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Il permet ainsi de :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Respecter le principe d'indépendance des exercices en rattachant les produits à l'exercice auquel ils se rapportent, indépendamment de la date de leur encaissement ou de leur facturation",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Enregistrer les créances certaines dont le montant peut être évalué avec une précision suffisante, mais pour lesquelles l'entité n'a pas encore reçu les pièces justificatives",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Présenter une image fidèle de la situation financière de l'entreprise en intégrant tous les produits qui lui sont acquis",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 4687 est généralement utilisé dans le cadre des écritures d'inventaire pour régulariser les opérations de fin d'exercice.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 4687 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 4687 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,249],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"En fin d'exercice comptable, lors des opérations d'inventaire, pour enregistrer les produits se rapportant à l'exercice qui se termine mais qui n'ont pas encore été facturés ou formalisés par un document justificatif",[],{},{"nodeType":121,"data":187,"content":188},{},[189,196],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lorsque l'entité a acquis des droits à recevoir des produits dont le montant n'est pas définitivement arrêté ou dont la pièce justificative n'a pas encore été établie, notamment :",[],{},{"nodeType":117,"data":197,"content":198},{},[199,209,219,229,239],{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Des commissions à recevoir calculées mais non encore facturées",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Des ristournes ou remises à obtenir de fournisseurs selon des accords commerciaux",[],{},{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Des indemnités d'assurance à percevoir dont le montant est connu mais dont le règlement interviendra sur l'exercice suivant",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Des produits financiers courus non échus à la clôture (hors intérêts bancaires qui relèvent du compte 5188)",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Des subventions d'exploitation accordées mais non encore versées (hors subventions publiques qui relèvent du compte 441)",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Au début de l'exercice suivant, les écritures passées sont contre-passées pour éviter un double enregistrement des produits lorsque les factures définitives seront établies.",[],{},{"nodeType":95,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Quels sont les impacts fiscaux du compte 4687 ?",[],{},{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"L'utilisation du compte 4687 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":274,"content":275},{},[276,286,296,306,316],{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Rattachement fiscal des produits : Les produits à recevoir enregistrés au compte 4687 sont fiscalement imposables au titre de l'exercice au cours duquel ils ont été comptabilisés, conformément au principe de rattachement des produits à l'exercice concerné",[],{},{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Base imposable de TVA : Les produits à recevoir sont généralement soumis à la TVA dès leur comptabilisation, même en l'absence de facturation effective. La TVA correspondante doit donc être déclarée sur la période de comptabilisation des produits à recevoir",[],{},{"nodeType":121,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Justification en cas de contrôle fiscal : L'entreprise doit être en mesure de justifier la réalité et l'évaluation des produits à recevoir enregistrés au compte 4687 en cas de contrôle fiscal. Il est recommandé de constituer un dossier documentant précisément les modalités de calcul et les pièces justificatives disponibles",[],{},{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Régularisations ultérieures : Si le montant définitif du produit s'avère différent de l'estimation comptabilisée, la différence constitue un produit ou une charge de l'exercice au cours duquel la régularisation intervient",[],{},{"nodeType":121,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Cohérence avec les autres déclarations fiscales : Les montants enregistrés au compte 4687 doivent être cohérents avec les autres déclarations fiscales, notamment la liasse fiscale et les déclarations de TVA",[],{},{"nodeType":95,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"3 points clés à retenir sur le compte 4687",[],{},{"nodeType":117,"data":334,"content":335},{},[336,346,356],{"nodeType":121,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Le compte 4687 permet d'enregistrer les produits acquis par l'entité mais non encore facturés ou formalisés par un document justificatif à la clôture de l'exercice, assurant ainsi le respect du principe comptable d'indépendance des exercices.",[],{},{"nodeType":121,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Son utilisation nécessite une évaluation fiable du montant des produits concernés, basée sur des éléments objectifs et documentés pour justifier les écritures comptables.",[],{},{"nodeType":121,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Les produits à recevoir comptabilisés au compte 4687 sont imposables fiscalement sur l'exercice de leur enregistrement, même si leur encaissement effectif intervient ultérieurement.",[],{},"compte-4687-produits-a-recevoir",false,[369],{"metadata":370,"sys":373,"fields":385},{"tags":371,"concepts":372},[],[],{"space":374,"id":376,"type":16,"createdAt":377,"updatedAt":378,"environment":379,"publishedVersion":381,"revision":62,"contentType":382,"locale":29},{"sys":375},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":380},{"id":21,"type":12,"linkType":22},24,{"sys":383},{"type":12,"linkType":27,"id":384},"category",{"contentfulName":386,"modelCategoryName":387,"slug":388,"contentTypeSlug":389,"metaTitle":391,"metaDescription":392,"mainTitle":393,"subtitle":410,"heroImage":411,"ctaButton":433,"ctaLink":434},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[390],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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