[{"data":1,"prerenderedAt":27723},["ShallowReactive",2],{"tip-plan-comptable-compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme":3,"plan-comptable-compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme-similars":517},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",{"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","6siBspI4ohtFiBa7EJI0nV","Entry","2025-05-27T14:00:09.261Z","2025-06-03T09:52:59.182Z",{"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":448,"faq_structured_data":449,"category":450},"507 - Bons du Trésor et bons de caisse à court terme",{"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",{},[77,86,94,102,109,116,141,148,171,178,185,242,249,256,263,272,295,303,336,344,377,385,408,415],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 507 - Bons du Trésor et bons de caisse à court terme",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de la classe 5 destiné à l'enregistrement des valeurs mobilières de placement représentées par des Bons du Trésor et des bons de caisse à échéance courte",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 507 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 507 permet d'enregistrer la valeur d'acquisition des Bons du Trésor et des bons de caisse à court terme détenus par l'entreprise. Ces titres constituent des valeurs mobilières de placement (VMP) conférant un droit de créance.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la classe 5 - Comptes financiers du Plan Comptable Général 2025, plus spécifiquement dans la catégorie des valeurs mobilières de placement (compte 50). Il s'inscrit dans une logique de classification des différents types de placements à court terme :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les comptes 501 à 504 concernent les titres conférant un droit de propriété (actions)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les comptes 505 à 508 concernent les titres conférant un droit de créance",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 507 se distingue notamment :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Du compte 506 - Obligations qui concerne les placements en obligations cotées ou non cotées",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Du compte 508 - Autres valeurs mobilières de placement et autres créances assimilées qui regroupe les autres types de VMP",[],{},{"nodeType":95,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Quand utiliser le compte 507 ?",[],{},{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Le compte 507 est utilisé dans les situations suivantes :",[],{},{"nodeType":186,"data":187,"content":188},"ordered-list",{},[189,199,209],{"nodeType":121,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Lors de l'acquisition de Bons du Trésor ou de bons de caisse à court terme, pour enregistrer la valeur d'achat de ces titres. Le compte 507 est alors débité par le crédit d'un compte de trésorerie (généralement le compte 512 - Banques).",[],{},{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Pendant la détention des bons, pour suivre ces placements dans les états financiers de l'entreprise. Les intérêts courus et non échus peuvent être enregistrés dans le compte 5088 \"Intérêts courus sur obligations, bons et valeurs assimilés\".",[],{},{"nodeType":121,"data":210,"content":211},{},[212,219],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Lors de la cession de ces bons, pour constater leur sortie du patrimoine. Le compte 507 est alors crédité par le débit :",[],{},{"nodeType":117,"data":220,"content":221},{},[222,232],{"nodeType":121,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Du compte 7673 - Produits nets sur cessions de valeurs mobilières de placement lorsque la cession génère un profit",[],{},{"nodeType":121,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Du compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement lorsque la cession génère une perte",[],{},{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Ces titres sont particulièrement adaptés pour le placement des excédents de trésorerie à court terme, permettant à l'entreprise d'optimiser la gestion de sa trésorerie tout en limitant les risques.",[],{},{"nodeType":95,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Quels sont les impacts fiscaux du compte 507 ?",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"L'utilisation du compte 507 implique plusieurs considérations fiscales importantes :",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":271},"Traitement des produits :",[269],{"type":270},"bold",{},{"nodeType":117,"data":273,"content":274},{},[275,285],{"nodeType":121,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Les intérêts perçus sur les Bons du Trésor et bons de caisse sont imposables au titre des produits financiers dans le résultat fiscal de l'entreprise.",[],{},{"nodeType":121,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Ces produits sont généralement soumis à l'impôt sur les sociétés (IS) au taux de droit commun pour les entreprises assujetties.",[],{},{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":302},"Traitement des plus ou moins-values :",[301],{"type":270},{},{"nodeType":117,"data":304,"content":305},{},[306,316,326],{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Les plus-values réalisées lors de la cession de ces titres sont imposables au taux normal de l'IS.",[],{},{"nodeType":121,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Les moins-values sont déductibles du résultat fiscal.",[],{},{"nodeType":121,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Le régime fiscal peut varier selon la durée de détention des titres, bien que s'agissant de placements à court terme, cette durée soit généralement limitée.",[],{},{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":343},"Évaluation à la clôture :",[342],{"type":270},{},{"nodeType":117,"data":345,"content":346},{},[347,357,367],{"nodeType":121,"data":348,"content":349},{},[350],{"nodeType":87,"data":351,"content":352},{},[353],{"nodeType":82,"value":354,"marks":355,"data":356},"À la clôture de l'exercice, ces titres doivent être évalués à leur valeur actuelle (valeur de marché).",[],{},{"nodeType":121,"data":358,"content":359},{},[360],{"nodeType":87,"data":361,"content":362},{},[363],{"nodeType":82,"value":364,"marks":365,"data":366},"Si la valeur actuelle est inférieure à la valeur d'entrée, une dépréciation doit être constatée (compte 590 \"Dépréciations des valeurs mobilières de placement\").",[],{},{"nodeType":121,"data":368,"content":369},{},[370],{"nodeType":87,"data":371,"content":372},{},[373],{"nodeType":82,"value":374,"marks":375,"data":376},"Les dépréciations constatées sont fiscalement déductibles sous certaines conditions.",[],{},{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":384},"Obligations déclaratives :",[383],{"type":270},{},{"nodeType":117,"data":386,"content":387},{},[388,398],{"nodeType":121,"data":389,"content":390},{},[391],{"nodeType":87,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"Ces placements doivent figurer dans les annexes des états financiers, notamment dans l'état des valeurs mobilières de placement.",[],{},{"nodeType":121,"data":399,"content":400},{},[401],{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Des informations sur les mouvements de l'exercice (acquisitions, cessions) et les méthodes d'évaluation doivent être fournies.",[],{},{"nodeType":95,"data":409,"content":410},{},[411],{"nodeType":82,"value":412,"marks":413,"data":414},"3 point clés à retenir sur le compte 507",[],{},{"nodeType":186,"data":416,"content":417},{},[418,428,438],{"nodeType":121,"data":419,"content":420},{},[421],{"nodeType":87,"data":422,"content":423},{},[424],{"nodeType":82,"value":425,"marks":426,"data":427},"Nature et classification : Le compte 507 est dédié spécifiquement aux Bons du Trésor et bons de caisse à court terme, qui sont des instruments financiers émis respectivement par l'État et par des établissements financiers, offrant un rendement fixe sur une courte période.",[],{},{"nodeType":121,"data":429,"content":430},{},[431],{"nodeType":87,"data":432,"content":433},{},[434],{"nodeType":82,"value":435,"marks":436,"data":437},"Traitement comptable : L'enregistrement initial se fait à la valeur d'acquisition, les cessions génèrent des produits ou charges financiers, et une dépréciation doit être constatée si la valeur actuelle devient inférieure à la valeur d'entrée à la clôture.",[],{},{"nodeType":121,"data":439,"content":440},{},[441],{"nodeType":87,"data":442,"content":443},{},[444],{"nodeType":82,"value":445,"marks":446,"data":447},"Finalité économique : Ces placements permettent d'optimiser la gestion de trésorerie à court terme avec un niveau de risque limité, tout en générant des produits financiers imposables dans le cadre normal de l'activité de l'entreprise.",[],{},"compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",false,[451],{"metadata":452,"sys":455,"fields":467},{"tags":453,"concepts":454},[],[],{"space":456,"id":458,"type":16,"createdAt":459,"updatedAt":460,"environment":461,"publishedVersion":463,"revision":62,"contentType":464,"locale":29},{"sys":457},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":462},{"id":21,"type":12,"linkType":22},24,{"sys":465},{"type":12,"linkType":27,"id":466},"category",{"contentfulName":468,"modelCategoryName":469,"slug":470,"contentTypeSlug":471,"metaTitle":473,"metaDescription":474,"mainTitle":475,"subtitle":492,"heroImage":493,"ctaButton":515,"ctaLink":516},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[472],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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