVersion":63,"revision":45,"locale":29},{"sys":27339},{"type":12,"linkType":13,"id":14},{"sys":27341},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27343},{"url":375,"details":27344,"fileName":381,"contentType":382},{"size":377,"image":27345},{"width":379,"height":380},{"sys":27347,"fields":27350},{"id":27348,"createdAt":27349},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":27351,"slug":27352,"articleIntro":27351,"category":27353},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[27354],{"metadata":27355,"sys":27358,"fields":27365},{"tags":27356,"concepts":27357},[],[],{"space":27359,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27361,"publishedVersion":331,"revision":63,"contentType":27363,"locale":29},{"sys":27360},{"type":12,"linkType":13,"id":14},{"sys":27362},{"id":21,"type":12,"linkType":22},{"sys":27364},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27366,"metaTitle":341,"metaDescription":342,"mainTitle":27367,"subtitle":360,"heroImage":27382,"ctaButton":383,"ctaLink":384},[340],{"data":27368,"content":27369,"nodeType":75},{},[27370,27376],{"data":27371,"content":27372,"nodeType":353},{},[27373],{"data":27374,"marks":27375,"value":352,"nodeType":83},{},[],{"data":27377,"content":27378,"nodeType":88},{},[27379],{"data":27380,"marks":27381,"value":226,"nodeType":83},{},[],{"metadata":27383,"sys":27386,"fields":27391},{"tags":27384,"concepts":27385},[],[],{"space":27387,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27389,"publishedVersion":63,"revision":45,"locale":29},{"sys":27388},{"type":12,"linkType":13,"id":14},{"sys":27390},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27392},{"url":375,"details":27393,"fileName":381,"contentType":382},{"size":377,"image":27394},{"width":379,"height":380},{"sys":27396,"fields":27399},{"id":27397,"createdAt":27398},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":27400,"slug":27401,"articleIntro":27400,"category":27402},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[27403],{"metadata":27404,"sys":27407,"fields":27414},{"tags":27405,"concepts":27406},[],[],{"space":27408,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27410,"publishedVersion":331,"revision":63,"contentType":27412,"locale":29},{"sys":27409},{"type":12,"linkType":13,"id":14},{"sys":27411},{"id":21,"type":12,"linkType":22},{"sys":27413},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27415,"metaTitle":341,"metaDescription":342,"mainTitle":27416,"subtitle":360,"heroImage":27431,"ctaButton":383,"ctaLink":384},[340],{"data":27417,"content":27418,"nodeType":75},{},[27419,27425],{"data":27420,"content":27421,"nodeType":353},{},[27422],{"data":27423,"marks":27424,"value":352,"nodeType":83},{},[],{"data":27426,"content":27427,"nodeType":88},{},[27428],{"data":27429,"marks":27430,"value":226,"nodeType":83},{},[],{"metadata":27432,"sys":27435,"fields":27440},{"tags":27433,"concepts":27434},[],[],{"space":27436,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27438,"publishedVersion":63,"revision":45,"locale":29},{"sys":27437},{"type":12,"linkType":13,"id":14},{"sys":27439},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27441},{"url":375,"details":27442,"fileName":381,"contentType":382},{"size":377,"image":27443},{"width":379,"height":380},{"sys":27445,"fields":27448},{"id":27446,"createdAt":27447},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":27449,"slug":27450,"articleIntro":-1,"category":27451},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[27452],{"metadata":27453,"sys":27456,"fields":27463},{"tags":27454,"concepts":27455},[],[],{"space":27457,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27459,"publishedVersion":331,"revision":63,"contentType":27461,"locale":29},{"sys":27458},{"type":12,"linkType":13,"id":14},{"sys":27460},{"id":21,"type":12,"linkType":22},{"sys":27462},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27464,"metaTitle":341,"metaDescription":342,"mainTitle":27465,"subtitle":360,"heroImage":27480,"ctaButton":383,"ctaLink":384},[340],{"data":27466,"content":27467,"nodeType":75},{},[27468,27474],{"data":27469,"content":27470,"nodeType":353},{},[27471],{"data":27472,"marks":27473,"value":352,"nodeType":83},{},[],{"data":27475,"content":27476,"nodeType":88},{},[27477],{"data":27478,"marks":27479,"value":226,"nodeType":83},{},[],{"metadata":27481,"sys":27484,"fields":27489},{"tags":27482,"concepts":27483},[],[],{"space":27485,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27487,"publishedVersion":63,"revision":45,"locale":29},{"sys":27486},{"type":12,"linkType":13,"id":14},{"sys":27488},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27490},{"url":375,"details":27491,"fileName":381,"contentType":382},{"size":377,"image":27492},{"width":379,"height":380},{"sys":27494,"fields":27497},{"id":27495,"createdAt":27496},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":27498,"slug":27499,"articleIntro":-1,"category":27500},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[27501],{"metadata":27502,"sys":27505,"fields":27512},{"tags":27503,"concepts":27504},[],[],{"space":27506,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27508,"publishedVersion":331,"revision":63,"contentType":27510,"locale":29},{"sys":27507},{"type":12,"linkType":13,"id":14},{"sys":27509},{"id":21,"type":12,"linkType":22},{"sys":27511},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27513,"metaTitle":341,"metaDescription":342,"mainTitle":27514,"subtitle":360,"heroImage":27529,"ctaButton":383,"ctaLink":384},[340],{"data":27515,"content":27516,"nodeType":75},{},[27517,27523],{"data":27518,"content":27519,"nodeType":353},{},[27520],{"data":27521,"marks":27522,"value":352,"nodeType":83},{},[],{"data":27524,"content":27525,"nodeType":88},{},[27526],{"data":27527,"marks":27528,"value":226,"nodeType":83},{},[],{"metadata":27530,"sys":27533,"fields":27538},{"tags":27531,"concepts":27532},[],[],{"space":27534,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27536,"publishedVersion":63,"revision":45,"locale":29},{"sys":27535},{"type":12,"linkType":13,"id":14},{"sys":27537},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27539},{"url":375,"details":27540,"fileName":381,"contentType":382},{"size":377,"image":27541},{"width":379,"height":380},{"sys":27543,"fields":27546},{"id":27544,"createdAt":27545},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":27547,"slug":27548,"articleIntro":27547,"category":27549},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[27550],{"metadata":27551,"sys":27554,"fields":27561},{"tags":27552,"concepts":27553},[],[],{"space":27555,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27557,"publishedVersion":331,"revision":63,"contentType":27559,"locale":29},{"sys":27556},{"type":12,"linkType":13,"id":14},{"sys":27558},{"id":21,"type":12,"linkType":22},{"sys":27560},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27562,"metaTitle":341,"metaDescription":342,"mainTitle":27563,"subtitle":360,"heroImage":27578,"ctaButton":383,"ctaLink":384},[340],{"data":27564,"content":27565,"nodeType":75},{},[27566,27572],{"data":27567,"content":27568,"nodeType":353},{},[27569],{"data":27570,"marks":27571,"value":352,"nodeType":83},{},[],{"data":27573,"content":27574,"nodeType":88},{},[27575],{"data":27576,"marks":27577,"value":226,"nodeType":83},{},[],{"metadata":27579,"sys":27582,"fields":27587},{"tags":27580,"concepts":27581},[],[],{"space":27583,"id":368,"type":59,"createdAt":369,"updatedAt":369,"environment":27585,"publishedVersion":63,"revision":45,"locale":29},{"sys":27584},{"type":12,"linkType":13,"id":14},{"sys":27586},{"id":21,"type":12,"linkType":22},{"title":373,"description":226,"file":27588},{"url":375,"details":27589,"fileName":381,"contentType":382},{"size":377,"image":27590},{"width":379,"height":380},1780085341552]