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Il sert à ",{"data":94,"marks":95,"value":98,"nodeType":84},{},[96],{"type":97},"bold","enregistrer provisoirement des opérations qui ne peuvent pas être imputées avec certitude à un compte déterminé au moment de leur comptabilisation",{"data":100,"marks":101,"value":102,"nodeType":84},{},[]," ou qui nécessitent des informations complémentaires. Ce compte peut présenter un solde débiteur ou créditeur selon la nature des transactions en attente d’imputation définitive. Il offre une solution comptable temporaire pour :","paragraph",{"data":105,"content":106,"nodeType":138},{},[107,118,128],{"data":108,"content":109,"nodeType":117},{},[110],{"data":111,"content":112,"nodeType":103},{},[113],{"data":114,"marks":115,"value":116,"nodeType":84},{},[],"Des transactions dont la classification finale n’est pas encore déterminée","list-item",{"data":119,"content":120,"nodeType":117},{},[121],{"data":122,"content":123,"nodeType":103},{},[124],{"data":125,"marks":126,"value":127,"nodeType":84},{},[],"Des montants encaissés ou décaissés dont l’origine ou la destination reste à identifier",{"data":129,"content":130,"nodeType":117},{},[131],{"data":132,"content":133,"nodeType":103},{},[134],{"data":135,"marks":136,"value":137,"nodeType":84},{},[],"Des écarts provisoires en attente de régularisation","unordered-list",{"data":140,"content":141,"nodeType":103},{},[142,146,151],{"data":143,"marks":144,"value":145,"nodeType":84},{},[],"Selon l’Autorité des Normes Comptables, ce procédé doit être utilisé ",{"data":147,"marks":148,"value":150,"nodeType":84},{},[149],{"type":97},"à titre exceptionnel",{"data":152,"marks":153,"value":154,"nodeType":84},{},[],", et toute opération portée au compte 471 doit être imputée au compte définitif dans les moindres délais.",{"data":156,"content":157,"nodeType":103},{},[158],{"data":159,"marks":160,"value":161,"nodeType":84},{},[],"",{"data":163,"content":164,"nodeType":85},{},[165],{"data":166,"marks":167,"value":168,"nodeType":84},{},[],"Quand utiliser le compte 471 ?",{"data":170,"content":171,"nodeType":103},{},[172,176,181],{"data":173,"marks":174,"value":175,"nodeType":84},{},[],"Le ",{"data":177,"marks":178,"value":180,"nodeType":84},{},[179],{"type":97},"compte 471",{"data":182,"marks":183,"value":184,"nodeType":84},{},[]," est un compte transitoire qui permet d’enregistrer temporairement des opérations dont la nature, le montant exact, l’affectation ou le tiers concerné ne sont pas encore déterminés au moment de l’écriture comptable. Il évite de bloquer la comptabilisation d’une opération en attendant d’obtenir les informations nécessaires pour la régulariser.",{"data":186,"content":187,"nodeType":103},{},[188],{"data":189,"marks":190,"value":161,"nodeType":84},{},[],{"data":192,"content":193,"nodeType":85},{},[194],{"data":195,"marks":196,"value":197,"nodeType":84},{},[],"Exemples d’utilisation du compte 471",{"data":199,"content":200,"nodeType":138},{},[201,216,231,246],{"data":202,"content":203,"nodeType":117},{},[204],{"data":205,"content":206,"nodeType":103},{},[207,212],{"data":208,"marks":209,"value":211,"nodeType":84},{},[210],{"type":97},"Mouvement bancaire inexpliqué",{"data":213,"marks":214,"value":215,"nodeType":84},{},[]," : apparition d’un débit ou d’un crédit sur le relevé bancaire sans identification immédiate de la nature ou de l’origine.",{"data":217,"content":218,"nodeType":117},{},[219],{"data":220,"content":221,"nodeType":103},{},[222,227],{"data":223,"marks":224,"value":226,"nodeType":84},{},[225],{"type":97},"Facture ou justificatif manquant",{"data":228,"marks":229,"value":230,"nodeType":84},{},[]," : au moment de la clôture, lorsqu’une écriture doit être passée mais que la pièce justificative n’est pas encore disponible.",{"data":232,"content":233,"nodeType":117},{},[234],{"data":235,"content":236,"nodeType":103},{},[237,242],{"data":238,"marks":239,"value":241,"nodeType":84},{},[240],{"type":97},"Erreur de lettrage ou de rapprochement",{"data":243,"marks":244,"value":245,"nodeType":84},{},[]," : différence temporaire lors du rapprochement bancaire ou du lettrage des comptes tiers.",{"data":247,"content":248,"nodeType":117},{},[249],{"data":250,"content":251,"nodeType":103},{},[252,257],{"data":253,"marks":254,"value":256,"nodeType":84},{},[255],{"type":97},"Opération en cours de clarification",{"data":258,"marks":259,"value":260,"nodeType":84},{},[]," : enregistrement d’un montant dont la nature exacte (charge, immobilisation, avance…) n’a pas encore été déterminée.",{"data":262,"content":263,"nodeType":103},{},[264],{"data":265,"marks":266,"value":161,"nodeType":84},{},[],{"data":268,"content":269,"nodeType":85},{},[270],{"data":271,"marks":272,"value":273,"nodeType":84},{},[],"Quels sont les impacts fiscaux du compte 471 ?",{"data":275,"content":276,"nodeType":103},{},[277],{"data":278,"marks":279,"value":280,"nodeType":84},{},[],"La présence de soldes significatifs ou anciens en 471 à la clôture peut alerter lors des contrôles fiscaux. Les autorités fiscales peuvent y voir un manque de rigueur ou une tentative de dissimulation. Pour limiter tout risque fiscal, il est recommandé de :",{"data":282,"content":283,"nodeType":138},{},[284,299,314,329],{"data":285,"content":286,"nodeType":117},{},[287],{"data":288,"content":289,"nodeType":103},{},[290,295],{"data":291,"marks":292,"value":294,"nodeType":84},{},[293],{"type":97},"Apurer régulièrement ",{"data":296,"marks":297,"value":298,"nodeType":84},{},[],"le compte 471 en affectant les montants aux comptes définitifs appropriés",{"data":300,"content":301,"nodeType":117},{},[302],{"data":303,"content":304,"nodeType":103},{},[305,310],{"data":306,"marks":307,"value":309,"nodeType":84},{},[308],{"type":97},"Justifier précisément ",{"data":311,"marks":312,"value":313,"nodeType":84},{},[],"tout solde résiduel présent à la clôture",{"data":315,"content":316,"nodeType":117},{},[317],{"data":318,"content":319,"nodeType":103},{},[320,325],{"data":321,"marks":322,"value":324,"nodeType":84},{},[323],{"type":97},"Documenter ",{"data":326,"marks":327,"value":328,"nodeType":84},{},[],"les recherches effectuées pour identifier l’origine ou la destination des montants en attente",{"data":330,"content":331,"nodeType":117},{},[332],{"data":333,"content":334,"nodeType":103},{},[335,340],{"data":336,"marks":337,"value":339,"nodeType":84},{},[338],{"type":97},"Mettre en place des procédures ",{"data":341,"marks":342,"value":343,"nodeType":84},{},[],"pour limiter le recours à ce compte et accélérer le traitement des opérations en suspens",{"data":345,"content":346,"nodeType":103},{},[347],{"data":348,"marks":349,"value":350,"nodeType":84},{},[],"En pratique, il faut s’efforcer d’avoir soldé ce compte avant l’établissement des états financiers annuels.",{"data":352,"content":353,"nodeType":103},{},[354],{"data":355,"marks":356,"value":161,"nodeType":84},{},[],{"data":358,"content":359,"nodeType":364},{},[360],{"data":361,"marks":362,"value":363,"nodeType":84},{},[],"Points clés à retenir sur le compte 471","heading-3",{"data":366,"content":367,"nodeType":138},{},[368,378,388],{"data":369,"content":370,"nodeType":117},{},[371],{"data":372,"content":373,"nodeType":103},{},[374],{"data":375,"marks":376,"value":377,"nodeType":84},{},[],"Le compte 471 doit être soldé rapidement : il n’a pas vocation à rester en solde à la clôture, sauf cas exceptionnel et justifié.",{"data":379,"content":380,"nodeType":117},{},[381],{"data":382,"content":383,"nodeType":103},{},[384],{"data":385,"marks":386,"value":387,"nodeType":84},{},[],"Il sert uniquement à éviter de bloquer la comptabilisation d’une opération en cas d’incertitude temporaire, et non à dissimuler des écritures.",{"data":389,"content":390,"nodeType":117},{},[391],{"data":392,"content":393,"nodeType":103},{},[394],{"data":395,"marks":396,"value":397,"nodeType":84},{},[],"Chaque écriture enregistrée en 471 doit être régularisée dès que les informations manquantes sont obtenues.",{"data":399,"content":400,"nodeType":103},{},[401],{"data":402,"marks":403,"value":161,"nodeType":84},{},[404],{"type":97},{"data":406,"content":407,"nodeType":364},{},[408],{"data":409,"marks":410,"value":411,"nodeType":84},{},[],"Comptes liés",{"data":413,"content":414,"nodeType":138},{},[415,436],{"data":416,"content":417,"nodeType":117},{},[418],{"data":419,"content":420,"nodeType":103},{},[421,424,433],{"data":422,"marks":423,"value":161,"nodeType":84},{},[],{"data":425,"content":427,"nodeType":432},{"uri":426},"/fr/fiches-pratiques/plan-comptable/compte-47-comptes-transitoires-ou-d-attente",[428],{"data":429,"marks":430,"value":431,"nodeType":84},{},[],"Compte 47 - 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