[{"data":1,"prerenderedAt":27533},["ShallowReactive",2],{"tip-plan-comptable-compte-47-comptes-transitoires-ou-d-attente":3,"plan-comptable-compte-47-comptes-transitoires-ou-d-attente-similars":327},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-47-comptes-transitoires-ou-d-attente",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5wnVjAbZvGJXXCylp2GbId","Entry","2025-04-25T13:19:02.402Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":257,"faq_structured_data":258,"category":259},"Compte 47 - Comptes transitoires ou d'attente",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,141,148,212,219],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 47",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,95,101,105,110,114,119,123,128,132,137],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 47 sert d'intermédiaire pour enregistrer provisoirement des opérations qui ne peuvent pas être imputées avec certitude à un compte spécifique au moment de leur comptabilisation. Selon le PCG 2025, ce compte comprend plusieurs subdivisions :",[],{},{"nodeType":79,"value":92,"marks":93,"data":94},"\n- ",[],{},{"nodeType":79,"value":96,"marks":97,"data":100},"471 à 473",[98],{"type":99},"bold",{},{"nodeType":79,"value":102,"marks":103,"data":104},": Comptes d'attente pour les opérations nécessitant une clarification\n- ",[],{},{"nodeType":79,"value":106,"marks":107,"data":109},"474",[108],{"type":99},{},{"nodeType":79,"value":111,"marks":112,"data":113},": Différences d'évaluation - Actif (pertes latentes)\n- ",[],{},{"nodeType":79,"value":115,"marks":116,"data":118},"475",[117],{"type":99},{},{"nodeType":79,"value":120,"marks":121,"data":122},": Différences d'évaluation - Passif (gains latents)\n- ",[],{},{"nodeType":79,"value":124,"marks":125,"data":127},"476",[126],{"type":99},{},{"nodeType":79,"value":129,"marks":130,"data":131},": Différences de conversion - Actif\n- ",[],{},{"nodeType":79,"value":133,"marks":134,"data":136},"477",[135],{"type":99},{},{"nodeType":79,"value":138,"marks":139,"data":140},": Différences de conversion - Passif\n\nLes comptes 476 et 477 enregistrent respectivement les pertes et gains latents constatés sur les créances et dettes en devises étrangères.",[],{},{"nodeType":75,"data":142,"content":143},{},[144],{"nodeType":79,"value":145,"marks":146,"data":147},"Quand utiliser le compte 47 ?",[],{},{"nodeType":84,"data":149,"content":150},{},[151,155,158,163,167,172,176,181,185,190,194,199,203,208],{"nodeType":79,"value":152,"marks":153,"data":154},"Ce compte est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":79,"value":92,"marks":156,"data":157},[],{},{"nodeType":79,"value":159,"marks":160,"data":162},"Transactions temporaires",[161],{"type":99},{},{"nodeType":79,"value":164,"marks":165,"data":166},": Pour les opérations dont l'affectation précise est en attente d'informations complémentaires\n- ",[],{},{"nodeType":79,"value":168,"marks":169,"data":171},"Encaissements non identifiés",[170],{"type":99},{},{"nodeType":79,"value":173,"marks":174,"data":175},": Lorsqu'une entreprise reçoit un paiement sans indication claire sur la facture concernée\n- ",[],{},{"nodeType":79,"value":177,"marks":178,"data":180},"Transactions inter-compagnies",[179],{"type":99},{},{"nodeType":79,"value":182,"marks":183,"data":184},": Pour des mouvements entre différentes entités d'un même groupe dont l'allocation finale n'est pas immédiatement établie\n- ",[],{},{"nodeType":79,"value":186,"marks":187,"data":189},"Corrections d'erreurs",[188],{"type":99},{},{"nodeType":79,"value":191,"marks":192,"data":193},": Pour des montants enregistrés par erreur et en attente de transfert vers le compte approprié\n- ",[],{},{"nodeType":79,"value":195,"marks":196,"data":198},"Différences de conversion",[197],{"type":99},{},{"nodeType":79,"value":200,"marks":201,"data":202},": Pour constater les écarts de change sur créances et dettes en devises étrangères à la clôture de l'exercice\n- ",[],{},{"nodeType":79,"value":204,"marks":205,"data":207},"Différences d'évaluation",[206],{"type":99},{},{"nodeType":79,"value":209,"marks":210,"data":211},": Pour les écarts d'évaluation sur instruments financiers et jetons numériques",[],{},{"nodeType":75,"data":213,"content":214},{},[215],{"nodeType":79,"value":216,"marks":217,"data":218},"Implications fiscales du compte 47",[],{},{"nodeType":84,"data":220,"content":221},{},[222,226,230,235,239,244,248,253],{"nodeType":79,"value":223,"marks":224,"data":225},"L'utilisation du compte 47 doit respecter certaines règles pour éviter les risques fiscaux :",[],{},{"nodeType":79,"value":227,"marks":228,"data":229},"\n- Le PCG 2025 précise que ce procédé de comptabilisation ne doit être utilisé qu'à ",[],{},{"nodeType":79,"value":231,"marks":232,"data":234},"titre exceptionnel",[233],{"type":99},{},{"nodeType":79,"value":236,"marks":237,"data":238},"\n- Toute opération enregistrée dans ce compte doit être imputée au compte définitif dans les ",[],{},{"nodeType":79,"value":240,"marks":241,"data":243},"meilleurs délais",[242],{"type":99},{},{"nodeType":79,"value":245,"marks":246,"data":247},"\n- Les subdivisions doivent être ouvertes sous des intitulés précisant clairement leur objet\n- Les opérations inscrites doivent être ",[],{},{"nodeType":79,"value":249,"marks":250,"data":252},"reclassées en fin d'exercice",[251],{"type":99},{},{"nodeType":79,"value":254,"marks":255,"data":256}," parmi les comptes figurant au modèle de bilan\n- Des soldes importants non justifiés dans ces comptes à la clôture pourraient attirer l'attention lors de contrôles fiscaux, signalant potentiellement des incertitudes dans la comptabilité",[],{},"compte-47-comptes-transitoires-ou-d-attente",false,[260],{"metadata":261,"sys":264,"fields":276},{"tags":262,"concepts":263},[],[],{"space":265,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":270,"publishedVersion":272,"revision":59,"contentType":273,"locale":27},{"sys":266},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":271},{"id":20,"type":12,"linkType":21},24,{"sys":274},{"type":12,"linkType":25,"id":275},"category",{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":280,"metaTitle":282,"metaDescription":283,"mainTitle":284,"subtitle":302,"heroImage":303,"ctaButton":325,"ctaLink":326},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[281],"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":285,"content":286,"nodeType":71},{},[287,295],{"data":288,"content":289,"nodeType":294},{},[290],{"data":291,"marks":292,"value":293,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":296,"content":297,"nodeType":84},{},[298],{"data":299,"marks":300,"value":301,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":304,"sys":307,"fields":314},{"tags":305,"concepts":306},[],[],{"space":308,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":312,"publishedVersion":59,"revision":22,"locale":27},{"sys":309},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":313},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":316},"Facturation",{"url":317,"details":318,"fileName":323,"contentType":324},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":319,"image":320},246703,{"width":321,"height":322},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[328,377,426,475,524,573,622,671,720,769,818,868,917,966,1015,1064,1113,1162,1211,1260,1309,1359,1408,1457,1506,1555,1604,1653,1702,1751,1800,1849,1898,1947,1996,2045,2094,2143,2192,2241,2290,2339,2388,2437,2486,2535,2584,2633,2682,2731,2780,2829,2878,2927,2976,3026,3075,3124,3173,3222,3271,3321,3370,3419,3468,3517,3566,3615,3664,3713,3762,3811,3860,3909,3958,4007,4056,4105,4154,4203,4252,4301,4350,4399,4448,4497,4546,4596,4645,4694,4743,4792,4841,4890,4939,4988,5037,5086,5135,5184,5233,5282,5331,5380,5428,5477,5526,5575,5624,5673,5722,5771,5820,5869,5918,5967,6016,6065,6114,6163,6212,6261,6310,6359,6408,6457,6506,6555,6604,6653,6702,6751,6800,6849,6899,6948,6997,7046,7095,7144,7193,7242,7291,7340,7389,7438,7487,7537,7586,7635,7684,7733,7782,7831,7880,7929,7978,8027,8076,8125,8174,8223,8272,8321,8370,8419,8468,8517,8566,8615,8665,8714,8763,8812,8861,8910,8959,9008,9057,9106,9155,9204,9253,9302,9351,9400,9449,9498,9547,9596,9645,9694,9743,9793,9842,9891,9940,9989,10038,10087,10136,10185,10234,10283,10332,10381,10430,10479,10528,10577,10626,10675,10724,10773,10822,10871,10920,10969,11018,11067,11116,11165,11214,11263,11312,11361,11410,11459,11508,11557,11606,11655,11704,11753,11802,11851,11900,11949,11998,12047,12096,12145,12194,12243,12292,12341,12390,12439,12488,12537,12586,12635,12684,12733,12782,12831,12880,12930,12979,13028,13077,13126,13175,13224,13269,13318,13367,13416,13465,13514,13563,13612,13661,13710,13759,13808,13857,13906,13955,14005,14054,14104,14153,14202,14251,14300,14349,14398,14447,14496,14545,14594,14643,14692,14741,14790,14839,14888,14937,14986,15035,15084,15133,15182,15231,15280,15329,15378,15427,15476,15525,15574,15623,15672,15721,15770,15819,15868,15917,15966,16015,16064,16113,16162,16211,16260,16309,16358,16407,16455,16504,16553,16602,16651,16700,16749,16797,16846,16895,16944,16993,17042,17091,17140,17189,17238,17287,17336,17385,17434,17483,17532,17581,17630,17679,17728,17777,17827,17876,17925,17974,18023,18072,18122,18171,18220,18269,18318,18367,18416,18465,18514,18563,18612,18661,18710,18760,18809,18858,18907,18956,19005,19054,19103,19152,19201,19250,19299,19348,19397,19446,19495,19544,19593,19642,19691,19740,19789,19838,19887,19936,19985,20034,20083,20132,20181,20230,20279,20328,20377,20426,20475,20524,20573,20622,20671,20720,20769,20818,20867,20916,20965,21014,21063,21112,21161,21210,21259,21308,21357,21406,21455,21504,21553,21602,21651,21700,21749,21798,21847,21896,21945,21993,22042,22091,22140,22189,22238,22287,22335,22384,22433,22482,22531,22580,22629,22678,22727,22776,22825,22874,22923,22972,23022,23071,23121,23170,23219,23268,23317,23366,23415,23464,23514,23563,23612,23661,23710,23759,23808,23857,23906,23955,24004,24053,24101,24150,24199,24248,24297,24346,24395,24444,24493,24542,24591,24640,24689,24738,24787,24836,24885,24934,24983,25032,25081,25130,25179,25228,25277,25326,25375,25424,25474,25523,25572,25621,25670,25719,25768,25817,25866,25915,25964,26013,26062,26111,26160,26209,26258,26307,26356,26405,26454,26503,26552,26601,26650,26699,26749,26798,26847,26896,26945,26994,27043,27092,27141,27190,27239,27288,27337,27386,27435,27484],{"sys":329,"fields":332},{"id":330,"createdAt":331},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":333,"slug":334,"articleIntro":333,"category":335},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[336],{"metadata":337,"sys":340,"fields":347},{"tags":338,"concepts":339},[],[],{"space":341,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":343,"publishedVersion":272,"revision":59,"contentType":345,"locale":27},{"sys":342},{"type":12,"linkType":13,"id":14},{"sys":344},{"id":20,"type":12,"linkType":21},{"sys":346},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":348,"metaTitle":282,"metaDescription":283,"mainTitle":349,"subtitle":302,"heroImage":364,"ctaButton":325,"ctaLink":326},[281],{"data":350,"content":351,"nodeType":71},{},[352,358],{"data":353,"content":354,"nodeType":294},{},[355],{"data":356,"marks":357,"value":293,"nodeType":79},{},[],{"data":359,"content":360,"nodeType":84},{},[361],{"data":362,"marks":363,"value":301,"nodeType":79},{},[],{"metadata":365,"sys":368,"fields":373},{"tags":366,"concepts":367},[],[],{"space":369,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":371,"publishedVersion":59,"revision":22,"locale":27},{"sys":370},{"type":12,"linkType":13,"id":14},{"sys":372},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":374},{"url":317,"details":375,"fileName":323,"contentType":324},{"size":319,"image":376},{"width":321,"height":322},{"sys":378,"fields":381},{"id":379,"createdAt":380},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":382,"slug":383,"articleIntro":382,"category":384},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[385],{"metadata":386,"sys":389,"fields":396},{"tags":387,"concepts":388},[],[],{"space":390,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":392,"publishedVersion":272,"revision":59,"contentType":394,"locale":27},{"sys":391},{"type":12,"linkType":13,"id":14},{"sys":393},{"id":20,"type":12,"linkType":21},{"sys":395},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":397,"metaTitle":282,"metaDescription":283,"mainTitle":398,"subtitle":302,"heroImage":413,"ctaButton":325,"ctaLink":326},[281],{"data":399,"content":400,"nodeType":71},{},[401,407],{"data":402,"content":403,"nodeType":294},{},[404],{"data":405,"marks":406,"value":293,"nodeType":79},{},[],{"data":408,"content":409,"nodeType":84},{},[410],{"data":411,"marks":412,"value":301,"nodeType":79},{},[],{"metadata":414,"sys":417,"fields":422},{"tags":415,"concepts":416},[],[],{"space":418,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":420,"publishedVersion":59,"revision":22,"locale":27},{"sys":419},{"type":12,"linkType":13,"id":14},{"sys":421},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":423},{"url":317,"details":424,"fileName":323,"contentType":324},{"size":319,"image":425},{"width":321,"height":322},{"sys":427,"fields":430},{"id":428,"createdAt":429},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":431,"slug":432,"articleIntro":431,"category":433},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[434],{"metadata":435,"sys":438,"fields":445},{"tags":436,"concepts":437},[],[],{"space":439,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":441,"publishedVersion":272,"revision":59,"contentType":443,"locale":27},{"sys":440},{"type":12,"linkType":13,"id":14},{"sys":442},{"id":20,"type":12,"linkType":21},{"sys":444},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":446,"metaTitle":282,"metaDescription":283,"mainTitle":447,"subtitle":302,"heroImage":462,"ctaButton":325,"ctaLink":326},[281],{"data":448,"content":449,"nodeType":71},{},[450,456],{"data":451,"content":452,"nodeType":294},{},[453],{"data":454,"marks":455,"value":293,"nodeType":79},{},[],{"data":457,"content":458,"nodeType":84},{},[459],{"data":460,"marks":461,"value":301,"nodeType":79},{},[],{"metadata":463,"sys":466,"fields":471},{"tags":464,"concepts":465},[],[],{"space":467,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":469,"publishedVersion":59,"revision":22,"locale":27},{"sys":468},{"type":12,"linkType":13,"id":14},{"sys":470},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":472},{"url":317,"details":473,"fileName":323,"contentType":324},{"size":319,"image":474},{"width":321,"height":322},{"sys":476,"fields":479},{"id":477,"createdAt":478},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":480,"slug":481,"articleIntro":480,"category":482},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[483],{"metadata":484,"sys":487,"fields":494},{"tags":485,"concepts":486},[],[],{"space":488,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":490,"publishedVersion":272,"revision":59,"contentType":492,"locale":27},{"sys":489},{"type":12,"linkType":13,"id":14},{"sys":491},{"id":20,"type":12,"linkType":21},{"sys":493},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":495,"metaTitle":282,"metaDescription":283,"mainTitle":496,"subtitle":302,"heroImage":511,"ctaButton":325,"ctaLink":326},[281],{"data":497,"content":498,"nodeType":71},{},[499,505],{"data":500,"content":501,"nodeType":294},{},[502],{"data":503,"marks":504,"value":293,"nodeType":79},{},[],{"data":506,"content":507,"nodeType":84},{},[508],{"data":509,"marks":510,"value":301,"nodeType":79},{},[],{"metadata":512,"sys":515,"fields":520},{"tags":513,"concepts":514},[],[],{"space":516,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":518,"publishedVersion":59,"revision":22,"locale":27},{"sys":517},{"type":12,"linkType":13,"id":14},{"sys":519},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":521},{"url":317,"details":522,"fileName":323,"contentType":324},{"size":319,"image":523},{"width":321,"height":322},{"sys":525,"fields":528},{"id":526,"createdAt":527},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":529,"slug":530,"articleIntro":529,"category":531},"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",[532],{"metadata":533,"sys":536,"fields":543},{"tags":534,"concepts":535},[],[],{"space":537,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":539,"publishedVersion":272,"revision":59,"contentType":541,"locale":27},{"sys":538},{"type":12,"linkType":13,"id":14},{"sys":540},{"id":20,"type":12,"linkType":21},{"sys":542},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":544,"metaTitle":282,"metaDescription":283,"mainTitle":545,"subtitle":302,"heroImage":560,"ctaButton":325,"ctaLink":326},[281],{"data":546,"content":547,"nodeType":71},{},[548,554],{"data":549,"content":550,"nodeType":294},{},[551],{"data":552,"marks":553,"value":293,"nodeType":79},{},[],{"data":555,"content":556,"nodeType":84},{},[557],{"data":558,"marks":559,"value":301,"nodeType":79},{},[],{"metadata":561,"sys":564,"fields":569},{"tags":562,"concepts":563},[],[],{"space":565,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":567,"publishedVersion":59,"revision":22,"locale":27},{"sys":566},{"type":12,"linkType":13,"id":14},{"sys":568},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":570},{"url":317,"details":571,"fileName":323,"contentType":324},{"size":319,"image":572},{"width":321,"height":322},{"sys":574,"fields":577},{"id":575,"createdAt":576},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":578,"slug":579,"articleIntro":578,"category":580},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[581],{"metadata":582,"sys":585,"fields":592},{"tags":583,"concepts":584},[],[],{"space":586,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":588,"publishedVersion":272,"revision":59,"contentType":590,"locale":27},{"sys":587},{"type":12,"linkType":13,"id":14},{"sys":589},{"id":20,"type":12,"linkType":21},{"sys":591},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":593,"metaTitle":282,"metaDescription":283,"mainTitle":594,"subtitle":302,"heroImage":609,"ctaButton":325,"ctaLink":326},[281],{"data":595,"content":596,"nodeType":71},{},[597,603],{"data":598,"content":599,"nodeType":294},{},[600],{"data":601,"marks":602,"value":293,"nodeType":79},{},[],{"data":604,"content":605,"nodeType":84},{},[606],{"data":607,"marks":608,"value":301,"nodeType":79},{},[],{"metadata":610,"sys":613,"fields":618},{"tags":611,"concepts":612},[],[],{"space":614,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":616,"publishedVersion":59,"revision":22,"locale":27},{"sys":615},{"type":12,"linkType":13,"id":14},{"sys":617},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":619},{"url":317,"details":620,"fileName":323,"contentType":324},{"size":319,"image":621},{"width":321,"height":322},{"sys":623,"fields":626},{"id":624,"createdAt":625},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":627,"slug":628,"articleIntro":627,"category":629},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[630],{"metadata":631,"sys":634,"fields":641},{"tags":632,"concepts":633},[],[],{"space":635,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":637,"publishedVersion":272,"revision":59,"contentType":639,"locale":27},{"sys":636},{"type":12,"linkType":13,"id":14},{"sys":638},{"id":20,"type":12,"linkType":21},{"sys":640},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":642,"metaTitle":282,"metaDescription":283,"mainTitle":643,"subtitle":302,"heroImage":658,"ctaButton":325,"ctaLink":326},[281],{"data":644,"content":645,"nodeType":71},{},[646,652],{"data":647,"content":648,"nodeType":294},{},[649],{"data":650,"marks":651,"value":293,"nodeType":79},{},[],{"data":653,"content":654,"nodeType":84},{},[655],{"data":656,"marks":657,"value":301,"nodeType":79},{},[],{"metadata":659,"sys":662,"fields":667},{"tags":660,"concepts":661},[],[],{"space":663,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":665,"publishedVersion":59,"revision":22,"locale":27},{"sys":664},{"type":12,"linkType":13,"id":14},{"sys":666},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":668},{"url":317,"details":669,"fileName":323,"contentType":324},{"size":319,"image":670},{"width":321,"height":322},{"sys":672,"fields":675},{"id":673,"createdAt":674},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":676,"slug":677,"articleIntro":676,"category":678},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[679],{"metadata":680,"sys":683,"fields":690},{"tags":681,"concepts":682},[],[],{"space":684,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":686,"publishedVersion":272,"revision":59,"contentType":688,"locale":27},{"sys":685},{"type":12,"linkType":13,"id":14},{"sys":687},{"id":20,"type":12,"linkType":21},{"sys":689},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":691,"metaTitle":282,"metaDescription":283,"mainTitle":692,"subtitle":302,"heroImage":707,"ctaButton":325,"ctaLink":326},[281],{"data":693,"content":694,"nodeType":71},{},[695,701],{"data":696,"content":697,"nodeType":294},{},[698],{"data":699,"marks":700,"value":293,"nodeType":79},{},[],{"data":702,"content":703,"nodeType":84},{},[704],{"data":705,"marks":706,"value":301,"nodeType":79},{},[],{"metadata":708,"sys":711,"fields":716},{"tags":709,"concepts":710},[],[],{"space":712,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":714,"publishedVersion":59,"revision":22,"locale":27},{"sys":713},{"type":12,"linkType":13,"id":14},{"sys":715},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":717},{"url":317,"details":718,"fileName":323,"contentType":324},{"size":319,"image":719},{"width":321,"height":322},{"sys":721,"fields":724},{"id":722,"createdAt":723},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":725,"slug":726,"articleIntro":725,"category":727},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[728],{"metadata":729,"sys":732,"fields":739},{"tags":730,"concepts":731},[],[],{"space":733,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":735,"publishedVersion":272,"revision":59,"contentType":737,"locale":27},{"sys":734},{"type":12,"linkType":13,"id":14},{"sys":736},{"id":20,"type":12,"linkType":21},{"sys":738},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":740,"metaTitle":282,"metaDescription":283,"mainTitle":741,"subtitle":302,"heroImage":756,"ctaButton":325,"ctaLink":326},[281],{"data":742,"content":743,"nodeType":71},{},[744,750],{"data":745,"content":746,"nodeType":294},{},[747],{"data":748,"marks":749,"value":293,"nodeType":79},{},[],{"data":751,"content":752,"nodeType":84},{},[753],{"data":754,"marks":755,"value":301,"nodeType":79},{},[],{"metadata":757,"sys":760,"fields":765},{"tags":758,"concepts":759},[],[],{"space":761,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":763,"publishedVersion":59,"revision":22,"locale":27},{"sys":762},{"type":12,"linkType":13,"id":14},{"sys":764},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":766},{"url":317,"details":767,"fileName":323,"contentType":324},{"size":319,"image":768},{"width":321,"height":322},{"sys":770,"fields":773},{"id":771,"createdAt":772},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":774,"slug":775,"articleIntro":774,"category":776},"6378 - Taxes diverses","compte-6378-taxes-diverses",[777],{"metadata":778,"sys":781,"fields":788},{"tags":779,"concepts":780},[],[],{"space":782,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":784,"publishedVersion":272,"revision":59,"contentType":786,"locale":27},{"sys":783},{"type":12,"linkType":13,"id":14},{"sys":785},{"id":20,"type":12,"linkType":21},{"sys":787},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":789,"metaTitle":282,"metaDescription":283,"mainTitle":790,"subtitle":302,"heroImage":805,"ctaButton":325,"ctaLink":326},[281],{"data":791,"content":792,"nodeType":71},{},[793,799],{"data":794,"content":795,"nodeType":294},{},[796],{"data":797,"marks":798,"value":293,"nodeType":79},{},[],{"data":800,"content":801,"nodeType":84},{},[802],{"data":803,"marks":804,"value":301,"nodeType":79},{},[],{"metadata":806,"sys":809,"fields":814},{"tags":807,"concepts":808},[],[],{"space":810,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":812,"publishedVersion":59,"revision":22,"locale":27},{"sys":811},{"type":12,"linkType":13,"id":14},{"sys":813},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":815},{"url":317,"details":816,"fileName":323,"contentType":324},{"size":319,"image":817},{"width":321,"height":322},{"sys":819,"fields":822},{"id":820,"createdAt":821},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":823,"slug":824,"articleIntro":825,"category":826},"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.",[827],{"metadata":828,"sys":831,"fields":838},{"tags":829,"concepts":830},[],[],{"space":832,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":834,"publishedVersion":272,"revision":59,"contentType":836,"locale":27},{"sys":833},{"type":12,"linkType":13,"id":14},{"sys":835},{"id":20,"type":12,"linkType":21},{"sys":837},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":839,"metaTitle":282,"metaDescription":283,"mainTitle":840,"subtitle":302,"heroImage":855,"ctaButton":325,"ctaLink":326},[281],{"data":841,"content":842,"nodeType":71},{},[843,849],{"data":844,"content":845,"nodeType":294},{},[846],{"data":847,"marks":848,"value":293,"nodeType":79},{},[],{"data":850,"content":851,"nodeType":84},{},[852],{"data":853,"marks":854,"value":301,"nodeType":79},{},[],{"metadata":856,"sys":859,"fields":864},{"tags":857,"concepts":858},[],[],{"space":860,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":862,"publishedVersion":59,"revision":22,"locale":27},{"sys":861},{"type":12,"linkType":13,"id":14},{"sys":863},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":865},{"url":317,"details":866,"fileName":323,"contentType":324},{"size":319,"image":867},{"width":321,"height":322},{"sys":869,"fields":872},{"id":870,"createdAt":871},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":873,"slug":874,"articleIntro":873,"category":875},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[876],{"metadata":877,"sys":880,"fields":887},{"tags":878,"concepts":879},[],[],{"space":881,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":883,"publishedVersion":272,"revision":59,"contentType":885,"locale":27},{"sys":882},{"type":12,"linkType":13,"id":14},{"sys":884},{"id":20,"type":12,"linkType":21},{"sys":886},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":888,"metaTitle":282,"metaDescription":283,"mainTitle":889,"subtitle":302,"heroImage":904,"ctaButton":325,"ctaLink":326},[281],{"data":890,"content":891,"nodeType":71},{},[892,898],{"data":893,"content":894,"nodeType":294},{},[895],{"data":896,"marks":897,"value":293,"nodeType":79},{},[],{"data":899,"content":900,"nodeType":84},{},[901],{"data":902,"marks":903,"value":301,"nodeType":79},{},[],{"metadata":905,"sys":908,"fields":913},{"tags":906,"concepts":907},[],[],{"space":909,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":911,"publishedVersion":59,"revision":22,"locale":27},{"sys":910},{"type":12,"linkType":13,"id":14},{"sys":912},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":914},{"url":317,"details":915,"fileName":323,"contentType":324},{"size":319,"image":916},{"width":321,"height":322},{"sys":918,"fields":921},{"id":919,"createdAt":920},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":922,"slug":923,"articleIntro":-1,"category":924},"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",[925],{"metadata":926,"sys":929,"fields":936},{"tags":927,"concepts":928},[],[],{"space":930,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":932,"publishedVersion":272,"revision":59,"contentType":934,"locale":27},{"sys":931},{"type":12,"linkType":13,"id":14},{"sys":933},{"id":20,"type":12,"linkType":21},{"sys":935},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":937,"metaTitle":282,"metaDescription":283,"mainTitle":938,"subtitle":302,"heroImage":953,"ctaButton":325,"ctaLink":326},[281],{"data":939,"content":940,"nodeType":71},{},[941,947],{"data":942,"content":943,"nodeType":294},{},[944],{"data":945,"marks":946,"value":293,"nodeType":79},{},[],{"data":948,"content":949,"nodeType":84},{},[950],{"data":951,"marks":952,"value":301,"nodeType":79},{},[],{"metadata":954,"sys":957,"fields":962},{"tags":955,"concepts":956},[],[],{"space":958,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":960,"publishedVersion":59,"revision":22,"locale":27},{"sys":959},{"type":12,"linkType":13,"id":14},{"sys":961},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":963},{"url":317,"details":964,"fileName":323,"contentType":324},{"size":319,"image":965},{"width":321,"height":322},{"sys":967,"fields":970},{"id":968,"createdAt":969},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":971,"slug":972,"articleIntro":971,"category":973},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[974],{"metadata":975,"sys":978,"fields":985},{"tags":976,"concepts":977},[],[],{"space":979,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":981,"publishedVersion":272,"revision":59,"contentType":983,"locale":27},{"sys":980},{"type":12,"linkType":13,"id":14},{"sys":982},{"id":20,"type":12,"linkType":21},{"sys":984},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":986,"metaTitle":282,"metaDescription":283,"mainTitle":987,"subtitle":302,"heroImage":1002,"ctaButton":325,"ctaLink":326},[281],{"data":988,"content":989,"nodeType":71},{},[990,996],{"data":991,"content":992,"nodeType":294},{},[993],{"data":994,"marks":995,"value":293,"nodeType":79},{},[],{"data":997,"content":998,"nodeType":84},{},[999],{"data":1000,"marks":1001,"value":301,"nodeType":79},{},[],{"metadata":1003,"sys":1006,"fields":1011},{"tags":1004,"concepts":1005},[],[],{"space":1007,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1009,"publishedVersion":59,"revision":22,"locale":27},{"sys":1008},{"type":12,"linkType":13,"id":14},{"sys":1010},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1012},{"url":317,"details":1013,"fileName":323,"contentType":324},{"size":319,"image":1014},{"width":321,"height":322},{"sys":1016,"fields":1019},{"id":1017,"createdAt":1018},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":1020,"slug":1021,"articleIntro":-1,"category":1022},"Compte 705 - Études","compte-705-etudes",[1023],{"metadata":1024,"sys":1027,"fields":1034},{"tags":1025,"concepts":1026},[],[],{"space":1028,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1030,"publishedVersion":272,"revision":59,"contentType":1032,"locale":27},{"sys":1029},{"type":12,"linkType":13,"id":14},{"sys":1031},{"id":20,"type":12,"linkType":21},{"sys":1033},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1035,"metaTitle":282,"metaDescription":283,"mainTitle":1036,"subtitle":302,"heroImage":1051,"ctaButton":325,"ctaLink":326},[281],{"data":1037,"content":1038,"nodeType":71},{},[1039,1045],{"data":1040,"content":1041,"nodeType":294},{},[1042],{"data":1043,"marks":1044,"value":293,"nodeType":79},{},[],{"data":1046,"content":1047,"nodeType":84},{},[1048],{"data":1049,"marks":1050,"value":301,"nodeType":79},{},[],{"metadata":1052,"sys":1055,"fields":1060},{"tags":1053,"concepts":1054},[],[],{"space":1056,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1058,"publishedVersion":59,"revision":22,"locale":27},{"sys":1057},{"type":12,"linkType":13,"id":14},{"sys":1059},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1061},{"url":317,"details":1062,"fileName":323,"contentType":324},{"size":319,"image":1063},{"width":321,"height":322},{"sys":1065,"fields":1068},{"id":1066,"createdAt":1067},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":1069,"slug":1070,"articleIntro":1069,"category":1071},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[1072],{"metadata":1073,"sys":1076,"fields":1083},{"tags":1074,"concepts":1075},[],[],{"space":1077,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1079,"publishedVersion":272,"revision":59,"contentType":1081,"locale":27},{"sys":1078},{"type":12,"linkType":13,"id":14},{"sys":1080},{"id":20,"type":12,"linkType":21},{"sys":1082},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1084,"metaTitle":282,"metaDescription":283,"mainTitle":1085,"subtitle":302,"heroImage":1100,"ctaButton":325,"ctaLink":326},[281],{"data":1086,"content":1087,"nodeType":71},{},[1088,1094],{"data":1089,"content":1090,"nodeType":294},{},[1091],{"data":1092,"marks":1093,"value":293,"nodeType":79},{},[],{"data":1095,"content":1096,"nodeType":84},{},[1097],{"data":1098,"marks":1099,"value":301,"nodeType":79},{},[],{"metadata":1101,"sys":1104,"fields":1109},{"tags":1102,"concepts":1103},[],[],{"space":1105,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1107,"publishedVersion":59,"revision":22,"locale":27},{"sys":1106},{"type":12,"linkType":13,"id":14},{"sys":1108},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1110},{"url":317,"details":1111,"fileName":323,"contentType":324},{"size":319,"image":1112},{"width":321,"height":322},{"sys":1114,"fields":1117},{"id":1115,"createdAt":1116},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":1118,"slug":1119,"articleIntro":1118,"category":1120},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[1121],{"metadata":1122,"sys":1125,"fields":1132},{"tags":1123,"concepts":1124},[],[],{"space":1126,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1128,"publishedVersion":272,"revision":59,"contentType":1130,"locale":27},{"sys":1127},{"type":12,"linkType":13,"id":14},{"sys":1129},{"id":20,"type":12,"linkType":21},{"sys":1131},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1133,"metaTitle":282,"metaDescription":283,"mainTitle":1134,"subtitle":302,"heroImage":1149,"ctaButton":325,"ctaLink":326},[281],{"data":1135,"content":1136,"nodeType":71},{},[1137,1143],{"data":1138,"content":1139,"nodeType":294},{},[1140],{"data":1141,"marks":1142,"value":293,"nodeType":79},{},[],{"data":1144,"content":1145,"nodeType":84},{},[1146],{"data":1147,"marks":1148,"value":301,"nodeType":79},{},[],{"metadata":1150,"sys":1153,"fields":1158},{"tags":1151,"concepts":1152},[],[],{"space":1154,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1156,"publishedVersion":59,"revision":22,"locale":27},{"sys":1155},{"type":12,"linkType":13,"id":14},{"sys":1157},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1159},{"url":317,"details":1160,"fileName":323,"contentType":324},{"size":319,"image":1161},{"width":321,"height":322},{"sys":1163,"fields":1166},{"id":1164,"createdAt":1165},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":1167,"slug":1168,"articleIntro":1167,"category":1169},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[1170],{"metadata":1171,"sys":1174,"fields":1181},{"tags":1172,"concepts":1173},[],[],{"space":1175,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1177,"publishedVersion":272,"revision":59,"contentType":1179,"locale":27},{"sys":1176},{"type":12,"linkType":13,"id":14},{"sys":1178},{"id":20,"type":12,"linkType":21},{"sys":1180},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1182,"metaTitle":282,"metaDescription":283,"mainTitle":1183,"subtitle":302,"heroImage":1198,"ctaButton":325,"ctaLink":326},[281],{"data":1184,"content":1185,"nodeType":71},{},[1186,1192],{"data":1187,"content":1188,"nodeType":294},{},[1189],{"data":1190,"marks":1191,"value":293,"nodeType":79},{},[],{"data":1193,"content":1194,"nodeType":84},{},[1195],{"data":1196,"marks":1197,"value":301,"nodeType":79},{},[],{"metadata":1199,"sys":1202,"fields":1207},{"tags":1200,"concepts":1201},[],[],{"space":1203,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1205,"publishedVersion":59,"revision":22,"locale":27},{"sys":1204},{"type":12,"linkType":13,"id":14},{"sys":1206},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1208},{"url":317,"details":1209,"fileName":323,"contentType":324},{"size":319,"image":1210},{"width":321,"height":322},{"sys":1212,"fields":1215},{"id":1213,"createdAt":1214},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":1216,"slug":1217,"articleIntro":1216,"category":1218},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[1219],{"metadata":1220,"sys":1223,"fields":1230},{"tags":1221,"concepts":1222},[],[],{"space":1224,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1226,"publishedVersion":272,"revision":59,"contentType":1228,"locale":27},{"sys":1225},{"type":12,"linkType":13,"id":14},{"sys":1227},{"id":20,"type":12,"linkType":21},{"sys":1229},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1231,"metaTitle":282,"metaDescription":283,"mainTitle":1232,"subtitle":302,"heroImage":1247,"ctaButton":325,"ctaLink":326},[281],{"data":1233,"content":1234,"nodeType":71},{},[1235,1241],{"data":1236,"content":1237,"nodeType":294},{},[1238],{"data":1239,"marks":1240,"value":293,"nodeType":79},{},[],{"data":1242,"content":1243,"nodeType":84},{},[1244],{"data":1245,"marks":1246,"value":301,"nodeType":79},{},[],{"metadata":1248,"sys":1251,"fields":1256},{"tags":1249,"concepts":1250},[],[],{"space":1252,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1254,"publishedVersion":59,"revision":22,"locale":27},{"sys":1253},{"type":12,"linkType":13,"id":14},{"sys":1255},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1257},{"url":317,"details":1258,"fileName":323,"contentType":324},{"size":319,"image":1259},{"width":321,"height":322},{"sys":1261,"fields":1264},{"id":1262,"createdAt":1263},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":1265,"slug":1266,"articleIntro":1265,"category":1267},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[1268],{"metadata":1269,"sys":1272,"fields":1279},{"tags":1270,"concepts":1271},[],[],{"space":1273,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1275,"publishedVersion":272,"revision":59,"contentType":1277,"locale":27},{"sys":1274},{"type":12,"linkType":13,"id":14},{"sys":1276},{"id":20,"type":12,"linkType":21},{"sys":1278},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1280,"metaTitle":282,"metaDescription":283,"mainTitle":1281,"subtitle":302,"heroImage":1296,"ctaButton":325,"ctaLink":326},[281],{"data":1282,"content":1283,"nodeType":71},{},[1284,1290],{"data":1285,"content":1286,"nodeType":294},{},[1287],{"data":1288,"marks":1289,"value":293,"nodeType":79},{},[],{"data":1291,"content":1292,"nodeType":84},{},[1293],{"data":1294,"marks":1295,"value":301,"nodeType":79},{},[],{"metadata":1297,"sys":1300,"fields":1305},{"tags":1298,"concepts":1299},[],[],{"space":1301,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1303,"publishedVersion":59,"revision":22,"locale":27},{"sys":1302},{"type":12,"linkType":13,"id":14},{"sys":1304},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1306},{"url":317,"details":1307,"fileName":323,"contentType":324},{"size":319,"image":1308},{"width":321,"height":322},{"sys":1310,"fields":1313},{"id":1311,"createdAt":1312},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":1314,"slug":1315,"articleIntro":1316,"category":1317},"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.",[1318],{"metadata":1319,"sys":1322,"fields":1329},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1325,"publishedVersion":272,"revision":59,"contentType":1327,"locale":27},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":20,"type":12,"linkType":21},{"sys":1328},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1330,"metaTitle":282,"metaDescription":283,"mainTitle":1331,"subtitle":302,"heroImage":1346,"ctaButton":325,"ctaLink":326},[281],{"data":1332,"content":1333,"nodeType":71},{},[1334,1340],{"data":1335,"content":1336,"nodeType":294},{},[1337],{"data":1338,"marks":1339,"value":293,"nodeType":79},{},[],{"data":1341,"content":1342,"nodeType":84},{},[1343],{"data":1344,"marks":1345,"value":301,"nodeType":79},{},[],{"metadata":1347,"sys":1350,"fields":1355},{"tags":1348,"concepts":1349},[],[],{"space":1351,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1353,"publishedVersion":59,"revision":22,"locale":27},{"sys":1352},{"type":12,"linkType":13,"id":14},{"sys":1354},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1356},{"url":317,"details":1357,"fileName":323,"contentType":324},{"size":319,"image":1358},{"width":321,"height":322},{"sys":1360,"fields":1363},{"id":1361,"createdAt":1362},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":1364,"slug":1365,"articleIntro":1364,"category":1366},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[1367],{"metadata":1368,"sys":1371,"fields":1378},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1374,"publishedVersion":272,"revision":59,"contentType":1376,"locale":27},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":20,"type":12,"linkType":21},{"sys":1377},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1379,"metaTitle":282,"metaDescription":283,"mainTitle":1380,"subtitle":302,"heroImage":1395,"ctaButton":325,"ctaLink":326},[281],{"data":1381,"content":1382,"nodeType":71},{},[1383,1389],{"data":1384,"content":1385,"nodeType":294},{},[1386],{"data":1387,"marks":1388,"value":293,"nodeType":79},{},[],{"data":1390,"content":1391,"nodeType":84},{},[1392],{"data":1393,"marks":1394,"value":301,"nodeType":79},{},[],{"metadata":1396,"sys":1399,"fields":1404},{"tags":1397,"concepts":1398},[],[],{"space":1400,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1402,"publishedVersion":59,"revision":22,"locale":27},{"sys":1401},{"type":12,"linkType":13,"id":14},{"sys":1403},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1405},{"url":317,"details":1406,"fileName":323,"contentType":324},{"size":319,"image":1407},{"width":321,"height":322},{"sys":1409,"fields":1412},{"id":1410,"createdAt":1411},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":1413,"slug":1414,"articleIntro":1413,"category":1415},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[1416],{"metadata":1417,"sys":1420,"fields":1427},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1423,"publishedVersion":272,"revision":59,"contentType":1425,"locale":27},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":20,"type":12,"linkType":21},{"sys":1426},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1428,"metaTitle":282,"metaDescription":283,"mainTitle":1429,"subtitle":302,"heroImage":1444,"ctaButton":325,"ctaLink":326},[281],{"data":1430,"content":1431,"nodeType":71},{},[1432,1438],{"data":1433,"content":1434,"nodeType":294},{},[1435],{"data":1436,"marks":1437,"value":293,"nodeType":79},{},[],{"data":1439,"content":1440,"nodeType":84},{},[1441],{"data":1442,"marks":1443,"value":301,"nodeType":79},{},[],{"metadata":1445,"sys":1448,"fields":1453},{"tags":1446,"concepts":1447},[],[],{"space":1449,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1451,"publishedVersion":59,"revision":22,"locale":27},{"sys":1450},{"type":12,"linkType":13,"id":14},{"sys":1452},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1454},{"url":317,"details":1455,"fileName":323,"contentType":324},{"size":319,"image":1456},{"width":321,"height":322},{"sys":1458,"fields":1461},{"id":1459,"createdAt":1460},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":1462,"slug":1463,"articleIntro":1462,"category":1464},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[1465],{"metadata":1466,"sys":1469,"fields":1476},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1472,"publishedVersion":272,"revision":59,"contentType":1474,"locale":27},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":20,"type":12,"linkType":21},{"sys":1475},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1477,"metaTitle":282,"metaDescription":283,"mainTitle":1478,"subtitle":302,"heroImage":1493,"ctaButton":325,"ctaLink":326},[281],{"data":1479,"content":1480,"nodeType":71},{},[1481,1487],{"data":1482,"content":1483,"nodeType":294},{},[1484],{"data":1485,"marks":1486,"value":293,"nodeType":79},{},[],{"data":1488,"content":1489,"nodeType":84},{},[1490],{"data":1491,"marks":1492,"value":301,"nodeType":79},{},[],{"metadata":1494,"sys":1497,"fields":1502},{"tags":1495,"concepts":1496},[],[],{"space":1498,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1500,"publishedVersion":59,"revision":22,"locale":27},{"sys":1499},{"type":12,"linkType":13,"id":14},{"sys":1501},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1503},{"url":317,"details":1504,"fileName":323,"contentType":324},{"size":319,"image":1505},{"width":321,"height":322},{"sys":1507,"fields":1510},{"id":1508,"createdAt":1509},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":1511,"slug":1512,"articleIntro":1511,"category":1513},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[1514],{"metadata":1515,"sys":1518,"fields":1525},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1521,"publishedVersion":272,"revision":59,"contentType":1523,"locale":27},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":20,"type":12,"linkType":21},{"sys":1524},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1526,"metaTitle":282,"metaDescription":283,"mainTitle":1527,"subtitle":302,"heroImage":1542,"ctaButton":325,"ctaLink":326},[281],{"data":1528,"content":1529,"nodeType":71},{},[1530,1536],{"data":1531,"content":1532,"nodeType":294},{},[1533],{"data":1534,"marks":1535,"value":293,"nodeType":79},{},[],{"data":1537,"content":1538,"nodeType":84},{},[1539],{"data":1540,"marks":1541,"value":301,"nodeType":79},{},[],{"metadata":1543,"sys":1546,"fields":1551},{"tags":1544,"concepts":1545},[],[],{"space":1547,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1549,"publishedVersion":59,"revision":22,"locale":27},{"sys":1548},{"type":12,"linkType":13,"id":14},{"sys":1550},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1552},{"url":317,"details":1553,"fileName":323,"contentType":324},{"size":319,"image":1554},{"width":321,"height":322},{"sys":1556,"fields":1559},{"id":1557,"createdAt":1558},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":1560,"slug":1561,"articleIntro":-1,"category":1562},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[1563],{"metadata":1564,"sys":1567,"fields":1574},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1570,"publishedVersion":272,"revision":59,"contentType":1572,"locale":27},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":20,"type":12,"linkType":21},{"sys":1573},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1575,"metaTitle":282,"metaDescription":283,"mainTitle":1576,"subtitle":302,"heroImage":1591,"ctaButton":325,"ctaLink":326},[281],{"data":1577,"content":1578,"nodeType":71},{},[1579,1585],{"data":1580,"content":1581,"nodeType":294},{},[1582],{"data":1583,"marks":1584,"value":293,"nodeType":79},{},[],{"data":1586,"content":1587,"nodeType":84},{},[1588],{"data":1589,"marks":1590,"value":301,"nodeType":79},{},[],{"metadata":1592,"sys":1595,"fields":1600},{"tags":1593,"concepts":1594},[],[],{"space":1596,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1598,"publishedVersion":59,"revision":22,"locale":27},{"sys":1597},{"type":12,"linkType":13,"id":14},{"sys":1599},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1601},{"url":317,"details":1602,"fileName":323,"contentType":324},{"size":319,"image":1603},{"width":321,"height":322},{"sys":1605,"fields":1608},{"id":1606,"createdAt":1607},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":1609,"slug":1610,"articleIntro":-1,"category":1611},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[1612],{"metadata":1613,"sys":1616,"fields":1623},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1619,"publishedVersion":272,"revision":59,"contentType":1621,"locale":27},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":20,"type":12,"linkType":21},{"sys":1622},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1624,"metaTitle":282,"metaDescription":283,"mainTitle":1625,"subtitle":302,"heroImage":1640,"ctaButton":325,"ctaLink":326},[281],{"data":1626,"content":1627,"nodeType":71},{},[1628,1634],{"data":1629,"content":1630,"nodeType":294},{},[1631],{"data":1632,"marks":1633,"value":293,"nodeType":79},{},[],{"data":1635,"content":1636,"nodeType":84},{},[1637],{"data":1638,"marks":1639,"value":301,"nodeType":79},{},[],{"metadata":1641,"sys":1644,"fields":1649},{"tags":1642,"concepts":1643},[],[],{"space":1645,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1647,"publishedVersion":59,"revision":22,"locale":27},{"sys":1646},{"type":12,"linkType":13,"id":14},{"sys":1648},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1650},{"url":317,"details":1651,"fileName":323,"contentType":324},{"size":319,"image":1652},{"width":321,"height":322},{"sys":1654,"fields":1657},{"id":1655,"createdAt":1656},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":1658,"slug":1659,"articleIntro":1658,"category":1660},"78174 - Créances","compte-78174-creances",[1661],{"metadata":1662,"sys":1665,"fields":1672},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1668,"publishedVersion":272,"revision":59,"contentType":1670,"locale":27},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":20,"type":12,"linkType":21},{"sys":1671},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1673,"metaTitle":282,"metaDescription":283,"mainTitle":1674,"subtitle":302,"heroImage":1689,"ctaButton":325,"ctaLink":326},[281],{"data":1675,"content":1676,"nodeType":71},{},[1677,1683],{"data":1678,"content":1679,"nodeType":294},{},[1680],{"data":1681,"marks":1682,"value":293,"nodeType":79},{},[],{"data":1684,"content":1685,"nodeType":84},{},[1686],{"data":1687,"marks":1688,"value":301,"nodeType":79},{},[],{"metadata":1690,"sys":1693,"fields":1698},{"tags":1691,"concepts":1692},[],[],{"space":1694,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1696,"publishedVersion":59,"revision":22,"locale":27},{"sys":1695},{"type":12,"linkType":13,"id":14},{"sys":1697},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1699},{"url":317,"details":1700,"fileName":323,"contentType":324},{"size":319,"image":1701},{"width":321,"height":322},{"sys":1703,"fields":1706},{"id":1704,"createdAt":1705},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":1707,"slug":1708,"articleIntro":-1,"category":1709},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[1710],{"metadata":1711,"sys":1714,"fields":1721},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1717,"publishedVersion":272,"revision":59,"contentType":1719,"locale":27},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":20,"type":12,"linkType":21},{"sys":1720},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1722,"metaTitle":282,"metaDescription":283,"mainTitle":1723,"subtitle":302,"heroImage":1738,"ctaButton":325,"ctaLink":326},[281],{"data":1724,"content":1725,"nodeType":71},{},[1726,1732],{"data":1727,"content":1728,"nodeType":294},{},[1729],{"data":1730,"marks":1731,"value":293,"nodeType":79},{},[],{"data":1733,"content":1734,"nodeType":84},{},[1735],{"data":1736,"marks":1737,"value":301,"nodeType":79},{},[],{"metadata":1739,"sys":1742,"fields":1747},{"tags":1740,"concepts":1741},[],[],{"space":1743,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1745,"publishedVersion":59,"revision":22,"locale":27},{"sys":1744},{"type":12,"linkType":13,"id":14},{"sys":1746},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1748},{"url":317,"details":1749,"fileName":323,"contentType":324},{"size":319,"image":1750},{"width":321,"height":322},{"sys":1752,"fields":1755},{"id":1753,"createdAt":1754},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":1756,"slug":1757,"articleIntro":1756,"category":1758},"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",[1759],{"metadata":1760,"sys":1763,"fields":1770},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1766,"publishedVersion":272,"revision":59,"contentType":1768,"locale":27},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":20,"type":12,"linkType":21},{"sys":1769},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1771,"metaTitle":282,"metaDescription":283,"mainTitle":1772,"subtitle":302,"heroImage":1787,"ctaButton":325,"ctaLink":326},[281],{"data":1773,"content":1774,"nodeType":71},{},[1775,1781],{"data":1776,"content":1777,"nodeType":294},{},[1778],{"data":1779,"marks":1780,"value":293,"nodeType":79},{},[],{"data":1782,"content":1783,"nodeType":84},{},[1784],{"data":1785,"marks":1786,"value":301,"nodeType":79},{},[],{"metadata":1788,"sys":1791,"fields":1796},{"tags":1789,"concepts":1790},[],[],{"space":1792,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1794,"publishedVersion":59,"revision":22,"locale":27},{"sys":1793},{"type":12,"linkType":13,"id":14},{"sys":1795},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1797},{"url":317,"details":1798,"fileName":323,"contentType":324},{"size":319,"image":1799},{"width":321,"height":322},{"sys":1801,"fields":1804},{"id":1802,"createdAt":1803},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":1805,"slug":1806,"articleIntro":1805,"category":1807},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[1808],{"metadata":1809,"sys":1812,"fields":1819},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1815,"publishedVersion":272,"revision":59,"contentType":1817,"locale":27},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":20,"type":12,"linkType":21},{"sys":1818},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1820,"metaTitle":282,"metaDescription":283,"mainTitle":1821,"subtitle":302,"heroImage":1836,"ctaButton":325,"ctaLink":326},[281],{"data":1822,"content":1823,"nodeType":71},{},[1824,1830],{"data":1825,"content":1826,"nodeType":294},{},[1827],{"data":1828,"marks":1829,"value":293,"nodeType":79},{},[],{"data":1831,"content":1832,"nodeType":84},{},[1833],{"data":1834,"marks":1835,"value":301,"nodeType":79},{},[],{"metadata":1837,"sys":1840,"fields":1845},{"tags":1838,"concepts":1839},[],[],{"space":1841,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1843,"publishedVersion":59,"revision":22,"locale":27},{"sys":1842},{"type":12,"linkType":13,"id":14},{"sys":1844},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1846},{"url":317,"details":1847,"fileName":323,"contentType":324},{"size":319,"image":1848},{"width":321,"height":322},{"sys":1850,"fields":1853},{"id":1851,"createdAt":1852},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":1854,"slug":1855,"articleIntro":-1,"category":1856},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[1857],{"metadata":1858,"sys":1861,"fields":1868},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1864,"publishedVersion":272,"revision":59,"contentType":1866,"locale":27},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":20,"type":12,"linkType":21},{"sys":1867},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1869,"metaTitle":282,"metaDescription":283,"mainTitle":1870,"subtitle":302,"heroImage":1885,"ctaButton":325,"ctaLink":326},[281],{"data":1871,"content":1872,"nodeType":71},{},[1873,1879],{"data":1874,"content":1875,"nodeType":294},{},[1876],{"data":1877,"marks":1878,"value":293,"nodeType":79},{},[],{"data":1880,"content":1881,"nodeType":84},{},[1882],{"data":1883,"marks":1884,"value":301,"nodeType":79},{},[],{"metadata":1886,"sys":1889,"fields":1894},{"tags":1887,"concepts":1888},[],[],{"space":1890,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1892,"publishedVersion":59,"revision":22,"locale":27},{"sys":1891},{"type":12,"linkType":13,"id":14},{"sys":1893},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1895},{"url":317,"details":1896,"fileName":323,"contentType":324},{"size":319,"image":1897},{"width":321,"height":322},{"sys":1899,"fields":1902},{"id":1900,"createdAt":1901},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":1903,"slug":1904,"articleIntro":1903,"category":1905},"426 - Personnel - Dépôts","compte-426-personnel-depots",[1906],{"metadata":1907,"sys":1910,"fields":1917},{"tags":1908,"concepts":1909},[],[],{"space":1911,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1913,"publishedVersion":272,"revision":59,"contentType":1915,"locale":27},{"sys":1912},{"type":12,"linkType":13,"id":14},{"sys":1914},{"id":20,"type":12,"linkType":21},{"sys":1916},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1918,"metaTitle":282,"metaDescription":283,"mainTitle":1919,"subtitle":302,"heroImage":1934,"ctaButton":325,"ctaLink":326},[281],{"data":1920,"content":1921,"nodeType":71},{},[1922,1928],{"data":1923,"content":1924,"nodeType":294},{},[1925],{"data":1926,"marks":1927,"value":293,"nodeType":79},{},[],{"data":1929,"content":1930,"nodeType":84},{},[1931],{"data":1932,"marks":1933,"value":301,"nodeType":79},{},[],{"metadata":1935,"sys":1938,"fields":1943},{"tags":1936,"concepts":1937},[],[],{"space":1939,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1941,"publishedVersion":59,"revision":22,"locale":27},{"sys":1940},{"type":12,"linkType":13,"id":14},{"sys":1942},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1944},{"url":317,"details":1945,"fileName":323,"contentType":324},{"size":319,"image":1946},{"width":321,"height":322},{"sys":1948,"fields":1951},{"id":1949,"createdAt":1950},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":1952,"slug":1953,"articleIntro":1952,"category":1954},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[1955],{"metadata":1956,"sys":1959,"fields":1966},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":1962,"publishedVersion":272,"revision":59,"contentType":1964,"locale":27},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":20,"type":12,"linkType":21},{"sys":1965},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":1967,"metaTitle":282,"metaDescription":283,"mainTitle":1968,"subtitle":302,"heroImage":1983,"ctaButton":325,"ctaLink":326},[281],{"data":1969,"content":1970,"nodeType":71},{},[1971,1977],{"data":1972,"content":1973,"nodeType":294},{},[1974],{"data":1975,"marks":1976,"value":293,"nodeType":79},{},[],{"data":1978,"content":1979,"nodeType":84},{},[1980],{"data":1981,"marks":1982,"value":301,"nodeType":79},{},[],{"metadata":1984,"sys":1987,"fields":1992},{"tags":1985,"concepts":1986},[],[],{"space":1988,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":1990,"publishedVersion":59,"revision":22,"locale":27},{"sys":1989},{"type":12,"linkType":13,"id":14},{"sys":1991},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":1993},{"url":317,"details":1994,"fileName":323,"contentType":324},{"size":319,"image":1995},{"width":321,"height":322},{"sys":1997,"fields":2000},{"id":1998,"createdAt":1999},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":2001,"slug":2002,"articleIntro":-1,"category":2003},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[2004],{"metadata":2005,"sys":2008,"fields":2015},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2011,"publishedVersion":272,"revision":59,"contentType":2013,"locale":27},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":20,"type":12,"linkType":21},{"sys":2014},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2016,"metaTitle":282,"metaDescription":283,"mainTitle":2017,"subtitle":302,"heroImage":2032,"ctaButton":325,"ctaLink":326},[281],{"data":2018,"content":2019,"nodeType":71},{},[2020,2026],{"data":2021,"content":2022,"nodeType":294},{},[2023],{"data":2024,"marks":2025,"value":293,"nodeType":79},{},[],{"data":2027,"content":2028,"nodeType":84},{},[2029],{"data":2030,"marks":2031,"value":301,"nodeType":79},{},[],{"metadata":2033,"sys":2036,"fields":2041},{"tags":2034,"concepts":2035},[],[],{"space":2037,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2039,"publishedVersion":59,"revision":22,"locale":27},{"sys":2038},{"type":12,"linkType":13,"id":14},{"sys":2040},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2042},{"url":317,"details":2043,"fileName":323,"contentType":324},{"size":319,"image":2044},{"width":321,"height":322},{"sys":2046,"fields":2049},{"id":2047,"createdAt":2048},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":2050,"slug":2051,"articleIntro":2050,"category":2052},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[2053],{"metadata":2054,"sys":2057,"fields":2064},{"tags":2055,"concepts":2056},[],[],{"space":2058,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2060,"publishedVersion":272,"revision":59,"contentType":2062,"locale":27},{"sys":2059},{"type":12,"linkType":13,"id":14},{"sys":2061},{"id":20,"type":12,"linkType":21},{"sys":2063},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2065,"metaTitle":282,"metaDescription":283,"mainTitle":2066,"subtitle":302,"heroImage":2081,"ctaButton":325,"ctaLink":326},[281],{"data":2067,"content":2068,"nodeType":71},{},[2069,2075],{"data":2070,"content":2071,"nodeType":294},{},[2072],{"data":2073,"marks":2074,"value":293,"nodeType":79},{},[],{"data":2076,"content":2077,"nodeType":84},{},[2078],{"data":2079,"marks":2080,"value":301,"nodeType":79},{},[],{"metadata":2082,"sys":2085,"fields":2090},{"tags":2083,"concepts":2084},[],[],{"space":2086,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2088,"publishedVersion":59,"revision":22,"locale":27},{"sys":2087},{"type":12,"linkType":13,"id":14},{"sys":2089},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2091},{"url":317,"details":2092,"fileName":323,"contentType":324},{"size":319,"image":2093},{"width":321,"height":322},{"sys":2095,"fields":2098},{"id":2096,"createdAt":2097},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":2099,"slug":2100,"articleIntro":2099,"category":2101},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[2102],{"metadata":2103,"sys":2106,"fields":2113},{"tags":2104,"concepts":2105},[],[],{"space":2107,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2109,"publishedVersion":272,"revision":59,"contentType":2111,"locale":27},{"sys":2108},{"type":12,"linkType":13,"id":14},{"sys":2110},{"id":20,"type":12,"linkType":21},{"sys":2112},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2114,"metaTitle":282,"metaDescription":283,"mainTitle":2115,"subtitle":302,"heroImage":2130,"ctaButton":325,"ctaLink":326},[281],{"data":2116,"content":2117,"nodeType":71},{},[2118,2124],{"data":2119,"content":2120,"nodeType":294},{},[2121],{"data":2122,"marks":2123,"value":293,"nodeType":79},{},[],{"data":2125,"content":2126,"nodeType":84},{},[2127],{"data":2128,"marks":2129,"value":301,"nodeType":79},{},[],{"metadata":2131,"sys":2134,"fields":2139},{"tags":2132,"concepts":2133},[],[],{"space":2135,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2137,"publishedVersion":59,"revision":22,"locale":27},{"sys":2136},{"type":12,"linkType":13,"id":14},{"sys":2138},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2140},{"url":317,"details":2141,"fileName":323,"contentType":324},{"size":319,"image":2142},{"width":321,"height":322},{"sys":2144,"fields":2147},{"id":2145,"createdAt":2146},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":2148,"slug":2149,"articleIntro":2148,"category":2150},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[2151],{"metadata":2152,"sys":2155,"fields":2162},{"tags":2153,"concepts":2154},[],[],{"space":2156,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2158,"publishedVersion":272,"revision":59,"contentType":2160,"locale":27},{"sys":2157},{"type":12,"linkType":13,"id":14},{"sys":2159},{"id":20,"type":12,"linkType":21},{"sys":2161},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2163,"metaTitle":282,"metaDescription":283,"mainTitle":2164,"subtitle":302,"heroImage":2179,"ctaButton":325,"ctaLink":326},[281],{"data":2165,"content":2166,"nodeType":71},{},[2167,2173],{"data":2168,"content":2169,"nodeType":294},{},[2170],{"data":2171,"marks":2172,"value":293,"nodeType":79},{},[],{"data":2174,"content":2175,"nodeType":84},{},[2176],{"data":2177,"marks":2178,"value":301,"nodeType":79},{},[],{"metadata":2180,"sys":2183,"fields":2188},{"tags":2181,"concepts":2182},[],[],{"space":2184,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2186,"publishedVersion":59,"revision":22,"locale":27},{"sys":2185},{"type":12,"linkType":13,"id":14},{"sys":2187},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2189},{"url":317,"details":2190,"fileName":323,"contentType":324},{"size":319,"image":2191},{"width":321,"height":322},{"sys":2193,"fields":2196},{"id":2194,"createdAt":2195},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":2197,"slug":2198,"articleIntro":-1,"category":2199},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[2200],{"metadata":2201,"sys":2204,"fields":2211},{"tags":2202,"concepts":2203},[],[],{"space":2205,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2207,"publishedVersion":272,"revision":59,"contentType":2209,"locale":27},{"sys":2206},{"type":12,"linkType":13,"id":14},{"sys":2208},{"id":20,"type":12,"linkType":21},{"sys":2210},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2212,"metaTitle":282,"metaDescription":283,"mainTitle":2213,"subtitle":302,"heroImage":2228,"ctaButton":325,"ctaLink":326},[281],{"data":2214,"content":2215,"nodeType":71},{},[2216,2222],{"data":2217,"content":2218,"nodeType":294},{},[2219],{"data":2220,"marks":2221,"value":293,"nodeType":79},{},[],{"data":2223,"content":2224,"nodeType":84},{},[2225],{"data":2226,"marks":2227,"value":301,"nodeType":79},{},[],{"metadata":2229,"sys":2232,"fields":2237},{"tags":2230,"concepts":2231},[],[],{"space":2233,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2235,"publishedVersion":59,"revision":22,"locale":27},{"sys":2234},{"type":12,"linkType":13,"id":14},{"sys":2236},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2238},{"url":317,"details":2239,"fileName":323,"contentType":324},{"size":319,"image":2240},{"width":321,"height":322},{"sys":2242,"fields":2245},{"id":2243,"createdAt":2244},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":2246,"slug":2247,"articleIntro":2246,"category":2248},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[2249],{"metadata":2250,"sys":2253,"fields":2260},{"tags":2251,"concepts":2252},[],[],{"space":2254,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2256,"publishedVersion":272,"revision":59,"contentType":2258,"locale":27},{"sys":2255},{"type":12,"linkType":13,"id":14},{"sys":2257},{"id":20,"type":12,"linkType":21},{"sys":2259},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2261,"metaTitle":282,"metaDescription":283,"mainTitle":2262,"subtitle":302,"heroImage":2277,"ctaButton":325,"ctaLink":326},[281],{"data":2263,"content":2264,"nodeType":71},{},[2265,2271],{"data":2266,"content":2267,"nodeType":294},{},[2268],{"data":2269,"marks":2270,"value":293,"nodeType":79},{},[],{"data":2272,"content":2273,"nodeType":84},{},[2274],{"data":2275,"marks":2276,"value":301,"nodeType":79},{},[],{"metadata":2278,"sys":2281,"fields":2286},{"tags":2279,"concepts":2280},[],[],{"space":2282,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2284,"publishedVersion":59,"revision":22,"locale":27},{"sys":2283},{"type":12,"linkType":13,"id":14},{"sys":2285},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2287},{"url":317,"details":2288,"fileName":323,"contentType":324},{"size":319,"image":2289},{"width":321,"height":322},{"sys":2291,"fields":2294},{"id":2292,"createdAt":2293},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":2295,"slug":2296,"articleIntro":2295,"category":2297},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[2298],{"metadata":2299,"sys":2302,"fields":2309},{"tags":2300,"concepts":2301},[],[],{"space":2303,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2305,"publishedVersion":272,"revision":59,"contentType":2307,"locale":27},{"sys":2304},{"type":12,"linkType":13,"id":14},{"sys":2306},{"id":20,"type":12,"linkType":21},{"sys":2308},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2310,"metaTitle":282,"metaDescription":283,"mainTitle":2311,"subtitle":302,"heroImage":2326,"ctaButton":325,"ctaLink":326},[281],{"data":2312,"content":2313,"nodeType":71},{},[2314,2320],{"data":2315,"content":2316,"nodeType":294},{},[2317],{"data":2318,"marks":2319,"value":293,"nodeType":79},{},[],{"data":2321,"content":2322,"nodeType":84},{},[2323],{"data":2324,"marks":2325,"value":301,"nodeType":79},{},[],{"metadata":2327,"sys":2330,"fields":2335},{"tags":2328,"concepts":2329},[],[],{"space":2331,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2333,"publishedVersion":59,"revision":22,"locale":27},{"sys":2332},{"type":12,"linkType":13,"id":14},{"sys":2334},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2336},{"url":317,"details":2337,"fileName":323,"contentType":324},{"size":319,"image":2338},{"width":321,"height":322},{"sys":2340,"fields":2343},{"id":2341,"createdAt":2342},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":2344,"slug":2345,"articleIntro":2344,"category":2346},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[2347],{"metadata":2348,"sys":2351,"fields":2358},{"tags":2349,"concepts":2350},[],[],{"space":2352,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2354,"publishedVersion":272,"revision":59,"contentType":2356,"locale":27},{"sys":2353},{"type":12,"linkType":13,"id":14},{"sys":2355},{"id":20,"type":12,"linkType":21},{"sys":2357},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2359,"metaTitle":282,"metaDescription":283,"mainTitle":2360,"subtitle":302,"heroImage":2375,"ctaButton":325,"ctaLink":326},[281],{"data":2361,"content":2362,"nodeType":71},{},[2363,2369],{"data":2364,"content":2365,"nodeType":294},{},[2366],{"data":2367,"marks":2368,"value":293,"nodeType":79},{},[],{"data":2370,"content":2371,"nodeType":84},{},[2372],{"data":2373,"marks":2374,"value":301,"nodeType":79},{},[],{"metadata":2376,"sys":2379,"fields":2384},{"tags":2377,"concepts":2378},[],[],{"space":2380,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2382,"publishedVersion":59,"revision":22,"locale":27},{"sys":2381},{"type":12,"linkType":13,"id":14},{"sys":2383},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2385},{"url":317,"details":2386,"fileName":323,"contentType":324},{"size":319,"image":2387},{"width":321,"height":322},{"sys":2389,"fields":2392},{"id":2390,"createdAt":2391},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":2393,"slug":2394,"articleIntro":2393,"category":2395},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[2396],{"metadata":2397,"sys":2400,"fields":2407},{"tags":2398,"concepts":2399},[],[],{"space":2401,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2403,"publishedVersion":272,"revision":59,"contentType":2405,"locale":27},{"sys":2402},{"type":12,"linkType":13,"id":14},{"sys":2404},{"id":20,"type":12,"linkType":21},{"sys":2406},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2408,"metaTitle":282,"metaDescription":283,"mainTitle":2409,"subtitle":302,"heroImage":2424,"ctaButton":325,"ctaLink":326},[281],{"data":2410,"content":2411,"nodeType":71},{},[2412,2418],{"data":2413,"content":2414,"nodeType":294},{},[2415],{"data":2416,"marks":2417,"value":293,"nodeType":79},{},[],{"data":2419,"content":2420,"nodeType":84},{},[2421],{"data":2422,"marks":2423,"value":301,"nodeType":79},{},[],{"metadata":2425,"sys":2428,"fields":2433},{"tags":2426,"concepts":2427},[],[],{"space":2429,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2431,"publishedVersion":59,"revision":22,"locale":27},{"sys":2430},{"type":12,"linkType":13,"id":14},{"sys":2432},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2434},{"url":317,"details":2435,"fileName":323,"contentType":324},{"size":319,"image":2436},{"width":321,"height":322},{"sys":2438,"fields":2441},{"id":2439,"createdAt":2440},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":2442,"slug":2443,"articleIntro":-1,"category":2444},"Compte 6257 - Réceptions","compte-6257-receptions",[2445],{"metadata":2446,"sys":2449,"fields":2456},{"tags":2447,"concepts":2448},[],[],{"space":2450,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2452,"publishedVersion":272,"revision":59,"contentType":2454,"locale":27},{"sys":2451},{"type":12,"linkType":13,"id":14},{"sys":2453},{"id":20,"type":12,"linkType":21},{"sys":2455},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2457,"metaTitle":282,"metaDescription":283,"mainTitle":2458,"subtitle":302,"heroImage":2473,"ctaButton":325,"ctaLink":326},[281],{"data":2459,"content":2460,"nodeType":71},{},[2461,2467],{"data":2462,"content":2463,"nodeType":294},{},[2464],{"data":2465,"marks":2466,"value":293,"nodeType":79},{},[],{"data":2468,"content":2469,"nodeType":84},{},[2470],{"data":2471,"marks":2472,"value":301,"nodeType":79},{},[],{"metadata":2474,"sys":2477,"fields":2482},{"tags":2475,"concepts":2476},[],[],{"space":2478,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2480,"publishedVersion":59,"revision":22,"locale":27},{"sys":2479},{"type":12,"linkType":13,"id":14},{"sys":2481},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2483},{"url":317,"details":2484,"fileName":323,"contentType":324},{"size":319,"image":2485},{"width":321,"height":322},{"sys":2487,"fields":2490},{"id":2488,"createdAt":2489},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":2491,"slug":2492,"articleIntro":2491,"category":2493},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[2494],{"metadata":2495,"sys":2498,"fields":2505},{"tags":2496,"concepts":2497},[],[],{"space":2499,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2501,"publishedVersion":272,"revision":59,"contentType":2503,"locale":27},{"sys":2500},{"type":12,"linkType":13,"id":14},{"sys":2502},{"id":20,"type":12,"linkType":21},{"sys":2504},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2506,"metaTitle":282,"metaDescription":283,"mainTitle":2507,"subtitle":302,"heroImage":2522,"ctaButton":325,"ctaLink":326},[281],{"data":2508,"content":2509,"nodeType":71},{},[2510,2516],{"data":2511,"content":2512,"nodeType":294},{},[2513],{"data":2514,"marks":2515,"value":293,"nodeType":79},{},[],{"data":2517,"content":2518,"nodeType":84},{},[2519],{"data":2520,"marks":2521,"value":301,"nodeType":79},{},[],{"metadata":2523,"sys":2526,"fields":2531},{"tags":2524,"concepts":2525},[],[],{"space":2527,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2529,"publishedVersion":59,"revision":22,"locale":27},{"sys":2528},{"type":12,"linkType":13,"id":14},{"sys":2530},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2532},{"url":317,"details":2533,"fileName":323,"contentType":324},{"size":319,"image":2534},{"width":321,"height":322},{"sys":2536,"fields":2539},{"id":2537,"createdAt":2538},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":2540,"slug":2541,"articleIntro":2540,"category":2542},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[2543],{"metadata":2544,"sys":2547,"fields":2554},{"tags":2545,"concepts":2546},[],[],{"space":2548,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2550,"publishedVersion":272,"revision":59,"contentType":2552,"locale":27},{"sys":2549},{"type":12,"linkType":13,"id":14},{"sys":2551},{"id":20,"type":12,"linkType":21},{"sys":2553},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2555,"metaTitle":282,"metaDescription":283,"mainTitle":2556,"subtitle":302,"heroImage":2571,"ctaButton":325,"ctaLink":326},[281],{"data":2557,"content":2558,"nodeType":71},{},[2559,2565],{"data":2560,"content":2561,"nodeType":294},{},[2562],{"data":2563,"marks":2564,"value":293,"nodeType":79},{},[],{"data":2566,"content":2567,"nodeType":84},{},[2568],{"data":2569,"marks":2570,"value":301,"nodeType":79},{},[],{"metadata":2572,"sys":2575,"fields":2580},{"tags":2573,"concepts":2574},[],[],{"space":2576,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2578,"publishedVersion":59,"revision":22,"locale":27},{"sys":2577},{"type":12,"linkType":13,"id":14},{"sys":2579},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2581},{"url":317,"details":2582,"fileName":323,"contentType":324},{"size":319,"image":2583},{"width":321,"height":322},{"sys":2585,"fields":2588},{"id":2586,"createdAt":2587},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":2589,"slug":2590,"articleIntro":2589,"category":2591},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[2592],{"metadata":2593,"sys":2596,"fields":2603},{"tags":2594,"concepts":2595},[],[],{"space":2597,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2599,"publishedVersion":272,"revision":59,"contentType":2601,"locale":27},{"sys":2598},{"type":12,"linkType":13,"id":14},{"sys":2600},{"id":20,"type":12,"linkType":21},{"sys":2602},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2604,"metaTitle":282,"metaDescription":283,"mainTitle":2605,"subtitle":302,"heroImage":2620,"ctaButton":325,"ctaLink":326},[281],{"data":2606,"content":2607,"nodeType":71},{},[2608,2614],{"data":2609,"content":2610,"nodeType":294},{},[2611],{"data":2612,"marks":2613,"value":293,"nodeType":79},{},[],{"data":2615,"content":2616,"nodeType":84},{},[2617],{"data":2618,"marks":2619,"value":301,"nodeType":79},{},[],{"metadata":2621,"sys":2624,"fields":2629},{"tags":2622,"concepts":2623},[],[],{"space":2625,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2627,"publishedVersion":59,"revision":22,"locale":27},{"sys":2626},{"type":12,"linkType":13,"id":14},{"sys":2628},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2630},{"url":317,"details":2631,"fileName":323,"contentType":324},{"size":319,"image":2632},{"width":321,"height":322},{"sys":2634,"fields":2637},{"id":2635,"createdAt":2636},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":2638,"slug":2639,"articleIntro":2638,"category":2640},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[2641],{"metadata":2642,"sys":2645,"fields":2652},{"tags":2643,"concepts":2644},[],[],{"space":2646,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2648,"publishedVersion":272,"revision":59,"contentType":2650,"locale":27},{"sys":2647},{"type":12,"linkType":13,"id":14},{"sys":2649},{"id":20,"type":12,"linkType":21},{"sys":2651},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2653,"metaTitle":282,"metaDescription":283,"mainTitle":2654,"subtitle":302,"heroImage":2669,"ctaButton":325,"ctaLink":326},[281],{"data":2655,"content":2656,"nodeType":71},{},[2657,2663],{"data":2658,"content":2659,"nodeType":294},{},[2660],{"data":2661,"marks":2662,"value":293,"nodeType":79},{},[],{"data":2664,"content":2665,"nodeType":84},{},[2666],{"data":2667,"marks":2668,"value":301,"nodeType":79},{},[],{"metadata":2670,"sys":2673,"fields":2678},{"tags":2671,"concepts":2672},[],[],{"space":2674,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2676,"publishedVersion":59,"revision":22,"locale":27},{"sys":2675},{"type":12,"linkType":13,"id":14},{"sys":2677},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2679},{"url":317,"details":2680,"fileName":323,"contentType":324},{"size":319,"image":2681},{"width":321,"height":322},{"sys":2683,"fields":2686},{"id":2684,"createdAt":2685},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":2687,"slug":2688,"articleIntro":-1,"category":2689},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[2690],{"metadata":2691,"sys":2694,"fields":2701},{"tags":2692,"concepts":2693},[],[],{"space":2695,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2697,"publishedVersion":272,"revision":59,"contentType":2699,"locale":27},{"sys":2696},{"type":12,"linkType":13,"id":14},{"sys":2698},{"id":20,"type":12,"linkType":21},{"sys":2700},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2702,"metaTitle":282,"metaDescription":283,"mainTitle":2703,"subtitle":302,"heroImage":2718,"ctaButton":325,"ctaLink":326},[281],{"data":2704,"content":2705,"nodeType":71},{},[2706,2712],{"data":2707,"content":2708,"nodeType":294},{},[2709],{"data":2710,"marks":2711,"value":293,"nodeType":79},{},[],{"data":2713,"content":2714,"nodeType":84},{},[2715],{"data":2716,"marks":2717,"value":301,"nodeType":79},{},[],{"metadata":2719,"sys":2722,"fields":2727},{"tags":2720,"concepts":2721},[],[],{"space":2723,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2725,"publishedVersion":59,"revision":22,"locale":27},{"sys":2724},{"type":12,"linkType":13,"id":14},{"sys":2726},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2728},{"url":317,"details":2729,"fileName":323,"contentType":324},{"size":319,"image":2730},{"width":321,"height":322},{"sys":2732,"fields":2735},{"id":2733,"createdAt":2734},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":2736,"slug":2737,"articleIntro":-1,"category":2738},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[2739],{"metadata":2740,"sys":2743,"fields":2750},{"tags":2741,"concepts":2742},[],[],{"space":2744,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2746,"publishedVersion":272,"revision":59,"contentType":2748,"locale":27},{"sys":2745},{"type":12,"linkType":13,"id":14},{"sys":2747},{"id":20,"type":12,"linkType":21},{"sys":2749},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2751,"metaTitle":282,"metaDescription":283,"mainTitle":2752,"subtitle":302,"heroImage":2767,"ctaButton":325,"ctaLink":326},[281],{"data":2753,"content":2754,"nodeType":71},{},[2755,2761],{"data":2756,"content":2757,"nodeType":294},{},[2758],{"data":2759,"marks":2760,"value":293,"nodeType":79},{},[],{"data":2762,"content":2763,"nodeType":84},{},[2764],{"data":2765,"marks":2766,"value":301,"nodeType":79},{},[],{"metadata":2768,"sys":2771,"fields":2776},{"tags":2769,"concepts":2770},[],[],{"space":2772,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2774,"publishedVersion":59,"revision":22,"locale":27},{"sys":2773},{"type":12,"linkType":13,"id":14},{"sys":2775},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2777},{"url":317,"details":2778,"fileName":323,"contentType":324},{"size":319,"image":2779},{"width":321,"height":322},{"sys":2781,"fields":2784},{"id":2782,"createdAt":2783},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":2785,"slug":2786,"articleIntro":2785,"category":2787},"Compte 53 - Caisse","compte-53-caisse",[2788],{"metadata":2789,"sys":2792,"fields":2799},{"tags":2790,"concepts":2791},[],[],{"space":2793,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2795,"publishedVersion":272,"revision":59,"contentType":2797,"locale":27},{"sys":2794},{"type":12,"linkType":13,"id":14},{"sys":2796},{"id":20,"type":12,"linkType":21},{"sys":2798},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2800,"metaTitle":282,"metaDescription":283,"mainTitle":2801,"subtitle":302,"heroImage":2816,"ctaButton":325,"ctaLink":326},[281],{"data":2802,"content":2803,"nodeType":71},{},[2804,2810],{"data":2805,"content":2806,"nodeType":294},{},[2807],{"data":2808,"marks":2809,"value":293,"nodeType":79},{},[],{"data":2811,"content":2812,"nodeType":84},{},[2813],{"data":2814,"marks":2815,"value":301,"nodeType":79},{},[],{"metadata":2817,"sys":2820,"fields":2825},{"tags":2818,"concepts":2819},[],[],{"space":2821,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2823,"publishedVersion":59,"revision":22,"locale":27},{"sys":2822},{"type":12,"linkType":13,"id":14},{"sys":2824},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2826},{"url":317,"details":2827,"fileName":323,"contentType":324},{"size":319,"image":2828},{"width":321,"height":322},{"sys":2830,"fields":2833},{"id":2831,"createdAt":2832},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":2834,"slug":2835,"articleIntro":2834,"category":2836},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[2837],{"metadata":2838,"sys":2841,"fields":2848},{"tags":2839,"concepts":2840},[],[],{"space":2842,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2844,"publishedVersion":272,"revision":59,"contentType":2846,"locale":27},{"sys":2843},{"type":12,"linkType":13,"id":14},{"sys":2845},{"id":20,"type":12,"linkType":21},{"sys":2847},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2849,"metaTitle":282,"metaDescription":283,"mainTitle":2850,"subtitle":302,"heroImage":2865,"ctaButton":325,"ctaLink":326},[281],{"data":2851,"content":2852,"nodeType":71},{},[2853,2859],{"data":2854,"content":2855,"nodeType":294},{},[2856],{"data":2857,"marks":2858,"value":293,"nodeType":79},{},[],{"data":2860,"content":2861,"nodeType":84},{},[2862],{"data":2863,"marks":2864,"value":301,"nodeType":79},{},[],{"metadata":2866,"sys":2869,"fields":2874},{"tags":2867,"concepts":2868},[],[],{"space":2870,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2872,"publishedVersion":59,"revision":22,"locale":27},{"sys":2871},{"type":12,"linkType":13,"id":14},{"sys":2873},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2875},{"url":317,"details":2876,"fileName":323,"contentType":324},{"size":319,"image":2877},{"width":321,"height":322},{"sys":2879,"fields":2882},{"id":2880,"createdAt":2881},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":2883,"slug":2884,"articleIntro":2883,"category":2885},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[2886],{"metadata":2887,"sys":2890,"fields":2897},{"tags":2888,"concepts":2889},[],[],{"space":2891,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2893,"publishedVersion":272,"revision":59,"contentType":2895,"locale":27},{"sys":2892},{"type":12,"linkType":13,"id":14},{"sys":2894},{"id":20,"type":12,"linkType":21},{"sys":2896},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2898,"metaTitle":282,"metaDescription":283,"mainTitle":2899,"subtitle":302,"heroImage":2914,"ctaButton":325,"ctaLink":326},[281],{"data":2900,"content":2901,"nodeType":71},{},[2902,2908],{"data":2903,"content":2904,"nodeType":294},{},[2905],{"data":2906,"marks":2907,"value":293,"nodeType":79},{},[],{"data":2909,"content":2910,"nodeType":84},{},[2911],{"data":2912,"marks":2913,"value":301,"nodeType":79},{},[],{"metadata":2915,"sys":2918,"fields":2923},{"tags":2916,"concepts":2917},[],[],{"space":2919,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2921,"publishedVersion":59,"revision":22,"locale":27},{"sys":2920},{"type":12,"linkType":13,"id":14},{"sys":2922},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2924},{"url":317,"details":2925,"fileName":323,"contentType":324},{"size":319,"image":2926},{"width":321,"height":322},{"sys":2928,"fields":2931},{"id":2929,"createdAt":2930},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":2932,"slug":2933,"articleIntro":2932,"category":2934},"668 - Autres charges financières","compte-668-autres-charges-financieres",[2935],{"metadata":2936,"sys":2939,"fields":2946},{"tags":2937,"concepts":2938},[],[],{"space":2940,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2942,"publishedVersion":272,"revision":59,"contentType":2944,"locale":27},{"sys":2941},{"type":12,"linkType":13,"id":14},{"sys":2943},{"id":20,"type":12,"linkType":21},{"sys":2945},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2947,"metaTitle":282,"metaDescription":283,"mainTitle":2948,"subtitle":302,"heroImage":2963,"ctaButton":325,"ctaLink":326},[281],{"data":2949,"content":2950,"nodeType":71},{},[2951,2957],{"data":2952,"content":2953,"nodeType":294},{},[2954],{"data":2955,"marks":2956,"value":293,"nodeType":79},{},[],{"data":2958,"content":2959,"nodeType":84},{},[2960],{"data":2961,"marks":2962,"value":301,"nodeType":79},{},[],{"metadata":2964,"sys":2967,"fields":2972},{"tags":2965,"concepts":2966},[],[],{"space":2968,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":2970,"publishedVersion":59,"revision":22,"locale":27},{"sys":2969},{"type":12,"linkType":13,"id":14},{"sys":2971},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":2973},{"url":317,"details":2974,"fileName":323,"contentType":324},{"size":319,"image":2975},{"width":321,"height":322},{"sys":2977,"fields":2980},{"id":2978,"createdAt":2979},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":2981,"slug":2982,"articleIntro":2983,"category":2984},"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.",[2985],{"metadata":2986,"sys":2989,"fields":2996},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":2992,"publishedVersion":272,"revision":59,"contentType":2994,"locale":27},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":20,"type":12,"linkType":21},{"sys":2995},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":2997,"metaTitle":282,"metaDescription":283,"mainTitle":2998,"subtitle":302,"heroImage":3013,"ctaButton":325,"ctaLink":326},[281],{"data":2999,"content":3000,"nodeType":71},{},[3001,3007],{"data":3002,"content":3003,"nodeType":294},{},[3004],{"data":3005,"marks":3006,"value":293,"nodeType":79},{},[],{"data":3008,"content":3009,"nodeType":84},{},[3010],{"data":3011,"marks":3012,"value":301,"nodeType":79},{},[],{"metadata":3014,"sys":3017,"fields":3022},{"tags":3015,"concepts":3016},[],[],{"space":3018,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3020,"publishedVersion":59,"revision":22,"locale":27},{"sys":3019},{"type":12,"linkType":13,"id":14},{"sys":3021},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3023},{"url":317,"details":3024,"fileName":323,"contentType":324},{"size":319,"image":3025},{"width":321,"height":322},{"sys":3027,"fields":3030},{"id":3028,"createdAt":3029},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":3031,"slug":3032,"articleIntro":-1,"category":3033},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[3034],{"metadata":3035,"sys":3038,"fields":3045},{"tags":3036,"concepts":3037},[],[],{"space":3039,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3041,"publishedVersion":272,"revision":59,"contentType":3043,"locale":27},{"sys":3040},{"type":12,"linkType":13,"id":14},{"sys":3042},{"id":20,"type":12,"linkType":21},{"sys":3044},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3046,"metaTitle":282,"metaDescription":283,"mainTitle":3047,"subtitle":302,"heroImage":3062,"ctaButton":325,"ctaLink":326},[281],{"data":3048,"content":3049,"nodeType":71},{},[3050,3056],{"data":3051,"content":3052,"nodeType":294},{},[3053],{"data":3054,"marks":3055,"value":293,"nodeType":79},{},[],{"data":3057,"content":3058,"nodeType":84},{},[3059],{"data":3060,"marks":3061,"value":301,"nodeType":79},{},[],{"metadata":3063,"sys":3066,"fields":3071},{"tags":3064,"concepts":3065},[],[],{"space":3067,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3069,"publishedVersion":59,"revision":22,"locale":27},{"sys":3068},{"type":12,"linkType":13,"id":14},{"sys":3070},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3072},{"url":317,"details":3073,"fileName":323,"contentType":324},{"size":319,"image":3074},{"width":321,"height":322},{"sys":3076,"fields":3079},{"id":3077,"createdAt":3078},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":3080,"slug":3081,"articleIntro":3080,"category":3082},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[3083],{"metadata":3084,"sys":3087,"fields":3094},{"tags":3085,"concepts":3086},[],[],{"space":3088,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3090,"publishedVersion":272,"revision":59,"contentType":3092,"locale":27},{"sys":3089},{"type":12,"linkType":13,"id":14},{"sys":3091},{"id":20,"type":12,"linkType":21},{"sys":3093},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3095,"metaTitle":282,"metaDescription":283,"mainTitle":3096,"subtitle":302,"heroImage":3111,"ctaButton":325,"ctaLink":326},[281],{"data":3097,"content":3098,"nodeType":71},{},[3099,3105],{"data":3100,"content":3101,"nodeType":294},{},[3102],{"data":3103,"marks":3104,"value":293,"nodeType":79},{},[],{"data":3106,"content":3107,"nodeType":84},{},[3108],{"data":3109,"marks":3110,"value":301,"nodeType":79},{},[],{"metadata":3112,"sys":3115,"fields":3120},{"tags":3113,"concepts":3114},[],[],{"space":3116,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3118,"publishedVersion":59,"revision":22,"locale":27},{"sys":3117},{"type":12,"linkType":13,"id":14},{"sys":3119},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3121},{"url":317,"details":3122,"fileName":323,"contentType":324},{"size":319,"image":3123},{"width":321,"height":322},{"sys":3125,"fields":3128},{"id":3126,"createdAt":3127},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3129,"slug":3130,"articleIntro":3129,"category":3131},"2748 - Autres prêts","compte-2748-autres-prets",[3132],{"metadata":3133,"sys":3136,"fields":3143},{"tags":3134,"concepts":3135},[],[],{"space":3137,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3139,"publishedVersion":272,"revision":59,"contentType":3141,"locale":27},{"sys":3138},{"type":12,"linkType":13,"id":14},{"sys":3140},{"id":20,"type":12,"linkType":21},{"sys":3142},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3144,"metaTitle":282,"metaDescription":283,"mainTitle":3145,"subtitle":302,"heroImage":3160,"ctaButton":325,"ctaLink":326},[281],{"data":3146,"content":3147,"nodeType":71},{},[3148,3154],{"data":3149,"content":3150,"nodeType":294},{},[3151],{"data":3152,"marks":3153,"value":293,"nodeType":79},{},[],{"data":3155,"content":3156,"nodeType":84},{},[3157],{"data":3158,"marks":3159,"value":301,"nodeType":79},{},[],{"metadata":3161,"sys":3164,"fields":3169},{"tags":3162,"concepts":3163},[],[],{"space":3165,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3167,"publishedVersion":59,"revision":22,"locale":27},{"sys":3166},{"type":12,"linkType":13,"id":14},{"sys":3168},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3170},{"url":317,"details":3171,"fileName":323,"contentType":324},{"size":319,"image":3172},{"width":321,"height":322},{"sys":3174,"fields":3177},{"id":3175,"createdAt":3176},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":3178,"slug":3179,"articleIntro":3178,"category":3180},"4886 - Charges","compte-4886-charges",[3181],{"metadata":3182,"sys":3185,"fields":3192},{"tags":3183,"concepts":3184},[],[],{"space":3186,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3188,"publishedVersion":272,"revision":59,"contentType":3190,"locale":27},{"sys":3187},{"type":12,"linkType":13,"id":14},{"sys":3189},{"id":20,"type":12,"linkType":21},{"sys":3191},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3193,"metaTitle":282,"metaDescription":283,"mainTitle":3194,"subtitle":302,"heroImage":3209,"ctaButton":325,"ctaLink":326},[281],{"data":3195,"content":3196,"nodeType":71},{},[3197,3203],{"data":3198,"content":3199,"nodeType":294},{},[3200],{"data":3201,"marks":3202,"value":293,"nodeType":79},{},[],{"data":3204,"content":3205,"nodeType":84},{},[3206],{"data":3207,"marks":3208,"value":301,"nodeType":79},{},[],{"metadata":3210,"sys":3213,"fields":3218},{"tags":3211,"concepts":3212},[],[],{"space":3214,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3216,"publishedVersion":59,"revision":22,"locale":27},{"sys":3215},{"type":12,"linkType":13,"id":14},{"sys":3217},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3219},{"url":317,"details":3220,"fileName":323,"contentType":324},{"size":319,"image":3221},{"width":321,"height":322},{"sys":3223,"fields":3226},{"id":3224,"createdAt":3225},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":3227,"slug":3228,"articleIntro":3227,"category":3229},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[3230],{"metadata":3231,"sys":3234,"fields":3241},{"tags":3232,"concepts":3233},[],[],{"space":3235,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3237,"publishedVersion":272,"revision":59,"contentType":3239,"locale":27},{"sys":3236},{"type":12,"linkType":13,"id":14},{"sys":3238},{"id":20,"type":12,"linkType":21},{"sys":3240},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3242,"metaTitle":282,"metaDescription":283,"mainTitle":3243,"subtitle":302,"heroImage":3258,"ctaButton":325,"ctaLink":326},[281],{"data":3244,"content":3245,"nodeType":71},{},[3246,3252],{"data":3247,"content":3248,"nodeType":294},{},[3249],{"data":3250,"marks":3251,"value":293,"nodeType":79},{},[],{"data":3253,"content":3254,"nodeType":84},{},[3255],{"data":3256,"marks":3257,"value":301,"nodeType":79},{},[],{"metadata":3259,"sys":3262,"fields":3267},{"tags":3260,"concepts":3261},[],[],{"space":3263,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3265,"publishedVersion":59,"revision":22,"locale":27},{"sys":3264},{"type":12,"linkType":13,"id":14},{"sys":3266},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3268},{"url":317,"details":3269,"fileName":323,"contentType":324},{"size":319,"image":3270},{"width":321,"height":322},{"sys":3272,"fields":3275},{"id":3273,"createdAt":3274},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":3276,"slug":3277,"articleIntro":3278,"category":3279},"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",[3280],{"metadata":3281,"sys":3284,"fields":3291},{"tags":3282,"concepts":3283},[],[],{"space":3285,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3287,"publishedVersion":272,"revision":59,"contentType":3289,"locale":27},{"sys":3286},{"type":12,"linkType":13,"id":14},{"sys":3288},{"id":20,"type":12,"linkType":21},{"sys":3290},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3292,"metaTitle":282,"metaDescription":283,"mainTitle":3293,"subtitle":302,"heroImage":3308,"ctaButton":325,"ctaLink":326},[281],{"data":3294,"content":3295,"nodeType":71},{},[3296,3302],{"data":3297,"content":3298,"nodeType":294},{},[3299],{"data":3300,"marks":3301,"value":293,"nodeType":79},{},[],{"data":3303,"content":3304,"nodeType":84},{},[3305],{"data":3306,"marks":3307,"value":301,"nodeType":79},{},[],{"metadata":3309,"sys":3312,"fields":3317},{"tags":3310,"concepts":3311},[],[],{"space":3313,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3315,"publishedVersion":59,"revision":22,"locale":27},{"sys":3314},{"type":12,"linkType":13,"id":14},{"sys":3316},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3318},{"url":317,"details":3319,"fileName":323,"contentType":324},{"size":319,"image":3320},{"width":321,"height":322},{"sys":3322,"fields":3325},{"id":3323,"createdAt":3324},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":3326,"slug":3327,"articleIntro":-1,"category":3328},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[3329],{"metadata":3330,"sys":3333,"fields":3340},{"tags":3331,"concepts":3332},[],[],{"space":3334,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3336,"publishedVersion":272,"revision":59,"contentType":3338,"locale":27},{"sys":3335},{"type":12,"linkType":13,"id":14},{"sys":3337},{"id":20,"type":12,"linkType":21},{"sys":3339},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3341,"metaTitle":282,"metaDescription":283,"mainTitle":3342,"subtitle":302,"heroImage":3357,"ctaButton":325,"ctaLink":326},[281],{"data":3343,"content":3344,"nodeType":71},{},[3345,3351],{"data":3346,"content":3347,"nodeType":294},{},[3348],{"data":3349,"marks":3350,"value":293,"nodeType":79},{},[],{"data":3352,"content":3353,"nodeType":84},{},[3354],{"data":3355,"marks":3356,"value":301,"nodeType":79},{},[],{"metadata":3358,"sys":3361,"fields":3366},{"tags":3359,"concepts":3360},[],[],{"space":3362,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3364,"publishedVersion":59,"revision":22,"locale":27},{"sys":3363},{"type":12,"linkType":13,"id":14},{"sys":3365},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3367},{"url":317,"details":3368,"fileName":323,"contentType":324},{"size":319,"image":3369},{"width":321,"height":322},{"sys":3371,"fields":3374},{"id":3372,"createdAt":3373},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":3375,"slug":3376,"articleIntro":3375,"category":3377},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[3378],{"metadata":3379,"sys":3382,"fields":3389},{"tags":3380,"concepts":3381},[],[],{"space":3383,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3385,"publishedVersion":272,"revision":59,"contentType":3387,"locale":27},{"sys":3384},{"type":12,"linkType":13,"id":14},{"sys":3386},{"id":20,"type":12,"linkType":21},{"sys":3388},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3390,"metaTitle":282,"metaDescription":283,"mainTitle":3391,"subtitle":302,"heroImage":3406,"ctaButton":325,"ctaLink":326},[281],{"data":3392,"content":3393,"nodeType":71},{},[3394,3400],{"data":3395,"content":3396,"nodeType":294},{},[3397],{"data":3398,"marks":3399,"value":293,"nodeType":79},{},[],{"data":3401,"content":3402,"nodeType":84},{},[3403],{"data":3404,"marks":3405,"value":301,"nodeType":79},{},[],{"metadata":3407,"sys":3410,"fields":3415},{"tags":3408,"concepts":3409},[],[],{"space":3411,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3413,"publishedVersion":59,"revision":22,"locale":27},{"sys":3412},{"type":12,"linkType":13,"id":14},{"sys":3414},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3416},{"url":317,"details":3417,"fileName":323,"contentType":324},{"size":319,"image":3418},{"width":321,"height":322},{"sys":3420,"fields":3423},{"id":3421,"createdAt":3422},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":3424,"slug":3425,"articleIntro":-1,"category":3426},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[3427],{"metadata":3428,"sys":3431,"fields":3438},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3434,"publishedVersion":272,"revision":59,"contentType":3436,"locale":27},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":20,"type":12,"linkType":21},{"sys":3437},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3439,"metaTitle":282,"metaDescription":283,"mainTitle":3440,"subtitle":302,"heroImage":3455,"ctaButton":325,"ctaLink":326},[281],{"data":3441,"content":3442,"nodeType":71},{},[3443,3449],{"data":3444,"content":3445,"nodeType":294},{},[3446],{"data":3447,"marks":3448,"value":293,"nodeType":79},{},[],{"data":3450,"content":3451,"nodeType":84},{},[3452],{"data":3453,"marks":3454,"value":301,"nodeType":79},{},[],{"metadata":3456,"sys":3459,"fields":3464},{"tags":3457,"concepts":3458},[],[],{"space":3460,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3462,"publishedVersion":59,"revision":22,"locale":27},{"sys":3461},{"type":12,"linkType":13,"id":14},{"sys":3463},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3465},{"url":317,"details":3466,"fileName":323,"contentType":324},{"size":319,"image":3467},{"width":321,"height":322},{"sys":3469,"fields":3472},{"id":3470,"createdAt":3471},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":3473,"slug":3474,"articleIntro":3473,"category":3475},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[3476],{"metadata":3477,"sys":3480,"fields":3487},{"tags":3478,"concepts":3479},[],[],{"space":3481,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3483,"publishedVersion":272,"revision":59,"contentType":3485,"locale":27},{"sys":3482},{"type":12,"linkType":13,"id":14},{"sys":3484},{"id":20,"type":12,"linkType":21},{"sys":3486},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3488,"metaTitle":282,"metaDescription":283,"mainTitle":3489,"subtitle":302,"heroImage":3504,"ctaButton":325,"ctaLink":326},[281],{"data":3490,"content":3491,"nodeType":71},{},[3492,3498],{"data":3493,"content":3494,"nodeType":294},{},[3495],{"data":3496,"marks":3497,"value":293,"nodeType":79},{},[],{"data":3499,"content":3500,"nodeType":84},{},[3501],{"data":3502,"marks":3503,"value":301,"nodeType":79},{},[],{"metadata":3505,"sys":3508,"fields":3513},{"tags":3506,"concepts":3507},[],[],{"space":3509,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3511,"publishedVersion":59,"revision":22,"locale":27},{"sys":3510},{"type":12,"linkType":13,"id":14},{"sys":3512},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3514},{"url":317,"details":3515,"fileName":323,"contentType":324},{"size":319,"image":3516},{"width":321,"height":322},{"sys":3518,"fields":3521},{"id":3519,"createdAt":3520},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":3522,"slug":3523,"articleIntro":-1,"category":3524},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[3525],{"metadata":3526,"sys":3529,"fields":3536},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3532,"publishedVersion":272,"revision":59,"contentType":3534,"locale":27},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":20,"type":12,"linkType":21},{"sys":3535},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3537,"metaTitle":282,"metaDescription":283,"mainTitle":3538,"subtitle":302,"heroImage":3553,"ctaButton":325,"ctaLink":326},[281],{"data":3539,"content":3540,"nodeType":71},{},[3541,3547],{"data":3542,"content":3543,"nodeType":294},{},[3544],{"data":3545,"marks":3546,"value":293,"nodeType":79},{},[],{"data":3548,"content":3549,"nodeType":84},{},[3550],{"data":3551,"marks":3552,"value":301,"nodeType":79},{},[],{"metadata":3554,"sys":3557,"fields":3562},{"tags":3555,"concepts":3556},[],[],{"space":3558,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3560,"publishedVersion":59,"revision":22,"locale":27},{"sys":3559},{"type":12,"linkType":13,"id":14},{"sys":3561},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3563},{"url":317,"details":3564,"fileName":323,"contentType":324},{"size":319,"image":3565},{"width":321,"height":322},{"sys":3567,"fields":3570},{"id":3568,"createdAt":3569},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":3571,"slug":3572,"articleIntro":3571,"category":3573},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[3574],{"metadata":3575,"sys":3578,"fields":3585},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3581,"publishedVersion":272,"revision":59,"contentType":3583,"locale":27},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":20,"type":12,"linkType":21},{"sys":3584},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3586,"metaTitle":282,"metaDescription":283,"mainTitle":3587,"subtitle":302,"heroImage":3602,"ctaButton":325,"ctaLink":326},[281],{"data":3588,"content":3589,"nodeType":71},{},[3590,3596],{"data":3591,"content":3592,"nodeType":294},{},[3593],{"data":3594,"marks":3595,"value":293,"nodeType":79},{},[],{"data":3597,"content":3598,"nodeType":84},{},[3599],{"data":3600,"marks":3601,"value":301,"nodeType":79},{},[],{"metadata":3603,"sys":3606,"fields":3611},{"tags":3604,"concepts":3605},[],[],{"space":3607,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3609,"publishedVersion":59,"revision":22,"locale":27},{"sys":3608},{"type":12,"linkType":13,"id":14},{"sys":3610},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3612},{"url":317,"details":3613,"fileName":323,"contentType":324},{"size":319,"image":3614},{"width":321,"height":322},{"sys":3616,"fields":3619},{"id":3617,"createdAt":3618},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":3620,"slug":3621,"articleIntro":3620,"category":3622},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[3623],{"metadata":3624,"sys":3627,"fields":3634},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3630,"publishedVersion":272,"revision":59,"contentType":3632,"locale":27},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":20,"type":12,"linkType":21},{"sys":3633},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3635,"metaTitle":282,"metaDescription":283,"mainTitle":3636,"subtitle":302,"heroImage":3651,"ctaButton":325,"ctaLink":326},[281],{"data":3637,"content":3638,"nodeType":71},{},[3639,3645],{"data":3640,"content":3641,"nodeType":294},{},[3642],{"data":3643,"marks":3644,"value":293,"nodeType":79},{},[],{"data":3646,"content":3647,"nodeType":84},{},[3648],{"data":3649,"marks":3650,"value":301,"nodeType":79},{},[],{"metadata":3652,"sys":3655,"fields":3660},{"tags":3653,"concepts":3654},[],[],{"space":3656,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3658,"publishedVersion":59,"revision":22,"locale":27},{"sys":3657},{"type":12,"linkType":13,"id":14},{"sys":3659},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3661},{"url":317,"details":3662,"fileName":323,"contentType":324},{"size":319,"image":3663},{"width":321,"height":322},{"sys":3665,"fields":3668},{"id":3666,"createdAt":3667},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":3669,"slug":3670,"articleIntro":3669,"category":3671},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[3672],{"metadata":3673,"sys":3676,"fields":3683},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3679,"publishedVersion":272,"revision":59,"contentType":3681,"locale":27},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":20,"type":12,"linkType":21},{"sys":3682},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3684,"metaTitle":282,"metaDescription":283,"mainTitle":3685,"subtitle":302,"heroImage":3700,"ctaButton":325,"ctaLink":326},[281],{"data":3686,"content":3687,"nodeType":71},{},[3688,3694],{"data":3689,"content":3690,"nodeType":294},{},[3691],{"data":3692,"marks":3693,"value":293,"nodeType":79},{},[],{"data":3695,"content":3696,"nodeType":84},{},[3697],{"data":3698,"marks":3699,"value":301,"nodeType":79},{},[],{"metadata":3701,"sys":3704,"fields":3709},{"tags":3702,"concepts":3703},[],[],{"space":3705,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3707,"publishedVersion":59,"revision":22,"locale":27},{"sys":3706},{"type":12,"linkType":13,"id":14},{"sys":3708},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3710},{"url":317,"details":3711,"fileName":323,"contentType":324},{"size":319,"image":3712},{"width":321,"height":322},{"sys":3714,"fields":3717},{"id":3715,"createdAt":3716},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":3718,"slug":3719,"articleIntro":-1,"category":3720},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[3721],{"metadata":3722,"sys":3725,"fields":3732},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3728,"publishedVersion":272,"revision":59,"contentType":3730,"locale":27},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":20,"type":12,"linkType":21},{"sys":3731},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3733,"metaTitle":282,"metaDescription":283,"mainTitle":3734,"subtitle":302,"heroImage":3749,"ctaButton":325,"ctaLink":326},[281],{"data":3735,"content":3736,"nodeType":71},{},[3737,3743],{"data":3738,"content":3739,"nodeType":294},{},[3740],{"data":3741,"marks":3742,"value":293,"nodeType":79},{},[],{"data":3744,"content":3745,"nodeType":84},{},[3746],{"data":3747,"marks":3748,"value":301,"nodeType":79},{},[],{"metadata":3750,"sys":3753,"fields":3758},{"tags":3751,"concepts":3752},[],[],{"space":3754,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3756,"publishedVersion":59,"revision":22,"locale":27},{"sys":3755},{"type":12,"linkType":13,"id":14},{"sys":3757},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3759},{"url":317,"details":3760,"fileName":323,"contentType":324},{"size":319,"image":3761},{"width":321,"height":322},{"sys":3763,"fields":3766},{"id":3764,"createdAt":3765},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":3767,"slug":3768,"articleIntro":-1,"category":3769},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[3770],{"metadata":3771,"sys":3774,"fields":3781},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3777,"publishedVersion":272,"revision":59,"contentType":3779,"locale":27},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":20,"type":12,"linkType":21},{"sys":3780},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3782,"metaTitle":282,"metaDescription":283,"mainTitle":3783,"subtitle":302,"heroImage":3798,"ctaButton":325,"ctaLink":326},[281],{"data":3784,"content":3785,"nodeType":71},{},[3786,3792],{"data":3787,"content":3788,"nodeType":294},{},[3789],{"data":3790,"marks":3791,"value":293,"nodeType":79},{},[],{"data":3793,"content":3794,"nodeType":84},{},[3795],{"data":3796,"marks":3797,"value":301,"nodeType":79},{},[],{"metadata":3799,"sys":3802,"fields":3807},{"tags":3800,"concepts":3801},[],[],{"space":3803,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3805,"publishedVersion":59,"revision":22,"locale":27},{"sys":3804},{"type":12,"linkType":13,"id":14},{"sys":3806},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3808},{"url":317,"details":3809,"fileName":323,"contentType":324},{"size":319,"image":3810},{"width":321,"height":322},{"sys":3812,"fields":3815},{"id":3813,"createdAt":3814},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":3816,"slug":3817,"articleIntro":-1,"category":3818},"Compte 6226 - Honoraires","compte-6226-honoraires",[3819],{"metadata":3820,"sys":3823,"fields":3830},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3826,"publishedVersion":272,"revision":59,"contentType":3828,"locale":27},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":20,"type":12,"linkType":21},{"sys":3829},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3831,"metaTitle":282,"metaDescription":283,"mainTitle":3832,"subtitle":302,"heroImage":3847,"ctaButton":325,"ctaLink":326},[281],{"data":3833,"content":3834,"nodeType":71},{},[3835,3841],{"data":3836,"content":3837,"nodeType":294},{},[3838],{"data":3839,"marks":3840,"value":293,"nodeType":79},{},[],{"data":3842,"content":3843,"nodeType":84},{},[3844],{"data":3845,"marks":3846,"value":301,"nodeType":79},{},[],{"metadata":3848,"sys":3851,"fields":3856},{"tags":3849,"concepts":3850},[],[],{"space":3852,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3854,"publishedVersion":59,"revision":22,"locale":27},{"sys":3853},{"type":12,"linkType":13,"id":14},{"sys":3855},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3857},{"url":317,"details":3858,"fileName":323,"contentType":324},{"size":319,"image":3859},{"width":321,"height":322},{"sys":3861,"fields":3864},{"id":3862,"createdAt":3863},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":3865,"slug":3866,"articleIntro":-1,"category":3867},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[3868],{"metadata":3869,"sys":3872,"fields":3879},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3875,"publishedVersion":272,"revision":59,"contentType":3877,"locale":27},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":20,"type":12,"linkType":21},{"sys":3878},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3880,"metaTitle":282,"metaDescription":283,"mainTitle":3881,"subtitle":302,"heroImage":3896,"ctaButton":325,"ctaLink":326},[281],{"data":3882,"content":3883,"nodeType":71},{},[3884,3890],{"data":3885,"content":3886,"nodeType":294},{},[3887],{"data":3888,"marks":3889,"value":293,"nodeType":79},{},[],{"data":3891,"content":3892,"nodeType":84},{},[3893],{"data":3894,"marks":3895,"value":301,"nodeType":79},{},[],{"metadata":3897,"sys":3900,"fields":3905},{"tags":3898,"concepts":3899},[],[],{"space":3901,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3903,"publishedVersion":59,"revision":22,"locale":27},{"sys":3902},{"type":12,"linkType":13,"id":14},{"sys":3904},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3906},{"url":317,"details":3907,"fileName":323,"contentType":324},{"size":319,"image":3908},{"width":321,"height":322},{"sys":3910,"fields":3913},{"id":3911,"createdAt":3912},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":3914,"slug":3915,"articleIntro":3914,"category":3916},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[3917],{"metadata":3918,"sys":3921,"fields":3928},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3924,"publishedVersion":272,"revision":59,"contentType":3926,"locale":27},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":20,"type":12,"linkType":21},{"sys":3927},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3929,"metaTitle":282,"metaDescription":283,"mainTitle":3930,"subtitle":302,"heroImage":3945,"ctaButton":325,"ctaLink":326},[281],{"data":3931,"content":3932,"nodeType":71},{},[3933,3939],{"data":3934,"content":3935,"nodeType":294},{},[3936],{"data":3937,"marks":3938,"value":293,"nodeType":79},{},[],{"data":3940,"content":3941,"nodeType":84},{},[3942],{"data":3943,"marks":3944,"value":301,"nodeType":79},{},[],{"metadata":3946,"sys":3949,"fields":3954},{"tags":3947,"concepts":3948},[],[],{"space":3950,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":3952,"publishedVersion":59,"revision":22,"locale":27},{"sys":3951},{"type":12,"linkType":13,"id":14},{"sys":3953},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":3955},{"url":317,"details":3956,"fileName":323,"contentType":324},{"size":319,"image":3957},{"width":321,"height":322},{"sys":3959,"fields":3962},{"id":3960,"createdAt":3961},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":3963,"slug":3964,"articleIntro":-1,"category":3965},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[3966],{"metadata":3967,"sys":3970,"fields":3977},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":3973,"publishedVersion":272,"revision":59,"contentType":3975,"locale":27},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":20,"type":12,"linkType":21},{"sys":3976},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":3978,"metaTitle":282,"metaDescription":283,"mainTitle":3979,"subtitle":302,"heroImage":3994,"ctaButton":325,"ctaLink":326},[281],{"data":3980,"content":3981,"nodeType":71},{},[3982,3988],{"data":3983,"content":3984,"nodeType":294},{},[3985],{"data":3986,"marks":3987,"value":293,"nodeType":79},{},[],{"data":3989,"content":3990,"nodeType":84},{},[3991],{"data":3992,"marks":3993,"value":301,"nodeType":79},{},[],{"metadata":3995,"sys":3998,"fields":4003},{"tags":3996,"concepts":3997},[],[],{"space":3999,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4001,"publishedVersion":59,"revision":22,"locale":27},{"sys":4000},{"type":12,"linkType":13,"id":14},{"sys":4002},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4004},{"url":317,"details":4005,"fileName":323,"contentType":324},{"size":319,"image":4006},{"width":321,"height":322},{"sys":4008,"fields":4011},{"id":4009,"createdAt":4010},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":4012,"slug":4013,"articleIntro":4012,"category":4014},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[4015],{"metadata":4016,"sys":4019,"fields":4026},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4022,"publishedVersion":272,"revision":59,"contentType":4024,"locale":27},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":20,"type":12,"linkType":21},{"sys":4025},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4027,"metaTitle":282,"metaDescription":283,"mainTitle":4028,"subtitle":302,"heroImage":4043,"ctaButton":325,"ctaLink":326},[281],{"data":4029,"content":4030,"nodeType":71},{},[4031,4037],{"data":4032,"content":4033,"nodeType":294},{},[4034],{"data":4035,"marks":4036,"value":293,"nodeType":79},{},[],{"data":4038,"content":4039,"nodeType":84},{},[4040],{"data":4041,"marks":4042,"value":301,"nodeType":79},{},[],{"metadata":4044,"sys":4047,"fields":4052},{"tags":4045,"concepts":4046},[],[],{"space":4048,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4050,"publishedVersion":59,"revision":22,"locale":27},{"sys":4049},{"type":12,"linkType":13,"id":14},{"sys":4051},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4053},{"url":317,"details":4054,"fileName":323,"contentType":324},{"size":319,"image":4055},{"width":321,"height":322},{"sys":4057,"fields":4060},{"id":4058,"createdAt":4059},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":4061,"slug":4062,"articleIntro":4061,"category":4063},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[4064],{"metadata":4065,"sys":4068,"fields":4075},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4071,"publishedVersion":272,"revision":59,"contentType":4073,"locale":27},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":20,"type":12,"linkType":21},{"sys":4074},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4076,"metaTitle":282,"metaDescription":283,"mainTitle":4077,"subtitle":302,"heroImage":4092,"ctaButton":325,"ctaLink":326},[281],{"data":4078,"content":4079,"nodeType":71},{},[4080,4086],{"data":4081,"content":4082,"nodeType":294},{},[4083],{"data":4084,"marks":4085,"value":293,"nodeType":79},{},[],{"data":4087,"content":4088,"nodeType":84},{},[4089],{"data":4090,"marks":4091,"value":301,"nodeType":79},{},[],{"metadata":4093,"sys":4096,"fields":4101},{"tags":4094,"concepts":4095},[],[],{"space":4097,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4099,"publishedVersion":59,"revision":22,"locale":27},{"sys":4098},{"type":12,"linkType":13,"id":14},{"sys":4100},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4102},{"url":317,"details":4103,"fileName":323,"contentType":324},{"size":319,"image":4104},{"width":321,"height":322},{"sys":4106,"fields":4109},{"id":4107,"createdAt":4108},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":4110,"slug":4111,"articleIntro":4110,"category":4112},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[4113],{"metadata":4114,"sys":4117,"fields":4124},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4120,"publishedVersion":272,"revision":59,"contentType":4122,"locale":27},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":20,"type":12,"linkType":21},{"sys":4123},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4125,"metaTitle":282,"metaDescription":283,"mainTitle":4126,"subtitle":302,"heroImage":4141,"ctaButton":325,"ctaLink":326},[281],{"data":4127,"content":4128,"nodeType":71},{},[4129,4135],{"data":4130,"content":4131,"nodeType":294},{},[4132],{"data":4133,"marks":4134,"value":293,"nodeType":79},{},[],{"data":4136,"content":4137,"nodeType":84},{},[4138],{"data":4139,"marks":4140,"value":301,"nodeType":79},{},[],{"metadata":4142,"sys":4145,"fields":4150},{"tags":4143,"concepts":4144},[],[],{"space":4146,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4148,"publishedVersion":59,"revision":22,"locale":27},{"sys":4147},{"type":12,"linkType":13,"id":14},{"sys":4149},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4151},{"url":317,"details":4152,"fileName":323,"contentType":324},{"size":319,"image":4153},{"width":321,"height":322},{"sys":4155,"fields":4158},{"id":4156,"createdAt":4157},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":4159,"slug":4160,"articleIntro":-1,"category":4161},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[4162],{"metadata":4163,"sys":4166,"fields":4173},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4169,"publishedVersion":272,"revision":59,"contentType":4171,"locale":27},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":20,"type":12,"linkType":21},{"sys":4172},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4174,"metaTitle":282,"metaDescription":283,"mainTitle":4175,"subtitle":302,"heroImage":4190,"ctaButton":325,"ctaLink":326},[281],{"data":4176,"content":4177,"nodeType":71},{},[4178,4184],{"data":4179,"content":4180,"nodeType":294},{},[4181],{"data":4182,"marks":4183,"value":293,"nodeType":79},{},[],{"data":4185,"content":4186,"nodeType":84},{},[4187],{"data":4188,"marks":4189,"value":301,"nodeType":79},{},[],{"metadata":4191,"sys":4194,"fields":4199},{"tags":4192,"concepts":4193},[],[],{"space":4195,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4197,"publishedVersion":59,"revision":22,"locale":27},{"sys":4196},{"type":12,"linkType":13,"id":14},{"sys":4198},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4200},{"url":317,"details":4201,"fileName":323,"contentType":324},{"size":319,"image":4202},{"width":321,"height":322},{"sys":4204,"fields":4207},{"id":4205,"createdAt":4206},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":4208,"slug":4209,"articleIntro":4208,"category":4210},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[4211],{"metadata":4212,"sys":4215,"fields":4222},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4218,"publishedVersion":272,"revision":59,"contentType":4220,"locale":27},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":20,"type":12,"linkType":21},{"sys":4221},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4223,"metaTitle":282,"metaDescription":283,"mainTitle":4224,"subtitle":302,"heroImage":4239,"ctaButton":325,"ctaLink":326},[281],{"data":4225,"content":4226,"nodeType":71},{},[4227,4233],{"data":4228,"content":4229,"nodeType":294},{},[4230],{"data":4231,"marks":4232,"value":293,"nodeType":79},{},[],{"data":4234,"content":4235,"nodeType":84},{},[4236],{"data":4237,"marks":4238,"value":301,"nodeType":79},{},[],{"metadata":4240,"sys":4243,"fields":4248},{"tags":4241,"concepts":4242},[],[],{"space":4244,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4246,"publishedVersion":59,"revision":22,"locale":27},{"sys":4245},{"type":12,"linkType":13,"id":14},{"sys":4247},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4249},{"url":317,"details":4250,"fileName":323,"contentType":324},{"size":319,"image":4251},{"width":321,"height":322},{"sys":4253,"fields":4256},{"id":4254,"createdAt":4255},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":4257,"slug":4258,"articleIntro":4257,"category":4259},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[4260],{"metadata":4261,"sys":4264,"fields":4271},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4267,"publishedVersion":272,"revision":59,"contentType":4269,"locale":27},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":20,"type":12,"linkType":21},{"sys":4270},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4272,"metaTitle":282,"metaDescription":283,"mainTitle":4273,"subtitle":302,"heroImage":4288,"ctaButton":325,"ctaLink":326},[281],{"data":4274,"content":4275,"nodeType":71},{},[4276,4282],{"data":4277,"content":4278,"nodeType":294},{},[4279],{"data":4280,"marks":4281,"value":293,"nodeType":79},{},[],{"data":4283,"content":4284,"nodeType":84},{},[4285],{"data":4286,"marks":4287,"value":301,"nodeType":79},{},[],{"metadata":4289,"sys":4292,"fields":4297},{"tags":4290,"concepts":4291},[],[],{"space":4293,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4295,"publishedVersion":59,"revision":22,"locale":27},{"sys":4294},{"type":12,"linkType":13,"id":14},{"sys":4296},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4298},{"url":317,"details":4299,"fileName":323,"contentType":324},{"size":319,"image":4300},{"width":321,"height":322},{"sys":4302,"fields":4305},{"id":4303,"createdAt":4304},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":4306,"slug":4307,"articleIntro":4306,"category":4308},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[4309],{"metadata":4310,"sys":4313,"fields":4320},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4316,"publishedVersion":272,"revision":59,"contentType":4318,"locale":27},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":20,"type":12,"linkType":21},{"sys":4319},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4321,"metaTitle":282,"metaDescription":283,"mainTitle":4322,"subtitle":302,"heroImage":4337,"ctaButton":325,"ctaLink":326},[281],{"data":4323,"content":4324,"nodeType":71},{},[4325,4331],{"data":4326,"content":4327,"nodeType":294},{},[4328],{"data":4329,"marks":4330,"value":293,"nodeType":79},{},[],{"data":4332,"content":4333,"nodeType":84},{},[4334],{"data":4335,"marks":4336,"value":301,"nodeType":79},{},[],{"metadata":4338,"sys":4341,"fields":4346},{"tags":4339,"concepts":4340},[],[],{"space":4342,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4344,"publishedVersion":59,"revision":22,"locale":27},{"sys":4343},{"type":12,"linkType":13,"id":14},{"sys":4345},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4347},{"url":317,"details":4348,"fileName":323,"contentType":324},{"size":319,"image":4349},{"width":321,"height":322},{"sys":4351,"fields":4354},{"id":4352,"createdAt":4353},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":4355,"slug":4356,"articleIntro":4355,"category":4357},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[4358],{"metadata":4359,"sys":4362,"fields":4369},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4365,"publishedVersion":272,"revision":59,"contentType":4367,"locale":27},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":20,"type":12,"linkType":21},{"sys":4368},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4370,"metaTitle":282,"metaDescription":283,"mainTitle":4371,"subtitle":302,"heroImage":4386,"ctaButton":325,"ctaLink":326},[281],{"data":4372,"content":4373,"nodeType":71},{},[4374,4380],{"data":4375,"content":4376,"nodeType":294},{},[4377],{"data":4378,"marks":4379,"value":293,"nodeType":79},{},[],{"data":4381,"content":4382,"nodeType":84},{},[4383],{"data":4384,"marks":4385,"value":301,"nodeType":79},{},[],{"metadata":4387,"sys":4390,"fields":4395},{"tags":4388,"concepts":4389},[],[],{"space":4391,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4393,"publishedVersion":59,"revision":22,"locale":27},{"sys":4392},{"type":12,"linkType":13,"id":14},{"sys":4394},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4396},{"url":317,"details":4397,"fileName":323,"contentType":324},{"size":319,"image":4398},{"width":321,"height":322},{"sys":4400,"fields":4403},{"id":4401,"createdAt":4402},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":4404,"slug":4405,"articleIntro":-1,"category":4406},"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",[4407],{"metadata":4408,"sys":4411,"fields":4418},{"tags":4409,"concepts":4410},[],[],{"space":4412,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4414,"publishedVersion":272,"revision":59,"contentType":4416,"locale":27},{"sys":4413},{"type":12,"linkType":13,"id":14},{"sys":4415},{"id":20,"type":12,"linkType":21},{"sys":4417},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4419,"metaTitle":282,"metaDescription":283,"mainTitle":4420,"subtitle":302,"heroImage":4435,"ctaButton":325,"ctaLink":326},[281],{"data":4421,"content":4422,"nodeType":71},{},[4423,4429],{"data":4424,"content":4425,"nodeType":294},{},[4426],{"data":4427,"marks":4428,"value":293,"nodeType":79},{},[],{"data":4430,"content":4431,"nodeType":84},{},[4432],{"data":4433,"marks":4434,"value":301,"nodeType":79},{},[],{"metadata":4436,"sys":4439,"fields":4444},{"tags":4437,"concepts":4438},[],[],{"space":4440,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4442,"publishedVersion":59,"revision":22,"locale":27},{"sys":4441},{"type":12,"linkType":13,"id":14},{"sys":4443},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4445},{"url":317,"details":4446,"fileName":323,"contentType":324},{"size":319,"image":4447},{"width":321,"height":322},{"sys":4449,"fields":4452},{"id":4450,"createdAt":4451},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":4453,"slug":4454,"articleIntro":4453,"category":4455},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[4456],{"metadata":4457,"sys":4460,"fields":4467},{"tags":4458,"concepts":4459},[],[],{"space":4461,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4463,"publishedVersion":272,"revision":59,"contentType":4465,"locale":27},{"sys":4462},{"type":12,"linkType":13,"id":14},{"sys":4464},{"id":20,"type":12,"linkType":21},{"sys":4466},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4468,"metaTitle":282,"metaDescription":283,"mainTitle":4469,"subtitle":302,"heroImage":4484,"ctaButton":325,"ctaLink":326},[281],{"data":4470,"content":4471,"nodeType":71},{},[4472,4478],{"data":4473,"content":4474,"nodeType":294},{},[4475],{"data":4476,"marks":4477,"value":293,"nodeType":79},{},[],{"data":4479,"content":4480,"nodeType":84},{},[4481],{"data":4482,"marks":4483,"value":301,"nodeType":79},{},[],{"metadata":4485,"sys":4488,"fields":4493},{"tags":4486,"concepts":4487},[],[],{"space":4489,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4491,"publishedVersion":59,"revision":22,"locale":27},{"sys":4490},{"type":12,"linkType":13,"id":14},{"sys":4492},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4494},{"url":317,"details":4495,"fileName":323,"contentType":324},{"size":319,"image":4496},{"width":321,"height":322},{"sys":4498,"fields":4501},{"id":4499,"createdAt":4500},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":4502,"slug":4503,"articleIntro":4502,"category":4504},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[4505],{"metadata":4506,"sys":4509,"fields":4516},{"tags":4507,"concepts":4508},[],[],{"space":4510,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4512,"publishedVersion":272,"revision":59,"contentType":4514,"locale":27},{"sys":4511},{"type":12,"linkType":13,"id":14},{"sys":4513},{"id":20,"type":12,"linkType":21},{"sys":4515},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4517,"metaTitle":282,"metaDescription":283,"mainTitle":4518,"subtitle":302,"heroImage":4533,"ctaButton":325,"ctaLink":326},[281],{"data":4519,"content":4520,"nodeType":71},{},[4521,4527],{"data":4522,"content":4523,"nodeType":294},{},[4524],{"data":4525,"marks":4526,"value":293,"nodeType":79},{},[],{"data":4528,"content":4529,"nodeType":84},{},[4530],{"data":4531,"marks":4532,"value":301,"nodeType":79},{},[],{"metadata":4534,"sys":4537,"fields":4542},{"tags":4535,"concepts":4536},[],[],{"space":4538,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4540,"publishedVersion":59,"revision":22,"locale":27},{"sys":4539},{"type":12,"linkType":13,"id":14},{"sys":4541},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4543},{"url":317,"details":4544,"fileName":323,"contentType":324},{"size":319,"image":4545},{"width":321,"height":322},{"sys":4547,"fields":4550},{"id":4548,"createdAt":4549},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":4551,"slug":4552,"articleIntro":4553,"category":4554},"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.",[4555],{"metadata":4556,"sys":4559,"fields":4566},{"tags":4557,"concepts":4558},[],[],{"space":4560,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4562,"publishedVersion":272,"revision":59,"contentType":4564,"locale":27},{"sys":4561},{"type":12,"linkType":13,"id":14},{"sys":4563},{"id":20,"type":12,"linkType":21},{"sys":4565},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4567,"metaTitle":282,"metaDescription":283,"mainTitle":4568,"subtitle":302,"heroImage":4583,"ctaButton":325,"ctaLink":326},[281],{"data":4569,"content":4570,"nodeType":71},{},[4571,4577],{"data":4572,"content":4573,"nodeType":294},{},[4574],{"data":4575,"marks":4576,"value":293,"nodeType":79},{},[],{"data":4578,"content":4579,"nodeType":84},{},[4580],{"data":4581,"marks":4582,"value":301,"nodeType":79},{},[],{"metadata":4584,"sys":4587,"fields":4592},{"tags":4585,"concepts":4586},[],[],{"space":4588,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4590,"publishedVersion":59,"revision":22,"locale":27},{"sys":4589},{"type":12,"linkType":13,"id":14},{"sys":4591},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4593},{"url":317,"details":4594,"fileName":323,"contentType":324},{"size":319,"image":4595},{"width":321,"height":322},{"sys":4597,"fields":4600},{"id":4598,"createdAt":4599},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":4601,"slug":4602,"articleIntro":-1,"category":4603},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[4604],{"metadata":4605,"sys":4608,"fields":4615},{"tags":4606,"concepts":4607},[],[],{"space":4609,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4611,"publishedVersion":272,"revision":59,"contentType":4613,"locale":27},{"sys":4610},{"type":12,"linkType":13,"id":14},{"sys":4612},{"id":20,"type":12,"linkType":21},{"sys":4614},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4616,"metaTitle":282,"metaDescription":283,"mainTitle":4617,"subtitle":302,"heroImage":4632,"ctaButton":325,"ctaLink":326},[281],{"data":4618,"content":4619,"nodeType":71},{},[4620,4626],{"data":4621,"content":4622,"nodeType":294},{},[4623],{"data":4624,"marks":4625,"value":293,"nodeType":79},{},[],{"data":4627,"content":4628,"nodeType":84},{},[4629],{"data":4630,"marks":4631,"value":301,"nodeType":79},{},[],{"metadata":4633,"sys":4636,"fields":4641},{"tags":4634,"concepts":4635},[],[],{"space":4637,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4639,"publishedVersion":59,"revision":22,"locale":27},{"sys":4638},{"type":12,"linkType":13,"id":14},{"sys":4640},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4642},{"url":317,"details":4643,"fileName":323,"contentType":324},{"size":319,"image":4644},{"width":321,"height":322},{"sys":4646,"fields":4649},{"id":4647,"createdAt":4648},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":4650,"slug":4651,"articleIntro":4650,"category":4652},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[4653],{"metadata":4654,"sys":4657,"fields":4664},{"tags":4655,"concepts":4656},[],[],{"space":4658,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4660,"publishedVersion":272,"revision":59,"contentType":4662,"locale":27},{"sys":4659},{"type":12,"linkType":13,"id":14},{"sys":4661},{"id":20,"type":12,"linkType":21},{"sys":4663},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4665,"metaTitle":282,"metaDescription":283,"mainTitle":4666,"subtitle":302,"heroImage":4681,"ctaButton":325,"ctaLink":326},[281],{"data":4667,"content":4668,"nodeType":71},{},[4669,4675],{"data":4670,"content":4671,"nodeType":294},{},[4672],{"data":4673,"marks":4674,"value":293,"nodeType":79},{},[],{"data":4676,"content":4677,"nodeType":84},{},[4678],{"data":4679,"marks":4680,"value":301,"nodeType":79},{},[],{"metadata":4682,"sys":4685,"fields":4690},{"tags":4683,"concepts":4684},[],[],{"space":4686,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4688,"publishedVersion":59,"revision":22,"locale":27},{"sys":4687},{"type":12,"linkType":13,"id":14},{"sys":4689},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4691},{"url":317,"details":4692,"fileName":323,"contentType":324},{"size":319,"image":4693},{"width":321,"height":322},{"sys":4695,"fields":4698},{"id":4696,"createdAt":4697},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":4699,"slug":4700,"articleIntro":4699,"category":4701},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[4702],{"metadata":4703,"sys":4706,"fields":4713},{"tags":4704,"concepts":4705},[],[],{"space":4707,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4709,"publishedVersion":272,"revision":59,"contentType":4711,"locale":27},{"sys":4708},{"type":12,"linkType":13,"id":14},{"sys":4710},{"id":20,"type":12,"linkType":21},{"sys":4712},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4714,"metaTitle":282,"metaDescription":283,"mainTitle":4715,"subtitle":302,"heroImage":4730,"ctaButton":325,"ctaLink":326},[281],{"data":4716,"content":4717,"nodeType":71},{},[4718,4724],{"data":4719,"content":4720,"nodeType":294},{},[4721],{"data":4722,"marks":4723,"value":293,"nodeType":79},{},[],{"data":4725,"content":4726,"nodeType":84},{},[4727],{"data":4728,"marks":4729,"value":301,"nodeType":79},{},[],{"metadata":4731,"sys":4734,"fields":4739},{"tags":4732,"concepts":4733},[],[],{"space":4735,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4737,"publishedVersion":59,"revision":22,"locale":27},{"sys":4736},{"type":12,"linkType":13,"id":14},{"sys":4738},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4740},{"url":317,"details":4741,"fileName":323,"contentType":324},{"size":319,"image":4742},{"width":321,"height":322},{"sys":4744,"fields":4747},{"id":4745,"createdAt":4746},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":4748,"slug":4749,"articleIntro":-1,"category":4750},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[4751],{"metadata":4752,"sys":4755,"fields":4762},{"tags":4753,"concepts":4754},[],[],{"space":4756,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4758,"publishedVersion":272,"revision":59,"contentType":4760,"locale":27},{"sys":4757},{"type":12,"linkType":13,"id":14},{"sys":4759},{"id":20,"type":12,"linkType":21},{"sys":4761},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4763,"metaTitle":282,"metaDescription":283,"mainTitle":4764,"subtitle":302,"heroImage":4779,"ctaButton":325,"ctaLink":326},[281],{"data":4765,"content":4766,"nodeType":71},{},[4767,4773],{"data":4768,"content":4769,"nodeType":294},{},[4770],{"data":4771,"marks":4772,"value":293,"nodeType":79},{},[],{"data":4774,"content":4775,"nodeType":84},{},[4776],{"data":4777,"marks":4778,"value":301,"nodeType":79},{},[],{"metadata":4780,"sys":4783,"fields":4788},{"tags":4781,"concepts":4782},[],[],{"space":4784,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4786,"publishedVersion":59,"revision":22,"locale":27},{"sys":4785},{"type":12,"linkType":13,"id":14},{"sys":4787},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4789},{"url":317,"details":4790,"fileName":323,"contentType":324},{"size":319,"image":4791},{"width":321,"height":322},{"sys":4793,"fields":4796},{"id":4794,"createdAt":4795},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":4797,"slug":4798,"articleIntro":4797,"category":4799},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[4800],{"metadata":4801,"sys":4804,"fields":4811},{"tags":4802,"concepts":4803},[],[],{"space":4805,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4807,"publishedVersion":272,"revision":59,"contentType":4809,"locale":27},{"sys":4806},{"type":12,"linkType":13,"id":14},{"sys":4808},{"id":20,"type":12,"linkType":21},{"sys":4810},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4812,"metaTitle":282,"metaDescription":283,"mainTitle":4813,"subtitle":302,"heroImage":4828,"ctaButton":325,"ctaLink":326},[281],{"data":4814,"content":4815,"nodeType":71},{},[4816,4822],{"data":4817,"content":4818,"nodeType":294},{},[4819],{"data":4820,"marks":4821,"value":293,"nodeType":79},{},[],{"data":4823,"content":4824,"nodeType":84},{},[4825],{"data":4826,"marks":4827,"value":301,"nodeType":79},{},[],{"metadata":4829,"sys":4832,"fields":4837},{"tags":4830,"concepts":4831},[],[],{"space":4833,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4835,"publishedVersion":59,"revision":22,"locale":27},{"sys":4834},{"type":12,"linkType":13,"id":14},{"sys":4836},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4838},{"url":317,"details":4839,"fileName":323,"contentType":324},{"size":319,"image":4840},{"width":321,"height":322},{"sys":4842,"fields":4845},{"id":4843,"createdAt":4844},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":4846,"slug":4847,"articleIntro":4846,"category":4848},"Compte 213 - Constructions","compte-213-constructions",[4849],{"metadata":4850,"sys":4853,"fields":4860},{"tags":4851,"concepts":4852},[],[],{"space":4854,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4856,"publishedVersion":272,"revision":59,"contentType":4858,"locale":27},{"sys":4855},{"type":12,"linkType":13,"id":14},{"sys":4857},{"id":20,"type":12,"linkType":21},{"sys":4859},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4861,"metaTitle":282,"metaDescription":283,"mainTitle":4862,"subtitle":302,"heroImage":4877,"ctaButton":325,"ctaLink":326},[281],{"data":4863,"content":4864,"nodeType":71},{},[4865,4871],{"data":4866,"content":4867,"nodeType":294},{},[4868],{"data":4869,"marks":4870,"value":293,"nodeType":79},{},[],{"data":4872,"content":4873,"nodeType":84},{},[4874],{"data":4875,"marks":4876,"value":301,"nodeType":79},{},[],{"metadata":4878,"sys":4881,"fields":4886},{"tags":4879,"concepts":4880},[],[],{"space":4882,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4884,"publishedVersion":59,"revision":22,"locale":27},{"sys":4883},{"type":12,"linkType":13,"id":14},{"sys":4885},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4887},{"url":317,"details":4888,"fileName":323,"contentType":324},{"size":319,"image":4889},{"width":321,"height":322},{"sys":4891,"fields":4894},{"id":4892,"createdAt":4893},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":4895,"slug":4896,"articleIntro":4895,"category":4897},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[4898],{"metadata":4899,"sys":4902,"fields":4909},{"tags":4900,"concepts":4901},[],[],{"space":4903,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4905,"publishedVersion":272,"revision":59,"contentType":4907,"locale":27},{"sys":4904},{"type":12,"linkType":13,"id":14},{"sys":4906},{"id":20,"type":12,"linkType":21},{"sys":4908},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4910,"metaTitle":282,"metaDescription":283,"mainTitle":4911,"subtitle":302,"heroImage":4926,"ctaButton":325,"ctaLink":326},[281],{"data":4912,"content":4913,"nodeType":71},{},[4914,4920],{"data":4915,"content":4916,"nodeType":294},{},[4917],{"data":4918,"marks":4919,"value":293,"nodeType":79},{},[],{"data":4921,"content":4922,"nodeType":84},{},[4923],{"data":4924,"marks":4925,"value":301,"nodeType":79},{},[],{"metadata":4927,"sys":4930,"fields":4935},{"tags":4928,"concepts":4929},[],[],{"space":4931,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4933,"publishedVersion":59,"revision":22,"locale":27},{"sys":4932},{"type":12,"linkType":13,"id":14},{"sys":4934},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4936},{"url":317,"details":4937,"fileName":323,"contentType":324},{"size":319,"image":4938},{"width":321,"height":322},{"sys":4940,"fields":4943},{"id":4941,"createdAt":4942},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":4944,"slug":4945,"articleIntro":4944,"category":4946},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[4947],{"metadata":4948,"sys":4951,"fields":4958},{"tags":4949,"concepts":4950},[],[],{"space":4952,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":4954,"publishedVersion":272,"revision":59,"contentType":4956,"locale":27},{"sys":4953},{"type":12,"linkType":13,"id":14},{"sys":4955},{"id":20,"type":12,"linkType":21},{"sys":4957},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":4959,"metaTitle":282,"metaDescription":283,"mainTitle":4960,"subtitle":302,"heroImage":4975,"ctaButton":325,"ctaLink":326},[281],{"data":4961,"content":4962,"nodeType":71},{},[4963,4969],{"data":4964,"content":4965,"nodeType":294},{},[4966],{"data":4967,"marks":4968,"value":293,"nodeType":79},{},[],{"data":4970,"content":4971,"nodeType":84},{},[4972],{"data":4973,"marks":4974,"value":301,"nodeType":79},{},[],{"metadata":4976,"sys":4979,"fields":4984},{"tags":4977,"concepts":4978},[],[],{"space":4980,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":4982,"publishedVersion":59,"revision":22,"locale":27},{"sys":4981},{"type":12,"linkType":13,"id":14},{"sys":4983},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":4985},{"url":317,"details":4986,"fileName":323,"contentType":324},{"size":319,"image":4987},{"width":321,"height":322},{"sys":4989,"fields":4992},{"id":4990,"createdAt":4991},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":4993,"slug":4994,"articleIntro":-1,"category":4995},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[4996],{"metadata":4997,"sys":5000,"fields":5007},{"tags":4998,"concepts":4999},[],[],{"space":5001,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5003,"publishedVersion":272,"revision":59,"contentType":5005,"locale":27},{"sys":5002},{"type":12,"linkType":13,"id":14},{"sys":5004},{"id":20,"type":12,"linkType":21},{"sys":5006},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5008,"metaTitle":282,"metaDescription":283,"mainTitle":5009,"subtitle":302,"heroImage":5024,"ctaButton":325,"ctaLink":326},[281],{"data":5010,"content":5011,"nodeType":71},{},[5012,5018],{"data":5013,"content":5014,"nodeType":294},{},[5015],{"data":5016,"marks":5017,"value":293,"nodeType":79},{},[],{"data":5019,"content":5020,"nodeType":84},{},[5021],{"data":5022,"marks":5023,"value":301,"nodeType":79},{},[],{"metadata":5025,"sys":5028,"fields":5033},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5031,"publishedVersion":59,"revision":22,"locale":27},{"sys":5030},{"type":12,"linkType":13,"id":14},{"sys":5032},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5034},{"url":317,"details":5035,"fileName":323,"contentType":324},{"size":319,"image":5036},{"width":321,"height":322},{"sys":5038,"fields":5041},{"id":5039,"createdAt":5040},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":5042,"slug":5043,"articleIntro":5042,"category":5044},"Compte 6412 - Congés payés","compte-6412-conges-payes",[5045],{"metadata":5046,"sys":5049,"fields":5056},{"tags":5047,"concepts":5048},[],[],{"space":5050,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5052,"publishedVersion":272,"revision":59,"contentType":5054,"locale":27},{"sys":5051},{"type":12,"linkType":13,"id":14},{"sys":5053},{"id":20,"type":12,"linkType":21},{"sys":5055},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5057,"metaTitle":282,"metaDescription":283,"mainTitle":5058,"subtitle":302,"heroImage":5073,"ctaButton":325,"ctaLink":326},[281],{"data":5059,"content":5060,"nodeType":71},{},[5061,5067],{"data":5062,"content":5063,"nodeType":294},{},[5064],{"data":5065,"marks":5066,"value":293,"nodeType":79},{},[],{"data":5068,"content":5069,"nodeType":84},{},[5070],{"data":5071,"marks":5072,"value":301,"nodeType":79},{},[],{"metadata":5074,"sys":5077,"fields":5082},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5080,"publishedVersion":59,"revision":22,"locale":27},{"sys":5079},{"type":12,"linkType":13,"id":14},{"sys":5081},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5083},{"url":317,"details":5084,"fileName":323,"contentType":324},{"size":319,"image":5085},{"width":321,"height":322},{"sys":5087,"fields":5090},{"id":5088,"createdAt":5089},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":5091,"slug":5092,"articleIntro":-1,"category":5093},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[5094],{"metadata":5095,"sys":5098,"fields":5105},{"tags":5096,"concepts":5097},[],[],{"space":5099,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5101,"publishedVersion":272,"revision":59,"contentType":5103,"locale":27},{"sys":5100},{"type":12,"linkType":13,"id":14},{"sys":5102},{"id":20,"type":12,"linkType":21},{"sys":5104},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5106,"metaTitle":282,"metaDescription":283,"mainTitle":5107,"subtitle":302,"heroImage":5122,"ctaButton":325,"ctaLink":326},[281],{"data":5108,"content":5109,"nodeType":71},{},[5110,5116],{"data":5111,"content":5112,"nodeType":294},{},[5113],{"data":5114,"marks":5115,"value":293,"nodeType":79},{},[],{"data":5117,"content":5118,"nodeType":84},{},[5119],{"data":5120,"marks":5121,"value":301,"nodeType":79},{},[],{"metadata":5123,"sys":5126,"fields":5131},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5129,"publishedVersion":59,"revision":22,"locale":27},{"sys":5128},{"type":12,"linkType":13,"id":14},{"sys":5130},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5132},{"url":317,"details":5133,"fileName":323,"contentType":324},{"size":319,"image":5134},{"width":321,"height":322},{"sys":5136,"fields":5139},{"id":5137,"createdAt":5138},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":5140,"slug":5141,"articleIntro":-1,"category":5142},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[5143],{"metadata":5144,"sys":5147,"fields":5154},{"tags":5145,"concepts":5146},[],[],{"space":5148,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5150,"publishedVersion":272,"revision":59,"contentType":5152,"locale":27},{"sys":5149},{"type":12,"linkType":13,"id":14},{"sys":5151},{"id":20,"type":12,"linkType":21},{"sys":5153},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5155,"metaTitle":282,"metaDescription":283,"mainTitle":5156,"subtitle":302,"heroImage":5171,"ctaButton":325,"ctaLink":326},[281],{"data":5157,"content":5158,"nodeType":71},{},[5159,5165],{"data":5160,"content":5161,"nodeType":294},{},[5162],{"data":5163,"marks":5164,"value":293,"nodeType":79},{},[],{"data":5166,"content":5167,"nodeType":84},{},[5168],{"data":5169,"marks":5170,"value":301,"nodeType":79},{},[],{"metadata":5172,"sys":5175,"fields":5180},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5178,"publishedVersion":59,"revision":22,"locale":27},{"sys":5177},{"type":12,"linkType":13,"id":14},{"sys":5179},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5181},{"url":317,"details":5182,"fileName":323,"contentType":324},{"size":319,"image":5183},{"width":321,"height":322},{"sys":5185,"fields":5188},{"id":5186,"createdAt":5187},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":5189,"slug":5190,"articleIntro":-1,"category":5191},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[5192],{"metadata":5193,"sys":5196,"fields":5203},{"tags":5194,"concepts":5195},[],[],{"space":5197,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5199,"publishedVersion":272,"revision":59,"contentType":5201,"locale":27},{"sys":5198},{"type":12,"linkType":13,"id":14},{"sys":5200},{"id":20,"type":12,"linkType":21},{"sys":5202},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5204,"metaTitle":282,"metaDescription":283,"mainTitle":5205,"subtitle":302,"heroImage":5220,"ctaButton":325,"ctaLink":326},[281],{"data":5206,"content":5207,"nodeType":71},{},[5208,5214],{"data":5209,"content":5210,"nodeType":294},{},[5211],{"data":5212,"marks":5213,"value":293,"nodeType":79},{},[],{"data":5215,"content":5216,"nodeType":84},{},[5217],{"data":5218,"marks":5219,"value":301,"nodeType":79},{},[],{"metadata":5221,"sys":5224,"fields":5229},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5227,"publishedVersion":59,"revision":22,"locale":27},{"sys":5226},{"type":12,"linkType":13,"id":14},{"sys":5228},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5230},{"url":317,"details":5231,"fileName":323,"contentType":324},{"size":319,"image":5232},{"width":321,"height":322},{"sys":5234,"fields":5237},{"id":5235,"createdAt":5236},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":5238,"slug":5239,"articleIntro":5238,"category":5240},"6021 - Matières consommables","compte-6021-matieres-consommables",[5241],{"metadata":5242,"sys":5245,"fields":5252},{"tags":5243,"concepts":5244},[],[],{"space":5246,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5248,"publishedVersion":272,"revision":59,"contentType":5250,"locale":27},{"sys":5247},{"type":12,"linkType":13,"id":14},{"sys":5249},{"id":20,"type":12,"linkType":21},{"sys":5251},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5253,"metaTitle":282,"metaDescription":283,"mainTitle":5254,"subtitle":302,"heroImage":5269,"ctaButton":325,"ctaLink":326},[281],{"data":5255,"content":5256,"nodeType":71},{},[5257,5263],{"data":5258,"content":5259,"nodeType":294},{},[5260],{"data":5261,"marks":5262,"value":293,"nodeType":79},{},[],{"data":5264,"content":5265,"nodeType":84},{},[5266],{"data":5267,"marks":5268,"value":301,"nodeType":79},{},[],{"metadata":5270,"sys":5273,"fields":5278},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5276,"publishedVersion":59,"revision":22,"locale":27},{"sys":5275},{"type":12,"linkType":13,"id":14},{"sys":5277},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5279},{"url":317,"details":5280,"fileName":323,"contentType":324},{"size":319,"image":5281},{"width":321,"height":322},{"sys":5283,"fields":5286},{"id":5284,"createdAt":5285},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5287,"slug":5288,"articleIntro":5287,"category":5289},"6471 - Prestations directes","compte-6471-prestations-directes",[5290],{"metadata":5291,"sys":5294,"fields":5301},{"tags":5292,"concepts":5293},[],[],{"space":5295,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5297,"publishedVersion":272,"revision":59,"contentType":5299,"locale":27},{"sys":5296},{"type":12,"linkType":13,"id":14},{"sys":5298},{"id":20,"type":12,"linkType":21},{"sys":5300},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5302,"metaTitle":282,"metaDescription":283,"mainTitle":5303,"subtitle":302,"heroImage":5318,"ctaButton":325,"ctaLink":326},[281],{"data":5304,"content":5305,"nodeType":71},{},[5306,5312],{"data":5307,"content":5308,"nodeType":294},{},[5309],{"data":5310,"marks":5311,"value":293,"nodeType":79},{},[],{"data":5313,"content":5314,"nodeType":84},{},[5315],{"data":5316,"marks":5317,"value":301,"nodeType":79},{},[],{"metadata":5319,"sys":5322,"fields":5327},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5325,"publishedVersion":59,"revision":22,"locale":27},{"sys":5324},{"type":12,"linkType":13,"id":14},{"sys":5326},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5328},{"url":317,"details":5329,"fileName":323,"contentType":324},{"size":319,"image":5330},{"width":321,"height":322},{"sys":5332,"fields":5335},{"id":5333,"createdAt":5334},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":5336,"slug":5337,"articleIntro":-1,"category":5338},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[5339],{"metadata":5340,"sys":5343,"fields":5350},{"tags":5341,"concepts":5342},[],[],{"space":5344,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5346,"publishedVersion":272,"revision":59,"contentType":5348,"locale":27},{"sys":5345},{"type":12,"linkType":13,"id":14},{"sys":5347},{"id":20,"type":12,"linkType":21},{"sys":5349},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5351,"metaTitle":282,"metaDescription":283,"mainTitle":5352,"subtitle":302,"heroImage":5367,"ctaButton":325,"ctaLink":326},[281],{"data":5353,"content":5354,"nodeType":71},{},[5355,5361],{"data":5356,"content":5357,"nodeType":294},{},[5358],{"data":5359,"marks":5360,"value":293,"nodeType":79},{},[],{"data":5362,"content":5363,"nodeType":84},{},[5364],{"data":5365,"marks":5366,"value":301,"nodeType":79},{},[],{"metadata":5368,"sys":5371,"fields":5376},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5374,"publishedVersion":59,"revision":22,"locale":27},{"sys":5373},{"type":12,"linkType":13,"id":14},{"sys":5375},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5377},{"url":317,"details":5378,"fileName":323,"contentType":324},{"size":319,"image":5379},{"width":321,"height":322},{"sys":5381,"fields":5383},{"id":5382,"createdAt":1754},"2AsCehfNKF5belxwySwOk8",{"title":5384,"slug":5385,"articleIntro":5384,"category":5386},"2611 - Actions","compte-2611-actions",[5387],{"metadata":5388,"sys":5391,"fields":5398},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5394,"publishedVersion":272,"revision":59,"contentType":5396,"locale":27},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":20,"type":12,"linkType":21},{"sys":5397},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5399,"metaTitle":282,"metaDescription":283,"mainTitle":5400,"subtitle":302,"heroImage":5415,"ctaButton":325,"ctaLink":326},[281],{"data":5401,"content":5402,"nodeType":71},{},[5403,5409],{"data":5404,"content":5405,"nodeType":294},{},[5406],{"data":5407,"marks":5408,"value":293,"nodeType":79},{},[],{"data":5410,"content":5411,"nodeType":84},{},[5412],{"data":5413,"marks":5414,"value":301,"nodeType":79},{},[],{"metadata":5416,"sys":5419,"fields":5424},{"tags":5417,"concepts":5418},[],[],{"space":5420,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5422,"publishedVersion":59,"revision":22,"locale":27},{"sys":5421},{"type":12,"linkType":13,"id":14},{"sys":5423},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5425},{"url":317,"details":5426,"fileName":323,"contentType":324},{"size":319,"image":5427},{"width":321,"height":322},{"sys":5429,"fields":5432},{"id":5430,"createdAt":5431},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":5433,"slug":5434,"articleIntro":5433,"category":5435},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[5436],{"metadata":5437,"sys":5440,"fields":5447},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5443,"publishedVersion":272,"revision":59,"contentType":5445,"locale":27},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":20,"type":12,"linkType":21},{"sys":5446},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5448,"metaTitle":282,"metaDescription":283,"mainTitle":5449,"subtitle":302,"heroImage":5464,"ctaButton":325,"ctaLink":326},[281],{"data":5450,"content":5451,"nodeType":71},{},[5452,5458],{"data":5453,"content":5454,"nodeType":294},{},[5455],{"data":5456,"marks":5457,"value":293,"nodeType":79},{},[],{"data":5459,"content":5460,"nodeType":84},{},[5461],{"data":5462,"marks":5463,"value":301,"nodeType":79},{},[],{"metadata":5465,"sys":5468,"fields":5473},{"tags":5466,"concepts":5467},[],[],{"space":5469,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5471,"publishedVersion":59,"revision":22,"locale":27},{"sys":5470},{"type":12,"linkType":13,"id":14},{"sys":5472},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5474},{"url":317,"details":5475,"fileName":323,"contentType":324},{"size":319,"image":5476},{"width":321,"height":322},{"sys":5478,"fields":5481},{"id":5479,"createdAt":5480},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":5482,"slug":5483,"articleIntro":5482,"category":5484},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[5485],{"metadata":5486,"sys":5489,"fields":5496},{"tags":5487,"concepts":5488},[],[],{"space":5490,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5492,"publishedVersion":272,"revision":59,"contentType":5494,"locale":27},{"sys":5491},{"type":12,"linkType":13,"id":14},{"sys":5493},{"id":20,"type":12,"linkType":21},{"sys":5495},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5497,"metaTitle":282,"metaDescription":283,"mainTitle":5498,"subtitle":302,"heroImage":5513,"ctaButton":325,"ctaLink":326},[281],{"data":5499,"content":5500,"nodeType":71},{},[5501,5507],{"data":5502,"content":5503,"nodeType":294},{},[5504],{"data":5505,"marks":5506,"value":293,"nodeType":79},{},[],{"data":5508,"content":5509,"nodeType":84},{},[5510],{"data":5511,"marks":5512,"value":301,"nodeType":79},{},[],{"metadata":5514,"sys":5517,"fields":5522},{"tags":5515,"concepts":5516},[],[],{"space":5518,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5520,"publishedVersion":59,"revision":22,"locale":27},{"sys":5519},{"type":12,"linkType":13,"id":14},{"sys":5521},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5523},{"url":317,"details":5524,"fileName":323,"contentType":324},{"size":319,"image":5525},{"width":321,"height":322},{"sys":5527,"fields":5530},{"id":5528,"createdAt":5529},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":5531,"slug":5532,"articleIntro":5531,"category":5533},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[5534],{"metadata":5535,"sys":5538,"fields":5545},{"tags":5536,"concepts":5537},[],[],{"space":5539,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5541,"publishedVersion":272,"revision":59,"contentType":5543,"locale":27},{"sys":5540},{"type":12,"linkType":13,"id":14},{"sys":5542},{"id":20,"type":12,"linkType":21},{"sys":5544},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5546,"metaTitle":282,"metaDescription":283,"mainTitle":5547,"subtitle":302,"heroImage":5562,"ctaButton":325,"ctaLink":326},[281],{"data":5548,"content":5549,"nodeType":71},{},[5550,5556],{"data":5551,"content":5552,"nodeType":294},{},[5553],{"data":5554,"marks":5555,"value":293,"nodeType":79},{},[],{"data":5557,"content":5558,"nodeType":84},{},[5559],{"data":5560,"marks":5561,"value":301,"nodeType":79},{},[],{"metadata":5563,"sys":5566,"fields":5571},{"tags":5564,"concepts":5565},[],[],{"space":5567,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5569,"publishedVersion":59,"revision":22,"locale":27},{"sys":5568},{"type":12,"linkType":13,"id":14},{"sys":5570},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5572},{"url":317,"details":5573,"fileName":323,"contentType":324},{"size":319,"image":5574},{"width":321,"height":322},{"sys":5576,"fields":5579},{"id":5577,"createdAt":5578},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":5580,"slug":5581,"articleIntro":-1,"category":5582},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[5583],{"metadata":5584,"sys":5587,"fields":5594},{"tags":5585,"concepts":5586},[],[],{"space":5588,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5590,"publishedVersion":272,"revision":59,"contentType":5592,"locale":27},{"sys":5589},{"type":12,"linkType":13,"id":14},{"sys":5591},{"id":20,"type":12,"linkType":21},{"sys":5593},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5595,"metaTitle":282,"metaDescription":283,"mainTitle":5596,"subtitle":302,"heroImage":5611,"ctaButton":325,"ctaLink":326},[281],{"data":5597,"content":5598,"nodeType":71},{},[5599,5605],{"data":5600,"content":5601,"nodeType":294},{},[5602],{"data":5603,"marks":5604,"value":293,"nodeType":79},{},[],{"data":5606,"content":5607,"nodeType":84},{},[5608],{"data":5609,"marks":5610,"value":301,"nodeType":79},{},[],{"metadata":5612,"sys":5615,"fields":5620},{"tags":5613,"concepts":5614},[],[],{"space":5616,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5618,"publishedVersion":59,"revision":22,"locale":27},{"sys":5617},{"type":12,"linkType":13,"id":14},{"sys":5619},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5621},{"url":317,"details":5622,"fileName":323,"contentType":324},{"size":319,"image":5623},{"width":321,"height":322},{"sys":5625,"fields":5628},{"id":5626,"createdAt":5627},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":5629,"slug":5630,"articleIntro":5629,"category":5631},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[5632],{"metadata":5633,"sys":5636,"fields":5643},{"tags":5634,"concepts":5635},[],[],{"space":5637,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5639,"publishedVersion":272,"revision":59,"contentType":5641,"locale":27},{"sys":5638},{"type":12,"linkType":13,"id":14},{"sys":5640},{"id":20,"type":12,"linkType":21},{"sys":5642},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5644,"metaTitle":282,"metaDescription":283,"mainTitle":5645,"subtitle":302,"heroImage":5660,"ctaButton":325,"ctaLink":326},[281],{"data":5646,"content":5647,"nodeType":71},{},[5648,5654],{"data":5649,"content":5650,"nodeType":294},{},[5651],{"data":5652,"marks":5653,"value":293,"nodeType":79},{},[],{"data":5655,"content":5656,"nodeType":84},{},[5657],{"data":5658,"marks":5659,"value":301,"nodeType":79},{},[],{"metadata":5661,"sys":5664,"fields":5669},{"tags":5662,"concepts":5663},[],[],{"space":5665,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5667,"publishedVersion":59,"revision":22,"locale":27},{"sys":5666},{"type":12,"linkType":13,"id":14},{"sys":5668},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5670},{"url":317,"details":5671,"fileName":323,"contentType":324},{"size":319,"image":5672},{"width":321,"height":322},{"sys":5674,"fields":5677},{"id":5675,"createdAt":5676},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":5678,"slug":5679,"articleIntro":5678,"category":5680},"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",[5681],{"metadata":5682,"sys":5685,"fields":5692},{"tags":5683,"concepts":5684},[],[],{"space":5686,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5688,"publishedVersion":272,"revision":59,"contentType":5690,"locale":27},{"sys":5687},{"type":12,"linkType":13,"id":14},{"sys":5689},{"id":20,"type":12,"linkType":21},{"sys":5691},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5693,"metaTitle":282,"metaDescription":283,"mainTitle":5694,"subtitle":302,"heroImage":5709,"ctaButton":325,"ctaLink":326},[281],{"data":5695,"content":5696,"nodeType":71},{},[5697,5703],{"data":5698,"content":5699,"nodeType":294},{},[5700],{"data":5701,"marks":5702,"value":293,"nodeType":79},{},[],{"data":5704,"content":5705,"nodeType":84},{},[5706],{"data":5707,"marks":5708,"value":301,"nodeType":79},{},[],{"metadata":5710,"sys":5713,"fields":5718},{"tags":5711,"concepts":5712},[],[],{"space":5714,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5716,"publishedVersion":59,"revision":22,"locale":27},{"sys":5715},{"type":12,"linkType":13,"id":14},{"sys":5717},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5719},{"url":317,"details":5720,"fileName":323,"contentType":324},{"size":319,"image":5721},{"width":321,"height":322},{"sys":5723,"fields":5726},{"id":5724,"createdAt":5725},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":5727,"slug":5728,"articleIntro":5727,"category":5729},"2313 - Constructions","compte-2313-constructions",[5730],{"metadata":5731,"sys":5734,"fields":5741},{"tags":5732,"concepts":5733},[],[],{"space":5735,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5737,"publishedVersion":272,"revision":59,"contentType":5739,"locale":27},{"sys":5736},{"type":12,"linkType":13,"id":14},{"sys":5738},{"id":20,"type":12,"linkType":21},{"sys":5740},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5742,"metaTitle":282,"metaDescription":283,"mainTitle":5743,"subtitle":302,"heroImage":5758,"ctaButton":325,"ctaLink":326},[281],{"data":5744,"content":5745,"nodeType":71},{},[5746,5752],{"data":5747,"content":5748,"nodeType":294},{},[5749],{"data":5750,"marks":5751,"value":293,"nodeType":79},{},[],{"data":5753,"content":5754,"nodeType":84},{},[5755],{"data":5756,"marks":5757,"value":301,"nodeType":79},{},[],{"metadata":5759,"sys":5762,"fields":5767},{"tags":5760,"concepts":5761},[],[],{"space":5763,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5765,"publishedVersion":59,"revision":22,"locale":27},{"sys":5764},{"type":12,"linkType":13,"id":14},{"sys":5766},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5768},{"url":317,"details":5769,"fileName":323,"contentType":324},{"size":319,"image":5770},{"width":321,"height":322},{"sys":5772,"fields":5775},{"id":5773,"createdAt":5774},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":5776,"slug":5777,"articleIntro":5776,"category":5778},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[5779],{"metadata":5780,"sys":5783,"fields":5790},{"tags":5781,"concepts":5782},[],[],{"space":5784,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5786,"publishedVersion":272,"revision":59,"contentType":5788,"locale":27},{"sys":5785},{"type":12,"linkType":13,"id":14},{"sys":5787},{"id":20,"type":12,"linkType":21},{"sys":5789},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5791,"metaTitle":282,"metaDescription":283,"mainTitle":5792,"subtitle":302,"heroImage":5807,"ctaButton":325,"ctaLink":326},[281],{"data":5793,"content":5794,"nodeType":71},{},[5795,5801],{"data":5796,"content":5797,"nodeType":294},{},[5798],{"data":5799,"marks":5800,"value":293,"nodeType":79},{},[],{"data":5802,"content":5803,"nodeType":84},{},[5804],{"data":5805,"marks":5806,"value":301,"nodeType":79},{},[],{"metadata":5808,"sys":5811,"fields":5816},{"tags":5809,"concepts":5810},[],[],{"space":5812,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5814,"publishedVersion":59,"revision":22,"locale":27},{"sys":5813},{"type":12,"linkType":13,"id":14},{"sys":5815},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5817},{"url":317,"details":5818,"fileName":323,"contentType":324},{"size":319,"image":5819},{"width":321,"height":322},{"sys":5821,"fields":5824},{"id":5822,"createdAt":5823},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":5825,"slug":5826,"articleIntro":5825,"category":5827},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[5828],{"metadata":5829,"sys":5832,"fields":5839},{"tags":5830,"concepts":5831},[],[],{"space":5833,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5835,"publishedVersion":272,"revision":59,"contentType":5837,"locale":27},{"sys":5834},{"type":12,"linkType":13,"id":14},{"sys":5836},{"id":20,"type":12,"linkType":21},{"sys":5838},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5840,"metaTitle":282,"metaDescription":283,"mainTitle":5841,"subtitle":302,"heroImage":5856,"ctaButton":325,"ctaLink":326},[281],{"data":5842,"content":5843,"nodeType":71},{},[5844,5850],{"data":5845,"content":5846,"nodeType":294},{},[5847],{"data":5848,"marks":5849,"value":293,"nodeType":79},{},[],{"data":5851,"content":5852,"nodeType":84},{},[5853],{"data":5854,"marks":5855,"value":301,"nodeType":79},{},[],{"metadata":5857,"sys":5860,"fields":5865},{"tags":5858,"concepts":5859},[],[],{"space":5861,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5863,"publishedVersion":59,"revision":22,"locale":27},{"sys":5862},{"type":12,"linkType":13,"id":14},{"sys":5864},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5866},{"url":317,"details":5867,"fileName":323,"contentType":324},{"size":319,"image":5868},{"width":321,"height":322},{"sys":5870,"fields":5873},{"id":5871,"createdAt":5872},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":5874,"slug":5875,"articleIntro":-1,"category":5876},"Compte 411 - Clients","compte-411-clients",[5877],{"metadata":5878,"sys":5881,"fields":5888},{"tags":5879,"concepts":5880},[],[],{"space":5882,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5884,"publishedVersion":272,"revision":59,"contentType":5886,"locale":27},{"sys":5883},{"type":12,"linkType":13,"id":14},{"sys":5885},{"id":20,"type":12,"linkType":21},{"sys":5887},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5889,"metaTitle":282,"metaDescription":283,"mainTitle":5890,"subtitle":302,"heroImage":5905,"ctaButton":325,"ctaLink":326},[281],{"data":5891,"content":5892,"nodeType":71},{},[5893,5899],{"data":5894,"content":5895,"nodeType":294},{},[5896],{"data":5897,"marks":5898,"value":293,"nodeType":79},{},[],{"data":5900,"content":5901,"nodeType":84},{},[5902],{"data":5903,"marks":5904,"value":301,"nodeType":79},{},[],{"metadata":5906,"sys":5909,"fields":5914},{"tags":5907,"concepts":5908},[],[],{"space":5910,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5912,"publishedVersion":59,"revision":22,"locale":27},{"sys":5911},{"type":12,"linkType":13,"id":14},{"sys":5913},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5915},{"url":317,"details":5916,"fileName":323,"contentType":324},{"size":319,"image":5917},{"width":321,"height":322},{"sys":5919,"fields":5922},{"id":5920,"createdAt":5921},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":5923,"slug":5924,"articleIntro":-1,"category":5925},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[5926],{"metadata":5927,"sys":5930,"fields":5937},{"tags":5928,"concepts":5929},[],[],{"space":5931,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5933,"publishedVersion":272,"revision":59,"contentType":5935,"locale":27},{"sys":5932},{"type":12,"linkType":13,"id":14},{"sys":5934},{"id":20,"type":12,"linkType":21},{"sys":5936},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5938,"metaTitle":282,"metaDescription":283,"mainTitle":5939,"subtitle":302,"heroImage":5954,"ctaButton":325,"ctaLink":326},[281],{"data":5940,"content":5941,"nodeType":71},{},[5942,5948],{"data":5943,"content":5944,"nodeType":294},{},[5945],{"data":5946,"marks":5947,"value":293,"nodeType":79},{},[],{"data":5949,"content":5950,"nodeType":84},{},[5951],{"data":5952,"marks":5953,"value":301,"nodeType":79},{},[],{"metadata":5955,"sys":5958,"fields":5963},{"tags":5956,"concepts":5957},[],[],{"space":5959,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":5961,"publishedVersion":59,"revision":22,"locale":27},{"sys":5960},{"type":12,"linkType":13,"id":14},{"sys":5962},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":5964},{"url":317,"details":5965,"fileName":323,"contentType":324},{"size":319,"image":5966},{"width":321,"height":322},{"sys":5968,"fields":5971},{"id":5969,"createdAt":5970},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":5972,"slug":5973,"articleIntro":5972,"category":5974},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[5975],{"metadata":5976,"sys":5979,"fields":5986},{"tags":5977,"concepts":5978},[],[],{"space":5980,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":5982,"publishedVersion":272,"revision":59,"contentType":5984,"locale":27},{"sys":5981},{"type":12,"linkType":13,"id":14},{"sys":5983},{"id":20,"type":12,"linkType":21},{"sys":5985},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":5987,"metaTitle":282,"metaDescription":283,"mainTitle":5988,"subtitle":302,"heroImage":6003,"ctaButton":325,"ctaLink":326},[281],{"data":5989,"content":5990,"nodeType":71},{},[5991,5997],{"data":5992,"content":5993,"nodeType":294},{},[5994],{"data":5995,"marks":5996,"value":293,"nodeType":79},{},[],{"data":5998,"content":5999,"nodeType":84},{},[6000],{"data":6001,"marks":6002,"value":301,"nodeType":79},{},[],{"metadata":6004,"sys":6007,"fields":6012},{"tags":6005,"concepts":6006},[],[],{"space":6008,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6010,"publishedVersion":59,"revision":22,"locale":27},{"sys":6009},{"type":12,"linkType":13,"id":14},{"sys":6011},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6013},{"url":317,"details":6014,"fileName":323,"contentType":324},{"size":319,"image":6015},{"width":321,"height":322},{"sys":6017,"fields":6020},{"id":6018,"createdAt":6019},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":6021,"slug":6022,"articleIntro":6021,"category":6023},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[6024],{"metadata":6025,"sys":6028,"fields":6035},{"tags":6026,"concepts":6027},[],[],{"space":6029,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6031,"publishedVersion":272,"revision":59,"contentType":6033,"locale":27},{"sys":6030},{"type":12,"linkType":13,"id":14},{"sys":6032},{"id":20,"type":12,"linkType":21},{"sys":6034},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6036,"metaTitle":282,"metaDescription":283,"mainTitle":6037,"subtitle":302,"heroImage":6052,"ctaButton":325,"ctaLink":326},[281],{"data":6038,"content":6039,"nodeType":71},{},[6040,6046],{"data":6041,"content":6042,"nodeType":294},{},[6043],{"data":6044,"marks":6045,"value":293,"nodeType":79},{},[],{"data":6047,"content":6048,"nodeType":84},{},[6049],{"data":6050,"marks":6051,"value":301,"nodeType":79},{},[],{"metadata":6053,"sys":6056,"fields":6061},{"tags":6054,"concepts":6055},[],[],{"space":6057,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6059,"publishedVersion":59,"revision":22,"locale":27},{"sys":6058},{"type":12,"linkType":13,"id":14},{"sys":6060},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6062},{"url":317,"details":6063,"fileName":323,"contentType":324},{"size":319,"image":6064},{"width":321,"height":322},{"sys":6066,"fields":6069},{"id":6067,"createdAt":6068},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":6070,"slug":6071,"articleIntro":6070,"category":6072},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[6073],{"metadata":6074,"sys":6077,"fields":6084},{"tags":6075,"concepts":6076},[],[],{"space":6078,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6080,"publishedVersion":272,"revision":59,"contentType":6082,"locale":27},{"sys":6079},{"type":12,"linkType":13,"id":14},{"sys":6081},{"id":20,"type":12,"linkType":21},{"sys":6083},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6085,"metaTitle":282,"metaDescription":283,"mainTitle":6086,"subtitle":302,"heroImage":6101,"ctaButton":325,"ctaLink":326},[281],{"data":6087,"content":6088,"nodeType":71},{},[6089,6095],{"data":6090,"content":6091,"nodeType":294},{},[6092],{"data":6093,"marks":6094,"value":293,"nodeType":79},{},[],{"data":6096,"content":6097,"nodeType":84},{},[6098],{"data":6099,"marks":6100,"value":301,"nodeType":79},{},[],{"metadata":6102,"sys":6105,"fields":6110},{"tags":6103,"concepts":6104},[],[],{"space":6106,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6108,"publishedVersion":59,"revision":22,"locale":27},{"sys":6107},{"type":12,"linkType":13,"id":14},{"sys":6109},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6111},{"url":317,"details":6112,"fileName":323,"contentType":324},{"size":319,"image":6113},{"width":321,"height":322},{"sys":6115,"fields":6118},{"id":6116,"createdAt":6117},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":6119,"slug":6120,"articleIntro":6119,"category":6121},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[6122],{"metadata":6123,"sys":6126,"fields":6133},{"tags":6124,"concepts":6125},[],[],{"space":6127,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6129,"publishedVersion":272,"revision":59,"contentType":6131,"locale":27},{"sys":6128},{"type":12,"linkType":13,"id":14},{"sys":6130},{"id":20,"type":12,"linkType":21},{"sys":6132},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6134,"metaTitle":282,"metaDescription":283,"mainTitle":6135,"subtitle":302,"heroImage":6150,"ctaButton":325,"ctaLink":326},[281],{"data":6136,"content":6137,"nodeType":71},{},[6138,6144],{"data":6139,"content":6140,"nodeType":294},{},[6141],{"data":6142,"marks":6143,"value":293,"nodeType":79},{},[],{"data":6145,"content":6146,"nodeType":84},{},[6147],{"data":6148,"marks":6149,"value":301,"nodeType":79},{},[],{"metadata":6151,"sys":6154,"fields":6159},{"tags":6152,"concepts":6153},[],[],{"space":6155,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6157,"publishedVersion":59,"revision":22,"locale":27},{"sys":6156},{"type":12,"linkType":13,"id":14},{"sys":6158},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6160},{"url":317,"details":6161,"fileName":323,"contentType":324},{"size":319,"image":6162},{"width":321,"height":322},{"sys":6164,"fields":6167},{"id":6165,"createdAt":6166},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":6168,"slug":6169,"articleIntro":6168,"category":6170},"Compte 508 - Obligations","compte-508-obligations",[6171],{"metadata":6172,"sys":6175,"fields":6182},{"tags":6173,"concepts":6174},[],[],{"space":6176,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6178,"publishedVersion":272,"revision":59,"contentType":6180,"locale":27},{"sys":6177},{"type":12,"linkType":13,"id":14},{"sys":6179},{"id":20,"type":12,"linkType":21},{"sys":6181},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6183,"metaTitle":282,"metaDescription":283,"mainTitle":6184,"subtitle":302,"heroImage":6199,"ctaButton":325,"ctaLink":326},[281],{"data":6185,"content":6186,"nodeType":71},{},[6187,6193],{"data":6188,"content":6189,"nodeType":294},{},[6190],{"data":6191,"marks":6192,"value":293,"nodeType":79},{},[],{"data":6194,"content":6195,"nodeType":84},{},[6196],{"data":6197,"marks":6198,"value":301,"nodeType":79},{},[],{"metadata":6200,"sys":6203,"fields":6208},{"tags":6201,"concepts":6202},[],[],{"space":6204,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6206,"publishedVersion":59,"revision":22,"locale":27},{"sys":6205},{"type":12,"linkType":13,"id":14},{"sys":6207},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6209},{"url":317,"details":6210,"fileName":323,"contentType":324},{"size":319,"image":6211},{"width":321,"height":322},{"sys":6213,"fields":6216},{"id":6214,"createdAt":6215},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":6217,"slug":6218,"articleIntro":6217,"category":6219},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[6220],{"metadata":6221,"sys":6224,"fields":6231},{"tags":6222,"concepts":6223},[],[],{"space":6225,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6227,"publishedVersion":272,"revision":59,"contentType":6229,"locale":27},{"sys":6226},{"type":12,"linkType":13,"id":14},{"sys":6228},{"id":20,"type":12,"linkType":21},{"sys":6230},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6232,"metaTitle":282,"metaDescription":283,"mainTitle":6233,"subtitle":302,"heroImage":6248,"ctaButton":325,"ctaLink":326},[281],{"data":6234,"content":6235,"nodeType":71},{},[6236,6242],{"data":6237,"content":6238,"nodeType":294},{},[6239],{"data":6240,"marks":6241,"value":293,"nodeType":79},{},[],{"data":6243,"content":6244,"nodeType":84},{},[6245],{"data":6246,"marks":6247,"value":301,"nodeType":79},{},[],{"metadata":6249,"sys":6252,"fields":6257},{"tags":6250,"concepts":6251},[],[],{"space":6253,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6255,"publishedVersion":59,"revision":22,"locale":27},{"sys":6254},{"type":12,"linkType":13,"id":14},{"sys":6256},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6258},{"url":317,"details":6259,"fileName":323,"contentType":324},{"size":319,"image":6260},{"width":321,"height":322},{"sys":6262,"fields":6265},{"id":6263,"createdAt":6264},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6266,"slug":6267,"articleIntro":6266,"category":6268},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6269],{"metadata":6270,"sys":6273,"fields":6280},{"tags":6271,"concepts":6272},[],[],{"space":6274,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6276,"publishedVersion":272,"revision":59,"contentType":6278,"locale":27},{"sys":6275},{"type":12,"linkType":13,"id":14},{"sys":6277},{"id":20,"type":12,"linkType":21},{"sys":6279},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6281,"metaTitle":282,"metaDescription":283,"mainTitle":6282,"subtitle":302,"heroImage":6297,"ctaButton":325,"ctaLink":326},[281],{"data":6283,"content":6284,"nodeType":71},{},[6285,6291],{"data":6286,"content":6287,"nodeType":294},{},[6288],{"data":6289,"marks":6290,"value":293,"nodeType":79},{},[],{"data":6292,"content":6293,"nodeType":84},{},[6294],{"data":6295,"marks":6296,"value":301,"nodeType":79},{},[],{"metadata":6298,"sys":6301,"fields":6306},{"tags":6299,"concepts":6300},[],[],{"space":6302,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6304,"publishedVersion":59,"revision":22,"locale":27},{"sys":6303},{"type":12,"linkType":13,"id":14},{"sys":6305},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6307},{"url":317,"details":6308,"fileName":323,"contentType":324},{"size":319,"image":6309},{"width":321,"height":322},{"sys":6311,"fields":6314},{"id":6312,"createdAt":6313},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":6315,"slug":6316,"articleIntro":6315,"category":6317},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[6318],{"metadata":6319,"sys":6322,"fields":6329},{"tags":6320,"concepts":6321},[],[],{"space":6323,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6325,"publishedVersion":272,"revision":59,"contentType":6327,"locale":27},{"sys":6324},{"type":12,"linkType":13,"id":14},{"sys":6326},{"id":20,"type":12,"linkType":21},{"sys":6328},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6330,"metaTitle":282,"metaDescription":283,"mainTitle":6331,"subtitle":302,"heroImage":6346,"ctaButton":325,"ctaLink":326},[281],{"data":6332,"content":6333,"nodeType":71},{},[6334,6340],{"data":6335,"content":6336,"nodeType":294},{},[6337],{"data":6338,"marks":6339,"value":293,"nodeType":79},{},[],{"data":6341,"content":6342,"nodeType":84},{},[6343],{"data":6344,"marks":6345,"value":301,"nodeType":79},{},[],{"metadata":6347,"sys":6350,"fields":6355},{"tags":6348,"concepts":6349},[],[],{"space":6351,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6353,"publishedVersion":59,"revision":22,"locale":27},{"sys":6352},{"type":12,"linkType":13,"id":14},{"sys":6354},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6356},{"url":317,"details":6357,"fileName":323,"contentType":324},{"size":319,"image":6358},{"width":321,"height":322},{"sys":6360,"fields":6363},{"id":6361,"createdAt":6362},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":6364,"slug":6365,"articleIntro":6364,"category":6366},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[6367],{"metadata":6368,"sys":6371,"fields":6378},{"tags":6369,"concepts":6370},[],[],{"space":6372,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6374,"publishedVersion":272,"revision":59,"contentType":6376,"locale":27},{"sys":6373},{"type":12,"linkType":13,"id":14},{"sys":6375},{"id":20,"type":12,"linkType":21},{"sys":6377},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6379,"metaTitle":282,"metaDescription":283,"mainTitle":6380,"subtitle":302,"heroImage":6395,"ctaButton":325,"ctaLink":326},[281],{"data":6381,"content":6382,"nodeType":71},{},[6383,6389],{"data":6384,"content":6385,"nodeType":294},{},[6386],{"data":6387,"marks":6388,"value":293,"nodeType":79},{},[],{"data":6390,"content":6391,"nodeType":84},{},[6392],{"data":6393,"marks":6394,"value":301,"nodeType":79},{},[],{"metadata":6396,"sys":6399,"fields":6404},{"tags":6397,"concepts":6398},[],[],{"space":6400,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6402,"publishedVersion":59,"revision":22,"locale":27},{"sys":6401},{"type":12,"linkType":13,"id":14},{"sys":6403},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6405},{"url":317,"details":6406,"fileName":323,"contentType":324},{"size":319,"image":6407},{"width":321,"height":322},{"sys":6409,"fields":6412},{"id":6410,"createdAt":6411},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":6413,"slug":6414,"articleIntro":6413,"category":6415},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[6416],{"metadata":6417,"sys":6420,"fields":6427},{"tags":6418,"concepts":6419},[],[],{"space":6421,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6423,"publishedVersion":272,"revision":59,"contentType":6425,"locale":27},{"sys":6422},{"type":12,"linkType":13,"id":14},{"sys":6424},{"id":20,"type":12,"linkType":21},{"sys":6426},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6428,"metaTitle":282,"metaDescription":283,"mainTitle":6429,"subtitle":302,"heroImage":6444,"ctaButton":325,"ctaLink":326},[281],{"data":6430,"content":6431,"nodeType":71},{},[6432,6438],{"data":6433,"content":6434,"nodeType":294},{},[6435],{"data":6436,"marks":6437,"value":293,"nodeType":79},{},[],{"data":6439,"content":6440,"nodeType":84},{},[6441],{"data":6442,"marks":6443,"value":301,"nodeType":79},{},[],{"metadata":6445,"sys":6448,"fields":6453},{"tags":6446,"concepts":6447},[],[],{"space":6449,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6451,"publishedVersion":59,"revision":22,"locale":27},{"sys":6450},{"type":12,"linkType":13,"id":14},{"sys":6452},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6454},{"url":317,"details":6455,"fileName":323,"contentType":324},{"size":319,"image":6456},{"width":321,"height":322},{"sys":6458,"fields":6461},{"id":6459,"createdAt":6460},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":6462,"slug":6463,"articleIntro":-1,"category":6464},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[6465],{"metadata":6466,"sys":6469,"fields":6476},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6472,"publishedVersion":272,"revision":59,"contentType":6474,"locale":27},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":20,"type":12,"linkType":21},{"sys":6475},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6477,"metaTitle":282,"metaDescription":283,"mainTitle":6478,"subtitle":302,"heroImage":6493,"ctaButton":325,"ctaLink":326},[281],{"data":6479,"content":6480,"nodeType":71},{},[6481,6487],{"data":6482,"content":6483,"nodeType":294},{},[6484],{"data":6485,"marks":6486,"value":293,"nodeType":79},{},[],{"data":6488,"content":6489,"nodeType":84},{},[6490],{"data":6491,"marks":6492,"value":301,"nodeType":79},{},[],{"metadata":6494,"sys":6497,"fields":6502},{"tags":6495,"concepts":6496},[],[],{"space":6498,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6500,"publishedVersion":59,"revision":22,"locale":27},{"sys":6499},{"type":12,"linkType":13,"id":14},{"sys":6501},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6503},{"url":317,"details":6504,"fileName":323,"contentType":324},{"size":319,"image":6505},{"width":321,"height":322},{"sys":6507,"fields":6510},{"id":6508,"createdAt":6509},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":6511,"slug":6512,"articleIntro":6511,"category":6513},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[6514],{"metadata":6515,"sys":6518,"fields":6525},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6521,"publishedVersion":272,"revision":59,"contentType":6523,"locale":27},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":20,"type":12,"linkType":21},{"sys":6524},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6526,"metaTitle":282,"metaDescription":283,"mainTitle":6527,"subtitle":302,"heroImage":6542,"ctaButton":325,"ctaLink":326},[281],{"data":6528,"content":6529,"nodeType":71},{},[6530,6536],{"data":6531,"content":6532,"nodeType":294},{},[6533],{"data":6534,"marks":6535,"value":293,"nodeType":79},{},[],{"data":6537,"content":6538,"nodeType":84},{},[6539],{"data":6540,"marks":6541,"value":301,"nodeType":79},{},[],{"metadata":6543,"sys":6546,"fields":6551},{"tags":6544,"concepts":6545},[],[],{"space":6547,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6549,"publishedVersion":59,"revision":22,"locale":27},{"sys":6548},{"type":12,"linkType":13,"id":14},{"sys":6550},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6552},{"url":317,"details":6553,"fileName":323,"contentType":324},{"size":319,"image":6554},{"width":321,"height":322},{"sys":6556,"fields":6559},{"id":6557,"createdAt":6558},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":6560,"slug":6561,"articleIntro":6560,"category":6562},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[6563],{"metadata":6564,"sys":6567,"fields":6574},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6570,"publishedVersion":272,"revision":59,"contentType":6572,"locale":27},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":20,"type":12,"linkType":21},{"sys":6573},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6575,"metaTitle":282,"metaDescription":283,"mainTitle":6576,"subtitle":302,"heroImage":6591,"ctaButton":325,"ctaLink":326},[281],{"data":6577,"content":6578,"nodeType":71},{},[6579,6585],{"data":6580,"content":6581,"nodeType":294},{},[6582],{"data":6583,"marks":6584,"value":293,"nodeType":79},{},[],{"data":6586,"content":6587,"nodeType":84},{},[6588],{"data":6589,"marks":6590,"value":301,"nodeType":79},{},[],{"metadata":6592,"sys":6595,"fields":6600},{"tags":6593,"concepts":6594},[],[],{"space":6596,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6598,"publishedVersion":59,"revision":22,"locale":27},{"sys":6597},{"type":12,"linkType":13,"id":14},{"sys":6599},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6601},{"url":317,"details":6602,"fileName":323,"contentType":324},{"size":319,"image":6603},{"width":321,"height":322},{"sys":6605,"fields":6608},{"id":6606,"createdAt":6607},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":6609,"slug":6610,"articleIntro":6609,"category":6611},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[6612],{"metadata":6613,"sys":6616,"fields":6623},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6619,"publishedVersion":272,"revision":59,"contentType":6621,"locale":27},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":20,"type":12,"linkType":21},{"sys":6622},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6624,"metaTitle":282,"metaDescription":283,"mainTitle":6625,"subtitle":302,"heroImage":6640,"ctaButton":325,"ctaLink":326},[281],{"data":6626,"content":6627,"nodeType":71},{},[6628,6634],{"data":6629,"content":6630,"nodeType":294},{},[6631],{"data":6632,"marks":6633,"value":293,"nodeType":79},{},[],{"data":6635,"content":6636,"nodeType":84},{},[6637],{"data":6638,"marks":6639,"value":301,"nodeType":79},{},[],{"metadata":6641,"sys":6644,"fields":6649},{"tags":6642,"concepts":6643},[],[],{"space":6645,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6647,"publishedVersion":59,"revision":22,"locale":27},{"sys":6646},{"type":12,"linkType":13,"id":14},{"sys":6648},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6650},{"url":317,"details":6651,"fileName":323,"contentType":324},{"size":319,"image":6652},{"width":321,"height":322},{"sys":6654,"fields":6657},{"id":6655,"createdAt":6656},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":6658,"slug":6659,"articleIntro":6658,"category":6660},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[6661],{"metadata":6662,"sys":6665,"fields":6672},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6668,"publishedVersion":272,"revision":59,"contentType":6670,"locale":27},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":20,"type":12,"linkType":21},{"sys":6671},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6673,"metaTitle":282,"metaDescription":283,"mainTitle":6674,"subtitle":302,"heroImage":6689,"ctaButton":325,"ctaLink":326},[281],{"data":6675,"content":6676,"nodeType":71},{},[6677,6683],{"data":6678,"content":6679,"nodeType":294},{},[6680],{"data":6681,"marks":6682,"value":293,"nodeType":79},{},[],{"data":6684,"content":6685,"nodeType":84},{},[6686],{"data":6687,"marks":6688,"value":301,"nodeType":79},{},[],{"metadata":6690,"sys":6693,"fields":6698},{"tags":6691,"concepts":6692},[],[],{"space":6694,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6696,"publishedVersion":59,"revision":22,"locale":27},{"sys":6695},{"type":12,"linkType":13,"id":14},{"sys":6697},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6699},{"url":317,"details":6700,"fileName":323,"contentType":324},{"size":319,"image":6701},{"width":321,"height":322},{"sys":6703,"fields":6706},{"id":6704,"createdAt":6705},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":6707,"slug":6708,"articleIntro":6707,"category":6709},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[6710],{"metadata":6711,"sys":6714,"fields":6721},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6717,"publishedVersion":272,"revision":59,"contentType":6719,"locale":27},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":20,"type":12,"linkType":21},{"sys":6720},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6722,"metaTitle":282,"metaDescription":283,"mainTitle":6723,"subtitle":302,"heroImage":6738,"ctaButton":325,"ctaLink":326},[281],{"data":6724,"content":6725,"nodeType":71},{},[6726,6732],{"data":6727,"content":6728,"nodeType":294},{},[6729],{"data":6730,"marks":6731,"value":293,"nodeType":79},{},[],{"data":6733,"content":6734,"nodeType":84},{},[6735],{"data":6736,"marks":6737,"value":301,"nodeType":79},{},[],{"metadata":6739,"sys":6742,"fields":6747},{"tags":6740,"concepts":6741},[],[],{"space":6743,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6745,"publishedVersion":59,"revision":22,"locale":27},{"sys":6744},{"type":12,"linkType":13,"id":14},{"sys":6746},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6748},{"url":317,"details":6749,"fileName":323,"contentType":324},{"size":319,"image":6750},{"width":321,"height":322},{"sys":6752,"fields":6755},{"id":6753,"createdAt":6754},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":6756,"slug":6757,"articleIntro":6756,"category":6758},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[6759],{"metadata":6760,"sys":6763,"fields":6770},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6766,"publishedVersion":272,"revision":59,"contentType":6768,"locale":27},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":20,"type":12,"linkType":21},{"sys":6769},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6771,"metaTitle":282,"metaDescription":283,"mainTitle":6772,"subtitle":302,"heroImage":6787,"ctaButton":325,"ctaLink":326},[281],{"data":6773,"content":6774,"nodeType":71},{},[6775,6781],{"data":6776,"content":6777,"nodeType":294},{},[6778],{"data":6779,"marks":6780,"value":293,"nodeType":79},{},[],{"data":6782,"content":6783,"nodeType":84},{},[6784],{"data":6785,"marks":6786,"value":301,"nodeType":79},{},[],{"metadata":6788,"sys":6791,"fields":6796},{"tags":6789,"concepts":6790},[],[],{"space":6792,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6794,"publishedVersion":59,"revision":22,"locale":27},{"sys":6793},{"type":12,"linkType":13,"id":14},{"sys":6795},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6797},{"url":317,"details":6798,"fileName":323,"contentType":324},{"size":319,"image":6799},{"width":321,"height":322},{"sys":6801,"fields":6804},{"id":6802,"createdAt":6803},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":6805,"slug":6806,"articleIntro":6805,"category":6807},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[6808],{"metadata":6809,"sys":6812,"fields":6819},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6815,"publishedVersion":272,"revision":59,"contentType":6817,"locale":27},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":20,"type":12,"linkType":21},{"sys":6818},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6820,"metaTitle":282,"metaDescription":283,"mainTitle":6821,"subtitle":302,"heroImage":6836,"ctaButton":325,"ctaLink":326},[281],{"data":6822,"content":6823,"nodeType":71},{},[6824,6830],{"data":6825,"content":6826,"nodeType":294},{},[6827],{"data":6828,"marks":6829,"value":293,"nodeType":79},{},[],{"data":6831,"content":6832,"nodeType":84},{},[6833],{"data":6834,"marks":6835,"value":301,"nodeType":79},{},[],{"metadata":6837,"sys":6840,"fields":6845},{"tags":6838,"concepts":6839},[],[],{"space":6841,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6843,"publishedVersion":59,"revision":22,"locale":27},{"sys":6842},{"type":12,"linkType":13,"id":14},{"sys":6844},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6846},{"url":317,"details":6847,"fileName":323,"contentType":324},{"size":319,"image":6848},{"width":321,"height":322},{"sys":6850,"fields":6853},{"id":6851,"createdAt":6852},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":6854,"slug":6855,"articleIntro":6856,"category":6857},"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.",[6858],{"metadata":6859,"sys":6862,"fields":6869},{"tags":6860,"concepts":6861},[],[],{"space":6863,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6865,"publishedVersion":272,"revision":59,"contentType":6867,"locale":27},{"sys":6864},{"type":12,"linkType":13,"id":14},{"sys":6866},{"id":20,"type":12,"linkType":21},{"sys":6868},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6870,"metaTitle":282,"metaDescription":283,"mainTitle":6871,"subtitle":302,"heroImage":6886,"ctaButton":325,"ctaLink":326},[281],{"data":6872,"content":6873,"nodeType":71},{},[6874,6880],{"data":6875,"content":6876,"nodeType":294},{},[6877],{"data":6878,"marks":6879,"value":293,"nodeType":79},{},[],{"data":6881,"content":6882,"nodeType":84},{},[6883],{"data":6884,"marks":6885,"value":301,"nodeType":79},{},[],{"metadata":6887,"sys":6890,"fields":6895},{"tags":6888,"concepts":6889},[],[],{"space":6891,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6893,"publishedVersion":59,"revision":22,"locale":27},{"sys":6892},{"type":12,"linkType":13,"id":14},{"sys":6894},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6896},{"url":317,"details":6897,"fileName":323,"contentType":324},{"size":319,"image":6898},{"width":321,"height":322},{"sys":6900,"fields":6903},{"id":6901,"createdAt":6902},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":6904,"slug":6905,"articleIntro":6904,"category":6906},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[6907],{"metadata":6908,"sys":6911,"fields":6918},{"tags":6909,"concepts":6910},[],[],{"space":6912,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6914,"publishedVersion":272,"revision":59,"contentType":6916,"locale":27},{"sys":6913},{"type":12,"linkType":13,"id":14},{"sys":6915},{"id":20,"type":12,"linkType":21},{"sys":6917},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6919,"metaTitle":282,"metaDescription":283,"mainTitle":6920,"subtitle":302,"heroImage":6935,"ctaButton":325,"ctaLink":326},[281],{"data":6921,"content":6922,"nodeType":71},{},[6923,6929],{"data":6924,"content":6925,"nodeType":294},{},[6926],{"data":6927,"marks":6928,"value":293,"nodeType":79},{},[],{"data":6930,"content":6931,"nodeType":84},{},[6932],{"data":6933,"marks":6934,"value":301,"nodeType":79},{},[],{"metadata":6936,"sys":6939,"fields":6944},{"tags":6937,"concepts":6938},[],[],{"space":6940,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6942,"publishedVersion":59,"revision":22,"locale":27},{"sys":6941},{"type":12,"linkType":13,"id":14},{"sys":6943},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6945},{"url":317,"details":6946,"fileName":323,"contentType":324},{"size":319,"image":6947},{"width":321,"height":322},{"sys":6949,"fields":6952},{"id":6950,"createdAt":6951},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":6953,"slug":6954,"articleIntro":6953,"category":6955},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[6956],{"metadata":6957,"sys":6960,"fields":6967},{"tags":6958,"concepts":6959},[],[],{"space":6961,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":6963,"publishedVersion":272,"revision":59,"contentType":6965,"locale":27},{"sys":6962},{"type":12,"linkType":13,"id":14},{"sys":6964},{"id":20,"type":12,"linkType":21},{"sys":6966},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":6968,"metaTitle":282,"metaDescription":283,"mainTitle":6969,"subtitle":302,"heroImage":6984,"ctaButton":325,"ctaLink":326},[281],{"data":6970,"content":6971,"nodeType":71},{},[6972,6978],{"data":6973,"content":6974,"nodeType":294},{},[6975],{"data":6976,"marks":6977,"value":293,"nodeType":79},{},[],{"data":6979,"content":6980,"nodeType":84},{},[6981],{"data":6982,"marks":6983,"value":301,"nodeType":79},{},[],{"metadata":6985,"sys":6988,"fields":6993},{"tags":6986,"concepts":6987},[],[],{"space":6989,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":6991,"publishedVersion":59,"revision":22,"locale":27},{"sys":6990},{"type":12,"linkType":13,"id":14},{"sys":6992},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":6994},{"url":317,"details":6995,"fileName":323,"contentType":324},{"size":319,"image":6996},{"width":321,"height":322},{"sys":6998,"fields":7001},{"id":6999,"createdAt":7000},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":7002,"slug":7003,"articleIntro":7002,"category":7004},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[7005],{"metadata":7006,"sys":7009,"fields":7016},{"tags":7007,"concepts":7008},[],[],{"space":7010,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7012,"publishedVersion":272,"revision":59,"contentType":7014,"locale":27},{"sys":7011},{"type":12,"linkType":13,"id":14},{"sys":7013},{"id":20,"type":12,"linkType":21},{"sys":7015},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7017,"metaTitle":282,"metaDescription":283,"mainTitle":7018,"subtitle":302,"heroImage":7033,"ctaButton":325,"ctaLink":326},[281],{"data":7019,"content":7020,"nodeType":71},{},[7021,7027],{"data":7022,"content":7023,"nodeType":294},{},[7024],{"data":7025,"marks":7026,"value":293,"nodeType":79},{},[],{"data":7028,"content":7029,"nodeType":84},{},[7030],{"data":7031,"marks":7032,"value":301,"nodeType":79},{},[],{"metadata":7034,"sys":7037,"fields":7042},{"tags":7035,"concepts":7036},[],[],{"space":7038,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7040,"publishedVersion":59,"revision":22,"locale":27},{"sys":7039},{"type":12,"linkType":13,"id":14},{"sys":7041},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7043},{"url":317,"details":7044,"fileName":323,"contentType":324},{"size":319,"image":7045},{"width":321,"height":322},{"sys":7047,"fields":7050},{"id":7048,"createdAt":7049},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":7051,"slug":7052,"articleIntro":7051,"category":7053},"Compte 326 - Emballages","compte-326-emballages",[7054],{"metadata":7055,"sys":7058,"fields":7065},{"tags":7056,"concepts":7057},[],[],{"space":7059,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7061,"publishedVersion":272,"revision":59,"contentType":7063,"locale":27},{"sys":7060},{"type":12,"linkType":13,"id":14},{"sys":7062},{"id":20,"type":12,"linkType":21},{"sys":7064},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7066,"metaTitle":282,"metaDescription":283,"mainTitle":7067,"subtitle":302,"heroImage":7082,"ctaButton":325,"ctaLink":326},[281],{"data":7068,"content":7069,"nodeType":71},{},[7070,7076],{"data":7071,"content":7072,"nodeType":294},{},[7073],{"data":7074,"marks":7075,"value":293,"nodeType":79},{},[],{"data":7077,"content":7078,"nodeType":84},{},[7079],{"data":7080,"marks":7081,"value":301,"nodeType":79},{},[],{"metadata":7083,"sys":7086,"fields":7091},{"tags":7084,"concepts":7085},[],[],{"space":7087,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7089,"publishedVersion":59,"revision":22,"locale":27},{"sys":7088},{"type":12,"linkType":13,"id":14},{"sys":7090},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7092},{"url":317,"details":7093,"fileName":323,"contentType":324},{"size":319,"image":7094},{"width":321,"height":322},{"sys":7096,"fields":7099},{"id":7097,"createdAt":7098},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":7100,"slug":7101,"articleIntro":7100,"category":7102},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[7103],{"metadata":7104,"sys":7107,"fields":7114},{"tags":7105,"concepts":7106},[],[],{"space":7108,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7110,"publishedVersion":272,"revision":59,"contentType":7112,"locale":27},{"sys":7109},{"type":12,"linkType":13,"id":14},{"sys":7111},{"id":20,"type":12,"linkType":21},{"sys":7113},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7115,"metaTitle":282,"metaDescription":283,"mainTitle":7116,"subtitle":302,"heroImage":7131,"ctaButton":325,"ctaLink":326},[281],{"data":7117,"content":7118,"nodeType":71},{},[7119,7125],{"data":7120,"content":7121,"nodeType":294},{},[7122],{"data":7123,"marks":7124,"value":293,"nodeType":79},{},[],{"data":7126,"content":7127,"nodeType":84},{},[7128],{"data":7129,"marks":7130,"value":301,"nodeType":79},{},[],{"metadata":7132,"sys":7135,"fields":7140},{"tags":7133,"concepts":7134},[],[],{"space":7136,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7138,"publishedVersion":59,"revision":22,"locale":27},{"sys":7137},{"type":12,"linkType":13,"id":14},{"sys":7139},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7141},{"url":317,"details":7142,"fileName":323,"contentType":324},{"size":319,"image":7143},{"width":321,"height":322},{"sys":7145,"fields":7148},{"id":7146,"createdAt":7147},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7149,"slug":7150,"articleIntro":7149,"category":7151},"Classe 15 - Provisions","classe-15-provisions",[7152],{"metadata":7153,"sys":7156,"fields":7163},{"tags":7154,"concepts":7155},[],[],{"space":7157,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7159,"publishedVersion":272,"revision":59,"contentType":7161,"locale":27},{"sys":7158},{"type":12,"linkType":13,"id":14},{"sys":7160},{"id":20,"type":12,"linkType":21},{"sys":7162},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7164,"metaTitle":282,"metaDescription":283,"mainTitle":7165,"subtitle":302,"heroImage":7180,"ctaButton":325,"ctaLink":326},[281],{"data":7166,"content":7167,"nodeType":71},{},[7168,7174],{"data":7169,"content":7170,"nodeType":294},{},[7171],{"data":7172,"marks":7173,"value":293,"nodeType":79},{},[],{"data":7175,"content":7176,"nodeType":84},{},[7177],{"data":7178,"marks":7179,"value":301,"nodeType":79},{},[],{"metadata":7181,"sys":7184,"fields":7189},{"tags":7182,"concepts":7183},[],[],{"space":7185,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7187,"publishedVersion":59,"revision":22,"locale":27},{"sys":7186},{"type":12,"linkType":13,"id":14},{"sys":7188},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7190},{"url":317,"details":7191,"fileName":323,"contentType":324},{"size":319,"image":7192},{"width":321,"height":322},{"sys":7194,"fields":7197},{"id":7195,"createdAt":7196},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":7198,"slug":7199,"articleIntro":7198,"category":7200},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[7201],{"metadata":7202,"sys":7205,"fields":7212},{"tags":7203,"concepts":7204},[],[],{"space":7206,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7208,"publishedVersion":272,"revision":59,"contentType":7210,"locale":27},{"sys":7207},{"type":12,"linkType":13,"id":14},{"sys":7209},{"id":20,"type":12,"linkType":21},{"sys":7211},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7213,"metaTitle":282,"metaDescription":283,"mainTitle":7214,"subtitle":302,"heroImage":7229,"ctaButton":325,"ctaLink":326},[281],{"data":7215,"content":7216,"nodeType":71},{},[7217,7223],{"data":7218,"content":7219,"nodeType":294},{},[7220],{"data":7221,"marks":7222,"value":293,"nodeType":79},{},[],{"data":7224,"content":7225,"nodeType":84},{},[7226],{"data":7227,"marks":7228,"value":301,"nodeType":79},{},[],{"metadata":7230,"sys":7233,"fields":7238},{"tags":7231,"concepts":7232},[],[],{"space":7234,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7236,"publishedVersion":59,"revision":22,"locale":27},{"sys":7235},{"type":12,"linkType":13,"id":14},{"sys":7237},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7239},{"url":317,"details":7240,"fileName":323,"contentType":324},{"size":319,"image":7241},{"width":321,"height":322},{"sys":7243,"fields":7246},{"id":7244,"createdAt":7245},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":7247,"slug":7248,"articleIntro":7247,"category":7249},"6232 - Echantillons","compte-6232-echantillons",[7250],{"metadata":7251,"sys":7254,"fields":7261},{"tags":7252,"concepts":7253},[],[],{"space":7255,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7257,"publishedVersion":272,"revision":59,"contentType":7259,"locale":27},{"sys":7256},{"type":12,"linkType":13,"id":14},{"sys":7258},{"id":20,"type":12,"linkType":21},{"sys":7260},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7262,"metaTitle":282,"metaDescription":283,"mainTitle":7263,"subtitle":302,"heroImage":7278,"ctaButton":325,"ctaLink":326},[281],{"data":7264,"content":7265,"nodeType":71},{},[7266,7272],{"data":7267,"content":7268,"nodeType":294},{},[7269],{"data":7270,"marks":7271,"value":293,"nodeType":79},{},[],{"data":7273,"content":7274,"nodeType":84},{},[7275],{"data":7276,"marks":7277,"value":301,"nodeType":79},{},[],{"metadata":7279,"sys":7282,"fields":7287},{"tags":7280,"concepts":7281},[],[],{"space":7283,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7285,"publishedVersion":59,"revision":22,"locale":27},{"sys":7284},{"type":12,"linkType":13,"id":14},{"sys":7286},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7288},{"url":317,"details":7289,"fileName":323,"contentType":324},{"size":319,"image":7290},{"width":321,"height":322},{"sys":7292,"fields":7295},{"id":7293,"createdAt":7294},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":7296,"slug":7297,"articleIntro":-1,"category":7298},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[7299],{"metadata":7300,"sys":7303,"fields":7310},{"tags":7301,"concepts":7302},[],[],{"space":7304,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7306,"publishedVersion":272,"revision":59,"contentType":7308,"locale":27},{"sys":7305},{"type":12,"linkType":13,"id":14},{"sys":7307},{"id":20,"type":12,"linkType":21},{"sys":7309},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7311,"metaTitle":282,"metaDescription":283,"mainTitle":7312,"subtitle":302,"heroImage":7327,"ctaButton":325,"ctaLink":326},[281],{"data":7313,"content":7314,"nodeType":71},{},[7315,7321],{"data":7316,"content":7317,"nodeType":294},{},[7318],{"data":7319,"marks":7320,"value":293,"nodeType":79},{},[],{"data":7322,"content":7323,"nodeType":84},{},[7324],{"data":7325,"marks":7326,"value":301,"nodeType":79},{},[],{"metadata":7328,"sys":7331,"fields":7336},{"tags":7329,"concepts":7330},[],[],{"space":7332,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7334,"publishedVersion":59,"revision":22,"locale":27},{"sys":7333},{"type":12,"linkType":13,"id":14},{"sys":7335},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7337},{"url":317,"details":7338,"fileName":323,"contentType":324},{"size":319,"image":7339},{"width":321,"height":322},{"sys":7341,"fields":7344},{"id":7342,"createdAt":7343},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":7345,"slug":7346,"articleIntro":7345,"category":7347},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[7348],{"metadata":7349,"sys":7352,"fields":7359},{"tags":7350,"concepts":7351},[],[],{"space":7353,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7355,"publishedVersion":272,"revision":59,"contentType":7357,"locale":27},{"sys":7354},{"type":12,"linkType":13,"id":14},{"sys":7356},{"id":20,"type":12,"linkType":21},{"sys":7358},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7360,"metaTitle":282,"metaDescription":283,"mainTitle":7361,"subtitle":302,"heroImage":7376,"ctaButton":325,"ctaLink":326},[281],{"data":7362,"content":7363,"nodeType":71},{},[7364,7370],{"data":7365,"content":7366,"nodeType":294},{},[7367],{"data":7368,"marks":7369,"value":293,"nodeType":79},{},[],{"data":7371,"content":7372,"nodeType":84},{},[7373],{"data":7374,"marks":7375,"value":301,"nodeType":79},{},[],{"metadata":7377,"sys":7380,"fields":7385},{"tags":7378,"concepts":7379},[],[],{"space":7381,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7383,"publishedVersion":59,"revision":22,"locale":27},{"sys":7382},{"type":12,"linkType":13,"id":14},{"sys":7384},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7386},{"url":317,"details":7387,"fileName":323,"contentType":324},{"size":319,"image":7388},{"width":321,"height":322},{"sys":7390,"fields":7393},{"id":7391,"createdAt":7392},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":7394,"slug":7395,"articleIntro":7394,"category":7396},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[7397],{"metadata":7398,"sys":7401,"fields":7408},{"tags":7399,"concepts":7400},[],[],{"space":7402,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7404,"publishedVersion":272,"revision":59,"contentType":7406,"locale":27},{"sys":7403},{"type":12,"linkType":13,"id":14},{"sys":7405},{"id":20,"type":12,"linkType":21},{"sys":7407},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7409,"metaTitle":282,"metaDescription":283,"mainTitle":7410,"subtitle":302,"heroImage":7425,"ctaButton":325,"ctaLink":326},[281],{"data":7411,"content":7412,"nodeType":71},{},[7413,7419],{"data":7414,"content":7415,"nodeType":294},{},[7416],{"data":7417,"marks":7418,"value":293,"nodeType":79},{},[],{"data":7420,"content":7421,"nodeType":84},{},[7422],{"data":7423,"marks":7424,"value":301,"nodeType":79},{},[],{"metadata":7426,"sys":7429,"fields":7434},{"tags":7427,"concepts":7428},[],[],{"space":7430,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7432,"publishedVersion":59,"revision":22,"locale":27},{"sys":7431},{"type":12,"linkType":13,"id":14},{"sys":7433},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7435},{"url":317,"details":7436,"fileName":323,"contentType":324},{"size":319,"image":7437},{"width":321,"height":322},{"sys":7439,"fields":7442},{"id":7440,"createdAt":7441},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":7443,"slug":7444,"articleIntro":7443,"category":7445},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[7446],{"metadata":7447,"sys":7450,"fields":7457},{"tags":7448,"concepts":7449},[],[],{"space":7451,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7453,"publishedVersion":272,"revision":59,"contentType":7455,"locale":27},{"sys":7452},{"type":12,"linkType":13,"id":14},{"sys":7454},{"id":20,"type":12,"linkType":21},{"sys":7456},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7458,"metaTitle":282,"metaDescription":283,"mainTitle":7459,"subtitle":302,"heroImage":7474,"ctaButton":325,"ctaLink":326},[281],{"data":7460,"content":7461,"nodeType":71},{},[7462,7468],{"data":7463,"content":7464,"nodeType":294},{},[7465],{"data":7466,"marks":7467,"value":293,"nodeType":79},{},[],{"data":7469,"content":7470,"nodeType":84},{},[7471],{"data":7472,"marks":7473,"value":301,"nodeType":79},{},[],{"metadata":7475,"sys":7478,"fields":7483},{"tags":7476,"concepts":7477},[],[],{"space":7479,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7481,"publishedVersion":59,"revision":22,"locale":27},{"sys":7480},{"type":12,"linkType":13,"id":14},{"sys":7482},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7484},{"url":317,"details":7485,"fileName":323,"contentType":324},{"size":319,"image":7486},{"width":321,"height":322},{"sys":7488,"fields":7491},{"id":7489,"createdAt":7490},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":7492,"slug":7493,"articleIntro":7494,"category":7495},"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.",[7496],{"metadata":7497,"sys":7500,"fields":7507},{"tags":7498,"concepts":7499},[],[],{"space":7501,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7503,"publishedVersion":272,"revision":59,"contentType":7505,"locale":27},{"sys":7502},{"type":12,"linkType":13,"id":14},{"sys":7504},{"id":20,"type":12,"linkType":21},{"sys":7506},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7508,"metaTitle":282,"metaDescription":283,"mainTitle":7509,"subtitle":302,"heroImage":7524,"ctaButton":325,"ctaLink":326},[281],{"data":7510,"content":7511,"nodeType":71},{},[7512,7518],{"data":7513,"content":7514,"nodeType":294},{},[7515],{"data":7516,"marks":7517,"value":293,"nodeType":79},{},[],{"data":7519,"content":7520,"nodeType":84},{},[7521],{"data":7522,"marks":7523,"value":301,"nodeType":79},{},[],{"metadata":7525,"sys":7528,"fields":7533},{"tags":7526,"concepts":7527},[],[],{"space":7529,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7531,"publishedVersion":59,"revision":22,"locale":27},{"sys":7530},{"type":12,"linkType":13,"id":14},{"sys":7532},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7534},{"url":317,"details":7535,"fileName":323,"contentType":324},{"size":319,"image":7536},{"width":321,"height":322},{"sys":7538,"fields":7541},{"id":7539,"createdAt":7540},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":7542,"slug":7543,"articleIntro":7542,"category":7544},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[7545],{"metadata":7546,"sys":7549,"fields":7556},{"tags":7547,"concepts":7548},[],[],{"space":7550,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7552,"publishedVersion":272,"revision":59,"contentType":7554,"locale":27},{"sys":7551},{"type":12,"linkType":13,"id":14},{"sys":7553},{"id":20,"type":12,"linkType":21},{"sys":7555},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7557,"metaTitle":282,"metaDescription":283,"mainTitle":7558,"subtitle":302,"heroImage":7573,"ctaButton":325,"ctaLink":326},[281],{"data":7559,"content":7560,"nodeType":71},{},[7561,7567],{"data":7562,"content":7563,"nodeType":294},{},[7564],{"data":7565,"marks":7566,"value":293,"nodeType":79},{},[],{"data":7568,"content":7569,"nodeType":84},{},[7570],{"data":7571,"marks":7572,"value":301,"nodeType":79},{},[],{"metadata":7574,"sys":7577,"fields":7582},{"tags":7575,"concepts":7576},[],[],{"space":7578,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7580,"publishedVersion":59,"revision":22,"locale":27},{"sys":7579},{"type":12,"linkType":13,"id":14},{"sys":7581},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7583},{"url":317,"details":7584,"fileName":323,"contentType":324},{"size":319,"image":7585},{"width":321,"height":322},{"sys":7587,"fields":7590},{"id":7588,"createdAt":7589},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":7591,"slug":7592,"articleIntro":7591,"category":7593},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[7594],{"metadata":7595,"sys":7598,"fields":7605},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7601,"publishedVersion":272,"revision":59,"contentType":7603,"locale":27},{"sys":7600},{"type":12,"linkType":13,"id":14},{"sys":7602},{"id":20,"type":12,"linkType":21},{"sys":7604},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7606,"metaTitle":282,"metaDescription":283,"mainTitle":7607,"subtitle":302,"heroImage":7622,"ctaButton":325,"ctaLink":326},[281],{"data":7608,"content":7609,"nodeType":71},{},[7610,7616],{"data":7611,"content":7612,"nodeType":294},{},[7613],{"data":7614,"marks":7615,"value":293,"nodeType":79},{},[],{"data":7617,"content":7618,"nodeType":84},{},[7619],{"data":7620,"marks":7621,"value":301,"nodeType":79},{},[],{"metadata":7623,"sys":7626,"fields":7631},{"tags":7624,"concepts":7625},[],[],{"space":7627,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7629,"publishedVersion":59,"revision":22,"locale":27},{"sys":7628},{"type":12,"linkType":13,"id":14},{"sys":7630},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7632},{"url":317,"details":7633,"fileName":323,"contentType":324},{"size":319,"image":7634},{"width":321,"height":322},{"sys":7636,"fields":7639},{"id":7637,"createdAt":7638},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":7640,"slug":7641,"articleIntro":7640,"category":7642},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[7643],{"metadata":7644,"sys":7647,"fields":7654},{"tags":7645,"concepts":7646},[],[],{"space":7648,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7650,"publishedVersion":272,"revision":59,"contentType":7652,"locale":27},{"sys":7649},{"type":12,"linkType":13,"id":14},{"sys":7651},{"id":20,"type":12,"linkType":21},{"sys":7653},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7655,"metaTitle":282,"metaDescription":283,"mainTitle":7656,"subtitle":302,"heroImage":7671,"ctaButton":325,"ctaLink":326},[281],{"data":7657,"content":7658,"nodeType":71},{},[7659,7665],{"data":7660,"content":7661,"nodeType":294},{},[7662],{"data":7663,"marks":7664,"value":293,"nodeType":79},{},[],{"data":7666,"content":7667,"nodeType":84},{},[7668],{"data":7669,"marks":7670,"value":301,"nodeType":79},{},[],{"metadata":7672,"sys":7675,"fields":7680},{"tags":7673,"concepts":7674},[],[],{"space":7676,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7678,"publishedVersion":59,"revision":22,"locale":27},{"sys":7677},{"type":12,"linkType":13,"id":14},{"sys":7679},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7681},{"url":317,"details":7682,"fileName":323,"contentType":324},{"size":319,"image":7683},{"width":321,"height":322},{"sys":7685,"fields":7688},{"id":7686,"createdAt":7687},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":7689,"slug":7690,"articleIntro":7689,"category":7691},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[7692],{"metadata":7693,"sys":7696,"fields":7703},{"tags":7694,"concepts":7695},[],[],{"space":7697,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7699,"publishedVersion":272,"revision":59,"contentType":7701,"locale":27},{"sys":7698},{"type":12,"linkType":13,"id":14},{"sys":7700},{"id":20,"type":12,"linkType":21},{"sys":7702},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7704,"metaTitle":282,"metaDescription":283,"mainTitle":7705,"subtitle":302,"heroImage":7720,"ctaButton":325,"ctaLink":326},[281],{"data":7706,"content":7707,"nodeType":71},{},[7708,7714],{"data":7709,"content":7710,"nodeType":294},{},[7711],{"data":7712,"marks":7713,"value":293,"nodeType":79},{},[],{"data":7715,"content":7716,"nodeType":84},{},[7717],{"data":7718,"marks":7719,"value":301,"nodeType":79},{},[],{"metadata":7721,"sys":7724,"fields":7729},{"tags":7722,"concepts":7723},[],[],{"space":7725,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7727,"publishedVersion":59,"revision":22,"locale":27},{"sys":7726},{"type":12,"linkType":13,"id":14},{"sys":7728},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7730},{"url":317,"details":7731,"fileName":323,"contentType":324},{"size":319,"image":7732},{"width":321,"height":322},{"sys":7734,"fields":7737},{"id":7735,"createdAt":7736},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":7738,"slug":7739,"articleIntro":7738,"category":7740},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[7741],{"metadata":7742,"sys":7745,"fields":7752},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7748,"publishedVersion":272,"revision":59,"contentType":7750,"locale":27},{"sys":7747},{"type":12,"linkType":13,"id":14},{"sys":7749},{"id":20,"type":12,"linkType":21},{"sys":7751},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7753,"metaTitle":282,"metaDescription":283,"mainTitle":7754,"subtitle":302,"heroImage":7769,"ctaButton":325,"ctaLink":326},[281],{"data":7755,"content":7756,"nodeType":71},{},[7757,7763],{"data":7758,"content":7759,"nodeType":294},{},[7760],{"data":7761,"marks":7762,"value":293,"nodeType":79},{},[],{"data":7764,"content":7765,"nodeType":84},{},[7766],{"data":7767,"marks":7768,"value":301,"nodeType":79},{},[],{"metadata":7770,"sys":7773,"fields":7778},{"tags":7771,"concepts":7772},[],[],{"space":7774,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7776,"publishedVersion":59,"revision":22,"locale":27},{"sys":7775},{"type":12,"linkType":13,"id":14},{"sys":7777},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7779},{"url":317,"details":7780,"fileName":323,"contentType":324},{"size":319,"image":7781},{"width":321,"height":322},{"sys":7783,"fields":7786},{"id":7784,"createdAt":7785},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":7787,"slug":7788,"articleIntro":-1,"category":7789},"Compte 628 - Divers","compte-628-divers",[7790],{"metadata":7791,"sys":7794,"fields":7801},{"tags":7792,"concepts":7793},[],[],{"space":7795,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7797,"publishedVersion":272,"revision":59,"contentType":7799,"locale":27},{"sys":7796},{"type":12,"linkType":13,"id":14},{"sys":7798},{"id":20,"type":12,"linkType":21},{"sys":7800},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7802,"metaTitle":282,"metaDescription":283,"mainTitle":7803,"subtitle":302,"heroImage":7818,"ctaButton":325,"ctaLink":326},[281],{"data":7804,"content":7805,"nodeType":71},{},[7806,7812],{"data":7807,"content":7808,"nodeType":294},{},[7809],{"data":7810,"marks":7811,"value":293,"nodeType":79},{},[],{"data":7813,"content":7814,"nodeType":84},{},[7815],{"data":7816,"marks":7817,"value":301,"nodeType":79},{},[],{"metadata":7819,"sys":7822,"fields":7827},{"tags":7820,"concepts":7821},[],[],{"space":7823,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7825,"publishedVersion":59,"revision":22,"locale":27},{"sys":7824},{"type":12,"linkType":13,"id":14},{"sys":7826},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7828},{"url":317,"details":7829,"fileName":323,"contentType":324},{"size":319,"image":7830},{"width":321,"height":322},{"sys":7832,"fields":7835},{"id":7833,"createdAt":7834},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":7836,"slug":7837,"articleIntro":7836,"category":7838},"4558 - Intérêts courus","compte-4558-interets-courus",[7839],{"metadata":7840,"sys":7843,"fields":7850},{"tags":7841,"concepts":7842},[],[],{"space":7844,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7846,"publishedVersion":272,"revision":59,"contentType":7848,"locale":27},{"sys":7845},{"type":12,"linkType":13,"id":14},{"sys":7847},{"id":20,"type":12,"linkType":21},{"sys":7849},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7851,"metaTitle":282,"metaDescription":283,"mainTitle":7852,"subtitle":302,"heroImage":7867,"ctaButton":325,"ctaLink":326},[281],{"data":7853,"content":7854,"nodeType":71},{},[7855,7861],{"data":7856,"content":7857,"nodeType":294},{},[7858],{"data":7859,"marks":7860,"value":293,"nodeType":79},{},[],{"data":7862,"content":7863,"nodeType":84},{},[7864],{"data":7865,"marks":7866,"value":301,"nodeType":79},{},[],{"metadata":7868,"sys":7871,"fields":7876},{"tags":7869,"concepts":7870},[],[],{"space":7872,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7874,"publishedVersion":59,"revision":22,"locale":27},{"sys":7873},{"type":12,"linkType":13,"id":14},{"sys":7875},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7877},{"url":317,"details":7878,"fileName":323,"contentType":324},{"size":319,"image":7879},{"width":321,"height":322},{"sys":7881,"fields":7884},{"id":7882,"createdAt":7883},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":7885,"slug":7886,"articleIntro":7885,"category":7887},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[7888],{"metadata":7889,"sys":7892,"fields":7899},{"tags":7890,"concepts":7891},[],[],{"space":7893,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7895,"publishedVersion":272,"revision":59,"contentType":7897,"locale":27},{"sys":7894},{"type":12,"linkType":13,"id":14},{"sys":7896},{"id":20,"type":12,"linkType":21},{"sys":7898},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7900,"metaTitle":282,"metaDescription":283,"mainTitle":7901,"subtitle":302,"heroImage":7916,"ctaButton":325,"ctaLink":326},[281],{"data":7902,"content":7903,"nodeType":71},{},[7904,7910],{"data":7905,"content":7906,"nodeType":294},{},[7907],{"data":7908,"marks":7909,"value":293,"nodeType":79},{},[],{"data":7911,"content":7912,"nodeType":84},{},[7913],{"data":7914,"marks":7915,"value":301,"nodeType":79},{},[],{"metadata":7917,"sys":7920,"fields":7925},{"tags":7918,"concepts":7919},[],[],{"space":7921,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7923,"publishedVersion":59,"revision":22,"locale":27},{"sys":7922},{"type":12,"linkType":13,"id":14},{"sys":7924},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7926},{"url":317,"details":7927,"fileName":323,"contentType":324},{"size":319,"image":7928},{"width":321,"height":322},{"sys":7930,"fields":7933},{"id":7931,"createdAt":7932},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":7934,"slug":7935,"articleIntro":7934,"category":7936},"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",[7937],{"metadata":7938,"sys":7941,"fields":7948},{"tags":7939,"concepts":7940},[],[],{"space":7942,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7944,"publishedVersion":272,"revision":59,"contentType":7946,"locale":27},{"sys":7943},{"type":12,"linkType":13,"id":14},{"sys":7945},{"id":20,"type":12,"linkType":21},{"sys":7947},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7949,"metaTitle":282,"metaDescription":283,"mainTitle":7950,"subtitle":302,"heroImage":7965,"ctaButton":325,"ctaLink":326},[281],{"data":7951,"content":7952,"nodeType":71},{},[7953,7959],{"data":7954,"content":7955,"nodeType":294},{},[7956],{"data":7957,"marks":7958,"value":293,"nodeType":79},{},[],{"data":7960,"content":7961,"nodeType":84},{},[7962],{"data":7963,"marks":7964,"value":301,"nodeType":79},{},[],{"metadata":7966,"sys":7969,"fields":7974},{"tags":7967,"concepts":7968},[],[],{"space":7970,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":7972,"publishedVersion":59,"revision":22,"locale":27},{"sys":7971},{"type":12,"linkType":13,"id":14},{"sys":7973},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":7975},{"url":317,"details":7976,"fileName":323,"contentType":324},{"size":319,"image":7977},{"width":321,"height":322},{"sys":7979,"fields":7982},{"id":7980,"createdAt":7981},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":7983,"slug":7984,"articleIntro":7983,"category":7985},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[7986],{"metadata":7987,"sys":7990,"fields":7997},{"tags":7988,"concepts":7989},[],[],{"space":7991,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":7993,"publishedVersion":272,"revision":59,"contentType":7995,"locale":27},{"sys":7992},{"type":12,"linkType":13,"id":14},{"sys":7994},{"id":20,"type":12,"linkType":21},{"sys":7996},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":7998,"metaTitle":282,"metaDescription":283,"mainTitle":7999,"subtitle":302,"heroImage":8014,"ctaButton":325,"ctaLink":326},[281],{"data":8000,"content":8001,"nodeType":71},{},[8002,8008],{"data":8003,"content":8004,"nodeType":294},{},[8005],{"data":8006,"marks":8007,"value":293,"nodeType":79},{},[],{"data":8009,"content":8010,"nodeType":84},{},[8011],{"data":8012,"marks":8013,"value":301,"nodeType":79},{},[],{"metadata":8015,"sys":8018,"fields":8023},{"tags":8016,"concepts":8017},[],[],{"space":8019,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8021,"publishedVersion":59,"revision":22,"locale":27},{"sys":8020},{"type":12,"linkType":13,"id":14},{"sys":8022},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8024},{"url":317,"details":8025,"fileName":323,"contentType":324},{"size":319,"image":8026},{"width":321,"height":322},{"sys":8028,"fields":8031},{"id":8029,"createdAt":8030},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":8032,"slug":8033,"articleIntro":8032,"category":8034},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[8035],{"metadata":8036,"sys":8039,"fields":8046},{"tags":8037,"concepts":8038},[],[],{"space":8040,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8042,"publishedVersion":272,"revision":59,"contentType":8044,"locale":27},{"sys":8041},{"type":12,"linkType":13,"id":14},{"sys":8043},{"id":20,"type":12,"linkType":21},{"sys":8045},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8047,"metaTitle":282,"metaDescription":283,"mainTitle":8048,"subtitle":302,"heroImage":8063,"ctaButton":325,"ctaLink":326},[281],{"data":8049,"content":8050,"nodeType":71},{},[8051,8057],{"data":8052,"content":8053,"nodeType":294},{},[8054],{"data":8055,"marks":8056,"value":293,"nodeType":79},{},[],{"data":8058,"content":8059,"nodeType":84},{},[8060],{"data":8061,"marks":8062,"value":301,"nodeType":79},{},[],{"metadata":8064,"sys":8067,"fields":8072},{"tags":8065,"concepts":8066},[],[],{"space":8068,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8070,"publishedVersion":59,"revision":22,"locale":27},{"sys":8069},{"type":12,"linkType":13,"id":14},{"sys":8071},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8073},{"url":317,"details":8074,"fileName":323,"contentType":324},{"size":319,"image":8075},{"width":321,"height":322},{"sys":8077,"fields":8080},{"id":8078,"createdAt":8079},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":8081,"slug":8082,"articleIntro":8081,"category":8083},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[8084],{"metadata":8085,"sys":8088,"fields":8095},{"tags":8086,"concepts":8087},[],[],{"space":8089,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8091,"publishedVersion":272,"revision":59,"contentType":8093,"locale":27},{"sys":8090},{"type":12,"linkType":13,"id":14},{"sys":8092},{"id":20,"type":12,"linkType":21},{"sys":8094},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8096,"metaTitle":282,"metaDescription":283,"mainTitle":8097,"subtitle":302,"heroImage":8112,"ctaButton":325,"ctaLink":326},[281],{"data":8098,"content":8099,"nodeType":71},{},[8100,8106],{"data":8101,"content":8102,"nodeType":294},{},[8103],{"data":8104,"marks":8105,"value":293,"nodeType":79},{},[],{"data":8107,"content":8108,"nodeType":84},{},[8109],{"data":8110,"marks":8111,"value":301,"nodeType":79},{},[],{"metadata":8113,"sys":8116,"fields":8121},{"tags":8114,"concepts":8115},[],[],{"space":8117,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8119,"publishedVersion":59,"revision":22,"locale":27},{"sys":8118},{"type":12,"linkType":13,"id":14},{"sys":8120},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8122},{"url":317,"details":8123,"fileName":323,"contentType":324},{"size":319,"image":8124},{"width":321,"height":322},{"sys":8126,"fields":8129},{"id":8127,"createdAt":8128},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":8130,"slug":8131,"articleIntro":8130,"category":8132},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[8133],{"metadata":8134,"sys":8137,"fields":8144},{"tags":8135,"concepts":8136},[],[],{"space":8138,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8140,"publishedVersion":272,"revision":59,"contentType":8142,"locale":27},{"sys":8139},{"type":12,"linkType":13,"id":14},{"sys":8141},{"id":20,"type":12,"linkType":21},{"sys":8143},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8145,"metaTitle":282,"metaDescription":283,"mainTitle":8146,"subtitle":302,"heroImage":8161,"ctaButton":325,"ctaLink":326},[281],{"data":8147,"content":8148,"nodeType":71},{},[8149,8155],{"data":8150,"content":8151,"nodeType":294},{},[8152],{"data":8153,"marks":8154,"value":293,"nodeType":79},{},[],{"data":8156,"content":8157,"nodeType":84},{},[8158],{"data":8159,"marks":8160,"value":301,"nodeType":79},{},[],{"metadata":8162,"sys":8165,"fields":8170},{"tags":8163,"concepts":8164},[],[],{"space":8166,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8168,"publishedVersion":59,"revision":22,"locale":27},{"sys":8167},{"type":12,"linkType":13,"id":14},{"sys":8169},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8171},{"url":317,"details":8172,"fileName":323,"contentType":324},{"size":319,"image":8173},{"width":321,"height":322},{"sys":8175,"fields":8178},{"id":8176,"createdAt":8177},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":8179,"slug":8180,"articleIntro":8179,"category":8181},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[8182],{"metadata":8183,"sys":8186,"fields":8193},{"tags":8184,"concepts":8185},[],[],{"space":8187,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8189,"publishedVersion":272,"revision":59,"contentType":8191,"locale":27},{"sys":8188},{"type":12,"linkType":13,"id":14},{"sys":8190},{"id":20,"type":12,"linkType":21},{"sys":8192},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8194,"metaTitle":282,"metaDescription":283,"mainTitle":8195,"subtitle":302,"heroImage":8210,"ctaButton":325,"ctaLink":326},[281],{"data":8196,"content":8197,"nodeType":71},{},[8198,8204],{"data":8199,"content":8200,"nodeType":294},{},[8201],{"data":8202,"marks":8203,"value":293,"nodeType":79},{},[],{"data":8205,"content":8206,"nodeType":84},{},[8207],{"data":8208,"marks":8209,"value":301,"nodeType":79},{},[],{"metadata":8211,"sys":8214,"fields":8219},{"tags":8212,"concepts":8213},[],[],{"space":8215,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8217,"publishedVersion":59,"revision":22,"locale":27},{"sys":8216},{"type":12,"linkType":13,"id":14},{"sys":8218},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8220},{"url":317,"details":8221,"fileName":323,"contentType":324},{"size":319,"image":8222},{"width":321,"height":322},{"sys":8224,"fields":8227},{"id":8225,"createdAt":8226},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":8228,"slug":8229,"articleIntro":8228,"category":8230},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[8231],{"metadata":8232,"sys":8235,"fields":8242},{"tags":8233,"concepts":8234},[],[],{"space":8236,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8238,"publishedVersion":272,"revision":59,"contentType":8240,"locale":27},{"sys":8237},{"type":12,"linkType":13,"id":14},{"sys":8239},{"id":20,"type":12,"linkType":21},{"sys":8241},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8243,"metaTitle":282,"metaDescription":283,"mainTitle":8244,"subtitle":302,"heroImage":8259,"ctaButton":325,"ctaLink":326},[281],{"data":8245,"content":8246,"nodeType":71},{},[8247,8253],{"data":8248,"content":8249,"nodeType":294},{},[8250],{"data":8251,"marks":8252,"value":293,"nodeType":79},{},[],{"data":8254,"content":8255,"nodeType":84},{},[8256],{"data":8257,"marks":8258,"value":301,"nodeType":79},{},[],{"metadata":8260,"sys":8263,"fields":8268},{"tags":8261,"concepts":8262},[],[],{"space":8264,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8266,"publishedVersion":59,"revision":22,"locale":27},{"sys":8265},{"type":12,"linkType":13,"id":14},{"sys":8267},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8269},{"url":317,"details":8270,"fileName":323,"contentType":324},{"size":319,"image":8271},{"width":321,"height":322},{"sys":8273,"fields":8276},{"id":8274,"createdAt":8275},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":8277,"slug":8278,"articleIntro":8277,"category":8279},"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",[8280],{"metadata":8281,"sys":8284,"fields":8291},{"tags":8282,"concepts":8283},[],[],{"space":8285,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8287,"publishedVersion":272,"revision":59,"contentType":8289,"locale":27},{"sys":8286},{"type":12,"linkType":13,"id":14},{"sys":8288},{"id":20,"type":12,"linkType":21},{"sys":8290},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8292,"metaTitle":282,"metaDescription":283,"mainTitle":8293,"subtitle":302,"heroImage":8308,"ctaButton":325,"ctaLink":326},[281],{"data":8294,"content":8295,"nodeType":71},{},[8296,8302],{"data":8297,"content":8298,"nodeType":294},{},[8299],{"data":8300,"marks":8301,"value":293,"nodeType":79},{},[],{"data":8303,"content":8304,"nodeType":84},{},[8305],{"data":8306,"marks":8307,"value":301,"nodeType":79},{},[],{"metadata":8309,"sys":8312,"fields":8317},{"tags":8310,"concepts":8311},[],[],{"space":8313,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8315,"publishedVersion":59,"revision":22,"locale":27},{"sys":8314},{"type":12,"linkType":13,"id":14},{"sys":8316},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8318},{"url":317,"details":8319,"fileName":323,"contentType":324},{"size":319,"image":8320},{"width":321,"height":322},{"sys":8322,"fields":8325},{"id":8323,"createdAt":8324},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":8326,"slug":8327,"articleIntro":-1,"category":8328},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[8329],{"metadata":8330,"sys":8333,"fields":8340},{"tags":8331,"concepts":8332},[],[],{"space":8334,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8336,"publishedVersion":272,"revision":59,"contentType":8338,"locale":27},{"sys":8335},{"type":12,"linkType":13,"id":14},{"sys":8337},{"id":20,"type":12,"linkType":21},{"sys":8339},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8341,"metaTitle":282,"metaDescription":283,"mainTitle":8342,"subtitle":302,"heroImage":8357,"ctaButton":325,"ctaLink":326},[281],{"data":8343,"content":8344,"nodeType":71},{},[8345,8351],{"data":8346,"content":8347,"nodeType":294},{},[8348],{"data":8349,"marks":8350,"value":293,"nodeType":79},{},[],{"data":8352,"content":8353,"nodeType":84},{},[8354],{"data":8355,"marks":8356,"value":301,"nodeType":79},{},[],{"metadata":8358,"sys":8361,"fields":8366},{"tags":8359,"concepts":8360},[],[],{"space":8362,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8364,"publishedVersion":59,"revision":22,"locale":27},{"sys":8363},{"type":12,"linkType":13,"id":14},{"sys":8365},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8367},{"url":317,"details":8368,"fileName":323,"contentType":324},{"size":319,"image":8369},{"width":321,"height":322},{"sys":8371,"fields":8374},{"id":8372,"createdAt":8373},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":8375,"slug":8376,"articleIntro":8375,"category":8377},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[8378],{"metadata":8379,"sys":8382,"fields":8389},{"tags":8380,"concepts":8381},[],[],{"space":8383,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8385,"publishedVersion":272,"revision":59,"contentType":8387,"locale":27},{"sys":8384},{"type":12,"linkType":13,"id":14},{"sys":8386},{"id":20,"type":12,"linkType":21},{"sys":8388},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8390,"metaTitle":282,"metaDescription":283,"mainTitle":8391,"subtitle":302,"heroImage":8406,"ctaButton":325,"ctaLink":326},[281],{"data":8392,"content":8393,"nodeType":71},{},[8394,8400],{"data":8395,"content":8396,"nodeType":294},{},[8397],{"data":8398,"marks":8399,"value":293,"nodeType":79},{},[],{"data":8401,"content":8402,"nodeType":84},{},[8403],{"data":8404,"marks":8405,"value":301,"nodeType":79},{},[],{"metadata":8407,"sys":8410,"fields":8415},{"tags":8408,"concepts":8409},[],[],{"space":8411,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8413,"publishedVersion":59,"revision":22,"locale":27},{"sys":8412},{"type":12,"linkType":13,"id":14},{"sys":8414},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8416},{"url":317,"details":8417,"fileName":323,"contentType":324},{"size":319,"image":8418},{"width":321,"height":322},{"sys":8420,"fields":8423},{"id":8421,"createdAt":8422},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":8424,"slug":8425,"articleIntro":8424,"category":8426},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[8427],{"metadata":8428,"sys":8431,"fields":8438},{"tags":8429,"concepts":8430},[],[],{"space":8432,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8434,"publishedVersion":272,"revision":59,"contentType":8436,"locale":27},{"sys":8433},{"type":12,"linkType":13,"id":14},{"sys":8435},{"id":20,"type":12,"linkType":21},{"sys":8437},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8439,"metaTitle":282,"metaDescription":283,"mainTitle":8440,"subtitle":302,"heroImage":8455,"ctaButton":325,"ctaLink":326},[281],{"data":8441,"content":8442,"nodeType":71},{},[8443,8449],{"data":8444,"content":8445,"nodeType":294},{},[8446],{"data":8447,"marks":8448,"value":293,"nodeType":79},{},[],{"data":8450,"content":8451,"nodeType":84},{},[8452],{"data":8453,"marks":8454,"value":301,"nodeType":79},{},[],{"metadata":8456,"sys":8459,"fields":8464},{"tags":8457,"concepts":8458},[],[],{"space":8460,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8462,"publishedVersion":59,"revision":22,"locale":27},{"sys":8461},{"type":12,"linkType":13,"id":14},{"sys":8463},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8465},{"url":317,"details":8466,"fileName":323,"contentType":324},{"size":319,"image":8467},{"width":321,"height":322},{"sys":8469,"fields":8472},{"id":8470,"createdAt":8471},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":8473,"slug":8474,"articleIntro":8473,"category":8475},"7083 - Locations diverses","compte-7083-locations-diverses",[8476],{"metadata":8477,"sys":8480,"fields":8487},{"tags":8478,"concepts":8479},[],[],{"space":8481,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8483,"publishedVersion":272,"revision":59,"contentType":8485,"locale":27},{"sys":8482},{"type":12,"linkType":13,"id":14},{"sys":8484},{"id":20,"type":12,"linkType":21},{"sys":8486},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8488,"metaTitle":282,"metaDescription":283,"mainTitle":8489,"subtitle":302,"heroImage":8504,"ctaButton":325,"ctaLink":326},[281],{"data":8490,"content":8491,"nodeType":71},{},[8492,8498],{"data":8493,"content":8494,"nodeType":294},{},[8495],{"data":8496,"marks":8497,"value":293,"nodeType":79},{},[],{"data":8499,"content":8500,"nodeType":84},{},[8501],{"data":8502,"marks":8503,"value":301,"nodeType":79},{},[],{"metadata":8505,"sys":8508,"fields":8513},{"tags":8506,"concepts":8507},[],[],{"space":8509,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8511,"publishedVersion":59,"revision":22,"locale":27},{"sys":8510},{"type":12,"linkType":13,"id":14},{"sys":8512},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8514},{"url":317,"details":8515,"fileName":323,"contentType":324},{"size":319,"image":8516},{"width":321,"height":322},{"sys":8518,"fields":8521},{"id":8519,"createdAt":8520},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":8522,"slug":8523,"articleIntro":8522,"category":8524},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[8525],{"metadata":8526,"sys":8529,"fields":8536},{"tags":8527,"concepts":8528},[],[],{"space":8530,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8532,"publishedVersion":272,"revision":59,"contentType":8534,"locale":27},{"sys":8531},{"type":12,"linkType":13,"id":14},{"sys":8533},{"id":20,"type":12,"linkType":21},{"sys":8535},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8537,"metaTitle":282,"metaDescription":283,"mainTitle":8538,"subtitle":302,"heroImage":8553,"ctaButton":325,"ctaLink":326},[281],{"data":8539,"content":8540,"nodeType":71},{},[8541,8547],{"data":8542,"content":8543,"nodeType":294},{},[8544],{"data":8545,"marks":8546,"value":293,"nodeType":79},{},[],{"data":8548,"content":8549,"nodeType":84},{},[8550],{"data":8551,"marks":8552,"value":301,"nodeType":79},{},[],{"metadata":8554,"sys":8557,"fields":8562},{"tags":8555,"concepts":8556},[],[],{"space":8558,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8560,"publishedVersion":59,"revision":22,"locale":27},{"sys":8559},{"type":12,"linkType":13,"id":14},{"sys":8561},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8563},{"url":317,"details":8564,"fileName":323,"contentType":324},{"size":319,"image":8565},{"width":321,"height":322},{"sys":8567,"fields":8570},{"id":8568,"createdAt":8569},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":8571,"slug":8572,"articleIntro":8571,"category":8573},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[8574],{"metadata":8575,"sys":8578,"fields":8585},{"tags":8576,"concepts":8577},[],[],{"space":8579,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8581,"publishedVersion":272,"revision":59,"contentType":8583,"locale":27},{"sys":8580},{"type":12,"linkType":13,"id":14},{"sys":8582},{"id":20,"type":12,"linkType":21},{"sys":8584},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8586,"metaTitle":282,"metaDescription":283,"mainTitle":8587,"subtitle":302,"heroImage":8602,"ctaButton":325,"ctaLink":326},[281],{"data":8588,"content":8589,"nodeType":71},{},[8590,8596],{"data":8591,"content":8592,"nodeType":294},{},[8593],{"data":8594,"marks":8595,"value":293,"nodeType":79},{},[],{"data":8597,"content":8598,"nodeType":84},{},[8599],{"data":8600,"marks":8601,"value":301,"nodeType":79},{},[],{"metadata":8603,"sys":8606,"fields":8611},{"tags":8604,"concepts":8605},[],[],{"space":8607,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8609,"publishedVersion":59,"revision":22,"locale":27},{"sys":8608},{"type":12,"linkType":13,"id":14},{"sys":8610},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8612},{"url":317,"details":8613,"fileName":323,"contentType":324},{"size":319,"image":8614},{"width":321,"height":322},{"sys":8616,"fields":8619},{"id":8617,"createdAt":8618},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8620,"slug":8621,"articleIntro":8622,"category":8623},"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.",[8624],{"metadata":8625,"sys":8628,"fields":8635},{"tags":8626,"concepts":8627},[],[],{"space":8629,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8631,"publishedVersion":272,"revision":59,"contentType":8633,"locale":27},{"sys":8630},{"type":12,"linkType":13,"id":14},{"sys":8632},{"id":20,"type":12,"linkType":21},{"sys":8634},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8636,"metaTitle":282,"metaDescription":283,"mainTitle":8637,"subtitle":302,"heroImage":8652,"ctaButton":325,"ctaLink":326},[281],{"data":8638,"content":8639,"nodeType":71},{},[8640,8646],{"data":8641,"content":8642,"nodeType":294},{},[8643],{"data":8644,"marks":8645,"value":293,"nodeType":79},{},[],{"data":8647,"content":8648,"nodeType":84},{},[8649],{"data":8650,"marks":8651,"value":301,"nodeType":79},{},[],{"metadata":8653,"sys":8656,"fields":8661},{"tags":8654,"concepts":8655},[],[],{"space":8657,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8659,"publishedVersion":59,"revision":22,"locale":27},{"sys":8658},{"type":12,"linkType":13,"id":14},{"sys":8660},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8662},{"url":317,"details":8663,"fileName":323,"contentType":324},{"size":319,"image":8664},{"width":321,"height":322},{"sys":8666,"fields":8669},{"id":8667,"createdAt":8668},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":8670,"slug":8671,"articleIntro":8670,"category":8672},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[8673],{"metadata":8674,"sys":8677,"fields":8684},{"tags":8675,"concepts":8676},[],[],{"space":8678,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8680,"publishedVersion":272,"revision":59,"contentType":8682,"locale":27},{"sys":8679},{"type":12,"linkType":13,"id":14},{"sys":8681},{"id":20,"type":12,"linkType":21},{"sys":8683},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8685,"metaTitle":282,"metaDescription":283,"mainTitle":8686,"subtitle":302,"heroImage":8701,"ctaButton":325,"ctaLink":326},[281],{"data":8687,"content":8688,"nodeType":71},{},[8689,8695],{"data":8690,"content":8691,"nodeType":294},{},[8692],{"data":8693,"marks":8694,"value":293,"nodeType":79},{},[],{"data":8696,"content":8697,"nodeType":84},{},[8698],{"data":8699,"marks":8700,"value":301,"nodeType":79},{},[],{"metadata":8702,"sys":8705,"fields":8710},{"tags":8703,"concepts":8704},[],[],{"space":8706,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8708,"publishedVersion":59,"revision":22,"locale":27},{"sys":8707},{"type":12,"linkType":13,"id":14},{"sys":8709},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8711},{"url":317,"details":8712,"fileName":323,"contentType":324},{"size":319,"image":8713},{"width":321,"height":322},{"sys":8715,"fields":8718},{"id":8716,"createdAt":8717},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":8719,"slug":8720,"articleIntro":8719,"category":8721},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[8722],{"metadata":8723,"sys":8726,"fields":8733},{"tags":8724,"concepts":8725},[],[],{"space":8727,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8729,"publishedVersion":272,"revision":59,"contentType":8731,"locale":27},{"sys":8728},{"type":12,"linkType":13,"id":14},{"sys":8730},{"id":20,"type":12,"linkType":21},{"sys":8732},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8734,"metaTitle":282,"metaDescription":283,"mainTitle":8735,"subtitle":302,"heroImage":8750,"ctaButton":325,"ctaLink":326},[281],{"data":8736,"content":8737,"nodeType":71},{},[8738,8744],{"data":8739,"content":8740,"nodeType":294},{},[8741],{"data":8742,"marks":8743,"value":293,"nodeType":79},{},[],{"data":8745,"content":8746,"nodeType":84},{},[8747],{"data":8748,"marks":8749,"value":301,"nodeType":79},{},[],{"metadata":8751,"sys":8754,"fields":8759},{"tags":8752,"concepts":8753},[],[],{"space":8755,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8757,"publishedVersion":59,"revision":22,"locale":27},{"sys":8756},{"type":12,"linkType":13,"id":14},{"sys":8758},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8760},{"url":317,"details":8761,"fileName":323,"contentType":324},{"size":319,"image":8762},{"width":321,"height":322},{"sys":8764,"fields":8767},{"id":8765,"createdAt":8766},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":8768,"slug":8769,"articleIntro":8768,"category":8770},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[8771],{"metadata":8772,"sys":8775,"fields":8782},{"tags":8773,"concepts":8774},[],[],{"space":8776,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8778,"publishedVersion":272,"revision":59,"contentType":8780,"locale":27},{"sys":8777},{"type":12,"linkType":13,"id":14},{"sys":8779},{"id":20,"type":12,"linkType":21},{"sys":8781},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8783,"metaTitle":282,"metaDescription":283,"mainTitle":8784,"subtitle":302,"heroImage":8799,"ctaButton":325,"ctaLink":326},[281],{"data":8785,"content":8786,"nodeType":71},{},[8787,8793],{"data":8788,"content":8789,"nodeType":294},{},[8790],{"data":8791,"marks":8792,"value":293,"nodeType":79},{},[],{"data":8794,"content":8795,"nodeType":84},{},[8796],{"data":8797,"marks":8798,"value":301,"nodeType":79},{},[],{"metadata":8800,"sys":8803,"fields":8808},{"tags":8801,"concepts":8802},[],[],{"space":8804,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8806,"publishedVersion":59,"revision":22,"locale":27},{"sys":8805},{"type":12,"linkType":13,"id":14},{"sys":8807},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8809},{"url":317,"details":8810,"fileName":323,"contentType":324},{"size":319,"image":8811},{"width":321,"height":322},{"sys":8813,"fields":8816},{"id":8814,"createdAt":8815},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":8817,"slug":8818,"articleIntro":8817,"category":8819},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[8820],{"metadata":8821,"sys":8824,"fields":8831},{"tags":8822,"concepts":8823},[],[],{"space":8825,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8827,"publishedVersion":272,"revision":59,"contentType":8829,"locale":27},{"sys":8826},{"type":12,"linkType":13,"id":14},{"sys":8828},{"id":20,"type":12,"linkType":21},{"sys":8830},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8832,"metaTitle":282,"metaDescription":283,"mainTitle":8833,"subtitle":302,"heroImage":8848,"ctaButton":325,"ctaLink":326},[281],{"data":8834,"content":8835,"nodeType":71},{},[8836,8842],{"data":8837,"content":8838,"nodeType":294},{},[8839],{"data":8840,"marks":8841,"value":293,"nodeType":79},{},[],{"data":8843,"content":8844,"nodeType":84},{},[8845],{"data":8846,"marks":8847,"value":301,"nodeType":79},{},[],{"metadata":8849,"sys":8852,"fields":8857},{"tags":8850,"concepts":8851},[],[],{"space":8853,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8855,"publishedVersion":59,"revision":22,"locale":27},{"sys":8854},{"type":12,"linkType":13,"id":14},{"sys":8856},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8858},{"url":317,"details":8859,"fileName":323,"contentType":324},{"size":319,"image":8860},{"width":321,"height":322},{"sys":8862,"fields":8865},{"id":8863,"createdAt":8864},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":8866,"slug":8867,"articleIntro":8866,"category":8868},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[8869],{"metadata":8870,"sys":8873,"fields":8880},{"tags":8871,"concepts":8872},[],[],{"space":8874,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8876,"publishedVersion":272,"revision":59,"contentType":8878,"locale":27},{"sys":8875},{"type":12,"linkType":13,"id":14},{"sys":8877},{"id":20,"type":12,"linkType":21},{"sys":8879},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8881,"metaTitle":282,"metaDescription":283,"mainTitle":8882,"subtitle":302,"heroImage":8897,"ctaButton":325,"ctaLink":326},[281],{"data":8883,"content":8884,"nodeType":71},{},[8885,8891],{"data":8886,"content":8887,"nodeType":294},{},[8888],{"data":8889,"marks":8890,"value":293,"nodeType":79},{},[],{"data":8892,"content":8893,"nodeType":84},{},[8894],{"data":8895,"marks":8896,"value":301,"nodeType":79},{},[],{"metadata":8898,"sys":8901,"fields":8906},{"tags":8899,"concepts":8900},[],[],{"space":8902,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8904,"publishedVersion":59,"revision":22,"locale":27},{"sys":8903},{"type":12,"linkType":13,"id":14},{"sys":8905},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8907},{"url":317,"details":8908,"fileName":323,"contentType":324},{"size":319,"image":8909},{"width":321,"height":322},{"sys":8911,"fields":8914},{"id":8912,"createdAt":8913},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":8915,"slug":8916,"articleIntro":8915,"category":8917},"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",[8918],{"metadata":8919,"sys":8922,"fields":8929},{"tags":8920,"concepts":8921},[],[],{"space":8923,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8925,"publishedVersion":272,"revision":59,"contentType":8927,"locale":27},{"sys":8924},{"type":12,"linkType":13,"id":14},{"sys":8926},{"id":20,"type":12,"linkType":21},{"sys":8928},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8930,"metaTitle":282,"metaDescription":283,"mainTitle":8931,"subtitle":302,"heroImage":8946,"ctaButton":325,"ctaLink":326},[281],{"data":8932,"content":8933,"nodeType":71},{},[8934,8940],{"data":8935,"content":8936,"nodeType":294},{},[8937],{"data":8938,"marks":8939,"value":293,"nodeType":79},{},[],{"data":8941,"content":8942,"nodeType":84},{},[8943],{"data":8944,"marks":8945,"value":301,"nodeType":79},{},[],{"metadata":8947,"sys":8950,"fields":8955},{"tags":8948,"concepts":8949},[],[],{"space":8951,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":8953,"publishedVersion":59,"revision":22,"locale":27},{"sys":8952},{"type":12,"linkType":13,"id":14},{"sys":8954},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":8956},{"url":317,"details":8957,"fileName":323,"contentType":324},{"size":319,"image":8958},{"width":321,"height":322},{"sys":8960,"fields":8963},{"id":8961,"createdAt":8962},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":8964,"slug":8965,"articleIntro":8964,"category":8966},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[8967],{"metadata":8968,"sys":8971,"fields":8978},{"tags":8969,"concepts":8970},[],[],{"space":8972,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":8974,"publishedVersion":272,"revision":59,"contentType":8976,"locale":27},{"sys":8973},{"type":12,"linkType":13,"id":14},{"sys":8975},{"id":20,"type":12,"linkType":21},{"sys":8977},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":8979,"metaTitle":282,"metaDescription":283,"mainTitle":8980,"subtitle":302,"heroImage":8995,"ctaButton":325,"ctaLink":326},[281],{"data":8981,"content":8982,"nodeType":71},{},[8983,8989],{"data":8984,"content":8985,"nodeType":294},{},[8986],{"data":8987,"marks":8988,"value":293,"nodeType":79},{},[],{"data":8990,"content":8991,"nodeType":84},{},[8992],{"data":8993,"marks":8994,"value":301,"nodeType":79},{},[],{"metadata":8996,"sys":8999,"fields":9004},{"tags":8997,"concepts":8998},[],[],{"space":9000,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9002,"publishedVersion":59,"revision":22,"locale":27},{"sys":9001},{"type":12,"linkType":13,"id":14},{"sys":9003},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9005},{"url":317,"details":9006,"fileName":323,"contentType":324},{"size":319,"image":9007},{"width":321,"height":322},{"sys":9009,"fields":9012},{"id":9010,"createdAt":9011},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":9013,"slug":9014,"articleIntro":-1,"category":9015},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[9016],{"metadata":9017,"sys":9020,"fields":9027},{"tags":9018,"concepts":9019},[],[],{"space":9021,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9023,"publishedVersion":272,"revision":59,"contentType":9025,"locale":27},{"sys":9022},{"type":12,"linkType":13,"id":14},{"sys":9024},{"id":20,"type":12,"linkType":21},{"sys":9026},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9028,"metaTitle":282,"metaDescription":283,"mainTitle":9029,"subtitle":302,"heroImage":9044,"ctaButton":325,"ctaLink":326},[281],{"data":9030,"content":9031,"nodeType":71},{},[9032,9038],{"data":9033,"content":9034,"nodeType":294},{},[9035],{"data":9036,"marks":9037,"value":293,"nodeType":79},{},[],{"data":9039,"content":9040,"nodeType":84},{},[9041],{"data":9042,"marks":9043,"value":301,"nodeType":79},{},[],{"metadata":9045,"sys":9048,"fields":9053},{"tags":9046,"concepts":9047},[],[],{"space":9049,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9051,"publishedVersion":59,"revision":22,"locale":27},{"sys":9050},{"type":12,"linkType":13,"id":14},{"sys":9052},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9054},{"url":317,"details":9055,"fileName":323,"contentType":324},{"size":319,"image":9056},{"width":321,"height":322},{"sys":9058,"fields":9061},{"id":9059,"createdAt":9060},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":9062,"slug":9063,"articleIntro":9062,"category":9064},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[9065],{"metadata":9066,"sys":9069,"fields":9076},{"tags":9067,"concepts":9068},[],[],{"space":9070,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9072,"publishedVersion":272,"revision":59,"contentType":9074,"locale":27},{"sys":9071},{"type":12,"linkType":13,"id":14},{"sys":9073},{"id":20,"type":12,"linkType":21},{"sys":9075},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9077,"metaTitle":282,"metaDescription":283,"mainTitle":9078,"subtitle":302,"heroImage":9093,"ctaButton":325,"ctaLink":326},[281],{"data":9079,"content":9080,"nodeType":71},{},[9081,9087],{"data":9082,"content":9083,"nodeType":294},{},[9084],{"data":9085,"marks":9086,"value":293,"nodeType":79},{},[],{"data":9088,"content":9089,"nodeType":84},{},[9090],{"data":9091,"marks":9092,"value":301,"nodeType":79},{},[],{"metadata":9094,"sys":9097,"fields":9102},{"tags":9095,"concepts":9096},[],[],{"space":9098,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9100,"publishedVersion":59,"revision":22,"locale":27},{"sys":9099},{"type":12,"linkType":13,"id":14},{"sys":9101},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9103},{"url":317,"details":9104,"fileName":323,"contentType":324},{"size":319,"image":9105},{"width":321,"height":322},{"sys":9107,"fields":9110},{"id":9108,"createdAt":9109},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":9111,"slug":9112,"articleIntro":9111,"category":9113},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[9114],{"metadata":9115,"sys":9118,"fields":9125},{"tags":9116,"concepts":9117},[],[],{"space":9119,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9121,"publishedVersion":272,"revision":59,"contentType":9123,"locale":27},{"sys":9120},{"type":12,"linkType":13,"id":14},{"sys":9122},{"id":20,"type":12,"linkType":21},{"sys":9124},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9126,"metaTitle":282,"metaDescription":283,"mainTitle":9127,"subtitle":302,"heroImage":9142,"ctaButton":325,"ctaLink":326},[281],{"data":9128,"content":9129,"nodeType":71},{},[9130,9136],{"data":9131,"content":9132,"nodeType":294},{},[9133],{"data":9134,"marks":9135,"value":293,"nodeType":79},{},[],{"data":9137,"content":9138,"nodeType":84},{},[9139],{"data":9140,"marks":9141,"value":301,"nodeType":79},{},[],{"metadata":9143,"sys":9146,"fields":9151},{"tags":9144,"concepts":9145},[],[],{"space":9147,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9149,"publishedVersion":59,"revision":22,"locale":27},{"sys":9148},{"type":12,"linkType":13,"id":14},{"sys":9150},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9152},{"url":317,"details":9153,"fileName":323,"contentType":324},{"size":319,"image":9154},{"width":321,"height":322},{"sys":9156,"fields":9159},{"id":9157,"createdAt":9158},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9160,"slug":9161,"articleIntro":9160,"category":9162},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9163],{"metadata":9164,"sys":9167,"fields":9174},{"tags":9165,"concepts":9166},[],[],{"space":9168,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9170,"publishedVersion":272,"revision":59,"contentType":9172,"locale":27},{"sys":9169},{"type":12,"linkType":13,"id":14},{"sys":9171},{"id":20,"type":12,"linkType":21},{"sys":9173},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9175,"metaTitle":282,"metaDescription":283,"mainTitle":9176,"subtitle":302,"heroImage":9191,"ctaButton":325,"ctaLink":326},[281],{"data":9177,"content":9178,"nodeType":71},{},[9179,9185],{"data":9180,"content":9181,"nodeType":294},{},[9182],{"data":9183,"marks":9184,"value":293,"nodeType":79},{},[],{"data":9186,"content":9187,"nodeType":84},{},[9188],{"data":9189,"marks":9190,"value":301,"nodeType":79},{},[],{"metadata":9192,"sys":9195,"fields":9200},{"tags":9193,"concepts":9194},[],[],{"space":9196,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9198,"publishedVersion":59,"revision":22,"locale":27},{"sys":9197},{"type":12,"linkType":13,"id":14},{"sys":9199},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9201},{"url":317,"details":9202,"fileName":323,"contentType":324},{"size":319,"image":9203},{"width":321,"height":322},{"sys":9205,"fields":9208},{"id":9206,"createdAt":9207},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":9209,"slug":9210,"articleIntro":9209,"category":9211},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[9212],{"metadata":9213,"sys":9216,"fields":9223},{"tags":9214,"concepts":9215},[],[],{"space":9217,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9219,"publishedVersion":272,"revision":59,"contentType":9221,"locale":27},{"sys":9218},{"type":12,"linkType":13,"id":14},{"sys":9220},{"id":20,"type":12,"linkType":21},{"sys":9222},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9224,"metaTitle":282,"metaDescription":283,"mainTitle":9225,"subtitle":302,"heroImage":9240,"ctaButton":325,"ctaLink":326},[281],{"data":9226,"content":9227,"nodeType":71},{},[9228,9234],{"data":9229,"content":9230,"nodeType":294},{},[9231],{"data":9232,"marks":9233,"value":293,"nodeType":79},{},[],{"data":9235,"content":9236,"nodeType":84},{},[9237],{"data":9238,"marks":9239,"value":301,"nodeType":79},{},[],{"metadata":9241,"sys":9244,"fields":9249},{"tags":9242,"concepts":9243},[],[],{"space":9245,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9247,"publishedVersion":59,"revision":22,"locale":27},{"sys":9246},{"type":12,"linkType":13,"id":14},{"sys":9248},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9250},{"url":317,"details":9251,"fileName":323,"contentType":324},{"size":319,"image":9252},{"width":321,"height":322},{"sys":9254,"fields":9257},{"id":9255,"createdAt":9256},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":9258,"slug":9259,"articleIntro":9258,"category":9260},"355 - Produits finis","compte-355-produits-finis",[9261],{"metadata":9262,"sys":9265,"fields":9272},{"tags":9263,"concepts":9264},[],[],{"space":9266,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9268,"publishedVersion":272,"revision":59,"contentType":9270,"locale":27},{"sys":9267},{"type":12,"linkType":13,"id":14},{"sys":9269},{"id":20,"type":12,"linkType":21},{"sys":9271},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9273,"metaTitle":282,"metaDescription":283,"mainTitle":9274,"subtitle":302,"heroImage":9289,"ctaButton":325,"ctaLink":326},[281],{"data":9275,"content":9276,"nodeType":71},{},[9277,9283],{"data":9278,"content":9279,"nodeType":294},{},[9280],{"data":9281,"marks":9282,"value":293,"nodeType":79},{},[],{"data":9284,"content":9285,"nodeType":84},{},[9286],{"data":9287,"marks":9288,"value":301,"nodeType":79},{},[],{"metadata":9290,"sys":9293,"fields":9298},{"tags":9291,"concepts":9292},[],[],{"space":9294,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9296,"publishedVersion":59,"revision":22,"locale":27},{"sys":9295},{"type":12,"linkType":13,"id":14},{"sys":9297},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9299},{"url":317,"details":9300,"fileName":323,"contentType":324},{"size":319,"image":9301},{"width":321,"height":322},{"sys":9303,"fields":9306},{"id":9304,"createdAt":9305},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":9307,"slug":9308,"articleIntro":9307,"category":9309},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[9310],{"metadata":9311,"sys":9314,"fields":9321},{"tags":9312,"concepts":9313},[],[],{"space":9315,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9317,"publishedVersion":272,"revision":59,"contentType":9319,"locale":27},{"sys":9316},{"type":12,"linkType":13,"id":14},{"sys":9318},{"id":20,"type":12,"linkType":21},{"sys":9320},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9322,"metaTitle":282,"metaDescription":283,"mainTitle":9323,"subtitle":302,"heroImage":9338,"ctaButton":325,"ctaLink":326},[281],{"data":9324,"content":9325,"nodeType":71},{},[9326,9332],{"data":9327,"content":9328,"nodeType":294},{},[9329],{"data":9330,"marks":9331,"value":293,"nodeType":79},{},[],{"data":9333,"content":9334,"nodeType":84},{},[9335],{"data":9336,"marks":9337,"value":301,"nodeType":79},{},[],{"metadata":9339,"sys":9342,"fields":9347},{"tags":9340,"concepts":9341},[],[],{"space":9343,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9345,"publishedVersion":59,"revision":22,"locale":27},{"sys":9344},{"type":12,"linkType":13,"id":14},{"sys":9346},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9348},{"url":317,"details":9349,"fileName":323,"contentType":324},{"size":319,"image":9350},{"width":321,"height":322},{"sys":9352,"fields":9355},{"id":9353,"createdAt":9354},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":9356,"slug":9357,"articleIntro":-1,"category":9358},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[9359],{"metadata":9360,"sys":9363,"fields":9370},{"tags":9361,"concepts":9362},[],[],{"space":9364,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9366,"publishedVersion":272,"revision":59,"contentType":9368,"locale":27},{"sys":9365},{"type":12,"linkType":13,"id":14},{"sys":9367},{"id":20,"type":12,"linkType":21},{"sys":9369},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9371,"metaTitle":282,"metaDescription":283,"mainTitle":9372,"subtitle":302,"heroImage":9387,"ctaButton":325,"ctaLink":326},[281],{"data":9373,"content":9374,"nodeType":71},{},[9375,9381],{"data":9376,"content":9377,"nodeType":294},{},[9378],{"data":9379,"marks":9380,"value":293,"nodeType":79},{},[],{"data":9382,"content":9383,"nodeType":84},{},[9384],{"data":9385,"marks":9386,"value":301,"nodeType":79},{},[],{"metadata":9388,"sys":9391,"fields":9396},{"tags":9389,"concepts":9390},[],[],{"space":9392,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9394,"publishedVersion":59,"revision":22,"locale":27},{"sys":9393},{"type":12,"linkType":13,"id":14},{"sys":9395},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9397},{"url":317,"details":9398,"fileName":323,"contentType":324},{"size":319,"image":9399},{"width":321,"height":322},{"sys":9401,"fields":9404},{"id":9402,"createdAt":9403},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":9405,"slug":9406,"articleIntro":9405,"category":9407},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[9408],{"metadata":9409,"sys":9412,"fields":9419},{"tags":9410,"concepts":9411},[],[],{"space":9413,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9415,"publishedVersion":272,"revision":59,"contentType":9417,"locale":27},{"sys":9414},{"type":12,"linkType":13,"id":14},{"sys":9416},{"id":20,"type":12,"linkType":21},{"sys":9418},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9420,"metaTitle":282,"metaDescription":283,"mainTitle":9421,"subtitle":302,"heroImage":9436,"ctaButton":325,"ctaLink":326},[281],{"data":9422,"content":9423,"nodeType":71},{},[9424,9430],{"data":9425,"content":9426,"nodeType":294},{},[9427],{"data":9428,"marks":9429,"value":293,"nodeType":79},{},[],{"data":9431,"content":9432,"nodeType":84},{},[9433],{"data":9434,"marks":9435,"value":301,"nodeType":79},{},[],{"metadata":9437,"sys":9440,"fields":9445},{"tags":9438,"concepts":9439},[],[],{"space":9441,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9443,"publishedVersion":59,"revision":22,"locale":27},{"sys":9442},{"type":12,"linkType":13,"id":14},{"sys":9444},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9446},{"url":317,"details":9447,"fileName":323,"contentType":324},{"size":319,"image":9448},{"width":321,"height":322},{"sys":9450,"fields":9453},{"id":9451,"createdAt":9452},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":9454,"slug":9455,"articleIntro":9454,"category":9456},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[9457],{"metadata":9458,"sys":9461,"fields":9468},{"tags":9459,"concepts":9460},[],[],{"space":9462,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9464,"publishedVersion":272,"revision":59,"contentType":9466,"locale":27},{"sys":9463},{"type":12,"linkType":13,"id":14},{"sys":9465},{"id":20,"type":12,"linkType":21},{"sys":9467},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9469,"metaTitle":282,"metaDescription":283,"mainTitle":9470,"subtitle":302,"heroImage":9485,"ctaButton":325,"ctaLink":326},[281],{"data":9471,"content":9472,"nodeType":71},{},[9473,9479],{"data":9474,"content":9475,"nodeType":294},{},[9476],{"data":9477,"marks":9478,"value":293,"nodeType":79},{},[],{"data":9480,"content":9481,"nodeType":84},{},[9482],{"data":9483,"marks":9484,"value":301,"nodeType":79},{},[],{"metadata":9486,"sys":9489,"fields":9494},{"tags":9487,"concepts":9488},[],[],{"space":9490,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9492,"publishedVersion":59,"revision":22,"locale":27},{"sys":9491},{"type":12,"linkType":13,"id":14},{"sys":9493},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9495},{"url":317,"details":9496,"fileName":323,"contentType":324},{"size":319,"image":9497},{"width":321,"height":322},{"sys":9499,"fields":9502},{"id":9500,"createdAt":9501},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":9503,"slug":9504,"articleIntro":9503,"category":9505},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[9506],{"metadata":9507,"sys":9510,"fields":9517},{"tags":9508,"concepts":9509},[],[],{"space":9511,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9513,"publishedVersion":272,"revision":59,"contentType":9515,"locale":27},{"sys":9512},{"type":12,"linkType":13,"id":14},{"sys":9514},{"id":20,"type":12,"linkType":21},{"sys":9516},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9518,"metaTitle":282,"metaDescription":283,"mainTitle":9519,"subtitle":302,"heroImage":9534,"ctaButton":325,"ctaLink":326},[281],{"data":9520,"content":9521,"nodeType":71},{},[9522,9528],{"data":9523,"content":9524,"nodeType":294},{},[9525],{"data":9526,"marks":9527,"value":293,"nodeType":79},{},[],{"data":9529,"content":9530,"nodeType":84},{},[9531],{"data":9532,"marks":9533,"value":301,"nodeType":79},{},[],{"metadata":9535,"sys":9538,"fields":9543},{"tags":9536,"concepts":9537},[],[],{"space":9539,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9541,"publishedVersion":59,"revision":22,"locale":27},{"sys":9540},{"type":12,"linkType":13,"id":14},{"sys":9542},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9544},{"url":317,"details":9545,"fileName":323,"contentType":324},{"size":319,"image":9546},{"width":321,"height":322},{"sys":9548,"fields":9551},{"id":9549,"createdAt":9550},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":9552,"slug":9553,"articleIntro":9552,"category":9554},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[9555],{"metadata":9556,"sys":9559,"fields":9566},{"tags":9557,"concepts":9558},[],[],{"space":9560,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9562,"publishedVersion":272,"revision":59,"contentType":9564,"locale":27},{"sys":9561},{"type":12,"linkType":13,"id":14},{"sys":9563},{"id":20,"type":12,"linkType":21},{"sys":9565},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9567,"metaTitle":282,"metaDescription":283,"mainTitle":9568,"subtitle":302,"heroImage":9583,"ctaButton":325,"ctaLink":326},[281],{"data":9569,"content":9570,"nodeType":71},{},[9571,9577],{"data":9572,"content":9573,"nodeType":294},{},[9574],{"data":9575,"marks":9576,"value":293,"nodeType":79},{},[],{"data":9578,"content":9579,"nodeType":84},{},[9580],{"data":9581,"marks":9582,"value":301,"nodeType":79},{},[],{"metadata":9584,"sys":9587,"fields":9592},{"tags":9585,"concepts":9586},[],[],{"space":9588,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9590,"publishedVersion":59,"revision":22,"locale":27},{"sys":9589},{"type":12,"linkType":13,"id":14},{"sys":9591},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9593},{"url":317,"details":9594,"fileName":323,"contentType":324},{"size":319,"image":9595},{"width":321,"height":322},{"sys":9597,"fields":9600},{"id":9598,"createdAt":9599},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":9601,"slug":9602,"articleIntro":9601,"category":9603},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[9604],{"metadata":9605,"sys":9608,"fields":9615},{"tags":9606,"concepts":9607},[],[],{"space":9609,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9611,"publishedVersion":272,"revision":59,"contentType":9613,"locale":27},{"sys":9610},{"type":12,"linkType":13,"id":14},{"sys":9612},{"id":20,"type":12,"linkType":21},{"sys":9614},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9616,"metaTitle":282,"metaDescription":283,"mainTitle":9617,"subtitle":302,"heroImage":9632,"ctaButton":325,"ctaLink":326},[281],{"data":9618,"content":9619,"nodeType":71},{},[9620,9626],{"data":9621,"content":9622,"nodeType":294},{},[9623],{"data":9624,"marks":9625,"value":293,"nodeType":79},{},[],{"data":9627,"content":9628,"nodeType":84},{},[9629],{"data":9630,"marks":9631,"value":301,"nodeType":79},{},[],{"metadata":9633,"sys":9636,"fields":9641},{"tags":9634,"concepts":9635},[],[],{"space":9637,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9639,"publishedVersion":59,"revision":22,"locale":27},{"sys":9638},{"type":12,"linkType":13,"id":14},{"sys":9640},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9642},{"url":317,"details":9643,"fileName":323,"contentType":324},{"size":319,"image":9644},{"width":321,"height":322},{"sys":9646,"fields":9649},{"id":9647,"createdAt":9648},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":9650,"slug":9651,"articleIntro":9650,"category":9652},"72 - Production immobilisée","compte-72-production-immobilisee",[9653],{"metadata":9654,"sys":9657,"fields":9664},{"tags":9655,"concepts":9656},[],[],{"space":9658,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9660,"publishedVersion":272,"revision":59,"contentType":9662,"locale":27},{"sys":9659},{"type":12,"linkType":13,"id":14},{"sys":9661},{"id":20,"type":12,"linkType":21},{"sys":9663},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9665,"metaTitle":282,"metaDescription":283,"mainTitle":9666,"subtitle":302,"heroImage":9681,"ctaButton":325,"ctaLink":326},[281],{"data":9667,"content":9668,"nodeType":71},{},[9669,9675],{"data":9670,"content":9671,"nodeType":294},{},[9672],{"data":9673,"marks":9674,"value":293,"nodeType":79},{},[],{"data":9676,"content":9677,"nodeType":84},{},[9678],{"data":9679,"marks":9680,"value":301,"nodeType":79},{},[],{"metadata":9682,"sys":9685,"fields":9690},{"tags":9683,"concepts":9684},[],[],{"space":9686,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9688,"publishedVersion":59,"revision":22,"locale":27},{"sys":9687},{"type":12,"linkType":13,"id":14},{"sys":9689},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9691},{"url":317,"details":9692,"fileName":323,"contentType":324},{"size":319,"image":9693},{"width":321,"height":322},{"sys":9695,"fields":9698},{"id":9696,"createdAt":9697},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":9699,"slug":9700,"articleIntro":-1,"category":9701},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[9702],{"metadata":9703,"sys":9706,"fields":9713},{"tags":9704,"concepts":9705},[],[],{"space":9707,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9709,"publishedVersion":272,"revision":59,"contentType":9711,"locale":27},{"sys":9708},{"type":12,"linkType":13,"id":14},{"sys":9710},{"id":20,"type":12,"linkType":21},{"sys":9712},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9714,"metaTitle":282,"metaDescription":283,"mainTitle":9715,"subtitle":302,"heroImage":9730,"ctaButton":325,"ctaLink":326},[281],{"data":9716,"content":9717,"nodeType":71},{},[9718,9724],{"data":9719,"content":9720,"nodeType":294},{},[9721],{"data":9722,"marks":9723,"value":293,"nodeType":79},{},[],{"data":9725,"content":9726,"nodeType":84},{},[9727],{"data":9728,"marks":9729,"value":301,"nodeType":79},{},[],{"metadata":9731,"sys":9734,"fields":9739},{"tags":9732,"concepts":9733},[],[],{"space":9735,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9737,"publishedVersion":59,"revision":22,"locale":27},{"sys":9736},{"type":12,"linkType":13,"id":14},{"sys":9738},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9740},{"url":317,"details":9741,"fileName":323,"contentType":324},{"size":319,"image":9742},{"width":321,"height":322},{"sys":9744,"fields":9747},{"id":9745,"createdAt":9746},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":9748,"slug":9749,"articleIntro":9750,"category":9751},"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.",[9752],{"metadata":9753,"sys":9756,"fields":9763},{"tags":9754,"concepts":9755},[],[],{"space":9757,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9759,"publishedVersion":272,"revision":59,"contentType":9761,"locale":27},{"sys":9758},{"type":12,"linkType":13,"id":14},{"sys":9760},{"id":20,"type":12,"linkType":21},{"sys":9762},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9764,"metaTitle":282,"metaDescription":283,"mainTitle":9765,"subtitle":302,"heroImage":9780,"ctaButton":325,"ctaLink":326},[281],{"data":9766,"content":9767,"nodeType":71},{},[9768,9774],{"data":9769,"content":9770,"nodeType":294},{},[9771],{"data":9772,"marks":9773,"value":293,"nodeType":79},{},[],{"data":9775,"content":9776,"nodeType":84},{},[9777],{"data":9778,"marks":9779,"value":301,"nodeType":79},{},[],{"metadata":9781,"sys":9784,"fields":9789},{"tags":9782,"concepts":9783},[],[],{"space":9785,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9787,"publishedVersion":59,"revision":22,"locale":27},{"sys":9786},{"type":12,"linkType":13,"id":14},{"sys":9788},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9790},{"url":317,"details":9791,"fileName":323,"contentType":324},{"size":319,"image":9792},{"width":321,"height":322},{"sys":9794,"fields":9797},{"id":9795,"createdAt":9796},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9798,"slug":9799,"articleIntro":9798,"category":9800},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9801],{"metadata":9802,"sys":9805,"fields":9812},{"tags":9803,"concepts":9804},[],[],{"space":9806,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9808,"publishedVersion":272,"revision":59,"contentType":9810,"locale":27},{"sys":9807},{"type":12,"linkType":13,"id":14},{"sys":9809},{"id":20,"type":12,"linkType":21},{"sys":9811},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9813,"metaTitle":282,"metaDescription":283,"mainTitle":9814,"subtitle":302,"heroImage":9829,"ctaButton":325,"ctaLink":326},[281],{"data":9815,"content":9816,"nodeType":71},{},[9817,9823],{"data":9818,"content":9819,"nodeType":294},{},[9820],{"data":9821,"marks":9822,"value":293,"nodeType":79},{},[],{"data":9824,"content":9825,"nodeType":84},{},[9826],{"data":9827,"marks":9828,"value":301,"nodeType":79},{},[],{"metadata":9830,"sys":9833,"fields":9838},{"tags":9831,"concepts":9832},[],[],{"space":9834,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9836,"publishedVersion":59,"revision":22,"locale":27},{"sys":9835},{"type":12,"linkType":13,"id":14},{"sys":9837},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9839},{"url":317,"details":9840,"fileName":323,"contentType":324},{"size":319,"image":9841},{"width":321,"height":322},{"sys":9843,"fields":9846},{"id":9844,"createdAt":9845},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":9847,"slug":9848,"articleIntro":9847,"category":9849},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[9850],{"metadata":9851,"sys":9854,"fields":9861},{"tags":9852,"concepts":9853},[],[],{"space":9855,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9857,"publishedVersion":272,"revision":59,"contentType":9859,"locale":27},{"sys":9856},{"type":12,"linkType":13,"id":14},{"sys":9858},{"id":20,"type":12,"linkType":21},{"sys":9860},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9862,"metaTitle":282,"metaDescription":283,"mainTitle":9863,"subtitle":302,"heroImage":9878,"ctaButton":325,"ctaLink":326},[281],{"data":9864,"content":9865,"nodeType":71},{},[9866,9872],{"data":9867,"content":9868,"nodeType":294},{},[9869],{"data":9870,"marks":9871,"value":293,"nodeType":79},{},[],{"data":9873,"content":9874,"nodeType":84},{},[9875],{"data":9876,"marks":9877,"value":301,"nodeType":79},{},[],{"metadata":9879,"sys":9882,"fields":9887},{"tags":9880,"concepts":9881},[],[],{"space":9883,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9885,"publishedVersion":59,"revision":22,"locale":27},{"sys":9884},{"type":12,"linkType":13,"id":14},{"sys":9886},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9888},{"url":317,"details":9889,"fileName":323,"contentType":324},{"size":319,"image":9890},{"width":321,"height":322},{"sys":9892,"fields":9895},{"id":9893,"createdAt":9894},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":9896,"slug":9897,"articleIntro":-1,"category":9898},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[9899],{"metadata":9900,"sys":9903,"fields":9910},{"tags":9901,"concepts":9902},[],[],{"space":9904,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9906,"publishedVersion":272,"revision":59,"contentType":9908,"locale":27},{"sys":9905},{"type":12,"linkType":13,"id":14},{"sys":9907},{"id":20,"type":12,"linkType":21},{"sys":9909},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9911,"metaTitle":282,"metaDescription":283,"mainTitle":9912,"subtitle":302,"heroImage":9927,"ctaButton":325,"ctaLink":326},[281],{"data":9913,"content":9914,"nodeType":71},{},[9915,9921],{"data":9916,"content":9917,"nodeType":294},{},[9918],{"data":9919,"marks":9920,"value":293,"nodeType":79},{},[],{"data":9922,"content":9923,"nodeType":84},{},[9924],{"data":9925,"marks":9926,"value":301,"nodeType":79},{},[],{"metadata":9928,"sys":9931,"fields":9936},{"tags":9929,"concepts":9930},[],[],{"space":9932,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9934,"publishedVersion":59,"revision":22,"locale":27},{"sys":9933},{"type":12,"linkType":13,"id":14},{"sys":9935},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9937},{"url":317,"details":9938,"fileName":323,"contentType":324},{"size":319,"image":9939},{"width":321,"height":322},{"sys":9941,"fields":9944},{"id":9942,"createdAt":9943},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":9945,"slug":9946,"articleIntro":9945,"category":9947},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[9948],{"metadata":9949,"sys":9952,"fields":9959},{"tags":9950,"concepts":9951},[],[],{"space":9953,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":9955,"publishedVersion":272,"revision":59,"contentType":9957,"locale":27},{"sys":9954},{"type":12,"linkType":13,"id":14},{"sys":9956},{"id":20,"type":12,"linkType":21},{"sys":9958},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":9960,"metaTitle":282,"metaDescription":283,"mainTitle":9961,"subtitle":302,"heroImage":9976,"ctaButton":325,"ctaLink":326},[281],{"data":9962,"content":9963,"nodeType":71},{},[9964,9970],{"data":9965,"content":9966,"nodeType":294},{},[9967],{"data":9968,"marks":9969,"value":293,"nodeType":79},{},[],{"data":9971,"content":9972,"nodeType":84},{},[9973],{"data":9974,"marks":9975,"value":301,"nodeType":79},{},[],{"metadata":9977,"sys":9980,"fields":9985},{"tags":9978,"concepts":9979},[],[],{"space":9981,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":9983,"publishedVersion":59,"revision":22,"locale":27},{"sys":9982},{"type":12,"linkType":13,"id":14},{"sys":9984},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":9986},{"url":317,"details":9987,"fileName":323,"contentType":324},{"size":319,"image":9988},{"width":321,"height":322},{"sys":9990,"fields":9993},{"id":9991,"createdAt":9992},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":9994,"slug":9995,"articleIntro":9994,"category":9996},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[9997],{"metadata":9998,"sys":10001,"fields":10008},{"tags":9999,"concepts":10000},[],[],{"space":10002,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10004,"publishedVersion":272,"revision":59,"contentType":10006,"locale":27},{"sys":10003},{"type":12,"linkType":13,"id":14},{"sys":10005},{"id":20,"type":12,"linkType":21},{"sys":10007},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10009,"metaTitle":282,"metaDescription":283,"mainTitle":10010,"subtitle":302,"heroImage":10025,"ctaButton":325,"ctaLink":326},[281],{"data":10011,"content":10012,"nodeType":71},{},[10013,10019],{"data":10014,"content":10015,"nodeType":294},{},[10016],{"data":10017,"marks":10018,"value":293,"nodeType":79},{},[],{"data":10020,"content":10021,"nodeType":84},{},[10022],{"data":10023,"marks":10024,"value":301,"nodeType":79},{},[],{"metadata":10026,"sys":10029,"fields":10034},{"tags":10027,"concepts":10028},[],[],{"space":10030,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10032,"publishedVersion":59,"revision":22,"locale":27},{"sys":10031},{"type":12,"linkType":13,"id":14},{"sys":10033},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10035},{"url":317,"details":10036,"fileName":323,"contentType":324},{"size":319,"image":10037},{"width":321,"height":322},{"sys":10039,"fields":10042},{"id":10040,"createdAt":10041},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":10043,"slug":10044,"articleIntro":-1,"category":10045},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[10046],{"metadata":10047,"sys":10050,"fields":10057},{"tags":10048,"concepts":10049},[],[],{"space":10051,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10053,"publishedVersion":272,"revision":59,"contentType":10055,"locale":27},{"sys":10052},{"type":12,"linkType":13,"id":14},{"sys":10054},{"id":20,"type":12,"linkType":21},{"sys":10056},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10058,"metaTitle":282,"metaDescription":283,"mainTitle":10059,"subtitle":302,"heroImage":10074,"ctaButton":325,"ctaLink":326},[281],{"data":10060,"content":10061,"nodeType":71},{},[10062,10068],{"data":10063,"content":10064,"nodeType":294},{},[10065],{"data":10066,"marks":10067,"value":293,"nodeType":79},{},[],{"data":10069,"content":10070,"nodeType":84},{},[10071],{"data":10072,"marks":10073,"value":301,"nodeType":79},{},[],{"metadata":10075,"sys":10078,"fields":10083},{"tags":10076,"concepts":10077},[],[],{"space":10079,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10081,"publishedVersion":59,"revision":22,"locale":27},{"sys":10080},{"type":12,"linkType":13,"id":14},{"sys":10082},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10084},{"url":317,"details":10085,"fileName":323,"contentType":324},{"size":319,"image":10086},{"width":321,"height":322},{"sys":10088,"fields":10091},{"id":10089,"createdAt":10090},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":10092,"slug":10093,"articleIntro":-1,"category":10094},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[10095],{"metadata":10096,"sys":10099,"fields":10106},{"tags":10097,"concepts":10098},[],[],{"space":10100,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10102,"publishedVersion":272,"revision":59,"contentType":10104,"locale":27},{"sys":10101},{"type":12,"linkType":13,"id":14},{"sys":10103},{"id":20,"type":12,"linkType":21},{"sys":10105},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10107,"metaTitle":282,"metaDescription":283,"mainTitle":10108,"subtitle":302,"heroImage":10123,"ctaButton":325,"ctaLink":326},[281],{"data":10109,"content":10110,"nodeType":71},{},[10111,10117],{"data":10112,"content":10113,"nodeType":294},{},[10114],{"data":10115,"marks":10116,"value":293,"nodeType":79},{},[],{"data":10118,"content":10119,"nodeType":84},{},[10120],{"data":10121,"marks":10122,"value":301,"nodeType":79},{},[],{"metadata":10124,"sys":10127,"fields":10132},{"tags":10125,"concepts":10126},[],[],{"space":10128,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10130,"publishedVersion":59,"revision":22,"locale":27},{"sys":10129},{"type":12,"linkType":13,"id":14},{"sys":10131},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10133},{"url":317,"details":10134,"fileName":323,"contentType":324},{"size":319,"image":10135},{"width":321,"height":322},{"sys":10137,"fields":10140},{"id":10138,"createdAt":10139},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":10141,"slug":10142,"articleIntro":10141,"category":10143},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[10144],{"metadata":10145,"sys":10148,"fields":10155},{"tags":10146,"concepts":10147},[],[],{"space":10149,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10151,"publishedVersion":272,"revision":59,"contentType":10153,"locale":27},{"sys":10150},{"type":12,"linkType":13,"id":14},{"sys":10152},{"id":20,"type":12,"linkType":21},{"sys":10154},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10156,"metaTitle":282,"metaDescription":283,"mainTitle":10157,"subtitle":302,"heroImage":10172,"ctaButton":325,"ctaLink":326},[281],{"data":10158,"content":10159,"nodeType":71},{},[10160,10166],{"data":10161,"content":10162,"nodeType":294},{},[10163],{"data":10164,"marks":10165,"value":293,"nodeType":79},{},[],{"data":10167,"content":10168,"nodeType":84},{},[10169],{"data":10170,"marks":10171,"value":301,"nodeType":79},{},[],{"metadata":10173,"sys":10176,"fields":10181},{"tags":10174,"concepts":10175},[],[],{"space":10177,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10179,"publishedVersion":59,"revision":22,"locale":27},{"sys":10178},{"type":12,"linkType":13,"id":14},{"sys":10180},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10182},{"url":317,"details":10183,"fileName":323,"contentType":324},{"size":319,"image":10184},{"width":321,"height":322},{"sys":10186,"fields":10189},{"id":10187,"createdAt":10188},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":10190,"slug":10191,"articleIntro":10190,"category":10192},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[10193],{"metadata":10194,"sys":10197,"fields":10204},{"tags":10195,"concepts":10196},[],[],{"space":10198,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10200,"publishedVersion":272,"revision":59,"contentType":10202,"locale":27},{"sys":10199},{"type":12,"linkType":13,"id":14},{"sys":10201},{"id":20,"type":12,"linkType":21},{"sys":10203},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10205,"metaTitle":282,"metaDescription":283,"mainTitle":10206,"subtitle":302,"heroImage":10221,"ctaButton":325,"ctaLink":326},[281],{"data":10207,"content":10208,"nodeType":71},{},[10209,10215],{"data":10210,"content":10211,"nodeType":294},{},[10212],{"data":10213,"marks":10214,"value":293,"nodeType":79},{},[],{"data":10216,"content":10217,"nodeType":84},{},[10218],{"data":10219,"marks":10220,"value":301,"nodeType":79},{},[],{"metadata":10222,"sys":10225,"fields":10230},{"tags":10223,"concepts":10224},[],[],{"space":10226,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10228,"publishedVersion":59,"revision":22,"locale":27},{"sys":10227},{"type":12,"linkType":13,"id":14},{"sys":10229},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10231},{"url":317,"details":10232,"fileName":323,"contentType":324},{"size":319,"image":10233},{"width":321,"height":322},{"sys":10235,"fields":10238},{"id":10236,"createdAt":10237},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":10239,"slug":10240,"articleIntro":-1,"category":10241},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[10242],{"metadata":10243,"sys":10246,"fields":10253},{"tags":10244,"concepts":10245},[],[],{"space":10247,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10249,"publishedVersion":272,"revision":59,"contentType":10251,"locale":27},{"sys":10248},{"type":12,"linkType":13,"id":14},{"sys":10250},{"id":20,"type":12,"linkType":21},{"sys":10252},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10254,"metaTitle":282,"metaDescription":283,"mainTitle":10255,"subtitle":302,"heroImage":10270,"ctaButton":325,"ctaLink":326},[281],{"data":10256,"content":10257,"nodeType":71},{},[10258,10264],{"data":10259,"content":10260,"nodeType":294},{},[10261],{"data":10262,"marks":10263,"value":293,"nodeType":79},{},[],{"data":10265,"content":10266,"nodeType":84},{},[10267],{"data":10268,"marks":10269,"value":301,"nodeType":79},{},[],{"metadata":10271,"sys":10274,"fields":10279},{"tags":10272,"concepts":10273},[],[],{"space":10275,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10277,"publishedVersion":59,"revision":22,"locale":27},{"sys":10276},{"type":12,"linkType":13,"id":14},{"sys":10278},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10280},{"url":317,"details":10281,"fileName":323,"contentType":324},{"size":319,"image":10282},{"width":321,"height":322},{"sys":10284,"fields":10287},{"id":10285,"createdAt":10286},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":10288,"slug":10289,"articleIntro":10288,"category":10290},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[10291],{"metadata":10292,"sys":10295,"fields":10302},{"tags":10293,"concepts":10294},[],[],{"space":10296,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10298,"publishedVersion":272,"revision":59,"contentType":10300,"locale":27},{"sys":10297},{"type":12,"linkType":13,"id":14},{"sys":10299},{"id":20,"type":12,"linkType":21},{"sys":10301},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10303,"metaTitle":282,"metaDescription":283,"mainTitle":10304,"subtitle":302,"heroImage":10319,"ctaButton":325,"ctaLink":326},[281],{"data":10305,"content":10306,"nodeType":71},{},[10307,10313],{"data":10308,"content":10309,"nodeType":294},{},[10310],{"data":10311,"marks":10312,"value":293,"nodeType":79},{},[],{"data":10314,"content":10315,"nodeType":84},{},[10316],{"data":10317,"marks":10318,"value":301,"nodeType":79},{},[],{"metadata":10320,"sys":10323,"fields":10328},{"tags":10321,"concepts":10322},[],[],{"space":10324,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10326,"publishedVersion":59,"revision":22,"locale":27},{"sys":10325},{"type":12,"linkType":13,"id":14},{"sys":10327},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10329},{"url":317,"details":10330,"fileName":323,"contentType":324},{"size":319,"image":10331},{"width":321,"height":322},{"sys":10333,"fields":10336},{"id":10334,"createdAt":10335},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":10337,"slug":10338,"articleIntro":-1,"category":10339},"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",[10340],{"metadata":10341,"sys":10344,"fields":10351},{"tags":10342,"concepts":10343},[],[],{"space":10345,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10347,"publishedVersion":272,"revision":59,"contentType":10349,"locale":27},{"sys":10346},{"type":12,"linkType":13,"id":14},{"sys":10348},{"id":20,"type":12,"linkType":21},{"sys":10350},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10352,"metaTitle":282,"metaDescription":283,"mainTitle":10353,"subtitle":302,"heroImage":10368,"ctaButton":325,"ctaLink":326},[281],{"data":10354,"content":10355,"nodeType":71},{},[10356,10362],{"data":10357,"content":10358,"nodeType":294},{},[10359],{"data":10360,"marks":10361,"value":293,"nodeType":79},{},[],{"data":10363,"content":10364,"nodeType":84},{},[10365],{"data":10366,"marks":10367,"value":301,"nodeType":79},{},[],{"metadata":10369,"sys":10372,"fields":10377},{"tags":10370,"concepts":10371},[],[],{"space":10373,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10375,"publishedVersion":59,"revision":22,"locale":27},{"sys":10374},{"type":12,"linkType":13,"id":14},{"sys":10376},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10378},{"url":317,"details":10379,"fileName":323,"contentType":324},{"size":319,"image":10380},{"width":321,"height":322},{"sys":10382,"fields":10385},{"id":10383,"createdAt":10384},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":10386,"slug":10387,"articleIntro":-1,"category":10388},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[10389],{"metadata":10390,"sys":10393,"fields":10400},{"tags":10391,"concepts":10392},[],[],{"space":10394,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10396,"publishedVersion":272,"revision":59,"contentType":10398,"locale":27},{"sys":10395},{"type":12,"linkType":13,"id":14},{"sys":10397},{"id":20,"type":12,"linkType":21},{"sys":10399},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10401,"metaTitle":282,"metaDescription":283,"mainTitle":10402,"subtitle":302,"heroImage":10417,"ctaButton":325,"ctaLink":326},[281],{"data":10403,"content":10404,"nodeType":71},{},[10405,10411],{"data":10406,"content":10407,"nodeType":294},{},[10408],{"data":10409,"marks":10410,"value":293,"nodeType":79},{},[],{"data":10412,"content":10413,"nodeType":84},{},[10414],{"data":10415,"marks":10416,"value":301,"nodeType":79},{},[],{"metadata":10418,"sys":10421,"fields":10426},{"tags":10419,"concepts":10420},[],[],{"space":10422,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10424,"publishedVersion":59,"revision":22,"locale":27},{"sys":10423},{"type":12,"linkType":13,"id":14},{"sys":10425},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10427},{"url":317,"details":10428,"fileName":323,"contentType":324},{"size":319,"image":10429},{"width":321,"height":322},{"sys":10431,"fields":10434},{"id":10432,"createdAt":10433},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10435,"slug":10436,"articleIntro":10435,"category":10437},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10438],{"metadata":10439,"sys":10442,"fields":10449},{"tags":10440,"concepts":10441},[],[],{"space":10443,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10445,"publishedVersion":272,"revision":59,"contentType":10447,"locale":27},{"sys":10444},{"type":12,"linkType":13,"id":14},{"sys":10446},{"id":20,"type":12,"linkType":21},{"sys":10448},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10450,"metaTitle":282,"metaDescription":283,"mainTitle":10451,"subtitle":302,"heroImage":10466,"ctaButton":325,"ctaLink":326},[281],{"data":10452,"content":10453,"nodeType":71},{},[10454,10460],{"data":10455,"content":10456,"nodeType":294},{},[10457],{"data":10458,"marks":10459,"value":293,"nodeType":79},{},[],{"data":10461,"content":10462,"nodeType":84},{},[10463],{"data":10464,"marks":10465,"value":301,"nodeType":79},{},[],{"metadata":10467,"sys":10470,"fields":10475},{"tags":10468,"concepts":10469},[],[],{"space":10471,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10473,"publishedVersion":59,"revision":22,"locale":27},{"sys":10472},{"type":12,"linkType":13,"id":14},{"sys":10474},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10476},{"url":317,"details":10477,"fileName":323,"contentType":324},{"size":319,"image":10478},{"width":321,"height":322},{"sys":10480,"fields":10483},{"id":10481,"createdAt":10482},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":10484,"slug":10485,"articleIntro":-1,"category":10486},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[10487],{"metadata":10488,"sys":10491,"fields":10498},{"tags":10489,"concepts":10490},[],[],{"space":10492,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10494,"publishedVersion":272,"revision":59,"contentType":10496,"locale":27},{"sys":10493},{"type":12,"linkType":13,"id":14},{"sys":10495},{"id":20,"type":12,"linkType":21},{"sys":10497},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10499,"metaTitle":282,"metaDescription":283,"mainTitle":10500,"subtitle":302,"heroImage":10515,"ctaButton":325,"ctaLink":326},[281],{"data":10501,"content":10502,"nodeType":71},{},[10503,10509],{"data":10504,"content":10505,"nodeType":294},{},[10506],{"data":10507,"marks":10508,"value":293,"nodeType":79},{},[],{"data":10510,"content":10511,"nodeType":84},{},[10512],{"data":10513,"marks":10514,"value":301,"nodeType":79},{},[],{"metadata":10516,"sys":10519,"fields":10524},{"tags":10517,"concepts":10518},[],[],{"space":10520,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10522,"publishedVersion":59,"revision":22,"locale":27},{"sys":10521},{"type":12,"linkType":13,"id":14},{"sys":10523},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10525},{"url":317,"details":10526,"fileName":323,"contentType":324},{"size":319,"image":10527},{"width":321,"height":322},{"sys":10529,"fields":10532},{"id":10530,"createdAt":10531},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":10533,"slug":10534,"articleIntro":10533,"category":10535},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[10536],{"metadata":10537,"sys":10540,"fields":10547},{"tags":10538,"concepts":10539},[],[],{"space":10541,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10543,"publishedVersion":272,"revision":59,"contentType":10545,"locale":27},{"sys":10542},{"type":12,"linkType":13,"id":14},{"sys":10544},{"id":20,"type":12,"linkType":21},{"sys":10546},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10548,"metaTitle":282,"metaDescription":283,"mainTitle":10549,"subtitle":302,"heroImage":10564,"ctaButton":325,"ctaLink":326},[281],{"data":10550,"content":10551,"nodeType":71},{},[10552,10558],{"data":10553,"content":10554,"nodeType":294},{},[10555],{"data":10556,"marks":10557,"value":293,"nodeType":79},{},[],{"data":10559,"content":10560,"nodeType":84},{},[10561],{"data":10562,"marks":10563,"value":301,"nodeType":79},{},[],{"metadata":10565,"sys":10568,"fields":10573},{"tags":10566,"concepts":10567},[],[],{"space":10569,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10571,"publishedVersion":59,"revision":22,"locale":27},{"sys":10570},{"type":12,"linkType":13,"id":14},{"sys":10572},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10574},{"url":317,"details":10575,"fileName":323,"contentType":324},{"size":319,"image":10576},{"width":321,"height":322},{"sys":10578,"fields":10581},{"id":10579,"createdAt":10580},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":10582,"slug":10583,"articleIntro":-1,"category":10584},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[10585],{"metadata":10586,"sys":10589,"fields":10596},{"tags":10587,"concepts":10588},[],[],{"space":10590,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10592,"publishedVersion":272,"revision":59,"contentType":10594,"locale":27},{"sys":10591},{"type":12,"linkType":13,"id":14},{"sys":10593},{"id":20,"type":12,"linkType":21},{"sys":10595},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10597,"metaTitle":282,"metaDescription":283,"mainTitle":10598,"subtitle":302,"heroImage":10613,"ctaButton":325,"ctaLink":326},[281],{"data":10599,"content":10600,"nodeType":71},{},[10601,10607],{"data":10602,"content":10603,"nodeType":294},{},[10604],{"data":10605,"marks":10606,"value":293,"nodeType":79},{},[],{"data":10608,"content":10609,"nodeType":84},{},[10610],{"data":10611,"marks":10612,"value":301,"nodeType":79},{},[],{"metadata":10614,"sys":10617,"fields":10622},{"tags":10615,"concepts":10616},[],[],{"space":10618,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10620,"publishedVersion":59,"revision":22,"locale":27},{"sys":10619},{"type":12,"linkType":13,"id":14},{"sys":10621},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10623},{"url":317,"details":10624,"fileName":323,"contentType":324},{"size":319,"image":10625},{"width":321,"height":322},{"sys":10627,"fields":10630},{"id":10628,"createdAt":10629},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":10631,"slug":10632,"articleIntro":10631,"category":10633},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[10634],{"metadata":10635,"sys":10638,"fields":10645},{"tags":10636,"concepts":10637},[],[],{"space":10639,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10641,"publishedVersion":272,"revision":59,"contentType":10643,"locale":27},{"sys":10640},{"type":12,"linkType":13,"id":14},{"sys":10642},{"id":20,"type":12,"linkType":21},{"sys":10644},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10646,"metaTitle":282,"metaDescription":283,"mainTitle":10647,"subtitle":302,"heroImage":10662,"ctaButton":325,"ctaLink":326},[281],{"data":10648,"content":10649,"nodeType":71},{},[10650,10656],{"data":10651,"content":10652,"nodeType":294},{},[10653],{"data":10654,"marks":10655,"value":293,"nodeType":79},{},[],{"data":10657,"content":10658,"nodeType":84},{},[10659],{"data":10660,"marks":10661,"value":301,"nodeType":79},{},[],{"metadata":10663,"sys":10666,"fields":10671},{"tags":10664,"concepts":10665},[],[],{"space":10667,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10669,"publishedVersion":59,"revision":22,"locale":27},{"sys":10668},{"type":12,"linkType":13,"id":14},{"sys":10670},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10672},{"url":317,"details":10673,"fileName":323,"contentType":324},{"size":319,"image":10674},{"width":321,"height":322},{"sys":10676,"fields":10679},{"id":10677,"createdAt":10678},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":10680,"slug":10681,"articleIntro":10680,"category":10682},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[10683],{"metadata":10684,"sys":10687,"fields":10694},{"tags":10685,"concepts":10686},[],[],{"space":10688,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10690,"publishedVersion":272,"revision":59,"contentType":10692,"locale":27},{"sys":10689},{"type":12,"linkType":13,"id":14},{"sys":10691},{"id":20,"type":12,"linkType":21},{"sys":10693},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10695,"metaTitle":282,"metaDescription":283,"mainTitle":10696,"subtitle":302,"heroImage":10711,"ctaButton":325,"ctaLink":326},[281],{"data":10697,"content":10698,"nodeType":71},{},[10699,10705],{"data":10700,"content":10701,"nodeType":294},{},[10702],{"data":10703,"marks":10704,"value":293,"nodeType":79},{},[],{"data":10706,"content":10707,"nodeType":84},{},[10708],{"data":10709,"marks":10710,"value":301,"nodeType":79},{},[],{"metadata":10712,"sys":10715,"fields":10720},{"tags":10713,"concepts":10714},[],[],{"space":10716,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10718,"publishedVersion":59,"revision":22,"locale":27},{"sys":10717},{"type":12,"linkType":13,"id":14},{"sys":10719},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10721},{"url":317,"details":10722,"fileName":323,"contentType":324},{"size":319,"image":10723},{"width":321,"height":322},{"sys":10725,"fields":10728},{"id":10726,"createdAt":10727},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":10729,"slug":10730,"articleIntro":-1,"category":10731},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[10732],{"metadata":10733,"sys":10736,"fields":10743},{"tags":10734,"concepts":10735},[],[],{"space":10737,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10739,"publishedVersion":272,"revision":59,"contentType":10741,"locale":27},{"sys":10738},{"type":12,"linkType":13,"id":14},{"sys":10740},{"id":20,"type":12,"linkType":21},{"sys":10742},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10744,"metaTitle":282,"metaDescription":283,"mainTitle":10745,"subtitle":302,"heroImage":10760,"ctaButton":325,"ctaLink":326},[281],{"data":10746,"content":10747,"nodeType":71},{},[10748,10754],{"data":10749,"content":10750,"nodeType":294},{},[10751],{"data":10752,"marks":10753,"value":293,"nodeType":79},{},[],{"data":10755,"content":10756,"nodeType":84},{},[10757],{"data":10758,"marks":10759,"value":301,"nodeType":79},{},[],{"metadata":10761,"sys":10764,"fields":10769},{"tags":10762,"concepts":10763},[],[],{"space":10765,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10767,"publishedVersion":59,"revision":22,"locale":27},{"sys":10766},{"type":12,"linkType":13,"id":14},{"sys":10768},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10770},{"url":317,"details":10771,"fileName":323,"contentType":324},{"size":319,"image":10772},{"width":321,"height":322},{"sys":10774,"fields":10777},{"id":10775,"createdAt":10776},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":10778,"slug":10779,"articleIntro":10778,"category":10780},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[10781],{"metadata":10782,"sys":10785,"fields":10792},{"tags":10783,"concepts":10784},[],[],{"space":10786,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10788,"publishedVersion":272,"revision":59,"contentType":10790,"locale":27},{"sys":10787},{"type":12,"linkType":13,"id":14},{"sys":10789},{"id":20,"type":12,"linkType":21},{"sys":10791},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10793,"metaTitle":282,"metaDescription":283,"mainTitle":10794,"subtitle":302,"heroImage":10809,"ctaButton":325,"ctaLink":326},[281],{"data":10795,"content":10796,"nodeType":71},{},[10797,10803],{"data":10798,"content":10799,"nodeType":294},{},[10800],{"data":10801,"marks":10802,"value":293,"nodeType":79},{},[],{"data":10804,"content":10805,"nodeType":84},{},[10806],{"data":10807,"marks":10808,"value":301,"nodeType":79},{},[],{"metadata":10810,"sys":10813,"fields":10818},{"tags":10811,"concepts":10812},[],[],{"space":10814,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10816,"publishedVersion":59,"revision":22,"locale":27},{"sys":10815},{"type":12,"linkType":13,"id":14},{"sys":10817},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10819},{"url":317,"details":10820,"fileName":323,"contentType":324},{"size":319,"image":10821},{"width":321,"height":322},{"sys":10823,"fields":10826},{"id":10824,"createdAt":10825},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":10827,"slug":10828,"articleIntro":10827,"category":10829},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[10830],{"metadata":10831,"sys":10834,"fields":10841},{"tags":10832,"concepts":10833},[],[],{"space":10835,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10837,"publishedVersion":272,"revision":59,"contentType":10839,"locale":27},{"sys":10836},{"type":12,"linkType":13,"id":14},{"sys":10838},{"id":20,"type":12,"linkType":21},{"sys":10840},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10842,"metaTitle":282,"metaDescription":283,"mainTitle":10843,"subtitle":302,"heroImage":10858,"ctaButton":325,"ctaLink":326},[281],{"data":10844,"content":10845,"nodeType":71},{},[10846,10852],{"data":10847,"content":10848,"nodeType":294},{},[10849],{"data":10850,"marks":10851,"value":293,"nodeType":79},{},[],{"data":10853,"content":10854,"nodeType":84},{},[10855],{"data":10856,"marks":10857,"value":301,"nodeType":79},{},[],{"metadata":10859,"sys":10862,"fields":10867},{"tags":10860,"concepts":10861},[],[],{"space":10863,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10865,"publishedVersion":59,"revision":22,"locale":27},{"sys":10864},{"type":12,"linkType":13,"id":14},{"sys":10866},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10868},{"url":317,"details":10869,"fileName":323,"contentType":324},{"size":319,"image":10870},{"width":321,"height":322},{"sys":10872,"fields":10875},{"id":10873,"createdAt":10874},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":10876,"slug":10877,"articleIntro":10876,"category":10878},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[10879],{"metadata":10880,"sys":10883,"fields":10890},{"tags":10881,"concepts":10882},[],[],{"space":10884,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10886,"publishedVersion":272,"revision":59,"contentType":10888,"locale":27},{"sys":10885},{"type":12,"linkType":13,"id":14},{"sys":10887},{"id":20,"type":12,"linkType":21},{"sys":10889},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10891,"metaTitle":282,"metaDescription":283,"mainTitle":10892,"subtitle":302,"heroImage":10907,"ctaButton":325,"ctaLink":326},[281],{"data":10893,"content":10894,"nodeType":71},{},[10895,10901],{"data":10896,"content":10897,"nodeType":294},{},[10898],{"data":10899,"marks":10900,"value":293,"nodeType":79},{},[],{"data":10902,"content":10903,"nodeType":84},{},[10904],{"data":10905,"marks":10906,"value":301,"nodeType":79},{},[],{"metadata":10908,"sys":10911,"fields":10916},{"tags":10909,"concepts":10910},[],[],{"space":10912,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10914,"publishedVersion":59,"revision":22,"locale":27},{"sys":10913},{"type":12,"linkType":13,"id":14},{"sys":10915},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10917},{"url":317,"details":10918,"fileName":323,"contentType":324},{"size":319,"image":10919},{"width":321,"height":322},{"sys":10921,"fields":10924},{"id":10922,"createdAt":10923},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":10925,"slug":10926,"articleIntro":10925,"category":10927},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[10928],{"metadata":10929,"sys":10932,"fields":10939},{"tags":10930,"concepts":10931},[],[],{"space":10933,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10935,"publishedVersion":272,"revision":59,"contentType":10937,"locale":27},{"sys":10934},{"type":12,"linkType":13,"id":14},{"sys":10936},{"id":20,"type":12,"linkType":21},{"sys":10938},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10940,"metaTitle":282,"metaDescription":283,"mainTitle":10941,"subtitle":302,"heroImage":10956,"ctaButton":325,"ctaLink":326},[281],{"data":10942,"content":10943,"nodeType":71},{},[10944,10950],{"data":10945,"content":10946,"nodeType":294},{},[10947],{"data":10948,"marks":10949,"value":293,"nodeType":79},{},[],{"data":10951,"content":10952,"nodeType":84},{},[10953],{"data":10954,"marks":10955,"value":301,"nodeType":79},{},[],{"metadata":10957,"sys":10960,"fields":10965},{"tags":10958,"concepts":10959},[],[],{"space":10961,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":10963,"publishedVersion":59,"revision":22,"locale":27},{"sys":10962},{"type":12,"linkType":13,"id":14},{"sys":10964},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":10966},{"url":317,"details":10967,"fileName":323,"contentType":324},{"size":319,"image":10968},{"width":321,"height":322},{"sys":10970,"fields":10973},{"id":10971,"createdAt":10972},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":10974,"slug":10975,"articleIntro":10974,"category":10976},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[10977],{"metadata":10978,"sys":10981,"fields":10988},{"tags":10979,"concepts":10980},[],[],{"space":10982,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":10984,"publishedVersion":272,"revision":59,"contentType":10986,"locale":27},{"sys":10983},{"type":12,"linkType":13,"id":14},{"sys":10985},{"id":20,"type":12,"linkType":21},{"sys":10987},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":10989,"metaTitle":282,"metaDescription":283,"mainTitle":10990,"subtitle":302,"heroImage":11005,"ctaButton":325,"ctaLink":326},[281],{"data":10991,"content":10992,"nodeType":71},{},[10993,10999],{"data":10994,"content":10995,"nodeType":294},{},[10996],{"data":10997,"marks":10998,"value":293,"nodeType":79},{},[],{"data":11000,"content":11001,"nodeType":84},{},[11002],{"data":11003,"marks":11004,"value":301,"nodeType":79},{},[],{"metadata":11006,"sys":11009,"fields":11014},{"tags":11007,"concepts":11008},[],[],{"space":11010,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11012,"publishedVersion":59,"revision":22,"locale":27},{"sys":11011},{"type":12,"linkType":13,"id":14},{"sys":11013},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11015},{"url":317,"details":11016,"fileName":323,"contentType":324},{"size":319,"image":11017},{"width":321,"height":322},{"sys":11019,"fields":11022},{"id":11020,"createdAt":11021},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":11023,"slug":11024,"articleIntro":11023,"category":11025},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[11026],{"metadata":11027,"sys":11030,"fields":11037},{"tags":11028,"concepts":11029},[],[],{"space":11031,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11033,"publishedVersion":272,"revision":59,"contentType":11035,"locale":27},{"sys":11032},{"type":12,"linkType":13,"id":14},{"sys":11034},{"id":20,"type":12,"linkType":21},{"sys":11036},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11038,"metaTitle":282,"metaDescription":283,"mainTitle":11039,"subtitle":302,"heroImage":11054,"ctaButton":325,"ctaLink":326},[281],{"data":11040,"content":11041,"nodeType":71},{},[11042,11048],{"data":11043,"content":11044,"nodeType":294},{},[11045],{"data":11046,"marks":11047,"value":293,"nodeType":79},{},[],{"data":11049,"content":11050,"nodeType":84},{},[11051],{"data":11052,"marks":11053,"value":301,"nodeType":79},{},[],{"metadata":11055,"sys":11058,"fields":11063},{"tags":11056,"concepts":11057},[],[],{"space":11059,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11061,"publishedVersion":59,"revision":22,"locale":27},{"sys":11060},{"type":12,"linkType":13,"id":14},{"sys":11062},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11064},{"url":317,"details":11065,"fileName":323,"contentType":324},{"size":319,"image":11066},{"width":321,"height":322},{"sys":11068,"fields":11071},{"id":11069,"createdAt":11070},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11072,"slug":11073,"articleIntro":11072,"category":11074},"Compte 6256 - Missions","compte-6256-missions",[11075],{"metadata":11076,"sys":11079,"fields":11086},{"tags":11077,"concepts":11078},[],[],{"space":11080,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11082,"publishedVersion":272,"revision":59,"contentType":11084,"locale":27},{"sys":11081},{"type":12,"linkType":13,"id":14},{"sys":11083},{"id":20,"type":12,"linkType":21},{"sys":11085},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11087,"metaTitle":282,"metaDescription":283,"mainTitle":11088,"subtitle":302,"heroImage":11103,"ctaButton":325,"ctaLink":326},[281],{"data":11089,"content":11090,"nodeType":71},{},[11091,11097],{"data":11092,"content":11093,"nodeType":294},{},[11094],{"data":11095,"marks":11096,"value":293,"nodeType":79},{},[],{"data":11098,"content":11099,"nodeType":84},{},[11100],{"data":11101,"marks":11102,"value":301,"nodeType":79},{},[],{"metadata":11104,"sys":11107,"fields":11112},{"tags":11105,"concepts":11106},[],[],{"space":11108,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11110,"publishedVersion":59,"revision":22,"locale":27},{"sys":11109},{"type":12,"linkType":13,"id":14},{"sys":11111},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11113},{"url":317,"details":11114,"fileName":323,"contentType":324},{"size":319,"image":11115},{"width":321,"height":322},{"sys":11117,"fields":11120},{"id":11118,"createdAt":11119},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":11121,"slug":11122,"articleIntro":11121,"category":11123},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[11124],{"metadata":11125,"sys":11128,"fields":11135},{"tags":11126,"concepts":11127},[],[],{"space":11129,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11131,"publishedVersion":272,"revision":59,"contentType":11133,"locale":27},{"sys":11130},{"type":12,"linkType":13,"id":14},{"sys":11132},{"id":20,"type":12,"linkType":21},{"sys":11134},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11136,"metaTitle":282,"metaDescription":283,"mainTitle":11137,"subtitle":302,"heroImage":11152,"ctaButton":325,"ctaLink":326},[281],{"data":11138,"content":11139,"nodeType":71},{},[11140,11146],{"data":11141,"content":11142,"nodeType":294},{},[11143],{"data":11144,"marks":11145,"value":293,"nodeType":79},{},[],{"data":11147,"content":11148,"nodeType":84},{},[11149],{"data":11150,"marks":11151,"value":301,"nodeType":79},{},[],{"metadata":11153,"sys":11156,"fields":11161},{"tags":11154,"concepts":11155},[],[],{"space":11157,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11159,"publishedVersion":59,"revision":22,"locale":27},{"sys":11158},{"type":12,"linkType":13,"id":14},{"sys":11160},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11162},{"url":317,"details":11163,"fileName":323,"contentType":324},{"size":319,"image":11164},{"width":321,"height":322},{"sys":11166,"fields":11169},{"id":11167,"createdAt":11168},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":11170,"slug":11171,"articleIntro":11170,"category":11172},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[11173],{"metadata":11174,"sys":11177,"fields":11184},{"tags":11175,"concepts":11176},[],[],{"space":11178,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11180,"publishedVersion":272,"revision":59,"contentType":11182,"locale":27},{"sys":11179},{"type":12,"linkType":13,"id":14},{"sys":11181},{"id":20,"type":12,"linkType":21},{"sys":11183},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11185,"metaTitle":282,"metaDescription":283,"mainTitle":11186,"subtitle":302,"heroImage":11201,"ctaButton":325,"ctaLink":326},[281],{"data":11187,"content":11188,"nodeType":71},{},[11189,11195],{"data":11190,"content":11191,"nodeType":294},{},[11192],{"data":11193,"marks":11194,"value":293,"nodeType":79},{},[],{"data":11196,"content":11197,"nodeType":84},{},[11198],{"data":11199,"marks":11200,"value":301,"nodeType":79},{},[],{"metadata":11202,"sys":11205,"fields":11210},{"tags":11203,"concepts":11204},[],[],{"space":11206,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11208,"publishedVersion":59,"revision":22,"locale":27},{"sys":11207},{"type":12,"linkType":13,"id":14},{"sys":11209},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11211},{"url":317,"details":11212,"fileName":323,"contentType":324},{"size":319,"image":11213},{"width":321,"height":322},{"sys":11215,"fields":11218},{"id":11216,"createdAt":11217},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":11219,"slug":11220,"articleIntro":11219,"category":11221},"475 - Comptes d'attente","compte-475-comptes-d-attente",[11222],{"metadata":11223,"sys":11226,"fields":11233},{"tags":11224,"concepts":11225},[],[],{"space":11227,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11229,"publishedVersion":272,"revision":59,"contentType":11231,"locale":27},{"sys":11228},{"type":12,"linkType":13,"id":14},{"sys":11230},{"id":20,"type":12,"linkType":21},{"sys":11232},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11234,"metaTitle":282,"metaDescription":283,"mainTitle":11235,"subtitle":302,"heroImage":11250,"ctaButton":325,"ctaLink":326},[281],{"data":11236,"content":11237,"nodeType":71},{},[11238,11244],{"data":11239,"content":11240,"nodeType":294},{},[11241],{"data":11242,"marks":11243,"value":293,"nodeType":79},{},[],{"data":11245,"content":11246,"nodeType":84},{},[11247],{"data":11248,"marks":11249,"value":301,"nodeType":79},{},[],{"metadata":11251,"sys":11254,"fields":11259},{"tags":11252,"concepts":11253},[],[],{"space":11255,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11257,"publishedVersion":59,"revision":22,"locale":27},{"sys":11256},{"type":12,"linkType":13,"id":14},{"sys":11258},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11260},{"url":317,"details":11261,"fileName":323,"contentType":324},{"size":319,"image":11262},{"width":321,"height":322},{"sys":11264,"fields":11267},{"id":11265,"createdAt":11266},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":11268,"slug":11269,"articleIntro":11268,"category":11270},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[11271],{"metadata":11272,"sys":11275,"fields":11282},{"tags":11273,"concepts":11274},[],[],{"space":11276,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11278,"publishedVersion":272,"revision":59,"contentType":11280,"locale":27},{"sys":11277},{"type":12,"linkType":13,"id":14},{"sys":11279},{"id":20,"type":12,"linkType":21},{"sys":11281},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11283,"metaTitle":282,"metaDescription":283,"mainTitle":11284,"subtitle":302,"heroImage":11299,"ctaButton":325,"ctaLink":326},[281],{"data":11285,"content":11286,"nodeType":71},{},[11287,11293],{"data":11288,"content":11289,"nodeType":294},{},[11290],{"data":11291,"marks":11292,"value":293,"nodeType":79},{},[],{"data":11294,"content":11295,"nodeType":84},{},[11296],{"data":11297,"marks":11298,"value":301,"nodeType":79},{},[],{"metadata":11300,"sys":11303,"fields":11308},{"tags":11301,"concepts":11302},[],[],{"space":11304,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11306,"publishedVersion":59,"revision":22,"locale":27},{"sys":11305},{"type":12,"linkType":13,"id":14},{"sys":11307},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11309},{"url":317,"details":11310,"fileName":323,"contentType":324},{"size":319,"image":11311},{"width":321,"height":322},{"sys":11313,"fields":11316},{"id":11314,"createdAt":11315},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":11317,"slug":11318,"articleIntro":-1,"category":11319},"Compte 518 - Intérêts courus","compte-518-interets-courus",[11320],{"metadata":11321,"sys":11324,"fields":11331},{"tags":11322,"concepts":11323},[],[],{"space":11325,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11327,"publishedVersion":272,"revision":59,"contentType":11329,"locale":27},{"sys":11326},{"type":12,"linkType":13,"id":14},{"sys":11328},{"id":20,"type":12,"linkType":21},{"sys":11330},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11332,"metaTitle":282,"metaDescription":283,"mainTitle":11333,"subtitle":302,"heroImage":11348,"ctaButton":325,"ctaLink":326},[281],{"data":11334,"content":11335,"nodeType":71},{},[11336,11342],{"data":11337,"content":11338,"nodeType":294},{},[11339],{"data":11340,"marks":11341,"value":293,"nodeType":79},{},[],{"data":11343,"content":11344,"nodeType":84},{},[11345],{"data":11346,"marks":11347,"value":301,"nodeType":79},{},[],{"metadata":11349,"sys":11352,"fields":11357},{"tags":11350,"concepts":11351},[],[],{"space":11353,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11355,"publishedVersion":59,"revision":22,"locale":27},{"sys":11354},{"type":12,"linkType":13,"id":14},{"sys":11356},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11358},{"url":317,"details":11359,"fileName":323,"contentType":324},{"size":319,"image":11360},{"width":321,"height":322},{"sys":11362,"fields":11365},{"id":11363,"createdAt":11364},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":11366,"slug":11367,"articleIntro":-1,"category":11368},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[11369],{"metadata":11370,"sys":11373,"fields":11380},{"tags":11371,"concepts":11372},[],[],{"space":11374,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11376,"publishedVersion":272,"revision":59,"contentType":11378,"locale":27},{"sys":11375},{"type":12,"linkType":13,"id":14},{"sys":11377},{"id":20,"type":12,"linkType":21},{"sys":11379},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11381,"metaTitle":282,"metaDescription":283,"mainTitle":11382,"subtitle":302,"heroImage":11397,"ctaButton":325,"ctaLink":326},[281],{"data":11383,"content":11384,"nodeType":71},{},[11385,11391],{"data":11386,"content":11387,"nodeType":294},{},[11388],{"data":11389,"marks":11390,"value":293,"nodeType":79},{},[],{"data":11392,"content":11393,"nodeType":84},{},[11394],{"data":11395,"marks":11396,"value":301,"nodeType":79},{},[],{"metadata":11398,"sys":11401,"fields":11406},{"tags":11399,"concepts":11400},[],[],{"space":11402,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11404,"publishedVersion":59,"revision":22,"locale":27},{"sys":11403},{"type":12,"linkType":13,"id":14},{"sys":11405},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11407},{"url":317,"details":11408,"fileName":323,"contentType":324},{"size":319,"image":11409},{"width":321,"height":322},{"sys":11411,"fields":11414},{"id":11412,"createdAt":11413},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":11415,"slug":11416,"articleIntro":11415,"category":11417},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[11418],{"metadata":11419,"sys":11422,"fields":11429},{"tags":11420,"concepts":11421},[],[],{"space":11423,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11425,"publishedVersion":272,"revision":59,"contentType":11427,"locale":27},{"sys":11424},{"type":12,"linkType":13,"id":14},{"sys":11426},{"id":20,"type":12,"linkType":21},{"sys":11428},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11430,"metaTitle":282,"metaDescription":283,"mainTitle":11431,"subtitle":302,"heroImage":11446,"ctaButton":325,"ctaLink":326},[281],{"data":11432,"content":11433,"nodeType":71},{},[11434,11440],{"data":11435,"content":11436,"nodeType":294},{},[11437],{"data":11438,"marks":11439,"value":293,"nodeType":79},{},[],{"data":11441,"content":11442,"nodeType":84},{},[11443],{"data":11444,"marks":11445,"value":301,"nodeType":79},{},[],{"metadata":11447,"sys":11450,"fields":11455},{"tags":11448,"concepts":11449},[],[],{"space":11451,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11453,"publishedVersion":59,"revision":22,"locale":27},{"sys":11452},{"type":12,"linkType":13,"id":14},{"sys":11454},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11456},{"url":317,"details":11457,"fileName":323,"contentType":324},{"size":319,"image":11458},{"width":321,"height":322},{"sys":11460,"fields":11463},{"id":11461,"createdAt":11462},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":11464,"slug":11465,"articleIntro":-1,"category":11466},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[11467],{"metadata":11468,"sys":11471,"fields":11478},{"tags":11469,"concepts":11470},[],[],{"space":11472,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11474,"publishedVersion":272,"revision":59,"contentType":11476,"locale":27},{"sys":11473},{"type":12,"linkType":13,"id":14},{"sys":11475},{"id":20,"type":12,"linkType":21},{"sys":11477},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11479,"metaTitle":282,"metaDescription":283,"mainTitle":11480,"subtitle":302,"heroImage":11495,"ctaButton":325,"ctaLink":326},[281],{"data":11481,"content":11482,"nodeType":71},{},[11483,11489],{"data":11484,"content":11485,"nodeType":294},{},[11486],{"data":11487,"marks":11488,"value":293,"nodeType":79},{},[],{"data":11490,"content":11491,"nodeType":84},{},[11492],{"data":11493,"marks":11494,"value":301,"nodeType":79},{},[],{"metadata":11496,"sys":11499,"fields":11504},{"tags":11497,"concepts":11498},[],[],{"space":11500,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11502,"publishedVersion":59,"revision":22,"locale":27},{"sys":11501},{"type":12,"linkType":13,"id":14},{"sys":11503},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11505},{"url":317,"details":11506,"fileName":323,"contentType":324},{"size":319,"image":11507},{"width":321,"height":322},{"sys":11509,"fields":11512},{"id":11510,"createdAt":11511},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":11513,"slug":11514,"articleIntro":11513,"category":11515},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[11516],{"metadata":11517,"sys":11520,"fields":11527},{"tags":11518,"concepts":11519},[],[],{"space":11521,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11523,"publishedVersion":272,"revision":59,"contentType":11525,"locale":27},{"sys":11522},{"type":12,"linkType":13,"id":14},{"sys":11524},{"id":20,"type":12,"linkType":21},{"sys":11526},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11528,"metaTitle":282,"metaDescription":283,"mainTitle":11529,"subtitle":302,"heroImage":11544,"ctaButton":325,"ctaLink":326},[281],{"data":11530,"content":11531,"nodeType":71},{},[11532,11538],{"data":11533,"content":11534,"nodeType":294},{},[11535],{"data":11536,"marks":11537,"value":293,"nodeType":79},{},[],{"data":11539,"content":11540,"nodeType":84},{},[11541],{"data":11542,"marks":11543,"value":301,"nodeType":79},{},[],{"metadata":11545,"sys":11548,"fields":11553},{"tags":11546,"concepts":11547},[],[],{"space":11549,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11551,"publishedVersion":59,"revision":22,"locale":27},{"sys":11550},{"type":12,"linkType":13,"id":14},{"sys":11552},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11554},{"url":317,"details":11555,"fileName":323,"contentType":324},{"size":319,"image":11556},{"width":321,"height":322},{"sys":11558,"fields":11561},{"id":11559,"createdAt":11560},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":11562,"slug":11563,"articleIntro":11562,"category":11564},"Compte 502 - Actions propres","compte-502-actions-propres",[11565],{"metadata":11566,"sys":11569,"fields":11576},{"tags":11567,"concepts":11568},[],[],{"space":11570,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11572,"publishedVersion":272,"revision":59,"contentType":11574,"locale":27},{"sys":11571},{"type":12,"linkType":13,"id":14},{"sys":11573},{"id":20,"type":12,"linkType":21},{"sys":11575},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11577,"metaTitle":282,"metaDescription":283,"mainTitle":11578,"subtitle":302,"heroImage":11593,"ctaButton":325,"ctaLink":326},[281],{"data":11579,"content":11580,"nodeType":71},{},[11581,11587],{"data":11582,"content":11583,"nodeType":294},{},[11584],{"data":11585,"marks":11586,"value":293,"nodeType":79},{},[],{"data":11588,"content":11589,"nodeType":84},{},[11590],{"data":11591,"marks":11592,"value":301,"nodeType":79},{},[],{"metadata":11594,"sys":11597,"fields":11602},{"tags":11595,"concepts":11596},[],[],{"space":11598,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11600,"publishedVersion":59,"revision":22,"locale":27},{"sys":11599},{"type":12,"linkType":13,"id":14},{"sys":11601},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11603},{"url":317,"details":11604,"fileName":323,"contentType":324},{"size":319,"image":11605},{"width":321,"height":322},{"sys":11607,"fields":11610},{"id":11608,"createdAt":11609},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":11611,"slug":11612,"articleIntro":11611,"category":11613},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[11614],{"metadata":11615,"sys":11618,"fields":11625},{"tags":11616,"concepts":11617},[],[],{"space":11619,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11621,"publishedVersion":272,"revision":59,"contentType":11623,"locale":27},{"sys":11620},{"type":12,"linkType":13,"id":14},{"sys":11622},{"id":20,"type":12,"linkType":21},{"sys":11624},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11626,"metaTitle":282,"metaDescription":283,"mainTitle":11627,"subtitle":302,"heroImage":11642,"ctaButton":325,"ctaLink":326},[281],{"data":11628,"content":11629,"nodeType":71},{},[11630,11636],{"data":11631,"content":11632,"nodeType":294},{},[11633],{"data":11634,"marks":11635,"value":293,"nodeType":79},{},[],{"data":11637,"content":11638,"nodeType":84},{},[11639],{"data":11640,"marks":11641,"value":301,"nodeType":79},{},[],{"metadata":11643,"sys":11646,"fields":11651},{"tags":11644,"concepts":11645},[],[],{"space":11647,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11649,"publishedVersion":59,"revision":22,"locale":27},{"sys":11648},{"type":12,"linkType":13,"id":14},{"sys":11650},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11652},{"url":317,"details":11653,"fileName":323,"contentType":324},{"size":319,"image":11654},{"width":321,"height":322},{"sys":11656,"fields":11659},{"id":11657,"createdAt":11658},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":11660,"slug":11661,"articleIntro":11660,"category":11662},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[11663],{"metadata":11664,"sys":11667,"fields":11674},{"tags":11665,"concepts":11666},[],[],{"space":11668,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11670,"publishedVersion":272,"revision":59,"contentType":11672,"locale":27},{"sys":11669},{"type":12,"linkType":13,"id":14},{"sys":11671},{"id":20,"type":12,"linkType":21},{"sys":11673},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11675,"metaTitle":282,"metaDescription":283,"mainTitle":11676,"subtitle":302,"heroImage":11691,"ctaButton":325,"ctaLink":326},[281],{"data":11677,"content":11678,"nodeType":71},{},[11679,11685],{"data":11680,"content":11681,"nodeType":294},{},[11682],{"data":11683,"marks":11684,"value":293,"nodeType":79},{},[],{"data":11686,"content":11687,"nodeType":84},{},[11688],{"data":11689,"marks":11690,"value":301,"nodeType":79},{},[],{"metadata":11692,"sys":11695,"fields":11700},{"tags":11693,"concepts":11694},[],[],{"space":11696,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11698,"publishedVersion":59,"revision":22,"locale":27},{"sys":11697},{"type":12,"linkType":13,"id":14},{"sys":11699},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11701},{"url":317,"details":11702,"fileName":323,"contentType":324},{"size":319,"image":11703},{"width":321,"height":322},{"sys":11705,"fields":11708},{"id":11706,"createdAt":11707},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11709,"slug":11710,"articleIntro":11709,"category":11711},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11712],{"metadata":11713,"sys":11716,"fields":11723},{"tags":11714,"concepts":11715},[],[],{"space":11717,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11719,"publishedVersion":272,"revision":59,"contentType":11721,"locale":27},{"sys":11718},{"type":12,"linkType":13,"id":14},{"sys":11720},{"id":20,"type":12,"linkType":21},{"sys":11722},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11724,"metaTitle":282,"metaDescription":283,"mainTitle":11725,"subtitle":302,"heroImage":11740,"ctaButton":325,"ctaLink":326},[281],{"data":11726,"content":11727,"nodeType":71},{},[11728,11734],{"data":11729,"content":11730,"nodeType":294},{},[11731],{"data":11732,"marks":11733,"value":293,"nodeType":79},{},[],{"data":11735,"content":11736,"nodeType":84},{},[11737],{"data":11738,"marks":11739,"value":301,"nodeType":79},{},[],{"metadata":11741,"sys":11744,"fields":11749},{"tags":11742,"concepts":11743},[],[],{"space":11745,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11747,"publishedVersion":59,"revision":22,"locale":27},{"sys":11746},{"type":12,"linkType":13,"id":14},{"sys":11748},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11750},{"url":317,"details":11751,"fileName":323,"contentType":324},{"size":319,"image":11752},{"width":321,"height":322},{"sys":11754,"fields":11757},{"id":11755,"createdAt":11756},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":11758,"slug":11759,"articleIntro":11758,"category":11760},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[11761],{"metadata":11762,"sys":11765,"fields":11772},{"tags":11763,"concepts":11764},[],[],{"space":11766,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11768,"publishedVersion":272,"revision":59,"contentType":11770,"locale":27},{"sys":11767},{"type":12,"linkType":13,"id":14},{"sys":11769},{"id":20,"type":12,"linkType":21},{"sys":11771},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11773,"metaTitle":282,"metaDescription":283,"mainTitle":11774,"subtitle":302,"heroImage":11789,"ctaButton":325,"ctaLink":326},[281],{"data":11775,"content":11776,"nodeType":71},{},[11777,11783],{"data":11778,"content":11779,"nodeType":294},{},[11780],{"data":11781,"marks":11782,"value":293,"nodeType":79},{},[],{"data":11784,"content":11785,"nodeType":84},{},[11786],{"data":11787,"marks":11788,"value":301,"nodeType":79},{},[],{"metadata":11790,"sys":11793,"fields":11798},{"tags":11791,"concepts":11792},[],[],{"space":11794,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11796,"publishedVersion":59,"revision":22,"locale":27},{"sys":11795},{"type":12,"linkType":13,"id":14},{"sys":11797},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11799},{"url":317,"details":11800,"fileName":323,"contentType":324},{"size":319,"image":11801},{"width":321,"height":322},{"sys":11803,"fields":11806},{"id":11804,"createdAt":11805},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":11807,"slug":11808,"articleIntro":11807,"category":11809},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[11810],{"metadata":11811,"sys":11814,"fields":11821},{"tags":11812,"concepts":11813},[],[],{"space":11815,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11817,"publishedVersion":272,"revision":59,"contentType":11819,"locale":27},{"sys":11816},{"type":12,"linkType":13,"id":14},{"sys":11818},{"id":20,"type":12,"linkType":21},{"sys":11820},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11822,"metaTitle":282,"metaDescription":283,"mainTitle":11823,"subtitle":302,"heroImage":11838,"ctaButton":325,"ctaLink":326},[281],{"data":11824,"content":11825,"nodeType":71},{},[11826,11832],{"data":11827,"content":11828,"nodeType":294},{},[11829],{"data":11830,"marks":11831,"value":293,"nodeType":79},{},[],{"data":11833,"content":11834,"nodeType":84},{},[11835],{"data":11836,"marks":11837,"value":301,"nodeType":79},{},[],{"metadata":11839,"sys":11842,"fields":11847},{"tags":11840,"concepts":11841},[],[],{"space":11843,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11845,"publishedVersion":59,"revision":22,"locale":27},{"sys":11844},{"type":12,"linkType":13,"id":14},{"sys":11846},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11848},{"url":317,"details":11849,"fileName":323,"contentType":324},{"size":319,"image":11850},{"width":321,"height":322},{"sys":11852,"fields":11855},{"id":11853,"createdAt":11854},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":11856,"slug":11857,"articleIntro":-1,"category":11858},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[11859],{"metadata":11860,"sys":11863,"fields":11870},{"tags":11861,"concepts":11862},[],[],{"space":11864,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11866,"publishedVersion":272,"revision":59,"contentType":11868,"locale":27},{"sys":11865},{"type":12,"linkType":13,"id":14},{"sys":11867},{"id":20,"type":12,"linkType":21},{"sys":11869},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11871,"metaTitle":282,"metaDescription":283,"mainTitle":11872,"subtitle":302,"heroImage":11887,"ctaButton":325,"ctaLink":326},[281],{"data":11873,"content":11874,"nodeType":71},{},[11875,11881],{"data":11876,"content":11877,"nodeType":294},{},[11878],{"data":11879,"marks":11880,"value":293,"nodeType":79},{},[],{"data":11882,"content":11883,"nodeType":84},{},[11884],{"data":11885,"marks":11886,"value":301,"nodeType":79},{},[],{"metadata":11888,"sys":11891,"fields":11896},{"tags":11889,"concepts":11890},[],[],{"space":11892,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11894,"publishedVersion":59,"revision":22,"locale":27},{"sys":11893},{"type":12,"linkType":13,"id":14},{"sys":11895},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11897},{"url":317,"details":11898,"fileName":323,"contentType":324},{"size":319,"image":11899},{"width":321,"height":322},{"sys":11901,"fields":11904},{"id":11902,"createdAt":11903},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":11905,"slug":11906,"articleIntro":11905,"category":11907},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[11908],{"metadata":11909,"sys":11912,"fields":11919},{"tags":11910,"concepts":11911},[],[],{"space":11913,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11915,"publishedVersion":272,"revision":59,"contentType":11917,"locale":27},{"sys":11914},{"type":12,"linkType":13,"id":14},{"sys":11916},{"id":20,"type":12,"linkType":21},{"sys":11918},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11920,"metaTitle":282,"metaDescription":283,"mainTitle":11921,"subtitle":302,"heroImage":11936,"ctaButton":325,"ctaLink":326},[281],{"data":11922,"content":11923,"nodeType":71},{},[11924,11930],{"data":11925,"content":11926,"nodeType":294},{},[11927],{"data":11928,"marks":11929,"value":293,"nodeType":79},{},[],{"data":11931,"content":11932,"nodeType":84},{},[11933],{"data":11934,"marks":11935,"value":301,"nodeType":79},{},[],{"metadata":11937,"sys":11940,"fields":11945},{"tags":11938,"concepts":11939},[],[],{"space":11941,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11943,"publishedVersion":59,"revision":22,"locale":27},{"sys":11942},{"type":12,"linkType":13,"id":14},{"sys":11944},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11946},{"url":317,"details":11947,"fileName":323,"contentType":324},{"size":319,"image":11948},{"width":321,"height":322},{"sys":11950,"fields":11953},{"id":11951,"createdAt":11952},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":11954,"slug":11955,"articleIntro":11954,"category":11956},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[11957],{"metadata":11958,"sys":11961,"fields":11968},{"tags":11959,"concepts":11960},[],[],{"space":11962,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":11964,"publishedVersion":272,"revision":59,"contentType":11966,"locale":27},{"sys":11963},{"type":12,"linkType":13,"id":14},{"sys":11965},{"id":20,"type":12,"linkType":21},{"sys":11967},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":11969,"metaTitle":282,"metaDescription":283,"mainTitle":11970,"subtitle":302,"heroImage":11985,"ctaButton":325,"ctaLink":326},[281],{"data":11971,"content":11972,"nodeType":71},{},[11973,11979],{"data":11974,"content":11975,"nodeType":294},{},[11976],{"data":11977,"marks":11978,"value":293,"nodeType":79},{},[],{"data":11980,"content":11981,"nodeType":84},{},[11982],{"data":11983,"marks":11984,"value":301,"nodeType":79},{},[],{"metadata":11986,"sys":11989,"fields":11994},{"tags":11987,"concepts":11988},[],[],{"space":11990,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":11992,"publishedVersion":59,"revision":22,"locale":27},{"sys":11991},{"type":12,"linkType":13,"id":14},{"sys":11993},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":11995},{"url":317,"details":11996,"fileName":323,"contentType":324},{"size":319,"image":11997},{"width":321,"height":322},{"sys":11999,"fields":12002},{"id":12000,"createdAt":12001},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":12003,"slug":12004,"articleIntro":12003,"category":12005},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[12006],{"metadata":12007,"sys":12010,"fields":12017},{"tags":12008,"concepts":12009},[],[],{"space":12011,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12013,"publishedVersion":272,"revision":59,"contentType":12015,"locale":27},{"sys":12012},{"type":12,"linkType":13,"id":14},{"sys":12014},{"id":20,"type":12,"linkType":21},{"sys":12016},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12018,"metaTitle":282,"metaDescription":283,"mainTitle":12019,"subtitle":302,"heroImage":12034,"ctaButton":325,"ctaLink":326},[281],{"data":12020,"content":12021,"nodeType":71},{},[12022,12028],{"data":12023,"content":12024,"nodeType":294},{},[12025],{"data":12026,"marks":12027,"value":293,"nodeType":79},{},[],{"data":12029,"content":12030,"nodeType":84},{},[12031],{"data":12032,"marks":12033,"value":301,"nodeType":79},{},[],{"metadata":12035,"sys":12038,"fields":12043},{"tags":12036,"concepts":12037},[],[],{"space":12039,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12041,"publishedVersion":59,"revision":22,"locale":27},{"sys":12040},{"type":12,"linkType":13,"id":14},{"sys":12042},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12044},{"url":317,"details":12045,"fileName":323,"contentType":324},{"size":319,"image":12046},{"width":321,"height":322},{"sys":12048,"fields":12051},{"id":12049,"createdAt":12050},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":12052,"slug":12053,"articleIntro":-1,"category":12054},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[12055],{"metadata":12056,"sys":12059,"fields":12066},{"tags":12057,"concepts":12058},[],[],{"space":12060,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12062,"publishedVersion":272,"revision":59,"contentType":12064,"locale":27},{"sys":12061},{"type":12,"linkType":13,"id":14},{"sys":12063},{"id":20,"type":12,"linkType":21},{"sys":12065},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12067,"metaTitle":282,"metaDescription":283,"mainTitle":12068,"subtitle":302,"heroImage":12083,"ctaButton":325,"ctaLink":326},[281],{"data":12069,"content":12070,"nodeType":71},{},[12071,12077],{"data":12072,"content":12073,"nodeType":294},{},[12074],{"data":12075,"marks":12076,"value":293,"nodeType":79},{},[],{"data":12078,"content":12079,"nodeType":84},{},[12080],{"data":12081,"marks":12082,"value":301,"nodeType":79},{},[],{"metadata":12084,"sys":12087,"fields":12092},{"tags":12085,"concepts":12086},[],[],{"space":12088,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12090,"publishedVersion":59,"revision":22,"locale":27},{"sys":12089},{"type":12,"linkType":13,"id":14},{"sys":12091},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12093},{"url":317,"details":12094,"fileName":323,"contentType":324},{"size":319,"image":12095},{"width":321,"height":322},{"sys":12097,"fields":12100},{"id":12098,"createdAt":12099},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":12101,"slug":12102,"articleIntro":12101,"category":12103},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[12104],{"metadata":12105,"sys":12108,"fields":12115},{"tags":12106,"concepts":12107},[],[],{"space":12109,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12111,"publishedVersion":272,"revision":59,"contentType":12113,"locale":27},{"sys":12110},{"type":12,"linkType":13,"id":14},{"sys":12112},{"id":20,"type":12,"linkType":21},{"sys":12114},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12116,"metaTitle":282,"metaDescription":283,"mainTitle":12117,"subtitle":302,"heroImage":12132,"ctaButton":325,"ctaLink":326},[281],{"data":12118,"content":12119,"nodeType":71},{},[12120,12126],{"data":12121,"content":12122,"nodeType":294},{},[12123],{"data":12124,"marks":12125,"value":293,"nodeType":79},{},[],{"data":12127,"content":12128,"nodeType":84},{},[12129],{"data":12130,"marks":12131,"value":301,"nodeType":79},{},[],{"metadata":12133,"sys":12136,"fields":12141},{"tags":12134,"concepts":12135},[],[],{"space":12137,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12139,"publishedVersion":59,"revision":22,"locale":27},{"sys":12138},{"type":12,"linkType":13,"id":14},{"sys":12140},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12142},{"url":317,"details":12143,"fileName":323,"contentType":324},{"size":319,"image":12144},{"width":321,"height":322},{"sys":12146,"fields":12149},{"id":12147,"createdAt":12148},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":12150,"slug":12151,"articleIntro":12150,"category":12152},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[12153],{"metadata":12154,"sys":12157,"fields":12164},{"tags":12155,"concepts":12156},[],[],{"space":12158,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12160,"publishedVersion":272,"revision":59,"contentType":12162,"locale":27},{"sys":12159},{"type":12,"linkType":13,"id":14},{"sys":12161},{"id":20,"type":12,"linkType":21},{"sys":12163},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12165,"metaTitle":282,"metaDescription":283,"mainTitle":12166,"subtitle":302,"heroImage":12181,"ctaButton":325,"ctaLink":326},[281],{"data":12167,"content":12168,"nodeType":71},{},[12169,12175],{"data":12170,"content":12171,"nodeType":294},{},[12172],{"data":12173,"marks":12174,"value":293,"nodeType":79},{},[],{"data":12176,"content":12177,"nodeType":84},{},[12178],{"data":12179,"marks":12180,"value":301,"nodeType":79},{},[],{"metadata":12182,"sys":12185,"fields":12190},{"tags":12183,"concepts":12184},[],[],{"space":12186,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12188,"publishedVersion":59,"revision":22,"locale":27},{"sys":12187},{"type":12,"linkType":13,"id":14},{"sys":12189},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12191},{"url":317,"details":12192,"fileName":323,"contentType":324},{"size":319,"image":12193},{"width":321,"height":322},{"sys":12195,"fields":12198},{"id":12196,"createdAt":12197},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":12199,"slug":12200,"articleIntro":12199,"category":12201},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[12202],{"metadata":12203,"sys":12206,"fields":12213},{"tags":12204,"concepts":12205},[],[],{"space":12207,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12209,"publishedVersion":272,"revision":59,"contentType":12211,"locale":27},{"sys":12208},{"type":12,"linkType":13,"id":14},{"sys":12210},{"id":20,"type":12,"linkType":21},{"sys":12212},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12214,"metaTitle":282,"metaDescription":283,"mainTitle":12215,"subtitle":302,"heroImage":12230,"ctaButton":325,"ctaLink":326},[281],{"data":12216,"content":12217,"nodeType":71},{},[12218,12224],{"data":12219,"content":12220,"nodeType":294},{},[12221],{"data":12222,"marks":12223,"value":293,"nodeType":79},{},[],{"data":12225,"content":12226,"nodeType":84},{},[12227],{"data":12228,"marks":12229,"value":301,"nodeType":79},{},[],{"metadata":12231,"sys":12234,"fields":12239},{"tags":12232,"concepts":12233},[],[],{"space":12235,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12237,"publishedVersion":59,"revision":22,"locale":27},{"sys":12236},{"type":12,"linkType":13,"id":14},{"sys":12238},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12240},{"url":317,"details":12241,"fileName":323,"contentType":324},{"size":319,"image":12242},{"width":321,"height":322},{"sys":12244,"fields":12247},{"id":12245,"createdAt":12246},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":12248,"slug":12249,"articleIntro":12248,"category":12250},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[12251],{"metadata":12252,"sys":12255,"fields":12262},{"tags":12253,"concepts":12254},[],[],{"space":12256,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12258,"publishedVersion":272,"revision":59,"contentType":12260,"locale":27},{"sys":12257},{"type":12,"linkType":13,"id":14},{"sys":12259},{"id":20,"type":12,"linkType":21},{"sys":12261},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12263,"metaTitle":282,"metaDescription":283,"mainTitle":12264,"subtitle":302,"heroImage":12279,"ctaButton":325,"ctaLink":326},[281],{"data":12265,"content":12266,"nodeType":71},{},[12267,12273],{"data":12268,"content":12269,"nodeType":294},{},[12270],{"data":12271,"marks":12272,"value":293,"nodeType":79},{},[],{"data":12274,"content":12275,"nodeType":84},{},[12276],{"data":12277,"marks":12278,"value":301,"nodeType":79},{},[],{"metadata":12280,"sys":12283,"fields":12288},{"tags":12281,"concepts":12282},[],[],{"space":12284,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12286,"publishedVersion":59,"revision":22,"locale":27},{"sys":12285},{"type":12,"linkType":13,"id":14},{"sys":12287},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12289},{"url":317,"details":12290,"fileName":323,"contentType":324},{"size":319,"image":12291},{"width":321,"height":322},{"sys":12293,"fields":12296},{"id":12294,"createdAt":12295},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":12297,"slug":12298,"articleIntro":-1,"category":12299},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[12300],{"metadata":12301,"sys":12304,"fields":12311},{"tags":12302,"concepts":12303},[],[],{"space":12305,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12307,"publishedVersion":272,"revision":59,"contentType":12309,"locale":27},{"sys":12306},{"type":12,"linkType":13,"id":14},{"sys":12308},{"id":20,"type":12,"linkType":21},{"sys":12310},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12312,"metaTitle":282,"metaDescription":283,"mainTitle":12313,"subtitle":302,"heroImage":12328,"ctaButton":325,"ctaLink":326},[281],{"data":12314,"content":12315,"nodeType":71},{},[12316,12322],{"data":12317,"content":12318,"nodeType":294},{},[12319],{"data":12320,"marks":12321,"value":293,"nodeType":79},{},[],{"data":12323,"content":12324,"nodeType":84},{},[12325],{"data":12326,"marks":12327,"value":301,"nodeType":79},{},[],{"metadata":12329,"sys":12332,"fields":12337},{"tags":12330,"concepts":12331},[],[],{"space":12333,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12335,"publishedVersion":59,"revision":22,"locale":27},{"sys":12334},{"type":12,"linkType":13,"id":14},{"sys":12336},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12338},{"url":317,"details":12339,"fileName":323,"contentType":324},{"size":319,"image":12340},{"width":321,"height":322},{"sys":12342,"fields":12345},{"id":12343,"createdAt":12344},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":12346,"slug":12347,"articleIntro":12346,"category":12348},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[12349],{"metadata":12350,"sys":12353,"fields":12360},{"tags":12351,"concepts":12352},[],[],{"space":12354,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12356,"publishedVersion":272,"revision":59,"contentType":12358,"locale":27},{"sys":12355},{"type":12,"linkType":13,"id":14},{"sys":12357},{"id":20,"type":12,"linkType":21},{"sys":12359},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12361,"metaTitle":282,"metaDescription":283,"mainTitle":12362,"subtitle":302,"heroImage":12377,"ctaButton":325,"ctaLink":326},[281],{"data":12363,"content":12364,"nodeType":71},{},[12365,12371],{"data":12366,"content":12367,"nodeType":294},{},[12368],{"data":12369,"marks":12370,"value":293,"nodeType":79},{},[],{"data":12372,"content":12373,"nodeType":84},{},[12374],{"data":12375,"marks":12376,"value":301,"nodeType":79},{},[],{"metadata":12378,"sys":12381,"fields":12386},{"tags":12379,"concepts":12380},[],[],{"space":12382,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12384,"publishedVersion":59,"revision":22,"locale":27},{"sys":12383},{"type":12,"linkType":13,"id":14},{"sys":12385},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12387},{"url":317,"details":12388,"fileName":323,"contentType":324},{"size":319,"image":12389},{"width":321,"height":322},{"sys":12391,"fields":12394},{"id":12392,"createdAt":12393},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":12395,"slug":12396,"articleIntro":-1,"category":12397},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[12398],{"metadata":12399,"sys":12402,"fields":12409},{"tags":12400,"concepts":12401},[],[],{"space":12403,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12405,"publishedVersion":272,"revision":59,"contentType":12407,"locale":27},{"sys":12404},{"type":12,"linkType":13,"id":14},{"sys":12406},{"id":20,"type":12,"linkType":21},{"sys":12408},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12410,"metaTitle":282,"metaDescription":283,"mainTitle":12411,"subtitle":302,"heroImage":12426,"ctaButton":325,"ctaLink":326},[281],{"data":12412,"content":12413,"nodeType":71},{},[12414,12420],{"data":12415,"content":12416,"nodeType":294},{},[12417],{"data":12418,"marks":12419,"value":293,"nodeType":79},{},[],{"data":12421,"content":12422,"nodeType":84},{},[12423],{"data":12424,"marks":12425,"value":301,"nodeType":79},{},[],{"metadata":12427,"sys":12430,"fields":12435},{"tags":12428,"concepts":12429},[],[],{"space":12431,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12433,"publishedVersion":59,"revision":22,"locale":27},{"sys":12432},{"type":12,"linkType":13,"id":14},{"sys":12434},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12436},{"url":317,"details":12437,"fileName":323,"contentType":324},{"size":319,"image":12438},{"width":321,"height":322},{"sys":12440,"fields":12443},{"id":12441,"createdAt":12442},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":12444,"slug":12445,"articleIntro":12444,"category":12446},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[12447],{"metadata":12448,"sys":12451,"fields":12458},{"tags":12449,"concepts":12450},[],[],{"space":12452,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12454,"publishedVersion":272,"revision":59,"contentType":12456,"locale":27},{"sys":12453},{"type":12,"linkType":13,"id":14},{"sys":12455},{"id":20,"type":12,"linkType":21},{"sys":12457},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12459,"metaTitle":282,"metaDescription":283,"mainTitle":12460,"subtitle":302,"heroImage":12475,"ctaButton":325,"ctaLink":326},[281],{"data":12461,"content":12462,"nodeType":71},{},[12463,12469],{"data":12464,"content":12465,"nodeType":294},{},[12466],{"data":12467,"marks":12468,"value":293,"nodeType":79},{},[],{"data":12470,"content":12471,"nodeType":84},{},[12472],{"data":12473,"marks":12474,"value":301,"nodeType":79},{},[],{"metadata":12476,"sys":12479,"fields":12484},{"tags":12477,"concepts":12478},[],[],{"space":12480,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12482,"publishedVersion":59,"revision":22,"locale":27},{"sys":12481},{"type":12,"linkType":13,"id":14},{"sys":12483},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12485},{"url":317,"details":12486,"fileName":323,"contentType":324},{"size":319,"image":12487},{"width":321,"height":322},{"sys":12489,"fields":12492},{"id":12490,"createdAt":12491},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":12493,"slug":12494,"articleIntro":12493,"category":12495},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[12496],{"metadata":12497,"sys":12500,"fields":12507},{"tags":12498,"concepts":12499},[],[],{"space":12501,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12503,"publishedVersion":272,"revision":59,"contentType":12505,"locale":27},{"sys":12502},{"type":12,"linkType":13,"id":14},{"sys":12504},{"id":20,"type":12,"linkType":21},{"sys":12506},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12508,"metaTitle":282,"metaDescription":283,"mainTitle":12509,"subtitle":302,"heroImage":12524,"ctaButton":325,"ctaLink":326},[281],{"data":12510,"content":12511,"nodeType":71},{},[12512,12518],{"data":12513,"content":12514,"nodeType":294},{},[12515],{"data":12516,"marks":12517,"value":293,"nodeType":79},{},[],{"data":12519,"content":12520,"nodeType":84},{},[12521],{"data":12522,"marks":12523,"value":301,"nodeType":79},{},[],{"metadata":12525,"sys":12528,"fields":12533},{"tags":12526,"concepts":12527},[],[],{"space":12529,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12531,"publishedVersion":59,"revision":22,"locale":27},{"sys":12530},{"type":12,"linkType":13,"id":14},{"sys":12532},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12534},{"url":317,"details":12535,"fileName":323,"contentType":324},{"size":319,"image":12536},{"width":321,"height":322},{"sys":12538,"fields":12541},{"id":12539,"createdAt":12540},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":12542,"slug":12543,"articleIntro":-1,"category":12544},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[12545],{"metadata":12546,"sys":12549,"fields":12556},{"tags":12547,"concepts":12548},[],[],{"space":12550,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12552,"publishedVersion":272,"revision":59,"contentType":12554,"locale":27},{"sys":12551},{"type":12,"linkType":13,"id":14},{"sys":12553},{"id":20,"type":12,"linkType":21},{"sys":12555},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12557,"metaTitle":282,"metaDescription":283,"mainTitle":12558,"subtitle":302,"heroImage":12573,"ctaButton":325,"ctaLink":326},[281],{"data":12559,"content":12560,"nodeType":71},{},[12561,12567],{"data":12562,"content":12563,"nodeType":294},{},[12564],{"data":12565,"marks":12566,"value":293,"nodeType":79},{},[],{"data":12568,"content":12569,"nodeType":84},{},[12570],{"data":12571,"marks":12572,"value":301,"nodeType":79},{},[],{"metadata":12574,"sys":12577,"fields":12582},{"tags":12575,"concepts":12576},[],[],{"space":12578,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12580,"publishedVersion":59,"revision":22,"locale":27},{"sys":12579},{"type":12,"linkType":13,"id":14},{"sys":12581},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12583},{"url":317,"details":12584,"fileName":323,"contentType":324},{"size":319,"image":12585},{"width":321,"height":322},{"sys":12587,"fields":12590},{"id":12588,"createdAt":12589},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12591,"slug":12592,"articleIntro":12591,"category":12593},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12594],{"metadata":12595,"sys":12598,"fields":12605},{"tags":12596,"concepts":12597},[],[],{"space":12599,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12601,"publishedVersion":272,"revision":59,"contentType":12603,"locale":27},{"sys":12600},{"type":12,"linkType":13,"id":14},{"sys":12602},{"id":20,"type":12,"linkType":21},{"sys":12604},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12606,"metaTitle":282,"metaDescription":283,"mainTitle":12607,"subtitle":302,"heroImage":12622,"ctaButton":325,"ctaLink":326},[281],{"data":12608,"content":12609,"nodeType":71},{},[12610,12616],{"data":12611,"content":12612,"nodeType":294},{},[12613],{"data":12614,"marks":12615,"value":293,"nodeType":79},{},[],{"data":12617,"content":12618,"nodeType":84},{},[12619],{"data":12620,"marks":12621,"value":301,"nodeType":79},{},[],{"metadata":12623,"sys":12626,"fields":12631},{"tags":12624,"concepts":12625},[],[],{"space":12627,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12629,"publishedVersion":59,"revision":22,"locale":27},{"sys":12628},{"type":12,"linkType":13,"id":14},{"sys":12630},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12632},{"url":317,"details":12633,"fileName":323,"contentType":324},{"size":319,"image":12634},{"width":321,"height":322},{"sys":12636,"fields":12639},{"id":12637,"createdAt":12638},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":12640,"slug":12641,"articleIntro":12640,"category":12642},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[12643],{"metadata":12644,"sys":12647,"fields":12654},{"tags":12645,"concepts":12646},[],[],{"space":12648,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12650,"publishedVersion":272,"revision":59,"contentType":12652,"locale":27},{"sys":12649},{"type":12,"linkType":13,"id":14},{"sys":12651},{"id":20,"type":12,"linkType":21},{"sys":12653},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12655,"metaTitle":282,"metaDescription":283,"mainTitle":12656,"subtitle":302,"heroImage":12671,"ctaButton":325,"ctaLink":326},[281],{"data":12657,"content":12658,"nodeType":71},{},[12659,12665],{"data":12660,"content":12661,"nodeType":294},{},[12662],{"data":12663,"marks":12664,"value":293,"nodeType":79},{},[],{"data":12666,"content":12667,"nodeType":84},{},[12668],{"data":12669,"marks":12670,"value":301,"nodeType":79},{},[],{"metadata":12672,"sys":12675,"fields":12680},{"tags":12673,"concepts":12674},[],[],{"space":12676,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12678,"publishedVersion":59,"revision":22,"locale":27},{"sys":12677},{"type":12,"linkType":13,"id":14},{"sys":12679},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12681},{"url":317,"details":12682,"fileName":323,"contentType":324},{"size":319,"image":12683},{"width":321,"height":322},{"sys":12685,"fields":12688},{"id":12686,"createdAt":12687},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12689,"slug":12690,"articleIntro":12689,"category":12691},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12692],{"metadata":12693,"sys":12696,"fields":12703},{"tags":12694,"concepts":12695},[],[],{"space":12697,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12699,"publishedVersion":272,"revision":59,"contentType":12701,"locale":27},{"sys":12698},{"type":12,"linkType":13,"id":14},{"sys":12700},{"id":20,"type":12,"linkType":21},{"sys":12702},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12704,"metaTitle":282,"metaDescription":283,"mainTitle":12705,"subtitle":302,"heroImage":12720,"ctaButton":325,"ctaLink":326},[281],{"data":12706,"content":12707,"nodeType":71},{},[12708,12714],{"data":12709,"content":12710,"nodeType":294},{},[12711],{"data":12712,"marks":12713,"value":293,"nodeType":79},{},[],{"data":12715,"content":12716,"nodeType":84},{},[12717],{"data":12718,"marks":12719,"value":301,"nodeType":79},{},[],{"metadata":12721,"sys":12724,"fields":12729},{"tags":12722,"concepts":12723},[],[],{"space":12725,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12727,"publishedVersion":59,"revision":22,"locale":27},{"sys":12726},{"type":12,"linkType":13,"id":14},{"sys":12728},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12730},{"url":317,"details":12731,"fileName":323,"contentType":324},{"size":319,"image":12732},{"width":321,"height":322},{"sys":12734,"fields":12737},{"id":12735,"createdAt":12736},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":12738,"slug":12739,"articleIntro":-1,"category":12740},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[12741],{"metadata":12742,"sys":12745,"fields":12752},{"tags":12743,"concepts":12744},[],[],{"space":12746,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12748,"publishedVersion":272,"revision":59,"contentType":12750,"locale":27},{"sys":12747},{"type":12,"linkType":13,"id":14},{"sys":12749},{"id":20,"type":12,"linkType":21},{"sys":12751},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12753,"metaTitle":282,"metaDescription":283,"mainTitle":12754,"subtitle":302,"heroImage":12769,"ctaButton":325,"ctaLink":326},[281],{"data":12755,"content":12756,"nodeType":71},{},[12757,12763],{"data":12758,"content":12759,"nodeType":294},{},[12760],{"data":12761,"marks":12762,"value":293,"nodeType":79},{},[],{"data":12764,"content":12765,"nodeType":84},{},[12766],{"data":12767,"marks":12768,"value":301,"nodeType":79},{},[],{"metadata":12770,"sys":12773,"fields":12778},{"tags":12771,"concepts":12772},[],[],{"space":12774,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12776,"publishedVersion":59,"revision":22,"locale":27},{"sys":12775},{"type":12,"linkType":13,"id":14},{"sys":12777},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12779},{"url":317,"details":12780,"fileName":323,"contentType":324},{"size":319,"image":12781},{"width":321,"height":322},{"sys":12783,"fields":12786},{"id":12784,"createdAt":12785},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":12787,"slug":12788,"articleIntro":12787,"category":12789},"4551 - Principal","compte-4551-principal",[12790],{"metadata":12791,"sys":12794,"fields":12801},{"tags":12792,"concepts":12793},[],[],{"space":12795,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12797,"publishedVersion":272,"revision":59,"contentType":12799,"locale":27},{"sys":12796},{"type":12,"linkType":13,"id":14},{"sys":12798},{"id":20,"type":12,"linkType":21},{"sys":12800},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12802,"metaTitle":282,"metaDescription":283,"mainTitle":12803,"subtitle":302,"heroImage":12818,"ctaButton":325,"ctaLink":326},[281],{"data":12804,"content":12805,"nodeType":71},{},[12806,12812],{"data":12807,"content":12808,"nodeType":294},{},[12809],{"data":12810,"marks":12811,"value":293,"nodeType":79},{},[],{"data":12813,"content":12814,"nodeType":84},{},[12815],{"data":12816,"marks":12817,"value":301,"nodeType":79},{},[],{"metadata":12819,"sys":12822,"fields":12827},{"tags":12820,"concepts":12821},[],[],{"space":12823,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12825,"publishedVersion":59,"revision":22,"locale":27},{"sys":12824},{"type":12,"linkType":13,"id":14},{"sys":12826},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12828},{"url":317,"details":12829,"fileName":323,"contentType":324},{"size":319,"image":12830},{"width":321,"height":322},{"sys":12832,"fields":12835},{"id":12833,"createdAt":12834},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":12836,"slug":12837,"articleIntro":12836,"category":12838},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[12839],{"metadata":12840,"sys":12843,"fields":12850},{"tags":12841,"concepts":12842},[],[],{"space":12844,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12846,"publishedVersion":272,"revision":59,"contentType":12848,"locale":27},{"sys":12845},{"type":12,"linkType":13,"id":14},{"sys":12847},{"id":20,"type":12,"linkType":21},{"sys":12849},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12851,"metaTitle":282,"metaDescription":283,"mainTitle":12852,"subtitle":302,"heroImage":12867,"ctaButton":325,"ctaLink":326},[281],{"data":12853,"content":12854,"nodeType":71},{},[12855,12861],{"data":12856,"content":12857,"nodeType":294},{},[12858],{"data":12859,"marks":12860,"value":293,"nodeType":79},{},[],{"data":12862,"content":12863,"nodeType":84},{},[12864],{"data":12865,"marks":12866,"value":301,"nodeType":79},{},[],{"metadata":12868,"sys":12871,"fields":12876},{"tags":12869,"concepts":12870},[],[],{"space":12872,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12874,"publishedVersion":59,"revision":22,"locale":27},{"sys":12873},{"type":12,"linkType":13,"id":14},{"sys":12875},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12877},{"url":317,"details":12878,"fileName":323,"contentType":324},{"size":319,"image":12879},{"width":321,"height":322},{"sys":12881,"fields":12884},{"id":12882,"createdAt":12883},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12885,"slug":12886,"articleIntro":12887,"category":12888},"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",[12889],{"metadata":12890,"sys":12893,"fields":12900},{"tags":12891,"concepts":12892},[],[],{"space":12894,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12896,"publishedVersion":272,"revision":59,"contentType":12898,"locale":27},{"sys":12895},{"type":12,"linkType":13,"id":14},{"sys":12897},{"id":20,"type":12,"linkType":21},{"sys":12899},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12901,"metaTitle":282,"metaDescription":283,"mainTitle":12902,"subtitle":302,"heroImage":12917,"ctaButton":325,"ctaLink":326},[281],{"data":12903,"content":12904,"nodeType":71},{},[12905,12911],{"data":12906,"content":12907,"nodeType":294},{},[12908],{"data":12909,"marks":12910,"value":293,"nodeType":79},{},[],{"data":12912,"content":12913,"nodeType":84},{},[12914],{"data":12915,"marks":12916,"value":301,"nodeType":79},{},[],{"metadata":12918,"sys":12921,"fields":12926},{"tags":12919,"concepts":12920},[],[],{"space":12922,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12924,"publishedVersion":59,"revision":22,"locale":27},{"sys":12923},{"type":12,"linkType":13,"id":14},{"sys":12925},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12927},{"url":317,"details":12928,"fileName":323,"contentType":324},{"size":319,"image":12929},{"width":321,"height":322},{"sys":12931,"fields":12934},{"id":12932,"createdAt":12933},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":12935,"slug":12936,"articleIntro":12935,"category":12937},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[12938],{"metadata":12939,"sys":12942,"fields":12949},{"tags":12940,"concepts":12941},[],[],{"space":12943,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12945,"publishedVersion":272,"revision":59,"contentType":12947,"locale":27},{"sys":12944},{"type":12,"linkType":13,"id":14},{"sys":12946},{"id":20,"type":12,"linkType":21},{"sys":12948},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12950,"metaTitle":282,"metaDescription":283,"mainTitle":12951,"subtitle":302,"heroImage":12966,"ctaButton":325,"ctaLink":326},[281],{"data":12952,"content":12953,"nodeType":71},{},[12954,12960],{"data":12955,"content":12956,"nodeType":294},{},[12957],{"data":12958,"marks":12959,"value":293,"nodeType":79},{},[],{"data":12961,"content":12962,"nodeType":84},{},[12963],{"data":12964,"marks":12965,"value":301,"nodeType":79},{},[],{"metadata":12967,"sys":12970,"fields":12975},{"tags":12968,"concepts":12969},[],[],{"space":12971,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":12973,"publishedVersion":59,"revision":22,"locale":27},{"sys":12972},{"type":12,"linkType":13,"id":14},{"sys":12974},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":12976},{"url":317,"details":12977,"fileName":323,"contentType":324},{"size":319,"image":12978},{"width":321,"height":322},{"sys":12980,"fields":12983},{"id":12981,"createdAt":12982},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":12984,"slug":12985,"articleIntro":12984,"category":12986},"331 - Produits en cours","compte-331-produits-en-cours",[12987],{"metadata":12988,"sys":12991,"fields":12998},{"tags":12989,"concepts":12990},[],[],{"space":12992,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":12994,"publishedVersion":272,"revision":59,"contentType":12996,"locale":27},{"sys":12993},{"type":12,"linkType":13,"id":14},{"sys":12995},{"id":20,"type":12,"linkType":21},{"sys":12997},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":12999,"metaTitle":282,"metaDescription":283,"mainTitle":13000,"subtitle":302,"heroImage":13015,"ctaButton":325,"ctaLink":326},[281],{"data":13001,"content":13002,"nodeType":71},{},[13003,13009],{"data":13004,"content":13005,"nodeType":294},{},[13006],{"data":13007,"marks":13008,"value":293,"nodeType":79},{},[],{"data":13010,"content":13011,"nodeType":84},{},[13012],{"data":13013,"marks":13014,"value":301,"nodeType":79},{},[],{"metadata":13016,"sys":13019,"fields":13024},{"tags":13017,"concepts":13018},[],[],{"space":13020,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13022,"publishedVersion":59,"revision":22,"locale":27},{"sys":13021},{"type":12,"linkType":13,"id":14},{"sys":13023},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13025},{"url":317,"details":13026,"fileName":323,"contentType":324},{"size":319,"image":13027},{"width":321,"height":322},{"sys":13029,"fields":13032},{"id":13030,"createdAt":13031},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":13033,"slug":13034,"articleIntro":13033,"category":13035},"Compte 6026 - Emballages","compte-6026-emballages",[13036],{"metadata":13037,"sys":13040,"fields":13047},{"tags":13038,"concepts":13039},[],[],{"space":13041,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13043,"publishedVersion":272,"revision":59,"contentType":13045,"locale":27},{"sys":13042},{"type":12,"linkType":13,"id":14},{"sys":13044},{"id":20,"type":12,"linkType":21},{"sys":13046},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13048,"metaTitle":282,"metaDescription":283,"mainTitle":13049,"subtitle":302,"heroImage":13064,"ctaButton":325,"ctaLink":326},[281],{"data":13050,"content":13051,"nodeType":71},{},[13052,13058],{"data":13053,"content":13054,"nodeType":294},{},[13055],{"data":13056,"marks":13057,"value":293,"nodeType":79},{},[],{"data":13059,"content":13060,"nodeType":84},{},[13061],{"data":13062,"marks":13063,"value":301,"nodeType":79},{},[],{"metadata":13065,"sys":13068,"fields":13073},{"tags":13066,"concepts":13067},[],[],{"space":13069,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13071,"publishedVersion":59,"revision":22,"locale":27},{"sys":13070},{"type":12,"linkType":13,"id":14},{"sys":13072},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13074},{"url":317,"details":13075,"fileName":323,"contentType":324},{"size":319,"image":13076},{"width":321,"height":322},{"sys":13078,"fields":13081},{"id":13079,"createdAt":13080},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":13082,"slug":13083,"articleIntro":-1,"category":13084},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[13085],{"metadata":13086,"sys":13089,"fields":13096},{"tags":13087,"concepts":13088},[],[],{"space":13090,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13092,"publishedVersion":272,"revision":59,"contentType":13094,"locale":27},{"sys":13091},{"type":12,"linkType":13,"id":14},{"sys":13093},{"id":20,"type":12,"linkType":21},{"sys":13095},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13097,"metaTitle":282,"metaDescription":283,"mainTitle":13098,"subtitle":302,"heroImage":13113,"ctaButton":325,"ctaLink":326},[281],{"data":13099,"content":13100,"nodeType":71},{},[13101,13107],{"data":13102,"content":13103,"nodeType":294},{},[13104],{"data":13105,"marks":13106,"value":293,"nodeType":79},{},[],{"data":13108,"content":13109,"nodeType":84},{},[13110],{"data":13111,"marks":13112,"value":301,"nodeType":79},{},[],{"metadata":13114,"sys":13117,"fields":13122},{"tags":13115,"concepts":13116},[],[],{"space":13118,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13120,"publishedVersion":59,"revision":22,"locale":27},{"sys":13119},{"type":12,"linkType":13,"id":14},{"sys":13121},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13123},{"url":317,"details":13124,"fileName":323,"contentType":324},{"size":319,"image":13125},{"width":321,"height":322},{"sys":13127,"fields":13130},{"id":13128,"createdAt":13129},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":13131,"slug":13132,"articleIntro":-1,"category":13133},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[13134],{"metadata":13135,"sys":13138,"fields":13145},{"tags":13136,"concepts":13137},[],[],{"space":13139,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13141,"publishedVersion":272,"revision":59,"contentType":13143,"locale":27},{"sys":13140},{"type":12,"linkType":13,"id":14},{"sys":13142},{"id":20,"type":12,"linkType":21},{"sys":13144},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13146,"metaTitle":282,"metaDescription":283,"mainTitle":13147,"subtitle":302,"heroImage":13162,"ctaButton":325,"ctaLink":326},[281],{"data":13148,"content":13149,"nodeType":71},{},[13150,13156],{"data":13151,"content":13152,"nodeType":294},{},[13153],{"data":13154,"marks":13155,"value":293,"nodeType":79},{},[],{"data":13157,"content":13158,"nodeType":84},{},[13159],{"data":13160,"marks":13161,"value":301,"nodeType":79},{},[],{"metadata":13163,"sys":13166,"fields":13171},{"tags":13164,"concepts":13165},[],[],{"space":13167,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13169,"publishedVersion":59,"revision":22,"locale":27},{"sys":13168},{"type":12,"linkType":13,"id":14},{"sys":13170},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13172},{"url":317,"details":13173,"fileName":323,"contentType":324},{"size":319,"image":13174},{"width":321,"height":322},{"sys":13176,"fields":13179},{"id":13177,"createdAt":13178},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":13180,"slug":13181,"articleIntro":-1,"category":13182},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[13183],{"metadata":13184,"sys":13187,"fields":13194},{"tags":13185,"concepts":13186},[],[],{"space":13188,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13190,"publishedVersion":272,"revision":59,"contentType":13192,"locale":27},{"sys":13189},{"type":12,"linkType":13,"id":14},{"sys":13191},{"id":20,"type":12,"linkType":21},{"sys":13193},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13195,"metaTitle":282,"metaDescription":283,"mainTitle":13196,"subtitle":302,"heroImage":13211,"ctaButton":325,"ctaLink":326},[281],{"data":13197,"content":13198,"nodeType":71},{},[13199,13205],{"data":13200,"content":13201,"nodeType":294},{},[13202],{"data":13203,"marks":13204,"value":293,"nodeType":79},{},[],{"data":13206,"content":13207,"nodeType":84},{},[13208],{"data":13209,"marks":13210,"value":301,"nodeType":79},{},[],{"metadata":13212,"sys":13215,"fields":13220},{"tags":13213,"concepts":13214},[],[],{"space":13216,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13218,"publishedVersion":59,"revision":22,"locale":27},{"sys":13217},{"type":12,"linkType":13,"id":14},{"sys":13219},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13221},{"url":317,"details":13222,"fileName":323,"contentType":324},{"size":319,"image":13223},{"width":321,"height":322},{"sys":13225,"fields":13226},{"id":15,"createdAt":17},{"title":29,"slug":257,"articleIntro":29,"category":13227},[13228],{"metadata":13229,"sys":13232,"fields":13239},{"tags":13230,"concepts":13231},[],[],{"space":13233,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13235,"publishedVersion":272,"revision":59,"contentType":13237,"locale":27},{"sys":13234},{"type":12,"linkType":13,"id":14},{"sys":13236},{"id":20,"type":12,"linkType":21},{"sys":13238},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13240,"metaTitle":282,"metaDescription":283,"mainTitle":13241,"subtitle":302,"heroImage":13256,"ctaButton":325,"ctaLink":326},[281],{"data":13242,"content":13243,"nodeType":71},{},[13244,13250],{"data":13245,"content":13246,"nodeType":294},{},[13247],{"data":13248,"marks":13249,"value":293,"nodeType":79},{},[],{"data":13251,"content":13252,"nodeType":84},{},[13253],{"data":13254,"marks":13255,"value":301,"nodeType":79},{},[],{"metadata":13257,"sys":13260,"fields":13265},{"tags":13258,"concepts":13259},[],[],{"space":13261,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13263,"publishedVersion":59,"revision":22,"locale":27},{"sys":13262},{"type":12,"linkType":13,"id":14},{"sys":13264},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13266},{"url":317,"details":13267,"fileName":323,"contentType":324},{"size":319,"image":13268},{"width":321,"height":322},{"sys":13270,"fields":13273},{"id":13271,"createdAt":13272},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":13274,"slug":13275,"articleIntro":-1,"category":13276},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[13277],{"metadata":13278,"sys":13281,"fields":13288},{"tags":13279,"concepts":13280},[],[],{"space":13282,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13284,"publishedVersion":272,"revision":59,"contentType":13286,"locale":27},{"sys":13283},{"type":12,"linkType":13,"id":14},{"sys":13285},{"id":20,"type":12,"linkType":21},{"sys":13287},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13289,"metaTitle":282,"metaDescription":283,"mainTitle":13290,"subtitle":302,"heroImage":13305,"ctaButton":325,"ctaLink":326},[281],{"data":13291,"content":13292,"nodeType":71},{},[13293,13299],{"data":13294,"content":13295,"nodeType":294},{},[13296],{"data":13297,"marks":13298,"value":293,"nodeType":79},{},[],{"data":13300,"content":13301,"nodeType":84},{},[13302],{"data":13303,"marks":13304,"value":301,"nodeType":79},{},[],{"metadata":13306,"sys":13309,"fields":13314},{"tags":13307,"concepts":13308},[],[],{"space":13310,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13312,"publishedVersion":59,"revision":22,"locale":27},{"sys":13311},{"type":12,"linkType":13,"id":14},{"sys":13313},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13315},{"url":317,"details":13316,"fileName":323,"contentType":324},{"size":319,"image":13317},{"width":321,"height":322},{"sys":13319,"fields":13322},{"id":13320,"createdAt":13321},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":13323,"slug":13324,"articleIntro":13323,"category":13325},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[13326],{"metadata":13327,"sys":13330,"fields":13337},{"tags":13328,"concepts":13329},[],[],{"space":13331,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13333,"publishedVersion":272,"revision":59,"contentType":13335,"locale":27},{"sys":13332},{"type":12,"linkType":13,"id":14},{"sys":13334},{"id":20,"type":12,"linkType":21},{"sys":13336},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13338,"metaTitle":282,"metaDescription":283,"mainTitle":13339,"subtitle":302,"heroImage":13354,"ctaButton":325,"ctaLink":326},[281],{"data":13340,"content":13341,"nodeType":71},{},[13342,13348],{"data":13343,"content":13344,"nodeType":294},{},[13345],{"data":13346,"marks":13347,"value":293,"nodeType":79},{},[],{"data":13349,"content":13350,"nodeType":84},{},[13351],{"data":13352,"marks":13353,"value":301,"nodeType":79},{},[],{"metadata":13355,"sys":13358,"fields":13363},{"tags":13356,"concepts":13357},[],[],{"space":13359,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13361,"publishedVersion":59,"revision":22,"locale":27},{"sys":13360},{"type":12,"linkType":13,"id":14},{"sys":13362},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13364},{"url":317,"details":13365,"fileName":323,"contentType":324},{"size":319,"image":13366},{"width":321,"height":322},{"sys":13368,"fields":13371},{"id":13369,"createdAt":13370},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":13372,"slug":13373,"articleIntro":13372,"category":13374},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[13375],{"metadata":13376,"sys":13379,"fields":13386},{"tags":13377,"concepts":13378},[],[],{"space":13380,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13382,"publishedVersion":272,"revision":59,"contentType":13384,"locale":27},{"sys":13381},{"type":12,"linkType":13,"id":14},{"sys":13383},{"id":20,"type":12,"linkType":21},{"sys":13385},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13387,"metaTitle":282,"metaDescription":283,"mainTitle":13388,"subtitle":302,"heroImage":13403,"ctaButton":325,"ctaLink":326},[281],{"data":13389,"content":13390,"nodeType":71},{},[13391,13397],{"data":13392,"content":13393,"nodeType":294},{},[13394],{"data":13395,"marks":13396,"value":293,"nodeType":79},{},[],{"data":13398,"content":13399,"nodeType":84},{},[13400],{"data":13401,"marks":13402,"value":301,"nodeType":79},{},[],{"metadata":13404,"sys":13407,"fields":13412},{"tags":13405,"concepts":13406},[],[],{"space":13408,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13410,"publishedVersion":59,"revision":22,"locale":27},{"sys":13409},{"type":12,"linkType":13,"id":14},{"sys":13411},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13413},{"url":317,"details":13414,"fileName":323,"contentType":324},{"size":319,"image":13415},{"width":321,"height":322},{"sys":13417,"fields":13420},{"id":13418,"createdAt":13419},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":13421,"slug":13422,"articleIntro":13421,"category":13423},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[13424],{"metadata":13425,"sys":13428,"fields":13435},{"tags":13426,"concepts":13427},[],[],{"space":13429,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13431,"publishedVersion":272,"revision":59,"contentType":13433,"locale":27},{"sys":13430},{"type":12,"linkType":13,"id":14},{"sys":13432},{"id":20,"type":12,"linkType":21},{"sys":13434},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13436,"metaTitle":282,"metaDescription":283,"mainTitle":13437,"subtitle":302,"heroImage":13452,"ctaButton":325,"ctaLink":326},[281],{"data":13438,"content":13439,"nodeType":71},{},[13440,13446],{"data":13441,"content":13442,"nodeType":294},{},[13443],{"data":13444,"marks":13445,"value":293,"nodeType":79},{},[],{"data":13447,"content":13448,"nodeType":84},{},[13449],{"data":13450,"marks":13451,"value":301,"nodeType":79},{},[],{"metadata":13453,"sys":13456,"fields":13461},{"tags":13454,"concepts":13455},[],[],{"space":13457,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13459,"publishedVersion":59,"revision":22,"locale":27},{"sys":13458},{"type":12,"linkType":13,"id":14},{"sys":13460},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13462},{"url":317,"details":13463,"fileName":323,"contentType":324},{"size":319,"image":13464},{"width":321,"height":322},{"sys":13466,"fields":13469},{"id":13467,"createdAt":13468},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":13470,"slug":13471,"articleIntro":-1,"category":13472},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[13473],{"metadata":13474,"sys":13477,"fields":13484},{"tags":13475,"concepts":13476},[],[],{"space":13478,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13480,"publishedVersion":272,"revision":59,"contentType":13482,"locale":27},{"sys":13479},{"type":12,"linkType":13,"id":14},{"sys":13481},{"id":20,"type":12,"linkType":21},{"sys":13483},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13485,"metaTitle":282,"metaDescription":283,"mainTitle":13486,"subtitle":302,"heroImage":13501,"ctaButton":325,"ctaLink":326},[281],{"data":13487,"content":13488,"nodeType":71},{},[13489,13495],{"data":13490,"content":13491,"nodeType":294},{},[13492],{"data":13493,"marks":13494,"value":293,"nodeType":79},{},[],{"data":13496,"content":13497,"nodeType":84},{},[13498],{"data":13499,"marks":13500,"value":301,"nodeType":79},{},[],{"metadata":13502,"sys":13505,"fields":13510},{"tags":13503,"concepts":13504},[],[],{"space":13506,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13508,"publishedVersion":59,"revision":22,"locale":27},{"sys":13507},{"type":12,"linkType":13,"id":14},{"sys":13509},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13511},{"url":317,"details":13512,"fileName":323,"contentType":324},{"size":319,"image":13513},{"width":321,"height":322},{"sys":13515,"fields":13518},{"id":13516,"createdAt":13517},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":13519,"slug":13520,"articleIntro":-1,"category":13521},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[13522],{"metadata":13523,"sys":13526,"fields":13533},{"tags":13524,"concepts":13525},[],[],{"space":13527,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13529,"publishedVersion":272,"revision":59,"contentType":13531,"locale":27},{"sys":13528},{"type":12,"linkType":13,"id":14},{"sys":13530},{"id":20,"type":12,"linkType":21},{"sys":13532},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13534,"metaTitle":282,"metaDescription":283,"mainTitle":13535,"subtitle":302,"heroImage":13550,"ctaButton":325,"ctaLink":326},[281],{"data":13536,"content":13537,"nodeType":71},{},[13538,13544],{"data":13539,"content":13540,"nodeType":294},{},[13541],{"data":13542,"marks":13543,"value":293,"nodeType":79},{},[],{"data":13545,"content":13546,"nodeType":84},{},[13547],{"data":13548,"marks":13549,"value":301,"nodeType":79},{},[],{"metadata":13551,"sys":13554,"fields":13559},{"tags":13552,"concepts":13553},[],[],{"space":13555,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13557,"publishedVersion":59,"revision":22,"locale":27},{"sys":13556},{"type":12,"linkType":13,"id":14},{"sys":13558},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13560},{"url":317,"details":13561,"fileName":323,"contentType":324},{"size":319,"image":13562},{"width":321,"height":322},{"sys":13564,"fields":13567},{"id":13565,"createdAt":13566},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":13568,"slug":13569,"articleIntro":13568,"category":13570},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[13571],{"metadata":13572,"sys":13575,"fields":13582},{"tags":13573,"concepts":13574},[],[],{"space":13576,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13578,"publishedVersion":272,"revision":59,"contentType":13580,"locale":27},{"sys":13577},{"type":12,"linkType":13,"id":14},{"sys":13579},{"id":20,"type":12,"linkType":21},{"sys":13581},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13583,"metaTitle":282,"metaDescription":283,"mainTitle":13584,"subtitle":302,"heroImage":13599,"ctaButton":325,"ctaLink":326},[281],{"data":13585,"content":13586,"nodeType":71},{},[13587,13593],{"data":13588,"content":13589,"nodeType":294},{},[13590],{"data":13591,"marks":13592,"value":293,"nodeType":79},{},[],{"data":13594,"content":13595,"nodeType":84},{},[13596],{"data":13597,"marks":13598,"value":301,"nodeType":79},{},[],{"metadata":13600,"sys":13603,"fields":13608},{"tags":13601,"concepts":13602},[],[],{"space":13604,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13606,"publishedVersion":59,"revision":22,"locale":27},{"sys":13605},{"type":12,"linkType":13,"id":14},{"sys":13607},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13609},{"url":317,"details":13610,"fileName":323,"contentType":324},{"size":319,"image":13611},{"width":321,"height":322},{"sys":13613,"fields":13616},{"id":13614,"createdAt":13615},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":13617,"slug":13618,"articleIntro":13617,"category":13619},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[13620],{"metadata":13621,"sys":13624,"fields":13631},{"tags":13622,"concepts":13623},[],[],{"space":13625,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13627,"publishedVersion":272,"revision":59,"contentType":13629,"locale":27},{"sys":13626},{"type":12,"linkType":13,"id":14},{"sys":13628},{"id":20,"type":12,"linkType":21},{"sys":13630},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13632,"metaTitle":282,"metaDescription":283,"mainTitle":13633,"subtitle":302,"heroImage":13648,"ctaButton":325,"ctaLink":326},[281],{"data":13634,"content":13635,"nodeType":71},{},[13636,13642],{"data":13637,"content":13638,"nodeType":294},{},[13639],{"data":13640,"marks":13641,"value":293,"nodeType":79},{},[],{"data":13643,"content":13644,"nodeType":84},{},[13645],{"data":13646,"marks":13647,"value":301,"nodeType":79},{},[],{"metadata":13649,"sys":13652,"fields":13657},{"tags":13650,"concepts":13651},[],[],{"space":13653,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13655,"publishedVersion":59,"revision":22,"locale":27},{"sys":13654},{"type":12,"linkType":13,"id":14},{"sys":13656},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13658},{"url":317,"details":13659,"fileName":323,"contentType":324},{"size":319,"image":13660},{"width":321,"height":322},{"sys":13662,"fields":13665},{"id":13663,"createdAt":13664},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":13666,"slug":13667,"articleIntro":13666,"category":13668},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[13669],{"metadata":13670,"sys":13673,"fields":13680},{"tags":13671,"concepts":13672},[],[],{"space":13674,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13676,"publishedVersion":272,"revision":59,"contentType":13678,"locale":27},{"sys":13675},{"type":12,"linkType":13,"id":14},{"sys":13677},{"id":20,"type":12,"linkType":21},{"sys":13679},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13681,"metaTitle":282,"metaDescription":283,"mainTitle":13682,"subtitle":302,"heroImage":13697,"ctaButton":325,"ctaLink":326},[281],{"data":13683,"content":13684,"nodeType":71},{},[13685,13691],{"data":13686,"content":13687,"nodeType":294},{},[13688],{"data":13689,"marks":13690,"value":293,"nodeType":79},{},[],{"data":13692,"content":13693,"nodeType":84},{},[13694],{"data":13695,"marks":13696,"value":301,"nodeType":79},{},[],{"metadata":13698,"sys":13701,"fields":13706},{"tags":13699,"concepts":13700},[],[],{"space":13702,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13704,"publishedVersion":59,"revision":22,"locale":27},{"sys":13703},{"type":12,"linkType":13,"id":14},{"sys":13705},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13707},{"url":317,"details":13708,"fileName":323,"contentType":324},{"size":319,"image":13709},{"width":321,"height":322},{"sys":13711,"fields":13714},{"id":13712,"createdAt":13713},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":13715,"slug":13716,"articleIntro":13715,"category":13717},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[13718],{"metadata":13719,"sys":13722,"fields":13729},{"tags":13720,"concepts":13721},[],[],{"space":13723,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13725,"publishedVersion":272,"revision":59,"contentType":13727,"locale":27},{"sys":13724},{"type":12,"linkType":13,"id":14},{"sys":13726},{"id":20,"type":12,"linkType":21},{"sys":13728},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13730,"metaTitle":282,"metaDescription":283,"mainTitle":13731,"subtitle":302,"heroImage":13746,"ctaButton":325,"ctaLink":326},[281],{"data":13732,"content":13733,"nodeType":71},{},[13734,13740],{"data":13735,"content":13736,"nodeType":294},{},[13737],{"data":13738,"marks":13739,"value":293,"nodeType":79},{},[],{"data":13741,"content":13742,"nodeType":84},{},[13743],{"data":13744,"marks":13745,"value":301,"nodeType":79},{},[],{"metadata":13747,"sys":13750,"fields":13755},{"tags":13748,"concepts":13749},[],[],{"space":13751,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13753,"publishedVersion":59,"revision":22,"locale":27},{"sys":13752},{"type":12,"linkType":13,"id":14},{"sys":13754},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13756},{"url":317,"details":13757,"fileName":323,"contentType":324},{"size":319,"image":13758},{"width":321,"height":322},{"sys":13760,"fields":13763},{"id":13761,"createdAt":13762},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":13764,"slug":13765,"articleIntro":13764,"category":13766},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[13767],{"metadata":13768,"sys":13771,"fields":13778},{"tags":13769,"concepts":13770},[],[],{"space":13772,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13774,"publishedVersion":272,"revision":59,"contentType":13776,"locale":27},{"sys":13773},{"type":12,"linkType":13,"id":14},{"sys":13775},{"id":20,"type":12,"linkType":21},{"sys":13777},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13779,"metaTitle":282,"metaDescription":283,"mainTitle":13780,"subtitle":302,"heroImage":13795,"ctaButton":325,"ctaLink":326},[281],{"data":13781,"content":13782,"nodeType":71},{},[13783,13789],{"data":13784,"content":13785,"nodeType":294},{},[13786],{"data":13787,"marks":13788,"value":293,"nodeType":79},{},[],{"data":13790,"content":13791,"nodeType":84},{},[13792],{"data":13793,"marks":13794,"value":301,"nodeType":79},{},[],{"metadata":13796,"sys":13799,"fields":13804},{"tags":13797,"concepts":13798},[],[],{"space":13800,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13802,"publishedVersion":59,"revision":22,"locale":27},{"sys":13801},{"type":12,"linkType":13,"id":14},{"sys":13803},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13805},{"url":317,"details":13806,"fileName":323,"contentType":324},{"size":319,"image":13807},{"width":321,"height":322},{"sys":13809,"fields":13812},{"id":13810,"createdAt":13811},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":13813,"slug":13814,"articleIntro":13813,"category":13815},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[13816],{"metadata":13817,"sys":13820,"fields":13827},{"tags":13818,"concepts":13819},[],[],{"space":13821,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13823,"publishedVersion":272,"revision":59,"contentType":13825,"locale":27},{"sys":13822},{"type":12,"linkType":13,"id":14},{"sys":13824},{"id":20,"type":12,"linkType":21},{"sys":13826},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13828,"metaTitle":282,"metaDescription":283,"mainTitle":13829,"subtitle":302,"heroImage":13844,"ctaButton":325,"ctaLink":326},[281],{"data":13830,"content":13831,"nodeType":71},{},[13832,13838],{"data":13833,"content":13834,"nodeType":294},{},[13835],{"data":13836,"marks":13837,"value":293,"nodeType":79},{},[],{"data":13839,"content":13840,"nodeType":84},{},[13841],{"data":13842,"marks":13843,"value":301,"nodeType":79},{},[],{"metadata":13845,"sys":13848,"fields":13853},{"tags":13846,"concepts":13847},[],[],{"space":13849,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13851,"publishedVersion":59,"revision":22,"locale":27},{"sys":13850},{"type":12,"linkType":13,"id":14},{"sys":13852},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13854},{"url":317,"details":13855,"fileName":323,"contentType":324},{"size":319,"image":13856},{"width":321,"height":322},{"sys":13858,"fields":13861},{"id":13859,"createdAt":13860},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":13862,"slug":13863,"articleIntro":13862,"category":13864},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[13865],{"metadata":13866,"sys":13869,"fields":13876},{"tags":13867,"concepts":13868},[],[],{"space":13870,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13872,"publishedVersion":272,"revision":59,"contentType":13874,"locale":27},{"sys":13871},{"type":12,"linkType":13,"id":14},{"sys":13873},{"id":20,"type":12,"linkType":21},{"sys":13875},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13877,"metaTitle":282,"metaDescription":283,"mainTitle":13878,"subtitle":302,"heroImage":13893,"ctaButton":325,"ctaLink":326},[281],{"data":13879,"content":13880,"nodeType":71},{},[13881,13887],{"data":13882,"content":13883,"nodeType":294},{},[13884],{"data":13885,"marks":13886,"value":293,"nodeType":79},{},[],{"data":13888,"content":13889,"nodeType":84},{},[13890],{"data":13891,"marks":13892,"value":301,"nodeType":79},{},[],{"metadata":13894,"sys":13897,"fields":13902},{"tags":13895,"concepts":13896},[],[],{"space":13898,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13900,"publishedVersion":59,"revision":22,"locale":27},{"sys":13899},{"type":12,"linkType":13,"id":14},{"sys":13901},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13903},{"url":317,"details":13904,"fileName":323,"contentType":324},{"size":319,"image":13905},{"width":321,"height":322},{"sys":13907,"fields":13910},{"id":13908,"createdAt":13909},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":13911,"slug":13912,"articleIntro":13911,"category":13913},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[13914],{"metadata":13915,"sys":13918,"fields":13925},{"tags":13916,"concepts":13917},[],[],{"space":13919,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13921,"publishedVersion":272,"revision":59,"contentType":13923,"locale":27},{"sys":13920},{"type":12,"linkType":13,"id":14},{"sys":13922},{"id":20,"type":12,"linkType":21},{"sys":13924},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13926,"metaTitle":282,"metaDescription":283,"mainTitle":13927,"subtitle":302,"heroImage":13942,"ctaButton":325,"ctaLink":326},[281],{"data":13928,"content":13929,"nodeType":71},{},[13930,13936],{"data":13931,"content":13932,"nodeType":294},{},[13933],{"data":13934,"marks":13935,"value":293,"nodeType":79},{},[],{"data":13937,"content":13938,"nodeType":84},{},[13939],{"data":13940,"marks":13941,"value":301,"nodeType":79},{},[],{"metadata":13943,"sys":13946,"fields":13951},{"tags":13944,"concepts":13945},[],[],{"space":13947,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13949,"publishedVersion":59,"revision":22,"locale":27},{"sys":13948},{"type":12,"linkType":13,"id":14},{"sys":13950},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":13952},{"url":317,"details":13953,"fileName":323,"contentType":324},{"size":319,"image":13954},{"width":321,"height":322},{"sys":13956,"fields":13959},{"id":13957,"createdAt":13958},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":13960,"slug":13961,"articleIntro":13962,"category":13963},"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.",[13964],{"metadata":13965,"sys":13968,"fields":13975},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":13971,"publishedVersion":272,"revision":59,"contentType":13973,"locale":27},{"sys":13970},{"type":12,"linkType":13,"id":14},{"sys":13972},{"id":20,"type":12,"linkType":21},{"sys":13974},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":13976,"metaTitle":282,"metaDescription":283,"mainTitle":13977,"subtitle":302,"heroImage":13992,"ctaButton":325,"ctaLink":326},[281],{"data":13978,"content":13979,"nodeType":71},{},[13980,13986],{"data":13981,"content":13982,"nodeType":294},{},[13983],{"data":13984,"marks":13985,"value":293,"nodeType":79},{},[],{"data":13987,"content":13988,"nodeType":84},{},[13989],{"data":13990,"marks":13991,"value":301,"nodeType":79},{},[],{"metadata":13993,"sys":13996,"fields":14001},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":13999,"publishedVersion":59,"revision":22,"locale":27},{"sys":13998},{"type":12,"linkType":13,"id":14},{"sys":14000},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14002},{"url":317,"details":14003,"fileName":323,"contentType":324},{"size":319,"image":14004},{"width":321,"height":322},{"sys":14006,"fields":14009},{"id":14007,"createdAt":14008},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14010,"slug":14011,"articleIntro":14010,"category":14012},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14013],{"metadata":14014,"sys":14017,"fields":14024},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14020,"publishedVersion":272,"revision":59,"contentType":14022,"locale":27},{"sys":14019},{"type":12,"linkType":13,"id":14},{"sys":14021},{"id":20,"type":12,"linkType":21},{"sys":14023},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14025,"metaTitle":282,"metaDescription":283,"mainTitle":14026,"subtitle":302,"heroImage":14041,"ctaButton":325,"ctaLink":326},[281],{"data":14027,"content":14028,"nodeType":71},{},[14029,14035],{"data":14030,"content":14031,"nodeType":294},{},[14032],{"data":14033,"marks":14034,"value":293,"nodeType":79},{},[],{"data":14036,"content":14037,"nodeType":84},{},[14038],{"data":14039,"marks":14040,"value":301,"nodeType":79},{},[],{"metadata":14042,"sys":14045,"fields":14050},{"tags":14043,"concepts":14044},[],[],{"space":14046,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14048,"publishedVersion":59,"revision":22,"locale":27},{"sys":14047},{"type":12,"linkType":13,"id":14},{"sys":14049},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14051},{"url":317,"details":14052,"fileName":323,"contentType":324},{"size":319,"image":14053},{"width":321,"height":322},{"sys":14055,"fields":14058},{"id":14056,"createdAt":14057},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":14059,"slug":14060,"articleIntro":14061,"category":14062},"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.",[14063],{"metadata":14064,"sys":14067,"fields":14074},{"tags":14065,"concepts":14066},[],[],{"space":14068,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14070,"publishedVersion":272,"revision":59,"contentType":14072,"locale":27},{"sys":14069},{"type":12,"linkType":13,"id":14},{"sys":14071},{"id":20,"type":12,"linkType":21},{"sys":14073},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14075,"metaTitle":282,"metaDescription":283,"mainTitle":14076,"subtitle":302,"heroImage":14091,"ctaButton":325,"ctaLink":326},[281],{"data":14077,"content":14078,"nodeType":71},{},[14079,14085],{"data":14080,"content":14081,"nodeType":294},{},[14082],{"data":14083,"marks":14084,"value":293,"nodeType":79},{},[],{"data":14086,"content":14087,"nodeType":84},{},[14088],{"data":14089,"marks":14090,"value":301,"nodeType":79},{},[],{"metadata":14092,"sys":14095,"fields":14100},{"tags":14093,"concepts":14094},[],[],{"space":14096,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14098,"publishedVersion":59,"revision":22,"locale":27},{"sys":14097},{"type":12,"linkType":13,"id":14},{"sys":14099},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14101},{"url":317,"details":14102,"fileName":323,"contentType":324},{"size":319,"image":14103},{"width":321,"height":322},{"sys":14105,"fields":14108},{"id":14106,"createdAt":14107},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":14109,"slug":14110,"articleIntro":14109,"category":14111},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[14112],{"metadata":14113,"sys":14116,"fields":14123},{"tags":14114,"concepts":14115},[],[],{"space":14117,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14119,"publishedVersion":272,"revision":59,"contentType":14121,"locale":27},{"sys":14118},{"type":12,"linkType":13,"id":14},{"sys":14120},{"id":20,"type":12,"linkType":21},{"sys":14122},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14124,"metaTitle":282,"metaDescription":283,"mainTitle":14125,"subtitle":302,"heroImage":14140,"ctaButton":325,"ctaLink":326},[281],{"data":14126,"content":14127,"nodeType":71},{},[14128,14134],{"data":14129,"content":14130,"nodeType":294},{},[14131],{"data":14132,"marks":14133,"value":293,"nodeType":79},{},[],{"data":14135,"content":14136,"nodeType":84},{},[14137],{"data":14138,"marks":14139,"value":301,"nodeType":79},{},[],{"metadata":14141,"sys":14144,"fields":14149},{"tags":14142,"concepts":14143},[],[],{"space":14145,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14147,"publishedVersion":59,"revision":22,"locale":27},{"sys":14146},{"type":12,"linkType":13,"id":14},{"sys":14148},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14150},{"url":317,"details":14151,"fileName":323,"contentType":324},{"size":319,"image":14152},{"width":321,"height":322},{"sys":14154,"fields":14157},{"id":14155,"createdAt":14156},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":14158,"slug":14159,"articleIntro":14158,"category":14160},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[14161],{"metadata":14162,"sys":14165,"fields":14172},{"tags":14163,"concepts":14164},[],[],{"space":14166,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14168,"publishedVersion":272,"revision":59,"contentType":14170,"locale":27},{"sys":14167},{"type":12,"linkType":13,"id":14},{"sys":14169},{"id":20,"type":12,"linkType":21},{"sys":14171},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14173,"metaTitle":282,"metaDescription":283,"mainTitle":14174,"subtitle":302,"heroImage":14189,"ctaButton":325,"ctaLink":326},[281],{"data":14175,"content":14176,"nodeType":71},{},[14177,14183],{"data":14178,"content":14179,"nodeType":294},{},[14180],{"data":14181,"marks":14182,"value":293,"nodeType":79},{},[],{"data":14184,"content":14185,"nodeType":84},{},[14186],{"data":14187,"marks":14188,"value":301,"nodeType":79},{},[],{"metadata":14190,"sys":14193,"fields":14198},{"tags":14191,"concepts":14192},[],[],{"space":14194,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14196,"publishedVersion":59,"revision":22,"locale":27},{"sys":14195},{"type":12,"linkType":13,"id":14},{"sys":14197},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14199},{"url":317,"details":14200,"fileName":323,"contentType":324},{"size":319,"image":14201},{"width":321,"height":322},{"sys":14203,"fields":14206},{"id":14204,"createdAt":14205},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":14207,"slug":14208,"articleIntro":14207,"category":14209},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[14210],{"metadata":14211,"sys":14214,"fields":14221},{"tags":14212,"concepts":14213},[],[],{"space":14215,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14217,"publishedVersion":272,"revision":59,"contentType":14219,"locale":27},{"sys":14216},{"type":12,"linkType":13,"id":14},{"sys":14218},{"id":20,"type":12,"linkType":21},{"sys":14220},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14222,"metaTitle":282,"metaDescription":283,"mainTitle":14223,"subtitle":302,"heroImage":14238,"ctaButton":325,"ctaLink":326},[281],{"data":14224,"content":14225,"nodeType":71},{},[14226,14232],{"data":14227,"content":14228,"nodeType":294},{},[14229],{"data":14230,"marks":14231,"value":293,"nodeType":79},{},[],{"data":14233,"content":14234,"nodeType":84},{},[14235],{"data":14236,"marks":14237,"value":301,"nodeType":79},{},[],{"metadata":14239,"sys":14242,"fields":14247},{"tags":14240,"concepts":14241},[],[],{"space":14243,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14245,"publishedVersion":59,"revision":22,"locale":27},{"sys":14244},{"type":12,"linkType":13,"id":14},{"sys":14246},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14248},{"url":317,"details":14249,"fileName":323,"contentType":324},{"size":319,"image":14250},{"width":321,"height":322},{"sys":14252,"fields":14255},{"id":14253,"createdAt":14254},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":14256,"slug":14257,"articleIntro":-1,"category":14258},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[14259],{"metadata":14260,"sys":14263,"fields":14270},{"tags":14261,"concepts":14262},[],[],{"space":14264,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14266,"publishedVersion":272,"revision":59,"contentType":14268,"locale":27},{"sys":14265},{"type":12,"linkType":13,"id":14},{"sys":14267},{"id":20,"type":12,"linkType":21},{"sys":14269},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14271,"metaTitle":282,"metaDescription":283,"mainTitle":14272,"subtitle":302,"heroImage":14287,"ctaButton":325,"ctaLink":326},[281],{"data":14273,"content":14274,"nodeType":71},{},[14275,14281],{"data":14276,"content":14277,"nodeType":294},{},[14278],{"data":14279,"marks":14280,"value":293,"nodeType":79},{},[],{"data":14282,"content":14283,"nodeType":84},{},[14284],{"data":14285,"marks":14286,"value":301,"nodeType":79},{},[],{"metadata":14288,"sys":14291,"fields":14296},{"tags":14289,"concepts":14290},[],[],{"space":14292,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14294,"publishedVersion":59,"revision":22,"locale":27},{"sys":14293},{"type":12,"linkType":13,"id":14},{"sys":14295},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14297},{"url":317,"details":14298,"fileName":323,"contentType":324},{"size":319,"image":14299},{"width":321,"height":322},{"sys":14301,"fields":14304},{"id":14302,"createdAt":14303},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":14305,"slug":14306,"articleIntro":14305,"category":14307},"Compte 451 - Groupe","compte-451-groupe",[14308],{"metadata":14309,"sys":14312,"fields":14319},{"tags":14310,"concepts":14311},[],[],{"space":14313,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14315,"publishedVersion":272,"revision":59,"contentType":14317,"locale":27},{"sys":14314},{"type":12,"linkType":13,"id":14},{"sys":14316},{"id":20,"type":12,"linkType":21},{"sys":14318},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14320,"metaTitle":282,"metaDescription":283,"mainTitle":14321,"subtitle":302,"heroImage":14336,"ctaButton":325,"ctaLink":326},[281],{"data":14322,"content":14323,"nodeType":71},{},[14324,14330],{"data":14325,"content":14326,"nodeType":294},{},[14327],{"data":14328,"marks":14329,"value":293,"nodeType":79},{},[],{"data":14331,"content":14332,"nodeType":84},{},[14333],{"data":14334,"marks":14335,"value":301,"nodeType":79},{},[],{"metadata":14337,"sys":14340,"fields":14345},{"tags":14338,"concepts":14339},[],[],{"space":14341,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14343,"publishedVersion":59,"revision":22,"locale":27},{"sys":14342},{"type":12,"linkType":13,"id":14},{"sys":14344},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14346},{"url":317,"details":14347,"fileName":323,"contentType":324},{"size":319,"image":14348},{"width":321,"height":322},{"sys":14350,"fields":14353},{"id":14351,"createdAt":14352},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":14354,"slug":14355,"articleIntro":14354,"category":14356},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[14357],{"metadata":14358,"sys":14361,"fields":14368},{"tags":14359,"concepts":14360},[],[],{"space":14362,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14364,"publishedVersion":272,"revision":59,"contentType":14366,"locale":27},{"sys":14363},{"type":12,"linkType":13,"id":14},{"sys":14365},{"id":20,"type":12,"linkType":21},{"sys":14367},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14369,"metaTitle":282,"metaDescription":283,"mainTitle":14370,"subtitle":302,"heroImage":14385,"ctaButton":325,"ctaLink":326},[281],{"data":14371,"content":14372,"nodeType":71},{},[14373,14379],{"data":14374,"content":14375,"nodeType":294},{},[14376],{"data":14377,"marks":14378,"value":293,"nodeType":79},{},[],{"data":14380,"content":14381,"nodeType":84},{},[14382],{"data":14383,"marks":14384,"value":301,"nodeType":79},{},[],{"metadata":14386,"sys":14389,"fields":14394},{"tags":14387,"concepts":14388},[],[],{"space":14390,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14392,"publishedVersion":59,"revision":22,"locale":27},{"sys":14391},{"type":12,"linkType":13,"id":14},{"sys":14393},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14395},{"url":317,"details":14396,"fileName":323,"contentType":324},{"size":319,"image":14397},{"width":321,"height":322},{"sys":14399,"fields":14402},{"id":14400,"createdAt":14401},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":14403,"slug":14404,"articleIntro":14403,"category":14405},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[14406],{"metadata":14407,"sys":14410,"fields":14417},{"tags":14408,"concepts":14409},[],[],{"space":14411,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14413,"publishedVersion":272,"revision":59,"contentType":14415,"locale":27},{"sys":14412},{"type":12,"linkType":13,"id":14},{"sys":14414},{"id":20,"type":12,"linkType":21},{"sys":14416},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14418,"metaTitle":282,"metaDescription":283,"mainTitle":14419,"subtitle":302,"heroImage":14434,"ctaButton":325,"ctaLink":326},[281],{"data":14420,"content":14421,"nodeType":71},{},[14422,14428],{"data":14423,"content":14424,"nodeType":294},{},[14425],{"data":14426,"marks":14427,"value":293,"nodeType":79},{},[],{"data":14429,"content":14430,"nodeType":84},{},[14431],{"data":14432,"marks":14433,"value":301,"nodeType":79},{},[],{"metadata":14435,"sys":14438,"fields":14443},{"tags":14436,"concepts":14437},[],[],{"space":14439,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14441,"publishedVersion":59,"revision":22,"locale":27},{"sys":14440},{"type":12,"linkType":13,"id":14},{"sys":14442},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14444},{"url":317,"details":14445,"fileName":323,"contentType":324},{"size":319,"image":14446},{"width":321,"height":322},{"sys":14448,"fields":14451},{"id":14449,"createdAt":14450},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":14452,"slug":14453,"articleIntro":14452,"category":14454},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[14455],{"metadata":14456,"sys":14459,"fields":14466},{"tags":14457,"concepts":14458},[],[],{"space":14460,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14462,"publishedVersion":272,"revision":59,"contentType":14464,"locale":27},{"sys":14461},{"type":12,"linkType":13,"id":14},{"sys":14463},{"id":20,"type":12,"linkType":21},{"sys":14465},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14467,"metaTitle":282,"metaDescription":283,"mainTitle":14468,"subtitle":302,"heroImage":14483,"ctaButton":325,"ctaLink":326},[281],{"data":14469,"content":14470,"nodeType":71},{},[14471,14477],{"data":14472,"content":14473,"nodeType":294},{},[14474],{"data":14475,"marks":14476,"value":293,"nodeType":79},{},[],{"data":14478,"content":14479,"nodeType":84},{},[14480],{"data":14481,"marks":14482,"value":301,"nodeType":79},{},[],{"metadata":14484,"sys":14487,"fields":14492},{"tags":14485,"concepts":14486},[],[],{"space":14488,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14490,"publishedVersion":59,"revision":22,"locale":27},{"sys":14489},{"type":12,"linkType":13,"id":14},{"sys":14491},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14493},{"url":317,"details":14494,"fileName":323,"contentType":324},{"size":319,"image":14495},{"width":321,"height":322},{"sys":14497,"fields":14500},{"id":14498,"createdAt":14499},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":14501,"slug":14502,"articleIntro":14501,"category":14503},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[14504],{"metadata":14505,"sys":14508,"fields":14515},{"tags":14506,"concepts":14507},[],[],{"space":14509,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14511,"publishedVersion":272,"revision":59,"contentType":14513,"locale":27},{"sys":14510},{"type":12,"linkType":13,"id":14},{"sys":14512},{"id":20,"type":12,"linkType":21},{"sys":14514},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14516,"metaTitle":282,"metaDescription":283,"mainTitle":14517,"subtitle":302,"heroImage":14532,"ctaButton":325,"ctaLink":326},[281],{"data":14518,"content":14519,"nodeType":71},{},[14520,14526],{"data":14521,"content":14522,"nodeType":294},{},[14523],{"data":14524,"marks":14525,"value":293,"nodeType":79},{},[],{"data":14527,"content":14528,"nodeType":84},{},[14529],{"data":14530,"marks":14531,"value":301,"nodeType":79},{},[],{"metadata":14533,"sys":14536,"fields":14541},{"tags":14534,"concepts":14535},[],[],{"space":14537,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14539,"publishedVersion":59,"revision":22,"locale":27},{"sys":14538},{"type":12,"linkType":13,"id":14},{"sys":14540},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14542},{"url":317,"details":14543,"fileName":323,"contentType":324},{"size":319,"image":14544},{"width":321,"height":322},{"sys":14546,"fields":14549},{"id":14547,"createdAt":14548},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":14550,"slug":14551,"articleIntro":14550,"category":14552},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[14553],{"metadata":14554,"sys":14557,"fields":14564},{"tags":14555,"concepts":14556},[],[],{"space":14558,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14560,"publishedVersion":272,"revision":59,"contentType":14562,"locale":27},{"sys":14559},{"type":12,"linkType":13,"id":14},{"sys":14561},{"id":20,"type":12,"linkType":21},{"sys":14563},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14565,"metaTitle":282,"metaDescription":283,"mainTitle":14566,"subtitle":302,"heroImage":14581,"ctaButton":325,"ctaLink":326},[281],{"data":14567,"content":14568,"nodeType":71},{},[14569,14575],{"data":14570,"content":14571,"nodeType":294},{},[14572],{"data":14573,"marks":14574,"value":293,"nodeType":79},{},[],{"data":14576,"content":14577,"nodeType":84},{},[14578],{"data":14579,"marks":14580,"value":301,"nodeType":79},{},[],{"metadata":14582,"sys":14585,"fields":14590},{"tags":14583,"concepts":14584},[],[],{"space":14586,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14588,"publishedVersion":59,"revision":22,"locale":27},{"sys":14587},{"type":12,"linkType":13,"id":14},{"sys":14589},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14591},{"url":317,"details":14592,"fileName":323,"contentType":324},{"size":319,"image":14593},{"width":321,"height":322},{"sys":14595,"fields":14598},{"id":14596,"createdAt":14597},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":14599,"slug":14600,"articleIntro":14599,"category":14601},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[14602],{"metadata":14603,"sys":14606,"fields":14613},{"tags":14604,"concepts":14605},[],[],{"space":14607,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14609,"publishedVersion":272,"revision":59,"contentType":14611,"locale":27},{"sys":14608},{"type":12,"linkType":13,"id":14},{"sys":14610},{"id":20,"type":12,"linkType":21},{"sys":14612},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14614,"metaTitle":282,"metaDescription":283,"mainTitle":14615,"subtitle":302,"heroImage":14630,"ctaButton":325,"ctaLink":326},[281],{"data":14616,"content":14617,"nodeType":71},{},[14618,14624],{"data":14619,"content":14620,"nodeType":294},{},[14621],{"data":14622,"marks":14623,"value":293,"nodeType":79},{},[],{"data":14625,"content":14626,"nodeType":84},{},[14627],{"data":14628,"marks":14629,"value":301,"nodeType":79},{},[],{"metadata":14631,"sys":14634,"fields":14639},{"tags":14632,"concepts":14633},[],[],{"space":14635,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14637,"publishedVersion":59,"revision":22,"locale":27},{"sys":14636},{"type":12,"linkType":13,"id":14},{"sys":14638},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14640},{"url":317,"details":14641,"fileName":323,"contentType":324},{"size":319,"image":14642},{"width":321,"height":322},{"sys":14644,"fields":14647},{"id":14645,"createdAt":14646},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":14648,"slug":14649,"articleIntro":14648,"category":14650},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[14651],{"metadata":14652,"sys":14655,"fields":14662},{"tags":14653,"concepts":14654},[],[],{"space":14656,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14658,"publishedVersion":272,"revision":59,"contentType":14660,"locale":27},{"sys":14657},{"type":12,"linkType":13,"id":14},{"sys":14659},{"id":20,"type":12,"linkType":21},{"sys":14661},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14663,"metaTitle":282,"metaDescription":283,"mainTitle":14664,"subtitle":302,"heroImage":14679,"ctaButton":325,"ctaLink":326},[281],{"data":14665,"content":14666,"nodeType":71},{},[14667,14673],{"data":14668,"content":14669,"nodeType":294},{},[14670],{"data":14671,"marks":14672,"value":293,"nodeType":79},{},[],{"data":14674,"content":14675,"nodeType":84},{},[14676],{"data":14677,"marks":14678,"value":301,"nodeType":79},{},[],{"metadata":14680,"sys":14683,"fields":14688},{"tags":14681,"concepts":14682},[],[],{"space":14684,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14686,"publishedVersion":59,"revision":22,"locale":27},{"sys":14685},{"type":12,"linkType":13,"id":14},{"sys":14687},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14689},{"url":317,"details":14690,"fileName":323,"contentType":324},{"size":319,"image":14691},{"width":321,"height":322},{"sys":14693,"fields":14696},{"id":14694,"createdAt":14695},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":14697,"slug":14698,"articleIntro":14697,"category":14699},"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",[14700],{"metadata":14701,"sys":14704,"fields":14711},{"tags":14702,"concepts":14703},[],[],{"space":14705,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14707,"publishedVersion":272,"revision":59,"contentType":14709,"locale":27},{"sys":14706},{"type":12,"linkType":13,"id":14},{"sys":14708},{"id":20,"type":12,"linkType":21},{"sys":14710},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14712,"metaTitle":282,"metaDescription":283,"mainTitle":14713,"subtitle":302,"heroImage":14728,"ctaButton":325,"ctaLink":326},[281],{"data":14714,"content":14715,"nodeType":71},{},[14716,14722],{"data":14717,"content":14718,"nodeType":294},{},[14719],{"data":14720,"marks":14721,"value":293,"nodeType":79},{},[],{"data":14723,"content":14724,"nodeType":84},{},[14725],{"data":14726,"marks":14727,"value":301,"nodeType":79},{},[],{"metadata":14729,"sys":14732,"fields":14737},{"tags":14730,"concepts":14731},[],[],{"space":14733,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14735,"publishedVersion":59,"revision":22,"locale":27},{"sys":14734},{"type":12,"linkType":13,"id":14},{"sys":14736},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14738},{"url":317,"details":14739,"fileName":323,"contentType":324},{"size":319,"image":14740},{"width":321,"height":322},{"sys":14742,"fields":14745},{"id":14743,"createdAt":14744},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":14746,"slug":14747,"articleIntro":14746,"category":14748},"Compte 101 - Capital","compte-101-capital",[14749],{"metadata":14750,"sys":14753,"fields":14760},{"tags":14751,"concepts":14752},[],[],{"space":14754,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14756,"publishedVersion":272,"revision":59,"contentType":14758,"locale":27},{"sys":14755},{"type":12,"linkType":13,"id":14},{"sys":14757},{"id":20,"type":12,"linkType":21},{"sys":14759},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14761,"metaTitle":282,"metaDescription":283,"mainTitle":14762,"subtitle":302,"heroImage":14777,"ctaButton":325,"ctaLink":326},[281],{"data":14763,"content":14764,"nodeType":71},{},[14765,14771],{"data":14766,"content":14767,"nodeType":294},{},[14768],{"data":14769,"marks":14770,"value":293,"nodeType":79},{},[],{"data":14772,"content":14773,"nodeType":84},{},[14774],{"data":14775,"marks":14776,"value":301,"nodeType":79},{},[],{"metadata":14778,"sys":14781,"fields":14786},{"tags":14779,"concepts":14780},[],[],{"space":14782,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14784,"publishedVersion":59,"revision":22,"locale":27},{"sys":14783},{"type":12,"linkType":13,"id":14},{"sys":14785},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14787},{"url":317,"details":14788,"fileName":323,"contentType":324},{"size":319,"image":14789},{"width":321,"height":322},{"sys":14791,"fields":14794},{"id":14792,"createdAt":14793},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":14795,"slug":14796,"articleIntro":-1,"category":14797},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[14798],{"metadata":14799,"sys":14802,"fields":14809},{"tags":14800,"concepts":14801},[],[],{"space":14803,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14805,"publishedVersion":272,"revision":59,"contentType":14807,"locale":27},{"sys":14804},{"type":12,"linkType":13,"id":14},{"sys":14806},{"id":20,"type":12,"linkType":21},{"sys":14808},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14810,"metaTitle":282,"metaDescription":283,"mainTitle":14811,"subtitle":302,"heroImage":14826,"ctaButton":325,"ctaLink":326},[281],{"data":14812,"content":14813,"nodeType":71},{},[14814,14820],{"data":14815,"content":14816,"nodeType":294},{},[14817],{"data":14818,"marks":14819,"value":293,"nodeType":79},{},[],{"data":14821,"content":14822,"nodeType":84},{},[14823],{"data":14824,"marks":14825,"value":301,"nodeType":79},{},[],{"metadata":14827,"sys":14830,"fields":14835},{"tags":14828,"concepts":14829},[],[],{"space":14831,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14833,"publishedVersion":59,"revision":22,"locale":27},{"sys":14832},{"type":12,"linkType":13,"id":14},{"sys":14834},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14836},{"url":317,"details":14837,"fileName":323,"contentType":324},{"size":319,"image":14838},{"width":321,"height":322},{"sys":14840,"fields":14843},{"id":14841,"createdAt":14842},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":14844,"slug":14845,"articleIntro":14844,"category":14846},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[14847],{"metadata":14848,"sys":14851,"fields":14858},{"tags":14849,"concepts":14850},[],[],{"space":14852,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14854,"publishedVersion":272,"revision":59,"contentType":14856,"locale":27},{"sys":14853},{"type":12,"linkType":13,"id":14},{"sys":14855},{"id":20,"type":12,"linkType":21},{"sys":14857},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14859,"metaTitle":282,"metaDescription":283,"mainTitle":14860,"subtitle":302,"heroImage":14875,"ctaButton":325,"ctaLink":326},[281],{"data":14861,"content":14862,"nodeType":71},{},[14863,14869],{"data":14864,"content":14865,"nodeType":294},{},[14866],{"data":14867,"marks":14868,"value":293,"nodeType":79},{},[],{"data":14870,"content":14871,"nodeType":84},{},[14872],{"data":14873,"marks":14874,"value":301,"nodeType":79},{},[],{"metadata":14876,"sys":14879,"fields":14884},{"tags":14877,"concepts":14878},[],[],{"space":14880,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14882,"publishedVersion":59,"revision":22,"locale":27},{"sys":14881},{"type":12,"linkType":13,"id":14},{"sys":14883},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14885},{"url":317,"details":14886,"fileName":323,"contentType":324},{"size":319,"image":14887},{"width":321,"height":322},{"sys":14889,"fields":14892},{"id":14890,"createdAt":14891},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14893,"slug":14894,"articleIntro":14893,"category":14895},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14896],{"metadata":14897,"sys":14900,"fields":14907},{"tags":14898,"concepts":14899},[],[],{"space":14901,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14903,"publishedVersion":272,"revision":59,"contentType":14905,"locale":27},{"sys":14902},{"type":12,"linkType":13,"id":14},{"sys":14904},{"id":20,"type":12,"linkType":21},{"sys":14906},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14908,"metaTitle":282,"metaDescription":283,"mainTitle":14909,"subtitle":302,"heroImage":14924,"ctaButton":325,"ctaLink":326},[281],{"data":14910,"content":14911,"nodeType":71},{},[14912,14918],{"data":14913,"content":14914,"nodeType":294},{},[14915],{"data":14916,"marks":14917,"value":293,"nodeType":79},{},[],{"data":14919,"content":14920,"nodeType":84},{},[14921],{"data":14922,"marks":14923,"value":301,"nodeType":79},{},[],{"metadata":14925,"sys":14928,"fields":14933},{"tags":14926,"concepts":14927},[],[],{"space":14929,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14931,"publishedVersion":59,"revision":22,"locale":27},{"sys":14930},{"type":12,"linkType":13,"id":14},{"sys":14932},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14934},{"url":317,"details":14935,"fileName":323,"contentType":324},{"size":319,"image":14936},{"width":321,"height":322},{"sys":14938,"fields":14941},{"id":14939,"createdAt":14940},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":14942,"slug":14943,"articleIntro":14942,"category":14944},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[14945],{"metadata":14946,"sys":14949,"fields":14956},{"tags":14947,"concepts":14948},[],[],{"space":14950,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":14952,"publishedVersion":272,"revision":59,"contentType":14954,"locale":27},{"sys":14951},{"type":12,"linkType":13,"id":14},{"sys":14953},{"id":20,"type":12,"linkType":21},{"sys":14955},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":14957,"metaTitle":282,"metaDescription":283,"mainTitle":14958,"subtitle":302,"heroImage":14973,"ctaButton":325,"ctaLink":326},[281],{"data":14959,"content":14960,"nodeType":71},{},[14961,14967],{"data":14962,"content":14963,"nodeType":294},{},[14964],{"data":14965,"marks":14966,"value":293,"nodeType":79},{},[],{"data":14968,"content":14969,"nodeType":84},{},[14970],{"data":14971,"marks":14972,"value":301,"nodeType":79},{},[],{"metadata":14974,"sys":14977,"fields":14982},{"tags":14975,"concepts":14976},[],[],{"space":14978,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":14980,"publishedVersion":59,"revision":22,"locale":27},{"sys":14979},{"type":12,"linkType":13,"id":14},{"sys":14981},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":14983},{"url":317,"details":14984,"fileName":323,"contentType":324},{"size":319,"image":14985},{"width":321,"height":322},{"sys":14987,"fields":14990},{"id":14988,"createdAt":14989},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":14991,"slug":14992,"articleIntro":-1,"category":14993},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[14994],{"metadata":14995,"sys":14998,"fields":15005},{"tags":14996,"concepts":14997},[],[],{"space":14999,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15001,"publishedVersion":272,"revision":59,"contentType":15003,"locale":27},{"sys":15000},{"type":12,"linkType":13,"id":14},{"sys":15002},{"id":20,"type":12,"linkType":21},{"sys":15004},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15006,"metaTitle":282,"metaDescription":283,"mainTitle":15007,"subtitle":302,"heroImage":15022,"ctaButton":325,"ctaLink":326},[281],{"data":15008,"content":15009,"nodeType":71},{},[15010,15016],{"data":15011,"content":15012,"nodeType":294},{},[15013],{"data":15014,"marks":15015,"value":293,"nodeType":79},{},[],{"data":15017,"content":15018,"nodeType":84},{},[15019],{"data":15020,"marks":15021,"value":301,"nodeType":79},{},[],{"metadata":15023,"sys":15026,"fields":15031},{"tags":15024,"concepts":15025},[],[],{"space":15027,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15029,"publishedVersion":59,"revision":22,"locale":27},{"sys":15028},{"type":12,"linkType":13,"id":14},{"sys":15030},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15032},{"url":317,"details":15033,"fileName":323,"contentType":324},{"size":319,"image":15034},{"width":321,"height":322},{"sys":15036,"fields":15039},{"id":15037,"createdAt":15038},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":15040,"slug":15041,"articleIntro":15040,"category":15042},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[15043],{"metadata":15044,"sys":15047,"fields":15054},{"tags":15045,"concepts":15046},[],[],{"space":15048,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15050,"publishedVersion":272,"revision":59,"contentType":15052,"locale":27},{"sys":15049},{"type":12,"linkType":13,"id":14},{"sys":15051},{"id":20,"type":12,"linkType":21},{"sys":15053},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15055,"metaTitle":282,"metaDescription":283,"mainTitle":15056,"subtitle":302,"heroImage":15071,"ctaButton":325,"ctaLink":326},[281],{"data":15057,"content":15058,"nodeType":71},{},[15059,15065],{"data":15060,"content":15061,"nodeType":294},{},[15062],{"data":15063,"marks":15064,"value":293,"nodeType":79},{},[],{"data":15066,"content":15067,"nodeType":84},{},[15068],{"data":15069,"marks":15070,"value":301,"nodeType":79},{},[],{"metadata":15072,"sys":15075,"fields":15080},{"tags":15073,"concepts":15074},[],[],{"space":15076,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15078,"publishedVersion":59,"revision":22,"locale":27},{"sys":15077},{"type":12,"linkType":13,"id":14},{"sys":15079},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15081},{"url":317,"details":15082,"fileName":323,"contentType":324},{"size":319,"image":15083},{"width":321,"height":322},{"sys":15085,"fields":15088},{"id":15086,"createdAt":15087},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":15089,"slug":15090,"articleIntro":15089,"category":15091},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[15092],{"metadata":15093,"sys":15096,"fields":15103},{"tags":15094,"concepts":15095},[],[],{"space":15097,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15099,"publishedVersion":272,"revision":59,"contentType":15101,"locale":27},{"sys":15098},{"type":12,"linkType":13,"id":14},{"sys":15100},{"id":20,"type":12,"linkType":21},{"sys":15102},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15104,"metaTitle":282,"metaDescription":283,"mainTitle":15105,"subtitle":302,"heroImage":15120,"ctaButton":325,"ctaLink":326},[281],{"data":15106,"content":15107,"nodeType":71},{},[15108,15114],{"data":15109,"content":15110,"nodeType":294},{},[15111],{"data":15112,"marks":15113,"value":293,"nodeType":79},{},[],{"data":15115,"content":15116,"nodeType":84},{},[15117],{"data":15118,"marks":15119,"value":301,"nodeType":79},{},[],{"metadata":15121,"sys":15124,"fields":15129},{"tags":15122,"concepts":15123},[],[],{"space":15125,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15127,"publishedVersion":59,"revision":22,"locale":27},{"sys":15126},{"type":12,"linkType":13,"id":14},{"sys":15128},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15130},{"url":317,"details":15131,"fileName":323,"contentType":324},{"size":319,"image":15132},{"width":321,"height":322},{"sys":15134,"fields":15137},{"id":15135,"createdAt":15136},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":15138,"slug":15139,"articleIntro":-1,"category":15140},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[15141],{"metadata":15142,"sys":15145,"fields":15152},{"tags":15143,"concepts":15144},[],[],{"space":15146,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15148,"publishedVersion":272,"revision":59,"contentType":15150,"locale":27},{"sys":15147},{"type":12,"linkType":13,"id":14},{"sys":15149},{"id":20,"type":12,"linkType":21},{"sys":15151},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15153,"metaTitle":282,"metaDescription":283,"mainTitle":15154,"subtitle":302,"heroImage":15169,"ctaButton":325,"ctaLink":326},[281],{"data":15155,"content":15156,"nodeType":71},{},[15157,15163],{"data":15158,"content":15159,"nodeType":294},{},[15160],{"data":15161,"marks":15162,"value":293,"nodeType":79},{},[],{"data":15164,"content":15165,"nodeType":84},{},[15166],{"data":15167,"marks":15168,"value":301,"nodeType":79},{},[],{"metadata":15170,"sys":15173,"fields":15178},{"tags":15171,"concepts":15172},[],[],{"space":15174,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15176,"publishedVersion":59,"revision":22,"locale":27},{"sys":15175},{"type":12,"linkType":13,"id":14},{"sys":15177},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15179},{"url":317,"details":15180,"fileName":323,"contentType":324},{"size":319,"image":15181},{"width":321,"height":322},{"sys":15183,"fields":15186},{"id":15184,"createdAt":15185},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":15187,"slug":15188,"articleIntro":15187,"category":15189},"472 - Comptes d'attente","compte-472-comptes-d-attente",[15190],{"metadata":15191,"sys":15194,"fields":15201},{"tags":15192,"concepts":15193},[],[],{"space":15195,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15197,"publishedVersion":272,"revision":59,"contentType":15199,"locale":27},{"sys":15196},{"type":12,"linkType":13,"id":14},{"sys":15198},{"id":20,"type":12,"linkType":21},{"sys":15200},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15202,"metaTitle":282,"metaDescription":283,"mainTitle":15203,"subtitle":302,"heroImage":15218,"ctaButton":325,"ctaLink":326},[281],{"data":15204,"content":15205,"nodeType":71},{},[15206,15212],{"data":15207,"content":15208,"nodeType":294},{},[15209],{"data":15210,"marks":15211,"value":293,"nodeType":79},{},[],{"data":15213,"content":15214,"nodeType":84},{},[15215],{"data":15216,"marks":15217,"value":301,"nodeType":79},{},[],{"metadata":15219,"sys":15222,"fields":15227},{"tags":15220,"concepts":15221},[],[],{"space":15223,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15225,"publishedVersion":59,"revision":22,"locale":27},{"sys":15224},{"type":12,"linkType":13,"id":14},{"sys":15226},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15228},{"url":317,"details":15229,"fileName":323,"contentType":324},{"size":319,"image":15230},{"width":321,"height":322},{"sys":15232,"fields":15235},{"id":15233,"createdAt":15234},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":15236,"slug":15237,"articleIntro":15236,"category":15238},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[15239],{"metadata":15240,"sys":15243,"fields":15250},{"tags":15241,"concepts":15242},[],[],{"space":15244,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15246,"publishedVersion":272,"revision":59,"contentType":15248,"locale":27},{"sys":15245},{"type":12,"linkType":13,"id":14},{"sys":15247},{"id":20,"type":12,"linkType":21},{"sys":15249},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15251,"metaTitle":282,"metaDescription":283,"mainTitle":15252,"subtitle":302,"heroImage":15267,"ctaButton":325,"ctaLink":326},[281],{"data":15253,"content":15254,"nodeType":71},{},[15255,15261],{"data":15256,"content":15257,"nodeType":294},{},[15258],{"data":15259,"marks":15260,"value":293,"nodeType":79},{},[],{"data":15262,"content":15263,"nodeType":84},{},[15264],{"data":15265,"marks":15266,"value":301,"nodeType":79},{},[],{"metadata":15268,"sys":15271,"fields":15276},{"tags":15269,"concepts":15270},[],[],{"space":15272,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15274,"publishedVersion":59,"revision":22,"locale":27},{"sys":15273},{"type":12,"linkType":13,"id":14},{"sys":15275},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15277},{"url":317,"details":15278,"fileName":323,"contentType":324},{"size":319,"image":15279},{"width":321,"height":322},{"sys":15281,"fields":15284},{"id":15282,"createdAt":15283},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":15285,"slug":15286,"articleIntro":15285,"category":15287},"4686 - Charges à payer","compte-4686-charges-a-payer",[15288],{"metadata":15289,"sys":15292,"fields":15299},{"tags":15290,"concepts":15291},[],[],{"space":15293,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15295,"publishedVersion":272,"revision":59,"contentType":15297,"locale":27},{"sys":15294},{"type":12,"linkType":13,"id":14},{"sys":15296},{"id":20,"type":12,"linkType":21},{"sys":15298},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15300,"metaTitle":282,"metaDescription":283,"mainTitle":15301,"subtitle":302,"heroImage":15316,"ctaButton":325,"ctaLink":326},[281],{"data":15302,"content":15303,"nodeType":71},{},[15304,15310],{"data":15305,"content":15306,"nodeType":294},{},[15307],{"data":15308,"marks":15309,"value":293,"nodeType":79},{},[],{"data":15311,"content":15312,"nodeType":84},{},[15313],{"data":15314,"marks":15315,"value":301,"nodeType":79},{},[],{"metadata":15317,"sys":15320,"fields":15325},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15323,"publishedVersion":59,"revision":22,"locale":27},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15326},{"url":317,"details":15327,"fileName":323,"contentType":324},{"size":319,"image":15328},{"width":321,"height":322},{"sys":15330,"fields":15333},{"id":15331,"createdAt":15332},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":15334,"slug":15335,"articleIntro":15334,"category":15336},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[15337],{"metadata":15338,"sys":15341,"fields":15348},{"tags":15339,"concepts":15340},[],[],{"space":15342,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15344,"publishedVersion":272,"revision":59,"contentType":15346,"locale":27},{"sys":15343},{"type":12,"linkType":13,"id":14},{"sys":15345},{"id":20,"type":12,"linkType":21},{"sys":15347},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15349,"metaTitle":282,"metaDescription":283,"mainTitle":15350,"subtitle":302,"heroImage":15365,"ctaButton":325,"ctaLink":326},[281],{"data":15351,"content":15352,"nodeType":71},{},[15353,15359],{"data":15354,"content":15355,"nodeType":294},{},[15356],{"data":15357,"marks":15358,"value":293,"nodeType":79},{},[],{"data":15360,"content":15361,"nodeType":84},{},[15362],{"data":15363,"marks":15364,"value":301,"nodeType":79},{},[],{"metadata":15366,"sys":15369,"fields":15374},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15372,"publishedVersion":59,"revision":22,"locale":27},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15375},{"url":317,"details":15376,"fileName":323,"contentType":324},{"size":319,"image":15377},{"width":321,"height":322},{"sys":15379,"fields":15382},{"id":15380,"createdAt":15381},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":15383,"slug":15384,"articleIntro":15383,"category":15385},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[15386],{"metadata":15387,"sys":15390,"fields":15397},{"tags":15388,"concepts":15389},[],[],{"space":15391,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15393,"publishedVersion":272,"revision":59,"contentType":15395,"locale":27},{"sys":15392},{"type":12,"linkType":13,"id":14},{"sys":15394},{"id":20,"type":12,"linkType":21},{"sys":15396},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15398,"metaTitle":282,"metaDescription":283,"mainTitle":15399,"subtitle":302,"heroImage":15414,"ctaButton":325,"ctaLink":326},[281],{"data":15400,"content":15401,"nodeType":71},{},[15402,15408],{"data":15403,"content":15404,"nodeType":294},{},[15405],{"data":15406,"marks":15407,"value":293,"nodeType":79},{},[],{"data":15409,"content":15410,"nodeType":84},{},[15411],{"data":15412,"marks":15413,"value":301,"nodeType":79},{},[],{"metadata":15415,"sys":15418,"fields":15423},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15421,"publishedVersion":59,"revision":22,"locale":27},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15424},{"url":317,"details":15425,"fileName":323,"contentType":324},{"size":319,"image":15426},{"width":321,"height":322},{"sys":15428,"fields":15431},{"id":15429,"createdAt":15430},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15432,"slug":15433,"articleIntro":15432,"category":15434},"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",[15435],{"metadata":15436,"sys":15439,"fields":15446},{"tags":15437,"concepts":15438},[],[],{"space":15440,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15442,"publishedVersion":272,"revision":59,"contentType":15444,"locale":27},{"sys":15441},{"type":12,"linkType":13,"id":14},{"sys":15443},{"id":20,"type":12,"linkType":21},{"sys":15445},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15447,"metaTitle":282,"metaDescription":283,"mainTitle":15448,"subtitle":302,"heroImage":15463,"ctaButton":325,"ctaLink":326},[281],{"data":15449,"content":15450,"nodeType":71},{},[15451,15457],{"data":15452,"content":15453,"nodeType":294},{},[15454],{"data":15455,"marks":15456,"value":293,"nodeType":79},{},[],{"data":15458,"content":15459,"nodeType":84},{},[15460],{"data":15461,"marks":15462,"value":301,"nodeType":79},{},[],{"metadata":15464,"sys":15467,"fields":15472},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15470,"publishedVersion":59,"revision":22,"locale":27},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15473},{"url":317,"details":15474,"fileName":323,"contentType":324},{"size":319,"image":15475},{"width":321,"height":322},{"sys":15477,"fields":15480},{"id":15478,"createdAt":15479},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":15481,"slug":15482,"articleIntro":15481,"category":15483},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[15484],{"metadata":15485,"sys":15488,"fields":15495},{"tags":15486,"concepts":15487},[],[],{"space":15489,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15491,"publishedVersion":272,"revision":59,"contentType":15493,"locale":27},{"sys":15490},{"type":12,"linkType":13,"id":14},{"sys":15492},{"id":20,"type":12,"linkType":21},{"sys":15494},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15496,"metaTitle":282,"metaDescription":283,"mainTitle":15497,"subtitle":302,"heroImage":15512,"ctaButton":325,"ctaLink":326},[281],{"data":15498,"content":15499,"nodeType":71},{},[15500,15506],{"data":15501,"content":15502,"nodeType":294},{},[15503],{"data":15504,"marks":15505,"value":293,"nodeType":79},{},[],{"data":15507,"content":15508,"nodeType":84},{},[15509],{"data":15510,"marks":15511,"value":301,"nodeType":79},{},[],{"metadata":15513,"sys":15516,"fields":15521},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15519,"publishedVersion":59,"revision":22,"locale":27},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15522},{"url":317,"details":15523,"fileName":323,"contentType":324},{"size":319,"image":15524},{"width":321,"height":322},{"sys":15526,"fields":15529},{"id":15527,"createdAt":15528},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":15530,"slug":15531,"articleIntro":15530,"category":15532},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[15533],{"metadata":15534,"sys":15537,"fields":15544},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15540,"publishedVersion":272,"revision":59,"contentType":15542,"locale":27},{"sys":15539},{"type":12,"linkType":13,"id":14},{"sys":15541},{"id":20,"type":12,"linkType":21},{"sys":15543},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15545,"metaTitle":282,"metaDescription":283,"mainTitle":15546,"subtitle":302,"heroImage":15561,"ctaButton":325,"ctaLink":326},[281],{"data":15547,"content":15548,"nodeType":71},{},[15549,15555],{"data":15550,"content":15551,"nodeType":294},{},[15552],{"data":15553,"marks":15554,"value":293,"nodeType":79},{},[],{"data":15556,"content":15557,"nodeType":84},{},[15558],{"data":15559,"marks":15560,"value":301,"nodeType":79},{},[],{"metadata":15562,"sys":15565,"fields":15570},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15568,"publishedVersion":59,"revision":22,"locale":27},{"sys":15567},{"type":12,"linkType":13,"id":14},{"sys":15569},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15571},{"url":317,"details":15572,"fileName":323,"contentType":324},{"size":319,"image":15573},{"width":321,"height":322},{"sys":15575,"fields":15578},{"id":15576,"createdAt":15577},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":15579,"slug":15580,"articleIntro":-1,"category":15581},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[15582],{"metadata":15583,"sys":15586,"fields":15593},{"tags":15584,"concepts":15585},[],[],{"space":15587,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15589,"publishedVersion":272,"revision":59,"contentType":15591,"locale":27},{"sys":15588},{"type":12,"linkType":13,"id":14},{"sys":15590},{"id":20,"type":12,"linkType":21},{"sys":15592},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15594,"metaTitle":282,"metaDescription":283,"mainTitle":15595,"subtitle":302,"heroImage":15610,"ctaButton":325,"ctaLink":326},[281],{"data":15596,"content":15597,"nodeType":71},{},[15598,15604],{"data":15599,"content":15600,"nodeType":294},{},[15601],{"data":15602,"marks":15603,"value":293,"nodeType":79},{},[],{"data":15605,"content":15606,"nodeType":84},{},[15607],{"data":15608,"marks":15609,"value":301,"nodeType":79},{},[],{"metadata":15611,"sys":15614,"fields":15619},{"tags":15612,"concepts":15613},[],[],{"space":15615,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15617,"publishedVersion":59,"revision":22,"locale":27},{"sys":15616},{"type":12,"linkType":13,"id":14},{"sys":15618},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15620},{"url":317,"details":15621,"fileName":323,"contentType":324},{"size":319,"image":15622},{"width":321,"height":322},{"sys":15624,"fields":15627},{"id":15625,"createdAt":15626},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":15628,"slug":15629,"articleIntro":15628,"category":15630},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[15631],{"metadata":15632,"sys":15635,"fields":15642},{"tags":15633,"concepts":15634},[],[],{"space":15636,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15638,"publishedVersion":272,"revision":59,"contentType":15640,"locale":27},{"sys":15637},{"type":12,"linkType":13,"id":14},{"sys":15639},{"id":20,"type":12,"linkType":21},{"sys":15641},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15643,"metaTitle":282,"metaDescription":283,"mainTitle":15644,"subtitle":302,"heroImage":15659,"ctaButton":325,"ctaLink":326},[281],{"data":15645,"content":15646,"nodeType":71},{},[15647,15653],{"data":15648,"content":15649,"nodeType":294},{},[15650],{"data":15651,"marks":15652,"value":293,"nodeType":79},{},[],{"data":15654,"content":15655,"nodeType":84},{},[15656],{"data":15657,"marks":15658,"value":301,"nodeType":79},{},[],{"metadata":15660,"sys":15663,"fields":15668},{"tags":15661,"concepts":15662},[],[],{"space":15664,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15666,"publishedVersion":59,"revision":22,"locale":27},{"sys":15665},{"type":12,"linkType":13,"id":14},{"sys":15667},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15669},{"url":317,"details":15670,"fileName":323,"contentType":324},{"size":319,"image":15671},{"width":321,"height":322},{"sys":15673,"fields":15676},{"id":15674,"createdAt":15675},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":15677,"slug":15678,"articleIntro":15677,"category":15679},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[15680],{"metadata":15681,"sys":15684,"fields":15691},{"tags":15682,"concepts":15683},[],[],{"space":15685,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15687,"publishedVersion":272,"revision":59,"contentType":15689,"locale":27},{"sys":15686},{"type":12,"linkType":13,"id":14},{"sys":15688},{"id":20,"type":12,"linkType":21},{"sys":15690},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15692,"metaTitle":282,"metaDescription":283,"mainTitle":15693,"subtitle":302,"heroImage":15708,"ctaButton":325,"ctaLink":326},[281],{"data":15694,"content":15695,"nodeType":71},{},[15696,15702],{"data":15697,"content":15698,"nodeType":294},{},[15699],{"data":15700,"marks":15701,"value":293,"nodeType":79},{},[],{"data":15703,"content":15704,"nodeType":84},{},[15705],{"data":15706,"marks":15707,"value":301,"nodeType":79},{},[],{"metadata":15709,"sys":15712,"fields":15717},{"tags":15710,"concepts":15711},[],[],{"space":15713,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15715,"publishedVersion":59,"revision":22,"locale":27},{"sys":15714},{"type":12,"linkType":13,"id":14},{"sys":15716},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15718},{"url":317,"details":15719,"fileName":323,"contentType":324},{"size":319,"image":15720},{"width":321,"height":322},{"sys":15722,"fields":15725},{"id":15723,"createdAt":15724},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":15726,"slug":15727,"articleIntro":-1,"category":15728},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[15729],{"metadata":15730,"sys":15733,"fields":15740},{"tags":15731,"concepts":15732},[],[],{"space":15734,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15736,"publishedVersion":272,"revision":59,"contentType":15738,"locale":27},{"sys":15735},{"type":12,"linkType":13,"id":14},{"sys":15737},{"id":20,"type":12,"linkType":21},{"sys":15739},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15741,"metaTitle":282,"metaDescription":283,"mainTitle":15742,"subtitle":302,"heroImage":15757,"ctaButton":325,"ctaLink":326},[281],{"data":15743,"content":15744,"nodeType":71},{},[15745,15751],{"data":15746,"content":15747,"nodeType":294},{},[15748],{"data":15749,"marks":15750,"value":293,"nodeType":79},{},[],{"data":15752,"content":15753,"nodeType":84},{},[15754],{"data":15755,"marks":15756,"value":301,"nodeType":79},{},[],{"metadata":15758,"sys":15761,"fields":15766},{"tags":15759,"concepts":15760},[],[],{"space":15762,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15764,"publishedVersion":59,"revision":22,"locale":27},{"sys":15763},{"type":12,"linkType":13,"id":14},{"sys":15765},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15767},{"url":317,"details":15768,"fileName":323,"contentType":324},{"size":319,"image":15769},{"width":321,"height":322},{"sys":15771,"fields":15774},{"id":15772,"createdAt":15773},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":15775,"slug":15776,"articleIntro":15775,"category":15777},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[15778],{"metadata":15779,"sys":15782,"fields":15789},{"tags":15780,"concepts":15781},[],[],{"space":15783,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15785,"publishedVersion":272,"revision":59,"contentType":15787,"locale":27},{"sys":15784},{"type":12,"linkType":13,"id":14},{"sys":15786},{"id":20,"type":12,"linkType":21},{"sys":15788},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15790,"metaTitle":282,"metaDescription":283,"mainTitle":15791,"subtitle":302,"heroImage":15806,"ctaButton":325,"ctaLink":326},[281],{"data":15792,"content":15793,"nodeType":71},{},[15794,15800],{"data":15795,"content":15796,"nodeType":294},{},[15797],{"data":15798,"marks":15799,"value":293,"nodeType":79},{},[],{"data":15801,"content":15802,"nodeType":84},{},[15803],{"data":15804,"marks":15805,"value":301,"nodeType":79},{},[],{"metadata":15807,"sys":15810,"fields":15815},{"tags":15808,"concepts":15809},[],[],{"space":15811,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15813,"publishedVersion":59,"revision":22,"locale":27},{"sys":15812},{"type":12,"linkType":13,"id":14},{"sys":15814},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15816},{"url":317,"details":15817,"fileName":323,"contentType":324},{"size":319,"image":15818},{"width":321,"height":322},{"sys":15820,"fields":15823},{"id":15821,"createdAt":15822},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":15824,"slug":15825,"articleIntro":-1,"category":15826},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[15827],{"metadata":15828,"sys":15831,"fields":15838},{"tags":15829,"concepts":15830},[],[],{"space":15832,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15834,"publishedVersion":272,"revision":59,"contentType":15836,"locale":27},{"sys":15833},{"type":12,"linkType":13,"id":14},{"sys":15835},{"id":20,"type":12,"linkType":21},{"sys":15837},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15839,"metaTitle":282,"metaDescription":283,"mainTitle":15840,"subtitle":302,"heroImage":15855,"ctaButton":325,"ctaLink":326},[281],{"data":15841,"content":15842,"nodeType":71},{},[15843,15849],{"data":15844,"content":15845,"nodeType":294},{},[15846],{"data":15847,"marks":15848,"value":293,"nodeType":79},{},[],{"data":15850,"content":15851,"nodeType":84},{},[15852],{"data":15853,"marks":15854,"value":301,"nodeType":79},{},[],{"metadata":15856,"sys":15859,"fields":15864},{"tags":15857,"concepts":15858},[],[],{"space":15860,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15862,"publishedVersion":59,"revision":22,"locale":27},{"sys":15861},{"type":12,"linkType":13,"id":14},{"sys":15863},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15865},{"url":317,"details":15866,"fileName":323,"contentType":324},{"size":319,"image":15867},{"width":321,"height":322},{"sys":15869,"fields":15872},{"id":15870,"createdAt":15871},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":15873,"slug":15874,"articleIntro":15873,"category":15875},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[15876],{"metadata":15877,"sys":15880,"fields":15887},{"tags":15878,"concepts":15879},[],[],{"space":15881,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15883,"publishedVersion":272,"revision":59,"contentType":15885,"locale":27},{"sys":15882},{"type":12,"linkType":13,"id":14},{"sys":15884},{"id":20,"type":12,"linkType":21},{"sys":15886},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15888,"metaTitle":282,"metaDescription":283,"mainTitle":15889,"subtitle":302,"heroImage":15904,"ctaButton":325,"ctaLink":326},[281],{"data":15890,"content":15891,"nodeType":71},{},[15892,15898],{"data":15893,"content":15894,"nodeType":294},{},[15895],{"data":15896,"marks":15897,"value":293,"nodeType":79},{},[],{"data":15899,"content":15900,"nodeType":84},{},[15901],{"data":15902,"marks":15903,"value":301,"nodeType":79},{},[],{"metadata":15905,"sys":15908,"fields":15913},{"tags":15906,"concepts":15907},[],[],{"space":15909,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15911,"publishedVersion":59,"revision":22,"locale":27},{"sys":15910},{"type":12,"linkType":13,"id":14},{"sys":15912},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15914},{"url":317,"details":15915,"fileName":323,"contentType":324},{"size":319,"image":15916},{"width":321,"height":322},{"sys":15918,"fields":15921},{"id":15919,"createdAt":15920},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":15922,"slug":15923,"articleIntro":15922,"category":15924},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[15925],{"metadata":15926,"sys":15929,"fields":15936},{"tags":15927,"concepts":15928},[],[],{"space":15930,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15932,"publishedVersion":272,"revision":59,"contentType":15934,"locale":27},{"sys":15931},{"type":12,"linkType":13,"id":14},{"sys":15933},{"id":20,"type":12,"linkType":21},{"sys":15935},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15937,"metaTitle":282,"metaDescription":283,"mainTitle":15938,"subtitle":302,"heroImage":15953,"ctaButton":325,"ctaLink":326},[281],{"data":15939,"content":15940,"nodeType":71},{},[15941,15947],{"data":15942,"content":15943,"nodeType":294},{},[15944],{"data":15945,"marks":15946,"value":293,"nodeType":79},{},[],{"data":15948,"content":15949,"nodeType":84},{},[15950],{"data":15951,"marks":15952,"value":301,"nodeType":79},{},[],{"metadata":15954,"sys":15957,"fields":15962},{"tags":15955,"concepts":15956},[],[],{"space":15958,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":15960,"publishedVersion":59,"revision":22,"locale":27},{"sys":15959},{"type":12,"linkType":13,"id":14},{"sys":15961},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":15963},{"url":317,"details":15964,"fileName":323,"contentType":324},{"size":319,"image":15965},{"width":321,"height":322},{"sys":15967,"fields":15970},{"id":15968,"createdAt":15969},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":15971,"slug":15972,"articleIntro":-1,"category":15973},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[15974],{"metadata":15975,"sys":15978,"fields":15985},{"tags":15976,"concepts":15977},[],[],{"space":15979,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":15981,"publishedVersion":272,"revision":59,"contentType":15983,"locale":27},{"sys":15980},{"type":12,"linkType":13,"id":14},{"sys":15982},{"id":20,"type":12,"linkType":21},{"sys":15984},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":15986,"metaTitle":282,"metaDescription":283,"mainTitle":15987,"subtitle":302,"heroImage":16002,"ctaButton":325,"ctaLink":326},[281],{"data":15988,"content":15989,"nodeType":71},{},[15990,15996],{"data":15991,"content":15992,"nodeType":294},{},[15993],{"data":15994,"marks":15995,"value":293,"nodeType":79},{},[],{"data":15997,"content":15998,"nodeType":84},{},[15999],{"data":16000,"marks":16001,"value":301,"nodeType":79},{},[],{"metadata":16003,"sys":16006,"fields":16011},{"tags":16004,"concepts":16005},[],[],{"space":16007,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16009,"publishedVersion":59,"revision":22,"locale":27},{"sys":16008},{"type":12,"linkType":13,"id":14},{"sys":16010},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16012},{"url":317,"details":16013,"fileName":323,"contentType":324},{"size":319,"image":16014},{"width":321,"height":322},{"sys":16016,"fields":16019},{"id":16017,"createdAt":16018},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16020,"slug":16021,"articleIntro":-1,"category":16022},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[16023],{"metadata":16024,"sys":16027,"fields":16034},{"tags":16025,"concepts":16026},[],[],{"space":16028,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16030,"publishedVersion":272,"revision":59,"contentType":16032,"locale":27},{"sys":16029},{"type":12,"linkType":13,"id":14},{"sys":16031},{"id":20,"type":12,"linkType":21},{"sys":16033},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16035,"metaTitle":282,"metaDescription":283,"mainTitle":16036,"subtitle":302,"heroImage":16051,"ctaButton":325,"ctaLink":326},[281],{"data":16037,"content":16038,"nodeType":71},{},[16039,16045],{"data":16040,"content":16041,"nodeType":294},{},[16042],{"data":16043,"marks":16044,"value":293,"nodeType":79},{},[],{"data":16046,"content":16047,"nodeType":84},{},[16048],{"data":16049,"marks":16050,"value":301,"nodeType":79},{},[],{"metadata":16052,"sys":16055,"fields":16060},{"tags":16053,"concepts":16054},[],[],{"space":16056,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16058,"publishedVersion":59,"revision":22,"locale":27},{"sys":16057},{"type":12,"linkType":13,"id":14},{"sys":16059},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16061},{"url":317,"details":16062,"fileName":323,"contentType":324},{"size":319,"image":16063},{"width":321,"height":322},{"sys":16065,"fields":16068},{"id":16066,"createdAt":16067},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":16069,"slug":16070,"articleIntro":16069,"category":16071},"506 - Obligations","compte-506-obligations",[16072],{"metadata":16073,"sys":16076,"fields":16083},{"tags":16074,"concepts":16075},[],[],{"space":16077,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16079,"publishedVersion":272,"revision":59,"contentType":16081,"locale":27},{"sys":16078},{"type":12,"linkType":13,"id":14},{"sys":16080},{"id":20,"type":12,"linkType":21},{"sys":16082},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16084,"metaTitle":282,"metaDescription":283,"mainTitle":16085,"subtitle":302,"heroImage":16100,"ctaButton":325,"ctaLink":326},[281],{"data":16086,"content":16087,"nodeType":71},{},[16088,16094],{"data":16089,"content":16090,"nodeType":294},{},[16091],{"data":16092,"marks":16093,"value":293,"nodeType":79},{},[],{"data":16095,"content":16096,"nodeType":84},{},[16097],{"data":16098,"marks":16099,"value":301,"nodeType":79},{},[],{"metadata":16101,"sys":16104,"fields":16109},{"tags":16102,"concepts":16103},[],[],{"space":16105,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16107,"publishedVersion":59,"revision":22,"locale":27},{"sys":16106},{"type":12,"linkType":13,"id":14},{"sys":16108},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16110},{"url":317,"details":16111,"fileName":323,"contentType":324},{"size":319,"image":16112},{"width":321,"height":322},{"sys":16114,"fields":16117},{"id":16115,"createdAt":16116},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":16118,"slug":16119,"articleIntro":16118,"category":16120},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[16121],{"metadata":16122,"sys":16125,"fields":16132},{"tags":16123,"concepts":16124},[],[],{"space":16126,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16128,"publishedVersion":272,"revision":59,"contentType":16130,"locale":27},{"sys":16127},{"type":12,"linkType":13,"id":14},{"sys":16129},{"id":20,"type":12,"linkType":21},{"sys":16131},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16133,"metaTitle":282,"metaDescription":283,"mainTitle":16134,"subtitle":302,"heroImage":16149,"ctaButton":325,"ctaLink":326},[281],{"data":16135,"content":16136,"nodeType":71},{},[16137,16143],{"data":16138,"content":16139,"nodeType":294},{},[16140],{"data":16141,"marks":16142,"value":293,"nodeType":79},{},[],{"data":16144,"content":16145,"nodeType":84},{},[16146],{"data":16147,"marks":16148,"value":301,"nodeType":79},{},[],{"metadata":16150,"sys":16153,"fields":16158},{"tags":16151,"concepts":16152},[],[],{"space":16154,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16156,"publishedVersion":59,"revision":22,"locale":27},{"sys":16155},{"type":12,"linkType":13,"id":14},{"sys":16157},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16159},{"url":317,"details":16160,"fileName":323,"contentType":324},{"size":319,"image":16161},{"width":321,"height":322},{"sys":16163,"fields":16166},{"id":16164,"createdAt":16165},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":16167,"slug":16168,"articleIntro":16167,"category":16169},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[16170],{"metadata":16171,"sys":16174,"fields":16181},{"tags":16172,"concepts":16173},[],[],{"space":16175,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16177,"publishedVersion":272,"revision":59,"contentType":16179,"locale":27},{"sys":16176},{"type":12,"linkType":13,"id":14},{"sys":16178},{"id":20,"type":12,"linkType":21},{"sys":16180},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16182,"metaTitle":282,"metaDescription":283,"mainTitle":16183,"subtitle":302,"heroImage":16198,"ctaButton":325,"ctaLink":326},[281],{"data":16184,"content":16185,"nodeType":71},{},[16186,16192],{"data":16187,"content":16188,"nodeType":294},{},[16189],{"data":16190,"marks":16191,"value":293,"nodeType":79},{},[],{"data":16193,"content":16194,"nodeType":84},{},[16195],{"data":16196,"marks":16197,"value":301,"nodeType":79},{},[],{"metadata":16199,"sys":16202,"fields":16207},{"tags":16200,"concepts":16201},[],[],{"space":16203,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16205,"publishedVersion":59,"revision":22,"locale":27},{"sys":16204},{"type":12,"linkType":13,"id":14},{"sys":16206},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16208},{"url":317,"details":16209,"fileName":323,"contentType":324},{"size":319,"image":16210},{"width":321,"height":322},{"sys":16212,"fields":16215},{"id":16213,"createdAt":16214},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":16216,"slug":16217,"articleIntro":16216,"category":16218},"274 - Prêts","compte-274-prets",[16219],{"metadata":16220,"sys":16223,"fields":16230},{"tags":16221,"concepts":16222},[],[],{"space":16224,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16226,"publishedVersion":272,"revision":59,"contentType":16228,"locale":27},{"sys":16225},{"type":12,"linkType":13,"id":14},{"sys":16227},{"id":20,"type":12,"linkType":21},{"sys":16229},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16231,"metaTitle":282,"metaDescription":283,"mainTitle":16232,"subtitle":302,"heroImage":16247,"ctaButton":325,"ctaLink":326},[281],{"data":16233,"content":16234,"nodeType":71},{},[16235,16241],{"data":16236,"content":16237,"nodeType":294},{},[16238],{"data":16239,"marks":16240,"value":293,"nodeType":79},{},[],{"data":16242,"content":16243,"nodeType":84},{},[16244],{"data":16245,"marks":16246,"value":301,"nodeType":79},{},[],{"metadata":16248,"sys":16251,"fields":16256},{"tags":16249,"concepts":16250},[],[],{"space":16252,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16254,"publishedVersion":59,"revision":22,"locale":27},{"sys":16253},{"type":12,"linkType":13,"id":14},{"sys":16255},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16257},{"url":317,"details":16258,"fileName":323,"contentType":324},{"size":319,"image":16259},{"width":321,"height":322},{"sys":16261,"fields":16264},{"id":16262,"createdAt":16263},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":16265,"slug":16266,"articleIntro":16265,"category":16267},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[16268],{"metadata":16269,"sys":16272,"fields":16279},{"tags":16270,"concepts":16271},[],[],{"space":16273,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16275,"publishedVersion":272,"revision":59,"contentType":16277,"locale":27},{"sys":16274},{"type":12,"linkType":13,"id":14},{"sys":16276},{"id":20,"type":12,"linkType":21},{"sys":16278},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16280,"metaTitle":282,"metaDescription":283,"mainTitle":16281,"subtitle":302,"heroImage":16296,"ctaButton":325,"ctaLink":326},[281],{"data":16282,"content":16283,"nodeType":71},{},[16284,16290],{"data":16285,"content":16286,"nodeType":294},{},[16287],{"data":16288,"marks":16289,"value":293,"nodeType":79},{},[],{"data":16291,"content":16292,"nodeType":84},{},[16293],{"data":16294,"marks":16295,"value":301,"nodeType":79},{},[],{"metadata":16297,"sys":16300,"fields":16305},{"tags":16298,"concepts":16299},[],[],{"space":16301,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16303,"publishedVersion":59,"revision":22,"locale":27},{"sys":16302},{"type":12,"linkType":13,"id":14},{"sys":16304},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16306},{"url":317,"details":16307,"fileName":323,"contentType":324},{"size":319,"image":16308},{"width":321,"height":322},{"sys":16310,"fields":16313},{"id":16311,"createdAt":16312},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":16314,"slug":16315,"articleIntro":16314,"category":16316},"Compte 614 - Charges locatives","compte-614-charges-locatives",[16317],{"metadata":16318,"sys":16321,"fields":16328},{"tags":16319,"concepts":16320},[],[],{"space":16322,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16324,"publishedVersion":272,"revision":59,"contentType":16326,"locale":27},{"sys":16323},{"type":12,"linkType":13,"id":14},{"sys":16325},{"id":20,"type":12,"linkType":21},{"sys":16327},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16329,"metaTitle":282,"metaDescription":283,"mainTitle":16330,"subtitle":302,"heroImage":16345,"ctaButton":325,"ctaLink":326},[281],{"data":16331,"content":16332,"nodeType":71},{},[16333,16339],{"data":16334,"content":16335,"nodeType":294},{},[16336],{"data":16337,"marks":16338,"value":293,"nodeType":79},{},[],{"data":16340,"content":16341,"nodeType":84},{},[16342],{"data":16343,"marks":16344,"value":301,"nodeType":79},{},[],{"metadata":16346,"sys":16349,"fields":16354},{"tags":16347,"concepts":16348},[],[],{"space":16350,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16352,"publishedVersion":59,"revision":22,"locale":27},{"sys":16351},{"type":12,"linkType":13,"id":14},{"sys":16353},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16355},{"url":317,"details":16356,"fileName":323,"contentType":324},{"size":319,"image":16357},{"width":321,"height":322},{"sys":16359,"fields":16362},{"id":16360,"createdAt":16361},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":16363,"slug":16364,"articleIntro":16363,"category":16365},"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",[16366],{"metadata":16367,"sys":16370,"fields":16377},{"tags":16368,"concepts":16369},[],[],{"space":16371,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16373,"publishedVersion":272,"revision":59,"contentType":16375,"locale":27},{"sys":16372},{"type":12,"linkType":13,"id":14},{"sys":16374},{"id":20,"type":12,"linkType":21},{"sys":16376},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16378,"metaTitle":282,"metaDescription":283,"mainTitle":16379,"subtitle":302,"heroImage":16394,"ctaButton":325,"ctaLink":326},[281],{"data":16380,"content":16381,"nodeType":71},{},[16382,16388],{"data":16383,"content":16384,"nodeType":294},{},[16385],{"data":16386,"marks":16387,"value":293,"nodeType":79},{},[],{"data":16389,"content":16390,"nodeType":84},{},[16391],{"data":16392,"marks":16393,"value":301,"nodeType":79},{},[],{"metadata":16395,"sys":16398,"fields":16403},{"tags":16396,"concepts":16397},[],[],{"space":16399,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16401,"publishedVersion":59,"revision":22,"locale":27},{"sys":16400},{"type":12,"linkType":13,"id":14},{"sys":16402},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16404},{"url":317,"details":16405,"fileName":323,"contentType":324},{"size":319,"image":16406},{"width":321,"height":322},{"sys":16408,"fields":16410},{"id":16409,"createdAt":10188},"6Cyiu2vRN9DinrNv9tFLZe",{"title":16411,"slug":16412,"articleIntro":16411,"category":16413},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[16414],{"metadata":16415,"sys":16418,"fields":16425},{"tags":16416,"concepts":16417},[],[],{"space":16419,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16421,"publishedVersion":272,"revision":59,"contentType":16423,"locale":27},{"sys":16420},{"type":12,"linkType":13,"id":14},{"sys":16422},{"id":20,"type":12,"linkType":21},{"sys":16424},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16426,"metaTitle":282,"metaDescription":283,"mainTitle":16427,"subtitle":302,"heroImage":16442,"ctaButton":325,"ctaLink":326},[281],{"data":16428,"content":16429,"nodeType":71},{},[16430,16436],{"data":16431,"content":16432,"nodeType":294},{},[16433],{"data":16434,"marks":16435,"value":293,"nodeType":79},{},[],{"data":16437,"content":16438,"nodeType":84},{},[16439],{"data":16440,"marks":16441,"value":301,"nodeType":79},{},[],{"metadata":16443,"sys":16446,"fields":16451},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16449,"publishedVersion":59,"revision":22,"locale":27},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16452},{"url":317,"details":16453,"fileName":323,"contentType":324},{"size":319,"image":16454},{"width":321,"height":322},{"sys":16456,"fields":16459},{"id":16457,"createdAt":16458},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":16460,"slug":16461,"articleIntro":16460,"category":16462},"Compte 60 - Achats","compte-60-achats",[16463],{"metadata":16464,"sys":16467,"fields":16474},{"tags":16465,"concepts":16466},[],[],{"space":16468,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16470,"publishedVersion":272,"revision":59,"contentType":16472,"locale":27},{"sys":16469},{"type":12,"linkType":13,"id":14},{"sys":16471},{"id":20,"type":12,"linkType":21},{"sys":16473},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16475,"metaTitle":282,"metaDescription":283,"mainTitle":16476,"subtitle":302,"heroImage":16491,"ctaButton":325,"ctaLink":326},[281],{"data":16477,"content":16478,"nodeType":71},{},[16479,16485],{"data":16480,"content":16481,"nodeType":294},{},[16482],{"data":16483,"marks":16484,"value":293,"nodeType":79},{},[],{"data":16486,"content":16487,"nodeType":84},{},[16488],{"data":16489,"marks":16490,"value":301,"nodeType":79},{},[],{"metadata":16492,"sys":16495,"fields":16500},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16498,"publishedVersion":59,"revision":22,"locale":27},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16501},{"url":317,"details":16502,"fileName":323,"contentType":324},{"size":319,"image":16503},{"width":321,"height":322},{"sys":16505,"fields":16508},{"id":16506,"createdAt":16507},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":16509,"slug":16510,"articleIntro":16509,"category":16511},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[16512],{"metadata":16513,"sys":16516,"fields":16523},{"tags":16514,"concepts":16515},[],[],{"space":16517,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16519,"publishedVersion":272,"revision":59,"contentType":16521,"locale":27},{"sys":16518},{"type":12,"linkType":13,"id":14},{"sys":16520},{"id":20,"type":12,"linkType":21},{"sys":16522},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16524,"metaTitle":282,"metaDescription":283,"mainTitle":16525,"subtitle":302,"heroImage":16540,"ctaButton":325,"ctaLink":326},[281],{"data":16526,"content":16527,"nodeType":71},{},[16528,16534],{"data":16529,"content":16530,"nodeType":294},{},[16531],{"data":16532,"marks":16533,"value":293,"nodeType":79},{},[],{"data":16535,"content":16536,"nodeType":84},{},[16537],{"data":16538,"marks":16539,"value":301,"nodeType":79},{},[],{"metadata":16541,"sys":16544,"fields":16549},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16547,"publishedVersion":59,"revision":22,"locale":27},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16550},{"url":317,"details":16551,"fileName":323,"contentType":324},{"size":319,"image":16552},{"width":321,"height":322},{"sys":16554,"fields":16557},{"id":16555,"createdAt":16556},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":16558,"slug":16559,"articleIntro":16558,"category":16560},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[16561],{"metadata":16562,"sys":16565,"fields":16572},{"tags":16563,"concepts":16564},[],[],{"space":16566,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16568,"publishedVersion":272,"revision":59,"contentType":16570,"locale":27},{"sys":16567},{"type":12,"linkType":13,"id":14},{"sys":16569},{"id":20,"type":12,"linkType":21},{"sys":16571},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16573,"metaTitle":282,"metaDescription":283,"mainTitle":16574,"subtitle":302,"heroImage":16589,"ctaButton":325,"ctaLink":326},[281],{"data":16575,"content":16576,"nodeType":71},{},[16577,16583],{"data":16578,"content":16579,"nodeType":294},{},[16580],{"data":16581,"marks":16582,"value":293,"nodeType":79},{},[],{"data":16584,"content":16585,"nodeType":84},{},[16586],{"data":16587,"marks":16588,"value":301,"nodeType":79},{},[],{"metadata":16590,"sys":16593,"fields":16598},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16596,"publishedVersion":59,"revision":22,"locale":27},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16599},{"url":317,"details":16600,"fileName":323,"contentType":324},{"size":319,"image":16601},{"width":321,"height":322},{"sys":16603,"fields":16606},{"id":16604,"createdAt":16605},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":16607,"slug":16608,"articleIntro":16607,"category":16609},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[16610],{"metadata":16611,"sys":16614,"fields":16621},{"tags":16612,"concepts":16613},[],[],{"space":16615,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16617,"publishedVersion":272,"revision":59,"contentType":16619,"locale":27},{"sys":16616},{"type":12,"linkType":13,"id":14},{"sys":16618},{"id":20,"type":12,"linkType":21},{"sys":16620},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16622,"metaTitle":282,"metaDescription":283,"mainTitle":16623,"subtitle":302,"heroImage":16638,"ctaButton":325,"ctaLink":326},[281],{"data":16624,"content":16625,"nodeType":71},{},[16626,16632],{"data":16627,"content":16628,"nodeType":294},{},[16629],{"data":16630,"marks":16631,"value":293,"nodeType":79},{},[],{"data":16633,"content":16634,"nodeType":84},{},[16635],{"data":16636,"marks":16637,"value":301,"nodeType":79},{},[],{"metadata":16639,"sys":16642,"fields":16647},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16645,"publishedVersion":59,"revision":22,"locale":27},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16648},{"url":317,"details":16649,"fileName":323,"contentType":324},{"size":319,"image":16650},{"width":321,"height":322},{"sys":16652,"fields":16655},{"id":16653,"createdAt":16654},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":16656,"slug":16657,"articleIntro":16656,"category":16658},"Compte 503 - Actions","compte-503-actions",[16659],{"metadata":16660,"sys":16663,"fields":16670},{"tags":16661,"concepts":16662},[],[],{"space":16664,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16666,"publishedVersion":272,"revision":59,"contentType":16668,"locale":27},{"sys":16665},{"type":12,"linkType":13,"id":14},{"sys":16667},{"id":20,"type":12,"linkType":21},{"sys":16669},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16671,"metaTitle":282,"metaDescription":283,"mainTitle":16672,"subtitle":302,"heroImage":16687,"ctaButton":325,"ctaLink":326},[281],{"data":16673,"content":16674,"nodeType":71},{},[16675,16681],{"data":16676,"content":16677,"nodeType":294},{},[16678],{"data":16679,"marks":16680,"value":293,"nodeType":79},{},[],{"data":16682,"content":16683,"nodeType":84},{},[16684],{"data":16685,"marks":16686,"value":301,"nodeType":79},{},[],{"metadata":16688,"sys":16691,"fields":16696},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16694,"publishedVersion":59,"revision":22,"locale":27},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16697},{"url":317,"details":16698,"fileName":323,"contentType":324},{"size":319,"image":16699},{"width":321,"height":322},{"sys":16701,"fields":16704},{"id":16702,"createdAt":16703},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":16705,"slug":16706,"articleIntro":16705,"category":16707},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[16708],{"metadata":16709,"sys":16712,"fields":16719},{"tags":16710,"concepts":16711},[],[],{"space":16713,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16715,"publishedVersion":272,"revision":59,"contentType":16717,"locale":27},{"sys":16714},{"type":12,"linkType":13,"id":14},{"sys":16716},{"id":20,"type":12,"linkType":21},{"sys":16718},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16720,"metaTitle":282,"metaDescription":283,"mainTitle":16721,"subtitle":302,"heroImage":16736,"ctaButton":325,"ctaLink":326},[281],{"data":16722,"content":16723,"nodeType":71},{},[16724,16730],{"data":16725,"content":16726,"nodeType":294},{},[16727],{"data":16728,"marks":16729,"value":293,"nodeType":79},{},[],{"data":16731,"content":16732,"nodeType":84},{},[16733],{"data":16734,"marks":16735,"value":301,"nodeType":79},{},[],{"metadata":16737,"sys":16740,"fields":16745},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16743,"publishedVersion":59,"revision":22,"locale":27},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16746},{"url":317,"details":16747,"fileName":323,"contentType":324},{"size":319,"image":16748},{"width":321,"height":322},{"sys":16750,"fields":16752},{"id":16751,"createdAt":12344},"3I5KJd4shZBebKbC7AQxh7",{"title":16753,"slug":16754,"articleIntro":16753,"category":16755},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[16756],{"metadata":16757,"sys":16760,"fields":16767},{"tags":16758,"concepts":16759},[],[],{"space":16761,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16763,"publishedVersion":272,"revision":59,"contentType":16765,"locale":27},{"sys":16762},{"type":12,"linkType":13,"id":14},{"sys":16764},{"id":20,"type":12,"linkType":21},{"sys":16766},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16768,"metaTitle":282,"metaDescription":283,"mainTitle":16769,"subtitle":302,"heroImage":16784,"ctaButton":325,"ctaLink":326},[281],{"data":16770,"content":16771,"nodeType":71},{},[16772,16778],{"data":16773,"content":16774,"nodeType":294},{},[16775],{"data":16776,"marks":16777,"value":293,"nodeType":79},{},[],{"data":16779,"content":16780,"nodeType":84},{},[16781],{"data":16782,"marks":16783,"value":301,"nodeType":79},{},[],{"metadata":16785,"sys":16788,"fields":16793},{"tags":16786,"concepts":16787},[],[],{"space":16789,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16791,"publishedVersion":59,"revision":22,"locale":27},{"sys":16790},{"type":12,"linkType":13,"id":14},{"sys":16792},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16794},{"url":317,"details":16795,"fileName":323,"contentType":324},{"size":319,"image":16796},{"width":321,"height":322},{"sys":16798,"fields":16801},{"id":16799,"createdAt":16800},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":16802,"slug":16803,"articleIntro":16802,"category":16804},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[16805],{"metadata":16806,"sys":16809,"fields":16816},{"tags":16807,"concepts":16808},[],[],{"space":16810,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16812,"publishedVersion":272,"revision":59,"contentType":16814,"locale":27},{"sys":16811},{"type":12,"linkType":13,"id":14},{"sys":16813},{"id":20,"type":12,"linkType":21},{"sys":16815},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16817,"metaTitle":282,"metaDescription":283,"mainTitle":16818,"subtitle":302,"heroImage":16833,"ctaButton":325,"ctaLink":326},[281],{"data":16819,"content":16820,"nodeType":71},{},[16821,16827],{"data":16822,"content":16823,"nodeType":294},{},[16824],{"data":16825,"marks":16826,"value":293,"nodeType":79},{},[],{"data":16828,"content":16829,"nodeType":84},{},[16830],{"data":16831,"marks":16832,"value":301,"nodeType":79},{},[],{"metadata":16834,"sys":16837,"fields":16842},{"tags":16835,"concepts":16836},[],[],{"space":16838,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16840,"publishedVersion":59,"revision":22,"locale":27},{"sys":16839},{"type":12,"linkType":13,"id":14},{"sys":16841},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16843},{"url":317,"details":16844,"fileName":323,"contentType":324},{"size":319,"image":16845},{"width":321,"height":322},{"sys":16847,"fields":16850},{"id":16848,"createdAt":16849},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":16851,"slug":16852,"articleIntro":16851,"category":16853},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[16854],{"metadata":16855,"sys":16858,"fields":16865},{"tags":16856,"concepts":16857},[],[],{"space":16859,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16861,"publishedVersion":272,"revision":59,"contentType":16863,"locale":27},{"sys":16860},{"type":12,"linkType":13,"id":14},{"sys":16862},{"id":20,"type":12,"linkType":21},{"sys":16864},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16866,"metaTitle":282,"metaDescription":283,"mainTitle":16867,"subtitle":302,"heroImage":16882,"ctaButton":325,"ctaLink":326},[281],{"data":16868,"content":16869,"nodeType":71},{},[16870,16876],{"data":16871,"content":16872,"nodeType":294},{},[16873],{"data":16874,"marks":16875,"value":293,"nodeType":79},{},[],{"data":16877,"content":16878,"nodeType":84},{},[16879],{"data":16880,"marks":16881,"value":301,"nodeType":79},{},[],{"metadata":16883,"sys":16886,"fields":16891},{"tags":16884,"concepts":16885},[],[],{"space":16887,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16889,"publishedVersion":59,"revision":22,"locale":27},{"sys":16888},{"type":12,"linkType":13,"id":14},{"sys":16890},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16892},{"url":317,"details":16893,"fileName":323,"contentType":324},{"size":319,"image":16894},{"width":321,"height":322},{"sys":16896,"fields":16899},{"id":16897,"createdAt":16898},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":16900,"slug":16901,"articleIntro":-1,"category":16902},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[16903],{"metadata":16904,"sys":16907,"fields":16914},{"tags":16905,"concepts":16906},[],[],{"space":16908,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16910,"publishedVersion":272,"revision":59,"contentType":16912,"locale":27},{"sys":16909},{"type":12,"linkType":13,"id":14},{"sys":16911},{"id":20,"type":12,"linkType":21},{"sys":16913},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16915,"metaTitle":282,"metaDescription":283,"mainTitle":16916,"subtitle":302,"heroImage":16931,"ctaButton":325,"ctaLink":326},[281],{"data":16917,"content":16918,"nodeType":71},{},[16919,16925],{"data":16920,"content":16921,"nodeType":294},{},[16922],{"data":16923,"marks":16924,"value":293,"nodeType":79},{},[],{"data":16926,"content":16927,"nodeType":84},{},[16928],{"data":16929,"marks":16930,"value":301,"nodeType":79},{},[],{"metadata":16932,"sys":16935,"fields":16940},{"tags":16933,"concepts":16934},[],[],{"space":16936,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16938,"publishedVersion":59,"revision":22,"locale":27},{"sys":16937},{"type":12,"linkType":13,"id":14},{"sys":16939},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16941},{"url":317,"details":16942,"fileName":323,"contentType":324},{"size":319,"image":16943},{"width":321,"height":322},{"sys":16945,"fields":16948},{"id":16946,"createdAt":16947},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":16949,"slug":16950,"articleIntro":16949,"category":16951},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[16952],{"metadata":16953,"sys":16956,"fields":16963},{"tags":16954,"concepts":16955},[],[],{"space":16957,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":16959,"publishedVersion":272,"revision":59,"contentType":16961,"locale":27},{"sys":16958},{"type":12,"linkType":13,"id":14},{"sys":16960},{"id":20,"type":12,"linkType":21},{"sys":16962},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":16964,"metaTitle":282,"metaDescription":283,"mainTitle":16965,"subtitle":302,"heroImage":16980,"ctaButton":325,"ctaLink":326},[281],{"data":16966,"content":16967,"nodeType":71},{},[16968,16974],{"data":16969,"content":16970,"nodeType":294},{},[16971],{"data":16972,"marks":16973,"value":293,"nodeType":79},{},[],{"data":16975,"content":16976,"nodeType":84},{},[16977],{"data":16978,"marks":16979,"value":301,"nodeType":79},{},[],{"metadata":16981,"sys":16984,"fields":16989},{"tags":16982,"concepts":16983},[],[],{"space":16985,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":16987,"publishedVersion":59,"revision":22,"locale":27},{"sys":16986},{"type":12,"linkType":13,"id":14},{"sys":16988},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":16990},{"url":317,"details":16991,"fileName":323,"contentType":324},{"size":319,"image":16992},{"width":321,"height":322},{"sys":16994,"fields":16997},{"id":16995,"createdAt":16996},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":16998,"slug":16999,"articleIntro":16998,"category":17000},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[17001],{"metadata":17002,"sys":17005,"fields":17012},{"tags":17003,"concepts":17004},[],[],{"space":17006,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17008,"publishedVersion":272,"revision":59,"contentType":17010,"locale":27},{"sys":17007},{"type":12,"linkType":13,"id":14},{"sys":17009},{"id":20,"type":12,"linkType":21},{"sys":17011},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17013,"metaTitle":282,"metaDescription":283,"mainTitle":17014,"subtitle":302,"heroImage":17029,"ctaButton":325,"ctaLink":326},[281],{"data":17015,"content":17016,"nodeType":71},{},[17017,17023],{"data":17018,"content":17019,"nodeType":294},{},[17020],{"data":17021,"marks":17022,"value":293,"nodeType":79},{},[],{"data":17024,"content":17025,"nodeType":84},{},[17026],{"data":17027,"marks":17028,"value":301,"nodeType":79},{},[],{"metadata":17030,"sys":17033,"fields":17038},{"tags":17031,"concepts":17032},[],[],{"space":17034,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17036,"publishedVersion":59,"revision":22,"locale":27},{"sys":17035},{"type":12,"linkType":13,"id":14},{"sys":17037},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17039},{"url":317,"details":17040,"fileName":323,"contentType":324},{"size":319,"image":17041},{"width":321,"height":322},{"sys":17043,"fields":17046},{"id":17044,"createdAt":17045},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":17047,"slug":17048,"articleIntro":17047,"category":17049},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[17050],{"metadata":17051,"sys":17054,"fields":17061},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17057,"publishedVersion":272,"revision":59,"contentType":17059,"locale":27},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":20,"type":12,"linkType":21},{"sys":17060},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17062,"metaTitle":282,"metaDescription":283,"mainTitle":17063,"subtitle":302,"heroImage":17078,"ctaButton":325,"ctaLink":326},[281],{"data":17064,"content":17065,"nodeType":71},{},[17066,17072],{"data":17067,"content":17068,"nodeType":294},{},[17069],{"data":17070,"marks":17071,"value":293,"nodeType":79},{},[],{"data":17073,"content":17074,"nodeType":84},{},[17075],{"data":17076,"marks":17077,"value":301,"nodeType":79},{},[],{"metadata":17079,"sys":17082,"fields":17087},{"tags":17080,"concepts":17081},[],[],{"space":17083,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17085,"publishedVersion":59,"revision":22,"locale":27},{"sys":17084},{"type":12,"linkType":13,"id":14},{"sys":17086},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17088},{"url":317,"details":17089,"fileName":323,"contentType":324},{"size":319,"image":17090},{"width":321,"height":322},{"sys":17092,"fields":17095},{"id":17093,"createdAt":17094},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":17096,"slug":17097,"articleIntro":17096,"category":17098},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[17099],{"metadata":17100,"sys":17103,"fields":17110},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17106,"publishedVersion":272,"revision":59,"contentType":17108,"locale":27},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":20,"type":12,"linkType":21},{"sys":17109},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17111,"metaTitle":282,"metaDescription":283,"mainTitle":17112,"subtitle":302,"heroImage":17127,"ctaButton":325,"ctaLink":326},[281],{"data":17113,"content":17114,"nodeType":71},{},[17115,17121],{"data":17116,"content":17117,"nodeType":294},{},[17118],{"data":17119,"marks":17120,"value":293,"nodeType":79},{},[],{"data":17122,"content":17123,"nodeType":84},{},[17124],{"data":17125,"marks":17126,"value":301,"nodeType":79},{},[],{"metadata":17128,"sys":17131,"fields":17136},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17134,"publishedVersion":59,"revision":22,"locale":27},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17137},{"url":317,"details":17138,"fileName":323,"contentType":324},{"size":319,"image":17139},{"width":321,"height":322},{"sys":17141,"fields":17144},{"id":17142,"createdAt":17143},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":17145,"slug":17146,"articleIntro":17145,"category":17147},"473 - Comptes d'attente","compte-473-comptes-d-attente",[17148],{"metadata":17149,"sys":17152,"fields":17159},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17155,"publishedVersion":272,"revision":59,"contentType":17157,"locale":27},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":20,"type":12,"linkType":21},{"sys":17158},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17160,"metaTitle":282,"metaDescription":283,"mainTitle":17161,"subtitle":302,"heroImage":17176,"ctaButton":325,"ctaLink":326},[281],{"data":17162,"content":17163,"nodeType":71},{},[17164,17170],{"data":17165,"content":17166,"nodeType":294},{},[17167],{"data":17168,"marks":17169,"value":293,"nodeType":79},{},[],{"data":17171,"content":17172,"nodeType":84},{},[17173],{"data":17174,"marks":17175,"value":301,"nodeType":79},{},[],{"metadata":17177,"sys":17180,"fields":17185},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17183,"publishedVersion":59,"revision":22,"locale":27},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17186},{"url":317,"details":17187,"fileName":323,"contentType":324},{"size":319,"image":17188},{"width":321,"height":322},{"sys":17190,"fields":17193},{"id":17191,"createdAt":17192},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":17194,"slug":17195,"articleIntro":17194,"category":17196},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[17197],{"metadata":17198,"sys":17201,"fields":17208},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17204,"publishedVersion":272,"revision":59,"contentType":17206,"locale":27},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":20,"type":12,"linkType":21},{"sys":17207},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17209,"metaTitle":282,"metaDescription":283,"mainTitle":17210,"subtitle":302,"heroImage":17225,"ctaButton":325,"ctaLink":326},[281],{"data":17211,"content":17212,"nodeType":71},{},[17213,17219],{"data":17214,"content":17215,"nodeType":294},{},[17216],{"data":17217,"marks":17218,"value":293,"nodeType":79},{},[],{"data":17220,"content":17221,"nodeType":84},{},[17222],{"data":17223,"marks":17224,"value":301,"nodeType":79},{},[],{"metadata":17226,"sys":17229,"fields":17234},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17232,"publishedVersion":59,"revision":22,"locale":27},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17235},{"url":317,"details":17236,"fileName":323,"contentType":324},{"size":319,"image":17237},{"width":321,"height":322},{"sys":17239,"fields":17242},{"id":17240,"createdAt":17241},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":17243,"slug":17244,"articleIntro":17243,"category":17245},"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",[17246],{"metadata":17247,"sys":17250,"fields":17257},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17253,"publishedVersion":272,"revision":59,"contentType":17255,"locale":27},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":20,"type":12,"linkType":21},{"sys":17256},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17258,"metaTitle":282,"metaDescription":283,"mainTitle":17259,"subtitle":302,"heroImage":17274,"ctaButton":325,"ctaLink":326},[281],{"data":17260,"content":17261,"nodeType":71},{},[17262,17268],{"data":17263,"content":17264,"nodeType":294},{},[17265],{"data":17266,"marks":17267,"value":293,"nodeType":79},{},[],{"data":17269,"content":17270,"nodeType":84},{},[17271],{"data":17272,"marks":17273,"value":301,"nodeType":79},{},[],{"metadata":17275,"sys":17278,"fields":17283},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17281,"publishedVersion":59,"revision":22,"locale":27},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17284},{"url":317,"details":17285,"fileName":323,"contentType":324},{"size":319,"image":17286},{"width":321,"height":322},{"sys":17288,"fields":17291},{"id":17289,"createdAt":17290},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":17292,"slug":17293,"articleIntro":17292,"category":17294},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[17295],{"metadata":17296,"sys":17299,"fields":17306},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17302,"publishedVersion":272,"revision":59,"contentType":17304,"locale":27},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":20,"type":12,"linkType":21},{"sys":17305},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17307,"metaTitle":282,"metaDescription":283,"mainTitle":17308,"subtitle":302,"heroImage":17323,"ctaButton":325,"ctaLink":326},[281],{"data":17309,"content":17310,"nodeType":71},{},[17311,17317],{"data":17312,"content":17313,"nodeType":294},{},[17314],{"data":17315,"marks":17316,"value":293,"nodeType":79},{},[],{"data":17318,"content":17319,"nodeType":84},{},[17320],{"data":17321,"marks":17322,"value":301,"nodeType":79},{},[],{"metadata":17324,"sys":17327,"fields":17332},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17330,"publishedVersion":59,"revision":22,"locale":27},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17333},{"url":317,"details":17334,"fileName":323,"contentType":324},{"size":319,"image":17335},{"width":321,"height":322},{"sys":17337,"fields":17340},{"id":17338,"createdAt":17339},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17341,"slug":17342,"articleIntro":-1,"category":17343},"Compte 71 - Production stockée","compte-71-production-stockee",[17344],{"metadata":17345,"sys":17348,"fields":17355},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17351,"publishedVersion":272,"revision":59,"contentType":17353,"locale":27},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":20,"type":12,"linkType":21},{"sys":17354},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17356,"metaTitle":282,"metaDescription":283,"mainTitle":17357,"subtitle":302,"heroImage":17372,"ctaButton":325,"ctaLink":326},[281],{"data":17358,"content":17359,"nodeType":71},{},[17360,17366],{"data":17361,"content":17362,"nodeType":294},{},[17363],{"data":17364,"marks":17365,"value":293,"nodeType":79},{},[],{"data":17367,"content":17368,"nodeType":84},{},[17369],{"data":17370,"marks":17371,"value":301,"nodeType":79},{},[],{"metadata":17373,"sys":17376,"fields":17381},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17379,"publishedVersion":59,"revision":22,"locale":27},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17382},{"url":317,"details":17383,"fileName":323,"contentType":324},{"size":319,"image":17384},{"width":321,"height":322},{"sys":17386,"fields":17389},{"id":17387,"createdAt":17388},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":17390,"slug":17391,"articleIntro":-1,"category":17392},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[17393],{"metadata":17394,"sys":17397,"fields":17404},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17400,"publishedVersion":272,"revision":59,"contentType":17402,"locale":27},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":20,"type":12,"linkType":21},{"sys":17403},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17405,"metaTitle":282,"metaDescription":283,"mainTitle":17406,"subtitle":302,"heroImage":17421,"ctaButton":325,"ctaLink":326},[281],{"data":17407,"content":17408,"nodeType":71},{},[17409,17415],{"data":17410,"content":17411,"nodeType":294},{},[17412],{"data":17413,"marks":17414,"value":293,"nodeType":79},{},[],{"data":17416,"content":17417,"nodeType":84},{},[17418],{"data":17419,"marks":17420,"value":301,"nodeType":79},{},[],{"metadata":17422,"sys":17425,"fields":17430},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17428,"publishedVersion":59,"revision":22,"locale":27},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17431},{"url":317,"details":17432,"fileName":323,"contentType":324},{"size":319,"image":17433},{"width":321,"height":322},{"sys":17435,"fields":17438},{"id":17436,"createdAt":17437},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":17439,"slug":17440,"articleIntro":17439,"category":17441},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[17442],{"metadata":17443,"sys":17446,"fields":17453},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17449,"publishedVersion":272,"revision":59,"contentType":17451,"locale":27},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":20,"type":12,"linkType":21},{"sys":17452},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17454,"metaTitle":282,"metaDescription":283,"mainTitle":17455,"subtitle":302,"heroImage":17470,"ctaButton":325,"ctaLink":326},[281],{"data":17456,"content":17457,"nodeType":71},{},[17458,17464],{"data":17459,"content":17460,"nodeType":294},{},[17461],{"data":17462,"marks":17463,"value":293,"nodeType":79},{},[],{"data":17465,"content":17466,"nodeType":84},{},[17467],{"data":17468,"marks":17469,"value":301,"nodeType":79},{},[],{"metadata":17471,"sys":17474,"fields":17479},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17477,"publishedVersion":59,"revision":22,"locale":27},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17480},{"url":317,"details":17481,"fileName":323,"contentType":324},{"size":319,"image":17482},{"width":321,"height":322},{"sys":17484,"fields":17487},{"id":17485,"createdAt":17486},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":17488,"slug":17489,"articleIntro":-1,"category":17490},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[17491],{"metadata":17492,"sys":17495,"fields":17502},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17498,"publishedVersion":272,"revision":59,"contentType":17500,"locale":27},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":20,"type":12,"linkType":21},{"sys":17501},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17503,"metaTitle":282,"metaDescription":283,"mainTitle":17504,"subtitle":302,"heroImage":17519,"ctaButton":325,"ctaLink":326},[281],{"data":17505,"content":17506,"nodeType":71},{},[17507,17513],{"data":17508,"content":17509,"nodeType":294},{},[17510],{"data":17511,"marks":17512,"value":293,"nodeType":79},{},[],{"data":17514,"content":17515,"nodeType":84},{},[17516],{"data":17517,"marks":17518,"value":301,"nodeType":79},{},[],{"metadata":17520,"sys":17523,"fields":17528},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17526,"publishedVersion":59,"revision":22,"locale":27},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17529},{"url":317,"details":17530,"fileName":323,"contentType":324},{"size":319,"image":17531},{"width":321,"height":322},{"sys":17533,"fields":17536},{"id":17534,"createdAt":17535},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":17537,"slug":17538,"articleIntro":17537,"category":17539},"6097 - de marchandises","compte-6097-de-marchandises",[17540],{"metadata":17541,"sys":17544,"fields":17551},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17547,"publishedVersion":272,"revision":59,"contentType":17549,"locale":27},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":20,"type":12,"linkType":21},{"sys":17550},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17552,"metaTitle":282,"metaDescription":283,"mainTitle":17553,"subtitle":302,"heroImage":17568,"ctaButton":325,"ctaLink":326},[281],{"data":17554,"content":17555,"nodeType":71},{},[17556,17562],{"data":17557,"content":17558,"nodeType":294},{},[17559],{"data":17560,"marks":17561,"value":293,"nodeType":79},{},[],{"data":17563,"content":17564,"nodeType":84},{},[17565],{"data":17566,"marks":17567,"value":301,"nodeType":79},{},[],{"metadata":17569,"sys":17572,"fields":17577},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17575,"publishedVersion":59,"revision":22,"locale":27},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17578},{"url":317,"details":17579,"fileName":323,"contentType":324},{"size":319,"image":17580},{"width":321,"height":322},{"sys":17582,"fields":17585},{"id":17583,"createdAt":17584},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":17586,"slug":17587,"articleIntro":-1,"category":17588},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[17589],{"metadata":17590,"sys":17593,"fields":17600},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17596,"publishedVersion":272,"revision":59,"contentType":17598,"locale":27},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":20,"type":12,"linkType":21},{"sys":17599},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17601,"metaTitle":282,"metaDescription":283,"mainTitle":17602,"subtitle":302,"heroImage":17617,"ctaButton":325,"ctaLink":326},[281],{"data":17603,"content":17604,"nodeType":71},{},[17605,17611],{"data":17606,"content":17607,"nodeType":294},{},[17608],{"data":17609,"marks":17610,"value":293,"nodeType":79},{},[],{"data":17612,"content":17613,"nodeType":84},{},[17614],{"data":17615,"marks":17616,"value":301,"nodeType":79},{},[],{"metadata":17618,"sys":17621,"fields":17626},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17624,"publishedVersion":59,"revision":22,"locale":27},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17627},{"url":317,"details":17628,"fileName":323,"contentType":324},{"size":319,"image":17629},{"width":321,"height":322},{"sys":17631,"fields":17634},{"id":17632,"createdAt":17633},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":17635,"slug":17636,"articleIntro":-1,"category":17637},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[17638],{"metadata":17639,"sys":17642,"fields":17649},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17645,"publishedVersion":272,"revision":59,"contentType":17647,"locale":27},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":20,"type":12,"linkType":21},{"sys":17648},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17650,"metaTitle":282,"metaDescription":283,"mainTitle":17651,"subtitle":302,"heroImage":17666,"ctaButton":325,"ctaLink":326},[281],{"data":17652,"content":17653,"nodeType":71},{},[17654,17660],{"data":17655,"content":17656,"nodeType":294},{},[17657],{"data":17658,"marks":17659,"value":293,"nodeType":79},{},[],{"data":17661,"content":17662,"nodeType":84},{},[17663],{"data":17664,"marks":17665,"value":301,"nodeType":79},{},[],{"metadata":17667,"sys":17670,"fields":17675},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17673,"publishedVersion":59,"revision":22,"locale":27},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17676},{"url":317,"details":17677,"fileName":323,"contentType":324},{"size":319,"image":17678},{"width":321,"height":322},{"sys":17680,"fields":17683},{"id":17681,"createdAt":17682},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":17684,"slug":17685,"articleIntro":17684,"category":17686},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[17687],{"metadata":17688,"sys":17691,"fields":17698},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17694,"publishedVersion":272,"revision":59,"contentType":17696,"locale":27},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":20,"type":12,"linkType":21},{"sys":17697},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17699,"metaTitle":282,"metaDescription":283,"mainTitle":17700,"subtitle":302,"heroImage":17715,"ctaButton":325,"ctaLink":326},[281],{"data":17701,"content":17702,"nodeType":71},{},[17703,17709],{"data":17704,"content":17705,"nodeType":294},{},[17706],{"data":17707,"marks":17708,"value":293,"nodeType":79},{},[],{"data":17710,"content":17711,"nodeType":84},{},[17712],{"data":17713,"marks":17714,"value":301,"nodeType":79},{},[],{"metadata":17716,"sys":17719,"fields":17724},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17722,"publishedVersion":59,"revision":22,"locale":27},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17725},{"url":317,"details":17726,"fileName":323,"contentType":324},{"size":319,"image":17727},{"width":321,"height":322},{"sys":17729,"fields":17732},{"id":17730,"createdAt":17731},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":17733,"slug":17734,"articleIntro":17733,"category":17735},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[17736],{"metadata":17737,"sys":17740,"fields":17747},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17743,"publishedVersion":272,"revision":59,"contentType":17745,"locale":27},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":20,"type":12,"linkType":21},{"sys":17746},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17748,"metaTitle":282,"metaDescription":283,"mainTitle":17749,"subtitle":302,"heroImage":17764,"ctaButton":325,"ctaLink":326},[281],{"data":17750,"content":17751,"nodeType":71},{},[17752,17758],{"data":17753,"content":17754,"nodeType":294},{},[17755],{"data":17756,"marks":17757,"value":293,"nodeType":79},{},[],{"data":17759,"content":17760,"nodeType":84},{},[17761],{"data":17762,"marks":17763,"value":301,"nodeType":79},{},[],{"metadata":17765,"sys":17768,"fields":17773},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17771,"publishedVersion":59,"revision":22,"locale":27},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17774},{"url":317,"details":17775,"fileName":323,"contentType":324},{"size":319,"image":17776},{"width":321,"height":322},{"sys":17778,"fields":17781},{"id":17779,"createdAt":17780},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":17782,"slug":17783,"articleIntro":17784,"category":17785},"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.",[17786],{"metadata":17787,"sys":17790,"fields":17797},{"tags":17788,"concepts":17789},[],[],{"space":17791,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17793,"publishedVersion":272,"revision":59,"contentType":17795,"locale":27},{"sys":17792},{"type":12,"linkType":13,"id":14},{"sys":17794},{"id":20,"type":12,"linkType":21},{"sys":17796},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17798,"metaTitle":282,"metaDescription":283,"mainTitle":17799,"subtitle":302,"heroImage":17814,"ctaButton":325,"ctaLink":326},[281],{"data":17800,"content":17801,"nodeType":71},{},[17802,17808],{"data":17803,"content":17804,"nodeType":294},{},[17805],{"data":17806,"marks":17807,"value":293,"nodeType":79},{},[],{"data":17809,"content":17810,"nodeType":84},{},[17811],{"data":17812,"marks":17813,"value":301,"nodeType":79},{},[],{"metadata":17815,"sys":17818,"fields":17823},{"tags":17816,"concepts":17817},[],[],{"space":17819,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17821,"publishedVersion":59,"revision":22,"locale":27},{"sys":17820},{"type":12,"linkType":13,"id":14},{"sys":17822},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17824},{"url":317,"details":17825,"fileName":323,"contentType":324},{"size":319,"image":17826},{"width":321,"height":322},{"sys":17828,"fields":17831},{"id":17829,"createdAt":17830},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":17832,"slug":17833,"articleIntro":-1,"category":17834},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[17835],{"metadata":17836,"sys":17839,"fields":17846},{"tags":17837,"concepts":17838},[],[],{"space":17840,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17842,"publishedVersion":272,"revision":59,"contentType":17844,"locale":27},{"sys":17841},{"type":12,"linkType":13,"id":14},{"sys":17843},{"id":20,"type":12,"linkType":21},{"sys":17845},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17847,"metaTitle":282,"metaDescription":283,"mainTitle":17848,"subtitle":302,"heroImage":17863,"ctaButton":325,"ctaLink":326},[281],{"data":17849,"content":17850,"nodeType":71},{},[17851,17857],{"data":17852,"content":17853,"nodeType":294},{},[17854],{"data":17855,"marks":17856,"value":293,"nodeType":79},{},[],{"data":17858,"content":17859,"nodeType":84},{},[17860],{"data":17861,"marks":17862,"value":301,"nodeType":79},{},[],{"metadata":17864,"sys":17867,"fields":17872},{"tags":17865,"concepts":17866},[],[],{"space":17868,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17870,"publishedVersion":59,"revision":22,"locale":27},{"sys":17869},{"type":12,"linkType":13,"id":14},{"sys":17871},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17873},{"url":317,"details":17874,"fileName":323,"contentType":324},{"size":319,"image":17875},{"width":321,"height":322},{"sys":17877,"fields":17880},{"id":17878,"createdAt":17879},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":17881,"slug":17882,"articleIntro":17881,"category":17883},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[17884],{"metadata":17885,"sys":17888,"fields":17895},{"tags":17886,"concepts":17887},[],[],{"space":17889,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17891,"publishedVersion":272,"revision":59,"contentType":17893,"locale":27},{"sys":17890},{"type":12,"linkType":13,"id":14},{"sys":17892},{"id":20,"type":12,"linkType":21},{"sys":17894},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17896,"metaTitle":282,"metaDescription":283,"mainTitle":17897,"subtitle":302,"heroImage":17912,"ctaButton":325,"ctaLink":326},[281],{"data":17898,"content":17899,"nodeType":71},{},[17900,17906],{"data":17901,"content":17902,"nodeType":294},{},[17903],{"data":17904,"marks":17905,"value":293,"nodeType":79},{},[],{"data":17907,"content":17908,"nodeType":84},{},[17909],{"data":17910,"marks":17911,"value":301,"nodeType":79},{},[],{"metadata":17913,"sys":17916,"fields":17921},{"tags":17914,"concepts":17915},[],[],{"space":17917,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17919,"publishedVersion":59,"revision":22,"locale":27},{"sys":17918},{"type":12,"linkType":13,"id":14},{"sys":17920},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17922},{"url":317,"details":17923,"fileName":323,"contentType":324},{"size":319,"image":17924},{"width":321,"height":322},{"sys":17926,"fields":17929},{"id":17927,"createdAt":17928},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":17930,"slug":17931,"articleIntro":17930,"category":17932},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[17933],{"metadata":17934,"sys":17937,"fields":17944},{"tags":17935,"concepts":17936},[],[],{"space":17938,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17940,"publishedVersion":272,"revision":59,"contentType":17942,"locale":27},{"sys":17939},{"type":12,"linkType":13,"id":14},{"sys":17941},{"id":20,"type":12,"linkType":21},{"sys":17943},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17945,"metaTitle":282,"metaDescription":283,"mainTitle":17946,"subtitle":302,"heroImage":17961,"ctaButton":325,"ctaLink":326},[281],{"data":17947,"content":17948,"nodeType":71},{},[17949,17955],{"data":17950,"content":17951,"nodeType":294},{},[17952],{"data":17953,"marks":17954,"value":293,"nodeType":79},{},[],{"data":17956,"content":17957,"nodeType":84},{},[17958],{"data":17959,"marks":17960,"value":301,"nodeType":79},{},[],{"metadata":17962,"sys":17965,"fields":17970},{"tags":17963,"concepts":17964},[],[],{"space":17966,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":17968,"publishedVersion":59,"revision":22,"locale":27},{"sys":17967},{"type":12,"linkType":13,"id":14},{"sys":17969},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":17971},{"url":317,"details":17972,"fileName":323,"contentType":324},{"size":319,"image":17973},{"width":321,"height":322},{"sys":17975,"fields":17978},{"id":17976,"createdAt":17977},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":17979,"slug":17980,"articleIntro":17979,"category":17981},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[17982],{"metadata":17983,"sys":17986,"fields":17993},{"tags":17984,"concepts":17985},[],[],{"space":17987,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":17989,"publishedVersion":272,"revision":59,"contentType":17991,"locale":27},{"sys":17988},{"type":12,"linkType":13,"id":14},{"sys":17990},{"id":20,"type":12,"linkType":21},{"sys":17992},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":17994,"metaTitle":282,"metaDescription":283,"mainTitle":17995,"subtitle":302,"heroImage":18010,"ctaButton":325,"ctaLink":326},[281],{"data":17996,"content":17997,"nodeType":71},{},[17998,18004],{"data":17999,"content":18000,"nodeType":294},{},[18001],{"data":18002,"marks":18003,"value":293,"nodeType":79},{},[],{"data":18005,"content":18006,"nodeType":84},{},[18007],{"data":18008,"marks":18009,"value":301,"nodeType":79},{},[],{"metadata":18011,"sys":18014,"fields":18019},{"tags":18012,"concepts":18013},[],[],{"space":18015,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18017,"publishedVersion":59,"revision":22,"locale":27},{"sys":18016},{"type":12,"linkType":13,"id":14},{"sys":18018},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18020},{"url":317,"details":18021,"fileName":323,"contentType":324},{"size":319,"image":18022},{"width":321,"height":322},{"sys":18024,"fields":18027},{"id":18025,"createdAt":18026},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":18028,"slug":18029,"articleIntro":18028,"category":18030},"68174 - Créances","compte-68174-creances",[18031],{"metadata":18032,"sys":18035,"fields":18042},{"tags":18033,"concepts":18034},[],[],{"space":18036,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18038,"publishedVersion":272,"revision":59,"contentType":18040,"locale":27},{"sys":18037},{"type":12,"linkType":13,"id":14},{"sys":18039},{"id":20,"type":12,"linkType":21},{"sys":18041},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18043,"metaTitle":282,"metaDescription":283,"mainTitle":18044,"subtitle":302,"heroImage":18059,"ctaButton":325,"ctaLink":326},[281],{"data":18045,"content":18046,"nodeType":71},{},[18047,18053],{"data":18048,"content":18049,"nodeType":294},{},[18050],{"data":18051,"marks":18052,"value":293,"nodeType":79},{},[],{"data":18054,"content":18055,"nodeType":84},{},[18056],{"data":18057,"marks":18058,"value":301,"nodeType":79},{},[],{"metadata":18060,"sys":18063,"fields":18068},{"tags":18061,"concepts":18062},[],[],{"space":18064,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18066,"publishedVersion":59,"revision":22,"locale":27},{"sys":18065},{"type":12,"linkType":13,"id":14},{"sys":18067},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18069},{"url":317,"details":18070,"fileName":323,"contentType":324},{"size":319,"image":18071},{"width":321,"height":322},{"sys":18073,"fields":18076},{"id":18074,"createdAt":18075},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":18077,"slug":18078,"articleIntro":18079,"category":18080},"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. ",[18081],{"metadata":18082,"sys":18085,"fields":18092},{"tags":18083,"concepts":18084},[],[],{"space":18086,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18088,"publishedVersion":272,"revision":59,"contentType":18090,"locale":27},{"sys":18087},{"type":12,"linkType":13,"id":14},{"sys":18089},{"id":20,"type":12,"linkType":21},{"sys":18091},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18093,"metaTitle":282,"metaDescription":283,"mainTitle":18094,"subtitle":302,"heroImage":18109,"ctaButton":325,"ctaLink":326},[281],{"data":18095,"content":18096,"nodeType":71},{},[18097,18103],{"data":18098,"content":18099,"nodeType":294},{},[18100],{"data":18101,"marks":18102,"value":293,"nodeType":79},{},[],{"data":18104,"content":18105,"nodeType":84},{},[18106],{"data":18107,"marks":18108,"value":301,"nodeType":79},{},[],{"metadata":18110,"sys":18113,"fields":18118},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18116,"publishedVersion":59,"revision":22,"locale":27},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18119},{"url":317,"details":18120,"fileName":323,"contentType":324},{"size":319,"image":18121},{"width":321,"height":322},{"sys":18123,"fields":18126},{"id":18124,"createdAt":18125},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":18127,"slug":18128,"articleIntro":18127,"category":18129},"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",[18130],{"metadata":18131,"sys":18134,"fields":18141},{"tags":18132,"concepts":18133},[],[],{"space":18135,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18137,"publishedVersion":272,"revision":59,"contentType":18139,"locale":27},{"sys":18136},{"type":12,"linkType":13,"id":14},{"sys":18138},{"id":20,"type":12,"linkType":21},{"sys":18140},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18142,"metaTitle":282,"metaDescription":283,"mainTitle":18143,"subtitle":302,"heroImage":18158,"ctaButton":325,"ctaLink":326},[281],{"data":18144,"content":18145,"nodeType":71},{},[18146,18152],{"data":18147,"content":18148,"nodeType":294},{},[18149],{"data":18150,"marks":18151,"value":293,"nodeType":79},{},[],{"data":18153,"content":18154,"nodeType":84},{},[18155],{"data":18156,"marks":18157,"value":301,"nodeType":79},{},[],{"metadata":18159,"sys":18162,"fields":18167},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18165,"publishedVersion":59,"revision":22,"locale":27},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18168},{"url":317,"details":18169,"fileName":323,"contentType":324},{"size":319,"image":18170},{"width":321,"height":322},{"sys":18172,"fields":18175},{"id":18173,"createdAt":18174},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":18176,"slug":18177,"articleIntro":18176,"category":18178},"206 - Droit au bail","compte-206-droit-au-bail",[18179],{"metadata":18180,"sys":18183,"fields":18190},{"tags":18181,"concepts":18182},[],[],{"space":18184,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18186,"publishedVersion":272,"revision":59,"contentType":18188,"locale":27},{"sys":18185},{"type":12,"linkType":13,"id":14},{"sys":18187},{"id":20,"type":12,"linkType":21},{"sys":18189},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18191,"metaTitle":282,"metaDescription":283,"mainTitle":18192,"subtitle":302,"heroImage":18207,"ctaButton":325,"ctaLink":326},[281],{"data":18193,"content":18194,"nodeType":71},{},[18195,18201],{"data":18196,"content":18197,"nodeType":294},{},[18198],{"data":18199,"marks":18200,"value":293,"nodeType":79},{},[],{"data":18202,"content":18203,"nodeType":84},{},[18204],{"data":18205,"marks":18206,"value":301,"nodeType":79},{},[],{"metadata":18208,"sys":18211,"fields":18216},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18214,"publishedVersion":59,"revision":22,"locale":27},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18217},{"url":317,"details":18218,"fileName":323,"contentType":324},{"size":319,"image":18219},{"width":321,"height":322},{"sys":18221,"fields":18224},{"id":18222,"createdAt":18223},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":18225,"slug":18226,"articleIntro":18225,"category":18227},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[18228],{"metadata":18229,"sys":18232,"fields":18239},{"tags":18230,"concepts":18231},[],[],{"space":18233,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18235,"publishedVersion":272,"revision":59,"contentType":18237,"locale":27},{"sys":18234},{"type":12,"linkType":13,"id":14},{"sys":18236},{"id":20,"type":12,"linkType":21},{"sys":18238},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18240,"metaTitle":282,"metaDescription":283,"mainTitle":18241,"subtitle":302,"heroImage":18256,"ctaButton":325,"ctaLink":326},[281],{"data":18242,"content":18243,"nodeType":71},{},[18244,18250],{"data":18245,"content":18246,"nodeType":294},{},[18247],{"data":18248,"marks":18249,"value":293,"nodeType":79},{},[],{"data":18251,"content":18252,"nodeType":84},{},[18253],{"data":18254,"marks":18255,"value":301,"nodeType":79},{},[],{"metadata":18257,"sys":18260,"fields":18265},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18263,"publishedVersion":59,"revision":22,"locale":27},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18266},{"url":317,"details":18267,"fileName":323,"contentType":324},{"size":319,"image":18268},{"width":321,"height":322},{"sys":18270,"fields":18273},{"id":18271,"createdAt":18272},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":18274,"slug":18275,"articleIntro":18274,"category":18276},"Compte 6156 - Maintenance","compte-6156-maintenance",[18277],{"metadata":18278,"sys":18281,"fields":18288},{"tags":18279,"concepts":18280},[],[],{"space":18282,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18284,"publishedVersion":272,"revision":59,"contentType":18286,"locale":27},{"sys":18283},{"type":12,"linkType":13,"id":14},{"sys":18285},{"id":20,"type":12,"linkType":21},{"sys":18287},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18289,"metaTitle":282,"metaDescription":283,"mainTitle":18290,"subtitle":302,"heroImage":18305,"ctaButton":325,"ctaLink":326},[281],{"data":18291,"content":18292,"nodeType":71},{},[18293,18299],{"data":18294,"content":18295,"nodeType":294},{},[18296],{"data":18297,"marks":18298,"value":293,"nodeType":79},{},[],{"data":18300,"content":18301,"nodeType":84},{},[18302],{"data":18303,"marks":18304,"value":301,"nodeType":79},{},[],{"metadata":18306,"sys":18309,"fields":18314},{"tags":18307,"concepts":18308},[],[],{"space":18310,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18312,"publishedVersion":59,"revision":22,"locale":27},{"sys":18311},{"type":12,"linkType":13,"id":14},{"sys":18313},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18315},{"url":317,"details":18316,"fileName":323,"contentType":324},{"size":319,"image":18317},{"width":321,"height":322},{"sys":18319,"fields":18322},{"id":18320,"createdAt":18321},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":18323,"slug":18324,"articleIntro":18323,"category":18325},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[18326],{"metadata":18327,"sys":18330,"fields":18337},{"tags":18328,"concepts":18329},[],[],{"space":18331,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18333,"publishedVersion":272,"revision":59,"contentType":18335,"locale":27},{"sys":18332},{"type":12,"linkType":13,"id":14},{"sys":18334},{"id":20,"type":12,"linkType":21},{"sys":18336},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18338,"metaTitle":282,"metaDescription":283,"mainTitle":18339,"subtitle":302,"heroImage":18354,"ctaButton":325,"ctaLink":326},[281],{"data":18340,"content":18341,"nodeType":71},{},[18342,18348],{"data":18343,"content":18344,"nodeType":294},{},[18345],{"data":18346,"marks":18347,"value":293,"nodeType":79},{},[],{"data":18349,"content":18350,"nodeType":84},{},[18351],{"data":18352,"marks":18353,"value":301,"nodeType":79},{},[],{"metadata":18355,"sys":18358,"fields":18363},{"tags":18356,"concepts":18357},[],[],{"space":18359,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18361,"publishedVersion":59,"revision":22,"locale":27},{"sys":18360},{"type":12,"linkType":13,"id":14},{"sys":18362},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18364},{"url":317,"details":18365,"fileName":323,"contentType":324},{"size":319,"image":18366},{"width":321,"height":322},{"sys":18368,"fields":18371},{"id":18369,"createdAt":18370},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":18372,"slug":18373,"articleIntro":18372,"category":18374},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[18375],{"metadata":18376,"sys":18379,"fields":18386},{"tags":18377,"concepts":18378},[],[],{"space":18380,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18382,"publishedVersion":272,"revision":59,"contentType":18384,"locale":27},{"sys":18381},{"type":12,"linkType":13,"id":14},{"sys":18383},{"id":20,"type":12,"linkType":21},{"sys":18385},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18387,"metaTitle":282,"metaDescription":283,"mainTitle":18388,"subtitle":302,"heroImage":18403,"ctaButton":325,"ctaLink":326},[281],{"data":18389,"content":18390,"nodeType":71},{},[18391,18397],{"data":18392,"content":18393,"nodeType":294},{},[18394],{"data":18395,"marks":18396,"value":293,"nodeType":79},{},[],{"data":18398,"content":18399,"nodeType":84},{},[18400],{"data":18401,"marks":18402,"value":301,"nodeType":79},{},[],{"metadata":18404,"sys":18407,"fields":18412},{"tags":18405,"concepts":18406},[],[],{"space":18408,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18410,"publishedVersion":59,"revision":22,"locale":27},{"sys":18409},{"type":12,"linkType":13,"id":14},{"sys":18411},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18413},{"url":317,"details":18414,"fileName":323,"contentType":324},{"size":319,"image":18415},{"width":321,"height":322},{"sys":18417,"fields":18420},{"id":18418,"createdAt":18419},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":18421,"slug":18422,"articleIntro":18421,"category":18423},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[18424],{"metadata":18425,"sys":18428,"fields":18435},{"tags":18426,"concepts":18427},[],[],{"space":18429,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18431,"publishedVersion":272,"revision":59,"contentType":18433,"locale":27},{"sys":18430},{"type":12,"linkType":13,"id":14},{"sys":18432},{"id":20,"type":12,"linkType":21},{"sys":18434},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18436,"metaTitle":282,"metaDescription":283,"mainTitle":18437,"subtitle":302,"heroImage":18452,"ctaButton":325,"ctaLink":326},[281],{"data":18438,"content":18439,"nodeType":71},{},[18440,18446],{"data":18441,"content":18442,"nodeType":294},{},[18443],{"data":18444,"marks":18445,"value":293,"nodeType":79},{},[],{"data":18447,"content":18448,"nodeType":84},{},[18449],{"data":18450,"marks":18451,"value":301,"nodeType":79},{},[],{"metadata":18453,"sys":18456,"fields":18461},{"tags":18454,"concepts":18455},[],[],{"space":18457,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18459,"publishedVersion":59,"revision":22,"locale":27},{"sys":18458},{"type":12,"linkType":13,"id":14},{"sys":18460},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18462},{"url":317,"details":18463,"fileName":323,"contentType":324},{"size":319,"image":18464},{"width":321,"height":322},{"sys":18466,"fields":18469},{"id":18467,"createdAt":18468},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":18470,"slug":18471,"articleIntro":-1,"category":18472},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[18473],{"metadata":18474,"sys":18477,"fields":18484},{"tags":18475,"concepts":18476},[],[],{"space":18478,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18480,"publishedVersion":272,"revision":59,"contentType":18482,"locale":27},{"sys":18479},{"type":12,"linkType":13,"id":14},{"sys":18481},{"id":20,"type":12,"linkType":21},{"sys":18483},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18485,"metaTitle":282,"metaDescription":283,"mainTitle":18486,"subtitle":302,"heroImage":18501,"ctaButton":325,"ctaLink":326},[281],{"data":18487,"content":18488,"nodeType":71},{},[18489,18495],{"data":18490,"content":18491,"nodeType":294},{},[18492],{"data":18493,"marks":18494,"value":293,"nodeType":79},{},[],{"data":18496,"content":18497,"nodeType":84},{},[18498],{"data":18499,"marks":18500,"value":301,"nodeType":79},{},[],{"metadata":18502,"sys":18505,"fields":18510},{"tags":18503,"concepts":18504},[],[],{"space":18506,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18508,"publishedVersion":59,"revision":22,"locale":27},{"sys":18507},{"type":12,"linkType":13,"id":14},{"sys":18509},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18511},{"url":317,"details":18512,"fileName":323,"contentType":324},{"size":319,"image":18513},{"width":321,"height":322},{"sys":18515,"fields":18518},{"id":18516,"createdAt":18517},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":18519,"slug":18520,"articleIntro":-1,"category":18521},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[18522],{"metadata":18523,"sys":18526,"fields":18533},{"tags":18524,"concepts":18525},[],[],{"space":18527,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18529,"publishedVersion":272,"revision":59,"contentType":18531,"locale":27},{"sys":18528},{"type":12,"linkType":13,"id":14},{"sys":18530},{"id":20,"type":12,"linkType":21},{"sys":18532},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18534,"metaTitle":282,"metaDescription":283,"mainTitle":18535,"subtitle":302,"heroImage":18550,"ctaButton":325,"ctaLink":326},[281],{"data":18536,"content":18537,"nodeType":71},{},[18538,18544],{"data":18539,"content":18540,"nodeType":294},{},[18541],{"data":18542,"marks":18543,"value":293,"nodeType":79},{},[],{"data":18545,"content":18546,"nodeType":84},{},[18547],{"data":18548,"marks":18549,"value":301,"nodeType":79},{},[],{"metadata":18551,"sys":18554,"fields":18559},{"tags":18552,"concepts":18553},[],[],{"space":18555,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18557,"publishedVersion":59,"revision":22,"locale":27},{"sys":18556},{"type":12,"linkType":13,"id":14},{"sys":18558},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18560},{"url":317,"details":18561,"fileName":323,"contentType":324},{"size":319,"image":18562},{"width":321,"height":322},{"sys":18564,"fields":18567},{"id":18565,"createdAt":18566},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":18568,"slug":18569,"articleIntro":18568,"category":18570},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[18571],{"metadata":18572,"sys":18575,"fields":18582},{"tags":18573,"concepts":18574},[],[],{"space":18576,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18578,"publishedVersion":272,"revision":59,"contentType":18580,"locale":27},{"sys":18577},{"type":12,"linkType":13,"id":14},{"sys":18579},{"id":20,"type":12,"linkType":21},{"sys":18581},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18583,"metaTitle":282,"metaDescription":283,"mainTitle":18584,"subtitle":302,"heroImage":18599,"ctaButton":325,"ctaLink":326},[281],{"data":18585,"content":18586,"nodeType":71},{},[18587,18593],{"data":18588,"content":18589,"nodeType":294},{},[18590],{"data":18591,"marks":18592,"value":293,"nodeType":79},{},[],{"data":18594,"content":18595,"nodeType":84},{},[18596],{"data":18597,"marks":18598,"value":301,"nodeType":79},{},[],{"metadata":18600,"sys":18603,"fields":18608},{"tags":18601,"concepts":18602},[],[],{"space":18604,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18606,"publishedVersion":59,"revision":22,"locale":27},{"sys":18605},{"type":12,"linkType":13,"id":14},{"sys":18607},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18609},{"url":317,"details":18610,"fileName":323,"contentType":324},{"size":319,"image":18611},{"width":321,"height":322},{"sys":18613,"fields":18616},{"id":18614,"createdAt":18615},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":18617,"slug":18618,"articleIntro":18617,"category":18619},"Compte 106 - Réserves","compte-106-reserves",[18620],{"metadata":18621,"sys":18624,"fields":18631},{"tags":18622,"concepts":18623},[],[],{"space":18625,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18627,"publishedVersion":272,"revision":59,"contentType":18629,"locale":27},{"sys":18626},{"type":12,"linkType":13,"id":14},{"sys":18628},{"id":20,"type":12,"linkType":21},{"sys":18630},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18632,"metaTitle":282,"metaDescription":283,"mainTitle":18633,"subtitle":302,"heroImage":18648,"ctaButton":325,"ctaLink":326},[281],{"data":18634,"content":18635,"nodeType":71},{},[18636,18642],{"data":18637,"content":18638,"nodeType":294},{},[18639],{"data":18640,"marks":18641,"value":293,"nodeType":79},{},[],{"data":18643,"content":18644,"nodeType":84},{},[18645],{"data":18646,"marks":18647,"value":301,"nodeType":79},{},[],{"metadata":18649,"sys":18652,"fields":18657},{"tags":18650,"concepts":18651},[],[],{"space":18653,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18655,"publishedVersion":59,"revision":22,"locale":27},{"sys":18654},{"type":12,"linkType":13,"id":14},{"sys":18656},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18658},{"url":317,"details":18659,"fileName":323,"contentType":324},{"size":319,"image":18660},{"width":321,"height":322},{"sys":18662,"fields":18665},{"id":18663,"createdAt":18664},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":18666,"slug":18667,"articleIntro":18666,"category":18668},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[18669],{"metadata":18670,"sys":18673,"fields":18680},{"tags":18671,"concepts":18672},[],[],{"space":18674,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18676,"publishedVersion":272,"revision":59,"contentType":18678,"locale":27},{"sys":18675},{"type":12,"linkType":13,"id":14},{"sys":18677},{"id":20,"type":12,"linkType":21},{"sys":18679},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18681,"metaTitle":282,"metaDescription":283,"mainTitle":18682,"subtitle":302,"heroImage":18697,"ctaButton":325,"ctaLink":326},[281],{"data":18683,"content":18684,"nodeType":71},{},[18685,18691],{"data":18686,"content":18687,"nodeType":294},{},[18688],{"data":18689,"marks":18690,"value":293,"nodeType":79},{},[],{"data":18692,"content":18693,"nodeType":84},{},[18694],{"data":18695,"marks":18696,"value":301,"nodeType":79},{},[],{"metadata":18698,"sys":18701,"fields":18706},{"tags":18699,"concepts":18700},[],[],{"space":18702,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18704,"publishedVersion":59,"revision":22,"locale":27},{"sys":18703},{"type":12,"linkType":13,"id":14},{"sys":18705},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18707},{"url":317,"details":18708,"fileName":323,"contentType":324},{"size":319,"image":18709},{"width":321,"height":322},{"sys":18711,"fields":18714},{"id":18712,"createdAt":18713},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":18715,"slug":18716,"articleIntro":18717,"category":18718},"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",[18719],{"metadata":18720,"sys":18723,"fields":18730},{"tags":18721,"concepts":18722},[],[],{"space":18724,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18726,"publishedVersion":272,"revision":59,"contentType":18728,"locale":27},{"sys":18725},{"type":12,"linkType":13,"id":14},{"sys":18727},{"id":20,"type":12,"linkType":21},{"sys":18729},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18731,"metaTitle":282,"metaDescription":283,"mainTitle":18732,"subtitle":302,"heroImage":18747,"ctaButton":325,"ctaLink":326},[281],{"data":18733,"content":18734,"nodeType":71},{},[18735,18741],{"data":18736,"content":18737,"nodeType":294},{},[18738],{"data":18739,"marks":18740,"value":293,"nodeType":79},{},[],{"data":18742,"content":18743,"nodeType":84},{},[18744],{"data":18745,"marks":18746,"value":301,"nodeType":79},{},[],{"metadata":18748,"sys":18751,"fields":18756},{"tags":18749,"concepts":18750},[],[],{"space":18752,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18754,"publishedVersion":59,"revision":22,"locale":27},{"sys":18753},{"type":12,"linkType":13,"id":14},{"sys":18755},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18757},{"url":317,"details":18758,"fileName":323,"contentType":324},{"size":319,"image":18759},{"width":321,"height":322},{"sys":18761,"fields":18764},{"id":18762,"createdAt":18763},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":18765,"slug":18766,"articleIntro":18765,"category":18767},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[18768],{"metadata":18769,"sys":18772,"fields":18779},{"tags":18770,"concepts":18771},[],[],{"space":18773,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18775,"publishedVersion":272,"revision":59,"contentType":18777,"locale":27},{"sys":18774},{"type":12,"linkType":13,"id":14},{"sys":18776},{"id":20,"type":12,"linkType":21},{"sys":18778},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18780,"metaTitle":282,"metaDescription":283,"mainTitle":18781,"subtitle":302,"heroImage":18796,"ctaButton":325,"ctaLink":326},[281],{"data":18782,"content":18783,"nodeType":71},{},[18784,18790],{"data":18785,"content":18786,"nodeType":294},{},[18787],{"data":18788,"marks":18789,"value":293,"nodeType":79},{},[],{"data":18791,"content":18792,"nodeType":84},{},[18793],{"data":18794,"marks":18795,"value":301,"nodeType":79},{},[],{"metadata":18797,"sys":18800,"fields":18805},{"tags":18798,"concepts":18799},[],[],{"space":18801,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18803,"publishedVersion":59,"revision":22,"locale":27},{"sys":18802},{"type":12,"linkType":13,"id":14},{"sys":18804},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18806},{"url":317,"details":18807,"fileName":323,"contentType":324},{"size":319,"image":18808},{"width":321,"height":322},{"sys":18810,"fields":18813},{"id":18811,"createdAt":18812},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":18814,"slug":18815,"articleIntro":-1,"category":18816},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[18817],{"metadata":18818,"sys":18821,"fields":18828},{"tags":18819,"concepts":18820},[],[],{"space":18822,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18824,"publishedVersion":272,"revision":59,"contentType":18826,"locale":27},{"sys":18823},{"type":12,"linkType":13,"id":14},{"sys":18825},{"id":20,"type":12,"linkType":21},{"sys":18827},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18829,"metaTitle":282,"metaDescription":283,"mainTitle":18830,"subtitle":302,"heroImage":18845,"ctaButton":325,"ctaLink":326},[281],{"data":18831,"content":18832,"nodeType":71},{},[18833,18839],{"data":18834,"content":18835,"nodeType":294},{},[18836],{"data":18837,"marks":18838,"value":293,"nodeType":79},{},[],{"data":18840,"content":18841,"nodeType":84},{},[18842],{"data":18843,"marks":18844,"value":301,"nodeType":79},{},[],{"metadata":18846,"sys":18849,"fields":18854},{"tags":18847,"concepts":18848},[],[],{"space":18850,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18852,"publishedVersion":59,"revision":22,"locale":27},{"sys":18851},{"type":12,"linkType":13,"id":14},{"sys":18853},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18855},{"url":317,"details":18856,"fileName":323,"contentType":324},{"size":319,"image":18857},{"width":321,"height":322},{"sys":18859,"fields":18862},{"id":18860,"createdAt":18861},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":18863,"slug":18864,"articleIntro":18863,"category":18865},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[18866],{"metadata":18867,"sys":18870,"fields":18877},{"tags":18868,"concepts":18869},[],[],{"space":18871,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18873,"publishedVersion":272,"revision":59,"contentType":18875,"locale":27},{"sys":18872},{"type":12,"linkType":13,"id":14},{"sys":18874},{"id":20,"type":12,"linkType":21},{"sys":18876},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18878,"metaTitle":282,"metaDescription":283,"mainTitle":18879,"subtitle":302,"heroImage":18894,"ctaButton":325,"ctaLink":326},[281],{"data":18880,"content":18881,"nodeType":71},{},[18882,18888],{"data":18883,"content":18884,"nodeType":294},{},[18885],{"data":18886,"marks":18887,"value":293,"nodeType":79},{},[],{"data":18889,"content":18890,"nodeType":84},{},[18891],{"data":18892,"marks":18893,"value":301,"nodeType":79},{},[],{"metadata":18895,"sys":18898,"fields":18903},{"tags":18896,"concepts":18897},[],[],{"space":18899,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18901,"publishedVersion":59,"revision":22,"locale":27},{"sys":18900},{"type":12,"linkType":13,"id":14},{"sys":18902},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18904},{"url":317,"details":18905,"fileName":323,"contentType":324},{"size":319,"image":18906},{"width":321,"height":322},{"sys":18908,"fields":18911},{"id":18909,"createdAt":18910},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":18912,"slug":18913,"articleIntro":18912,"category":18914},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[18915],{"metadata":18916,"sys":18919,"fields":18926},{"tags":18917,"concepts":18918},[],[],{"space":18920,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18922,"publishedVersion":272,"revision":59,"contentType":18924,"locale":27},{"sys":18921},{"type":12,"linkType":13,"id":14},{"sys":18923},{"id":20,"type":12,"linkType":21},{"sys":18925},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18927,"metaTitle":282,"metaDescription":283,"mainTitle":18928,"subtitle":302,"heroImage":18943,"ctaButton":325,"ctaLink":326},[281],{"data":18929,"content":18930,"nodeType":71},{},[18931,18937],{"data":18932,"content":18933,"nodeType":294},{},[18934],{"data":18935,"marks":18936,"value":293,"nodeType":79},{},[],{"data":18938,"content":18939,"nodeType":84},{},[18940],{"data":18941,"marks":18942,"value":301,"nodeType":79},{},[],{"metadata":18944,"sys":18947,"fields":18952},{"tags":18945,"concepts":18946},[],[],{"space":18948,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18950,"publishedVersion":59,"revision":22,"locale":27},{"sys":18949},{"type":12,"linkType":13,"id":14},{"sys":18951},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":18953},{"url":317,"details":18954,"fileName":323,"contentType":324},{"size":319,"image":18955},{"width":321,"height":322},{"sys":18957,"fields":18960},{"id":18958,"createdAt":18959},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":18961,"slug":18962,"articleIntro":18961,"category":18963},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[18964],{"metadata":18965,"sys":18968,"fields":18975},{"tags":18966,"concepts":18967},[],[],{"space":18969,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":18971,"publishedVersion":272,"revision":59,"contentType":18973,"locale":27},{"sys":18970},{"type":12,"linkType":13,"id":14},{"sys":18972},{"id":20,"type":12,"linkType":21},{"sys":18974},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":18976,"metaTitle":282,"metaDescription":283,"mainTitle":18977,"subtitle":302,"heroImage":18992,"ctaButton":325,"ctaLink":326},[281],{"data":18978,"content":18979,"nodeType":71},{},[18980,18986],{"data":18981,"content":18982,"nodeType":294},{},[18983],{"data":18984,"marks":18985,"value":293,"nodeType":79},{},[],{"data":18987,"content":18988,"nodeType":84},{},[18989],{"data":18990,"marks":18991,"value":301,"nodeType":79},{},[],{"metadata":18993,"sys":18996,"fields":19001},{"tags":18994,"concepts":18995},[],[],{"space":18997,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":18999,"publishedVersion":59,"revision":22,"locale":27},{"sys":18998},{"type":12,"linkType":13,"id":14},{"sys":19000},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19002},{"url":317,"details":19003,"fileName":323,"contentType":324},{"size":319,"image":19004},{"width":321,"height":322},{"sys":19006,"fields":19009},{"id":19007,"createdAt":19008},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":19010,"slug":19011,"articleIntro":-1,"category":19012},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[19013],{"metadata":19014,"sys":19017,"fields":19024},{"tags":19015,"concepts":19016},[],[],{"space":19018,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19020,"publishedVersion":272,"revision":59,"contentType":19022,"locale":27},{"sys":19019},{"type":12,"linkType":13,"id":14},{"sys":19021},{"id":20,"type":12,"linkType":21},{"sys":19023},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19025,"metaTitle":282,"metaDescription":283,"mainTitle":19026,"subtitle":302,"heroImage":19041,"ctaButton":325,"ctaLink":326},[281],{"data":19027,"content":19028,"nodeType":71},{},[19029,19035],{"data":19030,"content":19031,"nodeType":294},{},[19032],{"data":19033,"marks":19034,"value":293,"nodeType":79},{},[],{"data":19036,"content":19037,"nodeType":84},{},[19038],{"data":19039,"marks":19040,"value":301,"nodeType":79},{},[],{"metadata":19042,"sys":19045,"fields":19050},{"tags":19043,"concepts":19044},[],[],{"space":19046,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19048,"publishedVersion":59,"revision":22,"locale":27},{"sys":19047},{"type":12,"linkType":13,"id":14},{"sys":19049},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19051},{"url":317,"details":19052,"fileName":323,"contentType":324},{"size":319,"image":19053},{"width":321,"height":322},{"sys":19055,"fields":19058},{"id":19056,"createdAt":19057},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":19059,"slug":19060,"articleIntro":19059,"category":19061},"Compte 211 - Terrains","compte-211-terrains",[19062],{"metadata":19063,"sys":19066,"fields":19073},{"tags":19064,"concepts":19065},[],[],{"space":19067,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19069,"publishedVersion":272,"revision":59,"contentType":19071,"locale":27},{"sys":19068},{"type":12,"linkType":13,"id":14},{"sys":19070},{"id":20,"type":12,"linkType":21},{"sys":19072},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19074,"metaTitle":282,"metaDescription":283,"mainTitle":19075,"subtitle":302,"heroImage":19090,"ctaButton":325,"ctaLink":326},[281],{"data":19076,"content":19077,"nodeType":71},{},[19078,19084],{"data":19079,"content":19080,"nodeType":294},{},[19081],{"data":19082,"marks":19083,"value":293,"nodeType":79},{},[],{"data":19085,"content":19086,"nodeType":84},{},[19087],{"data":19088,"marks":19089,"value":301,"nodeType":79},{},[],{"metadata":19091,"sys":19094,"fields":19099},{"tags":19092,"concepts":19093},[],[],{"space":19095,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19097,"publishedVersion":59,"revision":22,"locale":27},{"sys":19096},{"type":12,"linkType":13,"id":14},{"sys":19098},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19100},{"url":317,"details":19101,"fileName":323,"contentType":324},{"size":319,"image":19102},{"width":321,"height":322},{"sys":19104,"fields":19107},{"id":19105,"createdAt":19106},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":19108,"slug":19109,"articleIntro":-1,"category":19110},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[19111],{"metadata":19112,"sys":19115,"fields":19122},{"tags":19113,"concepts":19114},[],[],{"space":19116,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19118,"publishedVersion":272,"revision":59,"contentType":19120,"locale":27},{"sys":19117},{"type":12,"linkType":13,"id":14},{"sys":19119},{"id":20,"type":12,"linkType":21},{"sys":19121},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19123,"metaTitle":282,"metaDescription":283,"mainTitle":19124,"subtitle":302,"heroImage":19139,"ctaButton":325,"ctaLink":326},[281],{"data":19125,"content":19126,"nodeType":71},{},[19127,19133],{"data":19128,"content":19129,"nodeType":294},{},[19130],{"data":19131,"marks":19132,"value":293,"nodeType":79},{},[],{"data":19134,"content":19135,"nodeType":84},{},[19136],{"data":19137,"marks":19138,"value":301,"nodeType":79},{},[],{"metadata":19140,"sys":19143,"fields":19148},{"tags":19141,"concepts":19142},[],[],{"space":19144,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19146,"publishedVersion":59,"revision":22,"locale":27},{"sys":19145},{"type":12,"linkType":13,"id":14},{"sys":19147},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19149},{"url":317,"details":19150,"fileName":323,"contentType":324},{"size":319,"image":19151},{"width":321,"height":322},{"sys":19153,"fields":19156},{"id":19154,"createdAt":19155},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":19157,"slug":19158,"articleIntro":19157,"category":19159},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[19160],{"metadata":19161,"sys":19164,"fields":19171},{"tags":19162,"concepts":19163},[],[],{"space":19165,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19167,"publishedVersion":272,"revision":59,"contentType":19169,"locale":27},{"sys":19166},{"type":12,"linkType":13,"id":14},{"sys":19168},{"id":20,"type":12,"linkType":21},{"sys":19170},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19172,"metaTitle":282,"metaDescription":283,"mainTitle":19173,"subtitle":302,"heroImage":19188,"ctaButton":325,"ctaLink":326},[281],{"data":19174,"content":19175,"nodeType":71},{},[19176,19182],{"data":19177,"content":19178,"nodeType":294},{},[19179],{"data":19180,"marks":19181,"value":293,"nodeType":79},{},[],{"data":19183,"content":19184,"nodeType":84},{},[19185],{"data":19186,"marks":19187,"value":301,"nodeType":79},{},[],{"metadata":19189,"sys":19192,"fields":19197},{"tags":19190,"concepts":19191},[],[],{"space":19193,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19195,"publishedVersion":59,"revision":22,"locale":27},{"sys":19194},{"type":12,"linkType":13,"id":14},{"sys":19196},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19198},{"url":317,"details":19199,"fileName":323,"contentType":324},{"size":319,"image":19200},{"width":321,"height":322},{"sys":19202,"fields":19205},{"id":19203,"createdAt":19204},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":19206,"slug":19207,"articleIntro":19206,"category":19208},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[19209],{"metadata":19210,"sys":19213,"fields":19220},{"tags":19211,"concepts":19212},[],[],{"space":19214,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19216,"publishedVersion":272,"revision":59,"contentType":19218,"locale":27},{"sys":19215},{"type":12,"linkType":13,"id":14},{"sys":19217},{"id":20,"type":12,"linkType":21},{"sys":19219},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19221,"metaTitle":282,"metaDescription":283,"mainTitle":19222,"subtitle":302,"heroImage":19237,"ctaButton":325,"ctaLink":326},[281],{"data":19223,"content":19224,"nodeType":71},{},[19225,19231],{"data":19226,"content":19227,"nodeType":294},{},[19228],{"data":19229,"marks":19230,"value":293,"nodeType":79},{},[],{"data":19232,"content":19233,"nodeType":84},{},[19234],{"data":19235,"marks":19236,"value":301,"nodeType":79},{},[],{"metadata":19238,"sys":19241,"fields":19246},{"tags":19239,"concepts":19240},[],[],{"space":19242,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19244,"publishedVersion":59,"revision":22,"locale":27},{"sys":19243},{"type":12,"linkType":13,"id":14},{"sys":19245},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19247},{"url":317,"details":19248,"fileName":323,"contentType":324},{"size":319,"image":19249},{"width":321,"height":322},{"sys":19251,"fields":19254},{"id":19252,"createdAt":19253},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":19255,"slug":19256,"articleIntro":19255,"category":19257},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[19258],{"metadata":19259,"sys":19262,"fields":19269},{"tags":19260,"concepts":19261},[],[],{"space":19263,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19265,"publishedVersion":272,"revision":59,"contentType":19267,"locale":27},{"sys":19264},{"type":12,"linkType":13,"id":14},{"sys":19266},{"id":20,"type":12,"linkType":21},{"sys":19268},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19270,"metaTitle":282,"metaDescription":283,"mainTitle":19271,"subtitle":302,"heroImage":19286,"ctaButton":325,"ctaLink":326},[281],{"data":19272,"content":19273,"nodeType":71},{},[19274,19280],{"data":19275,"content":19276,"nodeType":294},{},[19277],{"data":19278,"marks":19279,"value":293,"nodeType":79},{},[],{"data":19281,"content":19282,"nodeType":84},{},[19283],{"data":19284,"marks":19285,"value":301,"nodeType":79},{},[],{"metadata":19287,"sys":19290,"fields":19295},{"tags":19288,"concepts":19289},[],[],{"space":19291,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19293,"publishedVersion":59,"revision":22,"locale":27},{"sys":19292},{"type":12,"linkType":13,"id":14},{"sys":19294},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19296},{"url":317,"details":19297,"fileName":323,"contentType":324},{"size":319,"image":19298},{"width":321,"height":322},{"sys":19300,"fields":19303},{"id":19301,"createdAt":19302},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":19304,"slug":19305,"articleIntro":-1,"category":19306},"Compte 512 - Banques","compte-512-banques",[19307],{"metadata":19308,"sys":19311,"fields":19318},{"tags":19309,"concepts":19310},[],[],{"space":19312,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19314,"publishedVersion":272,"revision":59,"contentType":19316,"locale":27},{"sys":19313},{"type":12,"linkType":13,"id":14},{"sys":19315},{"id":20,"type":12,"linkType":21},{"sys":19317},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19319,"metaTitle":282,"metaDescription":283,"mainTitle":19320,"subtitle":302,"heroImage":19335,"ctaButton":325,"ctaLink":326},[281],{"data":19321,"content":19322,"nodeType":71},{},[19323,19329],{"data":19324,"content":19325,"nodeType":294},{},[19326],{"data":19327,"marks":19328,"value":293,"nodeType":79},{},[],{"data":19330,"content":19331,"nodeType":84},{},[19332],{"data":19333,"marks":19334,"value":301,"nodeType":79},{},[],{"metadata":19336,"sys":19339,"fields":19344},{"tags":19337,"concepts":19338},[],[],{"space":19340,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19342,"publishedVersion":59,"revision":22,"locale":27},{"sys":19341},{"type":12,"linkType":13,"id":14},{"sys":19343},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19345},{"url":317,"details":19346,"fileName":323,"contentType":324},{"size":319,"image":19347},{"width":321,"height":322},{"sys":19349,"fields":19352},{"id":19350,"createdAt":19351},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":19353,"slug":19354,"articleIntro":19353,"category":19355},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[19356],{"metadata":19357,"sys":19360,"fields":19367},{"tags":19358,"concepts":19359},[],[],{"space":19361,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19363,"publishedVersion":272,"revision":59,"contentType":19365,"locale":27},{"sys":19362},{"type":12,"linkType":13,"id":14},{"sys":19364},{"id":20,"type":12,"linkType":21},{"sys":19366},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19368,"metaTitle":282,"metaDescription":283,"mainTitle":19369,"subtitle":302,"heroImage":19384,"ctaButton":325,"ctaLink":326},[281],{"data":19370,"content":19371,"nodeType":71},{},[19372,19378],{"data":19373,"content":19374,"nodeType":294},{},[19375],{"data":19376,"marks":19377,"value":293,"nodeType":79},{},[],{"data":19379,"content":19380,"nodeType":84},{},[19381],{"data":19382,"marks":19383,"value":301,"nodeType":79},{},[],{"metadata":19385,"sys":19388,"fields":19393},{"tags":19386,"concepts":19387},[],[],{"space":19389,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19391,"publishedVersion":59,"revision":22,"locale":27},{"sys":19390},{"type":12,"linkType":13,"id":14},{"sys":19392},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19394},{"url":317,"details":19395,"fileName":323,"contentType":324},{"size":319,"image":19396},{"width":321,"height":322},{"sys":19398,"fields":19401},{"id":19399,"createdAt":19400},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":19402,"slug":19403,"articleIntro":19402,"category":19404},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[19405],{"metadata":19406,"sys":19409,"fields":19416},{"tags":19407,"concepts":19408},[],[],{"space":19410,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19412,"publishedVersion":272,"revision":59,"contentType":19414,"locale":27},{"sys":19411},{"type":12,"linkType":13,"id":14},{"sys":19413},{"id":20,"type":12,"linkType":21},{"sys":19415},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19417,"metaTitle":282,"metaDescription":283,"mainTitle":19418,"subtitle":302,"heroImage":19433,"ctaButton":325,"ctaLink":326},[281],{"data":19419,"content":19420,"nodeType":71},{},[19421,19427],{"data":19422,"content":19423,"nodeType":294},{},[19424],{"data":19425,"marks":19426,"value":293,"nodeType":79},{},[],{"data":19428,"content":19429,"nodeType":84},{},[19430],{"data":19431,"marks":19432,"value":301,"nodeType":79},{},[],{"metadata":19434,"sys":19437,"fields":19442},{"tags":19435,"concepts":19436},[],[],{"space":19438,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19440,"publishedVersion":59,"revision":22,"locale":27},{"sys":19439},{"type":12,"linkType":13,"id":14},{"sys":19441},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19443},{"url":317,"details":19444,"fileName":323,"contentType":324},{"size":319,"image":19445},{"width":321,"height":322},{"sys":19447,"fields":19450},{"id":19448,"createdAt":19449},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":19451,"slug":19452,"articleIntro":19451,"category":19453},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[19454],{"metadata":19455,"sys":19458,"fields":19465},{"tags":19456,"concepts":19457},[],[],{"space":19459,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19461,"publishedVersion":272,"revision":59,"contentType":19463,"locale":27},{"sys":19460},{"type":12,"linkType":13,"id":14},{"sys":19462},{"id":20,"type":12,"linkType":21},{"sys":19464},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19466,"metaTitle":282,"metaDescription":283,"mainTitle":19467,"subtitle":302,"heroImage":19482,"ctaButton":325,"ctaLink":326},[281],{"data":19468,"content":19469,"nodeType":71},{},[19470,19476],{"data":19471,"content":19472,"nodeType":294},{},[19473],{"data":19474,"marks":19475,"value":293,"nodeType":79},{},[],{"data":19477,"content":19478,"nodeType":84},{},[19479],{"data":19480,"marks":19481,"value":301,"nodeType":79},{},[],{"metadata":19483,"sys":19486,"fields":19491},{"tags":19484,"concepts":19485},[],[],{"space":19487,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19489,"publishedVersion":59,"revision":22,"locale":27},{"sys":19488},{"type":12,"linkType":13,"id":14},{"sys":19490},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19492},{"url":317,"details":19493,"fileName":323,"contentType":324},{"size":319,"image":19494},{"width":321,"height":322},{"sys":19496,"fields":19499},{"id":19497,"createdAt":19498},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":19500,"slug":19501,"articleIntro":19500,"category":19502},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[19503],{"metadata":19504,"sys":19507,"fields":19514},{"tags":19505,"concepts":19506},[],[],{"space":19508,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19510,"publishedVersion":272,"revision":59,"contentType":19512,"locale":27},{"sys":19509},{"type":12,"linkType":13,"id":14},{"sys":19511},{"id":20,"type":12,"linkType":21},{"sys":19513},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19515,"metaTitle":282,"metaDescription":283,"mainTitle":19516,"subtitle":302,"heroImage":19531,"ctaButton":325,"ctaLink":326},[281],{"data":19517,"content":19518,"nodeType":71},{},[19519,19525],{"data":19520,"content":19521,"nodeType":294},{},[19522],{"data":19523,"marks":19524,"value":293,"nodeType":79},{},[],{"data":19526,"content":19527,"nodeType":84},{},[19528],{"data":19529,"marks":19530,"value":301,"nodeType":79},{},[],{"metadata":19532,"sys":19535,"fields":19540},{"tags":19533,"concepts":19534},[],[],{"space":19536,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19538,"publishedVersion":59,"revision":22,"locale":27},{"sys":19537},{"type":12,"linkType":13,"id":14},{"sys":19539},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19541},{"url":317,"details":19542,"fileName":323,"contentType":324},{"size":319,"image":19543},{"width":321,"height":322},{"sys":19545,"fields":19548},{"id":19546,"createdAt":19547},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":19549,"slug":19550,"articleIntro":19549,"category":19551},"Compte 2184 - Mobilier","compte-2184-mobilier",[19552],{"metadata":19553,"sys":19556,"fields":19563},{"tags":19554,"concepts":19555},[],[],{"space":19557,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19559,"publishedVersion":272,"revision":59,"contentType":19561,"locale":27},{"sys":19558},{"type":12,"linkType":13,"id":14},{"sys":19560},{"id":20,"type":12,"linkType":21},{"sys":19562},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19564,"metaTitle":282,"metaDescription":283,"mainTitle":19565,"subtitle":302,"heroImage":19580,"ctaButton":325,"ctaLink":326},[281],{"data":19566,"content":19567,"nodeType":71},{},[19568,19574],{"data":19569,"content":19570,"nodeType":294},{},[19571],{"data":19572,"marks":19573,"value":293,"nodeType":79},{},[],{"data":19575,"content":19576,"nodeType":84},{},[19577],{"data":19578,"marks":19579,"value":301,"nodeType":79},{},[],{"metadata":19581,"sys":19584,"fields":19589},{"tags":19582,"concepts":19583},[],[],{"space":19585,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19587,"publishedVersion":59,"revision":22,"locale":27},{"sys":19586},{"type":12,"linkType":13,"id":14},{"sys":19588},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19590},{"url":317,"details":19591,"fileName":323,"contentType":324},{"size":319,"image":19592},{"width":321,"height":322},{"sys":19594,"fields":19597},{"id":19595,"createdAt":19596},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":19598,"slug":19599,"articleIntro":19598,"category":19600},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[19601],{"metadata":19602,"sys":19605,"fields":19612},{"tags":19603,"concepts":19604},[],[],{"space":19606,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19608,"publishedVersion":272,"revision":59,"contentType":19610,"locale":27},{"sys":19607},{"type":12,"linkType":13,"id":14},{"sys":19609},{"id":20,"type":12,"linkType":21},{"sys":19611},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19613,"metaTitle":282,"metaDescription":283,"mainTitle":19614,"subtitle":302,"heroImage":19629,"ctaButton":325,"ctaLink":326},[281],{"data":19615,"content":19616,"nodeType":71},{},[19617,19623],{"data":19618,"content":19619,"nodeType":294},{},[19620],{"data":19621,"marks":19622,"value":293,"nodeType":79},{},[],{"data":19624,"content":19625,"nodeType":84},{},[19626],{"data":19627,"marks":19628,"value":301,"nodeType":79},{},[],{"metadata":19630,"sys":19633,"fields":19638},{"tags":19631,"concepts":19632},[],[],{"space":19634,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19636,"publishedVersion":59,"revision":22,"locale":27},{"sys":19635},{"type":12,"linkType":13,"id":14},{"sys":19637},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19639},{"url":317,"details":19640,"fileName":323,"contentType":324},{"size":319,"image":19641},{"width":321,"height":322},{"sys":19643,"fields":19646},{"id":19644,"createdAt":19645},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":19647,"slug":19648,"articleIntro":19647,"category":19649},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[19650],{"metadata":19651,"sys":19654,"fields":19661},{"tags":19652,"concepts":19653},[],[],{"space":19655,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19657,"publishedVersion":272,"revision":59,"contentType":19659,"locale":27},{"sys":19656},{"type":12,"linkType":13,"id":14},{"sys":19658},{"id":20,"type":12,"linkType":21},{"sys":19660},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19662,"metaTitle":282,"metaDescription":283,"mainTitle":19663,"subtitle":302,"heroImage":19678,"ctaButton":325,"ctaLink":326},[281],{"data":19664,"content":19665,"nodeType":71},{},[19666,19672],{"data":19667,"content":19668,"nodeType":294},{},[19669],{"data":19670,"marks":19671,"value":293,"nodeType":79},{},[],{"data":19673,"content":19674,"nodeType":84},{},[19675],{"data":19676,"marks":19677,"value":301,"nodeType":79},{},[],{"metadata":19679,"sys":19682,"fields":19687},{"tags":19680,"concepts":19681},[],[],{"space":19683,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19685,"publishedVersion":59,"revision":22,"locale":27},{"sys":19684},{"type":12,"linkType":13,"id":14},{"sys":19686},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19688},{"url":317,"details":19689,"fileName":323,"contentType":324},{"size":319,"image":19690},{"width":321,"height":322},{"sys":19692,"fields":19695},{"id":19693,"createdAt":19694},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":19696,"slug":19697,"articleIntro":19696,"category":19698},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[19699],{"metadata":19700,"sys":19703,"fields":19710},{"tags":19701,"concepts":19702},[],[],{"space":19704,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19706,"publishedVersion":272,"revision":59,"contentType":19708,"locale":27},{"sys":19705},{"type":12,"linkType":13,"id":14},{"sys":19707},{"id":20,"type":12,"linkType":21},{"sys":19709},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19711,"metaTitle":282,"metaDescription":283,"mainTitle":19712,"subtitle":302,"heroImage":19727,"ctaButton":325,"ctaLink":326},[281],{"data":19713,"content":19714,"nodeType":71},{},[19715,19721],{"data":19716,"content":19717,"nodeType":294},{},[19718],{"data":19719,"marks":19720,"value":293,"nodeType":79},{},[],{"data":19722,"content":19723,"nodeType":84},{},[19724],{"data":19725,"marks":19726,"value":301,"nodeType":79},{},[],{"metadata":19728,"sys":19731,"fields":19736},{"tags":19729,"concepts":19730},[],[],{"space":19732,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19734,"publishedVersion":59,"revision":22,"locale":27},{"sys":19733},{"type":12,"linkType":13,"id":14},{"sys":19735},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19737},{"url":317,"details":19738,"fileName":323,"contentType":324},{"size":319,"image":19739},{"width":321,"height":322},{"sys":19741,"fields":19744},{"id":19742,"createdAt":19743},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":19745,"slug":19746,"articleIntro":19745,"category":19747},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[19748],{"metadata":19749,"sys":19752,"fields":19759},{"tags":19750,"concepts":19751},[],[],{"space":19753,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19755,"publishedVersion":272,"revision":59,"contentType":19757,"locale":27},{"sys":19754},{"type":12,"linkType":13,"id":14},{"sys":19756},{"id":20,"type":12,"linkType":21},{"sys":19758},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19760,"metaTitle":282,"metaDescription":283,"mainTitle":19761,"subtitle":302,"heroImage":19776,"ctaButton":325,"ctaLink":326},[281],{"data":19762,"content":19763,"nodeType":71},{},[19764,19770],{"data":19765,"content":19766,"nodeType":294},{},[19767],{"data":19768,"marks":19769,"value":293,"nodeType":79},{},[],{"data":19771,"content":19772,"nodeType":84},{},[19773],{"data":19774,"marks":19775,"value":301,"nodeType":79},{},[],{"metadata":19777,"sys":19780,"fields":19785},{"tags":19778,"concepts":19779},[],[],{"space":19781,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19783,"publishedVersion":59,"revision":22,"locale":27},{"sys":19782},{"type":12,"linkType":13,"id":14},{"sys":19784},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19786},{"url":317,"details":19787,"fileName":323,"contentType":324},{"size":319,"image":19788},{"width":321,"height":322},{"sys":19790,"fields":19793},{"id":19791,"createdAt":19792},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":19794,"slug":19795,"articleIntro":19794,"category":19796},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[19797],{"metadata":19798,"sys":19801,"fields":19808},{"tags":19799,"concepts":19800},[],[],{"space":19802,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19804,"publishedVersion":272,"revision":59,"contentType":19806,"locale":27},{"sys":19803},{"type":12,"linkType":13,"id":14},{"sys":19805},{"id":20,"type":12,"linkType":21},{"sys":19807},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19809,"metaTitle":282,"metaDescription":283,"mainTitle":19810,"subtitle":302,"heroImage":19825,"ctaButton":325,"ctaLink":326},[281],{"data":19811,"content":19812,"nodeType":71},{},[19813,19819],{"data":19814,"content":19815,"nodeType":294},{},[19816],{"data":19817,"marks":19818,"value":293,"nodeType":79},{},[],{"data":19820,"content":19821,"nodeType":84},{},[19822],{"data":19823,"marks":19824,"value":301,"nodeType":79},{},[],{"metadata":19826,"sys":19829,"fields":19834},{"tags":19827,"concepts":19828},[],[],{"space":19830,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19832,"publishedVersion":59,"revision":22,"locale":27},{"sys":19831},{"type":12,"linkType":13,"id":14},{"sys":19833},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19835},{"url":317,"details":19836,"fileName":323,"contentType":324},{"size":319,"image":19837},{"width":321,"height":322},{"sys":19839,"fields":19842},{"id":19840,"createdAt":19841},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":19843,"slug":19844,"articleIntro":-1,"category":19845},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[19846],{"metadata":19847,"sys":19850,"fields":19857},{"tags":19848,"concepts":19849},[],[],{"space":19851,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19853,"publishedVersion":272,"revision":59,"contentType":19855,"locale":27},{"sys":19852},{"type":12,"linkType":13,"id":14},{"sys":19854},{"id":20,"type":12,"linkType":21},{"sys":19856},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19858,"metaTitle":282,"metaDescription":283,"mainTitle":19859,"subtitle":302,"heroImage":19874,"ctaButton":325,"ctaLink":326},[281],{"data":19860,"content":19861,"nodeType":71},{},[19862,19868],{"data":19863,"content":19864,"nodeType":294},{},[19865],{"data":19866,"marks":19867,"value":293,"nodeType":79},{},[],{"data":19869,"content":19870,"nodeType":84},{},[19871],{"data":19872,"marks":19873,"value":301,"nodeType":79},{},[],{"metadata":19875,"sys":19878,"fields":19883},{"tags":19876,"concepts":19877},[],[],{"space":19879,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19881,"publishedVersion":59,"revision":22,"locale":27},{"sys":19880},{"type":12,"linkType":13,"id":14},{"sys":19882},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19884},{"url":317,"details":19885,"fileName":323,"contentType":324},{"size":319,"image":19886},{"width":321,"height":322},{"sys":19888,"fields":19891},{"id":19889,"createdAt":19890},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":19892,"slug":19893,"articleIntro":19892,"category":19894},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[19895],{"metadata":19896,"sys":19899,"fields":19906},{"tags":19897,"concepts":19898},[],[],{"space":19900,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19902,"publishedVersion":272,"revision":59,"contentType":19904,"locale":27},{"sys":19901},{"type":12,"linkType":13,"id":14},{"sys":19903},{"id":20,"type":12,"linkType":21},{"sys":19905},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19907,"metaTitle":282,"metaDescription":283,"mainTitle":19908,"subtitle":302,"heroImage":19923,"ctaButton":325,"ctaLink":326},[281],{"data":19909,"content":19910,"nodeType":71},{},[19911,19917],{"data":19912,"content":19913,"nodeType":294},{},[19914],{"data":19915,"marks":19916,"value":293,"nodeType":79},{},[],{"data":19918,"content":19919,"nodeType":84},{},[19920],{"data":19921,"marks":19922,"value":301,"nodeType":79},{},[],{"metadata":19924,"sys":19927,"fields":19932},{"tags":19925,"concepts":19926},[],[],{"space":19928,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19930,"publishedVersion":59,"revision":22,"locale":27},{"sys":19929},{"type":12,"linkType":13,"id":14},{"sys":19931},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19933},{"url":317,"details":19934,"fileName":323,"contentType":324},{"size":319,"image":19935},{"width":321,"height":322},{"sys":19937,"fields":19940},{"id":19938,"createdAt":19939},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":19941,"slug":19942,"articleIntro":19941,"category":19943},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[19944],{"metadata":19945,"sys":19948,"fields":19955},{"tags":19946,"concepts":19947},[],[],{"space":19949,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":19951,"publishedVersion":272,"revision":59,"contentType":19953,"locale":27},{"sys":19950},{"type":12,"linkType":13,"id":14},{"sys":19952},{"id":20,"type":12,"linkType":21},{"sys":19954},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":19956,"metaTitle":282,"metaDescription":283,"mainTitle":19957,"subtitle":302,"heroImage":19972,"ctaButton":325,"ctaLink":326},[281],{"data":19958,"content":19959,"nodeType":71},{},[19960,19966],{"data":19961,"content":19962,"nodeType":294},{},[19963],{"data":19964,"marks":19965,"value":293,"nodeType":79},{},[],{"data":19967,"content":19968,"nodeType":84},{},[19969],{"data":19970,"marks":19971,"value":301,"nodeType":79},{},[],{"metadata":19973,"sys":19976,"fields":19981},{"tags":19974,"concepts":19975},[],[],{"space":19977,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":19979,"publishedVersion":59,"revision":22,"locale":27},{"sys":19978},{"type":12,"linkType":13,"id":14},{"sys":19980},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":19982},{"url":317,"details":19983,"fileName":323,"contentType":324},{"size":319,"image":19984},{"width":321,"height":322},{"sys":19986,"fields":19989},{"id":19987,"createdAt":19988},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":19990,"slug":19991,"articleIntro":19990,"category":19992},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[19993],{"metadata":19994,"sys":19997,"fields":20004},{"tags":19995,"concepts":19996},[],[],{"space":19998,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20000,"publishedVersion":272,"revision":59,"contentType":20002,"locale":27},{"sys":19999},{"type":12,"linkType":13,"id":14},{"sys":20001},{"id":20,"type":12,"linkType":21},{"sys":20003},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20005,"metaTitle":282,"metaDescription":283,"mainTitle":20006,"subtitle":302,"heroImage":20021,"ctaButton":325,"ctaLink":326},[281],{"data":20007,"content":20008,"nodeType":71},{},[20009,20015],{"data":20010,"content":20011,"nodeType":294},{},[20012],{"data":20013,"marks":20014,"value":293,"nodeType":79},{},[],{"data":20016,"content":20017,"nodeType":84},{},[20018],{"data":20019,"marks":20020,"value":301,"nodeType":79},{},[],{"metadata":20022,"sys":20025,"fields":20030},{"tags":20023,"concepts":20024},[],[],{"space":20026,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20028,"publishedVersion":59,"revision":22,"locale":27},{"sys":20027},{"type":12,"linkType":13,"id":14},{"sys":20029},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20031},{"url":317,"details":20032,"fileName":323,"contentType":324},{"size":319,"image":20033},{"width":321,"height":322},{"sys":20035,"fields":20038},{"id":20036,"createdAt":20037},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":20039,"slug":20040,"articleIntro":20039,"category":20041},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[20042],{"metadata":20043,"sys":20046,"fields":20053},{"tags":20044,"concepts":20045},[],[],{"space":20047,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20049,"publishedVersion":272,"revision":59,"contentType":20051,"locale":27},{"sys":20048},{"type":12,"linkType":13,"id":14},{"sys":20050},{"id":20,"type":12,"linkType":21},{"sys":20052},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20054,"metaTitle":282,"metaDescription":283,"mainTitle":20055,"subtitle":302,"heroImage":20070,"ctaButton":325,"ctaLink":326},[281],{"data":20056,"content":20057,"nodeType":71},{},[20058,20064],{"data":20059,"content":20060,"nodeType":294},{},[20061],{"data":20062,"marks":20063,"value":293,"nodeType":79},{},[],{"data":20065,"content":20066,"nodeType":84},{},[20067],{"data":20068,"marks":20069,"value":301,"nodeType":79},{},[],{"metadata":20071,"sys":20074,"fields":20079},{"tags":20072,"concepts":20073},[],[],{"space":20075,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20077,"publishedVersion":59,"revision":22,"locale":27},{"sys":20076},{"type":12,"linkType":13,"id":14},{"sys":20078},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20080},{"url":317,"details":20081,"fileName":323,"contentType":324},{"size":319,"image":20082},{"width":321,"height":322},{"sys":20084,"fields":20087},{"id":20085,"createdAt":20086},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":20088,"slug":20089,"articleIntro":-1,"category":20090},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[20091],{"metadata":20092,"sys":20095,"fields":20102},{"tags":20093,"concepts":20094},[],[],{"space":20096,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20098,"publishedVersion":272,"revision":59,"contentType":20100,"locale":27},{"sys":20097},{"type":12,"linkType":13,"id":14},{"sys":20099},{"id":20,"type":12,"linkType":21},{"sys":20101},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20103,"metaTitle":282,"metaDescription":283,"mainTitle":20104,"subtitle":302,"heroImage":20119,"ctaButton":325,"ctaLink":326},[281],{"data":20105,"content":20106,"nodeType":71},{},[20107,20113],{"data":20108,"content":20109,"nodeType":294},{},[20110],{"data":20111,"marks":20112,"value":293,"nodeType":79},{},[],{"data":20114,"content":20115,"nodeType":84},{},[20116],{"data":20117,"marks":20118,"value":301,"nodeType":79},{},[],{"metadata":20120,"sys":20123,"fields":20128},{"tags":20121,"concepts":20122},[],[],{"space":20124,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20126,"publishedVersion":59,"revision":22,"locale":27},{"sys":20125},{"type":12,"linkType":13,"id":14},{"sys":20127},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20129},{"url":317,"details":20130,"fileName":323,"contentType":324},{"size":319,"image":20131},{"width":321,"height":322},{"sys":20133,"fields":20136},{"id":20134,"createdAt":20135},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":20137,"slug":20138,"articleIntro":20137,"category":20139},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[20140],{"metadata":20141,"sys":20144,"fields":20151},{"tags":20142,"concepts":20143},[],[],{"space":20145,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20147,"publishedVersion":272,"revision":59,"contentType":20149,"locale":27},{"sys":20146},{"type":12,"linkType":13,"id":14},{"sys":20148},{"id":20,"type":12,"linkType":21},{"sys":20150},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20152,"metaTitle":282,"metaDescription":283,"mainTitle":20153,"subtitle":302,"heroImage":20168,"ctaButton":325,"ctaLink":326},[281],{"data":20154,"content":20155,"nodeType":71},{},[20156,20162],{"data":20157,"content":20158,"nodeType":294},{},[20159],{"data":20160,"marks":20161,"value":293,"nodeType":79},{},[],{"data":20163,"content":20164,"nodeType":84},{},[20165],{"data":20166,"marks":20167,"value":301,"nodeType":79},{},[],{"metadata":20169,"sys":20172,"fields":20177},{"tags":20170,"concepts":20171},[],[],{"space":20173,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20175,"publishedVersion":59,"revision":22,"locale":27},{"sys":20174},{"type":12,"linkType":13,"id":14},{"sys":20176},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20178},{"url":317,"details":20179,"fileName":323,"contentType":324},{"size":319,"image":20180},{"width":321,"height":322},{"sys":20182,"fields":20185},{"id":20183,"createdAt":20184},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":20186,"slug":20187,"articleIntro":-1,"category":20188},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[20189],{"metadata":20190,"sys":20193,"fields":20200},{"tags":20191,"concepts":20192},[],[],{"space":20194,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20196,"publishedVersion":272,"revision":59,"contentType":20198,"locale":27},{"sys":20195},{"type":12,"linkType":13,"id":14},{"sys":20197},{"id":20,"type":12,"linkType":21},{"sys":20199},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20201,"metaTitle":282,"metaDescription":283,"mainTitle":20202,"subtitle":302,"heroImage":20217,"ctaButton":325,"ctaLink":326},[281],{"data":20203,"content":20204,"nodeType":71},{},[20205,20211],{"data":20206,"content":20207,"nodeType":294},{},[20208],{"data":20209,"marks":20210,"value":293,"nodeType":79},{},[],{"data":20212,"content":20213,"nodeType":84},{},[20214],{"data":20215,"marks":20216,"value":301,"nodeType":79},{},[],{"metadata":20218,"sys":20221,"fields":20226},{"tags":20219,"concepts":20220},[],[],{"space":20222,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20224,"publishedVersion":59,"revision":22,"locale":27},{"sys":20223},{"type":12,"linkType":13,"id":14},{"sys":20225},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20227},{"url":317,"details":20228,"fileName":323,"contentType":324},{"size":319,"image":20229},{"width":321,"height":322},{"sys":20231,"fields":20234},{"id":20232,"createdAt":20233},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":20235,"slug":20236,"articleIntro":20235,"category":20237},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[20238],{"metadata":20239,"sys":20242,"fields":20249},{"tags":20240,"concepts":20241},[],[],{"space":20243,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20245,"publishedVersion":272,"revision":59,"contentType":20247,"locale":27},{"sys":20244},{"type":12,"linkType":13,"id":14},{"sys":20246},{"id":20,"type":12,"linkType":21},{"sys":20248},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20250,"metaTitle":282,"metaDescription":283,"mainTitle":20251,"subtitle":302,"heroImage":20266,"ctaButton":325,"ctaLink":326},[281],{"data":20252,"content":20253,"nodeType":71},{},[20254,20260],{"data":20255,"content":20256,"nodeType":294},{},[20257],{"data":20258,"marks":20259,"value":293,"nodeType":79},{},[],{"data":20261,"content":20262,"nodeType":84},{},[20263],{"data":20264,"marks":20265,"value":301,"nodeType":79},{},[],{"metadata":20267,"sys":20270,"fields":20275},{"tags":20268,"concepts":20269},[],[],{"space":20271,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20273,"publishedVersion":59,"revision":22,"locale":27},{"sys":20272},{"type":12,"linkType":13,"id":14},{"sys":20274},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20276},{"url":317,"details":20277,"fileName":323,"contentType":324},{"size":319,"image":20278},{"width":321,"height":322},{"sys":20280,"fields":20283},{"id":20281,"createdAt":20282},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":20284,"slug":20285,"articleIntro":-1,"category":20286},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[20287],{"metadata":20288,"sys":20291,"fields":20298},{"tags":20289,"concepts":20290},[],[],{"space":20292,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20294,"publishedVersion":272,"revision":59,"contentType":20296,"locale":27},{"sys":20293},{"type":12,"linkType":13,"id":14},{"sys":20295},{"id":20,"type":12,"linkType":21},{"sys":20297},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20299,"metaTitle":282,"metaDescription":283,"mainTitle":20300,"subtitle":302,"heroImage":20315,"ctaButton":325,"ctaLink":326},[281],{"data":20301,"content":20302,"nodeType":71},{},[20303,20309],{"data":20304,"content":20305,"nodeType":294},{},[20306],{"data":20307,"marks":20308,"value":293,"nodeType":79},{},[],{"data":20310,"content":20311,"nodeType":84},{},[20312],{"data":20313,"marks":20314,"value":301,"nodeType":79},{},[],{"metadata":20316,"sys":20319,"fields":20324},{"tags":20317,"concepts":20318},[],[],{"space":20320,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20322,"publishedVersion":59,"revision":22,"locale":27},{"sys":20321},{"type":12,"linkType":13,"id":14},{"sys":20323},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20325},{"url":317,"details":20326,"fileName":323,"contentType":324},{"size":319,"image":20327},{"width":321,"height":322},{"sys":20329,"fields":20332},{"id":20330,"createdAt":20331},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":20333,"slug":20334,"articleIntro":20333,"category":20335},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[20336],{"metadata":20337,"sys":20340,"fields":20347},{"tags":20338,"concepts":20339},[],[],{"space":20341,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20343,"publishedVersion":272,"revision":59,"contentType":20345,"locale":27},{"sys":20342},{"type":12,"linkType":13,"id":14},{"sys":20344},{"id":20,"type":12,"linkType":21},{"sys":20346},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20348,"metaTitle":282,"metaDescription":283,"mainTitle":20349,"subtitle":302,"heroImage":20364,"ctaButton":325,"ctaLink":326},[281],{"data":20350,"content":20351,"nodeType":71},{},[20352,20358],{"data":20353,"content":20354,"nodeType":294},{},[20355],{"data":20356,"marks":20357,"value":293,"nodeType":79},{},[],{"data":20359,"content":20360,"nodeType":84},{},[20361],{"data":20362,"marks":20363,"value":301,"nodeType":79},{},[],{"metadata":20365,"sys":20368,"fields":20373},{"tags":20366,"concepts":20367},[],[],{"space":20369,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20371,"publishedVersion":59,"revision":22,"locale":27},{"sys":20370},{"type":12,"linkType":13,"id":14},{"sys":20372},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20374},{"url":317,"details":20375,"fileName":323,"contentType":324},{"size":319,"image":20376},{"width":321,"height":322},{"sys":20378,"fields":20381},{"id":20379,"createdAt":20380},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":20382,"slug":20383,"articleIntro":20382,"category":20384},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[20385],{"metadata":20386,"sys":20389,"fields":20396},{"tags":20387,"concepts":20388},[],[],{"space":20390,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20392,"publishedVersion":272,"revision":59,"contentType":20394,"locale":27},{"sys":20391},{"type":12,"linkType":13,"id":14},{"sys":20393},{"id":20,"type":12,"linkType":21},{"sys":20395},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20397,"metaTitle":282,"metaDescription":283,"mainTitle":20398,"subtitle":302,"heroImage":20413,"ctaButton":325,"ctaLink":326},[281],{"data":20399,"content":20400,"nodeType":71},{},[20401,20407],{"data":20402,"content":20403,"nodeType":294},{},[20404],{"data":20405,"marks":20406,"value":293,"nodeType":79},{},[],{"data":20408,"content":20409,"nodeType":84},{},[20410],{"data":20411,"marks":20412,"value":301,"nodeType":79},{},[],{"metadata":20414,"sys":20417,"fields":20422},{"tags":20415,"concepts":20416},[],[],{"space":20418,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20420,"publishedVersion":59,"revision":22,"locale":27},{"sys":20419},{"type":12,"linkType":13,"id":14},{"sys":20421},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20423},{"url":317,"details":20424,"fileName":323,"contentType":324},{"size":319,"image":20425},{"width":321,"height":322},{"sys":20427,"fields":20430},{"id":20428,"createdAt":20429},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":20431,"slug":20432,"articleIntro":-1,"category":20433},"Compte 66 - Charges financières","compte-66-charges-financieres",[20434],{"metadata":20435,"sys":20438,"fields":20445},{"tags":20436,"concepts":20437},[],[],{"space":20439,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20441,"publishedVersion":272,"revision":59,"contentType":20443,"locale":27},{"sys":20440},{"type":12,"linkType":13,"id":14},{"sys":20442},{"id":20,"type":12,"linkType":21},{"sys":20444},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20446,"metaTitle":282,"metaDescription":283,"mainTitle":20447,"subtitle":302,"heroImage":20462,"ctaButton":325,"ctaLink":326},[281],{"data":20448,"content":20449,"nodeType":71},{},[20450,20456],{"data":20451,"content":20452,"nodeType":294},{},[20453],{"data":20454,"marks":20455,"value":293,"nodeType":79},{},[],{"data":20457,"content":20458,"nodeType":84},{},[20459],{"data":20460,"marks":20461,"value":301,"nodeType":79},{},[],{"metadata":20463,"sys":20466,"fields":20471},{"tags":20464,"concepts":20465},[],[],{"space":20467,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20469,"publishedVersion":59,"revision":22,"locale":27},{"sys":20468},{"type":12,"linkType":13,"id":14},{"sys":20470},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20472},{"url":317,"details":20473,"fileName":323,"contentType":324},{"size":319,"image":20474},{"width":321,"height":322},{"sys":20476,"fields":20479},{"id":20477,"createdAt":20478},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":20480,"slug":20481,"articleIntro":20480,"category":20482},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[20483],{"metadata":20484,"sys":20487,"fields":20494},{"tags":20485,"concepts":20486},[],[],{"space":20488,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20490,"publishedVersion":272,"revision":59,"contentType":20492,"locale":27},{"sys":20489},{"type":12,"linkType":13,"id":14},{"sys":20491},{"id":20,"type":12,"linkType":21},{"sys":20493},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20495,"metaTitle":282,"metaDescription":283,"mainTitle":20496,"subtitle":302,"heroImage":20511,"ctaButton":325,"ctaLink":326},[281],{"data":20497,"content":20498,"nodeType":71},{},[20499,20505],{"data":20500,"content":20501,"nodeType":294},{},[20502],{"data":20503,"marks":20504,"value":293,"nodeType":79},{},[],{"data":20506,"content":20507,"nodeType":84},{},[20508],{"data":20509,"marks":20510,"value":301,"nodeType":79},{},[],{"metadata":20512,"sys":20515,"fields":20520},{"tags":20513,"concepts":20514},[],[],{"space":20516,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20518,"publishedVersion":59,"revision":22,"locale":27},{"sys":20517},{"type":12,"linkType":13,"id":14},{"sys":20519},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20521},{"url":317,"details":20522,"fileName":323,"contentType":324},{"size":319,"image":20523},{"width":321,"height":322},{"sys":20525,"fields":20528},{"id":20526,"createdAt":20527},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":20529,"slug":20530,"articleIntro":20529,"category":20531},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[20532],{"metadata":20533,"sys":20536,"fields":20543},{"tags":20534,"concepts":20535},[],[],{"space":20537,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20539,"publishedVersion":272,"revision":59,"contentType":20541,"locale":27},{"sys":20538},{"type":12,"linkType":13,"id":14},{"sys":20540},{"id":20,"type":12,"linkType":21},{"sys":20542},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20544,"metaTitle":282,"metaDescription":283,"mainTitle":20545,"subtitle":302,"heroImage":20560,"ctaButton":325,"ctaLink":326},[281],{"data":20546,"content":20547,"nodeType":71},{},[20548,20554],{"data":20549,"content":20550,"nodeType":294},{},[20551],{"data":20552,"marks":20553,"value":293,"nodeType":79},{},[],{"data":20555,"content":20556,"nodeType":84},{},[20557],{"data":20558,"marks":20559,"value":301,"nodeType":79},{},[],{"metadata":20561,"sys":20564,"fields":20569},{"tags":20562,"concepts":20563},[],[],{"space":20565,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20567,"publishedVersion":59,"revision":22,"locale":27},{"sys":20566},{"type":12,"linkType":13,"id":14},{"sys":20568},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20570},{"url":317,"details":20571,"fileName":323,"contentType":324},{"size":319,"image":20572},{"width":321,"height":322},{"sys":20574,"fields":20577},{"id":20575,"createdAt":20576},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":20578,"slug":20579,"articleIntro":-1,"category":20580},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[20581],{"metadata":20582,"sys":20585,"fields":20592},{"tags":20583,"concepts":20584},[],[],{"space":20586,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20588,"publishedVersion":272,"revision":59,"contentType":20590,"locale":27},{"sys":20587},{"type":12,"linkType":13,"id":14},{"sys":20589},{"id":20,"type":12,"linkType":21},{"sys":20591},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20593,"metaTitle":282,"metaDescription":283,"mainTitle":20594,"subtitle":302,"heroImage":20609,"ctaButton":325,"ctaLink":326},[281],{"data":20595,"content":20596,"nodeType":71},{},[20597,20603],{"data":20598,"content":20599,"nodeType":294},{},[20600],{"data":20601,"marks":20602,"value":293,"nodeType":79},{},[],{"data":20604,"content":20605,"nodeType":84},{},[20606],{"data":20607,"marks":20608,"value":301,"nodeType":79},{},[],{"metadata":20610,"sys":20613,"fields":20618},{"tags":20611,"concepts":20612},[],[],{"space":20614,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20616,"publishedVersion":59,"revision":22,"locale":27},{"sys":20615},{"type":12,"linkType":13,"id":14},{"sys":20617},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20619},{"url":317,"details":20620,"fileName":323,"contentType":324},{"size":319,"image":20621},{"width":321,"height":322},{"sys":20623,"fields":20626},{"id":20624,"createdAt":20625},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":20627,"slug":20628,"articleIntro":-1,"category":20629},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[20630],{"metadata":20631,"sys":20634,"fields":20641},{"tags":20632,"concepts":20633},[],[],{"space":20635,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20637,"publishedVersion":272,"revision":59,"contentType":20639,"locale":27},{"sys":20636},{"type":12,"linkType":13,"id":14},{"sys":20638},{"id":20,"type":12,"linkType":21},{"sys":20640},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20642,"metaTitle":282,"metaDescription":283,"mainTitle":20643,"subtitle":302,"heroImage":20658,"ctaButton":325,"ctaLink":326},[281],{"data":20644,"content":20645,"nodeType":71},{},[20646,20652],{"data":20647,"content":20648,"nodeType":294},{},[20649],{"data":20650,"marks":20651,"value":293,"nodeType":79},{},[],{"data":20653,"content":20654,"nodeType":84},{},[20655],{"data":20656,"marks":20657,"value":301,"nodeType":79},{},[],{"metadata":20659,"sys":20662,"fields":20667},{"tags":20660,"concepts":20661},[],[],{"space":20663,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20665,"publishedVersion":59,"revision":22,"locale":27},{"sys":20664},{"type":12,"linkType":13,"id":14},{"sys":20666},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20668},{"url":317,"details":20669,"fileName":323,"contentType":324},{"size":319,"image":20670},{"width":321,"height":322},{"sys":20672,"fields":20675},{"id":20673,"createdAt":20674},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":20676,"slug":20677,"articleIntro":20676,"category":20678},"2768 - Intérêts courus","compte-2768-interets-courus",[20679],{"metadata":20680,"sys":20683,"fields":20690},{"tags":20681,"concepts":20682},[],[],{"space":20684,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20686,"publishedVersion":272,"revision":59,"contentType":20688,"locale":27},{"sys":20685},{"type":12,"linkType":13,"id":14},{"sys":20687},{"id":20,"type":12,"linkType":21},{"sys":20689},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20691,"metaTitle":282,"metaDescription":283,"mainTitle":20692,"subtitle":302,"heroImage":20707,"ctaButton":325,"ctaLink":326},[281],{"data":20693,"content":20694,"nodeType":71},{},[20695,20701],{"data":20696,"content":20697,"nodeType":294},{},[20698],{"data":20699,"marks":20700,"value":293,"nodeType":79},{},[],{"data":20702,"content":20703,"nodeType":84},{},[20704],{"data":20705,"marks":20706,"value":301,"nodeType":79},{},[],{"metadata":20708,"sys":20711,"fields":20716},{"tags":20709,"concepts":20710},[],[],{"space":20712,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20714,"publishedVersion":59,"revision":22,"locale":27},{"sys":20713},{"type":12,"linkType":13,"id":14},{"sys":20715},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20717},{"url":317,"details":20718,"fileName":323,"contentType":324},{"size":319,"image":20719},{"width":321,"height":322},{"sys":20721,"fields":20724},{"id":20722,"createdAt":20723},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":20725,"slug":20726,"articleIntro":20725,"category":20727},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[20728],{"metadata":20729,"sys":20732,"fields":20739},{"tags":20730,"concepts":20731},[],[],{"space":20733,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20735,"publishedVersion":272,"revision":59,"contentType":20737,"locale":27},{"sys":20734},{"type":12,"linkType":13,"id":14},{"sys":20736},{"id":20,"type":12,"linkType":21},{"sys":20738},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20740,"metaTitle":282,"metaDescription":283,"mainTitle":20741,"subtitle":302,"heroImage":20756,"ctaButton":325,"ctaLink":326},[281],{"data":20742,"content":20743,"nodeType":71},{},[20744,20750],{"data":20745,"content":20746,"nodeType":294},{},[20747],{"data":20748,"marks":20749,"value":293,"nodeType":79},{},[],{"data":20751,"content":20752,"nodeType":84},{},[20753],{"data":20754,"marks":20755,"value":301,"nodeType":79},{},[],{"metadata":20757,"sys":20760,"fields":20765},{"tags":20758,"concepts":20759},[],[],{"space":20761,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20763,"publishedVersion":59,"revision":22,"locale":27},{"sys":20762},{"type":12,"linkType":13,"id":14},{"sys":20764},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20766},{"url":317,"details":20767,"fileName":323,"contentType":324},{"size":319,"image":20768},{"width":321,"height":322},{"sys":20770,"fields":20773},{"id":20771,"createdAt":20772},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20774,"slug":20775,"articleIntro":-1,"category":20776},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20777],{"metadata":20778,"sys":20781,"fields":20788},{"tags":20779,"concepts":20780},[],[],{"space":20782,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20784,"publishedVersion":272,"revision":59,"contentType":20786,"locale":27},{"sys":20783},{"type":12,"linkType":13,"id":14},{"sys":20785},{"id":20,"type":12,"linkType":21},{"sys":20787},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20789,"metaTitle":282,"metaDescription":283,"mainTitle":20790,"subtitle":302,"heroImage":20805,"ctaButton":325,"ctaLink":326},[281],{"data":20791,"content":20792,"nodeType":71},{},[20793,20799],{"data":20794,"content":20795,"nodeType":294},{},[20796],{"data":20797,"marks":20798,"value":293,"nodeType":79},{},[],{"data":20800,"content":20801,"nodeType":84},{},[20802],{"data":20803,"marks":20804,"value":301,"nodeType":79},{},[],{"metadata":20806,"sys":20809,"fields":20814},{"tags":20807,"concepts":20808},[],[],{"space":20810,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20812,"publishedVersion":59,"revision":22,"locale":27},{"sys":20811},{"type":12,"linkType":13,"id":14},{"sys":20813},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20815},{"url":317,"details":20816,"fileName":323,"contentType":324},{"size":319,"image":20817},{"width":321,"height":322},{"sys":20819,"fields":20822},{"id":20820,"createdAt":20821},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":20823,"slug":20824,"articleIntro":20823,"category":20825},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[20826],{"metadata":20827,"sys":20830,"fields":20837},{"tags":20828,"concepts":20829},[],[],{"space":20831,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20833,"publishedVersion":272,"revision":59,"contentType":20835,"locale":27},{"sys":20832},{"type":12,"linkType":13,"id":14},{"sys":20834},{"id":20,"type":12,"linkType":21},{"sys":20836},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20838,"metaTitle":282,"metaDescription":283,"mainTitle":20839,"subtitle":302,"heroImage":20854,"ctaButton":325,"ctaLink":326},[281],{"data":20840,"content":20841,"nodeType":71},{},[20842,20848],{"data":20843,"content":20844,"nodeType":294},{},[20845],{"data":20846,"marks":20847,"value":293,"nodeType":79},{},[],{"data":20849,"content":20850,"nodeType":84},{},[20851],{"data":20852,"marks":20853,"value":301,"nodeType":79},{},[],{"metadata":20855,"sys":20858,"fields":20863},{"tags":20856,"concepts":20857},[],[],{"space":20859,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20861,"publishedVersion":59,"revision":22,"locale":27},{"sys":20860},{"type":12,"linkType":13,"id":14},{"sys":20862},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20864},{"url":317,"details":20865,"fileName":323,"contentType":324},{"size":319,"image":20866},{"width":321,"height":322},{"sys":20868,"fields":20871},{"id":20869,"createdAt":20870},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":20872,"slug":20873,"articleIntro":20872,"category":20874},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[20875],{"metadata":20876,"sys":20879,"fields":20886},{"tags":20877,"concepts":20878},[],[],{"space":20880,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20882,"publishedVersion":272,"revision":59,"contentType":20884,"locale":27},{"sys":20881},{"type":12,"linkType":13,"id":14},{"sys":20883},{"id":20,"type":12,"linkType":21},{"sys":20885},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20887,"metaTitle":282,"metaDescription":283,"mainTitle":20888,"subtitle":302,"heroImage":20903,"ctaButton":325,"ctaLink":326},[281],{"data":20889,"content":20890,"nodeType":71},{},[20891,20897],{"data":20892,"content":20893,"nodeType":294},{},[20894],{"data":20895,"marks":20896,"value":293,"nodeType":79},{},[],{"data":20898,"content":20899,"nodeType":84},{},[20900],{"data":20901,"marks":20902,"value":301,"nodeType":79},{},[],{"metadata":20904,"sys":20907,"fields":20912},{"tags":20905,"concepts":20906},[],[],{"space":20908,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20910,"publishedVersion":59,"revision":22,"locale":27},{"sys":20909},{"type":12,"linkType":13,"id":14},{"sys":20911},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20913},{"url":317,"details":20914,"fileName":323,"contentType":324},{"size":319,"image":20915},{"width":321,"height":322},{"sys":20917,"fields":20920},{"id":20918,"createdAt":20919},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":20921,"slug":20922,"articleIntro":20921,"category":20923},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[20924],{"metadata":20925,"sys":20928,"fields":20935},{"tags":20926,"concepts":20927},[],[],{"space":20929,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20931,"publishedVersion":272,"revision":59,"contentType":20933,"locale":27},{"sys":20930},{"type":12,"linkType":13,"id":14},{"sys":20932},{"id":20,"type":12,"linkType":21},{"sys":20934},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20936,"metaTitle":282,"metaDescription":283,"mainTitle":20937,"subtitle":302,"heroImage":20952,"ctaButton":325,"ctaLink":326},[281],{"data":20938,"content":20939,"nodeType":71},{},[20940,20946],{"data":20941,"content":20942,"nodeType":294},{},[20943],{"data":20944,"marks":20945,"value":293,"nodeType":79},{},[],{"data":20947,"content":20948,"nodeType":84},{},[20949],{"data":20950,"marks":20951,"value":301,"nodeType":79},{},[],{"metadata":20953,"sys":20956,"fields":20961},{"tags":20954,"concepts":20955},[],[],{"space":20957,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":20959,"publishedVersion":59,"revision":22,"locale":27},{"sys":20958},{"type":12,"linkType":13,"id":14},{"sys":20960},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":20962},{"url":317,"details":20963,"fileName":323,"contentType":324},{"size":319,"image":20964},{"width":321,"height":322},{"sys":20966,"fields":20969},{"id":20967,"createdAt":20968},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":20970,"slug":20971,"articleIntro":20970,"category":20972},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[20973],{"metadata":20974,"sys":20977,"fields":20984},{"tags":20975,"concepts":20976},[],[],{"space":20978,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":20980,"publishedVersion":272,"revision":59,"contentType":20982,"locale":27},{"sys":20979},{"type":12,"linkType":13,"id":14},{"sys":20981},{"id":20,"type":12,"linkType":21},{"sys":20983},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":20985,"metaTitle":282,"metaDescription":283,"mainTitle":20986,"subtitle":302,"heroImage":21001,"ctaButton":325,"ctaLink":326},[281],{"data":20987,"content":20988,"nodeType":71},{},[20989,20995],{"data":20990,"content":20991,"nodeType":294},{},[20992],{"data":20993,"marks":20994,"value":293,"nodeType":79},{},[],{"data":20996,"content":20997,"nodeType":84},{},[20998],{"data":20999,"marks":21000,"value":301,"nodeType":79},{},[],{"metadata":21002,"sys":21005,"fields":21010},{"tags":21003,"concepts":21004},[],[],{"space":21006,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21008,"publishedVersion":59,"revision":22,"locale":27},{"sys":21007},{"type":12,"linkType":13,"id":14},{"sys":21009},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21011},{"url":317,"details":21012,"fileName":323,"contentType":324},{"size":319,"image":21013},{"width":321,"height":322},{"sys":21015,"fields":21018},{"id":21016,"createdAt":21017},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":21019,"slug":21020,"articleIntro":-1,"category":21021},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[21022],{"metadata":21023,"sys":21026,"fields":21033},{"tags":21024,"concepts":21025},[],[],{"space":21027,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21029,"publishedVersion":272,"revision":59,"contentType":21031,"locale":27},{"sys":21028},{"type":12,"linkType":13,"id":14},{"sys":21030},{"id":20,"type":12,"linkType":21},{"sys":21032},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21034,"metaTitle":282,"metaDescription":283,"mainTitle":21035,"subtitle":302,"heroImage":21050,"ctaButton":325,"ctaLink":326},[281],{"data":21036,"content":21037,"nodeType":71},{},[21038,21044],{"data":21039,"content":21040,"nodeType":294},{},[21041],{"data":21042,"marks":21043,"value":293,"nodeType":79},{},[],{"data":21045,"content":21046,"nodeType":84},{},[21047],{"data":21048,"marks":21049,"value":301,"nodeType":79},{},[],{"metadata":21051,"sys":21054,"fields":21059},{"tags":21052,"concepts":21053},[],[],{"space":21055,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21057,"publishedVersion":59,"revision":22,"locale":27},{"sys":21056},{"type":12,"linkType":13,"id":14},{"sys":21058},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21060},{"url":317,"details":21061,"fileName":323,"contentType":324},{"size":319,"image":21062},{"width":321,"height":322},{"sys":21064,"fields":21067},{"id":21065,"createdAt":21066},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":21068,"slug":21069,"articleIntro":21068,"category":21070},"6161 - Multirisques","compte-6161-multirisques",[21071],{"metadata":21072,"sys":21075,"fields":21082},{"tags":21073,"concepts":21074},[],[],{"space":21076,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21078,"publishedVersion":272,"revision":59,"contentType":21080,"locale":27},{"sys":21077},{"type":12,"linkType":13,"id":14},{"sys":21079},{"id":20,"type":12,"linkType":21},{"sys":21081},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21083,"metaTitle":282,"metaDescription":283,"mainTitle":21084,"subtitle":302,"heroImage":21099,"ctaButton":325,"ctaLink":326},[281],{"data":21085,"content":21086,"nodeType":71},{},[21087,21093],{"data":21088,"content":21089,"nodeType":294},{},[21090],{"data":21091,"marks":21092,"value":293,"nodeType":79},{},[],{"data":21094,"content":21095,"nodeType":84},{},[21096],{"data":21097,"marks":21098,"value":301,"nodeType":79},{},[],{"metadata":21100,"sys":21103,"fields":21108},{"tags":21101,"concepts":21102},[],[],{"space":21104,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21106,"publishedVersion":59,"revision":22,"locale":27},{"sys":21105},{"type":12,"linkType":13,"id":14},{"sys":21107},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21109},{"url":317,"details":21110,"fileName":323,"contentType":324},{"size":319,"image":21111},{"width":321,"height":322},{"sys":21113,"fields":21116},{"id":21114,"createdAt":21115},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":21117,"slug":21118,"articleIntro":21117,"category":21119},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[21120],{"metadata":21121,"sys":21124,"fields":21131},{"tags":21122,"concepts":21123},[],[],{"space":21125,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21127,"publishedVersion":272,"revision":59,"contentType":21129,"locale":27},{"sys":21126},{"type":12,"linkType":13,"id":14},{"sys":21128},{"id":20,"type":12,"linkType":21},{"sys":21130},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21132,"metaTitle":282,"metaDescription":283,"mainTitle":21133,"subtitle":302,"heroImage":21148,"ctaButton":325,"ctaLink":326},[281],{"data":21134,"content":21135,"nodeType":71},{},[21136,21142],{"data":21137,"content":21138,"nodeType":294},{},[21139],{"data":21140,"marks":21141,"value":293,"nodeType":79},{},[],{"data":21143,"content":21144,"nodeType":84},{},[21145],{"data":21146,"marks":21147,"value":301,"nodeType":79},{},[],{"metadata":21149,"sys":21152,"fields":21157},{"tags":21150,"concepts":21151},[],[],{"space":21153,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21155,"publishedVersion":59,"revision":22,"locale":27},{"sys":21154},{"type":12,"linkType":13,"id":14},{"sys":21156},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21158},{"url":317,"details":21159,"fileName":323,"contentType":324},{"size":319,"image":21160},{"width":321,"height":322},{"sys":21162,"fields":21165},{"id":21163,"createdAt":21164},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":21166,"slug":21167,"articleIntro":21166,"category":21168},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[21169],{"metadata":21170,"sys":21173,"fields":21180},{"tags":21171,"concepts":21172},[],[],{"space":21174,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21176,"publishedVersion":272,"revision":59,"contentType":21178,"locale":27},{"sys":21175},{"type":12,"linkType":13,"id":14},{"sys":21177},{"id":20,"type":12,"linkType":21},{"sys":21179},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21181,"metaTitle":282,"metaDescription":283,"mainTitle":21182,"subtitle":302,"heroImage":21197,"ctaButton":325,"ctaLink":326},[281],{"data":21183,"content":21184,"nodeType":71},{},[21185,21191],{"data":21186,"content":21187,"nodeType":294},{},[21188],{"data":21189,"marks":21190,"value":293,"nodeType":79},{},[],{"data":21192,"content":21193,"nodeType":84},{},[21194],{"data":21195,"marks":21196,"value":301,"nodeType":79},{},[],{"metadata":21198,"sys":21201,"fields":21206},{"tags":21199,"concepts":21200},[],[],{"space":21202,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21204,"publishedVersion":59,"revision":22,"locale":27},{"sys":21203},{"type":12,"linkType":13,"id":14},{"sys":21205},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21207},{"url":317,"details":21208,"fileName":323,"contentType":324},{"size":319,"image":21209},{"width":321,"height":322},{"sys":21211,"fields":21214},{"id":21212,"createdAt":21213},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":21215,"slug":21216,"articleIntro":-1,"category":21217},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[21218],{"metadata":21219,"sys":21222,"fields":21229},{"tags":21220,"concepts":21221},[],[],{"space":21223,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21225,"publishedVersion":272,"revision":59,"contentType":21227,"locale":27},{"sys":21224},{"type":12,"linkType":13,"id":14},{"sys":21226},{"id":20,"type":12,"linkType":21},{"sys":21228},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21230,"metaTitle":282,"metaDescription":283,"mainTitle":21231,"subtitle":302,"heroImage":21246,"ctaButton":325,"ctaLink":326},[281],{"data":21232,"content":21233,"nodeType":71},{},[21234,21240],{"data":21235,"content":21236,"nodeType":294},{},[21237],{"data":21238,"marks":21239,"value":293,"nodeType":79},{},[],{"data":21241,"content":21242,"nodeType":84},{},[21243],{"data":21244,"marks":21245,"value":301,"nodeType":79},{},[],{"metadata":21247,"sys":21250,"fields":21255},{"tags":21248,"concepts":21249},[],[],{"space":21251,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21253,"publishedVersion":59,"revision":22,"locale":27},{"sys":21252},{"type":12,"linkType":13,"id":14},{"sys":21254},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21256},{"url":317,"details":21257,"fileName":323,"contentType":324},{"size":319,"image":21258},{"width":321,"height":322},{"sys":21260,"fields":21263},{"id":21261,"createdAt":21262},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":21264,"slug":21265,"articleIntro":21264,"category":21266},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[21267],{"metadata":21268,"sys":21271,"fields":21278},{"tags":21269,"concepts":21270},[],[],{"space":21272,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21274,"publishedVersion":272,"revision":59,"contentType":21276,"locale":27},{"sys":21273},{"type":12,"linkType":13,"id":14},{"sys":21275},{"id":20,"type":12,"linkType":21},{"sys":21277},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21279,"metaTitle":282,"metaDescription":283,"mainTitle":21280,"subtitle":302,"heroImage":21295,"ctaButton":325,"ctaLink":326},[281],{"data":21281,"content":21282,"nodeType":71},{},[21283,21289],{"data":21284,"content":21285,"nodeType":294},{},[21286],{"data":21287,"marks":21288,"value":293,"nodeType":79},{},[],{"data":21290,"content":21291,"nodeType":84},{},[21292],{"data":21293,"marks":21294,"value":301,"nodeType":79},{},[],{"metadata":21296,"sys":21299,"fields":21304},{"tags":21297,"concepts":21298},[],[],{"space":21300,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21302,"publishedVersion":59,"revision":22,"locale":27},{"sys":21301},{"type":12,"linkType":13,"id":14},{"sys":21303},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21305},{"url":317,"details":21306,"fileName":323,"contentType":324},{"size":319,"image":21307},{"width":321,"height":322},{"sys":21309,"fields":21312},{"id":21310,"createdAt":21311},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":21313,"slug":21314,"articleIntro":-1,"category":21315},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[21316],{"metadata":21317,"sys":21320,"fields":21327},{"tags":21318,"concepts":21319},[],[],{"space":21321,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21323,"publishedVersion":272,"revision":59,"contentType":21325,"locale":27},{"sys":21322},{"type":12,"linkType":13,"id":14},{"sys":21324},{"id":20,"type":12,"linkType":21},{"sys":21326},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21328,"metaTitle":282,"metaDescription":283,"mainTitle":21329,"subtitle":302,"heroImage":21344,"ctaButton":325,"ctaLink":326},[281],{"data":21330,"content":21331,"nodeType":71},{},[21332,21338],{"data":21333,"content":21334,"nodeType":294},{},[21335],{"data":21336,"marks":21337,"value":293,"nodeType":79},{},[],{"data":21339,"content":21340,"nodeType":84},{},[21341],{"data":21342,"marks":21343,"value":301,"nodeType":79},{},[],{"metadata":21345,"sys":21348,"fields":21353},{"tags":21346,"concepts":21347},[],[],{"space":21349,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21351,"publishedVersion":59,"revision":22,"locale":27},{"sys":21350},{"type":12,"linkType":13,"id":14},{"sys":21352},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21354},{"url":317,"details":21355,"fileName":323,"contentType":324},{"size":319,"image":21356},{"width":321,"height":322},{"sys":21358,"fields":21361},{"id":21359,"createdAt":21360},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":21362,"slug":21363,"articleIntro":21362,"category":21364},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[21365],{"metadata":21366,"sys":21369,"fields":21376},{"tags":21367,"concepts":21368},[],[],{"space":21370,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21372,"publishedVersion":272,"revision":59,"contentType":21374,"locale":27},{"sys":21371},{"type":12,"linkType":13,"id":14},{"sys":21373},{"id":20,"type":12,"linkType":21},{"sys":21375},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21377,"metaTitle":282,"metaDescription":283,"mainTitle":21378,"subtitle":302,"heroImage":21393,"ctaButton":325,"ctaLink":326},[281],{"data":21379,"content":21380,"nodeType":71},{},[21381,21387],{"data":21382,"content":21383,"nodeType":294},{},[21384],{"data":21385,"marks":21386,"value":293,"nodeType":79},{},[],{"data":21388,"content":21389,"nodeType":84},{},[21390],{"data":21391,"marks":21392,"value":301,"nodeType":79},{},[],{"metadata":21394,"sys":21397,"fields":21402},{"tags":21395,"concepts":21396},[],[],{"space":21398,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21400,"publishedVersion":59,"revision":22,"locale":27},{"sys":21399},{"type":12,"linkType":13,"id":14},{"sys":21401},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21403},{"url":317,"details":21404,"fileName":323,"contentType":324},{"size":319,"image":21405},{"width":321,"height":322},{"sys":21407,"fields":21410},{"id":21408,"createdAt":21409},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":21411,"slug":21412,"articleIntro":21411,"category":21413},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[21414],{"metadata":21415,"sys":21418,"fields":21425},{"tags":21416,"concepts":21417},[],[],{"space":21419,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21421,"publishedVersion":272,"revision":59,"contentType":21423,"locale":27},{"sys":21420},{"type":12,"linkType":13,"id":14},{"sys":21422},{"id":20,"type":12,"linkType":21},{"sys":21424},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21426,"metaTitle":282,"metaDescription":283,"mainTitle":21427,"subtitle":302,"heroImage":21442,"ctaButton":325,"ctaLink":326},[281],{"data":21428,"content":21429,"nodeType":71},{},[21430,21436],{"data":21431,"content":21432,"nodeType":294},{},[21433],{"data":21434,"marks":21435,"value":293,"nodeType":79},{},[],{"data":21437,"content":21438,"nodeType":84},{},[21439],{"data":21440,"marks":21441,"value":301,"nodeType":79},{},[],{"metadata":21443,"sys":21446,"fields":21451},{"tags":21444,"concepts":21445},[],[],{"space":21447,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21449,"publishedVersion":59,"revision":22,"locale":27},{"sys":21448},{"type":12,"linkType":13,"id":14},{"sys":21450},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21452},{"url":317,"details":21453,"fileName":323,"contentType":324},{"size":319,"image":21454},{"width":321,"height":322},{"sys":21456,"fields":21459},{"id":21457,"createdAt":21458},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":21460,"slug":21461,"articleIntro":21460,"category":21462},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[21463],{"metadata":21464,"sys":21467,"fields":21474},{"tags":21465,"concepts":21466},[],[],{"space":21468,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21470,"publishedVersion":272,"revision":59,"contentType":21472,"locale":27},{"sys":21469},{"type":12,"linkType":13,"id":14},{"sys":21471},{"id":20,"type":12,"linkType":21},{"sys":21473},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21475,"metaTitle":282,"metaDescription":283,"mainTitle":21476,"subtitle":302,"heroImage":21491,"ctaButton":325,"ctaLink":326},[281],{"data":21477,"content":21478,"nodeType":71},{},[21479,21485],{"data":21480,"content":21481,"nodeType":294},{},[21482],{"data":21483,"marks":21484,"value":293,"nodeType":79},{},[],{"data":21486,"content":21487,"nodeType":84},{},[21488],{"data":21489,"marks":21490,"value":301,"nodeType":79},{},[],{"metadata":21492,"sys":21495,"fields":21500},{"tags":21493,"concepts":21494},[],[],{"space":21496,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21498,"publishedVersion":59,"revision":22,"locale":27},{"sys":21497},{"type":12,"linkType":13,"id":14},{"sys":21499},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21501},{"url":317,"details":21502,"fileName":323,"contentType":324},{"size":319,"image":21503},{"width":321,"height":322},{"sys":21505,"fields":21508},{"id":21506,"createdAt":21507},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":21509,"slug":21510,"articleIntro":-1,"category":21511},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[21512],{"metadata":21513,"sys":21516,"fields":21523},{"tags":21514,"concepts":21515},[],[],{"space":21517,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21519,"publishedVersion":272,"revision":59,"contentType":21521,"locale":27},{"sys":21518},{"type":12,"linkType":13,"id":14},{"sys":21520},{"id":20,"type":12,"linkType":21},{"sys":21522},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21524,"metaTitle":282,"metaDescription":283,"mainTitle":21525,"subtitle":302,"heroImage":21540,"ctaButton":325,"ctaLink":326},[281],{"data":21526,"content":21527,"nodeType":71},{},[21528,21534],{"data":21529,"content":21530,"nodeType":294},{},[21531],{"data":21532,"marks":21533,"value":293,"nodeType":79},{},[],{"data":21535,"content":21536,"nodeType":84},{},[21537],{"data":21538,"marks":21539,"value":301,"nodeType":79},{},[],{"metadata":21541,"sys":21544,"fields":21549},{"tags":21542,"concepts":21543},[],[],{"space":21545,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21547,"publishedVersion":59,"revision":22,"locale":27},{"sys":21546},{"type":12,"linkType":13,"id":14},{"sys":21548},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21550},{"url":317,"details":21551,"fileName":323,"contentType":324},{"size":319,"image":21552},{"width":321,"height":322},{"sys":21554,"fields":21557},{"id":21555,"createdAt":21556},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":21558,"slug":21559,"articleIntro":21558,"category":21560},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[21561],{"metadata":21562,"sys":21565,"fields":21572},{"tags":21563,"concepts":21564},[],[],{"space":21566,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21568,"publishedVersion":272,"revision":59,"contentType":21570,"locale":27},{"sys":21567},{"type":12,"linkType":13,"id":14},{"sys":21569},{"id":20,"type":12,"linkType":21},{"sys":21571},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21573,"metaTitle":282,"metaDescription":283,"mainTitle":21574,"subtitle":302,"heroImage":21589,"ctaButton":325,"ctaLink":326},[281],{"data":21575,"content":21576,"nodeType":71},{},[21577,21583],{"data":21578,"content":21579,"nodeType":294},{},[21580],{"data":21581,"marks":21582,"value":293,"nodeType":79},{},[],{"data":21584,"content":21585,"nodeType":84},{},[21586],{"data":21587,"marks":21588,"value":301,"nodeType":79},{},[],{"metadata":21590,"sys":21593,"fields":21598},{"tags":21591,"concepts":21592},[],[],{"space":21594,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21596,"publishedVersion":59,"revision":22,"locale":27},{"sys":21595},{"type":12,"linkType":13,"id":14},{"sys":21597},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21599},{"url":317,"details":21600,"fileName":323,"contentType":324},{"size":319,"image":21601},{"width":321,"height":322},{"sys":21603,"fields":21606},{"id":21604,"createdAt":21605},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":21607,"slug":21608,"articleIntro":21607,"category":21609},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[21610],{"metadata":21611,"sys":21614,"fields":21621},{"tags":21612,"concepts":21613},[],[],{"space":21615,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21617,"publishedVersion":272,"revision":59,"contentType":21619,"locale":27},{"sys":21616},{"type":12,"linkType":13,"id":14},{"sys":21618},{"id":20,"type":12,"linkType":21},{"sys":21620},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21622,"metaTitle":282,"metaDescription":283,"mainTitle":21623,"subtitle":302,"heroImage":21638,"ctaButton":325,"ctaLink":326},[281],{"data":21624,"content":21625,"nodeType":71},{},[21626,21632],{"data":21627,"content":21628,"nodeType":294},{},[21629],{"data":21630,"marks":21631,"value":293,"nodeType":79},{},[],{"data":21633,"content":21634,"nodeType":84},{},[21635],{"data":21636,"marks":21637,"value":301,"nodeType":79},{},[],{"metadata":21639,"sys":21642,"fields":21647},{"tags":21640,"concepts":21641},[],[],{"space":21643,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21645,"publishedVersion":59,"revision":22,"locale":27},{"sys":21644},{"type":12,"linkType":13,"id":14},{"sys":21646},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21648},{"url":317,"details":21649,"fileName":323,"contentType":324},{"size":319,"image":21650},{"width":321,"height":322},{"sys":21652,"fields":21655},{"id":21653,"createdAt":21654},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":21656,"slug":21657,"articleIntro":21656,"category":21658},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[21659],{"metadata":21660,"sys":21663,"fields":21670},{"tags":21661,"concepts":21662},[],[],{"space":21664,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21666,"publishedVersion":272,"revision":59,"contentType":21668,"locale":27},{"sys":21665},{"type":12,"linkType":13,"id":14},{"sys":21667},{"id":20,"type":12,"linkType":21},{"sys":21669},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21671,"metaTitle":282,"metaDescription":283,"mainTitle":21672,"subtitle":302,"heroImage":21687,"ctaButton":325,"ctaLink":326},[281],{"data":21673,"content":21674,"nodeType":71},{},[21675,21681],{"data":21676,"content":21677,"nodeType":294},{},[21678],{"data":21679,"marks":21680,"value":293,"nodeType":79},{},[],{"data":21682,"content":21683,"nodeType":84},{},[21684],{"data":21685,"marks":21686,"value":301,"nodeType":79},{},[],{"metadata":21688,"sys":21691,"fields":21696},{"tags":21689,"concepts":21690},[],[],{"space":21692,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21694,"publishedVersion":59,"revision":22,"locale":27},{"sys":21693},{"type":12,"linkType":13,"id":14},{"sys":21695},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21697},{"url":317,"details":21698,"fileName":323,"contentType":324},{"size":319,"image":21699},{"width":321,"height":322},{"sys":21701,"fields":21704},{"id":21702,"createdAt":21703},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":21705,"slug":21706,"articleIntro":21705,"category":21707},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[21708],{"metadata":21709,"sys":21712,"fields":21719},{"tags":21710,"concepts":21711},[],[],{"space":21713,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21715,"publishedVersion":272,"revision":59,"contentType":21717,"locale":27},{"sys":21714},{"type":12,"linkType":13,"id":14},{"sys":21716},{"id":20,"type":12,"linkType":21},{"sys":21718},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21720,"metaTitle":282,"metaDescription":283,"mainTitle":21721,"subtitle":302,"heroImage":21736,"ctaButton":325,"ctaLink":326},[281],{"data":21722,"content":21723,"nodeType":71},{},[21724,21730],{"data":21725,"content":21726,"nodeType":294},{},[21727],{"data":21728,"marks":21729,"value":293,"nodeType":79},{},[],{"data":21731,"content":21732,"nodeType":84},{},[21733],{"data":21734,"marks":21735,"value":301,"nodeType":79},{},[],{"metadata":21737,"sys":21740,"fields":21745},{"tags":21738,"concepts":21739},[],[],{"space":21741,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21743,"publishedVersion":59,"revision":22,"locale":27},{"sys":21742},{"type":12,"linkType":13,"id":14},{"sys":21744},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21746},{"url":317,"details":21747,"fileName":323,"contentType":324},{"size":319,"image":21748},{"width":321,"height":322},{"sys":21750,"fields":21753},{"id":21751,"createdAt":21752},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":21754,"slug":21755,"articleIntro":-1,"category":21756},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[21757],{"metadata":21758,"sys":21761,"fields":21768},{"tags":21759,"concepts":21760},[],[],{"space":21762,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21764,"publishedVersion":272,"revision":59,"contentType":21766,"locale":27},{"sys":21763},{"type":12,"linkType":13,"id":14},{"sys":21765},{"id":20,"type":12,"linkType":21},{"sys":21767},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21769,"metaTitle":282,"metaDescription":283,"mainTitle":21770,"subtitle":302,"heroImage":21785,"ctaButton":325,"ctaLink":326},[281],{"data":21771,"content":21772,"nodeType":71},{},[21773,21779],{"data":21774,"content":21775,"nodeType":294},{},[21776],{"data":21777,"marks":21778,"value":293,"nodeType":79},{},[],{"data":21780,"content":21781,"nodeType":84},{},[21782],{"data":21783,"marks":21784,"value":301,"nodeType":79},{},[],{"metadata":21786,"sys":21789,"fields":21794},{"tags":21787,"concepts":21788},[],[],{"space":21790,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21792,"publishedVersion":59,"revision":22,"locale":27},{"sys":21791},{"type":12,"linkType":13,"id":14},{"sys":21793},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21795},{"url":317,"details":21796,"fileName":323,"contentType":324},{"size":319,"image":21797},{"width":321,"height":322},{"sys":21799,"fields":21802},{"id":21800,"createdAt":21801},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":21803,"slug":21804,"articleIntro":21803,"category":21805},"Compte 6237 - Publications","compte-6237-publications",[21806],{"metadata":21807,"sys":21810,"fields":21817},{"tags":21808,"concepts":21809},[],[],{"space":21811,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21813,"publishedVersion":272,"revision":59,"contentType":21815,"locale":27},{"sys":21812},{"type":12,"linkType":13,"id":14},{"sys":21814},{"id":20,"type":12,"linkType":21},{"sys":21816},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21818,"metaTitle":282,"metaDescription":283,"mainTitle":21819,"subtitle":302,"heroImage":21834,"ctaButton":325,"ctaLink":326},[281],{"data":21820,"content":21821,"nodeType":71},{},[21822,21828],{"data":21823,"content":21824,"nodeType":294},{},[21825],{"data":21826,"marks":21827,"value":293,"nodeType":79},{},[],{"data":21829,"content":21830,"nodeType":84},{},[21831],{"data":21832,"marks":21833,"value":301,"nodeType":79},{},[],{"metadata":21835,"sys":21838,"fields":21843},{"tags":21836,"concepts":21837},[],[],{"space":21839,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21841,"publishedVersion":59,"revision":22,"locale":27},{"sys":21840},{"type":12,"linkType":13,"id":14},{"sys":21842},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21844},{"url":317,"details":21845,"fileName":323,"contentType":324},{"size":319,"image":21846},{"width":321,"height":322},{"sys":21848,"fields":21851},{"id":21849,"createdAt":21850},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":21852,"slug":21853,"articleIntro":21852,"category":21854},"1688 - Intérêts courus","compte-1688-interets-courus",[21855],{"metadata":21856,"sys":21859,"fields":21866},{"tags":21857,"concepts":21858},[],[],{"space":21860,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21862,"publishedVersion":272,"revision":59,"contentType":21864,"locale":27},{"sys":21861},{"type":12,"linkType":13,"id":14},{"sys":21863},{"id":20,"type":12,"linkType":21},{"sys":21865},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21867,"metaTitle":282,"metaDescription":283,"mainTitle":21868,"subtitle":302,"heroImage":21883,"ctaButton":325,"ctaLink":326},[281],{"data":21869,"content":21870,"nodeType":71},{},[21871,21877],{"data":21872,"content":21873,"nodeType":294},{},[21874],{"data":21875,"marks":21876,"value":293,"nodeType":79},{},[],{"data":21878,"content":21879,"nodeType":84},{},[21880],{"data":21881,"marks":21882,"value":301,"nodeType":79},{},[],{"metadata":21884,"sys":21887,"fields":21892},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21890,"publishedVersion":59,"revision":22,"locale":27},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21893},{"url":317,"details":21894,"fileName":323,"contentType":324},{"size":319,"image":21895},{"width":321,"height":322},{"sys":21897,"fields":21900},{"id":21898,"createdAt":21899},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":21901,"slug":21902,"articleIntro":21901,"category":21903},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[21904],{"metadata":21905,"sys":21908,"fields":21915},{"tags":21906,"concepts":21907},[],[],{"space":21909,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21911,"publishedVersion":272,"revision":59,"contentType":21913,"locale":27},{"sys":21910},{"type":12,"linkType":13,"id":14},{"sys":21912},{"id":20,"type":12,"linkType":21},{"sys":21914},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21916,"metaTitle":282,"metaDescription":283,"mainTitle":21917,"subtitle":302,"heroImage":21932,"ctaButton":325,"ctaLink":326},[281],{"data":21918,"content":21919,"nodeType":71},{},[21920,21926],{"data":21921,"content":21922,"nodeType":294},{},[21923],{"data":21924,"marks":21925,"value":293,"nodeType":79},{},[],{"data":21927,"content":21928,"nodeType":84},{},[21929],{"data":21930,"marks":21931,"value":301,"nodeType":79},{},[],{"metadata":21933,"sys":21936,"fields":21941},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21939,"publishedVersion":59,"revision":22,"locale":27},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21942},{"url":317,"details":21943,"fileName":323,"contentType":324},{"size":319,"image":21944},{"width":321,"height":322},{"sys":21946,"fields":21948},{"id":21947,"createdAt":21752},"55iVQXY18hY6u2UZk6N5JX",{"title":21949,"slug":21950,"articleIntro":-1,"category":21951},"Compte 704 - Travaux","compte-704---travaux",[21952],{"metadata":21953,"sys":21956,"fields":21963},{"tags":21954,"concepts":21955},[],[],{"space":21957,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":21959,"publishedVersion":272,"revision":59,"contentType":21961,"locale":27},{"sys":21958},{"type":12,"linkType":13,"id":14},{"sys":21960},{"id":20,"type":12,"linkType":21},{"sys":21962},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":21964,"metaTitle":282,"metaDescription":283,"mainTitle":21965,"subtitle":302,"heroImage":21980,"ctaButton":325,"ctaLink":326},[281],{"data":21966,"content":21967,"nodeType":71},{},[21968,21974],{"data":21969,"content":21970,"nodeType":294},{},[21971],{"data":21972,"marks":21973,"value":293,"nodeType":79},{},[],{"data":21975,"content":21976,"nodeType":84},{},[21977],{"data":21978,"marks":21979,"value":301,"nodeType":79},{},[],{"metadata":21981,"sys":21984,"fields":21989},{"tags":21982,"concepts":21983},[],[],{"space":21985,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":21987,"publishedVersion":59,"revision":22,"locale":27},{"sys":21986},{"type":12,"linkType":13,"id":14},{"sys":21988},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":21990},{"url":317,"details":21991,"fileName":323,"contentType":324},{"size":319,"image":21992},{"width":321,"height":322},{"sys":21994,"fields":21997},{"id":21995,"createdAt":21996},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":21998,"slug":21999,"articleIntro":21998,"category":22000},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[22001],{"metadata":22002,"sys":22005,"fields":22012},{"tags":22003,"concepts":22004},[],[],{"space":22006,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22008,"publishedVersion":272,"revision":59,"contentType":22010,"locale":27},{"sys":22007},{"type":12,"linkType":13,"id":14},{"sys":22009},{"id":20,"type":12,"linkType":21},{"sys":22011},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22013,"metaTitle":282,"metaDescription":283,"mainTitle":22014,"subtitle":302,"heroImage":22029,"ctaButton":325,"ctaLink":326},[281],{"data":22015,"content":22016,"nodeType":71},{},[22017,22023],{"data":22018,"content":22019,"nodeType":294},{},[22020],{"data":22021,"marks":22022,"value":293,"nodeType":79},{},[],{"data":22024,"content":22025,"nodeType":84},{},[22026],{"data":22027,"marks":22028,"value":301,"nodeType":79},{},[],{"metadata":22030,"sys":22033,"fields":22038},{"tags":22031,"concepts":22032},[],[],{"space":22034,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22036,"publishedVersion":59,"revision":22,"locale":27},{"sys":22035},{"type":12,"linkType":13,"id":14},{"sys":22037},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22039},{"url":317,"details":22040,"fileName":323,"contentType":324},{"size":319,"image":22041},{"width":321,"height":322},{"sys":22043,"fields":22046},{"id":22044,"createdAt":22045},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":22047,"slug":22048,"articleIntro":22047,"category":22049},"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",[22050],{"metadata":22051,"sys":22054,"fields":22061},{"tags":22052,"concepts":22053},[],[],{"space":22055,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22057,"publishedVersion":272,"revision":59,"contentType":22059,"locale":27},{"sys":22056},{"type":12,"linkType":13,"id":14},{"sys":22058},{"id":20,"type":12,"linkType":21},{"sys":22060},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22062,"metaTitle":282,"metaDescription":283,"mainTitle":22063,"subtitle":302,"heroImage":22078,"ctaButton":325,"ctaLink":326},[281],{"data":22064,"content":22065,"nodeType":71},{},[22066,22072],{"data":22067,"content":22068,"nodeType":294},{},[22069],{"data":22070,"marks":22071,"value":293,"nodeType":79},{},[],{"data":22073,"content":22074,"nodeType":84},{},[22075],{"data":22076,"marks":22077,"value":301,"nodeType":79},{},[],{"metadata":22079,"sys":22082,"fields":22087},{"tags":22080,"concepts":22081},[],[],{"space":22083,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22085,"publishedVersion":59,"revision":22,"locale":27},{"sys":22084},{"type":12,"linkType":13,"id":14},{"sys":22086},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22088},{"url":317,"details":22089,"fileName":323,"contentType":324},{"size":319,"image":22090},{"width":321,"height":322},{"sys":22092,"fields":22095},{"id":22093,"createdAt":22094},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":22096,"slug":22097,"articleIntro":-1,"category":22098},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[22099],{"metadata":22100,"sys":22103,"fields":22110},{"tags":22101,"concepts":22102},[],[],{"space":22104,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22106,"publishedVersion":272,"revision":59,"contentType":22108,"locale":27},{"sys":22105},{"type":12,"linkType":13,"id":14},{"sys":22107},{"id":20,"type":12,"linkType":21},{"sys":22109},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22111,"metaTitle":282,"metaDescription":283,"mainTitle":22112,"subtitle":302,"heroImage":22127,"ctaButton":325,"ctaLink":326},[281],{"data":22113,"content":22114,"nodeType":71},{},[22115,22121],{"data":22116,"content":22117,"nodeType":294},{},[22118],{"data":22119,"marks":22120,"value":293,"nodeType":79},{},[],{"data":22122,"content":22123,"nodeType":84},{},[22124],{"data":22125,"marks":22126,"value":301,"nodeType":79},{},[],{"metadata":22128,"sys":22131,"fields":22136},{"tags":22129,"concepts":22130},[],[],{"space":22132,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22134,"publishedVersion":59,"revision":22,"locale":27},{"sys":22133},{"type":12,"linkType":13,"id":14},{"sys":22135},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22137},{"url":317,"details":22138,"fileName":323,"contentType":324},{"size":319,"image":22139},{"width":321,"height":322},{"sys":22141,"fields":22144},{"id":22142,"createdAt":22143},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":22145,"slug":22146,"articleIntro":22145,"category":22147},"6248 - Divers","compte-6248-divers",[22148],{"metadata":22149,"sys":22152,"fields":22159},{"tags":22150,"concepts":22151},[],[],{"space":22153,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22155,"publishedVersion":272,"revision":59,"contentType":22157,"locale":27},{"sys":22154},{"type":12,"linkType":13,"id":14},{"sys":22156},{"id":20,"type":12,"linkType":21},{"sys":22158},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22160,"metaTitle":282,"metaDescription":283,"mainTitle":22161,"subtitle":302,"heroImage":22176,"ctaButton":325,"ctaLink":326},[281],{"data":22162,"content":22163,"nodeType":71},{},[22164,22170],{"data":22165,"content":22166,"nodeType":294},{},[22167],{"data":22168,"marks":22169,"value":293,"nodeType":79},{},[],{"data":22171,"content":22172,"nodeType":84},{},[22173],{"data":22174,"marks":22175,"value":301,"nodeType":79},{},[],{"metadata":22177,"sys":22180,"fields":22185},{"tags":22178,"concepts":22179},[],[],{"space":22181,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22183,"publishedVersion":59,"revision":22,"locale":27},{"sys":22182},{"type":12,"linkType":13,"id":14},{"sys":22184},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22186},{"url":317,"details":22187,"fileName":323,"contentType":324},{"size":319,"image":22188},{"width":321,"height":322},{"sys":22190,"fields":22193},{"id":22191,"createdAt":22192},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":22194,"slug":22195,"articleIntro":22194,"category":22196},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[22197],{"metadata":22198,"sys":22201,"fields":22208},{"tags":22199,"concepts":22200},[],[],{"space":22202,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22204,"publishedVersion":272,"revision":59,"contentType":22206,"locale":27},{"sys":22203},{"type":12,"linkType":13,"id":14},{"sys":22205},{"id":20,"type":12,"linkType":21},{"sys":22207},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22209,"metaTitle":282,"metaDescription":283,"mainTitle":22210,"subtitle":302,"heroImage":22225,"ctaButton":325,"ctaLink":326},[281],{"data":22211,"content":22212,"nodeType":71},{},[22213,22219],{"data":22214,"content":22215,"nodeType":294},{},[22216],{"data":22217,"marks":22218,"value":293,"nodeType":79},{},[],{"data":22220,"content":22221,"nodeType":84},{},[22222],{"data":22223,"marks":22224,"value":301,"nodeType":79},{},[],{"metadata":22226,"sys":22229,"fields":22234},{"tags":22227,"concepts":22228},[],[],{"space":22230,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22232,"publishedVersion":59,"revision":22,"locale":27},{"sys":22231},{"type":12,"linkType":13,"id":14},{"sys":22233},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22235},{"url":317,"details":22236,"fileName":323,"contentType":324},{"size":319,"image":22237},{"width":321,"height":322},{"sys":22239,"fields":22242},{"id":22240,"createdAt":22241},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":22243,"slug":22244,"articleIntro":22243,"category":22245},"2751 - Dépôts","compte-2751-depots",[22246],{"metadata":22247,"sys":22250,"fields":22257},{"tags":22248,"concepts":22249},[],[],{"space":22251,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22253,"publishedVersion":272,"revision":59,"contentType":22255,"locale":27},{"sys":22252},{"type":12,"linkType":13,"id":14},{"sys":22254},{"id":20,"type":12,"linkType":21},{"sys":22256},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22258,"metaTitle":282,"metaDescription":283,"mainTitle":22259,"subtitle":302,"heroImage":22274,"ctaButton":325,"ctaLink":326},[281],{"data":22260,"content":22261,"nodeType":71},{},[22262,22268],{"data":22263,"content":22264,"nodeType":294},{},[22265],{"data":22266,"marks":22267,"value":293,"nodeType":79},{},[],{"data":22269,"content":22270,"nodeType":84},{},[22271],{"data":22272,"marks":22273,"value":301,"nodeType":79},{},[],{"metadata":22275,"sys":22278,"fields":22283},{"tags":22276,"concepts":22277},[],[],{"space":22279,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22281,"publishedVersion":59,"revision":22,"locale":27},{"sys":22280},{"type":12,"linkType":13,"id":14},{"sys":22282},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22284},{"url":317,"details":22285,"fileName":323,"contentType":324},{"size":319,"image":22286},{"width":321,"height":322},{"sys":22288,"fields":22290},{"id":22289,"createdAt":9256},"4kVdSdLvBSCpwNNFzLzom2",{"title":22291,"slug":22292,"articleIntro":22291,"category":22293},"335 - Travaux en cours","compte-335-travaux-en-cours",[22294],{"metadata":22295,"sys":22298,"fields":22305},{"tags":22296,"concepts":22297},[],[],{"space":22299,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22301,"publishedVersion":272,"revision":59,"contentType":22303,"locale":27},{"sys":22300},{"type":12,"linkType":13,"id":14},{"sys":22302},{"id":20,"type":12,"linkType":21},{"sys":22304},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22306,"metaTitle":282,"metaDescription":283,"mainTitle":22307,"subtitle":302,"heroImage":22322,"ctaButton":325,"ctaLink":326},[281],{"data":22308,"content":22309,"nodeType":71},{},[22310,22316],{"data":22311,"content":22312,"nodeType":294},{},[22313],{"data":22314,"marks":22315,"value":293,"nodeType":79},{},[],{"data":22317,"content":22318,"nodeType":84},{},[22319],{"data":22320,"marks":22321,"value":301,"nodeType":79},{},[],{"metadata":22323,"sys":22326,"fields":22331},{"tags":22324,"concepts":22325},[],[],{"space":22327,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22329,"publishedVersion":59,"revision":22,"locale":27},{"sys":22328},{"type":12,"linkType":13,"id":14},{"sys":22330},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22332},{"url":317,"details":22333,"fileName":323,"contentType":324},{"size":319,"image":22334},{"width":321,"height":322},{"sys":22336,"fields":22339},{"id":22337,"createdAt":22338},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":22340,"slug":22341,"articleIntro":22340,"category":22342},"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",[22343],{"metadata":22344,"sys":22347,"fields":22354},{"tags":22345,"concepts":22346},[],[],{"space":22348,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22350,"publishedVersion":272,"revision":59,"contentType":22352,"locale":27},{"sys":22349},{"type":12,"linkType":13,"id":14},{"sys":22351},{"id":20,"type":12,"linkType":21},{"sys":22353},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22355,"metaTitle":282,"metaDescription":283,"mainTitle":22356,"subtitle":302,"heroImage":22371,"ctaButton":325,"ctaLink":326},[281],{"data":22357,"content":22358,"nodeType":71},{},[22359,22365],{"data":22360,"content":22361,"nodeType":294},{},[22362],{"data":22363,"marks":22364,"value":293,"nodeType":79},{},[],{"data":22366,"content":22367,"nodeType":84},{},[22368],{"data":22369,"marks":22370,"value":301,"nodeType":79},{},[],{"metadata":22372,"sys":22375,"fields":22380},{"tags":22373,"concepts":22374},[],[],{"space":22376,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22378,"publishedVersion":59,"revision":22,"locale":27},{"sys":22377},{"type":12,"linkType":13,"id":14},{"sys":22379},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22381},{"url":317,"details":22382,"fileName":323,"contentType":324},{"size":319,"image":22383},{"width":321,"height":322},{"sys":22385,"fields":22388},{"id":22386,"createdAt":22387},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":22389,"slug":22390,"articleIntro":22389,"category":22391},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[22392],{"metadata":22393,"sys":22396,"fields":22403},{"tags":22394,"concepts":22395},[],[],{"space":22397,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22399,"publishedVersion":272,"revision":59,"contentType":22401,"locale":27},{"sys":22398},{"type":12,"linkType":13,"id":14},{"sys":22400},{"id":20,"type":12,"linkType":21},{"sys":22402},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22404,"metaTitle":282,"metaDescription":283,"mainTitle":22405,"subtitle":302,"heroImage":22420,"ctaButton":325,"ctaLink":326},[281],{"data":22406,"content":22407,"nodeType":71},{},[22408,22414],{"data":22409,"content":22410,"nodeType":294},{},[22411],{"data":22412,"marks":22413,"value":293,"nodeType":79},{},[],{"data":22415,"content":22416,"nodeType":84},{},[22417],{"data":22418,"marks":22419,"value":301,"nodeType":79},{},[],{"metadata":22421,"sys":22424,"fields":22429},{"tags":22422,"concepts":22423},[],[],{"space":22425,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22427,"publishedVersion":59,"revision":22,"locale":27},{"sys":22426},{"type":12,"linkType":13,"id":14},{"sys":22428},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22430},{"url":317,"details":22431,"fileName":323,"contentType":324},{"size":319,"image":22432},{"width":321,"height":322},{"sys":22434,"fields":22437},{"id":22435,"createdAt":22436},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":22438,"slug":22439,"articleIntro":22438,"category":22440},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[22441],{"metadata":22442,"sys":22445,"fields":22452},{"tags":22443,"concepts":22444},[],[],{"space":22446,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22448,"publishedVersion":272,"revision":59,"contentType":22450,"locale":27},{"sys":22447},{"type":12,"linkType":13,"id":14},{"sys":22449},{"id":20,"type":12,"linkType":21},{"sys":22451},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22453,"metaTitle":282,"metaDescription":283,"mainTitle":22454,"subtitle":302,"heroImage":22469,"ctaButton":325,"ctaLink":326},[281],{"data":22455,"content":22456,"nodeType":71},{},[22457,22463],{"data":22458,"content":22459,"nodeType":294},{},[22460],{"data":22461,"marks":22462,"value":293,"nodeType":79},{},[],{"data":22464,"content":22465,"nodeType":84},{},[22466],{"data":22467,"marks":22468,"value":301,"nodeType":79},{},[],{"metadata":22470,"sys":22473,"fields":22478},{"tags":22471,"concepts":22472},[],[],{"space":22474,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22476,"publishedVersion":59,"revision":22,"locale":27},{"sys":22475},{"type":12,"linkType":13,"id":14},{"sys":22477},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22479},{"url":317,"details":22480,"fileName":323,"contentType":324},{"size":319,"image":22481},{"width":321,"height":322},{"sys":22483,"fields":22486},{"id":22484,"createdAt":22485},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":22487,"slug":22488,"articleIntro":-1,"category":22489},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[22490],{"metadata":22491,"sys":22494,"fields":22501},{"tags":22492,"concepts":22493},[],[],{"space":22495,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22497,"publishedVersion":272,"revision":59,"contentType":22499,"locale":27},{"sys":22496},{"type":12,"linkType":13,"id":14},{"sys":22498},{"id":20,"type":12,"linkType":21},{"sys":22500},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22502,"metaTitle":282,"metaDescription":283,"mainTitle":22503,"subtitle":302,"heroImage":22518,"ctaButton":325,"ctaLink":326},[281],{"data":22504,"content":22505,"nodeType":71},{},[22506,22512],{"data":22507,"content":22508,"nodeType":294},{},[22509],{"data":22510,"marks":22511,"value":293,"nodeType":79},{},[],{"data":22513,"content":22514,"nodeType":84},{},[22515],{"data":22516,"marks":22517,"value":301,"nodeType":79},{},[],{"metadata":22519,"sys":22522,"fields":22527},{"tags":22520,"concepts":22521},[],[],{"space":22523,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22525,"publishedVersion":59,"revision":22,"locale":27},{"sys":22524},{"type":12,"linkType":13,"id":14},{"sys":22526},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22528},{"url":317,"details":22529,"fileName":323,"contentType":324},{"size":319,"image":22530},{"width":321,"height":322},{"sys":22532,"fields":22535},{"id":22533,"createdAt":22534},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":22536,"slug":22537,"articleIntro":22536,"category":22538},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[22539],{"metadata":22540,"sys":22543,"fields":22550},{"tags":22541,"concepts":22542},[],[],{"space":22544,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22546,"publishedVersion":272,"revision":59,"contentType":22548,"locale":27},{"sys":22545},{"type":12,"linkType":13,"id":14},{"sys":22547},{"id":20,"type":12,"linkType":21},{"sys":22549},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22551,"metaTitle":282,"metaDescription":283,"mainTitle":22552,"subtitle":302,"heroImage":22567,"ctaButton":325,"ctaLink":326},[281],{"data":22553,"content":22554,"nodeType":71},{},[22555,22561],{"data":22556,"content":22557,"nodeType":294},{},[22558],{"data":22559,"marks":22560,"value":293,"nodeType":79},{},[],{"data":22562,"content":22563,"nodeType":84},{},[22564],{"data":22565,"marks":22566,"value":301,"nodeType":79},{},[],{"metadata":22568,"sys":22571,"fields":22576},{"tags":22569,"concepts":22570},[],[],{"space":22572,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22574,"publishedVersion":59,"revision":22,"locale":27},{"sys":22573},{"type":12,"linkType":13,"id":14},{"sys":22575},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22577},{"url":317,"details":22578,"fileName":323,"contentType":324},{"size":319,"image":22579},{"width":321,"height":322},{"sys":22581,"fields":22584},{"id":22582,"createdAt":22583},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":22585,"slug":22586,"articleIntro":-1,"category":22587},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[22588],{"metadata":22589,"sys":22592,"fields":22599},{"tags":22590,"concepts":22591},[],[],{"space":22593,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22595,"publishedVersion":272,"revision":59,"contentType":22597,"locale":27},{"sys":22594},{"type":12,"linkType":13,"id":14},{"sys":22596},{"id":20,"type":12,"linkType":21},{"sys":22598},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22600,"metaTitle":282,"metaDescription":283,"mainTitle":22601,"subtitle":302,"heroImage":22616,"ctaButton":325,"ctaLink":326},[281],{"data":22602,"content":22603,"nodeType":71},{},[22604,22610],{"data":22605,"content":22606,"nodeType":294},{},[22607],{"data":22608,"marks":22609,"value":293,"nodeType":79},{},[],{"data":22611,"content":22612,"nodeType":84},{},[22613],{"data":22614,"marks":22615,"value":301,"nodeType":79},{},[],{"metadata":22617,"sys":22620,"fields":22625},{"tags":22618,"concepts":22619},[],[],{"space":22621,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22623,"publishedVersion":59,"revision":22,"locale":27},{"sys":22622},{"type":12,"linkType":13,"id":14},{"sys":22624},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22626},{"url":317,"details":22627,"fileName":323,"contentType":324},{"size":319,"image":22628},{"width":321,"height":322},{"sys":22630,"fields":22633},{"id":22631,"createdAt":22632},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":22634,"slug":22635,"articleIntro":-1,"category":22636},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[22637],{"metadata":22638,"sys":22641,"fields":22648},{"tags":22639,"concepts":22640},[],[],{"space":22642,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22644,"publishedVersion":272,"revision":59,"contentType":22646,"locale":27},{"sys":22643},{"type":12,"linkType":13,"id":14},{"sys":22645},{"id":20,"type":12,"linkType":21},{"sys":22647},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22649,"metaTitle":282,"metaDescription":283,"mainTitle":22650,"subtitle":302,"heroImage":22665,"ctaButton":325,"ctaLink":326},[281],{"data":22651,"content":22652,"nodeType":71},{},[22653,22659],{"data":22654,"content":22655,"nodeType":294},{},[22656],{"data":22657,"marks":22658,"value":293,"nodeType":79},{},[],{"data":22660,"content":22661,"nodeType":84},{},[22662],{"data":22663,"marks":22664,"value":301,"nodeType":79},{},[],{"metadata":22666,"sys":22669,"fields":22674},{"tags":22667,"concepts":22668},[],[],{"space":22670,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22672,"publishedVersion":59,"revision":22,"locale":27},{"sys":22671},{"type":12,"linkType":13,"id":14},{"sys":22673},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22675},{"url":317,"details":22676,"fileName":323,"contentType":324},{"size":319,"image":22677},{"width":321,"height":322},{"sys":22679,"fields":22682},{"id":22680,"createdAt":22681},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":22683,"slug":22684,"articleIntro":22683,"category":22685},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[22686],{"metadata":22687,"sys":22690,"fields":22697},{"tags":22688,"concepts":22689},[],[],{"space":22691,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22693,"publishedVersion":272,"revision":59,"contentType":22695,"locale":27},{"sys":22692},{"type":12,"linkType":13,"id":14},{"sys":22694},{"id":20,"type":12,"linkType":21},{"sys":22696},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22698,"metaTitle":282,"metaDescription":283,"mainTitle":22699,"subtitle":302,"heroImage":22714,"ctaButton":325,"ctaLink":326},[281],{"data":22700,"content":22701,"nodeType":71},{},[22702,22708],{"data":22703,"content":22704,"nodeType":294},{},[22705],{"data":22706,"marks":22707,"value":293,"nodeType":79},{},[],{"data":22709,"content":22710,"nodeType":84},{},[22711],{"data":22712,"marks":22713,"value":301,"nodeType":79},{},[],{"metadata":22715,"sys":22718,"fields":22723},{"tags":22716,"concepts":22717},[],[],{"space":22719,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22721,"publishedVersion":59,"revision":22,"locale":27},{"sys":22720},{"type":12,"linkType":13,"id":14},{"sys":22722},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22724},{"url":317,"details":22725,"fileName":323,"contentType":324},{"size":319,"image":22726},{"width":321,"height":322},{"sys":22728,"fields":22731},{"id":22729,"createdAt":22730},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":22732,"slug":22733,"articleIntro":-1,"category":22734},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[22735],{"metadata":22736,"sys":22739,"fields":22746},{"tags":22737,"concepts":22738},[],[],{"space":22740,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22742,"publishedVersion":272,"revision":59,"contentType":22744,"locale":27},{"sys":22741},{"type":12,"linkType":13,"id":14},{"sys":22743},{"id":20,"type":12,"linkType":21},{"sys":22745},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22747,"metaTitle":282,"metaDescription":283,"mainTitle":22748,"subtitle":302,"heroImage":22763,"ctaButton":325,"ctaLink":326},[281],{"data":22749,"content":22750,"nodeType":71},{},[22751,22757],{"data":22752,"content":22753,"nodeType":294},{},[22754],{"data":22755,"marks":22756,"value":293,"nodeType":79},{},[],{"data":22758,"content":22759,"nodeType":84},{},[22760],{"data":22761,"marks":22762,"value":301,"nodeType":79},{},[],{"metadata":22764,"sys":22767,"fields":22772},{"tags":22765,"concepts":22766},[],[],{"space":22768,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22770,"publishedVersion":59,"revision":22,"locale":27},{"sys":22769},{"type":12,"linkType":13,"id":14},{"sys":22771},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22773},{"url":317,"details":22774,"fileName":323,"contentType":324},{"size":319,"image":22775},{"width":321,"height":322},{"sys":22777,"fields":22780},{"id":22778,"createdAt":22779},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":22781,"slug":22782,"articleIntro":22781,"category":22783},"6358 - Autres droits","compte-6358-autres-droits",[22784],{"metadata":22785,"sys":22788,"fields":22795},{"tags":22786,"concepts":22787},[],[],{"space":22789,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22791,"publishedVersion":272,"revision":59,"contentType":22793,"locale":27},{"sys":22790},{"type":12,"linkType":13,"id":14},{"sys":22792},{"id":20,"type":12,"linkType":21},{"sys":22794},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22796,"metaTitle":282,"metaDescription":283,"mainTitle":22797,"subtitle":302,"heroImage":22812,"ctaButton":325,"ctaLink":326},[281],{"data":22798,"content":22799,"nodeType":71},{},[22800,22806],{"data":22801,"content":22802,"nodeType":294},{},[22803],{"data":22804,"marks":22805,"value":293,"nodeType":79},{},[],{"data":22807,"content":22808,"nodeType":84},{},[22809],{"data":22810,"marks":22811,"value":301,"nodeType":79},{},[],{"metadata":22813,"sys":22816,"fields":22821},{"tags":22814,"concepts":22815},[],[],{"space":22817,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22819,"publishedVersion":59,"revision":22,"locale":27},{"sys":22818},{"type":12,"linkType":13,"id":14},{"sys":22820},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22822},{"url":317,"details":22823,"fileName":323,"contentType":324},{"size":319,"image":22824},{"width":321,"height":322},{"sys":22826,"fields":22829},{"id":22827,"createdAt":22828},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":22830,"slug":22831,"articleIntro":22830,"category":22832},"6331 - Versement de transport","compte-6331-versement-de-transport",[22833],{"metadata":22834,"sys":22837,"fields":22844},{"tags":22835,"concepts":22836},[],[],{"space":22838,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22840,"publishedVersion":272,"revision":59,"contentType":22842,"locale":27},{"sys":22839},{"type":12,"linkType":13,"id":14},{"sys":22841},{"id":20,"type":12,"linkType":21},{"sys":22843},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22845,"metaTitle":282,"metaDescription":283,"mainTitle":22846,"subtitle":302,"heroImage":22861,"ctaButton":325,"ctaLink":326},[281],{"data":22847,"content":22848,"nodeType":71},{},[22849,22855],{"data":22850,"content":22851,"nodeType":294},{},[22852],{"data":22853,"marks":22854,"value":293,"nodeType":79},{},[],{"data":22856,"content":22857,"nodeType":84},{},[22858],{"data":22859,"marks":22860,"value":301,"nodeType":79},{},[],{"metadata":22862,"sys":22865,"fields":22870},{"tags":22863,"concepts":22864},[],[],{"space":22866,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22868,"publishedVersion":59,"revision":22,"locale":27},{"sys":22867},{"type":12,"linkType":13,"id":14},{"sys":22869},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22871},{"url":317,"details":22872,"fileName":323,"contentType":324},{"size":319,"image":22873},{"width":321,"height":322},{"sys":22875,"fields":22878},{"id":22876,"createdAt":22877},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":22879,"slug":22880,"articleIntro":22879,"category":22881},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[22882],{"metadata":22883,"sys":22886,"fields":22893},{"tags":22884,"concepts":22885},[],[],{"space":22887,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22889,"publishedVersion":272,"revision":59,"contentType":22891,"locale":27},{"sys":22888},{"type":12,"linkType":13,"id":14},{"sys":22890},{"id":20,"type":12,"linkType":21},{"sys":22892},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22894,"metaTitle":282,"metaDescription":283,"mainTitle":22895,"subtitle":302,"heroImage":22910,"ctaButton":325,"ctaLink":326},[281],{"data":22896,"content":22897,"nodeType":71},{},[22898,22904],{"data":22899,"content":22900,"nodeType":294},{},[22901],{"data":22902,"marks":22903,"value":293,"nodeType":79},{},[],{"data":22905,"content":22906,"nodeType":84},{},[22907],{"data":22908,"marks":22909,"value":301,"nodeType":79},{},[],{"metadata":22911,"sys":22914,"fields":22919},{"tags":22912,"concepts":22913},[],[],{"space":22915,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22917,"publishedVersion":59,"revision":22,"locale":27},{"sys":22916},{"type":12,"linkType":13,"id":14},{"sys":22918},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22920},{"url":317,"details":22921,"fileName":323,"contentType":324},{"size":319,"image":22922},{"width":321,"height":322},{"sys":22924,"fields":22927},{"id":22925,"createdAt":22926},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":22928,"slug":22929,"articleIntro":22928,"category":22930},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[22931],{"metadata":22932,"sys":22935,"fields":22942},{"tags":22933,"concepts":22934},[],[],{"space":22936,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22938,"publishedVersion":272,"revision":59,"contentType":22940,"locale":27},{"sys":22937},{"type":12,"linkType":13,"id":14},{"sys":22939},{"id":20,"type":12,"linkType":21},{"sys":22941},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22943,"metaTitle":282,"metaDescription":283,"mainTitle":22944,"subtitle":302,"heroImage":22959,"ctaButton":325,"ctaLink":326},[281],{"data":22945,"content":22946,"nodeType":71},{},[22947,22953],{"data":22948,"content":22949,"nodeType":294},{},[22950],{"data":22951,"marks":22952,"value":293,"nodeType":79},{},[],{"data":22954,"content":22955,"nodeType":84},{},[22956],{"data":22957,"marks":22958,"value":301,"nodeType":79},{},[],{"metadata":22960,"sys":22963,"fields":22968},{"tags":22961,"concepts":22962},[],[],{"space":22964,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":22966,"publishedVersion":59,"revision":22,"locale":27},{"sys":22965},{"type":12,"linkType":13,"id":14},{"sys":22967},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":22969},{"url":317,"details":22970,"fileName":323,"contentType":324},{"size":319,"image":22971},{"width":321,"height":322},{"sys":22973,"fields":22976},{"id":22974,"createdAt":22975},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":22977,"slug":22978,"articleIntro":22979,"category":22980},"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.",[22981],{"metadata":22982,"sys":22985,"fields":22992},{"tags":22983,"concepts":22984},[],[],{"space":22986,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":22988,"publishedVersion":272,"revision":59,"contentType":22990,"locale":27},{"sys":22987},{"type":12,"linkType":13,"id":14},{"sys":22989},{"id":20,"type":12,"linkType":21},{"sys":22991},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":22993,"metaTitle":282,"metaDescription":283,"mainTitle":22994,"subtitle":302,"heroImage":23009,"ctaButton":325,"ctaLink":326},[281],{"data":22995,"content":22996,"nodeType":71},{},[22997,23003],{"data":22998,"content":22999,"nodeType":294},{},[23000],{"data":23001,"marks":23002,"value":293,"nodeType":79},{},[],{"data":23004,"content":23005,"nodeType":84},{},[23006],{"data":23007,"marks":23008,"value":301,"nodeType":79},{},[],{"metadata":23010,"sys":23013,"fields":23018},{"tags":23011,"concepts":23012},[],[],{"space":23014,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23016,"publishedVersion":59,"revision":22,"locale":27},{"sys":23015},{"type":12,"linkType":13,"id":14},{"sys":23017},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23019},{"url":317,"details":23020,"fileName":323,"contentType":324},{"size":319,"image":23021},{"width":321,"height":322},{"sys":23023,"fields":23026},{"id":23024,"createdAt":23025},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":23027,"slug":23028,"articleIntro":23027,"category":23029},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[23030],{"metadata":23031,"sys":23034,"fields":23041},{"tags":23032,"concepts":23033},[],[],{"space":23035,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23037,"publishedVersion":272,"revision":59,"contentType":23039,"locale":27},{"sys":23036},{"type":12,"linkType":13,"id":14},{"sys":23038},{"id":20,"type":12,"linkType":21},{"sys":23040},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23042,"metaTitle":282,"metaDescription":283,"mainTitle":23043,"subtitle":302,"heroImage":23058,"ctaButton":325,"ctaLink":326},[281],{"data":23044,"content":23045,"nodeType":71},{},[23046,23052],{"data":23047,"content":23048,"nodeType":294},{},[23049],{"data":23050,"marks":23051,"value":293,"nodeType":79},{},[],{"data":23053,"content":23054,"nodeType":84},{},[23055],{"data":23056,"marks":23057,"value":301,"nodeType":79},{},[],{"metadata":23059,"sys":23062,"fields":23067},{"tags":23060,"concepts":23061},[],[],{"space":23063,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23065,"publishedVersion":59,"revision":22,"locale":27},{"sys":23064},{"type":12,"linkType":13,"id":14},{"sys":23066},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23068},{"url":317,"details":23069,"fileName":323,"contentType":324},{"size":319,"image":23070},{"width":321,"height":322},{"sys":23072,"fields":23075},{"id":23073,"createdAt":23074},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":23076,"slug":23077,"articleIntro":23078,"category":23079},"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.",[23080],{"metadata":23081,"sys":23084,"fields":23091},{"tags":23082,"concepts":23083},[],[],{"space":23085,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23087,"publishedVersion":272,"revision":59,"contentType":23089,"locale":27},{"sys":23086},{"type":12,"linkType":13,"id":14},{"sys":23088},{"id":20,"type":12,"linkType":21},{"sys":23090},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23092,"metaTitle":282,"metaDescription":283,"mainTitle":23093,"subtitle":302,"heroImage":23108,"ctaButton":325,"ctaLink":326},[281],{"data":23094,"content":23095,"nodeType":71},{},[23096,23102],{"data":23097,"content":23098,"nodeType":294},{},[23099],{"data":23100,"marks":23101,"value":293,"nodeType":79},{},[],{"data":23103,"content":23104,"nodeType":84},{},[23105],{"data":23106,"marks":23107,"value":301,"nodeType":79},{},[],{"metadata":23109,"sys":23112,"fields":23117},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23115,"publishedVersion":59,"revision":22,"locale":27},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23118},{"url":317,"details":23119,"fileName":323,"contentType":324},{"size":319,"image":23120},{"width":321,"height":322},{"sys":23122,"fields":23125},{"id":23123,"createdAt":23124},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":23126,"slug":23127,"articleIntro":23126,"category":23128},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[23129],{"metadata":23130,"sys":23133,"fields":23140},{"tags":23131,"concepts":23132},[],[],{"space":23134,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23136,"publishedVersion":272,"revision":59,"contentType":23138,"locale":27},{"sys":23135},{"type":12,"linkType":13,"id":14},{"sys":23137},{"id":20,"type":12,"linkType":21},{"sys":23139},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23141,"metaTitle":282,"metaDescription":283,"mainTitle":23142,"subtitle":302,"heroImage":23157,"ctaButton":325,"ctaLink":326},[281],{"data":23143,"content":23144,"nodeType":71},{},[23145,23151],{"data":23146,"content":23147,"nodeType":294},{},[23148],{"data":23149,"marks":23150,"value":293,"nodeType":79},{},[],{"data":23152,"content":23153,"nodeType":84},{},[23154],{"data":23155,"marks":23156,"value":301,"nodeType":79},{},[],{"metadata":23158,"sys":23161,"fields":23166},{"tags":23159,"concepts":23160},[],[],{"space":23162,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23164,"publishedVersion":59,"revision":22,"locale":27},{"sys":23163},{"type":12,"linkType":13,"id":14},{"sys":23165},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23167},{"url":317,"details":23168,"fileName":323,"contentType":324},{"size":319,"image":23169},{"width":321,"height":322},{"sys":23171,"fields":23174},{"id":23172,"createdAt":23173},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":23175,"slug":23176,"articleIntro":-1,"category":23177},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[23178],{"metadata":23179,"sys":23182,"fields":23189},{"tags":23180,"concepts":23181},[],[],{"space":23183,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23185,"publishedVersion":272,"revision":59,"contentType":23187,"locale":27},{"sys":23184},{"type":12,"linkType":13,"id":14},{"sys":23186},{"id":20,"type":12,"linkType":21},{"sys":23188},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23190,"metaTitle":282,"metaDescription":283,"mainTitle":23191,"subtitle":302,"heroImage":23206,"ctaButton":325,"ctaLink":326},[281],{"data":23192,"content":23193,"nodeType":71},{},[23194,23200],{"data":23195,"content":23196,"nodeType":294},{},[23197],{"data":23198,"marks":23199,"value":293,"nodeType":79},{},[],{"data":23201,"content":23202,"nodeType":84},{},[23203],{"data":23204,"marks":23205,"value":301,"nodeType":79},{},[],{"metadata":23207,"sys":23210,"fields":23215},{"tags":23208,"concepts":23209},[],[],{"space":23211,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23213,"publishedVersion":59,"revision":22,"locale":27},{"sys":23212},{"type":12,"linkType":13,"id":14},{"sys":23214},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23216},{"url":317,"details":23217,"fileName":323,"contentType":324},{"size":319,"image":23218},{"width":321,"height":322},{"sys":23220,"fields":23223},{"id":23221,"createdAt":23222},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":23224,"slug":23225,"articleIntro":23224,"category":23226},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[23227],{"metadata":23228,"sys":23231,"fields":23238},{"tags":23229,"concepts":23230},[],[],{"space":23232,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23234,"publishedVersion":272,"revision":59,"contentType":23236,"locale":27},{"sys":23233},{"type":12,"linkType":13,"id":14},{"sys":23235},{"id":20,"type":12,"linkType":21},{"sys":23237},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23239,"metaTitle":282,"metaDescription":283,"mainTitle":23240,"subtitle":302,"heroImage":23255,"ctaButton":325,"ctaLink":326},[281],{"data":23241,"content":23242,"nodeType":71},{},[23243,23249],{"data":23244,"content":23245,"nodeType":294},{},[23246],{"data":23247,"marks":23248,"value":293,"nodeType":79},{},[],{"data":23250,"content":23251,"nodeType":84},{},[23252],{"data":23253,"marks":23254,"value":301,"nodeType":79},{},[],{"metadata":23256,"sys":23259,"fields":23264},{"tags":23257,"concepts":23258},[],[],{"space":23260,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23262,"publishedVersion":59,"revision":22,"locale":27},{"sys":23261},{"type":12,"linkType":13,"id":14},{"sys":23263},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23265},{"url":317,"details":23266,"fileName":323,"contentType":324},{"size":319,"image":23267},{"width":321,"height":322},{"sys":23269,"fields":23272},{"id":23270,"createdAt":23271},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":23273,"slug":23274,"articleIntro":23273,"category":23275},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[23276],{"metadata":23277,"sys":23280,"fields":23287},{"tags":23278,"concepts":23279},[],[],{"space":23281,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23283,"publishedVersion":272,"revision":59,"contentType":23285,"locale":27},{"sys":23282},{"type":12,"linkType":13,"id":14},{"sys":23284},{"id":20,"type":12,"linkType":21},{"sys":23286},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23288,"metaTitle":282,"metaDescription":283,"mainTitle":23289,"subtitle":302,"heroImage":23304,"ctaButton":325,"ctaLink":326},[281],{"data":23290,"content":23291,"nodeType":71},{},[23292,23298],{"data":23293,"content":23294,"nodeType":294},{},[23295],{"data":23296,"marks":23297,"value":293,"nodeType":79},{},[],{"data":23299,"content":23300,"nodeType":84},{},[23301],{"data":23302,"marks":23303,"value":301,"nodeType":79},{},[],{"metadata":23305,"sys":23308,"fields":23313},{"tags":23306,"concepts":23307},[],[],{"space":23309,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23311,"publishedVersion":59,"revision":22,"locale":27},{"sys":23310},{"type":12,"linkType":13,"id":14},{"sys":23312},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23314},{"url":317,"details":23315,"fileName":323,"contentType":324},{"size":319,"image":23316},{"width":321,"height":322},{"sys":23318,"fields":23321},{"id":23319,"createdAt":23320},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":23322,"slug":23323,"articleIntro":23322,"category":23324},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[23325],{"metadata":23326,"sys":23329,"fields":23336},{"tags":23327,"concepts":23328},[],[],{"space":23330,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23332,"publishedVersion":272,"revision":59,"contentType":23334,"locale":27},{"sys":23331},{"type":12,"linkType":13,"id":14},{"sys":23333},{"id":20,"type":12,"linkType":21},{"sys":23335},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23337,"metaTitle":282,"metaDescription":283,"mainTitle":23338,"subtitle":302,"heroImage":23353,"ctaButton":325,"ctaLink":326},[281],{"data":23339,"content":23340,"nodeType":71},{},[23341,23347],{"data":23342,"content":23343,"nodeType":294},{},[23344],{"data":23345,"marks":23346,"value":293,"nodeType":79},{},[],{"data":23348,"content":23349,"nodeType":84},{},[23350],{"data":23351,"marks":23352,"value":301,"nodeType":79},{},[],{"metadata":23354,"sys":23357,"fields":23362},{"tags":23355,"concepts":23356},[],[],{"space":23358,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23360,"publishedVersion":59,"revision":22,"locale":27},{"sys":23359},{"type":12,"linkType":13,"id":14},{"sys":23361},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23363},{"url":317,"details":23364,"fileName":323,"contentType":324},{"size":319,"image":23365},{"width":321,"height":322},{"sys":23367,"fields":23370},{"id":23368,"createdAt":23369},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":23371,"slug":23372,"articleIntro":23371,"category":23373},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[23374],{"metadata":23375,"sys":23378,"fields":23385},{"tags":23376,"concepts":23377},[],[],{"space":23379,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23381,"publishedVersion":272,"revision":59,"contentType":23383,"locale":27},{"sys":23380},{"type":12,"linkType":13,"id":14},{"sys":23382},{"id":20,"type":12,"linkType":21},{"sys":23384},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23386,"metaTitle":282,"metaDescription":283,"mainTitle":23387,"subtitle":302,"heroImage":23402,"ctaButton":325,"ctaLink":326},[281],{"data":23388,"content":23389,"nodeType":71},{},[23390,23396],{"data":23391,"content":23392,"nodeType":294},{},[23393],{"data":23394,"marks":23395,"value":293,"nodeType":79},{},[],{"data":23397,"content":23398,"nodeType":84},{},[23399],{"data":23400,"marks":23401,"value":301,"nodeType":79},{},[],{"metadata":23403,"sys":23406,"fields":23411},{"tags":23404,"concepts":23405},[],[],{"space":23407,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23409,"publishedVersion":59,"revision":22,"locale":27},{"sys":23408},{"type":12,"linkType":13,"id":14},{"sys":23410},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23412},{"url":317,"details":23413,"fileName":323,"contentType":324},{"size":319,"image":23414},{"width":321,"height":322},{"sys":23416,"fields":23419},{"id":23417,"createdAt":23418},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":23420,"slug":23421,"articleIntro":23420,"category":23422},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[23423],{"metadata":23424,"sys":23427,"fields":23434},{"tags":23425,"concepts":23426},[],[],{"space":23428,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23430,"publishedVersion":272,"revision":59,"contentType":23432,"locale":27},{"sys":23429},{"type":12,"linkType":13,"id":14},{"sys":23431},{"id":20,"type":12,"linkType":21},{"sys":23433},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23435,"metaTitle":282,"metaDescription":283,"mainTitle":23436,"subtitle":302,"heroImage":23451,"ctaButton":325,"ctaLink":326},[281],{"data":23437,"content":23438,"nodeType":71},{},[23439,23445],{"data":23440,"content":23441,"nodeType":294},{},[23442],{"data":23443,"marks":23444,"value":293,"nodeType":79},{},[],{"data":23446,"content":23447,"nodeType":84},{},[23448],{"data":23449,"marks":23450,"value":301,"nodeType":79},{},[],{"metadata":23452,"sys":23455,"fields":23460},{"tags":23453,"concepts":23454},[],[],{"space":23456,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23458,"publishedVersion":59,"revision":22,"locale":27},{"sys":23457},{"type":12,"linkType":13,"id":14},{"sys":23459},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23461},{"url":317,"details":23462,"fileName":323,"contentType":324},{"size":319,"image":23463},{"width":321,"height":322},{"sys":23465,"fields":23468},{"id":23466,"createdAt":23467},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":23469,"slug":23470,"articleIntro":23471,"category":23472},"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",[23473],{"metadata":23474,"sys":23477,"fields":23484},{"tags":23475,"concepts":23476},[],[],{"space":23478,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23480,"publishedVersion":272,"revision":59,"contentType":23482,"locale":27},{"sys":23479},{"type":12,"linkType":13,"id":14},{"sys":23481},{"id":20,"type":12,"linkType":21},{"sys":23483},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23485,"metaTitle":282,"metaDescription":283,"mainTitle":23486,"subtitle":302,"heroImage":23501,"ctaButton":325,"ctaLink":326},[281],{"data":23487,"content":23488,"nodeType":71},{},[23489,23495],{"data":23490,"content":23491,"nodeType":294},{},[23492],{"data":23493,"marks":23494,"value":293,"nodeType":79},{},[],{"data":23496,"content":23497,"nodeType":84},{},[23498],{"data":23499,"marks":23500,"value":301,"nodeType":79},{},[],{"metadata":23502,"sys":23505,"fields":23510},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23508,"publishedVersion":59,"revision":22,"locale":27},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23511},{"url":317,"details":23512,"fileName":323,"contentType":324},{"size":319,"image":23513},{"width":321,"height":322},{"sys":23515,"fields":23518},{"id":23516,"createdAt":23517},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":23519,"slug":23520,"articleIntro":23519,"category":23521},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[23522],{"metadata":23523,"sys":23526,"fields":23533},{"tags":23524,"concepts":23525},[],[],{"space":23527,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23529,"publishedVersion":272,"revision":59,"contentType":23531,"locale":27},{"sys":23528},{"type":12,"linkType":13,"id":14},{"sys":23530},{"id":20,"type":12,"linkType":21},{"sys":23532},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23534,"metaTitle":282,"metaDescription":283,"mainTitle":23535,"subtitle":302,"heroImage":23550,"ctaButton":325,"ctaLink":326},[281],{"data":23536,"content":23537,"nodeType":71},{},[23538,23544],{"data":23539,"content":23540,"nodeType":294},{},[23541],{"data":23542,"marks":23543,"value":293,"nodeType":79},{},[],{"data":23545,"content":23546,"nodeType":84},{},[23547],{"data":23548,"marks":23549,"value":301,"nodeType":79},{},[],{"metadata":23551,"sys":23554,"fields":23559},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23557,"publishedVersion":59,"revision":22,"locale":27},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23560},{"url":317,"details":23561,"fileName":323,"contentType":324},{"size":319,"image":23562},{"width":321,"height":322},{"sys":23564,"fields":23567},{"id":23565,"createdAt":23566},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":23568,"slug":23569,"articleIntro":23568,"category":23570},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[23571],{"metadata":23572,"sys":23575,"fields":23582},{"tags":23573,"concepts":23574},[],[],{"space":23576,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23578,"publishedVersion":272,"revision":59,"contentType":23580,"locale":27},{"sys":23577},{"type":12,"linkType":13,"id":14},{"sys":23579},{"id":20,"type":12,"linkType":21},{"sys":23581},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23583,"metaTitle":282,"metaDescription":283,"mainTitle":23584,"subtitle":302,"heroImage":23599,"ctaButton":325,"ctaLink":326},[281],{"data":23585,"content":23586,"nodeType":71},{},[23587,23593],{"data":23588,"content":23589,"nodeType":294},{},[23590],{"data":23591,"marks":23592,"value":293,"nodeType":79},{},[],{"data":23594,"content":23595,"nodeType":84},{},[23596],{"data":23597,"marks":23598,"value":301,"nodeType":79},{},[],{"metadata":23600,"sys":23603,"fields":23608},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23606,"publishedVersion":59,"revision":22,"locale":27},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23609},{"url":317,"details":23610,"fileName":323,"contentType":324},{"size":319,"image":23611},{"width":321,"height":322},{"sys":23613,"fields":23616},{"id":23614,"createdAt":23615},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":23617,"slug":23618,"articleIntro":23617,"category":23619},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[23620],{"metadata":23621,"sys":23624,"fields":23631},{"tags":23622,"concepts":23623},[],[],{"space":23625,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23627,"publishedVersion":272,"revision":59,"contentType":23629,"locale":27},{"sys":23626},{"type":12,"linkType":13,"id":14},{"sys":23628},{"id":20,"type":12,"linkType":21},{"sys":23630},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23632,"metaTitle":282,"metaDescription":283,"mainTitle":23633,"subtitle":302,"heroImage":23648,"ctaButton":325,"ctaLink":326},[281],{"data":23634,"content":23635,"nodeType":71},{},[23636,23642],{"data":23637,"content":23638,"nodeType":294},{},[23639],{"data":23640,"marks":23641,"value":293,"nodeType":79},{},[],{"data":23643,"content":23644,"nodeType":84},{},[23645],{"data":23646,"marks":23647,"value":301,"nodeType":79},{},[],{"metadata":23649,"sys":23652,"fields":23657},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23655,"publishedVersion":59,"revision":22,"locale":27},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23658},{"url":317,"details":23659,"fileName":323,"contentType":324},{"size":319,"image":23660},{"width":321,"height":322},{"sys":23662,"fields":23665},{"id":23663,"createdAt":23664},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":23666,"slug":23667,"articleIntro":23666,"category":23668},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[23669],{"metadata":23670,"sys":23673,"fields":23680},{"tags":23671,"concepts":23672},[],[],{"space":23674,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23676,"publishedVersion":272,"revision":59,"contentType":23678,"locale":27},{"sys":23675},{"type":12,"linkType":13,"id":14},{"sys":23677},{"id":20,"type":12,"linkType":21},{"sys":23679},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23681,"metaTitle":282,"metaDescription":283,"mainTitle":23682,"subtitle":302,"heroImage":23697,"ctaButton":325,"ctaLink":326},[281],{"data":23683,"content":23684,"nodeType":71},{},[23685,23691],{"data":23686,"content":23687,"nodeType":294},{},[23688],{"data":23689,"marks":23690,"value":293,"nodeType":79},{},[],{"data":23692,"content":23693,"nodeType":84},{},[23694],{"data":23695,"marks":23696,"value":301,"nodeType":79},{},[],{"metadata":23698,"sys":23701,"fields":23706},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23704,"publishedVersion":59,"revision":22,"locale":27},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23707},{"url":317,"details":23708,"fileName":323,"contentType":324},{"size":319,"image":23709},{"width":321,"height":322},{"sys":23711,"fields":23714},{"id":23712,"createdAt":23713},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":23715,"slug":23716,"articleIntro":23715,"category":23717},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23725,"publishedVersion":272,"revision":59,"contentType":23727,"locale":27},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":20,"type":12,"linkType":21},{"sys":23728},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23730,"metaTitle":282,"metaDescription":283,"mainTitle":23731,"subtitle":302,"heroImage":23746,"ctaButton":325,"ctaLink":326},[281],{"data":23732,"content":23733,"nodeType":71},{},[23734,23740],{"data":23735,"content":23736,"nodeType":294},{},[23737],{"data":23738,"marks":23739,"value":293,"nodeType":79},{},[],{"data":23741,"content":23742,"nodeType":84},{},[23743],{"data":23744,"marks":23745,"value":301,"nodeType":79},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23753,"publishedVersion":59,"revision":22,"locale":27},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23756},{"url":317,"details":23757,"fileName":323,"contentType":324},{"size":319,"image":23758},{"width":321,"height":322},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":23764,"slug":23765,"articleIntro":23764,"category":23766},"613 - Locations","compte-613-locations",[23767],{"metadata":23768,"sys":23771,"fields":23778},{"tags":23769,"concepts":23770},[],[],{"space":23772,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23774,"publishedVersion":272,"revision":59,"contentType":23776,"locale":27},{"sys":23773},{"type":12,"linkType":13,"id":14},{"sys":23775},{"id":20,"type":12,"linkType":21},{"sys":23777},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23779,"metaTitle":282,"metaDescription":283,"mainTitle":23780,"subtitle":302,"heroImage":23795,"ctaButton":325,"ctaLink":326},[281],{"data":23781,"content":23782,"nodeType":71},{},[23783,23789],{"data":23784,"content":23785,"nodeType":294},{},[23786],{"data":23787,"marks":23788,"value":293,"nodeType":79},{},[],{"data":23790,"content":23791,"nodeType":84},{},[23792],{"data":23793,"marks":23794,"value":301,"nodeType":79},{},[],{"metadata":23796,"sys":23799,"fields":23804},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23802,"publishedVersion":59,"revision":22,"locale":27},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23805},{"url":317,"details":23806,"fileName":323,"contentType":324},{"size":319,"image":23807},{"width":321,"height":322},{"sys":23809,"fields":23812},{"id":23810,"createdAt":23811},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":23813,"slug":23814,"articleIntro":23813,"category":23815},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23823,"publishedVersion":272,"revision":59,"contentType":23825,"locale":27},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":20,"type":12,"linkType":21},{"sys":23826},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23828,"metaTitle":282,"metaDescription":283,"mainTitle":23829,"subtitle":302,"heroImage":23844,"ctaButton":325,"ctaLink":326},[281],{"data":23830,"content":23831,"nodeType":71},{},[23832,23838],{"data":23833,"content":23834,"nodeType":294},{},[23835],{"data":23836,"marks":23837,"value":293,"nodeType":79},{},[],{"data":23839,"content":23840,"nodeType":84},{},[23841],{"data":23842,"marks":23843,"value":301,"nodeType":79},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23851,"publishedVersion":59,"revision":22,"locale":27},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23854},{"url":317,"details":23855,"fileName":323,"contentType":324},{"size":319,"image":23856},{"width":321,"height":322},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":23862,"slug":23863,"articleIntro":23862,"category":23864},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23872,"publishedVersion":272,"revision":59,"contentType":23874,"locale":27},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":20,"type":12,"linkType":21},{"sys":23875},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23877,"metaTitle":282,"metaDescription":283,"mainTitle":23878,"subtitle":302,"heroImage":23893,"ctaButton":325,"ctaLink":326},[281],{"data":23879,"content":23880,"nodeType":71},{},[23881,23887],{"data":23882,"content":23883,"nodeType":294},{},[23884],{"data":23885,"marks":23886,"value":293,"nodeType":79},{},[],{"data":23888,"content":23889,"nodeType":84},{},[23890],{"data":23891,"marks":23892,"value":301,"nodeType":79},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23900,"publishedVersion":59,"revision":22,"locale":27},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23903},{"url":317,"details":23904,"fileName":323,"contentType":324},{"size":319,"image":23905},{"width":321,"height":322},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":23911,"slug":23912,"articleIntro":-1,"category":23913},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23921,"publishedVersion":272,"revision":59,"contentType":23923,"locale":27},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":20,"type":12,"linkType":21},{"sys":23924},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23926,"metaTitle":282,"metaDescription":283,"mainTitle":23927,"subtitle":302,"heroImage":23942,"ctaButton":325,"ctaLink":326},[281],{"data":23928,"content":23929,"nodeType":71},{},[23930,23936],{"data":23931,"content":23932,"nodeType":294},{},[23933],{"data":23934,"marks":23935,"value":293,"nodeType":79},{},[],{"data":23937,"content":23938,"nodeType":84},{},[23939],{"data":23940,"marks":23941,"value":301,"nodeType":79},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23949,"publishedVersion":59,"revision":22,"locale":27},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":23952},{"url":317,"details":23953,"fileName":323,"contentType":324},{"size":319,"image":23954},{"width":321,"height":322},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"698 - Intégration fiscale","compte-698-integration-fiscale",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":23970,"publishedVersion":272,"revision":59,"contentType":23972,"locale":27},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":20,"type":12,"linkType":21},{"sys":23973},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":23975,"metaTitle":282,"metaDescription":283,"mainTitle":23976,"subtitle":302,"heroImage":23991,"ctaButton":325,"ctaLink":326},[281],{"data":23977,"content":23978,"nodeType":71},{},[23979,23985],{"data":23980,"content":23981,"nodeType":294},{},[23982],{"data":23983,"marks":23984,"value":293,"nodeType":79},{},[],{"data":23986,"content":23987,"nodeType":84},{},[23988],{"data":23989,"marks":23990,"value":301,"nodeType":79},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":23998,"publishedVersion":59,"revision":22,"locale":27},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24001},{"url":317,"details":24002,"fileName":323,"contentType":324},{"size":319,"image":24003},{"width":321,"height":322},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":24009,"slug":24010,"articleIntro":24009,"category":24011},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[24012],{"metadata":24013,"sys":24016,"fields":24023},{"tags":24014,"concepts":24015},[],[],{"space":24017,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24019,"publishedVersion":272,"revision":59,"contentType":24021,"locale":27},{"sys":24018},{"type":12,"linkType":13,"id":14},{"sys":24020},{"id":20,"type":12,"linkType":21},{"sys":24022},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24024,"metaTitle":282,"metaDescription":283,"mainTitle":24025,"subtitle":302,"heroImage":24040,"ctaButton":325,"ctaLink":326},[281],{"data":24026,"content":24027,"nodeType":71},{},[24028,24034],{"data":24029,"content":24030,"nodeType":294},{},[24031],{"data":24032,"marks":24033,"value":293,"nodeType":79},{},[],{"data":24035,"content":24036,"nodeType":84},{},[24037],{"data":24038,"marks":24039,"value":301,"nodeType":79},{},[],{"metadata":24041,"sys":24044,"fields":24049},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24047,"publishedVersion":59,"revision":22,"locale":27},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24050},{"url":317,"details":24051,"fileName":323,"contentType":324},{"size":319,"image":24052},{"width":321,"height":322},{"sys":24054,"fields":24056},{"id":24055,"createdAt":20919},"2faZxRvPQhG6UiwkwOCQNY",{"title":24057,"slug":24058,"articleIntro":24057,"category":24059},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[24060],{"metadata":24061,"sys":24064,"fields":24071},{"tags":24062,"concepts":24063},[],[],{"space":24065,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24067,"publishedVersion":272,"revision":59,"contentType":24069,"locale":27},{"sys":24066},{"type":12,"linkType":13,"id":14},{"sys":24068},{"id":20,"type":12,"linkType":21},{"sys":24070},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24072,"metaTitle":282,"metaDescription":283,"mainTitle":24073,"subtitle":302,"heroImage":24088,"ctaButton":325,"ctaLink":326},[281],{"data":24074,"content":24075,"nodeType":71},{},[24076,24082],{"data":24077,"content":24078,"nodeType":294},{},[24079],{"data":24080,"marks":24081,"value":293,"nodeType":79},{},[],{"data":24083,"content":24084,"nodeType":84},{},[24085],{"data":24086,"marks":24087,"value":301,"nodeType":79},{},[],{"metadata":24089,"sys":24092,"fields":24097},{"tags":24090,"concepts":24091},[],[],{"space":24093,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24095,"publishedVersion":59,"revision":22,"locale":27},{"sys":24094},{"type":12,"linkType":13,"id":14},{"sys":24096},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24098},{"url":317,"details":24099,"fileName":323,"contentType":324},{"size":319,"image":24100},{"width":321,"height":322},{"sys":24102,"fields":24105},{"id":24103,"createdAt":24104},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":24106,"slug":24107,"articleIntro":24106,"category":24108},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[24109],{"metadata":24110,"sys":24113,"fields":24120},{"tags":24111,"concepts":24112},[],[],{"space":24114,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24116,"publishedVersion":272,"revision":59,"contentType":24118,"locale":27},{"sys":24115},{"type":12,"linkType":13,"id":14},{"sys":24117},{"id":20,"type":12,"linkType":21},{"sys":24119},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24121,"metaTitle":282,"metaDescription":283,"mainTitle":24122,"subtitle":302,"heroImage":24137,"ctaButton":325,"ctaLink":326},[281],{"data":24123,"content":24124,"nodeType":71},{},[24125,24131],{"data":24126,"content":24127,"nodeType":294},{},[24128],{"data":24129,"marks":24130,"value":293,"nodeType":79},{},[],{"data":24132,"content":24133,"nodeType":84},{},[24134],{"data":24135,"marks":24136,"value":301,"nodeType":79},{},[],{"metadata":24138,"sys":24141,"fields":24146},{"tags":24139,"concepts":24140},[],[],{"space":24142,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24144,"publishedVersion":59,"revision":22,"locale":27},{"sys":24143},{"type":12,"linkType":13,"id":14},{"sys":24145},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24147},{"url":317,"details":24148,"fileName":323,"contentType":324},{"size":319,"image":24149},{"width":321,"height":322},{"sys":24151,"fields":24154},{"id":24152,"createdAt":24153},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":24155,"slug":24156,"articleIntro":-1,"category":24157},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[24158],{"metadata":24159,"sys":24162,"fields":24169},{"tags":24160,"concepts":24161},[],[],{"space":24163,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24165,"publishedVersion":272,"revision":59,"contentType":24167,"locale":27},{"sys":24164},{"type":12,"linkType":13,"id":14},{"sys":24166},{"id":20,"type":12,"linkType":21},{"sys":24168},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24170,"metaTitle":282,"metaDescription":283,"mainTitle":24171,"subtitle":302,"heroImage":24186,"ctaButton":325,"ctaLink":326},[281],{"data":24172,"content":24173,"nodeType":71},{},[24174,24180],{"data":24175,"content":24176,"nodeType":294},{},[24177],{"data":24178,"marks":24179,"value":293,"nodeType":79},{},[],{"data":24181,"content":24182,"nodeType":84},{},[24183],{"data":24184,"marks":24185,"value":301,"nodeType":79},{},[],{"metadata":24187,"sys":24190,"fields":24195},{"tags":24188,"concepts":24189},[],[],{"space":24191,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24193,"publishedVersion":59,"revision":22,"locale":27},{"sys":24192},{"type":12,"linkType":13,"id":14},{"sys":24194},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24196},{"url":317,"details":24197,"fileName":323,"contentType":324},{"size":319,"image":24198},{"width":321,"height":322},{"sys":24200,"fields":24203},{"id":24201,"createdAt":24202},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":24204,"slug":24205,"articleIntro":24204,"category":24206},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[24207],{"metadata":24208,"sys":24211,"fields":24218},{"tags":24209,"concepts":24210},[],[],{"space":24212,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24214,"publishedVersion":272,"revision":59,"contentType":24216,"locale":27},{"sys":24213},{"type":12,"linkType":13,"id":14},{"sys":24215},{"id":20,"type":12,"linkType":21},{"sys":24217},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24219,"metaTitle":282,"metaDescription":283,"mainTitle":24220,"subtitle":302,"heroImage":24235,"ctaButton":325,"ctaLink":326},[281],{"data":24221,"content":24222,"nodeType":71},{},[24223,24229],{"data":24224,"content":24225,"nodeType":294},{},[24226],{"data":24227,"marks":24228,"value":293,"nodeType":79},{},[],{"data":24230,"content":24231,"nodeType":84},{},[24232],{"data":24233,"marks":24234,"value":301,"nodeType":79},{},[],{"metadata":24236,"sys":24239,"fields":24244},{"tags":24237,"concepts":24238},[],[],{"space":24240,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24242,"publishedVersion":59,"revision":22,"locale":27},{"sys":24241},{"type":12,"linkType":13,"id":14},{"sys":24243},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24245},{"url":317,"details":24246,"fileName":323,"contentType":324},{"size":319,"image":24247},{"width":321,"height":322},{"sys":24249,"fields":24252},{"id":24250,"createdAt":24251},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":24253,"slug":24254,"articleIntro":-1,"category":24255},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[24256],{"metadata":24257,"sys":24260,"fields":24267},{"tags":24258,"concepts":24259},[],[],{"space":24261,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24263,"publishedVersion":272,"revision":59,"contentType":24265,"locale":27},{"sys":24262},{"type":12,"linkType":13,"id":14},{"sys":24264},{"id":20,"type":12,"linkType":21},{"sys":24266},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24268,"metaTitle":282,"metaDescription":283,"mainTitle":24269,"subtitle":302,"heroImage":24284,"ctaButton":325,"ctaLink":326},[281],{"data":24270,"content":24271,"nodeType":71},{},[24272,24278],{"data":24273,"content":24274,"nodeType":294},{},[24275],{"data":24276,"marks":24277,"value":293,"nodeType":79},{},[],{"data":24279,"content":24280,"nodeType":84},{},[24281],{"data":24282,"marks":24283,"value":301,"nodeType":79},{},[],{"metadata":24285,"sys":24288,"fields":24293},{"tags":24286,"concepts":24287},[],[],{"space":24289,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24291,"publishedVersion":59,"revision":22,"locale":27},{"sys":24290},{"type":12,"linkType":13,"id":14},{"sys":24292},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24294},{"url":317,"details":24295,"fileName":323,"contentType":324},{"size":319,"image":24296},{"width":321,"height":322},{"sys":24298,"fields":24301},{"id":24299,"createdAt":24300},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":24302,"slug":24303,"articleIntro":24302,"category":24304},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[24305],{"metadata":24306,"sys":24309,"fields":24316},{"tags":24307,"concepts":24308},[],[],{"space":24310,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24312,"publishedVersion":272,"revision":59,"contentType":24314,"locale":27},{"sys":24311},{"type":12,"linkType":13,"id":14},{"sys":24313},{"id":20,"type":12,"linkType":21},{"sys":24315},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24317,"metaTitle":282,"metaDescription":283,"mainTitle":24318,"subtitle":302,"heroImage":24333,"ctaButton":325,"ctaLink":326},[281],{"data":24319,"content":24320,"nodeType":71},{},[24321,24327],{"data":24322,"content":24323,"nodeType":294},{},[24324],{"data":24325,"marks":24326,"value":293,"nodeType":79},{},[],{"data":24328,"content":24329,"nodeType":84},{},[24330],{"data":24331,"marks":24332,"value":301,"nodeType":79},{},[],{"metadata":24334,"sys":24337,"fields":24342},{"tags":24335,"concepts":24336},[],[],{"space":24338,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24340,"publishedVersion":59,"revision":22,"locale":27},{"sys":24339},{"type":12,"linkType":13,"id":14},{"sys":24341},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24343},{"url":317,"details":24344,"fileName":323,"contentType":324},{"size":319,"image":24345},{"width":321,"height":322},{"sys":24347,"fields":24350},{"id":24348,"createdAt":24349},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":24351,"slug":24352,"articleIntro":24351,"category":24353},"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",[24354],{"metadata":24355,"sys":24358,"fields":24365},{"tags":24356,"concepts":24357},[],[],{"space":24359,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24361,"publishedVersion":272,"revision":59,"contentType":24363,"locale":27},{"sys":24360},{"type":12,"linkType":13,"id":14},{"sys":24362},{"id":20,"type":12,"linkType":21},{"sys":24364},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24366,"metaTitle":282,"metaDescription":283,"mainTitle":24367,"subtitle":302,"heroImage":24382,"ctaButton":325,"ctaLink":326},[281],{"data":24368,"content":24369,"nodeType":71},{},[24370,24376],{"data":24371,"content":24372,"nodeType":294},{},[24373],{"data":24374,"marks":24375,"value":293,"nodeType":79},{},[],{"data":24377,"content":24378,"nodeType":84},{},[24379],{"data":24380,"marks":24381,"value":301,"nodeType":79},{},[],{"metadata":24383,"sys":24386,"fields":24391},{"tags":24384,"concepts":24385},[],[],{"space":24387,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24389,"publishedVersion":59,"revision":22,"locale":27},{"sys":24388},{"type":12,"linkType":13,"id":14},{"sys":24390},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24392},{"url":317,"details":24393,"fileName":323,"contentType":324},{"size":319,"image":24394},{"width":321,"height":322},{"sys":24396,"fields":24399},{"id":24397,"createdAt":24398},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":24400,"slug":24401,"articleIntro":24400,"category":24402},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[24403],{"metadata":24404,"sys":24407,"fields":24414},{"tags":24405,"concepts":24406},[],[],{"space":24408,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24410,"publishedVersion":272,"revision":59,"contentType":24412,"locale":27},{"sys":24409},{"type":12,"linkType":13,"id":14},{"sys":24411},{"id":20,"type":12,"linkType":21},{"sys":24413},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24415,"metaTitle":282,"metaDescription":283,"mainTitle":24416,"subtitle":302,"heroImage":24431,"ctaButton":325,"ctaLink":326},[281],{"data":24417,"content":24418,"nodeType":71},{},[24419,24425],{"data":24420,"content":24421,"nodeType":294},{},[24422],{"data":24423,"marks":24424,"value":293,"nodeType":79},{},[],{"data":24426,"content":24427,"nodeType":84},{},[24428],{"data":24429,"marks":24430,"value":301,"nodeType":79},{},[],{"metadata":24432,"sys":24435,"fields":24440},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24438,"publishedVersion":59,"revision":22,"locale":27},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24441},{"url":317,"details":24442,"fileName":323,"contentType":324},{"size":319,"image":24443},{"width":321,"height":322},{"sys":24445,"fields":24448},{"id":24446,"createdAt":24447},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":24449,"slug":24450,"articleIntro":24449,"category":24451},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[24452],{"metadata":24453,"sys":24456,"fields":24463},{"tags":24454,"concepts":24455},[],[],{"space":24457,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24459,"publishedVersion":272,"revision":59,"contentType":24461,"locale":27},{"sys":24458},{"type":12,"linkType":13,"id":14},{"sys":24460},{"id":20,"type":12,"linkType":21},{"sys":24462},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24464,"metaTitle":282,"metaDescription":283,"mainTitle":24465,"subtitle":302,"heroImage":24480,"ctaButton":325,"ctaLink":326},[281],{"data":24466,"content":24467,"nodeType":71},{},[24468,24474],{"data":24469,"content":24470,"nodeType":294},{},[24471],{"data":24472,"marks":24473,"value":293,"nodeType":79},{},[],{"data":24475,"content":24476,"nodeType":84},{},[24477],{"data":24478,"marks":24479,"value":301,"nodeType":79},{},[],{"metadata":24481,"sys":24484,"fields":24489},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24487,"publishedVersion":59,"revision":22,"locale":27},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24490},{"url":317,"details":24491,"fileName":323,"contentType":324},{"size":319,"image":24492},{"width":321,"height":322},{"sys":24494,"fields":24497},{"id":24495,"createdAt":24496},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":24498,"slug":24499,"articleIntro":24498,"category":24500},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[24501],{"metadata":24502,"sys":24505,"fields":24512},{"tags":24503,"concepts":24504},[],[],{"space":24506,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24508,"publishedVersion":272,"revision":59,"contentType":24510,"locale":27},{"sys":24507},{"type":12,"linkType":13,"id":14},{"sys":24509},{"id":20,"type":12,"linkType":21},{"sys":24511},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24513,"metaTitle":282,"metaDescription":283,"mainTitle":24514,"subtitle":302,"heroImage":24529,"ctaButton":325,"ctaLink":326},[281],{"data":24515,"content":24516,"nodeType":71},{},[24517,24523],{"data":24518,"content":24519,"nodeType":294},{},[24520],{"data":24521,"marks":24522,"value":293,"nodeType":79},{},[],{"data":24524,"content":24525,"nodeType":84},{},[24526],{"data":24527,"marks":24528,"value":301,"nodeType":79},{},[],{"metadata":24530,"sys":24533,"fields":24538},{"tags":24531,"concepts":24532},[],[],{"space":24534,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24536,"publishedVersion":59,"revision":22,"locale":27},{"sys":24535},{"type":12,"linkType":13,"id":14},{"sys":24537},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24539},{"url":317,"details":24540,"fileName":323,"contentType":324},{"size":319,"image":24541},{"width":321,"height":322},{"sys":24543,"fields":24546},{"id":24544,"createdAt":24545},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":24547,"slug":24548,"articleIntro":-1,"category":24549},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[24550],{"metadata":24551,"sys":24554,"fields":24561},{"tags":24552,"concepts":24553},[],[],{"space":24555,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24557,"publishedVersion":272,"revision":59,"contentType":24559,"locale":27},{"sys":24556},{"type":12,"linkType":13,"id":14},{"sys":24558},{"id":20,"type":12,"linkType":21},{"sys":24560},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24562,"metaTitle":282,"metaDescription":283,"mainTitle":24563,"subtitle":302,"heroImage":24578,"ctaButton":325,"ctaLink":326},[281],{"data":24564,"content":24565,"nodeType":71},{},[24566,24572],{"data":24567,"content":24568,"nodeType":294},{},[24569],{"data":24570,"marks":24571,"value":293,"nodeType":79},{},[],{"data":24573,"content":24574,"nodeType":84},{},[24575],{"data":24576,"marks":24577,"value":301,"nodeType":79},{},[],{"metadata":24579,"sys":24582,"fields":24587},{"tags":24580,"concepts":24581},[],[],{"space":24583,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24585,"publishedVersion":59,"revision":22,"locale":27},{"sys":24584},{"type":12,"linkType":13,"id":14},{"sys":24586},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24588},{"url":317,"details":24589,"fileName":323,"contentType":324},{"size":319,"image":24590},{"width":321,"height":322},{"sys":24592,"fields":24595},{"id":24593,"createdAt":24594},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":24596,"slug":24597,"articleIntro":24596,"category":24598},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[24599],{"metadata":24600,"sys":24603,"fields":24610},{"tags":24601,"concepts":24602},[],[],{"space":24604,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24606,"publishedVersion":272,"revision":59,"contentType":24608,"locale":27},{"sys":24605},{"type":12,"linkType":13,"id":14},{"sys":24607},{"id":20,"type":12,"linkType":21},{"sys":24609},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24611,"metaTitle":282,"metaDescription":283,"mainTitle":24612,"subtitle":302,"heroImage":24627,"ctaButton":325,"ctaLink":326},[281],{"data":24613,"content":24614,"nodeType":71},{},[24615,24621],{"data":24616,"content":24617,"nodeType":294},{},[24618],{"data":24619,"marks":24620,"value":293,"nodeType":79},{},[],{"data":24622,"content":24623,"nodeType":84},{},[24624],{"data":24625,"marks":24626,"value":301,"nodeType":79},{},[],{"metadata":24628,"sys":24631,"fields":24636},{"tags":24629,"concepts":24630},[],[],{"space":24632,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24634,"publishedVersion":59,"revision":22,"locale":27},{"sys":24633},{"type":12,"linkType":13,"id":14},{"sys":24635},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24637},{"url":317,"details":24638,"fileName":323,"contentType":324},{"size":319,"image":24639},{"width":321,"height":322},{"sys":24641,"fields":24644},{"id":24642,"createdAt":24643},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":24645,"slug":24646,"articleIntro":24645,"category":24647},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[24648],{"metadata":24649,"sys":24652,"fields":24659},{"tags":24650,"concepts":24651},[],[],{"space":24653,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24655,"publishedVersion":272,"revision":59,"contentType":24657,"locale":27},{"sys":24654},{"type":12,"linkType":13,"id":14},{"sys":24656},{"id":20,"type":12,"linkType":21},{"sys":24658},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24660,"metaTitle":282,"metaDescription":283,"mainTitle":24661,"subtitle":302,"heroImage":24676,"ctaButton":325,"ctaLink":326},[281],{"data":24662,"content":24663,"nodeType":71},{},[24664,24670],{"data":24665,"content":24666,"nodeType":294},{},[24667],{"data":24668,"marks":24669,"value":293,"nodeType":79},{},[],{"data":24671,"content":24672,"nodeType":84},{},[24673],{"data":24674,"marks":24675,"value":301,"nodeType":79},{},[],{"metadata":24677,"sys":24680,"fields":24685},{"tags":24678,"concepts":24679},[],[],{"space":24681,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24683,"publishedVersion":59,"revision":22,"locale":27},{"sys":24682},{"type":12,"linkType":13,"id":14},{"sys":24684},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24686},{"url":317,"details":24687,"fileName":323,"contentType":324},{"size":319,"image":24688},{"width":321,"height":322},{"sys":24690,"fields":24693},{"id":24691,"createdAt":24692},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":24694,"slug":24695,"articleIntro":24694,"category":24696},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[24697],{"metadata":24698,"sys":24701,"fields":24708},{"tags":24699,"concepts":24700},[],[],{"space":24702,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24704,"publishedVersion":272,"revision":59,"contentType":24706,"locale":27},{"sys":24703},{"type":12,"linkType":13,"id":14},{"sys":24705},{"id":20,"type":12,"linkType":21},{"sys":24707},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24709,"metaTitle":282,"metaDescription":283,"mainTitle":24710,"subtitle":302,"heroImage":24725,"ctaButton":325,"ctaLink":326},[281],{"data":24711,"content":24712,"nodeType":71},{},[24713,24719],{"data":24714,"content":24715,"nodeType":294},{},[24716],{"data":24717,"marks":24718,"value":293,"nodeType":79},{},[],{"data":24720,"content":24721,"nodeType":84},{},[24722],{"data":24723,"marks":24724,"value":301,"nodeType":79},{},[],{"metadata":24726,"sys":24729,"fields":24734},{"tags":24727,"concepts":24728},[],[],{"space":24730,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24732,"publishedVersion":59,"revision":22,"locale":27},{"sys":24731},{"type":12,"linkType":13,"id":14},{"sys":24733},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24735},{"url":317,"details":24736,"fileName":323,"contentType":324},{"size":319,"image":24737},{"width":321,"height":322},{"sys":24739,"fields":24742},{"id":24740,"createdAt":24741},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":24743,"slug":24744,"articleIntro":24743,"category":24745},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[24746],{"metadata":24747,"sys":24750,"fields":24757},{"tags":24748,"concepts":24749},[],[],{"space":24751,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24753,"publishedVersion":272,"revision":59,"contentType":24755,"locale":27},{"sys":24752},{"type":12,"linkType":13,"id":14},{"sys":24754},{"id":20,"type":12,"linkType":21},{"sys":24756},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24758,"metaTitle":282,"metaDescription":283,"mainTitle":24759,"subtitle":302,"heroImage":24774,"ctaButton":325,"ctaLink":326},[281],{"data":24760,"content":24761,"nodeType":71},{},[24762,24768],{"data":24763,"content":24764,"nodeType":294},{},[24765],{"data":24766,"marks":24767,"value":293,"nodeType":79},{},[],{"data":24769,"content":24770,"nodeType":84},{},[24771],{"data":24772,"marks":24773,"value":301,"nodeType":79},{},[],{"metadata":24775,"sys":24778,"fields":24783},{"tags":24776,"concepts":24777},[],[],{"space":24779,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24781,"publishedVersion":59,"revision":22,"locale":27},{"sys":24780},{"type":12,"linkType":13,"id":14},{"sys":24782},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24784},{"url":317,"details":24785,"fileName":323,"contentType":324},{"size":319,"image":24786},{"width":321,"height":322},{"sys":24788,"fields":24791},{"id":24789,"createdAt":24790},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":24792,"slug":24793,"articleIntro":-1,"category":24794},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[24795],{"metadata":24796,"sys":24799,"fields":24806},{"tags":24797,"concepts":24798},[],[],{"space":24800,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24802,"publishedVersion":272,"revision":59,"contentType":24804,"locale":27},{"sys":24801},{"type":12,"linkType":13,"id":14},{"sys":24803},{"id":20,"type":12,"linkType":21},{"sys":24805},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24807,"metaTitle":282,"metaDescription":283,"mainTitle":24808,"subtitle":302,"heroImage":24823,"ctaButton":325,"ctaLink":326},[281],{"data":24809,"content":24810,"nodeType":71},{},[24811,24817],{"data":24812,"content":24813,"nodeType":294},{},[24814],{"data":24815,"marks":24816,"value":293,"nodeType":79},{},[],{"data":24818,"content":24819,"nodeType":84},{},[24820],{"data":24821,"marks":24822,"value":301,"nodeType":79},{},[],{"metadata":24824,"sys":24827,"fields":24832},{"tags":24825,"concepts":24826},[],[],{"space":24828,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24830,"publishedVersion":59,"revision":22,"locale":27},{"sys":24829},{"type":12,"linkType":13,"id":14},{"sys":24831},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24833},{"url":317,"details":24834,"fileName":323,"contentType":324},{"size":319,"image":24835},{"width":321,"height":322},{"sys":24837,"fields":24840},{"id":24838,"createdAt":24839},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":24841,"slug":24842,"articleIntro":-1,"category":24843},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[24844],{"metadata":24845,"sys":24848,"fields":24855},{"tags":24846,"concepts":24847},[],[],{"space":24849,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24851,"publishedVersion":272,"revision":59,"contentType":24853,"locale":27},{"sys":24850},{"type":12,"linkType":13,"id":14},{"sys":24852},{"id":20,"type":12,"linkType":21},{"sys":24854},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24856,"metaTitle":282,"metaDescription":283,"mainTitle":24857,"subtitle":302,"heroImage":24872,"ctaButton":325,"ctaLink":326},[281],{"data":24858,"content":24859,"nodeType":71},{},[24860,24866],{"data":24861,"content":24862,"nodeType":294},{},[24863],{"data":24864,"marks":24865,"value":293,"nodeType":79},{},[],{"data":24867,"content":24868,"nodeType":84},{},[24869],{"data":24870,"marks":24871,"value":301,"nodeType":79},{},[],{"metadata":24873,"sys":24876,"fields":24881},{"tags":24874,"concepts":24875},[],[],{"space":24877,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24879,"publishedVersion":59,"revision":22,"locale":27},{"sys":24878},{"type":12,"linkType":13,"id":14},{"sys":24880},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24882},{"url":317,"details":24883,"fileName":323,"contentType":324},{"size":319,"image":24884},{"width":321,"height":322},{"sys":24886,"fields":24889},{"id":24887,"createdAt":24888},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":24890,"slug":24891,"articleIntro":24890,"category":24892},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[24893],{"metadata":24894,"sys":24897,"fields":24904},{"tags":24895,"concepts":24896},[],[],{"space":24898,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24900,"publishedVersion":272,"revision":59,"contentType":24902,"locale":27},{"sys":24899},{"type":12,"linkType":13,"id":14},{"sys":24901},{"id":20,"type":12,"linkType":21},{"sys":24903},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24905,"metaTitle":282,"metaDescription":283,"mainTitle":24906,"subtitle":302,"heroImage":24921,"ctaButton":325,"ctaLink":326},[281],{"data":24907,"content":24908,"nodeType":71},{},[24909,24915],{"data":24910,"content":24911,"nodeType":294},{},[24912],{"data":24913,"marks":24914,"value":293,"nodeType":79},{},[],{"data":24916,"content":24917,"nodeType":84},{},[24918],{"data":24919,"marks":24920,"value":301,"nodeType":79},{},[],{"metadata":24922,"sys":24925,"fields":24930},{"tags":24923,"concepts":24924},[],[],{"space":24926,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24928,"publishedVersion":59,"revision":22,"locale":27},{"sys":24927},{"type":12,"linkType":13,"id":14},{"sys":24929},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24931},{"url":317,"details":24932,"fileName":323,"contentType":324},{"size":319,"image":24933},{"width":321,"height":322},{"sys":24935,"fields":24938},{"id":24936,"createdAt":24937},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":24939,"slug":24940,"articleIntro":24939,"category":24941},"2185 - Cheptel","compte-2185-cheptel",[24942],{"metadata":24943,"sys":24946,"fields":24953},{"tags":24944,"concepts":24945},[],[],{"space":24947,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24949,"publishedVersion":272,"revision":59,"contentType":24951,"locale":27},{"sys":24948},{"type":12,"linkType":13,"id":14},{"sys":24950},{"id":20,"type":12,"linkType":21},{"sys":24952},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":24954,"metaTitle":282,"metaDescription":283,"mainTitle":24955,"subtitle":302,"heroImage":24970,"ctaButton":325,"ctaLink":326},[281],{"data":24956,"content":24957,"nodeType":71},{},[24958,24964],{"data":24959,"content":24960,"nodeType":294},{},[24961],{"data":24962,"marks":24963,"value":293,"nodeType":79},{},[],{"data":24965,"content":24966,"nodeType":84},{},[24967],{"data":24968,"marks":24969,"value":301,"nodeType":79},{},[],{"metadata":24971,"sys":24974,"fields":24979},{"tags":24972,"concepts":24973},[],[],{"space":24975,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":24977,"publishedVersion":59,"revision":22,"locale":27},{"sys":24976},{"type":12,"linkType":13,"id":14},{"sys":24978},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":24980},{"url":317,"details":24981,"fileName":323,"contentType":324},{"size":319,"image":24982},{"width":321,"height":322},{"sys":24984,"fields":24987},{"id":24985,"createdAt":24986},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":24988,"slug":24989,"articleIntro":24988,"category":24990},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[24991],{"metadata":24992,"sys":24995,"fields":25002},{"tags":24993,"concepts":24994},[],[],{"space":24996,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":24998,"publishedVersion":272,"revision":59,"contentType":25000,"locale":27},{"sys":24997},{"type":12,"linkType":13,"id":14},{"sys":24999},{"id":20,"type":12,"linkType":21},{"sys":25001},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25003,"metaTitle":282,"metaDescription":283,"mainTitle":25004,"subtitle":302,"heroImage":25019,"ctaButton":325,"ctaLink":326},[281],{"data":25005,"content":25006,"nodeType":71},{},[25007,25013],{"data":25008,"content":25009,"nodeType":294},{},[25010],{"data":25011,"marks":25012,"value":293,"nodeType":79},{},[],{"data":25014,"content":25015,"nodeType":84},{},[25016],{"data":25017,"marks":25018,"value":301,"nodeType":79},{},[],{"metadata":25020,"sys":25023,"fields":25028},{"tags":25021,"concepts":25022},[],[],{"space":25024,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25026,"publishedVersion":59,"revision":22,"locale":27},{"sys":25025},{"type":12,"linkType":13,"id":14},{"sys":25027},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25029},{"url":317,"details":25030,"fileName":323,"contentType":324},{"size":319,"image":25031},{"width":321,"height":322},{"sys":25033,"fields":25036},{"id":25034,"createdAt":25035},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":25037,"slug":25038,"articleIntro":-1,"category":25039},"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",[25040],{"metadata":25041,"sys":25044,"fields":25051},{"tags":25042,"concepts":25043},[],[],{"space":25045,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25047,"publishedVersion":272,"revision":59,"contentType":25049,"locale":27},{"sys":25046},{"type":12,"linkType":13,"id":14},{"sys":25048},{"id":20,"type":12,"linkType":21},{"sys":25050},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25052,"metaTitle":282,"metaDescription":283,"mainTitle":25053,"subtitle":302,"heroImage":25068,"ctaButton":325,"ctaLink":326},[281],{"data":25054,"content":25055,"nodeType":71},{},[25056,25062],{"data":25057,"content":25058,"nodeType":294},{},[25059],{"data":25060,"marks":25061,"value":293,"nodeType":79},{},[],{"data":25063,"content":25064,"nodeType":84},{},[25065],{"data":25066,"marks":25067,"value":301,"nodeType":79},{},[],{"metadata":25069,"sys":25072,"fields":25077},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25075,"publishedVersion":59,"revision":22,"locale":27},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25078},{"url":317,"details":25079,"fileName":323,"contentType":324},{"size":319,"image":25080},{"width":321,"height":322},{"sys":25082,"fields":25085},{"id":25083,"createdAt":25084},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":25086,"slug":25087,"articleIntro":25086,"category":25088},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[25089],{"metadata":25090,"sys":25093,"fields":25100},{"tags":25091,"concepts":25092},[],[],{"space":25094,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25096,"publishedVersion":272,"revision":59,"contentType":25098,"locale":27},{"sys":25095},{"type":12,"linkType":13,"id":14},{"sys":25097},{"id":20,"type":12,"linkType":21},{"sys":25099},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25101,"metaTitle":282,"metaDescription":283,"mainTitle":25102,"subtitle":302,"heroImage":25117,"ctaButton":325,"ctaLink":326},[281],{"data":25103,"content":25104,"nodeType":71},{},[25105,25111],{"data":25106,"content":25107,"nodeType":294},{},[25108],{"data":25109,"marks":25110,"value":293,"nodeType":79},{},[],{"data":25112,"content":25113,"nodeType":84},{},[25114],{"data":25115,"marks":25116,"value":301,"nodeType":79},{},[],{"metadata":25118,"sys":25121,"fields":25126},{"tags":25119,"concepts":25120},[],[],{"space":25122,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25124,"publishedVersion":59,"revision":22,"locale":27},{"sys":25123},{"type":12,"linkType":13,"id":14},{"sys":25125},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25127},{"url":317,"details":25128,"fileName":323,"contentType":324},{"size":319,"image":25129},{"width":321,"height":322},{"sys":25131,"fields":25134},{"id":25132,"createdAt":25133},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":25135,"slug":25136,"articleIntro":25135,"category":25137},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[25138],{"metadata":25139,"sys":25142,"fields":25149},{"tags":25140,"concepts":25141},[],[],{"space":25143,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25145,"publishedVersion":272,"revision":59,"contentType":25147,"locale":27},{"sys":25144},{"type":12,"linkType":13,"id":14},{"sys":25146},{"id":20,"type":12,"linkType":21},{"sys":25148},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25150,"metaTitle":282,"metaDescription":283,"mainTitle":25151,"subtitle":302,"heroImage":25166,"ctaButton":325,"ctaLink":326},[281],{"data":25152,"content":25153,"nodeType":71},{},[25154,25160],{"data":25155,"content":25156,"nodeType":294},{},[25157],{"data":25158,"marks":25159,"value":293,"nodeType":79},{},[],{"data":25161,"content":25162,"nodeType":84},{},[25163],{"data":25164,"marks":25165,"value":301,"nodeType":79},{},[],{"metadata":25167,"sys":25170,"fields":25175},{"tags":25168,"concepts":25169},[],[],{"space":25171,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25173,"publishedVersion":59,"revision":22,"locale":27},{"sys":25172},{"type":12,"linkType":13,"id":14},{"sys":25174},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25176},{"url":317,"details":25177,"fileName":323,"contentType":324},{"size":319,"image":25178},{"width":321,"height":322},{"sys":25180,"fields":25183},{"id":25181,"createdAt":25182},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":25184,"slug":25185,"articleIntro":25184,"category":25186},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[25187],{"metadata":25188,"sys":25191,"fields":25198},{"tags":25189,"concepts":25190},[],[],{"space":25192,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25194,"publishedVersion":272,"revision":59,"contentType":25196,"locale":27},{"sys":25193},{"type":12,"linkType":13,"id":14},{"sys":25195},{"id":20,"type":12,"linkType":21},{"sys":25197},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25199,"metaTitle":282,"metaDescription":283,"mainTitle":25200,"subtitle":302,"heroImage":25215,"ctaButton":325,"ctaLink":326},[281],{"data":25201,"content":25202,"nodeType":71},{},[25203,25209],{"data":25204,"content":25205,"nodeType":294},{},[25206],{"data":25207,"marks":25208,"value":293,"nodeType":79},{},[],{"data":25210,"content":25211,"nodeType":84},{},[25212],{"data":25213,"marks":25214,"value":301,"nodeType":79},{},[],{"metadata":25216,"sys":25219,"fields":25224},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25222,"publishedVersion":59,"revision":22,"locale":27},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25225},{"url":317,"details":25226,"fileName":323,"contentType":324},{"size":319,"image":25227},{"width":321,"height":322},{"sys":25229,"fields":25232},{"id":25230,"createdAt":25231},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":25233,"slug":25234,"articleIntro":25233,"category":25235},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[25236],{"metadata":25237,"sys":25240,"fields":25247},{"tags":25238,"concepts":25239},[],[],{"space":25241,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25243,"publishedVersion":272,"revision":59,"contentType":25245,"locale":27},{"sys":25242},{"type":12,"linkType":13,"id":14},{"sys":25244},{"id":20,"type":12,"linkType":21},{"sys":25246},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25248,"metaTitle":282,"metaDescription":283,"mainTitle":25249,"subtitle":302,"heroImage":25264,"ctaButton":325,"ctaLink":326},[281],{"data":25250,"content":25251,"nodeType":71},{},[25252,25258],{"data":25253,"content":25254,"nodeType":294},{},[25255],{"data":25256,"marks":25257,"value":293,"nodeType":79},{},[],{"data":25259,"content":25260,"nodeType":84},{},[25261],{"data":25262,"marks":25263,"value":301,"nodeType":79},{},[],{"metadata":25265,"sys":25268,"fields":25273},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25271,"publishedVersion":59,"revision":22,"locale":27},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25274},{"url":317,"details":25275,"fileName":323,"contentType":324},{"size":319,"image":25276},{"width":321,"height":322},{"sys":25278,"fields":25281},{"id":25279,"createdAt":25280},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":25282,"slug":25283,"articleIntro":-1,"category":25284},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[25285],{"metadata":25286,"sys":25289,"fields":25296},{"tags":25287,"concepts":25288},[],[],{"space":25290,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25292,"publishedVersion":272,"revision":59,"contentType":25294,"locale":27},{"sys":25291},{"type":12,"linkType":13,"id":14},{"sys":25293},{"id":20,"type":12,"linkType":21},{"sys":25295},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25297,"metaTitle":282,"metaDescription":283,"mainTitle":25298,"subtitle":302,"heroImage":25313,"ctaButton":325,"ctaLink":326},[281],{"data":25299,"content":25300,"nodeType":71},{},[25301,25307],{"data":25302,"content":25303,"nodeType":294},{},[25304],{"data":25305,"marks":25306,"value":293,"nodeType":79},{},[],{"data":25308,"content":25309,"nodeType":84},{},[25310],{"data":25311,"marks":25312,"value":301,"nodeType":79},{},[],{"metadata":25314,"sys":25317,"fields":25322},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25320,"publishedVersion":59,"revision":22,"locale":27},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25323},{"url":317,"details":25324,"fileName":323,"contentType":324},{"size":319,"image":25325},{"width":321,"height":322},{"sys":25327,"fields":25330},{"id":25328,"createdAt":25329},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":25331,"slug":25332,"articleIntro":25331,"category":25333},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[25334],{"metadata":25335,"sys":25338,"fields":25345},{"tags":25336,"concepts":25337},[],[],{"space":25339,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25341,"publishedVersion":272,"revision":59,"contentType":25343,"locale":27},{"sys":25340},{"type":12,"linkType":13,"id":14},{"sys":25342},{"id":20,"type":12,"linkType":21},{"sys":25344},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25346,"metaTitle":282,"metaDescription":283,"mainTitle":25347,"subtitle":302,"heroImage":25362,"ctaButton":325,"ctaLink":326},[281],{"data":25348,"content":25349,"nodeType":71},{},[25350,25356],{"data":25351,"content":25352,"nodeType":294},{},[25353],{"data":25354,"marks":25355,"value":293,"nodeType":79},{},[],{"data":25357,"content":25358,"nodeType":84},{},[25359],{"data":25360,"marks":25361,"value":301,"nodeType":79},{},[],{"metadata":25363,"sys":25366,"fields":25371},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25369,"publishedVersion":59,"revision":22,"locale":27},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25372},{"url":317,"details":25373,"fileName":323,"contentType":324},{"size":319,"image":25374},{"width":321,"height":322},{"sys":25376,"fields":25379},{"id":25377,"createdAt":25378},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":25380,"slug":25381,"articleIntro":-1,"category":25382},"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",[25383],{"metadata":25384,"sys":25387,"fields":25394},{"tags":25385,"concepts":25386},[],[],{"space":25388,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25390,"publishedVersion":272,"revision":59,"contentType":25392,"locale":27},{"sys":25389},{"type":12,"linkType":13,"id":14},{"sys":25391},{"id":20,"type":12,"linkType":21},{"sys":25393},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25395,"metaTitle":282,"metaDescription":283,"mainTitle":25396,"subtitle":302,"heroImage":25411,"ctaButton":325,"ctaLink":326},[281],{"data":25397,"content":25398,"nodeType":71},{},[25399,25405],{"data":25400,"content":25401,"nodeType":294},{},[25402],{"data":25403,"marks":25404,"value":293,"nodeType":79},{},[],{"data":25406,"content":25407,"nodeType":84},{},[25408],{"data":25409,"marks":25410,"value":301,"nodeType":79},{},[],{"metadata":25412,"sys":25415,"fields":25420},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25418,"publishedVersion":59,"revision":22,"locale":27},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25421},{"url":317,"details":25422,"fileName":323,"contentType":324},{"size":319,"image":25423},{"width":321,"height":322},{"sys":25425,"fields":25428},{"id":25426,"createdAt":25427},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":25429,"slug":25430,"articleIntro":25431,"category":25432},"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.",[25433],{"metadata":25434,"sys":25437,"fields":25444},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25440,"publishedVersion":272,"revision":59,"contentType":25442,"locale":27},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":20,"type":12,"linkType":21},{"sys":25443},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25445,"metaTitle":282,"metaDescription":283,"mainTitle":25446,"subtitle":302,"heroImage":25461,"ctaButton":325,"ctaLink":326},[281],{"data":25447,"content":25448,"nodeType":71},{},[25449,25455],{"data":25450,"content":25451,"nodeType":294},{},[25452],{"data":25453,"marks":25454,"value":293,"nodeType":79},{},[],{"data":25456,"content":25457,"nodeType":84},{},[25458],{"data":25459,"marks":25460,"value":301,"nodeType":79},{},[],{"metadata":25462,"sys":25465,"fields":25470},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25468,"publishedVersion":59,"revision":22,"locale":27},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25471},{"url":317,"details":25472,"fileName":323,"contentType":324},{"size":319,"image":25473},{"width":321,"height":322},{"sys":25475,"fields":25478},{"id":25476,"createdAt":25477},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":25479,"slug":25480,"articleIntro":25479,"category":25481},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[25482],{"metadata":25483,"sys":25486,"fields":25493},{"tags":25484,"concepts":25485},[],[],{"space":25487,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25489,"publishedVersion":272,"revision":59,"contentType":25491,"locale":27},{"sys":25488},{"type":12,"linkType":13,"id":14},{"sys":25490},{"id":20,"type":12,"linkType":21},{"sys":25492},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25494,"metaTitle":282,"metaDescription":283,"mainTitle":25495,"subtitle":302,"heroImage":25510,"ctaButton":325,"ctaLink":326},[281],{"data":25496,"content":25497,"nodeType":71},{},[25498,25504],{"data":25499,"content":25500,"nodeType":294},{},[25501],{"data":25502,"marks":25503,"value":293,"nodeType":79},{},[],{"data":25505,"content":25506,"nodeType":84},{},[25507],{"data":25508,"marks":25509,"value":301,"nodeType":79},{},[],{"metadata":25511,"sys":25514,"fields":25519},{"tags":25512,"concepts":25513},[],[],{"space":25515,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25517,"publishedVersion":59,"revision":22,"locale":27},{"sys":25516},{"type":12,"linkType":13,"id":14},{"sys":25518},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25520},{"url":317,"details":25521,"fileName":323,"contentType":324},{"size":319,"image":25522},{"width":321,"height":322},{"sys":25524,"fields":25527},{"id":25525,"createdAt":25526},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":25528,"slug":25529,"articleIntro":25528,"category":25530},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[25531],{"metadata":25532,"sys":25535,"fields":25542},{"tags":25533,"concepts":25534},[],[],{"space":25536,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25538,"publishedVersion":272,"revision":59,"contentType":25540,"locale":27},{"sys":25537},{"type":12,"linkType":13,"id":14},{"sys":25539},{"id":20,"type":12,"linkType":21},{"sys":25541},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25543,"metaTitle":282,"metaDescription":283,"mainTitle":25544,"subtitle":302,"heroImage":25559,"ctaButton":325,"ctaLink":326},[281],{"data":25545,"content":25546,"nodeType":71},{},[25547,25553],{"data":25548,"content":25549,"nodeType":294},{},[25550],{"data":25551,"marks":25552,"value":293,"nodeType":79},{},[],{"data":25554,"content":25555,"nodeType":84},{},[25556],{"data":25557,"marks":25558,"value":301,"nodeType":79},{},[],{"metadata":25560,"sys":25563,"fields":25568},{"tags":25561,"concepts":25562},[],[],{"space":25564,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25566,"publishedVersion":59,"revision":22,"locale":27},{"sys":25565},{"type":12,"linkType":13,"id":14},{"sys":25567},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25569},{"url":317,"details":25570,"fileName":323,"contentType":324},{"size":319,"image":25571},{"width":321,"height":322},{"sys":25573,"fields":25576},{"id":25574,"createdAt":25575},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25577,"slug":25578,"articleIntro":25577,"category":25579},"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",[25580],{"metadata":25581,"sys":25584,"fields":25591},{"tags":25582,"concepts":25583},[],[],{"space":25585,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25587,"publishedVersion":272,"revision":59,"contentType":25589,"locale":27},{"sys":25586},{"type":12,"linkType":13,"id":14},{"sys":25588},{"id":20,"type":12,"linkType":21},{"sys":25590},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25592,"metaTitle":282,"metaDescription":283,"mainTitle":25593,"subtitle":302,"heroImage":25608,"ctaButton":325,"ctaLink":326},[281],{"data":25594,"content":25595,"nodeType":71},{},[25596,25602],{"data":25597,"content":25598,"nodeType":294},{},[25599],{"data":25600,"marks":25601,"value":293,"nodeType":79},{},[],{"data":25603,"content":25604,"nodeType":84},{},[25605],{"data":25606,"marks":25607,"value":301,"nodeType":79},{},[],{"metadata":25609,"sys":25612,"fields":25617},{"tags":25610,"concepts":25611},[],[],{"space":25613,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25615,"publishedVersion":59,"revision":22,"locale":27},{"sys":25614},{"type":12,"linkType":13,"id":14},{"sys":25616},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25618},{"url":317,"details":25619,"fileName":323,"contentType":324},{"size":319,"image":25620},{"width":321,"height":322},{"sys":25622,"fields":25625},{"id":25623,"createdAt":25624},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25626,"slug":25627,"articleIntro":-1,"category":25628},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25629],{"metadata":25630,"sys":25633,"fields":25640},{"tags":25631,"concepts":25632},[],[],{"space":25634,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25636,"publishedVersion":272,"revision":59,"contentType":25638,"locale":27},{"sys":25635},{"type":12,"linkType":13,"id":14},{"sys":25637},{"id":20,"type":12,"linkType":21},{"sys":25639},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25641,"metaTitle":282,"metaDescription":283,"mainTitle":25642,"subtitle":302,"heroImage":25657,"ctaButton":325,"ctaLink":326},[281],{"data":25643,"content":25644,"nodeType":71},{},[25645,25651],{"data":25646,"content":25647,"nodeType":294},{},[25648],{"data":25649,"marks":25650,"value":293,"nodeType":79},{},[],{"data":25652,"content":25653,"nodeType":84},{},[25654],{"data":25655,"marks":25656,"value":301,"nodeType":79},{},[],{"metadata":25658,"sys":25661,"fields":25666},{"tags":25659,"concepts":25660},[],[],{"space":25662,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25664,"publishedVersion":59,"revision":22,"locale":27},{"sys":25663},{"type":12,"linkType":13,"id":14},{"sys":25665},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25667},{"url":317,"details":25668,"fileName":323,"contentType":324},{"size":319,"image":25669},{"width":321,"height":322},{"sys":25671,"fields":25674},{"id":25672,"createdAt":25673},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":25675,"slug":25676,"articleIntro":25675,"category":25677},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[25678],{"metadata":25679,"sys":25682,"fields":25689},{"tags":25680,"concepts":25681},[],[],{"space":25683,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25685,"publishedVersion":272,"revision":59,"contentType":25687,"locale":27},{"sys":25684},{"type":12,"linkType":13,"id":14},{"sys":25686},{"id":20,"type":12,"linkType":21},{"sys":25688},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25690,"metaTitle":282,"metaDescription":283,"mainTitle":25691,"subtitle":302,"heroImage":25706,"ctaButton":325,"ctaLink":326},[281],{"data":25692,"content":25693,"nodeType":71},{},[25694,25700],{"data":25695,"content":25696,"nodeType":294},{},[25697],{"data":25698,"marks":25699,"value":293,"nodeType":79},{},[],{"data":25701,"content":25702,"nodeType":84},{},[25703],{"data":25704,"marks":25705,"value":301,"nodeType":79},{},[],{"metadata":25707,"sys":25710,"fields":25715},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25713,"publishedVersion":59,"revision":22,"locale":27},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25716},{"url":317,"details":25717,"fileName":323,"contentType":324},{"size":319,"image":25718},{"width":321,"height":322},{"sys":25720,"fields":25723},{"id":25721,"createdAt":25722},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":25724,"slug":25725,"articleIntro":-1,"category":25726},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[25727],{"metadata":25728,"sys":25731,"fields":25738},{"tags":25729,"concepts":25730},[],[],{"space":25732,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25734,"publishedVersion":272,"revision":59,"contentType":25736,"locale":27},{"sys":25733},{"type":12,"linkType":13,"id":14},{"sys":25735},{"id":20,"type":12,"linkType":21},{"sys":25737},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25739,"metaTitle":282,"metaDescription":283,"mainTitle":25740,"subtitle":302,"heroImage":25755,"ctaButton":325,"ctaLink":326},[281],{"data":25741,"content":25742,"nodeType":71},{},[25743,25749],{"data":25744,"content":25745,"nodeType":294},{},[25746],{"data":25747,"marks":25748,"value":293,"nodeType":79},{},[],{"data":25750,"content":25751,"nodeType":84},{},[25752],{"data":25753,"marks":25754,"value":301,"nodeType":79},{},[],{"metadata":25756,"sys":25759,"fields":25764},{"tags":25757,"concepts":25758},[],[],{"space":25760,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25762,"publishedVersion":59,"revision":22,"locale":27},{"sys":25761},{"type":12,"linkType":13,"id":14},{"sys":25763},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25765},{"url":317,"details":25766,"fileName":323,"contentType":324},{"size":319,"image":25767},{"width":321,"height":322},{"sys":25769,"fields":25772},{"id":25770,"createdAt":25771},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":25773,"slug":25774,"articleIntro":25773,"category":25775},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[25776],{"metadata":25777,"sys":25780,"fields":25787},{"tags":25778,"concepts":25779},[],[],{"space":25781,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25783,"publishedVersion":272,"revision":59,"contentType":25785,"locale":27},{"sys":25782},{"type":12,"linkType":13,"id":14},{"sys":25784},{"id":20,"type":12,"linkType":21},{"sys":25786},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25788,"metaTitle":282,"metaDescription":283,"mainTitle":25789,"subtitle":302,"heroImage":25804,"ctaButton":325,"ctaLink":326},[281],{"data":25790,"content":25791,"nodeType":71},{},[25792,25798],{"data":25793,"content":25794,"nodeType":294},{},[25795],{"data":25796,"marks":25797,"value":293,"nodeType":79},{},[],{"data":25799,"content":25800,"nodeType":84},{},[25801],{"data":25802,"marks":25803,"value":301,"nodeType":79},{},[],{"metadata":25805,"sys":25808,"fields":25813},{"tags":25806,"concepts":25807},[],[],{"space":25809,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25811,"publishedVersion":59,"revision":22,"locale":27},{"sys":25810},{"type":12,"linkType":13,"id":14},{"sys":25812},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25814},{"url":317,"details":25815,"fileName":323,"contentType":324},{"size":319,"image":25816},{"width":321,"height":322},{"sys":25818,"fields":25821},{"id":25819,"createdAt":25820},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":25822,"slug":25823,"articleIntro":25822,"category":25824},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[25825],{"metadata":25826,"sys":25829,"fields":25836},{"tags":25827,"concepts":25828},[],[],{"space":25830,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25832,"publishedVersion":272,"revision":59,"contentType":25834,"locale":27},{"sys":25831},{"type":12,"linkType":13,"id":14},{"sys":25833},{"id":20,"type":12,"linkType":21},{"sys":25835},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25837,"metaTitle":282,"metaDescription":283,"mainTitle":25838,"subtitle":302,"heroImage":25853,"ctaButton":325,"ctaLink":326},[281],{"data":25839,"content":25840,"nodeType":71},{},[25841,25847],{"data":25842,"content":25843,"nodeType":294},{},[25844],{"data":25845,"marks":25846,"value":293,"nodeType":79},{},[],{"data":25848,"content":25849,"nodeType":84},{},[25850],{"data":25851,"marks":25852,"value":301,"nodeType":79},{},[],{"metadata":25854,"sys":25857,"fields":25862},{"tags":25855,"concepts":25856},[],[],{"space":25858,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25860,"publishedVersion":59,"revision":22,"locale":27},{"sys":25859},{"type":12,"linkType":13,"id":14},{"sys":25861},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25863},{"url":317,"details":25864,"fileName":323,"contentType":324},{"size":319,"image":25865},{"width":321,"height":322},{"sys":25867,"fields":25870},{"id":25868,"createdAt":25869},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":25871,"slug":25872,"articleIntro":25871,"category":25873},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[25874],{"metadata":25875,"sys":25878,"fields":25885},{"tags":25876,"concepts":25877},[],[],{"space":25879,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25881,"publishedVersion":272,"revision":59,"contentType":25883,"locale":27},{"sys":25880},{"type":12,"linkType":13,"id":14},{"sys":25882},{"id":20,"type":12,"linkType":21},{"sys":25884},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25886,"metaTitle":282,"metaDescription":283,"mainTitle":25887,"subtitle":302,"heroImage":25902,"ctaButton":325,"ctaLink":326},[281],{"data":25888,"content":25889,"nodeType":71},{},[25890,25896],{"data":25891,"content":25892,"nodeType":294},{},[25893],{"data":25894,"marks":25895,"value":293,"nodeType":79},{},[],{"data":25897,"content":25898,"nodeType":84},{},[25899],{"data":25900,"marks":25901,"value":301,"nodeType":79},{},[],{"metadata":25903,"sys":25906,"fields":25911},{"tags":25904,"concepts":25905},[],[],{"space":25907,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25909,"publishedVersion":59,"revision":22,"locale":27},{"sys":25908},{"type":12,"linkType":13,"id":14},{"sys":25910},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25912},{"url":317,"details":25913,"fileName":323,"contentType":324},{"size":319,"image":25914},{"width":321,"height":322},{"sys":25916,"fields":25919},{"id":25917,"createdAt":25918},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":25920,"slug":25921,"articleIntro":-1,"category":25922},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[25923],{"metadata":25924,"sys":25927,"fields":25934},{"tags":25925,"concepts":25926},[],[],{"space":25928,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25930,"publishedVersion":272,"revision":59,"contentType":25932,"locale":27},{"sys":25929},{"type":12,"linkType":13,"id":14},{"sys":25931},{"id":20,"type":12,"linkType":21},{"sys":25933},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25935,"metaTitle":282,"metaDescription":283,"mainTitle":25936,"subtitle":302,"heroImage":25951,"ctaButton":325,"ctaLink":326},[281],{"data":25937,"content":25938,"nodeType":71},{},[25939,25945],{"data":25940,"content":25941,"nodeType":294},{},[25942],{"data":25943,"marks":25944,"value":293,"nodeType":79},{},[],{"data":25946,"content":25947,"nodeType":84},{},[25948],{"data":25949,"marks":25950,"value":301,"nodeType":79},{},[],{"metadata":25952,"sys":25955,"fields":25960},{"tags":25953,"concepts":25954},[],[],{"space":25956,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":25958,"publishedVersion":59,"revision":22,"locale":27},{"sys":25957},{"type":12,"linkType":13,"id":14},{"sys":25959},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":25961},{"url":317,"details":25962,"fileName":323,"contentType":324},{"size":319,"image":25963},{"width":321,"height":322},{"sys":25965,"fields":25968},{"id":25966,"createdAt":25967},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":25969,"slug":25970,"articleIntro":25969,"category":25971},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[25972],{"metadata":25973,"sys":25976,"fields":25983},{"tags":25974,"concepts":25975},[],[],{"space":25977,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":25979,"publishedVersion":272,"revision":59,"contentType":25981,"locale":27},{"sys":25978},{"type":12,"linkType":13,"id":14},{"sys":25980},{"id":20,"type":12,"linkType":21},{"sys":25982},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":25984,"metaTitle":282,"metaDescription":283,"mainTitle":25985,"subtitle":302,"heroImage":26000,"ctaButton":325,"ctaLink":326},[281],{"data":25986,"content":25987,"nodeType":71},{},[25988,25994],{"data":25989,"content":25990,"nodeType":294},{},[25991],{"data":25992,"marks":25993,"value":293,"nodeType":79},{},[],{"data":25995,"content":25996,"nodeType":84},{},[25997],{"data":25998,"marks":25999,"value":301,"nodeType":79},{},[],{"metadata":26001,"sys":26004,"fields":26009},{"tags":26002,"concepts":26003},[],[],{"space":26005,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26007,"publishedVersion":59,"revision":22,"locale":27},{"sys":26006},{"type":12,"linkType":13,"id":14},{"sys":26008},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26010},{"url":317,"details":26011,"fileName":323,"contentType":324},{"size":319,"image":26012},{"width":321,"height":322},{"sys":26014,"fields":26017},{"id":26015,"createdAt":26016},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":26018,"slug":26019,"articleIntro":26018,"category":26020},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[26021],{"metadata":26022,"sys":26025,"fields":26032},{"tags":26023,"concepts":26024},[],[],{"space":26026,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26028,"publishedVersion":272,"revision":59,"contentType":26030,"locale":27},{"sys":26027},{"type":12,"linkType":13,"id":14},{"sys":26029},{"id":20,"type":12,"linkType":21},{"sys":26031},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26033,"metaTitle":282,"metaDescription":283,"mainTitle":26034,"subtitle":302,"heroImage":26049,"ctaButton":325,"ctaLink":326},[281],{"data":26035,"content":26036,"nodeType":71},{},[26037,26043],{"data":26038,"content":26039,"nodeType":294},{},[26040],{"data":26041,"marks":26042,"value":293,"nodeType":79},{},[],{"data":26044,"content":26045,"nodeType":84},{},[26046],{"data":26047,"marks":26048,"value":301,"nodeType":79},{},[],{"metadata":26050,"sys":26053,"fields":26058},{"tags":26051,"concepts":26052},[],[],{"space":26054,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26056,"publishedVersion":59,"revision":22,"locale":27},{"sys":26055},{"type":12,"linkType":13,"id":14},{"sys":26057},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26059},{"url":317,"details":26060,"fileName":323,"contentType":324},{"size":319,"image":26061},{"width":321,"height":322},{"sys":26063,"fields":26066},{"id":26064,"createdAt":26065},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":26067,"slug":26068,"articleIntro":26067,"category":26069},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[26070],{"metadata":26071,"sys":26074,"fields":26081},{"tags":26072,"concepts":26073},[],[],{"space":26075,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26077,"publishedVersion":272,"revision":59,"contentType":26079,"locale":27},{"sys":26076},{"type":12,"linkType":13,"id":14},{"sys":26078},{"id":20,"type":12,"linkType":21},{"sys":26080},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26082,"metaTitle":282,"metaDescription":283,"mainTitle":26083,"subtitle":302,"heroImage":26098,"ctaButton":325,"ctaLink":326},[281],{"data":26084,"content":26085,"nodeType":71},{},[26086,26092],{"data":26087,"content":26088,"nodeType":294},{},[26089],{"data":26090,"marks":26091,"value":293,"nodeType":79},{},[],{"data":26093,"content":26094,"nodeType":84},{},[26095],{"data":26096,"marks":26097,"value":301,"nodeType":79},{},[],{"metadata":26099,"sys":26102,"fields":26107},{"tags":26100,"concepts":26101},[],[],{"space":26103,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26105,"publishedVersion":59,"revision":22,"locale":27},{"sys":26104},{"type":12,"linkType":13,"id":14},{"sys":26106},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26108},{"url":317,"details":26109,"fileName":323,"contentType":324},{"size":319,"image":26110},{"width":321,"height":322},{"sys":26112,"fields":26115},{"id":26113,"createdAt":26114},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":26116,"slug":26117,"articleIntro":-1,"category":26118},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[26119],{"metadata":26120,"sys":26123,"fields":26130},{"tags":26121,"concepts":26122},[],[],{"space":26124,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26126,"publishedVersion":272,"revision":59,"contentType":26128,"locale":27},{"sys":26125},{"type":12,"linkType":13,"id":14},{"sys":26127},{"id":20,"type":12,"linkType":21},{"sys":26129},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26131,"metaTitle":282,"metaDescription":283,"mainTitle":26132,"subtitle":302,"heroImage":26147,"ctaButton":325,"ctaLink":326},[281],{"data":26133,"content":26134,"nodeType":71},{},[26135,26141],{"data":26136,"content":26137,"nodeType":294},{},[26138],{"data":26139,"marks":26140,"value":293,"nodeType":79},{},[],{"data":26142,"content":26143,"nodeType":84},{},[26144],{"data":26145,"marks":26146,"value":301,"nodeType":79},{},[],{"metadata":26148,"sys":26151,"fields":26156},{"tags":26149,"concepts":26150},[],[],{"space":26152,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26154,"publishedVersion":59,"revision":22,"locale":27},{"sys":26153},{"type":12,"linkType":13,"id":14},{"sys":26155},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26157},{"url":317,"details":26158,"fileName":323,"contentType":324},{"size":319,"image":26159},{"width":321,"height":322},{"sys":26161,"fields":26164},{"id":26162,"createdAt":26163},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":26165,"slug":26166,"articleIntro":26165,"category":26167},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[26168],{"metadata":26169,"sys":26172,"fields":26179},{"tags":26170,"concepts":26171},[],[],{"space":26173,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26175,"publishedVersion":272,"revision":59,"contentType":26177,"locale":27},{"sys":26174},{"type":12,"linkType":13,"id":14},{"sys":26176},{"id":20,"type":12,"linkType":21},{"sys":26178},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26180,"metaTitle":282,"metaDescription":283,"mainTitle":26181,"subtitle":302,"heroImage":26196,"ctaButton":325,"ctaLink":326},[281],{"data":26182,"content":26183,"nodeType":71},{},[26184,26190],{"data":26185,"content":26186,"nodeType":294},{},[26187],{"data":26188,"marks":26189,"value":293,"nodeType":79},{},[],{"data":26191,"content":26192,"nodeType":84},{},[26193],{"data":26194,"marks":26195,"value":301,"nodeType":79},{},[],{"metadata":26197,"sys":26200,"fields":26205},{"tags":26198,"concepts":26199},[],[],{"space":26201,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26203,"publishedVersion":59,"revision":22,"locale":27},{"sys":26202},{"type":12,"linkType":13,"id":14},{"sys":26204},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26206},{"url":317,"details":26207,"fileName":323,"contentType":324},{"size":319,"image":26208},{"width":321,"height":322},{"sys":26210,"fields":26213},{"id":26211,"createdAt":26212},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":26214,"slug":26215,"articleIntro":-1,"category":26216},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[26217],{"metadata":26218,"sys":26221,"fields":26228},{"tags":26219,"concepts":26220},[],[],{"space":26222,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26224,"publishedVersion":272,"revision":59,"contentType":26226,"locale":27},{"sys":26223},{"type":12,"linkType":13,"id":14},{"sys":26225},{"id":20,"type":12,"linkType":21},{"sys":26227},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26229,"metaTitle":282,"metaDescription":283,"mainTitle":26230,"subtitle":302,"heroImage":26245,"ctaButton":325,"ctaLink":326},[281],{"data":26231,"content":26232,"nodeType":71},{},[26233,26239],{"data":26234,"content":26235,"nodeType":294},{},[26236],{"data":26237,"marks":26238,"value":293,"nodeType":79},{},[],{"data":26240,"content":26241,"nodeType":84},{},[26242],{"data":26243,"marks":26244,"value":301,"nodeType":79},{},[],{"metadata":26246,"sys":26249,"fields":26254},{"tags":26247,"concepts":26248},[],[],{"space":26250,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26252,"publishedVersion":59,"revision":22,"locale":27},{"sys":26251},{"type":12,"linkType":13,"id":14},{"sys":26253},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26255},{"url":317,"details":26256,"fileName":323,"contentType":324},{"size":319,"image":26257},{"width":321,"height":322},{"sys":26259,"fields":26262},{"id":26260,"createdAt":26261},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":26263,"slug":26264,"articleIntro":26263,"category":26265},"Compte 2131 - Bâtiments","compte-2131-batiments",[26266],{"metadata":26267,"sys":26270,"fields":26277},{"tags":26268,"concepts":26269},[],[],{"space":26271,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26273,"publishedVersion":272,"revision":59,"contentType":26275,"locale":27},{"sys":26272},{"type":12,"linkType":13,"id":14},{"sys":26274},{"id":20,"type":12,"linkType":21},{"sys":26276},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26278,"metaTitle":282,"metaDescription":283,"mainTitle":26279,"subtitle":302,"heroImage":26294,"ctaButton":325,"ctaLink":326},[281],{"data":26280,"content":26281,"nodeType":71},{},[26282,26288],{"data":26283,"content":26284,"nodeType":294},{},[26285],{"data":26286,"marks":26287,"value":293,"nodeType":79},{},[],{"data":26289,"content":26290,"nodeType":84},{},[26291],{"data":26292,"marks":26293,"value":301,"nodeType":79},{},[],{"metadata":26295,"sys":26298,"fields":26303},{"tags":26296,"concepts":26297},[],[],{"space":26299,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26301,"publishedVersion":59,"revision":22,"locale":27},{"sys":26300},{"type":12,"linkType":13,"id":14},{"sys":26302},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26304},{"url":317,"details":26305,"fileName":323,"contentType":324},{"size":319,"image":26306},{"width":321,"height":322},{"sys":26308,"fields":26311},{"id":26309,"createdAt":26310},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":26312,"slug":26313,"articleIntro":26312,"category":26314},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[26315],{"metadata":26316,"sys":26319,"fields":26326},{"tags":26317,"concepts":26318},[],[],{"space":26320,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26322,"publishedVersion":272,"revision":59,"contentType":26324,"locale":27},{"sys":26321},{"type":12,"linkType":13,"id":14},{"sys":26323},{"id":20,"type":12,"linkType":21},{"sys":26325},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26327,"metaTitle":282,"metaDescription":283,"mainTitle":26328,"subtitle":302,"heroImage":26343,"ctaButton":325,"ctaLink":326},[281],{"data":26329,"content":26330,"nodeType":71},{},[26331,26337],{"data":26332,"content":26333,"nodeType":294},{},[26334],{"data":26335,"marks":26336,"value":293,"nodeType":79},{},[],{"data":26338,"content":26339,"nodeType":84},{},[26340],{"data":26341,"marks":26342,"value":301,"nodeType":79},{},[],{"metadata":26344,"sys":26347,"fields":26352},{"tags":26345,"concepts":26346},[],[],{"space":26348,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26350,"publishedVersion":59,"revision":22,"locale":27},{"sys":26349},{"type":12,"linkType":13,"id":14},{"sys":26351},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26353},{"url":317,"details":26354,"fileName":323,"contentType":324},{"size":319,"image":26355},{"width":321,"height":322},{"sys":26357,"fields":26360},{"id":26358,"createdAt":26359},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":26361,"slug":26362,"articleIntro":26361,"category":26363},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[26364],{"metadata":26365,"sys":26368,"fields":26375},{"tags":26366,"concepts":26367},[],[],{"space":26369,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26371,"publishedVersion":272,"revision":59,"contentType":26373,"locale":27},{"sys":26370},{"type":12,"linkType":13,"id":14},{"sys":26372},{"id":20,"type":12,"linkType":21},{"sys":26374},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26376,"metaTitle":282,"metaDescription":283,"mainTitle":26377,"subtitle":302,"heroImage":26392,"ctaButton":325,"ctaLink":326},[281],{"data":26378,"content":26379,"nodeType":71},{},[26380,26386],{"data":26381,"content":26382,"nodeType":294},{},[26383],{"data":26384,"marks":26385,"value":293,"nodeType":79},{},[],{"data":26387,"content":26388,"nodeType":84},{},[26389],{"data":26390,"marks":26391,"value":301,"nodeType":79},{},[],{"metadata":26393,"sys":26396,"fields":26401},{"tags":26394,"concepts":26395},[],[],{"space":26397,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26399,"publishedVersion":59,"revision":22,"locale":27},{"sys":26398},{"type":12,"linkType":13,"id":14},{"sys":26400},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26402},{"url":317,"details":26403,"fileName":323,"contentType":324},{"size":319,"image":26404},{"width":321,"height":322},{"sys":26406,"fields":26409},{"id":26407,"createdAt":26408},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":26410,"slug":26411,"articleIntro":26410,"category":26412},"618 - Divers","compte-618-divers",[26413],{"metadata":26414,"sys":26417,"fields":26424},{"tags":26415,"concepts":26416},[],[],{"space":26418,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26420,"publishedVersion":272,"revision":59,"contentType":26422,"locale":27},{"sys":26419},{"type":12,"linkType":13,"id":14},{"sys":26421},{"id":20,"type":12,"linkType":21},{"sys":26423},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26425,"metaTitle":282,"metaDescription":283,"mainTitle":26426,"subtitle":302,"heroImage":26441,"ctaButton":325,"ctaLink":326},[281],{"data":26427,"content":26428,"nodeType":71},{},[26429,26435],{"data":26430,"content":26431,"nodeType":294},{},[26432],{"data":26433,"marks":26434,"value":293,"nodeType":79},{},[],{"data":26436,"content":26437,"nodeType":84},{},[26438],{"data":26439,"marks":26440,"value":301,"nodeType":79},{},[],{"metadata":26442,"sys":26445,"fields":26450},{"tags":26443,"concepts":26444},[],[],{"space":26446,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26448,"publishedVersion":59,"revision":22,"locale":27},{"sys":26447},{"type":12,"linkType":13,"id":14},{"sys":26449},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26451},{"url":317,"details":26452,"fileName":323,"contentType":324},{"size":319,"image":26453},{"width":321,"height":322},{"sys":26455,"fields":26458},{"id":26456,"createdAt":26457},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":26459,"slug":26460,"articleIntro":-1,"category":26461},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[26462],{"metadata":26463,"sys":26466,"fields":26473},{"tags":26464,"concepts":26465},[],[],{"space":26467,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26469,"publishedVersion":272,"revision":59,"contentType":26471,"locale":27},{"sys":26468},{"type":12,"linkType":13,"id":14},{"sys":26470},{"id":20,"type":12,"linkType":21},{"sys":26472},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26474,"metaTitle":282,"metaDescription":283,"mainTitle":26475,"subtitle":302,"heroImage":26490,"ctaButton":325,"ctaLink":326},[281],{"data":26476,"content":26477,"nodeType":71},{},[26478,26484],{"data":26479,"content":26480,"nodeType":294},{},[26481],{"data":26482,"marks":26483,"value":293,"nodeType":79},{},[],{"data":26485,"content":26486,"nodeType":84},{},[26487],{"data":26488,"marks":26489,"value":301,"nodeType":79},{},[],{"metadata":26491,"sys":26494,"fields":26499},{"tags":26492,"concepts":26493},[],[],{"space":26495,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26497,"publishedVersion":59,"revision":22,"locale":27},{"sys":26496},{"type":12,"linkType":13,"id":14},{"sys":26498},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26500},{"url":317,"details":26501,"fileName":323,"contentType":324},{"size":319,"image":26502},{"width":321,"height":322},{"sys":26504,"fields":26507},{"id":26505,"createdAt":26506},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":26508,"slug":26509,"articleIntro":26508,"category":26510},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[26511],{"metadata":26512,"sys":26515,"fields":26522},{"tags":26513,"concepts":26514},[],[],{"space":26516,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26518,"publishedVersion":272,"revision":59,"contentType":26520,"locale":27},{"sys":26517},{"type":12,"linkType":13,"id":14},{"sys":26519},{"id":20,"type":12,"linkType":21},{"sys":26521},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26523,"metaTitle":282,"metaDescription":283,"mainTitle":26524,"subtitle":302,"heroImage":26539,"ctaButton":325,"ctaLink":326},[281],{"data":26525,"content":26526,"nodeType":71},{},[26527,26533],{"data":26528,"content":26529,"nodeType":294},{},[26530],{"data":26531,"marks":26532,"value":293,"nodeType":79},{},[],{"data":26534,"content":26535,"nodeType":84},{},[26536],{"data":26537,"marks":26538,"value":301,"nodeType":79},{},[],{"metadata":26540,"sys":26543,"fields":26548},{"tags":26541,"concepts":26542},[],[],{"space":26544,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26546,"publishedVersion":59,"revision":22,"locale":27},{"sys":26545},{"type":12,"linkType":13,"id":14},{"sys":26547},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26549},{"url":317,"details":26550,"fileName":323,"contentType":324},{"size":319,"image":26551},{"width":321,"height":322},{"sys":26553,"fields":26556},{"id":26554,"createdAt":26555},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":26557,"slug":26558,"articleIntro":26557,"category":26559},"Compte 58 - Virements internes","compte-58-virements-internes",[26560],{"metadata":26561,"sys":26564,"fields":26571},{"tags":26562,"concepts":26563},[],[],{"space":26565,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26567,"publishedVersion":272,"revision":59,"contentType":26569,"locale":27},{"sys":26566},{"type":12,"linkType":13,"id":14},{"sys":26568},{"id":20,"type":12,"linkType":21},{"sys":26570},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26572,"metaTitle":282,"metaDescription":283,"mainTitle":26573,"subtitle":302,"heroImage":26588,"ctaButton":325,"ctaLink":326},[281],{"data":26574,"content":26575,"nodeType":71},{},[26576,26582],{"data":26577,"content":26578,"nodeType":294},{},[26579],{"data":26580,"marks":26581,"value":293,"nodeType":79},{},[],{"data":26583,"content":26584,"nodeType":84},{},[26585],{"data":26586,"marks":26587,"value":301,"nodeType":79},{},[],{"metadata":26589,"sys":26592,"fields":26597},{"tags":26590,"concepts":26591},[],[],{"space":26593,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26595,"publishedVersion":59,"revision":22,"locale":27},{"sys":26594},{"type":12,"linkType":13,"id":14},{"sys":26596},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26598},{"url":317,"details":26599,"fileName":323,"contentType":324},{"size":319,"image":26600},{"width":321,"height":322},{"sys":26602,"fields":26605},{"id":26603,"createdAt":26604},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":26606,"slug":26607,"articleIntro":26606,"category":26608},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[26609],{"metadata":26610,"sys":26613,"fields":26620},{"tags":26611,"concepts":26612},[],[],{"space":26614,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26616,"publishedVersion":272,"revision":59,"contentType":26618,"locale":27},{"sys":26615},{"type":12,"linkType":13,"id":14},{"sys":26617},{"id":20,"type":12,"linkType":21},{"sys":26619},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26621,"metaTitle":282,"metaDescription":283,"mainTitle":26622,"subtitle":302,"heroImage":26637,"ctaButton":325,"ctaLink":326},[281],{"data":26623,"content":26624,"nodeType":71},{},[26625,26631],{"data":26626,"content":26627,"nodeType":294},{},[26628],{"data":26629,"marks":26630,"value":293,"nodeType":79},{},[],{"data":26632,"content":26633,"nodeType":84},{},[26634],{"data":26635,"marks":26636,"value":301,"nodeType":79},{},[],{"metadata":26638,"sys":26641,"fields":26646},{"tags":26639,"concepts":26640},[],[],{"space":26642,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26644,"publishedVersion":59,"revision":22,"locale":27},{"sys":26643},{"type":12,"linkType":13,"id":14},{"sys":26645},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26647},{"url":317,"details":26648,"fileName":323,"contentType":324},{"size":319,"image":26649},{"width":321,"height":322},{"sys":26651,"fields":26654},{"id":26652,"createdAt":26653},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":26655,"slug":26656,"articleIntro":26655,"category":26657},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[26658],{"metadata":26659,"sys":26662,"fields":26669},{"tags":26660,"concepts":26661},[],[],{"space":26663,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26665,"publishedVersion":272,"revision":59,"contentType":26667,"locale":27},{"sys":26664},{"type":12,"linkType":13,"id":14},{"sys":26666},{"id":20,"type":12,"linkType":21},{"sys":26668},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26670,"metaTitle":282,"metaDescription":283,"mainTitle":26671,"subtitle":302,"heroImage":26686,"ctaButton":325,"ctaLink":326},[281],{"data":26672,"content":26673,"nodeType":71},{},[26674,26680],{"data":26675,"content":26676,"nodeType":294},{},[26677],{"data":26678,"marks":26679,"value":293,"nodeType":79},{},[],{"data":26681,"content":26682,"nodeType":84},{},[26683],{"data":26684,"marks":26685,"value":301,"nodeType":79},{},[],{"metadata":26687,"sys":26690,"fields":26695},{"tags":26688,"concepts":26689},[],[],{"space":26691,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26693,"publishedVersion":59,"revision":22,"locale":27},{"sys":26692},{"type":12,"linkType":13,"id":14},{"sys":26694},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26696},{"url":317,"details":26697,"fileName":323,"contentType":324},{"size":319,"image":26698},{"width":321,"height":322},{"sys":26700,"fields":26703},{"id":26701,"createdAt":26702},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":26704,"slug":26705,"articleIntro":26706,"category":26707},"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.",[26708],{"metadata":26709,"sys":26712,"fields":26719},{"tags":26710,"concepts":26711},[],[],{"space":26713,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26715,"publishedVersion":272,"revision":59,"contentType":26717,"locale":27},{"sys":26714},{"type":12,"linkType":13,"id":14},{"sys":26716},{"id":20,"type":12,"linkType":21},{"sys":26718},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26720,"metaTitle":282,"metaDescription":283,"mainTitle":26721,"subtitle":302,"heroImage":26736,"ctaButton":325,"ctaLink":326},[281],{"data":26722,"content":26723,"nodeType":71},{},[26724,26730],{"data":26725,"content":26726,"nodeType":294},{},[26727],{"data":26728,"marks":26729,"value":293,"nodeType":79},{},[],{"data":26731,"content":26732,"nodeType":84},{},[26733],{"data":26734,"marks":26735,"value":301,"nodeType":79},{},[],{"metadata":26737,"sys":26740,"fields":26745},{"tags":26738,"concepts":26739},[],[],{"space":26741,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26743,"publishedVersion":59,"revision":22,"locale":27},{"sys":26742},{"type":12,"linkType":13,"id":14},{"sys":26744},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26746},{"url":317,"details":26747,"fileName":323,"contentType":324},{"size":319,"image":26748},{"width":321,"height":322},{"sys":26750,"fields":26753},{"id":26751,"createdAt":26752},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":26754,"slug":26755,"articleIntro":26754,"category":26756},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[26757],{"metadata":26758,"sys":26761,"fields":26768},{"tags":26759,"concepts":26760},[],[],{"space":26762,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26764,"publishedVersion":272,"revision":59,"contentType":26766,"locale":27},{"sys":26763},{"type":12,"linkType":13,"id":14},{"sys":26765},{"id":20,"type":12,"linkType":21},{"sys":26767},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26769,"metaTitle":282,"metaDescription":283,"mainTitle":26770,"subtitle":302,"heroImage":26785,"ctaButton":325,"ctaLink":326},[281],{"data":26771,"content":26772,"nodeType":71},{},[26773,26779],{"data":26774,"content":26775,"nodeType":294},{},[26776],{"data":26777,"marks":26778,"value":293,"nodeType":79},{},[],{"data":26780,"content":26781,"nodeType":84},{},[26782],{"data":26783,"marks":26784,"value":301,"nodeType":79},{},[],{"metadata":26786,"sys":26789,"fields":26794},{"tags":26787,"concepts":26788},[],[],{"space":26790,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26792,"publishedVersion":59,"revision":22,"locale":27},{"sys":26791},{"type":12,"linkType":13,"id":14},{"sys":26793},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26795},{"url":317,"details":26796,"fileName":323,"contentType":324},{"size":319,"image":26797},{"width":321,"height":322},{"sys":26799,"fields":26802},{"id":26800,"createdAt":26801},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":26803,"slug":26804,"articleIntro":26803,"category":26805},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[26806],{"metadata":26807,"sys":26810,"fields":26817},{"tags":26808,"concepts":26809},[],[],{"space":26811,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26813,"publishedVersion":272,"revision":59,"contentType":26815,"locale":27},{"sys":26812},{"type":12,"linkType":13,"id":14},{"sys":26814},{"id":20,"type":12,"linkType":21},{"sys":26816},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26818,"metaTitle":282,"metaDescription":283,"mainTitle":26819,"subtitle":302,"heroImage":26834,"ctaButton":325,"ctaLink":326},[281],{"data":26820,"content":26821,"nodeType":71},{},[26822,26828],{"data":26823,"content":26824,"nodeType":294},{},[26825],{"data":26826,"marks":26827,"value":293,"nodeType":79},{},[],{"data":26829,"content":26830,"nodeType":84},{},[26831],{"data":26832,"marks":26833,"value":301,"nodeType":79},{},[],{"metadata":26835,"sys":26838,"fields":26843},{"tags":26836,"concepts":26837},[],[],{"space":26839,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26841,"publishedVersion":59,"revision":22,"locale":27},{"sys":26840},{"type":12,"linkType":13,"id":14},{"sys":26842},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26844},{"url":317,"details":26845,"fileName":323,"contentType":324},{"size":319,"image":26846},{"width":321,"height":322},{"sys":26848,"fields":26851},{"id":26849,"createdAt":26850},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":26852,"slug":26853,"articleIntro":26852,"category":26854},"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",[26855],{"metadata":26856,"sys":26859,"fields":26866},{"tags":26857,"concepts":26858},[],[],{"space":26860,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26862,"publishedVersion":272,"revision":59,"contentType":26864,"locale":27},{"sys":26861},{"type":12,"linkType":13,"id":14},{"sys":26863},{"id":20,"type":12,"linkType":21},{"sys":26865},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26867,"metaTitle":282,"metaDescription":283,"mainTitle":26868,"subtitle":302,"heroImage":26883,"ctaButton":325,"ctaLink":326},[281],{"data":26869,"content":26870,"nodeType":71},{},[26871,26877],{"data":26872,"content":26873,"nodeType":294},{},[26874],{"data":26875,"marks":26876,"value":293,"nodeType":79},{},[],{"data":26878,"content":26879,"nodeType":84},{},[26880],{"data":26881,"marks":26882,"value":301,"nodeType":79},{},[],{"metadata":26884,"sys":26887,"fields":26892},{"tags":26885,"concepts":26886},[],[],{"space":26888,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26890,"publishedVersion":59,"revision":22,"locale":27},{"sys":26889},{"type":12,"linkType":13,"id":14},{"sys":26891},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26893},{"url":317,"details":26894,"fileName":323,"contentType":324},{"size":319,"image":26895},{"width":321,"height":322},{"sys":26897,"fields":26900},{"id":26898,"createdAt":26899},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":26901,"slug":26902,"articleIntro":-1,"category":26903},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[26904],{"metadata":26905,"sys":26908,"fields":26915},{"tags":26906,"concepts":26907},[],[],{"space":26909,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26911,"publishedVersion":272,"revision":59,"contentType":26913,"locale":27},{"sys":26910},{"type":12,"linkType":13,"id":14},{"sys":26912},{"id":20,"type":12,"linkType":21},{"sys":26914},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26916,"metaTitle":282,"metaDescription":283,"mainTitle":26917,"subtitle":302,"heroImage":26932,"ctaButton":325,"ctaLink":326},[281],{"data":26918,"content":26919,"nodeType":71},{},[26920,26926],{"data":26921,"content":26922,"nodeType":294},{},[26923],{"data":26924,"marks":26925,"value":293,"nodeType":79},{},[],{"data":26927,"content":26928,"nodeType":84},{},[26929],{"data":26930,"marks":26931,"value":301,"nodeType":79},{},[],{"metadata":26933,"sys":26936,"fields":26941},{"tags":26934,"concepts":26935},[],[],{"space":26937,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26939,"publishedVersion":59,"revision":22,"locale":27},{"sys":26938},{"type":12,"linkType":13,"id":14},{"sys":26940},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26942},{"url":317,"details":26943,"fileName":323,"contentType":324},{"size":319,"image":26944},{"width":321,"height":322},{"sys":26946,"fields":26949},{"id":26947,"createdAt":26948},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":26950,"slug":26951,"articleIntro":26950,"category":26952},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[26953],{"metadata":26954,"sys":26957,"fields":26964},{"tags":26955,"concepts":26956},[],[],{"space":26958,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":26960,"publishedVersion":272,"revision":59,"contentType":26962,"locale":27},{"sys":26959},{"type":12,"linkType":13,"id":14},{"sys":26961},{"id":20,"type":12,"linkType":21},{"sys":26963},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":26965,"metaTitle":282,"metaDescription":283,"mainTitle":26966,"subtitle":302,"heroImage":26981,"ctaButton":325,"ctaLink":326},[281],{"data":26967,"content":26968,"nodeType":71},{},[26969,26975],{"data":26970,"content":26971,"nodeType":294},{},[26972],{"data":26973,"marks":26974,"value":293,"nodeType":79},{},[],{"data":26976,"content":26977,"nodeType":84},{},[26978],{"data":26979,"marks":26980,"value":301,"nodeType":79},{},[],{"metadata":26982,"sys":26985,"fields":26990},{"tags":26983,"concepts":26984},[],[],{"space":26986,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":26988,"publishedVersion":59,"revision":22,"locale":27},{"sys":26987},{"type":12,"linkType":13,"id":14},{"sys":26989},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":26991},{"url":317,"details":26992,"fileName":323,"contentType":324},{"size":319,"image":26993},{"width":321,"height":322},{"sys":26995,"fields":26998},{"id":26996,"createdAt":26997},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":26999,"slug":27000,"articleIntro":26999,"category":27001},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[27002],{"metadata":27003,"sys":27006,"fields":27013},{"tags":27004,"concepts":27005},[],[],{"space":27007,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27009,"publishedVersion":272,"revision":59,"contentType":27011,"locale":27},{"sys":27008},{"type":12,"linkType":13,"id":14},{"sys":27010},{"id":20,"type":12,"linkType":21},{"sys":27012},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27014,"metaTitle":282,"metaDescription":283,"mainTitle":27015,"subtitle":302,"heroImage":27030,"ctaButton":325,"ctaLink":326},[281],{"data":27016,"content":27017,"nodeType":71},{},[27018,27024],{"data":27019,"content":27020,"nodeType":294},{},[27021],{"data":27022,"marks":27023,"value":293,"nodeType":79},{},[],{"data":27025,"content":27026,"nodeType":84},{},[27027],{"data":27028,"marks":27029,"value":301,"nodeType":79},{},[],{"metadata":27031,"sys":27034,"fields":27039},{"tags":27032,"concepts":27033},[],[],{"space":27035,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27037,"publishedVersion":59,"revision":22,"locale":27},{"sys":27036},{"type":12,"linkType":13,"id":14},{"sys":27038},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27040},{"url":317,"details":27041,"fileName":323,"contentType":324},{"size":319,"image":27042},{"width":321,"height":322},{"sys":27044,"fields":27047},{"id":27045,"createdAt":27046},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":27048,"slug":27049,"articleIntro":27048,"category":27050},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[27051],{"metadata":27052,"sys":27055,"fields":27062},{"tags":27053,"concepts":27054},[],[],{"space":27056,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27058,"publishedVersion":272,"revision":59,"contentType":27060,"locale":27},{"sys":27057},{"type":12,"linkType":13,"id":14},{"sys":27059},{"id":20,"type":12,"linkType":21},{"sys":27061},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27063,"metaTitle":282,"metaDescription":283,"mainTitle":27064,"subtitle":302,"heroImage":27079,"ctaButton":325,"ctaLink":326},[281],{"data":27065,"content":27066,"nodeType":71},{},[27067,27073],{"data":27068,"content":27069,"nodeType":294},{},[27070],{"data":27071,"marks":27072,"value":293,"nodeType":79},{},[],{"data":27074,"content":27075,"nodeType":84},{},[27076],{"data":27077,"marks":27078,"value":301,"nodeType":79},{},[],{"metadata":27080,"sys":27083,"fields":27088},{"tags":27081,"concepts":27082},[],[],{"space":27084,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27086,"publishedVersion":59,"revision":22,"locale":27},{"sys":27085},{"type":12,"linkType":13,"id":14},{"sys":27087},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27089},{"url":317,"details":27090,"fileName":323,"contentType":324},{"size":319,"image":27091},{"width":321,"height":322},{"sys":27093,"fields":27096},{"id":27094,"createdAt":27095},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":27097,"slug":27098,"articleIntro":27097,"category":27099},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[27100],{"metadata":27101,"sys":27104,"fields":27111},{"tags":27102,"concepts":27103},[],[],{"space":27105,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27107,"publishedVersion":272,"revision":59,"contentType":27109,"locale":27},{"sys":27106},{"type":12,"linkType":13,"id":14},{"sys":27108},{"id":20,"type":12,"linkType":21},{"sys":27110},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27112,"metaTitle":282,"metaDescription":283,"mainTitle":27113,"subtitle":302,"heroImage":27128,"ctaButton":325,"ctaLink":326},[281],{"data":27114,"content":27115,"nodeType":71},{},[27116,27122],{"data":27117,"content":27118,"nodeType":294},{},[27119],{"data":27120,"marks":27121,"value":293,"nodeType":79},{},[],{"data":27123,"content":27124,"nodeType":84},{},[27125],{"data":27126,"marks":27127,"value":301,"nodeType":79},{},[],{"metadata":27129,"sys":27132,"fields":27137},{"tags":27130,"concepts":27131},[],[],{"space":27133,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27135,"publishedVersion":59,"revision":22,"locale":27},{"sys":27134},{"type":12,"linkType":13,"id":14},{"sys":27136},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27138},{"url":317,"details":27139,"fileName":323,"contentType":324},{"size":319,"image":27140},{"width":321,"height":322},{"sys":27142,"fields":27145},{"id":27143,"createdAt":27144},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":27146,"slug":27147,"articleIntro":27146,"category":27148},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[27149],{"metadata":27150,"sys":27153,"fields":27160},{"tags":27151,"concepts":27152},[],[],{"space":27154,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27156,"publishedVersion":272,"revision":59,"contentType":27158,"locale":27},{"sys":27155},{"type":12,"linkType":13,"id":14},{"sys":27157},{"id":20,"type":12,"linkType":21},{"sys":27159},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27161,"metaTitle":282,"metaDescription":283,"mainTitle":27162,"subtitle":302,"heroImage":27177,"ctaButton":325,"ctaLink":326},[281],{"data":27163,"content":27164,"nodeType":71},{},[27165,27171],{"data":27166,"content":27167,"nodeType":294},{},[27168],{"data":27169,"marks":27170,"value":293,"nodeType":79},{},[],{"data":27172,"content":27173,"nodeType":84},{},[27174],{"data":27175,"marks":27176,"value":301,"nodeType":79},{},[],{"metadata":27178,"sys":27181,"fields":27186},{"tags":27179,"concepts":27180},[],[],{"space":27182,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27184,"publishedVersion":59,"revision":22,"locale":27},{"sys":27183},{"type":12,"linkType":13,"id":14},{"sys":27185},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27187},{"url":317,"details":27188,"fileName":323,"contentType":324},{"size":319,"image":27189},{"width":321,"height":322},{"sys":27191,"fields":27194},{"id":27192,"createdAt":27193},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":27195,"slug":27196,"articleIntro":27195,"category":27197},"2961 - Titres de participation","compte-2961-titres-de-participation",[27198],{"metadata":27199,"sys":27202,"fields":27209},{"tags":27200,"concepts":27201},[],[],{"space":27203,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27205,"publishedVersion":272,"revision":59,"contentType":27207,"locale":27},{"sys":27204},{"type":12,"linkType":13,"id":14},{"sys":27206},{"id":20,"type":12,"linkType":21},{"sys":27208},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27210,"metaTitle":282,"metaDescription":283,"mainTitle":27211,"subtitle":302,"heroImage":27226,"ctaButton":325,"ctaLink":326},[281],{"data":27212,"content":27213,"nodeType":71},{},[27214,27220],{"data":27215,"content":27216,"nodeType":294},{},[27217],{"data":27218,"marks":27219,"value":293,"nodeType":79},{},[],{"data":27221,"content":27222,"nodeType":84},{},[27223],{"data":27224,"marks":27225,"value":301,"nodeType":79},{},[],{"metadata":27227,"sys":27230,"fields":27235},{"tags":27228,"concepts":27229},[],[],{"space":27231,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27233,"publishedVersion":59,"revision":22,"locale":27},{"sys":27232},{"type":12,"linkType":13,"id":14},{"sys":27234},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27236},{"url":317,"details":27237,"fileName":323,"contentType":324},{"size":319,"image":27238},{"width":321,"height":322},{"sys":27240,"fields":27243},{"id":27241,"createdAt":27242},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":27244,"slug":27245,"articleIntro":27244,"category":27246},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[27247],{"metadata":27248,"sys":27251,"fields":27258},{"tags":27249,"concepts":27250},[],[],{"space":27252,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27254,"publishedVersion":272,"revision":59,"contentType":27256,"locale":27},{"sys":27253},{"type":12,"linkType":13,"id":14},{"sys":27255},{"id":20,"type":12,"linkType":21},{"sys":27257},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27259,"metaTitle":282,"metaDescription":283,"mainTitle":27260,"subtitle":302,"heroImage":27275,"ctaButton":325,"ctaLink":326},[281],{"data":27261,"content":27262,"nodeType":71},{},[27263,27269],{"data":27264,"content":27265,"nodeType":294},{},[27266],{"data":27267,"marks":27268,"value":293,"nodeType":79},{},[],{"data":27270,"content":27271,"nodeType":84},{},[27272],{"data":27273,"marks":27274,"value":301,"nodeType":79},{},[],{"metadata":27276,"sys":27279,"fields":27284},{"tags":27277,"concepts":27278},[],[],{"space":27280,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27282,"publishedVersion":59,"revision":22,"locale":27},{"sys":27281},{"type":12,"linkType":13,"id":14},{"sys":27283},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27285},{"url":317,"details":27286,"fileName":323,"contentType":324},{"size":319,"image":27287},{"width":321,"height":322},{"sys":27289,"fields":27292},{"id":27290,"createdAt":27291},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":27293,"slug":27294,"articleIntro":27293,"category":27295},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[27296],{"metadata":27297,"sys":27300,"fields":27307},{"tags":27298,"concepts":27299},[],[],{"space":27301,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27303,"publishedVersion":272,"revision":59,"contentType":27305,"locale":27},{"sys":27302},{"type":12,"linkType":13,"id":14},{"sys":27304},{"id":20,"type":12,"linkType":21},{"sys":27306},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27308,"metaTitle":282,"metaDescription":283,"mainTitle":27309,"subtitle":302,"heroImage":27324,"ctaButton":325,"ctaLink":326},[281],{"data":27310,"content":27311,"nodeType":71},{},[27312,27318],{"data":27313,"content":27314,"nodeType":294},{},[27315],{"data":27316,"marks":27317,"value":293,"nodeType":79},{},[],{"data":27319,"content":27320,"nodeType":84},{},[27321],{"data":27322,"marks":27323,"value":301,"nodeType":79},{},[],{"metadata":27325,"sys":27328,"fields":27333},{"tags":27326,"concepts":27327},[],[],{"space":27329,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27331,"publishedVersion":59,"revision":22,"locale":27},{"sys":27330},{"type":12,"linkType":13,"id":14},{"sys":27332},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27334},{"url":317,"details":27335,"fileName":323,"contentType":324},{"size":319,"image":27336},{"width":321,"height":322},{"sys":27338,"fields":27341},{"id":27339,"createdAt":27340},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":27342,"slug":27343,"articleIntro":27342,"category":27344},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[27345],{"metadata":27346,"sys":27349,"fields":27356},{"tags":27347,"concepts":27348},[],[],{"space":27350,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27352,"publishedVersion":272,"revision":59,"contentType":27354,"locale":27},{"sys":27351},{"type":12,"linkType":13,"id":14},{"sys":27353},{"id":20,"type":12,"linkType":21},{"sys":27355},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27357,"metaTitle":282,"metaDescription":283,"mainTitle":27358,"subtitle":302,"heroImage":27373,"ctaButton":325,"ctaLink":326},[281],{"data":27359,"content":27360,"nodeType":71},{},[27361,27367],{"data":27362,"content":27363,"nodeType":294},{},[27364],{"data":27365,"marks":27366,"value":293,"nodeType":79},{},[],{"data":27368,"content":27369,"nodeType":84},{},[27370],{"data":27371,"marks":27372,"value":301,"nodeType":79},{},[],{"metadata":27374,"sys":27377,"fields":27382},{"tags":27375,"concepts":27376},[],[],{"space":27378,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27380,"publishedVersion":59,"revision":22,"locale":27},{"sys":27379},{"type":12,"linkType":13,"id":14},{"sys":27381},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27383},{"url":317,"details":27384,"fileName":323,"contentType":324},{"size":319,"image":27385},{"width":321,"height":322},{"sys":27387,"fields":27390},{"id":27388,"createdAt":27389},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":27391,"slug":27392,"articleIntro":27391,"category":27393},"1681 - Autres emprunts","compte-1681-autres-emprunts",[27394],{"metadata":27395,"sys":27398,"fields":27405},{"tags":27396,"concepts":27397},[],[],{"space":27399,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27401,"publishedVersion":272,"revision":59,"contentType":27403,"locale":27},{"sys":27400},{"type":12,"linkType":13,"id":14},{"sys":27402},{"id":20,"type":12,"linkType":21},{"sys":27404},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27406,"metaTitle":282,"metaDescription":283,"mainTitle":27407,"subtitle":302,"heroImage":27422,"ctaButton":325,"ctaLink":326},[281],{"data":27408,"content":27409,"nodeType":71},{},[27410,27416],{"data":27411,"content":27412,"nodeType":294},{},[27413],{"data":27414,"marks":27415,"value":293,"nodeType":79},{},[],{"data":27417,"content":27418,"nodeType":84},{},[27419],{"data":27420,"marks":27421,"value":301,"nodeType":79},{},[],{"metadata":27423,"sys":27426,"fields":27431},{"tags":27424,"concepts":27425},[],[],{"space":27427,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27429,"publishedVersion":59,"revision":22,"locale":27},{"sys":27428},{"type":12,"linkType":13,"id":14},{"sys":27430},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27432},{"url":317,"details":27433,"fileName":323,"contentType":324},{"size":319,"image":27434},{"width":321,"height":322},{"sys":27436,"fields":27439},{"id":27437,"createdAt":27438},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":27440,"slug":27441,"articleIntro":27440,"category":27442},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[27443],{"metadata":27444,"sys":27447,"fields":27454},{"tags":27445,"concepts":27446},[],[],{"space":27448,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27450,"publishedVersion":272,"revision":59,"contentType":27452,"locale":27},{"sys":27449},{"type":12,"linkType":13,"id":14},{"sys":27451},{"id":20,"type":12,"linkType":21},{"sys":27453},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27455,"metaTitle":282,"metaDescription":283,"mainTitle":27456,"subtitle":302,"heroImage":27471,"ctaButton":325,"ctaLink":326},[281],{"data":27457,"content":27458,"nodeType":71},{},[27459,27465],{"data":27460,"content":27461,"nodeType":294},{},[27462],{"data":27463,"marks":27464,"value":293,"nodeType":79},{},[],{"data":27466,"content":27467,"nodeType":84},{},[27468],{"data":27469,"marks":27470,"value":301,"nodeType":79},{},[],{"metadata":27472,"sys":27475,"fields":27480},{"tags":27473,"concepts":27474},[],[],{"space":27476,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27478,"publishedVersion":59,"revision":22,"locale":27},{"sys":27477},{"type":12,"linkType":13,"id":14},{"sys":27479},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27481},{"url":317,"details":27482,"fileName":323,"contentType":324},{"size":319,"image":27483},{"width":321,"height":322},{"sys":27485,"fields":27488},{"id":27486,"createdAt":27487},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":27489,"slug":27490,"articleIntro":-1,"category":27491},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[27492],{"metadata":27493,"sys":27496,"fields":27503},{"tags":27494,"concepts":27495},[],[],{"space":27497,"id":267,"type":16,"createdAt":268,"updatedAt":269,"environment":27499,"publishedVersion":272,"revision":59,"contentType":27501,"locale":27},{"sys":27498},{"type":12,"linkType":13,"id":14},{"sys":27500},{"id":20,"type":12,"linkType":21},{"sys":27502},{"type":12,"linkType":25,"id":275},{"contentfulName":277,"modelCategoryName":278,"slug":279,"contentTypeSlug":27504,"metaTitle":282,"metaDescription":283,"mainTitle":27505,"subtitle":302,"heroImage":27520,"ctaButton":325,"ctaLink":326},[281],{"data":27506,"content":27507,"nodeType":71},{},[27508,27514],{"data":27509,"content":27510,"nodeType":294},{},[27511],{"data":27512,"marks":27513,"value":293,"nodeType":79},{},[],{"data":27515,"content":27516,"nodeType":84},{},[27517],{"data":27518,"marks":27519,"value":301,"nodeType":79},{},[],{"metadata":27521,"sys":27524,"fields":27529},{"tags":27522,"concepts":27523},[],[],{"space":27525,"id":310,"type":55,"createdAt":311,"updatedAt":311,"environment":27527,"publishedVersion":59,"revision":22,"locale":27},{"sys":27526},{"type":12,"linkType":13,"id":14},{"sys":27528},{"id":20,"type":12,"linkType":21},{"title":315,"description":301,"file":27530},{"url":317,"details":27531,"fileName":323,"contentType":324},{"size":319,"image":27532},{"width":321,"height":322},1780321819367]