[{"data":1,"prerenderedAt":27605},["ShallowReactive",2],{"tip-plan-comptable-compte-478-autres-comptes-transitoires":3,"plan-comptable-compte-478-autres-comptes-transitoires-similars":399},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-478-autres-comptes-transitoires",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","1gcsVwLBAVe6cp7Ji0Tl9I","Entry","2025-05-27T13:59:49.232Z","2025-06-03T09:52:49.739Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":330,"faq_structured_data":331,"category":332},"478 - Autres comptes transitoires",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,123,138,145,152,159,203,210,217,224,290,297],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 478 - Autres comptes transitoires",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 478 fait partie des comptes transitoires ou d'attente (classe 47) et permet d'enregistrer temporairement des opérations qui ne peuvent pas être imputées immédiatement à un compte définitif.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 478 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 478 \"Autres comptes transitoires\" sert à enregistrer des opérations comptables qui ne peuvent pas être imputées définitivement lors de leur enregistrement initial ou qui nécessitent des informations complémentaires avant leur imputation définitive.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la famille des comptes transitoires (47) qui sont utilisés de manière exceptionnelle et provisoire. Les opérations enregistrées dans ces comptes doivent être reclassées dans les comptes définitifs dans les meilleurs délais.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le Plan Comptable Général 2025 prévoit notamment une subdivision spécifique pour ce compte :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 4781 - Mali de fusion sur actif circulant : utilisé pour enregistrer le mali technique de fusion relatif aux éléments d'actif circulant lors d'opérations de fusion ou d'opérations assimilées.",[],{},{"nodeType":87,"data":139,"content":140},{},[141],{"nodeType":82,"value":142,"marks":143,"data":144},"Contrairement aux comptes 471 à 473 qui sont des comptes d'attente génériques, le compte 478 est destiné à des opérations transitoires plus spécifiques qui ne trouvent pas leur place dans les autres comptes de la classe 47.",[],{},{"nodeType":95,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Quand utiliser le compte 478 ?",[],{},{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Le compte 478 est utilisé dans les situations suivantes :",[],{},{"nodeType":160,"data":161,"content":162},"ordered-list",{},[163,173,183,193],{"nodeType":128,"data":164,"content":165},{},[166],{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Pour des opérations transitoires spécifiques qui ne peuvent pas être classées dans les comptes d'attente standards (471 à 473) et qui nécessitent un traitement particulier avant leur imputation définitive.",[],{},{"nodeType":128,"data":174,"content":175},{},[176],{"nodeType":87,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"Dans le cadre d'opérations de fusion, notamment pour le sous-compte 4781 qui permet d'isoler le mali technique de fusion affecté aux éléments d'actif circulant. Ce mali représente l'écart négatif entre l'actif net reçu par l'entité absorbante et la valeur comptable de sa participation dans l'entité absorbée.",[],{},{"nodeType":128,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Lors de situations temporaires complexes nécessitant un compte de transition avant régularisation définitive.",[],{},{"nodeType":128,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"En fin d'exercice, pour des opérations qui n'ont pas pu être imputées de façon certaine à un compte définitif mais qui doivent figurer au bilan.",[],{},{"nodeType":87,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Il est important de noter que l'utilisation des comptes transitoires, dont le 478, doit rester exceptionnelle. Toute opération enregistrée dans ce compte doit être imputée à son compte définitif dans les meilleurs délais, conformément aux principes comptables du PCG 2025.",[],{},{"nodeType":95,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"Quels sont les impacts fiscaux du compte 478 ?",[],{},{"nodeType":87,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"Les implications fiscales du compte 478 dépendent de la nature des opérations qui y sont enregistrées temporairement. Voici les principaux aspects à considérer :",[],{},{"nodeType":160,"data":225,"content":226},{},[227,237,270,280],{"nodeType":128,"data":228,"content":229},{},[230],{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"Neutralité fiscale temporaire : Les comptes transitoires n'ont généralement pas d'impact fiscal direct tant que les opérations n'ont pas été reclassées dans leurs comptes définitifs. Toutefois, l'administration fiscale peut remettre en cause l'utilisation prolongée de ces comptes si elle considère qu'elle vise à différer indûment la constatation d'un produit imposable.",[],{},{"nodeType":128,"data":238,"content":239},{},[240,247],{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"Mali de fusion (compte 4781) : Le traitement fiscal du mali de fusion dépend du régime fiscal applicable à l'opération de fusion :",[],{},{"nodeType":124,"data":248,"content":249},{},[250,260],{"nodeType":128,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Dans le cadre d'une fusion placée sous le régime de faveur (article 210 A du CGI), le mali technique n'a pas d'incidence fiscale immédiate",[],{},{"nodeType":128,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Pour les fusions imposables, le traitement fiscal du mali suit généralement le traitement comptable",[],{},{"nodeType":128,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Obligations déclaratives : Les montants significatifs enregistrés au compte 478 en fin d'exercice doivent faire l'objet d'une mention dans l'annexe des états financiers, ce qui peut attirer l'attention de l'administration fiscale lors d'un contrôle.",[],{},{"nodeType":128,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Risques fiscaux : L'utilisation prolongée ou inappropriée des comptes transitoires peut constituer un risque fiscal. L'administration peut considérer que cette pratique n'est pas conforme aux principes de sincérité et de régularité des comptes, ce qui pourrait entraîner des redressements.",[],{},{"nodeType":95,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"3 point clés à retenir sur le compte 478",[],{},{"nodeType":160,"data":298,"content":299},{},[300,310,320],{"nodeType":128,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Caractère temporaire : Le compte 478 est exclusivement destiné à des enregistrements provisoires qui doivent être régularisés rapidement vers des comptes définitifs, son utilisation doit rester exceptionnelle et limitée dans le temps.",[],{},{"nodeType":128,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Spécificité du sous-compte 4781 : Le mali de fusion sur actif circulant enregistré au compte 4781 représente une partie du mali technique de fusion et doit faire l'objet d'un suivi rigoureux, notamment dans le cadre des opérations de restructuration d'entreprises.",[],{},{"nodeType":128,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Nécessité de traçabilité : Toute utilisation du compte 478 doit être documentée précisément pour permettre son imputation définitive et justifier sa présence temporaire dans les comptes, assurant ainsi la transparence financière exigée par le PCG 2025.",[],{},"compte-478-autres-comptes-transitoires",false,[333],{"metadata":334,"sys":337,"fields":349},{"tags":335,"concepts":336},[],[],{"space":338,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":343,"publishedVersion":345,"revision":62,"contentType":346,"locale":29},{"sys":339},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":344},{"id":21,"type":12,"linkType":22},24,{"sys":347},{"type":12,"linkType":27,"id":348},"category",{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":353,"metaTitle":355,"metaDescription":356,"mainTitle":357,"subtitle":374,"heroImage":375,"ctaButton":397,"ctaLink":398},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[354],"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":358,"content":359,"nodeType":74},{},[360,367],{"data":361,"content":362,"nodeType":78},{},[363],{"data":364,"marks":365,"value":366,"nodeType":82},{},[],"Plan comptable général",{"data":368,"content":369,"nodeType":87},{},[370],{"data":371,"marks":372,"value":373,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":376,"sys":379,"fields":386},{"tags":377,"concepts":378},[],[],{"space":380,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":384,"publishedVersion":62,"revision":44,"locale":29},{"sys":381},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":385},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":388},"Facturation",{"url":389,"details":390,"fileName":395,"contentType":396},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":391,"image":392},246703,{"width":393,"height":394},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[400,449,498,547,596,645,694,743,792,841,890,939,988,1037,1086,1135,1184,1233,1282,1331,1380,1429,1478,1527,1576,1625,1674,1723,1772,1821,1870,1919,1968,2017,2066,2115,2164,2213,2263,2312,2361,2410,2459,2508,2557,2606,2655,2704,2753,2802,2851,2900,2949,2998,3048,3097,3146,3195,3244,3293,3342,3391,3440,3489,3538,3587,3636,3685,3734,3783,3832,3881,3930,3979,4028,4077,4126,4175,4224,4273,4322,4371,4420,4469,4518,4567,4616,4665,4714,4763,4812,4861,4910,4959,5008,5057,5106,5155,5204,5253,5302,5351,5400,5449,5498,5547,5596,5645,5694,5743,5792,5841,5890,5939,5989,6038,6087,6136,6185,6234,6283,6331,6380,6429,6478,6527,6576,6625,6674,6723,6772,6821,6870,6919,6968,7017,7066,7115,7164,7214,7264,7313,7362,7411,7460,7509,7558,7607,7656,7705,7754,7803,7852,7901,7950,7999,8048,8097,8146,8195,8244,8293,8342,8391,8440,8489,8538,8587,8636,8685,8734,8783,8832,8881,8930,8979,9028,9077,9126,9175,9224,9273,9322,9371,9420,9469,9518,9567,9616,9665,9715,9764,9813,9862,9911,9960,10009,10058,10107,10156,10206,10255,10304,10353,10402,10451,10500,10549,10598,10647,10696,10745,10794,10843,10892,10941,10990,11039,11088,11137,11186,11235,11284,11333,11382,11431,11480,11529,11578,11628,11677,11727,11776,11825,11874,11923,11972,12021,12070,12119,12168,12217,12266,12315,12364,12413,12462,12512,12561,12610,12659,12708,12757,12806,12855,12904,12953,13002,13051,13100,13149,13198,13247,13296,13345,13394,13443,13492,13541,13590,13639,13688,13737,13786,13835,13884,13933,13982,14031,14080,14130,14179,14228,14277,14326,14375,14424,14473,14522,14571,14620,14669,14718,14767,14816,14865,14914,14963,15012,15061,15111,15160,15209,15259,15308,15357,15406,15455,15504,15553,15601,15650,15699,15748,15797,15846,15895,15944,15993,16042,16091,16140,16189,16238,16287,16336,16385,16434,16483,16532,16581,16630,16679,16728,16777,16826,16875,16924,16973,17022,17071,17120,17168,17217,17266,17315,17364,17413,17462,17511,17560,17609,17658,17707,17756,17805,17854,17903,17952,18001,18050,18099,18148,18197,18246,18295,18344,18393,18442,18491,18540,18589,18638,18687,18736,18785,18834,18883,18932,18981,19030,19080,19129,19178,19227,19276,19325,19374,19423,19472,19521,19569,19618,19667,19716,19765,19814,19863,19912,19961,20010,20059,20108,20157,20206,20255,20304,20353,20402,20451,20500,20549,20598,20647,20696,20745,20795,20844,20893,20942,20991,21040,21089,21138,21187,21236,21285,21334,21383,21432,21481,21530,21579,21628,21677,21726,21775,21824,21873,21922,21971,22020,22069,22118,22167,22216,22265,22314,22363,22412,22461,22511,22560,22609,22658,22708,22757,22806,22855,22904,22953,23002,23051,23100,23149,23199,23248,23297,23346,23395,23444,23493,23542,23591,23640,23690,23739,23788,23837,23886,23935,23984,24033,24082,24131,24180,24229,24278,24327,24376,24425,24474,24523,24572,24621,24670,24719,24768,24817,24866,24915,24964,25013,25062,25111,25160,25209,25258,25307,25356,25405,25454,25503,25552,25601,25650,25699,25748,25797,25846,25895,25944,25993,26042,26091,26140,26189,26238,26287,26336,26385,26434,26482,26531,26580,26629,26678,26727,26772,26821,26870,26919,26968,27017,27066,27115,27164,27213,27262,27311,27359,27408,27457,27507,27556],{"sys":401,"fields":404},{"id":402,"createdAt":403},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":405,"slug":406,"articleIntro":405,"category":407},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[408],{"metadata":409,"sys":412,"fields":419},{"tags":410,"concepts":411},[],[],{"space":413,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":415,"publishedVersion":345,"revision":62,"contentType":417,"locale":29},{"sys":414},{"type":12,"linkType":13,"id":14},{"sys":416},{"id":21,"type":12,"linkType":22},{"sys":418},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":420,"metaTitle":355,"metaDescription":356,"mainTitle":421,"subtitle":374,"heroImage":436,"ctaButton":397,"ctaLink":398},[354],{"data":422,"content":423,"nodeType":74},{},[424,430],{"data":425,"content":426,"nodeType":78},{},[427],{"data":428,"marks":429,"value":366,"nodeType":82},{},[],{"data":431,"content":432,"nodeType":87},{},[433],{"data":434,"marks":435,"value":373,"nodeType":82},{},[],{"metadata":437,"sys":440,"fields":445},{"tags":438,"concepts":439},[],[],{"space":441,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":443,"publishedVersion":62,"revision":44,"locale":29},{"sys":442},{"type":12,"linkType":13,"id":14},{"sys":444},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":446},{"url":389,"details":447,"fileName":395,"contentType":396},{"size":391,"image":448},{"width":393,"height":394},{"sys":450,"fields":453},{"id":451,"createdAt":452},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":454,"slug":455,"articleIntro":454,"category":456},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[457],{"metadata":458,"sys":461,"fields":468},{"tags":459,"concepts":460},[],[],{"space":462,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":464,"publishedVersion":345,"revision":62,"contentType":466,"locale":29},{"sys":463},{"type":12,"linkType":13,"id":14},{"sys":465},{"id":21,"type":12,"linkType":22},{"sys":467},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":469,"metaTitle":355,"metaDescription":356,"mainTitle":470,"subtitle":374,"heroImage":485,"ctaButton":397,"ctaLink":398},[354],{"data":471,"content":472,"nodeType":74},{},[473,479],{"data":474,"content":475,"nodeType":78},{},[476],{"data":477,"marks":478,"value":366,"nodeType":82},{},[],{"data":480,"content":481,"nodeType":87},{},[482],{"data":483,"marks":484,"value":373,"nodeType":82},{},[],{"metadata":486,"sys":489,"fields":494},{"tags":487,"concepts":488},[],[],{"space":490,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":492,"publishedVersion":62,"revision":44,"locale":29},{"sys":491},{"type":12,"linkType":13,"id":14},{"sys":493},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":495},{"url":389,"details":496,"fileName":395,"contentType":396},{"size":391,"image":497},{"width":393,"height":394},{"sys":499,"fields":502},{"id":500,"createdAt":501},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":503,"slug":504,"articleIntro":-1,"category":505},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[506],{"metadata":507,"sys":510,"fields":517},{"tags":508,"concepts":509},[],[],{"space":511,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":513,"publishedVersion":345,"revision":62,"contentType":515,"locale":29},{"sys":512},{"type":12,"linkType":13,"id":14},{"sys":514},{"id":21,"type":12,"linkType":22},{"sys":516},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":518,"metaTitle":355,"metaDescription":356,"mainTitle":519,"subtitle":374,"heroImage":534,"ctaButton":397,"ctaLink":398},[354],{"data":520,"content":521,"nodeType":74},{},[522,528],{"data":523,"content":524,"nodeType":78},{},[525],{"data":526,"marks":527,"value":366,"nodeType":82},{},[],{"data":529,"content":530,"nodeType":87},{},[531],{"data":532,"marks":533,"value":373,"nodeType":82},{},[],{"metadata":535,"sys":538,"fields":543},{"tags":536,"concepts":537},[],[],{"space":539,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":541,"publishedVersion":62,"revision":44,"locale":29},{"sys":540},{"type":12,"linkType":13,"id":14},{"sys":542},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":544},{"url":389,"details":545,"fileName":395,"contentType":396},{"size":391,"image":546},{"width":393,"height":394},{"sys":548,"fields":551},{"id":549,"createdAt":550},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":552,"slug":553,"articleIntro":552,"category":554},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[555],{"metadata":556,"sys":559,"fields":566},{"tags":557,"concepts":558},[],[],{"space":560,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":562,"publishedVersion":345,"revision":62,"contentType":564,"locale":29},{"sys":561},{"type":12,"linkType":13,"id":14},{"sys":563},{"id":21,"type":12,"linkType":22},{"sys":565},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":567,"metaTitle":355,"metaDescription":356,"mainTitle":568,"subtitle":374,"heroImage":583,"ctaButton":397,"ctaLink":398},[354],{"data":569,"content":570,"nodeType":74},{},[571,577],{"data":572,"content":573,"nodeType":78},{},[574],{"data":575,"marks":576,"value":366,"nodeType":82},{},[],{"data":578,"content":579,"nodeType":87},{},[580],{"data":581,"marks":582,"value":373,"nodeType":82},{},[],{"metadata":584,"sys":587,"fields":592},{"tags":585,"concepts":586},[],[],{"space":588,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":590,"publishedVersion":62,"revision":44,"locale":29},{"sys":589},{"type":12,"linkType":13,"id":14},{"sys":591},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":593},{"url":389,"details":594,"fileName":395,"contentType":396},{"size":391,"image":595},{"width":393,"height":394},{"sys":597,"fields":600},{"id":598,"createdAt":599},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":601,"slug":602,"articleIntro":601,"category":603},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[604],{"metadata":605,"sys":608,"fields":615},{"tags":606,"concepts":607},[],[],{"space":609,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":611,"publishedVersion":345,"revision":62,"contentType":613,"locale":29},{"sys":610},{"type":12,"linkType":13,"id":14},{"sys":612},{"id":21,"type":12,"linkType":22},{"sys":614},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":616,"metaTitle":355,"metaDescription":356,"mainTitle":617,"subtitle":374,"heroImage":632,"ctaButton":397,"ctaLink":398},[354],{"data":618,"content":619,"nodeType":74},{},[620,626],{"data":621,"content":622,"nodeType":78},{},[623],{"data":624,"marks":625,"value":366,"nodeType":82},{},[],{"data":627,"content":628,"nodeType":87},{},[629],{"data":630,"marks":631,"value":373,"nodeType":82},{},[],{"metadata":633,"sys":636,"fields":641},{"tags":634,"concepts":635},[],[],{"space":637,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":639,"publishedVersion":62,"revision":44,"locale":29},{"sys":638},{"type":12,"linkType":13,"id":14},{"sys":640},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":642},{"url":389,"details":643,"fileName":395,"contentType":396},{"size":391,"image":644},{"width":393,"height":394},{"sys":646,"fields":649},{"id":647,"createdAt":648},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":650,"slug":651,"articleIntro":650,"category":652},"Classe 15 - Provisions","classe-15-provisions",[653],{"metadata":654,"sys":657,"fields":664},{"tags":655,"concepts":656},[],[],{"space":658,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":660,"publishedVersion":345,"revision":62,"contentType":662,"locale":29},{"sys":659},{"type":12,"linkType":13,"id":14},{"sys":661},{"id":21,"type":12,"linkType":22},{"sys":663},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":665,"metaTitle":355,"metaDescription":356,"mainTitle":666,"subtitle":374,"heroImage":681,"ctaButton":397,"ctaLink":398},[354],{"data":667,"content":668,"nodeType":74},{},[669,675],{"data":670,"content":671,"nodeType":78},{},[672],{"data":673,"marks":674,"value":366,"nodeType":82},{},[],{"data":676,"content":677,"nodeType":87},{},[678],{"data":679,"marks":680,"value":373,"nodeType":82},{},[],{"metadata":682,"sys":685,"fields":690},{"tags":683,"concepts":684},[],[],{"space":686,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":688,"publishedVersion":62,"revision":44,"locale":29},{"sys":687},{"type":12,"linkType":13,"id":14},{"sys":689},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":691},{"url":389,"details":692,"fileName":395,"contentType":396},{"size":391,"image":693},{"width":393,"height":394},{"sys":695,"fields":698},{"id":696,"createdAt":697},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":699,"slug":700,"articleIntro":699,"category":701},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[702],{"metadata":703,"sys":706,"fields":713},{"tags":704,"concepts":705},[],[],{"space":707,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":709,"publishedVersion":345,"revision":62,"contentType":711,"locale":29},{"sys":708},{"type":12,"linkType":13,"id":14},{"sys":710},{"id":21,"type":12,"linkType":22},{"sys":712},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":714,"metaTitle":355,"metaDescription":356,"mainTitle":715,"subtitle":374,"heroImage":730,"ctaButton":397,"ctaLink":398},[354],{"data":716,"content":717,"nodeType":74},{},[718,724],{"data":719,"content":720,"nodeType":78},{},[721],{"data":722,"marks":723,"value":366,"nodeType":82},{},[],{"data":725,"content":726,"nodeType":87},{},[727],{"data":728,"marks":729,"value":373,"nodeType":82},{},[],{"metadata":731,"sys":734,"fields":739},{"tags":732,"concepts":733},[],[],{"space":735,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":737,"publishedVersion":62,"revision":44,"locale":29},{"sys":736},{"type":12,"linkType":13,"id":14},{"sys":738},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":740},{"url":389,"details":741,"fileName":395,"contentType":396},{"size":391,"image":742},{"width":393,"height":394},{"sys":744,"fields":747},{"id":745,"createdAt":746},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":748,"slug":749,"articleIntro":748,"category":750},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[751],{"metadata":752,"sys":755,"fields":762},{"tags":753,"concepts":754},[],[],{"space":756,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":758,"publishedVersion":345,"revision":62,"contentType":760,"locale":29},{"sys":757},{"type":12,"linkType":13,"id":14},{"sys":759},{"id":21,"type":12,"linkType":22},{"sys":761},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":763,"metaTitle":355,"metaDescription":356,"mainTitle":764,"subtitle":374,"heroImage":779,"ctaButton":397,"ctaLink":398},[354],{"data":765,"content":766,"nodeType":74},{},[767,773],{"data":768,"content":769,"nodeType":78},{},[770],{"data":771,"marks":772,"value":366,"nodeType":82},{},[],{"data":774,"content":775,"nodeType":87},{},[776],{"data":777,"marks":778,"value":373,"nodeType":82},{},[],{"metadata":780,"sys":783,"fields":788},{"tags":781,"concepts":782},[],[],{"space":784,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":786,"publishedVersion":62,"revision":44,"locale":29},{"sys":785},{"type":12,"linkType":13,"id":14},{"sys":787},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":789},{"url":389,"details":790,"fileName":395,"contentType":396},{"size":391,"image":791},{"width":393,"height":394},{"sys":793,"fields":796},{"id":794,"createdAt":795},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":797,"slug":798,"articleIntro":797,"category":799},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[800],{"metadata":801,"sys":804,"fields":811},{"tags":802,"concepts":803},[],[],{"space":805,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":807,"publishedVersion":345,"revision":62,"contentType":809,"locale":29},{"sys":806},{"type":12,"linkType":13,"id":14},{"sys":808},{"id":21,"type":12,"linkType":22},{"sys":810},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":812,"metaTitle":355,"metaDescription":356,"mainTitle":813,"subtitle":374,"heroImage":828,"ctaButton":397,"ctaLink":398},[354],{"data":814,"content":815,"nodeType":74},{},[816,822],{"data":817,"content":818,"nodeType":78},{},[819],{"data":820,"marks":821,"value":366,"nodeType":82},{},[],{"data":823,"content":824,"nodeType":87},{},[825],{"data":826,"marks":827,"value":373,"nodeType":82},{},[],{"metadata":829,"sys":832,"fields":837},{"tags":830,"concepts":831},[],[],{"space":833,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":835,"publishedVersion":62,"revision":44,"locale":29},{"sys":834},{"type":12,"linkType":13,"id":14},{"sys":836},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":838},{"url":389,"details":839,"fileName":395,"contentType":396},{"size":391,"image":840},{"width":393,"height":394},{"sys":842,"fields":845},{"id":843,"createdAt":844},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":846,"slug":847,"articleIntro":846,"category":848},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[849],{"metadata":850,"sys":853,"fields":860},{"tags":851,"concepts":852},[],[],{"space":854,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":856,"publishedVersion":345,"revision":62,"contentType":858,"locale":29},{"sys":855},{"type":12,"linkType":13,"id":14},{"sys":857},{"id":21,"type":12,"linkType":22},{"sys":859},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":861,"metaTitle":355,"metaDescription":356,"mainTitle":862,"subtitle":374,"heroImage":877,"ctaButton":397,"ctaLink":398},[354],{"data":863,"content":864,"nodeType":74},{},[865,871],{"data":866,"content":867,"nodeType":78},{},[868],{"data":869,"marks":870,"value":366,"nodeType":82},{},[],{"data":872,"content":873,"nodeType":87},{},[874],{"data":875,"marks":876,"value":373,"nodeType":82},{},[],{"metadata":878,"sys":881,"fields":886},{"tags":879,"concepts":880},[],[],{"space":882,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":884,"publishedVersion":62,"revision":44,"locale":29},{"sys":883},{"type":12,"linkType":13,"id":14},{"sys":885},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":887},{"url":389,"details":888,"fileName":395,"contentType":396},{"size":391,"image":889},{"width":393,"height":394},{"sys":891,"fields":894},{"id":892,"createdAt":893},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":895,"slug":896,"articleIntro":895,"category":897},"Compte 58 - Virements internes","compte-58-virements-internes",[898],{"metadata":899,"sys":902,"fields":909},{"tags":900,"concepts":901},[],[],{"space":903,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":905,"publishedVersion":345,"revision":62,"contentType":907,"locale":29},{"sys":904},{"type":12,"linkType":13,"id":14},{"sys":906},{"id":21,"type":12,"linkType":22},{"sys":908},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":910,"metaTitle":355,"metaDescription":356,"mainTitle":911,"subtitle":374,"heroImage":926,"ctaButton":397,"ctaLink":398},[354],{"data":912,"content":913,"nodeType":74},{},[914,920],{"data":915,"content":916,"nodeType":78},{},[917],{"data":918,"marks":919,"value":366,"nodeType":82},{},[],{"data":921,"content":922,"nodeType":87},{},[923],{"data":924,"marks":925,"value":373,"nodeType":82},{},[],{"metadata":927,"sys":930,"fields":935},{"tags":928,"concepts":929},[],[],{"space":931,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":933,"publishedVersion":62,"revision":44,"locale":29},{"sys":932},{"type":12,"linkType":13,"id":14},{"sys":934},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":936},{"url":389,"details":937,"fileName":395,"contentType":396},{"size":391,"image":938},{"width":393,"height":394},{"sys":940,"fields":943},{"id":941,"createdAt":942},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":944,"slug":945,"articleIntro":944,"category":946},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[947],{"metadata":948,"sys":951,"fields":958},{"tags":949,"concepts":950},[],[],{"space":952,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":954,"publishedVersion":345,"revision":62,"contentType":956,"locale":29},{"sys":953},{"type":12,"linkType":13,"id":14},{"sys":955},{"id":21,"type":12,"linkType":22},{"sys":957},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":959,"metaTitle":355,"metaDescription":356,"mainTitle":960,"subtitle":374,"heroImage":975,"ctaButton":397,"ctaLink":398},[354],{"data":961,"content":962,"nodeType":74},{},[963,969],{"data":964,"content":965,"nodeType":78},{},[966],{"data":967,"marks":968,"value":366,"nodeType":82},{},[],{"data":970,"content":971,"nodeType":87},{},[972],{"data":973,"marks":974,"value":373,"nodeType":82},{},[],{"metadata":976,"sys":979,"fields":984},{"tags":977,"concepts":978},[],[],{"space":980,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":982,"publishedVersion":62,"revision":44,"locale":29},{"sys":981},{"type":12,"linkType":13,"id":14},{"sys":983},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":985},{"url":389,"details":986,"fileName":395,"contentType":396},{"size":391,"image":987},{"width":393,"height":394},{"sys":989,"fields":992},{"id":990,"createdAt":991},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":993,"slug":994,"articleIntro":993,"category":995},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[996],{"metadata":997,"sys":1000,"fields":1007},{"tags":998,"concepts":999},[],[],{"space":1001,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1003,"publishedVersion":345,"revision":62,"contentType":1005,"locale":29},{"sys":1002},{"type":12,"linkType":13,"id":14},{"sys":1004},{"id":21,"type":12,"linkType":22},{"sys":1006},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1008,"metaTitle":355,"metaDescription":356,"mainTitle":1009,"subtitle":374,"heroImage":1024,"ctaButton":397,"ctaLink":398},[354],{"data":1010,"content":1011,"nodeType":74},{},[1012,1018],{"data":1013,"content":1014,"nodeType":78},{},[1015],{"data":1016,"marks":1017,"value":366,"nodeType":82},{},[],{"data":1019,"content":1020,"nodeType":87},{},[1021],{"data":1022,"marks":1023,"value":373,"nodeType":82},{},[],{"metadata":1025,"sys":1028,"fields":1033},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1031,"publishedVersion":62,"revision":44,"locale":29},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1034},{"url":389,"details":1035,"fileName":395,"contentType":396},{"size":391,"image":1036},{"width":393,"height":394},{"sys":1038,"fields":1041},{"id":1039,"createdAt":1040},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1042,"slug":1043,"articleIntro":1042,"category":1044},"206 - Droit au bail","compte-206-droit-au-bail",[1045],{"metadata":1046,"sys":1049,"fields":1056},{"tags":1047,"concepts":1048},[],[],{"space":1050,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1052,"publishedVersion":345,"revision":62,"contentType":1054,"locale":29},{"sys":1051},{"type":12,"linkType":13,"id":14},{"sys":1053},{"id":21,"type":12,"linkType":22},{"sys":1055},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1057,"metaTitle":355,"metaDescription":356,"mainTitle":1058,"subtitle":374,"heroImage":1073,"ctaButton":397,"ctaLink":398},[354],{"data":1059,"content":1060,"nodeType":74},{},[1061,1067],{"data":1062,"content":1063,"nodeType":78},{},[1064],{"data":1065,"marks":1066,"value":366,"nodeType":82},{},[],{"data":1068,"content":1069,"nodeType":87},{},[1070],{"data":1071,"marks":1072,"value":373,"nodeType":82},{},[],{"metadata":1074,"sys":1077,"fields":1082},{"tags":1075,"concepts":1076},[],[],{"space":1078,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1080,"publishedVersion":62,"revision":44,"locale":29},{"sys":1079},{"type":12,"linkType":13,"id":14},{"sys":1081},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1083},{"url":389,"details":1084,"fileName":395,"contentType":396},{"size":391,"image":1085},{"width":393,"height":394},{"sys":1087,"fields":1090},{"id":1088,"createdAt":1089},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":1091,"slug":1092,"articleIntro":1091,"category":1093},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[1094],{"metadata":1095,"sys":1098,"fields":1105},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1101,"publishedVersion":345,"revision":62,"contentType":1103,"locale":29},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":21,"type":12,"linkType":22},{"sys":1104},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1106,"metaTitle":355,"metaDescription":356,"mainTitle":1107,"subtitle":374,"heroImage":1122,"ctaButton":397,"ctaLink":398},[354],{"data":1108,"content":1109,"nodeType":74},{},[1110,1116],{"data":1111,"content":1112,"nodeType":78},{},[1113],{"data":1114,"marks":1115,"value":366,"nodeType":82},{},[],{"data":1117,"content":1118,"nodeType":87},{},[1119],{"data":1120,"marks":1121,"value":373,"nodeType":82},{},[],{"metadata":1123,"sys":1126,"fields":1131},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1129,"publishedVersion":62,"revision":44,"locale":29},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1132},{"url":389,"details":1133,"fileName":395,"contentType":396},{"size":391,"image":1134},{"width":393,"height":394},{"sys":1136,"fields":1139},{"id":1137,"createdAt":1138},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":1140,"slug":1141,"articleIntro":1140,"category":1142},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[1143],{"metadata":1144,"sys":1147,"fields":1154},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1150,"publishedVersion":345,"revision":62,"contentType":1152,"locale":29},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":21,"type":12,"linkType":22},{"sys":1153},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1155,"metaTitle":355,"metaDescription":356,"mainTitle":1156,"subtitle":374,"heroImage":1171,"ctaButton":397,"ctaLink":398},[354],{"data":1157,"content":1158,"nodeType":74},{},[1159,1165],{"data":1160,"content":1161,"nodeType":78},{},[1162],{"data":1163,"marks":1164,"value":366,"nodeType":82},{},[],{"data":1166,"content":1167,"nodeType":87},{},[1168],{"data":1169,"marks":1170,"value":373,"nodeType":82},{},[],{"metadata":1172,"sys":1175,"fields":1180},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1178,"publishedVersion":62,"revision":44,"locale":29},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1181},{"url":389,"details":1182,"fileName":395,"contentType":396},{"size":391,"image":1183},{"width":393,"height":394},{"sys":1185,"fields":1188},{"id":1186,"createdAt":1187},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":1189,"slug":1190,"articleIntro":1189,"category":1191},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[1192],{"metadata":1193,"sys":1196,"fields":1203},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1199,"publishedVersion":345,"revision":62,"contentType":1201,"locale":29},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":21,"type":12,"linkType":22},{"sys":1202},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1204,"metaTitle":355,"metaDescription":356,"mainTitle":1205,"subtitle":374,"heroImage":1220,"ctaButton":397,"ctaLink":398},[354],{"data":1206,"content":1207,"nodeType":74},{},[1208,1214],{"data":1209,"content":1210,"nodeType":78},{},[1211],{"data":1212,"marks":1213,"value":366,"nodeType":82},{},[],{"data":1215,"content":1216,"nodeType":87},{},[1217],{"data":1218,"marks":1219,"value":373,"nodeType":82},{},[],{"metadata":1221,"sys":1224,"fields":1229},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1227,"publishedVersion":62,"revision":44,"locale":29},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1230},{"url":389,"details":1231,"fileName":395,"contentType":396},{"size":391,"image":1232},{"width":393,"height":394},{"sys":1234,"fields":1237},{"id":1235,"createdAt":1236},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":1238,"slug":1239,"articleIntro":-1,"category":1240},"Compte 628 - Divers","compte-628-divers",[1241],{"metadata":1242,"sys":1245,"fields":1252},{"tags":1243,"concepts":1244},[],[],{"space":1246,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1248,"publishedVersion":345,"revision":62,"contentType":1250,"locale":29},{"sys":1247},{"type":12,"linkType":13,"id":14},{"sys":1249},{"id":21,"type":12,"linkType":22},{"sys":1251},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1253,"metaTitle":355,"metaDescription":356,"mainTitle":1254,"subtitle":374,"heroImage":1269,"ctaButton":397,"ctaLink":398},[354],{"data":1255,"content":1256,"nodeType":74},{},[1257,1263],{"data":1258,"content":1259,"nodeType":78},{},[1260],{"data":1261,"marks":1262,"value":366,"nodeType":82},{},[],{"data":1264,"content":1265,"nodeType":87},{},[1266],{"data":1267,"marks":1268,"value":373,"nodeType":82},{},[],{"metadata":1270,"sys":1273,"fields":1278},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1276,"publishedVersion":62,"revision":44,"locale":29},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1279},{"url":389,"details":1280,"fileName":395,"contentType":396},{"size":391,"image":1281},{"width":393,"height":394},{"sys":1283,"fields":1286},{"id":1284,"createdAt":1285},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":1287,"slug":1288,"articleIntro":1287,"category":1289},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[1290],{"metadata":1291,"sys":1294,"fields":1301},{"tags":1292,"concepts":1293},[],[],{"space":1295,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1297,"publishedVersion":345,"revision":62,"contentType":1299,"locale":29},{"sys":1296},{"type":12,"linkType":13,"id":14},{"sys":1298},{"id":21,"type":12,"linkType":22},{"sys":1300},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1302,"metaTitle":355,"metaDescription":356,"mainTitle":1303,"subtitle":374,"heroImage":1318,"ctaButton":397,"ctaLink":398},[354],{"data":1304,"content":1305,"nodeType":74},{},[1306,1312],{"data":1307,"content":1308,"nodeType":78},{},[1309],{"data":1310,"marks":1311,"value":366,"nodeType":82},{},[],{"data":1313,"content":1314,"nodeType":87},{},[1315],{"data":1316,"marks":1317,"value":373,"nodeType":82},{},[],{"metadata":1319,"sys":1322,"fields":1327},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1325,"publishedVersion":62,"revision":44,"locale":29},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1328},{"url":389,"details":1329,"fileName":395,"contentType":396},{"size":391,"image":1330},{"width":393,"height":394},{"sys":1332,"fields":1335},{"id":1333,"createdAt":1334},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":1336,"slug":1337,"articleIntro":-1,"category":1338},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[1339],{"metadata":1340,"sys":1343,"fields":1350},{"tags":1341,"concepts":1342},[],[],{"space":1344,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1346,"publishedVersion":345,"revision":62,"contentType":1348,"locale":29},{"sys":1345},{"type":12,"linkType":13,"id":14},{"sys":1347},{"id":21,"type":12,"linkType":22},{"sys":1349},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1351,"metaTitle":355,"metaDescription":356,"mainTitle":1352,"subtitle":374,"heroImage":1367,"ctaButton":397,"ctaLink":398},[354],{"data":1353,"content":1354,"nodeType":74},{},[1355,1361],{"data":1356,"content":1357,"nodeType":78},{},[1358],{"data":1359,"marks":1360,"value":366,"nodeType":82},{},[],{"data":1362,"content":1363,"nodeType":87},{},[1364],{"data":1365,"marks":1366,"value":373,"nodeType":82},{},[],{"metadata":1368,"sys":1371,"fields":1376},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1374,"publishedVersion":62,"revision":44,"locale":29},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1377},{"url":389,"details":1378,"fileName":395,"contentType":396},{"size":391,"image":1379},{"width":393,"height":394},{"sys":1381,"fields":1384},{"id":1382,"createdAt":1383},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":1385,"slug":1386,"articleIntro":1385,"category":1387},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[1388],{"metadata":1389,"sys":1392,"fields":1399},{"tags":1390,"concepts":1391},[],[],{"space":1393,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1395,"publishedVersion":345,"revision":62,"contentType":1397,"locale":29},{"sys":1394},{"type":12,"linkType":13,"id":14},{"sys":1396},{"id":21,"type":12,"linkType":22},{"sys":1398},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1400,"metaTitle":355,"metaDescription":356,"mainTitle":1401,"subtitle":374,"heroImage":1416,"ctaButton":397,"ctaLink":398},[354],{"data":1402,"content":1403,"nodeType":74},{},[1404,1410],{"data":1405,"content":1406,"nodeType":78},{},[1407],{"data":1408,"marks":1409,"value":366,"nodeType":82},{},[],{"data":1411,"content":1412,"nodeType":87},{},[1413],{"data":1414,"marks":1415,"value":373,"nodeType":82},{},[],{"metadata":1417,"sys":1420,"fields":1425},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1423,"publishedVersion":62,"revision":44,"locale":29},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1426},{"url":389,"details":1427,"fileName":395,"contentType":396},{"size":391,"image":1428},{"width":393,"height":394},{"sys":1430,"fields":1433},{"id":1431,"createdAt":1432},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":1434,"slug":1435,"articleIntro":1434,"category":1436},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[1437],{"metadata":1438,"sys":1441,"fields":1448},{"tags":1439,"concepts":1440},[],[],{"space":1442,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1444,"publishedVersion":345,"revision":62,"contentType":1446,"locale":29},{"sys":1443},{"type":12,"linkType":13,"id":14},{"sys":1445},{"id":21,"type":12,"linkType":22},{"sys":1447},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1449,"metaTitle":355,"metaDescription":356,"mainTitle":1450,"subtitle":374,"heroImage":1465,"ctaButton":397,"ctaLink":398},[354],{"data":1451,"content":1452,"nodeType":74},{},[1453,1459],{"data":1454,"content":1455,"nodeType":78},{},[1456],{"data":1457,"marks":1458,"value":366,"nodeType":82},{},[],{"data":1460,"content":1461,"nodeType":87},{},[1462],{"data":1463,"marks":1464,"value":373,"nodeType":82},{},[],{"metadata":1466,"sys":1469,"fields":1474},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1472,"publishedVersion":62,"revision":44,"locale":29},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1475},{"url":389,"details":1476,"fileName":395,"contentType":396},{"size":391,"image":1477},{"width":393,"height":394},{"sys":1479,"fields":1482},{"id":1480,"createdAt":1481},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1483,"slug":1484,"articleIntro":1483,"category":1485},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1486],{"metadata":1487,"sys":1490,"fields":1497},{"tags":1488,"concepts":1489},[],[],{"space":1491,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1493,"publishedVersion":345,"revision":62,"contentType":1495,"locale":29},{"sys":1492},{"type":12,"linkType":13,"id":14},{"sys":1494},{"id":21,"type":12,"linkType":22},{"sys":1496},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1498,"metaTitle":355,"metaDescription":356,"mainTitle":1499,"subtitle":374,"heroImage":1514,"ctaButton":397,"ctaLink":398},[354],{"data":1500,"content":1501,"nodeType":74},{},[1502,1508],{"data":1503,"content":1504,"nodeType":78},{},[1505],{"data":1506,"marks":1507,"value":366,"nodeType":82},{},[],{"data":1509,"content":1510,"nodeType":87},{},[1511],{"data":1512,"marks":1513,"value":373,"nodeType":82},{},[],{"metadata":1515,"sys":1518,"fields":1523},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1521,"publishedVersion":62,"revision":44,"locale":29},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1524},{"url":389,"details":1525,"fileName":395,"contentType":396},{"size":391,"image":1526},{"width":393,"height":394},{"sys":1528,"fields":1531},{"id":1529,"createdAt":1530},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":1532,"slug":1533,"articleIntro":1532,"category":1534},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[1535],{"metadata":1536,"sys":1539,"fields":1546},{"tags":1537,"concepts":1538},[],[],{"space":1540,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1542,"publishedVersion":345,"revision":62,"contentType":1544,"locale":29},{"sys":1541},{"type":12,"linkType":13,"id":14},{"sys":1543},{"id":21,"type":12,"linkType":22},{"sys":1545},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1547,"metaTitle":355,"metaDescription":356,"mainTitle":1548,"subtitle":374,"heroImage":1563,"ctaButton":397,"ctaLink":398},[354],{"data":1549,"content":1550,"nodeType":74},{},[1551,1557],{"data":1552,"content":1553,"nodeType":78},{},[1554],{"data":1555,"marks":1556,"value":366,"nodeType":82},{},[],{"data":1558,"content":1559,"nodeType":87},{},[1560],{"data":1561,"marks":1562,"value":373,"nodeType":82},{},[],{"metadata":1564,"sys":1567,"fields":1572},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1570,"publishedVersion":62,"revision":44,"locale":29},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1573},{"url":389,"details":1574,"fileName":395,"contentType":396},{"size":391,"image":1575},{"width":393,"height":394},{"sys":1577,"fields":1580},{"id":1578,"createdAt":1579},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":1581,"slug":1582,"articleIntro":-1,"category":1583},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[1584],{"metadata":1585,"sys":1588,"fields":1595},{"tags":1586,"concepts":1587},[],[],{"space":1589,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1591,"publishedVersion":345,"revision":62,"contentType":1593,"locale":29},{"sys":1590},{"type":12,"linkType":13,"id":14},{"sys":1592},{"id":21,"type":12,"linkType":22},{"sys":1594},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1596,"metaTitle":355,"metaDescription":356,"mainTitle":1597,"subtitle":374,"heroImage":1612,"ctaButton":397,"ctaLink":398},[354],{"data":1598,"content":1599,"nodeType":74},{},[1600,1606],{"data":1601,"content":1602,"nodeType":78},{},[1603],{"data":1604,"marks":1605,"value":366,"nodeType":82},{},[],{"data":1607,"content":1608,"nodeType":87},{},[1609],{"data":1610,"marks":1611,"value":373,"nodeType":82},{},[],{"metadata":1613,"sys":1616,"fields":1621},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1619,"publishedVersion":62,"revision":44,"locale":29},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1622},{"url":389,"details":1623,"fileName":395,"contentType":396},{"size":391,"image":1624},{"width":393,"height":394},{"sys":1626,"fields":1629},{"id":1627,"createdAt":1628},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":1630,"slug":1631,"articleIntro":1630,"category":1632},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[1633],{"metadata":1634,"sys":1637,"fields":1644},{"tags":1635,"concepts":1636},[],[],{"space":1638,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1640,"publishedVersion":345,"revision":62,"contentType":1642,"locale":29},{"sys":1639},{"type":12,"linkType":13,"id":14},{"sys":1641},{"id":21,"type":12,"linkType":22},{"sys":1643},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1645,"metaTitle":355,"metaDescription":356,"mainTitle":1646,"subtitle":374,"heroImage":1661,"ctaButton":397,"ctaLink":398},[354],{"data":1647,"content":1648,"nodeType":74},{},[1649,1655],{"data":1650,"content":1651,"nodeType":78},{},[1652],{"data":1653,"marks":1654,"value":366,"nodeType":82},{},[],{"data":1656,"content":1657,"nodeType":87},{},[1658],{"data":1659,"marks":1660,"value":373,"nodeType":82},{},[],{"metadata":1662,"sys":1665,"fields":1670},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1668,"publishedVersion":62,"revision":44,"locale":29},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1671},{"url":389,"details":1672,"fileName":395,"contentType":396},{"size":391,"image":1673},{"width":393,"height":394},{"sys":1675,"fields":1678},{"id":1676,"createdAt":1677},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":1679,"slug":1680,"articleIntro":1679,"category":1681},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[1682],{"metadata":1683,"sys":1686,"fields":1693},{"tags":1684,"concepts":1685},[],[],{"space":1687,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1689,"publishedVersion":345,"revision":62,"contentType":1691,"locale":29},{"sys":1688},{"type":12,"linkType":13,"id":14},{"sys":1690},{"id":21,"type":12,"linkType":22},{"sys":1692},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1694,"metaTitle":355,"metaDescription":356,"mainTitle":1695,"subtitle":374,"heroImage":1710,"ctaButton":397,"ctaLink":398},[354],{"data":1696,"content":1697,"nodeType":74},{},[1698,1704],{"data":1699,"content":1700,"nodeType":78},{},[1701],{"data":1702,"marks":1703,"value":366,"nodeType":82},{},[],{"data":1705,"content":1706,"nodeType":87},{},[1707],{"data":1708,"marks":1709,"value":373,"nodeType":82},{},[],{"metadata":1711,"sys":1714,"fields":1719},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1717,"publishedVersion":62,"revision":44,"locale":29},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1720},{"url":389,"details":1721,"fileName":395,"contentType":396},{"size":391,"image":1722},{"width":393,"height":394},{"sys":1724,"fields":1727},{"id":1725,"createdAt":1726},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":1728,"slug":1729,"articleIntro":1728,"category":1730},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[1731],{"metadata":1732,"sys":1735,"fields":1742},{"tags":1733,"concepts":1734},[],[],{"space":1736,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1738,"publishedVersion":345,"revision":62,"contentType":1740,"locale":29},{"sys":1737},{"type":12,"linkType":13,"id":14},{"sys":1739},{"id":21,"type":12,"linkType":22},{"sys":1741},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1743,"metaTitle":355,"metaDescription":356,"mainTitle":1744,"subtitle":374,"heroImage":1759,"ctaButton":397,"ctaLink":398},[354],{"data":1745,"content":1746,"nodeType":74},{},[1747,1753],{"data":1748,"content":1749,"nodeType":78},{},[1750],{"data":1751,"marks":1752,"value":366,"nodeType":82},{},[],{"data":1754,"content":1755,"nodeType":87},{},[1756],{"data":1757,"marks":1758,"value":373,"nodeType":82},{},[],{"metadata":1760,"sys":1763,"fields":1768},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1766,"publishedVersion":62,"revision":44,"locale":29},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1769},{"url":389,"details":1770,"fileName":395,"contentType":396},{"size":391,"image":1771},{"width":393,"height":394},{"sys":1773,"fields":1776},{"id":1774,"createdAt":1775},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":1777,"slug":1778,"articleIntro":1777,"category":1779},"475 - Comptes d'attente","compte-475-comptes-d-attente",[1780],{"metadata":1781,"sys":1784,"fields":1791},{"tags":1782,"concepts":1783},[],[],{"space":1785,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1787,"publishedVersion":345,"revision":62,"contentType":1789,"locale":29},{"sys":1786},{"type":12,"linkType":13,"id":14},{"sys":1788},{"id":21,"type":12,"linkType":22},{"sys":1790},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1792,"metaTitle":355,"metaDescription":356,"mainTitle":1793,"subtitle":374,"heroImage":1808,"ctaButton":397,"ctaLink":398},[354],{"data":1794,"content":1795,"nodeType":74},{},[1796,1802],{"data":1797,"content":1798,"nodeType":78},{},[1799],{"data":1800,"marks":1801,"value":366,"nodeType":82},{},[],{"data":1803,"content":1804,"nodeType":87},{},[1805],{"data":1806,"marks":1807,"value":373,"nodeType":82},{},[],{"metadata":1809,"sys":1812,"fields":1817},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1815,"publishedVersion":62,"revision":44,"locale":29},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1818},{"url":389,"details":1819,"fileName":395,"contentType":396},{"size":391,"image":1820},{"width":393,"height":394},{"sys":1822,"fields":1825},{"id":1823,"createdAt":1824},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":1826,"slug":1827,"articleIntro":1826,"category":1828},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[1829],{"metadata":1830,"sys":1833,"fields":1840},{"tags":1831,"concepts":1832},[],[],{"space":1834,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1836,"publishedVersion":345,"revision":62,"contentType":1838,"locale":29},{"sys":1835},{"type":12,"linkType":13,"id":14},{"sys":1837},{"id":21,"type":12,"linkType":22},{"sys":1839},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1841,"metaTitle":355,"metaDescription":356,"mainTitle":1842,"subtitle":374,"heroImage":1857,"ctaButton":397,"ctaLink":398},[354],{"data":1843,"content":1844,"nodeType":74},{},[1845,1851],{"data":1846,"content":1847,"nodeType":78},{},[1848],{"data":1849,"marks":1850,"value":366,"nodeType":82},{},[],{"data":1852,"content":1853,"nodeType":87},{},[1854],{"data":1855,"marks":1856,"value":373,"nodeType":82},{},[],{"metadata":1858,"sys":1861,"fields":1866},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1864,"publishedVersion":62,"revision":44,"locale":29},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1867},{"url":389,"details":1868,"fileName":395,"contentType":396},{"size":391,"image":1869},{"width":393,"height":394},{"sys":1871,"fields":1874},{"id":1872,"createdAt":1873},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":1875,"slug":1876,"articleIntro":1875,"category":1877},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[1878],{"metadata":1879,"sys":1882,"fields":1889},{"tags":1880,"concepts":1881},[],[],{"space":1883,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1885,"publishedVersion":345,"revision":62,"contentType":1887,"locale":29},{"sys":1884},{"type":12,"linkType":13,"id":14},{"sys":1886},{"id":21,"type":12,"linkType":22},{"sys":1888},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1890,"metaTitle":355,"metaDescription":356,"mainTitle":1891,"subtitle":374,"heroImage":1906,"ctaButton":397,"ctaLink":398},[354],{"data":1892,"content":1893,"nodeType":74},{},[1894,1900],{"data":1895,"content":1896,"nodeType":78},{},[1897],{"data":1898,"marks":1899,"value":366,"nodeType":82},{},[],{"data":1901,"content":1902,"nodeType":87},{},[1903],{"data":1904,"marks":1905,"value":373,"nodeType":82},{},[],{"metadata":1907,"sys":1910,"fields":1915},{"tags":1908,"concepts":1909},[],[],{"space":1911,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1913,"publishedVersion":62,"revision":44,"locale":29},{"sys":1912},{"type":12,"linkType":13,"id":14},{"sys":1914},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1916},{"url":389,"details":1917,"fileName":395,"contentType":396},{"size":391,"image":1918},{"width":393,"height":394},{"sys":1920,"fields":1923},{"id":1921,"createdAt":1922},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":1924,"slug":1925,"articleIntro":1924,"category":1926},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[1927],{"metadata":1928,"sys":1931,"fields":1938},{"tags":1929,"concepts":1930},[],[],{"space":1932,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1934,"publishedVersion":345,"revision":62,"contentType":1936,"locale":29},{"sys":1933},{"type":12,"linkType":13,"id":14},{"sys":1935},{"id":21,"type":12,"linkType":22},{"sys":1937},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1939,"metaTitle":355,"metaDescription":356,"mainTitle":1940,"subtitle":374,"heroImage":1955,"ctaButton":397,"ctaLink":398},[354],{"data":1941,"content":1942,"nodeType":74},{},[1943,1949],{"data":1944,"content":1945,"nodeType":78},{},[1946],{"data":1947,"marks":1948,"value":366,"nodeType":82},{},[],{"data":1950,"content":1951,"nodeType":87},{},[1952],{"data":1953,"marks":1954,"value":373,"nodeType":82},{},[],{"metadata":1956,"sys":1959,"fields":1964},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":1962,"publishedVersion":62,"revision":44,"locale":29},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":1965},{"url":389,"details":1966,"fileName":395,"contentType":396},{"size":391,"image":1967},{"width":393,"height":394},{"sys":1969,"fields":1972},{"id":1970,"createdAt":1971},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":1973,"slug":1974,"articleIntro":1973,"category":1975},"Compte 6156 - Maintenance","compte-6156-maintenance",[1976],{"metadata":1977,"sys":1980,"fields":1987},{"tags":1978,"concepts":1979},[],[],{"space":1981,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":1983,"publishedVersion":345,"revision":62,"contentType":1985,"locale":29},{"sys":1982},{"type":12,"linkType":13,"id":14},{"sys":1984},{"id":21,"type":12,"linkType":22},{"sys":1986},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":1988,"metaTitle":355,"metaDescription":356,"mainTitle":1989,"subtitle":374,"heroImage":2004,"ctaButton":397,"ctaLink":398},[354],{"data":1990,"content":1991,"nodeType":74},{},[1992,1998],{"data":1993,"content":1994,"nodeType":78},{},[1995],{"data":1996,"marks":1997,"value":366,"nodeType":82},{},[],{"data":1999,"content":2000,"nodeType":87},{},[2001],{"data":2002,"marks":2003,"value":373,"nodeType":82},{},[],{"metadata":2005,"sys":2008,"fields":2013},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2011,"publishedVersion":62,"revision":44,"locale":29},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2014},{"url":389,"details":2015,"fileName":395,"contentType":396},{"size":391,"image":2016},{"width":393,"height":394},{"sys":2018,"fields":2021},{"id":2019,"createdAt":2020},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":2022,"slug":2023,"articleIntro":2022,"category":2024},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[2025],{"metadata":2026,"sys":2029,"fields":2036},{"tags":2027,"concepts":2028},[],[],{"space":2030,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2032,"publishedVersion":345,"revision":62,"contentType":2034,"locale":29},{"sys":2031},{"type":12,"linkType":13,"id":14},{"sys":2033},{"id":21,"type":12,"linkType":22},{"sys":2035},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2037,"metaTitle":355,"metaDescription":356,"mainTitle":2038,"subtitle":374,"heroImage":2053,"ctaButton":397,"ctaLink":398},[354],{"data":2039,"content":2040,"nodeType":74},{},[2041,2047],{"data":2042,"content":2043,"nodeType":78},{},[2044],{"data":2045,"marks":2046,"value":366,"nodeType":82},{},[],{"data":2048,"content":2049,"nodeType":87},{},[2050],{"data":2051,"marks":2052,"value":373,"nodeType":82},{},[],{"metadata":2054,"sys":2057,"fields":2062},{"tags":2055,"concepts":2056},[],[],{"space":2058,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2060,"publishedVersion":62,"revision":44,"locale":29},{"sys":2059},{"type":12,"linkType":13,"id":14},{"sys":2061},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2063},{"url":389,"details":2064,"fileName":395,"contentType":396},{"size":391,"image":2065},{"width":393,"height":394},{"sys":2067,"fields":2070},{"id":2068,"createdAt":2069},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":2071,"slug":2072,"articleIntro":-1,"category":2073},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[2074],{"metadata":2075,"sys":2078,"fields":2085},{"tags":2076,"concepts":2077},[],[],{"space":2079,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2081,"publishedVersion":345,"revision":62,"contentType":2083,"locale":29},{"sys":2080},{"type":12,"linkType":13,"id":14},{"sys":2082},{"id":21,"type":12,"linkType":22},{"sys":2084},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2086,"metaTitle":355,"metaDescription":356,"mainTitle":2087,"subtitle":374,"heroImage":2102,"ctaButton":397,"ctaLink":398},[354],{"data":2088,"content":2089,"nodeType":74},{},[2090,2096],{"data":2091,"content":2092,"nodeType":78},{},[2093],{"data":2094,"marks":2095,"value":366,"nodeType":82},{},[],{"data":2097,"content":2098,"nodeType":87},{},[2099],{"data":2100,"marks":2101,"value":373,"nodeType":82},{},[],{"metadata":2103,"sys":2106,"fields":2111},{"tags":2104,"concepts":2105},[],[],{"space":2107,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2109,"publishedVersion":62,"revision":44,"locale":29},{"sys":2108},{"type":12,"linkType":13,"id":14},{"sys":2110},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2112},{"url":389,"details":2113,"fileName":395,"contentType":396},{"size":391,"image":2114},{"width":393,"height":394},{"sys":2116,"fields":2119},{"id":2117,"createdAt":2118},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":2120,"slug":2121,"articleIntro":2120,"category":2122},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[2123],{"metadata":2124,"sys":2127,"fields":2134},{"tags":2125,"concepts":2126},[],[],{"space":2128,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2130,"publishedVersion":345,"revision":62,"contentType":2132,"locale":29},{"sys":2129},{"type":12,"linkType":13,"id":14},{"sys":2131},{"id":21,"type":12,"linkType":22},{"sys":2133},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2135,"metaTitle":355,"metaDescription":356,"mainTitle":2136,"subtitle":374,"heroImage":2151,"ctaButton":397,"ctaLink":398},[354],{"data":2137,"content":2138,"nodeType":74},{},[2139,2145],{"data":2140,"content":2141,"nodeType":78},{},[2142],{"data":2143,"marks":2144,"value":366,"nodeType":82},{},[],{"data":2146,"content":2147,"nodeType":87},{},[2148],{"data":2149,"marks":2150,"value":373,"nodeType":82},{},[],{"metadata":2152,"sys":2155,"fields":2160},{"tags":2153,"concepts":2154},[],[],{"space":2156,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2158,"publishedVersion":62,"revision":44,"locale":29},{"sys":2157},{"type":12,"linkType":13,"id":14},{"sys":2159},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2161},{"url":389,"details":2162,"fileName":395,"contentType":396},{"size":391,"image":2163},{"width":393,"height":394},{"sys":2165,"fields":2168},{"id":2166,"createdAt":2167},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":2169,"slug":2170,"articleIntro":2169,"category":2171},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[2172],{"metadata":2173,"sys":2176,"fields":2183},{"tags":2174,"concepts":2175},[],[],{"space":2177,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2179,"publishedVersion":345,"revision":62,"contentType":2181,"locale":29},{"sys":2178},{"type":12,"linkType":13,"id":14},{"sys":2180},{"id":21,"type":12,"linkType":22},{"sys":2182},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2184,"metaTitle":355,"metaDescription":356,"mainTitle":2185,"subtitle":374,"heroImage":2200,"ctaButton":397,"ctaLink":398},[354],{"data":2186,"content":2187,"nodeType":74},{},[2188,2194],{"data":2189,"content":2190,"nodeType":78},{},[2191],{"data":2192,"marks":2193,"value":366,"nodeType":82},{},[],{"data":2195,"content":2196,"nodeType":87},{},[2197],{"data":2198,"marks":2199,"value":373,"nodeType":82},{},[],{"metadata":2201,"sys":2204,"fields":2209},{"tags":2202,"concepts":2203},[],[],{"space":2205,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2207,"publishedVersion":62,"revision":44,"locale":29},{"sys":2206},{"type":12,"linkType":13,"id":14},{"sys":2208},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2210},{"url":389,"details":2211,"fileName":395,"contentType":396},{"size":391,"image":2212},{"width":393,"height":394},{"sys":2214,"fields":2217},{"id":2215,"createdAt":2216},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2218,"slug":2219,"articleIntro":2220,"category":2221},"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.",[2222],{"metadata":2223,"sys":2226,"fields":2233},{"tags":2224,"concepts":2225},[],[],{"space":2227,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2229,"publishedVersion":345,"revision":62,"contentType":2231,"locale":29},{"sys":2228},{"type":12,"linkType":13,"id":14},{"sys":2230},{"id":21,"type":12,"linkType":22},{"sys":2232},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2234,"metaTitle":355,"metaDescription":356,"mainTitle":2235,"subtitle":374,"heroImage":2250,"ctaButton":397,"ctaLink":398},[354],{"data":2236,"content":2237,"nodeType":74},{},[2238,2244],{"data":2239,"content":2240,"nodeType":78},{},[2241],{"data":2242,"marks":2243,"value":366,"nodeType":82},{},[],{"data":2245,"content":2246,"nodeType":87},{},[2247],{"data":2248,"marks":2249,"value":373,"nodeType":82},{},[],{"metadata":2251,"sys":2254,"fields":2259},{"tags":2252,"concepts":2253},[],[],{"space":2255,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2257,"publishedVersion":62,"revision":44,"locale":29},{"sys":2256},{"type":12,"linkType":13,"id":14},{"sys":2258},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2260},{"url":389,"details":2261,"fileName":395,"contentType":396},{"size":391,"image":2262},{"width":393,"height":394},{"sys":2264,"fields":2267},{"id":2265,"createdAt":2266},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":2268,"slug":2269,"articleIntro":2268,"category":2270},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[2271],{"metadata":2272,"sys":2275,"fields":2282},{"tags":2273,"concepts":2274},[],[],{"space":2276,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2278,"publishedVersion":345,"revision":62,"contentType":2280,"locale":29},{"sys":2277},{"type":12,"linkType":13,"id":14},{"sys":2279},{"id":21,"type":12,"linkType":22},{"sys":2281},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2283,"metaTitle":355,"metaDescription":356,"mainTitle":2284,"subtitle":374,"heroImage":2299,"ctaButton":397,"ctaLink":398},[354],{"data":2285,"content":2286,"nodeType":74},{},[2287,2293],{"data":2288,"content":2289,"nodeType":78},{},[2290],{"data":2291,"marks":2292,"value":366,"nodeType":82},{},[],{"data":2294,"content":2295,"nodeType":87},{},[2296],{"data":2297,"marks":2298,"value":373,"nodeType":82},{},[],{"metadata":2300,"sys":2303,"fields":2308},{"tags":2301,"concepts":2302},[],[],{"space":2304,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2306,"publishedVersion":62,"revision":44,"locale":29},{"sys":2305},{"type":12,"linkType":13,"id":14},{"sys":2307},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2309},{"url":389,"details":2310,"fileName":395,"contentType":396},{"size":391,"image":2311},{"width":393,"height":394},{"sys":2313,"fields":2316},{"id":2314,"createdAt":2315},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":2317,"slug":2318,"articleIntro":-1,"category":2319},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[2320],{"metadata":2321,"sys":2324,"fields":2331},{"tags":2322,"concepts":2323},[],[],{"space":2325,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2327,"publishedVersion":345,"revision":62,"contentType":2329,"locale":29},{"sys":2326},{"type":12,"linkType":13,"id":14},{"sys":2328},{"id":21,"type":12,"linkType":22},{"sys":2330},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2332,"metaTitle":355,"metaDescription":356,"mainTitle":2333,"subtitle":374,"heroImage":2348,"ctaButton":397,"ctaLink":398},[354],{"data":2334,"content":2335,"nodeType":74},{},[2336,2342],{"data":2337,"content":2338,"nodeType":78},{},[2339],{"data":2340,"marks":2341,"value":366,"nodeType":82},{},[],{"data":2343,"content":2344,"nodeType":87},{},[2345],{"data":2346,"marks":2347,"value":373,"nodeType":82},{},[],{"metadata":2349,"sys":2352,"fields":2357},{"tags":2350,"concepts":2351},[],[],{"space":2353,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2355,"publishedVersion":62,"revision":44,"locale":29},{"sys":2354},{"type":12,"linkType":13,"id":14},{"sys":2356},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2358},{"url":389,"details":2359,"fileName":395,"contentType":396},{"size":391,"image":2360},{"width":393,"height":394},{"sys":2362,"fields":2365},{"id":2363,"createdAt":2364},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":2366,"slug":2367,"articleIntro":2366,"category":2368},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[2369],{"metadata":2370,"sys":2373,"fields":2380},{"tags":2371,"concepts":2372},[],[],{"space":2374,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2376,"publishedVersion":345,"revision":62,"contentType":2378,"locale":29},{"sys":2375},{"type":12,"linkType":13,"id":14},{"sys":2377},{"id":21,"type":12,"linkType":22},{"sys":2379},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2381,"metaTitle":355,"metaDescription":356,"mainTitle":2382,"subtitle":374,"heroImage":2397,"ctaButton":397,"ctaLink":398},[354],{"data":2383,"content":2384,"nodeType":74},{},[2385,2391],{"data":2386,"content":2387,"nodeType":78},{},[2388],{"data":2389,"marks":2390,"value":366,"nodeType":82},{},[],{"data":2392,"content":2393,"nodeType":87},{},[2394],{"data":2395,"marks":2396,"value":373,"nodeType":82},{},[],{"metadata":2398,"sys":2401,"fields":2406},{"tags":2399,"concepts":2400},[],[],{"space":2402,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2404,"publishedVersion":62,"revision":44,"locale":29},{"sys":2403},{"type":12,"linkType":13,"id":14},{"sys":2405},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2407},{"url":389,"details":2408,"fileName":395,"contentType":396},{"size":391,"image":2409},{"width":393,"height":394},{"sys":2411,"fields":2414},{"id":2412,"createdAt":2413},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":2415,"slug":2416,"articleIntro":2415,"category":2417},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[2418],{"metadata":2419,"sys":2422,"fields":2429},{"tags":2420,"concepts":2421},[],[],{"space":2423,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2425,"publishedVersion":345,"revision":62,"contentType":2427,"locale":29},{"sys":2424},{"type":12,"linkType":13,"id":14},{"sys":2426},{"id":21,"type":12,"linkType":22},{"sys":2428},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2430,"metaTitle":355,"metaDescription":356,"mainTitle":2431,"subtitle":374,"heroImage":2446,"ctaButton":397,"ctaLink":398},[354],{"data":2432,"content":2433,"nodeType":74},{},[2434,2440],{"data":2435,"content":2436,"nodeType":78},{},[2437],{"data":2438,"marks":2439,"value":366,"nodeType":82},{},[],{"data":2441,"content":2442,"nodeType":87},{},[2443],{"data":2444,"marks":2445,"value":373,"nodeType":82},{},[],{"metadata":2447,"sys":2450,"fields":2455},{"tags":2448,"concepts":2449},[],[],{"space":2451,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2453,"publishedVersion":62,"revision":44,"locale":29},{"sys":2452},{"type":12,"linkType":13,"id":14},{"sys":2454},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2456},{"url":389,"details":2457,"fileName":395,"contentType":396},{"size":391,"image":2458},{"width":393,"height":394},{"sys":2460,"fields":2463},{"id":2461,"createdAt":2462},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":2464,"slug":2465,"articleIntro":2464,"category":2466},"Compte 451 - Groupe","compte-451-groupe",[2467],{"metadata":2468,"sys":2471,"fields":2478},{"tags":2469,"concepts":2470},[],[],{"space":2472,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2474,"publishedVersion":345,"revision":62,"contentType":2476,"locale":29},{"sys":2473},{"type":12,"linkType":13,"id":14},{"sys":2475},{"id":21,"type":12,"linkType":22},{"sys":2477},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2479,"metaTitle":355,"metaDescription":356,"mainTitle":2480,"subtitle":374,"heroImage":2495,"ctaButton":397,"ctaLink":398},[354],{"data":2481,"content":2482,"nodeType":74},{},[2483,2489],{"data":2484,"content":2485,"nodeType":78},{},[2486],{"data":2487,"marks":2488,"value":366,"nodeType":82},{},[],{"data":2490,"content":2491,"nodeType":87},{},[2492],{"data":2493,"marks":2494,"value":373,"nodeType":82},{},[],{"metadata":2496,"sys":2499,"fields":2504},{"tags":2497,"concepts":2498},[],[],{"space":2500,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2502,"publishedVersion":62,"revision":44,"locale":29},{"sys":2501},{"type":12,"linkType":13,"id":14},{"sys":2503},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2505},{"url":389,"details":2506,"fileName":395,"contentType":396},{"size":391,"image":2507},{"width":393,"height":394},{"sys":2509,"fields":2512},{"id":2510,"createdAt":2511},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":2513,"slug":2514,"articleIntro":2513,"category":2515},"618 - Divers","compte-618-divers",[2516],{"metadata":2517,"sys":2520,"fields":2527},{"tags":2518,"concepts":2519},[],[],{"space":2521,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2523,"publishedVersion":345,"revision":62,"contentType":2525,"locale":29},{"sys":2522},{"type":12,"linkType":13,"id":14},{"sys":2524},{"id":21,"type":12,"linkType":22},{"sys":2526},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2528,"metaTitle":355,"metaDescription":356,"mainTitle":2529,"subtitle":374,"heroImage":2544,"ctaButton":397,"ctaLink":398},[354],{"data":2530,"content":2531,"nodeType":74},{},[2532,2538],{"data":2533,"content":2534,"nodeType":78},{},[2535],{"data":2536,"marks":2537,"value":366,"nodeType":82},{},[],{"data":2539,"content":2540,"nodeType":87},{},[2541],{"data":2542,"marks":2543,"value":373,"nodeType":82},{},[],{"metadata":2545,"sys":2548,"fields":2553},{"tags":2546,"concepts":2547},[],[],{"space":2549,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2551,"publishedVersion":62,"revision":44,"locale":29},{"sys":2550},{"type":12,"linkType":13,"id":14},{"sys":2552},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2554},{"url":389,"details":2555,"fileName":395,"contentType":396},{"size":391,"image":2556},{"width":393,"height":394},{"sys":2558,"fields":2561},{"id":2559,"createdAt":2560},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2562,"slug":2563,"articleIntro":2562,"category":2564},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2565],{"metadata":2566,"sys":2569,"fields":2576},{"tags":2567,"concepts":2568},[],[],{"space":2570,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2572,"publishedVersion":345,"revision":62,"contentType":2574,"locale":29},{"sys":2571},{"type":12,"linkType":13,"id":14},{"sys":2573},{"id":21,"type":12,"linkType":22},{"sys":2575},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2577,"metaTitle":355,"metaDescription":356,"mainTitle":2578,"subtitle":374,"heroImage":2593,"ctaButton":397,"ctaLink":398},[354],{"data":2579,"content":2580,"nodeType":74},{},[2581,2587],{"data":2582,"content":2583,"nodeType":78},{},[2584],{"data":2585,"marks":2586,"value":366,"nodeType":82},{},[],{"data":2588,"content":2589,"nodeType":87},{},[2590],{"data":2591,"marks":2592,"value":373,"nodeType":82},{},[],{"metadata":2594,"sys":2597,"fields":2602},{"tags":2595,"concepts":2596},[],[],{"space":2598,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2600,"publishedVersion":62,"revision":44,"locale":29},{"sys":2599},{"type":12,"linkType":13,"id":14},{"sys":2601},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2603},{"url":389,"details":2604,"fileName":395,"contentType":396},{"size":391,"image":2605},{"width":393,"height":394},{"sys":2607,"fields":2610},{"id":2608,"createdAt":2609},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":2611,"slug":2612,"articleIntro":2611,"category":2613},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[2614],{"metadata":2615,"sys":2618,"fields":2625},{"tags":2616,"concepts":2617},[],[],{"space":2619,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2621,"publishedVersion":345,"revision":62,"contentType":2623,"locale":29},{"sys":2620},{"type":12,"linkType":13,"id":14},{"sys":2622},{"id":21,"type":12,"linkType":22},{"sys":2624},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2626,"metaTitle":355,"metaDescription":356,"mainTitle":2627,"subtitle":374,"heroImage":2642,"ctaButton":397,"ctaLink":398},[354],{"data":2628,"content":2629,"nodeType":74},{},[2630,2636],{"data":2631,"content":2632,"nodeType":78},{},[2633],{"data":2634,"marks":2635,"value":366,"nodeType":82},{},[],{"data":2637,"content":2638,"nodeType":87},{},[2639],{"data":2640,"marks":2641,"value":373,"nodeType":82},{},[],{"metadata":2643,"sys":2646,"fields":2651},{"tags":2644,"concepts":2645},[],[],{"space":2647,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2649,"publishedVersion":62,"revision":44,"locale":29},{"sys":2648},{"type":12,"linkType":13,"id":14},{"sys":2650},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2652},{"url":389,"details":2653,"fileName":395,"contentType":396},{"size":391,"image":2654},{"width":393,"height":394},{"sys":2656,"fields":2659},{"id":2657,"createdAt":2658},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":2660,"slug":2661,"articleIntro":2660,"category":2662},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[2663],{"metadata":2664,"sys":2667,"fields":2674},{"tags":2665,"concepts":2666},[],[],{"space":2668,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2670,"publishedVersion":345,"revision":62,"contentType":2672,"locale":29},{"sys":2669},{"type":12,"linkType":13,"id":14},{"sys":2671},{"id":21,"type":12,"linkType":22},{"sys":2673},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2675,"metaTitle":355,"metaDescription":356,"mainTitle":2676,"subtitle":374,"heroImage":2691,"ctaButton":397,"ctaLink":398},[354],{"data":2677,"content":2678,"nodeType":74},{},[2679,2685],{"data":2680,"content":2681,"nodeType":78},{},[2682],{"data":2683,"marks":2684,"value":366,"nodeType":82},{},[],{"data":2686,"content":2687,"nodeType":87},{},[2688],{"data":2689,"marks":2690,"value":373,"nodeType":82},{},[],{"metadata":2692,"sys":2695,"fields":2700},{"tags":2693,"concepts":2694},[],[],{"space":2696,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2698,"publishedVersion":62,"revision":44,"locale":29},{"sys":2697},{"type":12,"linkType":13,"id":14},{"sys":2699},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2701},{"url":389,"details":2702,"fileName":395,"contentType":396},{"size":391,"image":2703},{"width":393,"height":394},{"sys":2705,"fields":2708},{"id":2706,"createdAt":2707},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":2709,"slug":2710,"articleIntro":2709,"category":2711},"Compte 6256 - Missions","compte-6256-missions",[2712],{"metadata":2713,"sys":2716,"fields":2723},{"tags":2714,"concepts":2715},[],[],{"space":2717,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2719,"publishedVersion":345,"revision":62,"contentType":2721,"locale":29},{"sys":2718},{"type":12,"linkType":13,"id":14},{"sys":2720},{"id":21,"type":12,"linkType":22},{"sys":2722},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2724,"metaTitle":355,"metaDescription":356,"mainTitle":2725,"subtitle":374,"heroImage":2740,"ctaButton":397,"ctaLink":398},[354],{"data":2726,"content":2727,"nodeType":74},{},[2728,2734],{"data":2729,"content":2730,"nodeType":78},{},[2731],{"data":2732,"marks":2733,"value":366,"nodeType":82},{},[],{"data":2735,"content":2736,"nodeType":87},{},[2737],{"data":2738,"marks":2739,"value":373,"nodeType":82},{},[],{"metadata":2741,"sys":2744,"fields":2749},{"tags":2742,"concepts":2743},[],[],{"space":2745,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2747,"publishedVersion":62,"revision":44,"locale":29},{"sys":2746},{"type":12,"linkType":13,"id":14},{"sys":2748},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2750},{"url":389,"details":2751,"fileName":395,"contentType":396},{"size":391,"image":2752},{"width":393,"height":394},{"sys":2754,"fields":2757},{"id":2755,"createdAt":2756},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":2758,"slug":2759,"articleIntro":2758,"category":2760},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[2761],{"metadata":2762,"sys":2765,"fields":2772},{"tags":2763,"concepts":2764},[],[],{"space":2766,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2768,"publishedVersion":345,"revision":62,"contentType":2770,"locale":29},{"sys":2767},{"type":12,"linkType":13,"id":14},{"sys":2769},{"id":21,"type":12,"linkType":22},{"sys":2771},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2773,"metaTitle":355,"metaDescription":356,"mainTitle":2774,"subtitle":374,"heroImage":2789,"ctaButton":397,"ctaLink":398},[354],{"data":2775,"content":2776,"nodeType":74},{},[2777,2783],{"data":2778,"content":2779,"nodeType":78},{},[2780],{"data":2781,"marks":2782,"value":366,"nodeType":82},{},[],{"data":2784,"content":2785,"nodeType":87},{},[2786],{"data":2787,"marks":2788,"value":373,"nodeType":82},{},[],{"metadata":2790,"sys":2793,"fields":2798},{"tags":2791,"concepts":2792},[],[],{"space":2794,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2796,"publishedVersion":62,"revision":44,"locale":29},{"sys":2795},{"type":12,"linkType":13,"id":14},{"sys":2797},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2799},{"url":389,"details":2800,"fileName":395,"contentType":396},{"size":391,"image":2801},{"width":393,"height":394},{"sys":2803,"fields":2806},{"id":2804,"createdAt":2805},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":2807,"slug":2808,"articleIntro":2807,"category":2809},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[2810],{"metadata":2811,"sys":2814,"fields":2821},{"tags":2812,"concepts":2813},[],[],{"space":2815,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2817,"publishedVersion":345,"revision":62,"contentType":2819,"locale":29},{"sys":2816},{"type":12,"linkType":13,"id":14},{"sys":2818},{"id":21,"type":12,"linkType":22},{"sys":2820},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2822,"metaTitle":355,"metaDescription":356,"mainTitle":2823,"subtitle":374,"heroImage":2838,"ctaButton":397,"ctaLink":398},[354],{"data":2824,"content":2825,"nodeType":74},{},[2826,2832],{"data":2827,"content":2828,"nodeType":78},{},[2829],{"data":2830,"marks":2831,"value":366,"nodeType":82},{},[],{"data":2833,"content":2834,"nodeType":87},{},[2835],{"data":2836,"marks":2837,"value":373,"nodeType":82},{},[],{"metadata":2839,"sys":2842,"fields":2847},{"tags":2840,"concepts":2841},[],[],{"space":2843,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2845,"publishedVersion":62,"revision":44,"locale":29},{"sys":2844},{"type":12,"linkType":13,"id":14},{"sys":2846},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2848},{"url":389,"details":2849,"fileName":395,"contentType":396},{"size":391,"image":2850},{"width":393,"height":394},{"sys":2852,"fields":2855},{"id":2853,"createdAt":2854},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":2856,"slug":2857,"articleIntro":2856,"category":2858},"Compte 101 - Capital","compte-101-capital",[2859],{"metadata":2860,"sys":2863,"fields":2870},{"tags":2861,"concepts":2862},[],[],{"space":2864,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2866,"publishedVersion":345,"revision":62,"contentType":2868,"locale":29},{"sys":2865},{"type":12,"linkType":13,"id":14},{"sys":2867},{"id":21,"type":12,"linkType":22},{"sys":2869},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2871,"metaTitle":355,"metaDescription":356,"mainTitle":2872,"subtitle":374,"heroImage":2887,"ctaButton":397,"ctaLink":398},[354],{"data":2873,"content":2874,"nodeType":74},{},[2875,2881],{"data":2876,"content":2877,"nodeType":78},{},[2878],{"data":2879,"marks":2880,"value":366,"nodeType":82},{},[],{"data":2882,"content":2883,"nodeType":87},{},[2884],{"data":2885,"marks":2886,"value":373,"nodeType":82},{},[],{"metadata":2888,"sys":2891,"fields":2896},{"tags":2889,"concepts":2890},[],[],{"space":2892,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2894,"publishedVersion":62,"revision":44,"locale":29},{"sys":2893},{"type":12,"linkType":13,"id":14},{"sys":2895},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2897},{"url":389,"details":2898,"fileName":395,"contentType":396},{"size":391,"image":2899},{"width":393,"height":394},{"sys":2901,"fields":2904},{"id":2902,"createdAt":2903},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":2905,"slug":2906,"articleIntro":2905,"category":2907},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[2908],{"metadata":2909,"sys":2912,"fields":2919},{"tags":2910,"concepts":2911},[],[],{"space":2913,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2915,"publishedVersion":345,"revision":62,"contentType":2917,"locale":29},{"sys":2914},{"type":12,"linkType":13,"id":14},{"sys":2916},{"id":21,"type":12,"linkType":22},{"sys":2918},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2920,"metaTitle":355,"metaDescription":356,"mainTitle":2921,"subtitle":374,"heroImage":2936,"ctaButton":397,"ctaLink":398},[354],{"data":2922,"content":2923,"nodeType":74},{},[2924,2930],{"data":2925,"content":2926,"nodeType":78},{},[2927],{"data":2928,"marks":2929,"value":366,"nodeType":82},{},[],{"data":2931,"content":2932,"nodeType":87},{},[2933],{"data":2934,"marks":2935,"value":373,"nodeType":82},{},[],{"metadata":2937,"sys":2940,"fields":2945},{"tags":2938,"concepts":2939},[],[],{"space":2941,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2943,"publishedVersion":62,"revision":44,"locale":29},{"sys":2942},{"type":12,"linkType":13,"id":14},{"sys":2944},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2946},{"url":389,"details":2947,"fileName":395,"contentType":396},{"size":391,"image":2948},{"width":393,"height":394},{"sys":2950,"fields":2953},{"id":2951,"createdAt":2952},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":2954,"slug":2955,"articleIntro":-1,"category":2956},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[2957],{"metadata":2958,"sys":2961,"fields":2968},{"tags":2959,"concepts":2960},[],[],{"space":2962,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":2964,"publishedVersion":345,"revision":62,"contentType":2966,"locale":29},{"sys":2963},{"type":12,"linkType":13,"id":14},{"sys":2965},{"id":21,"type":12,"linkType":22},{"sys":2967},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":2969,"metaTitle":355,"metaDescription":356,"mainTitle":2970,"subtitle":374,"heroImage":2985,"ctaButton":397,"ctaLink":398},[354],{"data":2971,"content":2972,"nodeType":74},{},[2973,2979],{"data":2974,"content":2975,"nodeType":78},{},[2976],{"data":2977,"marks":2978,"value":366,"nodeType":82},{},[],{"data":2980,"content":2981,"nodeType":87},{},[2982],{"data":2983,"marks":2984,"value":373,"nodeType":82},{},[],{"metadata":2986,"sys":2989,"fields":2994},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":2992,"publishedVersion":62,"revision":44,"locale":29},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":2995},{"url":389,"details":2996,"fileName":395,"contentType":396},{"size":391,"image":2997},{"width":393,"height":394},{"sys":2999,"fields":3002},{"id":3000,"createdAt":3001},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":3003,"slug":3004,"articleIntro":3005,"category":3006},"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.",[3007],{"metadata":3008,"sys":3011,"fields":3018},{"tags":3009,"concepts":3010},[],[],{"space":3012,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3014,"publishedVersion":345,"revision":62,"contentType":3016,"locale":29},{"sys":3013},{"type":12,"linkType":13,"id":14},{"sys":3015},{"id":21,"type":12,"linkType":22},{"sys":3017},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3019,"metaTitle":355,"metaDescription":356,"mainTitle":3020,"subtitle":374,"heroImage":3035,"ctaButton":397,"ctaLink":398},[354],{"data":3021,"content":3022,"nodeType":74},{},[3023,3029],{"data":3024,"content":3025,"nodeType":78},{},[3026],{"data":3027,"marks":3028,"value":366,"nodeType":82},{},[],{"data":3030,"content":3031,"nodeType":87},{},[3032],{"data":3033,"marks":3034,"value":373,"nodeType":82},{},[],{"metadata":3036,"sys":3039,"fields":3044},{"tags":3037,"concepts":3038},[],[],{"space":3040,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3042,"publishedVersion":62,"revision":44,"locale":29},{"sys":3041},{"type":12,"linkType":13,"id":14},{"sys":3043},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3045},{"url":389,"details":3046,"fileName":395,"contentType":396},{"size":391,"image":3047},{"width":393,"height":394},{"sys":3049,"fields":3052},{"id":3050,"createdAt":3051},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":3053,"slug":3054,"articleIntro":-1,"category":3055},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[3056],{"metadata":3057,"sys":3060,"fields":3067},{"tags":3058,"concepts":3059},[],[],{"space":3061,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3063,"publishedVersion":345,"revision":62,"contentType":3065,"locale":29},{"sys":3062},{"type":12,"linkType":13,"id":14},{"sys":3064},{"id":21,"type":12,"linkType":22},{"sys":3066},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3068,"metaTitle":355,"metaDescription":356,"mainTitle":3069,"subtitle":374,"heroImage":3084,"ctaButton":397,"ctaLink":398},[354],{"data":3070,"content":3071,"nodeType":74},{},[3072,3078],{"data":3073,"content":3074,"nodeType":78},{},[3075],{"data":3076,"marks":3077,"value":366,"nodeType":82},{},[],{"data":3079,"content":3080,"nodeType":87},{},[3081],{"data":3082,"marks":3083,"value":373,"nodeType":82},{},[],{"metadata":3085,"sys":3088,"fields":3093},{"tags":3086,"concepts":3087},[],[],{"space":3089,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3091,"publishedVersion":62,"revision":44,"locale":29},{"sys":3090},{"type":12,"linkType":13,"id":14},{"sys":3092},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3094},{"url":389,"details":3095,"fileName":395,"contentType":396},{"size":391,"image":3096},{"width":393,"height":394},{"sys":3098,"fields":3101},{"id":3099,"createdAt":3100},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":3102,"slug":3103,"articleIntro":3102,"category":3104},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[3105],{"metadata":3106,"sys":3109,"fields":3116},{"tags":3107,"concepts":3108},[],[],{"space":3110,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3112,"publishedVersion":345,"revision":62,"contentType":3114,"locale":29},{"sys":3111},{"type":12,"linkType":13,"id":14},{"sys":3113},{"id":21,"type":12,"linkType":22},{"sys":3115},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3117,"metaTitle":355,"metaDescription":356,"mainTitle":3118,"subtitle":374,"heroImage":3133,"ctaButton":397,"ctaLink":398},[354],{"data":3119,"content":3120,"nodeType":74},{},[3121,3127],{"data":3122,"content":3123,"nodeType":78},{},[3124],{"data":3125,"marks":3126,"value":366,"nodeType":82},{},[],{"data":3128,"content":3129,"nodeType":87},{},[3130],{"data":3131,"marks":3132,"value":373,"nodeType":82},{},[],{"metadata":3134,"sys":3137,"fields":3142},{"tags":3135,"concepts":3136},[],[],{"space":3138,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3140,"publishedVersion":62,"revision":44,"locale":29},{"sys":3139},{"type":12,"linkType":13,"id":14},{"sys":3141},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3143},{"url":389,"details":3144,"fileName":395,"contentType":396},{"size":391,"image":3145},{"width":393,"height":394},{"sys":3147,"fields":3150},{"id":3148,"createdAt":3149},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":3151,"slug":3152,"articleIntro":3151,"category":3153},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[3154],{"metadata":3155,"sys":3158,"fields":3165},{"tags":3156,"concepts":3157},[],[],{"space":3159,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3161,"publishedVersion":345,"revision":62,"contentType":3163,"locale":29},{"sys":3160},{"type":12,"linkType":13,"id":14},{"sys":3162},{"id":21,"type":12,"linkType":22},{"sys":3164},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3166,"metaTitle":355,"metaDescription":356,"mainTitle":3167,"subtitle":374,"heroImage":3182,"ctaButton":397,"ctaLink":398},[354],{"data":3168,"content":3169,"nodeType":74},{},[3170,3176],{"data":3171,"content":3172,"nodeType":78},{},[3173],{"data":3174,"marks":3175,"value":366,"nodeType":82},{},[],{"data":3177,"content":3178,"nodeType":87},{},[3179],{"data":3180,"marks":3181,"value":373,"nodeType":82},{},[],{"metadata":3183,"sys":3186,"fields":3191},{"tags":3184,"concepts":3185},[],[],{"space":3187,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3189,"publishedVersion":62,"revision":44,"locale":29},{"sys":3188},{"type":12,"linkType":13,"id":14},{"sys":3190},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3192},{"url":389,"details":3193,"fileName":395,"contentType":396},{"size":391,"image":3194},{"width":393,"height":394},{"sys":3196,"fields":3199},{"id":3197,"createdAt":3198},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":3200,"slug":3201,"articleIntro":-1,"category":3202},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[3203],{"metadata":3204,"sys":3207,"fields":3214},{"tags":3205,"concepts":3206},[],[],{"space":3208,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3210,"publishedVersion":345,"revision":62,"contentType":3212,"locale":29},{"sys":3209},{"type":12,"linkType":13,"id":14},{"sys":3211},{"id":21,"type":12,"linkType":22},{"sys":3213},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3215,"metaTitle":355,"metaDescription":356,"mainTitle":3216,"subtitle":374,"heroImage":3231,"ctaButton":397,"ctaLink":398},[354],{"data":3217,"content":3218,"nodeType":74},{},[3219,3225],{"data":3220,"content":3221,"nodeType":78},{},[3222],{"data":3223,"marks":3224,"value":366,"nodeType":82},{},[],{"data":3226,"content":3227,"nodeType":87},{},[3228],{"data":3229,"marks":3230,"value":373,"nodeType":82},{},[],{"metadata":3232,"sys":3235,"fields":3240},{"tags":3233,"concepts":3234},[],[],{"space":3236,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3238,"publishedVersion":62,"revision":44,"locale":29},{"sys":3237},{"type":12,"linkType":13,"id":14},{"sys":3239},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3241},{"url":389,"details":3242,"fileName":395,"contentType":396},{"size":391,"image":3243},{"width":393,"height":394},{"sys":3245,"fields":3248},{"id":3246,"createdAt":3247},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":3249,"slug":3250,"articleIntro":3249,"category":3251},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[3252],{"metadata":3253,"sys":3256,"fields":3263},{"tags":3254,"concepts":3255},[],[],{"space":3257,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3259,"publishedVersion":345,"revision":62,"contentType":3261,"locale":29},{"sys":3258},{"type":12,"linkType":13,"id":14},{"sys":3260},{"id":21,"type":12,"linkType":22},{"sys":3262},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3264,"metaTitle":355,"metaDescription":356,"mainTitle":3265,"subtitle":374,"heroImage":3280,"ctaButton":397,"ctaLink":398},[354],{"data":3266,"content":3267,"nodeType":74},{},[3268,3274],{"data":3269,"content":3270,"nodeType":78},{},[3271],{"data":3272,"marks":3273,"value":366,"nodeType":82},{},[],{"data":3275,"content":3276,"nodeType":87},{},[3277],{"data":3278,"marks":3279,"value":373,"nodeType":82},{},[],{"metadata":3281,"sys":3284,"fields":3289},{"tags":3282,"concepts":3283},[],[],{"space":3285,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3287,"publishedVersion":62,"revision":44,"locale":29},{"sys":3286},{"type":12,"linkType":13,"id":14},{"sys":3288},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3290},{"url":389,"details":3291,"fileName":395,"contentType":396},{"size":391,"image":3292},{"width":393,"height":394},{"sys":3294,"fields":3297},{"id":3295,"createdAt":3296},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":3298,"slug":3299,"articleIntro":3298,"category":3300},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[3301],{"metadata":3302,"sys":3305,"fields":3312},{"tags":3303,"concepts":3304},[],[],{"space":3306,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3308,"publishedVersion":345,"revision":62,"contentType":3310,"locale":29},{"sys":3307},{"type":12,"linkType":13,"id":14},{"sys":3309},{"id":21,"type":12,"linkType":22},{"sys":3311},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3313,"metaTitle":355,"metaDescription":356,"mainTitle":3314,"subtitle":374,"heroImage":3329,"ctaButton":397,"ctaLink":398},[354],{"data":3315,"content":3316,"nodeType":74},{},[3317,3323],{"data":3318,"content":3319,"nodeType":78},{},[3320],{"data":3321,"marks":3322,"value":366,"nodeType":82},{},[],{"data":3324,"content":3325,"nodeType":87},{},[3326],{"data":3327,"marks":3328,"value":373,"nodeType":82},{},[],{"metadata":3330,"sys":3333,"fields":3338},{"tags":3331,"concepts":3332},[],[],{"space":3334,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3336,"publishedVersion":62,"revision":44,"locale":29},{"sys":3335},{"type":12,"linkType":13,"id":14},{"sys":3337},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3339},{"url":389,"details":3340,"fileName":395,"contentType":396},{"size":391,"image":3341},{"width":393,"height":394},{"sys":3343,"fields":3346},{"id":3344,"createdAt":3345},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3347,"slug":3348,"articleIntro":3347,"category":3349},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3350],{"metadata":3351,"sys":3354,"fields":3361},{"tags":3352,"concepts":3353},[],[],{"space":3355,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3357,"publishedVersion":345,"revision":62,"contentType":3359,"locale":29},{"sys":3356},{"type":12,"linkType":13,"id":14},{"sys":3358},{"id":21,"type":12,"linkType":22},{"sys":3360},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3362,"metaTitle":355,"metaDescription":356,"mainTitle":3363,"subtitle":374,"heroImage":3378,"ctaButton":397,"ctaLink":398},[354],{"data":3364,"content":3365,"nodeType":74},{},[3366,3372],{"data":3367,"content":3368,"nodeType":78},{},[3369],{"data":3370,"marks":3371,"value":366,"nodeType":82},{},[],{"data":3373,"content":3374,"nodeType":87},{},[3375],{"data":3376,"marks":3377,"value":373,"nodeType":82},{},[],{"metadata":3379,"sys":3382,"fields":3387},{"tags":3380,"concepts":3381},[],[],{"space":3383,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3385,"publishedVersion":62,"revision":44,"locale":29},{"sys":3384},{"type":12,"linkType":13,"id":14},{"sys":3386},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3388},{"url":389,"details":3389,"fileName":395,"contentType":396},{"size":391,"image":3390},{"width":393,"height":394},{"sys":3392,"fields":3395},{"id":3393,"createdAt":3394},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":3396,"slug":3397,"articleIntro":3396,"category":3398},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[3399],{"metadata":3400,"sys":3403,"fields":3410},{"tags":3401,"concepts":3402},[],[],{"space":3404,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3406,"publishedVersion":345,"revision":62,"contentType":3408,"locale":29},{"sys":3405},{"type":12,"linkType":13,"id":14},{"sys":3407},{"id":21,"type":12,"linkType":22},{"sys":3409},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3411,"metaTitle":355,"metaDescription":356,"mainTitle":3412,"subtitle":374,"heroImage":3427,"ctaButton":397,"ctaLink":398},[354],{"data":3413,"content":3414,"nodeType":74},{},[3415,3421],{"data":3416,"content":3417,"nodeType":78},{},[3418],{"data":3419,"marks":3420,"value":366,"nodeType":82},{},[],{"data":3422,"content":3423,"nodeType":87},{},[3424],{"data":3425,"marks":3426,"value":373,"nodeType":82},{},[],{"metadata":3428,"sys":3431,"fields":3436},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3434,"publishedVersion":62,"revision":44,"locale":29},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3437},{"url":389,"details":3438,"fileName":395,"contentType":396},{"size":391,"image":3439},{"width":393,"height":394},{"sys":3441,"fields":3444},{"id":3442,"createdAt":3443},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":3445,"slug":3446,"articleIntro":3445,"category":3447},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[3448],{"metadata":3449,"sys":3452,"fields":3459},{"tags":3450,"concepts":3451},[],[],{"space":3453,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3455,"publishedVersion":345,"revision":62,"contentType":3457,"locale":29},{"sys":3454},{"type":12,"linkType":13,"id":14},{"sys":3456},{"id":21,"type":12,"linkType":22},{"sys":3458},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3460,"metaTitle":355,"metaDescription":356,"mainTitle":3461,"subtitle":374,"heroImage":3476,"ctaButton":397,"ctaLink":398},[354],{"data":3462,"content":3463,"nodeType":74},{},[3464,3470],{"data":3465,"content":3466,"nodeType":78},{},[3467],{"data":3468,"marks":3469,"value":366,"nodeType":82},{},[],{"data":3471,"content":3472,"nodeType":87},{},[3473],{"data":3474,"marks":3475,"value":373,"nodeType":82},{},[],{"metadata":3477,"sys":3480,"fields":3485},{"tags":3478,"concepts":3479},[],[],{"space":3481,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3483,"publishedVersion":62,"revision":44,"locale":29},{"sys":3482},{"type":12,"linkType":13,"id":14},{"sys":3484},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3486},{"url":389,"details":3487,"fileName":395,"contentType":396},{"size":391,"image":3488},{"width":393,"height":394},{"sys":3490,"fields":3493},{"id":3491,"createdAt":3492},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":3494,"slug":3495,"articleIntro":3494,"category":3496},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[3497],{"metadata":3498,"sys":3501,"fields":3508},{"tags":3499,"concepts":3500},[],[],{"space":3502,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3504,"publishedVersion":345,"revision":62,"contentType":3506,"locale":29},{"sys":3503},{"type":12,"linkType":13,"id":14},{"sys":3505},{"id":21,"type":12,"linkType":22},{"sys":3507},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3509,"metaTitle":355,"metaDescription":356,"mainTitle":3510,"subtitle":374,"heroImage":3525,"ctaButton":397,"ctaLink":398},[354],{"data":3511,"content":3512,"nodeType":74},{},[3513,3519],{"data":3514,"content":3515,"nodeType":78},{},[3516],{"data":3517,"marks":3518,"value":366,"nodeType":82},{},[],{"data":3520,"content":3521,"nodeType":87},{},[3522],{"data":3523,"marks":3524,"value":373,"nodeType":82},{},[],{"metadata":3526,"sys":3529,"fields":3534},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3532,"publishedVersion":62,"revision":44,"locale":29},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3535},{"url":389,"details":3536,"fileName":395,"contentType":396},{"size":391,"image":3537},{"width":393,"height":394},{"sys":3539,"fields":3542},{"id":3540,"createdAt":3541},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":3543,"slug":3544,"articleIntro":3543,"category":3545},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[3546],{"metadata":3547,"sys":3550,"fields":3557},{"tags":3548,"concepts":3549},[],[],{"space":3551,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3553,"publishedVersion":345,"revision":62,"contentType":3555,"locale":29},{"sys":3552},{"type":12,"linkType":13,"id":14},{"sys":3554},{"id":21,"type":12,"linkType":22},{"sys":3556},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3558,"metaTitle":355,"metaDescription":356,"mainTitle":3559,"subtitle":374,"heroImage":3574,"ctaButton":397,"ctaLink":398},[354],{"data":3560,"content":3561,"nodeType":74},{},[3562,3568],{"data":3563,"content":3564,"nodeType":78},{},[3565],{"data":3566,"marks":3567,"value":366,"nodeType":82},{},[],{"data":3569,"content":3570,"nodeType":87},{},[3571],{"data":3572,"marks":3573,"value":373,"nodeType":82},{},[],{"metadata":3575,"sys":3578,"fields":3583},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3581,"publishedVersion":62,"revision":44,"locale":29},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3584},{"url":389,"details":3585,"fileName":395,"contentType":396},{"size":391,"image":3586},{"width":393,"height":394},{"sys":3588,"fields":3591},{"id":3589,"createdAt":3590},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":3592,"slug":3593,"articleIntro":-1,"category":3594},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[3595],{"metadata":3596,"sys":3599,"fields":3606},{"tags":3597,"concepts":3598},[],[],{"space":3600,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3602,"publishedVersion":345,"revision":62,"contentType":3604,"locale":29},{"sys":3601},{"type":12,"linkType":13,"id":14},{"sys":3603},{"id":21,"type":12,"linkType":22},{"sys":3605},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3607,"metaTitle":355,"metaDescription":356,"mainTitle":3608,"subtitle":374,"heroImage":3623,"ctaButton":397,"ctaLink":398},[354],{"data":3609,"content":3610,"nodeType":74},{},[3611,3617],{"data":3612,"content":3613,"nodeType":78},{},[3614],{"data":3615,"marks":3616,"value":366,"nodeType":82},{},[],{"data":3618,"content":3619,"nodeType":87},{},[3620],{"data":3621,"marks":3622,"value":373,"nodeType":82},{},[],{"metadata":3624,"sys":3627,"fields":3632},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3630,"publishedVersion":62,"revision":44,"locale":29},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3633},{"url":389,"details":3634,"fileName":395,"contentType":396},{"size":391,"image":3635},{"width":393,"height":394},{"sys":3637,"fields":3640},{"id":3638,"createdAt":3639},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":3641,"slug":3642,"articleIntro":3641,"category":3643},"6021 - Matières consommables","compte-6021-matieres-consommables",[3644],{"metadata":3645,"sys":3648,"fields":3655},{"tags":3646,"concepts":3647},[],[],{"space":3649,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3651,"publishedVersion":345,"revision":62,"contentType":3653,"locale":29},{"sys":3650},{"type":12,"linkType":13,"id":14},{"sys":3652},{"id":21,"type":12,"linkType":22},{"sys":3654},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3656,"metaTitle":355,"metaDescription":356,"mainTitle":3657,"subtitle":374,"heroImage":3672,"ctaButton":397,"ctaLink":398},[354],{"data":3658,"content":3659,"nodeType":74},{},[3660,3666],{"data":3661,"content":3662,"nodeType":78},{},[3663],{"data":3664,"marks":3665,"value":366,"nodeType":82},{},[],{"data":3667,"content":3668,"nodeType":87},{},[3669],{"data":3670,"marks":3671,"value":373,"nodeType":82},{},[],{"metadata":3673,"sys":3676,"fields":3681},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3679,"publishedVersion":62,"revision":44,"locale":29},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3682},{"url":389,"details":3683,"fileName":395,"contentType":396},{"size":391,"image":3684},{"width":393,"height":394},{"sys":3686,"fields":3689},{"id":3687,"createdAt":3688},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":3690,"slug":3691,"articleIntro":3690,"category":3692},"6378 - Taxes diverses","compte-6378-taxes-diverses",[3693],{"metadata":3694,"sys":3697,"fields":3704},{"tags":3695,"concepts":3696},[],[],{"space":3698,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3700,"publishedVersion":345,"revision":62,"contentType":3702,"locale":29},{"sys":3699},{"type":12,"linkType":13,"id":14},{"sys":3701},{"id":21,"type":12,"linkType":22},{"sys":3703},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3705,"metaTitle":355,"metaDescription":356,"mainTitle":3706,"subtitle":374,"heroImage":3721,"ctaButton":397,"ctaLink":398},[354],{"data":3707,"content":3708,"nodeType":74},{},[3709,3715],{"data":3710,"content":3711,"nodeType":78},{},[3712],{"data":3713,"marks":3714,"value":366,"nodeType":82},{},[],{"data":3716,"content":3717,"nodeType":87},{},[3718],{"data":3719,"marks":3720,"value":373,"nodeType":82},{},[],{"metadata":3722,"sys":3725,"fields":3730},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3728,"publishedVersion":62,"revision":44,"locale":29},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3731},{"url":389,"details":3732,"fileName":395,"contentType":396},{"size":391,"image":3733},{"width":393,"height":394},{"sys":3735,"fields":3738},{"id":3736,"createdAt":3737},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":3739,"slug":3740,"articleIntro":3739,"category":3741},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[3742],{"metadata":3743,"sys":3746,"fields":3753},{"tags":3744,"concepts":3745},[],[],{"space":3747,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3749,"publishedVersion":345,"revision":62,"contentType":3751,"locale":29},{"sys":3748},{"type":12,"linkType":13,"id":14},{"sys":3750},{"id":21,"type":12,"linkType":22},{"sys":3752},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3754,"metaTitle":355,"metaDescription":356,"mainTitle":3755,"subtitle":374,"heroImage":3770,"ctaButton":397,"ctaLink":398},[354],{"data":3756,"content":3757,"nodeType":74},{},[3758,3764],{"data":3759,"content":3760,"nodeType":78},{},[3761],{"data":3762,"marks":3763,"value":366,"nodeType":82},{},[],{"data":3765,"content":3766,"nodeType":87},{},[3767],{"data":3768,"marks":3769,"value":373,"nodeType":82},{},[],{"metadata":3771,"sys":3774,"fields":3779},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3777,"publishedVersion":62,"revision":44,"locale":29},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3780},{"url":389,"details":3781,"fileName":395,"contentType":396},{"size":391,"image":3782},{"width":393,"height":394},{"sys":3784,"fields":3787},{"id":3785,"createdAt":3786},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":3788,"slug":3789,"articleIntro":3788,"category":3790},"2751 - Dépôts","compte-2751-depots",[3791],{"metadata":3792,"sys":3795,"fields":3802},{"tags":3793,"concepts":3794},[],[],{"space":3796,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3798,"publishedVersion":345,"revision":62,"contentType":3800,"locale":29},{"sys":3797},{"type":12,"linkType":13,"id":14},{"sys":3799},{"id":21,"type":12,"linkType":22},{"sys":3801},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3803,"metaTitle":355,"metaDescription":356,"mainTitle":3804,"subtitle":374,"heroImage":3819,"ctaButton":397,"ctaLink":398},[354],{"data":3805,"content":3806,"nodeType":74},{},[3807,3813],{"data":3808,"content":3809,"nodeType":78},{},[3810],{"data":3811,"marks":3812,"value":366,"nodeType":82},{},[],{"data":3814,"content":3815,"nodeType":87},{},[3816],{"data":3817,"marks":3818,"value":373,"nodeType":82},{},[],{"metadata":3820,"sys":3823,"fields":3828},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3826,"publishedVersion":62,"revision":44,"locale":29},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3829},{"url":389,"details":3830,"fileName":395,"contentType":396},{"size":391,"image":3831},{"width":393,"height":394},{"sys":3833,"fields":3836},{"id":3834,"createdAt":3835},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":3837,"slug":3838,"articleIntro":3837,"category":3839},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[3840],{"metadata":3841,"sys":3844,"fields":3851},{"tags":3842,"concepts":3843},[],[],{"space":3845,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3847,"publishedVersion":345,"revision":62,"contentType":3849,"locale":29},{"sys":3846},{"type":12,"linkType":13,"id":14},{"sys":3848},{"id":21,"type":12,"linkType":22},{"sys":3850},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3852,"metaTitle":355,"metaDescription":356,"mainTitle":3853,"subtitle":374,"heroImage":3868,"ctaButton":397,"ctaLink":398},[354],{"data":3854,"content":3855,"nodeType":74},{},[3856,3862],{"data":3857,"content":3858,"nodeType":78},{},[3859],{"data":3860,"marks":3861,"value":366,"nodeType":82},{},[],{"data":3863,"content":3864,"nodeType":87},{},[3865],{"data":3866,"marks":3867,"value":373,"nodeType":82},{},[],{"metadata":3869,"sys":3872,"fields":3877},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3875,"publishedVersion":62,"revision":44,"locale":29},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3878},{"url":389,"details":3879,"fileName":395,"contentType":396},{"size":391,"image":3880},{"width":393,"height":394},{"sys":3882,"fields":3885},{"id":3883,"createdAt":3884},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":3886,"slug":3887,"articleIntro":-1,"category":3888},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[3889],{"metadata":3890,"sys":3893,"fields":3900},{"tags":3891,"concepts":3892},[],[],{"space":3894,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3896,"publishedVersion":345,"revision":62,"contentType":3898,"locale":29},{"sys":3895},{"type":12,"linkType":13,"id":14},{"sys":3897},{"id":21,"type":12,"linkType":22},{"sys":3899},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3901,"metaTitle":355,"metaDescription":356,"mainTitle":3902,"subtitle":374,"heroImage":3917,"ctaButton":397,"ctaLink":398},[354],{"data":3903,"content":3904,"nodeType":74},{},[3905,3911],{"data":3906,"content":3907,"nodeType":78},{},[3908],{"data":3909,"marks":3910,"value":366,"nodeType":82},{},[],{"data":3912,"content":3913,"nodeType":87},{},[3914],{"data":3915,"marks":3916,"value":373,"nodeType":82},{},[],{"metadata":3918,"sys":3921,"fields":3926},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3924,"publishedVersion":62,"revision":44,"locale":29},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3927},{"url":389,"details":3928,"fileName":395,"contentType":396},{"size":391,"image":3929},{"width":393,"height":394},{"sys":3931,"fields":3934},{"id":3932,"createdAt":3933},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":3935,"slug":3936,"articleIntro":3935,"category":3937},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[3938],{"metadata":3939,"sys":3942,"fields":3949},{"tags":3940,"concepts":3941},[],[],{"space":3943,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3945,"publishedVersion":345,"revision":62,"contentType":3947,"locale":29},{"sys":3944},{"type":12,"linkType":13,"id":14},{"sys":3946},{"id":21,"type":12,"linkType":22},{"sys":3948},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3950,"metaTitle":355,"metaDescription":356,"mainTitle":3951,"subtitle":374,"heroImage":3966,"ctaButton":397,"ctaLink":398},[354],{"data":3952,"content":3953,"nodeType":74},{},[3954,3960],{"data":3955,"content":3956,"nodeType":78},{},[3957],{"data":3958,"marks":3959,"value":366,"nodeType":82},{},[],{"data":3961,"content":3962,"nodeType":87},{},[3963],{"data":3964,"marks":3965,"value":373,"nodeType":82},{},[],{"metadata":3967,"sys":3970,"fields":3975},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":3973,"publishedVersion":62,"revision":44,"locale":29},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":3976},{"url":389,"details":3977,"fileName":395,"contentType":396},{"size":391,"image":3978},{"width":393,"height":394},{"sys":3980,"fields":3983},{"id":3981,"createdAt":3982},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":3984,"slug":3985,"articleIntro":3984,"category":3986},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[3987],{"metadata":3988,"sys":3991,"fields":3998},{"tags":3989,"concepts":3990},[],[],{"space":3992,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":3994,"publishedVersion":345,"revision":62,"contentType":3996,"locale":29},{"sys":3993},{"type":12,"linkType":13,"id":14},{"sys":3995},{"id":21,"type":12,"linkType":22},{"sys":3997},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":3999,"metaTitle":355,"metaDescription":356,"mainTitle":4000,"subtitle":374,"heroImage":4015,"ctaButton":397,"ctaLink":398},[354],{"data":4001,"content":4002,"nodeType":74},{},[4003,4009],{"data":4004,"content":4005,"nodeType":78},{},[4006],{"data":4007,"marks":4008,"value":366,"nodeType":82},{},[],{"data":4010,"content":4011,"nodeType":87},{},[4012],{"data":4013,"marks":4014,"value":373,"nodeType":82},{},[],{"metadata":4016,"sys":4019,"fields":4024},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4022,"publishedVersion":62,"revision":44,"locale":29},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4025},{"url":389,"details":4026,"fileName":395,"contentType":396},{"size":391,"image":4027},{"width":393,"height":394},{"sys":4029,"fields":4032},{"id":4030,"createdAt":4031},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":4033,"slug":4034,"articleIntro":4033,"category":4035},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[4036],{"metadata":4037,"sys":4040,"fields":4047},{"tags":4038,"concepts":4039},[],[],{"space":4041,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4043,"publishedVersion":345,"revision":62,"contentType":4045,"locale":29},{"sys":4042},{"type":12,"linkType":13,"id":14},{"sys":4044},{"id":21,"type":12,"linkType":22},{"sys":4046},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4048,"metaTitle":355,"metaDescription":356,"mainTitle":4049,"subtitle":374,"heroImage":4064,"ctaButton":397,"ctaLink":398},[354],{"data":4050,"content":4051,"nodeType":74},{},[4052,4058],{"data":4053,"content":4054,"nodeType":78},{},[4055],{"data":4056,"marks":4057,"value":366,"nodeType":82},{},[],{"data":4059,"content":4060,"nodeType":87},{},[4061],{"data":4062,"marks":4063,"value":373,"nodeType":82},{},[],{"metadata":4065,"sys":4068,"fields":4073},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4071,"publishedVersion":62,"revision":44,"locale":29},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4074},{"url":389,"details":4075,"fileName":395,"contentType":396},{"size":391,"image":4076},{"width":393,"height":394},{"sys":4078,"fields":4081},{"id":4079,"createdAt":4080},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":4082,"slug":4083,"articleIntro":-1,"category":4084},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[4085],{"metadata":4086,"sys":4089,"fields":4096},{"tags":4087,"concepts":4088},[],[],{"space":4090,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4092,"publishedVersion":345,"revision":62,"contentType":4094,"locale":29},{"sys":4091},{"type":12,"linkType":13,"id":14},{"sys":4093},{"id":21,"type":12,"linkType":22},{"sys":4095},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4097,"metaTitle":355,"metaDescription":356,"mainTitle":4098,"subtitle":374,"heroImage":4113,"ctaButton":397,"ctaLink":398},[354],{"data":4099,"content":4100,"nodeType":74},{},[4101,4107],{"data":4102,"content":4103,"nodeType":78},{},[4104],{"data":4105,"marks":4106,"value":366,"nodeType":82},{},[],{"data":4108,"content":4109,"nodeType":87},{},[4110],{"data":4111,"marks":4112,"value":373,"nodeType":82},{},[],{"metadata":4114,"sys":4117,"fields":4122},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4120,"publishedVersion":62,"revision":44,"locale":29},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4123},{"url":389,"details":4124,"fileName":395,"contentType":396},{"size":391,"image":4125},{"width":393,"height":394},{"sys":4127,"fields":4130},{"id":4128,"createdAt":4129},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":4131,"slug":4132,"articleIntro":4131,"category":4133},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[4134],{"metadata":4135,"sys":4138,"fields":4145},{"tags":4136,"concepts":4137},[],[],{"space":4139,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4141,"publishedVersion":345,"revision":62,"contentType":4143,"locale":29},{"sys":4140},{"type":12,"linkType":13,"id":14},{"sys":4142},{"id":21,"type":12,"linkType":22},{"sys":4144},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4146,"metaTitle":355,"metaDescription":356,"mainTitle":4147,"subtitle":374,"heroImage":4162,"ctaButton":397,"ctaLink":398},[354],{"data":4148,"content":4149,"nodeType":74},{},[4150,4156],{"data":4151,"content":4152,"nodeType":78},{},[4153],{"data":4154,"marks":4155,"value":366,"nodeType":82},{},[],{"data":4157,"content":4158,"nodeType":87},{},[4159],{"data":4160,"marks":4161,"value":373,"nodeType":82},{},[],{"metadata":4163,"sys":4166,"fields":4171},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4169,"publishedVersion":62,"revision":44,"locale":29},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4172},{"url":389,"details":4173,"fileName":395,"contentType":396},{"size":391,"image":4174},{"width":393,"height":394},{"sys":4176,"fields":4179},{"id":4177,"createdAt":4178},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4180,"slug":4181,"articleIntro":4180,"category":4182},"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",[4183],{"metadata":4184,"sys":4187,"fields":4194},{"tags":4185,"concepts":4186},[],[],{"space":4188,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4190,"publishedVersion":345,"revision":62,"contentType":4192,"locale":29},{"sys":4189},{"type":12,"linkType":13,"id":14},{"sys":4191},{"id":21,"type":12,"linkType":22},{"sys":4193},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4195,"metaTitle":355,"metaDescription":356,"mainTitle":4196,"subtitle":374,"heroImage":4211,"ctaButton":397,"ctaLink":398},[354],{"data":4197,"content":4198,"nodeType":74},{},[4199,4205],{"data":4200,"content":4201,"nodeType":78},{},[4202],{"data":4203,"marks":4204,"value":366,"nodeType":82},{},[],{"data":4206,"content":4207,"nodeType":87},{},[4208],{"data":4209,"marks":4210,"value":373,"nodeType":82},{},[],{"metadata":4212,"sys":4215,"fields":4220},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4218,"publishedVersion":62,"revision":44,"locale":29},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4221},{"url":389,"details":4222,"fileName":395,"contentType":396},{"size":391,"image":4223},{"width":393,"height":394},{"sys":4225,"fields":4228},{"id":4226,"createdAt":4227},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":4229,"slug":4230,"articleIntro":-1,"category":4231},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[4232],{"metadata":4233,"sys":4236,"fields":4243},{"tags":4234,"concepts":4235},[],[],{"space":4237,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4239,"publishedVersion":345,"revision":62,"contentType":4241,"locale":29},{"sys":4238},{"type":12,"linkType":13,"id":14},{"sys":4240},{"id":21,"type":12,"linkType":22},{"sys":4242},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4244,"metaTitle":355,"metaDescription":356,"mainTitle":4245,"subtitle":374,"heroImage":4260,"ctaButton":397,"ctaLink":398},[354],{"data":4246,"content":4247,"nodeType":74},{},[4248,4254],{"data":4249,"content":4250,"nodeType":78},{},[4251],{"data":4252,"marks":4253,"value":366,"nodeType":82},{},[],{"data":4255,"content":4256,"nodeType":87},{},[4257],{"data":4258,"marks":4259,"value":373,"nodeType":82},{},[],{"metadata":4261,"sys":4264,"fields":4269},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4267,"publishedVersion":62,"revision":44,"locale":29},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4270},{"url":389,"details":4271,"fileName":395,"contentType":396},{"size":391,"image":4272},{"width":393,"height":394},{"sys":4274,"fields":4277},{"id":4275,"createdAt":4276},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":4278,"slug":4279,"articleIntro":4278,"category":4280},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[4281],{"metadata":4282,"sys":4285,"fields":4292},{"tags":4283,"concepts":4284},[],[],{"space":4286,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4288,"publishedVersion":345,"revision":62,"contentType":4290,"locale":29},{"sys":4287},{"type":12,"linkType":13,"id":14},{"sys":4289},{"id":21,"type":12,"linkType":22},{"sys":4291},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4293,"metaTitle":355,"metaDescription":356,"mainTitle":4294,"subtitle":374,"heroImage":4309,"ctaButton":397,"ctaLink":398},[354],{"data":4295,"content":4296,"nodeType":74},{},[4297,4303],{"data":4298,"content":4299,"nodeType":78},{},[4300],{"data":4301,"marks":4302,"value":366,"nodeType":82},{},[],{"data":4304,"content":4305,"nodeType":87},{},[4306],{"data":4307,"marks":4308,"value":373,"nodeType":82},{},[],{"metadata":4310,"sys":4313,"fields":4318},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4316,"publishedVersion":62,"revision":44,"locale":29},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4319},{"url":389,"details":4320,"fileName":395,"contentType":396},{"size":391,"image":4321},{"width":393,"height":394},{"sys":4323,"fields":4326},{"id":4324,"createdAt":4325},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":4327,"slug":4328,"articleIntro":4327,"category":4329},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[4330],{"metadata":4331,"sys":4334,"fields":4341},{"tags":4332,"concepts":4333},[],[],{"space":4335,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4337,"publishedVersion":345,"revision":62,"contentType":4339,"locale":29},{"sys":4336},{"type":12,"linkType":13,"id":14},{"sys":4338},{"id":21,"type":12,"linkType":22},{"sys":4340},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4342,"metaTitle":355,"metaDescription":356,"mainTitle":4343,"subtitle":374,"heroImage":4358,"ctaButton":397,"ctaLink":398},[354],{"data":4344,"content":4345,"nodeType":74},{},[4346,4352],{"data":4347,"content":4348,"nodeType":78},{},[4349],{"data":4350,"marks":4351,"value":366,"nodeType":82},{},[],{"data":4353,"content":4354,"nodeType":87},{},[4355],{"data":4356,"marks":4357,"value":373,"nodeType":82},{},[],{"metadata":4359,"sys":4362,"fields":4367},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4365,"publishedVersion":62,"revision":44,"locale":29},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4368},{"url":389,"details":4369,"fileName":395,"contentType":396},{"size":391,"image":4370},{"width":393,"height":394},{"sys":4372,"fields":4375},{"id":4373,"createdAt":4374},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":4376,"slug":4377,"articleIntro":4376,"category":4378},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[4379],{"metadata":4380,"sys":4383,"fields":4390},{"tags":4381,"concepts":4382},[],[],{"space":4384,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4386,"publishedVersion":345,"revision":62,"contentType":4388,"locale":29},{"sys":4385},{"type":12,"linkType":13,"id":14},{"sys":4387},{"id":21,"type":12,"linkType":22},{"sys":4389},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4391,"metaTitle":355,"metaDescription":356,"mainTitle":4392,"subtitle":374,"heroImage":4407,"ctaButton":397,"ctaLink":398},[354],{"data":4393,"content":4394,"nodeType":74},{},[4395,4401],{"data":4396,"content":4397,"nodeType":78},{},[4398],{"data":4399,"marks":4400,"value":366,"nodeType":82},{},[],{"data":4402,"content":4403,"nodeType":87},{},[4404],{"data":4405,"marks":4406,"value":373,"nodeType":82},{},[],{"metadata":4408,"sys":4411,"fields":4416},{"tags":4409,"concepts":4410},[],[],{"space":4412,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4414,"publishedVersion":62,"revision":44,"locale":29},{"sys":4413},{"type":12,"linkType":13,"id":14},{"sys":4415},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4417},{"url":389,"details":4418,"fileName":395,"contentType":396},{"size":391,"image":4419},{"width":393,"height":394},{"sys":4421,"fields":4424},{"id":4422,"createdAt":4423},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4425,"slug":4426,"articleIntro":4425,"category":4427},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4428],{"metadata":4429,"sys":4432,"fields":4439},{"tags":4430,"concepts":4431},[],[],{"space":4433,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4435,"publishedVersion":345,"revision":62,"contentType":4437,"locale":29},{"sys":4434},{"type":12,"linkType":13,"id":14},{"sys":4436},{"id":21,"type":12,"linkType":22},{"sys":4438},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4440,"metaTitle":355,"metaDescription":356,"mainTitle":4441,"subtitle":374,"heroImage":4456,"ctaButton":397,"ctaLink":398},[354],{"data":4442,"content":4443,"nodeType":74},{},[4444,4450],{"data":4445,"content":4446,"nodeType":78},{},[4447],{"data":4448,"marks":4449,"value":366,"nodeType":82},{},[],{"data":4451,"content":4452,"nodeType":87},{},[4453],{"data":4454,"marks":4455,"value":373,"nodeType":82},{},[],{"metadata":4457,"sys":4460,"fields":4465},{"tags":4458,"concepts":4459},[],[],{"space":4461,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4463,"publishedVersion":62,"revision":44,"locale":29},{"sys":4462},{"type":12,"linkType":13,"id":14},{"sys":4464},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4466},{"url":389,"details":4467,"fileName":395,"contentType":396},{"size":391,"image":4468},{"width":393,"height":394},{"sys":4470,"fields":4473},{"id":4471,"createdAt":4472},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":4474,"slug":4475,"articleIntro":-1,"category":4476},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[4477],{"metadata":4478,"sys":4481,"fields":4488},{"tags":4479,"concepts":4480},[],[],{"space":4482,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4484,"publishedVersion":345,"revision":62,"contentType":4486,"locale":29},{"sys":4483},{"type":12,"linkType":13,"id":14},{"sys":4485},{"id":21,"type":12,"linkType":22},{"sys":4487},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4489,"metaTitle":355,"metaDescription":356,"mainTitle":4490,"subtitle":374,"heroImage":4505,"ctaButton":397,"ctaLink":398},[354],{"data":4491,"content":4492,"nodeType":74},{},[4493,4499],{"data":4494,"content":4495,"nodeType":78},{},[4496],{"data":4497,"marks":4498,"value":366,"nodeType":82},{},[],{"data":4500,"content":4501,"nodeType":87},{},[4502],{"data":4503,"marks":4504,"value":373,"nodeType":82},{},[],{"metadata":4506,"sys":4509,"fields":4514},{"tags":4507,"concepts":4508},[],[],{"space":4510,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4512,"publishedVersion":62,"revision":44,"locale":29},{"sys":4511},{"type":12,"linkType":13,"id":14},{"sys":4513},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4515},{"url":389,"details":4516,"fileName":395,"contentType":396},{"size":391,"image":4517},{"width":393,"height":394},{"sys":4519,"fields":4522},{"id":4520,"createdAt":4521},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":4523,"slug":4524,"articleIntro":4523,"category":4525},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[4526],{"metadata":4527,"sys":4530,"fields":4537},{"tags":4528,"concepts":4529},[],[],{"space":4531,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4533,"publishedVersion":345,"revision":62,"contentType":4535,"locale":29},{"sys":4532},{"type":12,"linkType":13,"id":14},{"sys":4534},{"id":21,"type":12,"linkType":22},{"sys":4536},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4538,"metaTitle":355,"metaDescription":356,"mainTitle":4539,"subtitle":374,"heroImage":4554,"ctaButton":397,"ctaLink":398},[354],{"data":4540,"content":4541,"nodeType":74},{},[4542,4548],{"data":4543,"content":4544,"nodeType":78},{},[4545],{"data":4546,"marks":4547,"value":366,"nodeType":82},{},[],{"data":4549,"content":4550,"nodeType":87},{},[4551],{"data":4552,"marks":4553,"value":373,"nodeType":82},{},[],{"metadata":4555,"sys":4558,"fields":4563},{"tags":4556,"concepts":4557},[],[],{"space":4559,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4561,"publishedVersion":62,"revision":44,"locale":29},{"sys":4560},{"type":12,"linkType":13,"id":14},{"sys":4562},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4564},{"url":389,"details":4565,"fileName":395,"contentType":396},{"size":391,"image":4566},{"width":393,"height":394},{"sys":4568,"fields":4571},{"id":4569,"createdAt":4570},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":4572,"slug":4573,"articleIntro":4572,"category":4574},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[4575],{"metadata":4576,"sys":4579,"fields":4586},{"tags":4577,"concepts":4578},[],[],{"space":4580,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4582,"publishedVersion":345,"revision":62,"contentType":4584,"locale":29},{"sys":4581},{"type":12,"linkType":13,"id":14},{"sys":4583},{"id":21,"type":12,"linkType":22},{"sys":4585},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4587,"metaTitle":355,"metaDescription":356,"mainTitle":4588,"subtitle":374,"heroImage":4603,"ctaButton":397,"ctaLink":398},[354],{"data":4589,"content":4590,"nodeType":74},{},[4591,4597],{"data":4592,"content":4593,"nodeType":78},{},[4594],{"data":4595,"marks":4596,"value":366,"nodeType":82},{},[],{"data":4598,"content":4599,"nodeType":87},{},[4600],{"data":4601,"marks":4602,"value":373,"nodeType":82},{},[],{"metadata":4604,"sys":4607,"fields":4612},{"tags":4605,"concepts":4606},[],[],{"space":4608,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4610,"publishedVersion":62,"revision":44,"locale":29},{"sys":4609},{"type":12,"linkType":13,"id":14},{"sys":4611},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4613},{"url":389,"details":4614,"fileName":395,"contentType":396},{"size":391,"image":4615},{"width":393,"height":394},{"sys":4617,"fields":4620},{"id":4618,"createdAt":4619},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":4621,"slug":4622,"articleIntro":4621,"category":4623},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[4624],{"metadata":4625,"sys":4628,"fields":4635},{"tags":4626,"concepts":4627},[],[],{"space":4629,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4631,"publishedVersion":345,"revision":62,"contentType":4633,"locale":29},{"sys":4630},{"type":12,"linkType":13,"id":14},{"sys":4632},{"id":21,"type":12,"linkType":22},{"sys":4634},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4636,"metaTitle":355,"metaDescription":356,"mainTitle":4637,"subtitle":374,"heroImage":4652,"ctaButton":397,"ctaLink":398},[354],{"data":4638,"content":4639,"nodeType":74},{},[4640,4646],{"data":4641,"content":4642,"nodeType":78},{},[4643],{"data":4644,"marks":4645,"value":366,"nodeType":82},{},[],{"data":4647,"content":4648,"nodeType":87},{},[4649],{"data":4650,"marks":4651,"value":373,"nodeType":82},{},[],{"metadata":4653,"sys":4656,"fields":4661},{"tags":4654,"concepts":4655},[],[],{"space":4657,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4659,"publishedVersion":62,"revision":44,"locale":29},{"sys":4658},{"type":12,"linkType":13,"id":14},{"sys":4660},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4662},{"url":389,"details":4663,"fileName":395,"contentType":396},{"size":391,"image":4664},{"width":393,"height":394},{"sys":4666,"fields":4669},{"id":4667,"createdAt":4668},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":4670,"slug":4671,"articleIntro":-1,"category":4672},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[4673],{"metadata":4674,"sys":4677,"fields":4684},{"tags":4675,"concepts":4676},[],[],{"space":4678,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4680,"publishedVersion":345,"revision":62,"contentType":4682,"locale":29},{"sys":4679},{"type":12,"linkType":13,"id":14},{"sys":4681},{"id":21,"type":12,"linkType":22},{"sys":4683},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4685,"metaTitle":355,"metaDescription":356,"mainTitle":4686,"subtitle":374,"heroImage":4701,"ctaButton":397,"ctaLink":398},[354],{"data":4687,"content":4688,"nodeType":74},{},[4689,4695],{"data":4690,"content":4691,"nodeType":78},{},[4692],{"data":4693,"marks":4694,"value":366,"nodeType":82},{},[],{"data":4696,"content":4697,"nodeType":87},{},[4698],{"data":4699,"marks":4700,"value":373,"nodeType":82},{},[],{"metadata":4702,"sys":4705,"fields":4710},{"tags":4703,"concepts":4704},[],[],{"space":4706,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4708,"publishedVersion":62,"revision":44,"locale":29},{"sys":4707},{"type":12,"linkType":13,"id":14},{"sys":4709},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4711},{"url":389,"details":4712,"fileName":395,"contentType":396},{"size":391,"image":4713},{"width":393,"height":394},{"sys":4715,"fields":4718},{"id":4716,"createdAt":4717},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":4719,"slug":4720,"articleIntro":4719,"category":4721},"472 - Comptes d'attente","compte-472-comptes-d-attente",[4722],{"metadata":4723,"sys":4726,"fields":4733},{"tags":4724,"concepts":4725},[],[],{"space":4727,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4729,"publishedVersion":345,"revision":62,"contentType":4731,"locale":29},{"sys":4728},{"type":12,"linkType":13,"id":14},{"sys":4730},{"id":21,"type":12,"linkType":22},{"sys":4732},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4734,"metaTitle":355,"metaDescription":356,"mainTitle":4735,"subtitle":374,"heroImage":4750,"ctaButton":397,"ctaLink":398},[354],{"data":4736,"content":4737,"nodeType":74},{},[4738,4744],{"data":4739,"content":4740,"nodeType":78},{},[4741],{"data":4742,"marks":4743,"value":366,"nodeType":82},{},[],{"data":4745,"content":4746,"nodeType":87},{},[4747],{"data":4748,"marks":4749,"value":373,"nodeType":82},{},[],{"metadata":4751,"sys":4754,"fields":4759},{"tags":4752,"concepts":4753},[],[],{"space":4755,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4757,"publishedVersion":62,"revision":44,"locale":29},{"sys":4756},{"type":12,"linkType":13,"id":14},{"sys":4758},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4760},{"url":389,"details":4761,"fileName":395,"contentType":396},{"size":391,"image":4762},{"width":393,"height":394},{"sys":4764,"fields":4767},{"id":4765,"createdAt":4766},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":4768,"slug":4769,"articleIntro":4768,"category":4770},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[4771],{"metadata":4772,"sys":4775,"fields":4782},{"tags":4773,"concepts":4774},[],[],{"space":4776,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4778,"publishedVersion":345,"revision":62,"contentType":4780,"locale":29},{"sys":4777},{"type":12,"linkType":13,"id":14},{"sys":4779},{"id":21,"type":12,"linkType":22},{"sys":4781},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4783,"metaTitle":355,"metaDescription":356,"mainTitle":4784,"subtitle":374,"heroImage":4799,"ctaButton":397,"ctaLink":398},[354],{"data":4785,"content":4786,"nodeType":74},{},[4787,4793],{"data":4788,"content":4789,"nodeType":78},{},[4790],{"data":4791,"marks":4792,"value":366,"nodeType":82},{},[],{"data":4794,"content":4795,"nodeType":87},{},[4796],{"data":4797,"marks":4798,"value":373,"nodeType":82},{},[],{"metadata":4800,"sys":4803,"fields":4808},{"tags":4801,"concepts":4802},[],[],{"space":4804,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4806,"publishedVersion":62,"revision":44,"locale":29},{"sys":4805},{"type":12,"linkType":13,"id":14},{"sys":4807},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4809},{"url":389,"details":4810,"fileName":395,"contentType":396},{"size":391,"image":4811},{"width":393,"height":394},{"sys":4813,"fields":4816},{"id":4814,"createdAt":4815},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":4817,"slug":4818,"articleIntro":-1,"category":4819},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[4820],{"metadata":4821,"sys":4824,"fields":4831},{"tags":4822,"concepts":4823},[],[],{"space":4825,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4827,"publishedVersion":345,"revision":62,"contentType":4829,"locale":29},{"sys":4826},{"type":12,"linkType":13,"id":14},{"sys":4828},{"id":21,"type":12,"linkType":22},{"sys":4830},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4832,"metaTitle":355,"metaDescription":356,"mainTitle":4833,"subtitle":374,"heroImage":4848,"ctaButton":397,"ctaLink":398},[354],{"data":4834,"content":4835,"nodeType":74},{},[4836,4842],{"data":4837,"content":4838,"nodeType":78},{},[4839],{"data":4840,"marks":4841,"value":366,"nodeType":82},{},[],{"data":4843,"content":4844,"nodeType":87},{},[4845],{"data":4846,"marks":4847,"value":373,"nodeType":82},{},[],{"metadata":4849,"sys":4852,"fields":4857},{"tags":4850,"concepts":4851},[],[],{"space":4853,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4855,"publishedVersion":62,"revision":44,"locale":29},{"sys":4854},{"type":12,"linkType":13,"id":14},{"sys":4856},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4858},{"url":389,"details":4859,"fileName":395,"contentType":396},{"size":391,"image":4860},{"width":393,"height":394},{"sys":4862,"fields":4865},{"id":4863,"createdAt":4864},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":4866,"slug":4867,"articleIntro":4866,"category":4868},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[4869],{"metadata":4870,"sys":4873,"fields":4880},{"tags":4871,"concepts":4872},[],[],{"space":4874,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4876,"publishedVersion":345,"revision":62,"contentType":4878,"locale":29},{"sys":4875},{"type":12,"linkType":13,"id":14},{"sys":4877},{"id":21,"type":12,"linkType":22},{"sys":4879},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4881,"metaTitle":355,"metaDescription":356,"mainTitle":4882,"subtitle":374,"heroImage":4897,"ctaButton":397,"ctaLink":398},[354],{"data":4883,"content":4884,"nodeType":74},{},[4885,4891],{"data":4886,"content":4887,"nodeType":78},{},[4888],{"data":4889,"marks":4890,"value":366,"nodeType":82},{},[],{"data":4892,"content":4893,"nodeType":87},{},[4894],{"data":4895,"marks":4896,"value":373,"nodeType":82},{},[],{"metadata":4898,"sys":4901,"fields":4906},{"tags":4899,"concepts":4900},[],[],{"space":4902,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4904,"publishedVersion":62,"revision":44,"locale":29},{"sys":4903},{"type":12,"linkType":13,"id":14},{"sys":4905},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4907},{"url":389,"details":4908,"fileName":395,"contentType":396},{"size":391,"image":4909},{"width":393,"height":394},{"sys":4911,"fields":4914},{"id":4912,"createdAt":4913},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":4915,"slug":4916,"articleIntro":-1,"category":4917},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[4918],{"metadata":4919,"sys":4922,"fields":4929},{"tags":4920,"concepts":4921},[],[],{"space":4923,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4925,"publishedVersion":345,"revision":62,"contentType":4927,"locale":29},{"sys":4924},{"type":12,"linkType":13,"id":14},{"sys":4926},{"id":21,"type":12,"linkType":22},{"sys":4928},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4930,"metaTitle":355,"metaDescription":356,"mainTitle":4931,"subtitle":374,"heroImage":4946,"ctaButton":397,"ctaLink":398},[354],{"data":4932,"content":4933,"nodeType":74},{},[4934,4940],{"data":4935,"content":4936,"nodeType":78},{},[4937],{"data":4938,"marks":4939,"value":366,"nodeType":82},{},[],{"data":4941,"content":4942,"nodeType":87},{},[4943],{"data":4944,"marks":4945,"value":373,"nodeType":82},{},[],{"metadata":4947,"sys":4950,"fields":4955},{"tags":4948,"concepts":4949},[],[],{"space":4951,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":4953,"publishedVersion":62,"revision":44,"locale":29},{"sys":4952},{"type":12,"linkType":13,"id":14},{"sys":4954},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":4956},{"url":389,"details":4957,"fileName":395,"contentType":396},{"size":391,"image":4958},{"width":393,"height":394},{"sys":4960,"fields":4963},{"id":4961,"createdAt":4962},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":4964,"slug":4965,"articleIntro":4964,"category":4966},"2611 - Actions","compte-2611-actions",[4967],{"metadata":4968,"sys":4971,"fields":4978},{"tags":4969,"concepts":4970},[],[],{"space":4972,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":4974,"publishedVersion":345,"revision":62,"contentType":4976,"locale":29},{"sys":4973},{"type":12,"linkType":13,"id":14},{"sys":4975},{"id":21,"type":12,"linkType":22},{"sys":4977},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":4979,"metaTitle":355,"metaDescription":356,"mainTitle":4980,"subtitle":374,"heroImage":4995,"ctaButton":397,"ctaLink":398},[354],{"data":4981,"content":4982,"nodeType":74},{},[4983,4989],{"data":4984,"content":4985,"nodeType":78},{},[4986],{"data":4987,"marks":4988,"value":366,"nodeType":82},{},[],{"data":4990,"content":4991,"nodeType":87},{},[4992],{"data":4993,"marks":4994,"value":373,"nodeType":82},{},[],{"metadata":4996,"sys":4999,"fields":5004},{"tags":4997,"concepts":4998},[],[],{"space":5000,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5002,"publishedVersion":62,"revision":44,"locale":29},{"sys":5001},{"type":12,"linkType":13,"id":14},{"sys":5003},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5005},{"url":389,"details":5006,"fileName":395,"contentType":396},{"size":391,"image":5007},{"width":393,"height":394},{"sys":5009,"fields":5012},{"id":5010,"createdAt":5011},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":5013,"slug":5014,"articleIntro":5013,"category":5015},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[5016],{"metadata":5017,"sys":5020,"fields":5027},{"tags":5018,"concepts":5019},[],[],{"space":5021,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5023,"publishedVersion":345,"revision":62,"contentType":5025,"locale":29},{"sys":5022},{"type":12,"linkType":13,"id":14},{"sys":5024},{"id":21,"type":12,"linkType":22},{"sys":5026},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5028,"metaTitle":355,"metaDescription":356,"mainTitle":5029,"subtitle":374,"heroImage":5044,"ctaButton":397,"ctaLink":398},[354],{"data":5030,"content":5031,"nodeType":74},{},[5032,5038],{"data":5033,"content":5034,"nodeType":78},{},[5035],{"data":5036,"marks":5037,"value":366,"nodeType":82},{},[],{"data":5039,"content":5040,"nodeType":87},{},[5041],{"data":5042,"marks":5043,"value":373,"nodeType":82},{},[],{"metadata":5045,"sys":5048,"fields":5053},{"tags":5046,"concepts":5047},[],[],{"space":5049,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5051,"publishedVersion":62,"revision":44,"locale":29},{"sys":5050},{"type":12,"linkType":13,"id":14},{"sys":5052},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5054},{"url":389,"details":5055,"fileName":395,"contentType":396},{"size":391,"image":5056},{"width":393,"height":394},{"sys":5058,"fields":5061},{"id":5059,"createdAt":5060},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5062,"slug":5063,"articleIntro":5062,"category":5064},"6471 - Prestations directes","compte-6471-prestations-directes",[5065],{"metadata":5066,"sys":5069,"fields":5076},{"tags":5067,"concepts":5068},[],[],{"space":5070,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5072,"publishedVersion":345,"revision":62,"contentType":5074,"locale":29},{"sys":5071},{"type":12,"linkType":13,"id":14},{"sys":5073},{"id":21,"type":12,"linkType":22},{"sys":5075},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5077,"metaTitle":355,"metaDescription":356,"mainTitle":5078,"subtitle":374,"heroImage":5093,"ctaButton":397,"ctaLink":398},[354],{"data":5079,"content":5080,"nodeType":74},{},[5081,5087],{"data":5082,"content":5083,"nodeType":78},{},[5084],{"data":5085,"marks":5086,"value":366,"nodeType":82},{},[],{"data":5088,"content":5089,"nodeType":87},{},[5090],{"data":5091,"marks":5092,"value":373,"nodeType":82},{},[],{"metadata":5094,"sys":5097,"fields":5102},{"tags":5095,"concepts":5096},[],[],{"space":5098,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5100,"publishedVersion":62,"revision":44,"locale":29},{"sys":5099},{"type":12,"linkType":13,"id":14},{"sys":5101},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5103},{"url":389,"details":5104,"fileName":395,"contentType":396},{"size":391,"image":5105},{"width":393,"height":394},{"sys":5107,"fields":5110},{"id":5108,"createdAt":5109},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":5111,"slug":5112,"articleIntro":5111,"category":5113},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[5114],{"metadata":5115,"sys":5118,"fields":5125},{"tags":5116,"concepts":5117},[],[],{"space":5119,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5121,"publishedVersion":345,"revision":62,"contentType":5123,"locale":29},{"sys":5120},{"type":12,"linkType":13,"id":14},{"sys":5122},{"id":21,"type":12,"linkType":22},{"sys":5124},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5126,"metaTitle":355,"metaDescription":356,"mainTitle":5127,"subtitle":374,"heroImage":5142,"ctaButton":397,"ctaLink":398},[354],{"data":5128,"content":5129,"nodeType":74},{},[5130,5136],{"data":5131,"content":5132,"nodeType":78},{},[5133],{"data":5134,"marks":5135,"value":366,"nodeType":82},{},[],{"data":5137,"content":5138,"nodeType":87},{},[5139],{"data":5140,"marks":5141,"value":373,"nodeType":82},{},[],{"metadata":5143,"sys":5146,"fields":5151},{"tags":5144,"concepts":5145},[],[],{"space":5147,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5149,"publishedVersion":62,"revision":44,"locale":29},{"sys":5148},{"type":12,"linkType":13,"id":14},{"sys":5150},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5152},{"url":389,"details":5153,"fileName":395,"contentType":396},{"size":391,"image":5154},{"width":393,"height":394},{"sys":5156,"fields":5159},{"id":5157,"createdAt":5158},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":5160,"slug":5161,"articleIntro":5160,"category":5162},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[5163],{"metadata":5164,"sys":5167,"fields":5174},{"tags":5165,"concepts":5166},[],[],{"space":5168,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5170,"publishedVersion":345,"revision":62,"contentType":5172,"locale":29},{"sys":5169},{"type":12,"linkType":13,"id":14},{"sys":5171},{"id":21,"type":12,"linkType":22},{"sys":5173},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5175,"metaTitle":355,"metaDescription":356,"mainTitle":5176,"subtitle":374,"heroImage":5191,"ctaButton":397,"ctaLink":398},[354],{"data":5177,"content":5178,"nodeType":74},{},[5179,5185],{"data":5180,"content":5181,"nodeType":78},{},[5182],{"data":5183,"marks":5184,"value":366,"nodeType":82},{},[],{"data":5186,"content":5187,"nodeType":87},{},[5188],{"data":5189,"marks":5190,"value":373,"nodeType":82},{},[],{"metadata":5192,"sys":5195,"fields":5200},{"tags":5193,"concepts":5194},[],[],{"space":5196,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5198,"publishedVersion":62,"revision":44,"locale":29},{"sys":5197},{"type":12,"linkType":13,"id":14},{"sys":5199},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5201},{"url":389,"details":5202,"fileName":395,"contentType":396},{"size":391,"image":5203},{"width":393,"height":394},{"sys":5205,"fields":5208},{"id":5206,"createdAt":5207},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":5209,"slug":5210,"articleIntro":5209,"category":5211},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[5212],{"metadata":5213,"sys":5216,"fields":5223},{"tags":5214,"concepts":5215},[],[],{"space":5217,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5219,"publishedVersion":345,"revision":62,"contentType":5221,"locale":29},{"sys":5218},{"type":12,"linkType":13,"id":14},{"sys":5220},{"id":21,"type":12,"linkType":22},{"sys":5222},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5224,"metaTitle":355,"metaDescription":356,"mainTitle":5225,"subtitle":374,"heroImage":5240,"ctaButton":397,"ctaLink":398},[354],{"data":5226,"content":5227,"nodeType":74},{},[5228,5234],{"data":5229,"content":5230,"nodeType":78},{},[5231],{"data":5232,"marks":5233,"value":366,"nodeType":82},{},[],{"data":5235,"content":5236,"nodeType":87},{},[5237],{"data":5238,"marks":5239,"value":373,"nodeType":82},{},[],{"metadata":5241,"sys":5244,"fields":5249},{"tags":5242,"concepts":5243},[],[],{"space":5245,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5247,"publishedVersion":62,"revision":44,"locale":29},{"sys":5246},{"type":12,"linkType":13,"id":14},{"sys":5248},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5250},{"url":389,"details":5251,"fileName":395,"contentType":396},{"size":391,"image":5252},{"width":393,"height":394},{"sys":5254,"fields":5257},{"id":5255,"createdAt":5256},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":5258,"slug":5259,"articleIntro":5258,"category":5260},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[5261],{"metadata":5262,"sys":5265,"fields":5272},{"tags":5263,"concepts":5264},[],[],{"space":5266,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5268,"publishedVersion":345,"revision":62,"contentType":5270,"locale":29},{"sys":5267},{"type":12,"linkType":13,"id":14},{"sys":5269},{"id":21,"type":12,"linkType":22},{"sys":5271},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5273,"metaTitle":355,"metaDescription":356,"mainTitle":5274,"subtitle":374,"heroImage":5289,"ctaButton":397,"ctaLink":398},[354],{"data":5275,"content":5276,"nodeType":74},{},[5277,5283],{"data":5278,"content":5279,"nodeType":78},{},[5280],{"data":5281,"marks":5282,"value":366,"nodeType":82},{},[],{"data":5284,"content":5285,"nodeType":87},{},[5286],{"data":5287,"marks":5288,"value":373,"nodeType":82},{},[],{"metadata":5290,"sys":5293,"fields":5298},{"tags":5291,"concepts":5292},[],[],{"space":5294,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5296,"publishedVersion":62,"revision":44,"locale":29},{"sys":5295},{"type":12,"linkType":13,"id":14},{"sys":5297},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5299},{"url":389,"details":5300,"fileName":395,"contentType":396},{"size":391,"image":5301},{"width":393,"height":394},{"sys":5303,"fields":5306},{"id":5304,"createdAt":5305},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":5307,"slug":5308,"articleIntro":5307,"category":5309},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[5310],{"metadata":5311,"sys":5314,"fields":5321},{"tags":5312,"concepts":5313},[],[],{"space":5315,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5317,"publishedVersion":345,"revision":62,"contentType":5319,"locale":29},{"sys":5316},{"type":12,"linkType":13,"id":14},{"sys":5318},{"id":21,"type":12,"linkType":22},{"sys":5320},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5322,"metaTitle":355,"metaDescription":356,"mainTitle":5323,"subtitle":374,"heroImage":5338,"ctaButton":397,"ctaLink":398},[354],{"data":5324,"content":5325,"nodeType":74},{},[5326,5332],{"data":5327,"content":5328,"nodeType":78},{},[5329],{"data":5330,"marks":5331,"value":366,"nodeType":82},{},[],{"data":5333,"content":5334,"nodeType":87},{},[5335],{"data":5336,"marks":5337,"value":373,"nodeType":82},{},[],{"metadata":5339,"sys":5342,"fields":5347},{"tags":5340,"concepts":5341},[],[],{"space":5343,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5345,"publishedVersion":62,"revision":44,"locale":29},{"sys":5344},{"type":12,"linkType":13,"id":14},{"sys":5346},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5348},{"url":389,"details":5349,"fileName":395,"contentType":396},{"size":391,"image":5350},{"width":393,"height":394},{"sys":5352,"fields":5355},{"id":5353,"createdAt":5354},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":5356,"slug":5357,"articleIntro":-1,"category":5358},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[5359],{"metadata":5360,"sys":5363,"fields":5370},{"tags":5361,"concepts":5362},[],[],{"space":5364,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5366,"publishedVersion":345,"revision":62,"contentType":5368,"locale":29},{"sys":5365},{"type":12,"linkType":13,"id":14},{"sys":5367},{"id":21,"type":12,"linkType":22},{"sys":5369},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5371,"metaTitle":355,"metaDescription":356,"mainTitle":5372,"subtitle":374,"heroImage":5387,"ctaButton":397,"ctaLink":398},[354],{"data":5373,"content":5374,"nodeType":74},{},[5375,5381],{"data":5376,"content":5377,"nodeType":78},{},[5378],{"data":5379,"marks":5380,"value":366,"nodeType":82},{},[],{"data":5382,"content":5383,"nodeType":87},{},[5384],{"data":5385,"marks":5386,"value":373,"nodeType":82},{},[],{"metadata":5388,"sys":5391,"fields":5396},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5394,"publishedVersion":62,"revision":44,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5397},{"url":389,"details":5398,"fileName":395,"contentType":396},{"size":391,"image":5399},{"width":393,"height":394},{"sys":5401,"fields":5404},{"id":5402,"createdAt":5403},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":5405,"slug":5406,"articleIntro":-1,"category":5407},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[5408],{"metadata":5409,"sys":5412,"fields":5419},{"tags":5410,"concepts":5411},[],[],{"space":5413,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5415,"publishedVersion":345,"revision":62,"contentType":5417,"locale":29},{"sys":5414},{"type":12,"linkType":13,"id":14},{"sys":5416},{"id":21,"type":12,"linkType":22},{"sys":5418},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5420,"metaTitle":355,"metaDescription":356,"mainTitle":5421,"subtitle":374,"heroImage":5436,"ctaButton":397,"ctaLink":398},[354],{"data":5422,"content":5423,"nodeType":74},{},[5424,5430],{"data":5425,"content":5426,"nodeType":78},{},[5427],{"data":5428,"marks":5429,"value":366,"nodeType":82},{},[],{"data":5431,"content":5432,"nodeType":87},{},[5433],{"data":5434,"marks":5435,"value":373,"nodeType":82},{},[],{"metadata":5437,"sys":5440,"fields":5445},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5443,"publishedVersion":62,"revision":44,"locale":29},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5446},{"url":389,"details":5447,"fileName":395,"contentType":396},{"size":391,"image":5448},{"width":393,"height":394},{"sys":5450,"fields":5453},{"id":5451,"createdAt":5452},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":5454,"slug":5455,"articleIntro":5454,"category":5456},"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",[5457],{"metadata":5458,"sys":5461,"fields":5468},{"tags":5459,"concepts":5460},[],[],{"space":5462,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5464,"publishedVersion":345,"revision":62,"contentType":5466,"locale":29},{"sys":5463},{"type":12,"linkType":13,"id":14},{"sys":5465},{"id":21,"type":12,"linkType":22},{"sys":5467},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5469,"metaTitle":355,"metaDescription":356,"mainTitle":5470,"subtitle":374,"heroImage":5485,"ctaButton":397,"ctaLink":398},[354],{"data":5471,"content":5472,"nodeType":74},{},[5473,5479],{"data":5474,"content":5475,"nodeType":78},{},[5476],{"data":5477,"marks":5478,"value":366,"nodeType":82},{},[],{"data":5480,"content":5481,"nodeType":87},{},[5482],{"data":5483,"marks":5484,"value":373,"nodeType":82},{},[],{"metadata":5486,"sys":5489,"fields":5494},{"tags":5487,"concepts":5488},[],[],{"space":5490,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5492,"publishedVersion":62,"revision":44,"locale":29},{"sys":5491},{"type":12,"linkType":13,"id":14},{"sys":5493},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5495},{"url":389,"details":5496,"fileName":395,"contentType":396},{"size":391,"image":5497},{"width":393,"height":394},{"sys":5499,"fields":5502},{"id":5500,"createdAt":5501},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":5503,"slug":5504,"articleIntro":-1,"category":5505},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[5506],{"metadata":5507,"sys":5510,"fields":5517},{"tags":5508,"concepts":5509},[],[],{"space":5511,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5513,"publishedVersion":345,"revision":62,"contentType":5515,"locale":29},{"sys":5512},{"type":12,"linkType":13,"id":14},{"sys":5514},{"id":21,"type":12,"linkType":22},{"sys":5516},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5518,"metaTitle":355,"metaDescription":356,"mainTitle":5519,"subtitle":374,"heroImage":5534,"ctaButton":397,"ctaLink":398},[354],{"data":5520,"content":5521,"nodeType":74},{},[5522,5528],{"data":5523,"content":5524,"nodeType":78},{},[5525],{"data":5526,"marks":5527,"value":366,"nodeType":82},{},[],{"data":5529,"content":5530,"nodeType":87},{},[5531],{"data":5532,"marks":5533,"value":373,"nodeType":82},{},[],{"metadata":5535,"sys":5538,"fields":5543},{"tags":5536,"concepts":5537},[],[],{"space":5539,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5541,"publishedVersion":62,"revision":44,"locale":29},{"sys":5540},{"type":12,"linkType":13,"id":14},{"sys":5542},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5544},{"url":389,"details":5545,"fileName":395,"contentType":396},{"size":391,"image":5546},{"width":393,"height":394},{"sys":5548,"fields":5551},{"id":5549,"createdAt":5550},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5552,"slug":5553,"articleIntro":5552,"category":5554},"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",[5555],{"metadata":5556,"sys":5559,"fields":5566},{"tags":5557,"concepts":5558},[],[],{"space":5560,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5562,"publishedVersion":345,"revision":62,"contentType":5564,"locale":29},{"sys":5561},{"type":12,"linkType":13,"id":14},{"sys":5563},{"id":21,"type":12,"linkType":22},{"sys":5565},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5567,"metaTitle":355,"metaDescription":356,"mainTitle":5568,"subtitle":374,"heroImage":5583,"ctaButton":397,"ctaLink":398},[354],{"data":5569,"content":5570,"nodeType":74},{},[5571,5577],{"data":5572,"content":5573,"nodeType":78},{},[5574],{"data":5575,"marks":5576,"value":366,"nodeType":82},{},[],{"data":5578,"content":5579,"nodeType":87},{},[5580],{"data":5581,"marks":5582,"value":373,"nodeType":82},{},[],{"metadata":5584,"sys":5587,"fields":5592},{"tags":5585,"concepts":5586},[],[],{"space":5588,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5590,"publishedVersion":62,"revision":44,"locale":29},{"sys":5589},{"type":12,"linkType":13,"id":14},{"sys":5591},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5593},{"url":389,"details":5594,"fileName":395,"contentType":396},{"size":391,"image":5595},{"width":393,"height":394},{"sys":5597,"fields":5600},{"id":5598,"createdAt":5599},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":5601,"slug":5602,"articleIntro":-1,"category":5603},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[5604],{"metadata":5605,"sys":5608,"fields":5615},{"tags":5606,"concepts":5607},[],[],{"space":5609,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5611,"publishedVersion":345,"revision":62,"contentType":5613,"locale":29},{"sys":5610},{"type":12,"linkType":13,"id":14},{"sys":5612},{"id":21,"type":12,"linkType":22},{"sys":5614},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5616,"metaTitle":355,"metaDescription":356,"mainTitle":5617,"subtitle":374,"heroImage":5632,"ctaButton":397,"ctaLink":398},[354],{"data":5618,"content":5619,"nodeType":74},{},[5620,5626],{"data":5621,"content":5622,"nodeType":78},{},[5623],{"data":5624,"marks":5625,"value":366,"nodeType":82},{},[],{"data":5627,"content":5628,"nodeType":87},{},[5629],{"data":5630,"marks":5631,"value":373,"nodeType":82},{},[],{"metadata":5633,"sys":5636,"fields":5641},{"tags":5634,"concepts":5635},[],[],{"space":5637,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5639,"publishedVersion":62,"revision":44,"locale":29},{"sys":5638},{"type":12,"linkType":13,"id":14},{"sys":5640},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5642},{"url":389,"details":5643,"fileName":395,"contentType":396},{"size":391,"image":5644},{"width":393,"height":394},{"sys":5646,"fields":5649},{"id":5647,"createdAt":5648},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":5650,"slug":5651,"articleIntro":-1,"category":5652},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[5653],{"metadata":5654,"sys":5657,"fields":5664},{"tags":5655,"concepts":5656},[],[],{"space":5658,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5660,"publishedVersion":345,"revision":62,"contentType":5662,"locale":29},{"sys":5659},{"type":12,"linkType":13,"id":14},{"sys":5661},{"id":21,"type":12,"linkType":22},{"sys":5663},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5665,"metaTitle":355,"metaDescription":356,"mainTitle":5666,"subtitle":374,"heroImage":5681,"ctaButton":397,"ctaLink":398},[354],{"data":5667,"content":5668,"nodeType":74},{},[5669,5675],{"data":5670,"content":5671,"nodeType":78},{},[5672],{"data":5673,"marks":5674,"value":366,"nodeType":82},{},[],{"data":5676,"content":5677,"nodeType":87},{},[5678],{"data":5679,"marks":5680,"value":373,"nodeType":82},{},[],{"metadata":5682,"sys":5685,"fields":5690},{"tags":5683,"concepts":5684},[],[],{"space":5686,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5688,"publishedVersion":62,"revision":44,"locale":29},{"sys":5687},{"type":12,"linkType":13,"id":14},{"sys":5689},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5691},{"url":389,"details":5692,"fileName":395,"contentType":396},{"size":391,"image":5693},{"width":393,"height":394},{"sys":5695,"fields":5698},{"id":5696,"createdAt":5697},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":5699,"slug":5700,"articleIntro":5699,"category":5701},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[5702],{"metadata":5703,"sys":5706,"fields":5713},{"tags":5704,"concepts":5705},[],[],{"space":5707,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5709,"publishedVersion":345,"revision":62,"contentType":5711,"locale":29},{"sys":5708},{"type":12,"linkType":13,"id":14},{"sys":5710},{"id":21,"type":12,"linkType":22},{"sys":5712},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5714,"metaTitle":355,"metaDescription":356,"mainTitle":5715,"subtitle":374,"heroImage":5730,"ctaButton":397,"ctaLink":398},[354],{"data":5716,"content":5717,"nodeType":74},{},[5718,5724],{"data":5719,"content":5720,"nodeType":78},{},[5721],{"data":5722,"marks":5723,"value":366,"nodeType":82},{},[],{"data":5725,"content":5726,"nodeType":87},{},[5727],{"data":5728,"marks":5729,"value":373,"nodeType":82},{},[],{"metadata":5731,"sys":5734,"fields":5739},{"tags":5732,"concepts":5733},[],[],{"space":5735,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5737,"publishedVersion":62,"revision":44,"locale":29},{"sys":5736},{"type":12,"linkType":13,"id":14},{"sys":5738},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5740},{"url":389,"details":5741,"fileName":395,"contentType":396},{"size":391,"image":5742},{"width":393,"height":394},{"sys":5744,"fields":5747},{"id":5745,"createdAt":5746},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":5748,"slug":5749,"articleIntro":5748,"category":5750},"Compte 6237 - Publications","compte-6237-publications",[5751],{"metadata":5752,"sys":5755,"fields":5762},{"tags":5753,"concepts":5754},[],[],{"space":5756,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5758,"publishedVersion":345,"revision":62,"contentType":5760,"locale":29},{"sys":5757},{"type":12,"linkType":13,"id":14},{"sys":5759},{"id":21,"type":12,"linkType":22},{"sys":5761},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5763,"metaTitle":355,"metaDescription":356,"mainTitle":5764,"subtitle":374,"heroImage":5779,"ctaButton":397,"ctaLink":398},[354],{"data":5765,"content":5766,"nodeType":74},{},[5767,5773],{"data":5768,"content":5769,"nodeType":78},{},[5770],{"data":5771,"marks":5772,"value":366,"nodeType":82},{},[],{"data":5774,"content":5775,"nodeType":87},{},[5776],{"data":5777,"marks":5778,"value":373,"nodeType":82},{},[],{"metadata":5780,"sys":5783,"fields":5788},{"tags":5781,"concepts":5782},[],[],{"space":5784,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5786,"publishedVersion":62,"revision":44,"locale":29},{"sys":5785},{"type":12,"linkType":13,"id":14},{"sys":5787},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5789},{"url":389,"details":5790,"fileName":395,"contentType":396},{"size":391,"image":5791},{"width":393,"height":394},{"sys":5793,"fields":5796},{"id":5794,"createdAt":5795},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":5797,"slug":5798,"articleIntro":5797,"category":5799},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[5800],{"metadata":5801,"sys":5804,"fields":5811},{"tags":5802,"concepts":5803},[],[],{"space":5805,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5807,"publishedVersion":345,"revision":62,"contentType":5809,"locale":29},{"sys":5806},{"type":12,"linkType":13,"id":14},{"sys":5808},{"id":21,"type":12,"linkType":22},{"sys":5810},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5812,"metaTitle":355,"metaDescription":356,"mainTitle":5813,"subtitle":374,"heroImage":5828,"ctaButton":397,"ctaLink":398},[354],{"data":5814,"content":5815,"nodeType":74},{},[5816,5822],{"data":5817,"content":5818,"nodeType":78},{},[5819],{"data":5820,"marks":5821,"value":366,"nodeType":82},{},[],{"data":5823,"content":5824,"nodeType":87},{},[5825],{"data":5826,"marks":5827,"value":373,"nodeType":82},{},[],{"metadata":5829,"sys":5832,"fields":5837},{"tags":5830,"concepts":5831},[],[],{"space":5833,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5835,"publishedVersion":62,"revision":44,"locale":29},{"sys":5834},{"type":12,"linkType":13,"id":14},{"sys":5836},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5838},{"url":389,"details":5839,"fileName":395,"contentType":396},{"size":391,"image":5840},{"width":393,"height":394},{"sys":5842,"fields":5845},{"id":5843,"createdAt":5844},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":5846,"slug":5847,"articleIntro":5846,"category":5848},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[5849],{"metadata":5850,"sys":5853,"fields":5860},{"tags":5851,"concepts":5852},[],[],{"space":5854,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5856,"publishedVersion":345,"revision":62,"contentType":5858,"locale":29},{"sys":5855},{"type":12,"linkType":13,"id":14},{"sys":5857},{"id":21,"type":12,"linkType":22},{"sys":5859},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5861,"metaTitle":355,"metaDescription":356,"mainTitle":5862,"subtitle":374,"heroImage":5877,"ctaButton":397,"ctaLink":398},[354],{"data":5863,"content":5864,"nodeType":74},{},[5865,5871],{"data":5866,"content":5867,"nodeType":78},{},[5868],{"data":5869,"marks":5870,"value":366,"nodeType":82},{},[],{"data":5872,"content":5873,"nodeType":87},{},[5874],{"data":5875,"marks":5876,"value":373,"nodeType":82},{},[],{"metadata":5878,"sys":5881,"fields":5886},{"tags":5879,"concepts":5880},[],[],{"space":5882,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5884,"publishedVersion":62,"revision":44,"locale":29},{"sys":5883},{"type":12,"linkType":13,"id":14},{"sys":5885},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5887},{"url":389,"details":5888,"fileName":395,"contentType":396},{"size":391,"image":5889},{"width":393,"height":394},{"sys":5891,"fields":5894},{"id":5892,"createdAt":5893},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":5895,"slug":5896,"articleIntro":5895,"category":5897},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[5898],{"metadata":5899,"sys":5902,"fields":5909},{"tags":5900,"concepts":5901},[],[],{"space":5903,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5905,"publishedVersion":345,"revision":62,"contentType":5907,"locale":29},{"sys":5904},{"type":12,"linkType":13,"id":14},{"sys":5906},{"id":21,"type":12,"linkType":22},{"sys":5908},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5910,"metaTitle":355,"metaDescription":356,"mainTitle":5911,"subtitle":374,"heroImage":5926,"ctaButton":397,"ctaLink":398},[354],{"data":5912,"content":5913,"nodeType":74},{},[5914,5920],{"data":5915,"content":5916,"nodeType":78},{},[5917],{"data":5918,"marks":5919,"value":366,"nodeType":82},{},[],{"data":5921,"content":5922,"nodeType":87},{},[5923],{"data":5924,"marks":5925,"value":373,"nodeType":82},{},[],{"metadata":5927,"sys":5930,"fields":5935},{"tags":5928,"concepts":5929},[],[],{"space":5931,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5933,"publishedVersion":62,"revision":44,"locale":29},{"sys":5932},{"type":12,"linkType":13,"id":14},{"sys":5934},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5936},{"url":389,"details":5937,"fileName":395,"contentType":396},{"size":391,"image":5938},{"width":393,"height":394},{"sys":5940,"fields":5943},{"id":5941,"createdAt":5942},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":5944,"slug":5945,"articleIntro":5946,"category":5947},"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.",[5948],{"metadata":5949,"sys":5952,"fields":5959},{"tags":5950,"concepts":5951},[],[],{"space":5953,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":5955,"publishedVersion":345,"revision":62,"contentType":5957,"locale":29},{"sys":5954},{"type":12,"linkType":13,"id":14},{"sys":5956},{"id":21,"type":12,"linkType":22},{"sys":5958},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":5960,"metaTitle":355,"metaDescription":356,"mainTitle":5961,"subtitle":374,"heroImage":5976,"ctaButton":397,"ctaLink":398},[354],{"data":5962,"content":5963,"nodeType":74},{},[5964,5970],{"data":5965,"content":5966,"nodeType":78},{},[5967],{"data":5968,"marks":5969,"value":366,"nodeType":82},{},[],{"data":5971,"content":5972,"nodeType":87},{},[5973],{"data":5974,"marks":5975,"value":373,"nodeType":82},{},[],{"metadata":5977,"sys":5980,"fields":5985},{"tags":5978,"concepts":5979},[],[],{"space":5981,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":5983,"publishedVersion":62,"revision":44,"locale":29},{"sys":5982},{"type":12,"linkType":13,"id":14},{"sys":5984},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":5986},{"url":389,"details":5987,"fileName":395,"contentType":396},{"size":391,"image":5988},{"width":393,"height":394},{"sys":5990,"fields":5993},{"id":5991,"createdAt":5992},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":5994,"slug":5995,"articleIntro":-1,"category":5996},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[5997],{"metadata":5998,"sys":6001,"fields":6008},{"tags":5999,"concepts":6000},[],[],{"space":6002,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6004,"publishedVersion":345,"revision":62,"contentType":6006,"locale":29},{"sys":6003},{"type":12,"linkType":13,"id":14},{"sys":6005},{"id":21,"type":12,"linkType":22},{"sys":6007},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6009,"metaTitle":355,"metaDescription":356,"mainTitle":6010,"subtitle":374,"heroImage":6025,"ctaButton":397,"ctaLink":398},[354],{"data":6011,"content":6012,"nodeType":74},{},[6013,6019],{"data":6014,"content":6015,"nodeType":78},{},[6016],{"data":6017,"marks":6018,"value":366,"nodeType":82},{},[],{"data":6020,"content":6021,"nodeType":87},{},[6022],{"data":6023,"marks":6024,"value":373,"nodeType":82},{},[],{"metadata":6026,"sys":6029,"fields":6034},{"tags":6027,"concepts":6028},[],[],{"space":6030,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6032,"publishedVersion":62,"revision":44,"locale":29},{"sys":6031},{"type":12,"linkType":13,"id":14},{"sys":6033},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6035},{"url":389,"details":6036,"fileName":395,"contentType":396},{"size":391,"image":6037},{"width":393,"height":394},{"sys":6039,"fields":6042},{"id":6040,"createdAt":6041},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":6043,"slug":6044,"articleIntro":6043,"category":6045},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[6046],{"metadata":6047,"sys":6050,"fields":6057},{"tags":6048,"concepts":6049},[],[],{"space":6051,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6053,"publishedVersion":345,"revision":62,"contentType":6055,"locale":29},{"sys":6052},{"type":12,"linkType":13,"id":14},{"sys":6054},{"id":21,"type":12,"linkType":22},{"sys":6056},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6058,"metaTitle":355,"metaDescription":356,"mainTitle":6059,"subtitle":374,"heroImage":6074,"ctaButton":397,"ctaLink":398},[354],{"data":6060,"content":6061,"nodeType":74},{},[6062,6068],{"data":6063,"content":6064,"nodeType":78},{},[6065],{"data":6066,"marks":6067,"value":366,"nodeType":82},{},[],{"data":6069,"content":6070,"nodeType":87},{},[6071],{"data":6072,"marks":6073,"value":373,"nodeType":82},{},[],{"metadata":6075,"sys":6078,"fields":6083},{"tags":6076,"concepts":6077},[],[],{"space":6079,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6081,"publishedVersion":62,"revision":44,"locale":29},{"sys":6080},{"type":12,"linkType":13,"id":14},{"sys":6082},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6084},{"url":389,"details":6085,"fileName":395,"contentType":396},{"size":391,"image":6086},{"width":393,"height":394},{"sys":6088,"fields":6091},{"id":6089,"createdAt":6090},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":6092,"slug":6093,"articleIntro":6092,"category":6094},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[6095],{"metadata":6096,"sys":6099,"fields":6106},{"tags":6097,"concepts":6098},[],[],{"space":6100,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6102,"publishedVersion":345,"revision":62,"contentType":6104,"locale":29},{"sys":6101},{"type":12,"linkType":13,"id":14},{"sys":6103},{"id":21,"type":12,"linkType":22},{"sys":6105},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6107,"metaTitle":355,"metaDescription":356,"mainTitle":6108,"subtitle":374,"heroImage":6123,"ctaButton":397,"ctaLink":398},[354],{"data":6109,"content":6110,"nodeType":74},{},[6111,6117],{"data":6112,"content":6113,"nodeType":78},{},[6114],{"data":6115,"marks":6116,"value":366,"nodeType":82},{},[],{"data":6118,"content":6119,"nodeType":87},{},[6120],{"data":6121,"marks":6122,"value":373,"nodeType":82},{},[],{"metadata":6124,"sys":6127,"fields":6132},{"tags":6125,"concepts":6126},[],[],{"space":6128,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6130,"publishedVersion":62,"revision":44,"locale":29},{"sys":6129},{"type":12,"linkType":13,"id":14},{"sys":6131},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6133},{"url":389,"details":6134,"fileName":395,"contentType":396},{"size":391,"image":6135},{"width":393,"height":394},{"sys":6137,"fields":6140},{"id":6138,"createdAt":6139},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":6141,"slug":6142,"articleIntro":6141,"category":6143},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[6144],{"metadata":6145,"sys":6148,"fields":6155},{"tags":6146,"concepts":6147},[],[],{"space":6149,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6151,"publishedVersion":345,"revision":62,"contentType":6153,"locale":29},{"sys":6150},{"type":12,"linkType":13,"id":14},{"sys":6152},{"id":21,"type":12,"linkType":22},{"sys":6154},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6156,"metaTitle":355,"metaDescription":356,"mainTitle":6157,"subtitle":374,"heroImage":6172,"ctaButton":397,"ctaLink":398},[354],{"data":6158,"content":6159,"nodeType":74},{},[6160,6166],{"data":6161,"content":6162,"nodeType":78},{},[6163],{"data":6164,"marks":6165,"value":366,"nodeType":82},{},[],{"data":6167,"content":6168,"nodeType":87},{},[6169],{"data":6170,"marks":6171,"value":373,"nodeType":82},{},[],{"metadata":6173,"sys":6176,"fields":6181},{"tags":6174,"concepts":6175},[],[],{"space":6177,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6179,"publishedVersion":62,"revision":44,"locale":29},{"sys":6178},{"type":12,"linkType":13,"id":14},{"sys":6180},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6182},{"url":389,"details":6183,"fileName":395,"contentType":396},{"size":391,"image":6184},{"width":393,"height":394},{"sys":6186,"fields":6189},{"id":6187,"createdAt":6188},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":6190,"slug":6191,"articleIntro":6190,"category":6192},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[6193],{"metadata":6194,"sys":6197,"fields":6204},{"tags":6195,"concepts":6196},[],[],{"space":6198,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6200,"publishedVersion":345,"revision":62,"contentType":6202,"locale":29},{"sys":6199},{"type":12,"linkType":13,"id":14},{"sys":6201},{"id":21,"type":12,"linkType":22},{"sys":6203},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6205,"metaTitle":355,"metaDescription":356,"mainTitle":6206,"subtitle":374,"heroImage":6221,"ctaButton":397,"ctaLink":398},[354],{"data":6207,"content":6208,"nodeType":74},{},[6209,6215],{"data":6210,"content":6211,"nodeType":78},{},[6212],{"data":6213,"marks":6214,"value":366,"nodeType":82},{},[],{"data":6216,"content":6217,"nodeType":87},{},[6218],{"data":6219,"marks":6220,"value":373,"nodeType":82},{},[],{"metadata":6222,"sys":6225,"fields":6230},{"tags":6223,"concepts":6224},[],[],{"space":6226,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6228,"publishedVersion":62,"revision":44,"locale":29},{"sys":6227},{"type":12,"linkType":13,"id":14},{"sys":6229},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6231},{"url":389,"details":6232,"fileName":395,"contentType":396},{"size":391,"image":6233},{"width":393,"height":394},{"sys":6235,"fields":6238},{"id":6236,"createdAt":6237},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":6239,"slug":6240,"articleIntro":6239,"category":6241},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[6242],{"metadata":6243,"sys":6246,"fields":6253},{"tags":6244,"concepts":6245},[],[],{"space":6247,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6249,"publishedVersion":345,"revision":62,"contentType":6251,"locale":29},{"sys":6248},{"type":12,"linkType":13,"id":14},{"sys":6250},{"id":21,"type":12,"linkType":22},{"sys":6252},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6254,"metaTitle":355,"metaDescription":356,"mainTitle":6255,"subtitle":374,"heroImage":6270,"ctaButton":397,"ctaLink":398},[354],{"data":6256,"content":6257,"nodeType":74},{},[6258,6264],{"data":6259,"content":6260,"nodeType":78},{},[6261],{"data":6262,"marks":6263,"value":366,"nodeType":82},{},[],{"data":6265,"content":6266,"nodeType":87},{},[6267],{"data":6268,"marks":6269,"value":373,"nodeType":82},{},[],{"metadata":6271,"sys":6274,"fields":6279},{"tags":6272,"concepts":6273},[],[],{"space":6275,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6277,"publishedVersion":62,"revision":44,"locale":29},{"sys":6276},{"type":12,"linkType":13,"id":14},{"sys":6278},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6280},{"url":389,"details":6281,"fileName":395,"contentType":396},{"size":391,"image":6282},{"width":393,"height":394},{"sys":6284,"fields":6286},{"id":6285,"createdAt":4962},"162s9jHJG3pe8Lo9DnYq87",{"title":6287,"slug":6288,"articleIntro":6287,"category":6289},"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",[6290],{"metadata":6291,"sys":6294,"fields":6301},{"tags":6292,"concepts":6293},[],[],{"space":6295,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6297,"publishedVersion":345,"revision":62,"contentType":6299,"locale":29},{"sys":6296},{"type":12,"linkType":13,"id":14},{"sys":6298},{"id":21,"type":12,"linkType":22},{"sys":6300},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6302,"metaTitle":355,"metaDescription":356,"mainTitle":6303,"subtitle":374,"heroImage":6318,"ctaButton":397,"ctaLink":398},[354],{"data":6304,"content":6305,"nodeType":74},{},[6306,6312],{"data":6307,"content":6308,"nodeType":78},{},[6309],{"data":6310,"marks":6311,"value":366,"nodeType":82},{},[],{"data":6313,"content":6314,"nodeType":87},{},[6315],{"data":6316,"marks":6317,"value":373,"nodeType":82},{},[],{"metadata":6319,"sys":6322,"fields":6327},{"tags":6320,"concepts":6321},[],[],{"space":6323,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6325,"publishedVersion":62,"revision":44,"locale":29},{"sys":6324},{"type":12,"linkType":13,"id":14},{"sys":6326},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6328},{"url":389,"details":6329,"fileName":395,"contentType":396},{"size":391,"image":6330},{"width":393,"height":394},{"sys":6332,"fields":6335},{"id":6333,"createdAt":6334},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":6336,"slug":6337,"articleIntro":6336,"category":6338},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[6339],{"metadata":6340,"sys":6343,"fields":6350},{"tags":6341,"concepts":6342},[],[],{"space":6344,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6346,"publishedVersion":345,"revision":62,"contentType":6348,"locale":29},{"sys":6345},{"type":12,"linkType":13,"id":14},{"sys":6347},{"id":21,"type":12,"linkType":22},{"sys":6349},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6351,"metaTitle":355,"metaDescription":356,"mainTitle":6352,"subtitle":374,"heroImage":6367,"ctaButton":397,"ctaLink":398},[354],{"data":6353,"content":6354,"nodeType":74},{},[6355,6361],{"data":6356,"content":6357,"nodeType":78},{},[6358],{"data":6359,"marks":6360,"value":366,"nodeType":82},{},[],{"data":6362,"content":6363,"nodeType":87},{},[6364],{"data":6365,"marks":6366,"value":373,"nodeType":82},{},[],{"metadata":6368,"sys":6371,"fields":6376},{"tags":6369,"concepts":6370},[],[],{"space":6372,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6374,"publishedVersion":62,"revision":44,"locale":29},{"sys":6373},{"type":12,"linkType":13,"id":14},{"sys":6375},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6377},{"url":389,"details":6378,"fileName":395,"contentType":396},{"size":391,"image":6379},{"width":393,"height":394},{"sys":6381,"fields":6384},{"id":6382,"createdAt":6383},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":6385,"slug":6386,"articleIntro":6385,"category":6387},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[6388],{"metadata":6389,"sys":6392,"fields":6399},{"tags":6390,"concepts":6391},[],[],{"space":6393,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6395,"publishedVersion":345,"revision":62,"contentType":6397,"locale":29},{"sys":6394},{"type":12,"linkType":13,"id":14},{"sys":6396},{"id":21,"type":12,"linkType":22},{"sys":6398},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6400,"metaTitle":355,"metaDescription":356,"mainTitle":6401,"subtitle":374,"heroImage":6416,"ctaButton":397,"ctaLink":398},[354],{"data":6402,"content":6403,"nodeType":74},{},[6404,6410],{"data":6405,"content":6406,"nodeType":78},{},[6407],{"data":6408,"marks":6409,"value":366,"nodeType":82},{},[],{"data":6411,"content":6412,"nodeType":87},{},[6413],{"data":6414,"marks":6415,"value":373,"nodeType":82},{},[],{"metadata":6417,"sys":6420,"fields":6425},{"tags":6418,"concepts":6419},[],[],{"space":6421,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6423,"publishedVersion":62,"revision":44,"locale":29},{"sys":6422},{"type":12,"linkType":13,"id":14},{"sys":6424},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6426},{"url":389,"details":6427,"fileName":395,"contentType":396},{"size":391,"image":6428},{"width":393,"height":394},{"sys":6430,"fields":6433},{"id":6431,"createdAt":6432},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":6434,"slug":6435,"articleIntro":6434,"category":6436},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[6437],{"metadata":6438,"sys":6441,"fields":6448},{"tags":6439,"concepts":6440},[],[],{"space":6442,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6444,"publishedVersion":345,"revision":62,"contentType":6446,"locale":29},{"sys":6443},{"type":12,"linkType":13,"id":14},{"sys":6445},{"id":21,"type":12,"linkType":22},{"sys":6447},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6449,"metaTitle":355,"metaDescription":356,"mainTitle":6450,"subtitle":374,"heroImage":6465,"ctaButton":397,"ctaLink":398},[354],{"data":6451,"content":6452,"nodeType":74},{},[6453,6459],{"data":6454,"content":6455,"nodeType":78},{},[6456],{"data":6457,"marks":6458,"value":366,"nodeType":82},{},[],{"data":6460,"content":6461,"nodeType":87},{},[6462],{"data":6463,"marks":6464,"value":373,"nodeType":82},{},[],{"metadata":6466,"sys":6469,"fields":6474},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6472,"publishedVersion":62,"revision":44,"locale":29},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6475},{"url":389,"details":6476,"fileName":395,"contentType":396},{"size":391,"image":6477},{"width":393,"height":394},{"sys":6479,"fields":6482},{"id":6480,"createdAt":6481},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":6483,"slug":6484,"articleIntro":6483,"category":6485},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[6486],{"metadata":6487,"sys":6490,"fields":6497},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6493,"publishedVersion":345,"revision":62,"contentType":6495,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"sys":6496},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6498,"metaTitle":355,"metaDescription":356,"mainTitle":6499,"subtitle":374,"heroImage":6514,"ctaButton":397,"ctaLink":398},[354],{"data":6500,"content":6501,"nodeType":74},{},[6502,6508],{"data":6503,"content":6504,"nodeType":78},{},[6505],{"data":6506,"marks":6507,"value":366,"nodeType":82},{},[],{"data":6509,"content":6510,"nodeType":87},{},[6511],{"data":6512,"marks":6513,"value":373,"nodeType":82},{},[],{"metadata":6515,"sys":6518,"fields":6523},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6521,"publishedVersion":62,"revision":44,"locale":29},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6524},{"url":389,"details":6525,"fileName":395,"contentType":396},{"size":391,"image":6526},{"width":393,"height":394},{"sys":6528,"fields":6531},{"id":6529,"createdAt":6530},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":6532,"slug":6533,"articleIntro":6532,"category":6534},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[6535],{"metadata":6536,"sys":6539,"fields":6546},{"tags":6537,"concepts":6538},[],[],{"space":6540,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6542,"publishedVersion":345,"revision":62,"contentType":6544,"locale":29},{"sys":6541},{"type":12,"linkType":13,"id":14},{"sys":6543},{"id":21,"type":12,"linkType":22},{"sys":6545},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6547,"metaTitle":355,"metaDescription":356,"mainTitle":6548,"subtitle":374,"heroImage":6563,"ctaButton":397,"ctaLink":398},[354],{"data":6549,"content":6550,"nodeType":74},{},[6551,6557],{"data":6552,"content":6553,"nodeType":78},{},[6554],{"data":6555,"marks":6556,"value":366,"nodeType":82},{},[],{"data":6558,"content":6559,"nodeType":87},{},[6560],{"data":6561,"marks":6562,"value":373,"nodeType":82},{},[],{"metadata":6564,"sys":6567,"fields":6572},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6570,"publishedVersion":62,"revision":44,"locale":29},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6573},{"url":389,"details":6574,"fileName":395,"contentType":396},{"size":391,"image":6575},{"width":393,"height":394},{"sys":6577,"fields":6580},{"id":6578,"createdAt":6579},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":6581,"slug":6582,"articleIntro":-1,"category":6583},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[6584],{"metadata":6585,"sys":6588,"fields":6595},{"tags":6586,"concepts":6587},[],[],{"space":6589,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6591,"publishedVersion":345,"revision":62,"contentType":6593,"locale":29},{"sys":6590},{"type":12,"linkType":13,"id":14},{"sys":6592},{"id":21,"type":12,"linkType":22},{"sys":6594},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6596,"metaTitle":355,"metaDescription":356,"mainTitle":6597,"subtitle":374,"heroImage":6612,"ctaButton":397,"ctaLink":398},[354],{"data":6598,"content":6599,"nodeType":74},{},[6600,6606],{"data":6601,"content":6602,"nodeType":78},{},[6603],{"data":6604,"marks":6605,"value":366,"nodeType":82},{},[],{"data":6607,"content":6608,"nodeType":87},{},[6609],{"data":6610,"marks":6611,"value":373,"nodeType":82},{},[],{"metadata":6613,"sys":6616,"fields":6621},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6619,"publishedVersion":62,"revision":44,"locale":29},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6622},{"url":389,"details":6623,"fileName":395,"contentType":396},{"size":391,"image":6624},{"width":393,"height":394},{"sys":6626,"fields":6629},{"id":6627,"createdAt":6628},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":6630,"slug":6631,"articleIntro":6630,"category":6632},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[6633],{"metadata":6634,"sys":6637,"fields":6644},{"tags":6635,"concepts":6636},[],[],{"space":6638,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6640,"publishedVersion":345,"revision":62,"contentType":6642,"locale":29},{"sys":6639},{"type":12,"linkType":13,"id":14},{"sys":6641},{"id":21,"type":12,"linkType":22},{"sys":6643},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6645,"metaTitle":355,"metaDescription":356,"mainTitle":6646,"subtitle":374,"heroImage":6661,"ctaButton":397,"ctaLink":398},[354],{"data":6647,"content":6648,"nodeType":74},{},[6649,6655],{"data":6650,"content":6651,"nodeType":78},{},[6652],{"data":6653,"marks":6654,"value":366,"nodeType":82},{},[],{"data":6656,"content":6657,"nodeType":87},{},[6658],{"data":6659,"marks":6660,"value":373,"nodeType":82},{},[],{"metadata":6662,"sys":6665,"fields":6670},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6668,"publishedVersion":62,"revision":44,"locale":29},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6671},{"url":389,"details":6672,"fileName":395,"contentType":396},{"size":391,"image":6673},{"width":393,"height":394},{"sys":6675,"fields":6678},{"id":6676,"createdAt":6677},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":6679,"slug":6680,"articleIntro":6679,"category":6681},"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",[6682],{"metadata":6683,"sys":6686,"fields":6693},{"tags":6684,"concepts":6685},[],[],{"space":6687,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6689,"publishedVersion":345,"revision":62,"contentType":6691,"locale":29},{"sys":6688},{"type":12,"linkType":13,"id":14},{"sys":6690},{"id":21,"type":12,"linkType":22},{"sys":6692},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6694,"metaTitle":355,"metaDescription":356,"mainTitle":6695,"subtitle":374,"heroImage":6710,"ctaButton":397,"ctaLink":398},[354],{"data":6696,"content":6697,"nodeType":74},{},[6698,6704],{"data":6699,"content":6700,"nodeType":78},{},[6701],{"data":6702,"marks":6703,"value":366,"nodeType":82},{},[],{"data":6705,"content":6706,"nodeType":87},{},[6707],{"data":6708,"marks":6709,"value":373,"nodeType":82},{},[],{"metadata":6711,"sys":6714,"fields":6719},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6717,"publishedVersion":62,"revision":44,"locale":29},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6720},{"url":389,"details":6721,"fileName":395,"contentType":396},{"size":391,"image":6722},{"width":393,"height":394},{"sys":6724,"fields":6727},{"id":6725,"createdAt":6726},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":6728,"slug":6729,"articleIntro":6728,"category":6730},"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",[6731],{"metadata":6732,"sys":6735,"fields":6742},{"tags":6733,"concepts":6734},[],[],{"space":6736,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6738,"publishedVersion":345,"revision":62,"contentType":6740,"locale":29},{"sys":6737},{"type":12,"linkType":13,"id":14},{"sys":6739},{"id":21,"type":12,"linkType":22},{"sys":6741},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6743,"metaTitle":355,"metaDescription":356,"mainTitle":6744,"subtitle":374,"heroImage":6759,"ctaButton":397,"ctaLink":398},[354],{"data":6745,"content":6746,"nodeType":74},{},[6747,6753],{"data":6748,"content":6749,"nodeType":78},{},[6750],{"data":6751,"marks":6752,"value":366,"nodeType":82},{},[],{"data":6754,"content":6755,"nodeType":87},{},[6756],{"data":6757,"marks":6758,"value":373,"nodeType":82},{},[],{"metadata":6760,"sys":6763,"fields":6768},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6766,"publishedVersion":62,"revision":44,"locale":29},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6769},{"url":389,"details":6770,"fileName":395,"contentType":396},{"size":391,"image":6771},{"width":393,"height":394},{"sys":6773,"fields":6776},{"id":6774,"createdAt":6775},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":6777,"slug":6778,"articleIntro":6777,"category":6779},"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",[6780],{"metadata":6781,"sys":6784,"fields":6791},{"tags":6782,"concepts":6783},[],[],{"space":6785,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6787,"publishedVersion":345,"revision":62,"contentType":6789,"locale":29},{"sys":6786},{"type":12,"linkType":13,"id":14},{"sys":6788},{"id":21,"type":12,"linkType":22},{"sys":6790},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6792,"metaTitle":355,"metaDescription":356,"mainTitle":6793,"subtitle":374,"heroImage":6808,"ctaButton":397,"ctaLink":398},[354],{"data":6794,"content":6795,"nodeType":74},{},[6796,6802],{"data":6797,"content":6798,"nodeType":78},{},[6799],{"data":6800,"marks":6801,"value":366,"nodeType":82},{},[],{"data":6803,"content":6804,"nodeType":87},{},[6805],{"data":6806,"marks":6807,"value":373,"nodeType":82},{},[],{"metadata":6809,"sys":6812,"fields":6817},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6815,"publishedVersion":62,"revision":44,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6818},{"url":389,"details":6819,"fileName":395,"contentType":396},{"size":391,"image":6820},{"width":393,"height":394},{"sys":6822,"fields":6825},{"id":6823,"createdAt":6824},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":6826,"slug":6827,"articleIntro":6826,"category":6828},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[6829],{"metadata":6830,"sys":6833,"fields":6840},{"tags":6831,"concepts":6832},[],[],{"space":6834,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6836,"publishedVersion":345,"revision":62,"contentType":6838,"locale":29},{"sys":6835},{"type":12,"linkType":13,"id":14},{"sys":6837},{"id":21,"type":12,"linkType":22},{"sys":6839},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6841,"metaTitle":355,"metaDescription":356,"mainTitle":6842,"subtitle":374,"heroImage":6857,"ctaButton":397,"ctaLink":398},[354],{"data":6843,"content":6844,"nodeType":74},{},[6845,6851],{"data":6846,"content":6847,"nodeType":78},{},[6848],{"data":6849,"marks":6850,"value":366,"nodeType":82},{},[],{"data":6852,"content":6853,"nodeType":87},{},[6854],{"data":6855,"marks":6856,"value":373,"nodeType":82},{},[],{"metadata":6858,"sys":6861,"fields":6866},{"tags":6859,"concepts":6860},[],[],{"space":6862,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6864,"publishedVersion":62,"revision":44,"locale":29},{"sys":6863},{"type":12,"linkType":13,"id":14},{"sys":6865},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6867},{"url":389,"details":6868,"fileName":395,"contentType":396},{"size":391,"image":6869},{"width":393,"height":394},{"sys":6871,"fields":6874},{"id":6872,"createdAt":6873},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":6875,"slug":6876,"articleIntro":-1,"category":6877},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[6878],{"metadata":6879,"sys":6882,"fields":6889},{"tags":6880,"concepts":6881},[],[],{"space":6883,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6885,"publishedVersion":345,"revision":62,"contentType":6887,"locale":29},{"sys":6884},{"type":12,"linkType":13,"id":14},{"sys":6886},{"id":21,"type":12,"linkType":22},{"sys":6888},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6890,"metaTitle":355,"metaDescription":356,"mainTitle":6891,"subtitle":374,"heroImage":6906,"ctaButton":397,"ctaLink":398},[354],{"data":6892,"content":6893,"nodeType":74},{},[6894,6900],{"data":6895,"content":6896,"nodeType":78},{},[6897],{"data":6898,"marks":6899,"value":366,"nodeType":82},{},[],{"data":6901,"content":6902,"nodeType":87},{},[6903],{"data":6904,"marks":6905,"value":373,"nodeType":82},{},[],{"metadata":6907,"sys":6910,"fields":6915},{"tags":6908,"concepts":6909},[],[],{"space":6911,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6913,"publishedVersion":62,"revision":44,"locale":29},{"sys":6912},{"type":12,"linkType":13,"id":14},{"sys":6914},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6916},{"url":389,"details":6917,"fileName":395,"contentType":396},{"size":391,"image":6918},{"width":393,"height":394},{"sys":6920,"fields":6923},{"id":6921,"createdAt":6922},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":6924,"slug":6925,"articleIntro":6924,"category":6926},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[6927],{"metadata":6928,"sys":6931,"fields":6938},{"tags":6929,"concepts":6930},[],[],{"space":6932,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6934,"publishedVersion":345,"revision":62,"contentType":6936,"locale":29},{"sys":6933},{"type":12,"linkType":13,"id":14},{"sys":6935},{"id":21,"type":12,"linkType":22},{"sys":6937},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6939,"metaTitle":355,"metaDescription":356,"mainTitle":6940,"subtitle":374,"heroImage":6955,"ctaButton":397,"ctaLink":398},[354],{"data":6941,"content":6942,"nodeType":74},{},[6943,6949],{"data":6944,"content":6945,"nodeType":78},{},[6946],{"data":6947,"marks":6948,"value":366,"nodeType":82},{},[],{"data":6950,"content":6951,"nodeType":87},{},[6952],{"data":6953,"marks":6954,"value":373,"nodeType":82},{},[],{"metadata":6956,"sys":6959,"fields":6964},{"tags":6957,"concepts":6958},[],[],{"space":6960,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":6962,"publishedVersion":62,"revision":44,"locale":29},{"sys":6961},{"type":12,"linkType":13,"id":14},{"sys":6963},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":6965},{"url":389,"details":6966,"fileName":395,"contentType":396},{"size":391,"image":6967},{"width":393,"height":394},{"sys":6969,"fields":6972},{"id":6970,"createdAt":6971},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":6973,"slug":6974,"articleIntro":6973,"category":6975},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[6976],{"metadata":6977,"sys":6980,"fields":6987},{"tags":6978,"concepts":6979},[],[],{"space":6981,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":6983,"publishedVersion":345,"revision":62,"contentType":6985,"locale":29},{"sys":6982},{"type":12,"linkType":13,"id":14},{"sys":6984},{"id":21,"type":12,"linkType":22},{"sys":6986},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":6988,"metaTitle":355,"metaDescription":356,"mainTitle":6989,"subtitle":374,"heroImage":7004,"ctaButton":397,"ctaLink":398},[354],{"data":6990,"content":6991,"nodeType":74},{},[6992,6998],{"data":6993,"content":6994,"nodeType":78},{},[6995],{"data":6996,"marks":6997,"value":366,"nodeType":82},{},[],{"data":6999,"content":7000,"nodeType":87},{},[7001],{"data":7002,"marks":7003,"value":373,"nodeType":82},{},[],{"metadata":7005,"sys":7008,"fields":7013},{"tags":7006,"concepts":7007},[],[],{"space":7009,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7011,"publishedVersion":62,"revision":44,"locale":29},{"sys":7010},{"type":12,"linkType":13,"id":14},{"sys":7012},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7014},{"url":389,"details":7015,"fileName":395,"contentType":396},{"size":391,"image":7016},{"width":393,"height":394},{"sys":7018,"fields":7021},{"id":7019,"createdAt":7020},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":7022,"slug":7023,"articleIntro":7022,"category":7024},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[7025],{"metadata":7026,"sys":7029,"fields":7036},{"tags":7027,"concepts":7028},[],[],{"space":7030,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7032,"publishedVersion":345,"revision":62,"contentType":7034,"locale":29},{"sys":7031},{"type":12,"linkType":13,"id":14},{"sys":7033},{"id":21,"type":12,"linkType":22},{"sys":7035},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7037,"metaTitle":355,"metaDescription":356,"mainTitle":7038,"subtitle":374,"heroImage":7053,"ctaButton":397,"ctaLink":398},[354],{"data":7039,"content":7040,"nodeType":74},{},[7041,7047],{"data":7042,"content":7043,"nodeType":78},{},[7044],{"data":7045,"marks":7046,"value":366,"nodeType":82},{},[],{"data":7048,"content":7049,"nodeType":87},{},[7050],{"data":7051,"marks":7052,"value":373,"nodeType":82},{},[],{"metadata":7054,"sys":7057,"fields":7062},{"tags":7055,"concepts":7056},[],[],{"space":7058,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7060,"publishedVersion":62,"revision":44,"locale":29},{"sys":7059},{"type":12,"linkType":13,"id":14},{"sys":7061},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7063},{"url":389,"details":7064,"fileName":395,"contentType":396},{"size":391,"image":7065},{"width":393,"height":394},{"sys":7067,"fields":7070},{"id":7068,"createdAt":7069},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":7071,"slug":7072,"articleIntro":-1,"category":7073},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[7074],{"metadata":7075,"sys":7078,"fields":7085},{"tags":7076,"concepts":7077},[],[],{"space":7079,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7081,"publishedVersion":345,"revision":62,"contentType":7083,"locale":29},{"sys":7080},{"type":12,"linkType":13,"id":14},{"sys":7082},{"id":21,"type":12,"linkType":22},{"sys":7084},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7086,"metaTitle":355,"metaDescription":356,"mainTitle":7087,"subtitle":374,"heroImage":7102,"ctaButton":397,"ctaLink":398},[354],{"data":7088,"content":7089,"nodeType":74},{},[7090,7096],{"data":7091,"content":7092,"nodeType":78},{},[7093],{"data":7094,"marks":7095,"value":366,"nodeType":82},{},[],{"data":7097,"content":7098,"nodeType":87},{},[7099],{"data":7100,"marks":7101,"value":373,"nodeType":82},{},[],{"metadata":7103,"sys":7106,"fields":7111},{"tags":7104,"concepts":7105},[],[],{"space":7107,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7109,"publishedVersion":62,"revision":44,"locale":29},{"sys":7108},{"type":12,"linkType":13,"id":14},{"sys":7110},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7112},{"url":389,"details":7113,"fileName":395,"contentType":396},{"size":391,"image":7114},{"width":393,"height":394},{"sys":7116,"fields":7119},{"id":7117,"createdAt":7118},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":7120,"slug":7121,"articleIntro":-1,"category":7122},"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",[7123],{"metadata":7124,"sys":7127,"fields":7134},{"tags":7125,"concepts":7126},[],[],{"space":7128,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7130,"publishedVersion":345,"revision":62,"contentType":7132,"locale":29},{"sys":7129},{"type":12,"linkType":13,"id":14},{"sys":7131},{"id":21,"type":12,"linkType":22},{"sys":7133},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7135,"metaTitle":355,"metaDescription":356,"mainTitle":7136,"subtitle":374,"heroImage":7151,"ctaButton":397,"ctaLink":398},[354],{"data":7137,"content":7138,"nodeType":74},{},[7139,7145],{"data":7140,"content":7141,"nodeType":78},{},[7142],{"data":7143,"marks":7144,"value":366,"nodeType":82},{},[],{"data":7146,"content":7147,"nodeType":87},{},[7148],{"data":7149,"marks":7150,"value":373,"nodeType":82},{},[],{"metadata":7152,"sys":7155,"fields":7160},{"tags":7153,"concepts":7154},[],[],{"space":7156,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7158,"publishedVersion":62,"revision":44,"locale":29},{"sys":7157},{"type":12,"linkType":13,"id":14},{"sys":7159},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7161},{"url":389,"details":7162,"fileName":395,"contentType":396},{"size":391,"image":7163},{"width":393,"height":394},{"sys":7165,"fields":7168},{"id":7166,"createdAt":7167},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":7169,"slug":7170,"articleIntro":7171,"category":7172},"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.",[7173],{"metadata":7174,"sys":7177,"fields":7184},{"tags":7175,"concepts":7176},[],[],{"space":7178,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7180,"publishedVersion":345,"revision":62,"contentType":7182,"locale":29},{"sys":7179},{"type":12,"linkType":13,"id":14},{"sys":7181},{"id":21,"type":12,"linkType":22},{"sys":7183},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7185,"metaTitle":355,"metaDescription":356,"mainTitle":7186,"subtitle":374,"heroImage":7201,"ctaButton":397,"ctaLink":398},[354],{"data":7187,"content":7188,"nodeType":74},{},[7189,7195],{"data":7190,"content":7191,"nodeType":78},{},[7192],{"data":7193,"marks":7194,"value":366,"nodeType":82},{},[],{"data":7196,"content":7197,"nodeType":87},{},[7198],{"data":7199,"marks":7200,"value":373,"nodeType":82},{},[],{"metadata":7202,"sys":7205,"fields":7210},{"tags":7203,"concepts":7204},[],[],{"space":7206,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7208,"publishedVersion":62,"revision":44,"locale":29},{"sys":7207},{"type":12,"linkType":13,"id":14},{"sys":7209},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7211},{"url":389,"details":7212,"fileName":395,"contentType":396},{"size":391,"image":7213},{"width":393,"height":394},{"sys":7215,"fields":7218},{"id":7216,"createdAt":7217},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":7219,"slug":7220,"articleIntro":7221,"category":7222},"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",[7223],{"metadata":7224,"sys":7227,"fields":7234},{"tags":7225,"concepts":7226},[],[],{"space":7228,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7230,"publishedVersion":345,"revision":62,"contentType":7232,"locale":29},{"sys":7229},{"type":12,"linkType":13,"id":14},{"sys":7231},{"id":21,"type":12,"linkType":22},{"sys":7233},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7235,"metaTitle":355,"metaDescription":356,"mainTitle":7236,"subtitle":374,"heroImage":7251,"ctaButton":397,"ctaLink":398},[354],{"data":7237,"content":7238,"nodeType":74},{},[7239,7245],{"data":7240,"content":7241,"nodeType":78},{},[7242],{"data":7243,"marks":7244,"value":366,"nodeType":82},{},[],{"data":7246,"content":7247,"nodeType":87},{},[7248],{"data":7249,"marks":7250,"value":373,"nodeType":82},{},[],{"metadata":7252,"sys":7255,"fields":7260},{"tags":7253,"concepts":7254},[],[],{"space":7256,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7258,"publishedVersion":62,"revision":44,"locale":29},{"sys":7257},{"type":12,"linkType":13,"id":14},{"sys":7259},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7261},{"url":389,"details":7262,"fileName":395,"contentType":396},{"size":391,"image":7263},{"width":393,"height":394},{"sys":7265,"fields":7268},{"id":7266,"createdAt":7267},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":7269,"slug":7270,"articleIntro":-1,"category":7271},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[7272],{"metadata":7273,"sys":7276,"fields":7283},{"tags":7274,"concepts":7275},[],[],{"space":7277,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7279,"publishedVersion":345,"revision":62,"contentType":7281,"locale":29},{"sys":7278},{"type":12,"linkType":13,"id":14},{"sys":7280},{"id":21,"type":12,"linkType":22},{"sys":7282},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7284,"metaTitle":355,"metaDescription":356,"mainTitle":7285,"subtitle":374,"heroImage":7300,"ctaButton":397,"ctaLink":398},[354],{"data":7286,"content":7287,"nodeType":74},{},[7288,7294],{"data":7289,"content":7290,"nodeType":78},{},[7291],{"data":7292,"marks":7293,"value":366,"nodeType":82},{},[],{"data":7295,"content":7296,"nodeType":87},{},[7297],{"data":7298,"marks":7299,"value":373,"nodeType":82},{},[],{"metadata":7301,"sys":7304,"fields":7309},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7307,"publishedVersion":62,"revision":44,"locale":29},{"sys":7306},{"type":12,"linkType":13,"id":14},{"sys":7308},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7310},{"url":389,"details":7311,"fileName":395,"contentType":396},{"size":391,"image":7312},{"width":393,"height":394},{"sys":7314,"fields":7317},{"id":7315,"createdAt":7316},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7318,"slug":7319,"articleIntro":7318,"category":7320},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7321],{"metadata":7322,"sys":7325,"fields":7332},{"tags":7323,"concepts":7324},[],[],{"space":7326,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7328,"publishedVersion":345,"revision":62,"contentType":7330,"locale":29},{"sys":7327},{"type":12,"linkType":13,"id":14},{"sys":7329},{"id":21,"type":12,"linkType":22},{"sys":7331},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7333,"metaTitle":355,"metaDescription":356,"mainTitle":7334,"subtitle":374,"heroImage":7349,"ctaButton":397,"ctaLink":398},[354],{"data":7335,"content":7336,"nodeType":74},{},[7337,7343],{"data":7338,"content":7339,"nodeType":78},{},[7340],{"data":7341,"marks":7342,"value":366,"nodeType":82},{},[],{"data":7344,"content":7345,"nodeType":87},{},[7346],{"data":7347,"marks":7348,"value":373,"nodeType":82},{},[],{"metadata":7350,"sys":7353,"fields":7358},{"tags":7351,"concepts":7352},[],[],{"space":7354,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7356,"publishedVersion":62,"revision":44,"locale":29},{"sys":7355},{"type":12,"linkType":13,"id":14},{"sys":7357},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7359},{"url":389,"details":7360,"fileName":395,"contentType":396},{"size":391,"image":7361},{"width":393,"height":394},{"sys":7363,"fields":7366},{"id":7364,"createdAt":7365},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":7367,"slug":7368,"articleIntro":7367,"category":7369},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[7370],{"metadata":7371,"sys":7374,"fields":7381},{"tags":7372,"concepts":7373},[],[],{"space":7375,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7377,"publishedVersion":345,"revision":62,"contentType":7379,"locale":29},{"sys":7376},{"type":12,"linkType":13,"id":14},{"sys":7378},{"id":21,"type":12,"linkType":22},{"sys":7380},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7382,"metaTitle":355,"metaDescription":356,"mainTitle":7383,"subtitle":374,"heroImage":7398,"ctaButton":397,"ctaLink":398},[354],{"data":7384,"content":7385,"nodeType":74},{},[7386,7392],{"data":7387,"content":7388,"nodeType":78},{},[7389],{"data":7390,"marks":7391,"value":366,"nodeType":82},{},[],{"data":7393,"content":7394,"nodeType":87},{},[7395],{"data":7396,"marks":7397,"value":373,"nodeType":82},{},[],{"metadata":7399,"sys":7402,"fields":7407},{"tags":7400,"concepts":7401},[],[],{"space":7403,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7405,"publishedVersion":62,"revision":44,"locale":29},{"sys":7404},{"type":12,"linkType":13,"id":14},{"sys":7406},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7408},{"url":389,"details":7409,"fileName":395,"contentType":396},{"size":391,"image":7410},{"width":393,"height":394},{"sys":7412,"fields":7415},{"id":7413,"createdAt":7414},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":7416,"slug":7417,"articleIntro":7416,"category":7418},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[7419],{"metadata":7420,"sys":7423,"fields":7430},{"tags":7421,"concepts":7422},[],[],{"space":7424,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7426,"publishedVersion":345,"revision":62,"contentType":7428,"locale":29},{"sys":7425},{"type":12,"linkType":13,"id":14},{"sys":7427},{"id":21,"type":12,"linkType":22},{"sys":7429},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7431,"metaTitle":355,"metaDescription":356,"mainTitle":7432,"subtitle":374,"heroImage":7447,"ctaButton":397,"ctaLink":398},[354],{"data":7433,"content":7434,"nodeType":74},{},[7435,7441],{"data":7436,"content":7437,"nodeType":78},{},[7438],{"data":7439,"marks":7440,"value":366,"nodeType":82},{},[],{"data":7442,"content":7443,"nodeType":87},{},[7444],{"data":7445,"marks":7446,"value":373,"nodeType":82},{},[],{"metadata":7448,"sys":7451,"fields":7456},{"tags":7449,"concepts":7450},[],[],{"space":7452,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7454,"publishedVersion":62,"revision":44,"locale":29},{"sys":7453},{"type":12,"linkType":13,"id":14},{"sys":7455},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7457},{"url":389,"details":7458,"fileName":395,"contentType":396},{"size":391,"image":7459},{"width":393,"height":394},{"sys":7461,"fields":7464},{"id":7462,"createdAt":7463},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":7465,"slug":7466,"articleIntro":7465,"category":7467},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[7468],{"metadata":7469,"sys":7472,"fields":7479},{"tags":7470,"concepts":7471},[],[],{"space":7473,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7475,"publishedVersion":345,"revision":62,"contentType":7477,"locale":29},{"sys":7474},{"type":12,"linkType":13,"id":14},{"sys":7476},{"id":21,"type":12,"linkType":22},{"sys":7478},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7480,"metaTitle":355,"metaDescription":356,"mainTitle":7481,"subtitle":374,"heroImage":7496,"ctaButton":397,"ctaLink":398},[354],{"data":7482,"content":7483,"nodeType":74},{},[7484,7490],{"data":7485,"content":7486,"nodeType":78},{},[7487],{"data":7488,"marks":7489,"value":366,"nodeType":82},{},[],{"data":7491,"content":7492,"nodeType":87},{},[7493],{"data":7494,"marks":7495,"value":373,"nodeType":82},{},[],{"metadata":7497,"sys":7500,"fields":7505},{"tags":7498,"concepts":7499},[],[],{"space":7501,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7503,"publishedVersion":62,"revision":44,"locale":29},{"sys":7502},{"type":12,"linkType":13,"id":14},{"sys":7504},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7506},{"url":389,"details":7507,"fileName":395,"contentType":396},{"size":391,"image":7508},{"width":393,"height":394},{"sys":7510,"fields":7513},{"id":7511,"createdAt":7512},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":7514,"slug":7515,"articleIntro":7514,"category":7516},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[7517],{"metadata":7518,"sys":7521,"fields":7528},{"tags":7519,"concepts":7520},[],[],{"space":7522,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7524,"publishedVersion":345,"revision":62,"contentType":7526,"locale":29},{"sys":7523},{"type":12,"linkType":13,"id":14},{"sys":7525},{"id":21,"type":12,"linkType":22},{"sys":7527},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7529,"metaTitle":355,"metaDescription":356,"mainTitle":7530,"subtitle":374,"heroImage":7545,"ctaButton":397,"ctaLink":398},[354],{"data":7531,"content":7532,"nodeType":74},{},[7533,7539],{"data":7534,"content":7535,"nodeType":78},{},[7536],{"data":7537,"marks":7538,"value":366,"nodeType":82},{},[],{"data":7540,"content":7541,"nodeType":87},{},[7542],{"data":7543,"marks":7544,"value":373,"nodeType":82},{},[],{"metadata":7546,"sys":7549,"fields":7554},{"tags":7547,"concepts":7548},[],[],{"space":7550,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7552,"publishedVersion":62,"revision":44,"locale":29},{"sys":7551},{"type":12,"linkType":13,"id":14},{"sys":7553},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7555},{"url":389,"details":7556,"fileName":395,"contentType":396},{"size":391,"image":7557},{"width":393,"height":394},{"sys":7559,"fields":7562},{"id":7560,"createdAt":7561},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":7563,"slug":7564,"articleIntro":7563,"category":7565},"331 - Produits en cours","compte-331-produits-en-cours",[7566],{"metadata":7567,"sys":7570,"fields":7577},{"tags":7568,"concepts":7569},[],[],{"space":7571,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7573,"publishedVersion":345,"revision":62,"contentType":7575,"locale":29},{"sys":7572},{"type":12,"linkType":13,"id":14},{"sys":7574},{"id":21,"type":12,"linkType":22},{"sys":7576},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7578,"metaTitle":355,"metaDescription":356,"mainTitle":7579,"subtitle":374,"heroImage":7594,"ctaButton":397,"ctaLink":398},[354],{"data":7580,"content":7581,"nodeType":74},{},[7582,7588],{"data":7583,"content":7584,"nodeType":78},{},[7585],{"data":7586,"marks":7587,"value":366,"nodeType":82},{},[],{"data":7589,"content":7590,"nodeType":87},{},[7591],{"data":7592,"marks":7593,"value":373,"nodeType":82},{},[],{"metadata":7595,"sys":7598,"fields":7603},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7601,"publishedVersion":62,"revision":44,"locale":29},{"sys":7600},{"type":12,"linkType":13,"id":14},{"sys":7602},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7604},{"url":389,"details":7605,"fileName":395,"contentType":396},{"size":391,"image":7606},{"width":393,"height":394},{"sys":7608,"fields":7611},{"id":7609,"createdAt":7610},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":7612,"slug":7613,"articleIntro":7612,"category":7614},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[7615],{"metadata":7616,"sys":7619,"fields":7626},{"tags":7617,"concepts":7618},[],[],{"space":7620,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7622,"publishedVersion":345,"revision":62,"contentType":7624,"locale":29},{"sys":7621},{"type":12,"linkType":13,"id":14},{"sys":7623},{"id":21,"type":12,"linkType":22},{"sys":7625},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7627,"metaTitle":355,"metaDescription":356,"mainTitle":7628,"subtitle":374,"heroImage":7643,"ctaButton":397,"ctaLink":398},[354],{"data":7629,"content":7630,"nodeType":74},{},[7631,7637],{"data":7632,"content":7633,"nodeType":78},{},[7634],{"data":7635,"marks":7636,"value":366,"nodeType":82},{},[],{"data":7638,"content":7639,"nodeType":87},{},[7640],{"data":7641,"marks":7642,"value":373,"nodeType":82},{},[],{"metadata":7644,"sys":7647,"fields":7652},{"tags":7645,"concepts":7646},[],[],{"space":7648,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7650,"publishedVersion":62,"revision":44,"locale":29},{"sys":7649},{"type":12,"linkType":13,"id":14},{"sys":7651},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7653},{"url":389,"details":7654,"fileName":395,"contentType":396},{"size":391,"image":7655},{"width":393,"height":394},{"sys":7657,"fields":7660},{"id":7658,"createdAt":7659},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":7661,"slug":7662,"articleIntro":7661,"category":7663},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[7664],{"metadata":7665,"sys":7668,"fields":7675},{"tags":7666,"concepts":7667},[],[],{"space":7669,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7671,"publishedVersion":345,"revision":62,"contentType":7673,"locale":29},{"sys":7670},{"type":12,"linkType":13,"id":14},{"sys":7672},{"id":21,"type":12,"linkType":22},{"sys":7674},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7676,"metaTitle":355,"metaDescription":356,"mainTitle":7677,"subtitle":374,"heroImage":7692,"ctaButton":397,"ctaLink":398},[354],{"data":7678,"content":7679,"nodeType":74},{},[7680,7686],{"data":7681,"content":7682,"nodeType":78},{},[7683],{"data":7684,"marks":7685,"value":366,"nodeType":82},{},[],{"data":7687,"content":7688,"nodeType":87},{},[7689],{"data":7690,"marks":7691,"value":373,"nodeType":82},{},[],{"metadata":7693,"sys":7696,"fields":7701},{"tags":7694,"concepts":7695},[],[],{"space":7697,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7699,"publishedVersion":62,"revision":44,"locale":29},{"sys":7698},{"type":12,"linkType":13,"id":14},{"sys":7700},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7702},{"url":389,"details":7703,"fileName":395,"contentType":396},{"size":391,"image":7704},{"width":393,"height":394},{"sys":7706,"fields":7709},{"id":7707,"createdAt":7708},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":7710,"slug":7711,"articleIntro":7710,"category":7712},"426 - Personnel - Dépôts","compte-426-personnel-depots",[7713],{"metadata":7714,"sys":7717,"fields":7724},{"tags":7715,"concepts":7716},[],[],{"space":7718,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7720,"publishedVersion":345,"revision":62,"contentType":7722,"locale":29},{"sys":7719},{"type":12,"linkType":13,"id":14},{"sys":7721},{"id":21,"type":12,"linkType":22},{"sys":7723},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7725,"metaTitle":355,"metaDescription":356,"mainTitle":7726,"subtitle":374,"heroImage":7741,"ctaButton":397,"ctaLink":398},[354],{"data":7727,"content":7728,"nodeType":74},{},[7729,7735],{"data":7730,"content":7731,"nodeType":78},{},[7732],{"data":7733,"marks":7734,"value":366,"nodeType":82},{},[],{"data":7736,"content":7737,"nodeType":87},{},[7738],{"data":7739,"marks":7740,"value":373,"nodeType":82},{},[],{"metadata":7742,"sys":7745,"fields":7750},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7748,"publishedVersion":62,"revision":44,"locale":29},{"sys":7747},{"type":12,"linkType":13,"id":14},{"sys":7749},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7751},{"url":389,"details":7752,"fileName":395,"contentType":396},{"size":391,"image":7753},{"width":393,"height":394},{"sys":7755,"fields":7758},{"id":7756,"createdAt":7757},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":7759,"slug":7760,"articleIntro":7759,"category":7761},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[7762],{"metadata":7763,"sys":7766,"fields":7773},{"tags":7764,"concepts":7765},[],[],{"space":7767,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7769,"publishedVersion":345,"revision":62,"contentType":7771,"locale":29},{"sys":7768},{"type":12,"linkType":13,"id":14},{"sys":7770},{"id":21,"type":12,"linkType":22},{"sys":7772},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7774,"metaTitle":355,"metaDescription":356,"mainTitle":7775,"subtitle":374,"heroImage":7790,"ctaButton":397,"ctaLink":398},[354],{"data":7776,"content":7777,"nodeType":74},{},[7778,7784],{"data":7779,"content":7780,"nodeType":78},{},[7781],{"data":7782,"marks":7783,"value":366,"nodeType":82},{},[],{"data":7785,"content":7786,"nodeType":87},{},[7787],{"data":7788,"marks":7789,"value":373,"nodeType":82},{},[],{"metadata":7791,"sys":7794,"fields":7799},{"tags":7792,"concepts":7793},[],[],{"space":7795,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7797,"publishedVersion":62,"revision":44,"locale":29},{"sys":7796},{"type":12,"linkType":13,"id":14},{"sys":7798},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7800},{"url":389,"details":7801,"fileName":395,"contentType":396},{"size":391,"image":7802},{"width":393,"height":394},{"sys":7804,"fields":7807},{"id":7805,"createdAt":7806},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":7808,"slug":7809,"articleIntro":7808,"category":7810},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[7811],{"metadata":7812,"sys":7815,"fields":7822},{"tags":7813,"concepts":7814},[],[],{"space":7816,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7818,"publishedVersion":345,"revision":62,"contentType":7820,"locale":29},{"sys":7817},{"type":12,"linkType":13,"id":14},{"sys":7819},{"id":21,"type":12,"linkType":22},{"sys":7821},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7823,"metaTitle":355,"metaDescription":356,"mainTitle":7824,"subtitle":374,"heroImage":7839,"ctaButton":397,"ctaLink":398},[354],{"data":7825,"content":7826,"nodeType":74},{},[7827,7833],{"data":7828,"content":7829,"nodeType":78},{},[7830],{"data":7831,"marks":7832,"value":366,"nodeType":82},{},[],{"data":7834,"content":7835,"nodeType":87},{},[7836],{"data":7837,"marks":7838,"value":373,"nodeType":82},{},[],{"metadata":7840,"sys":7843,"fields":7848},{"tags":7841,"concepts":7842},[],[],{"space":7844,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7846,"publishedVersion":62,"revision":44,"locale":29},{"sys":7845},{"type":12,"linkType":13,"id":14},{"sys":7847},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7849},{"url":389,"details":7850,"fileName":395,"contentType":396},{"size":391,"image":7851},{"width":393,"height":394},{"sys":7853,"fields":7856},{"id":7854,"createdAt":7855},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":7857,"slug":7858,"articleIntro":-1,"category":7859},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[7860],{"metadata":7861,"sys":7864,"fields":7871},{"tags":7862,"concepts":7863},[],[],{"space":7865,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7867,"publishedVersion":345,"revision":62,"contentType":7869,"locale":29},{"sys":7866},{"type":12,"linkType":13,"id":14},{"sys":7868},{"id":21,"type":12,"linkType":22},{"sys":7870},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7872,"metaTitle":355,"metaDescription":356,"mainTitle":7873,"subtitle":374,"heroImage":7888,"ctaButton":397,"ctaLink":398},[354],{"data":7874,"content":7875,"nodeType":74},{},[7876,7882],{"data":7877,"content":7878,"nodeType":78},{},[7879],{"data":7880,"marks":7881,"value":366,"nodeType":82},{},[],{"data":7883,"content":7884,"nodeType":87},{},[7885],{"data":7886,"marks":7887,"value":373,"nodeType":82},{},[],{"metadata":7889,"sys":7892,"fields":7897},{"tags":7890,"concepts":7891},[],[],{"space":7893,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7895,"publishedVersion":62,"revision":44,"locale":29},{"sys":7894},{"type":12,"linkType":13,"id":14},{"sys":7896},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7898},{"url":389,"details":7899,"fileName":395,"contentType":396},{"size":391,"image":7900},{"width":393,"height":394},{"sys":7902,"fields":7905},{"id":7903,"createdAt":7904},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7906,"slug":7907,"articleIntro":7906,"category":7908},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7909],{"metadata":7910,"sys":7913,"fields":7920},{"tags":7911,"concepts":7912},[],[],{"space":7914,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7916,"publishedVersion":345,"revision":62,"contentType":7918,"locale":29},{"sys":7915},{"type":12,"linkType":13,"id":14},{"sys":7917},{"id":21,"type":12,"linkType":22},{"sys":7919},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7921,"metaTitle":355,"metaDescription":356,"mainTitle":7922,"subtitle":374,"heroImage":7937,"ctaButton":397,"ctaLink":398},[354],{"data":7923,"content":7924,"nodeType":74},{},[7925,7931],{"data":7926,"content":7927,"nodeType":78},{},[7928],{"data":7929,"marks":7930,"value":366,"nodeType":82},{},[],{"data":7932,"content":7933,"nodeType":87},{},[7934],{"data":7935,"marks":7936,"value":373,"nodeType":82},{},[],{"metadata":7938,"sys":7941,"fields":7946},{"tags":7939,"concepts":7940},[],[],{"space":7942,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7944,"publishedVersion":62,"revision":44,"locale":29},{"sys":7943},{"type":12,"linkType":13,"id":14},{"sys":7945},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7947},{"url":389,"details":7948,"fileName":395,"contentType":396},{"size":391,"image":7949},{"width":393,"height":394},{"sys":7951,"fields":7954},{"id":7952,"createdAt":7953},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":7955,"slug":7956,"articleIntro":7955,"category":7957},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[7958],{"metadata":7959,"sys":7962,"fields":7969},{"tags":7960,"concepts":7961},[],[],{"space":7963,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":7965,"publishedVersion":345,"revision":62,"contentType":7967,"locale":29},{"sys":7964},{"type":12,"linkType":13,"id":14},{"sys":7966},{"id":21,"type":12,"linkType":22},{"sys":7968},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":7970,"metaTitle":355,"metaDescription":356,"mainTitle":7971,"subtitle":374,"heroImage":7986,"ctaButton":397,"ctaLink":398},[354],{"data":7972,"content":7973,"nodeType":74},{},[7974,7980],{"data":7975,"content":7976,"nodeType":78},{},[7977],{"data":7978,"marks":7979,"value":366,"nodeType":82},{},[],{"data":7981,"content":7982,"nodeType":87},{},[7983],{"data":7984,"marks":7985,"value":373,"nodeType":82},{},[],{"metadata":7987,"sys":7990,"fields":7995},{"tags":7988,"concepts":7989},[],[],{"space":7991,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":7993,"publishedVersion":62,"revision":44,"locale":29},{"sys":7992},{"type":12,"linkType":13,"id":14},{"sys":7994},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":7996},{"url":389,"details":7997,"fileName":395,"contentType":396},{"size":391,"image":7998},{"width":393,"height":394},{"sys":8000,"fields":8003},{"id":8001,"createdAt":8002},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":8004,"slug":8005,"articleIntro":8004,"category":8006},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[8007],{"metadata":8008,"sys":8011,"fields":8018},{"tags":8009,"concepts":8010},[],[],{"space":8012,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8014,"publishedVersion":345,"revision":62,"contentType":8016,"locale":29},{"sys":8013},{"type":12,"linkType":13,"id":14},{"sys":8015},{"id":21,"type":12,"linkType":22},{"sys":8017},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8019,"metaTitle":355,"metaDescription":356,"mainTitle":8020,"subtitle":374,"heroImage":8035,"ctaButton":397,"ctaLink":398},[354],{"data":8021,"content":8022,"nodeType":74},{},[8023,8029],{"data":8024,"content":8025,"nodeType":78},{},[8026],{"data":8027,"marks":8028,"value":366,"nodeType":82},{},[],{"data":8030,"content":8031,"nodeType":87},{},[8032],{"data":8033,"marks":8034,"value":373,"nodeType":82},{},[],{"metadata":8036,"sys":8039,"fields":8044},{"tags":8037,"concepts":8038},[],[],{"space":8040,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8042,"publishedVersion":62,"revision":44,"locale":29},{"sys":8041},{"type":12,"linkType":13,"id":14},{"sys":8043},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8045},{"url":389,"details":8046,"fileName":395,"contentType":396},{"size":391,"image":8047},{"width":393,"height":394},{"sys":8049,"fields":8052},{"id":8050,"createdAt":8051},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":8053,"slug":8054,"articleIntro":8053,"category":8055},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[8056],{"metadata":8057,"sys":8060,"fields":8067},{"tags":8058,"concepts":8059},[],[],{"space":8061,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8063,"publishedVersion":345,"revision":62,"contentType":8065,"locale":29},{"sys":8062},{"type":12,"linkType":13,"id":14},{"sys":8064},{"id":21,"type":12,"linkType":22},{"sys":8066},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8068,"metaTitle":355,"metaDescription":356,"mainTitle":8069,"subtitle":374,"heroImage":8084,"ctaButton":397,"ctaLink":398},[354],{"data":8070,"content":8071,"nodeType":74},{},[8072,8078],{"data":8073,"content":8074,"nodeType":78},{},[8075],{"data":8076,"marks":8077,"value":366,"nodeType":82},{},[],{"data":8079,"content":8080,"nodeType":87},{},[8081],{"data":8082,"marks":8083,"value":373,"nodeType":82},{},[],{"metadata":8085,"sys":8088,"fields":8093},{"tags":8086,"concepts":8087},[],[],{"space":8089,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8091,"publishedVersion":62,"revision":44,"locale":29},{"sys":8090},{"type":12,"linkType":13,"id":14},{"sys":8092},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8094},{"url":389,"details":8095,"fileName":395,"contentType":396},{"size":391,"image":8096},{"width":393,"height":394},{"sys":8098,"fields":8101},{"id":8099,"createdAt":8100},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":8102,"slug":8103,"articleIntro":-1,"category":8104},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[8105],{"metadata":8106,"sys":8109,"fields":8116},{"tags":8107,"concepts":8108},[],[],{"space":8110,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8112,"publishedVersion":345,"revision":62,"contentType":8114,"locale":29},{"sys":8111},{"type":12,"linkType":13,"id":14},{"sys":8113},{"id":21,"type":12,"linkType":22},{"sys":8115},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8117,"metaTitle":355,"metaDescription":356,"mainTitle":8118,"subtitle":374,"heroImage":8133,"ctaButton":397,"ctaLink":398},[354],{"data":8119,"content":8120,"nodeType":74},{},[8121,8127],{"data":8122,"content":8123,"nodeType":78},{},[8124],{"data":8125,"marks":8126,"value":366,"nodeType":82},{},[],{"data":8128,"content":8129,"nodeType":87},{},[8130],{"data":8131,"marks":8132,"value":373,"nodeType":82},{},[],{"metadata":8134,"sys":8137,"fields":8142},{"tags":8135,"concepts":8136},[],[],{"space":8138,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8140,"publishedVersion":62,"revision":44,"locale":29},{"sys":8139},{"type":12,"linkType":13,"id":14},{"sys":8141},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8143},{"url":389,"details":8144,"fileName":395,"contentType":396},{"size":391,"image":8145},{"width":393,"height":394},{"sys":8147,"fields":8150},{"id":8148,"createdAt":8149},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":8151,"slug":8152,"articleIntro":8151,"category":8153},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[8154],{"metadata":8155,"sys":8158,"fields":8165},{"tags":8156,"concepts":8157},[],[],{"space":8159,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8161,"publishedVersion":345,"revision":62,"contentType":8163,"locale":29},{"sys":8160},{"type":12,"linkType":13,"id":14},{"sys":8162},{"id":21,"type":12,"linkType":22},{"sys":8164},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8166,"metaTitle":355,"metaDescription":356,"mainTitle":8167,"subtitle":374,"heroImage":8182,"ctaButton":397,"ctaLink":398},[354],{"data":8168,"content":8169,"nodeType":74},{},[8170,8176],{"data":8171,"content":8172,"nodeType":78},{},[8173],{"data":8174,"marks":8175,"value":366,"nodeType":82},{},[],{"data":8177,"content":8178,"nodeType":87},{},[8179],{"data":8180,"marks":8181,"value":373,"nodeType":82},{},[],{"metadata":8183,"sys":8186,"fields":8191},{"tags":8184,"concepts":8185},[],[],{"space":8187,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8189,"publishedVersion":62,"revision":44,"locale":29},{"sys":8188},{"type":12,"linkType":13,"id":14},{"sys":8190},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8192},{"url":389,"details":8193,"fileName":395,"contentType":396},{"size":391,"image":8194},{"width":393,"height":394},{"sys":8196,"fields":8199},{"id":8197,"createdAt":8198},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":8200,"slug":8201,"articleIntro":8200,"category":8202},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[8203],{"metadata":8204,"sys":8207,"fields":8214},{"tags":8205,"concepts":8206},[],[],{"space":8208,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8210,"publishedVersion":345,"revision":62,"contentType":8212,"locale":29},{"sys":8209},{"type":12,"linkType":13,"id":14},{"sys":8211},{"id":21,"type":12,"linkType":22},{"sys":8213},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8215,"metaTitle":355,"metaDescription":356,"mainTitle":8216,"subtitle":374,"heroImage":8231,"ctaButton":397,"ctaLink":398},[354],{"data":8217,"content":8218,"nodeType":74},{},[8219,8225],{"data":8220,"content":8221,"nodeType":78},{},[8222],{"data":8223,"marks":8224,"value":366,"nodeType":82},{},[],{"data":8226,"content":8227,"nodeType":87},{},[8228],{"data":8229,"marks":8230,"value":373,"nodeType":82},{},[],{"metadata":8232,"sys":8235,"fields":8240},{"tags":8233,"concepts":8234},[],[],{"space":8236,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8238,"publishedVersion":62,"revision":44,"locale":29},{"sys":8237},{"type":12,"linkType":13,"id":14},{"sys":8239},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8241},{"url":389,"details":8242,"fileName":395,"contentType":396},{"size":391,"image":8243},{"width":393,"height":394},{"sys":8245,"fields":8248},{"id":8246,"createdAt":8247},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":8249,"slug":8250,"articleIntro":-1,"category":8251},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[8252],{"metadata":8253,"sys":8256,"fields":8263},{"tags":8254,"concepts":8255},[],[],{"space":8257,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8259,"publishedVersion":345,"revision":62,"contentType":8261,"locale":29},{"sys":8258},{"type":12,"linkType":13,"id":14},{"sys":8260},{"id":21,"type":12,"linkType":22},{"sys":8262},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8264,"metaTitle":355,"metaDescription":356,"mainTitle":8265,"subtitle":374,"heroImage":8280,"ctaButton":397,"ctaLink":398},[354],{"data":8266,"content":8267,"nodeType":74},{},[8268,8274],{"data":8269,"content":8270,"nodeType":78},{},[8271],{"data":8272,"marks":8273,"value":366,"nodeType":82},{},[],{"data":8275,"content":8276,"nodeType":87},{},[8277],{"data":8278,"marks":8279,"value":373,"nodeType":82},{},[],{"metadata":8281,"sys":8284,"fields":8289},{"tags":8282,"concepts":8283},[],[],{"space":8285,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8287,"publishedVersion":62,"revision":44,"locale":29},{"sys":8286},{"type":12,"linkType":13,"id":14},{"sys":8288},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8290},{"url":389,"details":8291,"fileName":395,"contentType":396},{"size":391,"image":8292},{"width":393,"height":394},{"sys":8294,"fields":8297},{"id":8295,"createdAt":8296},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":8298,"slug":8299,"articleIntro":-1,"category":8300},"Compte 705 - Études","compte-705-etudes",[8301],{"metadata":8302,"sys":8305,"fields":8312},{"tags":8303,"concepts":8304},[],[],{"space":8306,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8308,"publishedVersion":345,"revision":62,"contentType":8310,"locale":29},{"sys":8307},{"type":12,"linkType":13,"id":14},{"sys":8309},{"id":21,"type":12,"linkType":22},{"sys":8311},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8313,"metaTitle":355,"metaDescription":356,"mainTitle":8314,"subtitle":374,"heroImage":8329,"ctaButton":397,"ctaLink":398},[354],{"data":8315,"content":8316,"nodeType":74},{},[8317,8323],{"data":8318,"content":8319,"nodeType":78},{},[8320],{"data":8321,"marks":8322,"value":366,"nodeType":82},{},[],{"data":8324,"content":8325,"nodeType":87},{},[8326],{"data":8327,"marks":8328,"value":373,"nodeType":82},{},[],{"metadata":8330,"sys":8333,"fields":8338},{"tags":8331,"concepts":8332},[],[],{"space":8334,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8336,"publishedVersion":62,"revision":44,"locale":29},{"sys":8335},{"type":12,"linkType":13,"id":14},{"sys":8337},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8339},{"url":389,"details":8340,"fileName":395,"contentType":396},{"size":391,"image":8341},{"width":393,"height":394},{"sys":8343,"fields":8346},{"id":8344,"createdAt":8345},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":8347,"slug":8348,"articleIntro":8347,"category":8349},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[8350],{"metadata":8351,"sys":8354,"fields":8361},{"tags":8352,"concepts":8353},[],[],{"space":8355,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8357,"publishedVersion":345,"revision":62,"contentType":8359,"locale":29},{"sys":8356},{"type":12,"linkType":13,"id":14},{"sys":8358},{"id":21,"type":12,"linkType":22},{"sys":8360},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8362,"metaTitle":355,"metaDescription":356,"mainTitle":8363,"subtitle":374,"heroImage":8378,"ctaButton":397,"ctaLink":398},[354],{"data":8364,"content":8365,"nodeType":74},{},[8366,8372],{"data":8367,"content":8368,"nodeType":78},{},[8369],{"data":8370,"marks":8371,"value":366,"nodeType":82},{},[],{"data":8373,"content":8374,"nodeType":87},{},[8375],{"data":8376,"marks":8377,"value":373,"nodeType":82},{},[],{"metadata":8379,"sys":8382,"fields":8387},{"tags":8380,"concepts":8381},[],[],{"space":8383,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8385,"publishedVersion":62,"revision":44,"locale":29},{"sys":8384},{"type":12,"linkType":13,"id":14},{"sys":8386},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8388},{"url":389,"details":8389,"fileName":395,"contentType":396},{"size":391,"image":8390},{"width":393,"height":394},{"sys":8392,"fields":8395},{"id":8393,"createdAt":8394},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":8396,"slug":8397,"articleIntro":8396,"category":8398},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[8399],{"metadata":8400,"sys":8403,"fields":8410},{"tags":8401,"concepts":8402},[],[],{"space":8404,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8406,"publishedVersion":345,"revision":62,"contentType":8408,"locale":29},{"sys":8405},{"type":12,"linkType":13,"id":14},{"sys":8407},{"id":21,"type":12,"linkType":22},{"sys":8409},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8411,"metaTitle":355,"metaDescription":356,"mainTitle":8412,"subtitle":374,"heroImage":8427,"ctaButton":397,"ctaLink":398},[354],{"data":8413,"content":8414,"nodeType":74},{},[8415,8421],{"data":8416,"content":8417,"nodeType":78},{},[8418],{"data":8419,"marks":8420,"value":366,"nodeType":82},{},[],{"data":8422,"content":8423,"nodeType":87},{},[8424],{"data":8425,"marks":8426,"value":373,"nodeType":82},{},[],{"metadata":8428,"sys":8431,"fields":8436},{"tags":8429,"concepts":8430},[],[],{"space":8432,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8434,"publishedVersion":62,"revision":44,"locale":29},{"sys":8433},{"type":12,"linkType":13,"id":14},{"sys":8435},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8437},{"url":389,"details":8438,"fileName":395,"contentType":396},{"size":391,"image":8439},{"width":393,"height":394},{"sys":8441,"fields":8444},{"id":8442,"createdAt":8443},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":8445,"slug":8446,"articleIntro":8445,"category":8447},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[8448],{"metadata":8449,"sys":8452,"fields":8459},{"tags":8450,"concepts":8451},[],[],{"space":8453,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8455,"publishedVersion":345,"revision":62,"contentType":8457,"locale":29},{"sys":8454},{"type":12,"linkType":13,"id":14},{"sys":8456},{"id":21,"type":12,"linkType":22},{"sys":8458},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8460,"metaTitle":355,"metaDescription":356,"mainTitle":8461,"subtitle":374,"heroImage":8476,"ctaButton":397,"ctaLink":398},[354],{"data":8462,"content":8463,"nodeType":74},{},[8464,8470],{"data":8465,"content":8466,"nodeType":78},{},[8467],{"data":8468,"marks":8469,"value":366,"nodeType":82},{},[],{"data":8471,"content":8472,"nodeType":87},{},[8473],{"data":8474,"marks":8475,"value":373,"nodeType":82},{},[],{"metadata":8477,"sys":8480,"fields":8485},{"tags":8478,"concepts":8479},[],[],{"space":8481,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8483,"publishedVersion":62,"revision":44,"locale":29},{"sys":8482},{"type":12,"linkType":13,"id":14},{"sys":8484},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8486},{"url":389,"details":8487,"fileName":395,"contentType":396},{"size":391,"image":8488},{"width":393,"height":394},{"sys":8490,"fields":8493},{"id":8491,"createdAt":8492},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":8494,"slug":8495,"articleIntro":-1,"category":8496},"Compte 512 - Banques","compte-512-banques",[8497],{"metadata":8498,"sys":8501,"fields":8508},{"tags":8499,"concepts":8500},[],[],{"space":8502,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8504,"publishedVersion":345,"revision":62,"contentType":8506,"locale":29},{"sys":8503},{"type":12,"linkType":13,"id":14},{"sys":8505},{"id":21,"type":12,"linkType":22},{"sys":8507},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8509,"metaTitle":355,"metaDescription":356,"mainTitle":8510,"subtitle":374,"heroImage":8525,"ctaButton":397,"ctaLink":398},[354],{"data":8511,"content":8512,"nodeType":74},{},[8513,8519],{"data":8514,"content":8515,"nodeType":78},{},[8516],{"data":8517,"marks":8518,"value":366,"nodeType":82},{},[],{"data":8520,"content":8521,"nodeType":87},{},[8522],{"data":8523,"marks":8524,"value":373,"nodeType":82},{},[],{"metadata":8526,"sys":8529,"fields":8534},{"tags":8527,"concepts":8528},[],[],{"space":8530,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8532,"publishedVersion":62,"revision":44,"locale":29},{"sys":8531},{"type":12,"linkType":13,"id":14},{"sys":8533},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8535},{"url":389,"details":8536,"fileName":395,"contentType":396},{"size":391,"image":8537},{"width":393,"height":394},{"sys":8539,"fields":8542},{"id":8540,"createdAt":8541},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":8543,"slug":8544,"articleIntro":8543,"category":8545},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[8546],{"metadata":8547,"sys":8550,"fields":8557},{"tags":8548,"concepts":8549},[],[],{"space":8551,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8553,"publishedVersion":345,"revision":62,"contentType":8555,"locale":29},{"sys":8552},{"type":12,"linkType":13,"id":14},{"sys":8554},{"id":21,"type":12,"linkType":22},{"sys":8556},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8558,"metaTitle":355,"metaDescription":356,"mainTitle":8559,"subtitle":374,"heroImage":8574,"ctaButton":397,"ctaLink":398},[354],{"data":8560,"content":8561,"nodeType":74},{},[8562,8568],{"data":8563,"content":8564,"nodeType":78},{},[8565],{"data":8566,"marks":8567,"value":366,"nodeType":82},{},[],{"data":8569,"content":8570,"nodeType":87},{},[8571],{"data":8572,"marks":8573,"value":373,"nodeType":82},{},[],{"metadata":8575,"sys":8578,"fields":8583},{"tags":8576,"concepts":8577},[],[],{"space":8579,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8581,"publishedVersion":62,"revision":44,"locale":29},{"sys":8580},{"type":12,"linkType":13,"id":14},{"sys":8582},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8584},{"url":389,"details":8585,"fileName":395,"contentType":396},{"size":391,"image":8586},{"width":393,"height":394},{"sys":8588,"fields":8591},{"id":8589,"createdAt":8590},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":8592,"slug":8593,"articleIntro":8592,"category":8594},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[8595],{"metadata":8596,"sys":8599,"fields":8606},{"tags":8597,"concepts":8598},[],[],{"space":8600,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8602,"publishedVersion":345,"revision":62,"contentType":8604,"locale":29},{"sys":8601},{"type":12,"linkType":13,"id":14},{"sys":8603},{"id":21,"type":12,"linkType":22},{"sys":8605},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8607,"metaTitle":355,"metaDescription":356,"mainTitle":8608,"subtitle":374,"heroImage":8623,"ctaButton":397,"ctaLink":398},[354],{"data":8609,"content":8610,"nodeType":74},{},[8611,8617],{"data":8612,"content":8613,"nodeType":78},{},[8614],{"data":8615,"marks":8616,"value":366,"nodeType":82},{},[],{"data":8618,"content":8619,"nodeType":87},{},[8620],{"data":8621,"marks":8622,"value":373,"nodeType":82},{},[],{"metadata":8624,"sys":8627,"fields":8632},{"tags":8625,"concepts":8626},[],[],{"space":8628,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8630,"publishedVersion":62,"revision":44,"locale":29},{"sys":8629},{"type":12,"linkType":13,"id":14},{"sys":8631},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8633},{"url":389,"details":8634,"fileName":395,"contentType":396},{"size":391,"image":8635},{"width":393,"height":394},{"sys":8637,"fields":8640},{"id":8638,"createdAt":8639},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":8641,"slug":8642,"articleIntro":8641,"category":8643},"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",[8644],{"metadata":8645,"sys":8648,"fields":8655},{"tags":8646,"concepts":8647},[],[],{"space":8649,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8651,"publishedVersion":345,"revision":62,"contentType":8653,"locale":29},{"sys":8650},{"type":12,"linkType":13,"id":14},{"sys":8652},{"id":21,"type":12,"linkType":22},{"sys":8654},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8656,"metaTitle":355,"metaDescription":356,"mainTitle":8657,"subtitle":374,"heroImage":8672,"ctaButton":397,"ctaLink":398},[354],{"data":8658,"content":8659,"nodeType":74},{},[8660,8666],{"data":8661,"content":8662,"nodeType":78},{},[8663],{"data":8664,"marks":8665,"value":366,"nodeType":82},{},[],{"data":8667,"content":8668,"nodeType":87},{},[8669],{"data":8670,"marks":8671,"value":373,"nodeType":82},{},[],{"metadata":8673,"sys":8676,"fields":8681},{"tags":8674,"concepts":8675},[],[],{"space":8677,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8679,"publishedVersion":62,"revision":44,"locale":29},{"sys":8678},{"type":12,"linkType":13,"id":14},{"sys":8680},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8682},{"url":389,"details":8683,"fileName":395,"contentType":396},{"size":391,"image":8684},{"width":393,"height":394},{"sys":8686,"fields":8689},{"id":8687,"createdAt":8688},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":8690,"slug":8691,"articleIntro":8690,"category":8692},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[8693],{"metadata":8694,"sys":8697,"fields":8704},{"tags":8695,"concepts":8696},[],[],{"space":8698,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8700,"publishedVersion":345,"revision":62,"contentType":8702,"locale":29},{"sys":8699},{"type":12,"linkType":13,"id":14},{"sys":8701},{"id":21,"type":12,"linkType":22},{"sys":8703},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8705,"metaTitle":355,"metaDescription":356,"mainTitle":8706,"subtitle":374,"heroImage":8721,"ctaButton":397,"ctaLink":398},[354],{"data":8707,"content":8708,"nodeType":74},{},[8709,8715],{"data":8710,"content":8711,"nodeType":78},{},[8712],{"data":8713,"marks":8714,"value":366,"nodeType":82},{},[],{"data":8716,"content":8717,"nodeType":87},{},[8718],{"data":8719,"marks":8720,"value":373,"nodeType":82},{},[],{"metadata":8722,"sys":8725,"fields":8730},{"tags":8723,"concepts":8724},[],[],{"space":8726,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8728,"publishedVersion":62,"revision":44,"locale":29},{"sys":8727},{"type":12,"linkType":13,"id":14},{"sys":8729},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8731},{"url":389,"details":8732,"fileName":395,"contentType":396},{"size":391,"image":8733},{"width":393,"height":394},{"sys":8735,"fields":8738},{"id":8736,"createdAt":8737},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":8739,"slug":8740,"articleIntro":-1,"category":8741},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[8742],{"metadata":8743,"sys":8746,"fields":8753},{"tags":8744,"concepts":8745},[],[],{"space":8747,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8749,"publishedVersion":345,"revision":62,"contentType":8751,"locale":29},{"sys":8748},{"type":12,"linkType":13,"id":14},{"sys":8750},{"id":21,"type":12,"linkType":22},{"sys":8752},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8754,"metaTitle":355,"metaDescription":356,"mainTitle":8755,"subtitle":374,"heroImage":8770,"ctaButton":397,"ctaLink":398},[354],{"data":8756,"content":8757,"nodeType":74},{},[8758,8764],{"data":8759,"content":8760,"nodeType":78},{},[8761],{"data":8762,"marks":8763,"value":366,"nodeType":82},{},[],{"data":8765,"content":8766,"nodeType":87},{},[8767],{"data":8768,"marks":8769,"value":373,"nodeType":82},{},[],{"metadata":8771,"sys":8774,"fields":8779},{"tags":8772,"concepts":8773},[],[],{"space":8775,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8777,"publishedVersion":62,"revision":44,"locale":29},{"sys":8776},{"type":12,"linkType":13,"id":14},{"sys":8778},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8780},{"url":389,"details":8781,"fileName":395,"contentType":396},{"size":391,"image":8782},{"width":393,"height":394},{"sys":8784,"fields":8787},{"id":8785,"createdAt":8786},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":8788,"slug":8789,"articleIntro":8788,"category":8790},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[8791],{"metadata":8792,"sys":8795,"fields":8802},{"tags":8793,"concepts":8794},[],[],{"space":8796,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8798,"publishedVersion":345,"revision":62,"contentType":8800,"locale":29},{"sys":8797},{"type":12,"linkType":13,"id":14},{"sys":8799},{"id":21,"type":12,"linkType":22},{"sys":8801},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8803,"metaTitle":355,"metaDescription":356,"mainTitle":8804,"subtitle":374,"heroImage":8819,"ctaButton":397,"ctaLink":398},[354],{"data":8805,"content":8806,"nodeType":74},{},[8807,8813],{"data":8808,"content":8809,"nodeType":78},{},[8810],{"data":8811,"marks":8812,"value":366,"nodeType":82},{},[],{"data":8814,"content":8815,"nodeType":87},{},[8816],{"data":8817,"marks":8818,"value":373,"nodeType":82},{},[],{"metadata":8820,"sys":8823,"fields":8828},{"tags":8821,"concepts":8822},[],[],{"space":8824,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8826,"publishedVersion":62,"revision":44,"locale":29},{"sys":8825},{"type":12,"linkType":13,"id":14},{"sys":8827},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8829},{"url":389,"details":8830,"fileName":395,"contentType":396},{"size":391,"image":8831},{"width":393,"height":394},{"sys":8833,"fields":8836},{"id":8834,"createdAt":8835},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":8837,"slug":8838,"articleIntro":8837,"category":8839},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[8840],{"metadata":8841,"sys":8844,"fields":8851},{"tags":8842,"concepts":8843},[],[],{"space":8845,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8847,"publishedVersion":345,"revision":62,"contentType":8849,"locale":29},{"sys":8846},{"type":12,"linkType":13,"id":14},{"sys":8848},{"id":21,"type":12,"linkType":22},{"sys":8850},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8852,"metaTitle":355,"metaDescription":356,"mainTitle":8853,"subtitle":374,"heroImage":8868,"ctaButton":397,"ctaLink":398},[354],{"data":8854,"content":8855,"nodeType":74},{},[8856,8862],{"data":8857,"content":8858,"nodeType":78},{},[8859],{"data":8860,"marks":8861,"value":366,"nodeType":82},{},[],{"data":8863,"content":8864,"nodeType":87},{},[8865],{"data":8866,"marks":8867,"value":373,"nodeType":82},{},[],{"metadata":8869,"sys":8872,"fields":8877},{"tags":8870,"concepts":8871},[],[],{"space":8873,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8875,"publishedVersion":62,"revision":44,"locale":29},{"sys":8874},{"type":12,"linkType":13,"id":14},{"sys":8876},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8878},{"url":389,"details":8879,"fileName":395,"contentType":396},{"size":391,"image":8880},{"width":393,"height":394},{"sys":8882,"fields":8885},{"id":8883,"createdAt":8884},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":8886,"slug":8887,"articleIntro":8886,"category":8888},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[8889],{"metadata":8890,"sys":8893,"fields":8900},{"tags":8891,"concepts":8892},[],[],{"space":8894,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8896,"publishedVersion":345,"revision":62,"contentType":8898,"locale":29},{"sys":8895},{"type":12,"linkType":13,"id":14},{"sys":8897},{"id":21,"type":12,"linkType":22},{"sys":8899},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8901,"metaTitle":355,"metaDescription":356,"mainTitle":8902,"subtitle":374,"heroImage":8917,"ctaButton":397,"ctaLink":398},[354],{"data":8903,"content":8904,"nodeType":74},{},[8905,8911],{"data":8906,"content":8907,"nodeType":78},{},[8908],{"data":8909,"marks":8910,"value":366,"nodeType":82},{},[],{"data":8912,"content":8913,"nodeType":87},{},[8914],{"data":8915,"marks":8916,"value":373,"nodeType":82},{},[],{"metadata":8918,"sys":8921,"fields":8926},{"tags":8919,"concepts":8920},[],[],{"space":8922,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8924,"publishedVersion":62,"revision":44,"locale":29},{"sys":8923},{"type":12,"linkType":13,"id":14},{"sys":8925},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8927},{"url":389,"details":8928,"fileName":395,"contentType":396},{"size":391,"image":8929},{"width":393,"height":394},{"sys":8931,"fields":8934},{"id":8932,"createdAt":8933},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":8935,"slug":8936,"articleIntro":8935,"category":8937},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[8938],{"metadata":8939,"sys":8942,"fields":8949},{"tags":8940,"concepts":8941},[],[],{"space":8943,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8945,"publishedVersion":345,"revision":62,"contentType":8947,"locale":29},{"sys":8944},{"type":12,"linkType":13,"id":14},{"sys":8946},{"id":21,"type":12,"linkType":22},{"sys":8948},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8950,"metaTitle":355,"metaDescription":356,"mainTitle":8951,"subtitle":374,"heroImage":8966,"ctaButton":397,"ctaLink":398},[354],{"data":8952,"content":8953,"nodeType":74},{},[8954,8960],{"data":8955,"content":8956,"nodeType":78},{},[8957],{"data":8958,"marks":8959,"value":366,"nodeType":82},{},[],{"data":8961,"content":8962,"nodeType":87},{},[8963],{"data":8964,"marks":8965,"value":373,"nodeType":82},{},[],{"metadata":8967,"sys":8970,"fields":8975},{"tags":8968,"concepts":8969},[],[],{"space":8971,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":8973,"publishedVersion":62,"revision":44,"locale":29},{"sys":8972},{"type":12,"linkType":13,"id":14},{"sys":8974},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":8976},{"url":389,"details":8977,"fileName":395,"contentType":396},{"size":391,"image":8978},{"width":393,"height":394},{"sys":8980,"fields":8983},{"id":8981,"createdAt":8982},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":8984,"slug":8985,"articleIntro":-1,"category":8986},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[8987],{"metadata":8988,"sys":8991,"fields":8998},{"tags":8989,"concepts":8990},[],[],{"space":8992,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":8994,"publishedVersion":345,"revision":62,"contentType":8996,"locale":29},{"sys":8993},{"type":12,"linkType":13,"id":14},{"sys":8995},{"id":21,"type":12,"linkType":22},{"sys":8997},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":8999,"metaTitle":355,"metaDescription":356,"mainTitle":9000,"subtitle":374,"heroImage":9015,"ctaButton":397,"ctaLink":398},[354],{"data":9001,"content":9002,"nodeType":74},{},[9003,9009],{"data":9004,"content":9005,"nodeType":78},{},[9006],{"data":9007,"marks":9008,"value":366,"nodeType":82},{},[],{"data":9010,"content":9011,"nodeType":87},{},[9012],{"data":9013,"marks":9014,"value":373,"nodeType":82},{},[],{"metadata":9016,"sys":9019,"fields":9024},{"tags":9017,"concepts":9018},[],[],{"space":9020,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9022,"publishedVersion":62,"revision":44,"locale":29},{"sys":9021},{"type":12,"linkType":13,"id":14},{"sys":9023},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9025},{"url":389,"details":9026,"fileName":395,"contentType":396},{"size":391,"image":9027},{"width":393,"height":394},{"sys":9029,"fields":9032},{"id":9030,"createdAt":9031},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":9033,"slug":9034,"articleIntro":9033,"category":9035},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[9036],{"metadata":9037,"sys":9040,"fields":9047},{"tags":9038,"concepts":9039},[],[],{"space":9041,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9043,"publishedVersion":345,"revision":62,"contentType":9045,"locale":29},{"sys":9042},{"type":12,"linkType":13,"id":14},{"sys":9044},{"id":21,"type":12,"linkType":22},{"sys":9046},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9048,"metaTitle":355,"metaDescription":356,"mainTitle":9049,"subtitle":374,"heroImage":9064,"ctaButton":397,"ctaLink":398},[354],{"data":9050,"content":9051,"nodeType":74},{},[9052,9058],{"data":9053,"content":9054,"nodeType":78},{},[9055],{"data":9056,"marks":9057,"value":366,"nodeType":82},{},[],{"data":9059,"content":9060,"nodeType":87},{},[9061],{"data":9062,"marks":9063,"value":373,"nodeType":82},{},[],{"metadata":9065,"sys":9068,"fields":9073},{"tags":9066,"concepts":9067},[],[],{"space":9069,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9071,"publishedVersion":62,"revision":44,"locale":29},{"sys":9070},{"type":12,"linkType":13,"id":14},{"sys":9072},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9074},{"url":389,"details":9075,"fileName":395,"contentType":396},{"size":391,"image":9076},{"width":393,"height":394},{"sys":9078,"fields":9081},{"id":9079,"createdAt":9080},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":9082,"slug":9083,"articleIntro":-1,"category":9084},"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",[9085],{"metadata":9086,"sys":9089,"fields":9096},{"tags":9087,"concepts":9088},[],[],{"space":9090,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9092,"publishedVersion":345,"revision":62,"contentType":9094,"locale":29},{"sys":9091},{"type":12,"linkType":13,"id":14},{"sys":9093},{"id":21,"type":12,"linkType":22},{"sys":9095},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9097,"metaTitle":355,"metaDescription":356,"mainTitle":9098,"subtitle":374,"heroImage":9113,"ctaButton":397,"ctaLink":398},[354],{"data":9099,"content":9100,"nodeType":74},{},[9101,9107],{"data":9102,"content":9103,"nodeType":78},{},[9104],{"data":9105,"marks":9106,"value":366,"nodeType":82},{},[],{"data":9108,"content":9109,"nodeType":87},{},[9110],{"data":9111,"marks":9112,"value":373,"nodeType":82},{},[],{"metadata":9114,"sys":9117,"fields":9122},{"tags":9115,"concepts":9116},[],[],{"space":9118,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9120,"publishedVersion":62,"revision":44,"locale":29},{"sys":9119},{"type":12,"linkType":13,"id":14},{"sys":9121},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9123},{"url":389,"details":9124,"fileName":395,"contentType":396},{"size":391,"image":9125},{"width":393,"height":394},{"sys":9127,"fields":9130},{"id":9128,"createdAt":9129},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":9131,"slug":9132,"articleIntro":9131,"category":9133},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[9134],{"metadata":9135,"sys":9138,"fields":9145},{"tags":9136,"concepts":9137},[],[],{"space":9139,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9141,"publishedVersion":345,"revision":62,"contentType":9143,"locale":29},{"sys":9140},{"type":12,"linkType":13,"id":14},{"sys":9142},{"id":21,"type":12,"linkType":22},{"sys":9144},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9146,"metaTitle":355,"metaDescription":356,"mainTitle":9147,"subtitle":374,"heroImage":9162,"ctaButton":397,"ctaLink":398},[354],{"data":9148,"content":9149,"nodeType":74},{},[9150,9156],{"data":9151,"content":9152,"nodeType":78},{},[9153],{"data":9154,"marks":9155,"value":366,"nodeType":82},{},[],{"data":9157,"content":9158,"nodeType":87},{},[9159],{"data":9160,"marks":9161,"value":373,"nodeType":82},{},[],{"metadata":9163,"sys":9166,"fields":9171},{"tags":9164,"concepts":9165},[],[],{"space":9167,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9169,"publishedVersion":62,"revision":44,"locale":29},{"sys":9168},{"type":12,"linkType":13,"id":14},{"sys":9170},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9172},{"url":389,"details":9173,"fileName":395,"contentType":396},{"size":391,"image":9174},{"width":393,"height":394},{"sys":9176,"fields":9179},{"id":9177,"createdAt":9178},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":9180,"slug":9181,"articleIntro":9180,"category":9182},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[9183],{"metadata":9184,"sys":9187,"fields":9194},{"tags":9185,"concepts":9186},[],[],{"space":9188,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9190,"publishedVersion":345,"revision":62,"contentType":9192,"locale":29},{"sys":9189},{"type":12,"linkType":13,"id":14},{"sys":9191},{"id":21,"type":12,"linkType":22},{"sys":9193},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9195,"metaTitle":355,"metaDescription":356,"mainTitle":9196,"subtitle":374,"heroImage":9211,"ctaButton":397,"ctaLink":398},[354],{"data":9197,"content":9198,"nodeType":74},{},[9199,9205],{"data":9200,"content":9201,"nodeType":78},{},[9202],{"data":9203,"marks":9204,"value":366,"nodeType":82},{},[],{"data":9206,"content":9207,"nodeType":87},{},[9208],{"data":9209,"marks":9210,"value":373,"nodeType":82},{},[],{"metadata":9212,"sys":9215,"fields":9220},{"tags":9213,"concepts":9214},[],[],{"space":9216,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9218,"publishedVersion":62,"revision":44,"locale":29},{"sys":9217},{"type":12,"linkType":13,"id":14},{"sys":9219},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9221},{"url":389,"details":9222,"fileName":395,"contentType":396},{"size":391,"image":9223},{"width":393,"height":394},{"sys":9225,"fields":9228},{"id":9226,"createdAt":9227},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":9229,"slug":9230,"articleIntro":9229,"category":9231},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[9232],{"metadata":9233,"sys":9236,"fields":9243},{"tags":9234,"concepts":9235},[],[],{"space":9237,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9239,"publishedVersion":345,"revision":62,"contentType":9241,"locale":29},{"sys":9238},{"type":12,"linkType":13,"id":14},{"sys":9240},{"id":21,"type":12,"linkType":22},{"sys":9242},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9244,"metaTitle":355,"metaDescription":356,"mainTitle":9245,"subtitle":374,"heroImage":9260,"ctaButton":397,"ctaLink":398},[354],{"data":9246,"content":9247,"nodeType":74},{},[9248,9254],{"data":9249,"content":9250,"nodeType":78},{},[9251],{"data":9252,"marks":9253,"value":366,"nodeType":82},{},[],{"data":9255,"content":9256,"nodeType":87},{},[9257],{"data":9258,"marks":9259,"value":373,"nodeType":82},{},[],{"metadata":9261,"sys":9264,"fields":9269},{"tags":9262,"concepts":9263},[],[],{"space":9265,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9267,"publishedVersion":62,"revision":44,"locale":29},{"sys":9266},{"type":12,"linkType":13,"id":14},{"sys":9268},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9270},{"url":389,"details":9271,"fileName":395,"contentType":396},{"size":391,"image":9272},{"width":393,"height":394},{"sys":9274,"fields":9277},{"id":9275,"createdAt":9276},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":9278,"slug":9279,"articleIntro":-1,"category":9280},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[9281],{"metadata":9282,"sys":9285,"fields":9292},{"tags":9283,"concepts":9284},[],[],{"space":9286,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9288,"publishedVersion":345,"revision":62,"contentType":9290,"locale":29},{"sys":9287},{"type":12,"linkType":13,"id":14},{"sys":9289},{"id":21,"type":12,"linkType":22},{"sys":9291},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9293,"metaTitle":355,"metaDescription":356,"mainTitle":9294,"subtitle":374,"heroImage":9309,"ctaButton":397,"ctaLink":398},[354],{"data":9295,"content":9296,"nodeType":74},{},[9297,9303],{"data":9298,"content":9299,"nodeType":78},{},[9300],{"data":9301,"marks":9302,"value":366,"nodeType":82},{},[],{"data":9304,"content":9305,"nodeType":87},{},[9306],{"data":9307,"marks":9308,"value":373,"nodeType":82},{},[],{"metadata":9310,"sys":9313,"fields":9318},{"tags":9311,"concepts":9312},[],[],{"space":9314,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9316,"publishedVersion":62,"revision":44,"locale":29},{"sys":9315},{"type":12,"linkType":13,"id":14},{"sys":9317},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9319},{"url":389,"details":9320,"fileName":395,"contentType":396},{"size":391,"image":9321},{"width":393,"height":394},{"sys":9323,"fields":9326},{"id":9324,"createdAt":9325},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":9327,"slug":9328,"articleIntro":9327,"category":9329},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[9330],{"metadata":9331,"sys":9334,"fields":9341},{"tags":9332,"concepts":9333},[],[],{"space":9335,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9337,"publishedVersion":345,"revision":62,"contentType":9339,"locale":29},{"sys":9336},{"type":12,"linkType":13,"id":14},{"sys":9338},{"id":21,"type":12,"linkType":22},{"sys":9340},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9342,"metaTitle":355,"metaDescription":356,"mainTitle":9343,"subtitle":374,"heroImage":9358,"ctaButton":397,"ctaLink":398},[354],{"data":9344,"content":9345,"nodeType":74},{},[9346,9352],{"data":9347,"content":9348,"nodeType":78},{},[9349],{"data":9350,"marks":9351,"value":366,"nodeType":82},{},[],{"data":9353,"content":9354,"nodeType":87},{},[9355],{"data":9356,"marks":9357,"value":373,"nodeType":82},{},[],{"metadata":9359,"sys":9362,"fields":9367},{"tags":9360,"concepts":9361},[],[],{"space":9363,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9365,"publishedVersion":62,"revision":44,"locale":29},{"sys":9364},{"type":12,"linkType":13,"id":14},{"sys":9366},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9368},{"url":389,"details":9369,"fileName":395,"contentType":396},{"size":391,"image":9370},{"width":393,"height":394},{"sys":9372,"fields":9375},{"id":9373,"createdAt":9374},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":9376,"slug":9377,"articleIntro":-1,"category":9378},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[9379],{"metadata":9380,"sys":9383,"fields":9390},{"tags":9381,"concepts":9382},[],[],{"space":9384,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9386,"publishedVersion":345,"revision":62,"contentType":9388,"locale":29},{"sys":9385},{"type":12,"linkType":13,"id":14},{"sys":9387},{"id":21,"type":12,"linkType":22},{"sys":9389},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9391,"metaTitle":355,"metaDescription":356,"mainTitle":9392,"subtitle":374,"heroImage":9407,"ctaButton":397,"ctaLink":398},[354],{"data":9393,"content":9394,"nodeType":74},{},[9395,9401],{"data":9396,"content":9397,"nodeType":78},{},[9398],{"data":9399,"marks":9400,"value":366,"nodeType":82},{},[],{"data":9402,"content":9403,"nodeType":87},{},[9404],{"data":9405,"marks":9406,"value":373,"nodeType":82},{},[],{"metadata":9408,"sys":9411,"fields":9416},{"tags":9409,"concepts":9410},[],[],{"space":9412,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9414,"publishedVersion":62,"revision":44,"locale":29},{"sys":9413},{"type":12,"linkType":13,"id":14},{"sys":9415},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9417},{"url":389,"details":9418,"fileName":395,"contentType":396},{"size":391,"image":9419},{"width":393,"height":394},{"sys":9421,"fields":9424},{"id":9422,"createdAt":9423},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":9425,"slug":9426,"articleIntro":9425,"category":9427},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[9428],{"metadata":9429,"sys":9432,"fields":9439},{"tags":9430,"concepts":9431},[],[],{"space":9433,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9435,"publishedVersion":345,"revision":62,"contentType":9437,"locale":29},{"sys":9434},{"type":12,"linkType":13,"id":14},{"sys":9436},{"id":21,"type":12,"linkType":22},{"sys":9438},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9440,"metaTitle":355,"metaDescription":356,"mainTitle":9441,"subtitle":374,"heroImage":9456,"ctaButton":397,"ctaLink":398},[354],{"data":9442,"content":9443,"nodeType":74},{},[9444,9450],{"data":9445,"content":9446,"nodeType":78},{},[9447],{"data":9448,"marks":9449,"value":366,"nodeType":82},{},[],{"data":9451,"content":9452,"nodeType":87},{},[9453],{"data":9454,"marks":9455,"value":373,"nodeType":82},{},[],{"metadata":9457,"sys":9460,"fields":9465},{"tags":9458,"concepts":9459},[],[],{"space":9461,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9463,"publishedVersion":62,"revision":44,"locale":29},{"sys":9462},{"type":12,"linkType":13,"id":14},{"sys":9464},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9466},{"url":389,"details":9467,"fileName":395,"contentType":396},{"size":391,"image":9468},{"width":393,"height":394},{"sys":9470,"fields":9473},{"id":9471,"createdAt":9472},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":9474,"slug":9475,"articleIntro":9474,"category":9476},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[9477],{"metadata":9478,"sys":9481,"fields":9488},{"tags":9479,"concepts":9480},[],[],{"space":9482,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9484,"publishedVersion":345,"revision":62,"contentType":9486,"locale":29},{"sys":9483},{"type":12,"linkType":13,"id":14},{"sys":9485},{"id":21,"type":12,"linkType":22},{"sys":9487},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9489,"metaTitle":355,"metaDescription":356,"mainTitle":9490,"subtitle":374,"heroImage":9505,"ctaButton":397,"ctaLink":398},[354],{"data":9491,"content":9492,"nodeType":74},{},[9493,9499],{"data":9494,"content":9495,"nodeType":78},{},[9496],{"data":9497,"marks":9498,"value":366,"nodeType":82},{},[],{"data":9500,"content":9501,"nodeType":87},{},[9502],{"data":9503,"marks":9504,"value":373,"nodeType":82},{},[],{"metadata":9506,"sys":9509,"fields":9514},{"tags":9507,"concepts":9508},[],[],{"space":9510,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9512,"publishedVersion":62,"revision":44,"locale":29},{"sys":9511},{"type":12,"linkType":13,"id":14},{"sys":9513},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9515},{"url":389,"details":9516,"fileName":395,"contentType":396},{"size":391,"image":9517},{"width":393,"height":394},{"sys":9519,"fields":9522},{"id":9520,"createdAt":9521},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":9523,"slug":9524,"articleIntro":9523,"category":9525},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[9526],{"metadata":9527,"sys":9530,"fields":9537},{"tags":9528,"concepts":9529},[],[],{"space":9531,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9533,"publishedVersion":345,"revision":62,"contentType":9535,"locale":29},{"sys":9532},{"type":12,"linkType":13,"id":14},{"sys":9534},{"id":21,"type":12,"linkType":22},{"sys":9536},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9538,"metaTitle":355,"metaDescription":356,"mainTitle":9539,"subtitle":374,"heroImage":9554,"ctaButton":397,"ctaLink":398},[354],{"data":9540,"content":9541,"nodeType":74},{},[9542,9548],{"data":9543,"content":9544,"nodeType":78},{},[9545],{"data":9546,"marks":9547,"value":366,"nodeType":82},{},[],{"data":9549,"content":9550,"nodeType":87},{},[9551],{"data":9552,"marks":9553,"value":373,"nodeType":82},{},[],{"metadata":9555,"sys":9558,"fields":9563},{"tags":9556,"concepts":9557},[],[],{"space":9559,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9561,"publishedVersion":62,"revision":44,"locale":29},{"sys":9560},{"type":12,"linkType":13,"id":14},{"sys":9562},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9564},{"url":389,"details":9565,"fileName":395,"contentType":396},{"size":391,"image":9566},{"width":393,"height":394},{"sys":9568,"fields":9571},{"id":9569,"createdAt":9570},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":9572,"slug":9573,"articleIntro":9572,"category":9574},"274 - Prêts","compte-274-prets",[9575],{"metadata":9576,"sys":9579,"fields":9586},{"tags":9577,"concepts":9578},[],[],{"space":9580,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9582,"publishedVersion":345,"revision":62,"contentType":9584,"locale":29},{"sys":9581},{"type":12,"linkType":13,"id":14},{"sys":9583},{"id":21,"type":12,"linkType":22},{"sys":9585},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9587,"metaTitle":355,"metaDescription":356,"mainTitle":9588,"subtitle":374,"heroImage":9603,"ctaButton":397,"ctaLink":398},[354],{"data":9589,"content":9590,"nodeType":74},{},[9591,9597],{"data":9592,"content":9593,"nodeType":78},{},[9594],{"data":9595,"marks":9596,"value":366,"nodeType":82},{},[],{"data":9598,"content":9599,"nodeType":87},{},[9600],{"data":9601,"marks":9602,"value":373,"nodeType":82},{},[],{"metadata":9604,"sys":9607,"fields":9612},{"tags":9605,"concepts":9606},[],[],{"space":9608,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9610,"publishedVersion":62,"revision":44,"locale":29},{"sys":9609},{"type":12,"linkType":13,"id":14},{"sys":9611},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9613},{"url":389,"details":9614,"fileName":395,"contentType":396},{"size":391,"image":9615},{"width":393,"height":394},{"sys":9617,"fields":9620},{"id":9618,"createdAt":9619},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9621,"slug":9622,"articleIntro":9621,"category":9623},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9624],{"metadata":9625,"sys":9628,"fields":9635},{"tags":9626,"concepts":9627},[],[],{"space":9629,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9631,"publishedVersion":345,"revision":62,"contentType":9633,"locale":29},{"sys":9630},{"type":12,"linkType":13,"id":14},{"sys":9632},{"id":21,"type":12,"linkType":22},{"sys":9634},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9636,"metaTitle":355,"metaDescription":356,"mainTitle":9637,"subtitle":374,"heroImage":9652,"ctaButton":397,"ctaLink":398},[354],{"data":9638,"content":9639,"nodeType":74},{},[9640,9646],{"data":9641,"content":9642,"nodeType":78},{},[9643],{"data":9644,"marks":9645,"value":366,"nodeType":82},{},[],{"data":9647,"content":9648,"nodeType":87},{},[9649],{"data":9650,"marks":9651,"value":373,"nodeType":82},{},[],{"metadata":9653,"sys":9656,"fields":9661},{"tags":9654,"concepts":9655},[],[],{"space":9657,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9659,"publishedVersion":62,"revision":44,"locale":29},{"sys":9658},{"type":12,"linkType":13,"id":14},{"sys":9660},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9662},{"url":389,"details":9663,"fileName":395,"contentType":396},{"size":391,"image":9664},{"width":393,"height":394},{"sys":9666,"fields":9669},{"id":9667,"createdAt":9668},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":9670,"slug":9671,"articleIntro":9672,"category":9673},"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.",[9674],{"metadata":9675,"sys":9678,"fields":9685},{"tags":9676,"concepts":9677},[],[],{"space":9679,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9681,"publishedVersion":345,"revision":62,"contentType":9683,"locale":29},{"sys":9680},{"type":12,"linkType":13,"id":14},{"sys":9682},{"id":21,"type":12,"linkType":22},{"sys":9684},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9686,"metaTitle":355,"metaDescription":356,"mainTitle":9687,"subtitle":374,"heroImage":9702,"ctaButton":397,"ctaLink":398},[354],{"data":9688,"content":9689,"nodeType":74},{},[9690,9696],{"data":9691,"content":9692,"nodeType":78},{},[9693],{"data":9694,"marks":9695,"value":366,"nodeType":82},{},[],{"data":9697,"content":9698,"nodeType":87},{},[9699],{"data":9700,"marks":9701,"value":373,"nodeType":82},{},[],{"metadata":9703,"sys":9706,"fields":9711},{"tags":9704,"concepts":9705},[],[],{"space":9707,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9709,"publishedVersion":62,"revision":44,"locale":29},{"sys":9708},{"type":12,"linkType":13,"id":14},{"sys":9710},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9712},{"url":389,"details":9713,"fileName":395,"contentType":396},{"size":391,"image":9714},{"width":393,"height":394},{"sys":9716,"fields":9719},{"id":9717,"createdAt":9718},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":9720,"slug":9721,"articleIntro":9720,"category":9722},"6331 - Versement de transport","compte-6331-versement-de-transport",[9723],{"metadata":9724,"sys":9727,"fields":9734},{"tags":9725,"concepts":9726},[],[],{"space":9728,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9730,"publishedVersion":345,"revision":62,"contentType":9732,"locale":29},{"sys":9729},{"type":12,"linkType":13,"id":14},{"sys":9731},{"id":21,"type":12,"linkType":22},{"sys":9733},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9735,"metaTitle":355,"metaDescription":356,"mainTitle":9736,"subtitle":374,"heroImage":9751,"ctaButton":397,"ctaLink":398},[354],{"data":9737,"content":9738,"nodeType":74},{},[9739,9745],{"data":9740,"content":9741,"nodeType":78},{},[9742],{"data":9743,"marks":9744,"value":366,"nodeType":82},{},[],{"data":9746,"content":9747,"nodeType":87},{},[9748],{"data":9749,"marks":9750,"value":373,"nodeType":82},{},[],{"metadata":9752,"sys":9755,"fields":9760},{"tags":9753,"concepts":9754},[],[],{"space":9756,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9758,"publishedVersion":62,"revision":44,"locale":29},{"sys":9757},{"type":12,"linkType":13,"id":14},{"sys":9759},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9761},{"url":389,"details":9762,"fileName":395,"contentType":396},{"size":391,"image":9763},{"width":393,"height":394},{"sys":9765,"fields":9768},{"id":9766,"createdAt":9767},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":9769,"slug":9770,"articleIntro":9769,"category":9771},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[9772],{"metadata":9773,"sys":9776,"fields":9783},{"tags":9774,"concepts":9775},[],[],{"space":9777,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9779,"publishedVersion":345,"revision":62,"contentType":9781,"locale":29},{"sys":9778},{"type":12,"linkType":13,"id":14},{"sys":9780},{"id":21,"type":12,"linkType":22},{"sys":9782},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9784,"metaTitle":355,"metaDescription":356,"mainTitle":9785,"subtitle":374,"heroImage":9800,"ctaButton":397,"ctaLink":398},[354],{"data":9786,"content":9787,"nodeType":74},{},[9788,9794],{"data":9789,"content":9790,"nodeType":78},{},[9791],{"data":9792,"marks":9793,"value":366,"nodeType":82},{},[],{"data":9795,"content":9796,"nodeType":87},{},[9797],{"data":9798,"marks":9799,"value":373,"nodeType":82},{},[],{"metadata":9801,"sys":9804,"fields":9809},{"tags":9802,"concepts":9803},[],[],{"space":9805,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9807,"publishedVersion":62,"revision":44,"locale":29},{"sys":9806},{"type":12,"linkType":13,"id":14},{"sys":9808},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9810},{"url":389,"details":9811,"fileName":395,"contentType":396},{"size":391,"image":9812},{"width":393,"height":394},{"sys":9814,"fields":9817},{"id":9815,"createdAt":9816},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":9818,"slug":9819,"articleIntro":9818,"category":9820},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[9821],{"metadata":9822,"sys":9825,"fields":9832},{"tags":9823,"concepts":9824},[],[],{"space":9826,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9828,"publishedVersion":345,"revision":62,"contentType":9830,"locale":29},{"sys":9827},{"type":12,"linkType":13,"id":14},{"sys":9829},{"id":21,"type":12,"linkType":22},{"sys":9831},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9833,"metaTitle":355,"metaDescription":356,"mainTitle":9834,"subtitle":374,"heroImage":9849,"ctaButton":397,"ctaLink":398},[354],{"data":9835,"content":9836,"nodeType":74},{},[9837,9843],{"data":9838,"content":9839,"nodeType":78},{},[9840],{"data":9841,"marks":9842,"value":366,"nodeType":82},{},[],{"data":9844,"content":9845,"nodeType":87},{},[9846],{"data":9847,"marks":9848,"value":373,"nodeType":82},{},[],{"metadata":9850,"sys":9853,"fields":9858},{"tags":9851,"concepts":9852},[],[],{"space":9854,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9856,"publishedVersion":62,"revision":44,"locale":29},{"sys":9855},{"type":12,"linkType":13,"id":14},{"sys":9857},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9859},{"url":389,"details":9860,"fileName":395,"contentType":396},{"size":391,"image":9861},{"width":393,"height":394},{"sys":9863,"fields":9866},{"id":9864,"createdAt":9865},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":9867,"slug":9868,"articleIntro":9867,"category":9869},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[9870],{"metadata":9871,"sys":9874,"fields":9881},{"tags":9872,"concepts":9873},[],[],{"space":9875,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9877,"publishedVersion":345,"revision":62,"contentType":9879,"locale":29},{"sys":9876},{"type":12,"linkType":13,"id":14},{"sys":9878},{"id":21,"type":12,"linkType":22},{"sys":9880},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9882,"metaTitle":355,"metaDescription":356,"mainTitle":9883,"subtitle":374,"heroImage":9898,"ctaButton":397,"ctaLink":398},[354],{"data":9884,"content":9885,"nodeType":74},{},[9886,9892],{"data":9887,"content":9888,"nodeType":78},{},[9889],{"data":9890,"marks":9891,"value":366,"nodeType":82},{},[],{"data":9893,"content":9894,"nodeType":87},{},[9895],{"data":9896,"marks":9897,"value":373,"nodeType":82},{},[],{"metadata":9899,"sys":9902,"fields":9907},{"tags":9900,"concepts":9901},[],[],{"space":9903,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9905,"publishedVersion":62,"revision":44,"locale":29},{"sys":9904},{"type":12,"linkType":13,"id":14},{"sys":9906},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9908},{"url":389,"details":9909,"fileName":395,"contentType":396},{"size":391,"image":9910},{"width":393,"height":394},{"sys":9912,"fields":9915},{"id":9913,"createdAt":9914},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9916,"slug":9917,"articleIntro":9916,"category":9918},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9919],{"metadata":9920,"sys":9923,"fields":9930},{"tags":9921,"concepts":9922},[],[],{"space":9924,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9926,"publishedVersion":345,"revision":62,"contentType":9928,"locale":29},{"sys":9925},{"type":12,"linkType":13,"id":14},{"sys":9927},{"id":21,"type":12,"linkType":22},{"sys":9929},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9931,"metaTitle":355,"metaDescription":356,"mainTitle":9932,"subtitle":374,"heroImage":9947,"ctaButton":397,"ctaLink":398},[354],{"data":9933,"content":9934,"nodeType":74},{},[9935,9941],{"data":9936,"content":9937,"nodeType":78},{},[9938],{"data":9939,"marks":9940,"value":366,"nodeType":82},{},[],{"data":9942,"content":9943,"nodeType":87},{},[9944],{"data":9945,"marks":9946,"value":373,"nodeType":82},{},[],{"metadata":9948,"sys":9951,"fields":9956},{"tags":9949,"concepts":9950},[],[],{"space":9952,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":9954,"publishedVersion":62,"revision":44,"locale":29},{"sys":9953},{"type":12,"linkType":13,"id":14},{"sys":9955},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":9957},{"url":389,"details":9958,"fileName":395,"contentType":396},{"size":391,"image":9959},{"width":393,"height":394},{"sys":9961,"fields":9964},{"id":9962,"createdAt":9963},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":9965,"slug":9966,"articleIntro":-1,"category":9967},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[9968],{"metadata":9969,"sys":9972,"fields":9979},{"tags":9970,"concepts":9971},[],[],{"space":9973,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":9975,"publishedVersion":345,"revision":62,"contentType":9977,"locale":29},{"sys":9974},{"type":12,"linkType":13,"id":14},{"sys":9976},{"id":21,"type":12,"linkType":22},{"sys":9978},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":9980,"metaTitle":355,"metaDescription":356,"mainTitle":9981,"subtitle":374,"heroImage":9996,"ctaButton":397,"ctaLink":398},[354],{"data":9982,"content":9983,"nodeType":74},{},[9984,9990],{"data":9985,"content":9986,"nodeType":78},{},[9987],{"data":9988,"marks":9989,"value":366,"nodeType":82},{},[],{"data":9991,"content":9992,"nodeType":87},{},[9993],{"data":9994,"marks":9995,"value":373,"nodeType":82},{},[],{"metadata":9997,"sys":10000,"fields":10005},{"tags":9998,"concepts":9999},[],[],{"space":10001,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10003,"publishedVersion":62,"revision":44,"locale":29},{"sys":10002},{"type":12,"linkType":13,"id":14},{"sys":10004},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10006},{"url":389,"details":10007,"fileName":395,"contentType":396},{"size":391,"image":10008},{"width":393,"height":394},{"sys":10010,"fields":10013},{"id":10011,"createdAt":10012},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":10014,"slug":10015,"articleIntro":10014,"category":10016},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[10017],{"metadata":10018,"sys":10021,"fields":10028},{"tags":10019,"concepts":10020},[],[],{"space":10022,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10024,"publishedVersion":345,"revision":62,"contentType":10026,"locale":29},{"sys":10023},{"type":12,"linkType":13,"id":14},{"sys":10025},{"id":21,"type":12,"linkType":22},{"sys":10027},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10029,"metaTitle":355,"metaDescription":356,"mainTitle":10030,"subtitle":374,"heroImage":10045,"ctaButton":397,"ctaLink":398},[354],{"data":10031,"content":10032,"nodeType":74},{},[10033,10039],{"data":10034,"content":10035,"nodeType":78},{},[10036],{"data":10037,"marks":10038,"value":366,"nodeType":82},{},[],{"data":10040,"content":10041,"nodeType":87},{},[10042],{"data":10043,"marks":10044,"value":373,"nodeType":82},{},[],{"metadata":10046,"sys":10049,"fields":10054},{"tags":10047,"concepts":10048},[],[],{"space":10050,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10052,"publishedVersion":62,"revision":44,"locale":29},{"sys":10051},{"type":12,"linkType":13,"id":14},{"sys":10053},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10055},{"url":389,"details":10056,"fileName":395,"contentType":396},{"size":391,"image":10057},{"width":393,"height":394},{"sys":10059,"fields":10062},{"id":10060,"createdAt":10061},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":10063,"slug":10064,"articleIntro":10063,"category":10065},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[10066],{"metadata":10067,"sys":10070,"fields":10077},{"tags":10068,"concepts":10069},[],[],{"space":10071,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10073,"publishedVersion":345,"revision":62,"contentType":10075,"locale":29},{"sys":10072},{"type":12,"linkType":13,"id":14},{"sys":10074},{"id":21,"type":12,"linkType":22},{"sys":10076},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10078,"metaTitle":355,"metaDescription":356,"mainTitle":10079,"subtitle":374,"heroImage":10094,"ctaButton":397,"ctaLink":398},[354],{"data":10080,"content":10081,"nodeType":74},{},[10082,10088],{"data":10083,"content":10084,"nodeType":78},{},[10085],{"data":10086,"marks":10087,"value":366,"nodeType":82},{},[],{"data":10089,"content":10090,"nodeType":87},{},[10091],{"data":10092,"marks":10093,"value":373,"nodeType":82},{},[],{"metadata":10095,"sys":10098,"fields":10103},{"tags":10096,"concepts":10097},[],[],{"space":10099,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10101,"publishedVersion":62,"revision":44,"locale":29},{"sys":10100},{"type":12,"linkType":13,"id":14},{"sys":10102},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10104},{"url":389,"details":10105,"fileName":395,"contentType":396},{"size":391,"image":10106},{"width":393,"height":394},{"sys":10108,"fields":10111},{"id":10109,"createdAt":10110},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":10112,"slug":10113,"articleIntro":-1,"category":10114},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[10115],{"metadata":10116,"sys":10119,"fields":10126},{"tags":10117,"concepts":10118},[],[],{"space":10120,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10122,"publishedVersion":345,"revision":62,"contentType":10124,"locale":29},{"sys":10121},{"type":12,"linkType":13,"id":14},{"sys":10123},{"id":21,"type":12,"linkType":22},{"sys":10125},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10127,"metaTitle":355,"metaDescription":356,"mainTitle":10128,"subtitle":374,"heroImage":10143,"ctaButton":397,"ctaLink":398},[354],{"data":10129,"content":10130,"nodeType":74},{},[10131,10137],{"data":10132,"content":10133,"nodeType":78},{},[10134],{"data":10135,"marks":10136,"value":366,"nodeType":82},{},[],{"data":10138,"content":10139,"nodeType":87},{},[10140],{"data":10141,"marks":10142,"value":373,"nodeType":82},{},[],{"metadata":10144,"sys":10147,"fields":10152},{"tags":10145,"concepts":10146},[],[],{"space":10148,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10150,"publishedVersion":62,"revision":44,"locale":29},{"sys":10149},{"type":12,"linkType":13,"id":14},{"sys":10151},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10153},{"url":389,"details":10154,"fileName":395,"contentType":396},{"size":391,"image":10155},{"width":393,"height":394},{"sys":10157,"fields":10160},{"id":10158,"createdAt":10159},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":10161,"slug":10162,"articleIntro":10163,"category":10164},"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. ",[10165],{"metadata":10166,"sys":10169,"fields":10176},{"tags":10167,"concepts":10168},[],[],{"space":10170,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10172,"publishedVersion":345,"revision":62,"contentType":10174,"locale":29},{"sys":10171},{"type":12,"linkType":13,"id":14},{"sys":10173},{"id":21,"type":12,"linkType":22},{"sys":10175},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10177,"metaTitle":355,"metaDescription":356,"mainTitle":10178,"subtitle":374,"heroImage":10193,"ctaButton":397,"ctaLink":398},[354],{"data":10179,"content":10180,"nodeType":74},{},[10181,10187],{"data":10182,"content":10183,"nodeType":78},{},[10184],{"data":10185,"marks":10186,"value":366,"nodeType":82},{},[],{"data":10188,"content":10189,"nodeType":87},{},[10190],{"data":10191,"marks":10192,"value":373,"nodeType":82},{},[],{"metadata":10194,"sys":10197,"fields":10202},{"tags":10195,"concepts":10196},[],[],{"space":10198,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10200,"publishedVersion":62,"revision":44,"locale":29},{"sys":10199},{"type":12,"linkType":13,"id":14},{"sys":10201},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10203},{"url":389,"details":10204,"fileName":395,"contentType":396},{"size":391,"image":10205},{"width":393,"height":394},{"sys":10207,"fields":10210},{"id":10208,"createdAt":10209},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":10211,"slug":10212,"articleIntro":10211,"category":10213},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[10214],{"metadata":10215,"sys":10218,"fields":10225},{"tags":10216,"concepts":10217},[],[],{"space":10219,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10221,"publishedVersion":345,"revision":62,"contentType":10223,"locale":29},{"sys":10220},{"type":12,"linkType":13,"id":14},{"sys":10222},{"id":21,"type":12,"linkType":22},{"sys":10224},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10226,"metaTitle":355,"metaDescription":356,"mainTitle":10227,"subtitle":374,"heroImage":10242,"ctaButton":397,"ctaLink":398},[354],{"data":10228,"content":10229,"nodeType":74},{},[10230,10236],{"data":10231,"content":10232,"nodeType":78},{},[10233],{"data":10234,"marks":10235,"value":366,"nodeType":82},{},[],{"data":10237,"content":10238,"nodeType":87},{},[10239],{"data":10240,"marks":10241,"value":373,"nodeType":82},{},[],{"metadata":10243,"sys":10246,"fields":10251},{"tags":10244,"concepts":10245},[],[],{"space":10247,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10249,"publishedVersion":62,"revision":44,"locale":29},{"sys":10248},{"type":12,"linkType":13,"id":14},{"sys":10250},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10252},{"url":389,"details":10253,"fileName":395,"contentType":396},{"size":391,"image":10254},{"width":393,"height":394},{"sys":10256,"fields":10259},{"id":10257,"createdAt":10258},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":10260,"slug":10261,"articleIntro":-1,"category":10262},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[10263],{"metadata":10264,"sys":10267,"fields":10274},{"tags":10265,"concepts":10266},[],[],{"space":10268,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10270,"publishedVersion":345,"revision":62,"contentType":10272,"locale":29},{"sys":10269},{"type":12,"linkType":13,"id":14},{"sys":10271},{"id":21,"type":12,"linkType":22},{"sys":10273},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10275,"metaTitle":355,"metaDescription":356,"mainTitle":10276,"subtitle":374,"heroImage":10291,"ctaButton":397,"ctaLink":398},[354],{"data":10277,"content":10278,"nodeType":74},{},[10279,10285],{"data":10280,"content":10281,"nodeType":78},{},[10282],{"data":10283,"marks":10284,"value":366,"nodeType":82},{},[],{"data":10286,"content":10287,"nodeType":87},{},[10288],{"data":10289,"marks":10290,"value":373,"nodeType":82},{},[],{"metadata":10292,"sys":10295,"fields":10300},{"tags":10293,"concepts":10294},[],[],{"space":10296,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10298,"publishedVersion":62,"revision":44,"locale":29},{"sys":10297},{"type":12,"linkType":13,"id":14},{"sys":10299},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10301},{"url":389,"details":10302,"fileName":395,"contentType":396},{"size":391,"image":10303},{"width":393,"height":394},{"sys":10305,"fields":10308},{"id":10306,"createdAt":10307},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":10309,"slug":10310,"articleIntro":10309,"category":10311},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[10312],{"metadata":10313,"sys":10316,"fields":10323},{"tags":10314,"concepts":10315},[],[],{"space":10317,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10319,"publishedVersion":345,"revision":62,"contentType":10321,"locale":29},{"sys":10318},{"type":12,"linkType":13,"id":14},{"sys":10320},{"id":21,"type":12,"linkType":22},{"sys":10322},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10324,"metaTitle":355,"metaDescription":356,"mainTitle":10325,"subtitle":374,"heroImage":10340,"ctaButton":397,"ctaLink":398},[354],{"data":10326,"content":10327,"nodeType":74},{},[10328,10334],{"data":10329,"content":10330,"nodeType":78},{},[10331],{"data":10332,"marks":10333,"value":366,"nodeType":82},{},[],{"data":10335,"content":10336,"nodeType":87},{},[10337],{"data":10338,"marks":10339,"value":373,"nodeType":82},{},[],{"metadata":10341,"sys":10344,"fields":10349},{"tags":10342,"concepts":10343},[],[],{"space":10345,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10347,"publishedVersion":62,"revision":44,"locale":29},{"sys":10346},{"type":12,"linkType":13,"id":14},{"sys":10348},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10350},{"url":389,"details":10351,"fileName":395,"contentType":396},{"size":391,"image":10352},{"width":393,"height":394},{"sys":10354,"fields":10357},{"id":10355,"createdAt":10356},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":10358,"slug":10359,"articleIntro":-1,"category":10360},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[10361],{"metadata":10362,"sys":10365,"fields":10372},{"tags":10363,"concepts":10364},[],[],{"space":10366,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10368,"publishedVersion":345,"revision":62,"contentType":10370,"locale":29},{"sys":10367},{"type":12,"linkType":13,"id":14},{"sys":10369},{"id":21,"type":12,"linkType":22},{"sys":10371},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10373,"metaTitle":355,"metaDescription":356,"mainTitle":10374,"subtitle":374,"heroImage":10389,"ctaButton":397,"ctaLink":398},[354],{"data":10375,"content":10376,"nodeType":74},{},[10377,10383],{"data":10378,"content":10379,"nodeType":78},{},[10380],{"data":10381,"marks":10382,"value":366,"nodeType":82},{},[],{"data":10384,"content":10385,"nodeType":87},{},[10386],{"data":10387,"marks":10388,"value":373,"nodeType":82},{},[],{"metadata":10390,"sys":10393,"fields":10398},{"tags":10391,"concepts":10392},[],[],{"space":10394,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10396,"publishedVersion":62,"revision":44,"locale":29},{"sys":10395},{"type":12,"linkType":13,"id":14},{"sys":10397},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10399},{"url":389,"details":10400,"fileName":395,"contentType":396},{"size":391,"image":10401},{"width":393,"height":394},{"sys":10403,"fields":10406},{"id":10404,"createdAt":10405},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":10407,"slug":10408,"articleIntro":10407,"category":10409},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[10410],{"metadata":10411,"sys":10414,"fields":10421},{"tags":10412,"concepts":10413},[],[],{"space":10415,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10417,"publishedVersion":345,"revision":62,"contentType":10419,"locale":29},{"sys":10416},{"type":12,"linkType":13,"id":14},{"sys":10418},{"id":21,"type":12,"linkType":22},{"sys":10420},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10422,"metaTitle":355,"metaDescription":356,"mainTitle":10423,"subtitle":374,"heroImage":10438,"ctaButton":397,"ctaLink":398},[354],{"data":10424,"content":10425,"nodeType":74},{},[10426,10432],{"data":10427,"content":10428,"nodeType":78},{},[10429],{"data":10430,"marks":10431,"value":366,"nodeType":82},{},[],{"data":10433,"content":10434,"nodeType":87},{},[10435],{"data":10436,"marks":10437,"value":373,"nodeType":82},{},[],{"metadata":10439,"sys":10442,"fields":10447},{"tags":10440,"concepts":10441},[],[],{"space":10443,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10445,"publishedVersion":62,"revision":44,"locale":29},{"sys":10444},{"type":12,"linkType":13,"id":14},{"sys":10446},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10448},{"url":389,"details":10449,"fileName":395,"contentType":396},{"size":391,"image":10450},{"width":393,"height":394},{"sys":10452,"fields":10455},{"id":10453,"createdAt":10454},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":10456,"slug":10457,"articleIntro":10456,"category":10458},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[10459],{"metadata":10460,"sys":10463,"fields":10470},{"tags":10461,"concepts":10462},[],[],{"space":10464,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10466,"publishedVersion":345,"revision":62,"contentType":10468,"locale":29},{"sys":10465},{"type":12,"linkType":13,"id":14},{"sys":10467},{"id":21,"type":12,"linkType":22},{"sys":10469},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10471,"metaTitle":355,"metaDescription":356,"mainTitle":10472,"subtitle":374,"heroImage":10487,"ctaButton":397,"ctaLink":398},[354],{"data":10473,"content":10474,"nodeType":74},{},[10475,10481],{"data":10476,"content":10477,"nodeType":78},{},[10478],{"data":10479,"marks":10480,"value":366,"nodeType":82},{},[],{"data":10482,"content":10483,"nodeType":87},{},[10484],{"data":10485,"marks":10486,"value":373,"nodeType":82},{},[],{"metadata":10488,"sys":10491,"fields":10496},{"tags":10489,"concepts":10490},[],[],{"space":10492,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10494,"publishedVersion":62,"revision":44,"locale":29},{"sys":10493},{"type":12,"linkType":13,"id":14},{"sys":10495},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10497},{"url":389,"details":10498,"fileName":395,"contentType":396},{"size":391,"image":10499},{"width":393,"height":394},{"sys":10501,"fields":10504},{"id":10502,"createdAt":10503},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":10505,"slug":10506,"articleIntro":10505,"category":10507},"4886 - Charges","compte-4886-charges",[10508],{"metadata":10509,"sys":10512,"fields":10519},{"tags":10510,"concepts":10511},[],[],{"space":10513,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10515,"publishedVersion":345,"revision":62,"contentType":10517,"locale":29},{"sys":10514},{"type":12,"linkType":13,"id":14},{"sys":10516},{"id":21,"type":12,"linkType":22},{"sys":10518},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10520,"metaTitle":355,"metaDescription":356,"mainTitle":10521,"subtitle":374,"heroImage":10536,"ctaButton":397,"ctaLink":398},[354],{"data":10522,"content":10523,"nodeType":74},{},[10524,10530],{"data":10525,"content":10526,"nodeType":78},{},[10527],{"data":10528,"marks":10529,"value":366,"nodeType":82},{},[],{"data":10531,"content":10532,"nodeType":87},{},[10533],{"data":10534,"marks":10535,"value":373,"nodeType":82},{},[],{"metadata":10537,"sys":10540,"fields":10545},{"tags":10538,"concepts":10539},[],[],{"space":10541,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10543,"publishedVersion":62,"revision":44,"locale":29},{"sys":10542},{"type":12,"linkType":13,"id":14},{"sys":10544},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10546},{"url":389,"details":10547,"fileName":395,"contentType":396},{"size":391,"image":10548},{"width":393,"height":394},{"sys":10550,"fields":10553},{"id":10551,"createdAt":10552},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10554,"slug":10555,"articleIntro":10554,"category":10556},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10557],{"metadata":10558,"sys":10561,"fields":10568},{"tags":10559,"concepts":10560},[],[],{"space":10562,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10564,"publishedVersion":345,"revision":62,"contentType":10566,"locale":29},{"sys":10563},{"type":12,"linkType":13,"id":14},{"sys":10565},{"id":21,"type":12,"linkType":22},{"sys":10567},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10569,"metaTitle":355,"metaDescription":356,"mainTitle":10570,"subtitle":374,"heroImage":10585,"ctaButton":397,"ctaLink":398},[354],{"data":10571,"content":10572,"nodeType":74},{},[10573,10579],{"data":10574,"content":10575,"nodeType":78},{},[10576],{"data":10577,"marks":10578,"value":366,"nodeType":82},{},[],{"data":10580,"content":10581,"nodeType":87},{},[10582],{"data":10583,"marks":10584,"value":373,"nodeType":82},{},[],{"metadata":10586,"sys":10589,"fields":10594},{"tags":10587,"concepts":10588},[],[],{"space":10590,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10592,"publishedVersion":62,"revision":44,"locale":29},{"sys":10591},{"type":12,"linkType":13,"id":14},{"sys":10593},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10595},{"url":389,"details":10596,"fileName":395,"contentType":396},{"size":391,"image":10597},{"width":393,"height":394},{"sys":10599,"fields":10602},{"id":10600,"createdAt":10601},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":10603,"slug":10604,"articleIntro":10603,"category":10605},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[10606],{"metadata":10607,"sys":10610,"fields":10617},{"tags":10608,"concepts":10609},[],[],{"space":10611,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10613,"publishedVersion":345,"revision":62,"contentType":10615,"locale":29},{"sys":10612},{"type":12,"linkType":13,"id":14},{"sys":10614},{"id":21,"type":12,"linkType":22},{"sys":10616},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10618,"metaTitle":355,"metaDescription":356,"mainTitle":10619,"subtitle":374,"heroImage":10634,"ctaButton":397,"ctaLink":398},[354],{"data":10620,"content":10621,"nodeType":74},{},[10622,10628],{"data":10623,"content":10624,"nodeType":78},{},[10625],{"data":10626,"marks":10627,"value":366,"nodeType":82},{},[],{"data":10629,"content":10630,"nodeType":87},{},[10631],{"data":10632,"marks":10633,"value":373,"nodeType":82},{},[],{"metadata":10635,"sys":10638,"fields":10643},{"tags":10636,"concepts":10637},[],[],{"space":10639,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10641,"publishedVersion":62,"revision":44,"locale":29},{"sys":10640},{"type":12,"linkType":13,"id":14},{"sys":10642},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10644},{"url":389,"details":10645,"fileName":395,"contentType":396},{"size":391,"image":10646},{"width":393,"height":394},{"sys":10648,"fields":10651},{"id":10649,"createdAt":10650},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":10652,"slug":10653,"articleIntro":10652,"category":10654},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[10655],{"metadata":10656,"sys":10659,"fields":10666},{"tags":10657,"concepts":10658},[],[],{"space":10660,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10662,"publishedVersion":345,"revision":62,"contentType":10664,"locale":29},{"sys":10661},{"type":12,"linkType":13,"id":14},{"sys":10663},{"id":21,"type":12,"linkType":22},{"sys":10665},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10667,"metaTitle":355,"metaDescription":356,"mainTitle":10668,"subtitle":374,"heroImage":10683,"ctaButton":397,"ctaLink":398},[354],{"data":10669,"content":10670,"nodeType":74},{},[10671,10677],{"data":10672,"content":10673,"nodeType":78},{},[10674],{"data":10675,"marks":10676,"value":366,"nodeType":82},{},[],{"data":10678,"content":10679,"nodeType":87},{},[10680],{"data":10681,"marks":10682,"value":373,"nodeType":82},{},[],{"metadata":10684,"sys":10687,"fields":10692},{"tags":10685,"concepts":10686},[],[],{"space":10688,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10690,"publishedVersion":62,"revision":44,"locale":29},{"sys":10689},{"type":12,"linkType":13,"id":14},{"sys":10691},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10693},{"url":389,"details":10694,"fileName":395,"contentType":396},{"size":391,"image":10695},{"width":393,"height":394},{"sys":10697,"fields":10700},{"id":10698,"createdAt":10699},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":10701,"slug":10702,"articleIntro":-1,"category":10703},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[10704],{"metadata":10705,"sys":10708,"fields":10715},{"tags":10706,"concepts":10707},[],[],{"space":10709,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10711,"publishedVersion":345,"revision":62,"contentType":10713,"locale":29},{"sys":10710},{"type":12,"linkType":13,"id":14},{"sys":10712},{"id":21,"type":12,"linkType":22},{"sys":10714},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10716,"metaTitle":355,"metaDescription":356,"mainTitle":10717,"subtitle":374,"heroImage":10732,"ctaButton":397,"ctaLink":398},[354],{"data":10718,"content":10719,"nodeType":74},{},[10720,10726],{"data":10721,"content":10722,"nodeType":78},{},[10723],{"data":10724,"marks":10725,"value":366,"nodeType":82},{},[],{"data":10727,"content":10728,"nodeType":87},{},[10729],{"data":10730,"marks":10731,"value":373,"nodeType":82},{},[],{"metadata":10733,"sys":10736,"fields":10741},{"tags":10734,"concepts":10735},[],[],{"space":10737,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10739,"publishedVersion":62,"revision":44,"locale":29},{"sys":10738},{"type":12,"linkType":13,"id":14},{"sys":10740},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10742},{"url":389,"details":10743,"fileName":395,"contentType":396},{"size":391,"image":10744},{"width":393,"height":394},{"sys":10746,"fields":10749},{"id":10747,"createdAt":10748},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":10750,"slug":10751,"articleIntro":10750,"category":10752},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[10753],{"metadata":10754,"sys":10757,"fields":10764},{"tags":10755,"concepts":10756},[],[],{"space":10758,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10760,"publishedVersion":345,"revision":62,"contentType":10762,"locale":29},{"sys":10759},{"type":12,"linkType":13,"id":14},{"sys":10761},{"id":21,"type":12,"linkType":22},{"sys":10763},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10765,"metaTitle":355,"metaDescription":356,"mainTitle":10766,"subtitle":374,"heroImage":10781,"ctaButton":397,"ctaLink":398},[354],{"data":10767,"content":10768,"nodeType":74},{},[10769,10775],{"data":10770,"content":10771,"nodeType":78},{},[10772],{"data":10773,"marks":10774,"value":366,"nodeType":82},{},[],{"data":10776,"content":10777,"nodeType":87},{},[10778],{"data":10779,"marks":10780,"value":373,"nodeType":82},{},[],{"metadata":10782,"sys":10785,"fields":10790},{"tags":10783,"concepts":10784},[],[],{"space":10786,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10788,"publishedVersion":62,"revision":44,"locale":29},{"sys":10787},{"type":12,"linkType":13,"id":14},{"sys":10789},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10791},{"url":389,"details":10792,"fileName":395,"contentType":396},{"size":391,"image":10793},{"width":393,"height":394},{"sys":10795,"fields":10798},{"id":10796,"createdAt":10797},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":10799,"slug":10800,"articleIntro":10799,"category":10801},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[10802],{"metadata":10803,"sys":10806,"fields":10813},{"tags":10804,"concepts":10805},[],[],{"space":10807,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10809,"publishedVersion":345,"revision":62,"contentType":10811,"locale":29},{"sys":10808},{"type":12,"linkType":13,"id":14},{"sys":10810},{"id":21,"type":12,"linkType":22},{"sys":10812},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10814,"metaTitle":355,"metaDescription":356,"mainTitle":10815,"subtitle":374,"heroImage":10830,"ctaButton":397,"ctaLink":398},[354],{"data":10816,"content":10817,"nodeType":74},{},[10818,10824],{"data":10819,"content":10820,"nodeType":78},{},[10821],{"data":10822,"marks":10823,"value":366,"nodeType":82},{},[],{"data":10825,"content":10826,"nodeType":87},{},[10827],{"data":10828,"marks":10829,"value":373,"nodeType":82},{},[],{"metadata":10831,"sys":10834,"fields":10839},{"tags":10832,"concepts":10833},[],[],{"space":10835,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10837,"publishedVersion":62,"revision":44,"locale":29},{"sys":10836},{"type":12,"linkType":13,"id":14},{"sys":10838},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10840},{"url":389,"details":10841,"fileName":395,"contentType":396},{"size":391,"image":10842},{"width":393,"height":394},{"sys":10844,"fields":10847},{"id":10845,"createdAt":10846},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":10848,"slug":10849,"articleIntro":10848,"category":10850},"Compte 614 - Charges locatives","compte-614-charges-locatives",[10851],{"metadata":10852,"sys":10855,"fields":10862},{"tags":10853,"concepts":10854},[],[],{"space":10856,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10858,"publishedVersion":345,"revision":62,"contentType":10860,"locale":29},{"sys":10857},{"type":12,"linkType":13,"id":14},{"sys":10859},{"id":21,"type":12,"linkType":22},{"sys":10861},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10863,"metaTitle":355,"metaDescription":356,"mainTitle":10864,"subtitle":374,"heroImage":10879,"ctaButton":397,"ctaLink":398},[354],{"data":10865,"content":10866,"nodeType":74},{},[10867,10873],{"data":10868,"content":10869,"nodeType":78},{},[10870],{"data":10871,"marks":10872,"value":366,"nodeType":82},{},[],{"data":10874,"content":10875,"nodeType":87},{},[10876],{"data":10877,"marks":10878,"value":373,"nodeType":82},{},[],{"metadata":10880,"sys":10883,"fields":10888},{"tags":10881,"concepts":10882},[],[],{"space":10884,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10886,"publishedVersion":62,"revision":44,"locale":29},{"sys":10885},{"type":12,"linkType":13,"id":14},{"sys":10887},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10889},{"url":389,"details":10890,"fileName":395,"contentType":396},{"size":391,"image":10891},{"width":393,"height":394},{"sys":10893,"fields":10896},{"id":10894,"createdAt":10895},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":10897,"slug":10898,"articleIntro":10897,"category":10899},"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",[10900],{"metadata":10901,"sys":10904,"fields":10911},{"tags":10902,"concepts":10903},[],[],{"space":10905,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10907,"publishedVersion":345,"revision":62,"contentType":10909,"locale":29},{"sys":10906},{"type":12,"linkType":13,"id":14},{"sys":10908},{"id":21,"type":12,"linkType":22},{"sys":10910},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10912,"metaTitle":355,"metaDescription":356,"mainTitle":10913,"subtitle":374,"heroImage":10928,"ctaButton":397,"ctaLink":398},[354],{"data":10914,"content":10915,"nodeType":74},{},[10916,10922],{"data":10917,"content":10918,"nodeType":78},{},[10919],{"data":10920,"marks":10921,"value":366,"nodeType":82},{},[],{"data":10923,"content":10924,"nodeType":87},{},[10925],{"data":10926,"marks":10927,"value":373,"nodeType":82},{},[],{"metadata":10929,"sys":10932,"fields":10937},{"tags":10930,"concepts":10931},[],[],{"space":10933,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10935,"publishedVersion":62,"revision":44,"locale":29},{"sys":10934},{"type":12,"linkType":13,"id":14},{"sys":10936},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10938},{"url":389,"details":10939,"fileName":395,"contentType":396},{"size":391,"image":10940},{"width":393,"height":394},{"sys":10942,"fields":10945},{"id":10943,"createdAt":10944},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":10946,"slug":10947,"articleIntro":-1,"category":10948},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[10949],{"metadata":10950,"sys":10953,"fields":10960},{"tags":10951,"concepts":10952},[],[],{"space":10954,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":10956,"publishedVersion":345,"revision":62,"contentType":10958,"locale":29},{"sys":10955},{"type":12,"linkType":13,"id":14},{"sys":10957},{"id":21,"type":12,"linkType":22},{"sys":10959},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":10961,"metaTitle":355,"metaDescription":356,"mainTitle":10962,"subtitle":374,"heroImage":10977,"ctaButton":397,"ctaLink":398},[354],{"data":10963,"content":10964,"nodeType":74},{},[10965,10971],{"data":10966,"content":10967,"nodeType":78},{},[10968],{"data":10969,"marks":10970,"value":366,"nodeType":82},{},[],{"data":10972,"content":10973,"nodeType":87},{},[10974],{"data":10975,"marks":10976,"value":373,"nodeType":82},{},[],{"metadata":10978,"sys":10981,"fields":10986},{"tags":10979,"concepts":10980},[],[],{"space":10982,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":10984,"publishedVersion":62,"revision":44,"locale":29},{"sys":10983},{"type":12,"linkType":13,"id":14},{"sys":10985},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":10987},{"url":389,"details":10988,"fileName":395,"contentType":396},{"size":391,"image":10989},{"width":393,"height":394},{"sys":10991,"fields":10994},{"id":10992,"createdAt":10993},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":10995,"slug":10996,"articleIntro":10995,"category":10997},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[10998],{"metadata":10999,"sys":11002,"fields":11009},{"tags":11000,"concepts":11001},[],[],{"space":11003,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11005,"publishedVersion":345,"revision":62,"contentType":11007,"locale":29},{"sys":11004},{"type":12,"linkType":13,"id":14},{"sys":11006},{"id":21,"type":12,"linkType":22},{"sys":11008},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11010,"metaTitle":355,"metaDescription":356,"mainTitle":11011,"subtitle":374,"heroImage":11026,"ctaButton":397,"ctaLink":398},[354],{"data":11012,"content":11013,"nodeType":74},{},[11014,11020],{"data":11015,"content":11016,"nodeType":78},{},[11017],{"data":11018,"marks":11019,"value":366,"nodeType":82},{},[],{"data":11021,"content":11022,"nodeType":87},{},[11023],{"data":11024,"marks":11025,"value":373,"nodeType":82},{},[],{"metadata":11027,"sys":11030,"fields":11035},{"tags":11028,"concepts":11029},[],[],{"space":11031,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11033,"publishedVersion":62,"revision":44,"locale":29},{"sys":11032},{"type":12,"linkType":13,"id":14},{"sys":11034},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11036},{"url":389,"details":11037,"fileName":395,"contentType":396},{"size":391,"image":11038},{"width":393,"height":394},{"sys":11040,"fields":11043},{"id":11041,"createdAt":11042},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":11044,"slug":11045,"articleIntro":-1,"category":11046},"Compte 6226 - Honoraires","compte-6226-honoraires",[11047],{"metadata":11048,"sys":11051,"fields":11058},{"tags":11049,"concepts":11050},[],[],{"space":11052,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11054,"publishedVersion":345,"revision":62,"contentType":11056,"locale":29},{"sys":11053},{"type":12,"linkType":13,"id":14},{"sys":11055},{"id":21,"type":12,"linkType":22},{"sys":11057},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11059,"metaTitle":355,"metaDescription":356,"mainTitle":11060,"subtitle":374,"heroImage":11075,"ctaButton":397,"ctaLink":398},[354],{"data":11061,"content":11062,"nodeType":74},{},[11063,11069],{"data":11064,"content":11065,"nodeType":78},{},[11066],{"data":11067,"marks":11068,"value":366,"nodeType":82},{},[],{"data":11070,"content":11071,"nodeType":87},{},[11072],{"data":11073,"marks":11074,"value":373,"nodeType":82},{},[],{"metadata":11076,"sys":11079,"fields":11084},{"tags":11077,"concepts":11078},[],[],{"space":11080,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11082,"publishedVersion":62,"revision":44,"locale":29},{"sys":11081},{"type":12,"linkType":13,"id":14},{"sys":11083},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11085},{"url":389,"details":11086,"fileName":395,"contentType":396},{"size":391,"image":11087},{"width":393,"height":394},{"sys":11089,"fields":11092},{"id":11090,"createdAt":11091},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":11093,"slug":11094,"articleIntro":11093,"category":11095},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[11096],{"metadata":11097,"sys":11100,"fields":11107},{"tags":11098,"concepts":11099},[],[],{"space":11101,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11103,"publishedVersion":345,"revision":62,"contentType":11105,"locale":29},{"sys":11102},{"type":12,"linkType":13,"id":14},{"sys":11104},{"id":21,"type":12,"linkType":22},{"sys":11106},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11108,"metaTitle":355,"metaDescription":356,"mainTitle":11109,"subtitle":374,"heroImage":11124,"ctaButton":397,"ctaLink":398},[354],{"data":11110,"content":11111,"nodeType":74},{},[11112,11118],{"data":11113,"content":11114,"nodeType":78},{},[11115],{"data":11116,"marks":11117,"value":366,"nodeType":82},{},[],{"data":11119,"content":11120,"nodeType":87},{},[11121],{"data":11122,"marks":11123,"value":373,"nodeType":82},{},[],{"metadata":11125,"sys":11128,"fields":11133},{"tags":11126,"concepts":11127},[],[],{"space":11129,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11131,"publishedVersion":62,"revision":44,"locale":29},{"sys":11130},{"type":12,"linkType":13,"id":14},{"sys":11132},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11134},{"url":389,"details":11135,"fileName":395,"contentType":396},{"size":391,"image":11136},{"width":393,"height":394},{"sys":11138,"fields":11141},{"id":11139,"createdAt":11140},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":11142,"slug":11143,"articleIntro":11142,"category":11144},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[11145],{"metadata":11146,"sys":11149,"fields":11156},{"tags":11147,"concepts":11148},[],[],{"space":11150,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11152,"publishedVersion":345,"revision":62,"contentType":11154,"locale":29},{"sys":11151},{"type":12,"linkType":13,"id":14},{"sys":11153},{"id":21,"type":12,"linkType":22},{"sys":11155},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11157,"metaTitle":355,"metaDescription":356,"mainTitle":11158,"subtitle":374,"heroImage":11173,"ctaButton":397,"ctaLink":398},[354],{"data":11159,"content":11160,"nodeType":74},{},[11161,11167],{"data":11162,"content":11163,"nodeType":78},{},[11164],{"data":11165,"marks":11166,"value":366,"nodeType":82},{},[],{"data":11168,"content":11169,"nodeType":87},{},[11170],{"data":11171,"marks":11172,"value":373,"nodeType":82},{},[],{"metadata":11174,"sys":11177,"fields":11182},{"tags":11175,"concepts":11176},[],[],{"space":11178,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11180,"publishedVersion":62,"revision":44,"locale":29},{"sys":11179},{"type":12,"linkType":13,"id":14},{"sys":11181},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11183},{"url":389,"details":11184,"fileName":395,"contentType":396},{"size":391,"image":11185},{"width":393,"height":394},{"sys":11187,"fields":11190},{"id":11188,"createdAt":11189},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":11191,"slug":11192,"articleIntro":11191,"category":11193},"Compte 6026 - Emballages","compte-6026-emballages",[11194],{"metadata":11195,"sys":11198,"fields":11205},{"tags":11196,"concepts":11197},[],[],{"space":11199,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11201,"publishedVersion":345,"revision":62,"contentType":11203,"locale":29},{"sys":11200},{"type":12,"linkType":13,"id":14},{"sys":11202},{"id":21,"type":12,"linkType":22},{"sys":11204},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11206,"metaTitle":355,"metaDescription":356,"mainTitle":11207,"subtitle":374,"heroImage":11222,"ctaButton":397,"ctaLink":398},[354],{"data":11208,"content":11209,"nodeType":74},{},[11210,11216],{"data":11211,"content":11212,"nodeType":78},{},[11213],{"data":11214,"marks":11215,"value":366,"nodeType":82},{},[],{"data":11217,"content":11218,"nodeType":87},{},[11219],{"data":11220,"marks":11221,"value":373,"nodeType":82},{},[],{"metadata":11223,"sys":11226,"fields":11231},{"tags":11224,"concepts":11225},[],[],{"space":11227,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11229,"publishedVersion":62,"revision":44,"locale":29},{"sys":11228},{"type":12,"linkType":13,"id":14},{"sys":11230},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11232},{"url":389,"details":11233,"fileName":395,"contentType":396},{"size":391,"image":11234},{"width":393,"height":394},{"sys":11236,"fields":11239},{"id":11237,"createdAt":11238},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":11240,"slug":11241,"articleIntro":11240,"category":11242},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[11243],{"metadata":11244,"sys":11247,"fields":11254},{"tags":11245,"concepts":11246},[],[],{"space":11248,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11250,"publishedVersion":345,"revision":62,"contentType":11252,"locale":29},{"sys":11249},{"type":12,"linkType":13,"id":14},{"sys":11251},{"id":21,"type":12,"linkType":22},{"sys":11253},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11255,"metaTitle":355,"metaDescription":356,"mainTitle":11256,"subtitle":374,"heroImage":11271,"ctaButton":397,"ctaLink":398},[354],{"data":11257,"content":11258,"nodeType":74},{},[11259,11265],{"data":11260,"content":11261,"nodeType":78},{},[11262],{"data":11263,"marks":11264,"value":366,"nodeType":82},{},[],{"data":11266,"content":11267,"nodeType":87},{},[11268],{"data":11269,"marks":11270,"value":373,"nodeType":82},{},[],{"metadata":11272,"sys":11275,"fields":11280},{"tags":11273,"concepts":11274},[],[],{"space":11276,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11278,"publishedVersion":62,"revision":44,"locale":29},{"sys":11277},{"type":12,"linkType":13,"id":14},{"sys":11279},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11281},{"url":389,"details":11282,"fileName":395,"contentType":396},{"size":391,"image":11283},{"width":393,"height":394},{"sys":11285,"fields":11288},{"id":11286,"createdAt":11287},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":11289,"slug":11290,"articleIntro":11289,"category":11291},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[11292],{"metadata":11293,"sys":11296,"fields":11303},{"tags":11294,"concepts":11295},[],[],{"space":11297,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11299,"publishedVersion":345,"revision":62,"contentType":11301,"locale":29},{"sys":11298},{"type":12,"linkType":13,"id":14},{"sys":11300},{"id":21,"type":12,"linkType":22},{"sys":11302},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11304,"metaTitle":355,"metaDescription":356,"mainTitle":11305,"subtitle":374,"heroImage":11320,"ctaButton":397,"ctaLink":398},[354],{"data":11306,"content":11307,"nodeType":74},{},[11308,11314],{"data":11309,"content":11310,"nodeType":78},{},[11311],{"data":11312,"marks":11313,"value":366,"nodeType":82},{},[],{"data":11315,"content":11316,"nodeType":87},{},[11317],{"data":11318,"marks":11319,"value":373,"nodeType":82},{},[],{"metadata":11321,"sys":11324,"fields":11329},{"tags":11322,"concepts":11323},[],[],{"space":11325,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11327,"publishedVersion":62,"revision":44,"locale":29},{"sys":11326},{"type":12,"linkType":13,"id":14},{"sys":11328},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11330},{"url":389,"details":11331,"fileName":395,"contentType":396},{"size":391,"image":11332},{"width":393,"height":394},{"sys":11334,"fields":11337},{"id":11335,"createdAt":11336},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":11338,"slug":11339,"articleIntro":11338,"category":11340},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[11341],{"metadata":11342,"sys":11345,"fields":11352},{"tags":11343,"concepts":11344},[],[],{"space":11346,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11348,"publishedVersion":345,"revision":62,"contentType":11350,"locale":29},{"sys":11347},{"type":12,"linkType":13,"id":14},{"sys":11349},{"id":21,"type":12,"linkType":22},{"sys":11351},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11353,"metaTitle":355,"metaDescription":356,"mainTitle":11354,"subtitle":374,"heroImage":11369,"ctaButton":397,"ctaLink":398},[354],{"data":11355,"content":11356,"nodeType":74},{},[11357,11363],{"data":11358,"content":11359,"nodeType":78},{},[11360],{"data":11361,"marks":11362,"value":366,"nodeType":82},{},[],{"data":11364,"content":11365,"nodeType":87},{},[11366],{"data":11367,"marks":11368,"value":373,"nodeType":82},{},[],{"metadata":11370,"sys":11373,"fields":11378},{"tags":11371,"concepts":11372},[],[],{"space":11374,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11376,"publishedVersion":62,"revision":44,"locale":29},{"sys":11375},{"type":12,"linkType":13,"id":14},{"sys":11377},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11379},{"url":389,"details":11380,"fileName":395,"contentType":396},{"size":391,"image":11381},{"width":393,"height":394},{"sys":11383,"fields":11386},{"id":11384,"createdAt":11385},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":11387,"slug":11388,"articleIntro":-1,"category":11389},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[11390],{"metadata":11391,"sys":11394,"fields":11401},{"tags":11392,"concepts":11393},[],[],{"space":11395,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11397,"publishedVersion":345,"revision":62,"contentType":11399,"locale":29},{"sys":11396},{"type":12,"linkType":13,"id":14},{"sys":11398},{"id":21,"type":12,"linkType":22},{"sys":11400},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11402,"metaTitle":355,"metaDescription":356,"mainTitle":11403,"subtitle":374,"heroImage":11418,"ctaButton":397,"ctaLink":398},[354],{"data":11404,"content":11405,"nodeType":74},{},[11406,11412],{"data":11407,"content":11408,"nodeType":78},{},[11409],{"data":11410,"marks":11411,"value":366,"nodeType":82},{},[],{"data":11413,"content":11414,"nodeType":87},{},[11415],{"data":11416,"marks":11417,"value":373,"nodeType":82},{},[],{"metadata":11419,"sys":11422,"fields":11427},{"tags":11420,"concepts":11421},[],[],{"space":11423,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11425,"publishedVersion":62,"revision":44,"locale":29},{"sys":11424},{"type":12,"linkType":13,"id":14},{"sys":11426},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11428},{"url":389,"details":11429,"fileName":395,"contentType":396},{"size":391,"image":11430},{"width":393,"height":394},{"sys":11432,"fields":11435},{"id":11433,"createdAt":11434},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":11436,"slug":11437,"articleIntro":11436,"category":11438},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[11439],{"metadata":11440,"sys":11443,"fields":11450},{"tags":11441,"concepts":11442},[],[],{"space":11444,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11446,"publishedVersion":345,"revision":62,"contentType":11448,"locale":29},{"sys":11445},{"type":12,"linkType":13,"id":14},{"sys":11447},{"id":21,"type":12,"linkType":22},{"sys":11449},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11451,"metaTitle":355,"metaDescription":356,"mainTitle":11452,"subtitle":374,"heroImage":11467,"ctaButton":397,"ctaLink":398},[354],{"data":11453,"content":11454,"nodeType":74},{},[11455,11461],{"data":11456,"content":11457,"nodeType":78},{},[11458],{"data":11459,"marks":11460,"value":366,"nodeType":82},{},[],{"data":11462,"content":11463,"nodeType":87},{},[11464],{"data":11465,"marks":11466,"value":373,"nodeType":82},{},[],{"metadata":11468,"sys":11471,"fields":11476},{"tags":11469,"concepts":11470},[],[],{"space":11472,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11474,"publishedVersion":62,"revision":44,"locale":29},{"sys":11473},{"type":12,"linkType":13,"id":14},{"sys":11475},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11477},{"url":389,"details":11478,"fileName":395,"contentType":396},{"size":391,"image":11479},{"width":393,"height":394},{"sys":11481,"fields":11484},{"id":11482,"createdAt":11483},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":11485,"slug":11486,"articleIntro":11485,"category":11487},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[11488],{"metadata":11489,"sys":11492,"fields":11499},{"tags":11490,"concepts":11491},[],[],{"space":11493,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11495,"publishedVersion":345,"revision":62,"contentType":11497,"locale":29},{"sys":11494},{"type":12,"linkType":13,"id":14},{"sys":11496},{"id":21,"type":12,"linkType":22},{"sys":11498},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11500,"metaTitle":355,"metaDescription":356,"mainTitle":11501,"subtitle":374,"heroImage":11516,"ctaButton":397,"ctaLink":398},[354],{"data":11502,"content":11503,"nodeType":74},{},[11504,11510],{"data":11505,"content":11506,"nodeType":78},{},[11507],{"data":11508,"marks":11509,"value":366,"nodeType":82},{},[],{"data":11511,"content":11512,"nodeType":87},{},[11513],{"data":11514,"marks":11515,"value":373,"nodeType":82},{},[],{"metadata":11517,"sys":11520,"fields":11525},{"tags":11518,"concepts":11519},[],[],{"space":11521,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11523,"publishedVersion":62,"revision":44,"locale":29},{"sys":11522},{"type":12,"linkType":13,"id":14},{"sys":11524},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11526},{"url":389,"details":11527,"fileName":395,"contentType":396},{"size":391,"image":11528},{"width":393,"height":394},{"sys":11530,"fields":11533},{"id":11531,"createdAt":11532},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":11534,"slug":11535,"articleIntro":11534,"category":11536},"6248 - Divers","compte-6248-divers",[11537],{"metadata":11538,"sys":11541,"fields":11548},{"tags":11539,"concepts":11540},[],[],{"space":11542,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11544,"publishedVersion":345,"revision":62,"contentType":11546,"locale":29},{"sys":11543},{"type":12,"linkType":13,"id":14},{"sys":11545},{"id":21,"type":12,"linkType":22},{"sys":11547},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11549,"metaTitle":355,"metaDescription":356,"mainTitle":11550,"subtitle":374,"heroImage":11565,"ctaButton":397,"ctaLink":398},[354],{"data":11551,"content":11552,"nodeType":74},{},[11553,11559],{"data":11554,"content":11555,"nodeType":78},{},[11556],{"data":11557,"marks":11558,"value":366,"nodeType":82},{},[],{"data":11560,"content":11561,"nodeType":87},{},[11562],{"data":11563,"marks":11564,"value":373,"nodeType":82},{},[],{"metadata":11566,"sys":11569,"fields":11574},{"tags":11567,"concepts":11568},[],[],{"space":11570,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11572,"publishedVersion":62,"revision":44,"locale":29},{"sys":11571},{"type":12,"linkType":13,"id":14},{"sys":11573},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11575},{"url":389,"details":11576,"fileName":395,"contentType":396},{"size":391,"image":11577},{"width":393,"height":394},{"sys":11579,"fields":11582},{"id":11580,"createdAt":11581},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":11583,"slug":11584,"articleIntro":11585,"category":11586},"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.",[11587],{"metadata":11588,"sys":11591,"fields":11598},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11594,"publishedVersion":345,"revision":62,"contentType":11596,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"sys":11597},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11599,"metaTitle":355,"metaDescription":356,"mainTitle":11600,"subtitle":374,"heroImage":11615,"ctaButton":397,"ctaLink":398},[354],{"data":11601,"content":11602,"nodeType":74},{},[11603,11609],{"data":11604,"content":11605,"nodeType":78},{},[11606],{"data":11607,"marks":11608,"value":366,"nodeType":82},{},[],{"data":11610,"content":11611,"nodeType":87},{},[11612],{"data":11613,"marks":11614,"value":373,"nodeType":82},{},[],{"metadata":11616,"sys":11619,"fields":11624},{"tags":11617,"concepts":11618},[],[],{"space":11620,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11622,"publishedVersion":62,"revision":44,"locale":29},{"sys":11621},{"type":12,"linkType":13,"id":14},{"sys":11623},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11625},{"url":389,"details":11626,"fileName":395,"contentType":396},{"size":391,"image":11627},{"width":393,"height":394},{"sys":11629,"fields":11632},{"id":11630,"createdAt":11631},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":11633,"slug":11634,"articleIntro":11633,"category":11635},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[11636],{"metadata":11637,"sys":11640,"fields":11647},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11643,"publishedVersion":345,"revision":62,"contentType":11645,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"sys":11646},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11648,"metaTitle":355,"metaDescription":356,"mainTitle":11649,"subtitle":374,"heroImage":11664,"ctaButton":397,"ctaLink":398},[354],{"data":11650,"content":11651,"nodeType":74},{},[11652,11658],{"data":11653,"content":11654,"nodeType":78},{},[11655],{"data":11656,"marks":11657,"value":366,"nodeType":82},{},[],{"data":11659,"content":11660,"nodeType":87},{},[11661],{"data":11662,"marks":11663,"value":373,"nodeType":82},{},[],{"metadata":11665,"sys":11668,"fields":11673},{"tags":11666,"concepts":11667},[],[],{"space":11669,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11671,"publishedVersion":62,"revision":44,"locale":29},{"sys":11670},{"type":12,"linkType":13,"id":14},{"sys":11672},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11674},{"url":389,"details":11675,"fileName":395,"contentType":396},{"size":391,"image":11676},{"width":393,"height":394},{"sys":11678,"fields":11681},{"id":11679,"createdAt":11680},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":11682,"slug":11683,"articleIntro":11684,"category":11685},"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.",[11686],{"metadata":11687,"sys":11690,"fields":11697},{"tags":11688,"concepts":11689},[],[],{"space":11691,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11693,"publishedVersion":345,"revision":62,"contentType":11695,"locale":29},{"sys":11692},{"type":12,"linkType":13,"id":14},{"sys":11694},{"id":21,"type":12,"linkType":22},{"sys":11696},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11698,"metaTitle":355,"metaDescription":356,"mainTitle":11699,"subtitle":374,"heroImage":11714,"ctaButton":397,"ctaLink":398},[354],{"data":11700,"content":11701,"nodeType":74},{},[11702,11708],{"data":11703,"content":11704,"nodeType":78},{},[11705],{"data":11706,"marks":11707,"value":366,"nodeType":82},{},[],{"data":11709,"content":11710,"nodeType":87},{},[11711],{"data":11712,"marks":11713,"value":373,"nodeType":82},{},[],{"metadata":11715,"sys":11718,"fields":11723},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11721,"publishedVersion":62,"revision":44,"locale":29},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11724},{"url":389,"details":11725,"fileName":395,"contentType":396},{"size":391,"image":11726},{"width":393,"height":394},{"sys":11728,"fields":11731},{"id":11729,"createdAt":11730},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":11732,"slug":11733,"articleIntro":-1,"category":11734},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[11735],{"metadata":11736,"sys":11739,"fields":11746},{"tags":11737,"concepts":11738},[],[],{"space":11740,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11742,"publishedVersion":345,"revision":62,"contentType":11744,"locale":29},{"sys":11741},{"type":12,"linkType":13,"id":14},{"sys":11743},{"id":21,"type":12,"linkType":22},{"sys":11745},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11747,"metaTitle":355,"metaDescription":356,"mainTitle":11748,"subtitle":374,"heroImage":11763,"ctaButton":397,"ctaLink":398},[354],{"data":11749,"content":11750,"nodeType":74},{},[11751,11757],{"data":11752,"content":11753,"nodeType":78},{},[11754],{"data":11755,"marks":11756,"value":366,"nodeType":82},{},[],{"data":11758,"content":11759,"nodeType":87},{},[11760],{"data":11761,"marks":11762,"value":373,"nodeType":82},{},[],{"metadata":11764,"sys":11767,"fields":11772},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11770,"publishedVersion":62,"revision":44,"locale":29},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11773},{"url":389,"details":11774,"fileName":395,"contentType":396},{"size":391,"image":11775},{"width":393,"height":394},{"sys":11777,"fields":11780},{"id":11778,"createdAt":11779},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":11781,"slug":11782,"articleIntro":11781,"category":11783},"Compte 211 - Terrains","compte-211-terrains",[11784],{"metadata":11785,"sys":11788,"fields":11795},{"tags":11786,"concepts":11787},[],[],{"space":11789,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11791,"publishedVersion":345,"revision":62,"contentType":11793,"locale":29},{"sys":11790},{"type":12,"linkType":13,"id":14},{"sys":11792},{"id":21,"type":12,"linkType":22},{"sys":11794},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11796,"metaTitle":355,"metaDescription":356,"mainTitle":11797,"subtitle":374,"heroImage":11812,"ctaButton":397,"ctaLink":398},[354],{"data":11798,"content":11799,"nodeType":74},{},[11800,11806],{"data":11801,"content":11802,"nodeType":78},{},[11803],{"data":11804,"marks":11805,"value":366,"nodeType":82},{},[],{"data":11807,"content":11808,"nodeType":87},{},[11809],{"data":11810,"marks":11811,"value":373,"nodeType":82},{},[],{"metadata":11813,"sys":11816,"fields":11821},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11819,"publishedVersion":62,"revision":44,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11822},{"url":389,"details":11823,"fileName":395,"contentType":396},{"size":391,"image":11824},{"width":393,"height":394},{"sys":11826,"fields":11829},{"id":11827,"createdAt":11828},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":11830,"slug":11831,"articleIntro":-1,"category":11832},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[11833],{"metadata":11834,"sys":11837,"fields":11844},{"tags":11835,"concepts":11836},[],[],{"space":11838,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11840,"publishedVersion":345,"revision":62,"contentType":11842,"locale":29},{"sys":11839},{"type":12,"linkType":13,"id":14},{"sys":11841},{"id":21,"type":12,"linkType":22},{"sys":11843},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11845,"metaTitle":355,"metaDescription":356,"mainTitle":11846,"subtitle":374,"heroImage":11861,"ctaButton":397,"ctaLink":398},[354],{"data":11847,"content":11848,"nodeType":74},{},[11849,11855],{"data":11850,"content":11851,"nodeType":78},{},[11852],{"data":11853,"marks":11854,"value":366,"nodeType":82},{},[],{"data":11856,"content":11857,"nodeType":87},{},[11858],{"data":11859,"marks":11860,"value":373,"nodeType":82},{},[],{"metadata":11862,"sys":11865,"fields":11870},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11868,"publishedVersion":62,"revision":44,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11871},{"url":389,"details":11872,"fileName":395,"contentType":396},{"size":391,"image":11873},{"width":393,"height":394},{"sys":11875,"fields":11878},{"id":11876,"createdAt":11877},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":11879,"slug":11880,"articleIntro":-1,"category":11881},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[11882],{"metadata":11883,"sys":11886,"fields":11893},{"tags":11884,"concepts":11885},[],[],{"space":11887,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11889,"publishedVersion":345,"revision":62,"contentType":11891,"locale":29},{"sys":11888},{"type":12,"linkType":13,"id":14},{"sys":11890},{"id":21,"type":12,"linkType":22},{"sys":11892},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11894,"metaTitle":355,"metaDescription":356,"mainTitle":11895,"subtitle":374,"heroImage":11910,"ctaButton":397,"ctaLink":398},[354],{"data":11896,"content":11897,"nodeType":74},{},[11898,11904],{"data":11899,"content":11900,"nodeType":78},{},[11901],{"data":11902,"marks":11903,"value":366,"nodeType":82},{},[],{"data":11905,"content":11906,"nodeType":87},{},[11907],{"data":11908,"marks":11909,"value":373,"nodeType":82},{},[],{"metadata":11911,"sys":11914,"fields":11919},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11917,"publishedVersion":62,"revision":44,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11920},{"url":389,"details":11921,"fileName":395,"contentType":396},{"size":391,"image":11922},{"width":393,"height":394},{"sys":11924,"fields":11927},{"id":11925,"createdAt":11926},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":11928,"slug":11929,"articleIntro":11928,"category":11930},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[11931],{"metadata":11932,"sys":11935,"fields":11942},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11938,"publishedVersion":345,"revision":62,"contentType":11940,"locale":29},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":21,"type":12,"linkType":22},{"sys":11941},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11943,"metaTitle":355,"metaDescription":356,"mainTitle":11944,"subtitle":374,"heroImage":11959,"ctaButton":397,"ctaLink":398},[354],{"data":11945,"content":11946,"nodeType":74},{},[11947,11953],{"data":11948,"content":11949,"nodeType":78},{},[11950],{"data":11951,"marks":11952,"value":366,"nodeType":82},{},[],{"data":11954,"content":11955,"nodeType":87},{},[11956],{"data":11957,"marks":11958,"value":373,"nodeType":82},{},[],{"metadata":11960,"sys":11963,"fields":11968},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":11966,"publishedVersion":62,"revision":44,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":11969},{"url":389,"details":11970,"fileName":395,"contentType":396},{"size":391,"image":11971},{"width":393,"height":394},{"sys":11973,"fields":11976},{"id":11974,"createdAt":11975},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":11977,"slug":11978,"articleIntro":11977,"category":11979},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[11980],{"metadata":11981,"sys":11984,"fields":11991},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":11987,"publishedVersion":345,"revision":62,"contentType":11989,"locale":29},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":21,"type":12,"linkType":22},{"sys":11990},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":11992,"metaTitle":355,"metaDescription":356,"mainTitle":11993,"subtitle":374,"heroImage":12008,"ctaButton":397,"ctaLink":398},[354],{"data":11994,"content":11995,"nodeType":74},{},[11996,12002],{"data":11997,"content":11998,"nodeType":78},{},[11999],{"data":12000,"marks":12001,"value":366,"nodeType":82},{},[],{"data":12003,"content":12004,"nodeType":87},{},[12005],{"data":12006,"marks":12007,"value":373,"nodeType":82},{},[],{"metadata":12009,"sys":12012,"fields":12017},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12015,"publishedVersion":62,"revision":44,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12018},{"url":389,"details":12019,"fileName":395,"contentType":396},{"size":391,"image":12020},{"width":393,"height":394},{"sys":12022,"fields":12025},{"id":12023,"createdAt":12024},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":12026,"slug":12027,"articleIntro":12026,"category":12028},"Compte 502 - Actions propres","compte-502-actions-propres",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12036,"publishedVersion":345,"revision":62,"contentType":12038,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"sys":12039},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12041,"metaTitle":355,"metaDescription":356,"mainTitle":12042,"subtitle":374,"heroImage":12057,"ctaButton":397,"ctaLink":398},[354],{"data":12043,"content":12044,"nodeType":74},{},[12045,12051],{"data":12046,"content":12047,"nodeType":78},{},[12048],{"data":12049,"marks":12050,"value":366,"nodeType":82},{},[],{"data":12052,"content":12053,"nodeType":87},{},[12054],{"data":12055,"marks":12056,"value":373,"nodeType":82},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12064,"publishedVersion":62,"revision":44,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12067},{"url":389,"details":12068,"fileName":395,"contentType":396},{"size":391,"image":12069},{"width":393,"height":394},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":12075,"slug":12076,"articleIntro":12075,"category":12077},"Compte 53 - Caisse","compte-53-caisse",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12085,"publishedVersion":345,"revision":62,"contentType":12087,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"sys":12088},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12090,"metaTitle":355,"metaDescription":356,"mainTitle":12091,"subtitle":374,"heroImage":12106,"ctaButton":397,"ctaLink":398},[354],{"data":12092,"content":12093,"nodeType":74},{},[12094,12100],{"data":12095,"content":12096,"nodeType":78},{},[12097],{"data":12098,"marks":12099,"value":366,"nodeType":82},{},[],{"data":12101,"content":12102,"nodeType":87},{},[12103],{"data":12104,"marks":12105,"value":373,"nodeType":82},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12113,"publishedVersion":62,"revision":44,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12116},{"url":389,"details":12117,"fileName":395,"contentType":396},{"size":391,"image":12118},{"width":393,"height":394},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12134,"publishedVersion":345,"revision":62,"contentType":12136,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"sys":12137},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12139,"metaTitle":355,"metaDescription":356,"mainTitle":12140,"subtitle":374,"heroImage":12155,"ctaButton":397,"ctaLink":398},[354],{"data":12141,"content":12142,"nodeType":74},{},[12143,12149],{"data":12144,"content":12145,"nodeType":78},{},[12146],{"data":12147,"marks":12148,"value":366,"nodeType":82},{},[],{"data":12150,"content":12151,"nodeType":87},{},[12152],{"data":12153,"marks":12154,"value":373,"nodeType":82},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12162,"publishedVersion":62,"revision":44,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12165},{"url":389,"details":12166,"fileName":395,"contentType":396},{"size":391,"image":12167},{"width":393,"height":394},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":12173,"slug":12174,"articleIntro":12173,"category":12175},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12183,"publishedVersion":345,"revision":62,"contentType":12185,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"sys":12186},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12188,"metaTitle":355,"metaDescription":356,"mainTitle":12189,"subtitle":374,"heroImage":12204,"ctaButton":397,"ctaLink":398},[354],{"data":12190,"content":12191,"nodeType":74},{},[12192,12198],{"data":12193,"content":12194,"nodeType":78},{},[12195],{"data":12196,"marks":12197,"value":366,"nodeType":82},{},[],{"data":12199,"content":12200,"nodeType":87},{},[12201],{"data":12202,"marks":12203,"value":373,"nodeType":82},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12211,"publishedVersion":62,"revision":44,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12214},{"url":389,"details":12215,"fileName":395,"contentType":396},{"size":391,"image":12216},{"width":393,"height":394},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":12222,"slug":12223,"articleIntro":12222,"category":12224},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12232,"publishedVersion":345,"revision":62,"contentType":12234,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"sys":12235},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12237,"metaTitle":355,"metaDescription":356,"mainTitle":12238,"subtitle":374,"heroImage":12253,"ctaButton":397,"ctaLink":398},[354],{"data":12239,"content":12240,"nodeType":74},{},[12241,12247],{"data":12242,"content":12243,"nodeType":78},{},[12244],{"data":12245,"marks":12246,"value":366,"nodeType":82},{},[],{"data":12248,"content":12249,"nodeType":87},{},[12250],{"data":12251,"marks":12252,"value":373,"nodeType":82},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12260,"publishedVersion":62,"revision":44,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12263},{"url":389,"details":12264,"fileName":395,"contentType":396},{"size":391,"image":12265},{"width":393,"height":394},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":12271,"slug":12272,"articleIntro":12271,"category":12273},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12281,"publishedVersion":345,"revision":62,"contentType":12283,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"sys":12284},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12286,"metaTitle":355,"metaDescription":356,"mainTitle":12287,"subtitle":374,"heroImage":12302,"ctaButton":397,"ctaLink":398},[354],{"data":12288,"content":12289,"nodeType":74},{},[12290,12296],{"data":12291,"content":12292,"nodeType":78},{},[12293],{"data":12294,"marks":12295,"value":366,"nodeType":82},{},[],{"data":12297,"content":12298,"nodeType":87},{},[12299],{"data":12300,"marks":12301,"value":373,"nodeType":82},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12309,"publishedVersion":62,"revision":44,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12312},{"url":389,"details":12313,"fileName":395,"contentType":396},{"size":391,"image":12314},{"width":393,"height":394},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":12320,"slug":12321,"articleIntro":-1,"category":12322},"Compte 411 - Clients","compte-411-clients",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12330,"publishedVersion":345,"revision":62,"contentType":12332,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"sys":12333},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12335,"metaTitle":355,"metaDescription":356,"mainTitle":12336,"subtitle":374,"heroImage":12351,"ctaButton":397,"ctaLink":398},[354],{"data":12337,"content":12338,"nodeType":74},{},[12339,12345],{"data":12340,"content":12341,"nodeType":78},{},[12342],{"data":12343,"marks":12344,"value":366,"nodeType":82},{},[],{"data":12346,"content":12347,"nodeType":87},{},[12348],{"data":12349,"marks":12350,"value":373,"nodeType":82},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12358,"publishedVersion":62,"revision":44,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12361},{"url":389,"details":12362,"fileName":395,"contentType":396},{"size":391,"image":12363},{"width":393,"height":394},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":12369,"slug":12370,"articleIntro":12369,"category":12371},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12379,"publishedVersion":345,"revision":62,"contentType":12381,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"sys":12382},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12384,"metaTitle":355,"metaDescription":356,"mainTitle":12385,"subtitle":374,"heroImage":12400,"ctaButton":397,"ctaLink":398},[354],{"data":12386,"content":12387,"nodeType":74},{},[12388,12394],{"data":12389,"content":12390,"nodeType":78},{},[12391],{"data":12392,"marks":12393,"value":366,"nodeType":82},{},[],{"data":12395,"content":12396,"nodeType":87},{},[12397],{"data":12398,"marks":12399,"value":373,"nodeType":82},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12407,"publishedVersion":62,"revision":44,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12410},{"url":389,"details":12411,"fileName":395,"contentType":396},{"size":391,"image":12412},{"width":393,"height":394},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":12418,"slug":12419,"articleIntro":12418,"category":12420},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12428,"publishedVersion":345,"revision":62,"contentType":12430,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"sys":12431},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12433,"metaTitle":355,"metaDescription":356,"mainTitle":12434,"subtitle":374,"heroImage":12449,"ctaButton":397,"ctaLink":398},[354],{"data":12435,"content":12436,"nodeType":74},{},[12437,12443],{"data":12438,"content":12439,"nodeType":78},{},[12440],{"data":12441,"marks":12442,"value":366,"nodeType":82},{},[],{"data":12444,"content":12445,"nodeType":87},{},[12446],{"data":12447,"marks":12448,"value":373,"nodeType":82},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12456,"publishedVersion":62,"revision":44,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12459},{"url":389,"details":12460,"fileName":395,"contentType":396},{"size":391,"image":12461},{"width":393,"height":394},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":12467,"slug":12468,"articleIntro":12469,"category":12470},"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",[12471],{"metadata":12472,"sys":12475,"fields":12482},{"tags":12473,"concepts":12474},[],[],{"space":12476,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12478,"publishedVersion":345,"revision":62,"contentType":12480,"locale":29},{"sys":12477},{"type":12,"linkType":13,"id":14},{"sys":12479},{"id":21,"type":12,"linkType":22},{"sys":12481},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12483,"metaTitle":355,"metaDescription":356,"mainTitle":12484,"subtitle":374,"heroImage":12499,"ctaButton":397,"ctaLink":398},[354],{"data":12485,"content":12486,"nodeType":74},{},[12487,12493],{"data":12488,"content":12489,"nodeType":78},{},[12490],{"data":12491,"marks":12492,"value":366,"nodeType":82},{},[],{"data":12494,"content":12495,"nodeType":87},{},[12496],{"data":12497,"marks":12498,"value":373,"nodeType":82},{},[],{"metadata":12500,"sys":12503,"fields":12508},{"tags":12501,"concepts":12502},[],[],{"space":12504,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12506,"publishedVersion":62,"revision":44,"locale":29},{"sys":12505},{"type":12,"linkType":13,"id":14},{"sys":12507},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12509},{"url":389,"details":12510,"fileName":395,"contentType":396},{"size":391,"image":12511},{"width":393,"height":394},{"sys":12513,"fields":12516},{"id":12514,"createdAt":12515},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":12517,"slug":12518,"articleIntro":12517,"category":12519},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[12520],{"metadata":12521,"sys":12524,"fields":12531},{"tags":12522,"concepts":12523},[],[],{"space":12525,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12527,"publishedVersion":345,"revision":62,"contentType":12529,"locale":29},{"sys":12526},{"type":12,"linkType":13,"id":14},{"sys":12528},{"id":21,"type":12,"linkType":22},{"sys":12530},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12532,"metaTitle":355,"metaDescription":356,"mainTitle":12533,"subtitle":374,"heroImage":12548,"ctaButton":397,"ctaLink":398},[354],{"data":12534,"content":12535,"nodeType":74},{},[12536,12542],{"data":12537,"content":12538,"nodeType":78},{},[12539],{"data":12540,"marks":12541,"value":366,"nodeType":82},{},[],{"data":12543,"content":12544,"nodeType":87},{},[12545],{"data":12546,"marks":12547,"value":373,"nodeType":82},{},[],{"metadata":12549,"sys":12552,"fields":12557},{"tags":12550,"concepts":12551},[],[],{"space":12553,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12555,"publishedVersion":62,"revision":44,"locale":29},{"sys":12554},{"type":12,"linkType":13,"id":14},{"sys":12556},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12558},{"url":389,"details":12559,"fileName":395,"contentType":396},{"size":391,"image":12560},{"width":393,"height":394},{"sys":12562,"fields":12565},{"id":12563,"createdAt":12564},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":12566,"slug":12567,"articleIntro":12566,"category":12568},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[12569],{"metadata":12570,"sys":12573,"fields":12580},{"tags":12571,"concepts":12572},[],[],{"space":12574,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12576,"publishedVersion":345,"revision":62,"contentType":12578,"locale":29},{"sys":12575},{"type":12,"linkType":13,"id":14},{"sys":12577},{"id":21,"type":12,"linkType":22},{"sys":12579},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12581,"metaTitle":355,"metaDescription":356,"mainTitle":12582,"subtitle":374,"heroImage":12597,"ctaButton":397,"ctaLink":398},[354],{"data":12583,"content":12584,"nodeType":74},{},[12585,12591],{"data":12586,"content":12587,"nodeType":78},{},[12588],{"data":12589,"marks":12590,"value":366,"nodeType":82},{},[],{"data":12592,"content":12593,"nodeType":87},{},[12594],{"data":12595,"marks":12596,"value":373,"nodeType":82},{},[],{"metadata":12598,"sys":12601,"fields":12606},{"tags":12599,"concepts":12600},[],[],{"space":12602,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12604,"publishedVersion":62,"revision":44,"locale":29},{"sys":12603},{"type":12,"linkType":13,"id":14},{"sys":12605},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12607},{"url":389,"details":12608,"fileName":395,"contentType":396},{"size":391,"image":12609},{"width":393,"height":394},{"sys":12611,"fields":12614},{"id":12612,"createdAt":12613},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":12615,"slug":12616,"articleIntro":12615,"category":12617},"6358 - Autres droits","compte-6358-autres-droits",[12618],{"metadata":12619,"sys":12622,"fields":12629},{"tags":12620,"concepts":12621},[],[],{"space":12623,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12625,"publishedVersion":345,"revision":62,"contentType":12627,"locale":29},{"sys":12624},{"type":12,"linkType":13,"id":14},{"sys":12626},{"id":21,"type":12,"linkType":22},{"sys":12628},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12630,"metaTitle":355,"metaDescription":356,"mainTitle":12631,"subtitle":374,"heroImage":12646,"ctaButton":397,"ctaLink":398},[354],{"data":12632,"content":12633,"nodeType":74},{},[12634,12640],{"data":12635,"content":12636,"nodeType":78},{},[12637],{"data":12638,"marks":12639,"value":366,"nodeType":82},{},[],{"data":12641,"content":12642,"nodeType":87},{},[12643],{"data":12644,"marks":12645,"value":373,"nodeType":82},{},[],{"metadata":12647,"sys":12650,"fields":12655},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12653,"publishedVersion":62,"revision":44,"locale":29},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12656},{"url":389,"details":12657,"fileName":395,"contentType":396},{"size":391,"image":12658},{"width":393,"height":394},{"sys":12660,"fields":12663},{"id":12661,"createdAt":12662},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":12664,"slug":12665,"articleIntro":12664,"category":12666},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[12667],{"metadata":12668,"sys":12671,"fields":12678},{"tags":12669,"concepts":12670},[],[],{"space":12672,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12674,"publishedVersion":345,"revision":62,"contentType":12676,"locale":29},{"sys":12673},{"type":12,"linkType":13,"id":14},{"sys":12675},{"id":21,"type":12,"linkType":22},{"sys":12677},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12679,"metaTitle":355,"metaDescription":356,"mainTitle":12680,"subtitle":374,"heroImage":12695,"ctaButton":397,"ctaLink":398},[354],{"data":12681,"content":12682,"nodeType":74},{},[12683,12689],{"data":12684,"content":12685,"nodeType":78},{},[12686],{"data":12687,"marks":12688,"value":366,"nodeType":82},{},[],{"data":12690,"content":12691,"nodeType":87},{},[12692],{"data":12693,"marks":12694,"value":373,"nodeType":82},{},[],{"metadata":12696,"sys":12699,"fields":12704},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12702,"publishedVersion":62,"revision":44,"locale":29},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12705},{"url":389,"details":12706,"fileName":395,"contentType":396},{"size":391,"image":12707},{"width":393,"height":394},{"sys":12709,"fields":12712},{"id":12710,"createdAt":12711},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":12713,"slug":12714,"articleIntro":12713,"category":12715},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[12716],{"metadata":12717,"sys":12720,"fields":12727},{"tags":12718,"concepts":12719},[],[],{"space":12721,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12723,"publishedVersion":345,"revision":62,"contentType":12725,"locale":29},{"sys":12722},{"type":12,"linkType":13,"id":14},{"sys":12724},{"id":21,"type":12,"linkType":22},{"sys":12726},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12728,"metaTitle":355,"metaDescription":356,"mainTitle":12729,"subtitle":374,"heroImage":12744,"ctaButton":397,"ctaLink":398},[354],{"data":12730,"content":12731,"nodeType":74},{},[12732,12738],{"data":12733,"content":12734,"nodeType":78},{},[12735],{"data":12736,"marks":12737,"value":366,"nodeType":82},{},[],{"data":12739,"content":12740,"nodeType":87},{},[12741],{"data":12742,"marks":12743,"value":373,"nodeType":82},{},[],{"metadata":12745,"sys":12748,"fields":12753},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12751,"publishedVersion":62,"revision":44,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12754},{"url":389,"details":12755,"fileName":395,"contentType":396},{"size":391,"image":12756},{"width":393,"height":394},{"sys":12758,"fields":12761},{"id":12759,"createdAt":12760},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":12762,"slug":12763,"articleIntro":12762,"category":12764},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[12765],{"metadata":12766,"sys":12769,"fields":12776},{"tags":12767,"concepts":12768},[],[],{"space":12770,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12772,"publishedVersion":345,"revision":62,"contentType":12774,"locale":29},{"sys":12771},{"type":12,"linkType":13,"id":14},{"sys":12773},{"id":21,"type":12,"linkType":22},{"sys":12775},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12777,"metaTitle":355,"metaDescription":356,"mainTitle":12778,"subtitle":374,"heroImage":12793,"ctaButton":397,"ctaLink":398},[354],{"data":12779,"content":12780,"nodeType":74},{},[12781,12787],{"data":12782,"content":12783,"nodeType":78},{},[12784],{"data":12785,"marks":12786,"value":366,"nodeType":82},{},[],{"data":12788,"content":12789,"nodeType":87},{},[12790],{"data":12791,"marks":12792,"value":373,"nodeType":82},{},[],{"metadata":12794,"sys":12797,"fields":12802},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12800,"publishedVersion":62,"revision":44,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12803},{"url":389,"details":12804,"fileName":395,"contentType":396},{"size":391,"image":12805},{"width":393,"height":394},{"sys":12807,"fields":12810},{"id":12808,"createdAt":12809},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":12811,"slug":12812,"articleIntro":12811,"category":12813},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[12814],{"metadata":12815,"sys":12818,"fields":12825},{"tags":12816,"concepts":12817},[],[],{"space":12819,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12821,"publishedVersion":345,"revision":62,"contentType":12823,"locale":29},{"sys":12820},{"type":12,"linkType":13,"id":14},{"sys":12822},{"id":21,"type":12,"linkType":22},{"sys":12824},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12826,"metaTitle":355,"metaDescription":356,"mainTitle":12827,"subtitle":374,"heroImage":12842,"ctaButton":397,"ctaLink":398},[354],{"data":12828,"content":12829,"nodeType":74},{},[12830,12836],{"data":12831,"content":12832,"nodeType":78},{},[12833],{"data":12834,"marks":12835,"value":366,"nodeType":82},{},[],{"data":12837,"content":12838,"nodeType":87},{},[12839],{"data":12840,"marks":12841,"value":373,"nodeType":82},{},[],{"metadata":12843,"sys":12846,"fields":12851},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12849,"publishedVersion":62,"revision":44,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12852},{"url":389,"details":12853,"fileName":395,"contentType":396},{"size":391,"image":12854},{"width":393,"height":394},{"sys":12856,"fields":12859},{"id":12857,"createdAt":12858},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":12860,"slug":12861,"articleIntro":12860,"category":12862},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[12863],{"metadata":12864,"sys":12867,"fields":12874},{"tags":12865,"concepts":12866},[],[],{"space":12868,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12870,"publishedVersion":345,"revision":62,"contentType":12872,"locale":29},{"sys":12869},{"type":12,"linkType":13,"id":14},{"sys":12871},{"id":21,"type":12,"linkType":22},{"sys":12873},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12875,"metaTitle":355,"metaDescription":356,"mainTitle":12876,"subtitle":374,"heroImage":12891,"ctaButton":397,"ctaLink":398},[354],{"data":12877,"content":12878,"nodeType":74},{},[12879,12885],{"data":12880,"content":12881,"nodeType":78},{},[12882],{"data":12883,"marks":12884,"value":366,"nodeType":82},{},[],{"data":12886,"content":12887,"nodeType":87},{},[12888],{"data":12889,"marks":12890,"value":373,"nodeType":82},{},[],{"metadata":12892,"sys":12895,"fields":12900},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12898,"publishedVersion":62,"revision":44,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12901},{"url":389,"details":12902,"fileName":395,"contentType":396},{"size":391,"image":12903},{"width":393,"height":394},{"sys":12905,"fields":12908},{"id":12906,"createdAt":12907},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12909,"slug":12910,"articleIntro":12909,"category":12911},"Compte 2131 - Bâtiments","compte-2131-batiments",[12912],{"metadata":12913,"sys":12916,"fields":12923},{"tags":12914,"concepts":12915},[],[],{"space":12917,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12919,"publishedVersion":345,"revision":62,"contentType":12921,"locale":29},{"sys":12918},{"type":12,"linkType":13,"id":14},{"sys":12920},{"id":21,"type":12,"linkType":22},{"sys":12922},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12924,"metaTitle":355,"metaDescription":356,"mainTitle":12925,"subtitle":374,"heroImage":12940,"ctaButton":397,"ctaLink":398},[354],{"data":12926,"content":12927,"nodeType":74},{},[12928,12934],{"data":12929,"content":12930,"nodeType":78},{},[12931],{"data":12932,"marks":12933,"value":366,"nodeType":82},{},[],{"data":12935,"content":12936,"nodeType":87},{},[12937],{"data":12938,"marks":12939,"value":373,"nodeType":82},{},[],{"metadata":12941,"sys":12944,"fields":12949},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12947,"publishedVersion":62,"revision":44,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12950},{"url":389,"details":12951,"fileName":395,"contentType":396},{"size":391,"image":12952},{"width":393,"height":394},{"sys":12954,"fields":12957},{"id":12955,"createdAt":12956},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":12958,"slug":12959,"articleIntro":12958,"category":12960},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[12961],{"metadata":12962,"sys":12965,"fields":12972},{"tags":12963,"concepts":12964},[],[],{"space":12966,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":12968,"publishedVersion":345,"revision":62,"contentType":12970,"locale":29},{"sys":12967},{"type":12,"linkType":13,"id":14},{"sys":12969},{"id":21,"type":12,"linkType":22},{"sys":12971},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":12973,"metaTitle":355,"metaDescription":356,"mainTitle":12974,"subtitle":374,"heroImage":12989,"ctaButton":397,"ctaLink":398},[354],{"data":12975,"content":12976,"nodeType":74},{},[12977,12983],{"data":12978,"content":12979,"nodeType":78},{},[12980],{"data":12981,"marks":12982,"value":366,"nodeType":82},{},[],{"data":12984,"content":12985,"nodeType":87},{},[12986],{"data":12987,"marks":12988,"value":373,"nodeType":82},{},[],{"metadata":12990,"sys":12993,"fields":12998},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":12996,"publishedVersion":62,"revision":44,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":12999},{"url":389,"details":13000,"fileName":395,"contentType":396},{"size":391,"image":13001},{"width":393,"height":394},{"sys":13003,"fields":13006},{"id":13004,"createdAt":13005},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":13007,"slug":13008,"articleIntro":-1,"category":13009},"Compte 518 - Intérêts courus","compte-518-interets-courus",[13010],{"metadata":13011,"sys":13014,"fields":13021},{"tags":13012,"concepts":13013},[],[],{"space":13015,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13017,"publishedVersion":345,"revision":62,"contentType":13019,"locale":29},{"sys":13016},{"type":12,"linkType":13,"id":14},{"sys":13018},{"id":21,"type":12,"linkType":22},{"sys":13020},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13022,"metaTitle":355,"metaDescription":356,"mainTitle":13023,"subtitle":374,"heroImage":13038,"ctaButton":397,"ctaLink":398},[354],{"data":13024,"content":13025,"nodeType":74},{},[13026,13032],{"data":13027,"content":13028,"nodeType":78},{},[13029],{"data":13030,"marks":13031,"value":366,"nodeType":82},{},[],{"data":13033,"content":13034,"nodeType":87},{},[13035],{"data":13036,"marks":13037,"value":373,"nodeType":82},{},[],{"metadata":13039,"sys":13042,"fields":13047},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13045,"publishedVersion":62,"revision":44,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13048},{"url":389,"details":13049,"fileName":395,"contentType":396},{"size":391,"image":13050},{"width":393,"height":394},{"sys":13052,"fields":13055},{"id":13053,"createdAt":13054},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":13056,"slug":13057,"articleIntro":13056,"category":13058},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[13059],{"metadata":13060,"sys":13063,"fields":13070},{"tags":13061,"concepts":13062},[],[],{"space":13064,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13066,"publishedVersion":345,"revision":62,"contentType":13068,"locale":29},{"sys":13065},{"type":12,"linkType":13,"id":14},{"sys":13067},{"id":21,"type":12,"linkType":22},{"sys":13069},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13071,"metaTitle":355,"metaDescription":356,"mainTitle":13072,"subtitle":374,"heroImage":13087,"ctaButton":397,"ctaLink":398},[354],{"data":13073,"content":13074,"nodeType":74},{},[13075,13081],{"data":13076,"content":13077,"nodeType":78},{},[13078],{"data":13079,"marks":13080,"value":366,"nodeType":82},{},[],{"data":13082,"content":13083,"nodeType":87},{},[13084],{"data":13085,"marks":13086,"value":373,"nodeType":82},{},[],{"metadata":13088,"sys":13091,"fields":13096},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13094,"publishedVersion":62,"revision":44,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13097},{"url":389,"details":13098,"fileName":395,"contentType":396},{"size":391,"image":13099},{"width":393,"height":394},{"sys":13101,"fields":13104},{"id":13102,"createdAt":13103},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":13105,"slug":13106,"articleIntro":13105,"category":13107},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[13108],{"metadata":13109,"sys":13112,"fields":13119},{"tags":13110,"concepts":13111},[],[],{"space":13113,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13115,"publishedVersion":345,"revision":62,"contentType":13117,"locale":29},{"sys":13114},{"type":12,"linkType":13,"id":14},{"sys":13116},{"id":21,"type":12,"linkType":22},{"sys":13118},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13120,"metaTitle":355,"metaDescription":356,"mainTitle":13121,"subtitle":374,"heroImage":13136,"ctaButton":397,"ctaLink":398},[354],{"data":13122,"content":13123,"nodeType":74},{},[13124,13130],{"data":13125,"content":13126,"nodeType":78},{},[13127],{"data":13128,"marks":13129,"value":366,"nodeType":82},{},[],{"data":13131,"content":13132,"nodeType":87},{},[13133],{"data":13134,"marks":13135,"value":373,"nodeType":82},{},[],{"metadata":13137,"sys":13140,"fields":13145},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13143,"publishedVersion":62,"revision":44,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13146},{"url":389,"details":13147,"fileName":395,"contentType":396},{"size":391,"image":13148},{"width":393,"height":394},{"sys":13150,"fields":13153},{"id":13151,"createdAt":13152},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":13154,"slug":13155,"articleIntro":13154,"category":13156},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[13157],{"metadata":13158,"sys":13161,"fields":13168},{"tags":13159,"concepts":13160},[],[],{"space":13162,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13164,"publishedVersion":345,"revision":62,"contentType":13166,"locale":29},{"sys":13163},{"type":12,"linkType":13,"id":14},{"sys":13165},{"id":21,"type":12,"linkType":22},{"sys":13167},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13169,"metaTitle":355,"metaDescription":356,"mainTitle":13170,"subtitle":374,"heroImage":13185,"ctaButton":397,"ctaLink":398},[354],{"data":13171,"content":13172,"nodeType":74},{},[13173,13179],{"data":13174,"content":13175,"nodeType":78},{},[13176],{"data":13177,"marks":13178,"value":366,"nodeType":82},{},[],{"data":13180,"content":13181,"nodeType":87},{},[13182],{"data":13183,"marks":13184,"value":373,"nodeType":82},{},[],{"metadata":13186,"sys":13189,"fields":13194},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13192,"publishedVersion":62,"revision":44,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13195},{"url":389,"details":13196,"fileName":395,"contentType":396},{"size":391,"image":13197},{"width":393,"height":394},{"sys":13199,"fields":13202},{"id":13200,"createdAt":13201},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":13203,"slug":13204,"articleIntro":13203,"category":13205},"2185 - Cheptel","compte-2185-cheptel",[13206],{"metadata":13207,"sys":13210,"fields":13217},{"tags":13208,"concepts":13209},[],[],{"space":13211,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13213,"publishedVersion":345,"revision":62,"contentType":13215,"locale":29},{"sys":13212},{"type":12,"linkType":13,"id":14},{"sys":13214},{"id":21,"type":12,"linkType":22},{"sys":13216},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13218,"metaTitle":355,"metaDescription":356,"mainTitle":13219,"subtitle":374,"heroImage":13234,"ctaButton":397,"ctaLink":398},[354],{"data":13220,"content":13221,"nodeType":74},{},[13222,13228],{"data":13223,"content":13224,"nodeType":78},{},[13225],{"data":13226,"marks":13227,"value":366,"nodeType":82},{},[],{"data":13229,"content":13230,"nodeType":87},{},[13231],{"data":13232,"marks":13233,"value":373,"nodeType":82},{},[],{"metadata":13235,"sys":13238,"fields":13243},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13241,"publishedVersion":62,"revision":44,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13244},{"url":389,"details":13245,"fileName":395,"contentType":396},{"size":391,"image":13246},{"width":393,"height":394},{"sys":13248,"fields":13251},{"id":13249,"createdAt":13250},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":13252,"slug":13253,"articleIntro":13252,"category":13254},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[13255],{"metadata":13256,"sys":13259,"fields":13266},{"tags":13257,"concepts":13258},[],[],{"space":13260,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13262,"publishedVersion":345,"revision":62,"contentType":13264,"locale":29},{"sys":13261},{"type":12,"linkType":13,"id":14},{"sys":13263},{"id":21,"type":12,"linkType":22},{"sys":13265},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13267,"metaTitle":355,"metaDescription":356,"mainTitle":13268,"subtitle":374,"heroImage":13283,"ctaButton":397,"ctaLink":398},[354],{"data":13269,"content":13270,"nodeType":74},{},[13271,13277],{"data":13272,"content":13273,"nodeType":78},{},[13274],{"data":13275,"marks":13276,"value":366,"nodeType":82},{},[],{"data":13278,"content":13279,"nodeType":87},{},[13280],{"data":13281,"marks":13282,"value":373,"nodeType":82},{},[],{"metadata":13284,"sys":13287,"fields":13292},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13290,"publishedVersion":62,"revision":44,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13293},{"url":389,"details":13294,"fileName":395,"contentType":396},{"size":391,"image":13295},{"width":393,"height":394},{"sys":13297,"fields":13300},{"id":13298,"createdAt":13299},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":13301,"slug":13302,"articleIntro":-1,"category":13303},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[13304],{"metadata":13305,"sys":13308,"fields":13315},{"tags":13306,"concepts":13307},[],[],{"space":13309,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13311,"publishedVersion":345,"revision":62,"contentType":13313,"locale":29},{"sys":13310},{"type":12,"linkType":13,"id":14},{"sys":13312},{"id":21,"type":12,"linkType":22},{"sys":13314},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13316,"metaTitle":355,"metaDescription":356,"mainTitle":13317,"subtitle":374,"heroImage":13332,"ctaButton":397,"ctaLink":398},[354],{"data":13318,"content":13319,"nodeType":74},{},[13320,13326],{"data":13321,"content":13322,"nodeType":78},{},[13323],{"data":13324,"marks":13325,"value":366,"nodeType":82},{},[],{"data":13327,"content":13328,"nodeType":87},{},[13329],{"data":13330,"marks":13331,"value":373,"nodeType":82},{},[],{"metadata":13333,"sys":13336,"fields":13341},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13339,"publishedVersion":62,"revision":44,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13342},{"url":389,"details":13343,"fileName":395,"contentType":396},{"size":391,"image":13344},{"width":393,"height":394},{"sys":13346,"fields":13349},{"id":13347,"createdAt":13348},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":13350,"slug":13351,"articleIntro":13350,"category":13352},"2748 - Autres prêts","compte-2748-autres-prets",[13353],{"metadata":13354,"sys":13357,"fields":13364},{"tags":13355,"concepts":13356},[],[],{"space":13358,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13360,"publishedVersion":345,"revision":62,"contentType":13362,"locale":29},{"sys":13359},{"type":12,"linkType":13,"id":14},{"sys":13361},{"id":21,"type":12,"linkType":22},{"sys":13363},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13365,"metaTitle":355,"metaDescription":356,"mainTitle":13366,"subtitle":374,"heroImage":13381,"ctaButton":397,"ctaLink":398},[354],{"data":13367,"content":13368,"nodeType":74},{},[13369,13375],{"data":13370,"content":13371,"nodeType":78},{},[13372],{"data":13373,"marks":13374,"value":366,"nodeType":82},{},[],{"data":13376,"content":13377,"nodeType":87},{},[13378],{"data":13379,"marks":13380,"value":373,"nodeType":82},{},[],{"metadata":13382,"sys":13385,"fields":13390},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13388,"publishedVersion":62,"revision":44,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13391},{"url":389,"details":13392,"fileName":395,"contentType":396},{"size":391,"image":13393},{"width":393,"height":394},{"sys":13395,"fields":13398},{"id":13396,"createdAt":13397},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":13399,"slug":13400,"articleIntro":13399,"category":13401},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[13402],{"metadata":13403,"sys":13406,"fields":13413},{"tags":13404,"concepts":13405},[],[],{"space":13407,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13409,"publishedVersion":345,"revision":62,"contentType":13411,"locale":29},{"sys":13408},{"type":12,"linkType":13,"id":14},{"sys":13410},{"id":21,"type":12,"linkType":22},{"sys":13412},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13414,"metaTitle":355,"metaDescription":356,"mainTitle":13415,"subtitle":374,"heroImage":13430,"ctaButton":397,"ctaLink":398},[354],{"data":13416,"content":13417,"nodeType":74},{},[13418,13424],{"data":13419,"content":13420,"nodeType":78},{},[13421],{"data":13422,"marks":13423,"value":366,"nodeType":82},{},[],{"data":13425,"content":13426,"nodeType":87},{},[13427],{"data":13428,"marks":13429,"value":373,"nodeType":82},{},[],{"metadata":13431,"sys":13434,"fields":13439},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13437,"publishedVersion":62,"revision":44,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13440},{"url":389,"details":13441,"fileName":395,"contentType":396},{"size":391,"image":13442},{"width":393,"height":394},{"sys":13444,"fields":13447},{"id":13445,"createdAt":13446},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":13448,"slug":13449,"articleIntro":13448,"category":13450},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[13451],{"metadata":13452,"sys":13455,"fields":13462},{"tags":13453,"concepts":13454},[],[],{"space":13456,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13458,"publishedVersion":345,"revision":62,"contentType":13460,"locale":29},{"sys":13457},{"type":12,"linkType":13,"id":14},{"sys":13459},{"id":21,"type":12,"linkType":22},{"sys":13461},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13463,"metaTitle":355,"metaDescription":356,"mainTitle":13464,"subtitle":374,"heroImage":13479,"ctaButton":397,"ctaLink":398},[354],{"data":13465,"content":13466,"nodeType":74},{},[13467,13473],{"data":13468,"content":13469,"nodeType":78},{},[13470],{"data":13471,"marks":13472,"value":366,"nodeType":82},{},[],{"data":13474,"content":13475,"nodeType":87},{},[13476],{"data":13477,"marks":13478,"value":373,"nodeType":82},{},[],{"metadata":13480,"sys":13483,"fields":13488},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13486,"publishedVersion":62,"revision":44,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13489},{"url":389,"details":13490,"fileName":395,"contentType":396},{"size":391,"image":13491},{"width":393,"height":394},{"sys":13493,"fields":13496},{"id":13494,"createdAt":13495},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":13497,"slug":13498,"articleIntro":13497,"category":13499},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[13500],{"metadata":13501,"sys":13504,"fields":13511},{"tags":13502,"concepts":13503},[],[],{"space":13505,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13507,"publishedVersion":345,"revision":62,"contentType":13509,"locale":29},{"sys":13506},{"type":12,"linkType":13,"id":14},{"sys":13508},{"id":21,"type":12,"linkType":22},{"sys":13510},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13512,"metaTitle":355,"metaDescription":356,"mainTitle":13513,"subtitle":374,"heroImage":13528,"ctaButton":397,"ctaLink":398},[354],{"data":13514,"content":13515,"nodeType":74},{},[13516,13522],{"data":13517,"content":13518,"nodeType":78},{},[13519],{"data":13520,"marks":13521,"value":366,"nodeType":82},{},[],{"data":13523,"content":13524,"nodeType":87},{},[13525],{"data":13526,"marks":13527,"value":373,"nodeType":82},{},[],{"metadata":13529,"sys":13532,"fields":13537},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13535,"publishedVersion":62,"revision":44,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13538},{"url":389,"details":13539,"fileName":395,"contentType":396},{"size":391,"image":13540},{"width":393,"height":394},{"sys":13542,"fields":13545},{"id":13543,"createdAt":13544},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":13546,"slug":13547,"articleIntro":-1,"category":13548},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[13549],{"metadata":13550,"sys":13553,"fields":13560},{"tags":13551,"concepts":13552},[],[],{"space":13554,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13556,"publishedVersion":345,"revision":62,"contentType":13558,"locale":29},{"sys":13555},{"type":12,"linkType":13,"id":14},{"sys":13557},{"id":21,"type":12,"linkType":22},{"sys":13559},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13561,"metaTitle":355,"metaDescription":356,"mainTitle":13562,"subtitle":374,"heroImage":13577,"ctaButton":397,"ctaLink":398},[354],{"data":13563,"content":13564,"nodeType":74},{},[13565,13571],{"data":13566,"content":13567,"nodeType":78},{},[13568],{"data":13569,"marks":13570,"value":366,"nodeType":82},{},[],{"data":13572,"content":13573,"nodeType":87},{},[13574],{"data":13575,"marks":13576,"value":373,"nodeType":82},{},[],{"metadata":13578,"sys":13581,"fields":13586},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13584,"publishedVersion":62,"revision":44,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13587},{"url":389,"details":13588,"fileName":395,"contentType":396},{"size":391,"image":13589},{"width":393,"height":394},{"sys":13591,"fields":13594},{"id":13592,"createdAt":13593},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":13595,"slug":13596,"articleIntro":13595,"category":13597},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[13598],{"metadata":13599,"sys":13602,"fields":13609},{"tags":13600,"concepts":13601},[],[],{"space":13603,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13605,"publishedVersion":345,"revision":62,"contentType":13607,"locale":29},{"sys":13604},{"type":12,"linkType":13,"id":14},{"sys":13606},{"id":21,"type":12,"linkType":22},{"sys":13608},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13610,"metaTitle":355,"metaDescription":356,"mainTitle":13611,"subtitle":374,"heroImage":13626,"ctaButton":397,"ctaLink":398},[354],{"data":13612,"content":13613,"nodeType":74},{},[13614,13620],{"data":13615,"content":13616,"nodeType":78},{},[13617],{"data":13618,"marks":13619,"value":366,"nodeType":82},{},[],{"data":13621,"content":13622,"nodeType":87},{},[13623],{"data":13624,"marks":13625,"value":373,"nodeType":82},{},[],{"metadata":13627,"sys":13630,"fields":13635},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13633,"publishedVersion":62,"revision":44,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13636},{"url":389,"details":13637,"fileName":395,"contentType":396},{"size":391,"image":13638},{"width":393,"height":394},{"sys":13640,"fields":13643},{"id":13641,"createdAt":13642},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":13644,"slug":13645,"articleIntro":13644,"category":13646},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[13647],{"metadata":13648,"sys":13651,"fields":13658},{"tags":13649,"concepts":13650},[],[],{"space":13652,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13654,"publishedVersion":345,"revision":62,"contentType":13656,"locale":29},{"sys":13653},{"type":12,"linkType":13,"id":14},{"sys":13655},{"id":21,"type":12,"linkType":22},{"sys":13657},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13659,"metaTitle":355,"metaDescription":356,"mainTitle":13660,"subtitle":374,"heroImage":13675,"ctaButton":397,"ctaLink":398},[354],{"data":13661,"content":13662,"nodeType":74},{},[13663,13669],{"data":13664,"content":13665,"nodeType":78},{},[13666],{"data":13667,"marks":13668,"value":366,"nodeType":82},{},[],{"data":13670,"content":13671,"nodeType":87},{},[13672],{"data":13673,"marks":13674,"value":373,"nodeType":82},{},[],{"metadata":13676,"sys":13679,"fields":13684},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13682,"publishedVersion":62,"revision":44,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13685},{"url":389,"details":13686,"fileName":395,"contentType":396},{"size":391,"image":13687},{"width":393,"height":394},{"sys":13689,"fields":13692},{"id":13690,"createdAt":13691},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":13693,"slug":13694,"articleIntro":-1,"category":13695},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[13696],{"metadata":13697,"sys":13700,"fields":13707},{"tags":13698,"concepts":13699},[],[],{"space":13701,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13703,"publishedVersion":345,"revision":62,"contentType":13705,"locale":29},{"sys":13702},{"type":12,"linkType":13,"id":14},{"sys":13704},{"id":21,"type":12,"linkType":22},{"sys":13706},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13708,"metaTitle":355,"metaDescription":356,"mainTitle":13709,"subtitle":374,"heroImage":13724,"ctaButton":397,"ctaLink":398},[354],{"data":13710,"content":13711,"nodeType":74},{},[13712,13718],{"data":13713,"content":13714,"nodeType":78},{},[13715],{"data":13716,"marks":13717,"value":366,"nodeType":82},{},[],{"data":13719,"content":13720,"nodeType":87},{},[13721],{"data":13722,"marks":13723,"value":373,"nodeType":82},{},[],{"metadata":13725,"sys":13728,"fields":13733},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13731,"publishedVersion":62,"revision":44,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13734},{"url":389,"details":13735,"fileName":395,"contentType":396},{"size":391,"image":13736},{"width":393,"height":394},{"sys":13738,"fields":13741},{"id":13739,"createdAt":13740},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":13742,"slug":13743,"articleIntro":-1,"category":13744},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[13745],{"metadata":13746,"sys":13749,"fields":13756},{"tags":13747,"concepts":13748},[],[],{"space":13750,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13752,"publishedVersion":345,"revision":62,"contentType":13754,"locale":29},{"sys":13751},{"type":12,"linkType":13,"id":14},{"sys":13753},{"id":21,"type":12,"linkType":22},{"sys":13755},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13757,"metaTitle":355,"metaDescription":356,"mainTitle":13758,"subtitle":374,"heroImage":13773,"ctaButton":397,"ctaLink":398},[354],{"data":13759,"content":13760,"nodeType":74},{},[13761,13767],{"data":13762,"content":13763,"nodeType":78},{},[13764],{"data":13765,"marks":13766,"value":366,"nodeType":82},{},[],{"data":13768,"content":13769,"nodeType":87},{},[13770],{"data":13771,"marks":13772,"value":373,"nodeType":82},{},[],{"metadata":13774,"sys":13777,"fields":13782},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13780,"publishedVersion":62,"revision":44,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13783},{"url":389,"details":13784,"fileName":395,"contentType":396},{"size":391,"image":13785},{"width":393,"height":394},{"sys":13787,"fields":13790},{"id":13788,"createdAt":13789},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":13791,"slug":13792,"articleIntro":-1,"category":13793},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[13794],{"metadata":13795,"sys":13798,"fields":13805},{"tags":13796,"concepts":13797},[],[],{"space":13799,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13801,"publishedVersion":345,"revision":62,"contentType":13803,"locale":29},{"sys":13800},{"type":12,"linkType":13,"id":14},{"sys":13802},{"id":21,"type":12,"linkType":22},{"sys":13804},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13806,"metaTitle":355,"metaDescription":356,"mainTitle":13807,"subtitle":374,"heroImage":13822,"ctaButton":397,"ctaLink":398},[354],{"data":13808,"content":13809,"nodeType":74},{},[13810,13816],{"data":13811,"content":13812,"nodeType":78},{},[13813],{"data":13814,"marks":13815,"value":366,"nodeType":82},{},[],{"data":13817,"content":13818,"nodeType":87},{},[13819],{"data":13820,"marks":13821,"value":373,"nodeType":82},{},[],{"metadata":13823,"sys":13826,"fields":13831},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13829,"publishedVersion":62,"revision":44,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13832},{"url":389,"details":13833,"fileName":395,"contentType":396},{"size":391,"image":13834},{"width":393,"height":394},{"sys":13836,"fields":13839},{"id":13837,"createdAt":13838},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":13840,"slug":13841,"articleIntro":13840,"category":13842},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[13843],{"metadata":13844,"sys":13847,"fields":13854},{"tags":13845,"concepts":13846},[],[],{"space":13848,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13850,"publishedVersion":345,"revision":62,"contentType":13852,"locale":29},{"sys":13849},{"type":12,"linkType":13,"id":14},{"sys":13851},{"id":21,"type":12,"linkType":22},{"sys":13853},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13855,"metaTitle":355,"metaDescription":356,"mainTitle":13856,"subtitle":374,"heroImage":13871,"ctaButton":397,"ctaLink":398},[354],{"data":13857,"content":13858,"nodeType":74},{},[13859,13865],{"data":13860,"content":13861,"nodeType":78},{},[13862],{"data":13863,"marks":13864,"value":366,"nodeType":82},{},[],{"data":13866,"content":13867,"nodeType":87},{},[13868],{"data":13869,"marks":13870,"value":373,"nodeType":82},{},[],{"metadata":13872,"sys":13875,"fields":13880},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13878,"publishedVersion":62,"revision":44,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13881},{"url":389,"details":13882,"fileName":395,"contentType":396},{"size":391,"image":13883},{"width":393,"height":394},{"sys":13885,"fields":13888},{"id":13886,"createdAt":13887},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":13889,"slug":13890,"articleIntro":-1,"category":13891},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[13892],{"metadata":13893,"sys":13896,"fields":13903},{"tags":13894,"concepts":13895},[],[],{"space":13897,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13899,"publishedVersion":345,"revision":62,"contentType":13901,"locale":29},{"sys":13898},{"type":12,"linkType":13,"id":14},{"sys":13900},{"id":21,"type":12,"linkType":22},{"sys":13902},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13904,"metaTitle":355,"metaDescription":356,"mainTitle":13905,"subtitle":374,"heroImage":13920,"ctaButton":397,"ctaLink":398},[354],{"data":13906,"content":13907,"nodeType":74},{},[13908,13914],{"data":13909,"content":13910,"nodeType":78},{},[13911],{"data":13912,"marks":13913,"value":366,"nodeType":82},{},[],{"data":13915,"content":13916,"nodeType":87},{},[13917],{"data":13918,"marks":13919,"value":373,"nodeType":82},{},[],{"metadata":13921,"sys":13924,"fields":13929},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13927,"publishedVersion":62,"revision":44,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13930},{"url":389,"details":13931,"fileName":395,"contentType":396},{"size":391,"image":13932},{"width":393,"height":394},{"sys":13934,"fields":13937},{"id":13935,"createdAt":13936},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":13938,"slug":13939,"articleIntro":-1,"category":13940},"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",[13941],{"metadata":13942,"sys":13945,"fields":13952},{"tags":13943,"concepts":13944},[],[],{"space":13946,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13948,"publishedVersion":345,"revision":62,"contentType":13950,"locale":29},{"sys":13947},{"type":12,"linkType":13,"id":14},{"sys":13949},{"id":21,"type":12,"linkType":22},{"sys":13951},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":13953,"metaTitle":355,"metaDescription":356,"mainTitle":13954,"subtitle":374,"heroImage":13969,"ctaButton":397,"ctaLink":398},[354],{"data":13955,"content":13956,"nodeType":74},{},[13957,13963],{"data":13958,"content":13959,"nodeType":78},{},[13960],{"data":13961,"marks":13962,"value":366,"nodeType":82},{},[],{"data":13964,"content":13965,"nodeType":87},{},[13966],{"data":13967,"marks":13968,"value":373,"nodeType":82},{},[],{"metadata":13970,"sys":13973,"fields":13978},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":13976,"publishedVersion":62,"revision":44,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":13979},{"url":389,"details":13980,"fileName":395,"contentType":396},{"size":391,"image":13981},{"width":393,"height":394},{"sys":13983,"fields":13986},{"id":13984,"createdAt":13985},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":13987,"slug":13988,"articleIntro":13987,"category":13989},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[13990],{"metadata":13991,"sys":13994,"fields":14001},{"tags":13992,"concepts":13993},[],[],{"space":13995,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":13997,"publishedVersion":345,"revision":62,"contentType":13999,"locale":29},{"sys":13996},{"type":12,"linkType":13,"id":14},{"sys":13998},{"id":21,"type":12,"linkType":22},{"sys":14000},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14002,"metaTitle":355,"metaDescription":356,"mainTitle":14003,"subtitle":374,"heroImage":14018,"ctaButton":397,"ctaLink":398},[354],{"data":14004,"content":14005,"nodeType":74},{},[14006,14012],{"data":14007,"content":14008,"nodeType":78},{},[14009],{"data":14010,"marks":14011,"value":366,"nodeType":82},{},[],{"data":14013,"content":14014,"nodeType":87},{},[14015],{"data":14016,"marks":14017,"value":373,"nodeType":82},{},[],{"metadata":14019,"sys":14022,"fields":14027},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14025,"publishedVersion":62,"revision":44,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14028},{"url":389,"details":14029,"fileName":395,"contentType":396},{"size":391,"image":14030},{"width":393,"height":394},{"sys":14032,"fields":14035},{"id":14033,"createdAt":14034},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":14036,"slug":14037,"articleIntro":14036,"category":14038},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[14039],{"metadata":14040,"sys":14043,"fields":14050},{"tags":14041,"concepts":14042},[],[],{"space":14044,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14046,"publishedVersion":345,"revision":62,"contentType":14048,"locale":29},{"sys":14045},{"type":12,"linkType":13,"id":14},{"sys":14047},{"id":21,"type":12,"linkType":22},{"sys":14049},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14051,"metaTitle":355,"metaDescription":356,"mainTitle":14052,"subtitle":374,"heroImage":14067,"ctaButton":397,"ctaLink":398},[354],{"data":14053,"content":14054,"nodeType":74},{},[14055,14061],{"data":14056,"content":14057,"nodeType":78},{},[14058],{"data":14059,"marks":14060,"value":366,"nodeType":82},{},[],{"data":14062,"content":14063,"nodeType":87},{},[14064],{"data":14065,"marks":14066,"value":373,"nodeType":82},{},[],{"metadata":14068,"sys":14071,"fields":14076},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14074,"publishedVersion":62,"revision":44,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14077},{"url":389,"details":14078,"fileName":395,"contentType":396},{"size":391,"image":14079},{"width":393,"height":394},{"sys":14081,"fields":14084},{"id":14082,"createdAt":14083},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":14085,"slug":14086,"articleIntro":14087,"category":14088},"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.",[14089],{"metadata":14090,"sys":14093,"fields":14100},{"tags":14091,"concepts":14092},[],[],{"space":14094,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14096,"publishedVersion":345,"revision":62,"contentType":14098,"locale":29},{"sys":14095},{"type":12,"linkType":13,"id":14},{"sys":14097},{"id":21,"type":12,"linkType":22},{"sys":14099},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14101,"metaTitle":355,"metaDescription":356,"mainTitle":14102,"subtitle":374,"heroImage":14117,"ctaButton":397,"ctaLink":398},[354],{"data":14103,"content":14104,"nodeType":74},{},[14105,14111],{"data":14106,"content":14107,"nodeType":78},{},[14108],{"data":14109,"marks":14110,"value":366,"nodeType":82},{},[],{"data":14112,"content":14113,"nodeType":87},{},[14114],{"data":14115,"marks":14116,"value":373,"nodeType":82},{},[],{"metadata":14118,"sys":14121,"fields":14126},{"tags":14119,"concepts":14120},[],[],{"space":14122,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14124,"publishedVersion":62,"revision":44,"locale":29},{"sys":14123},{"type":12,"linkType":13,"id":14},{"sys":14125},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14127},{"url":389,"details":14128,"fileName":395,"contentType":396},{"size":391,"image":14129},{"width":393,"height":394},{"sys":14131,"fields":14134},{"id":14132,"createdAt":14133},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":14135,"slug":14136,"articleIntro":14135,"category":14137},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[14138],{"metadata":14139,"sys":14142,"fields":14149},{"tags":14140,"concepts":14141},[],[],{"space":14143,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14145,"publishedVersion":345,"revision":62,"contentType":14147,"locale":29},{"sys":14144},{"type":12,"linkType":13,"id":14},{"sys":14146},{"id":21,"type":12,"linkType":22},{"sys":14148},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14150,"metaTitle":355,"metaDescription":356,"mainTitle":14151,"subtitle":374,"heroImage":14166,"ctaButton":397,"ctaLink":398},[354],{"data":14152,"content":14153,"nodeType":74},{},[14154,14160],{"data":14155,"content":14156,"nodeType":78},{},[14157],{"data":14158,"marks":14159,"value":366,"nodeType":82},{},[],{"data":14161,"content":14162,"nodeType":87},{},[14163],{"data":14164,"marks":14165,"value":373,"nodeType":82},{},[],{"metadata":14167,"sys":14170,"fields":14175},{"tags":14168,"concepts":14169},[],[],{"space":14171,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14173,"publishedVersion":62,"revision":44,"locale":29},{"sys":14172},{"type":12,"linkType":13,"id":14},{"sys":14174},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14176},{"url":389,"details":14177,"fileName":395,"contentType":396},{"size":391,"image":14178},{"width":393,"height":394},{"sys":14180,"fields":14183},{"id":14181,"createdAt":14182},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":14184,"slug":14185,"articleIntro":14184,"category":14186},"4686 - Charges à payer","compte-4686-charges-a-payer",[14187],{"metadata":14188,"sys":14191,"fields":14198},{"tags":14189,"concepts":14190},[],[],{"space":14192,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14194,"publishedVersion":345,"revision":62,"contentType":14196,"locale":29},{"sys":14193},{"type":12,"linkType":13,"id":14},{"sys":14195},{"id":21,"type":12,"linkType":22},{"sys":14197},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14199,"metaTitle":355,"metaDescription":356,"mainTitle":14200,"subtitle":374,"heroImage":14215,"ctaButton":397,"ctaLink":398},[354],{"data":14201,"content":14202,"nodeType":74},{},[14203,14209],{"data":14204,"content":14205,"nodeType":78},{},[14206],{"data":14207,"marks":14208,"value":366,"nodeType":82},{},[],{"data":14210,"content":14211,"nodeType":87},{},[14212],{"data":14213,"marks":14214,"value":373,"nodeType":82},{},[],{"metadata":14216,"sys":14219,"fields":14224},{"tags":14217,"concepts":14218},[],[],{"space":14220,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14222,"publishedVersion":62,"revision":44,"locale":29},{"sys":14221},{"type":12,"linkType":13,"id":14},{"sys":14223},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14225},{"url":389,"details":14226,"fileName":395,"contentType":396},{"size":391,"image":14227},{"width":393,"height":394},{"sys":14229,"fields":14232},{"id":14230,"createdAt":14231},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":14233,"slug":14234,"articleIntro":14233,"category":14235},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[14236],{"metadata":14237,"sys":14240,"fields":14247},{"tags":14238,"concepts":14239},[],[],{"space":14241,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14243,"publishedVersion":345,"revision":62,"contentType":14245,"locale":29},{"sys":14242},{"type":12,"linkType":13,"id":14},{"sys":14244},{"id":21,"type":12,"linkType":22},{"sys":14246},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14248,"metaTitle":355,"metaDescription":356,"mainTitle":14249,"subtitle":374,"heroImage":14264,"ctaButton":397,"ctaLink":398},[354],{"data":14250,"content":14251,"nodeType":74},{},[14252,14258],{"data":14253,"content":14254,"nodeType":78},{},[14255],{"data":14256,"marks":14257,"value":366,"nodeType":82},{},[],{"data":14259,"content":14260,"nodeType":87},{},[14261],{"data":14262,"marks":14263,"value":373,"nodeType":82},{},[],{"metadata":14265,"sys":14268,"fields":14273},{"tags":14266,"concepts":14267},[],[],{"space":14269,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14271,"publishedVersion":62,"revision":44,"locale":29},{"sys":14270},{"type":12,"linkType":13,"id":14},{"sys":14272},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14274},{"url":389,"details":14275,"fileName":395,"contentType":396},{"size":391,"image":14276},{"width":393,"height":394},{"sys":14278,"fields":14281},{"id":14279,"createdAt":14280},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":14282,"slug":14283,"articleIntro":14282,"category":14284},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[14285],{"metadata":14286,"sys":14289,"fields":14296},{"tags":14287,"concepts":14288},[],[],{"space":14290,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14292,"publishedVersion":345,"revision":62,"contentType":14294,"locale":29},{"sys":14291},{"type":12,"linkType":13,"id":14},{"sys":14293},{"id":21,"type":12,"linkType":22},{"sys":14295},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14297,"metaTitle":355,"metaDescription":356,"mainTitle":14298,"subtitle":374,"heroImage":14313,"ctaButton":397,"ctaLink":398},[354],{"data":14299,"content":14300,"nodeType":74},{},[14301,14307],{"data":14302,"content":14303,"nodeType":78},{},[14304],{"data":14305,"marks":14306,"value":366,"nodeType":82},{},[],{"data":14308,"content":14309,"nodeType":87},{},[14310],{"data":14311,"marks":14312,"value":373,"nodeType":82},{},[],{"metadata":14314,"sys":14317,"fields":14322},{"tags":14315,"concepts":14316},[],[],{"space":14318,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14320,"publishedVersion":62,"revision":44,"locale":29},{"sys":14319},{"type":12,"linkType":13,"id":14},{"sys":14321},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14323},{"url":389,"details":14324,"fileName":395,"contentType":396},{"size":391,"image":14325},{"width":393,"height":394},{"sys":14327,"fields":14330},{"id":14328,"createdAt":14329},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":14331,"slug":14332,"articleIntro":14331,"category":14333},"72 - Production immobilisée","compte-72-production-immobilisee",[14334],{"metadata":14335,"sys":14338,"fields":14345},{"tags":14336,"concepts":14337},[],[],{"space":14339,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14341,"publishedVersion":345,"revision":62,"contentType":14343,"locale":29},{"sys":14340},{"type":12,"linkType":13,"id":14},{"sys":14342},{"id":21,"type":12,"linkType":22},{"sys":14344},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14346,"metaTitle":355,"metaDescription":356,"mainTitle":14347,"subtitle":374,"heroImage":14362,"ctaButton":397,"ctaLink":398},[354],{"data":14348,"content":14349,"nodeType":74},{},[14350,14356],{"data":14351,"content":14352,"nodeType":78},{},[14353],{"data":14354,"marks":14355,"value":366,"nodeType":82},{},[],{"data":14357,"content":14358,"nodeType":87},{},[14359],{"data":14360,"marks":14361,"value":373,"nodeType":82},{},[],{"metadata":14363,"sys":14366,"fields":14371},{"tags":14364,"concepts":14365},[],[],{"space":14367,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14369,"publishedVersion":62,"revision":44,"locale":29},{"sys":14368},{"type":12,"linkType":13,"id":14},{"sys":14370},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14372},{"url":389,"details":14373,"fileName":395,"contentType":396},{"size":391,"image":14374},{"width":393,"height":394},{"sys":14376,"fields":14379},{"id":14377,"createdAt":14378},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":14380,"slug":14381,"articleIntro":14380,"category":14382},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[14383],{"metadata":14384,"sys":14387,"fields":14394},{"tags":14385,"concepts":14386},[],[],{"space":14388,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14390,"publishedVersion":345,"revision":62,"contentType":14392,"locale":29},{"sys":14389},{"type":12,"linkType":13,"id":14},{"sys":14391},{"id":21,"type":12,"linkType":22},{"sys":14393},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14395,"metaTitle":355,"metaDescription":356,"mainTitle":14396,"subtitle":374,"heroImage":14411,"ctaButton":397,"ctaLink":398},[354],{"data":14397,"content":14398,"nodeType":74},{},[14399,14405],{"data":14400,"content":14401,"nodeType":78},{},[14402],{"data":14403,"marks":14404,"value":366,"nodeType":82},{},[],{"data":14406,"content":14407,"nodeType":87},{},[14408],{"data":14409,"marks":14410,"value":373,"nodeType":82},{},[],{"metadata":14412,"sys":14415,"fields":14420},{"tags":14413,"concepts":14414},[],[],{"space":14416,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14418,"publishedVersion":62,"revision":44,"locale":29},{"sys":14417},{"type":12,"linkType":13,"id":14},{"sys":14419},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14421},{"url":389,"details":14422,"fileName":395,"contentType":396},{"size":391,"image":14423},{"width":393,"height":394},{"sys":14425,"fields":14428},{"id":14426,"createdAt":14427},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":14429,"slug":14430,"articleIntro":14429,"category":14431},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[14432],{"metadata":14433,"sys":14436,"fields":14443},{"tags":14434,"concepts":14435},[],[],{"space":14437,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14439,"publishedVersion":345,"revision":62,"contentType":14441,"locale":29},{"sys":14438},{"type":12,"linkType":13,"id":14},{"sys":14440},{"id":21,"type":12,"linkType":22},{"sys":14442},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14444,"metaTitle":355,"metaDescription":356,"mainTitle":14445,"subtitle":374,"heroImage":14460,"ctaButton":397,"ctaLink":398},[354],{"data":14446,"content":14447,"nodeType":74},{},[14448,14454],{"data":14449,"content":14450,"nodeType":78},{},[14451],{"data":14452,"marks":14453,"value":366,"nodeType":82},{},[],{"data":14455,"content":14456,"nodeType":87},{},[14457],{"data":14458,"marks":14459,"value":373,"nodeType":82},{},[],{"metadata":14461,"sys":14464,"fields":14469},{"tags":14462,"concepts":14463},[],[],{"space":14465,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14467,"publishedVersion":62,"revision":44,"locale":29},{"sys":14466},{"type":12,"linkType":13,"id":14},{"sys":14468},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14470},{"url":389,"details":14471,"fileName":395,"contentType":396},{"size":391,"image":14472},{"width":393,"height":394},{"sys":14474,"fields":14477},{"id":14475,"createdAt":14476},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":14478,"slug":14479,"articleIntro":14478,"category":14480},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[14481],{"metadata":14482,"sys":14485,"fields":14492},{"tags":14483,"concepts":14484},[],[],{"space":14486,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14488,"publishedVersion":345,"revision":62,"contentType":14490,"locale":29},{"sys":14487},{"type":12,"linkType":13,"id":14},{"sys":14489},{"id":21,"type":12,"linkType":22},{"sys":14491},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14493,"metaTitle":355,"metaDescription":356,"mainTitle":14494,"subtitle":374,"heroImage":14509,"ctaButton":397,"ctaLink":398},[354],{"data":14495,"content":14496,"nodeType":74},{},[14497,14503],{"data":14498,"content":14499,"nodeType":78},{},[14500],{"data":14501,"marks":14502,"value":366,"nodeType":82},{},[],{"data":14504,"content":14505,"nodeType":87},{},[14506],{"data":14507,"marks":14508,"value":373,"nodeType":82},{},[],{"metadata":14510,"sys":14513,"fields":14518},{"tags":14511,"concepts":14512},[],[],{"space":14514,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14516,"publishedVersion":62,"revision":44,"locale":29},{"sys":14515},{"type":12,"linkType":13,"id":14},{"sys":14517},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14519},{"url":389,"details":14520,"fileName":395,"contentType":396},{"size":391,"image":14521},{"width":393,"height":394},{"sys":14523,"fields":14526},{"id":14524,"createdAt":14525},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":14527,"slug":14528,"articleIntro":14527,"category":14529},"68174 - Créances","compte-68174-creances",[14530],{"metadata":14531,"sys":14534,"fields":14541},{"tags":14532,"concepts":14533},[],[],{"space":14535,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14537,"publishedVersion":345,"revision":62,"contentType":14539,"locale":29},{"sys":14536},{"type":12,"linkType":13,"id":14},{"sys":14538},{"id":21,"type":12,"linkType":22},{"sys":14540},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14542,"metaTitle":355,"metaDescription":356,"mainTitle":14543,"subtitle":374,"heroImage":14558,"ctaButton":397,"ctaLink":398},[354],{"data":14544,"content":14545,"nodeType":74},{},[14546,14552],{"data":14547,"content":14548,"nodeType":78},{},[14549],{"data":14550,"marks":14551,"value":366,"nodeType":82},{},[],{"data":14553,"content":14554,"nodeType":87},{},[14555],{"data":14556,"marks":14557,"value":373,"nodeType":82},{},[],{"metadata":14559,"sys":14562,"fields":14567},{"tags":14560,"concepts":14561},[],[],{"space":14563,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14565,"publishedVersion":62,"revision":44,"locale":29},{"sys":14564},{"type":12,"linkType":13,"id":14},{"sys":14566},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14568},{"url":389,"details":14569,"fileName":395,"contentType":396},{"size":391,"image":14570},{"width":393,"height":394},{"sys":14572,"fields":14575},{"id":14573,"createdAt":14574},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":14576,"slug":14577,"articleIntro":14576,"category":14578},"473 - Comptes d'attente","compte-473-comptes-d-attente",[14579],{"metadata":14580,"sys":14583,"fields":14590},{"tags":14581,"concepts":14582},[],[],{"space":14584,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14586,"publishedVersion":345,"revision":62,"contentType":14588,"locale":29},{"sys":14585},{"type":12,"linkType":13,"id":14},{"sys":14587},{"id":21,"type":12,"linkType":22},{"sys":14589},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14591,"metaTitle":355,"metaDescription":356,"mainTitle":14592,"subtitle":374,"heroImage":14607,"ctaButton":397,"ctaLink":398},[354],{"data":14593,"content":14594,"nodeType":74},{},[14595,14601],{"data":14596,"content":14597,"nodeType":78},{},[14598],{"data":14599,"marks":14600,"value":366,"nodeType":82},{},[],{"data":14602,"content":14603,"nodeType":87},{},[14604],{"data":14605,"marks":14606,"value":373,"nodeType":82},{},[],{"metadata":14608,"sys":14611,"fields":14616},{"tags":14609,"concepts":14610},[],[],{"space":14612,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14614,"publishedVersion":62,"revision":44,"locale":29},{"sys":14613},{"type":12,"linkType":13,"id":14},{"sys":14615},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14617},{"url":389,"details":14618,"fileName":395,"contentType":396},{"size":391,"image":14619},{"width":393,"height":394},{"sys":14621,"fields":14624},{"id":14622,"createdAt":14623},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":14625,"slug":14626,"articleIntro":14625,"category":14627},"Compte 326 - Emballages","compte-326-emballages",[14628],{"metadata":14629,"sys":14632,"fields":14639},{"tags":14630,"concepts":14631},[],[],{"space":14633,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14635,"publishedVersion":345,"revision":62,"contentType":14637,"locale":29},{"sys":14634},{"type":12,"linkType":13,"id":14},{"sys":14636},{"id":21,"type":12,"linkType":22},{"sys":14638},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14640,"metaTitle":355,"metaDescription":356,"mainTitle":14641,"subtitle":374,"heroImage":14656,"ctaButton":397,"ctaLink":398},[354],{"data":14642,"content":14643,"nodeType":74},{},[14644,14650],{"data":14645,"content":14646,"nodeType":78},{},[14647],{"data":14648,"marks":14649,"value":366,"nodeType":82},{},[],{"data":14651,"content":14652,"nodeType":87},{},[14653],{"data":14654,"marks":14655,"value":373,"nodeType":82},{},[],{"metadata":14657,"sys":14660,"fields":14665},{"tags":14658,"concepts":14659},[],[],{"space":14661,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14663,"publishedVersion":62,"revision":44,"locale":29},{"sys":14662},{"type":12,"linkType":13,"id":14},{"sys":14664},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14666},{"url":389,"details":14667,"fileName":395,"contentType":396},{"size":391,"image":14668},{"width":393,"height":394},{"sys":14670,"fields":14673},{"id":14671,"createdAt":14672},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":14674,"slug":14675,"articleIntro":14674,"category":14676},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[14677],{"metadata":14678,"sys":14681,"fields":14688},{"tags":14679,"concepts":14680},[],[],{"space":14682,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14684,"publishedVersion":345,"revision":62,"contentType":14686,"locale":29},{"sys":14683},{"type":12,"linkType":13,"id":14},{"sys":14685},{"id":21,"type":12,"linkType":22},{"sys":14687},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14689,"metaTitle":355,"metaDescription":356,"mainTitle":14690,"subtitle":374,"heroImage":14705,"ctaButton":397,"ctaLink":398},[354],{"data":14691,"content":14692,"nodeType":74},{},[14693,14699],{"data":14694,"content":14695,"nodeType":78},{},[14696],{"data":14697,"marks":14698,"value":366,"nodeType":82},{},[],{"data":14700,"content":14701,"nodeType":87},{},[14702],{"data":14703,"marks":14704,"value":373,"nodeType":82},{},[],{"metadata":14706,"sys":14709,"fields":14714},{"tags":14707,"concepts":14708},[],[],{"space":14710,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14712,"publishedVersion":62,"revision":44,"locale":29},{"sys":14711},{"type":12,"linkType":13,"id":14},{"sys":14713},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14715},{"url":389,"details":14716,"fileName":395,"contentType":396},{"size":391,"image":14717},{"width":393,"height":394},{"sys":14719,"fields":14722},{"id":14720,"createdAt":14721},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":14723,"slug":14724,"articleIntro":14723,"category":14725},"Compte 503 - Actions","compte-503-actions",[14726],{"metadata":14727,"sys":14730,"fields":14737},{"tags":14728,"concepts":14729},[],[],{"space":14731,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14733,"publishedVersion":345,"revision":62,"contentType":14735,"locale":29},{"sys":14732},{"type":12,"linkType":13,"id":14},{"sys":14734},{"id":21,"type":12,"linkType":22},{"sys":14736},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14738,"metaTitle":355,"metaDescription":356,"mainTitle":14739,"subtitle":374,"heroImage":14754,"ctaButton":397,"ctaLink":398},[354],{"data":14740,"content":14741,"nodeType":74},{},[14742,14748],{"data":14743,"content":14744,"nodeType":78},{},[14745],{"data":14746,"marks":14747,"value":366,"nodeType":82},{},[],{"data":14749,"content":14750,"nodeType":87},{},[14751],{"data":14752,"marks":14753,"value":373,"nodeType":82},{},[],{"metadata":14755,"sys":14758,"fields":14763},{"tags":14756,"concepts":14757},[],[],{"space":14759,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14761,"publishedVersion":62,"revision":44,"locale":29},{"sys":14760},{"type":12,"linkType":13,"id":14},{"sys":14762},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14764},{"url":389,"details":14765,"fileName":395,"contentType":396},{"size":391,"image":14766},{"width":393,"height":394},{"sys":14768,"fields":14771},{"id":14769,"createdAt":14770},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":14772,"slug":14773,"articleIntro":14772,"category":14774},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[14775],{"metadata":14776,"sys":14779,"fields":14786},{"tags":14777,"concepts":14778},[],[],{"space":14780,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14782,"publishedVersion":345,"revision":62,"contentType":14784,"locale":29},{"sys":14781},{"type":12,"linkType":13,"id":14},{"sys":14783},{"id":21,"type":12,"linkType":22},{"sys":14785},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14787,"metaTitle":355,"metaDescription":356,"mainTitle":14788,"subtitle":374,"heroImage":14803,"ctaButton":397,"ctaLink":398},[354],{"data":14789,"content":14790,"nodeType":74},{},[14791,14797],{"data":14792,"content":14793,"nodeType":78},{},[14794],{"data":14795,"marks":14796,"value":366,"nodeType":82},{},[],{"data":14798,"content":14799,"nodeType":87},{},[14800],{"data":14801,"marks":14802,"value":373,"nodeType":82},{},[],{"metadata":14804,"sys":14807,"fields":14812},{"tags":14805,"concepts":14806},[],[],{"space":14808,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14810,"publishedVersion":62,"revision":44,"locale":29},{"sys":14809},{"type":12,"linkType":13,"id":14},{"sys":14811},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14813},{"url":389,"details":14814,"fileName":395,"contentType":396},{"size":391,"image":14815},{"width":393,"height":394},{"sys":14817,"fields":14820},{"id":14818,"createdAt":14819},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":14821,"slug":14822,"articleIntro":-1,"category":14823},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[14824],{"metadata":14825,"sys":14828,"fields":14835},{"tags":14826,"concepts":14827},[],[],{"space":14829,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14831,"publishedVersion":345,"revision":62,"contentType":14833,"locale":29},{"sys":14830},{"type":12,"linkType":13,"id":14},{"sys":14832},{"id":21,"type":12,"linkType":22},{"sys":14834},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14836,"metaTitle":355,"metaDescription":356,"mainTitle":14837,"subtitle":374,"heroImage":14852,"ctaButton":397,"ctaLink":398},[354],{"data":14838,"content":14839,"nodeType":74},{},[14840,14846],{"data":14841,"content":14842,"nodeType":78},{},[14843],{"data":14844,"marks":14845,"value":366,"nodeType":82},{},[],{"data":14847,"content":14848,"nodeType":87},{},[14849],{"data":14850,"marks":14851,"value":373,"nodeType":82},{},[],{"metadata":14853,"sys":14856,"fields":14861},{"tags":14854,"concepts":14855},[],[],{"space":14857,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14859,"publishedVersion":62,"revision":44,"locale":29},{"sys":14858},{"type":12,"linkType":13,"id":14},{"sys":14860},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14862},{"url":389,"details":14863,"fileName":395,"contentType":396},{"size":391,"image":14864},{"width":393,"height":394},{"sys":14866,"fields":14869},{"id":14867,"createdAt":14868},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":14870,"slug":14871,"articleIntro":14870,"category":14872},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[14873],{"metadata":14874,"sys":14877,"fields":14884},{"tags":14875,"concepts":14876},[],[],{"space":14878,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14880,"publishedVersion":345,"revision":62,"contentType":14882,"locale":29},{"sys":14879},{"type":12,"linkType":13,"id":14},{"sys":14881},{"id":21,"type":12,"linkType":22},{"sys":14883},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14885,"metaTitle":355,"metaDescription":356,"mainTitle":14886,"subtitle":374,"heroImage":14901,"ctaButton":397,"ctaLink":398},[354],{"data":14887,"content":14888,"nodeType":74},{},[14889,14895],{"data":14890,"content":14891,"nodeType":78},{},[14892],{"data":14893,"marks":14894,"value":366,"nodeType":82},{},[],{"data":14896,"content":14897,"nodeType":87},{},[14898],{"data":14899,"marks":14900,"value":373,"nodeType":82},{},[],{"metadata":14902,"sys":14905,"fields":14910},{"tags":14903,"concepts":14904},[],[],{"space":14906,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14908,"publishedVersion":62,"revision":44,"locale":29},{"sys":14907},{"type":12,"linkType":13,"id":14},{"sys":14909},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14911},{"url":389,"details":14912,"fileName":395,"contentType":396},{"size":391,"image":14913},{"width":393,"height":394},{"sys":14915,"fields":14918},{"id":14916,"createdAt":14917},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":14919,"slug":14920,"articleIntro":-1,"category":14921},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[14922],{"metadata":14923,"sys":14926,"fields":14933},{"tags":14924,"concepts":14925},[],[],{"space":14927,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14929,"publishedVersion":345,"revision":62,"contentType":14931,"locale":29},{"sys":14928},{"type":12,"linkType":13,"id":14},{"sys":14930},{"id":21,"type":12,"linkType":22},{"sys":14932},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14934,"metaTitle":355,"metaDescription":356,"mainTitle":14935,"subtitle":374,"heroImage":14950,"ctaButton":397,"ctaLink":398},[354],{"data":14936,"content":14937,"nodeType":74},{},[14938,14944],{"data":14939,"content":14940,"nodeType":78},{},[14941],{"data":14942,"marks":14943,"value":366,"nodeType":82},{},[],{"data":14945,"content":14946,"nodeType":87},{},[14947],{"data":14948,"marks":14949,"value":373,"nodeType":82},{},[],{"metadata":14951,"sys":14954,"fields":14959},{"tags":14952,"concepts":14953},[],[],{"space":14955,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":14957,"publishedVersion":62,"revision":44,"locale":29},{"sys":14956},{"type":12,"linkType":13,"id":14},{"sys":14958},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":14960},{"url":389,"details":14961,"fileName":395,"contentType":396},{"size":391,"image":14962},{"width":393,"height":394},{"sys":14964,"fields":14967},{"id":14965,"createdAt":14966},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":14968,"slug":14969,"articleIntro":14968,"category":14970},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[14971],{"metadata":14972,"sys":14975,"fields":14982},{"tags":14973,"concepts":14974},[],[],{"space":14976,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":14978,"publishedVersion":345,"revision":62,"contentType":14980,"locale":29},{"sys":14977},{"type":12,"linkType":13,"id":14},{"sys":14979},{"id":21,"type":12,"linkType":22},{"sys":14981},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":14983,"metaTitle":355,"metaDescription":356,"mainTitle":14984,"subtitle":374,"heroImage":14999,"ctaButton":397,"ctaLink":398},[354],{"data":14985,"content":14986,"nodeType":74},{},[14987,14993],{"data":14988,"content":14989,"nodeType":78},{},[14990],{"data":14991,"marks":14992,"value":366,"nodeType":82},{},[],{"data":14994,"content":14995,"nodeType":87},{},[14996],{"data":14997,"marks":14998,"value":373,"nodeType":82},{},[],{"metadata":15000,"sys":15003,"fields":15008},{"tags":15001,"concepts":15002},[],[],{"space":15004,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15006,"publishedVersion":62,"revision":44,"locale":29},{"sys":15005},{"type":12,"linkType":13,"id":14},{"sys":15007},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15009},{"url":389,"details":15010,"fileName":395,"contentType":396},{"size":391,"image":15011},{"width":393,"height":394},{"sys":15013,"fields":15016},{"id":15014,"createdAt":15015},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":15017,"slug":15018,"articleIntro":15017,"category":15019},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[15020],{"metadata":15021,"sys":15024,"fields":15031},{"tags":15022,"concepts":15023},[],[],{"space":15025,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15027,"publishedVersion":345,"revision":62,"contentType":15029,"locale":29},{"sys":15026},{"type":12,"linkType":13,"id":14},{"sys":15028},{"id":21,"type":12,"linkType":22},{"sys":15030},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15032,"metaTitle":355,"metaDescription":356,"mainTitle":15033,"subtitle":374,"heroImage":15048,"ctaButton":397,"ctaLink":398},[354],{"data":15034,"content":15035,"nodeType":74},{},[15036,15042],{"data":15037,"content":15038,"nodeType":78},{},[15039],{"data":15040,"marks":15041,"value":366,"nodeType":82},{},[],{"data":15043,"content":15044,"nodeType":87},{},[15045],{"data":15046,"marks":15047,"value":373,"nodeType":82},{},[],{"metadata":15049,"sys":15052,"fields":15057},{"tags":15050,"concepts":15051},[],[],{"space":15053,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15055,"publishedVersion":62,"revision":44,"locale":29},{"sys":15054},{"type":12,"linkType":13,"id":14},{"sys":15056},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15058},{"url":389,"details":15059,"fileName":395,"contentType":396},{"size":391,"image":15060},{"width":393,"height":394},{"sys":15062,"fields":15065},{"id":15063,"createdAt":15064},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":15066,"slug":15067,"articleIntro":15068,"category":15069},"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",[15070],{"metadata":15071,"sys":15074,"fields":15081},{"tags":15072,"concepts":15073},[],[],{"space":15075,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15077,"publishedVersion":345,"revision":62,"contentType":15079,"locale":29},{"sys":15076},{"type":12,"linkType":13,"id":14},{"sys":15078},{"id":21,"type":12,"linkType":22},{"sys":15080},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15082,"metaTitle":355,"metaDescription":356,"mainTitle":15083,"subtitle":374,"heroImage":15098,"ctaButton":397,"ctaLink":398},[354],{"data":15084,"content":15085,"nodeType":74},{},[15086,15092],{"data":15087,"content":15088,"nodeType":78},{},[15089],{"data":15090,"marks":15091,"value":366,"nodeType":82},{},[],{"data":15093,"content":15094,"nodeType":87},{},[15095],{"data":15096,"marks":15097,"value":373,"nodeType":82},{},[],{"metadata":15099,"sys":15102,"fields":15107},{"tags":15100,"concepts":15101},[],[],{"space":15103,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15105,"publishedVersion":62,"revision":44,"locale":29},{"sys":15104},{"type":12,"linkType":13,"id":14},{"sys":15106},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15108},{"url":389,"details":15109,"fileName":395,"contentType":396},{"size":391,"image":15110},{"width":393,"height":394},{"sys":15112,"fields":15115},{"id":15113,"createdAt":15114},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":15116,"slug":15117,"articleIntro":15116,"category":15118},"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",[15119],{"metadata":15120,"sys":15123,"fields":15130},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15126,"publishedVersion":345,"revision":62,"contentType":15128,"locale":29},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":21,"type":12,"linkType":22},{"sys":15129},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15131,"metaTitle":355,"metaDescription":356,"mainTitle":15132,"subtitle":374,"heroImage":15147,"ctaButton":397,"ctaLink":398},[354],{"data":15133,"content":15134,"nodeType":74},{},[15135,15141],{"data":15136,"content":15137,"nodeType":78},{},[15138],{"data":15139,"marks":15140,"value":366,"nodeType":82},{},[],{"data":15142,"content":15143,"nodeType":87},{},[15144],{"data":15145,"marks":15146,"value":373,"nodeType":82},{},[],{"metadata":15148,"sys":15151,"fields":15156},{"tags":15149,"concepts":15150},[],[],{"space":15152,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15154,"publishedVersion":62,"revision":44,"locale":29},{"sys":15153},{"type":12,"linkType":13,"id":14},{"sys":15155},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15157},{"url":389,"details":15158,"fileName":395,"contentType":396},{"size":391,"image":15159},{"width":393,"height":394},{"sys":15161,"fields":15164},{"id":15162,"createdAt":15163},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":15165,"slug":15166,"articleIntro":15165,"category":15167},"2961 - Titres de participation","compte-2961-titres-de-participation",[15168],{"metadata":15169,"sys":15172,"fields":15179},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15175,"publishedVersion":345,"revision":62,"contentType":15177,"locale":29},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":21,"type":12,"linkType":22},{"sys":15178},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15180,"metaTitle":355,"metaDescription":356,"mainTitle":15181,"subtitle":374,"heroImage":15196,"ctaButton":397,"ctaLink":398},[354],{"data":15182,"content":15183,"nodeType":74},{},[15184,15190],{"data":15185,"content":15186,"nodeType":78},{},[15187],{"data":15188,"marks":15189,"value":366,"nodeType":82},{},[],{"data":15191,"content":15192,"nodeType":87},{},[15193],{"data":15194,"marks":15195,"value":373,"nodeType":82},{},[],{"metadata":15197,"sys":15200,"fields":15205},{"tags":15198,"concepts":15199},[],[],{"space":15201,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15203,"publishedVersion":62,"revision":44,"locale":29},{"sys":15202},{"type":12,"linkType":13,"id":14},{"sys":15204},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15206},{"url":389,"details":15207,"fileName":395,"contentType":396},{"size":391,"image":15208},{"width":393,"height":394},{"sys":15210,"fields":15213},{"id":15211,"createdAt":15212},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":15214,"slug":15215,"articleIntro":15216,"category":15217},"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.",[15218],{"metadata":15219,"sys":15222,"fields":15229},{"tags":15220,"concepts":15221},[],[],{"space":15223,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15225,"publishedVersion":345,"revision":62,"contentType":15227,"locale":29},{"sys":15224},{"type":12,"linkType":13,"id":14},{"sys":15226},{"id":21,"type":12,"linkType":22},{"sys":15228},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15230,"metaTitle":355,"metaDescription":356,"mainTitle":15231,"subtitle":374,"heroImage":15246,"ctaButton":397,"ctaLink":398},[354],{"data":15232,"content":15233,"nodeType":74},{},[15234,15240],{"data":15235,"content":15236,"nodeType":78},{},[15237],{"data":15238,"marks":15239,"value":366,"nodeType":82},{},[],{"data":15241,"content":15242,"nodeType":87},{},[15243],{"data":15244,"marks":15245,"value":373,"nodeType":82},{},[],{"metadata":15247,"sys":15250,"fields":15255},{"tags":15248,"concepts":15249},[],[],{"space":15251,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15253,"publishedVersion":62,"revision":44,"locale":29},{"sys":15252},{"type":12,"linkType":13,"id":14},{"sys":15254},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15256},{"url":389,"details":15257,"fileName":395,"contentType":396},{"size":391,"image":15258},{"width":393,"height":394},{"sys":15260,"fields":15263},{"id":15261,"createdAt":15262},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":15264,"slug":15265,"articleIntro":-1,"category":15266},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[15267],{"metadata":15268,"sys":15271,"fields":15278},{"tags":15269,"concepts":15270},[],[],{"space":15272,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15274,"publishedVersion":345,"revision":62,"contentType":15276,"locale":29},{"sys":15273},{"type":12,"linkType":13,"id":14},{"sys":15275},{"id":21,"type":12,"linkType":22},{"sys":15277},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15279,"metaTitle":355,"metaDescription":356,"mainTitle":15280,"subtitle":374,"heroImage":15295,"ctaButton":397,"ctaLink":398},[354],{"data":15281,"content":15282,"nodeType":74},{},[15283,15289],{"data":15284,"content":15285,"nodeType":78},{},[15286],{"data":15287,"marks":15288,"value":366,"nodeType":82},{},[],{"data":15290,"content":15291,"nodeType":87},{},[15292],{"data":15293,"marks":15294,"value":373,"nodeType":82},{},[],{"metadata":15296,"sys":15299,"fields":15304},{"tags":15297,"concepts":15298},[],[],{"space":15300,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15302,"publishedVersion":62,"revision":44,"locale":29},{"sys":15301},{"type":12,"linkType":13,"id":14},{"sys":15303},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15305},{"url":389,"details":15306,"fileName":395,"contentType":396},{"size":391,"image":15307},{"width":393,"height":394},{"sys":15309,"fields":15312},{"id":15310,"createdAt":15311},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":15313,"slug":15314,"articleIntro":15313,"category":15315},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[15316],{"metadata":15317,"sys":15320,"fields":15327},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15323,"publishedVersion":345,"revision":62,"contentType":15325,"locale":29},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":21,"type":12,"linkType":22},{"sys":15326},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15328,"metaTitle":355,"metaDescription":356,"mainTitle":15329,"subtitle":374,"heroImage":15344,"ctaButton":397,"ctaLink":398},[354],{"data":15330,"content":15331,"nodeType":74},{},[15332,15338],{"data":15333,"content":15334,"nodeType":78},{},[15335],{"data":15336,"marks":15337,"value":366,"nodeType":82},{},[],{"data":15339,"content":15340,"nodeType":87},{},[15341],{"data":15342,"marks":15343,"value":373,"nodeType":82},{},[],{"metadata":15345,"sys":15348,"fields":15353},{"tags":15346,"concepts":15347},[],[],{"space":15349,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15351,"publishedVersion":62,"revision":44,"locale":29},{"sys":15350},{"type":12,"linkType":13,"id":14},{"sys":15352},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15354},{"url":389,"details":15355,"fileName":395,"contentType":396},{"size":391,"image":15356},{"width":393,"height":394},{"sys":15358,"fields":15361},{"id":15359,"createdAt":15360},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":15362,"slug":15363,"articleIntro":-1,"category":15364},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[15365],{"metadata":15366,"sys":15369,"fields":15376},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15372,"publishedVersion":345,"revision":62,"contentType":15374,"locale":29},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":21,"type":12,"linkType":22},{"sys":15375},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15377,"metaTitle":355,"metaDescription":356,"mainTitle":15378,"subtitle":374,"heroImage":15393,"ctaButton":397,"ctaLink":398},[354],{"data":15379,"content":15380,"nodeType":74},{},[15381,15387],{"data":15382,"content":15383,"nodeType":78},{},[15384],{"data":15385,"marks":15386,"value":366,"nodeType":82},{},[],{"data":15388,"content":15389,"nodeType":87},{},[15390],{"data":15391,"marks":15392,"value":373,"nodeType":82},{},[],{"metadata":15394,"sys":15397,"fields":15402},{"tags":15395,"concepts":15396},[],[],{"space":15398,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15400,"publishedVersion":62,"revision":44,"locale":29},{"sys":15399},{"type":12,"linkType":13,"id":14},{"sys":15401},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15403},{"url":389,"details":15404,"fileName":395,"contentType":396},{"size":391,"image":15405},{"width":393,"height":394},{"sys":15407,"fields":15410},{"id":15408,"createdAt":15409},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":15411,"slug":15412,"articleIntro":15411,"category":15413},"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",[15414],{"metadata":15415,"sys":15418,"fields":15425},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15421,"publishedVersion":345,"revision":62,"contentType":15423,"locale":29},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":21,"type":12,"linkType":22},{"sys":15424},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15426,"metaTitle":355,"metaDescription":356,"mainTitle":15427,"subtitle":374,"heroImage":15442,"ctaButton":397,"ctaLink":398},[354],{"data":15428,"content":15429,"nodeType":74},{},[15430,15436],{"data":15431,"content":15432,"nodeType":78},{},[15433],{"data":15434,"marks":15435,"value":366,"nodeType":82},{},[],{"data":15437,"content":15438,"nodeType":87},{},[15439],{"data":15440,"marks":15441,"value":373,"nodeType":82},{},[],{"metadata":15443,"sys":15446,"fields":15451},{"tags":15444,"concepts":15445},[],[],{"space":15447,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15449,"publishedVersion":62,"revision":44,"locale":29},{"sys":15448},{"type":12,"linkType":13,"id":14},{"sys":15450},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15452},{"url":389,"details":15453,"fileName":395,"contentType":396},{"size":391,"image":15454},{"width":393,"height":394},{"sys":15456,"fields":15459},{"id":15457,"createdAt":15458},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":15460,"slug":15461,"articleIntro":15460,"category":15462},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[15463],{"metadata":15464,"sys":15467,"fields":15474},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15470,"publishedVersion":345,"revision":62,"contentType":15472,"locale":29},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":21,"type":12,"linkType":22},{"sys":15473},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15475,"metaTitle":355,"metaDescription":356,"mainTitle":15476,"subtitle":374,"heroImage":15491,"ctaButton":397,"ctaLink":398},[354],{"data":15477,"content":15478,"nodeType":74},{},[15479,15485],{"data":15480,"content":15481,"nodeType":78},{},[15482],{"data":15483,"marks":15484,"value":366,"nodeType":82},{},[],{"data":15486,"content":15487,"nodeType":87},{},[15488],{"data":15489,"marks":15490,"value":373,"nodeType":82},{},[],{"metadata":15492,"sys":15495,"fields":15500},{"tags":15493,"concepts":15494},[],[],{"space":15496,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15498,"publishedVersion":62,"revision":44,"locale":29},{"sys":15497},{"type":12,"linkType":13,"id":14},{"sys":15499},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15501},{"url":389,"details":15502,"fileName":395,"contentType":396},{"size":391,"image":15503},{"width":393,"height":394},{"sys":15505,"fields":15508},{"id":15506,"createdAt":15507},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":15509,"slug":15510,"articleIntro":15509,"category":15511},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[15512],{"metadata":15513,"sys":15516,"fields":15523},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15519,"publishedVersion":345,"revision":62,"contentType":15521,"locale":29},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":21,"type":12,"linkType":22},{"sys":15522},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15524,"metaTitle":355,"metaDescription":356,"mainTitle":15525,"subtitle":374,"heroImage":15540,"ctaButton":397,"ctaLink":398},[354],{"data":15526,"content":15527,"nodeType":74},{},[15528,15534],{"data":15529,"content":15530,"nodeType":78},{},[15531],{"data":15532,"marks":15533,"value":366,"nodeType":82},{},[],{"data":15535,"content":15536,"nodeType":87},{},[15537],{"data":15538,"marks":15539,"value":373,"nodeType":82},{},[],{"metadata":15541,"sys":15544,"fields":15549},{"tags":15542,"concepts":15543},[],[],{"space":15545,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15547,"publishedVersion":62,"revision":44,"locale":29},{"sys":15546},{"type":12,"linkType":13,"id":14},{"sys":15548},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15550},{"url":389,"details":15551,"fileName":395,"contentType":396},{"size":391,"image":15552},{"width":393,"height":394},{"sys":15554,"fields":15556},{"id":15555,"createdAt":8688},"6Cyiu2vRN9DinrNv9tFLZe",{"title":15557,"slug":15558,"articleIntro":15557,"category":15559},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[15560],{"metadata":15561,"sys":15564,"fields":15571},{"tags":15562,"concepts":15563},[],[],{"space":15565,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15567,"publishedVersion":345,"revision":62,"contentType":15569,"locale":29},{"sys":15566},{"type":12,"linkType":13,"id":14},{"sys":15568},{"id":21,"type":12,"linkType":22},{"sys":15570},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15572,"metaTitle":355,"metaDescription":356,"mainTitle":15573,"subtitle":374,"heroImage":15588,"ctaButton":397,"ctaLink":398},[354],{"data":15574,"content":15575,"nodeType":74},{},[15576,15582],{"data":15577,"content":15578,"nodeType":78},{},[15579],{"data":15580,"marks":15581,"value":366,"nodeType":82},{},[],{"data":15583,"content":15584,"nodeType":87},{},[15585],{"data":15586,"marks":15587,"value":373,"nodeType":82},{},[],{"metadata":15589,"sys":15592,"fields":15597},{"tags":15590,"concepts":15591},[],[],{"space":15593,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15595,"publishedVersion":62,"revision":44,"locale":29},{"sys":15594},{"type":12,"linkType":13,"id":14},{"sys":15596},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15598},{"url":389,"details":15599,"fileName":395,"contentType":396},{"size":391,"image":15600},{"width":393,"height":394},{"sys":15602,"fields":15605},{"id":15603,"createdAt":15604},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":15606,"slug":15607,"articleIntro":15606,"category":15608},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[15609],{"metadata":15610,"sys":15613,"fields":15620},{"tags":15611,"concepts":15612},[],[],{"space":15614,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15616,"publishedVersion":345,"revision":62,"contentType":15618,"locale":29},{"sys":15615},{"type":12,"linkType":13,"id":14},{"sys":15617},{"id":21,"type":12,"linkType":22},{"sys":15619},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15621,"metaTitle":355,"metaDescription":356,"mainTitle":15622,"subtitle":374,"heroImage":15637,"ctaButton":397,"ctaLink":398},[354],{"data":15623,"content":15624,"nodeType":74},{},[15625,15631],{"data":15626,"content":15627,"nodeType":78},{},[15628],{"data":15629,"marks":15630,"value":366,"nodeType":82},{},[],{"data":15632,"content":15633,"nodeType":87},{},[15634],{"data":15635,"marks":15636,"value":373,"nodeType":82},{},[],{"metadata":15638,"sys":15641,"fields":15646},{"tags":15639,"concepts":15640},[],[],{"space":15642,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15644,"publishedVersion":62,"revision":44,"locale":29},{"sys":15643},{"type":12,"linkType":13,"id":14},{"sys":15645},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15647},{"url":389,"details":15648,"fileName":395,"contentType":396},{"size":391,"image":15649},{"width":393,"height":394},{"sys":15651,"fields":15654},{"id":15652,"createdAt":15653},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":15655,"slug":15656,"articleIntro":15655,"category":15657},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[15658],{"metadata":15659,"sys":15662,"fields":15669},{"tags":15660,"concepts":15661},[],[],{"space":15663,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15665,"publishedVersion":345,"revision":62,"contentType":15667,"locale":29},{"sys":15664},{"type":12,"linkType":13,"id":14},{"sys":15666},{"id":21,"type":12,"linkType":22},{"sys":15668},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15670,"metaTitle":355,"metaDescription":356,"mainTitle":15671,"subtitle":374,"heroImage":15686,"ctaButton":397,"ctaLink":398},[354],{"data":15672,"content":15673,"nodeType":74},{},[15674,15680],{"data":15675,"content":15676,"nodeType":78},{},[15677],{"data":15678,"marks":15679,"value":366,"nodeType":82},{},[],{"data":15681,"content":15682,"nodeType":87},{},[15683],{"data":15684,"marks":15685,"value":373,"nodeType":82},{},[],{"metadata":15687,"sys":15690,"fields":15695},{"tags":15688,"concepts":15689},[],[],{"space":15691,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15693,"publishedVersion":62,"revision":44,"locale":29},{"sys":15692},{"type":12,"linkType":13,"id":14},{"sys":15694},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15696},{"url":389,"details":15697,"fileName":395,"contentType":396},{"size":391,"image":15698},{"width":393,"height":394},{"sys":15700,"fields":15703},{"id":15701,"createdAt":15702},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":15704,"slug":15705,"articleIntro":-1,"category":15706},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[15707],{"metadata":15708,"sys":15711,"fields":15718},{"tags":15709,"concepts":15710},[],[],{"space":15712,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15714,"publishedVersion":345,"revision":62,"contentType":15716,"locale":29},{"sys":15713},{"type":12,"linkType":13,"id":14},{"sys":15715},{"id":21,"type":12,"linkType":22},{"sys":15717},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15719,"metaTitle":355,"metaDescription":356,"mainTitle":15720,"subtitle":374,"heroImage":15735,"ctaButton":397,"ctaLink":398},[354],{"data":15721,"content":15722,"nodeType":74},{},[15723,15729],{"data":15724,"content":15725,"nodeType":78},{},[15726],{"data":15727,"marks":15728,"value":366,"nodeType":82},{},[],{"data":15730,"content":15731,"nodeType":87},{},[15732],{"data":15733,"marks":15734,"value":373,"nodeType":82},{},[],{"metadata":15736,"sys":15739,"fields":15744},{"tags":15737,"concepts":15738},[],[],{"space":15740,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15742,"publishedVersion":62,"revision":44,"locale":29},{"sys":15741},{"type":12,"linkType":13,"id":14},{"sys":15743},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15745},{"url":389,"details":15746,"fileName":395,"contentType":396},{"size":391,"image":15747},{"width":393,"height":394},{"sys":15749,"fields":15752},{"id":15750,"createdAt":15751},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":15753,"slug":15754,"articleIntro":15753,"category":15755},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[15756],{"metadata":15757,"sys":15760,"fields":15767},{"tags":15758,"concepts":15759},[],[],{"space":15761,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15763,"publishedVersion":345,"revision":62,"contentType":15765,"locale":29},{"sys":15762},{"type":12,"linkType":13,"id":14},{"sys":15764},{"id":21,"type":12,"linkType":22},{"sys":15766},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15768,"metaTitle":355,"metaDescription":356,"mainTitle":15769,"subtitle":374,"heroImage":15784,"ctaButton":397,"ctaLink":398},[354],{"data":15770,"content":15771,"nodeType":74},{},[15772,15778],{"data":15773,"content":15774,"nodeType":78},{},[15775],{"data":15776,"marks":15777,"value":366,"nodeType":82},{},[],{"data":15779,"content":15780,"nodeType":87},{},[15781],{"data":15782,"marks":15783,"value":373,"nodeType":82},{},[],{"metadata":15785,"sys":15788,"fields":15793},{"tags":15786,"concepts":15787},[],[],{"space":15789,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15791,"publishedVersion":62,"revision":44,"locale":29},{"sys":15790},{"type":12,"linkType":13,"id":14},{"sys":15792},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15794},{"url":389,"details":15795,"fileName":395,"contentType":396},{"size":391,"image":15796},{"width":393,"height":394},{"sys":15798,"fields":15801},{"id":15799,"createdAt":15800},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":15802,"slug":15803,"articleIntro":15802,"category":15804},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[15805],{"metadata":15806,"sys":15809,"fields":15816},{"tags":15807,"concepts":15808},[],[],{"space":15810,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15812,"publishedVersion":345,"revision":62,"contentType":15814,"locale":29},{"sys":15811},{"type":12,"linkType":13,"id":14},{"sys":15813},{"id":21,"type":12,"linkType":22},{"sys":15815},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15817,"metaTitle":355,"metaDescription":356,"mainTitle":15818,"subtitle":374,"heroImage":15833,"ctaButton":397,"ctaLink":398},[354],{"data":15819,"content":15820,"nodeType":74},{},[15821,15827],{"data":15822,"content":15823,"nodeType":78},{},[15824],{"data":15825,"marks":15826,"value":366,"nodeType":82},{},[],{"data":15828,"content":15829,"nodeType":87},{},[15830],{"data":15831,"marks":15832,"value":373,"nodeType":82},{},[],{"metadata":15834,"sys":15837,"fields":15842},{"tags":15835,"concepts":15836},[],[],{"space":15838,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15840,"publishedVersion":62,"revision":44,"locale":29},{"sys":15839},{"type":12,"linkType":13,"id":14},{"sys":15841},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15843},{"url":389,"details":15844,"fileName":395,"contentType":396},{"size":391,"image":15845},{"width":393,"height":394},{"sys":15847,"fields":15850},{"id":15848,"createdAt":15849},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":15851,"slug":15852,"articleIntro":15851,"category":15853},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[15854],{"metadata":15855,"sys":15858,"fields":15865},{"tags":15856,"concepts":15857},[],[],{"space":15859,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15861,"publishedVersion":345,"revision":62,"contentType":15863,"locale":29},{"sys":15860},{"type":12,"linkType":13,"id":14},{"sys":15862},{"id":21,"type":12,"linkType":22},{"sys":15864},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15866,"metaTitle":355,"metaDescription":356,"mainTitle":15867,"subtitle":374,"heroImage":15882,"ctaButton":397,"ctaLink":398},[354],{"data":15868,"content":15869,"nodeType":74},{},[15870,15876],{"data":15871,"content":15872,"nodeType":78},{},[15873],{"data":15874,"marks":15875,"value":366,"nodeType":82},{},[],{"data":15877,"content":15878,"nodeType":87},{},[15879],{"data":15880,"marks":15881,"value":373,"nodeType":82},{},[],{"metadata":15883,"sys":15886,"fields":15891},{"tags":15884,"concepts":15885},[],[],{"space":15887,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15889,"publishedVersion":62,"revision":44,"locale":29},{"sys":15888},{"type":12,"linkType":13,"id":14},{"sys":15890},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15892},{"url":389,"details":15893,"fileName":395,"contentType":396},{"size":391,"image":15894},{"width":393,"height":394},{"sys":15896,"fields":15899},{"id":15897,"createdAt":15898},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":15900,"slug":15901,"articleIntro":15900,"category":15902},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[15903],{"metadata":15904,"sys":15907,"fields":15914},{"tags":15905,"concepts":15906},[],[],{"space":15908,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15910,"publishedVersion":345,"revision":62,"contentType":15912,"locale":29},{"sys":15909},{"type":12,"linkType":13,"id":14},{"sys":15911},{"id":21,"type":12,"linkType":22},{"sys":15913},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15915,"metaTitle":355,"metaDescription":356,"mainTitle":15916,"subtitle":374,"heroImage":15931,"ctaButton":397,"ctaLink":398},[354],{"data":15917,"content":15918,"nodeType":74},{},[15919,15925],{"data":15920,"content":15921,"nodeType":78},{},[15922],{"data":15923,"marks":15924,"value":366,"nodeType":82},{},[],{"data":15926,"content":15927,"nodeType":87},{},[15928],{"data":15929,"marks":15930,"value":373,"nodeType":82},{},[],{"metadata":15932,"sys":15935,"fields":15940},{"tags":15933,"concepts":15934},[],[],{"space":15936,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15938,"publishedVersion":62,"revision":44,"locale":29},{"sys":15937},{"type":12,"linkType":13,"id":14},{"sys":15939},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15941},{"url":389,"details":15942,"fileName":395,"contentType":396},{"size":391,"image":15943},{"width":393,"height":394},{"sys":15945,"fields":15948},{"id":15946,"createdAt":15947},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":15949,"slug":15950,"articleIntro":15949,"category":15951},"698 - Intégration fiscale","compte-698-integration-fiscale",[15952],{"metadata":15953,"sys":15956,"fields":15963},{"tags":15954,"concepts":15955},[],[],{"space":15957,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":15959,"publishedVersion":345,"revision":62,"contentType":15961,"locale":29},{"sys":15958},{"type":12,"linkType":13,"id":14},{"sys":15960},{"id":21,"type":12,"linkType":22},{"sys":15962},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":15964,"metaTitle":355,"metaDescription":356,"mainTitle":15965,"subtitle":374,"heroImage":15980,"ctaButton":397,"ctaLink":398},[354],{"data":15966,"content":15967,"nodeType":74},{},[15968,15974],{"data":15969,"content":15970,"nodeType":78},{},[15971],{"data":15972,"marks":15973,"value":366,"nodeType":82},{},[],{"data":15975,"content":15976,"nodeType":87},{},[15977],{"data":15978,"marks":15979,"value":373,"nodeType":82},{},[],{"metadata":15981,"sys":15984,"fields":15989},{"tags":15982,"concepts":15983},[],[],{"space":15985,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":15987,"publishedVersion":62,"revision":44,"locale":29},{"sys":15986},{"type":12,"linkType":13,"id":14},{"sys":15988},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":15990},{"url":389,"details":15991,"fileName":395,"contentType":396},{"size":391,"image":15992},{"width":393,"height":394},{"sys":15994,"fields":15997},{"id":15995,"createdAt":15996},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":15998,"slug":15999,"articleIntro":-1,"category":16000},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[16001],{"metadata":16002,"sys":16005,"fields":16012},{"tags":16003,"concepts":16004},[],[],{"space":16006,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16008,"publishedVersion":345,"revision":62,"contentType":16010,"locale":29},{"sys":16007},{"type":12,"linkType":13,"id":14},{"sys":16009},{"id":21,"type":12,"linkType":22},{"sys":16011},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16013,"metaTitle":355,"metaDescription":356,"mainTitle":16014,"subtitle":374,"heroImage":16029,"ctaButton":397,"ctaLink":398},[354],{"data":16015,"content":16016,"nodeType":74},{},[16017,16023],{"data":16018,"content":16019,"nodeType":78},{},[16020],{"data":16021,"marks":16022,"value":366,"nodeType":82},{},[],{"data":16024,"content":16025,"nodeType":87},{},[16026],{"data":16027,"marks":16028,"value":373,"nodeType":82},{},[],{"metadata":16030,"sys":16033,"fields":16038},{"tags":16031,"concepts":16032},[],[],{"space":16034,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16036,"publishedVersion":62,"revision":44,"locale":29},{"sys":16035},{"type":12,"linkType":13,"id":14},{"sys":16037},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16039},{"url":389,"details":16040,"fileName":395,"contentType":396},{"size":391,"image":16041},{"width":393,"height":394},{"sys":16043,"fields":16046},{"id":16044,"createdAt":16045},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":16047,"slug":16048,"articleIntro":16047,"category":16049},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[16050],{"metadata":16051,"sys":16054,"fields":16061},{"tags":16052,"concepts":16053},[],[],{"space":16055,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16057,"publishedVersion":345,"revision":62,"contentType":16059,"locale":29},{"sys":16056},{"type":12,"linkType":13,"id":14},{"sys":16058},{"id":21,"type":12,"linkType":22},{"sys":16060},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16062,"metaTitle":355,"metaDescription":356,"mainTitle":16063,"subtitle":374,"heroImage":16078,"ctaButton":397,"ctaLink":398},[354],{"data":16064,"content":16065,"nodeType":74},{},[16066,16072],{"data":16067,"content":16068,"nodeType":78},{},[16069],{"data":16070,"marks":16071,"value":366,"nodeType":82},{},[],{"data":16073,"content":16074,"nodeType":87},{},[16075],{"data":16076,"marks":16077,"value":373,"nodeType":82},{},[],{"metadata":16079,"sys":16082,"fields":16087},{"tags":16080,"concepts":16081},[],[],{"space":16083,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16085,"publishedVersion":62,"revision":44,"locale":29},{"sys":16084},{"type":12,"linkType":13,"id":14},{"sys":16086},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16088},{"url":389,"details":16089,"fileName":395,"contentType":396},{"size":391,"image":16090},{"width":393,"height":394},{"sys":16092,"fields":16095},{"id":16093,"createdAt":16094},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":16096,"slug":16097,"articleIntro":16096,"category":16098},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[16099],{"metadata":16100,"sys":16103,"fields":16110},{"tags":16101,"concepts":16102},[],[],{"space":16104,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16106,"publishedVersion":345,"revision":62,"contentType":16108,"locale":29},{"sys":16105},{"type":12,"linkType":13,"id":14},{"sys":16107},{"id":21,"type":12,"linkType":22},{"sys":16109},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16111,"metaTitle":355,"metaDescription":356,"mainTitle":16112,"subtitle":374,"heroImage":16127,"ctaButton":397,"ctaLink":398},[354],{"data":16113,"content":16114,"nodeType":74},{},[16115,16121],{"data":16116,"content":16117,"nodeType":78},{},[16118],{"data":16119,"marks":16120,"value":366,"nodeType":82},{},[],{"data":16122,"content":16123,"nodeType":87},{},[16124],{"data":16125,"marks":16126,"value":373,"nodeType":82},{},[],{"metadata":16128,"sys":16131,"fields":16136},{"tags":16129,"concepts":16130},[],[],{"space":16132,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16134,"publishedVersion":62,"revision":44,"locale":29},{"sys":16133},{"type":12,"linkType":13,"id":14},{"sys":16135},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16137},{"url":389,"details":16138,"fileName":395,"contentType":396},{"size":391,"image":16139},{"width":393,"height":394},{"sys":16141,"fields":16144},{"id":16142,"createdAt":16143},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":16145,"slug":16146,"articleIntro":16145,"category":16147},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[16148],{"metadata":16149,"sys":16152,"fields":16159},{"tags":16150,"concepts":16151},[],[],{"space":16153,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16155,"publishedVersion":345,"revision":62,"contentType":16157,"locale":29},{"sys":16154},{"type":12,"linkType":13,"id":14},{"sys":16156},{"id":21,"type":12,"linkType":22},{"sys":16158},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16160,"metaTitle":355,"metaDescription":356,"mainTitle":16161,"subtitle":374,"heroImage":16176,"ctaButton":397,"ctaLink":398},[354],{"data":16162,"content":16163,"nodeType":74},{},[16164,16170],{"data":16165,"content":16166,"nodeType":78},{},[16167],{"data":16168,"marks":16169,"value":366,"nodeType":82},{},[],{"data":16171,"content":16172,"nodeType":87},{},[16173],{"data":16174,"marks":16175,"value":373,"nodeType":82},{},[],{"metadata":16177,"sys":16180,"fields":16185},{"tags":16178,"concepts":16179},[],[],{"space":16181,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16183,"publishedVersion":62,"revision":44,"locale":29},{"sys":16182},{"type":12,"linkType":13,"id":14},{"sys":16184},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16186},{"url":389,"details":16187,"fileName":395,"contentType":396},{"size":391,"image":16188},{"width":393,"height":394},{"sys":16190,"fields":16193},{"id":16191,"createdAt":16192},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":16194,"slug":16195,"articleIntro":16194,"category":16196},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[16197],{"metadata":16198,"sys":16201,"fields":16208},{"tags":16199,"concepts":16200},[],[],{"space":16202,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16204,"publishedVersion":345,"revision":62,"contentType":16206,"locale":29},{"sys":16203},{"type":12,"linkType":13,"id":14},{"sys":16205},{"id":21,"type":12,"linkType":22},{"sys":16207},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16209,"metaTitle":355,"metaDescription":356,"mainTitle":16210,"subtitle":374,"heroImage":16225,"ctaButton":397,"ctaLink":398},[354],{"data":16211,"content":16212,"nodeType":74},{},[16213,16219],{"data":16214,"content":16215,"nodeType":78},{},[16216],{"data":16217,"marks":16218,"value":366,"nodeType":82},{},[],{"data":16220,"content":16221,"nodeType":87},{},[16222],{"data":16223,"marks":16224,"value":373,"nodeType":82},{},[],{"metadata":16226,"sys":16229,"fields":16234},{"tags":16227,"concepts":16228},[],[],{"space":16230,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16232,"publishedVersion":62,"revision":44,"locale":29},{"sys":16231},{"type":12,"linkType":13,"id":14},{"sys":16233},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16235},{"url":389,"details":16236,"fileName":395,"contentType":396},{"size":391,"image":16237},{"width":393,"height":394},{"sys":16239,"fields":16242},{"id":16240,"createdAt":16241},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":16243,"slug":16244,"articleIntro":16243,"category":16245},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[16246],{"metadata":16247,"sys":16250,"fields":16257},{"tags":16248,"concepts":16249},[],[],{"space":16251,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16253,"publishedVersion":345,"revision":62,"contentType":16255,"locale":29},{"sys":16252},{"type":12,"linkType":13,"id":14},{"sys":16254},{"id":21,"type":12,"linkType":22},{"sys":16256},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16258,"metaTitle":355,"metaDescription":356,"mainTitle":16259,"subtitle":374,"heroImage":16274,"ctaButton":397,"ctaLink":398},[354],{"data":16260,"content":16261,"nodeType":74},{},[16262,16268],{"data":16263,"content":16264,"nodeType":78},{},[16265],{"data":16266,"marks":16267,"value":366,"nodeType":82},{},[],{"data":16269,"content":16270,"nodeType":87},{},[16271],{"data":16272,"marks":16273,"value":373,"nodeType":82},{},[],{"metadata":16275,"sys":16278,"fields":16283},{"tags":16276,"concepts":16277},[],[],{"space":16279,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16281,"publishedVersion":62,"revision":44,"locale":29},{"sys":16280},{"type":12,"linkType":13,"id":14},{"sys":16282},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16284},{"url":389,"details":16285,"fileName":395,"contentType":396},{"size":391,"image":16286},{"width":393,"height":394},{"sys":16288,"fields":16291},{"id":16289,"createdAt":16290},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":16292,"slug":16293,"articleIntro":16292,"category":16294},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[16295],{"metadata":16296,"sys":16299,"fields":16306},{"tags":16297,"concepts":16298},[],[],{"space":16300,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16302,"publishedVersion":345,"revision":62,"contentType":16304,"locale":29},{"sys":16301},{"type":12,"linkType":13,"id":14},{"sys":16303},{"id":21,"type":12,"linkType":22},{"sys":16305},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16307,"metaTitle":355,"metaDescription":356,"mainTitle":16308,"subtitle":374,"heroImage":16323,"ctaButton":397,"ctaLink":398},[354],{"data":16309,"content":16310,"nodeType":74},{},[16311,16317],{"data":16312,"content":16313,"nodeType":78},{},[16314],{"data":16315,"marks":16316,"value":366,"nodeType":82},{},[],{"data":16318,"content":16319,"nodeType":87},{},[16320],{"data":16321,"marks":16322,"value":373,"nodeType":82},{},[],{"metadata":16324,"sys":16327,"fields":16332},{"tags":16325,"concepts":16326},[],[],{"space":16328,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16330,"publishedVersion":62,"revision":44,"locale":29},{"sys":16329},{"type":12,"linkType":13,"id":14},{"sys":16331},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16333},{"url":389,"details":16334,"fileName":395,"contentType":396},{"size":391,"image":16335},{"width":393,"height":394},{"sys":16337,"fields":16340},{"id":16338,"createdAt":16339},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":16341,"slug":16342,"articleIntro":16341,"category":16343},"6097 - de marchandises","compte-6097-de-marchandises",[16344],{"metadata":16345,"sys":16348,"fields":16355},{"tags":16346,"concepts":16347},[],[],{"space":16349,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16351,"publishedVersion":345,"revision":62,"contentType":16353,"locale":29},{"sys":16350},{"type":12,"linkType":13,"id":14},{"sys":16352},{"id":21,"type":12,"linkType":22},{"sys":16354},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16356,"metaTitle":355,"metaDescription":356,"mainTitle":16357,"subtitle":374,"heroImage":16372,"ctaButton":397,"ctaLink":398},[354],{"data":16358,"content":16359,"nodeType":74},{},[16360,16366],{"data":16361,"content":16362,"nodeType":78},{},[16363],{"data":16364,"marks":16365,"value":366,"nodeType":82},{},[],{"data":16367,"content":16368,"nodeType":87},{},[16369],{"data":16370,"marks":16371,"value":373,"nodeType":82},{},[],{"metadata":16373,"sys":16376,"fields":16381},{"tags":16374,"concepts":16375},[],[],{"space":16377,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16379,"publishedVersion":62,"revision":44,"locale":29},{"sys":16378},{"type":12,"linkType":13,"id":14},{"sys":16380},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16382},{"url":389,"details":16383,"fileName":395,"contentType":396},{"size":391,"image":16384},{"width":393,"height":394},{"sys":16386,"fields":16389},{"id":16387,"createdAt":16388},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":16390,"slug":16391,"articleIntro":-1,"category":16392},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[16393],{"metadata":16394,"sys":16397,"fields":16404},{"tags":16395,"concepts":16396},[],[],{"space":16398,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16400,"publishedVersion":345,"revision":62,"contentType":16402,"locale":29},{"sys":16399},{"type":12,"linkType":13,"id":14},{"sys":16401},{"id":21,"type":12,"linkType":22},{"sys":16403},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16405,"metaTitle":355,"metaDescription":356,"mainTitle":16406,"subtitle":374,"heroImage":16421,"ctaButton":397,"ctaLink":398},[354],{"data":16407,"content":16408,"nodeType":74},{},[16409,16415],{"data":16410,"content":16411,"nodeType":78},{},[16412],{"data":16413,"marks":16414,"value":366,"nodeType":82},{},[],{"data":16416,"content":16417,"nodeType":87},{},[16418],{"data":16419,"marks":16420,"value":373,"nodeType":82},{},[],{"metadata":16422,"sys":16425,"fields":16430},{"tags":16423,"concepts":16424},[],[],{"space":16426,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16428,"publishedVersion":62,"revision":44,"locale":29},{"sys":16427},{"type":12,"linkType":13,"id":14},{"sys":16429},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16431},{"url":389,"details":16432,"fileName":395,"contentType":396},{"size":391,"image":16433},{"width":393,"height":394},{"sys":16435,"fields":16438},{"id":16436,"createdAt":16437},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":16439,"slug":16440,"articleIntro":16439,"category":16441},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[16442],{"metadata":16443,"sys":16446,"fields":16453},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16449,"publishedVersion":345,"revision":62,"contentType":16451,"locale":29},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":21,"type":12,"linkType":22},{"sys":16452},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16454,"metaTitle":355,"metaDescription":356,"mainTitle":16455,"subtitle":374,"heroImage":16470,"ctaButton":397,"ctaLink":398},[354],{"data":16456,"content":16457,"nodeType":74},{},[16458,16464],{"data":16459,"content":16460,"nodeType":78},{},[16461],{"data":16462,"marks":16463,"value":366,"nodeType":82},{},[],{"data":16465,"content":16466,"nodeType":87},{},[16467],{"data":16468,"marks":16469,"value":373,"nodeType":82},{},[],{"metadata":16471,"sys":16474,"fields":16479},{"tags":16472,"concepts":16473},[],[],{"space":16475,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16477,"publishedVersion":62,"revision":44,"locale":29},{"sys":16476},{"type":12,"linkType":13,"id":14},{"sys":16478},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16480},{"url":389,"details":16481,"fileName":395,"contentType":396},{"size":391,"image":16482},{"width":393,"height":394},{"sys":16484,"fields":16487},{"id":16485,"createdAt":16486},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":16488,"slug":16489,"articleIntro":16488,"category":16490},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[16491],{"metadata":16492,"sys":16495,"fields":16502},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16498,"publishedVersion":345,"revision":62,"contentType":16500,"locale":29},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":21,"type":12,"linkType":22},{"sys":16501},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16503,"metaTitle":355,"metaDescription":356,"mainTitle":16504,"subtitle":374,"heroImage":16519,"ctaButton":397,"ctaLink":398},[354],{"data":16505,"content":16506,"nodeType":74},{},[16507,16513],{"data":16508,"content":16509,"nodeType":78},{},[16510],{"data":16511,"marks":16512,"value":366,"nodeType":82},{},[],{"data":16514,"content":16515,"nodeType":87},{},[16516],{"data":16517,"marks":16518,"value":373,"nodeType":82},{},[],{"metadata":16520,"sys":16523,"fields":16528},{"tags":16521,"concepts":16522},[],[],{"space":16524,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16526,"publishedVersion":62,"revision":44,"locale":29},{"sys":16525},{"type":12,"linkType":13,"id":14},{"sys":16527},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16529},{"url":389,"details":16530,"fileName":395,"contentType":396},{"size":391,"image":16531},{"width":393,"height":394},{"sys":16533,"fields":16536},{"id":16534,"createdAt":16535},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":16537,"slug":16538,"articleIntro":16537,"category":16539},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[16540],{"metadata":16541,"sys":16544,"fields":16551},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16547,"publishedVersion":345,"revision":62,"contentType":16549,"locale":29},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":21,"type":12,"linkType":22},{"sys":16550},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16552,"metaTitle":355,"metaDescription":356,"mainTitle":16553,"subtitle":374,"heroImage":16568,"ctaButton":397,"ctaLink":398},[354],{"data":16554,"content":16555,"nodeType":74},{},[16556,16562],{"data":16557,"content":16558,"nodeType":78},{},[16559],{"data":16560,"marks":16561,"value":366,"nodeType":82},{},[],{"data":16563,"content":16564,"nodeType":87},{},[16565],{"data":16566,"marks":16567,"value":373,"nodeType":82},{},[],{"metadata":16569,"sys":16572,"fields":16577},{"tags":16570,"concepts":16571},[],[],{"space":16573,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16575,"publishedVersion":62,"revision":44,"locale":29},{"sys":16574},{"type":12,"linkType":13,"id":14},{"sys":16576},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16578},{"url":389,"details":16579,"fileName":395,"contentType":396},{"size":391,"image":16580},{"width":393,"height":394},{"sys":16582,"fields":16585},{"id":16583,"createdAt":16584},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":16586,"slug":16587,"articleIntro":16586,"category":16588},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[16589],{"metadata":16590,"sys":16593,"fields":16600},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16596,"publishedVersion":345,"revision":62,"contentType":16598,"locale":29},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":21,"type":12,"linkType":22},{"sys":16599},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16601,"metaTitle":355,"metaDescription":356,"mainTitle":16602,"subtitle":374,"heroImage":16617,"ctaButton":397,"ctaLink":398},[354],{"data":16603,"content":16604,"nodeType":74},{},[16605,16611],{"data":16606,"content":16607,"nodeType":78},{},[16608],{"data":16609,"marks":16610,"value":366,"nodeType":82},{},[],{"data":16612,"content":16613,"nodeType":87},{},[16614],{"data":16615,"marks":16616,"value":373,"nodeType":82},{},[],{"metadata":16618,"sys":16621,"fields":16626},{"tags":16619,"concepts":16620},[],[],{"space":16622,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16624,"publishedVersion":62,"revision":44,"locale":29},{"sys":16623},{"type":12,"linkType":13,"id":14},{"sys":16625},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16627},{"url":389,"details":16628,"fileName":395,"contentType":396},{"size":391,"image":16629},{"width":393,"height":394},{"sys":16631,"fields":16634},{"id":16632,"createdAt":16633},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":16635,"slug":16636,"articleIntro":16635,"category":16637},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[16638],{"metadata":16639,"sys":16642,"fields":16649},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16645,"publishedVersion":345,"revision":62,"contentType":16647,"locale":29},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":21,"type":12,"linkType":22},{"sys":16648},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16650,"metaTitle":355,"metaDescription":356,"mainTitle":16651,"subtitle":374,"heroImage":16666,"ctaButton":397,"ctaLink":398},[354],{"data":16652,"content":16653,"nodeType":74},{},[16654,16660],{"data":16655,"content":16656,"nodeType":78},{},[16657],{"data":16658,"marks":16659,"value":366,"nodeType":82},{},[],{"data":16661,"content":16662,"nodeType":87},{},[16663],{"data":16664,"marks":16665,"value":373,"nodeType":82},{},[],{"metadata":16667,"sys":16670,"fields":16675},{"tags":16668,"concepts":16669},[],[],{"space":16671,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16673,"publishedVersion":62,"revision":44,"locale":29},{"sys":16672},{"type":12,"linkType":13,"id":14},{"sys":16674},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16676},{"url":389,"details":16677,"fileName":395,"contentType":396},{"size":391,"image":16678},{"width":393,"height":394},{"sys":16680,"fields":16683},{"id":16681,"createdAt":16682},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":16684,"slug":16685,"articleIntro":16684,"category":16686},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[16687],{"metadata":16688,"sys":16691,"fields":16698},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16694,"publishedVersion":345,"revision":62,"contentType":16696,"locale":29},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":21,"type":12,"linkType":22},{"sys":16697},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16699,"metaTitle":355,"metaDescription":356,"mainTitle":16700,"subtitle":374,"heroImage":16715,"ctaButton":397,"ctaLink":398},[354],{"data":16701,"content":16702,"nodeType":74},{},[16703,16709],{"data":16704,"content":16705,"nodeType":78},{},[16706],{"data":16707,"marks":16708,"value":366,"nodeType":82},{},[],{"data":16710,"content":16711,"nodeType":87},{},[16712],{"data":16713,"marks":16714,"value":373,"nodeType":82},{},[],{"metadata":16716,"sys":16719,"fields":16724},{"tags":16717,"concepts":16718},[],[],{"space":16720,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16722,"publishedVersion":62,"revision":44,"locale":29},{"sys":16721},{"type":12,"linkType":13,"id":14},{"sys":16723},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16725},{"url":389,"details":16726,"fileName":395,"contentType":396},{"size":391,"image":16727},{"width":393,"height":394},{"sys":16729,"fields":16732},{"id":16730,"createdAt":16731},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":16733,"slug":16734,"articleIntro":16733,"category":16735},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[16736],{"metadata":16737,"sys":16740,"fields":16747},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16743,"publishedVersion":345,"revision":62,"contentType":16745,"locale":29},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":21,"type":12,"linkType":22},{"sys":16746},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16748,"metaTitle":355,"metaDescription":356,"mainTitle":16749,"subtitle":374,"heroImage":16764,"ctaButton":397,"ctaLink":398},[354],{"data":16750,"content":16751,"nodeType":74},{},[16752,16758],{"data":16753,"content":16754,"nodeType":78},{},[16755],{"data":16756,"marks":16757,"value":366,"nodeType":82},{},[],{"data":16759,"content":16760,"nodeType":87},{},[16761],{"data":16762,"marks":16763,"value":373,"nodeType":82},{},[],{"metadata":16765,"sys":16768,"fields":16773},{"tags":16766,"concepts":16767},[],[],{"space":16769,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16771,"publishedVersion":62,"revision":44,"locale":29},{"sys":16770},{"type":12,"linkType":13,"id":14},{"sys":16772},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16774},{"url":389,"details":16775,"fileName":395,"contentType":396},{"size":391,"image":16776},{"width":393,"height":394},{"sys":16778,"fields":16781},{"id":16779,"createdAt":16780},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":16782,"slug":16783,"articleIntro":16782,"category":16784},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[16785],{"metadata":16786,"sys":16789,"fields":16796},{"tags":16787,"concepts":16788},[],[],{"space":16790,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16792,"publishedVersion":345,"revision":62,"contentType":16794,"locale":29},{"sys":16791},{"type":12,"linkType":13,"id":14},{"sys":16793},{"id":21,"type":12,"linkType":22},{"sys":16795},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16797,"metaTitle":355,"metaDescription":356,"mainTitle":16798,"subtitle":374,"heroImage":16813,"ctaButton":397,"ctaLink":398},[354],{"data":16799,"content":16800,"nodeType":74},{},[16801,16807],{"data":16802,"content":16803,"nodeType":78},{},[16804],{"data":16805,"marks":16806,"value":366,"nodeType":82},{},[],{"data":16808,"content":16809,"nodeType":87},{},[16810],{"data":16811,"marks":16812,"value":373,"nodeType":82},{},[],{"metadata":16814,"sys":16817,"fields":16822},{"tags":16815,"concepts":16816},[],[],{"space":16818,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16820,"publishedVersion":62,"revision":44,"locale":29},{"sys":16819},{"type":12,"linkType":13,"id":14},{"sys":16821},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16823},{"url":389,"details":16824,"fileName":395,"contentType":396},{"size":391,"image":16825},{"width":393,"height":394},{"sys":16827,"fields":16830},{"id":16828,"createdAt":16829},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":16831,"slug":16832,"articleIntro":16831,"category":16833},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[16834],{"metadata":16835,"sys":16838,"fields":16845},{"tags":16836,"concepts":16837},[],[],{"space":16839,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16841,"publishedVersion":345,"revision":62,"contentType":16843,"locale":29},{"sys":16840},{"type":12,"linkType":13,"id":14},{"sys":16842},{"id":21,"type":12,"linkType":22},{"sys":16844},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16846,"metaTitle":355,"metaDescription":356,"mainTitle":16847,"subtitle":374,"heroImage":16862,"ctaButton":397,"ctaLink":398},[354],{"data":16848,"content":16849,"nodeType":74},{},[16850,16856],{"data":16851,"content":16852,"nodeType":78},{},[16853],{"data":16854,"marks":16855,"value":366,"nodeType":82},{},[],{"data":16857,"content":16858,"nodeType":87},{},[16859],{"data":16860,"marks":16861,"value":373,"nodeType":82},{},[],{"metadata":16863,"sys":16866,"fields":16871},{"tags":16864,"concepts":16865},[],[],{"space":16867,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16869,"publishedVersion":62,"revision":44,"locale":29},{"sys":16868},{"type":12,"linkType":13,"id":14},{"sys":16870},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16872},{"url":389,"details":16873,"fileName":395,"contentType":396},{"size":391,"image":16874},{"width":393,"height":394},{"sys":16876,"fields":16879},{"id":16877,"createdAt":16878},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":16880,"slug":16881,"articleIntro":16880,"category":16882},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[16883],{"metadata":16884,"sys":16887,"fields":16894},{"tags":16885,"concepts":16886},[],[],{"space":16888,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16890,"publishedVersion":345,"revision":62,"contentType":16892,"locale":29},{"sys":16889},{"type":12,"linkType":13,"id":14},{"sys":16891},{"id":21,"type":12,"linkType":22},{"sys":16893},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16895,"metaTitle":355,"metaDescription":356,"mainTitle":16896,"subtitle":374,"heroImage":16911,"ctaButton":397,"ctaLink":398},[354],{"data":16897,"content":16898,"nodeType":74},{},[16899,16905],{"data":16900,"content":16901,"nodeType":78},{},[16902],{"data":16903,"marks":16904,"value":366,"nodeType":82},{},[],{"data":16906,"content":16907,"nodeType":87},{},[16908],{"data":16909,"marks":16910,"value":373,"nodeType":82},{},[],{"metadata":16912,"sys":16915,"fields":16920},{"tags":16913,"concepts":16914},[],[],{"space":16916,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16918,"publishedVersion":62,"revision":44,"locale":29},{"sys":16917},{"type":12,"linkType":13,"id":14},{"sys":16919},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16921},{"url":389,"details":16922,"fileName":395,"contentType":396},{"size":391,"image":16923},{"width":393,"height":394},{"sys":16925,"fields":16928},{"id":16926,"createdAt":16927},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":16929,"slug":16930,"articleIntro":16929,"category":16931},"1688 - Intérêts courus","compte-1688-interets-courus",[16932],{"metadata":16933,"sys":16936,"fields":16943},{"tags":16934,"concepts":16935},[],[],{"space":16937,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16939,"publishedVersion":345,"revision":62,"contentType":16941,"locale":29},{"sys":16938},{"type":12,"linkType":13,"id":14},{"sys":16940},{"id":21,"type":12,"linkType":22},{"sys":16942},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16944,"metaTitle":355,"metaDescription":356,"mainTitle":16945,"subtitle":374,"heroImage":16960,"ctaButton":397,"ctaLink":398},[354],{"data":16946,"content":16947,"nodeType":74},{},[16948,16954],{"data":16949,"content":16950,"nodeType":78},{},[16951],{"data":16952,"marks":16953,"value":366,"nodeType":82},{},[],{"data":16955,"content":16956,"nodeType":87},{},[16957],{"data":16958,"marks":16959,"value":373,"nodeType":82},{},[],{"metadata":16961,"sys":16964,"fields":16969},{"tags":16962,"concepts":16963},[],[],{"space":16965,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":16967,"publishedVersion":62,"revision":44,"locale":29},{"sys":16966},{"type":12,"linkType":13,"id":14},{"sys":16968},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":16970},{"url":389,"details":16971,"fileName":395,"contentType":396},{"size":391,"image":16972},{"width":393,"height":394},{"sys":16974,"fields":16977},{"id":16975,"createdAt":16976},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":16978,"slug":16979,"articleIntro":16978,"category":16980},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[16981],{"metadata":16982,"sys":16985,"fields":16992},{"tags":16983,"concepts":16984},[],[],{"space":16986,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":16988,"publishedVersion":345,"revision":62,"contentType":16990,"locale":29},{"sys":16987},{"type":12,"linkType":13,"id":14},{"sys":16989},{"id":21,"type":12,"linkType":22},{"sys":16991},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":16993,"metaTitle":355,"metaDescription":356,"mainTitle":16994,"subtitle":374,"heroImage":17009,"ctaButton":397,"ctaLink":398},[354],{"data":16995,"content":16996,"nodeType":74},{},[16997,17003],{"data":16998,"content":16999,"nodeType":78},{},[17000],{"data":17001,"marks":17002,"value":366,"nodeType":82},{},[],{"data":17004,"content":17005,"nodeType":87},{},[17006],{"data":17007,"marks":17008,"value":373,"nodeType":82},{},[],{"metadata":17010,"sys":17013,"fields":17018},{"tags":17011,"concepts":17012},[],[],{"space":17014,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17016,"publishedVersion":62,"revision":44,"locale":29},{"sys":17015},{"type":12,"linkType":13,"id":14},{"sys":17017},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17019},{"url":389,"details":17020,"fileName":395,"contentType":396},{"size":391,"image":17021},{"width":393,"height":394},{"sys":17023,"fields":17026},{"id":17024,"createdAt":17025},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":17027,"slug":17028,"articleIntro":17027,"category":17029},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[17030],{"metadata":17031,"sys":17034,"fields":17041},{"tags":17032,"concepts":17033},[],[],{"space":17035,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17037,"publishedVersion":345,"revision":62,"contentType":17039,"locale":29},{"sys":17036},{"type":12,"linkType":13,"id":14},{"sys":17038},{"id":21,"type":12,"linkType":22},{"sys":17040},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17042,"metaTitle":355,"metaDescription":356,"mainTitle":17043,"subtitle":374,"heroImage":17058,"ctaButton":397,"ctaLink":398},[354],{"data":17044,"content":17045,"nodeType":74},{},[17046,17052],{"data":17047,"content":17048,"nodeType":78},{},[17049],{"data":17050,"marks":17051,"value":366,"nodeType":82},{},[],{"data":17053,"content":17054,"nodeType":87},{},[17055],{"data":17056,"marks":17057,"value":373,"nodeType":82},{},[],{"metadata":17059,"sys":17062,"fields":17067},{"tags":17060,"concepts":17061},[],[],{"space":17063,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17065,"publishedVersion":62,"revision":44,"locale":29},{"sys":17064},{"type":12,"linkType":13,"id":14},{"sys":17066},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17068},{"url":389,"details":17069,"fileName":395,"contentType":396},{"size":391,"image":17070},{"width":393,"height":394},{"sys":17072,"fields":17075},{"id":17073,"createdAt":17074},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":17076,"slug":17077,"articleIntro":17076,"category":17078},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[17079],{"metadata":17080,"sys":17083,"fields":17090},{"tags":17081,"concepts":17082},[],[],{"space":17084,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17086,"publishedVersion":345,"revision":62,"contentType":17088,"locale":29},{"sys":17085},{"type":12,"linkType":13,"id":14},{"sys":17087},{"id":21,"type":12,"linkType":22},{"sys":17089},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17091,"metaTitle":355,"metaDescription":356,"mainTitle":17092,"subtitle":374,"heroImage":17107,"ctaButton":397,"ctaLink":398},[354],{"data":17093,"content":17094,"nodeType":74},{},[17095,17101],{"data":17096,"content":17097,"nodeType":78},{},[17098],{"data":17099,"marks":17100,"value":366,"nodeType":82},{},[],{"data":17102,"content":17103,"nodeType":87},{},[17104],{"data":17105,"marks":17106,"value":373,"nodeType":82},{},[],{"metadata":17108,"sys":17111,"fields":17116},{"tags":17109,"concepts":17110},[],[],{"space":17112,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17114,"publishedVersion":62,"revision":44,"locale":29},{"sys":17113},{"type":12,"linkType":13,"id":14},{"sys":17115},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17117},{"url":389,"details":17118,"fileName":395,"contentType":396},{"size":391,"image":17119},{"width":393,"height":394},{"sys":17121,"fields":17123},{"id":17122,"createdAt":2266},"3I5KJd4shZBebKbC7AQxh7",{"title":17124,"slug":17125,"articleIntro":17124,"category":17126},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[17127],{"metadata":17128,"sys":17131,"fields":17138},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17134,"publishedVersion":345,"revision":62,"contentType":17136,"locale":29},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":21,"type":12,"linkType":22},{"sys":17137},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17139,"metaTitle":355,"metaDescription":356,"mainTitle":17140,"subtitle":374,"heroImage":17155,"ctaButton":397,"ctaLink":398},[354],{"data":17141,"content":17142,"nodeType":74},{},[17143,17149],{"data":17144,"content":17145,"nodeType":78},{},[17146],{"data":17147,"marks":17148,"value":366,"nodeType":82},{},[],{"data":17150,"content":17151,"nodeType":87},{},[17152],{"data":17153,"marks":17154,"value":373,"nodeType":82},{},[],{"metadata":17156,"sys":17159,"fields":17164},{"tags":17157,"concepts":17158},[],[],{"space":17160,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17162,"publishedVersion":62,"revision":44,"locale":29},{"sys":17161},{"type":12,"linkType":13,"id":14},{"sys":17163},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17165},{"url":389,"details":17166,"fileName":395,"contentType":396},{"size":391,"image":17167},{"width":393,"height":394},{"sys":17169,"fields":17172},{"id":17170,"createdAt":17171},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":17173,"slug":17174,"articleIntro":17173,"category":17175},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[17176],{"metadata":17177,"sys":17180,"fields":17187},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17183,"publishedVersion":345,"revision":62,"contentType":17185,"locale":29},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":21,"type":12,"linkType":22},{"sys":17186},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17188,"metaTitle":355,"metaDescription":356,"mainTitle":17189,"subtitle":374,"heroImage":17204,"ctaButton":397,"ctaLink":398},[354],{"data":17190,"content":17191,"nodeType":74},{},[17192,17198],{"data":17193,"content":17194,"nodeType":78},{},[17195],{"data":17196,"marks":17197,"value":366,"nodeType":82},{},[],{"data":17199,"content":17200,"nodeType":87},{},[17201],{"data":17202,"marks":17203,"value":373,"nodeType":82},{},[],{"metadata":17205,"sys":17208,"fields":17213},{"tags":17206,"concepts":17207},[],[],{"space":17209,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17211,"publishedVersion":62,"revision":44,"locale":29},{"sys":17210},{"type":12,"linkType":13,"id":14},{"sys":17212},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17214},{"url":389,"details":17215,"fileName":395,"contentType":396},{"size":391,"image":17216},{"width":393,"height":394},{"sys":17218,"fields":17221},{"id":17219,"createdAt":17220},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":17222,"slug":17223,"articleIntro":17222,"category":17224},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[17225],{"metadata":17226,"sys":17229,"fields":17236},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17232,"publishedVersion":345,"revision":62,"contentType":17234,"locale":29},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":21,"type":12,"linkType":22},{"sys":17235},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17237,"metaTitle":355,"metaDescription":356,"mainTitle":17238,"subtitle":374,"heroImage":17253,"ctaButton":397,"ctaLink":398},[354],{"data":17239,"content":17240,"nodeType":74},{},[17241,17247],{"data":17242,"content":17243,"nodeType":78},{},[17244],{"data":17245,"marks":17246,"value":366,"nodeType":82},{},[],{"data":17248,"content":17249,"nodeType":87},{},[17250],{"data":17251,"marks":17252,"value":373,"nodeType":82},{},[],{"metadata":17254,"sys":17257,"fields":17262},{"tags":17255,"concepts":17256},[],[],{"space":17258,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17260,"publishedVersion":62,"revision":44,"locale":29},{"sys":17259},{"type":12,"linkType":13,"id":14},{"sys":17261},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17263},{"url":389,"details":17264,"fileName":395,"contentType":396},{"size":391,"image":17265},{"width":393,"height":394},{"sys":17267,"fields":17270},{"id":17268,"createdAt":17269},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":17271,"slug":17272,"articleIntro":17271,"category":17273},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[17274],{"metadata":17275,"sys":17278,"fields":17285},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17281,"publishedVersion":345,"revision":62,"contentType":17283,"locale":29},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":21,"type":12,"linkType":22},{"sys":17284},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17286,"metaTitle":355,"metaDescription":356,"mainTitle":17287,"subtitle":374,"heroImage":17302,"ctaButton":397,"ctaLink":398},[354],{"data":17288,"content":17289,"nodeType":74},{},[17290,17296],{"data":17291,"content":17292,"nodeType":78},{},[17293],{"data":17294,"marks":17295,"value":366,"nodeType":82},{},[],{"data":17297,"content":17298,"nodeType":87},{},[17299],{"data":17300,"marks":17301,"value":373,"nodeType":82},{},[],{"metadata":17303,"sys":17306,"fields":17311},{"tags":17304,"concepts":17305},[],[],{"space":17307,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17309,"publishedVersion":62,"revision":44,"locale":29},{"sys":17308},{"type":12,"linkType":13,"id":14},{"sys":17310},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17312},{"url":389,"details":17313,"fileName":395,"contentType":396},{"size":391,"image":17314},{"width":393,"height":394},{"sys":17316,"fields":17319},{"id":17317,"createdAt":17318},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":17320,"slug":17321,"articleIntro":-1,"category":17322},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[17323],{"metadata":17324,"sys":17327,"fields":17334},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17330,"publishedVersion":345,"revision":62,"contentType":17332,"locale":29},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":21,"type":12,"linkType":22},{"sys":17333},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17335,"metaTitle":355,"metaDescription":356,"mainTitle":17336,"subtitle":374,"heroImage":17351,"ctaButton":397,"ctaLink":398},[354],{"data":17337,"content":17338,"nodeType":74},{},[17339,17345],{"data":17340,"content":17341,"nodeType":78},{},[17342],{"data":17343,"marks":17344,"value":366,"nodeType":82},{},[],{"data":17346,"content":17347,"nodeType":87},{},[17348],{"data":17349,"marks":17350,"value":373,"nodeType":82},{},[],{"metadata":17352,"sys":17355,"fields":17360},{"tags":17353,"concepts":17354},[],[],{"space":17356,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17358,"publishedVersion":62,"revision":44,"locale":29},{"sys":17357},{"type":12,"linkType":13,"id":14},{"sys":17359},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17361},{"url":389,"details":17362,"fileName":395,"contentType":396},{"size":391,"image":17363},{"width":393,"height":394},{"sys":17365,"fields":17368},{"id":17366,"createdAt":17367},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":17369,"slug":17370,"articleIntro":17369,"category":17371},"7083 - Locations diverses","compte-7083-locations-diverses",[17372],{"metadata":17373,"sys":17376,"fields":17383},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17379,"publishedVersion":345,"revision":62,"contentType":17381,"locale":29},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":21,"type":12,"linkType":22},{"sys":17382},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17384,"metaTitle":355,"metaDescription":356,"mainTitle":17385,"subtitle":374,"heroImage":17400,"ctaButton":397,"ctaLink":398},[354],{"data":17386,"content":17387,"nodeType":74},{},[17388,17394],{"data":17389,"content":17390,"nodeType":78},{},[17391],{"data":17392,"marks":17393,"value":366,"nodeType":82},{},[],{"data":17395,"content":17396,"nodeType":87},{},[17397],{"data":17398,"marks":17399,"value":373,"nodeType":82},{},[],{"metadata":17401,"sys":17404,"fields":17409},{"tags":17402,"concepts":17403},[],[],{"space":17405,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17407,"publishedVersion":62,"revision":44,"locale":29},{"sys":17406},{"type":12,"linkType":13,"id":14},{"sys":17408},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17410},{"url":389,"details":17411,"fileName":395,"contentType":396},{"size":391,"image":17412},{"width":393,"height":394},{"sys":17414,"fields":17417},{"id":17415,"createdAt":17416},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":17418,"slug":17419,"articleIntro":17418,"category":17420},"78174 - Créances","compte-78174-creances",[17421],{"metadata":17422,"sys":17425,"fields":17432},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17428,"publishedVersion":345,"revision":62,"contentType":17430,"locale":29},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":21,"type":12,"linkType":22},{"sys":17431},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17433,"metaTitle":355,"metaDescription":356,"mainTitle":17434,"subtitle":374,"heroImage":17449,"ctaButton":397,"ctaLink":398},[354],{"data":17435,"content":17436,"nodeType":74},{},[17437,17443],{"data":17438,"content":17439,"nodeType":78},{},[17440],{"data":17441,"marks":17442,"value":366,"nodeType":82},{},[],{"data":17444,"content":17445,"nodeType":87},{},[17446],{"data":17447,"marks":17448,"value":373,"nodeType":82},{},[],{"metadata":17450,"sys":17453,"fields":17458},{"tags":17451,"concepts":17452},[],[],{"space":17454,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17456,"publishedVersion":62,"revision":44,"locale":29},{"sys":17455},{"type":12,"linkType":13,"id":14},{"sys":17457},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17459},{"url":389,"details":17460,"fileName":395,"contentType":396},{"size":391,"image":17461},{"width":393,"height":394},{"sys":17463,"fields":17466},{"id":17464,"createdAt":17465},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":17467,"slug":17468,"articleIntro":17467,"category":17469},"4558 - Intérêts courus","compte-4558-interets-courus",[17470],{"metadata":17471,"sys":17474,"fields":17481},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17477,"publishedVersion":345,"revision":62,"contentType":17479,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"sys":17480},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17482,"metaTitle":355,"metaDescription":356,"mainTitle":17483,"subtitle":374,"heroImage":17498,"ctaButton":397,"ctaLink":398},[354],{"data":17484,"content":17485,"nodeType":74},{},[17486,17492],{"data":17487,"content":17488,"nodeType":78},{},[17489],{"data":17490,"marks":17491,"value":366,"nodeType":82},{},[],{"data":17493,"content":17494,"nodeType":87},{},[17495],{"data":17496,"marks":17497,"value":373,"nodeType":82},{},[],{"metadata":17499,"sys":17502,"fields":17507},{"tags":17500,"concepts":17501},[],[],{"space":17503,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17505,"publishedVersion":62,"revision":44,"locale":29},{"sys":17504},{"type":12,"linkType":13,"id":14},{"sys":17506},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17508},{"url":389,"details":17509,"fileName":395,"contentType":396},{"size":391,"image":17510},{"width":393,"height":394},{"sys":17512,"fields":17515},{"id":17513,"createdAt":17514},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":17516,"slug":17517,"articleIntro":17516,"category":17518},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[17519],{"metadata":17520,"sys":17523,"fields":17530},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17526,"publishedVersion":345,"revision":62,"contentType":17528,"locale":29},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":21,"type":12,"linkType":22},{"sys":17529},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17531,"metaTitle":355,"metaDescription":356,"mainTitle":17532,"subtitle":374,"heroImage":17547,"ctaButton":397,"ctaLink":398},[354],{"data":17533,"content":17534,"nodeType":74},{},[17535,17541],{"data":17536,"content":17537,"nodeType":78},{},[17538],{"data":17539,"marks":17540,"value":366,"nodeType":82},{},[],{"data":17542,"content":17543,"nodeType":87},{},[17544],{"data":17545,"marks":17546,"value":373,"nodeType":82},{},[],{"metadata":17548,"sys":17551,"fields":17556},{"tags":17549,"concepts":17550},[],[],{"space":17552,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17554,"publishedVersion":62,"revision":44,"locale":29},{"sys":17553},{"type":12,"linkType":13,"id":14},{"sys":17555},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17557},{"url":389,"details":17558,"fileName":395,"contentType":396},{"size":391,"image":17559},{"width":393,"height":394},{"sys":17561,"fields":17564},{"id":17562,"createdAt":17563},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":17565,"slug":17566,"articleIntro":-1,"category":17567},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[17568],{"metadata":17569,"sys":17572,"fields":17579},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17575,"publishedVersion":345,"revision":62,"contentType":17577,"locale":29},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":21,"type":12,"linkType":22},{"sys":17578},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17580,"metaTitle":355,"metaDescription":356,"mainTitle":17581,"subtitle":374,"heroImage":17596,"ctaButton":397,"ctaLink":398},[354],{"data":17582,"content":17583,"nodeType":74},{},[17584,17590],{"data":17585,"content":17586,"nodeType":78},{},[17587],{"data":17588,"marks":17589,"value":366,"nodeType":82},{},[],{"data":17591,"content":17592,"nodeType":87},{},[17593],{"data":17594,"marks":17595,"value":373,"nodeType":82},{},[],{"metadata":17597,"sys":17600,"fields":17605},{"tags":17598,"concepts":17599},[],[],{"space":17601,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17603,"publishedVersion":62,"revision":44,"locale":29},{"sys":17602},{"type":12,"linkType":13,"id":14},{"sys":17604},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17606},{"url":389,"details":17607,"fileName":395,"contentType":396},{"size":391,"image":17608},{"width":393,"height":394},{"sys":17610,"fields":17613},{"id":17611,"createdAt":17612},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":17614,"slug":17615,"articleIntro":17614,"category":17616},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[17617],{"metadata":17618,"sys":17621,"fields":17628},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17624,"publishedVersion":345,"revision":62,"contentType":17626,"locale":29},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":21,"type":12,"linkType":22},{"sys":17627},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17629,"metaTitle":355,"metaDescription":356,"mainTitle":17630,"subtitle":374,"heroImage":17645,"ctaButton":397,"ctaLink":398},[354],{"data":17631,"content":17632,"nodeType":74},{},[17633,17639],{"data":17634,"content":17635,"nodeType":78},{},[17636],{"data":17637,"marks":17638,"value":366,"nodeType":82},{},[],{"data":17640,"content":17641,"nodeType":87},{},[17642],{"data":17643,"marks":17644,"value":373,"nodeType":82},{},[],{"metadata":17646,"sys":17649,"fields":17654},{"tags":17647,"concepts":17648},[],[],{"space":17650,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17652,"publishedVersion":62,"revision":44,"locale":29},{"sys":17651},{"type":12,"linkType":13,"id":14},{"sys":17653},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17655},{"url":389,"details":17656,"fileName":395,"contentType":396},{"size":391,"image":17657},{"width":393,"height":394},{"sys":17659,"fields":17662},{"id":17660,"createdAt":17661},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":17663,"slug":17664,"articleIntro":17663,"category":17665},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[17666],{"metadata":17667,"sys":17670,"fields":17677},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17673,"publishedVersion":345,"revision":62,"contentType":17675,"locale":29},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":21,"type":12,"linkType":22},{"sys":17676},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17678,"metaTitle":355,"metaDescription":356,"mainTitle":17679,"subtitle":374,"heroImage":17694,"ctaButton":397,"ctaLink":398},[354],{"data":17680,"content":17681,"nodeType":74},{},[17682,17688],{"data":17683,"content":17684,"nodeType":78},{},[17685],{"data":17686,"marks":17687,"value":366,"nodeType":82},{},[],{"data":17689,"content":17690,"nodeType":87},{},[17691],{"data":17692,"marks":17693,"value":373,"nodeType":82},{},[],{"metadata":17695,"sys":17698,"fields":17703},{"tags":17696,"concepts":17697},[],[],{"space":17699,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17701,"publishedVersion":62,"revision":44,"locale":29},{"sys":17700},{"type":12,"linkType":13,"id":14},{"sys":17702},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17704},{"url":389,"details":17705,"fileName":395,"contentType":396},{"size":391,"image":17706},{"width":393,"height":394},{"sys":17708,"fields":17711},{"id":17709,"createdAt":17710},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":17712,"slug":17713,"articleIntro":-1,"category":17714},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[17715],{"metadata":17716,"sys":17719,"fields":17726},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17722,"publishedVersion":345,"revision":62,"contentType":17724,"locale":29},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":21,"type":12,"linkType":22},{"sys":17725},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17727,"metaTitle":355,"metaDescription":356,"mainTitle":17728,"subtitle":374,"heroImage":17743,"ctaButton":397,"ctaLink":398},[354],{"data":17729,"content":17730,"nodeType":74},{},[17731,17737],{"data":17732,"content":17733,"nodeType":78},{},[17734],{"data":17735,"marks":17736,"value":366,"nodeType":82},{},[],{"data":17738,"content":17739,"nodeType":87},{},[17740],{"data":17741,"marks":17742,"value":373,"nodeType":82},{},[],{"metadata":17744,"sys":17747,"fields":17752},{"tags":17745,"concepts":17746},[],[],{"space":17748,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17750,"publishedVersion":62,"revision":44,"locale":29},{"sys":17749},{"type":12,"linkType":13,"id":14},{"sys":17751},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17753},{"url":389,"details":17754,"fileName":395,"contentType":396},{"size":391,"image":17755},{"width":393,"height":394},{"sys":17757,"fields":17760},{"id":17758,"createdAt":17759},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":17761,"slug":17762,"articleIntro":-1,"category":17763},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[17764],{"metadata":17765,"sys":17768,"fields":17775},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17771,"publishedVersion":345,"revision":62,"contentType":17773,"locale":29},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":21,"type":12,"linkType":22},{"sys":17774},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17776,"metaTitle":355,"metaDescription":356,"mainTitle":17777,"subtitle":374,"heroImage":17792,"ctaButton":397,"ctaLink":398},[354],{"data":17778,"content":17779,"nodeType":74},{},[17780,17786],{"data":17781,"content":17782,"nodeType":78},{},[17783],{"data":17784,"marks":17785,"value":366,"nodeType":82},{},[],{"data":17787,"content":17788,"nodeType":87},{},[17789],{"data":17790,"marks":17791,"value":373,"nodeType":82},{},[],{"metadata":17793,"sys":17796,"fields":17801},{"tags":17794,"concepts":17795},[],[],{"space":17797,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17799,"publishedVersion":62,"revision":44,"locale":29},{"sys":17798},{"type":12,"linkType":13,"id":14},{"sys":17800},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17802},{"url":389,"details":17803,"fileName":395,"contentType":396},{"size":391,"image":17804},{"width":393,"height":394},{"sys":17806,"fields":17809},{"id":17807,"createdAt":17808},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":17810,"slug":17811,"articleIntro":17810,"category":17812},"613 - Locations","compte-613-locations",[17813],{"metadata":17814,"sys":17817,"fields":17824},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17820,"publishedVersion":345,"revision":62,"contentType":17822,"locale":29},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":21,"type":12,"linkType":22},{"sys":17823},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17825,"metaTitle":355,"metaDescription":356,"mainTitle":17826,"subtitle":374,"heroImage":17841,"ctaButton":397,"ctaLink":398},[354],{"data":17827,"content":17828,"nodeType":74},{},[17829,17835],{"data":17830,"content":17831,"nodeType":78},{},[17832],{"data":17833,"marks":17834,"value":366,"nodeType":82},{},[],{"data":17836,"content":17837,"nodeType":87},{},[17838],{"data":17839,"marks":17840,"value":373,"nodeType":82},{},[],{"metadata":17842,"sys":17845,"fields":17850},{"tags":17843,"concepts":17844},[],[],{"space":17846,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17848,"publishedVersion":62,"revision":44,"locale":29},{"sys":17847},{"type":12,"linkType":13,"id":14},{"sys":17849},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17851},{"url":389,"details":17852,"fileName":395,"contentType":396},{"size":391,"image":17853},{"width":393,"height":394},{"sys":17855,"fields":17858},{"id":17856,"createdAt":17857},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":17859,"slug":17860,"articleIntro":-1,"category":17861},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[17862],{"metadata":17863,"sys":17866,"fields":17873},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17869,"publishedVersion":345,"revision":62,"contentType":17871,"locale":29},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":21,"type":12,"linkType":22},{"sys":17872},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17874,"metaTitle":355,"metaDescription":356,"mainTitle":17875,"subtitle":374,"heroImage":17890,"ctaButton":397,"ctaLink":398},[354],{"data":17876,"content":17877,"nodeType":74},{},[17878,17884],{"data":17879,"content":17880,"nodeType":78},{},[17881],{"data":17882,"marks":17883,"value":366,"nodeType":82},{},[],{"data":17885,"content":17886,"nodeType":87},{},[17887],{"data":17888,"marks":17889,"value":373,"nodeType":82},{},[],{"metadata":17891,"sys":17894,"fields":17899},{"tags":17892,"concepts":17893},[],[],{"space":17895,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17897,"publishedVersion":62,"revision":44,"locale":29},{"sys":17896},{"type":12,"linkType":13,"id":14},{"sys":17898},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17900},{"url":389,"details":17901,"fileName":395,"contentType":396},{"size":391,"image":17902},{"width":393,"height":394},{"sys":17904,"fields":17907},{"id":17905,"createdAt":17906},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17908,"slug":17909,"articleIntro":-1,"category":17910},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17911],{"metadata":17912,"sys":17915,"fields":17922},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17918,"publishedVersion":345,"revision":62,"contentType":17920,"locale":29},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":21,"type":12,"linkType":22},{"sys":17921},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17923,"metaTitle":355,"metaDescription":356,"mainTitle":17924,"subtitle":374,"heroImage":17939,"ctaButton":397,"ctaLink":398},[354],{"data":17925,"content":17926,"nodeType":74},{},[17927,17933],{"data":17928,"content":17929,"nodeType":78},{},[17930],{"data":17931,"marks":17932,"value":366,"nodeType":82},{},[],{"data":17934,"content":17935,"nodeType":87},{},[17936],{"data":17937,"marks":17938,"value":373,"nodeType":82},{},[],{"metadata":17940,"sys":17943,"fields":17948},{"tags":17941,"concepts":17942},[],[],{"space":17944,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17946,"publishedVersion":62,"revision":44,"locale":29},{"sys":17945},{"type":12,"linkType":13,"id":14},{"sys":17947},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17949},{"url":389,"details":17950,"fileName":395,"contentType":396},{"size":391,"image":17951},{"width":393,"height":394},{"sys":17953,"fields":17956},{"id":17954,"createdAt":17955},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":17957,"slug":17958,"articleIntro":17957,"category":17959},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[17960],{"metadata":17961,"sys":17964,"fields":17971},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":17967,"publishedVersion":345,"revision":62,"contentType":17969,"locale":29},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":21,"type":12,"linkType":22},{"sys":17970},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":17972,"metaTitle":355,"metaDescription":356,"mainTitle":17973,"subtitle":374,"heroImage":17988,"ctaButton":397,"ctaLink":398},[354],{"data":17974,"content":17975,"nodeType":74},{},[17976,17982],{"data":17977,"content":17978,"nodeType":78},{},[17979],{"data":17980,"marks":17981,"value":366,"nodeType":82},{},[],{"data":17983,"content":17984,"nodeType":87},{},[17985],{"data":17986,"marks":17987,"value":373,"nodeType":82},{},[],{"metadata":17989,"sys":17992,"fields":17997},{"tags":17990,"concepts":17991},[],[],{"space":17993,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":17995,"publishedVersion":62,"revision":44,"locale":29},{"sys":17994},{"type":12,"linkType":13,"id":14},{"sys":17996},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":17998},{"url":389,"details":17999,"fileName":395,"contentType":396},{"size":391,"image":18000},{"width":393,"height":394},{"sys":18002,"fields":18005},{"id":18003,"createdAt":18004},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":18006,"slug":18007,"articleIntro":-1,"category":18008},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[18009],{"metadata":18010,"sys":18013,"fields":18020},{"tags":18011,"concepts":18012},[],[],{"space":18014,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18016,"publishedVersion":345,"revision":62,"contentType":18018,"locale":29},{"sys":18015},{"type":12,"linkType":13,"id":14},{"sys":18017},{"id":21,"type":12,"linkType":22},{"sys":18019},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18021,"metaTitle":355,"metaDescription":356,"mainTitle":18022,"subtitle":374,"heroImage":18037,"ctaButton":397,"ctaLink":398},[354],{"data":18023,"content":18024,"nodeType":74},{},[18025,18031],{"data":18026,"content":18027,"nodeType":78},{},[18028],{"data":18029,"marks":18030,"value":366,"nodeType":82},{},[],{"data":18032,"content":18033,"nodeType":87},{},[18034],{"data":18035,"marks":18036,"value":373,"nodeType":82},{},[],{"metadata":18038,"sys":18041,"fields":18046},{"tags":18039,"concepts":18040},[],[],{"space":18042,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18044,"publishedVersion":62,"revision":44,"locale":29},{"sys":18043},{"type":12,"linkType":13,"id":14},{"sys":18045},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18047},{"url":389,"details":18048,"fileName":395,"contentType":396},{"size":391,"image":18049},{"width":393,"height":394},{"sys":18051,"fields":18054},{"id":18052,"createdAt":18053},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":18055,"slug":18056,"articleIntro":18055,"category":18057},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[18058],{"metadata":18059,"sys":18062,"fields":18069},{"tags":18060,"concepts":18061},[],[],{"space":18063,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18065,"publishedVersion":345,"revision":62,"contentType":18067,"locale":29},{"sys":18064},{"type":12,"linkType":13,"id":14},{"sys":18066},{"id":21,"type":12,"linkType":22},{"sys":18068},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18070,"metaTitle":355,"metaDescription":356,"mainTitle":18071,"subtitle":374,"heroImage":18086,"ctaButton":397,"ctaLink":398},[354],{"data":18072,"content":18073,"nodeType":74},{},[18074,18080],{"data":18075,"content":18076,"nodeType":78},{},[18077],{"data":18078,"marks":18079,"value":366,"nodeType":82},{},[],{"data":18081,"content":18082,"nodeType":87},{},[18083],{"data":18084,"marks":18085,"value":373,"nodeType":82},{},[],{"metadata":18087,"sys":18090,"fields":18095},{"tags":18088,"concepts":18089},[],[],{"space":18091,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18093,"publishedVersion":62,"revision":44,"locale":29},{"sys":18092},{"type":12,"linkType":13,"id":14},{"sys":18094},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18096},{"url":389,"details":18097,"fileName":395,"contentType":396},{"size":391,"image":18098},{"width":393,"height":394},{"sys":18100,"fields":18103},{"id":18101,"createdAt":18102},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":18104,"slug":18105,"articleIntro":-1,"category":18106},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[18107],{"metadata":18108,"sys":18111,"fields":18118},{"tags":18109,"concepts":18110},[],[],{"space":18112,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18114,"publishedVersion":345,"revision":62,"contentType":18116,"locale":29},{"sys":18113},{"type":12,"linkType":13,"id":14},{"sys":18115},{"id":21,"type":12,"linkType":22},{"sys":18117},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18119,"metaTitle":355,"metaDescription":356,"mainTitle":18120,"subtitle":374,"heroImage":18135,"ctaButton":397,"ctaLink":398},[354],{"data":18121,"content":18122,"nodeType":74},{},[18123,18129],{"data":18124,"content":18125,"nodeType":78},{},[18126],{"data":18127,"marks":18128,"value":366,"nodeType":82},{},[],{"data":18130,"content":18131,"nodeType":87},{},[18132],{"data":18133,"marks":18134,"value":373,"nodeType":82},{},[],{"metadata":18136,"sys":18139,"fields":18144},{"tags":18137,"concepts":18138},[],[],{"space":18140,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18142,"publishedVersion":62,"revision":44,"locale":29},{"sys":18141},{"type":12,"linkType":13,"id":14},{"sys":18143},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18145},{"url":389,"details":18146,"fileName":395,"contentType":396},{"size":391,"image":18147},{"width":393,"height":394},{"sys":18149,"fields":18152},{"id":18150,"createdAt":18151},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":18153,"slug":18154,"articleIntro":18153,"category":18155},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[18156],{"metadata":18157,"sys":18160,"fields":18167},{"tags":18158,"concepts":18159},[],[],{"space":18161,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18163,"publishedVersion":345,"revision":62,"contentType":18165,"locale":29},{"sys":18162},{"type":12,"linkType":13,"id":14},{"sys":18164},{"id":21,"type":12,"linkType":22},{"sys":18166},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18168,"metaTitle":355,"metaDescription":356,"mainTitle":18169,"subtitle":374,"heroImage":18184,"ctaButton":397,"ctaLink":398},[354],{"data":18170,"content":18171,"nodeType":74},{},[18172,18178],{"data":18173,"content":18174,"nodeType":78},{},[18175],{"data":18176,"marks":18177,"value":366,"nodeType":82},{},[],{"data":18179,"content":18180,"nodeType":87},{},[18181],{"data":18182,"marks":18183,"value":373,"nodeType":82},{},[],{"metadata":18185,"sys":18188,"fields":18193},{"tags":18186,"concepts":18187},[],[],{"space":18189,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18191,"publishedVersion":62,"revision":44,"locale":29},{"sys":18190},{"type":12,"linkType":13,"id":14},{"sys":18192},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18194},{"url":389,"details":18195,"fileName":395,"contentType":396},{"size":391,"image":18196},{"width":393,"height":394},{"sys":18198,"fields":18201},{"id":18199,"createdAt":18200},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":18202,"slug":18203,"articleIntro":18202,"category":18204},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[18205],{"metadata":18206,"sys":18209,"fields":18216},{"tags":18207,"concepts":18208},[],[],{"space":18210,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18212,"publishedVersion":345,"revision":62,"contentType":18214,"locale":29},{"sys":18211},{"type":12,"linkType":13,"id":14},{"sys":18213},{"id":21,"type":12,"linkType":22},{"sys":18215},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18217,"metaTitle":355,"metaDescription":356,"mainTitle":18218,"subtitle":374,"heroImage":18233,"ctaButton":397,"ctaLink":398},[354],{"data":18219,"content":18220,"nodeType":74},{},[18221,18227],{"data":18222,"content":18223,"nodeType":78},{},[18224],{"data":18225,"marks":18226,"value":366,"nodeType":82},{},[],{"data":18228,"content":18229,"nodeType":87},{},[18230],{"data":18231,"marks":18232,"value":373,"nodeType":82},{},[],{"metadata":18234,"sys":18237,"fields":18242},{"tags":18235,"concepts":18236},[],[],{"space":18238,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18240,"publishedVersion":62,"revision":44,"locale":29},{"sys":18239},{"type":12,"linkType":13,"id":14},{"sys":18241},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18243},{"url":389,"details":18244,"fileName":395,"contentType":396},{"size":391,"image":18245},{"width":393,"height":394},{"sys":18247,"fields":18250},{"id":18248,"createdAt":18249},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":18251,"slug":18252,"articleIntro":-1,"category":18253},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[18254],{"metadata":18255,"sys":18258,"fields":18265},{"tags":18256,"concepts":18257},[],[],{"space":18259,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18261,"publishedVersion":345,"revision":62,"contentType":18263,"locale":29},{"sys":18260},{"type":12,"linkType":13,"id":14},{"sys":18262},{"id":21,"type":12,"linkType":22},{"sys":18264},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18266,"metaTitle":355,"metaDescription":356,"mainTitle":18267,"subtitle":374,"heroImage":18282,"ctaButton":397,"ctaLink":398},[354],{"data":18268,"content":18269,"nodeType":74},{},[18270,18276],{"data":18271,"content":18272,"nodeType":78},{},[18273],{"data":18274,"marks":18275,"value":366,"nodeType":82},{},[],{"data":18277,"content":18278,"nodeType":87},{},[18279],{"data":18280,"marks":18281,"value":373,"nodeType":82},{},[],{"metadata":18283,"sys":18286,"fields":18291},{"tags":18284,"concepts":18285},[],[],{"space":18287,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18289,"publishedVersion":62,"revision":44,"locale":29},{"sys":18288},{"type":12,"linkType":13,"id":14},{"sys":18290},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18292},{"url":389,"details":18293,"fileName":395,"contentType":396},{"size":391,"image":18294},{"width":393,"height":394},{"sys":18296,"fields":18299},{"id":18297,"createdAt":18298},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":18300,"slug":18301,"articleIntro":18300,"category":18302},"4551 - Principal","compte-4551-principal",[18303],{"metadata":18304,"sys":18307,"fields":18314},{"tags":18305,"concepts":18306},[],[],{"space":18308,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18310,"publishedVersion":345,"revision":62,"contentType":18312,"locale":29},{"sys":18309},{"type":12,"linkType":13,"id":14},{"sys":18311},{"id":21,"type":12,"linkType":22},{"sys":18313},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18315,"metaTitle":355,"metaDescription":356,"mainTitle":18316,"subtitle":374,"heroImage":18331,"ctaButton":397,"ctaLink":398},[354],{"data":18317,"content":18318,"nodeType":74},{},[18319,18325],{"data":18320,"content":18321,"nodeType":78},{},[18322],{"data":18323,"marks":18324,"value":366,"nodeType":82},{},[],{"data":18326,"content":18327,"nodeType":87},{},[18328],{"data":18329,"marks":18330,"value":373,"nodeType":82},{},[],{"metadata":18332,"sys":18335,"fields":18340},{"tags":18333,"concepts":18334},[],[],{"space":18336,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18338,"publishedVersion":62,"revision":44,"locale":29},{"sys":18337},{"type":12,"linkType":13,"id":14},{"sys":18339},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18341},{"url":389,"details":18342,"fileName":395,"contentType":396},{"size":391,"image":18343},{"width":393,"height":394},{"sys":18345,"fields":18348},{"id":18346,"createdAt":18347},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":18349,"slug":18350,"articleIntro":-1,"category":18351},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[18352],{"metadata":18353,"sys":18356,"fields":18363},{"tags":18354,"concepts":18355},[],[],{"space":18357,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18359,"publishedVersion":345,"revision":62,"contentType":18361,"locale":29},{"sys":18358},{"type":12,"linkType":13,"id":14},{"sys":18360},{"id":21,"type":12,"linkType":22},{"sys":18362},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18364,"metaTitle":355,"metaDescription":356,"mainTitle":18365,"subtitle":374,"heroImage":18380,"ctaButton":397,"ctaLink":398},[354],{"data":18366,"content":18367,"nodeType":74},{},[18368,18374],{"data":18369,"content":18370,"nodeType":78},{},[18371],{"data":18372,"marks":18373,"value":366,"nodeType":82},{},[],{"data":18375,"content":18376,"nodeType":87},{},[18377],{"data":18378,"marks":18379,"value":373,"nodeType":82},{},[],{"metadata":18381,"sys":18384,"fields":18389},{"tags":18382,"concepts":18383},[],[],{"space":18385,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18387,"publishedVersion":62,"revision":44,"locale":29},{"sys":18386},{"type":12,"linkType":13,"id":14},{"sys":18388},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18390},{"url":389,"details":18391,"fileName":395,"contentType":396},{"size":391,"image":18392},{"width":393,"height":394},{"sys":18394,"fields":18397},{"id":18395,"createdAt":18396},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":18398,"slug":18399,"articleIntro":18398,"category":18400},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[18401],{"metadata":18402,"sys":18405,"fields":18412},{"tags":18403,"concepts":18404},[],[],{"space":18406,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18408,"publishedVersion":345,"revision":62,"contentType":18410,"locale":29},{"sys":18407},{"type":12,"linkType":13,"id":14},{"sys":18409},{"id":21,"type":12,"linkType":22},{"sys":18411},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18413,"metaTitle":355,"metaDescription":356,"mainTitle":18414,"subtitle":374,"heroImage":18429,"ctaButton":397,"ctaLink":398},[354],{"data":18415,"content":18416,"nodeType":74},{},[18417,18423],{"data":18418,"content":18419,"nodeType":78},{},[18420],{"data":18421,"marks":18422,"value":366,"nodeType":82},{},[],{"data":18424,"content":18425,"nodeType":87},{},[18426],{"data":18427,"marks":18428,"value":373,"nodeType":82},{},[],{"metadata":18430,"sys":18433,"fields":18438},{"tags":18431,"concepts":18432},[],[],{"space":18434,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18436,"publishedVersion":62,"revision":44,"locale":29},{"sys":18435},{"type":12,"linkType":13,"id":14},{"sys":18437},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18439},{"url":389,"details":18440,"fileName":395,"contentType":396},{"size":391,"image":18441},{"width":393,"height":394},{"sys":18443,"fields":18446},{"id":18444,"createdAt":18445},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":18447,"slug":18448,"articleIntro":18447,"category":18449},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[18450],{"metadata":18451,"sys":18454,"fields":18461},{"tags":18452,"concepts":18453},[],[],{"space":18455,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18457,"publishedVersion":345,"revision":62,"contentType":18459,"locale":29},{"sys":18456},{"type":12,"linkType":13,"id":14},{"sys":18458},{"id":21,"type":12,"linkType":22},{"sys":18460},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18462,"metaTitle":355,"metaDescription":356,"mainTitle":18463,"subtitle":374,"heroImage":18478,"ctaButton":397,"ctaLink":398},[354],{"data":18464,"content":18465,"nodeType":74},{},[18466,18472],{"data":18467,"content":18468,"nodeType":78},{},[18469],{"data":18470,"marks":18471,"value":366,"nodeType":82},{},[],{"data":18473,"content":18474,"nodeType":87},{},[18475],{"data":18476,"marks":18477,"value":373,"nodeType":82},{},[],{"metadata":18479,"sys":18482,"fields":18487},{"tags":18480,"concepts":18481},[],[],{"space":18483,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18485,"publishedVersion":62,"revision":44,"locale":29},{"sys":18484},{"type":12,"linkType":13,"id":14},{"sys":18486},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18488},{"url":389,"details":18489,"fileName":395,"contentType":396},{"size":391,"image":18490},{"width":393,"height":394},{"sys":18492,"fields":18495},{"id":18493,"createdAt":18494},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":18496,"slug":18497,"articleIntro":-1,"category":18498},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[18499],{"metadata":18500,"sys":18503,"fields":18510},{"tags":18501,"concepts":18502},[],[],{"space":18504,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18506,"publishedVersion":345,"revision":62,"contentType":18508,"locale":29},{"sys":18505},{"type":12,"linkType":13,"id":14},{"sys":18507},{"id":21,"type":12,"linkType":22},{"sys":18509},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18511,"metaTitle":355,"metaDescription":356,"mainTitle":18512,"subtitle":374,"heroImage":18527,"ctaButton":397,"ctaLink":398},[354],{"data":18513,"content":18514,"nodeType":74},{},[18515,18521],{"data":18516,"content":18517,"nodeType":78},{},[18518],{"data":18519,"marks":18520,"value":366,"nodeType":82},{},[],{"data":18522,"content":18523,"nodeType":87},{},[18524],{"data":18525,"marks":18526,"value":373,"nodeType":82},{},[],{"metadata":18528,"sys":18531,"fields":18536},{"tags":18529,"concepts":18530},[],[],{"space":18532,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18534,"publishedVersion":62,"revision":44,"locale":29},{"sys":18533},{"type":12,"linkType":13,"id":14},{"sys":18535},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18537},{"url":389,"details":18538,"fileName":395,"contentType":396},{"size":391,"image":18539},{"width":393,"height":394},{"sys":18541,"fields":18544},{"id":18542,"createdAt":18543},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":18545,"slug":18546,"articleIntro":18545,"category":18547},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[18548],{"metadata":18549,"sys":18552,"fields":18559},{"tags":18550,"concepts":18551},[],[],{"space":18553,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18555,"publishedVersion":345,"revision":62,"contentType":18557,"locale":29},{"sys":18554},{"type":12,"linkType":13,"id":14},{"sys":18556},{"id":21,"type":12,"linkType":22},{"sys":18558},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18560,"metaTitle":355,"metaDescription":356,"mainTitle":18561,"subtitle":374,"heroImage":18576,"ctaButton":397,"ctaLink":398},[354],{"data":18562,"content":18563,"nodeType":74},{},[18564,18570],{"data":18565,"content":18566,"nodeType":78},{},[18567],{"data":18568,"marks":18569,"value":366,"nodeType":82},{},[],{"data":18571,"content":18572,"nodeType":87},{},[18573],{"data":18574,"marks":18575,"value":373,"nodeType":82},{},[],{"metadata":18577,"sys":18580,"fields":18585},{"tags":18578,"concepts":18579},[],[],{"space":18581,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18583,"publishedVersion":62,"revision":44,"locale":29},{"sys":18582},{"type":12,"linkType":13,"id":14},{"sys":18584},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18586},{"url":389,"details":18587,"fileName":395,"contentType":396},{"size":391,"image":18588},{"width":393,"height":394},{"sys":18590,"fields":18593},{"id":18591,"createdAt":18592},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":18594,"slug":18595,"articleIntro":18594,"category":18596},"355 - Produits finis","compte-355-produits-finis",[18597],{"metadata":18598,"sys":18601,"fields":18608},{"tags":18599,"concepts":18600},[],[],{"space":18602,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18604,"publishedVersion":345,"revision":62,"contentType":18606,"locale":29},{"sys":18603},{"type":12,"linkType":13,"id":14},{"sys":18605},{"id":21,"type":12,"linkType":22},{"sys":18607},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18609,"metaTitle":355,"metaDescription":356,"mainTitle":18610,"subtitle":374,"heroImage":18625,"ctaButton":397,"ctaLink":398},[354],{"data":18611,"content":18612,"nodeType":74},{},[18613,18619],{"data":18614,"content":18615,"nodeType":78},{},[18616],{"data":18617,"marks":18618,"value":366,"nodeType":82},{},[],{"data":18620,"content":18621,"nodeType":87},{},[18622],{"data":18623,"marks":18624,"value":373,"nodeType":82},{},[],{"metadata":18626,"sys":18629,"fields":18634},{"tags":18627,"concepts":18628},[],[],{"space":18630,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18632,"publishedVersion":62,"revision":44,"locale":29},{"sys":18631},{"type":12,"linkType":13,"id":14},{"sys":18633},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18635},{"url":389,"details":18636,"fileName":395,"contentType":396},{"size":391,"image":18637},{"width":393,"height":394},{"sys":18639,"fields":18642},{"id":18640,"createdAt":18641},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":18643,"slug":18644,"articleIntro":18643,"category":18645},"6232 - Echantillons","compte-6232-echantillons",[18646],{"metadata":18647,"sys":18650,"fields":18657},{"tags":18648,"concepts":18649},[],[],{"space":18651,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18653,"publishedVersion":345,"revision":62,"contentType":18655,"locale":29},{"sys":18652},{"type":12,"linkType":13,"id":14},{"sys":18654},{"id":21,"type":12,"linkType":22},{"sys":18656},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18658,"metaTitle":355,"metaDescription":356,"mainTitle":18659,"subtitle":374,"heroImage":18674,"ctaButton":397,"ctaLink":398},[354],{"data":18660,"content":18661,"nodeType":74},{},[18662,18668],{"data":18663,"content":18664,"nodeType":78},{},[18665],{"data":18666,"marks":18667,"value":366,"nodeType":82},{},[],{"data":18669,"content":18670,"nodeType":87},{},[18671],{"data":18672,"marks":18673,"value":373,"nodeType":82},{},[],{"metadata":18675,"sys":18678,"fields":18683},{"tags":18676,"concepts":18677},[],[],{"space":18679,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18681,"publishedVersion":62,"revision":44,"locale":29},{"sys":18680},{"type":12,"linkType":13,"id":14},{"sys":18682},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18684},{"url":389,"details":18685,"fileName":395,"contentType":396},{"size":391,"image":18686},{"width":393,"height":394},{"sys":18688,"fields":18691},{"id":18689,"createdAt":18690},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":18692,"slug":18693,"articleIntro":18692,"category":18694},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[18695],{"metadata":18696,"sys":18699,"fields":18706},{"tags":18697,"concepts":18698},[],[],{"space":18700,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18702,"publishedVersion":345,"revision":62,"contentType":18704,"locale":29},{"sys":18701},{"type":12,"linkType":13,"id":14},{"sys":18703},{"id":21,"type":12,"linkType":22},{"sys":18705},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18707,"metaTitle":355,"metaDescription":356,"mainTitle":18708,"subtitle":374,"heroImage":18723,"ctaButton":397,"ctaLink":398},[354],{"data":18709,"content":18710,"nodeType":74},{},[18711,18717],{"data":18712,"content":18713,"nodeType":78},{},[18714],{"data":18715,"marks":18716,"value":366,"nodeType":82},{},[],{"data":18718,"content":18719,"nodeType":87},{},[18720],{"data":18721,"marks":18722,"value":373,"nodeType":82},{},[],{"metadata":18724,"sys":18727,"fields":18732},{"tags":18725,"concepts":18726},[],[],{"space":18728,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18730,"publishedVersion":62,"revision":44,"locale":29},{"sys":18729},{"type":12,"linkType":13,"id":14},{"sys":18731},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18733},{"url":389,"details":18734,"fileName":395,"contentType":396},{"size":391,"image":18735},{"width":393,"height":394},{"sys":18737,"fields":18740},{"id":18738,"createdAt":18739},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":18741,"slug":18742,"articleIntro":18741,"category":18743},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[18744],{"metadata":18745,"sys":18748,"fields":18755},{"tags":18746,"concepts":18747},[],[],{"space":18749,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18751,"publishedVersion":345,"revision":62,"contentType":18753,"locale":29},{"sys":18750},{"type":12,"linkType":13,"id":14},{"sys":18752},{"id":21,"type":12,"linkType":22},{"sys":18754},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18756,"metaTitle":355,"metaDescription":356,"mainTitle":18757,"subtitle":374,"heroImage":18772,"ctaButton":397,"ctaLink":398},[354],{"data":18758,"content":18759,"nodeType":74},{},[18760,18766],{"data":18761,"content":18762,"nodeType":78},{},[18763],{"data":18764,"marks":18765,"value":366,"nodeType":82},{},[],{"data":18767,"content":18768,"nodeType":87},{},[18769],{"data":18770,"marks":18771,"value":373,"nodeType":82},{},[],{"metadata":18773,"sys":18776,"fields":18781},{"tags":18774,"concepts":18775},[],[],{"space":18777,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18779,"publishedVersion":62,"revision":44,"locale":29},{"sys":18778},{"type":12,"linkType":13,"id":14},{"sys":18780},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18782},{"url":389,"details":18783,"fileName":395,"contentType":396},{"size":391,"image":18784},{"width":393,"height":394},{"sys":18786,"fields":18789},{"id":18787,"createdAt":18788},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":18790,"slug":18791,"articleIntro":-1,"category":18792},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[18793],{"metadata":18794,"sys":18797,"fields":18804},{"tags":18795,"concepts":18796},[],[],{"space":18798,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18800,"publishedVersion":345,"revision":62,"contentType":18802,"locale":29},{"sys":18799},{"type":12,"linkType":13,"id":14},{"sys":18801},{"id":21,"type":12,"linkType":22},{"sys":18803},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18805,"metaTitle":355,"metaDescription":356,"mainTitle":18806,"subtitle":374,"heroImage":18821,"ctaButton":397,"ctaLink":398},[354],{"data":18807,"content":18808,"nodeType":74},{},[18809,18815],{"data":18810,"content":18811,"nodeType":78},{},[18812],{"data":18813,"marks":18814,"value":366,"nodeType":82},{},[],{"data":18816,"content":18817,"nodeType":87},{},[18818],{"data":18819,"marks":18820,"value":373,"nodeType":82},{},[],{"metadata":18822,"sys":18825,"fields":18830},{"tags":18823,"concepts":18824},[],[],{"space":18826,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18828,"publishedVersion":62,"revision":44,"locale":29},{"sys":18827},{"type":12,"linkType":13,"id":14},{"sys":18829},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18831},{"url":389,"details":18832,"fileName":395,"contentType":396},{"size":391,"image":18833},{"width":393,"height":394},{"sys":18835,"fields":18838},{"id":18836,"createdAt":18837},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":18839,"slug":18840,"articleIntro":-1,"category":18841},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[18842],{"metadata":18843,"sys":18846,"fields":18853},{"tags":18844,"concepts":18845},[],[],{"space":18847,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18849,"publishedVersion":345,"revision":62,"contentType":18851,"locale":29},{"sys":18848},{"type":12,"linkType":13,"id":14},{"sys":18850},{"id":21,"type":12,"linkType":22},{"sys":18852},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18854,"metaTitle":355,"metaDescription":356,"mainTitle":18855,"subtitle":374,"heroImage":18870,"ctaButton":397,"ctaLink":398},[354],{"data":18856,"content":18857,"nodeType":74},{},[18858,18864],{"data":18859,"content":18860,"nodeType":78},{},[18861],{"data":18862,"marks":18863,"value":366,"nodeType":82},{},[],{"data":18865,"content":18866,"nodeType":87},{},[18867],{"data":18868,"marks":18869,"value":373,"nodeType":82},{},[],{"metadata":18871,"sys":18874,"fields":18879},{"tags":18872,"concepts":18873},[],[],{"space":18875,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18877,"publishedVersion":62,"revision":44,"locale":29},{"sys":18876},{"type":12,"linkType":13,"id":14},{"sys":18878},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18880},{"url":389,"details":18881,"fileName":395,"contentType":396},{"size":391,"image":18882},{"width":393,"height":394},{"sys":18884,"fields":18887},{"id":18885,"createdAt":18886},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":18888,"slug":18889,"articleIntro":18888,"category":18890},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[18891],{"metadata":18892,"sys":18895,"fields":18902},{"tags":18893,"concepts":18894},[],[],{"space":18896,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18898,"publishedVersion":345,"revision":62,"contentType":18900,"locale":29},{"sys":18897},{"type":12,"linkType":13,"id":14},{"sys":18899},{"id":21,"type":12,"linkType":22},{"sys":18901},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18903,"metaTitle":355,"metaDescription":356,"mainTitle":18904,"subtitle":374,"heroImage":18919,"ctaButton":397,"ctaLink":398},[354],{"data":18905,"content":18906,"nodeType":74},{},[18907,18913],{"data":18908,"content":18909,"nodeType":78},{},[18910],{"data":18911,"marks":18912,"value":366,"nodeType":82},{},[],{"data":18914,"content":18915,"nodeType":87},{},[18916],{"data":18917,"marks":18918,"value":373,"nodeType":82},{},[],{"metadata":18920,"sys":18923,"fields":18928},{"tags":18921,"concepts":18922},[],[],{"space":18924,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18926,"publishedVersion":62,"revision":44,"locale":29},{"sys":18925},{"type":12,"linkType":13,"id":14},{"sys":18927},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18929},{"url":389,"details":18930,"fileName":395,"contentType":396},{"size":391,"image":18931},{"width":393,"height":394},{"sys":18933,"fields":18936},{"id":18934,"createdAt":18935},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":18937,"slug":18938,"articleIntro":18937,"category":18939},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[18940],{"metadata":18941,"sys":18944,"fields":18951},{"tags":18942,"concepts":18943},[],[],{"space":18945,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18947,"publishedVersion":345,"revision":62,"contentType":18949,"locale":29},{"sys":18946},{"type":12,"linkType":13,"id":14},{"sys":18948},{"id":21,"type":12,"linkType":22},{"sys":18950},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":18952,"metaTitle":355,"metaDescription":356,"mainTitle":18953,"subtitle":374,"heroImage":18968,"ctaButton":397,"ctaLink":398},[354],{"data":18954,"content":18955,"nodeType":74},{},[18956,18962],{"data":18957,"content":18958,"nodeType":78},{},[18959],{"data":18960,"marks":18961,"value":366,"nodeType":82},{},[],{"data":18963,"content":18964,"nodeType":87},{},[18965],{"data":18966,"marks":18967,"value":373,"nodeType":82},{},[],{"metadata":18969,"sys":18972,"fields":18977},{"tags":18970,"concepts":18971},[],[],{"space":18973,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":18975,"publishedVersion":62,"revision":44,"locale":29},{"sys":18974},{"type":12,"linkType":13,"id":14},{"sys":18976},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":18978},{"url":389,"details":18979,"fileName":395,"contentType":396},{"size":391,"image":18980},{"width":393,"height":394},{"sys":18982,"fields":18985},{"id":18983,"createdAt":18984},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":18986,"slug":18987,"articleIntro":18986,"category":18988},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[18989],{"metadata":18990,"sys":18993,"fields":19000},{"tags":18991,"concepts":18992},[],[],{"space":18994,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":18996,"publishedVersion":345,"revision":62,"contentType":18998,"locale":29},{"sys":18995},{"type":12,"linkType":13,"id":14},{"sys":18997},{"id":21,"type":12,"linkType":22},{"sys":18999},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19001,"metaTitle":355,"metaDescription":356,"mainTitle":19002,"subtitle":374,"heroImage":19017,"ctaButton":397,"ctaLink":398},[354],{"data":19003,"content":19004,"nodeType":74},{},[19005,19011],{"data":19006,"content":19007,"nodeType":78},{},[19008],{"data":19009,"marks":19010,"value":366,"nodeType":82},{},[],{"data":19012,"content":19013,"nodeType":87},{},[19014],{"data":19015,"marks":19016,"value":373,"nodeType":82},{},[],{"metadata":19018,"sys":19021,"fields":19026},{"tags":19019,"concepts":19020},[],[],{"space":19022,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19024,"publishedVersion":62,"revision":44,"locale":29},{"sys":19023},{"type":12,"linkType":13,"id":14},{"sys":19025},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19027},{"url":389,"details":19028,"fileName":395,"contentType":396},{"size":391,"image":19029},{"width":393,"height":394},{"sys":19031,"fields":19034},{"id":19032,"createdAt":19033},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":19035,"slug":19036,"articleIntro":19037,"category":19038},"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.",[19039],{"metadata":19040,"sys":19043,"fields":19050},{"tags":19041,"concepts":19042},[],[],{"space":19044,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19046,"publishedVersion":345,"revision":62,"contentType":19048,"locale":29},{"sys":19045},{"type":12,"linkType":13,"id":14},{"sys":19047},{"id":21,"type":12,"linkType":22},{"sys":19049},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19051,"metaTitle":355,"metaDescription":356,"mainTitle":19052,"subtitle":374,"heroImage":19067,"ctaButton":397,"ctaLink":398},[354],{"data":19053,"content":19054,"nodeType":74},{},[19055,19061],{"data":19056,"content":19057,"nodeType":78},{},[19058],{"data":19059,"marks":19060,"value":366,"nodeType":82},{},[],{"data":19062,"content":19063,"nodeType":87},{},[19064],{"data":19065,"marks":19066,"value":373,"nodeType":82},{},[],{"metadata":19068,"sys":19071,"fields":19076},{"tags":19069,"concepts":19070},[],[],{"space":19072,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19074,"publishedVersion":62,"revision":44,"locale":29},{"sys":19073},{"type":12,"linkType":13,"id":14},{"sys":19075},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19077},{"url":389,"details":19078,"fileName":395,"contentType":396},{"size":391,"image":19079},{"width":393,"height":394},{"sys":19081,"fields":19084},{"id":19082,"createdAt":19083},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":19085,"slug":19086,"articleIntro":19085,"category":19087},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[19088],{"metadata":19089,"sys":19092,"fields":19099},{"tags":19090,"concepts":19091},[],[],{"space":19093,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19095,"publishedVersion":345,"revision":62,"contentType":19097,"locale":29},{"sys":19094},{"type":12,"linkType":13,"id":14},{"sys":19096},{"id":21,"type":12,"linkType":22},{"sys":19098},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19100,"metaTitle":355,"metaDescription":356,"mainTitle":19101,"subtitle":374,"heroImage":19116,"ctaButton":397,"ctaLink":398},[354],{"data":19102,"content":19103,"nodeType":74},{},[19104,19110],{"data":19105,"content":19106,"nodeType":78},{},[19107],{"data":19108,"marks":19109,"value":366,"nodeType":82},{},[],{"data":19111,"content":19112,"nodeType":87},{},[19113],{"data":19114,"marks":19115,"value":373,"nodeType":82},{},[],{"metadata":19117,"sys":19120,"fields":19125},{"tags":19118,"concepts":19119},[],[],{"space":19121,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19123,"publishedVersion":62,"revision":44,"locale":29},{"sys":19122},{"type":12,"linkType":13,"id":14},{"sys":19124},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19126},{"url":389,"details":19127,"fileName":395,"contentType":396},{"size":391,"image":19128},{"width":393,"height":394},{"sys":19130,"fields":19133},{"id":19131,"createdAt":19132},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":19134,"slug":19135,"articleIntro":19134,"category":19136},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[19137],{"metadata":19138,"sys":19141,"fields":19148},{"tags":19139,"concepts":19140},[],[],{"space":19142,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19144,"publishedVersion":345,"revision":62,"contentType":19146,"locale":29},{"sys":19143},{"type":12,"linkType":13,"id":14},{"sys":19145},{"id":21,"type":12,"linkType":22},{"sys":19147},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19149,"metaTitle":355,"metaDescription":356,"mainTitle":19150,"subtitle":374,"heroImage":19165,"ctaButton":397,"ctaLink":398},[354],{"data":19151,"content":19152,"nodeType":74},{},[19153,19159],{"data":19154,"content":19155,"nodeType":78},{},[19156],{"data":19157,"marks":19158,"value":366,"nodeType":82},{},[],{"data":19160,"content":19161,"nodeType":87},{},[19162],{"data":19163,"marks":19164,"value":373,"nodeType":82},{},[],{"metadata":19166,"sys":19169,"fields":19174},{"tags":19167,"concepts":19168},[],[],{"space":19170,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19172,"publishedVersion":62,"revision":44,"locale":29},{"sys":19171},{"type":12,"linkType":13,"id":14},{"sys":19173},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19175},{"url":389,"details":19176,"fileName":395,"contentType":396},{"size":391,"image":19177},{"width":393,"height":394},{"sys":19179,"fields":19182},{"id":19180,"createdAt":19181},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19183,"slug":19184,"articleIntro":19183,"category":19185},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19186],{"metadata":19187,"sys":19190,"fields":19197},{"tags":19188,"concepts":19189},[],[],{"space":19191,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19193,"publishedVersion":345,"revision":62,"contentType":19195,"locale":29},{"sys":19192},{"type":12,"linkType":13,"id":14},{"sys":19194},{"id":21,"type":12,"linkType":22},{"sys":19196},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19198,"metaTitle":355,"metaDescription":356,"mainTitle":19199,"subtitle":374,"heroImage":19214,"ctaButton":397,"ctaLink":398},[354],{"data":19200,"content":19201,"nodeType":74},{},[19202,19208],{"data":19203,"content":19204,"nodeType":78},{},[19205],{"data":19206,"marks":19207,"value":366,"nodeType":82},{},[],{"data":19209,"content":19210,"nodeType":87},{},[19211],{"data":19212,"marks":19213,"value":373,"nodeType":82},{},[],{"metadata":19215,"sys":19218,"fields":19223},{"tags":19216,"concepts":19217},[],[],{"space":19219,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19221,"publishedVersion":62,"revision":44,"locale":29},{"sys":19220},{"type":12,"linkType":13,"id":14},{"sys":19222},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19224},{"url":389,"details":19225,"fileName":395,"contentType":396},{"size":391,"image":19226},{"width":393,"height":394},{"sys":19228,"fields":19231},{"id":19229,"createdAt":19230},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":19232,"slug":19233,"articleIntro":19232,"category":19234},"Compte 106 - Réserves","compte-106-reserves",[19235],{"metadata":19236,"sys":19239,"fields":19246},{"tags":19237,"concepts":19238},[],[],{"space":19240,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19242,"publishedVersion":345,"revision":62,"contentType":19244,"locale":29},{"sys":19241},{"type":12,"linkType":13,"id":14},{"sys":19243},{"id":21,"type":12,"linkType":22},{"sys":19245},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19247,"metaTitle":355,"metaDescription":356,"mainTitle":19248,"subtitle":374,"heroImage":19263,"ctaButton":397,"ctaLink":398},[354],{"data":19249,"content":19250,"nodeType":74},{},[19251,19257],{"data":19252,"content":19253,"nodeType":78},{},[19254],{"data":19255,"marks":19256,"value":366,"nodeType":82},{},[],{"data":19258,"content":19259,"nodeType":87},{},[19260],{"data":19261,"marks":19262,"value":373,"nodeType":82},{},[],{"metadata":19264,"sys":19267,"fields":19272},{"tags":19265,"concepts":19266},[],[],{"space":19268,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19270,"publishedVersion":62,"revision":44,"locale":29},{"sys":19269},{"type":12,"linkType":13,"id":14},{"sys":19271},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19273},{"url":389,"details":19274,"fileName":395,"contentType":396},{"size":391,"image":19275},{"width":393,"height":394},{"sys":19277,"fields":19280},{"id":19278,"createdAt":19279},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":19281,"slug":19282,"articleIntro":19281,"category":19283},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[19284],{"metadata":19285,"sys":19288,"fields":19295},{"tags":19286,"concepts":19287},[],[],{"space":19289,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19291,"publishedVersion":345,"revision":62,"contentType":19293,"locale":29},{"sys":19290},{"type":12,"linkType":13,"id":14},{"sys":19292},{"id":21,"type":12,"linkType":22},{"sys":19294},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19296,"metaTitle":355,"metaDescription":356,"mainTitle":19297,"subtitle":374,"heroImage":19312,"ctaButton":397,"ctaLink":398},[354],{"data":19298,"content":19299,"nodeType":74},{},[19300,19306],{"data":19301,"content":19302,"nodeType":78},{},[19303],{"data":19304,"marks":19305,"value":366,"nodeType":82},{},[],{"data":19307,"content":19308,"nodeType":87},{},[19309],{"data":19310,"marks":19311,"value":373,"nodeType":82},{},[],{"metadata":19313,"sys":19316,"fields":19321},{"tags":19314,"concepts":19315},[],[],{"space":19317,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19319,"publishedVersion":62,"revision":44,"locale":29},{"sys":19318},{"type":12,"linkType":13,"id":14},{"sys":19320},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19322},{"url":389,"details":19323,"fileName":395,"contentType":396},{"size":391,"image":19324},{"width":393,"height":394},{"sys":19326,"fields":19329},{"id":19327,"createdAt":19328},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":19330,"slug":19331,"articleIntro":-1,"category":19332},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[19333],{"metadata":19334,"sys":19337,"fields":19344},{"tags":19335,"concepts":19336},[],[],{"space":19338,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19340,"publishedVersion":345,"revision":62,"contentType":19342,"locale":29},{"sys":19339},{"type":12,"linkType":13,"id":14},{"sys":19341},{"id":21,"type":12,"linkType":22},{"sys":19343},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19345,"metaTitle":355,"metaDescription":356,"mainTitle":19346,"subtitle":374,"heroImage":19361,"ctaButton":397,"ctaLink":398},[354],{"data":19347,"content":19348,"nodeType":74},{},[19349,19355],{"data":19350,"content":19351,"nodeType":78},{},[19352],{"data":19353,"marks":19354,"value":366,"nodeType":82},{},[],{"data":19356,"content":19357,"nodeType":87},{},[19358],{"data":19359,"marks":19360,"value":373,"nodeType":82},{},[],{"metadata":19362,"sys":19365,"fields":19370},{"tags":19363,"concepts":19364},[],[],{"space":19366,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19368,"publishedVersion":62,"revision":44,"locale":29},{"sys":19367},{"type":12,"linkType":13,"id":14},{"sys":19369},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19371},{"url":389,"details":19372,"fileName":395,"contentType":396},{"size":391,"image":19373},{"width":393,"height":394},{"sys":19375,"fields":19378},{"id":19376,"createdAt":19377},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":19379,"slug":19380,"articleIntro":-1,"category":19381},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[19382],{"metadata":19383,"sys":19386,"fields":19393},{"tags":19384,"concepts":19385},[],[],{"space":19387,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19389,"publishedVersion":345,"revision":62,"contentType":19391,"locale":29},{"sys":19388},{"type":12,"linkType":13,"id":14},{"sys":19390},{"id":21,"type":12,"linkType":22},{"sys":19392},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19394,"metaTitle":355,"metaDescription":356,"mainTitle":19395,"subtitle":374,"heroImage":19410,"ctaButton":397,"ctaLink":398},[354],{"data":19396,"content":19397,"nodeType":74},{},[19398,19404],{"data":19399,"content":19400,"nodeType":78},{},[19401],{"data":19402,"marks":19403,"value":366,"nodeType":82},{},[],{"data":19405,"content":19406,"nodeType":87},{},[19407],{"data":19408,"marks":19409,"value":373,"nodeType":82},{},[],{"metadata":19411,"sys":19414,"fields":19419},{"tags":19412,"concepts":19413},[],[],{"space":19415,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19417,"publishedVersion":62,"revision":44,"locale":29},{"sys":19416},{"type":12,"linkType":13,"id":14},{"sys":19418},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19420},{"url":389,"details":19421,"fileName":395,"contentType":396},{"size":391,"image":19422},{"width":393,"height":394},{"sys":19424,"fields":19427},{"id":19425,"createdAt":19426},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":19428,"slug":19429,"articleIntro":19428,"category":19430},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[19431],{"metadata":19432,"sys":19435,"fields":19442},{"tags":19433,"concepts":19434},[],[],{"space":19436,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19438,"publishedVersion":345,"revision":62,"contentType":19440,"locale":29},{"sys":19437},{"type":12,"linkType":13,"id":14},{"sys":19439},{"id":21,"type":12,"linkType":22},{"sys":19441},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19443,"metaTitle":355,"metaDescription":356,"mainTitle":19444,"subtitle":374,"heroImage":19459,"ctaButton":397,"ctaLink":398},[354],{"data":19445,"content":19446,"nodeType":74},{},[19447,19453],{"data":19448,"content":19449,"nodeType":78},{},[19450],{"data":19451,"marks":19452,"value":366,"nodeType":82},{},[],{"data":19454,"content":19455,"nodeType":87},{},[19456],{"data":19457,"marks":19458,"value":373,"nodeType":82},{},[],{"metadata":19460,"sys":19463,"fields":19468},{"tags":19461,"concepts":19462},[],[],{"space":19464,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19466,"publishedVersion":62,"revision":44,"locale":29},{"sys":19465},{"type":12,"linkType":13,"id":14},{"sys":19467},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19469},{"url":389,"details":19470,"fileName":395,"contentType":396},{"size":391,"image":19471},{"width":393,"height":394},{"sys":19473,"fields":19476},{"id":19474,"createdAt":19475},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":19477,"slug":19478,"articleIntro":19477,"category":19479},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[19480],{"metadata":19481,"sys":19484,"fields":19491},{"tags":19482,"concepts":19483},[],[],{"space":19485,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19487,"publishedVersion":345,"revision":62,"contentType":19489,"locale":29},{"sys":19486},{"type":12,"linkType":13,"id":14},{"sys":19488},{"id":21,"type":12,"linkType":22},{"sys":19490},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19492,"metaTitle":355,"metaDescription":356,"mainTitle":19493,"subtitle":374,"heroImage":19508,"ctaButton":397,"ctaLink":398},[354],{"data":19494,"content":19495,"nodeType":74},{},[19496,19502],{"data":19497,"content":19498,"nodeType":78},{},[19499],{"data":19500,"marks":19501,"value":366,"nodeType":82},{},[],{"data":19503,"content":19504,"nodeType":87},{},[19505],{"data":19506,"marks":19507,"value":373,"nodeType":82},{},[],{"metadata":19509,"sys":19512,"fields":19517},{"tags":19510,"concepts":19511},[],[],{"space":19513,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19515,"publishedVersion":62,"revision":44,"locale":29},{"sys":19514},{"type":12,"linkType":13,"id":14},{"sys":19516},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19518},{"url":389,"details":19519,"fileName":395,"contentType":396},{"size":391,"image":19520},{"width":393,"height":394},{"sys":19522,"fields":19524},{"id":19523,"createdAt":18396},"2faZxRvPQhG6UiwkwOCQNY",{"title":19525,"slug":19526,"articleIntro":19525,"category":19527},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[19528],{"metadata":19529,"sys":19532,"fields":19539},{"tags":19530,"concepts":19531},[],[],{"space":19533,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19535,"publishedVersion":345,"revision":62,"contentType":19537,"locale":29},{"sys":19534},{"type":12,"linkType":13,"id":14},{"sys":19536},{"id":21,"type":12,"linkType":22},{"sys":19538},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19540,"metaTitle":355,"metaDescription":356,"mainTitle":19541,"subtitle":374,"heroImage":19556,"ctaButton":397,"ctaLink":398},[354],{"data":19542,"content":19543,"nodeType":74},{},[19544,19550],{"data":19545,"content":19546,"nodeType":78},{},[19547],{"data":19548,"marks":19549,"value":366,"nodeType":82},{},[],{"data":19551,"content":19552,"nodeType":87},{},[19553],{"data":19554,"marks":19555,"value":373,"nodeType":82},{},[],{"metadata":19557,"sys":19560,"fields":19565},{"tags":19558,"concepts":19559},[],[],{"space":19561,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19563,"publishedVersion":62,"revision":44,"locale":29},{"sys":19562},{"type":12,"linkType":13,"id":14},{"sys":19564},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19566},{"url":389,"details":19567,"fileName":395,"contentType":396},{"size":391,"image":19568},{"width":393,"height":394},{"sys":19570,"fields":19573},{"id":19571,"createdAt":19572},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":19574,"slug":19575,"articleIntro":19574,"category":19576},"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",[19577],{"metadata":19578,"sys":19581,"fields":19588},{"tags":19579,"concepts":19580},[],[],{"space":19582,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19584,"publishedVersion":345,"revision":62,"contentType":19586,"locale":29},{"sys":19583},{"type":12,"linkType":13,"id":14},{"sys":19585},{"id":21,"type":12,"linkType":22},{"sys":19587},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19589,"metaTitle":355,"metaDescription":356,"mainTitle":19590,"subtitle":374,"heroImage":19605,"ctaButton":397,"ctaLink":398},[354],{"data":19591,"content":19592,"nodeType":74},{},[19593,19599],{"data":19594,"content":19595,"nodeType":78},{},[19596],{"data":19597,"marks":19598,"value":366,"nodeType":82},{},[],{"data":19600,"content":19601,"nodeType":87},{},[19602],{"data":19603,"marks":19604,"value":373,"nodeType":82},{},[],{"metadata":19606,"sys":19609,"fields":19614},{"tags":19607,"concepts":19608},[],[],{"space":19610,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19612,"publishedVersion":62,"revision":44,"locale":29},{"sys":19611},{"type":12,"linkType":13,"id":14},{"sys":19613},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19615},{"url":389,"details":19616,"fileName":395,"contentType":396},{"size":391,"image":19617},{"width":393,"height":394},{"sys":19619,"fields":19622},{"id":19620,"createdAt":19621},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":19623,"slug":19624,"articleIntro":19623,"category":19625},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[19626],{"metadata":19627,"sys":19630,"fields":19637},{"tags":19628,"concepts":19629},[],[],{"space":19631,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19633,"publishedVersion":345,"revision":62,"contentType":19635,"locale":29},{"sys":19632},{"type":12,"linkType":13,"id":14},{"sys":19634},{"id":21,"type":12,"linkType":22},{"sys":19636},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19638,"metaTitle":355,"metaDescription":356,"mainTitle":19639,"subtitle":374,"heroImage":19654,"ctaButton":397,"ctaLink":398},[354],{"data":19640,"content":19641,"nodeType":74},{},[19642,19648],{"data":19643,"content":19644,"nodeType":78},{},[19645],{"data":19646,"marks":19647,"value":366,"nodeType":82},{},[],{"data":19649,"content":19650,"nodeType":87},{},[19651],{"data":19652,"marks":19653,"value":373,"nodeType":82},{},[],{"metadata":19655,"sys":19658,"fields":19663},{"tags":19656,"concepts":19657},[],[],{"space":19659,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19661,"publishedVersion":62,"revision":44,"locale":29},{"sys":19660},{"type":12,"linkType":13,"id":14},{"sys":19662},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19664},{"url":389,"details":19665,"fileName":395,"contentType":396},{"size":391,"image":19666},{"width":393,"height":394},{"sys":19668,"fields":19671},{"id":19669,"createdAt":19670},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19672,"slug":19673,"articleIntro":19672,"category":19674},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19675],{"metadata":19676,"sys":19679,"fields":19686},{"tags":19677,"concepts":19678},[],[],{"space":19680,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19682,"publishedVersion":345,"revision":62,"contentType":19684,"locale":29},{"sys":19681},{"type":12,"linkType":13,"id":14},{"sys":19683},{"id":21,"type":12,"linkType":22},{"sys":19685},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19687,"metaTitle":355,"metaDescription":356,"mainTitle":19688,"subtitle":374,"heroImage":19703,"ctaButton":397,"ctaLink":398},[354],{"data":19689,"content":19690,"nodeType":74},{},[19691,19697],{"data":19692,"content":19693,"nodeType":78},{},[19694],{"data":19695,"marks":19696,"value":366,"nodeType":82},{},[],{"data":19698,"content":19699,"nodeType":87},{},[19700],{"data":19701,"marks":19702,"value":373,"nodeType":82},{},[],{"metadata":19704,"sys":19707,"fields":19712},{"tags":19705,"concepts":19706},[],[],{"space":19708,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19710,"publishedVersion":62,"revision":44,"locale":29},{"sys":19709},{"type":12,"linkType":13,"id":14},{"sys":19711},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19713},{"url":389,"details":19714,"fileName":395,"contentType":396},{"size":391,"image":19715},{"width":393,"height":394},{"sys":19717,"fields":19720},{"id":19718,"createdAt":19719},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":19721,"slug":19722,"articleIntro":-1,"category":19723},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[19724],{"metadata":19725,"sys":19728,"fields":19735},{"tags":19726,"concepts":19727},[],[],{"space":19729,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19731,"publishedVersion":345,"revision":62,"contentType":19733,"locale":29},{"sys":19730},{"type":12,"linkType":13,"id":14},{"sys":19732},{"id":21,"type":12,"linkType":22},{"sys":19734},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19736,"metaTitle":355,"metaDescription":356,"mainTitle":19737,"subtitle":374,"heroImage":19752,"ctaButton":397,"ctaLink":398},[354],{"data":19738,"content":19739,"nodeType":74},{},[19740,19746],{"data":19741,"content":19742,"nodeType":78},{},[19743],{"data":19744,"marks":19745,"value":366,"nodeType":82},{},[],{"data":19747,"content":19748,"nodeType":87},{},[19749],{"data":19750,"marks":19751,"value":373,"nodeType":82},{},[],{"metadata":19753,"sys":19756,"fields":19761},{"tags":19754,"concepts":19755},[],[],{"space":19757,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19759,"publishedVersion":62,"revision":44,"locale":29},{"sys":19758},{"type":12,"linkType":13,"id":14},{"sys":19760},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19762},{"url":389,"details":19763,"fileName":395,"contentType":396},{"size":391,"image":19764},{"width":393,"height":394},{"sys":19766,"fields":19769},{"id":19767,"createdAt":19768},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":19770,"slug":19771,"articleIntro":19770,"category":19772},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[19773],{"metadata":19774,"sys":19777,"fields":19784},{"tags":19775,"concepts":19776},[],[],{"space":19778,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19780,"publishedVersion":345,"revision":62,"contentType":19782,"locale":29},{"sys":19779},{"type":12,"linkType":13,"id":14},{"sys":19781},{"id":21,"type":12,"linkType":22},{"sys":19783},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19785,"metaTitle":355,"metaDescription":356,"mainTitle":19786,"subtitle":374,"heroImage":19801,"ctaButton":397,"ctaLink":398},[354],{"data":19787,"content":19788,"nodeType":74},{},[19789,19795],{"data":19790,"content":19791,"nodeType":78},{},[19792],{"data":19793,"marks":19794,"value":366,"nodeType":82},{},[],{"data":19796,"content":19797,"nodeType":87},{},[19798],{"data":19799,"marks":19800,"value":373,"nodeType":82},{},[],{"metadata":19802,"sys":19805,"fields":19810},{"tags":19803,"concepts":19804},[],[],{"space":19806,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19808,"publishedVersion":62,"revision":44,"locale":29},{"sys":19807},{"type":12,"linkType":13,"id":14},{"sys":19809},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19811},{"url":389,"details":19812,"fileName":395,"contentType":396},{"size":391,"image":19813},{"width":393,"height":394},{"sys":19815,"fields":19818},{"id":19816,"createdAt":19817},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19819,"slug":19820,"articleIntro":19819,"category":19821},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19822],{"metadata":19823,"sys":19826,"fields":19833},{"tags":19824,"concepts":19825},[],[],{"space":19827,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19829,"publishedVersion":345,"revision":62,"contentType":19831,"locale":29},{"sys":19828},{"type":12,"linkType":13,"id":14},{"sys":19830},{"id":21,"type":12,"linkType":22},{"sys":19832},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19834,"metaTitle":355,"metaDescription":356,"mainTitle":19835,"subtitle":374,"heroImage":19850,"ctaButton":397,"ctaLink":398},[354],{"data":19836,"content":19837,"nodeType":74},{},[19838,19844],{"data":19839,"content":19840,"nodeType":78},{},[19841],{"data":19842,"marks":19843,"value":366,"nodeType":82},{},[],{"data":19845,"content":19846,"nodeType":87},{},[19847],{"data":19848,"marks":19849,"value":373,"nodeType":82},{},[],{"metadata":19851,"sys":19854,"fields":19859},{"tags":19852,"concepts":19853},[],[],{"space":19855,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19857,"publishedVersion":62,"revision":44,"locale":29},{"sys":19856},{"type":12,"linkType":13,"id":14},{"sys":19858},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19860},{"url":389,"details":19861,"fileName":395,"contentType":396},{"size":391,"image":19862},{"width":393,"height":394},{"sys":19864,"fields":19867},{"id":19865,"createdAt":19866},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":19868,"slug":19869,"articleIntro":-1,"category":19870},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[19871],{"metadata":19872,"sys":19875,"fields":19882},{"tags":19873,"concepts":19874},[],[],{"space":19876,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19878,"publishedVersion":345,"revision":62,"contentType":19880,"locale":29},{"sys":19877},{"type":12,"linkType":13,"id":14},{"sys":19879},{"id":21,"type":12,"linkType":22},{"sys":19881},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19883,"metaTitle":355,"metaDescription":356,"mainTitle":19884,"subtitle":374,"heroImage":19899,"ctaButton":397,"ctaLink":398},[354],{"data":19885,"content":19886,"nodeType":74},{},[19887,19893],{"data":19888,"content":19889,"nodeType":78},{},[19890],{"data":19891,"marks":19892,"value":366,"nodeType":82},{},[],{"data":19894,"content":19895,"nodeType":87},{},[19896],{"data":19897,"marks":19898,"value":373,"nodeType":82},{},[],{"metadata":19900,"sys":19903,"fields":19908},{"tags":19901,"concepts":19902},[],[],{"space":19904,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19906,"publishedVersion":62,"revision":44,"locale":29},{"sys":19905},{"type":12,"linkType":13,"id":14},{"sys":19907},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19909},{"url":389,"details":19910,"fileName":395,"contentType":396},{"size":391,"image":19911},{"width":393,"height":394},{"sys":19913,"fields":19916},{"id":19914,"createdAt":19915},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":19917,"slug":19918,"articleIntro":-1,"category":19919},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[19920],{"metadata":19921,"sys":19924,"fields":19931},{"tags":19922,"concepts":19923},[],[],{"space":19925,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19927,"publishedVersion":345,"revision":62,"contentType":19929,"locale":29},{"sys":19926},{"type":12,"linkType":13,"id":14},{"sys":19928},{"id":21,"type":12,"linkType":22},{"sys":19930},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19932,"metaTitle":355,"metaDescription":356,"mainTitle":19933,"subtitle":374,"heroImage":19948,"ctaButton":397,"ctaLink":398},[354],{"data":19934,"content":19935,"nodeType":74},{},[19936,19942],{"data":19937,"content":19938,"nodeType":78},{},[19939],{"data":19940,"marks":19941,"value":366,"nodeType":82},{},[],{"data":19943,"content":19944,"nodeType":87},{},[19945],{"data":19946,"marks":19947,"value":373,"nodeType":82},{},[],{"metadata":19949,"sys":19952,"fields":19957},{"tags":19950,"concepts":19951},[],[],{"space":19953,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":19955,"publishedVersion":62,"revision":44,"locale":29},{"sys":19954},{"type":12,"linkType":13,"id":14},{"sys":19956},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":19958},{"url":389,"details":19959,"fileName":395,"contentType":396},{"size":391,"image":19960},{"width":393,"height":394},{"sys":19962,"fields":19965},{"id":19963,"createdAt":19964},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":19966,"slug":19967,"articleIntro":-1,"category":19968},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[19969],{"metadata":19970,"sys":19973,"fields":19980},{"tags":19971,"concepts":19972},[],[],{"space":19974,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":19976,"publishedVersion":345,"revision":62,"contentType":19978,"locale":29},{"sys":19975},{"type":12,"linkType":13,"id":14},{"sys":19977},{"id":21,"type":12,"linkType":22},{"sys":19979},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":19981,"metaTitle":355,"metaDescription":356,"mainTitle":19982,"subtitle":374,"heroImage":19997,"ctaButton":397,"ctaLink":398},[354],{"data":19983,"content":19984,"nodeType":74},{},[19985,19991],{"data":19986,"content":19987,"nodeType":78},{},[19988],{"data":19989,"marks":19990,"value":366,"nodeType":82},{},[],{"data":19992,"content":19993,"nodeType":87},{},[19994],{"data":19995,"marks":19996,"value":373,"nodeType":82},{},[],{"metadata":19998,"sys":20001,"fields":20006},{"tags":19999,"concepts":20000},[],[],{"space":20002,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20004,"publishedVersion":62,"revision":44,"locale":29},{"sys":20003},{"type":12,"linkType":13,"id":14},{"sys":20005},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20007},{"url":389,"details":20008,"fileName":395,"contentType":396},{"size":391,"image":20009},{"width":393,"height":394},{"sys":20011,"fields":20014},{"id":20012,"createdAt":20013},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":20015,"slug":20016,"articleIntro":20015,"category":20017},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[20018],{"metadata":20019,"sys":20022,"fields":20029},{"tags":20020,"concepts":20021},[],[],{"space":20023,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20025,"publishedVersion":345,"revision":62,"contentType":20027,"locale":29},{"sys":20024},{"type":12,"linkType":13,"id":14},{"sys":20026},{"id":21,"type":12,"linkType":22},{"sys":20028},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20030,"metaTitle":355,"metaDescription":356,"mainTitle":20031,"subtitle":374,"heroImage":20046,"ctaButton":397,"ctaLink":398},[354],{"data":20032,"content":20033,"nodeType":74},{},[20034,20040],{"data":20035,"content":20036,"nodeType":78},{},[20037],{"data":20038,"marks":20039,"value":366,"nodeType":82},{},[],{"data":20041,"content":20042,"nodeType":87},{},[20043],{"data":20044,"marks":20045,"value":373,"nodeType":82},{},[],{"metadata":20047,"sys":20050,"fields":20055},{"tags":20048,"concepts":20049},[],[],{"space":20051,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20053,"publishedVersion":62,"revision":44,"locale":29},{"sys":20052},{"type":12,"linkType":13,"id":14},{"sys":20054},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20056},{"url":389,"details":20057,"fileName":395,"contentType":396},{"size":391,"image":20058},{"width":393,"height":394},{"sys":20060,"fields":20063},{"id":20061,"createdAt":20062},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":20064,"slug":20065,"articleIntro":-1,"category":20066},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[20067],{"metadata":20068,"sys":20071,"fields":20078},{"tags":20069,"concepts":20070},[],[],{"space":20072,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20074,"publishedVersion":345,"revision":62,"contentType":20076,"locale":29},{"sys":20073},{"type":12,"linkType":13,"id":14},{"sys":20075},{"id":21,"type":12,"linkType":22},{"sys":20077},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20079,"metaTitle":355,"metaDescription":356,"mainTitle":20080,"subtitle":374,"heroImage":20095,"ctaButton":397,"ctaLink":398},[354],{"data":20081,"content":20082,"nodeType":74},{},[20083,20089],{"data":20084,"content":20085,"nodeType":78},{},[20086],{"data":20087,"marks":20088,"value":366,"nodeType":82},{},[],{"data":20090,"content":20091,"nodeType":87},{},[20092],{"data":20093,"marks":20094,"value":373,"nodeType":82},{},[],{"metadata":20096,"sys":20099,"fields":20104},{"tags":20097,"concepts":20098},[],[],{"space":20100,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20102,"publishedVersion":62,"revision":44,"locale":29},{"sys":20101},{"type":12,"linkType":13,"id":14},{"sys":20103},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20105},{"url":389,"details":20106,"fileName":395,"contentType":396},{"size":391,"image":20107},{"width":393,"height":394},{"sys":20109,"fields":20112},{"id":20110,"createdAt":20111},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":20113,"slug":20114,"articleIntro":20113,"category":20115},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[20116],{"metadata":20117,"sys":20120,"fields":20127},{"tags":20118,"concepts":20119},[],[],{"space":20121,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20123,"publishedVersion":345,"revision":62,"contentType":20125,"locale":29},{"sys":20122},{"type":12,"linkType":13,"id":14},{"sys":20124},{"id":21,"type":12,"linkType":22},{"sys":20126},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20128,"metaTitle":355,"metaDescription":356,"mainTitle":20129,"subtitle":374,"heroImage":20144,"ctaButton":397,"ctaLink":398},[354],{"data":20130,"content":20131,"nodeType":74},{},[20132,20138],{"data":20133,"content":20134,"nodeType":78},{},[20135],{"data":20136,"marks":20137,"value":366,"nodeType":82},{},[],{"data":20139,"content":20140,"nodeType":87},{},[20141],{"data":20142,"marks":20143,"value":373,"nodeType":82},{},[],{"metadata":20145,"sys":20148,"fields":20153},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20151,"publishedVersion":62,"revision":44,"locale":29},{"sys":20150},{"type":12,"linkType":13,"id":14},{"sys":20152},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20154},{"url":389,"details":20155,"fileName":395,"contentType":396},{"size":391,"image":20156},{"width":393,"height":394},{"sys":20158,"fields":20161},{"id":20159,"createdAt":20160},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":20162,"slug":20163,"articleIntro":20162,"category":20164},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[20165],{"metadata":20166,"sys":20169,"fields":20176},{"tags":20167,"concepts":20168},[],[],{"space":20170,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20172,"publishedVersion":345,"revision":62,"contentType":20174,"locale":29},{"sys":20171},{"type":12,"linkType":13,"id":14},{"sys":20173},{"id":21,"type":12,"linkType":22},{"sys":20175},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20177,"metaTitle":355,"metaDescription":356,"mainTitle":20178,"subtitle":374,"heroImage":20193,"ctaButton":397,"ctaLink":398},[354],{"data":20179,"content":20180,"nodeType":74},{},[20181,20187],{"data":20182,"content":20183,"nodeType":78},{},[20184],{"data":20185,"marks":20186,"value":366,"nodeType":82},{},[],{"data":20188,"content":20189,"nodeType":87},{},[20190],{"data":20191,"marks":20192,"value":373,"nodeType":82},{},[],{"metadata":20194,"sys":20197,"fields":20202},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20200,"publishedVersion":62,"revision":44,"locale":29},{"sys":20199},{"type":12,"linkType":13,"id":14},{"sys":20201},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20203},{"url":389,"details":20204,"fileName":395,"contentType":396},{"size":391,"image":20205},{"width":393,"height":394},{"sys":20207,"fields":20210},{"id":20208,"createdAt":20209},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":20211,"slug":20212,"articleIntro":-1,"category":20213},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[20214],{"metadata":20215,"sys":20218,"fields":20225},{"tags":20216,"concepts":20217},[],[],{"space":20219,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20221,"publishedVersion":345,"revision":62,"contentType":20223,"locale":29},{"sys":20220},{"type":12,"linkType":13,"id":14},{"sys":20222},{"id":21,"type":12,"linkType":22},{"sys":20224},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20226,"metaTitle":355,"metaDescription":356,"mainTitle":20227,"subtitle":374,"heroImage":20242,"ctaButton":397,"ctaLink":398},[354],{"data":20228,"content":20229,"nodeType":74},{},[20230,20236],{"data":20231,"content":20232,"nodeType":78},{},[20233],{"data":20234,"marks":20235,"value":366,"nodeType":82},{},[],{"data":20237,"content":20238,"nodeType":87},{},[20239],{"data":20240,"marks":20241,"value":373,"nodeType":82},{},[],{"metadata":20243,"sys":20246,"fields":20251},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20249,"publishedVersion":62,"revision":44,"locale":29},{"sys":20248},{"type":12,"linkType":13,"id":14},{"sys":20250},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20252},{"url":389,"details":20253,"fileName":395,"contentType":396},{"size":391,"image":20254},{"width":393,"height":394},{"sys":20256,"fields":20259},{"id":20257,"createdAt":20258},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":20260,"slug":20261,"articleIntro":20260,"category":20262},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[20263],{"metadata":20264,"sys":20267,"fields":20274},{"tags":20265,"concepts":20266},[],[],{"space":20268,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20270,"publishedVersion":345,"revision":62,"contentType":20272,"locale":29},{"sys":20269},{"type":12,"linkType":13,"id":14},{"sys":20271},{"id":21,"type":12,"linkType":22},{"sys":20273},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20275,"metaTitle":355,"metaDescription":356,"mainTitle":20276,"subtitle":374,"heroImage":20291,"ctaButton":397,"ctaLink":398},[354],{"data":20277,"content":20278,"nodeType":74},{},[20279,20285],{"data":20280,"content":20281,"nodeType":78},{},[20282],{"data":20283,"marks":20284,"value":366,"nodeType":82},{},[],{"data":20286,"content":20287,"nodeType":87},{},[20288],{"data":20289,"marks":20290,"value":373,"nodeType":82},{},[],{"metadata":20292,"sys":20295,"fields":20300},{"tags":20293,"concepts":20294},[],[],{"space":20296,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20298,"publishedVersion":62,"revision":44,"locale":29},{"sys":20297},{"type":12,"linkType":13,"id":14},{"sys":20299},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20301},{"url":389,"details":20302,"fileName":395,"contentType":396},{"size":391,"image":20303},{"width":393,"height":394},{"sys":20305,"fields":20308},{"id":20306,"createdAt":20307},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":20309,"slug":20310,"articleIntro":20309,"category":20311},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[20312],{"metadata":20313,"sys":20316,"fields":20323},{"tags":20314,"concepts":20315},[],[],{"space":20317,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20319,"publishedVersion":345,"revision":62,"contentType":20321,"locale":29},{"sys":20318},{"type":12,"linkType":13,"id":14},{"sys":20320},{"id":21,"type":12,"linkType":22},{"sys":20322},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20324,"metaTitle":355,"metaDescription":356,"mainTitle":20325,"subtitle":374,"heroImage":20340,"ctaButton":397,"ctaLink":398},[354],{"data":20326,"content":20327,"nodeType":74},{},[20328,20334],{"data":20329,"content":20330,"nodeType":78},{},[20331],{"data":20332,"marks":20333,"value":366,"nodeType":82},{},[],{"data":20335,"content":20336,"nodeType":87},{},[20337],{"data":20338,"marks":20339,"value":373,"nodeType":82},{},[],{"metadata":20341,"sys":20344,"fields":20349},{"tags":20342,"concepts":20343},[],[],{"space":20345,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20347,"publishedVersion":62,"revision":44,"locale":29},{"sys":20346},{"type":12,"linkType":13,"id":14},{"sys":20348},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20350},{"url":389,"details":20351,"fileName":395,"contentType":396},{"size":391,"image":20352},{"width":393,"height":394},{"sys":20354,"fields":20357},{"id":20355,"createdAt":20356},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":20358,"slug":20359,"articleIntro":-1,"category":20360},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[20361],{"metadata":20362,"sys":20365,"fields":20372},{"tags":20363,"concepts":20364},[],[],{"space":20366,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20368,"publishedVersion":345,"revision":62,"contentType":20370,"locale":29},{"sys":20367},{"type":12,"linkType":13,"id":14},{"sys":20369},{"id":21,"type":12,"linkType":22},{"sys":20371},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20373,"metaTitle":355,"metaDescription":356,"mainTitle":20374,"subtitle":374,"heroImage":20389,"ctaButton":397,"ctaLink":398},[354],{"data":20375,"content":20376,"nodeType":74},{},[20377,20383],{"data":20378,"content":20379,"nodeType":78},{},[20380],{"data":20381,"marks":20382,"value":366,"nodeType":82},{},[],{"data":20384,"content":20385,"nodeType":87},{},[20386],{"data":20387,"marks":20388,"value":373,"nodeType":82},{},[],{"metadata":20390,"sys":20393,"fields":20398},{"tags":20391,"concepts":20392},[],[],{"space":20394,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20396,"publishedVersion":62,"revision":44,"locale":29},{"sys":20395},{"type":12,"linkType":13,"id":14},{"sys":20397},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20399},{"url":389,"details":20400,"fileName":395,"contentType":396},{"size":391,"image":20401},{"width":393,"height":394},{"sys":20403,"fields":20406},{"id":20404,"createdAt":20405},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":20407,"slug":20408,"articleIntro":20407,"category":20409},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[20410],{"metadata":20411,"sys":20414,"fields":20421},{"tags":20412,"concepts":20413},[],[],{"space":20415,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20417,"publishedVersion":345,"revision":62,"contentType":20419,"locale":29},{"sys":20416},{"type":12,"linkType":13,"id":14},{"sys":20418},{"id":21,"type":12,"linkType":22},{"sys":20420},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20422,"metaTitle":355,"metaDescription":356,"mainTitle":20423,"subtitle":374,"heroImage":20438,"ctaButton":397,"ctaLink":398},[354],{"data":20424,"content":20425,"nodeType":74},{},[20426,20432],{"data":20427,"content":20428,"nodeType":78},{},[20429],{"data":20430,"marks":20431,"value":366,"nodeType":82},{},[],{"data":20433,"content":20434,"nodeType":87},{},[20435],{"data":20436,"marks":20437,"value":373,"nodeType":82},{},[],{"metadata":20439,"sys":20442,"fields":20447},{"tags":20440,"concepts":20441},[],[],{"space":20443,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20445,"publishedVersion":62,"revision":44,"locale":29},{"sys":20444},{"type":12,"linkType":13,"id":14},{"sys":20446},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20448},{"url":389,"details":20449,"fileName":395,"contentType":396},{"size":391,"image":20450},{"width":393,"height":394},{"sys":20452,"fields":20455},{"id":20453,"createdAt":20454},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":20456,"slug":20457,"articleIntro":20456,"category":20458},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[20459],{"metadata":20460,"sys":20463,"fields":20470},{"tags":20461,"concepts":20462},[],[],{"space":20464,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20466,"publishedVersion":345,"revision":62,"contentType":20468,"locale":29},{"sys":20465},{"type":12,"linkType":13,"id":14},{"sys":20467},{"id":21,"type":12,"linkType":22},{"sys":20469},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20471,"metaTitle":355,"metaDescription":356,"mainTitle":20472,"subtitle":374,"heroImage":20487,"ctaButton":397,"ctaLink":398},[354],{"data":20473,"content":20474,"nodeType":74},{},[20475,20481],{"data":20476,"content":20477,"nodeType":78},{},[20478],{"data":20479,"marks":20480,"value":366,"nodeType":82},{},[],{"data":20482,"content":20483,"nodeType":87},{},[20484],{"data":20485,"marks":20486,"value":373,"nodeType":82},{},[],{"metadata":20488,"sys":20491,"fields":20496},{"tags":20489,"concepts":20490},[],[],{"space":20492,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20494,"publishedVersion":62,"revision":44,"locale":29},{"sys":20493},{"type":12,"linkType":13,"id":14},{"sys":20495},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20497},{"url":389,"details":20498,"fileName":395,"contentType":396},{"size":391,"image":20499},{"width":393,"height":394},{"sys":20501,"fields":20504},{"id":20502,"createdAt":20503},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":20505,"slug":20506,"articleIntro":20505,"category":20507},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[20508],{"metadata":20509,"sys":20512,"fields":20519},{"tags":20510,"concepts":20511},[],[],{"space":20513,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20515,"publishedVersion":345,"revision":62,"contentType":20517,"locale":29},{"sys":20514},{"type":12,"linkType":13,"id":14},{"sys":20516},{"id":21,"type":12,"linkType":22},{"sys":20518},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20520,"metaTitle":355,"metaDescription":356,"mainTitle":20521,"subtitle":374,"heroImage":20536,"ctaButton":397,"ctaLink":398},[354],{"data":20522,"content":20523,"nodeType":74},{},[20524,20530],{"data":20525,"content":20526,"nodeType":78},{},[20527],{"data":20528,"marks":20529,"value":366,"nodeType":82},{},[],{"data":20531,"content":20532,"nodeType":87},{},[20533],{"data":20534,"marks":20535,"value":373,"nodeType":82},{},[],{"metadata":20537,"sys":20540,"fields":20545},{"tags":20538,"concepts":20539},[],[],{"space":20541,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20543,"publishedVersion":62,"revision":44,"locale":29},{"sys":20542},{"type":12,"linkType":13,"id":14},{"sys":20544},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20546},{"url":389,"details":20547,"fileName":395,"contentType":396},{"size":391,"image":20548},{"width":393,"height":394},{"sys":20550,"fields":20553},{"id":20551,"createdAt":20552},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":20554,"slug":20555,"articleIntro":20554,"category":20556},"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",[20557],{"metadata":20558,"sys":20561,"fields":20568},{"tags":20559,"concepts":20560},[],[],{"space":20562,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20564,"publishedVersion":345,"revision":62,"contentType":20566,"locale":29},{"sys":20563},{"type":12,"linkType":13,"id":14},{"sys":20565},{"id":21,"type":12,"linkType":22},{"sys":20567},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20569,"metaTitle":355,"metaDescription":356,"mainTitle":20570,"subtitle":374,"heroImage":20585,"ctaButton":397,"ctaLink":398},[354],{"data":20571,"content":20572,"nodeType":74},{},[20573,20579],{"data":20574,"content":20575,"nodeType":78},{},[20576],{"data":20577,"marks":20578,"value":366,"nodeType":82},{},[],{"data":20580,"content":20581,"nodeType":87},{},[20582],{"data":20583,"marks":20584,"value":373,"nodeType":82},{},[],{"metadata":20586,"sys":20589,"fields":20594},{"tags":20587,"concepts":20588},[],[],{"space":20590,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20592,"publishedVersion":62,"revision":44,"locale":29},{"sys":20591},{"type":12,"linkType":13,"id":14},{"sys":20593},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20595},{"url":389,"details":20596,"fileName":395,"contentType":396},{"size":391,"image":20597},{"width":393,"height":394},{"sys":20599,"fields":20602},{"id":20600,"createdAt":20601},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":20603,"slug":20604,"articleIntro":20603,"category":20605},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[20606],{"metadata":20607,"sys":20610,"fields":20617},{"tags":20608,"concepts":20609},[],[],{"space":20611,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20613,"publishedVersion":345,"revision":62,"contentType":20615,"locale":29},{"sys":20612},{"type":12,"linkType":13,"id":14},{"sys":20614},{"id":21,"type":12,"linkType":22},{"sys":20616},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20618,"metaTitle":355,"metaDescription":356,"mainTitle":20619,"subtitle":374,"heroImage":20634,"ctaButton":397,"ctaLink":398},[354],{"data":20620,"content":20621,"nodeType":74},{},[20622,20628],{"data":20623,"content":20624,"nodeType":78},{},[20625],{"data":20626,"marks":20627,"value":366,"nodeType":82},{},[],{"data":20629,"content":20630,"nodeType":87},{},[20631],{"data":20632,"marks":20633,"value":373,"nodeType":82},{},[],{"metadata":20635,"sys":20638,"fields":20643},{"tags":20636,"concepts":20637},[],[],{"space":20639,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20641,"publishedVersion":62,"revision":44,"locale":29},{"sys":20640},{"type":12,"linkType":13,"id":14},{"sys":20642},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20644},{"url":389,"details":20645,"fileName":395,"contentType":396},{"size":391,"image":20646},{"width":393,"height":394},{"sys":20648,"fields":20651},{"id":20649,"createdAt":20650},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":20652,"slug":20653,"articleIntro":20652,"category":20654},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[20655],{"metadata":20656,"sys":20659,"fields":20666},{"tags":20657,"concepts":20658},[],[],{"space":20660,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20662,"publishedVersion":345,"revision":62,"contentType":20664,"locale":29},{"sys":20661},{"type":12,"linkType":13,"id":14},{"sys":20663},{"id":21,"type":12,"linkType":22},{"sys":20665},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20667,"metaTitle":355,"metaDescription":356,"mainTitle":20668,"subtitle":374,"heroImage":20683,"ctaButton":397,"ctaLink":398},[354],{"data":20669,"content":20670,"nodeType":74},{},[20671,20677],{"data":20672,"content":20673,"nodeType":78},{},[20674],{"data":20675,"marks":20676,"value":366,"nodeType":82},{},[],{"data":20678,"content":20679,"nodeType":87},{},[20680],{"data":20681,"marks":20682,"value":373,"nodeType":82},{},[],{"metadata":20684,"sys":20687,"fields":20692},{"tags":20685,"concepts":20686},[],[],{"space":20688,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20690,"publishedVersion":62,"revision":44,"locale":29},{"sys":20689},{"type":12,"linkType":13,"id":14},{"sys":20691},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20693},{"url":389,"details":20694,"fileName":395,"contentType":396},{"size":391,"image":20695},{"width":393,"height":394},{"sys":20697,"fields":20700},{"id":20698,"createdAt":20699},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20701,"slug":20702,"articleIntro":20701,"category":20703},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20704],{"metadata":20705,"sys":20708,"fields":20715},{"tags":20706,"concepts":20707},[],[],{"space":20709,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20711,"publishedVersion":345,"revision":62,"contentType":20713,"locale":29},{"sys":20710},{"type":12,"linkType":13,"id":14},{"sys":20712},{"id":21,"type":12,"linkType":22},{"sys":20714},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20716,"metaTitle":355,"metaDescription":356,"mainTitle":20717,"subtitle":374,"heroImage":20732,"ctaButton":397,"ctaLink":398},[354],{"data":20718,"content":20719,"nodeType":74},{},[20720,20726],{"data":20721,"content":20722,"nodeType":78},{},[20723],{"data":20724,"marks":20725,"value":366,"nodeType":82},{},[],{"data":20727,"content":20728,"nodeType":87},{},[20729],{"data":20730,"marks":20731,"value":373,"nodeType":82},{},[],{"metadata":20733,"sys":20736,"fields":20741},{"tags":20734,"concepts":20735},[],[],{"space":20737,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20739,"publishedVersion":62,"revision":44,"locale":29},{"sys":20738},{"type":12,"linkType":13,"id":14},{"sys":20740},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20742},{"url":389,"details":20743,"fileName":395,"contentType":396},{"size":391,"image":20744},{"width":393,"height":394},{"sys":20746,"fields":20749},{"id":20747,"createdAt":20748},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":20750,"slug":20751,"articleIntro":20752,"category":20753},"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.",[20754],{"metadata":20755,"sys":20758,"fields":20765},{"tags":20756,"concepts":20757},[],[],{"space":20759,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20761,"publishedVersion":345,"revision":62,"contentType":20763,"locale":29},{"sys":20760},{"type":12,"linkType":13,"id":14},{"sys":20762},{"id":21,"type":12,"linkType":22},{"sys":20764},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20766,"metaTitle":355,"metaDescription":356,"mainTitle":20767,"subtitle":374,"heroImage":20782,"ctaButton":397,"ctaLink":398},[354],{"data":20768,"content":20769,"nodeType":74},{},[20770,20776],{"data":20771,"content":20772,"nodeType":78},{},[20773],{"data":20774,"marks":20775,"value":366,"nodeType":82},{},[],{"data":20777,"content":20778,"nodeType":87},{},[20779],{"data":20780,"marks":20781,"value":373,"nodeType":82},{},[],{"metadata":20783,"sys":20786,"fields":20791},{"tags":20784,"concepts":20785},[],[],{"space":20787,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20789,"publishedVersion":62,"revision":44,"locale":29},{"sys":20788},{"type":12,"linkType":13,"id":14},{"sys":20790},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20792},{"url":389,"details":20793,"fileName":395,"contentType":396},{"size":391,"image":20794},{"width":393,"height":394},{"sys":20796,"fields":20799},{"id":20797,"createdAt":20798},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":20800,"slug":20801,"articleIntro":20800,"category":20802},"2768 - Intérêts courus","compte-2768-interets-courus",[20803],{"metadata":20804,"sys":20807,"fields":20814},{"tags":20805,"concepts":20806},[],[],{"space":20808,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20810,"publishedVersion":345,"revision":62,"contentType":20812,"locale":29},{"sys":20809},{"type":12,"linkType":13,"id":14},{"sys":20811},{"id":21,"type":12,"linkType":22},{"sys":20813},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20815,"metaTitle":355,"metaDescription":356,"mainTitle":20816,"subtitle":374,"heroImage":20831,"ctaButton":397,"ctaLink":398},[354],{"data":20817,"content":20818,"nodeType":74},{},[20819,20825],{"data":20820,"content":20821,"nodeType":78},{},[20822],{"data":20823,"marks":20824,"value":366,"nodeType":82},{},[],{"data":20826,"content":20827,"nodeType":87},{},[20828],{"data":20829,"marks":20830,"value":373,"nodeType":82},{},[],{"metadata":20832,"sys":20835,"fields":20840},{"tags":20833,"concepts":20834},[],[],{"space":20836,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20838,"publishedVersion":62,"revision":44,"locale":29},{"sys":20837},{"type":12,"linkType":13,"id":14},{"sys":20839},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20841},{"url":389,"details":20842,"fileName":395,"contentType":396},{"size":391,"image":20843},{"width":393,"height":394},{"sys":20845,"fields":20848},{"id":20846,"createdAt":20847},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":20849,"slug":20850,"articleIntro":20849,"category":20851},"2313 - Constructions","compte-2313-constructions",[20852],{"metadata":20853,"sys":20856,"fields":20863},{"tags":20854,"concepts":20855},[],[],{"space":20857,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20859,"publishedVersion":345,"revision":62,"contentType":20861,"locale":29},{"sys":20858},{"type":12,"linkType":13,"id":14},{"sys":20860},{"id":21,"type":12,"linkType":22},{"sys":20862},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20864,"metaTitle":355,"metaDescription":356,"mainTitle":20865,"subtitle":374,"heroImage":20880,"ctaButton":397,"ctaLink":398},[354],{"data":20866,"content":20867,"nodeType":74},{},[20868,20874],{"data":20869,"content":20870,"nodeType":78},{},[20871],{"data":20872,"marks":20873,"value":366,"nodeType":82},{},[],{"data":20875,"content":20876,"nodeType":87},{},[20877],{"data":20878,"marks":20879,"value":373,"nodeType":82},{},[],{"metadata":20881,"sys":20884,"fields":20889},{"tags":20882,"concepts":20883},[],[],{"space":20885,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20887,"publishedVersion":62,"revision":44,"locale":29},{"sys":20886},{"type":12,"linkType":13,"id":14},{"sys":20888},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20890},{"url":389,"details":20891,"fileName":395,"contentType":396},{"size":391,"image":20892},{"width":393,"height":394},{"sys":20894,"fields":20897},{"id":20895,"createdAt":20896},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20898,"slug":20899,"articleIntro":20898,"category":20900},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20901],{"metadata":20902,"sys":20905,"fields":20912},{"tags":20903,"concepts":20904},[],[],{"space":20906,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20908,"publishedVersion":345,"revision":62,"contentType":20910,"locale":29},{"sys":20907},{"type":12,"linkType":13,"id":14},{"sys":20909},{"id":21,"type":12,"linkType":22},{"sys":20911},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20913,"metaTitle":355,"metaDescription":356,"mainTitle":20914,"subtitle":374,"heroImage":20929,"ctaButton":397,"ctaLink":398},[354],{"data":20915,"content":20916,"nodeType":74},{},[20917,20923],{"data":20918,"content":20919,"nodeType":78},{},[20920],{"data":20921,"marks":20922,"value":366,"nodeType":82},{},[],{"data":20924,"content":20925,"nodeType":87},{},[20926],{"data":20927,"marks":20928,"value":373,"nodeType":82},{},[],{"metadata":20930,"sys":20933,"fields":20938},{"tags":20931,"concepts":20932},[],[],{"space":20934,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20936,"publishedVersion":62,"revision":44,"locale":29},{"sys":20935},{"type":12,"linkType":13,"id":14},{"sys":20937},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20939},{"url":389,"details":20940,"fileName":395,"contentType":396},{"size":391,"image":20941},{"width":393,"height":394},{"sys":20943,"fields":20946},{"id":20944,"createdAt":20945},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":20947,"slug":20948,"articleIntro":20947,"category":20949},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[20950],{"metadata":20951,"sys":20954,"fields":20961},{"tags":20952,"concepts":20953},[],[],{"space":20955,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":20957,"publishedVersion":345,"revision":62,"contentType":20959,"locale":29},{"sys":20956},{"type":12,"linkType":13,"id":14},{"sys":20958},{"id":21,"type":12,"linkType":22},{"sys":20960},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":20962,"metaTitle":355,"metaDescription":356,"mainTitle":20963,"subtitle":374,"heroImage":20978,"ctaButton":397,"ctaLink":398},[354],{"data":20964,"content":20965,"nodeType":74},{},[20966,20972],{"data":20967,"content":20968,"nodeType":78},{},[20969],{"data":20970,"marks":20971,"value":366,"nodeType":82},{},[],{"data":20973,"content":20974,"nodeType":87},{},[20975],{"data":20976,"marks":20977,"value":373,"nodeType":82},{},[],{"metadata":20979,"sys":20982,"fields":20987},{"tags":20980,"concepts":20981},[],[],{"space":20983,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":20985,"publishedVersion":62,"revision":44,"locale":29},{"sys":20984},{"type":12,"linkType":13,"id":14},{"sys":20986},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":20988},{"url":389,"details":20989,"fileName":395,"contentType":396},{"size":391,"image":20990},{"width":393,"height":394},{"sys":20992,"fields":20995},{"id":20993,"createdAt":20994},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":20996,"slug":20997,"articleIntro":20996,"category":20998},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[20999],{"metadata":21000,"sys":21003,"fields":21010},{"tags":21001,"concepts":21002},[],[],{"space":21004,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21006,"publishedVersion":345,"revision":62,"contentType":21008,"locale":29},{"sys":21005},{"type":12,"linkType":13,"id":14},{"sys":21007},{"id":21,"type":12,"linkType":22},{"sys":21009},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21011,"metaTitle":355,"metaDescription":356,"mainTitle":21012,"subtitle":374,"heroImage":21027,"ctaButton":397,"ctaLink":398},[354],{"data":21013,"content":21014,"nodeType":74},{},[21015,21021],{"data":21016,"content":21017,"nodeType":78},{},[21018],{"data":21019,"marks":21020,"value":366,"nodeType":82},{},[],{"data":21022,"content":21023,"nodeType":87},{},[21024],{"data":21025,"marks":21026,"value":373,"nodeType":82},{},[],{"metadata":21028,"sys":21031,"fields":21036},{"tags":21029,"concepts":21030},[],[],{"space":21032,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21034,"publishedVersion":62,"revision":44,"locale":29},{"sys":21033},{"type":12,"linkType":13,"id":14},{"sys":21035},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21037},{"url":389,"details":21038,"fileName":395,"contentType":396},{"size":391,"image":21039},{"width":393,"height":394},{"sys":21041,"fields":21044},{"id":21042,"createdAt":21043},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21045,"slug":21046,"articleIntro":21045,"category":21047},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21048],{"metadata":21049,"sys":21052,"fields":21059},{"tags":21050,"concepts":21051},[],[],{"space":21053,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21055,"publishedVersion":345,"revision":62,"contentType":21057,"locale":29},{"sys":21054},{"type":12,"linkType":13,"id":14},{"sys":21056},{"id":21,"type":12,"linkType":22},{"sys":21058},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21060,"metaTitle":355,"metaDescription":356,"mainTitle":21061,"subtitle":374,"heroImage":21076,"ctaButton":397,"ctaLink":398},[354],{"data":21062,"content":21063,"nodeType":74},{},[21064,21070],{"data":21065,"content":21066,"nodeType":78},{},[21067],{"data":21068,"marks":21069,"value":366,"nodeType":82},{},[],{"data":21071,"content":21072,"nodeType":87},{},[21073],{"data":21074,"marks":21075,"value":373,"nodeType":82},{},[],{"metadata":21077,"sys":21080,"fields":21085},{"tags":21078,"concepts":21079},[],[],{"space":21081,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21083,"publishedVersion":62,"revision":44,"locale":29},{"sys":21082},{"type":12,"linkType":13,"id":14},{"sys":21084},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21086},{"url":389,"details":21087,"fileName":395,"contentType":396},{"size":391,"image":21088},{"width":393,"height":394},{"sys":21090,"fields":21093},{"id":21091,"createdAt":21092},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":21094,"slug":21095,"articleIntro":-1,"category":21096},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[21097],{"metadata":21098,"sys":21101,"fields":21108},{"tags":21099,"concepts":21100},[],[],{"space":21102,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21104,"publishedVersion":345,"revision":62,"contentType":21106,"locale":29},{"sys":21103},{"type":12,"linkType":13,"id":14},{"sys":21105},{"id":21,"type":12,"linkType":22},{"sys":21107},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21109,"metaTitle":355,"metaDescription":356,"mainTitle":21110,"subtitle":374,"heroImage":21125,"ctaButton":397,"ctaLink":398},[354],{"data":21111,"content":21112,"nodeType":74},{},[21113,21119],{"data":21114,"content":21115,"nodeType":78},{},[21116],{"data":21117,"marks":21118,"value":366,"nodeType":82},{},[],{"data":21120,"content":21121,"nodeType":87},{},[21122],{"data":21123,"marks":21124,"value":373,"nodeType":82},{},[],{"metadata":21126,"sys":21129,"fields":21134},{"tags":21127,"concepts":21128},[],[],{"space":21130,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21132,"publishedVersion":62,"revision":44,"locale":29},{"sys":21131},{"type":12,"linkType":13,"id":14},{"sys":21133},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21135},{"url":389,"details":21136,"fileName":395,"contentType":396},{"size":391,"image":21137},{"width":393,"height":394},{"sys":21139,"fields":21142},{"id":21140,"createdAt":21141},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":21143,"slug":21144,"articleIntro":-1,"category":21145},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[21146],{"metadata":21147,"sys":21150,"fields":21157},{"tags":21148,"concepts":21149},[],[],{"space":21151,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21153,"publishedVersion":345,"revision":62,"contentType":21155,"locale":29},{"sys":21152},{"type":12,"linkType":13,"id":14},{"sys":21154},{"id":21,"type":12,"linkType":22},{"sys":21156},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21158,"metaTitle":355,"metaDescription":356,"mainTitle":21159,"subtitle":374,"heroImage":21174,"ctaButton":397,"ctaLink":398},[354],{"data":21160,"content":21161,"nodeType":74},{},[21162,21168],{"data":21163,"content":21164,"nodeType":78},{},[21165],{"data":21166,"marks":21167,"value":366,"nodeType":82},{},[],{"data":21169,"content":21170,"nodeType":87},{},[21171],{"data":21172,"marks":21173,"value":373,"nodeType":82},{},[],{"metadata":21175,"sys":21178,"fields":21183},{"tags":21176,"concepts":21177},[],[],{"space":21179,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21181,"publishedVersion":62,"revision":44,"locale":29},{"sys":21180},{"type":12,"linkType":13,"id":14},{"sys":21182},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21184},{"url":389,"details":21185,"fileName":395,"contentType":396},{"size":391,"image":21186},{"width":393,"height":394},{"sys":21188,"fields":21191},{"id":21189,"createdAt":21190},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":21192,"slug":21193,"articleIntro":21192,"category":21194},"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",[21195],{"metadata":21196,"sys":21199,"fields":21206},{"tags":21197,"concepts":21198},[],[],{"space":21200,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21202,"publishedVersion":345,"revision":62,"contentType":21204,"locale":29},{"sys":21201},{"type":12,"linkType":13,"id":14},{"sys":21203},{"id":21,"type":12,"linkType":22},{"sys":21205},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21207,"metaTitle":355,"metaDescription":356,"mainTitle":21208,"subtitle":374,"heroImage":21223,"ctaButton":397,"ctaLink":398},[354],{"data":21209,"content":21210,"nodeType":74},{},[21211,21217],{"data":21212,"content":21213,"nodeType":78},{},[21214],{"data":21215,"marks":21216,"value":366,"nodeType":82},{},[],{"data":21218,"content":21219,"nodeType":87},{},[21220],{"data":21221,"marks":21222,"value":373,"nodeType":82},{},[],{"metadata":21224,"sys":21227,"fields":21232},{"tags":21225,"concepts":21226},[],[],{"space":21228,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21230,"publishedVersion":62,"revision":44,"locale":29},{"sys":21229},{"type":12,"linkType":13,"id":14},{"sys":21231},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21233},{"url":389,"details":21234,"fileName":395,"contentType":396},{"size":391,"image":21235},{"width":393,"height":394},{"sys":21237,"fields":21240},{"id":21238,"createdAt":21239},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":21241,"slug":21242,"articleIntro":21241,"category":21243},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[21244],{"metadata":21245,"sys":21248,"fields":21255},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21251,"publishedVersion":345,"revision":62,"contentType":21253,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"sys":21254},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21256,"metaTitle":355,"metaDescription":356,"mainTitle":21257,"subtitle":374,"heroImage":21272,"ctaButton":397,"ctaLink":398},[354],{"data":21258,"content":21259,"nodeType":74},{},[21260,21266],{"data":21261,"content":21262,"nodeType":78},{},[21263],{"data":21264,"marks":21265,"value":366,"nodeType":82},{},[],{"data":21267,"content":21268,"nodeType":87},{},[21269],{"data":21270,"marks":21271,"value":373,"nodeType":82},{},[],{"metadata":21273,"sys":21276,"fields":21281},{"tags":21274,"concepts":21275},[],[],{"space":21277,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21279,"publishedVersion":62,"revision":44,"locale":29},{"sys":21278},{"type":12,"linkType":13,"id":14},{"sys":21280},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21282},{"url":389,"details":21283,"fileName":395,"contentType":396},{"size":391,"image":21284},{"width":393,"height":394},{"sys":21286,"fields":21289},{"id":21287,"createdAt":21288},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":21290,"slug":21291,"articleIntro":21290,"category":21292},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[21293],{"metadata":21294,"sys":21297,"fields":21304},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21300,"publishedVersion":345,"revision":62,"contentType":21302,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"sys":21303},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21305,"metaTitle":355,"metaDescription":356,"mainTitle":21306,"subtitle":374,"heroImage":21321,"ctaButton":397,"ctaLink":398},[354],{"data":21307,"content":21308,"nodeType":74},{},[21309,21315],{"data":21310,"content":21311,"nodeType":78},{},[21312],{"data":21313,"marks":21314,"value":366,"nodeType":82},{},[],{"data":21316,"content":21317,"nodeType":87},{},[21318],{"data":21319,"marks":21320,"value":373,"nodeType":82},{},[],{"metadata":21322,"sys":21325,"fields":21330},{"tags":21323,"concepts":21324},[],[],{"space":21326,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21328,"publishedVersion":62,"revision":44,"locale":29},{"sys":21327},{"type":12,"linkType":13,"id":14},{"sys":21329},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21331},{"url":389,"details":21332,"fileName":395,"contentType":396},{"size":391,"image":21333},{"width":393,"height":394},{"sys":21335,"fields":21338},{"id":21336,"createdAt":21337},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":21339,"slug":21340,"articleIntro":21339,"category":21341},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[21342],{"metadata":21343,"sys":21346,"fields":21353},{"tags":21344,"concepts":21345},[],[],{"space":21347,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21349,"publishedVersion":345,"revision":62,"contentType":21351,"locale":29},{"sys":21348},{"type":12,"linkType":13,"id":14},{"sys":21350},{"id":21,"type":12,"linkType":22},{"sys":21352},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21354,"metaTitle":355,"metaDescription":356,"mainTitle":21355,"subtitle":374,"heroImage":21370,"ctaButton":397,"ctaLink":398},[354],{"data":21356,"content":21357,"nodeType":74},{},[21358,21364],{"data":21359,"content":21360,"nodeType":78},{},[21361],{"data":21362,"marks":21363,"value":366,"nodeType":82},{},[],{"data":21365,"content":21366,"nodeType":87},{},[21367],{"data":21368,"marks":21369,"value":373,"nodeType":82},{},[],{"metadata":21371,"sys":21374,"fields":21379},{"tags":21372,"concepts":21373},[],[],{"space":21375,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21377,"publishedVersion":62,"revision":44,"locale":29},{"sys":21376},{"type":12,"linkType":13,"id":14},{"sys":21378},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21380},{"url":389,"details":21381,"fileName":395,"contentType":396},{"size":391,"image":21382},{"width":393,"height":394},{"sys":21384,"fields":21387},{"id":21385,"createdAt":21386},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":21388,"slug":21389,"articleIntro":-1,"category":21390},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[21391],{"metadata":21392,"sys":21395,"fields":21402},{"tags":21393,"concepts":21394},[],[],{"space":21396,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21398,"publishedVersion":345,"revision":62,"contentType":21400,"locale":29},{"sys":21397},{"type":12,"linkType":13,"id":14},{"sys":21399},{"id":21,"type":12,"linkType":22},{"sys":21401},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21403,"metaTitle":355,"metaDescription":356,"mainTitle":21404,"subtitle":374,"heroImage":21419,"ctaButton":397,"ctaLink":398},[354],{"data":21405,"content":21406,"nodeType":74},{},[21407,21413],{"data":21408,"content":21409,"nodeType":78},{},[21410],{"data":21411,"marks":21412,"value":366,"nodeType":82},{},[],{"data":21414,"content":21415,"nodeType":87},{},[21416],{"data":21417,"marks":21418,"value":373,"nodeType":82},{},[],{"metadata":21420,"sys":21423,"fields":21428},{"tags":21421,"concepts":21422},[],[],{"space":21424,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21426,"publishedVersion":62,"revision":44,"locale":29},{"sys":21425},{"type":12,"linkType":13,"id":14},{"sys":21427},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21429},{"url":389,"details":21430,"fileName":395,"contentType":396},{"size":391,"image":21431},{"width":393,"height":394},{"sys":21433,"fields":21436},{"id":21434,"createdAt":21435},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":21437,"slug":21438,"articleIntro":-1,"category":21439},"Compte 66 - Charges financières","compte-66-charges-financieres",[21440],{"metadata":21441,"sys":21444,"fields":21451},{"tags":21442,"concepts":21443},[],[],{"space":21445,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21447,"publishedVersion":345,"revision":62,"contentType":21449,"locale":29},{"sys":21446},{"type":12,"linkType":13,"id":14},{"sys":21448},{"id":21,"type":12,"linkType":22},{"sys":21450},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21452,"metaTitle":355,"metaDescription":356,"mainTitle":21453,"subtitle":374,"heroImage":21468,"ctaButton":397,"ctaLink":398},[354],{"data":21454,"content":21455,"nodeType":74},{},[21456,21462],{"data":21457,"content":21458,"nodeType":78},{},[21459],{"data":21460,"marks":21461,"value":366,"nodeType":82},{},[],{"data":21463,"content":21464,"nodeType":87},{},[21465],{"data":21466,"marks":21467,"value":373,"nodeType":82},{},[],{"metadata":21469,"sys":21472,"fields":21477},{"tags":21470,"concepts":21471},[],[],{"space":21473,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21475,"publishedVersion":62,"revision":44,"locale":29},{"sys":21474},{"type":12,"linkType":13,"id":14},{"sys":21476},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21478},{"url":389,"details":21479,"fileName":395,"contentType":396},{"size":391,"image":21480},{"width":393,"height":394},{"sys":21482,"fields":21485},{"id":21483,"createdAt":21484},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":21486,"slug":21487,"articleIntro":-1,"category":21488},"Compte 71 - Production stockée","compte-71-production-stockee",[21489],{"metadata":21490,"sys":21493,"fields":21500},{"tags":21491,"concepts":21492},[],[],{"space":21494,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21496,"publishedVersion":345,"revision":62,"contentType":21498,"locale":29},{"sys":21495},{"type":12,"linkType":13,"id":14},{"sys":21497},{"id":21,"type":12,"linkType":22},{"sys":21499},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21501,"metaTitle":355,"metaDescription":356,"mainTitle":21502,"subtitle":374,"heroImage":21517,"ctaButton":397,"ctaLink":398},[354],{"data":21503,"content":21504,"nodeType":74},{},[21505,21511],{"data":21506,"content":21507,"nodeType":78},{},[21508],{"data":21509,"marks":21510,"value":366,"nodeType":82},{},[],{"data":21512,"content":21513,"nodeType":87},{},[21514],{"data":21515,"marks":21516,"value":373,"nodeType":82},{},[],{"metadata":21518,"sys":21521,"fields":21526},{"tags":21519,"concepts":21520},[],[],{"space":21522,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21524,"publishedVersion":62,"revision":44,"locale":29},{"sys":21523},{"type":12,"linkType":13,"id":14},{"sys":21525},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21527},{"url":389,"details":21528,"fileName":395,"contentType":396},{"size":391,"image":21529},{"width":393,"height":394},{"sys":21531,"fields":21534},{"id":21532,"createdAt":21533},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":21535,"slug":21536,"articleIntro":21535,"category":21537},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[21538],{"metadata":21539,"sys":21542,"fields":21549},{"tags":21540,"concepts":21541},[],[],{"space":21543,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21545,"publishedVersion":345,"revision":62,"contentType":21547,"locale":29},{"sys":21544},{"type":12,"linkType":13,"id":14},{"sys":21546},{"id":21,"type":12,"linkType":22},{"sys":21548},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21550,"metaTitle":355,"metaDescription":356,"mainTitle":21551,"subtitle":374,"heroImage":21566,"ctaButton":397,"ctaLink":398},[354],{"data":21552,"content":21553,"nodeType":74},{},[21554,21560],{"data":21555,"content":21556,"nodeType":78},{},[21557],{"data":21558,"marks":21559,"value":366,"nodeType":82},{},[],{"data":21561,"content":21562,"nodeType":87},{},[21563],{"data":21564,"marks":21565,"value":373,"nodeType":82},{},[],{"metadata":21567,"sys":21570,"fields":21575},{"tags":21568,"concepts":21569},[],[],{"space":21571,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21573,"publishedVersion":62,"revision":44,"locale":29},{"sys":21572},{"type":12,"linkType":13,"id":14},{"sys":21574},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21576},{"url":389,"details":21577,"fileName":395,"contentType":396},{"size":391,"image":21578},{"width":393,"height":394},{"sys":21580,"fields":21583},{"id":21581,"createdAt":21582},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":21584,"slug":21585,"articleIntro":21584,"category":21586},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[21587],{"metadata":21588,"sys":21591,"fields":21598},{"tags":21589,"concepts":21590},[],[],{"space":21592,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21594,"publishedVersion":345,"revision":62,"contentType":21596,"locale":29},{"sys":21593},{"type":12,"linkType":13,"id":14},{"sys":21595},{"id":21,"type":12,"linkType":22},{"sys":21597},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21599,"metaTitle":355,"metaDescription":356,"mainTitle":21600,"subtitle":374,"heroImage":21615,"ctaButton":397,"ctaLink":398},[354],{"data":21601,"content":21602,"nodeType":74},{},[21603,21609],{"data":21604,"content":21605,"nodeType":78},{},[21606],{"data":21607,"marks":21608,"value":366,"nodeType":82},{},[],{"data":21610,"content":21611,"nodeType":87},{},[21612],{"data":21613,"marks":21614,"value":373,"nodeType":82},{},[],{"metadata":21616,"sys":21619,"fields":21624},{"tags":21617,"concepts":21618},[],[],{"space":21620,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21622,"publishedVersion":62,"revision":44,"locale":29},{"sys":21621},{"type":12,"linkType":13,"id":14},{"sys":21623},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21625},{"url":389,"details":21626,"fileName":395,"contentType":396},{"size":391,"image":21627},{"width":393,"height":394},{"sys":21629,"fields":21632},{"id":21630,"createdAt":21631},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":21633,"slug":21634,"articleIntro":-1,"category":21635},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[21636],{"metadata":21637,"sys":21640,"fields":21647},{"tags":21638,"concepts":21639},[],[],{"space":21641,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21643,"publishedVersion":345,"revision":62,"contentType":21645,"locale":29},{"sys":21642},{"type":12,"linkType":13,"id":14},{"sys":21644},{"id":21,"type":12,"linkType":22},{"sys":21646},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21648,"metaTitle":355,"metaDescription":356,"mainTitle":21649,"subtitle":374,"heroImage":21664,"ctaButton":397,"ctaLink":398},[354],{"data":21650,"content":21651,"nodeType":74},{},[21652,21658],{"data":21653,"content":21654,"nodeType":78},{},[21655],{"data":21656,"marks":21657,"value":366,"nodeType":82},{},[],{"data":21659,"content":21660,"nodeType":87},{},[21661],{"data":21662,"marks":21663,"value":373,"nodeType":82},{},[],{"metadata":21665,"sys":21668,"fields":21673},{"tags":21666,"concepts":21667},[],[],{"space":21669,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21671,"publishedVersion":62,"revision":44,"locale":29},{"sys":21670},{"type":12,"linkType":13,"id":14},{"sys":21672},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21674},{"url":389,"details":21675,"fileName":395,"contentType":396},{"size":391,"image":21676},{"width":393,"height":394},{"sys":21678,"fields":21681},{"id":21679,"createdAt":21680},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":21682,"slug":21683,"articleIntro":21682,"category":21684},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[21685],{"metadata":21686,"sys":21689,"fields":21696},{"tags":21687,"concepts":21688},[],[],{"space":21690,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21692,"publishedVersion":345,"revision":62,"contentType":21694,"locale":29},{"sys":21691},{"type":12,"linkType":13,"id":14},{"sys":21693},{"id":21,"type":12,"linkType":22},{"sys":21695},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21697,"metaTitle":355,"metaDescription":356,"mainTitle":21698,"subtitle":374,"heroImage":21713,"ctaButton":397,"ctaLink":398},[354],{"data":21699,"content":21700,"nodeType":74},{},[21701,21707],{"data":21702,"content":21703,"nodeType":78},{},[21704],{"data":21705,"marks":21706,"value":366,"nodeType":82},{},[],{"data":21708,"content":21709,"nodeType":87},{},[21710],{"data":21711,"marks":21712,"value":373,"nodeType":82},{},[],{"metadata":21714,"sys":21717,"fields":21722},{"tags":21715,"concepts":21716},[],[],{"space":21718,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21720,"publishedVersion":62,"revision":44,"locale":29},{"sys":21719},{"type":12,"linkType":13,"id":14},{"sys":21721},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21723},{"url":389,"details":21724,"fileName":395,"contentType":396},{"size":391,"image":21725},{"width":393,"height":394},{"sys":21727,"fields":21730},{"id":21728,"createdAt":21729},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":21731,"slug":21732,"articleIntro":21731,"category":21733},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[21734],{"metadata":21735,"sys":21738,"fields":21745},{"tags":21736,"concepts":21737},[],[],{"space":21739,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21741,"publishedVersion":345,"revision":62,"contentType":21743,"locale":29},{"sys":21740},{"type":12,"linkType":13,"id":14},{"sys":21742},{"id":21,"type":12,"linkType":22},{"sys":21744},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21746,"metaTitle":355,"metaDescription":356,"mainTitle":21747,"subtitle":374,"heroImage":21762,"ctaButton":397,"ctaLink":398},[354],{"data":21748,"content":21749,"nodeType":74},{},[21750,21756],{"data":21751,"content":21752,"nodeType":78},{},[21753],{"data":21754,"marks":21755,"value":366,"nodeType":82},{},[],{"data":21757,"content":21758,"nodeType":87},{},[21759],{"data":21760,"marks":21761,"value":373,"nodeType":82},{},[],{"metadata":21763,"sys":21766,"fields":21771},{"tags":21764,"concepts":21765},[],[],{"space":21767,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21769,"publishedVersion":62,"revision":44,"locale":29},{"sys":21768},{"type":12,"linkType":13,"id":14},{"sys":21770},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21772},{"url":389,"details":21773,"fileName":395,"contentType":396},{"size":391,"image":21774},{"width":393,"height":394},{"sys":21776,"fields":21779},{"id":21777,"createdAt":21778},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":21780,"slug":21781,"articleIntro":21780,"category":21782},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[21783],{"metadata":21784,"sys":21787,"fields":21794},{"tags":21785,"concepts":21786},[],[],{"space":21788,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21790,"publishedVersion":345,"revision":62,"contentType":21792,"locale":29},{"sys":21789},{"type":12,"linkType":13,"id":14},{"sys":21791},{"id":21,"type":12,"linkType":22},{"sys":21793},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21795,"metaTitle":355,"metaDescription":356,"mainTitle":21796,"subtitle":374,"heroImage":21811,"ctaButton":397,"ctaLink":398},[354],{"data":21797,"content":21798,"nodeType":74},{},[21799,21805],{"data":21800,"content":21801,"nodeType":78},{},[21802],{"data":21803,"marks":21804,"value":366,"nodeType":82},{},[],{"data":21806,"content":21807,"nodeType":87},{},[21808],{"data":21809,"marks":21810,"value":373,"nodeType":82},{},[],{"metadata":21812,"sys":21815,"fields":21820},{"tags":21813,"concepts":21814},[],[],{"space":21816,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21818,"publishedVersion":62,"revision":44,"locale":29},{"sys":21817},{"type":12,"linkType":13,"id":14},{"sys":21819},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21821},{"url":389,"details":21822,"fileName":395,"contentType":396},{"size":391,"image":21823},{"width":393,"height":394},{"sys":21825,"fields":21828},{"id":21826,"createdAt":21827},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":21829,"slug":21830,"articleIntro":21829,"category":21831},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[21832],{"metadata":21833,"sys":21836,"fields":21843},{"tags":21834,"concepts":21835},[],[],{"space":21837,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21839,"publishedVersion":345,"revision":62,"contentType":21841,"locale":29},{"sys":21838},{"type":12,"linkType":13,"id":14},{"sys":21840},{"id":21,"type":12,"linkType":22},{"sys":21842},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21844,"metaTitle":355,"metaDescription":356,"mainTitle":21845,"subtitle":374,"heroImage":21860,"ctaButton":397,"ctaLink":398},[354],{"data":21846,"content":21847,"nodeType":74},{},[21848,21854],{"data":21849,"content":21850,"nodeType":78},{},[21851],{"data":21852,"marks":21853,"value":366,"nodeType":82},{},[],{"data":21855,"content":21856,"nodeType":87},{},[21857],{"data":21858,"marks":21859,"value":373,"nodeType":82},{},[],{"metadata":21861,"sys":21864,"fields":21869},{"tags":21862,"concepts":21863},[],[],{"space":21865,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21867,"publishedVersion":62,"revision":44,"locale":29},{"sys":21866},{"type":12,"linkType":13,"id":14},{"sys":21868},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21870},{"url":389,"details":21871,"fileName":395,"contentType":396},{"size":391,"image":21872},{"width":393,"height":394},{"sys":21874,"fields":21877},{"id":21875,"createdAt":21876},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":21878,"slug":21879,"articleIntro":21878,"category":21880},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[21881],{"metadata":21882,"sys":21885,"fields":21892},{"tags":21883,"concepts":21884},[],[],{"space":21886,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21888,"publishedVersion":345,"revision":62,"contentType":21890,"locale":29},{"sys":21887},{"type":12,"linkType":13,"id":14},{"sys":21889},{"id":21,"type":12,"linkType":22},{"sys":21891},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21893,"metaTitle":355,"metaDescription":356,"mainTitle":21894,"subtitle":374,"heroImage":21909,"ctaButton":397,"ctaLink":398},[354],{"data":21895,"content":21896,"nodeType":74},{},[21897,21903],{"data":21898,"content":21899,"nodeType":78},{},[21900],{"data":21901,"marks":21902,"value":366,"nodeType":82},{},[],{"data":21904,"content":21905,"nodeType":87},{},[21906],{"data":21907,"marks":21908,"value":373,"nodeType":82},{},[],{"metadata":21910,"sys":21913,"fields":21918},{"tags":21911,"concepts":21912},[],[],{"space":21914,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21916,"publishedVersion":62,"revision":44,"locale":29},{"sys":21915},{"type":12,"linkType":13,"id":14},{"sys":21917},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21919},{"url":389,"details":21920,"fileName":395,"contentType":396},{"size":391,"image":21921},{"width":393,"height":394},{"sys":21923,"fields":21926},{"id":21924,"createdAt":21925},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21927,"slug":21928,"articleIntro":21927,"category":21929},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21930],{"metadata":21931,"sys":21934,"fields":21941},{"tags":21932,"concepts":21933},[],[],{"space":21935,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21937,"publishedVersion":345,"revision":62,"contentType":21939,"locale":29},{"sys":21936},{"type":12,"linkType":13,"id":14},{"sys":21938},{"id":21,"type":12,"linkType":22},{"sys":21940},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21942,"metaTitle":355,"metaDescription":356,"mainTitle":21943,"subtitle":374,"heroImage":21958,"ctaButton":397,"ctaLink":398},[354],{"data":21944,"content":21945,"nodeType":74},{},[21946,21952],{"data":21947,"content":21948,"nodeType":78},{},[21949],{"data":21950,"marks":21951,"value":366,"nodeType":82},{},[],{"data":21953,"content":21954,"nodeType":87},{},[21955],{"data":21956,"marks":21957,"value":373,"nodeType":82},{},[],{"metadata":21959,"sys":21962,"fields":21967},{"tags":21960,"concepts":21961},[],[],{"space":21963,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":21965,"publishedVersion":62,"revision":44,"locale":29},{"sys":21964},{"type":12,"linkType":13,"id":14},{"sys":21966},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":21968},{"url":389,"details":21969,"fileName":395,"contentType":396},{"size":391,"image":21970},{"width":393,"height":394},{"sys":21972,"fields":21975},{"id":21973,"createdAt":21974},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":21976,"slug":21977,"articleIntro":-1,"category":21978},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[21979],{"metadata":21980,"sys":21983,"fields":21990},{"tags":21981,"concepts":21982},[],[],{"space":21984,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":21986,"publishedVersion":345,"revision":62,"contentType":21988,"locale":29},{"sys":21985},{"type":12,"linkType":13,"id":14},{"sys":21987},{"id":21,"type":12,"linkType":22},{"sys":21989},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":21991,"metaTitle":355,"metaDescription":356,"mainTitle":21992,"subtitle":374,"heroImage":22007,"ctaButton":397,"ctaLink":398},[354],{"data":21993,"content":21994,"nodeType":74},{},[21995,22001],{"data":21996,"content":21997,"nodeType":78},{},[21998],{"data":21999,"marks":22000,"value":366,"nodeType":82},{},[],{"data":22002,"content":22003,"nodeType":87},{},[22004],{"data":22005,"marks":22006,"value":373,"nodeType":82},{},[],{"metadata":22008,"sys":22011,"fields":22016},{"tags":22009,"concepts":22010},[],[],{"space":22012,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22014,"publishedVersion":62,"revision":44,"locale":29},{"sys":22013},{"type":12,"linkType":13,"id":14},{"sys":22015},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22017},{"url":389,"details":22018,"fileName":395,"contentType":396},{"size":391,"image":22019},{"width":393,"height":394},{"sys":22021,"fields":22024},{"id":22022,"createdAt":22023},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":22025,"slug":22026,"articleIntro":-1,"category":22027},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[22028],{"metadata":22029,"sys":22032,"fields":22039},{"tags":22030,"concepts":22031},[],[],{"space":22033,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22035,"publishedVersion":345,"revision":62,"contentType":22037,"locale":29},{"sys":22034},{"type":12,"linkType":13,"id":14},{"sys":22036},{"id":21,"type":12,"linkType":22},{"sys":22038},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22040,"metaTitle":355,"metaDescription":356,"mainTitle":22041,"subtitle":374,"heroImage":22056,"ctaButton":397,"ctaLink":398},[354],{"data":22042,"content":22043,"nodeType":74},{},[22044,22050],{"data":22045,"content":22046,"nodeType":78},{},[22047],{"data":22048,"marks":22049,"value":366,"nodeType":82},{},[],{"data":22051,"content":22052,"nodeType":87},{},[22053],{"data":22054,"marks":22055,"value":373,"nodeType":82},{},[],{"metadata":22057,"sys":22060,"fields":22065},{"tags":22058,"concepts":22059},[],[],{"space":22061,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22063,"publishedVersion":62,"revision":44,"locale":29},{"sys":22062},{"type":12,"linkType":13,"id":14},{"sys":22064},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22066},{"url":389,"details":22067,"fileName":395,"contentType":396},{"size":391,"image":22068},{"width":393,"height":394},{"sys":22070,"fields":22073},{"id":22071,"createdAt":22072},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":22074,"slug":22075,"articleIntro":22074,"category":22076},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[22077],{"metadata":22078,"sys":22081,"fields":22088},{"tags":22079,"concepts":22080},[],[],{"space":22082,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22084,"publishedVersion":345,"revision":62,"contentType":22086,"locale":29},{"sys":22083},{"type":12,"linkType":13,"id":14},{"sys":22085},{"id":21,"type":12,"linkType":22},{"sys":22087},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22089,"metaTitle":355,"metaDescription":356,"mainTitle":22090,"subtitle":374,"heroImage":22105,"ctaButton":397,"ctaLink":398},[354],{"data":22091,"content":22092,"nodeType":74},{},[22093,22099],{"data":22094,"content":22095,"nodeType":78},{},[22096],{"data":22097,"marks":22098,"value":366,"nodeType":82},{},[],{"data":22100,"content":22101,"nodeType":87},{},[22102],{"data":22103,"marks":22104,"value":373,"nodeType":82},{},[],{"metadata":22106,"sys":22109,"fields":22114},{"tags":22107,"concepts":22108},[],[],{"space":22110,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22112,"publishedVersion":62,"revision":44,"locale":29},{"sys":22111},{"type":12,"linkType":13,"id":14},{"sys":22113},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22115},{"url":389,"details":22116,"fileName":395,"contentType":396},{"size":391,"image":22117},{"width":393,"height":394},{"sys":22119,"fields":22122},{"id":22120,"createdAt":22121},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":22123,"slug":22124,"articleIntro":22123,"category":22125},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[22126],{"metadata":22127,"sys":22130,"fields":22137},{"tags":22128,"concepts":22129},[],[],{"space":22131,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22133,"publishedVersion":345,"revision":62,"contentType":22135,"locale":29},{"sys":22132},{"type":12,"linkType":13,"id":14},{"sys":22134},{"id":21,"type":12,"linkType":22},{"sys":22136},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22138,"metaTitle":355,"metaDescription":356,"mainTitle":22139,"subtitle":374,"heroImage":22154,"ctaButton":397,"ctaLink":398},[354],{"data":22140,"content":22141,"nodeType":74},{},[22142,22148],{"data":22143,"content":22144,"nodeType":78},{},[22145],{"data":22146,"marks":22147,"value":366,"nodeType":82},{},[],{"data":22149,"content":22150,"nodeType":87},{},[22151],{"data":22152,"marks":22153,"value":373,"nodeType":82},{},[],{"metadata":22155,"sys":22158,"fields":22163},{"tags":22156,"concepts":22157},[],[],{"space":22159,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22161,"publishedVersion":62,"revision":44,"locale":29},{"sys":22160},{"type":12,"linkType":13,"id":14},{"sys":22162},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22164},{"url":389,"details":22165,"fileName":395,"contentType":396},{"size":391,"image":22166},{"width":393,"height":394},{"sys":22168,"fields":22171},{"id":22169,"createdAt":22170},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":22172,"slug":22173,"articleIntro":22172,"category":22174},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[22175],{"metadata":22176,"sys":22179,"fields":22186},{"tags":22177,"concepts":22178},[],[],{"space":22180,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22182,"publishedVersion":345,"revision":62,"contentType":22184,"locale":29},{"sys":22181},{"type":12,"linkType":13,"id":14},{"sys":22183},{"id":21,"type":12,"linkType":22},{"sys":22185},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22187,"metaTitle":355,"metaDescription":356,"mainTitle":22188,"subtitle":374,"heroImage":22203,"ctaButton":397,"ctaLink":398},[354],{"data":22189,"content":22190,"nodeType":74},{},[22191,22197],{"data":22192,"content":22193,"nodeType":78},{},[22194],{"data":22195,"marks":22196,"value":366,"nodeType":82},{},[],{"data":22198,"content":22199,"nodeType":87},{},[22200],{"data":22201,"marks":22202,"value":373,"nodeType":82},{},[],{"metadata":22204,"sys":22207,"fields":22212},{"tags":22205,"concepts":22206},[],[],{"space":22208,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22210,"publishedVersion":62,"revision":44,"locale":29},{"sys":22209},{"type":12,"linkType":13,"id":14},{"sys":22211},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22213},{"url":389,"details":22214,"fileName":395,"contentType":396},{"size":391,"image":22215},{"width":393,"height":394},{"sys":22217,"fields":22220},{"id":22218,"createdAt":22219},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":22221,"slug":22222,"articleIntro":-1,"category":22223},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[22224],{"metadata":22225,"sys":22228,"fields":22235},{"tags":22226,"concepts":22227},[],[],{"space":22229,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22231,"publishedVersion":345,"revision":62,"contentType":22233,"locale":29},{"sys":22230},{"type":12,"linkType":13,"id":14},{"sys":22232},{"id":21,"type":12,"linkType":22},{"sys":22234},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22236,"metaTitle":355,"metaDescription":356,"mainTitle":22237,"subtitle":374,"heroImage":22252,"ctaButton":397,"ctaLink":398},[354],{"data":22238,"content":22239,"nodeType":74},{},[22240,22246],{"data":22241,"content":22242,"nodeType":78},{},[22243],{"data":22244,"marks":22245,"value":366,"nodeType":82},{},[],{"data":22247,"content":22248,"nodeType":87},{},[22249],{"data":22250,"marks":22251,"value":373,"nodeType":82},{},[],{"metadata":22253,"sys":22256,"fields":22261},{"tags":22254,"concepts":22255},[],[],{"space":22257,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22259,"publishedVersion":62,"revision":44,"locale":29},{"sys":22258},{"type":12,"linkType":13,"id":14},{"sys":22260},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22262},{"url":389,"details":22263,"fileName":395,"contentType":396},{"size":391,"image":22264},{"width":393,"height":394},{"sys":22266,"fields":22269},{"id":22267,"createdAt":22268},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":22270,"slug":22271,"articleIntro":22270,"category":22272},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[22273],{"metadata":22274,"sys":22277,"fields":22284},{"tags":22275,"concepts":22276},[],[],{"space":22278,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22280,"publishedVersion":345,"revision":62,"contentType":22282,"locale":29},{"sys":22279},{"type":12,"linkType":13,"id":14},{"sys":22281},{"id":21,"type":12,"linkType":22},{"sys":22283},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22285,"metaTitle":355,"metaDescription":356,"mainTitle":22286,"subtitle":374,"heroImage":22301,"ctaButton":397,"ctaLink":398},[354],{"data":22287,"content":22288,"nodeType":74},{},[22289,22295],{"data":22290,"content":22291,"nodeType":78},{},[22292],{"data":22293,"marks":22294,"value":366,"nodeType":82},{},[],{"data":22296,"content":22297,"nodeType":87},{},[22298],{"data":22299,"marks":22300,"value":373,"nodeType":82},{},[],{"metadata":22302,"sys":22305,"fields":22310},{"tags":22303,"concepts":22304},[],[],{"space":22306,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22308,"publishedVersion":62,"revision":44,"locale":29},{"sys":22307},{"type":12,"linkType":13,"id":14},{"sys":22309},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22311},{"url":389,"details":22312,"fileName":395,"contentType":396},{"size":391,"image":22313},{"width":393,"height":394},{"sys":22315,"fields":22318},{"id":22316,"createdAt":22317},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":22319,"slug":22320,"articleIntro":22319,"category":22321},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[22322],{"metadata":22323,"sys":22326,"fields":22333},{"tags":22324,"concepts":22325},[],[],{"space":22327,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22329,"publishedVersion":345,"revision":62,"contentType":22331,"locale":29},{"sys":22328},{"type":12,"linkType":13,"id":14},{"sys":22330},{"id":21,"type":12,"linkType":22},{"sys":22332},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22334,"metaTitle":355,"metaDescription":356,"mainTitle":22335,"subtitle":374,"heroImage":22350,"ctaButton":397,"ctaLink":398},[354],{"data":22336,"content":22337,"nodeType":74},{},[22338,22344],{"data":22339,"content":22340,"nodeType":78},{},[22341],{"data":22342,"marks":22343,"value":366,"nodeType":82},{},[],{"data":22345,"content":22346,"nodeType":87},{},[22347],{"data":22348,"marks":22349,"value":373,"nodeType":82},{},[],{"metadata":22351,"sys":22354,"fields":22359},{"tags":22352,"concepts":22353},[],[],{"space":22355,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22357,"publishedVersion":62,"revision":44,"locale":29},{"sys":22356},{"type":12,"linkType":13,"id":14},{"sys":22358},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22360},{"url":389,"details":22361,"fileName":395,"contentType":396},{"size":391,"image":22362},{"width":393,"height":394},{"sys":22364,"fields":22367},{"id":22365,"createdAt":22366},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":22368,"slug":22369,"articleIntro":22368,"category":22370},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[22371],{"metadata":22372,"sys":22375,"fields":22382},{"tags":22373,"concepts":22374},[],[],{"space":22376,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22378,"publishedVersion":345,"revision":62,"contentType":22380,"locale":29},{"sys":22377},{"type":12,"linkType":13,"id":14},{"sys":22379},{"id":21,"type":12,"linkType":22},{"sys":22381},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22383,"metaTitle":355,"metaDescription":356,"mainTitle":22384,"subtitle":374,"heroImage":22399,"ctaButton":397,"ctaLink":398},[354],{"data":22385,"content":22386,"nodeType":74},{},[22387,22393],{"data":22388,"content":22389,"nodeType":78},{},[22390],{"data":22391,"marks":22392,"value":366,"nodeType":82},{},[],{"data":22394,"content":22395,"nodeType":87},{},[22396],{"data":22397,"marks":22398,"value":373,"nodeType":82},{},[],{"metadata":22400,"sys":22403,"fields":22408},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22406,"publishedVersion":62,"revision":44,"locale":29},{"sys":22405},{"type":12,"linkType":13,"id":14},{"sys":22407},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22409},{"url":389,"details":22410,"fileName":395,"contentType":396},{"size":391,"image":22411},{"width":393,"height":394},{"sys":22413,"fields":22416},{"id":22414,"createdAt":22415},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":22417,"slug":22418,"articleIntro":-1,"category":22419},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[22420],{"metadata":22421,"sys":22424,"fields":22431},{"tags":22422,"concepts":22423},[],[],{"space":22425,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22427,"publishedVersion":345,"revision":62,"contentType":22429,"locale":29},{"sys":22426},{"type":12,"linkType":13,"id":14},{"sys":22428},{"id":21,"type":12,"linkType":22},{"sys":22430},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22432,"metaTitle":355,"metaDescription":356,"mainTitle":22433,"subtitle":374,"heroImage":22448,"ctaButton":397,"ctaLink":398},[354],{"data":22434,"content":22435,"nodeType":74},{},[22436,22442],{"data":22437,"content":22438,"nodeType":78},{},[22439],{"data":22440,"marks":22441,"value":366,"nodeType":82},{},[],{"data":22443,"content":22444,"nodeType":87},{},[22445],{"data":22446,"marks":22447,"value":373,"nodeType":82},{},[],{"metadata":22449,"sys":22452,"fields":22457},{"tags":22450,"concepts":22451},[],[],{"space":22453,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22455,"publishedVersion":62,"revision":44,"locale":29},{"sys":22454},{"type":12,"linkType":13,"id":14},{"sys":22456},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22458},{"url":389,"details":22459,"fileName":395,"contentType":396},{"size":391,"image":22460},{"width":393,"height":394},{"sys":22462,"fields":22465},{"id":22463,"createdAt":22464},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":22466,"slug":22467,"articleIntro":22468,"category":22469},"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.",[22470],{"metadata":22471,"sys":22474,"fields":22481},{"tags":22472,"concepts":22473},[],[],{"space":22475,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22477,"publishedVersion":345,"revision":62,"contentType":22479,"locale":29},{"sys":22476},{"type":12,"linkType":13,"id":14},{"sys":22478},{"id":21,"type":12,"linkType":22},{"sys":22480},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22482,"metaTitle":355,"metaDescription":356,"mainTitle":22483,"subtitle":374,"heroImage":22498,"ctaButton":397,"ctaLink":398},[354],{"data":22484,"content":22485,"nodeType":74},{},[22486,22492],{"data":22487,"content":22488,"nodeType":78},{},[22489],{"data":22490,"marks":22491,"value":366,"nodeType":82},{},[],{"data":22493,"content":22494,"nodeType":87},{},[22495],{"data":22496,"marks":22497,"value":373,"nodeType":82},{},[],{"metadata":22499,"sys":22502,"fields":22507},{"tags":22500,"concepts":22501},[],[],{"space":22503,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22505,"publishedVersion":62,"revision":44,"locale":29},{"sys":22504},{"type":12,"linkType":13,"id":14},{"sys":22506},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22508},{"url":389,"details":22509,"fileName":395,"contentType":396},{"size":391,"image":22510},{"width":393,"height":394},{"sys":22512,"fields":22515},{"id":22513,"createdAt":22514},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":22516,"slug":22517,"articleIntro":22516,"category":22518},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[22519],{"metadata":22520,"sys":22523,"fields":22530},{"tags":22521,"concepts":22522},[],[],{"space":22524,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22526,"publishedVersion":345,"revision":62,"contentType":22528,"locale":29},{"sys":22525},{"type":12,"linkType":13,"id":14},{"sys":22527},{"id":21,"type":12,"linkType":22},{"sys":22529},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22531,"metaTitle":355,"metaDescription":356,"mainTitle":22532,"subtitle":374,"heroImage":22547,"ctaButton":397,"ctaLink":398},[354],{"data":22533,"content":22534,"nodeType":74},{},[22535,22541],{"data":22536,"content":22537,"nodeType":78},{},[22538],{"data":22539,"marks":22540,"value":366,"nodeType":82},{},[],{"data":22542,"content":22543,"nodeType":87},{},[22544],{"data":22545,"marks":22546,"value":373,"nodeType":82},{},[],{"metadata":22548,"sys":22551,"fields":22556},{"tags":22549,"concepts":22550},[],[],{"space":22552,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22554,"publishedVersion":62,"revision":44,"locale":29},{"sys":22553},{"type":12,"linkType":13,"id":14},{"sys":22555},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22557},{"url":389,"details":22558,"fileName":395,"contentType":396},{"size":391,"image":22559},{"width":393,"height":394},{"sys":22561,"fields":22564},{"id":22562,"createdAt":22563},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":22565,"slug":22566,"articleIntro":22565,"category":22567},"Compte 60 - Achats","compte-60-achats",[22568],{"metadata":22569,"sys":22572,"fields":22579},{"tags":22570,"concepts":22571},[],[],{"space":22573,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22575,"publishedVersion":345,"revision":62,"contentType":22577,"locale":29},{"sys":22574},{"type":12,"linkType":13,"id":14},{"sys":22576},{"id":21,"type":12,"linkType":22},{"sys":22578},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22580,"metaTitle":355,"metaDescription":356,"mainTitle":22581,"subtitle":374,"heroImage":22596,"ctaButton":397,"ctaLink":398},[354],{"data":22582,"content":22583,"nodeType":74},{},[22584,22590],{"data":22585,"content":22586,"nodeType":78},{},[22587],{"data":22588,"marks":22589,"value":366,"nodeType":82},{},[],{"data":22591,"content":22592,"nodeType":87},{},[22593],{"data":22594,"marks":22595,"value":373,"nodeType":82},{},[],{"metadata":22597,"sys":22600,"fields":22605},{"tags":22598,"concepts":22599},[],[],{"space":22601,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22603,"publishedVersion":62,"revision":44,"locale":29},{"sys":22602},{"type":12,"linkType":13,"id":14},{"sys":22604},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22606},{"url":389,"details":22607,"fileName":395,"contentType":396},{"size":391,"image":22608},{"width":393,"height":394},{"sys":22610,"fields":22613},{"id":22611,"createdAt":22612},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":22614,"slug":22615,"articleIntro":22614,"category":22616},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[22617],{"metadata":22618,"sys":22621,"fields":22628},{"tags":22619,"concepts":22620},[],[],{"space":22622,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22624,"publishedVersion":345,"revision":62,"contentType":22626,"locale":29},{"sys":22623},{"type":12,"linkType":13,"id":14},{"sys":22625},{"id":21,"type":12,"linkType":22},{"sys":22627},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22629,"metaTitle":355,"metaDescription":356,"mainTitle":22630,"subtitle":374,"heroImage":22645,"ctaButton":397,"ctaLink":398},[354],{"data":22631,"content":22632,"nodeType":74},{},[22633,22639],{"data":22634,"content":22635,"nodeType":78},{},[22636],{"data":22637,"marks":22638,"value":366,"nodeType":82},{},[],{"data":22640,"content":22641,"nodeType":87},{},[22642],{"data":22643,"marks":22644,"value":373,"nodeType":82},{},[],{"metadata":22646,"sys":22649,"fields":22654},{"tags":22647,"concepts":22648},[],[],{"space":22650,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22652,"publishedVersion":62,"revision":44,"locale":29},{"sys":22651},{"type":12,"linkType":13,"id":14},{"sys":22653},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22655},{"url":389,"details":22656,"fileName":395,"contentType":396},{"size":391,"image":22657},{"width":393,"height":394},{"sys":22659,"fields":22662},{"id":22660,"createdAt":22661},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":22663,"slug":22664,"articleIntro":22665,"category":22666},"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.",[22667],{"metadata":22668,"sys":22671,"fields":22678},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22674,"publishedVersion":345,"revision":62,"contentType":22676,"locale":29},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":21,"type":12,"linkType":22},{"sys":22677},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22679,"metaTitle":355,"metaDescription":356,"mainTitle":22680,"subtitle":374,"heroImage":22695,"ctaButton":397,"ctaLink":398},[354],{"data":22681,"content":22682,"nodeType":74},{},[22683,22689],{"data":22684,"content":22685,"nodeType":78},{},[22686],{"data":22687,"marks":22688,"value":366,"nodeType":82},{},[],{"data":22690,"content":22691,"nodeType":87},{},[22692],{"data":22693,"marks":22694,"value":373,"nodeType":82},{},[],{"metadata":22696,"sys":22699,"fields":22704},{"tags":22697,"concepts":22698},[],[],{"space":22700,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22702,"publishedVersion":62,"revision":44,"locale":29},{"sys":22701},{"type":12,"linkType":13,"id":14},{"sys":22703},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22705},{"url":389,"details":22706,"fileName":395,"contentType":396},{"size":391,"image":22707},{"width":393,"height":394},{"sys":22709,"fields":22712},{"id":22710,"createdAt":22711},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":22713,"slug":22714,"articleIntro":-1,"category":22715},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[22716],{"metadata":22717,"sys":22720,"fields":22727},{"tags":22718,"concepts":22719},[],[],{"space":22721,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22723,"publishedVersion":345,"revision":62,"contentType":22725,"locale":29},{"sys":22722},{"type":12,"linkType":13,"id":14},{"sys":22724},{"id":21,"type":12,"linkType":22},{"sys":22726},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22728,"metaTitle":355,"metaDescription":356,"mainTitle":22729,"subtitle":374,"heroImage":22744,"ctaButton":397,"ctaLink":398},[354],{"data":22730,"content":22731,"nodeType":74},{},[22732,22738],{"data":22733,"content":22734,"nodeType":78},{},[22735],{"data":22736,"marks":22737,"value":366,"nodeType":82},{},[],{"data":22739,"content":22740,"nodeType":87},{},[22741],{"data":22742,"marks":22743,"value":373,"nodeType":82},{},[],{"metadata":22745,"sys":22748,"fields":22753},{"tags":22746,"concepts":22747},[],[],{"space":22749,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22751,"publishedVersion":62,"revision":44,"locale":29},{"sys":22750},{"type":12,"linkType":13,"id":14},{"sys":22752},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22754},{"url":389,"details":22755,"fileName":395,"contentType":396},{"size":391,"image":22756},{"width":393,"height":394},{"sys":22758,"fields":22761},{"id":22759,"createdAt":22760},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":22762,"slug":22763,"articleIntro":22762,"category":22764},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[22765],{"metadata":22766,"sys":22769,"fields":22776},{"tags":22767,"concepts":22768},[],[],{"space":22770,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22772,"publishedVersion":345,"revision":62,"contentType":22774,"locale":29},{"sys":22771},{"type":12,"linkType":13,"id":14},{"sys":22773},{"id":21,"type":12,"linkType":22},{"sys":22775},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22777,"metaTitle":355,"metaDescription":356,"mainTitle":22778,"subtitle":374,"heroImage":22793,"ctaButton":397,"ctaLink":398},[354],{"data":22779,"content":22780,"nodeType":74},{},[22781,22787],{"data":22782,"content":22783,"nodeType":78},{},[22784],{"data":22785,"marks":22786,"value":366,"nodeType":82},{},[],{"data":22788,"content":22789,"nodeType":87},{},[22790],{"data":22791,"marks":22792,"value":373,"nodeType":82},{},[],{"metadata":22794,"sys":22797,"fields":22802},{"tags":22795,"concepts":22796},[],[],{"space":22798,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22800,"publishedVersion":62,"revision":44,"locale":29},{"sys":22799},{"type":12,"linkType":13,"id":14},{"sys":22801},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22803},{"url":389,"details":22804,"fileName":395,"contentType":396},{"size":391,"image":22805},{"width":393,"height":394},{"sys":22807,"fields":22810},{"id":22808,"createdAt":22809},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":22811,"slug":22812,"articleIntro":22811,"category":22813},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[22814],{"metadata":22815,"sys":22818,"fields":22825},{"tags":22816,"concepts":22817},[],[],{"space":22819,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22821,"publishedVersion":345,"revision":62,"contentType":22823,"locale":29},{"sys":22820},{"type":12,"linkType":13,"id":14},{"sys":22822},{"id":21,"type":12,"linkType":22},{"sys":22824},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22826,"metaTitle":355,"metaDescription":356,"mainTitle":22827,"subtitle":374,"heroImage":22842,"ctaButton":397,"ctaLink":398},[354],{"data":22828,"content":22829,"nodeType":74},{},[22830,22836],{"data":22831,"content":22832,"nodeType":78},{},[22833],{"data":22834,"marks":22835,"value":366,"nodeType":82},{},[],{"data":22837,"content":22838,"nodeType":87},{},[22839],{"data":22840,"marks":22841,"value":373,"nodeType":82},{},[],{"metadata":22843,"sys":22846,"fields":22851},{"tags":22844,"concepts":22845},[],[],{"space":22847,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22849,"publishedVersion":62,"revision":44,"locale":29},{"sys":22848},{"type":12,"linkType":13,"id":14},{"sys":22850},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22852},{"url":389,"details":22853,"fileName":395,"contentType":396},{"size":391,"image":22854},{"width":393,"height":394},{"sys":22856,"fields":22859},{"id":22857,"createdAt":22858},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":22860,"slug":22861,"articleIntro":22860,"category":22862},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[22863],{"metadata":22864,"sys":22867,"fields":22874},{"tags":22865,"concepts":22866},[],[],{"space":22868,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22870,"publishedVersion":345,"revision":62,"contentType":22872,"locale":29},{"sys":22869},{"type":12,"linkType":13,"id":14},{"sys":22871},{"id":21,"type":12,"linkType":22},{"sys":22873},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22875,"metaTitle":355,"metaDescription":356,"mainTitle":22876,"subtitle":374,"heroImage":22891,"ctaButton":397,"ctaLink":398},[354],{"data":22877,"content":22878,"nodeType":74},{},[22879,22885],{"data":22880,"content":22881,"nodeType":78},{},[22882],{"data":22883,"marks":22884,"value":366,"nodeType":82},{},[],{"data":22886,"content":22887,"nodeType":87},{},[22888],{"data":22889,"marks":22890,"value":373,"nodeType":82},{},[],{"metadata":22892,"sys":22895,"fields":22900},{"tags":22893,"concepts":22894},[],[],{"space":22896,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22898,"publishedVersion":62,"revision":44,"locale":29},{"sys":22897},{"type":12,"linkType":13,"id":14},{"sys":22899},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22901},{"url":389,"details":22902,"fileName":395,"contentType":396},{"size":391,"image":22903},{"width":393,"height":394},{"sys":22905,"fields":22908},{"id":22906,"createdAt":22907},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":22909,"slug":22910,"articleIntro":22909,"category":22911},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[22912],{"metadata":22913,"sys":22916,"fields":22923},{"tags":22914,"concepts":22915},[],[],{"space":22917,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22919,"publishedVersion":345,"revision":62,"contentType":22921,"locale":29},{"sys":22918},{"type":12,"linkType":13,"id":14},{"sys":22920},{"id":21,"type":12,"linkType":22},{"sys":22922},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22924,"metaTitle":355,"metaDescription":356,"mainTitle":22925,"subtitle":374,"heroImage":22940,"ctaButton":397,"ctaLink":398},[354],{"data":22926,"content":22927,"nodeType":74},{},[22928,22934],{"data":22929,"content":22930,"nodeType":78},{},[22931],{"data":22932,"marks":22933,"value":366,"nodeType":82},{},[],{"data":22935,"content":22936,"nodeType":87},{},[22937],{"data":22938,"marks":22939,"value":373,"nodeType":82},{},[],{"metadata":22941,"sys":22944,"fields":22949},{"tags":22942,"concepts":22943},[],[],{"space":22945,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22947,"publishedVersion":62,"revision":44,"locale":29},{"sys":22946},{"type":12,"linkType":13,"id":14},{"sys":22948},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22950},{"url":389,"details":22951,"fileName":395,"contentType":396},{"size":391,"image":22952},{"width":393,"height":394},{"sys":22954,"fields":22957},{"id":22955,"createdAt":22956},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":22958,"slug":22959,"articleIntro":22958,"category":22960},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[22961],{"metadata":22962,"sys":22965,"fields":22972},{"tags":22963,"concepts":22964},[],[],{"space":22966,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":22968,"publishedVersion":345,"revision":62,"contentType":22970,"locale":29},{"sys":22967},{"type":12,"linkType":13,"id":14},{"sys":22969},{"id":21,"type":12,"linkType":22},{"sys":22971},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":22973,"metaTitle":355,"metaDescription":356,"mainTitle":22974,"subtitle":374,"heroImage":22989,"ctaButton":397,"ctaLink":398},[354],{"data":22975,"content":22976,"nodeType":74},{},[22977,22983],{"data":22978,"content":22979,"nodeType":78},{},[22980],{"data":22981,"marks":22982,"value":366,"nodeType":82},{},[],{"data":22984,"content":22985,"nodeType":87},{},[22986],{"data":22987,"marks":22988,"value":373,"nodeType":82},{},[],{"metadata":22990,"sys":22993,"fields":22998},{"tags":22991,"concepts":22992},[],[],{"space":22994,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":22996,"publishedVersion":62,"revision":44,"locale":29},{"sys":22995},{"type":12,"linkType":13,"id":14},{"sys":22997},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":22999},{"url":389,"details":23000,"fileName":395,"contentType":396},{"size":391,"image":23001},{"width":393,"height":394},{"sys":23003,"fields":23006},{"id":23004,"createdAt":23005},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":23007,"slug":23008,"articleIntro":-1,"category":23009},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[23010],{"metadata":23011,"sys":23014,"fields":23021},{"tags":23012,"concepts":23013},[],[],{"space":23015,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23017,"publishedVersion":345,"revision":62,"contentType":23019,"locale":29},{"sys":23016},{"type":12,"linkType":13,"id":14},{"sys":23018},{"id":21,"type":12,"linkType":22},{"sys":23020},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23022,"metaTitle":355,"metaDescription":356,"mainTitle":23023,"subtitle":374,"heroImage":23038,"ctaButton":397,"ctaLink":398},[354],{"data":23024,"content":23025,"nodeType":74},{},[23026,23032],{"data":23027,"content":23028,"nodeType":78},{},[23029],{"data":23030,"marks":23031,"value":366,"nodeType":82},{},[],{"data":23033,"content":23034,"nodeType":87},{},[23035],{"data":23036,"marks":23037,"value":373,"nodeType":82},{},[],{"metadata":23039,"sys":23042,"fields":23047},{"tags":23040,"concepts":23041},[],[],{"space":23043,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23045,"publishedVersion":62,"revision":44,"locale":29},{"sys":23044},{"type":12,"linkType":13,"id":14},{"sys":23046},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23048},{"url":389,"details":23049,"fileName":395,"contentType":396},{"size":391,"image":23050},{"width":393,"height":394},{"sys":23052,"fields":23055},{"id":23053,"createdAt":23054},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":23056,"slug":23057,"articleIntro":23056,"category":23058},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[23059],{"metadata":23060,"sys":23063,"fields":23070},{"tags":23061,"concepts":23062},[],[],{"space":23064,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23066,"publishedVersion":345,"revision":62,"contentType":23068,"locale":29},{"sys":23065},{"type":12,"linkType":13,"id":14},{"sys":23067},{"id":21,"type":12,"linkType":22},{"sys":23069},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23071,"metaTitle":355,"metaDescription":356,"mainTitle":23072,"subtitle":374,"heroImage":23087,"ctaButton":397,"ctaLink":398},[354],{"data":23073,"content":23074,"nodeType":74},{},[23075,23081],{"data":23076,"content":23077,"nodeType":78},{},[23078],{"data":23079,"marks":23080,"value":366,"nodeType":82},{},[],{"data":23082,"content":23083,"nodeType":87},{},[23084],{"data":23085,"marks":23086,"value":373,"nodeType":82},{},[],{"metadata":23088,"sys":23091,"fields":23096},{"tags":23089,"concepts":23090},[],[],{"space":23092,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23094,"publishedVersion":62,"revision":44,"locale":29},{"sys":23093},{"type":12,"linkType":13,"id":14},{"sys":23095},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23097},{"url":389,"details":23098,"fileName":395,"contentType":396},{"size":391,"image":23099},{"width":393,"height":394},{"sys":23101,"fields":23104},{"id":23102,"createdAt":23103},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":23105,"slug":23106,"articleIntro":23105,"category":23107},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[23108],{"metadata":23109,"sys":23112,"fields":23119},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23115,"publishedVersion":345,"revision":62,"contentType":23117,"locale":29},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":21,"type":12,"linkType":22},{"sys":23118},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23120,"metaTitle":355,"metaDescription":356,"mainTitle":23121,"subtitle":374,"heroImage":23136,"ctaButton":397,"ctaLink":398},[354],{"data":23122,"content":23123,"nodeType":74},{},[23124,23130],{"data":23125,"content":23126,"nodeType":78},{},[23127],{"data":23128,"marks":23129,"value":366,"nodeType":82},{},[],{"data":23131,"content":23132,"nodeType":87},{},[23133],{"data":23134,"marks":23135,"value":373,"nodeType":82},{},[],{"metadata":23137,"sys":23140,"fields":23145},{"tags":23138,"concepts":23139},[],[],{"space":23141,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23143,"publishedVersion":62,"revision":44,"locale":29},{"sys":23142},{"type":12,"linkType":13,"id":14},{"sys":23144},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23146},{"url":389,"details":23147,"fileName":395,"contentType":396},{"size":391,"image":23148},{"width":393,"height":394},{"sys":23150,"fields":23153},{"id":23151,"createdAt":23152},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":23154,"slug":23155,"articleIntro":23156,"category":23157},"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.",[23158],{"metadata":23159,"sys":23162,"fields":23169},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23165,"publishedVersion":345,"revision":62,"contentType":23167,"locale":29},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":21,"type":12,"linkType":22},{"sys":23168},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23170,"metaTitle":355,"metaDescription":356,"mainTitle":23171,"subtitle":374,"heroImage":23186,"ctaButton":397,"ctaLink":398},[354],{"data":23172,"content":23173,"nodeType":74},{},[23174,23180],{"data":23175,"content":23176,"nodeType":78},{},[23177],{"data":23178,"marks":23179,"value":366,"nodeType":82},{},[],{"data":23181,"content":23182,"nodeType":87},{},[23183],{"data":23184,"marks":23185,"value":373,"nodeType":82},{},[],{"metadata":23187,"sys":23190,"fields":23195},{"tags":23188,"concepts":23189},[],[],{"space":23191,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23193,"publishedVersion":62,"revision":44,"locale":29},{"sys":23192},{"type":12,"linkType":13,"id":14},{"sys":23194},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23196},{"url":389,"details":23197,"fileName":395,"contentType":396},{"size":391,"image":23198},{"width":393,"height":394},{"sys":23200,"fields":23203},{"id":23201,"createdAt":23202},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":23204,"slug":23205,"articleIntro":23204,"category":23206},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[23207],{"metadata":23208,"sys":23211,"fields":23218},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23214,"publishedVersion":345,"revision":62,"contentType":23216,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"sys":23217},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23219,"metaTitle":355,"metaDescription":356,"mainTitle":23220,"subtitle":374,"heroImage":23235,"ctaButton":397,"ctaLink":398},[354],{"data":23221,"content":23222,"nodeType":74},{},[23223,23229],{"data":23224,"content":23225,"nodeType":78},{},[23226],{"data":23227,"marks":23228,"value":366,"nodeType":82},{},[],{"data":23230,"content":23231,"nodeType":87},{},[23232],{"data":23233,"marks":23234,"value":373,"nodeType":82},{},[],{"metadata":23236,"sys":23239,"fields":23244},{"tags":23237,"concepts":23238},[],[],{"space":23240,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23242,"publishedVersion":62,"revision":44,"locale":29},{"sys":23241},{"type":12,"linkType":13,"id":14},{"sys":23243},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23245},{"url":389,"details":23246,"fileName":395,"contentType":396},{"size":391,"image":23247},{"width":393,"height":394},{"sys":23249,"fields":23252},{"id":23250,"createdAt":23251},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":23253,"slug":23254,"articleIntro":-1,"category":23255},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[23256],{"metadata":23257,"sys":23260,"fields":23267},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23263,"publishedVersion":345,"revision":62,"contentType":23265,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"sys":23266},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23268,"metaTitle":355,"metaDescription":356,"mainTitle":23269,"subtitle":374,"heroImage":23284,"ctaButton":397,"ctaLink":398},[354],{"data":23270,"content":23271,"nodeType":74},{},[23272,23278],{"data":23273,"content":23274,"nodeType":78},{},[23275],{"data":23276,"marks":23277,"value":366,"nodeType":82},{},[],{"data":23279,"content":23280,"nodeType":87},{},[23281],{"data":23282,"marks":23283,"value":373,"nodeType":82},{},[],{"metadata":23285,"sys":23288,"fields":23293},{"tags":23286,"concepts":23287},[],[],{"space":23289,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23291,"publishedVersion":62,"revision":44,"locale":29},{"sys":23290},{"type":12,"linkType":13,"id":14},{"sys":23292},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23294},{"url":389,"details":23295,"fileName":395,"contentType":396},{"size":391,"image":23296},{"width":393,"height":394},{"sys":23298,"fields":23301},{"id":23299,"createdAt":23300},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":23302,"slug":23303,"articleIntro":23302,"category":23304},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[23305],{"metadata":23306,"sys":23309,"fields":23316},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23312,"publishedVersion":345,"revision":62,"contentType":23314,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"sys":23315},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23317,"metaTitle":355,"metaDescription":356,"mainTitle":23318,"subtitle":374,"heroImage":23333,"ctaButton":397,"ctaLink":398},[354],{"data":23319,"content":23320,"nodeType":74},{},[23321,23327],{"data":23322,"content":23323,"nodeType":78},{},[23324],{"data":23325,"marks":23326,"value":366,"nodeType":82},{},[],{"data":23328,"content":23329,"nodeType":87},{},[23330],{"data":23331,"marks":23332,"value":373,"nodeType":82},{},[],{"metadata":23334,"sys":23337,"fields":23342},{"tags":23335,"concepts":23336},[],[],{"space":23338,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23340,"publishedVersion":62,"revision":44,"locale":29},{"sys":23339},{"type":12,"linkType":13,"id":14},{"sys":23341},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23343},{"url":389,"details":23344,"fileName":395,"contentType":396},{"size":391,"image":23345},{"width":393,"height":394},{"sys":23347,"fields":23350},{"id":23348,"createdAt":23349},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":23351,"slug":23352,"articleIntro":23351,"category":23353},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[23354],{"metadata":23355,"sys":23358,"fields":23365},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23361,"publishedVersion":345,"revision":62,"contentType":23363,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"sys":23364},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23366,"metaTitle":355,"metaDescription":356,"mainTitle":23367,"subtitle":374,"heroImage":23382,"ctaButton":397,"ctaLink":398},[354],{"data":23368,"content":23369,"nodeType":74},{},[23370,23376],{"data":23371,"content":23372,"nodeType":78},{},[23373],{"data":23374,"marks":23375,"value":366,"nodeType":82},{},[],{"data":23377,"content":23378,"nodeType":87},{},[23379],{"data":23380,"marks":23381,"value":373,"nodeType":82},{},[],{"metadata":23383,"sys":23386,"fields":23391},{"tags":23384,"concepts":23385},[],[],{"space":23387,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23389,"publishedVersion":62,"revision":44,"locale":29},{"sys":23388},{"type":12,"linkType":13,"id":14},{"sys":23390},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23392},{"url":389,"details":23393,"fileName":395,"contentType":396},{"size":391,"image":23394},{"width":393,"height":394},{"sys":23396,"fields":23399},{"id":23397,"createdAt":23398},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":23400,"slug":23401,"articleIntro":-1,"category":23402},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[23403],{"metadata":23404,"sys":23407,"fields":23414},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23410,"publishedVersion":345,"revision":62,"contentType":23412,"locale":29},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":21,"type":12,"linkType":22},{"sys":23413},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23415,"metaTitle":355,"metaDescription":356,"mainTitle":23416,"subtitle":374,"heroImage":23431,"ctaButton":397,"ctaLink":398},[354],{"data":23417,"content":23418,"nodeType":74},{},[23419,23425],{"data":23420,"content":23421,"nodeType":78},{},[23422],{"data":23423,"marks":23424,"value":366,"nodeType":82},{},[],{"data":23426,"content":23427,"nodeType":87},{},[23428],{"data":23429,"marks":23430,"value":373,"nodeType":82},{},[],{"metadata":23432,"sys":23435,"fields":23440},{"tags":23433,"concepts":23434},[],[],{"space":23436,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23438,"publishedVersion":62,"revision":44,"locale":29},{"sys":23437},{"type":12,"linkType":13,"id":14},{"sys":23439},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23441},{"url":389,"details":23442,"fileName":395,"contentType":396},{"size":391,"image":23443},{"width":393,"height":394},{"sys":23445,"fields":23448},{"id":23446,"createdAt":23447},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":23449,"slug":23450,"articleIntro":23449,"category":23451},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[23452],{"metadata":23453,"sys":23456,"fields":23463},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23459,"publishedVersion":345,"revision":62,"contentType":23461,"locale":29},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":21,"type":12,"linkType":22},{"sys":23462},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23464,"metaTitle":355,"metaDescription":356,"mainTitle":23465,"subtitle":374,"heroImage":23480,"ctaButton":397,"ctaLink":398},[354],{"data":23466,"content":23467,"nodeType":74},{},[23468,23474],{"data":23469,"content":23470,"nodeType":78},{},[23471],{"data":23472,"marks":23473,"value":366,"nodeType":82},{},[],{"data":23475,"content":23476,"nodeType":87},{},[23477],{"data":23478,"marks":23479,"value":373,"nodeType":82},{},[],{"metadata":23481,"sys":23484,"fields":23489},{"tags":23482,"concepts":23483},[],[],{"space":23485,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23487,"publishedVersion":62,"revision":44,"locale":29},{"sys":23486},{"type":12,"linkType":13,"id":14},{"sys":23488},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23490},{"url":389,"details":23491,"fileName":395,"contentType":396},{"size":391,"image":23492},{"width":393,"height":394},{"sys":23494,"fields":23497},{"id":23495,"createdAt":23496},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":23498,"slug":23499,"articleIntro":-1,"category":23500},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[23501],{"metadata":23502,"sys":23505,"fields":23512},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23508,"publishedVersion":345,"revision":62,"contentType":23510,"locale":29},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":21,"type":12,"linkType":22},{"sys":23511},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23513,"metaTitle":355,"metaDescription":356,"mainTitle":23514,"subtitle":374,"heroImage":23529,"ctaButton":397,"ctaLink":398},[354],{"data":23515,"content":23516,"nodeType":74},{},[23517,23523],{"data":23518,"content":23519,"nodeType":78},{},[23520],{"data":23521,"marks":23522,"value":366,"nodeType":82},{},[],{"data":23524,"content":23525,"nodeType":87},{},[23526],{"data":23527,"marks":23528,"value":373,"nodeType":82},{},[],{"metadata":23530,"sys":23533,"fields":23538},{"tags":23531,"concepts":23532},[],[],{"space":23534,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23536,"publishedVersion":62,"revision":44,"locale":29},{"sys":23535},{"type":12,"linkType":13,"id":14},{"sys":23537},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23539},{"url":389,"details":23540,"fileName":395,"contentType":396},{"size":391,"image":23541},{"width":393,"height":394},{"sys":23543,"fields":23546},{"id":23544,"createdAt":23545},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":23547,"slug":23548,"articleIntro":23547,"category":23549},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[23550],{"metadata":23551,"sys":23554,"fields":23561},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23557,"publishedVersion":345,"revision":62,"contentType":23559,"locale":29},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":21,"type":12,"linkType":22},{"sys":23560},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23562,"metaTitle":355,"metaDescription":356,"mainTitle":23563,"subtitle":374,"heroImage":23578,"ctaButton":397,"ctaLink":398},[354],{"data":23564,"content":23565,"nodeType":74},{},[23566,23572],{"data":23567,"content":23568,"nodeType":78},{},[23569],{"data":23570,"marks":23571,"value":366,"nodeType":82},{},[],{"data":23573,"content":23574,"nodeType":87},{},[23575],{"data":23576,"marks":23577,"value":373,"nodeType":82},{},[],{"metadata":23579,"sys":23582,"fields":23587},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23585,"publishedVersion":62,"revision":44,"locale":29},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23588},{"url":389,"details":23589,"fileName":395,"contentType":396},{"size":391,"image":23590},{"width":393,"height":394},{"sys":23592,"fields":23595},{"id":23593,"createdAt":23594},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":23596,"slug":23597,"articleIntro":23596,"category":23598},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[23599],{"metadata":23600,"sys":23603,"fields":23610},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23606,"publishedVersion":345,"revision":62,"contentType":23608,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"sys":23609},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23611,"metaTitle":355,"metaDescription":356,"mainTitle":23612,"subtitle":374,"heroImage":23627,"ctaButton":397,"ctaLink":398},[354],{"data":23613,"content":23614,"nodeType":74},{},[23615,23621],{"data":23616,"content":23617,"nodeType":78},{},[23618],{"data":23619,"marks":23620,"value":366,"nodeType":82},{},[],{"data":23622,"content":23623,"nodeType":87},{},[23624],{"data":23625,"marks":23626,"value":373,"nodeType":82},{},[],{"metadata":23628,"sys":23631,"fields":23636},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23634,"publishedVersion":62,"revision":44,"locale":29},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23637},{"url":389,"details":23638,"fileName":395,"contentType":396},{"size":391,"image":23639},{"width":393,"height":394},{"sys":23641,"fields":23644},{"id":23642,"createdAt":23643},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":23645,"slug":23646,"articleIntro":23647,"category":23648},"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.",[23649],{"metadata":23650,"sys":23653,"fields":23660},{"tags":23651,"concepts":23652},[],[],{"space":23654,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23656,"publishedVersion":345,"revision":62,"contentType":23658,"locale":29},{"sys":23655},{"type":12,"linkType":13,"id":14},{"sys":23657},{"id":21,"type":12,"linkType":22},{"sys":23659},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23661,"metaTitle":355,"metaDescription":356,"mainTitle":23662,"subtitle":374,"heroImage":23677,"ctaButton":397,"ctaLink":398},[354],{"data":23663,"content":23664,"nodeType":74},{},[23665,23671],{"data":23666,"content":23667,"nodeType":78},{},[23668],{"data":23669,"marks":23670,"value":366,"nodeType":82},{},[],{"data":23672,"content":23673,"nodeType":87},{},[23674],{"data":23675,"marks":23676,"value":373,"nodeType":82},{},[],{"metadata":23678,"sys":23681,"fields":23686},{"tags":23679,"concepts":23680},[],[],{"space":23682,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23684,"publishedVersion":62,"revision":44,"locale":29},{"sys":23683},{"type":12,"linkType":13,"id":14},{"sys":23685},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23687},{"url":389,"details":23688,"fileName":395,"contentType":396},{"size":391,"image":23689},{"width":393,"height":394},{"sys":23691,"fields":23694},{"id":23692,"createdAt":23693},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":23695,"slug":23696,"articleIntro":23695,"category":23697},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[23698],{"metadata":23699,"sys":23702,"fields":23709},{"tags":23700,"concepts":23701},[],[],{"space":23703,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23705,"publishedVersion":345,"revision":62,"contentType":23707,"locale":29},{"sys":23704},{"type":12,"linkType":13,"id":14},{"sys":23706},{"id":21,"type":12,"linkType":22},{"sys":23708},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23710,"metaTitle":355,"metaDescription":356,"mainTitle":23711,"subtitle":374,"heroImage":23726,"ctaButton":397,"ctaLink":398},[354],{"data":23712,"content":23713,"nodeType":74},{},[23714,23720],{"data":23715,"content":23716,"nodeType":78},{},[23717],{"data":23718,"marks":23719,"value":366,"nodeType":82},{},[],{"data":23721,"content":23722,"nodeType":87},{},[23723],{"data":23724,"marks":23725,"value":373,"nodeType":82},{},[],{"metadata":23727,"sys":23730,"fields":23735},{"tags":23728,"concepts":23729},[],[],{"space":23731,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23733,"publishedVersion":62,"revision":44,"locale":29},{"sys":23732},{"type":12,"linkType":13,"id":14},{"sys":23734},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23736},{"url":389,"details":23737,"fileName":395,"contentType":396},{"size":391,"image":23738},{"width":393,"height":394},{"sys":23740,"fields":23743},{"id":23741,"createdAt":23742},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":23744,"slug":23745,"articleIntro":-1,"category":23746},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[23747],{"metadata":23748,"sys":23751,"fields":23758},{"tags":23749,"concepts":23750},[],[],{"space":23752,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23754,"publishedVersion":345,"revision":62,"contentType":23756,"locale":29},{"sys":23753},{"type":12,"linkType":13,"id":14},{"sys":23755},{"id":21,"type":12,"linkType":22},{"sys":23757},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23759,"metaTitle":355,"metaDescription":356,"mainTitle":23760,"subtitle":374,"heroImage":23775,"ctaButton":397,"ctaLink":398},[354],{"data":23761,"content":23762,"nodeType":74},{},[23763,23769],{"data":23764,"content":23765,"nodeType":78},{},[23766],{"data":23767,"marks":23768,"value":366,"nodeType":82},{},[],{"data":23770,"content":23771,"nodeType":87},{},[23772],{"data":23773,"marks":23774,"value":373,"nodeType":82},{},[],{"metadata":23776,"sys":23779,"fields":23784},{"tags":23777,"concepts":23778},[],[],{"space":23780,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23782,"publishedVersion":62,"revision":44,"locale":29},{"sys":23781},{"type":12,"linkType":13,"id":14},{"sys":23783},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23785},{"url":389,"details":23786,"fileName":395,"contentType":396},{"size":391,"image":23787},{"width":393,"height":394},{"sys":23789,"fields":23792},{"id":23790,"createdAt":23791},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":23793,"slug":23794,"articleIntro":-1,"category":23795},"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",[23796],{"metadata":23797,"sys":23800,"fields":23807},{"tags":23798,"concepts":23799},[],[],{"space":23801,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23803,"publishedVersion":345,"revision":62,"contentType":23805,"locale":29},{"sys":23802},{"type":12,"linkType":13,"id":14},{"sys":23804},{"id":21,"type":12,"linkType":22},{"sys":23806},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23808,"metaTitle":355,"metaDescription":356,"mainTitle":23809,"subtitle":374,"heroImage":23824,"ctaButton":397,"ctaLink":398},[354],{"data":23810,"content":23811,"nodeType":74},{},[23812,23818],{"data":23813,"content":23814,"nodeType":78},{},[23815],{"data":23816,"marks":23817,"value":366,"nodeType":82},{},[],{"data":23819,"content":23820,"nodeType":87},{},[23821],{"data":23822,"marks":23823,"value":373,"nodeType":82},{},[],{"metadata":23825,"sys":23828,"fields":23833},{"tags":23826,"concepts":23827},[],[],{"space":23829,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23831,"publishedVersion":62,"revision":44,"locale":29},{"sys":23830},{"type":12,"linkType":13,"id":14},{"sys":23832},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23834},{"url":389,"details":23835,"fileName":395,"contentType":396},{"size":391,"image":23836},{"width":393,"height":394},{"sys":23838,"fields":23841},{"id":23839,"createdAt":23840},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":23842,"slug":23843,"articleIntro":23842,"category":23844},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[23845],{"metadata":23846,"sys":23849,"fields":23856},{"tags":23847,"concepts":23848},[],[],{"space":23850,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23852,"publishedVersion":345,"revision":62,"contentType":23854,"locale":29},{"sys":23851},{"type":12,"linkType":13,"id":14},{"sys":23853},{"id":21,"type":12,"linkType":22},{"sys":23855},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23857,"metaTitle":355,"metaDescription":356,"mainTitle":23858,"subtitle":374,"heroImage":23873,"ctaButton":397,"ctaLink":398},[354],{"data":23859,"content":23860,"nodeType":74},{},[23861,23867],{"data":23862,"content":23863,"nodeType":78},{},[23864],{"data":23865,"marks":23866,"value":366,"nodeType":82},{},[],{"data":23868,"content":23869,"nodeType":87},{},[23870],{"data":23871,"marks":23872,"value":373,"nodeType":82},{},[],{"metadata":23874,"sys":23877,"fields":23882},{"tags":23875,"concepts":23876},[],[],{"space":23878,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23880,"publishedVersion":62,"revision":44,"locale":29},{"sys":23879},{"type":12,"linkType":13,"id":14},{"sys":23881},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23883},{"url":389,"details":23884,"fileName":395,"contentType":396},{"size":391,"image":23885},{"width":393,"height":394},{"sys":23887,"fields":23890},{"id":23888,"createdAt":23889},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":23891,"slug":23892,"articleIntro":23891,"category":23893},"668 - Autres charges financières","compte-668-autres-charges-financieres",[23894],{"metadata":23895,"sys":23898,"fields":23905},{"tags":23896,"concepts":23897},[],[],{"space":23899,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23901,"publishedVersion":345,"revision":62,"contentType":23903,"locale":29},{"sys":23900},{"type":12,"linkType":13,"id":14},{"sys":23902},{"id":21,"type":12,"linkType":22},{"sys":23904},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23906,"metaTitle":355,"metaDescription":356,"mainTitle":23907,"subtitle":374,"heroImage":23922,"ctaButton":397,"ctaLink":398},[354],{"data":23908,"content":23909,"nodeType":74},{},[23910,23916],{"data":23911,"content":23912,"nodeType":78},{},[23913],{"data":23914,"marks":23915,"value":366,"nodeType":82},{},[],{"data":23917,"content":23918,"nodeType":87},{},[23919],{"data":23920,"marks":23921,"value":373,"nodeType":82},{},[],{"metadata":23923,"sys":23926,"fields":23931},{"tags":23924,"concepts":23925},[],[],{"space":23927,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23929,"publishedVersion":62,"revision":44,"locale":29},{"sys":23928},{"type":12,"linkType":13,"id":14},{"sys":23930},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23932},{"url":389,"details":23933,"fileName":395,"contentType":396},{"size":391,"image":23934},{"width":393,"height":394},{"sys":23936,"fields":23939},{"id":23937,"createdAt":23938},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":23940,"slug":23941,"articleIntro":23940,"category":23942},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[23943],{"metadata":23944,"sys":23947,"fields":23954},{"tags":23945,"concepts":23946},[],[],{"space":23948,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23950,"publishedVersion":345,"revision":62,"contentType":23952,"locale":29},{"sys":23949},{"type":12,"linkType":13,"id":14},{"sys":23951},{"id":21,"type":12,"linkType":22},{"sys":23953},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":23955,"metaTitle":355,"metaDescription":356,"mainTitle":23956,"subtitle":374,"heroImage":23971,"ctaButton":397,"ctaLink":398},[354],{"data":23957,"content":23958,"nodeType":74},{},[23959,23965],{"data":23960,"content":23961,"nodeType":78},{},[23962],{"data":23963,"marks":23964,"value":366,"nodeType":82},{},[],{"data":23966,"content":23967,"nodeType":87},{},[23968],{"data":23969,"marks":23970,"value":373,"nodeType":82},{},[],{"metadata":23972,"sys":23975,"fields":23980},{"tags":23973,"concepts":23974},[],[],{"space":23976,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":23978,"publishedVersion":62,"revision":44,"locale":29},{"sys":23977},{"type":12,"linkType":13,"id":14},{"sys":23979},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":23981},{"url":389,"details":23982,"fileName":395,"contentType":396},{"size":391,"image":23983},{"width":393,"height":394},{"sys":23985,"fields":23988},{"id":23986,"createdAt":23987},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":23989,"slug":23990,"articleIntro":23989,"category":23991},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[23992],{"metadata":23993,"sys":23996,"fields":24003},{"tags":23994,"concepts":23995},[],[],{"space":23997,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":23999,"publishedVersion":345,"revision":62,"contentType":24001,"locale":29},{"sys":23998},{"type":12,"linkType":13,"id":14},{"sys":24000},{"id":21,"type":12,"linkType":22},{"sys":24002},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24004,"metaTitle":355,"metaDescription":356,"mainTitle":24005,"subtitle":374,"heroImage":24020,"ctaButton":397,"ctaLink":398},[354],{"data":24006,"content":24007,"nodeType":74},{},[24008,24014],{"data":24009,"content":24010,"nodeType":78},{},[24011],{"data":24012,"marks":24013,"value":366,"nodeType":82},{},[],{"data":24015,"content":24016,"nodeType":87},{},[24017],{"data":24018,"marks":24019,"value":373,"nodeType":82},{},[],{"metadata":24021,"sys":24024,"fields":24029},{"tags":24022,"concepts":24023},[],[],{"space":24025,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24027,"publishedVersion":62,"revision":44,"locale":29},{"sys":24026},{"type":12,"linkType":13,"id":14},{"sys":24028},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24030},{"url":389,"details":24031,"fileName":395,"contentType":396},{"size":391,"image":24032},{"width":393,"height":394},{"sys":24034,"fields":24037},{"id":24035,"createdAt":24036},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":24038,"slug":24039,"articleIntro":24038,"category":24040},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[24041],{"metadata":24042,"sys":24045,"fields":24052},{"tags":24043,"concepts":24044},[],[],{"space":24046,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24048,"publishedVersion":345,"revision":62,"contentType":24050,"locale":29},{"sys":24047},{"type":12,"linkType":13,"id":14},{"sys":24049},{"id":21,"type":12,"linkType":22},{"sys":24051},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24053,"metaTitle":355,"metaDescription":356,"mainTitle":24054,"subtitle":374,"heroImage":24069,"ctaButton":397,"ctaLink":398},[354],{"data":24055,"content":24056,"nodeType":74},{},[24057,24063],{"data":24058,"content":24059,"nodeType":78},{},[24060],{"data":24061,"marks":24062,"value":366,"nodeType":82},{},[],{"data":24064,"content":24065,"nodeType":87},{},[24066],{"data":24067,"marks":24068,"value":373,"nodeType":82},{},[],{"metadata":24070,"sys":24073,"fields":24078},{"tags":24071,"concepts":24072},[],[],{"space":24074,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24076,"publishedVersion":62,"revision":44,"locale":29},{"sys":24075},{"type":12,"linkType":13,"id":14},{"sys":24077},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24079},{"url":389,"details":24080,"fileName":395,"contentType":396},{"size":391,"image":24081},{"width":393,"height":394},{"sys":24083,"fields":24086},{"id":24084,"createdAt":24085},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":24087,"slug":24088,"articleIntro":-1,"category":24089},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[24090],{"metadata":24091,"sys":24094,"fields":24101},{"tags":24092,"concepts":24093},[],[],{"space":24095,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24097,"publishedVersion":345,"revision":62,"contentType":24099,"locale":29},{"sys":24096},{"type":12,"linkType":13,"id":14},{"sys":24098},{"id":21,"type":12,"linkType":22},{"sys":24100},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24102,"metaTitle":355,"metaDescription":356,"mainTitle":24103,"subtitle":374,"heroImage":24118,"ctaButton":397,"ctaLink":398},[354],{"data":24104,"content":24105,"nodeType":74},{},[24106,24112],{"data":24107,"content":24108,"nodeType":78},{},[24109],{"data":24110,"marks":24111,"value":366,"nodeType":82},{},[],{"data":24113,"content":24114,"nodeType":87},{},[24115],{"data":24116,"marks":24117,"value":373,"nodeType":82},{},[],{"metadata":24119,"sys":24122,"fields":24127},{"tags":24120,"concepts":24121},[],[],{"space":24123,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24125,"publishedVersion":62,"revision":44,"locale":29},{"sys":24124},{"type":12,"linkType":13,"id":14},{"sys":24126},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24128},{"url":389,"details":24129,"fileName":395,"contentType":396},{"size":391,"image":24130},{"width":393,"height":394},{"sys":24132,"fields":24135},{"id":24133,"createdAt":24134},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":24136,"slug":24137,"articleIntro":24136,"category":24138},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[24139],{"metadata":24140,"sys":24143,"fields":24150},{"tags":24141,"concepts":24142},[],[],{"space":24144,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24146,"publishedVersion":345,"revision":62,"contentType":24148,"locale":29},{"sys":24145},{"type":12,"linkType":13,"id":14},{"sys":24147},{"id":21,"type":12,"linkType":22},{"sys":24149},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24151,"metaTitle":355,"metaDescription":356,"mainTitle":24152,"subtitle":374,"heroImage":24167,"ctaButton":397,"ctaLink":398},[354],{"data":24153,"content":24154,"nodeType":74},{},[24155,24161],{"data":24156,"content":24157,"nodeType":78},{},[24158],{"data":24159,"marks":24160,"value":366,"nodeType":82},{},[],{"data":24162,"content":24163,"nodeType":87},{},[24164],{"data":24165,"marks":24166,"value":373,"nodeType":82},{},[],{"metadata":24168,"sys":24171,"fields":24176},{"tags":24169,"concepts":24170},[],[],{"space":24172,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24174,"publishedVersion":62,"revision":44,"locale":29},{"sys":24173},{"type":12,"linkType":13,"id":14},{"sys":24175},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24177},{"url":389,"details":24178,"fileName":395,"contentType":396},{"size":391,"image":24179},{"width":393,"height":394},{"sys":24181,"fields":24184},{"id":24182,"createdAt":24183},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":24185,"slug":24186,"articleIntro":24185,"category":24187},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[24188],{"metadata":24189,"sys":24192,"fields":24199},{"tags":24190,"concepts":24191},[],[],{"space":24193,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24195,"publishedVersion":345,"revision":62,"contentType":24197,"locale":29},{"sys":24194},{"type":12,"linkType":13,"id":14},{"sys":24196},{"id":21,"type":12,"linkType":22},{"sys":24198},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24200,"metaTitle":355,"metaDescription":356,"mainTitle":24201,"subtitle":374,"heroImage":24216,"ctaButton":397,"ctaLink":398},[354],{"data":24202,"content":24203,"nodeType":74},{},[24204,24210],{"data":24205,"content":24206,"nodeType":78},{},[24207],{"data":24208,"marks":24209,"value":366,"nodeType":82},{},[],{"data":24211,"content":24212,"nodeType":87},{},[24213],{"data":24214,"marks":24215,"value":373,"nodeType":82},{},[],{"metadata":24217,"sys":24220,"fields":24225},{"tags":24218,"concepts":24219},[],[],{"space":24221,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24223,"publishedVersion":62,"revision":44,"locale":29},{"sys":24222},{"type":12,"linkType":13,"id":14},{"sys":24224},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24226},{"url":389,"details":24227,"fileName":395,"contentType":396},{"size":391,"image":24228},{"width":393,"height":394},{"sys":24230,"fields":24233},{"id":24231,"createdAt":24232},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":24234,"slug":24235,"articleIntro":24234,"category":24236},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[24237],{"metadata":24238,"sys":24241,"fields":24248},{"tags":24239,"concepts":24240},[],[],{"space":24242,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24244,"publishedVersion":345,"revision":62,"contentType":24246,"locale":29},{"sys":24243},{"type":12,"linkType":13,"id":14},{"sys":24245},{"id":21,"type":12,"linkType":22},{"sys":24247},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24249,"metaTitle":355,"metaDescription":356,"mainTitle":24250,"subtitle":374,"heroImage":24265,"ctaButton":397,"ctaLink":398},[354],{"data":24251,"content":24252,"nodeType":74},{},[24253,24259],{"data":24254,"content":24255,"nodeType":78},{},[24256],{"data":24257,"marks":24258,"value":366,"nodeType":82},{},[],{"data":24260,"content":24261,"nodeType":87},{},[24262],{"data":24263,"marks":24264,"value":373,"nodeType":82},{},[],{"metadata":24266,"sys":24269,"fields":24274},{"tags":24267,"concepts":24268},[],[],{"space":24270,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24272,"publishedVersion":62,"revision":44,"locale":29},{"sys":24271},{"type":12,"linkType":13,"id":14},{"sys":24273},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24275},{"url":389,"details":24276,"fileName":395,"contentType":396},{"size":391,"image":24277},{"width":393,"height":394},{"sys":24279,"fields":24282},{"id":24280,"createdAt":24281},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":24283,"slug":24284,"articleIntro":24283,"category":24285},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[24286],{"metadata":24287,"sys":24290,"fields":24297},{"tags":24288,"concepts":24289},[],[],{"space":24291,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24293,"publishedVersion":345,"revision":62,"contentType":24295,"locale":29},{"sys":24292},{"type":12,"linkType":13,"id":14},{"sys":24294},{"id":21,"type":12,"linkType":22},{"sys":24296},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24298,"metaTitle":355,"metaDescription":356,"mainTitle":24299,"subtitle":374,"heroImage":24314,"ctaButton":397,"ctaLink":398},[354],{"data":24300,"content":24301,"nodeType":74},{},[24302,24308],{"data":24303,"content":24304,"nodeType":78},{},[24305],{"data":24306,"marks":24307,"value":366,"nodeType":82},{},[],{"data":24309,"content":24310,"nodeType":87},{},[24311],{"data":24312,"marks":24313,"value":373,"nodeType":82},{},[],{"metadata":24315,"sys":24318,"fields":24323},{"tags":24316,"concepts":24317},[],[],{"space":24319,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24321,"publishedVersion":62,"revision":44,"locale":29},{"sys":24320},{"type":12,"linkType":13,"id":14},{"sys":24322},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24324},{"url":389,"details":24325,"fileName":395,"contentType":396},{"size":391,"image":24326},{"width":393,"height":394},{"sys":24328,"fields":24331},{"id":24329,"createdAt":24330},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":24332,"slug":24333,"articleIntro":24332,"category":24334},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[24335],{"metadata":24336,"sys":24339,"fields":24346},{"tags":24337,"concepts":24338},[],[],{"space":24340,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24342,"publishedVersion":345,"revision":62,"contentType":24344,"locale":29},{"sys":24341},{"type":12,"linkType":13,"id":14},{"sys":24343},{"id":21,"type":12,"linkType":22},{"sys":24345},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24347,"metaTitle":355,"metaDescription":356,"mainTitle":24348,"subtitle":374,"heroImage":24363,"ctaButton":397,"ctaLink":398},[354],{"data":24349,"content":24350,"nodeType":74},{},[24351,24357],{"data":24352,"content":24353,"nodeType":78},{},[24354],{"data":24355,"marks":24356,"value":366,"nodeType":82},{},[],{"data":24358,"content":24359,"nodeType":87},{},[24360],{"data":24361,"marks":24362,"value":373,"nodeType":82},{},[],{"metadata":24364,"sys":24367,"fields":24372},{"tags":24365,"concepts":24366},[],[],{"space":24368,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24370,"publishedVersion":62,"revision":44,"locale":29},{"sys":24369},{"type":12,"linkType":13,"id":14},{"sys":24371},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24373},{"url":389,"details":24374,"fileName":395,"contentType":396},{"size":391,"image":24375},{"width":393,"height":394},{"sys":24377,"fields":24380},{"id":24378,"createdAt":24379},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":24381,"slug":24382,"articleIntro":24381,"category":24383},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[24384],{"metadata":24385,"sys":24388,"fields":24395},{"tags":24386,"concepts":24387},[],[],{"space":24389,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24391,"publishedVersion":345,"revision":62,"contentType":24393,"locale":29},{"sys":24390},{"type":12,"linkType":13,"id":14},{"sys":24392},{"id":21,"type":12,"linkType":22},{"sys":24394},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24396,"metaTitle":355,"metaDescription":356,"mainTitle":24397,"subtitle":374,"heroImage":24412,"ctaButton":397,"ctaLink":398},[354],{"data":24398,"content":24399,"nodeType":74},{},[24400,24406],{"data":24401,"content":24402,"nodeType":78},{},[24403],{"data":24404,"marks":24405,"value":366,"nodeType":82},{},[],{"data":24407,"content":24408,"nodeType":87},{},[24409],{"data":24410,"marks":24411,"value":373,"nodeType":82},{},[],{"metadata":24413,"sys":24416,"fields":24421},{"tags":24414,"concepts":24415},[],[],{"space":24417,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24419,"publishedVersion":62,"revision":44,"locale":29},{"sys":24418},{"type":12,"linkType":13,"id":14},{"sys":24420},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24422},{"url":389,"details":24423,"fileName":395,"contentType":396},{"size":391,"image":24424},{"width":393,"height":394},{"sys":24426,"fields":24429},{"id":24427,"createdAt":24428},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":24430,"slug":24431,"articleIntro":-1,"category":24432},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[24433],{"metadata":24434,"sys":24437,"fields":24444},{"tags":24435,"concepts":24436},[],[],{"space":24438,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24440,"publishedVersion":345,"revision":62,"contentType":24442,"locale":29},{"sys":24439},{"type":12,"linkType":13,"id":14},{"sys":24441},{"id":21,"type":12,"linkType":22},{"sys":24443},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24445,"metaTitle":355,"metaDescription":356,"mainTitle":24446,"subtitle":374,"heroImage":24461,"ctaButton":397,"ctaLink":398},[354],{"data":24447,"content":24448,"nodeType":74},{},[24449,24455],{"data":24450,"content":24451,"nodeType":78},{},[24452],{"data":24453,"marks":24454,"value":366,"nodeType":82},{},[],{"data":24456,"content":24457,"nodeType":87},{},[24458],{"data":24459,"marks":24460,"value":373,"nodeType":82},{},[],{"metadata":24462,"sys":24465,"fields":24470},{"tags":24463,"concepts":24464},[],[],{"space":24466,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24468,"publishedVersion":62,"revision":44,"locale":29},{"sys":24467},{"type":12,"linkType":13,"id":14},{"sys":24469},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24471},{"url":389,"details":24472,"fileName":395,"contentType":396},{"size":391,"image":24473},{"width":393,"height":394},{"sys":24475,"fields":24478},{"id":24476,"createdAt":24477},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":24479,"slug":24480,"articleIntro":24479,"category":24481},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[24482],{"metadata":24483,"sys":24486,"fields":24493},{"tags":24484,"concepts":24485},[],[],{"space":24487,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24489,"publishedVersion":345,"revision":62,"contentType":24491,"locale":29},{"sys":24488},{"type":12,"linkType":13,"id":14},{"sys":24490},{"id":21,"type":12,"linkType":22},{"sys":24492},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24494,"metaTitle":355,"metaDescription":356,"mainTitle":24495,"subtitle":374,"heroImage":24510,"ctaButton":397,"ctaLink":398},[354],{"data":24496,"content":24497,"nodeType":74},{},[24498,24504],{"data":24499,"content":24500,"nodeType":78},{},[24501],{"data":24502,"marks":24503,"value":366,"nodeType":82},{},[],{"data":24505,"content":24506,"nodeType":87},{},[24507],{"data":24508,"marks":24509,"value":373,"nodeType":82},{},[],{"metadata":24511,"sys":24514,"fields":24519},{"tags":24512,"concepts":24513},[],[],{"space":24515,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24517,"publishedVersion":62,"revision":44,"locale":29},{"sys":24516},{"type":12,"linkType":13,"id":14},{"sys":24518},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24520},{"url":389,"details":24521,"fileName":395,"contentType":396},{"size":391,"image":24522},{"width":393,"height":394},{"sys":24524,"fields":24527},{"id":24525,"createdAt":24526},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":24528,"slug":24529,"articleIntro":24528,"category":24530},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[24531],{"metadata":24532,"sys":24535,"fields":24542},{"tags":24533,"concepts":24534},[],[],{"space":24536,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24538,"publishedVersion":345,"revision":62,"contentType":24540,"locale":29},{"sys":24537},{"type":12,"linkType":13,"id":14},{"sys":24539},{"id":21,"type":12,"linkType":22},{"sys":24541},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24543,"metaTitle":355,"metaDescription":356,"mainTitle":24544,"subtitle":374,"heroImage":24559,"ctaButton":397,"ctaLink":398},[354],{"data":24545,"content":24546,"nodeType":74},{},[24547,24553],{"data":24548,"content":24549,"nodeType":78},{},[24550],{"data":24551,"marks":24552,"value":366,"nodeType":82},{},[],{"data":24554,"content":24555,"nodeType":87},{},[24556],{"data":24557,"marks":24558,"value":373,"nodeType":82},{},[],{"metadata":24560,"sys":24563,"fields":24568},{"tags":24561,"concepts":24562},[],[],{"space":24564,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24566,"publishedVersion":62,"revision":44,"locale":29},{"sys":24565},{"type":12,"linkType":13,"id":14},{"sys":24567},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24569},{"url":389,"details":24570,"fileName":395,"contentType":396},{"size":391,"image":24571},{"width":393,"height":394},{"sys":24573,"fields":24576},{"id":24574,"createdAt":24575},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":24577,"slug":24578,"articleIntro":24577,"category":24579},"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",[24580],{"metadata":24581,"sys":24584,"fields":24591},{"tags":24582,"concepts":24583},[],[],{"space":24585,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24587,"publishedVersion":345,"revision":62,"contentType":24589,"locale":29},{"sys":24586},{"type":12,"linkType":13,"id":14},{"sys":24588},{"id":21,"type":12,"linkType":22},{"sys":24590},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24592,"metaTitle":355,"metaDescription":356,"mainTitle":24593,"subtitle":374,"heroImage":24608,"ctaButton":397,"ctaLink":398},[354],{"data":24594,"content":24595,"nodeType":74},{},[24596,24602],{"data":24597,"content":24598,"nodeType":78},{},[24599],{"data":24600,"marks":24601,"value":366,"nodeType":82},{},[],{"data":24603,"content":24604,"nodeType":87},{},[24605],{"data":24606,"marks":24607,"value":373,"nodeType":82},{},[],{"metadata":24609,"sys":24612,"fields":24617},{"tags":24610,"concepts":24611},[],[],{"space":24613,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24615,"publishedVersion":62,"revision":44,"locale":29},{"sys":24614},{"type":12,"linkType":13,"id":14},{"sys":24616},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24618},{"url":389,"details":24619,"fileName":395,"contentType":396},{"size":391,"image":24620},{"width":393,"height":394},{"sys":24622,"fields":24625},{"id":24623,"createdAt":24624},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":24626,"slug":24627,"articleIntro":24626,"category":24628},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[24629],{"metadata":24630,"sys":24633,"fields":24640},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24636,"publishedVersion":345,"revision":62,"contentType":24638,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"sys":24639},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24641,"metaTitle":355,"metaDescription":356,"mainTitle":24642,"subtitle":374,"heroImage":24657,"ctaButton":397,"ctaLink":398},[354],{"data":24643,"content":24644,"nodeType":74},{},[24645,24651],{"data":24646,"content":24647,"nodeType":78},{},[24648],{"data":24649,"marks":24650,"value":366,"nodeType":82},{},[],{"data":24652,"content":24653,"nodeType":87},{},[24654],{"data":24655,"marks":24656,"value":373,"nodeType":82},{},[],{"metadata":24658,"sys":24661,"fields":24666},{"tags":24659,"concepts":24660},[],[],{"space":24662,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24664,"publishedVersion":62,"revision":44,"locale":29},{"sys":24663},{"type":12,"linkType":13,"id":14},{"sys":24665},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24667},{"url":389,"details":24668,"fileName":395,"contentType":396},{"size":391,"image":24669},{"width":393,"height":394},{"sys":24671,"fields":24674},{"id":24672,"createdAt":24673},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":24675,"slug":24676,"articleIntro":24675,"category":24677},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[24678],{"metadata":24679,"sys":24682,"fields":24689},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24685,"publishedVersion":345,"revision":62,"contentType":24687,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"sys":24688},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24690,"metaTitle":355,"metaDescription":356,"mainTitle":24691,"subtitle":374,"heroImage":24706,"ctaButton":397,"ctaLink":398},[354],{"data":24692,"content":24693,"nodeType":74},{},[24694,24700],{"data":24695,"content":24696,"nodeType":78},{},[24697],{"data":24698,"marks":24699,"value":366,"nodeType":82},{},[],{"data":24701,"content":24702,"nodeType":87},{},[24703],{"data":24704,"marks":24705,"value":373,"nodeType":82},{},[],{"metadata":24707,"sys":24710,"fields":24715},{"tags":24708,"concepts":24709},[],[],{"space":24711,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24713,"publishedVersion":62,"revision":44,"locale":29},{"sys":24712},{"type":12,"linkType":13,"id":14},{"sys":24714},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24716},{"url":389,"details":24717,"fileName":395,"contentType":396},{"size":391,"image":24718},{"width":393,"height":394},{"sys":24720,"fields":24723},{"id":24721,"createdAt":24722},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":24724,"slug":24725,"articleIntro":-1,"category":24726},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[24727],{"metadata":24728,"sys":24731,"fields":24738},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24734,"publishedVersion":345,"revision":62,"contentType":24736,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"sys":24737},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24739,"metaTitle":355,"metaDescription":356,"mainTitle":24740,"subtitle":374,"heroImage":24755,"ctaButton":397,"ctaLink":398},[354],{"data":24741,"content":24742,"nodeType":74},{},[24743,24749],{"data":24744,"content":24745,"nodeType":78},{},[24746],{"data":24747,"marks":24748,"value":366,"nodeType":82},{},[],{"data":24750,"content":24751,"nodeType":87},{},[24752],{"data":24753,"marks":24754,"value":373,"nodeType":82},{},[],{"metadata":24756,"sys":24759,"fields":24764},{"tags":24757,"concepts":24758},[],[],{"space":24760,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24762,"publishedVersion":62,"revision":44,"locale":29},{"sys":24761},{"type":12,"linkType":13,"id":14},{"sys":24763},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24765},{"url":389,"details":24766,"fileName":395,"contentType":396},{"size":391,"image":24767},{"width":393,"height":394},{"sys":24769,"fields":24772},{"id":24770,"createdAt":24771},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":24773,"slug":24774,"articleIntro":24773,"category":24775},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[24776],{"metadata":24777,"sys":24780,"fields":24787},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24783,"publishedVersion":345,"revision":62,"contentType":24785,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"sys":24786},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24788,"metaTitle":355,"metaDescription":356,"mainTitle":24789,"subtitle":374,"heroImage":24804,"ctaButton":397,"ctaLink":398},[354],{"data":24790,"content":24791,"nodeType":74},{},[24792,24798],{"data":24793,"content":24794,"nodeType":78},{},[24795],{"data":24796,"marks":24797,"value":366,"nodeType":82},{},[],{"data":24799,"content":24800,"nodeType":87},{},[24801],{"data":24802,"marks":24803,"value":373,"nodeType":82},{},[],{"metadata":24805,"sys":24808,"fields":24813},{"tags":24806,"concepts":24807},[],[],{"space":24809,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24811,"publishedVersion":62,"revision":44,"locale":29},{"sys":24810},{"type":12,"linkType":13,"id":14},{"sys":24812},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24814},{"url":389,"details":24815,"fileName":395,"contentType":396},{"size":391,"image":24816},{"width":393,"height":394},{"sys":24818,"fields":24821},{"id":24819,"createdAt":24820},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":24822,"slug":24823,"articleIntro":-1,"category":24824},"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",[24825],{"metadata":24826,"sys":24829,"fields":24836},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24832,"publishedVersion":345,"revision":62,"contentType":24834,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"sys":24835},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24837,"metaTitle":355,"metaDescription":356,"mainTitle":24838,"subtitle":374,"heroImage":24853,"ctaButton":397,"ctaLink":398},[354],{"data":24839,"content":24840,"nodeType":74},{},[24841,24847],{"data":24842,"content":24843,"nodeType":78},{},[24844],{"data":24845,"marks":24846,"value":366,"nodeType":82},{},[],{"data":24848,"content":24849,"nodeType":87},{},[24850],{"data":24851,"marks":24852,"value":373,"nodeType":82},{},[],{"metadata":24854,"sys":24857,"fields":24862},{"tags":24855,"concepts":24856},[],[],{"space":24858,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24860,"publishedVersion":62,"revision":44,"locale":29},{"sys":24859},{"type":12,"linkType":13,"id":14},{"sys":24861},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24863},{"url":389,"details":24864,"fileName":395,"contentType":396},{"size":391,"image":24865},{"width":393,"height":394},{"sys":24867,"fields":24870},{"id":24868,"createdAt":24869},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":24871,"slug":24872,"articleIntro":24871,"category":24873},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[24874],{"metadata":24875,"sys":24878,"fields":24885},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24881,"publishedVersion":345,"revision":62,"contentType":24883,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"sys":24884},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24886,"metaTitle":355,"metaDescription":356,"mainTitle":24887,"subtitle":374,"heroImage":24902,"ctaButton":397,"ctaLink":398},[354],{"data":24888,"content":24889,"nodeType":74},{},[24890,24896],{"data":24891,"content":24892,"nodeType":78},{},[24893],{"data":24894,"marks":24895,"value":366,"nodeType":82},{},[],{"data":24897,"content":24898,"nodeType":87},{},[24899],{"data":24900,"marks":24901,"value":373,"nodeType":82},{},[],{"metadata":24903,"sys":24906,"fields":24911},{"tags":24904,"concepts":24905},[],[],{"space":24907,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24909,"publishedVersion":62,"revision":44,"locale":29},{"sys":24908},{"type":12,"linkType":13,"id":14},{"sys":24910},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24912},{"url":389,"details":24913,"fileName":395,"contentType":396},{"size":391,"image":24914},{"width":393,"height":394},{"sys":24916,"fields":24919},{"id":24917,"createdAt":24918},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":24920,"slug":24921,"articleIntro":24920,"category":24922},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[24923],{"metadata":24924,"sys":24927,"fields":24934},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24930,"publishedVersion":345,"revision":62,"contentType":24932,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"sys":24933},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24935,"metaTitle":355,"metaDescription":356,"mainTitle":24936,"subtitle":374,"heroImage":24951,"ctaButton":397,"ctaLink":398},[354],{"data":24937,"content":24938,"nodeType":74},{},[24939,24945],{"data":24940,"content":24941,"nodeType":78},{},[24942],{"data":24943,"marks":24944,"value":366,"nodeType":82},{},[],{"data":24946,"content":24947,"nodeType":87},{},[24948],{"data":24949,"marks":24950,"value":373,"nodeType":82},{},[],{"metadata":24952,"sys":24955,"fields":24960},{"tags":24953,"concepts":24954},[],[],{"space":24956,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":24958,"publishedVersion":62,"revision":44,"locale":29},{"sys":24957},{"type":12,"linkType":13,"id":14},{"sys":24959},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":24961},{"url":389,"details":24962,"fileName":395,"contentType":396},{"size":391,"image":24963},{"width":393,"height":394},{"sys":24965,"fields":24968},{"id":24966,"createdAt":24967},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":24969,"slug":24970,"articleIntro":24969,"category":24971},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[24972],{"metadata":24973,"sys":24976,"fields":24983},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":24979,"publishedVersion":345,"revision":62,"contentType":24981,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"sys":24982},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":24984,"metaTitle":355,"metaDescription":356,"mainTitle":24985,"subtitle":374,"heroImage":25000,"ctaButton":397,"ctaLink":398},[354],{"data":24986,"content":24987,"nodeType":74},{},[24988,24994],{"data":24989,"content":24990,"nodeType":78},{},[24991],{"data":24992,"marks":24993,"value":366,"nodeType":82},{},[],{"data":24995,"content":24996,"nodeType":87},{},[24997],{"data":24998,"marks":24999,"value":373,"nodeType":82},{},[],{"metadata":25001,"sys":25004,"fields":25009},{"tags":25002,"concepts":25003},[],[],{"space":25005,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25007,"publishedVersion":62,"revision":44,"locale":29},{"sys":25006},{"type":12,"linkType":13,"id":14},{"sys":25008},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25010},{"url":389,"details":25011,"fileName":395,"contentType":396},{"size":391,"image":25012},{"width":393,"height":394},{"sys":25014,"fields":25017},{"id":25015,"createdAt":25016},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":25018,"slug":25019,"articleIntro":25018,"category":25020},"Compte 6412 - Congés payés","compte-6412-conges-payes",[25021],{"metadata":25022,"sys":25025,"fields":25032},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25028,"publishedVersion":345,"revision":62,"contentType":25030,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"sys":25031},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25033,"metaTitle":355,"metaDescription":356,"mainTitle":25034,"subtitle":374,"heroImage":25049,"ctaButton":397,"ctaLink":398},[354],{"data":25035,"content":25036,"nodeType":74},{},[25037,25043],{"data":25038,"content":25039,"nodeType":78},{},[25040],{"data":25041,"marks":25042,"value":366,"nodeType":82},{},[],{"data":25044,"content":25045,"nodeType":87},{},[25046],{"data":25047,"marks":25048,"value":373,"nodeType":82},{},[],{"metadata":25050,"sys":25053,"fields":25058},{"tags":25051,"concepts":25052},[],[],{"space":25054,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25056,"publishedVersion":62,"revision":44,"locale":29},{"sys":25055},{"type":12,"linkType":13,"id":14},{"sys":25057},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25059},{"url":389,"details":25060,"fileName":395,"contentType":396},{"size":391,"image":25061},{"width":393,"height":394},{"sys":25063,"fields":25066},{"id":25064,"createdAt":25065},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":25067,"slug":25068,"articleIntro":25067,"category":25069},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[25070],{"metadata":25071,"sys":25074,"fields":25081},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25077,"publishedVersion":345,"revision":62,"contentType":25079,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"sys":25080},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25082,"metaTitle":355,"metaDescription":356,"mainTitle":25083,"subtitle":374,"heroImage":25098,"ctaButton":397,"ctaLink":398},[354],{"data":25084,"content":25085,"nodeType":74},{},[25086,25092],{"data":25087,"content":25088,"nodeType":78},{},[25089],{"data":25090,"marks":25091,"value":366,"nodeType":82},{},[],{"data":25093,"content":25094,"nodeType":87},{},[25095],{"data":25096,"marks":25097,"value":373,"nodeType":82},{},[],{"metadata":25099,"sys":25102,"fields":25107},{"tags":25100,"concepts":25101},[],[],{"space":25103,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25105,"publishedVersion":62,"revision":44,"locale":29},{"sys":25104},{"type":12,"linkType":13,"id":14},{"sys":25106},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25108},{"url":389,"details":25109,"fileName":395,"contentType":396},{"size":391,"image":25110},{"width":393,"height":394},{"sys":25112,"fields":25115},{"id":25113,"createdAt":25114},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":25116,"slug":25117,"articleIntro":25116,"category":25118},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[25119],{"metadata":25120,"sys":25123,"fields":25130},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25126,"publishedVersion":345,"revision":62,"contentType":25128,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"sys":25129},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25131,"metaTitle":355,"metaDescription":356,"mainTitle":25132,"subtitle":374,"heroImage":25147,"ctaButton":397,"ctaLink":398},[354],{"data":25133,"content":25134,"nodeType":74},{},[25135,25141],{"data":25136,"content":25137,"nodeType":78},{},[25138],{"data":25139,"marks":25140,"value":366,"nodeType":82},{},[],{"data":25142,"content":25143,"nodeType":87},{},[25144],{"data":25145,"marks":25146,"value":373,"nodeType":82},{},[],{"metadata":25148,"sys":25151,"fields":25156},{"tags":25149,"concepts":25150},[],[],{"space":25152,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25154,"publishedVersion":62,"revision":44,"locale":29},{"sys":25153},{"type":12,"linkType":13,"id":14},{"sys":25155},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25157},{"url":389,"details":25158,"fileName":395,"contentType":396},{"size":391,"image":25159},{"width":393,"height":394},{"sys":25161,"fields":25164},{"id":25162,"createdAt":25163},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":25165,"slug":25166,"articleIntro":-1,"category":25167},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[25168],{"metadata":25169,"sys":25172,"fields":25179},{"tags":25170,"concepts":25171},[],[],{"space":25173,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25175,"publishedVersion":345,"revision":62,"contentType":25177,"locale":29},{"sys":25174},{"type":12,"linkType":13,"id":14},{"sys":25176},{"id":21,"type":12,"linkType":22},{"sys":25178},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25180,"metaTitle":355,"metaDescription":356,"mainTitle":25181,"subtitle":374,"heroImage":25196,"ctaButton":397,"ctaLink":398},[354],{"data":25182,"content":25183,"nodeType":74},{},[25184,25190],{"data":25185,"content":25186,"nodeType":78},{},[25187],{"data":25188,"marks":25189,"value":366,"nodeType":82},{},[],{"data":25191,"content":25192,"nodeType":87},{},[25193],{"data":25194,"marks":25195,"value":373,"nodeType":82},{},[],{"metadata":25197,"sys":25200,"fields":25205},{"tags":25198,"concepts":25199},[],[],{"space":25201,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25203,"publishedVersion":62,"revision":44,"locale":29},{"sys":25202},{"type":12,"linkType":13,"id":14},{"sys":25204},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25206},{"url":389,"details":25207,"fileName":395,"contentType":396},{"size":391,"image":25208},{"width":393,"height":394},{"sys":25210,"fields":25213},{"id":25211,"createdAt":25212},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":25214,"slug":25215,"articleIntro":25214,"category":25216},"Compte 2184 - Mobilier","compte-2184-mobilier",[25217],{"metadata":25218,"sys":25221,"fields":25228},{"tags":25219,"concepts":25220},[],[],{"space":25222,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25224,"publishedVersion":345,"revision":62,"contentType":25226,"locale":29},{"sys":25223},{"type":12,"linkType":13,"id":14},{"sys":25225},{"id":21,"type":12,"linkType":22},{"sys":25227},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25229,"metaTitle":355,"metaDescription":356,"mainTitle":25230,"subtitle":374,"heroImage":25245,"ctaButton":397,"ctaLink":398},[354],{"data":25231,"content":25232,"nodeType":74},{},[25233,25239],{"data":25234,"content":25235,"nodeType":78},{},[25236],{"data":25237,"marks":25238,"value":366,"nodeType":82},{},[],{"data":25240,"content":25241,"nodeType":87},{},[25242],{"data":25243,"marks":25244,"value":373,"nodeType":82},{},[],{"metadata":25246,"sys":25249,"fields":25254},{"tags":25247,"concepts":25248},[],[],{"space":25250,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25252,"publishedVersion":62,"revision":44,"locale":29},{"sys":25251},{"type":12,"linkType":13,"id":14},{"sys":25253},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25255},{"url":389,"details":25256,"fileName":395,"contentType":396},{"size":391,"image":25257},{"width":393,"height":394},{"sys":25259,"fields":25262},{"id":25260,"createdAt":25261},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":25263,"slug":25264,"articleIntro":25263,"category":25265},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[25266],{"metadata":25267,"sys":25270,"fields":25277},{"tags":25268,"concepts":25269},[],[],{"space":25271,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25273,"publishedVersion":345,"revision":62,"contentType":25275,"locale":29},{"sys":25272},{"type":12,"linkType":13,"id":14},{"sys":25274},{"id":21,"type":12,"linkType":22},{"sys":25276},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25278,"metaTitle":355,"metaDescription":356,"mainTitle":25279,"subtitle":374,"heroImage":25294,"ctaButton":397,"ctaLink":398},[354],{"data":25280,"content":25281,"nodeType":74},{},[25282,25288],{"data":25283,"content":25284,"nodeType":78},{},[25285],{"data":25286,"marks":25287,"value":366,"nodeType":82},{},[],{"data":25289,"content":25290,"nodeType":87},{},[25291],{"data":25292,"marks":25293,"value":373,"nodeType":82},{},[],{"metadata":25295,"sys":25298,"fields":25303},{"tags":25296,"concepts":25297},[],[],{"space":25299,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25301,"publishedVersion":62,"revision":44,"locale":29},{"sys":25300},{"type":12,"linkType":13,"id":14},{"sys":25302},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25304},{"url":389,"details":25305,"fileName":395,"contentType":396},{"size":391,"image":25306},{"width":393,"height":394},{"sys":25308,"fields":25311},{"id":25309,"createdAt":25310},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":25312,"slug":25313,"articleIntro":25312,"category":25314},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[25315],{"metadata":25316,"sys":25319,"fields":25326},{"tags":25317,"concepts":25318},[],[],{"space":25320,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25322,"publishedVersion":345,"revision":62,"contentType":25324,"locale":29},{"sys":25321},{"type":12,"linkType":13,"id":14},{"sys":25323},{"id":21,"type":12,"linkType":22},{"sys":25325},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25327,"metaTitle":355,"metaDescription":356,"mainTitle":25328,"subtitle":374,"heroImage":25343,"ctaButton":397,"ctaLink":398},[354],{"data":25329,"content":25330,"nodeType":74},{},[25331,25337],{"data":25332,"content":25333,"nodeType":78},{},[25334],{"data":25335,"marks":25336,"value":366,"nodeType":82},{},[],{"data":25338,"content":25339,"nodeType":87},{},[25340],{"data":25341,"marks":25342,"value":373,"nodeType":82},{},[],{"metadata":25344,"sys":25347,"fields":25352},{"tags":25345,"concepts":25346},[],[],{"space":25348,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25350,"publishedVersion":62,"revision":44,"locale":29},{"sys":25349},{"type":12,"linkType":13,"id":14},{"sys":25351},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25353},{"url":389,"details":25354,"fileName":395,"contentType":396},{"size":391,"image":25355},{"width":393,"height":394},{"sys":25357,"fields":25360},{"id":25358,"createdAt":25359},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":25361,"slug":25362,"articleIntro":25361,"category":25363},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[25364],{"metadata":25365,"sys":25368,"fields":25375},{"tags":25366,"concepts":25367},[],[],{"space":25369,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25371,"publishedVersion":345,"revision":62,"contentType":25373,"locale":29},{"sys":25370},{"type":12,"linkType":13,"id":14},{"sys":25372},{"id":21,"type":12,"linkType":22},{"sys":25374},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25376,"metaTitle":355,"metaDescription":356,"mainTitle":25377,"subtitle":374,"heroImage":25392,"ctaButton":397,"ctaLink":398},[354],{"data":25378,"content":25379,"nodeType":74},{},[25380,25386],{"data":25381,"content":25382,"nodeType":78},{},[25383],{"data":25384,"marks":25385,"value":366,"nodeType":82},{},[],{"data":25387,"content":25388,"nodeType":87},{},[25389],{"data":25390,"marks":25391,"value":373,"nodeType":82},{},[],{"metadata":25393,"sys":25396,"fields":25401},{"tags":25394,"concepts":25395},[],[],{"space":25397,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25399,"publishedVersion":62,"revision":44,"locale":29},{"sys":25398},{"type":12,"linkType":13,"id":14},{"sys":25400},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25402},{"url":389,"details":25403,"fileName":395,"contentType":396},{"size":391,"image":25404},{"width":393,"height":394},{"sys":25406,"fields":25409},{"id":25407,"createdAt":25408},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":25410,"slug":25411,"articleIntro":-1,"category":25412},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[25413],{"metadata":25414,"sys":25417,"fields":25424},{"tags":25415,"concepts":25416},[],[],{"space":25418,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25420,"publishedVersion":345,"revision":62,"contentType":25422,"locale":29},{"sys":25419},{"type":12,"linkType":13,"id":14},{"sys":25421},{"id":21,"type":12,"linkType":22},{"sys":25423},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25425,"metaTitle":355,"metaDescription":356,"mainTitle":25426,"subtitle":374,"heroImage":25441,"ctaButton":397,"ctaLink":398},[354],{"data":25427,"content":25428,"nodeType":74},{},[25429,25435],{"data":25430,"content":25431,"nodeType":78},{},[25432],{"data":25433,"marks":25434,"value":366,"nodeType":82},{},[],{"data":25436,"content":25437,"nodeType":87},{},[25438],{"data":25439,"marks":25440,"value":373,"nodeType":82},{},[],{"metadata":25442,"sys":25445,"fields":25450},{"tags":25443,"concepts":25444},[],[],{"space":25446,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25448,"publishedVersion":62,"revision":44,"locale":29},{"sys":25447},{"type":12,"linkType":13,"id":14},{"sys":25449},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25451},{"url":389,"details":25452,"fileName":395,"contentType":396},{"size":391,"image":25453},{"width":393,"height":394},{"sys":25455,"fields":25458},{"id":25456,"createdAt":25457},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25459,"slug":25460,"articleIntro":25459,"category":25461},"Compte 213 - Constructions","compte-213-constructions",[25462],{"metadata":25463,"sys":25466,"fields":25473},{"tags":25464,"concepts":25465},[],[],{"space":25467,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25469,"publishedVersion":345,"revision":62,"contentType":25471,"locale":29},{"sys":25468},{"type":12,"linkType":13,"id":14},{"sys":25470},{"id":21,"type":12,"linkType":22},{"sys":25472},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25474,"metaTitle":355,"metaDescription":356,"mainTitle":25475,"subtitle":374,"heroImage":25490,"ctaButton":397,"ctaLink":398},[354],{"data":25476,"content":25477,"nodeType":74},{},[25478,25484],{"data":25479,"content":25480,"nodeType":78},{},[25481],{"data":25482,"marks":25483,"value":366,"nodeType":82},{},[],{"data":25485,"content":25486,"nodeType":87},{},[25487],{"data":25488,"marks":25489,"value":373,"nodeType":82},{},[],{"metadata":25491,"sys":25494,"fields":25499},{"tags":25492,"concepts":25493},[],[],{"space":25495,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25497,"publishedVersion":62,"revision":44,"locale":29},{"sys":25496},{"type":12,"linkType":13,"id":14},{"sys":25498},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25500},{"url":389,"details":25501,"fileName":395,"contentType":396},{"size":391,"image":25502},{"width":393,"height":394},{"sys":25504,"fields":25507},{"id":25505,"createdAt":25506},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":25508,"slug":25509,"articleIntro":25508,"category":25510},"506 - Obligations","compte-506-obligations",[25511],{"metadata":25512,"sys":25515,"fields":25522},{"tags":25513,"concepts":25514},[],[],{"space":25516,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25518,"publishedVersion":345,"revision":62,"contentType":25520,"locale":29},{"sys":25517},{"type":12,"linkType":13,"id":14},{"sys":25519},{"id":21,"type":12,"linkType":22},{"sys":25521},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25523,"metaTitle":355,"metaDescription":356,"mainTitle":25524,"subtitle":374,"heroImage":25539,"ctaButton":397,"ctaLink":398},[354],{"data":25525,"content":25526,"nodeType":74},{},[25527,25533],{"data":25528,"content":25529,"nodeType":78},{},[25530],{"data":25531,"marks":25532,"value":366,"nodeType":82},{},[],{"data":25534,"content":25535,"nodeType":87},{},[25536],{"data":25537,"marks":25538,"value":373,"nodeType":82},{},[],{"metadata":25540,"sys":25543,"fields":25548},{"tags":25541,"concepts":25542},[],[],{"space":25544,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25546,"publishedVersion":62,"revision":44,"locale":29},{"sys":25545},{"type":12,"linkType":13,"id":14},{"sys":25547},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25549},{"url":389,"details":25550,"fileName":395,"contentType":396},{"size":391,"image":25551},{"width":393,"height":394},{"sys":25553,"fields":25556},{"id":25554,"createdAt":25555},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":25557,"slug":25558,"articleIntro":25557,"category":25559},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[25560],{"metadata":25561,"sys":25564,"fields":25571},{"tags":25562,"concepts":25563},[],[],{"space":25565,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25567,"publishedVersion":345,"revision":62,"contentType":25569,"locale":29},{"sys":25566},{"type":12,"linkType":13,"id":14},{"sys":25568},{"id":21,"type":12,"linkType":22},{"sys":25570},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25572,"metaTitle":355,"metaDescription":356,"mainTitle":25573,"subtitle":374,"heroImage":25588,"ctaButton":397,"ctaLink":398},[354],{"data":25574,"content":25575,"nodeType":74},{},[25576,25582],{"data":25577,"content":25578,"nodeType":78},{},[25579],{"data":25580,"marks":25581,"value":366,"nodeType":82},{},[],{"data":25583,"content":25584,"nodeType":87},{},[25585],{"data":25586,"marks":25587,"value":373,"nodeType":82},{},[],{"metadata":25589,"sys":25592,"fields":25597},{"tags":25590,"concepts":25591},[],[],{"space":25593,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25595,"publishedVersion":62,"revision":44,"locale":29},{"sys":25594},{"type":12,"linkType":13,"id":14},{"sys":25596},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25598},{"url":389,"details":25599,"fileName":395,"contentType":396},{"size":391,"image":25600},{"width":393,"height":394},{"sys":25602,"fields":25605},{"id":25603,"createdAt":25604},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":25606,"slug":25607,"articleIntro":25606,"category":25608},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[25609],{"metadata":25610,"sys":25613,"fields":25620},{"tags":25611,"concepts":25612},[],[],{"space":25614,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25616,"publishedVersion":345,"revision":62,"contentType":25618,"locale":29},{"sys":25615},{"type":12,"linkType":13,"id":14},{"sys":25617},{"id":21,"type":12,"linkType":22},{"sys":25619},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25621,"metaTitle":355,"metaDescription":356,"mainTitle":25622,"subtitle":374,"heroImage":25637,"ctaButton":397,"ctaLink":398},[354],{"data":25623,"content":25624,"nodeType":74},{},[25625,25631],{"data":25626,"content":25627,"nodeType":78},{},[25628],{"data":25629,"marks":25630,"value":366,"nodeType":82},{},[],{"data":25632,"content":25633,"nodeType":87},{},[25634],{"data":25635,"marks":25636,"value":373,"nodeType":82},{},[],{"metadata":25638,"sys":25641,"fields":25646},{"tags":25639,"concepts":25640},[],[],{"space":25642,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25644,"publishedVersion":62,"revision":44,"locale":29},{"sys":25643},{"type":12,"linkType":13,"id":14},{"sys":25645},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25647},{"url":389,"details":25648,"fileName":395,"contentType":396},{"size":391,"image":25649},{"width":393,"height":394},{"sys":25651,"fields":25654},{"id":25652,"createdAt":25653},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":25655,"slug":25656,"articleIntro":25655,"category":25657},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[25658],{"metadata":25659,"sys":25662,"fields":25669},{"tags":25660,"concepts":25661},[],[],{"space":25663,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25665,"publishedVersion":345,"revision":62,"contentType":25667,"locale":29},{"sys":25664},{"type":12,"linkType":13,"id":14},{"sys":25666},{"id":21,"type":12,"linkType":22},{"sys":25668},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25670,"metaTitle":355,"metaDescription":356,"mainTitle":25671,"subtitle":374,"heroImage":25686,"ctaButton":397,"ctaLink":398},[354],{"data":25672,"content":25673,"nodeType":74},{},[25674,25680],{"data":25675,"content":25676,"nodeType":78},{},[25677],{"data":25678,"marks":25679,"value":366,"nodeType":82},{},[],{"data":25681,"content":25682,"nodeType":87},{},[25683],{"data":25684,"marks":25685,"value":373,"nodeType":82},{},[],{"metadata":25687,"sys":25690,"fields":25695},{"tags":25688,"concepts":25689},[],[],{"space":25691,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25693,"publishedVersion":62,"revision":44,"locale":29},{"sys":25692},{"type":12,"linkType":13,"id":14},{"sys":25694},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25696},{"url":389,"details":25697,"fileName":395,"contentType":396},{"size":391,"image":25698},{"width":393,"height":394},{"sys":25700,"fields":25703},{"id":25701,"createdAt":25702},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":25704,"slug":25705,"articleIntro":-1,"category":25706},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[25707],{"metadata":25708,"sys":25711,"fields":25718},{"tags":25709,"concepts":25710},[],[],{"space":25712,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25714,"publishedVersion":345,"revision":62,"contentType":25716,"locale":29},{"sys":25713},{"type":12,"linkType":13,"id":14},{"sys":25715},{"id":21,"type":12,"linkType":22},{"sys":25717},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25719,"metaTitle":355,"metaDescription":356,"mainTitle":25720,"subtitle":374,"heroImage":25735,"ctaButton":397,"ctaLink":398},[354],{"data":25721,"content":25722,"nodeType":74},{},[25723,25729],{"data":25724,"content":25725,"nodeType":78},{},[25726],{"data":25727,"marks":25728,"value":366,"nodeType":82},{},[],{"data":25730,"content":25731,"nodeType":87},{},[25732],{"data":25733,"marks":25734,"value":373,"nodeType":82},{},[],{"metadata":25736,"sys":25739,"fields":25744},{"tags":25737,"concepts":25738},[],[],{"space":25740,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25742,"publishedVersion":62,"revision":44,"locale":29},{"sys":25741},{"type":12,"linkType":13,"id":14},{"sys":25743},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25745},{"url":389,"details":25746,"fileName":395,"contentType":396},{"size":391,"image":25747},{"width":393,"height":394},{"sys":25749,"fields":25752},{"id":25750,"createdAt":25751},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":25753,"slug":25754,"articleIntro":25753,"category":25755},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[25756],{"metadata":25757,"sys":25760,"fields":25767},{"tags":25758,"concepts":25759},[],[],{"space":25761,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25763,"publishedVersion":345,"revision":62,"contentType":25765,"locale":29},{"sys":25762},{"type":12,"linkType":13,"id":14},{"sys":25764},{"id":21,"type":12,"linkType":22},{"sys":25766},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25768,"metaTitle":355,"metaDescription":356,"mainTitle":25769,"subtitle":374,"heroImage":25784,"ctaButton":397,"ctaLink":398},[354],{"data":25770,"content":25771,"nodeType":74},{},[25772,25778],{"data":25773,"content":25774,"nodeType":78},{},[25775],{"data":25776,"marks":25777,"value":366,"nodeType":82},{},[],{"data":25779,"content":25780,"nodeType":87},{},[25781],{"data":25782,"marks":25783,"value":373,"nodeType":82},{},[],{"metadata":25785,"sys":25788,"fields":25793},{"tags":25786,"concepts":25787},[],[],{"space":25789,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25791,"publishedVersion":62,"revision":44,"locale":29},{"sys":25790},{"type":12,"linkType":13,"id":14},{"sys":25792},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25794},{"url":389,"details":25795,"fileName":395,"contentType":396},{"size":391,"image":25796},{"width":393,"height":394},{"sys":25798,"fields":25801},{"id":25799,"createdAt":25800},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":25802,"slug":25803,"articleIntro":25802,"category":25804},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[25805],{"metadata":25806,"sys":25809,"fields":25816},{"tags":25807,"concepts":25808},[],[],{"space":25810,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25812,"publishedVersion":345,"revision":62,"contentType":25814,"locale":29},{"sys":25811},{"type":12,"linkType":13,"id":14},{"sys":25813},{"id":21,"type":12,"linkType":22},{"sys":25815},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25817,"metaTitle":355,"metaDescription":356,"mainTitle":25818,"subtitle":374,"heroImage":25833,"ctaButton":397,"ctaLink":398},[354],{"data":25819,"content":25820,"nodeType":74},{},[25821,25827],{"data":25822,"content":25823,"nodeType":78},{},[25824],{"data":25825,"marks":25826,"value":366,"nodeType":82},{},[],{"data":25828,"content":25829,"nodeType":87},{},[25830],{"data":25831,"marks":25832,"value":373,"nodeType":82},{},[],{"metadata":25834,"sys":25837,"fields":25842},{"tags":25835,"concepts":25836},[],[],{"space":25838,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25840,"publishedVersion":62,"revision":44,"locale":29},{"sys":25839},{"type":12,"linkType":13,"id":14},{"sys":25841},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25843},{"url":389,"details":25844,"fileName":395,"contentType":396},{"size":391,"image":25845},{"width":393,"height":394},{"sys":25847,"fields":25850},{"id":25848,"createdAt":25849},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":25851,"slug":25852,"articleIntro":-1,"category":25853},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[25854],{"metadata":25855,"sys":25858,"fields":25865},{"tags":25856,"concepts":25857},[],[],{"space":25859,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25861,"publishedVersion":345,"revision":62,"contentType":25863,"locale":29},{"sys":25860},{"type":12,"linkType":13,"id":14},{"sys":25862},{"id":21,"type":12,"linkType":22},{"sys":25864},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25866,"metaTitle":355,"metaDescription":356,"mainTitle":25867,"subtitle":374,"heroImage":25882,"ctaButton":397,"ctaLink":398},[354],{"data":25868,"content":25869,"nodeType":74},{},[25870,25876],{"data":25871,"content":25872,"nodeType":78},{},[25873],{"data":25874,"marks":25875,"value":366,"nodeType":82},{},[],{"data":25877,"content":25878,"nodeType":87},{},[25879],{"data":25880,"marks":25881,"value":373,"nodeType":82},{},[],{"metadata":25883,"sys":25886,"fields":25891},{"tags":25884,"concepts":25885},[],[],{"space":25887,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25889,"publishedVersion":62,"revision":44,"locale":29},{"sys":25888},{"type":12,"linkType":13,"id":14},{"sys":25890},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25892},{"url":389,"details":25893,"fileName":395,"contentType":396},{"size":391,"image":25894},{"width":393,"height":394},{"sys":25896,"fields":25899},{"id":25897,"createdAt":25898},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":25900,"slug":25901,"articleIntro":25900,"category":25902},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[25903],{"metadata":25904,"sys":25907,"fields":25914},{"tags":25905,"concepts":25906},[],[],{"space":25908,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25910,"publishedVersion":345,"revision":62,"contentType":25912,"locale":29},{"sys":25909},{"type":12,"linkType":13,"id":14},{"sys":25911},{"id":21,"type":12,"linkType":22},{"sys":25913},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25915,"metaTitle":355,"metaDescription":356,"mainTitle":25916,"subtitle":374,"heroImage":25931,"ctaButton":397,"ctaLink":398},[354],{"data":25917,"content":25918,"nodeType":74},{},[25919,25925],{"data":25920,"content":25921,"nodeType":78},{},[25922],{"data":25923,"marks":25924,"value":366,"nodeType":82},{},[],{"data":25926,"content":25927,"nodeType":87},{},[25928],{"data":25929,"marks":25930,"value":373,"nodeType":82},{},[],{"metadata":25932,"sys":25935,"fields":25940},{"tags":25933,"concepts":25934},[],[],{"space":25936,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25938,"publishedVersion":62,"revision":44,"locale":29},{"sys":25937},{"type":12,"linkType":13,"id":14},{"sys":25939},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25941},{"url":389,"details":25942,"fileName":395,"contentType":396},{"size":391,"image":25943},{"width":393,"height":394},{"sys":25945,"fields":25948},{"id":25946,"createdAt":25947},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":25949,"slug":25950,"articleIntro":-1,"category":25951},"Compte 6257 - Réceptions","compte-6257-receptions",[25952],{"metadata":25953,"sys":25956,"fields":25963},{"tags":25954,"concepts":25955},[],[],{"space":25957,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":25959,"publishedVersion":345,"revision":62,"contentType":25961,"locale":29},{"sys":25958},{"type":12,"linkType":13,"id":14},{"sys":25960},{"id":21,"type":12,"linkType":22},{"sys":25962},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":25964,"metaTitle":355,"metaDescription":356,"mainTitle":25965,"subtitle":374,"heroImage":25980,"ctaButton":397,"ctaLink":398},[354],{"data":25966,"content":25967,"nodeType":74},{},[25968,25974],{"data":25969,"content":25970,"nodeType":78},{},[25971],{"data":25972,"marks":25973,"value":366,"nodeType":82},{},[],{"data":25975,"content":25976,"nodeType":87},{},[25977],{"data":25978,"marks":25979,"value":373,"nodeType":82},{},[],{"metadata":25981,"sys":25984,"fields":25989},{"tags":25982,"concepts":25983},[],[],{"space":25985,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":25987,"publishedVersion":62,"revision":44,"locale":29},{"sys":25986},{"type":12,"linkType":13,"id":14},{"sys":25988},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":25990},{"url":389,"details":25991,"fileName":395,"contentType":396},{"size":391,"image":25992},{"width":393,"height":394},{"sys":25994,"fields":25997},{"id":25995,"createdAt":25996},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":25998,"slug":25999,"articleIntro":25998,"category":26000},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[26001],{"metadata":26002,"sys":26005,"fields":26012},{"tags":26003,"concepts":26004},[],[],{"space":26006,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26008,"publishedVersion":345,"revision":62,"contentType":26010,"locale":29},{"sys":26007},{"type":12,"linkType":13,"id":14},{"sys":26009},{"id":21,"type":12,"linkType":22},{"sys":26011},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26013,"metaTitle":355,"metaDescription":356,"mainTitle":26014,"subtitle":374,"heroImage":26029,"ctaButton":397,"ctaLink":398},[354],{"data":26015,"content":26016,"nodeType":74},{},[26017,26023],{"data":26018,"content":26019,"nodeType":78},{},[26020],{"data":26021,"marks":26022,"value":366,"nodeType":82},{},[],{"data":26024,"content":26025,"nodeType":87},{},[26026],{"data":26027,"marks":26028,"value":373,"nodeType":82},{},[],{"metadata":26030,"sys":26033,"fields":26038},{"tags":26031,"concepts":26032},[],[],{"space":26034,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26036,"publishedVersion":62,"revision":44,"locale":29},{"sys":26035},{"type":12,"linkType":13,"id":14},{"sys":26037},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26039},{"url":389,"details":26040,"fileName":395,"contentType":396},{"size":391,"image":26041},{"width":393,"height":394},{"sys":26043,"fields":26046},{"id":26044,"createdAt":26045},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":26047,"slug":26048,"articleIntro":26047,"category":26049},"1681 - Autres emprunts","compte-1681-autres-emprunts",[26050],{"metadata":26051,"sys":26054,"fields":26061},{"tags":26052,"concepts":26053},[],[],{"space":26055,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26057,"publishedVersion":345,"revision":62,"contentType":26059,"locale":29},{"sys":26056},{"type":12,"linkType":13,"id":14},{"sys":26058},{"id":21,"type":12,"linkType":22},{"sys":26060},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26062,"metaTitle":355,"metaDescription":356,"mainTitle":26063,"subtitle":374,"heroImage":26078,"ctaButton":397,"ctaLink":398},[354],{"data":26064,"content":26065,"nodeType":74},{},[26066,26072],{"data":26067,"content":26068,"nodeType":78},{},[26069],{"data":26070,"marks":26071,"value":366,"nodeType":82},{},[],{"data":26073,"content":26074,"nodeType":87},{},[26075],{"data":26076,"marks":26077,"value":373,"nodeType":82},{},[],{"metadata":26079,"sys":26082,"fields":26087},{"tags":26080,"concepts":26081},[],[],{"space":26083,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26085,"publishedVersion":62,"revision":44,"locale":29},{"sys":26084},{"type":12,"linkType":13,"id":14},{"sys":26086},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26088},{"url":389,"details":26089,"fileName":395,"contentType":396},{"size":391,"image":26090},{"width":393,"height":394},{"sys":26092,"fields":26095},{"id":26093,"createdAt":26094},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":26096,"slug":26097,"articleIntro":-1,"category":26098},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[26099],{"metadata":26100,"sys":26103,"fields":26110},{"tags":26101,"concepts":26102},[],[],{"space":26104,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26106,"publishedVersion":345,"revision":62,"contentType":26108,"locale":29},{"sys":26105},{"type":12,"linkType":13,"id":14},{"sys":26107},{"id":21,"type":12,"linkType":22},{"sys":26109},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26111,"metaTitle":355,"metaDescription":356,"mainTitle":26112,"subtitle":374,"heroImage":26127,"ctaButton":397,"ctaLink":398},[354],{"data":26113,"content":26114,"nodeType":74},{},[26115,26121],{"data":26116,"content":26117,"nodeType":78},{},[26118],{"data":26119,"marks":26120,"value":366,"nodeType":82},{},[],{"data":26122,"content":26123,"nodeType":87},{},[26124],{"data":26125,"marks":26126,"value":373,"nodeType":82},{},[],{"metadata":26128,"sys":26131,"fields":26136},{"tags":26129,"concepts":26130},[],[],{"space":26132,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26134,"publishedVersion":62,"revision":44,"locale":29},{"sys":26133},{"type":12,"linkType":13,"id":14},{"sys":26135},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26137},{"url":389,"details":26138,"fileName":395,"contentType":396},{"size":391,"image":26139},{"width":393,"height":394},{"sys":26141,"fields":26144},{"id":26142,"createdAt":26143},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":26145,"slug":26146,"articleIntro":-1,"category":26147},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[26148],{"metadata":26149,"sys":26152,"fields":26159},{"tags":26150,"concepts":26151},[],[],{"space":26153,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26155,"publishedVersion":345,"revision":62,"contentType":26157,"locale":29},{"sys":26154},{"type":12,"linkType":13,"id":14},{"sys":26156},{"id":21,"type":12,"linkType":22},{"sys":26158},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26160,"metaTitle":355,"metaDescription":356,"mainTitle":26161,"subtitle":374,"heroImage":26176,"ctaButton":397,"ctaLink":398},[354],{"data":26162,"content":26163,"nodeType":74},{},[26164,26170],{"data":26165,"content":26166,"nodeType":78},{},[26167],{"data":26168,"marks":26169,"value":366,"nodeType":82},{},[],{"data":26171,"content":26172,"nodeType":87},{},[26173],{"data":26174,"marks":26175,"value":373,"nodeType":82},{},[],{"metadata":26177,"sys":26180,"fields":26185},{"tags":26178,"concepts":26179},[],[],{"space":26181,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26183,"publishedVersion":62,"revision":44,"locale":29},{"sys":26182},{"type":12,"linkType":13,"id":14},{"sys":26184},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26186},{"url":389,"details":26187,"fileName":395,"contentType":396},{"size":391,"image":26188},{"width":393,"height":394},{"sys":26190,"fields":26193},{"id":26191,"createdAt":26192},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":26194,"slug":26195,"articleIntro":26194,"category":26196},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[26197],{"metadata":26198,"sys":26201,"fields":26208},{"tags":26199,"concepts":26200},[],[],{"space":26202,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26204,"publishedVersion":345,"revision":62,"contentType":26206,"locale":29},{"sys":26203},{"type":12,"linkType":13,"id":14},{"sys":26205},{"id":21,"type":12,"linkType":22},{"sys":26207},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26209,"metaTitle":355,"metaDescription":356,"mainTitle":26210,"subtitle":374,"heroImage":26225,"ctaButton":397,"ctaLink":398},[354],{"data":26211,"content":26212,"nodeType":74},{},[26213,26219],{"data":26214,"content":26215,"nodeType":78},{},[26216],{"data":26217,"marks":26218,"value":366,"nodeType":82},{},[],{"data":26220,"content":26221,"nodeType":87},{},[26222],{"data":26223,"marks":26224,"value":373,"nodeType":82},{},[],{"metadata":26226,"sys":26229,"fields":26234},{"tags":26227,"concepts":26228},[],[],{"space":26230,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26232,"publishedVersion":62,"revision":44,"locale":29},{"sys":26231},{"type":12,"linkType":13,"id":14},{"sys":26233},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26235},{"url":389,"details":26236,"fileName":395,"contentType":396},{"size":391,"image":26237},{"width":393,"height":394},{"sys":26239,"fields":26242},{"id":26240,"createdAt":26241},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":26243,"slug":26244,"articleIntro":26243,"category":26245},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[26246],{"metadata":26247,"sys":26250,"fields":26257},{"tags":26248,"concepts":26249},[],[],{"space":26251,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26253,"publishedVersion":345,"revision":62,"contentType":26255,"locale":29},{"sys":26252},{"type":12,"linkType":13,"id":14},{"sys":26254},{"id":21,"type":12,"linkType":22},{"sys":26256},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26258,"metaTitle":355,"metaDescription":356,"mainTitle":26259,"subtitle":374,"heroImage":26274,"ctaButton":397,"ctaLink":398},[354],{"data":26260,"content":26261,"nodeType":74},{},[26262,26268],{"data":26263,"content":26264,"nodeType":78},{},[26265],{"data":26266,"marks":26267,"value":366,"nodeType":82},{},[],{"data":26269,"content":26270,"nodeType":87},{},[26271],{"data":26272,"marks":26273,"value":373,"nodeType":82},{},[],{"metadata":26275,"sys":26278,"fields":26283},{"tags":26276,"concepts":26277},[],[],{"space":26279,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26281,"publishedVersion":62,"revision":44,"locale":29},{"sys":26280},{"type":12,"linkType":13,"id":14},{"sys":26282},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26284},{"url":389,"details":26285,"fileName":395,"contentType":396},{"size":391,"image":26286},{"width":393,"height":394},{"sys":26288,"fields":26291},{"id":26289,"createdAt":26290},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":26292,"slug":26293,"articleIntro":26292,"category":26294},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[26295],{"metadata":26296,"sys":26299,"fields":26306},{"tags":26297,"concepts":26298},[],[],{"space":26300,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26302,"publishedVersion":345,"revision":62,"contentType":26304,"locale":29},{"sys":26301},{"type":12,"linkType":13,"id":14},{"sys":26303},{"id":21,"type":12,"linkType":22},{"sys":26305},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26307,"metaTitle":355,"metaDescription":356,"mainTitle":26308,"subtitle":374,"heroImage":26323,"ctaButton":397,"ctaLink":398},[354],{"data":26309,"content":26310,"nodeType":74},{},[26311,26317],{"data":26312,"content":26313,"nodeType":78},{},[26314],{"data":26315,"marks":26316,"value":366,"nodeType":82},{},[],{"data":26318,"content":26319,"nodeType":87},{},[26320],{"data":26321,"marks":26322,"value":373,"nodeType":82},{},[],{"metadata":26324,"sys":26327,"fields":26332},{"tags":26325,"concepts":26326},[],[],{"space":26328,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26330,"publishedVersion":62,"revision":44,"locale":29},{"sys":26329},{"type":12,"linkType":13,"id":14},{"sys":26331},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26333},{"url":389,"details":26334,"fileName":395,"contentType":396},{"size":391,"image":26335},{"width":393,"height":394},{"sys":26337,"fields":26340},{"id":26338,"createdAt":26339},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":26341,"slug":26342,"articleIntro":-1,"category":26343},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[26344],{"metadata":26345,"sys":26348,"fields":26355},{"tags":26346,"concepts":26347},[],[],{"space":26349,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26351,"publishedVersion":345,"revision":62,"contentType":26353,"locale":29},{"sys":26350},{"type":12,"linkType":13,"id":14},{"sys":26352},{"id":21,"type":12,"linkType":22},{"sys":26354},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26356,"metaTitle":355,"metaDescription":356,"mainTitle":26357,"subtitle":374,"heroImage":26372,"ctaButton":397,"ctaLink":398},[354],{"data":26358,"content":26359,"nodeType":74},{},[26360,26366],{"data":26361,"content":26362,"nodeType":78},{},[26363],{"data":26364,"marks":26365,"value":366,"nodeType":82},{},[],{"data":26367,"content":26368,"nodeType":87},{},[26369],{"data":26370,"marks":26371,"value":373,"nodeType":82},{},[],{"metadata":26373,"sys":26376,"fields":26381},{"tags":26374,"concepts":26375},[],[],{"space":26377,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26379,"publishedVersion":62,"revision":44,"locale":29},{"sys":26378},{"type":12,"linkType":13,"id":14},{"sys":26380},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26382},{"url":389,"details":26383,"fileName":395,"contentType":396},{"size":391,"image":26384},{"width":393,"height":394},{"sys":26386,"fields":26389},{"id":26387,"createdAt":26388},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":26390,"slug":26391,"articleIntro":-1,"category":26392},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[26393],{"metadata":26394,"sys":26397,"fields":26404},{"tags":26395,"concepts":26396},[],[],{"space":26398,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26400,"publishedVersion":345,"revision":62,"contentType":26402,"locale":29},{"sys":26399},{"type":12,"linkType":13,"id":14},{"sys":26401},{"id":21,"type":12,"linkType":22},{"sys":26403},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26405,"metaTitle":355,"metaDescription":356,"mainTitle":26406,"subtitle":374,"heroImage":26421,"ctaButton":397,"ctaLink":398},[354],{"data":26407,"content":26408,"nodeType":74},{},[26409,26415],{"data":26410,"content":26411,"nodeType":78},{},[26412],{"data":26413,"marks":26414,"value":366,"nodeType":82},{},[],{"data":26416,"content":26417,"nodeType":87},{},[26418],{"data":26419,"marks":26420,"value":373,"nodeType":82},{},[],{"metadata":26422,"sys":26425,"fields":26430},{"tags":26423,"concepts":26424},[],[],{"space":26426,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26428,"publishedVersion":62,"revision":44,"locale":29},{"sys":26427},{"type":12,"linkType":13,"id":14},{"sys":26429},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26431},{"url":389,"details":26432,"fileName":395,"contentType":396},{"size":391,"image":26433},{"width":393,"height":394},{"sys":26435,"fields":26437},{"id":26436,"createdAt":19328},"55iVQXY18hY6u2UZk6N5JX",{"title":26438,"slug":26439,"articleIntro":-1,"category":26440},"Compte 704 - Travaux","compte-704---travaux",[26441],{"metadata":26442,"sys":26445,"fields":26452},{"tags":26443,"concepts":26444},[],[],{"space":26446,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26448,"publishedVersion":345,"revision":62,"contentType":26450,"locale":29},{"sys":26447},{"type":12,"linkType":13,"id":14},{"sys":26449},{"id":21,"type":12,"linkType":22},{"sys":26451},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26453,"metaTitle":355,"metaDescription":356,"mainTitle":26454,"subtitle":374,"heroImage":26469,"ctaButton":397,"ctaLink":398},[354],{"data":26455,"content":26456,"nodeType":74},{},[26457,26463],{"data":26458,"content":26459,"nodeType":78},{},[26460],{"data":26461,"marks":26462,"value":366,"nodeType":82},{},[],{"data":26464,"content":26465,"nodeType":87},{},[26466],{"data":26467,"marks":26468,"value":373,"nodeType":82},{},[],{"metadata":26470,"sys":26473,"fields":26478},{"tags":26471,"concepts":26472},[],[],{"space":26474,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26476,"publishedVersion":62,"revision":44,"locale":29},{"sys":26475},{"type":12,"linkType":13,"id":14},{"sys":26477},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26479},{"url":389,"details":26480,"fileName":395,"contentType":396},{"size":391,"image":26481},{"width":393,"height":394},{"sys":26483,"fields":26486},{"id":26484,"createdAt":26485},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":26487,"slug":26488,"articleIntro":26487,"category":26489},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[26490],{"metadata":26491,"sys":26494,"fields":26501},{"tags":26492,"concepts":26493},[],[],{"space":26495,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26497,"publishedVersion":345,"revision":62,"contentType":26499,"locale":29},{"sys":26496},{"type":12,"linkType":13,"id":14},{"sys":26498},{"id":21,"type":12,"linkType":22},{"sys":26500},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26502,"metaTitle":355,"metaDescription":356,"mainTitle":26503,"subtitle":374,"heroImage":26518,"ctaButton":397,"ctaLink":398},[354],{"data":26504,"content":26505,"nodeType":74},{},[26506,26512],{"data":26507,"content":26508,"nodeType":78},{},[26509],{"data":26510,"marks":26511,"value":366,"nodeType":82},{},[],{"data":26513,"content":26514,"nodeType":87},{},[26515],{"data":26516,"marks":26517,"value":373,"nodeType":82},{},[],{"metadata":26519,"sys":26522,"fields":26527},{"tags":26520,"concepts":26521},[],[],{"space":26523,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26525,"publishedVersion":62,"revision":44,"locale":29},{"sys":26524},{"type":12,"linkType":13,"id":14},{"sys":26526},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26528},{"url":389,"details":26529,"fileName":395,"contentType":396},{"size":391,"image":26530},{"width":393,"height":394},{"sys":26532,"fields":26535},{"id":26533,"createdAt":26534},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":26536,"slug":26537,"articleIntro":26536,"category":26538},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[26539],{"metadata":26540,"sys":26543,"fields":26550},{"tags":26541,"concepts":26542},[],[],{"space":26544,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26546,"publishedVersion":345,"revision":62,"contentType":26548,"locale":29},{"sys":26545},{"type":12,"linkType":13,"id":14},{"sys":26547},{"id":21,"type":12,"linkType":22},{"sys":26549},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26551,"metaTitle":355,"metaDescription":356,"mainTitle":26552,"subtitle":374,"heroImage":26567,"ctaButton":397,"ctaLink":398},[354],{"data":26553,"content":26554,"nodeType":74},{},[26555,26561],{"data":26556,"content":26557,"nodeType":78},{},[26558],{"data":26559,"marks":26560,"value":366,"nodeType":82},{},[],{"data":26562,"content":26563,"nodeType":87},{},[26564],{"data":26565,"marks":26566,"value":373,"nodeType":82},{},[],{"metadata":26568,"sys":26571,"fields":26576},{"tags":26569,"concepts":26570},[],[],{"space":26572,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26574,"publishedVersion":62,"revision":44,"locale":29},{"sys":26573},{"type":12,"linkType":13,"id":14},{"sys":26575},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26577},{"url":389,"details":26578,"fileName":395,"contentType":396},{"size":391,"image":26579},{"width":393,"height":394},{"sys":26581,"fields":26584},{"id":26582,"createdAt":26583},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":26585,"slug":26586,"articleIntro":26585,"category":26587},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[26588],{"metadata":26589,"sys":26592,"fields":26599},{"tags":26590,"concepts":26591},[],[],{"space":26593,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26595,"publishedVersion":345,"revision":62,"contentType":26597,"locale":29},{"sys":26594},{"type":12,"linkType":13,"id":14},{"sys":26596},{"id":21,"type":12,"linkType":22},{"sys":26598},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26600,"metaTitle":355,"metaDescription":356,"mainTitle":26601,"subtitle":374,"heroImage":26616,"ctaButton":397,"ctaLink":398},[354],{"data":26602,"content":26603,"nodeType":74},{},[26604,26610],{"data":26605,"content":26606,"nodeType":78},{},[26607],{"data":26608,"marks":26609,"value":366,"nodeType":82},{},[],{"data":26611,"content":26612,"nodeType":87},{},[26613],{"data":26614,"marks":26615,"value":373,"nodeType":82},{},[],{"metadata":26617,"sys":26620,"fields":26625},{"tags":26618,"concepts":26619},[],[],{"space":26621,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26623,"publishedVersion":62,"revision":44,"locale":29},{"sys":26622},{"type":12,"linkType":13,"id":14},{"sys":26624},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26626},{"url":389,"details":26627,"fileName":395,"contentType":396},{"size":391,"image":26628},{"width":393,"height":394},{"sys":26630,"fields":26633},{"id":26631,"createdAt":26632},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":26634,"slug":26635,"articleIntro":26634,"category":26636},"Compte 508 - Obligations","compte-508-obligations",[26637],{"metadata":26638,"sys":26641,"fields":26648},{"tags":26639,"concepts":26640},[],[],{"space":26642,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26644,"publishedVersion":345,"revision":62,"contentType":26646,"locale":29},{"sys":26643},{"type":12,"linkType":13,"id":14},{"sys":26645},{"id":21,"type":12,"linkType":22},{"sys":26647},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26649,"metaTitle":355,"metaDescription":356,"mainTitle":26650,"subtitle":374,"heroImage":26665,"ctaButton":397,"ctaLink":398},[354],{"data":26651,"content":26652,"nodeType":74},{},[26653,26659],{"data":26654,"content":26655,"nodeType":78},{},[26656],{"data":26657,"marks":26658,"value":366,"nodeType":82},{},[],{"data":26660,"content":26661,"nodeType":87},{},[26662],{"data":26663,"marks":26664,"value":373,"nodeType":82},{},[],{"metadata":26666,"sys":26669,"fields":26674},{"tags":26667,"concepts":26668},[],[],{"space":26670,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26672,"publishedVersion":62,"revision":44,"locale":29},{"sys":26671},{"type":12,"linkType":13,"id":14},{"sys":26673},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26675},{"url":389,"details":26676,"fileName":395,"contentType":396},{"size":391,"image":26677},{"width":393,"height":394},{"sys":26679,"fields":26682},{"id":26680,"createdAt":26681},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":26683,"slug":26684,"articleIntro":26683,"category":26685},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[26686],{"metadata":26687,"sys":26690,"fields":26697},{"tags":26688,"concepts":26689},[],[],{"space":26691,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26693,"publishedVersion":345,"revision":62,"contentType":26695,"locale":29},{"sys":26692},{"type":12,"linkType":13,"id":14},{"sys":26694},{"id":21,"type":12,"linkType":22},{"sys":26696},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26698,"metaTitle":355,"metaDescription":356,"mainTitle":26699,"subtitle":374,"heroImage":26714,"ctaButton":397,"ctaLink":398},[354],{"data":26700,"content":26701,"nodeType":74},{},[26702,26708],{"data":26703,"content":26704,"nodeType":78},{},[26705],{"data":26706,"marks":26707,"value":366,"nodeType":82},{},[],{"data":26709,"content":26710,"nodeType":87},{},[26711],{"data":26712,"marks":26713,"value":373,"nodeType":82},{},[],{"metadata":26715,"sys":26718,"fields":26723},{"tags":26716,"concepts":26717},[],[],{"space":26719,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26721,"publishedVersion":62,"revision":44,"locale":29},{"sys":26720},{"type":12,"linkType":13,"id":14},{"sys":26722},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26724},{"url":389,"details":26725,"fileName":395,"contentType":396},{"size":391,"image":26726},{"width":393,"height":394},{"sys":26728,"fields":26729},{"id":15,"createdAt":17},{"title":31,"slug":330,"articleIntro":31,"category":26730},[26731],{"metadata":26732,"sys":26735,"fields":26742},{"tags":26733,"concepts":26734},[],[],{"space":26736,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26738,"publishedVersion":345,"revision":62,"contentType":26740,"locale":29},{"sys":26737},{"type":12,"linkType":13,"id":14},{"sys":26739},{"id":21,"type":12,"linkType":22},{"sys":26741},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26743,"metaTitle":355,"metaDescription":356,"mainTitle":26744,"subtitle":374,"heroImage":26759,"ctaButton":397,"ctaLink":398},[354],{"data":26745,"content":26746,"nodeType":74},{},[26747,26753],{"data":26748,"content":26749,"nodeType":78},{},[26750],{"data":26751,"marks":26752,"value":366,"nodeType":82},{},[],{"data":26754,"content":26755,"nodeType":87},{},[26756],{"data":26757,"marks":26758,"value":373,"nodeType":82},{},[],{"metadata":26760,"sys":26763,"fields":26768},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26766,"publishedVersion":62,"revision":44,"locale":29},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26769},{"url":389,"details":26770,"fileName":395,"contentType":396},{"size":391,"image":26771},{"width":393,"height":394},{"sys":26773,"fields":26776},{"id":26774,"createdAt":26775},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":26777,"slug":26778,"articleIntro":26777,"category":26779},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[26780],{"metadata":26781,"sys":26784,"fields":26791},{"tags":26782,"concepts":26783},[],[],{"space":26785,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26787,"publishedVersion":345,"revision":62,"contentType":26789,"locale":29},{"sys":26786},{"type":12,"linkType":13,"id":14},{"sys":26788},{"id":21,"type":12,"linkType":22},{"sys":26790},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26792,"metaTitle":355,"metaDescription":356,"mainTitle":26793,"subtitle":374,"heroImage":26808,"ctaButton":397,"ctaLink":398},[354],{"data":26794,"content":26795,"nodeType":74},{},[26796,26802],{"data":26797,"content":26798,"nodeType":78},{},[26799],{"data":26800,"marks":26801,"value":366,"nodeType":82},{},[],{"data":26803,"content":26804,"nodeType":87},{},[26805],{"data":26806,"marks":26807,"value":373,"nodeType":82},{},[],{"metadata":26809,"sys":26812,"fields":26817},{"tags":26810,"concepts":26811},[],[],{"space":26813,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26815,"publishedVersion":62,"revision":44,"locale":29},{"sys":26814},{"type":12,"linkType":13,"id":14},{"sys":26816},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26818},{"url":389,"details":26819,"fileName":395,"contentType":396},{"size":391,"image":26820},{"width":393,"height":394},{"sys":26822,"fields":26825},{"id":26823,"createdAt":26824},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":26826,"slug":26827,"articleIntro":-1,"category":26828},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[26829],{"metadata":26830,"sys":26833,"fields":26840},{"tags":26831,"concepts":26832},[],[],{"space":26834,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26836,"publishedVersion":345,"revision":62,"contentType":26838,"locale":29},{"sys":26835},{"type":12,"linkType":13,"id":14},{"sys":26837},{"id":21,"type":12,"linkType":22},{"sys":26839},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26841,"metaTitle":355,"metaDescription":356,"mainTitle":26842,"subtitle":374,"heroImage":26857,"ctaButton":397,"ctaLink":398},[354],{"data":26843,"content":26844,"nodeType":74},{},[26845,26851],{"data":26846,"content":26847,"nodeType":78},{},[26848],{"data":26849,"marks":26850,"value":366,"nodeType":82},{},[],{"data":26852,"content":26853,"nodeType":87},{},[26854],{"data":26855,"marks":26856,"value":373,"nodeType":82},{},[],{"metadata":26858,"sys":26861,"fields":26866},{"tags":26859,"concepts":26860},[],[],{"space":26862,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26864,"publishedVersion":62,"revision":44,"locale":29},{"sys":26863},{"type":12,"linkType":13,"id":14},{"sys":26865},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26867},{"url":389,"details":26868,"fileName":395,"contentType":396},{"size":391,"image":26869},{"width":393,"height":394},{"sys":26871,"fields":26874},{"id":26872,"createdAt":26873},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":26875,"slug":26876,"articleIntro":26875,"category":26877},"6161 - Multirisques","compte-6161-multirisques",[26878],{"metadata":26879,"sys":26882,"fields":26889},{"tags":26880,"concepts":26881},[],[],{"space":26883,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26885,"publishedVersion":345,"revision":62,"contentType":26887,"locale":29},{"sys":26884},{"type":12,"linkType":13,"id":14},{"sys":26886},{"id":21,"type":12,"linkType":22},{"sys":26888},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26890,"metaTitle":355,"metaDescription":356,"mainTitle":26891,"subtitle":374,"heroImage":26906,"ctaButton":397,"ctaLink":398},[354],{"data":26892,"content":26893,"nodeType":74},{},[26894,26900],{"data":26895,"content":26896,"nodeType":78},{},[26897],{"data":26898,"marks":26899,"value":366,"nodeType":82},{},[],{"data":26901,"content":26902,"nodeType":87},{},[26903],{"data":26904,"marks":26905,"value":373,"nodeType":82},{},[],{"metadata":26907,"sys":26910,"fields":26915},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26913,"publishedVersion":62,"revision":44,"locale":29},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26916},{"url":389,"details":26917,"fileName":395,"contentType":396},{"size":391,"image":26918},{"width":393,"height":394},{"sys":26920,"fields":26923},{"id":26921,"createdAt":26922},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":26924,"slug":26925,"articleIntro":-1,"category":26926},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[26927],{"metadata":26928,"sys":26931,"fields":26938},{"tags":26929,"concepts":26930},[],[],{"space":26932,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26934,"publishedVersion":345,"revision":62,"contentType":26936,"locale":29},{"sys":26933},{"type":12,"linkType":13,"id":14},{"sys":26935},{"id":21,"type":12,"linkType":22},{"sys":26937},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26939,"metaTitle":355,"metaDescription":356,"mainTitle":26940,"subtitle":374,"heroImage":26955,"ctaButton":397,"ctaLink":398},[354],{"data":26941,"content":26942,"nodeType":74},{},[26943,26949],{"data":26944,"content":26945,"nodeType":78},{},[26946],{"data":26947,"marks":26948,"value":366,"nodeType":82},{},[],{"data":26950,"content":26951,"nodeType":87},{},[26952],{"data":26953,"marks":26954,"value":373,"nodeType":82},{},[],{"metadata":26956,"sys":26959,"fields":26964},{"tags":26957,"concepts":26958},[],[],{"space":26960,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":26962,"publishedVersion":62,"revision":44,"locale":29},{"sys":26961},{"type":12,"linkType":13,"id":14},{"sys":26963},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":26965},{"url":389,"details":26966,"fileName":395,"contentType":396},{"size":391,"image":26967},{"width":393,"height":394},{"sys":26969,"fields":26972},{"id":26970,"createdAt":26971},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":26973,"slug":26974,"articleIntro":26973,"category":26975},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[26976],{"metadata":26977,"sys":26980,"fields":26987},{"tags":26978,"concepts":26979},[],[],{"space":26981,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":26983,"publishedVersion":345,"revision":62,"contentType":26985,"locale":29},{"sys":26982},{"type":12,"linkType":13,"id":14},{"sys":26984},{"id":21,"type":12,"linkType":22},{"sys":26986},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":26988,"metaTitle":355,"metaDescription":356,"mainTitle":26989,"subtitle":374,"heroImage":27004,"ctaButton":397,"ctaLink":398},[354],{"data":26990,"content":26991,"nodeType":74},{},[26992,26998],{"data":26993,"content":26994,"nodeType":78},{},[26995],{"data":26996,"marks":26997,"value":366,"nodeType":82},{},[],{"data":26999,"content":27000,"nodeType":87},{},[27001],{"data":27002,"marks":27003,"value":373,"nodeType":82},{},[],{"metadata":27005,"sys":27008,"fields":27013},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27011,"publishedVersion":62,"revision":44,"locale":29},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27014},{"url":389,"details":27015,"fileName":395,"contentType":396},{"size":391,"image":27016},{"width":393,"height":394},{"sys":27018,"fields":27021},{"id":27019,"createdAt":27020},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":27022,"slug":27023,"articleIntro":27022,"category":27024},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[27025],{"metadata":27026,"sys":27029,"fields":27036},{"tags":27027,"concepts":27028},[],[],{"space":27030,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27032,"publishedVersion":345,"revision":62,"contentType":27034,"locale":29},{"sys":27031},{"type":12,"linkType":13,"id":14},{"sys":27033},{"id":21,"type":12,"linkType":22},{"sys":27035},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27037,"metaTitle":355,"metaDescription":356,"mainTitle":27038,"subtitle":374,"heroImage":27053,"ctaButton":397,"ctaLink":398},[354],{"data":27039,"content":27040,"nodeType":74},{},[27041,27047],{"data":27042,"content":27043,"nodeType":78},{},[27044],{"data":27045,"marks":27046,"value":366,"nodeType":82},{},[],{"data":27048,"content":27049,"nodeType":87},{},[27050],{"data":27051,"marks":27052,"value":373,"nodeType":82},{},[],{"metadata":27054,"sys":27057,"fields":27062},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27060,"publishedVersion":62,"revision":44,"locale":29},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27063},{"url":389,"details":27064,"fileName":395,"contentType":396},{"size":391,"image":27065},{"width":393,"height":394},{"sys":27067,"fields":27070},{"id":27068,"createdAt":27069},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":27071,"slug":27072,"articleIntro":27071,"category":27073},"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",[27074],{"metadata":27075,"sys":27078,"fields":27085},{"tags":27076,"concepts":27077},[],[],{"space":27079,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27081,"publishedVersion":345,"revision":62,"contentType":27083,"locale":29},{"sys":27080},{"type":12,"linkType":13,"id":14},{"sys":27082},{"id":21,"type":12,"linkType":22},{"sys":27084},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27086,"metaTitle":355,"metaDescription":356,"mainTitle":27087,"subtitle":374,"heroImage":27102,"ctaButton":397,"ctaLink":398},[354],{"data":27088,"content":27089,"nodeType":74},{},[27090,27096],{"data":27091,"content":27092,"nodeType":78},{},[27093],{"data":27094,"marks":27095,"value":366,"nodeType":82},{},[],{"data":27097,"content":27098,"nodeType":87},{},[27099],{"data":27100,"marks":27101,"value":373,"nodeType":82},{},[],{"metadata":27103,"sys":27106,"fields":27111},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27109,"publishedVersion":62,"revision":44,"locale":29},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27112},{"url":389,"details":27113,"fileName":395,"contentType":396},{"size":391,"image":27114},{"width":393,"height":394},{"sys":27116,"fields":27119},{"id":27117,"createdAt":27118},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":27120,"slug":27121,"articleIntro":-1,"category":27122},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[27123],{"metadata":27124,"sys":27127,"fields":27134},{"tags":27125,"concepts":27126},[],[],{"space":27128,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27130,"publishedVersion":345,"revision":62,"contentType":27132,"locale":29},{"sys":27129},{"type":12,"linkType":13,"id":14},{"sys":27131},{"id":21,"type":12,"linkType":22},{"sys":27133},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27135,"metaTitle":355,"metaDescription":356,"mainTitle":27136,"subtitle":374,"heroImage":27151,"ctaButton":397,"ctaLink":398},[354],{"data":27137,"content":27138,"nodeType":74},{},[27139,27145],{"data":27140,"content":27141,"nodeType":78},{},[27142],{"data":27143,"marks":27144,"value":366,"nodeType":82},{},[],{"data":27146,"content":27147,"nodeType":87},{},[27148],{"data":27149,"marks":27150,"value":373,"nodeType":82},{},[],{"metadata":27152,"sys":27155,"fields":27160},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27158,"publishedVersion":62,"revision":44,"locale":29},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27161},{"url":389,"details":27162,"fileName":395,"contentType":396},{"size":391,"image":27163},{"width":393,"height":394},{"sys":27165,"fields":27168},{"id":27166,"createdAt":27167},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":27169,"slug":27170,"articleIntro":27169,"category":27171},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[27172],{"metadata":27173,"sys":27176,"fields":27183},{"tags":27174,"concepts":27175},[],[],{"space":27177,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27179,"publishedVersion":345,"revision":62,"contentType":27181,"locale":29},{"sys":27178},{"type":12,"linkType":13,"id":14},{"sys":27180},{"id":21,"type":12,"linkType":22},{"sys":27182},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27184,"metaTitle":355,"metaDescription":356,"mainTitle":27185,"subtitle":374,"heroImage":27200,"ctaButton":397,"ctaLink":398},[354],{"data":27186,"content":27187,"nodeType":74},{},[27188,27194],{"data":27189,"content":27190,"nodeType":78},{},[27191],{"data":27192,"marks":27193,"value":366,"nodeType":82},{},[],{"data":27195,"content":27196,"nodeType":87},{},[27197],{"data":27198,"marks":27199,"value":373,"nodeType":82},{},[],{"metadata":27201,"sys":27204,"fields":27209},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27207,"publishedVersion":62,"revision":44,"locale":29},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27210},{"url":389,"details":27211,"fileName":395,"contentType":396},{"size":391,"image":27212},{"width":393,"height":394},{"sys":27214,"fields":27217},{"id":27215,"createdAt":27216},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":27218,"slug":27219,"articleIntro":27218,"category":27220},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[27221],{"metadata":27222,"sys":27225,"fields":27232},{"tags":27223,"concepts":27224},[],[],{"space":27226,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27228,"publishedVersion":345,"revision":62,"contentType":27230,"locale":29},{"sys":27227},{"type":12,"linkType":13,"id":14},{"sys":27229},{"id":21,"type":12,"linkType":22},{"sys":27231},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27233,"metaTitle":355,"metaDescription":356,"mainTitle":27234,"subtitle":374,"heroImage":27249,"ctaButton":397,"ctaLink":398},[354],{"data":27235,"content":27236,"nodeType":74},{},[27237,27243],{"data":27238,"content":27239,"nodeType":78},{},[27240],{"data":27241,"marks":27242,"value":366,"nodeType":82},{},[],{"data":27244,"content":27245,"nodeType":87},{},[27246],{"data":27247,"marks":27248,"value":373,"nodeType":82},{},[],{"metadata":27250,"sys":27253,"fields":27258},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27256,"publishedVersion":62,"revision":44,"locale":29},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27259},{"url":389,"details":27260,"fileName":395,"contentType":396},{"size":391,"image":27261},{"width":393,"height":394},{"sys":27263,"fields":27266},{"id":27264,"createdAt":27265},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":27267,"slug":27268,"articleIntro":27267,"category":27269},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[27270],{"metadata":27271,"sys":27274,"fields":27281},{"tags":27272,"concepts":27273},[],[],{"space":27275,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27277,"publishedVersion":345,"revision":62,"contentType":27279,"locale":29},{"sys":27276},{"type":12,"linkType":13,"id":14},{"sys":27278},{"id":21,"type":12,"linkType":22},{"sys":27280},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27282,"metaTitle":355,"metaDescription":356,"mainTitle":27283,"subtitle":374,"heroImage":27298,"ctaButton":397,"ctaLink":398},[354],{"data":27284,"content":27285,"nodeType":74},{},[27286,27292],{"data":27287,"content":27288,"nodeType":78},{},[27289],{"data":27290,"marks":27291,"value":366,"nodeType":82},{},[],{"data":27293,"content":27294,"nodeType":87},{},[27295],{"data":27296,"marks":27297,"value":373,"nodeType":82},{},[],{"metadata":27299,"sys":27302,"fields":27307},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27305,"publishedVersion":62,"revision":44,"locale":29},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27308},{"url":389,"details":27309,"fileName":395,"contentType":396},{"size":391,"image":27310},{"width":393,"height":394},{"sys":27312,"fields":27314},{"id":27313,"createdAt":18592},"4kVdSdLvBSCpwNNFzLzom2",{"title":27315,"slug":27316,"articleIntro":27315,"category":27317},"335 - Travaux en cours","compte-335-travaux-en-cours",[27318],{"metadata":27319,"sys":27322,"fields":27329},{"tags":27320,"concepts":27321},[],[],{"space":27323,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27325,"publishedVersion":345,"revision":62,"contentType":27327,"locale":29},{"sys":27324},{"type":12,"linkType":13,"id":14},{"sys":27326},{"id":21,"type":12,"linkType":22},{"sys":27328},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27330,"metaTitle":355,"metaDescription":356,"mainTitle":27331,"subtitle":374,"heroImage":27346,"ctaButton":397,"ctaLink":398},[354],{"data":27332,"content":27333,"nodeType":74},{},[27334,27340],{"data":27335,"content":27336,"nodeType":78},{},[27337],{"data":27338,"marks":27339,"value":366,"nodeType":82},{},[],{"data":27341,"content":27342,"nodeType":87},{},[27343],{"data":27344,"marks":27345,"value":373,"nodeType":82},{},[],{"metadata":27347,"sys":27350,"fields":27355},{"tags":27348,"concepts":27349},[],[],{"space":27351,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27353,"publishedVersion":62,"revision":44,"locale":29},{"sys":27352},{"type":12,"linkType":13,"id":14},{"sys":27354},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27356},{"url":389,"details":27357,"fileName":395,"contentType":396},{"size":391,"image":27358},{"width":393,"height":394},{"sys":27360,"fields":27363},{"id":27361,"createdAt":27362},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":27364,"slug":27365,"articleIntro":27364,"category":27366},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[27367],{"metadata":27368,"sys":27371,"fields":27378},{"tags":27369,"concepts":27370},[],[],{"space":27372,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27374,"publishedVersion":345,"revision":62,"contentType":27376,"locale":29},{"sys":27373},{"type":12,"linkType":13,"id":14},{"sys":27375},{"id":21,"type":12,"linkType":22},{"sys":27377},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27379,"metaTitle":355,"metaDescription":356,"mainTitle":27380,"subtitle":374,"heroImage":27395,"ctaButton":397,"ctaLink":398},[354],{"data":27381,"content":27382,"nodeType":74},{},[27383,27389],{"data":27384,"content":27385,"nodeType":78},{},[27386],{"data":27387,"marks":27388,"value":366,"nodeType":82},{},[],{"data":27390,"content":27391,"nodeType":87},{},[27392],{"data":27393,"marks":27394,"value":373,"nodeType":82},{},[],{"metadata":27396,"sys":27399,"fields":27404},{"tags":27397,"concepts":27398},[],[],{"space":27400,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27402,"publishedVersion":62,"revision":44,"locale":29},{"sys":27401},{"type":12,"linkType":13,"id":14},{"sys":27403},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27405},{"url":389,"details":27406,"fileName":395,"contentType":396},{"size":391,"image":27407},{"width":393,"height":394},{"sys":27409,"fields":27412},{"id":27410,"createdAt":27411},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":27413,"slug":27414,"articleIntro":27413,"category":27415},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[27416],{"metadata":27417,"sys":27420,"fields":27427},{"tags":27418,"concepts":27419},[],[],{"space":27421,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27423,"publishedVersion":345,"revision":62,"contentType":27425,"locale":29},{"sys":27422},{"type":12,"linkType":13,"id":14},{"sys":27424},{"id":21,"type":12,"linkType":22},{"sys":27426},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27428,"metaTitle":355,"metaDescription":356,"mainTitle":27429,"subtitle":374,"heroImage":27444,"ctaButton":397,"ctaLink":398},[354],{"data":27430,"content":27431,"nodeType":74},{},[27432,27438],{"data":27433,"content":27434,"nodeType":78},{},[27435],{"data":27436,"marks":27437,"value":366,"nodeType":82},{},[],{"data":27439,"content":27440,"nodeType":87},{},[27441],{"data":27442,"marks":27443,"value":373,"nodeType":82},{},[],{"metadata":27445,"sys":27448,"fields":27453},{"tags":27446,"concepts":27447},[],[],{"space":27449,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27451,"publishedVersion":62,"revision":44,"locale":29},{"sys":27450},{"type":12,"linkType":13,"id":14},{"sys":27452},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27454},{"url":389,"details":27455,"fileName":395,"contentType":396},{"size":391,"image":27456},{"width":393,"height":394},{"sys":27458,"fields":27461},{"id":27459,"createdAt":27460},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":27462,"slug":27463,"articleIntro":27464,"category":27465},"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",[27466],{"metadata":27467,"sys":27470,"fields":27477},{"tags":27468,"concepts":27469},[],[],{"space":27471,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27473,"publishedVersion":345,"revision":62,"contentType":27475,"locale":29},{"sys":27472},{"type":12,"linkType":13,"id":14},{"sys":27474},{"id":21,"type":12,"linkType":22},{"sys":27476},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27478,"metaTitle":355,"metaDescription":356,"mainTitle":27479,"subtitle":374,"heroImage":27494,"ctaButton":397,"ctaLink":398},[354],{"data":27480,"content":27481,"nodeType":74},{},[27482,27488],{"data":27483,"content":27484,"nodeType":78},{},[27485],{"data":27486,"marks":27487,"value":366,"nodeType":82},{},[],{"data":27489,"content":27490,"nodeType":87},{},[27491],{"data":27492,"marks":27493,"value":373,"nodeType":82},{},[],{"metadata":27495,"sys":27498,"fields":27503},{"tags":27496,"concepts":27497},[],[],{"space":27499,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27501,"publishedVersion":62,"revision":44,"locale":29},{"sys":27500},{"type":12,"linkType":13,"id":14},{"sys":27502},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27504},{"url":389,"details":27505,"fileName":395,"contentType":396},{"size":391,"image":27506},{"width":393,"height":394},{"sys":27508,"fields":27511},{"id":27509,"createdAt":27510},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":27512,"slug":27513,"articleIntro":27512,"category":27514},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[27515],{"metadata":27516,"sys":27519,"fields":27526},{"tags":27517,"concepts":27518},[],[],{"space":27520,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27522,"publishedVersion":345,"revision":62,"contentType":27524,"locale":29},{"sys":27521},{"type":12,"linkType":13,"id":14},{"sys":27523},{"id":21,"type":12,"linkType":22},{"sys":27525},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27527,"metaTitle":355,"metaDescription":356,"mainTitle":27528,"subtitle":374,"heroImage":27543,"ctaButton":397,"ctaLink":398},[354],{"data":27529,"content":27530,"nodeType":74},{},[27531,27537],{"data":27532,"content":27533,"nodeType":78},{},[27534],{"data":27535,"marks":27536,"value":366,"nodeType":82},{},[],{"data":27538,"content":27539,"nodeType":87},{},[27540],{"data":27541,"marks":27542,"value":373,"nodeType":82},{},[],{"metadata":27544,"sys":27547,"fields":27552},{"tags":27545,"concepts":27546},[],[],{"space":27548,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27550,"publishedVersion":62,"revision":44,"locale":29},{"sys":27549},{"type":12,"linkType":13,"id":14},{"sys":27551},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27553},{"url":389,"details":27554,"fileName":395,"contentType":396},{"size":391,"image":27555},{"width":393,"height":394},{"sys":27557,"fields":27560},{"id":27558,"createdAt":27559},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":27561,"slug":27562,"articleIntro":-1,"category":27563},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[27564],{"metadata":27565,"sys":27568,"fields":27575},{"tags":27566,"concepts":27567},[],[],{"space":27569,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":27571,"publishedVersion":345,"revision":62,"contentType":27573,"locale":29},{"sys":27570},{"type":12,"linkType":13,"id":14},{"sys":27572},{"id":21,"type":12,"linkType":22},{"sys":27574},{"type":12,"linkType":27,"id":348},{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":27576,"metaTitle":355,"metaDescription":356,"mainTitle":27577,"subtitle":374,"heroImage":27592,"ctaButton":397,"ctaLink":398},[354],{"data":27578,"content":27579,"nodeType":74},{},[27580,27586],{"data":27581,"content":27582,"nodeType":78},{},[27583],{"data":27584,"marks":27585,"value":366,"nodeType":82},{},[],{"data":27587,"content":27588,"nodeType":87},{},[27589],{"data":27590,"marks":27591,"value":373,"nodeType":82},{},[],{"metadata":27593,"sys":27596,"fields":27601},{"tags":27594,"concepts":27595},[],[],{"space":27597,"id":382,"type":58,"createdAt":383,"updatedAt":383,"environment":27599,"publishedVersion":62,"revision":44,"locale":29},{"sys":27598},{"type":12,"linkType":13,"id":14},{"sys":27600},{"id":21,"type":12,"linkType":22},{"title":387,"description":373,"file":27602},{"url":389,"details":27603,"fileName":395,"contentType":396},{"size":391,"image":27604},{"width":393,"height":394},1780085348255]