[{"data":1,"prerenderedAt":27591},["ShallowReactive",2],{"tip-plan-comptable-compte-5112-cheques-a-encaisser":3,"plan-comptable-compte-5112-cheques-a-encaisser-similars":385},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-5112-cheques-a-encaisser",{"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","3E3YCMxCRxmMHAGEM1zH0p","Entry","2025-05-27T14:00:09.379Z","2025-06-03T09:52:49.905Z",{"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":316,"faq_structured_data":317,"category":318},"5112 - Chèques à encaisser",{"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",{},[77,86,94,102,113,148,155,162,169,212,219,226,233,276,283],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 5112 - Chèques à encaisser",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les chèques reçus et remis à l'encaissement, mais non encore crédités sur le compte bancaire de l'entreprise.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 5112 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 5112 \"Chèques à encaisser\" est une subdivision du compte 511 \"Valeurs à l'encaissement\" qui permet de suivre spécifiquement les chèques remis à l'encaissement auprès des établissements bancaires mais qui n'ont pas encore été portés au crédit du compte bancaire de l'entreprise.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte sert à :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Enregistrer les chèques reçus des clients ou de tiers en règlement de leurs dettes",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Suivre les chèques en attente d'encaissement entre le moment de leur réception et leur crédit effectif sur le compte bancaire",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Permettre un suivi précis de la trésorerie réelle de l'entreprise",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 5112 s'inscrit dans la classe 5 du PCG qui regroupe les comptes financiers enregistrant les mouvements de valeurs en espèces, chèques, coupons, ainsi que les opérations faites avec les intermédiaires financiers.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 5112 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 5112 \"Chèques à encaisser\" est utilisé dans les situations suivantes :",[],{},{"nodeType":114,"data":170,"content":171},{},[172,182,192,202],{"nodeType":118,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"À la réception d'un chèque : Lorsque l'entreprise reçoit un chèque en paiement d'une facture ou d'une dette, le compte 5112 est débité par le crédit du compte client (411) ou d'un autre compte de tiers concerné.",[],{},{"nodeType":118,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Lors de la remise à l'encaissement : Le compte reste débité pendant la période où le chèque est en cours d'encaissement par la banque.",[],{},{"nodeType":118,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"À l'encaissement effectif : Une fois que la banque a crédité le compte de l'entreprise, le compte 5112 est crédité par le débit du compte bancaire (512).",[],{},{"nodeType":118,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"En cas de rejet du chèque : Si le chèque est rejeté pour insuffisance de provision ou autre motif, le compte 5112 est crédité par le débit du compte client concerné (411), rétablissant ainsi la créance initiale.",[],{},{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Ce compte est particulièrement utile pour les entreprises qui reçoivent un volume important de chèques et souhaitent suivre précisément les délais d'encaissement et leur position de trésorerie réelle.",[],{},{"nodeType":95,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Quels sont les impacts fiscaux du compte 5112 ?",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Le compte 5112 \"Chèques à encaisser\" présente plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":114,"data":234,"content":235},{},[236,246,256,266],{"nodeType":118,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Date de prise en compte des recettes : Fiscalement, un paiement par chèque est considéré comme encaissé dès sa remise, même si le crédit n'apparaît pas encore sur le relevé bancaire. Ainsi, les recettes sont imposables au titre de l'exercice de réception du chèque, indépendamment de la date d'encaissement effectif.",[],{},{"nodeType":118,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"TVA exigible : Pour les entreprises soumises à la TVA sur les encaissements, la TVA devient exigible dès la remise du chèque, c'est-à-dire lors de l'enregistrement au compte 5112, et non au moment où la banque crédite effectivement le compte 512.",[],{},{"nodeType":118,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Rapprochement bancaire : Le compte 5112 est un élément essentiel des rapprochements bancaires. Les chèques remis à l'encaissement mais non encore crédités constituent des \"chèques à l'encaissement\" dans le rapprochement bancaire.",[],{},{"nodeType":118,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Clôture d'exercice : À la clôture de l'exercice, les chèques reçus mais non encore encaissés doivent être correctement comptabilisés au compte 5112 pour présenter une image fidèle de la situation financière de l'entreprise.",[],{},{"nodeType":95,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"3 point clés à retenir sur le compte 5112",[],{},{"nodeType":114,"data":284,"content":285},{},[286,296,306],{"nodeType":118,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Le compte 5112 est un compte transitoire qui permet de suivre les chèques entre leur réception et leur encaissement effectif, offrant ainsi une vision précise de la trésorerie réelle de l'entreprise.",[],{},{"nodeType":118,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Fiscalement, un chèque est considéré comme encaissé dès sa remise, même s'il n'est pas encore porté au crédit du compte bancaire, ce qui impacte la date de comptabilisation des produits et de la TVA exigible.",[],{},{"nodeType":118,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"En cas de rejet de chèque, le compte 5112 est crédité pour annuler l'encaissement initialement enregistré, et la créance client doit être reconstituée.",[],{},"compte-5112-cheques-a-encaisser",false,[319],{"metadata":320,"sys":323,"fields":335},{"tags":321,"concepts":322},[],[],{"space":324,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":329,"publishedVersion":331,"revision":62,"contentType":332,"locale":29},{"sys":325},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":330},{"id":21,"type":12,"linkType":22},24,{"sys":333},{"type":12,"linkType":27,"id":334},"category",{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":339,"metaTitle":341,"metaDescription":342,"mainTitle":343,"subtitle":360,"heroImage":361,"ctaButton":383,"ctaLink":384},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[340],"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":344,"content":345,"nodeType":74},{},[346,353],{"data":347,"content":348,"nodeType":78},{},[349],{"data":350,"marks":351,"value":352,"nodeType":82},{},[],"Plan comptable général",{"data":354,"content":355,"nodeType":87},{},[356],{"data":357,"marks":358,"value":359,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":362,"sys":365,"fields":372},{"tags":363,"concepts":364},[],[],{"space":366,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":370,"publishedVersion":62,"revision":44,"locale":29},{"sys":367},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":371},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":374},"Facturation",{"url":375,"details":376,"fileName":381,"contentType":382},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":377,"image":378},246703,{"width":379,"height":380},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[386,435,484,533,582,631,680,729,778,827,876,925,974,1023,1072,1122,1171,1220,1269,1318,1367,1416,1465,1514,1563,1612,1661,1710,1759,1808,1857,1906,1955,2004,2054,2103,2153,2202,2251,2300,2349,2398,2447,2496,2545,2594,2643,2692,2741,2790,2839,2888,2937,2986,3035,3084,3133,3182,3231,3280,3329,3378,3427,3476,3525,3574,3623,3672,3721,3770,3819,3868,3917,3966,4015,4064,4113,4162,4211,4260,4309,4358,4407,4456,4505,4554,4603,4652,4701,4750,4799,4848,4897,4947,4996,5045,5094,5143,5192,5241,5290,5339,5388,5437,5486,5535,5584,5633,5682,5731,5781,5830,5879,5928,5977,6026,6075,6124,6173,6222,6271,6320,6369,6418,6467,6516,6565,6614,6663,6712,6761,6810,6859,6908,6957,7006,7055,7104,7153,7201,7250,7299,7348,7397,7446,7495,7544,7593,7642,7691,7740,7789,7838,7887,7937,7986,8035,8084,8133,8182,8231,8280,8329,8378,8428,8477,8526,8575,8624,8673,8723,8772,8821,8870,8919,8968,9017,9066,9115,9164,9213,9262,9311,9360,9409,9458,9507,9556,9605,9654,9703,9752,9801,9850,9899,9948,9997,10046,10094,10143,10192,10241,10290,10339,10388,10437,10486,10535,10584,10633,10682,10731,10780,10829,10878,10927,10976,11025,11074,11123,11172,11221,11270,11319,11369,11418,11467,11516,11565,11614,11663,11712,11761,11810,11859,11908,11957,12006,12055,12104,12153,12202,12252,12301,12350,12399,12448,12497,12546,12595,12644,12693,12742,12791,12840,12889,12938,12987,13036,13085,13134,13183,13232,13281,13330,13379,13428,13477,13526,13576,13625,13674,13723,13772,13821,13869,13918,13967,14016,14065,14114,14163,14212,14261,14310,14359,14408,14457,14506,14555,14604,14653,14702,14751,14800,14849,14898,14947,14996,15045,15094,15143,15191,15240,15289,15338,15387,15436,15485,15534,15583,15632,15681,15730,15779,15828,15877,15926,15975,16024,16073,16122,16171,16220,16269,16318,16367,16416,16465,16514,16563,16612,16661,16710,16759,16808,16857,16906,16955,17004,17053,17102,17151,17200,17249,17298,17347,17397,17446,17495,17544,17593,17642,17691,17740,17789,17838,17887,17936,17985,18034,18083,18132,18181,18231,18280,18329,18378,18428,18477,18526,18575,18624,18673,18722,18771,18820,18869,18918,18967,19016,19065,19114,19163,19212,19261,19306,19355,19404,19453,19502,19551,19600,19649,19698,19748,19797,19845,19894,19943,19992,20041,20091,20140,20189,20238,20287,20336,20385,20434,20483,20532,20581,20630,20679,20728,20777,20826,20875,20924,20973,21022,21071,21120,21169,21218,21267,21316,21365,21414,21463,21512,21561,21610,21659,21708,21757,21807,21856,21905,21954,22003,22052,22101,22150,22199,22248,22297,22346,22395,22445,22495,22544,22593,22642,22691,22740,22789,22838,22887,22936,22985,23034,23083,23132,23181,23230,23279,23328,23377,23426,23475,23524,23573,23622,23671,23720,23769,23818,23867,23916,23965,24014,24063,24113,24162,24211,24260,24309,24358,24407,24456,24505,24554,24603,24652,24701,24750,24799,24848,24897,24946,24995,25044,25093,25142,25191,25240,25289,25338,25387,25436,25485,25534,25583,25632,25681,25730,25779,25828,25877,25925,25974,26023,26072,26121,26170,26219,26268,26317,26366,26415,26464,26513,26562,26611,26660,26709,26758,26807,26856,26905,26954,27003,27052,27101,27150,27199,27248,27297,27346,27395,27444,27493,27542],{"sys":387,"fields":390},{"id":388,"createdAt":389},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":391,"slug":392,"articleIntro":391,"category":393},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[394],{"metadata":395,"sys":398,"fields":405},{"tags":396,"concepts":397},[],[],{"space":399,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":401,"publishedVersion":331,"revision":62,"contentType":403,"locale":29},{"sys":400},{"type":12,"linkType":13,"id":14},{"sys":402},{"id":21,"type":12,"linkType":22},{"sys":404},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":406,"metaTitle":341,"metaDescription":342,"mainTitle":407,"subtitle":360,"heroImage":422,"ctaButton":383,"ctaLink":384},[340],{"data":408,"content":409,"nodeType":74},{},[410,416],{"data":411,"content":412,"nodeType":78},{},[413],{"data":414,"marks":415,"value":352,"nodeType":82},{},[],{"data":417,"content":418,"nodeType":87},{},[419],{"data":420,"marks":421,"value":359,"nodeType":82},{},[],{"metadata":423,"sys":426,"fields":431},{"tags":424,"concepts":425},[],[],{"space":427,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":429,"publishedVersion":62,"revision":44,"locale":29},{"sys":428},{"type":12,"linkType":13,"id":14},{"sys":430},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":432},{"url":375,"details":433,"fileName":381,"contentType":382},{"size":377,"image":434},{"width":379,"height":380},{"sys":436,"fields":439},{"id":437,"createdAt":438},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":440,"slug":441,"articleIntro":440,"category":442},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[443],{"metadata":444,"sys":447,"fields":454},{"tags":445,"concepts":446},[],[],{"space":448,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":450,"publishedVersion":331,"revision":62,"contentType":452,"locale":29},{"sys":449},{"type":12,"linkType":13,"id":14},{"sys":451},{"id":21,"type":12,"linkType":22},{"sys":453},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":455,"metaTitle":341,"metaDescription":342,"mainTitle":456,"subtitle":360,"heroImage":471,"ctaButton":383,"ctaLink":384},[340],{"data":457,"content":458,"nodeType":74},{},[459,465],{"data":460,"content":461,"nodeType":78},{},[462],{"data":463,"marks":464,"value":352,"nodeType":82},{},[],{"data":466,"content":467,"nodeType":87},{},[468],{"data":469,"marks":470,"value":359,"nodeType":82},{},[],{"metadata":472,"sys":475,"fields":480},{"tags":473,"concepts":474},[],[],{"space":476,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":478,"publishedVersion":62,"revision":44,"locale":29},{"sys":477},{"type":12,"linkType":13,"id":14},{"sys":479},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":481},{"url":375,"details":482,"fileName":381,"contentType":382},{"size":377,"image":483},{"width":379,"height":380},{"sys":485,"fields":488},{"id":486,"createdAt":487},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":489,"slug":490,"articleIntro":489,"category":491},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[492],{"metadata":493,"sys":496,"fields":503},{"tags":494,"concepts":495},[],[],{"space":497,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":499,"publishedVersion":331,"revision":62,"contentType":501,"locale":29},{"sys":498},{"type":12,"linkType":13,"id":14},{"sys":500},{"id":21,"type":12,"linkType":22},{"sys":502},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":504,"metaTitle":341,"metaDescription":342,"mainTitle":505,"subtitle":360,"heroImage":520,"ctaButton":383,"ctaLink":384},[340],{"data":506,"content":507,"nodeType":74},{},[508,514],{"data":509,"content":510,"nodeType":78},{},[511],{"data":512,"marks":513,"value":352,"nodeType":82},{},[],{"data":515,"content":516,"nodeType":87},{},[517],{"data":518,"marks":519,"value":359,"nodeType":82},{},[],{"metadata":521,"sys":524,"fields":529},{"tags":522,"concepts":523},[],[],{"space":525,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":527,"publishedVersion":62,"revision":44,"locale":29},{"sys":526},{"type":12,"linkType":13,"id":14},{"sys":528},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":530},{"url":375,"details":531,"fileName":381,"contentType":382},{"size":377,"image":532},{"width":379,"height":380},{"sys":534,"fields":537},{"id":535,"createdAt":536},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":538,"slug":539,"articleIntro":-1,"category":540},"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",[541],{"metadata":542,"sys":545,"fields":552},{"tags":543,"concepts":544},[],[],{"space":546,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":548,"publishedVersion":331,"revision":62,"contentType":550,"locale":29},{"sys":547},{"type":12,"linkType":13,"id":14},{"sys":549},{"id":21,"type":12,"linkType":22},{"sys":551},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":553,"metaTitle":341,"metaDescription":342,"mainTitle":554,"subtitle":360,"heroImage":569,"ctaButton":383,"ctaLink":384},[340],{"data":555,"content":556,"nodeType":74},{},[557,563],{"data":558,"content":559,"nodeType":78},{},[560],{"data":561,"marks":562,"value":352,"nodeType":82},{},[],{"data":564,"content":565,"nodeType":87},{},[566],{"data":567,"marks":568,"value":359,"nodeType":82},{},[],{"metadata":570,"sys":573,"fields":578},{"tags":571,"concepts":572},[],[],{"space":574,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":576,"publishedVersion":62,"revision":44,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":579},{"url":375,"details":580,"fileName":381,"contentType":382},{"size":377,"image":581},{"width":379,"height":380},{"sys":583,"fields":586},{"id":584,"createdAt":585},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":587,"slug":588,"articleIntro":-1,"category":589},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[590],{"metadata":591,"sys":594,"fields":601},{"tags":592,"concepts":593},[],[],{"space":595,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":597,"publishedVersion":331,"revision":62,"contentType":599,"locale":29},{"sys":596},{"type":12,"linkType":13,"id":14},{"sys":598},{"id":21,"type":12,"linkType":22},{"sys":600},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":602,"metaTitle":341,"metaDescription":342,"mainTitle":603,"subtitle":360,"heroImage":618,"ctaButton":383,"ctaLink":384},[340],{"data":604,"content":605,"nodeType":74},{},[606,612],{"data":607,"content":608,"nodeType":78},{},[609],{"data":610,"marks":611,"value":352,"nodeType":82},{},[],{"data":613,"content":614,"nodeType":87},{},[615],{"data":616,"marks":617,"value":359,"nodeType":82},{},[],{"metadata":619,"sys":622,"fields":627},{"tags":620,"concepts":621},[],[],{"space":623,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":625,"publishedVersion":62,"revision":44,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":628},{"url":375,"details":629,"fileName":381,"contentType":382},{"size":377,"image":630},{"width":379,"height":380},{"sys":632,"fields":635},{"id":633,"createdAt":634},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":636,"slug":637,"articleIntro":636,"category":638},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[639],{"metadata":640,"sys":643,"fields":650},{"tags":641,"concepts":642},[],[],{"space":644,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":646,"publishedVersion":331,"revision":62,"contentType":648,"locale":29},{"sys":645},{"type":12,"linkType":13,"id":14},{"sys":647},{"id":21,"type":12,"linkType":22},{"sys":649},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":651,"metaTitle":341,"metaDescription":342,"mainTitle":652,"subtitle":360,"heroImage":667,"ctaButton":383,"ctaLink":384},[340],{"data":653,"content":654,"nodeType":74},{},[655,661],{"data":656,"content":657,"nodeType":78},{},[658],{"data":659,"marks":660,"value":352,"nodeType":82},{},[],{"data":662,"content":663,"nodeType":87},{},[664],{"data":665,"marks":666,"value":359,"nodeType":82},{},[],{"metadata":668,"sys":671,"fields":676},{"tags":669,"concepts":670},[],[],{"space":672,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":674,"publishedVersion":62,"revision":44,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":677},{"url":375,"details":678,"fileName":381,"contentType":382},{"size":377,"image":679},{"width":379,"height":380},{"sys":681,"fields":684},{"id":682,"createdAt":683},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":685,"slug":686,"articleIntro":685,"category":687},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[688],{"metadata":689,"sys":692,"fields":699},{"tags":690,"concepts":691},[],[],{"space":693,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":695,"publishedVersion":331,"revision":62,"contentType":697,"locale":29},{"sys":694},{"type":12,"linkType":13,"id":14},{"sys":696},{"id":21,"type":12,"linkType":22},{"sys":698},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":700,"metaTitle":341,"metaDescription":342,"mainTitle":701,"subtitle":360,"heroImage":716,"ctaButton":383,"ctaLink":384},[340],{"data":702,"content":703,"nodeType":74},{},[704,710],{"data":705,"content":706,"nodeType":78},{},[707],{"data":708,"marks":709,"value":352,"nodeType":82},{},[],{"data":711,"content":712,"nodeType":87},{},[713],{"data":714,"marks":715,"value":359,"nodeType":82},{},[],{"metadata":717,"sys":720,"fields":725},{"tags":718,"concepts":719},[],[],{"space":721,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":723,"publishedVersion":62,"revision":44,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":726},{"url":375,"details":727,"fileName":381,"contentType":382},{"size":377,"image":728},{"width":379,"height":380},{"sys":730,"fields":733},{"id":731,"createdAt":732},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":734,"slug":735,"articleIntro":-1,"category":736},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[737],{"metadata":738,"sys":741,"fields":748},{"tags":739,"concepts":740},[],[],{"space":742,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":744,"publishedVersion":331,"revision":62,"contentType":746,"locale":29},{"sys":743},{"type":12,"linkType":13,"id":14},{"sys":745},{"id":21,"type":12,"linkType":22},{"sys":747},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":749,"metaTitle":341,"metaDescription":342,"mainTitle":750,"subtitle":360,"heroImage":765,"ctaButton":383,"ctaLink":384},[340],{"data":751,"content":752,"nodeType":74},{},[753,759],{"data":754,"content":755,"nodeType":78},{},[756],{"data":757,"marks":758,"value":352,"nodeType":82},{},[],{"data":760,"content":761,"nodeType":87},{},[762],{"data":763,"marks":764,"value":359,"nodeType":82},{},[],{"metadata":766,"sys":769,"fields":774},{"tags":767,"concepts":768},[],[],{"space":770,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":772,"publishedVersion":62,"revision":44,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":775},{"url":375,"details":776,"fileName":381,"contentType":382},{"size":377,"image":777},{"width":379,"height":380},{"sys":779,"fields":782},{"id":780,"createdAt":781},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":783,"slug":784,"articleIntro":783,"category":785},"426 - Personnel - Dépôts","compte-426-personnel-depots",[786],{"metadata":787,"sys":790,"fields":797},{"tags":788,"concepts":789},[],[],{"space":791,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":793,"publishedVersion":331,"revision":62,"contentType":795,"locale":29},{"sys":792},{"type":12,"linkType":13,"id":14},{"sys":794},{"id":21,"type":12,"linkType":22},{"sys":796},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":798,"metaTitle":341,"metaDescription":342,"mainTitle":799,"subtitle":360,"heroImage":814,"ctaButton":383,"ctaLink":384},[340],{"data":800,"content":801,"nodeType":74},{},[802,808],{"data":803,"content":804,"nodeType":78},{},[805],{"data":806,"marks":807,"value":352,"nodeType":82},{},[],{"data":809,"content":810,"nodeType":87},{},[811],{"data":812,"marks":813,"value":359,"nodeType":82},{},[],{"metadata":815,"sys":818,"fields":823},{"tags":816,"concepts":817},[],[],{"space":819,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":821,"publishedVersion":62,"revision":44,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":824},{"url":375,"details":825,"fileName":381,"contentType":382},{"size":377,"image":826},{"width":379,"height":380},{"sys":828,"fields":831},{"id":829,"createdAt":830},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":832,"slug":833,"articleIntro":832,"category":834},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[835],{"metadata":836,"sys":839,"fields":846},{"tags":837,"concepts":838},[],[],{"space":840,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":842,"publishedVersion":331,"revision":62,"contentType":844,"locale":29},{"sys":841},{"type":12,"linkType":13,"id":14},{"sys":843},{"id":21,"type":12,"linkType":22},{"sys":845},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":847,"metaTitle":341,"metaDescription":342,"mainTitle":848,"subtitle":360,"heroImage":863,"ctaButton":383,"ctaLink":384},[340],{"data":849,"content":850,"nodeType":74},{},[851,857],{"data":852,"content":853,"nodeType":78},{},[854],{"data":855,"marks":856,"value":352,"nodeType":82},{},[],{"data":858,"content":859,"nodeType":87},{},[860],{"data":861,"marks":862,"value":359,"nodeType":82},{},[],{"metadata":864,"sys":867,"fields":872},{"tags":865,"concepts":866},[],[],{"space":868,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":870,"publishedVersion":62,"revision":44,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":873},{"url":375,"details":874,"fileName":381,"contentType":382},{"size":377,"image":875},{"width":379,"height":380},{"sys":877,"fields":880},{"id":878,"createdAt":879},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":881,"slug":882,"articleIntro":-1,"category":883},"Compte 66 - Charges financières","compte-66-charges-financieres",[884],{"metadata":885,"sys":888,"fields":895},{"tags":886,"concepts":887},[],[],{"space":889,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":891,"publishedVersion":331,"revision":62,"contentType":893,"locale":29},{"sys":890},{"type":12,"linkType":13,"id":14},{"sys":892},{"id":21,"type":12,"linkType":22},{"sys":894},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":896,"metaTitle":341,"metaDescription":342,"mainTitle":897,"subtitle":360,"heroImage":912,"ctaButton":383,"ctaLink":384},[340],{"data":898,"content":899,"nodeType":74},{},[900,906],{"data":901,"content":902,"nodeType":78},{},[903],{"data":904,"marks":905,"value":352,"nodeType":82},{},[],{"data":907,"content":908,"nodeType":87},{},[909],{"data":910,"marks":911,"value":359,"nodeType":82},{},[],{"metadata":913,"sys":916,"fields":921},{"tags":914,"concepts":915},[],[],{"space":917,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":919,"publishedVersion":62,"revision":44,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":922},{"url":375,"details":923,"fileName":381,"contentType":382},{"size":377,"image":924},{"width":379,"height":380},{"sys":926,"fields":929},{"id":927,"createdAt":928},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":930,"slug":931,"articleIntro":930,"category":932},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[933],{"metadata":934,"sys":937,"fields":944},{"tags":935,"concepts":936},[],[],{"space":938,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":940,"publishedVersion":331,"revision":62,"contentType":942,"locale":29},{"sys":939},{"type":12,"linkType":13,"id":14},{"sys":941},{"id":21,"type":12,"linkType":22},{"sys":943},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":945,"metaTitle":341,"metaDescription":342,"mainTitle":946,"subtitle":360,"heroImage":961,"ctaButton":383,"ctaLink":384},[340],{"data":947,"content":948,"nodeType":74},{},[949,955],{"data":950,"content":951,"nodeType":78},{},[952],{"data":953,"marks":954,"value":352,"nodeType":82},{},[],{"data":956,"content":957,"nodeType":87},{},[958],{"data":959,"marks":960,"value":359,"nodeType":82},{},[],{"metadata":962,"sys":965,"fields":970},{"tags":963,"concepts":964},[],[],{"space":966,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":968,"publishedVersion":62,"revision":44,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":971},{"url":375,"details":972,"fileName":381,"contentType":382},{"size":377,"image":973},{"width":379,"height":380},{"sys":975,"fields":978},{"id":976,"createdAt":977},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":979,"slug":980,"articleIntro":979,"category":981},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[982],{"metadata":983,"sys":986,"fields":993},{"tags":984,"concepts":985},[],[],{"space":987,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":989,"publishedVersion":331,"revision":62,"contentType":991,"locale":29},{"sys":988},{"type":12,"linkType":13,"id":14},{"sys":990},{"id":21,"type":12,"linkType":22},{"sys":992},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":994,"metaTitle":341,"metaDescription":342,"mainTitle":995,"subtitle":360,"heroImage":1010,"ctaButton":383,"ctaLink":384},[340],{"data":996,"content":997,"nodeType":74},{},[998,1004],{"data":999,"content":1000,"nodeType":78},{},[1001],{"data":1002,"marks":1003,"value":352,"nodeType":82},{},[],{"data":1005,"content":1006,"nodeType":87},{},[1007],{"data":1008,"marks":1009,"value":359,"nodeType":82},{},[],{"metadata":1011,"sys":1014,"fields":1019},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1017,"publishedVersion":62,"revision":44,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1020},{"url":375,"details":1021,"fileName":381,"contentType":382},{"size":377,"image":1022},{"width":379,"height":380},{"sys":1024,"fields":1027},{"id":1025,"createdAt":1026},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":1028,"slug":1029,"articleIntro":-1,"category":1030},"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",[1031],{"metadata":1032,"sys":1035,"fields":1042},{"tags":1033,"concepts":1034},[],[],{"space":1036,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1038,"publishedVersion":331,"revision":62,"contentType":1040,"locale":29},{"sys":1037},{"type":12,"linkType":13,"id":14},{"sys":1039},{"id":21,"type":12,"linkType":22},{"sys":1041},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1043,"metaTitle":341,"metaDescription":342,"mainTitle":1044,"subtitle":360,"heroImage":1059,"ctaButton":383,"ctaLink":384},[340],{"data":1045,"content":1046,"nodeType":74},{},[1047,1053],{"data":1048,"content":1049,"nodeType":78},{},[1050],{"data":1051,"marks":1052,"value":352,"nodeType":82},{},[],{"data":1054,"content":1055,"nodeType":87},{},[1056],{"data":1057,"marks":1058,"value":359,"nodeType":82},{},[],{"metadata":1060,"sys":1063,"fields":1068},{"tags":1061,"concepts":1062},[],[],{"space":1064,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1066,"publishedVersion":62,"revision":44,"locale":29},{"sys":1065},{"type":12,"linkType":13,"id":14},{"sys":1067},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1069},{"url":375,"details":1070,"fileName":381,"contentType":382},{"size":377,"image":1071},{"width":379,"height":380},{"sys":1073,"fields":1076},{"id":1074,"createdAt":1075},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":1077,"slug":1078,"articleIntro":1079,"category":1080},"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.",[1081],{"metadata":1082,"sys":1085,"fields":1092},{"tags":1083,"concepts":1084},[],[],{"space":1086,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1088,"publishedVersion":331,"revision":62,"contentType":1090,"locale":29},{"sys":1087},{"type":12,"linkType":13,"id":14},{"sys":1089},{"id":21,"type":12,"linkType":22},{"sys":1091},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1093,"metaTitle":341,"metaDescription":342,"mainTitle":1094,"subtitle":360,"heroImage":1109,"ctaButton":383,"ctaLink":384},[340],{"data":1095,"content":1096,"nodeType":74},{},[1097,1103],{"data":1098,"content":1099,"nodeType":78},{},[1100],{"data":1101,"marks":1102,"value":352,"nodeType":82},{},[],{"data":1104,"content":1105,"nodeType":87},{},[1106],{"data":1107,"marks":1108,"value":359,"nodeType":82},{},[],{"metadata":1110,"sys":1113,"fields":1118},{"tags":1111,"concepts":1112},[],[],{"space":1114,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1116,"publishedVersion":62,"revision":44,"locale":29},{"sys":1115},{"type":12,"linkType":13,"id":14},{"sys":1117},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1119},{"url":375,"details":1120,"fileName":381,"contentType":382},{"size":377,"image":1121},{"width":379,"height":380},{"sys":1123,"fields":1126},{"id":1124,"createdAt":1125},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":1127,"slug":1128,"articleIntro":-1,"category":1129},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[1130],{"metadata":1131,"sys":1134,"fields":1141},{"tags":1132,"concepts":1133},[],[],{"space":1135,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1137,"publishedVersion":331,"revision":62,"contentType":1139,"locale":29},{"sys":1136},{"type":12,"linkType":13,"id":14},{"sys":1138},{"id":21,"type":12,"linkType":22},{"sys":1140},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1142,"metaTitle":341,"metaDescription":342,"mainTitle":1143,"subtitle":360,"heroImage":1158,"ctaButton":383,"ctaLink":384},[340],{"data":1144,"content":1145,"nodeType":74},{},[1146,1152],{"data":1147,"content":1148,"nodeType":78},{},[1149],{"data":1150,"marks":1151,"value":352,"nodeType":82},{},[],{"data":1153,"content":1154,"nodeType":87},{},[1155],{"data":1156,"marks":1157,"value":359,"nodeType":82},{},[],{"metadata":1159,"sys":1162,"fields":1167},{"tags":1160,"concepts":1161},[],[],{"space":1163,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1165,"publishedVersion":62,"revision":44,"locale":29},{"sys":1164},{"type":12,"linkType":13,"id":14},{"sys":1166},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1168},{"url":375,"details":1169,"fileName":381,"contentType":382},{"size":377,"image":1170},{"width":379,"height":380},{"sys":1172,"fields":1175},{"id":1173,"createdAt":1174},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":1176,"slug":1177,"articleIntro":1176,"category":1178},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[1179],{"metadata":1180,"sys":1183,"fields":1190},{"tags":1181,"concepts":1182},[],[],{"space":1184,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1186,"publishedVersion":331,"revision":62,"contentType":1188,"locale":29},{"sys":1185},{"type":12,"linkType":13,"id":14},{"sys":1187},{"id":21,"type":12,"linkType":22},{"sys":1189},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1191,"metaTitle":341,"metaDescription":342,"mainTitle":1192,"subtitle":360,"heroImage":1207,"ctaButton":383,"ctaLink":384},[340],{"data":1193,"content":1194,"nodeType":74},{},[1195,1201],{"data":1196,"content":1197,"nodeType":78},{},[1198],{"data":1199,"marks":1200,"value":352,"nodeType":82},{},[],{"data":1202,"content":1203,"nodeType":87},{},[1204],{"data":1205,"marks":1206,"value":359,"nodeType":82},{},[],{"metadata":1208,"sys":1211,"fields":1216},{"tags":1209,"concepts":1210},[],[],{"space":1212,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1214,"publishedVersion":62,"revision":44,"locale":29},{"sys":1213},{"type":12,"linkType":13,"id":14},{"sys":1215},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1217},{"url":375,"details":1218,"fileName":381,"contentType":382},{"size":377,"image":1219},{"width":379,"height":380},{"sys":1221,"fields":1224},{"id":1222,"createdAt":1223},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":1225,"slug":1226,"articleIntro":1225,"category":1227},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[1228],{"metadata":1229,"sys":1232,"fields":1239},{"tags":1230,"concepts":1231},[],[],{"space":1233,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1235,"publishedVersion":331,"revision":62,"contentType":1237,"locale":29},{"sys":1234},{"type":12,"linkType":13,"id":14},{"sys":1236},{"id":21,"type":12,"linkType":22},{"sys":1238},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1240,"metaTitle":341,"metaDescription":342,"mainTitle":1241,"subtitle":360,"heroImage":1256,"ctaButton":383,"ctaLink":384},[340],{"data":1242,"content":1243,"nodeType":74},{},[1244,1250],{"data":1245,"content":1246,"nodeType":78},{},[1247],{"data":1248,"marks":1249,"value":352,"nodeType":82},{},[],{"data":1251,"content":1252,"nodeType":87},{},[1253],{"data":1254,"marks":1255,"value":359,"nodeType":82},{},[],{"metadata":1257,"sys":1260,"fields":1265},{"tags":1258,"concepts":1259},[],[],{"space":1261,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1263,"publishedVersion":62,"revision":44,"locale":29},{"sys":1262},{"type":12,"linkType":13,"id":14},{"sys":1264},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1266},{"url":375,"details":1267,"fileName":381,"contentType":382},{"size":377,"image":1268},{"width":379,"height":380},{"sys":1270,"fields":1273},{"id":1271,"createdAt":1272},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":1274,"slug":1275,"articleIntro":-1,"category":1276},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[1277],{"metadata":1278,"sys":1281,"fields":1288},{"tags":1279,"concepts":1280},[],[],{"space":1282,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1284,"publishedVersion":331,"revision":62,"contentType":1286,"locale":29},{"sys":1283},{"type":12,"linkType":13,"id":14},{"sys":1285},{"id":21,"type":12,"linkType":22},{"sys":1287},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1289,"metaTitle":341,"metaDescription":342,"mainTitle":1290,"subtitle":360,"heroImage":1305,"ctaButton":383,"ctaLink":384},[340],{"data":1291,"content":1292,"nodeType":74},{},[1293,1299],{"data":1294,"content":1295,"nodeType":78},{},[1296],{"data":1297,"marks":1298,"value":352,"nodeType":82},{},[],{"data":1300,"content":1301,"nodeType":87},{},[1302],{"data":1303,"marks":1304,"value":359,"nodeType":82},{},[],{"metadata":1306,"sys":1309,"fields":1314},{"tags":1307,"concepts":1308},[],[],{"space":1310,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1312,"publishedVersion":62,"revision":44,"locale":29},{"sys":1311},{"type":12,"linkType":13,"id":14},{"sys":1313},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1315},{"url":375,"details":1316,"fileName":381,"contentType":382},{"size":377,"image":1317},{"width":379,"height":380},{"sys":1319,"fields":1322},{"id":1320,"createdAt":1321},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":1323,"slug":1324,"articleIntro":-1,"category":1325},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[1326],{"metadata":1327,"sys":1330,"fields":1337},{"tags":1328,"concepts":1329},[],[],{"space":1331,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1333,"publishedVersion":331,"revision":62,"contentType":1335,"locale":29},{"sys":1332},{"type":12,"linkType":13,"id":14},{"sys":1334},{"id":21,"type":12,"linkType":22},{"sys":1336},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1338,"metaTitle":341,"metaDescription":342,"mainTitle":1339,"subtitle":360,"heroImage":1354,"ctaButton":383,"ctaLink":384},[340],{"data":1340,"content":1341,"nodeType":74},{},[1342,1348],{"data":1343,"content":1344,"nodeType":78},{},[1345],{"data":1346,"marks":1347,"value":352,"nodeType":82},{},[],{"data":1349,"content":1350,"nodeType":87},{},[1351],{"data":1352,"marks":1353,"value":359,"nodeType":82},{},[],{"metadata":1355,"sys":1358,"fields":1363},{"tags":1356,"concepts":1357},[],[],{"space":1359,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1361,"publishedVersion":62,"revision":44,"locale":29},{"sys":1360},{"type":12,"linkType":13,"id":14},{"sys":1362},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1364},{"url":375,"details":1365,"fileName":381,"contentType":382},{"size":377,"image":1366},{"width":379,"height":380},{"sys":1368,"fields":1371},{"id":1369,"createdAt":1370},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":1372,"slug":1373,"articleIntro":1372,"category":1374},"4686 - Charges à payer","compte-4686-charges-a-payer",[1375],{"metadata":1376,"sys":1379,"fields":1386},{"tags":1377,"concepts":1378},[],[],{"space":1380,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1382,"publishedVersion":331,"revision":62,"contentType":1384,"locale":29},{"sys":1381},{"type":12,"linkType":13,"id":14},{"sys":1383},{"id":21,"type":12,"linkType":22},{"sys":1385},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1387,"metaTitle":341,"metaDescription":342,"mainTitle":1388,"subtitle":360,"heroImage":1403,"ctaButton":383,"ctaLink":384},[340],{"data":1389,"content":1390,"nodeType":74},{},[1391,1397],{"data":1392,"content":1393,"nodeType":78},{},[1394],{"data":1395,"marks":1396,"value":352,"nodeType":82},{},[],{"data":1398,"content":1399,"nodeType":87},{},[1400],{"data":1401,"marks":1402,"value":359,"nodeType":82},{},[],{"metadata":1404,"sys":1407,"fields":1412},{"tags":1405,"concepts":1406},[],[],{"space":1408,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1410,"publishedVersion":62,"revision":44,"locale":29},{"sys":1409},{"type":12,"linkType":13,"id":14},{"sys":1411},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1413},{"url":375,"details":1414,"fileName":381,"contentType":382},{"size":377,"image":1415},{"width":379,"height":380},{"sys":1417,"fields":1420},{"id":1418,"createdAt":1419},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":1421,"slug":1422,"articleIntro":1421,"category":1423},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[1424],{"metadata":1425,"sys":1428,"fields":1435},{"tags":1426,"concepts":1427},[],[],{"space":1429,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1431,"publishedVersion":331,"revision":62,"contentType":1433,"locale":29},{"sys":1430},{"type":12,"linkType":13,"id":14},{"sys":1432},{"id":21,"type":12,"linkType":22},{"sys":1434},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1436,"metaTitle":341,"metaDescription":342,"mainTitle":1437,"subtitle":360,"heroImage":1452,"ctaButton":383,"ctaLink":384},[340],{"data":1438,"content":1439,"nodeType":74},{},[1440,1446],{"data":1441,"content":1442,"nodeType":78},{},[1443],{"data":1444,"marks":1445,"value":352,"nodeType":82},{},[],{"data":1447,"content":1448,"nodeType":87},{},[1449],{"data":1450,"marks":1451,"value":359,"nodeType":82},{},[],{"metadata":1453,"sys":1456,"fields":1461},{"tags":1454,"concepts":1455},[],[],{"space":1457,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1459,"publishedVersion":62,"revision":44,"locale":29},{"sys":1458},{"type":12,"linkType":13,"id":14},{"sys":1460},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1462},{"url":375,"details":1463,"fileName":381,"contentType":382},{"size":377,"image":1464},{"width":379,"height":380},{"sys":1466,"fields":1469},{"id":1467,"createdAt":1468},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":1470,"slug":1471,"articleIntro":1470,"category":1472},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[1473],{"metadata":1474,"sys":1477,"fields":1484},{"tags":1475,"concepts":1476},[],[],{"space":1478,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1480,"publishedVersion":331,"revision":62,"contentType":1482,"locale":29},{"sys":1479},{"type":12,"linkType":13,"id":14},{"sys":1481},{"id":21,"type":12,"linkType":22},{"sys":1483},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1485,"metaTitle":341,"metaDescription":342,"mainTitle":1486,"subtitle":360,"heroImage":1501,"ctaButton":383,"ctaLink":384},[340],{"data":1487,"content":1488,"nodeType":74},{},[1489,1495],{"data":1490,"content":1491,"nodeType":78},{},[1492],{"data":1493,"marks":1494,"value":352,"nodeType":82},{},[],{"data":1496,"content":1497,"nodeType":87},{},[1498],{"data":1499,"marks":1500,"value":359,"nodeType":82},{},[],{"metadata":1502,"sys":1505,"fields":1510},{"tags":1503,"concepts":1504},[],[],{"space":1506,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1508,"publishedVersion":62,"revision":44,"locale":29},{"sys":1507},{"type":12,"linkType":13,"id":14},{"sys":1509},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1511},{"url":375,"details":1512,"fileName":381,"contentType":382},{"size":377,"image":1513},{"width":379,"height":380},{"sys":1515,"fields":1518},{"id":1516,"createdAt":1517},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":1519,"slug":1520,"articleIntro":1519,"category":1521},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[1522],{"metadata":1523,"sys":1526,"fields":1533},{"tags":1524,"concepts":1525},[],[],{"space":1527,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1529,"publishedVersion":331,"revision":62,"contentType":1531,"locale":29},{"sys":1528},{"type":12,"linkType":13,"id":14},{"sys":1530},{"id":21,"type":12,"linkType":22},{"sys":1532},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1534,"metaTitle":341,"metaDescription":342,"mainTitle":1535,"subtitle":360,"heroImage":1550,"ctaButton":383,"ctaLink":384},[340],{"data":1536,"content":1537,"nodeType":74},{},[1538,1544],{"data":1539,"content":1540,"nodeType":78},{},[1541],{"data":1542,"marks":1543,"value":352,"nodeType":82},{},[],{"data":1545,"content":1546,"nodeType":87},{},[1547],{"data":1548,"marks":1549,"value":359,"nodeType":82},{},[],{"metadata":1551,"sys":1554,"fields":1559},{"tags":1552,"concepts":1553},[],[],{"space":1555,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1557,"publishedVersion":62,"revision":44,"locale":29},{"sys":1556},{"type":12,"linkType":13,"id":14},{"sys":1558},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1560},{"url":375,"details":1561,"fileName":381,"contentType":382},{"size":377,"image":1562},{"width":379,"height":380},{"sys":1564,"fields":1567},{"id":1565,"createdAt":1566},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":1568,"slug":1569,"articleIntro":1568,"category":1570},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[1571],{"metadata":1572,"sys":1575,"fields":1582},{"tags":1573,"concepts":1574},[],[],{"space":1576,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1578,"publishedVersion":331,"revision":62,"contentType":1580,"locale":29},{"sys":1577},{"type":12,"linkType":13,"id":14},{"sys":1579},{"id":21,"type":12,"linkType":22},{"sys":1581},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1583,"metaTitle":341,"metaDescription":342,"mainTitle":1584,"subtitle":360,"heroImage":1599,"ctaButton":383,"ctaLink":384},[340],{"data":1585,"content":1586,"nodeType":74},{},[1587,1593],{"data":1588,"content":1589,"nodeType":78},{},[1590],{"data":1591,"marks":1592,"value":352,"nodeType":82},{},[],{"data":1594,"content":1595,"nodeType":87},{},[1596],{"data":1597,"marks":1598,"value":359,"nodeType":82},{},[],{"metadata":1600,"sys":1603,"fields":1608},{"tags":1601,"concepts":1602},[],[],{"space":1604,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1606,"publishedVersion":62,"revision":44,"locale":29},{"sys":1605},{"type":12,"linkType":13,"id":14},{"sys":1607},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1609},{"url":375,"details":1610,"fileName":381,"contentType":382},{"size":377,"image":1611},{"width":379,"height":380},{"sys":1613,"fields":1616},{"id":1614,"createdAt":1615},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":1617,"slug":1618,"articleIntro":1617,"category":1619},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[1620],{"metadata":1621,"sys":1624,"fields":1631},{"tags":1622,"concepts":1623},[],[],{"space":1625,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1627,"publishedVersion":331,"revision":62,"contentType":1629,"locale":29},{"sys":1626},{"type":12,"linkType":13,"id":14},{"sys":1628},{"id":21,"type":12,"linkType":22},{"sys":1630},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1632,"metaTitle":341,"metaDescription":342,"mainTitle":1633,"subtitle":360,"heroImage":1648,"ctaButton":383,"ctaLink":384},[340],{"data":1634,"content":1635,"nodeType":74},{},[1636,1642],{"data":1637,"content":1638,"nodeType":78},{},[1639],{"data":1640,"marks":1641,"value":352,"nodeType":82},{},[],{"data":1643,"content":1644,"nodeType":87},{},[1645],{"data":1646,"marks":1647,"value":359,"nodeType":82},{},[],{"metadata":1649,"sys":1652,"fields":1657},{"tags":1650,"concepts":1651},[],[],{"space":1653,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1655,"publishedVersion":62,"revision":44,"locale":29},{"sys":1654},{"type":12,"linkType":13,"id":14},{"sys":1656},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1658},{"url":375,"details":1659,"fileName":381,"contentType":382},{"size":377,"image":1660},{"width":379,"height":380},{"sys":1662,"fields":1665},{"id":1663,"createdAt":1664},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":1666,"slug":1667,"articleIntro":1666,"category":1668},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[1669],{"metadata":1670,"sys":1673,"fields":1680},{"tags":1671,"concepts":1672},[],[],{"space":1674,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1676,"publishedVersion":331,"revision":62,"contentType":1678,"locale":29},{"sys":1675},{"type":12,"linkType":13,"id":14},{"sys":1677},{"id":21,"type":12,"linkType":22},{"sys":1679},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1681,"metaTitle":341,"metaDescription":342,"mainTitle":1682,"subtitle":360,"heroImage":1697,"ctaButton":383,"ctaLink":384},[340],{"data":1683,"content":1684,"nodeType":74},{},[1685,1691],{"data":1686,"content":1687,"nodeType":78},{},[1688],{"data":1689,"marks":1690,"value":352,"nodeType":82},{},[],{"data":1692,"content":1693,"nodeType":87},{},[1694],{"data":1695,"marks":1696,"value":359,"nodeType":82},{},[],{"metadata":1698,"sys":1701,"fields":1706},{"tags":1699,"concepts":1700},[],[],{"space":1702,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1704,"publishedVersion":62,"revision":44,"locale":29},{"sys":1703},{"type":12,"linkType":13,"id":14},{"sys":1705},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1707},{"url":375,"details":1708,"fileName":381,"contentType":382},{"size":377,"image":1709},{"width":379,"height":380},{"sys":1711,"fields":1714},{"id":1712,"createdAt":1713},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":1715,"slug":1716,"articleIntro":1715,"category":1717},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[1718],{"metadata":1719,"sys":1722,"fields":1729},{"tags":1720,"concepts":1721},[],[],{"space":1723,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1725,"publishedVersion":331,"revision":62,"contentType":1727,"locale":29},{"sys":1724},{"type":12,"linkType":13,"id":14},{"sys":1726},{"id":21,"type":12,"linkType":22},{"sys":1728},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1730,"metaTitle":341,"metaDescription":342,"mainTitle":1731,"subtitle":360,"heroImage":1746,"ctaButton":383,"ctaLink":384},[340],{"data":1732,"content":1733,"nodeType":74},{},[1734,1740],{"data":1735,"content":1736,"nodeType":78},{},[1737],{"data":1738,"marks":1739,"value":352,"nodeType":82},{},[],{"data":1741,"content":1742,"nodeType":87},{},[1743],{"data":1744,"marks":1745,"value":359,"nodeType":82},{},[],{"metadata":1747,"sys":1750,"fields":1755},{"tags":1748,"concepts":1749},[],[],{"space":1751,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1753,"publishedVersion":62,"revision":44,"locale":29},{"sys":1752},{"type":12,"linkType":13,"id":14},{"sys":1754},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1756},{"url":375,"details":1757,"fileName":381,"contentType":382},{"size":377,"image":1758},{"width":379,"height":380},{"sys":1760,"fields":1763},{"id":1761,"createdAt":1762},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":1764,"slug":1765,"articleIntro":1764,"category":1766},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[1767],{"metadata":1768,"sys":1771,"fields":1778},{"tags":1769,"concepts":1770},[],[],{"space":1772,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1774,"publishedVersion":331,"revision":62,"contentType":1776,"locale":29},{"sys":1773},{"type":12,"linkType":13,"id":14},{"sys":1775},{"id":21,"type":12,"linkType":22},{"sys":1777},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1779,"metaTitle":341,"metaDescription":342,"mainTitle":1780,"subtitle":360,"heroImage":1795,"ctaButton":383,"ctaLink":384},[340],{"data":1781,"content":1782,"nodeType":74},{},[1783,1789],{"data":1784,"content":1785,"nodeType":78},{},[1786],{"data":1787,"marks":1788,"value":352,"nodeType":82},{},[],{"data":1790,"content":1791,"nodeType":87},{},[1792],{"data":1793,"marks":1794,"value":359,"nodeType":82},{},[],{"metadata":1796,"sys":1799,"fields":1804},{"tags":1797,"concepts":1798},[],[],{"space":1800,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1802,"publishedVersion":62,"revision":44,"locale":29},{"sys":1801},{"type":12,"linkType":13,"id":14},{"sys":1803},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1805},{"url":375,"details":1806,"fileName":381,"contentType":382},{"size":377,"image":1807},{"width":379,"height":380},{"sys":1809,"fields":1812},{"id":1810,"createdAt":1811},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":1813,"slug":1814,"articleIntro":1813,"category":1815},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[1816],{"metadata":1817,"sys":1820,"fields":1827},{"tags":1818,"concepts":1819},[],[],{"space":1821,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1823,"publishedVersion":331,"revision":62,"contentType":1825,"locale":29},{"sys":1822},{"type":12,"linkType":13,"id":14},{"sys":1824},{"id":21,"type":12,"linkType":22},{"sys":1826},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1828,"metaTitle":341,"metaDescription":342,"mainTitle":1829,"subtitle":360,"heroImage":1844,"ctaButton":383,"ctaLink":384},[340],{"data":1830,"content":1831,"nodeType":74},{},[1832,1838],{"data":1833,"content":1834,"nodeType":78},{},[1835],{"data":1836,"marks":1837,"value":352,"nodeType":82},{},[],{"data":1839,"content":1840,"nodeType":87},{},[1841],{"data":1842,"marks":1843,"value":359,"nodeType":82},{},[],{"metadata":1845,"sys":1848,"fields":1853},{"tags":1846,"concepts":1847},[],[],{"space":1849,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1851,"publishedVersion":62,"revision":44,"locale":29},{"sys":1850},{"type":12,"linkType":13,"id":14},{"sys":1852},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1854},{"url":375,"details":1855,"fileName":381,"contentType":382},{"size":377,"image":1856},{"width":379,"height":380},{"sys":1858,"fields":1861},{"id":1859,"createdAt":1860},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":1862,"slug":1863,"articleIntro":1862,"category":1864},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[1865],{"metadata":1866,"sys":1869,"fields":1876},{"tags":1867,"concepts":1868},[],[],{"space":1870,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1872,"publishedVersion":331,"revision":62,"contentType":1874,"locale":29},{"sys":1871},{"type":12,"linkType":13,"id":14},{"sys":1873},{"id":21,"type":12,"linkType":22},{"sys":1875},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1877,"metaTitle":341,"metaDescription":342,"mainTitle":1878,"subtitle":360,"heroImage":1893,"ctaButton":383,"ctaLink":384},[340],{"data":1879,"content":1880,"nodeType":74},{},[1881,1887],{"data":1882,"content":1883,"nodeType":78},{},[1884],{"data":1885,"marks":1886,"value":352,"nodeType":82},{},[],{"data":1888,"content":1889,"nodeType":87},{},[1890],{"data":1891,"marks":1892,"value":359,"nodeType":82},{},[],{"metadata":1894,"sys":1897,"fields":1902},{"tags":1895,"concepts":1896},[],[],{"space":1898,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1900,"publishedVersion":62,"revision":44,"locale":29},{"sys":1899},{"type":12,"linkType":13,"id":14},{"sys":1901},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1903},{"url":375,"details":1904,"fileName":381,"contentType":382},{"size":377,"image":1905},{"width":379,"height":380},{"sys":1907,"fields":1910},{"id":1908,"createdAt":1909},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":1911,"slug":1912,"articleIntro":1911,"category":1913},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[1914],{"metadata":1915,"sys":1918,"fields":1925},{"tags":1916,"concepts":1917},[],[],{"space":1919,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1921,"publishedVersion":331,"revision":62,"contentType":1923,"locale":29},{"sys":1920},{"type":12,"linkType":13,"id":14},{"sys":1922},{"id":21,"type":12,"linkType":22},{"sys":1924},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1926,"metaTitle":341,"metaDescription":342,"mainTitle":1927,"subtitle":360,"heroImage":1942,"ctaButton":383,"ctaLink":384},[340],{"data":1928,"content":1929,"nodeType":74},{},[1930,1936],{"data":1931,"content":1932,"nodeType":78},{},[1933],{"data":1934,"marks":1935,"value":352,"nodeType":82},{},[],{"data":1937,"content":1938,"nodeType":87},{},[1939],{"data":1940,"marks":1941,"value":359,"nodeType":82},{},[],{"metadata":1943,"sys":1946,"fields":1951},{"tags":1944,"concepts":1945},[],[],{"space":1947,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1949,"publishedVersion":62,"revision":44,"locale":29},{"sys":1948},{"type":12,"linkType":13,"id":14},{"sys":1950},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":1952},{"url":375,"details":1953,"fileName":381,"contentType":382},{"size":377,"image":1954},{"width":379,"height":380},{"sys":1956,"fields":1959},{"id":1957,"createdAt":1958},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":1960,"slug":1961,"articleIntro":-1,"category":1962},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[1963],{"metadata":1964,"sys":1967,"fields":1974},{"tags":1965,"concepts":1966},[],[],{"space":1968,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":1970,"publishedVersion":331,"revision":62,"contentType":1972,"locale":29},{"sys":1969},{"type":12,"linkType":13,"id":14},{"sys":1971},{"id":21,"type":12,"linkType":22},{"sys":1973},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":1975,"metaTitle":341,"metaDescription":342,"mainTitle":1976,"subtitle":360,"heroImage":1991,"ctaButton":383,"ctaLink":384},[340],{"data":1977,"content":1978,"nodeType":74},{},[1979,1985],{"data":1980,"content":1981,"nodeType":78},{},[1982],{"data":1983,"marks":1984,"value":352,"nodeType":82},{},[],{"data":1986,"content":1987,"nodeType":87},{},[1988],{"data":1989,"marks":1990,"value":359,"nodeType":82},{},[],{"metadata":1992,"sys":1995,"fields":2000},{"tags":1993,"concepts":1994},[],[],{"space":1996,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":1998,"publishedVersion":62,"revision":44,"locale":29},{"sys":1997},{"type":12,"linkType":13,"id":14},{"sys":1999},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2001},{"url":375,"details":2002,"fileName":381,"contentType":382},{"size":377,"image":2003},{"width":379,"height":380},{"sys":2005,"fields":2008},{"id":2006,"createdAt":2007},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":2009,"slug":2010,"articleIntro":2011,"category":2012},"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.",[2013],{"metadata":2014,"sys":2017,"fields":2024},{"tags":2015,"concepts":2016},[],[],{"space":2018,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2020,"publishedVersion":331,"revision":62,"contentType":2022,"locale":29},{"sys":2019},{"type":12,"linkType":13,"id":14},{"sys":2021},{"id":21,"type":12,"linkType":22},{"sys":2023},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2025,"metaTitle":341,"metaDescription":342,"mainTitle":2026,"subtitle":360,"heroImage":2041,"ctaButton":383,"ctaLink":384},[340],{"data":2027,"content":2028,"nodeType":74},{},[2029,2035],{"data":2030,"content":2031,"nodeType":78},{},[2032],{"data":2033,"marks":2034,"value":352,"nodeType":82},{},[],{"data":2036,"content":2037,"nodeType":87},{},[2038],{"data":2039,"marks":2040,"value":359,"nodeType":82},{},[],{"metadata":2042,"sys":2045,"fields":2050},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2048,"publishedVersion":62,"revision":44,"locale":29},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2051},{"url":375,"details":2052,"fileName":381,"contentType":382},{"size":377,"image":2053},{"width":379,"height":380},{"sys":2055,"fields":2058},{"id":2056,"createdAt":2057},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":2059,"slug":2060,"articleIntro":2059,"category":2061},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[2062],{"metadata":2063,"sys":2066,"fields":2073},{"tags":2064,"concepts":2065},[],[],{"space":2067,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2069,"publishedVersion":331,"revision":62,"contentType":2071,"locale":29},{"sys":2068},{"type":12,"linkType":13,"id":14},{"sys":2070},{"id":21,"type":12,"linkType":22},{"sys":2072},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2074,"metaTitle":341,"metaDescription":342,"mainTitle":2075,"subtitle":360,"heroImage":2090,"ctaButton":383,"ctaLink":384},[340],{"data":2076,"content":2077,"nodeType":74},{},[2078,2084],{"data":2079,"content":2080,"nodeType":78},{},[2081],{"data":2082,"marks":2083,"value":352,"nodeType":82},{},[],{"data":2085,"content":2086,"nodeType":87},{},[2087],{"data":2088,"marks":2089,"value":359,"nodeType":82},{},[],{"metadata":2091,"sys":2094,"fields":2099},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2097,"publishedVersion":62,"revision":44,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2100},{"url":375,"details":2101,"fileName":381,"contentType":382},{"size":377,"image":2102},{"width":379,"height":380},{"sys":2104,"fields":2107},{"id":2105,"createdAt":2106},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":2108,"slug":2109,"articleIntro":2110,"category":2111},"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.",[2112],{"metadata":2113,"sys":2116,"fields":2123},{"tags":2114,"concepts":2115},[],[],{"space":2117,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2119,"publishedVersion":331,"revision":62,"contentType":2121,"locale":29},{"sys":2118},{"type":12,"linkType":13,"id":14},{"sys":2120},{"id":21,"type":12,"linkType":22},{"sys":2122},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2124,"metaTitle":341,"metaDescription":342,"mainTitle":2125,"subtitle":360,"heroImage":2140,"ctaButton":383,"ctaLink":384},[340],{"data":2126,"content":2127,"nodeType":74},{},[2128,2134],{"data":2129,"content":2130,"nodeType":78},{},[2131],{"data":2132,"marks":2133,"value":352,"nodeType":82},{},[],{"data":2135,"content":2136,"nodeType":87},{},[2137],{"data":2138,"marks":2139,"value":359,"nodeType":82},{},[],{"metadata":2141,"sys":2144,"fields":2149},{"tags":2142,"concepts":2143},[],[],{"space":2145,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2147,"publishedVersion":62,"revision":44,"locale":29},{"sys":2146},{"type":12,"linkType":13,"id":14},{"sys":2148},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2150},{"url":375,"details":2151,"fileName":381,"contentType":382},{"size":377,"image":2152},{"width":379,"height":380},{"sys":2154,"fields":2157},{"id":2155,"createdAt":2156},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":2158,"slug":2159,"articleIntro":-1,"category":2160},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[2161],{"metadata":2162,"sys":2165,"fields":2172},{"tags":2163,"concepts":2164},[],[],{"space":2166,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2168,"publishedVersion":331,"revision":62,"contentType":2170,"locale":29},{"sys":2167},{"type":12,"linkType":13,"id":14},{"sys":2169},{"id":21,"type":12,"linkType":22},{"sys":2171},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2173,"metaTitle":341,"metaDescription":342,"mainTitle":2174,"subtitle":360,"heroImage":2189,"ctaButton":383,"ctaLink":384},[340],{"data":2175,"content":2176,"nodeType":74},{},[2177,2183],{"data":2178,"content":2179,"nodeType":78},{},[2180],{"data":2181,"marks":2182,"value":352,"nodeType":82},{},[],{"data":2184,"content":2185,"nodeType":87},{},[2186],{"data":2187,"marks":2188,"value":359,"nodeType":82},{},[],{"metadata":2190,"sys":2193,"fields":2198},{"tags":2191,"concepts":2192},[],[],{"space":2194,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2196,"publishedVersion":62,"revision":44,"locale":29},{"sys":2195},{"type":12,"linkType":13,"id":14},{"sys":2197},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2199},{"url":375,"details":2200,"fileName":381,"contentType":382},{"size":377,"image":2201},{"width":379,"height":380},{"sys":2203,"fields":2206},{"id":2204,"createdAt":2205},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":2207,"slug":2208,"articleIntro":2207,"category":2209},"2185 - Cheptel","compte-2185-cheptel",[2210],{"metadata":2211,"sys":2214,"fields":2221},{"tags":2212,"concepts":2213},[],[],{"space":2215,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2217,"publishedVersion":331,"revision":62,"contentType":2219,"locale":29},{"sys":2216},{"type":12,"linkType":13,"id":14},{"sys":2218},{"id":21,"type":12,"linkType":22},{"sys":2220},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2222,"metaTitle":341,"metaDescription":342,"mainTitle":2223,"subtitle":360,"heroImage":2238,"ctaButton":383,"ctaLink":384},[340],{"data":2224,"content":2225,"nodeType":74},{},[2226,2232],{"data":2227,"content":2228,"nodeType":78},{},[2229],{"data":2230,"marks":2231,"value":352,"nodeType":82},{},[],{"data":2233,"content":2234,"nodeType":87},{},[2235],{"data":2236,"marks":2237,"value":359,"nodeType":82},{},[],{"metadata":2239,"sys":2242,"fields":2247},{"tags":2240,"concepts":2241},[],[],{"space":2243,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2245,"publishedVersion":62,"revision":44,"locale":29},{"sys":2244},{"type":12,"linkType":13,"id":14},{"sys":2246},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2248},{"url":375,"details":2249,"fileName":381,"contentType":382},{"size":377,"image":2250},{"width":379,"height":380},{"sys":2252,"fields":2255},{"id":2253,"createdAt":2254},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":2256,"slug":2257,"articleIntro":2256,"category":2258},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[2259],{"metadata":2260,"sys":2263,"fields":2270},{"tags":2261,"concepts":2262},[],[],{"space":2264,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2266,"publishedVersion":331,"revision":62,"contentType":2268,"locale":29},{"sys":2265},{"type":12,"linkType":13,"id":14},{"sys":2267},{"id":21,"type":12,"linkType":22},{"sys":2269},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2271,"metaTitle":341,"metaDescription":342,"mainTitle":2272,"subtitle":360,"heroImage":2287,"ctaButton":383,"ctaLink":384},[340],{"data":2273,"content":2274,"nodeType":74},{},[2275,2281],{"data":2276,"content":2277,"nodeType":78},{},[2278],{"data":2279,"marks":2280,"value":352,"nodeType":82},{},[],{"data":2282,"content":2283,"nodeType":87},{},[2284],{"data":2285,"marks":2286,"value":359,"nodeType":82},{},[],{"metadata":2288,"sys":2291,"fields":2296},{"tags":2289,"concepts":2290},[],[],{"space":2292,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2294,"publishedVersion":62,"revision":44,"locale":29},{"sys":2293},{"type":12,"linkType":13,"id":14},{"sys":2295},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2297},{"url":375,"details":2298,"fileName":381,"contentType":382},{"size":377,"image":2299},{"width":379,"height":380},{"sys":2301,"fields":2304},{"id":2302,"createdAt":2303},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":2305,"slug":2306,"articleIntro":-1,"category":2307},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[2308],{"metadata":2309,"sys":2312,"fields":2319},{"tags":2310,"concepts":2311},[],[],{"space":2313,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2315,"publishedVersion":331,"revision":62,"contentType":2317,"locale":29},{"sys":2314},{"type":12,"linkType":13,"id":14},{"sys":2316},{"id":21,"type":12,"linkType":22},{"sys":2318},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2320,"metaTitle":341,"metaDescription":342,"mainTitle":2321,"subtitle":360,"heroImage":2336,"ctaButton":383,"ctaLink":384},[340],{"data":2322,"content":2323,"nodeType":74},{},[2324,2330],{"data":2325,"content":2326,"nodeType":78},{},[2327],{"data":2328,"marks":2329,"value":352,"nodeType":82},{},[],{"data":2331,"content":2332,"nodeType":87},{},[2333],{"data":2334,"marks":2335,"value":359,"nodeType":82},{},[],{"metadata":2337,"sys":2340,"fields":2345},{"tags":2338,"concepts":2339},[],[],{"space":2341,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2343,"publishedVersion":62,"revision":44,"locale":29},{"sys":2342},{"type":12,"linkType":13,"id":14},{"sys":2344},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2346},{"url":375,"details":2347,"fileName":381,"contentType":382},{"size":377,"image":2348},{"width":379,"height":380},{"sys":2350,"fields":2353},{"id":2351,"createdAt":2352},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":2354,"slug":2355,"articleIntro":-1,"category":2356},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[2357],{"metadata":2358,"sys":2361,"fields":2368},{"tags":2359,"concepts":2360},[],[],{"space":2362,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2364,"publishedVersion":331,"revision":62,"contentType":2366,"locale":29},{"sys":2363},{"type":12,"linkType":13,"id":14},{"sys":2365},{"id":21,"type":12,"linkType":22},{"sys":2367},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2369,"metaTitle":341,"metaDescription":342,"mainTitle":2370,"subtitle":360,"heroImage":2385,"ctaButton":383,"ctaLink":384},[340],{"data":2371,"content":2372,"nodeType":74},{},[2373,2379],{"data":2374,"content":2375,"nodeType":78},{},[2376],{"data":2377,"marks":2378,"value":352,"nodeType":82},{},[],{"data":2380,"content":2381,"nodeType":87},{},[2382],{"data":2383,"marks":2384,"value":359,"nodeType":82},{},[],{"metadata":2386,"sys":2389,"fields":2394},{"tags":2387,"concepts":2388},[],[],{"space":2390,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2392,"publishedVersion":62,"revision":44,"locale":29},{"sys":2391},{"type":12,"linkType":13,"id":14},{"sys":2393},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2395},{"url":375,"details":2396,"fileName":381,"contentType":382},{"size":377,"image":2397},{"width":379,"height":380},{"sys":2399,"fields":2402},{"id":2400,"createdAt":2401},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":2403,"slug":2404,"articleIntro":-1,"category":2405},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[2406],{"metadata":2407,"sys":2410,"fields":2417},{"tags":2408,"concepts":2409},[],[],{"space":2411,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2413,"publishedVersion":331,"revision":62,"contentType":2415,"locale":29},{"sys":2412},{"type":12,"linkType":13,"id":14},{"sys":2414},{"id":21,"type":12,"linkType":22},{"sys":2416},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2418,"metaTitle":341,"metaDescription":342,"mainTitle":2419,"subtitle":360,"heroImage":2434,"ctaButton":383,"ctaLink":384},[340],{"data":2420,"content":2421,"nodeType":74},{},[2422,2428],{"data":2423,"content":2424,"nodeType":78},{},[2425],{"data":2426,"marks":2427,"value":352,"nodeType":82},{},[],{"data":2429,"content":2430,"nodeType":87},{},[2431],{"data":2432,"marks":2433,"value":359,"nodeType":82},{},[],{"metadata":2435,"sys":2438,"fields":2443},{"tags":2436,"concepts":2437},[],[],{"space":2439,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2441,"publishedVersion":62,"revision":44,"locale":29},{"sys":2440},{"type":12,"linkType":13,"id":14},{"sys":2442},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2444},{"url":375,"details":2445,"fileName":381,"contentType":382},{"size":377,"image":2446},{"width":379,"height":380},{"sys":2448,"fields":2451},{"id":2449,"createdAt":2450},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":2452,"slug":2453,"articleIntro":2452,"category":2454},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[2455],{"metadata":2456,"sys":2459,"fields":2466},{"tags":2457,"concepts":2458},[],[],{"space":2460,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2462,"publishedVersion":331,"revision":62,"contentType":2464,"locale":29},{"sys":2461},{"type":12,"linkType":13,"id":14},{"sys":2463},{"id":21,"type":12,"linkType":22},{"sys":2465},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2467,"metaTitle":341,"metaDescription":342,"mainTitle":2468,"subtitle":360,"heroImage":2483,"ctaButton":383,"ctaLink":384},[340],{"data":2469,"content":2470,"nodeType":74},{},[2471,2477],{"data":2472,"content":2473,"nodeType":78},{},[2474],{"data":2475,"marks":2476,"value":352,"nodeType":82},{},[],{"data":2478,"content":2479,"nodeType":87},{},[2480],{"data":2481,"marks":2482,"value":359,"nodeType":82},{},[],{"metadata":2484,"sys":2487,"fields":2492},{"tags":2485,"concepts":2486},[],[],{"space":2488,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2490,"publishedVersion":62,"revision":44,"locale":29},{"sys":2489},{"type":12,"linkType":13,"id":14},{"sys":2491},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2493},{"url":375,"details":2494,"fileName":381,"contentType":382},{"size":377,"image":2495},{"width":379,"height":380},{"sys":2497,"fields":2500},{"id":2498,"createdAt":2499},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":2501,"slug":2502,"articleIntro":2501,"category":2503},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[2504],{"metadata":2505,"sys":2508,"fields":2515},{"tags":2506,"concepts":2507},[],[],{"space":2509,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2511,"publishedVersion":331,"revision":62,"contentType":2513,"locale":29},{"sys":2510},{"type":12,"linkType":13,"id":14},{"sys":2512},{"id":21,"type":12,"linkType":22},{"sys":2514},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2516,"metaTitle":341,"metaDescription":342,"mainTitle":2517,"subtitle":360,"heroImage":2532,"ctaButton":383,"ctaLink":384},[340],{"data":2518,"content":2519,"nodeType":74},{},[2520,2526],{"data":2521,"content":2522,"nodeType":78},{},[2523],{"data":2524,"marks":2525,"value":352,"nodeType":82},{},[],{"data":2527,"content":2528,"nodeType":87},{},[2529],{"data":2530,"marks":2531,"value":359,"nodeType":82},{},[],{"metadata":2533,"sys":2536,"fields":2541},{"tags":2534,"concepts":2535},[],[],{"space":2537,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2539,"publishedVersion":62,"revision":44,"locale":29},{"sys":2538},{"type":12,"linkType":13,"id":14},{"sys":2540},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2542},{"url":375,"details":2543,"fileName":381,"contentType":382},{"size":377,"image":2544},{"width":379,"height":380},{"sys":2546,"fields":2549},{"id":2547,"createdAt":2548},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":2550,"slug":2551,"articleIntro":2550,"category":2552},"6021 - Matières consommables","compte-6021-matieres-consommables",[2553],{"metadata":2554,"sys":2557,"fields":2564},{"tags":2555,"concepts":2556},[],[],{"space":2558,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2560,"publishedVersion":331,"revision":62,"contentType":2562,"locale":29},{"sys":2559},{"type":12,"linkType":13,"id":14},{"sys":2561},{"id":21,"type":12,"linkType":22},{"sys":2563},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2565,"metaTitle":341,"metaDescription":342,"mainTitle":2566,"subtitle":360,"heroImage":2581,"ctaButton":383,"ctaLink":384},[340],{"data":2567,"content":2568,"nodeType":74},{},[2569,2575],{"data":2570,"content":2571,"nodeType":78},{},[2572],{"data":2573,"marks":2574,"value":352,"nodeType":82},{},[],{"data":2576,"content":2577,"nodeType":87},{},[2578],{"data":2579,"marks":2580,"value":359,"nodeType":82},{},[],{"metadata":2582,"sys":2585,"fields":2590},{"tags":2583,"concepts":2584},[],[],{"space":2586,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2588,"publishedVersion":62,"revision":44,"locale":29},{"sys":2587},{"type":12,"linkType":13,"id":14},{"sys":2589},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2591},{"url":375,"details":2592,"fileName":381,"contentType":382},{"size":377,"image":2593},{"width":379,"height":380},{"sys":2595,"fields":2598},{"id":2596,"createdAt":2597},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":2599,"slug":2600,"articleIntro":2599,"category":2601},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[2602],{"metadata":2603,"sys":2606,"fields":2613},{"tags":2604,"concepts":2605},[],[],{"space":2607,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2609,"publishedVersion":331,"revision":62,"contentType":2611,"locale":29},{"sys":2608},{"type":12,"linkType":13,"id":14},{"sys":2610},{"id":21,"type":12,"linkType":22},{"sys":2612},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2614,"metaTitle":341,"metaDescription":342,"mainTitle":2615,"subtitle":360,"heroImage":2630,"ctaButton":383,"ctaLink":384},[340],{"data":2616,"content":2617,"nodeType":74},{},[2618,2624],{"data":2619,"content":2620,"nodeType":78},{},[2621],{"data":2622,"marks":2623,"value":352,"nodeType":82},{},[],{"data":2625,"content":2626,"nodeType":87},{},[2627],{"data":2628,"marks":2629,"value":359,"nodeType":82},{},[],{"metadata":2631,"sys":2634,"fields":2639},{"tags":2632,"concepts":2633},[],[],{"space":2635,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2637,"publishedVersion":62,"revision":44,"locale":29},{"sys":2636},{"type":12,"linkType":13,"id":14},{"sys":2638},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2640},{"url":375,"details":2641,"fileName":381,"contentType":382},{"size":377,"image":2642},{"width":379,"height":380},{"sys":2644,"fields":2647},{"id":2645,"createdAt":2646},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":2648,"slug":2649,"articleIntro":2648,"category":2650},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[2651],{"metadata":2652,"sys":2655,"fields":2662},{"tags":2653,"concepts":2654},[],[],{"space":2656,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2658,"publishedVersion":331,"revision":62,"contentType":2660,"locale":29},{"sys":2657},{"type":12,"linkType":13,"id":14},{"sys":2659},{"id":21,"type":12,"linkType":22},{"sys":2661},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2663,"metaTitle":341,"metaDescription":342,"mainTitle":2664,"subtitle":360,"heroImage":2679,"ctaButton":383,"ctaLink":384},[340],{"data":2665,"content":2666,"nodeType":74},{},[2667,2673],{"data":2668,"content":2669,"nodeType":78},{},[2670],{"data":2671,"marks":2672,"value":352,"nodeType":82},{},[],{"data":2674,"content":2675,"nodeType":87},{},[2676],{"data":2677,"marks":2678,"value":359,"nodeType":82},{},[],{"metadata":2680,"sys":2683,"fields":2688},{"tags":2681,"concepts":2682},[],[],{"space":2684,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2686,"publishedVersion":62,"revision":44,"locale":29},{"sys":2685},{"type":12,"linkType":13,"id":14},{"sys":2687},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2689},{"url":375,"details":2690,"fileName":381,"contentType":382},{"size":377,"image":2691},{"width":379,"height":380},{"sys":2693,"fields":2696},{"id":2694,"createdAt":2695},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":2697,"slug":2698,"articleIntro":2697,"category":2699},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[2700],{"metadata":2701,"sys":2704,"fields":2711},{"tags":2702,"concepts":2703},[],[],{"space":2705,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2707,"publishedVersion":331,"revision":62,"contentType":2709,"locale":29},{"sys":2706},{"type":12,"linkType":13,"id":14},{"sys":2708},{"id":21,"type":12,"linkType":22},{"sys":2710},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2712,"metaTitle":341,"metaDescription":342,"mainTitle":2713,"subtitle":360,"heroImage":2728,"ctaButton":383,"ctaLink":384},[340],{"data":2714,"content":2715,"nodeType":74},{},[2716,2722],{"data":2717,"content":2718,"nodeType":78},{},[2719],{"data":2720,"marks":2721,"value":352,"nodeType":82},{},[],{"data":2723,"content":2724,"nodeType":87},{},[2725],{"data":2726,"marks":2727,"value":359,"nodeType":82},{},[],{"metadata":2729,"sys":2732,"fields":2737},{"tags":2730,"concepts":2731},[],[],{"space":2733,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2735,"publishedVersion":62,"revision":44,"locale":29},{"sys":2734},{"type":12,"linkType":13,"id":14},{"sys":2736},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2738},{"url":375,"details":2739,"fileName":381,"contentType":382},{"size":377,"image":2740},{"width":379,"height":380},{"sys":2742,"fields":2745},{"id":2743,"createdAt":2744},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":2746,"slug":2747,"articleIntro":2746,"category":2748},"475 - Comptes d'attente","compte-475-comptes-d-attente",[2749],{"metadata":2750,"sys":2753,"fields":2760},{"tags":2751,"concepts":2752},[],[],{"space":2754,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2756,"publishedVersion":331,"revision":62,"contentType":2758,"locale":29},{"sys":2755},{"type":12,"linkType":13,"id":14},{"sys":2757},{"id":21,"type":12,"linkType":22},{"sys":2759},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2761,"metaTitle":341,"metaDescription":342,"mainTitle":2762,"subtitle":360,"heroImage":2777,"ctaButton":383,"ctaLink":384},[340],{"data":2763,"content":2764,"nodeType":74},{},[2765,2771],{"data":2766,"content":2767,"nodeType":78},{},[2768],{"data":2769,"marks":2770,"value":352,"nodeType":82},{},[],{"data":2772,"content":2773,"nodeType":87},{},[2774],{"data":2775,"marks":2776,"value":359,"nodeType":82},{},[],{"metadata":2778,"sys":2781,"fields":2786},{"tags":2779,"concepts":2780},[],[],{"space":2782,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2784,"publishedVersion":62,"revision":44,"locale":29},{"sys":2783},{"type":12,"linkType":13,"id":14},{"sys":2785},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2787},{"url":375,"details":2788,"fileName":381,"contentType":382},{"size":377,"image":2789},{"width":379,"height":380},{"sys":2791,"fields":2794},{"id":2792,"createdAt":2793},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":2795,"slug":2796,"articleIntro":-1,"category":2797},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[2798],{"metadata":2799,"sys":2802,"fields":2809},{"tags":2800,"concepts":2801},[],[],{"space":2803,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2805,"publishedVersion":331,"revision":62,"contentType":2807,"locale":29},{"sys":2804},{"type":12,"linkType":13,"id":14},{"sys":2806},{"id":21,"type":12,"linkType":22},{"sys":2808},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2810,"metaTitle":341,"metaDescription":342,"mainTitle":2811,"subtitle":360,"heroImage":2826,"ctaButton":383,"ctaLink":384},[340],{"data":2812,"content":2813,"nodeType":74},{},[2814,2820],{"data":2815,"content":2816,"nodeType":78},{},[2817],{"data":2818,"marks":2819,"value":352,"nodeType":82},{},[],{"data":2821,"content":2822,"nodeType":87},{},[2823],{"data":2824,"marks":2825,"value":359,"nodeType":82},{},[],{"metadata":2827,"sys":2830,"fields":2835},{"tags":2828,"concepts":2829},[],[],{"space":2831,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2833,"publishedVersion":62,"revision":44,"locale":29},{"sys":2832},{"type":12,"linkType":13,"id":14},{"sys":2834},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2836},{"url":375,"details":2837,"fileName":381,"contentType":382},{"size":377,"image":2838},{"width":379,"height":380},{"sys":2840,"fields":2843},{"id":2841,"createdAt":2842},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":2844,"slug":2845,"articleIntro":2844,"category":2846},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[2847],{"metadata":2848,"sys":2851,"fields":2858},{"tags":2849,"concepts":2850},[],[],{"space":2852,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2854,"publishedVersion":331,"revision":62,"contentType":2856,"locale":29},{"sys":2853},{"type":12,"linkType":13,"id":14},{"sys":2855},{"id":21,"type":12,"linkType":22},{"sys":2857},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2859,"metaTitle":341,"metaDescription":342,"mainTitle":2860,"subtitle":360,"heroImage":2875,"ctaButton":383,"ctaLink":384},[340],{"data":2861,"content":2862,"nodeType":74},{},[2863,2869],{"data":2864,"content":2865,"nodeType":78},{},[2866],{"data":2867,"marks":2868,"value":352,"nodeType":82},{},[],{"data":2870,"content":2871,"nodeType":87},{},[2872],{"data":2873,"marks":2874,"value":359,"nodeType":82},{},[],{"metadata":2876,"sys":2879,"fields":2884},{"tags":2877,"concepts":2878},[],[],{"space":2880,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2882,"publishedVersion":62,"revision":44,"locale":29},{"sys":2881},{"type":12,"linkType":13,"id":14},{"sys":2883},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2885},{"url":375,"details":2886,"fileName":381,"contentType":382},{"size":377,"image":2887},{"width":379,"height":380},{"sys":2889,"fields":2892},{"id":2890,"createdAt":2891},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":2893,"slug":2894,"articleIntro":-1,"category":2895},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[2896],{"metadata":2897,"sys":2900,"fields":2907},{"tags":2898,"concepts":2899},[],[],{"space":2901,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2903,"publishedVersion":331,"revision":62,"contentType":2905,"locale":29},{"sys":2902},{"type":12,"linkType":13,"id":14},{"sys":2904},{"id":21,"type":12,"linkType":22},{"sys":2906},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2908,"metaTitle":341,"metaDescription":342,"mainTitle":2909,"subtitle":360,"heroImage":2924,"ctaButton":383,"ctaLink":384},[340],{"data":2910,"content":2911,"nodeType":74},{},[2912,2918],{"data":2913,"content":2914,"nodeType":78},{},[2915],{"data":2916,"marks":2917,"value":352,"nodeType":82},{},[],{"data":2919,"content":2920,"nodeType":87},{},[2921],{"data":2922,"marks":2923,"value":359,"nodeType":82},{},[],{"metadata":2925,"sys":2928,"fields":2933},{"tags":2926,"concepts":2927},[],[],{"space":2929,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2931,"publishedVersion":62,"revision":44,"locale":29},{"sys":2930},{"type":12,"linkType":13,"id":14},{"sys":2932},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2934},{"url":375,"details":2935,"fileName":381,"contentType":382},{"size":377,"image":2936},{"width":379,"height":380},{"sys":2938,"fields":2941},{"id":2939,"createdAt":2940},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":2942,"slug":2943,"articleIntro":-1,"category":2944},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[2945],{"metadata":2946,"sys":2949,"fields":2956},{"tags":2947,"concepts":2948},[],[],{"space":2950,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":2952,"publishedVersion":331,"revision":62,"contentType":2954,"locale":29},{"sys":2951},{"type":12,"linkType":13,"id":14},{"sys":2953},{"id":21,"type":12,"linkType":22},{"sys":2955},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":2957,"metaTitle":341,"metaDescription":342,"mainTitle":2958,"subtitle":360,"heroImage":2973,"ctaButton":383,"ctaLink":384},[340],{"data":2959,"content":2960,"nodeType":74},{},[2961,2967],{"data":2962,"content":2963,"nodeType":78},{},[2964],{"data":2965,"marks":2966,"value":352,"nodeType":82},{},[],{"data":2968,"content":2969,"nodeType":87},{},[2970],{"data":2971,"marks":2972,"value":359,"nodeType":82},{},[],{"metadata":2974,"sys":2977,"fields":2982},{"tags":2975,"concepts":2976},[],[],{"space":2978,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":2980,"publishedVersion":62,"revision":44,"locale":29},{"sys":2979},{"type":12,"linkType":13,"id":14},{"sys":2981},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":2983},{"url":375,"details":2984,"fileName":381,"contentType":382},{"size":377,"image":2985},{"width":379,"height":380},{"sys":2987,"fields":2990},{"id":2988,"createdAt":2989},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":2991,"slug":2992,"articleIntro":2991,"category":2993},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[2994],{"metadata":2995,"sys":2998,"fields":3005},{"tags":2996,"concepts":2997},[],[],{"space":2999,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3001,"publishedVersion":331,"revision":62,"contentType":3003,"locale":29},{"sys":3000},{"type":12,"linkType":13,"id":14},{"sys":3002},{"id":21,"type":12,"linkType":22},{"sys":3004},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3006,"metaTitle":341,"metaDescription":342,"mainTitle":3007,"subtitle":360,"heroImage":3022,"ctaButton":383,"ctaLink":384},[340],{"data":3008,"content":3009,"nodeType":74},{},[3010,3016],{"data":3011,"content":3012,"nodeType":78},{},[3013],{"data":3014,"marks":3015,"value":352,"nodeType":82},{},[],{"data":3017,"content":3018,"nodeType":87},{},[3019],{"data":3020,"marks":3021,"value":359,"nodeType":82},{},[],{"metadata":3023,"sys":3026,"fields":3031},{"tags":3024,"concepts":3025},[],[],{"space":3027,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3029,"publishedVersion":62,"revision":44,"locale":29},{"sys":3028},{"type":12,"linkType":13,"id":14},{"sys":3030},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3032},{"url":375,"details":3033,"fileName":381,"contentType":382},{"size":377,"image":3034},{"width":379,"height":380},{"sys":3036,"fields":3039},{"id":3037,"createdAt":3038},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":3040,"slug":3041,"articleIntro":3040,"category":3042},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[3043],{"metadata":3044,"sys":3047,"fields":3054},{"tags":3045,"concepts":3046},[],[],{"space":3048,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3050,"publishedVersion":331,"revision":62,"contentType":3052,"locale":29},{"sys":3049},{"type":12,"linkType":13,"id":14},{"sys":3051},{"id":21,"type":12,"linkType":22},{"sys":3053},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3055,"metaTitle":341,"metaDescription":342,"mainTitle":3056,"subtitle":360,"heroImage":3071,"ctaButton":383,"ctaLink":384},[340],{"data":3057,"content":3058,"nodeType":74},{},[3059,3065],{"data":3060,"content":3061,"nodeType":78},{},[3062],{"data":3063,"marks":3064,"value":352,"nodeType":82},{},[],{"data":3066,"content":3067,"nodeType":87},{},[3068],{"data":3069,"marks":3070,"value":359,"nodeType":82},{},[],{"metadata":3072,"sys":3075,"fields":3080},{"tags":3073,"concepts":3074},[],[],{"space":3076,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3078,"publishedVersion":62,"revision":44,"locale":29},{"sys":3077},{"type":12,"linkType":13,"id":14},{"sys":3079},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3081},{"url":375,"details":3082,"fileName":381,"contentType":382},{"size":377,"image":3083},{"width":379,"height":380},{"sys":3085,"fields":3088},{"id":3086,"createdAt":3087},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":3089,"slug":3090,"articleIntro":3089,"category":3091},"68174 - Créances","compte-68174-creances",[3092],{"metadata":3093,"sys":3096,"fields":3103},{"tags":3094,"concepts":3095},[],[],{"space":3097,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3099,"publishedVersion":331,"revision":62,"contentType":3101,"locale":29},{"sys":3098},{"type":12,"linkType":13,"id":14},{"sys":3100},{"id":21,"type":12,"linkType":22},{"sys":3102},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3104,"metaTitle":341,"metaDescription":342,"mainTitle":3105,"subtitle":360,"heroImage":3120,"ctaButton":383,"ctaLink":384},[340],{"data":3106,"content":3107,"nodeType":74},{},[3108,3114],{"data":3109,"content":3110,"nodeType":78},{},[3111],{"data":3112,"marks":3113,"value":352,"nodeType":82},{},[],{"data":3115,"content":3116,"nodeType":87},{},[3117],{"data":3118,"marks":3119,"value":359,"nodeType":82},{},[],{"metadata":3121,"sys":3124,"fields":3129},{"tags":3122,"concepts":3123},[],[],{"space":3125,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3127,"publishedVersion":62,"revision":44,"locale":29},{"sys":3126},{"type":12,"linkType":13,"id":14},{"sys":3128},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3130},{"url":375,"details":3131,"fileName":381,"contentType":382},{"size":377,"image":3132},{"width":379,"height":380},{"sys":3134,"fields":3137},{"id":3135,"createdAt":3136},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":3138,"slug":3139,"articleIntro":3138,"category":3140},"2768 - Intérêts courus","compte-2768-interets-courus",[3141],{"metadata":3142,"sys":3145,"fields":3152},{"tags":3143,"concepts":3144},[],[],{"space":3146,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3148,"publishedVersion":331,"revision":62,"contentType":3150,"locale":29},{"sys":3147},{"type":12,"linkType":13,"id":14},{"sys":3149},{"id":21,"type":12,"linkType":22},{"sys":3151},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3153,"metaTitle":341,"metaDescription":342,"mainTitle":3154,"subtitle":360,"heroImage":3169,"ctaButton":383,"ctaLink":384},[340],{"data":3155,"content":3156,"nodeType":74},{},[3157,3163],{"data":3158,"content":3159,"nodeType":78},{},[3160],{"data":3161,"marks":3162,"value":352,"nodeType":82},{},[],{"data":3164,"content":3165,"nodeType":87},{},[3166],{"data":3167,"marks":3168,"value":359,"nodeType":82},{},[],{"metadata":3170,"sys":3173,"fields":3178},{"tags":3171,"concepts":3172},[],[],{"space":3174,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3176,"publishedVersion":62,"revision":44,"locale":29},{"sys":3175},{"type":12,"linkType":13,"id":14},{"sys":3177},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3179},{"url":375,"details":3180,"fileName":381,"contentType":382},{"size":377,"image":3181},{"width":379,"height":380},{"sys":3183,"fields":3186},{"id":3184,"createdAt":3185},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":3187,"slug":3188,"articleIntro":3187,"category":3189},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[3190],{"metadata":3191,"sys":3194,"fields":3201},{"tags":3192,"concepts":3193},[],[],{"space":3195,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3197,"publishedVersion":331,"revision":62,"contentType":3199,"locale":29},{"sys":3196},{"type":12,"linkType":13,"id":14},{"sys":3198},{"id":21,"type":12,"linkType":22},{"sys":3200},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3202,"metaTitle":341,"metaDescription":342,"mainTitle":3203,"subtitle":360,"heroImage":3218,"ctaButton":383,"ctaLink":384},[340],{"data":3204,"content":3205,"nodeType":74},{},[3206,3212],{"data":3207,"content":3208,"nodeType":78},{},[3209],{"data":3210,"marks":3211,"value":352,"nodeType":82},{},[],{"data":3213,"content":3214,"nodeType":87},{},[3215],{"data":3216,"marks":3217,"value":359,"nodeType":82},{},[],{"metadata":3219,"sys":3222,"fields":3227},{"tags":3220,"concepts":3221},[],[],{"space":3223,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3225,"publishedVersion":62,"revision":44,"locale":29},{"sys":3224},{"type":12,"linkType":13,"id":14},{"sys":3226},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3228},{"url":375,"details":3229,"fileName":381,"contentType":382},{"size":377,"image":3230},{"width":379,"height":380},{"sys":3232,"fields":3235},{"id":3233,"createdAt":3234},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":3236,"slug":3237,"articleIntro":3236,"category":3238},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[3239],{"metadata":3240,"sys":3243,"fields":3250},{"tags":3241,"concepts":3242},[],[],{"space":3244,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3246,"publishedVersion":331,"revision":62,"contentType":3248,"locale":29},{"sys":3245},{"type":12,"linkType":13,"id":14},{"sys":3247},{"id":21,"type":12,"linkType":22},{"sys":3249},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3251,"metaTitle":341,"metaDescription":342,"mainTitle":3252,"subtitle":360,"heroImage":3267,"ctaButton":383,"ctaLink":384},[340],{"data":3253,"content":3254,"nodeType":74},{},[3255,3261],{"data":3256,"content":3257,"nodeType":78},{},[3258],{"data":3259,"marks":3260,"value":352,"nodeType":82},{},[],{"data":3262,"content":3263,"nodeType":87},{},[3264],{"data":3265,"marks":3266,"value":359,"nodeType":82},{},[],{"metadata":3268,"sys":3271,"fields":3276},{"tags":3269,"concepts":3270},[],[],{"space":3272,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3274,"publishedVersion":62,"revision":44,"locale":29},{"sys":3273},{"type":12,"linkType":13,"id":14},{"sys":3275},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3277},{"url":375,"details":3278,"fileName":381,"contentType":382},{"size":377,"image":3279},{"width":379,"height":380},{"sys":3281,"fields":3284},{"id":3282,"createdAt":3283},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":3285,"slug":3286,"articleIntro":-1,"category":3287},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[3288],{"metadata":3289,"sys":3292,"fields":3299},{"tags":3290,"concepts":3291},[],[],{"space":3293,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3295,"publishedVersion":331,"revision":62,"contentType":3297,"locale":29},{"sys":3294},{"type":12,"linkType":13,"id":14},{"sys":3296},{"id":21,"type":12,"linkType":22},{"sys":3298},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3300,"metaTitle":341,"metaDescription":342,"mainTitle":3301,"subtitle":360,"heroImage":3316,"ctaButton":383,"ctaLink":384},[340],{"data":3302,"content":3303,"nodeType":74},{},[3304,3310],{"data":3305,"content":3306,"nodeType":78},{},[3307],{"data":3308,"marks":3309,"value":352,"nodeType":82},{},[],{"data":3311,"content":3312,"nodeType":87},{},[3313],{"data":3314,"marks":3315,"value":359,"nodeType":82},{},[],{"metadata":3317,"sys":3320,"fields":3325},{"tags":3318,"concepts":3319},[],[],{"space":3321,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3323,"publishedVersion":62,"revision":44,"locale":29},{"sys":3322},{"type":12,"linkType":13,"id":14},{"sys":3324},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3326},{"url":375,"details":3327,"fileName":381,"contentType":382},{"size":377,"image":3328},{"width":379,"height":380},{"sys":3330,"fields":3333},{"id":3331,"createdAt":3332},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":3334,"slug":3335,"articleIntro":-1,"category":3336},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[3337],{"metadata":3338,"sys":3341,"fields":3348},{"tags":3339,"concepts":3340},[],[],{"space":3342,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3344,"publishedVersion":331,"revision":62,"contentType":3346,"locale":29},{"sys":3343},{"type":12,"linkType":13,"id":14},{"sys":3345},{"id":21,"type":12,"linkType":22},{"sys":3347},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3349,"metaTitle":341,"metaDescription":342,"mainTitle":3350,"subtitle":360,"heroImage":3365,"ctaButton":383,"ctaLink":384},[340],{"data":3351,"content":3352,"nodeType":74},{},[3353,3359],{"data":3354,"content":3355,"nodeType":78},{},[3356],{"data":3357,"marks":3358,"value":352,"nodeType":82},{},[],{"data":3360,"content":3361,"nodeType":87},{},[3362],{"data":3363,"marks":3364,"value":359,"nodeType":82},{},[],{"metadata":3366,"sys":3369,"fields":3374},{"tags":3367,"concepts":3368},[],[],{"space":3370,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3372,"publishedVersion":62,"revision":44,"locale":29},{"sys":3371},{"type":12,"linkType":13,"id":14},{"sys":3373},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3375},{"url":375,"details":3376,"fileName":381,"contentType":382},{"size":377,"image":3377},{"width":379,"height":380},{"sys":3379,"fields":3382},{"id":3380,"createdAt":3381},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":3383,"slug":3384,"articleIntro":3383,"category":3385},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[3386],{"metadata":3387,"sys":3390,"fields":3397},{"tags":3388,"concepts":3389},[],[],{"space":3391,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3393,"publishedVersion":331,"revision":62,"contentType":3395,"locale":29},{"sys":3392},{"type":12,"linkType":13,"id":14},{"sys":3394},{"id":21,"type":12,"linkType":22},{"sys":3396},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3398,"metaTitle":341,"metaDescription":342,"mainTitle":3399,"subtitle":360,"heroImage":3414,"ctaButton":383,"ctaLink":384},[340],{"data":3400,"content":3401,"nodeType":74},{},[3402,3408],{"data":3403,"content":3404,"nodeType":78},{},[3405],{"data":3406,"marks":3407,"value":352,"nodeType":82},{},[],{"data":3409,"content":3410,"nodeType":87},{},[3411],{"data":3412,"marks":3413,"value":359,"nodeType":82},{},[],{"metadata":3415,"sys":3418,"fields":3423},{"tags":3416,"concepts":3417},[],[],{"space":3419,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3421,"publishedVersion":62,"revision":44,"locale":29},{"sys":3420},{"type":12,"linkType":13,"id":14},{"sys":3422},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3424},{"url":375,"details":3425,"fileName":381,"contentType":382},{"size":377,"image":3426},{"width":379,"height":380},{"sys":3428,"fields":3431},{"id":3429,"createdAt":3430},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":3432,"slug":3433,"articleIntro":3432,"category":3434},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[3435],{"metadata":3436,"sys":3439,"fields":3446},{"tags":3437,"concepts":3438},[],[],{"space":3440,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3442,"publishedVersion":331,"revision":62,"contentType":3444,"locale":29},{"sys":3441},{"type":12,"linkType":13,"id":14},{"sys":3443},{"id":21,"type":12,"linkType":22},{"sys":3445},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3447,"metaTitle":341,"metaDescription":342,"mainTitle":3448,"subtitle":360,"heroImage":3463,"ctaButton":383,"ctaLink":384},[340],{"data":3449,"content":3450,"nodeType":74},{},[3451,3457],{"data":3452,"content":3453,"nodeType":78},{},[3454],{"data":3455,"marks":3456,"value":352,"nodeType":82},{},[],{"data":3458,"content":3459,"nodeType":87},{},[3460],{"data":3461,"marks":3462,"value":359,"nodeType":82},{},[],{"metadata":3464,"sys":3467,"fields":3472},{"tags":3465,"concepts":3466},[],[],{"space":3468,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3470,"publishedVersion":62,"revision":44,"locale":29},{"sys":3469},{"type":12,"linkType":13,"id":14},{"sys":3471},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3473},{"url":375,"details":3474,"fileName":381,"contentType":382},{"size":377,"image":3475},{"width":379,"height":380},{"sys":3477,"fields":3480},{"id":3478,"createdAt":3479},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":3481,"slug":3482,"articleIntro":3481,"category":3483},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[3484],{"metadata":3485,"sys":3488,"fields":3495},{"tags":3486,"concepts":3487},[],[],{"space":3489,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3491,"publishedVersion":331,"revision":62,"contentType":3493,"locale":29},{"sys":3490},{"type":12,"linkType":13,"id":14},{"sys":3492},{"id":21,"type":12,"linkType":22},{"sys":3494},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3496,"metaTitle":341,"metaDescription":342,"mainTitle":3497,"subtitle":360,"heroImage":3512,"ctaButton":383,"ctaLink":384},[340],{"data":3498,"content":3499,"nodeType":74},{},[3500,3506],{"data":3501,"content":3502,"nodeType":78},{},[3503],{"data":3504,"marks":3505,"value":352,"nodeType":82},{},[],{"data":3507,"content":3508,"nodeType":87},{},[3509],{"data":3510,"marks":3511,"value":359,"nodeType":82},{},[],{"metadata":3513,"sys":3516,"fields":3521},{"tags":3514,"concepts":3515},[],[],{"space":3517,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3519,"publishedVersion":62,"revision":44,"locale":29},{"sys":3518},{"type":12,"linkType":13,"id":14},{"sys":3520},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3522},{"url":375,"details":3523,"fileName":381,"contentType":382},{"size":377,"image":3524},{"width":379,"height":380},{"sys":3526,"fields":3529},{"id":3527,"createdAt":3528},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":3530,"slug":3531,"articleIntro":3530,"category":3532},"6232 - Echantillons","compte-6232-echantillons",[3533],{"metadata":3534,"sys":3537,"fields":3544},{"tags":3535,"concepts":3536},[],[],{"space":3538,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3540,"publishedVersion":331,"revision":62,"contentType":3542,"locale":29},{"sys":3539},{"type":12,"linkType":13,"id":14},{"sys":3541},{"id":21,"type":12,"linkType":22},{"sys":3543},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3545,"metaTitle":341,"metaDescription":342,"mainTitle":3546,"subtitle":360,"heroImage":3561,"ctaButton":383,"ctaLink":384},[340],{"data":3547,"content":3548,"nodeType":74},{},[3549,3555],{"data":3550,"content":3551,"nodeType":78},{},[3552],{"data":3553,"marks":3554,"value":352,"nodeType":82},{},[],{"data":3556,"content":3557,"nodeType":87},{},[3558],{"data":3559,"marks":3560,"value":359,"nodeType":82},{},[],{"metadata":3562,"sys":3565,"fields":3570},{"tags":3563,"concepts":3564},[],[],{"space":3566,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3568,"publishedVersion":62,"revision":44,"locale":29},{"sys":3567},{"type":12,"linkType":13,"id":14},{"sys":3569},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3571},{"url":375,"details":3572,"fileName":381,"contentType":382},{"size":377,"image":3573},{"width":379,"height":380},{"sys":3575,"fields":3578},{"id":3576,"createdAt":3577},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":3579,"slug":3580,"articleIntro":3579,"category":3581},"355 - Produits finis","compte-355-produits-finis",[3582],{"metadata":3583,"sys":3586,"fields":3593},{"tags":3584,"concepts":3585},[],[],{"space":3587,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3589,"publishedVersion":331,"revision":62,"contentType":3591,"locale":29},{"sys":3588},{"type":12,"linkType":13,"id":14},{"sys":3590},{"id":21,"type":12,"linkType":22},{"sys":3592},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3594,"metaTitle":341,"metaDescription":342,"mainTitle":3595,"subtitle":360,"heroImage":3610,"ctaButton":383,"ctaLink":384},[340],{"data":3596,"content":3597,"nodeType":74},{},[3598,3604],{"data":3599,"content":3600,"nodeType":78},{},[3601],{"data":3602,"marks":3603,"value":352,"nodeType":82},{},[],{"data":3605,"content":3606,"nodeType":87},{},[3607],{"data":3608,"marks":3609,"value":359,"nodeType":82},{},[],{"metadata":3611,"sys":3614,"fields":3619},{"tags":3612,"concepts":3613},[],[],{"space":3615,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3617,"publishedVersion":62,"revision":44,"locale":29},{"sys":3616},{"type":12,"linkType":13,"id":14},{"sys":3618},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3620},{"url":375,"details":3621,"fileName":381,"contentType":382},{"size":377,"image":3622},{"width":379,"height":380},{"sys":3624,"fields":3627},{"id":3625,"createdAt":3626},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":3628,"slug":3629,"articleIntro":3628,"category":3630},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[3631],{"metadata":3632,"sys":3635,"fields":3642},{"tags":3633,"concepts":3634},[],[],{"space":3636,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3638,"publishedVersion":331,"revision":62,"contentType":3640,"locale":29},{"sys":3637},{"type":12,"linkType":13,"id":14},{"sys":3639},{"id":21,"type":12,"linkType":22},{"sys":3641},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3643,"metaTitle":341,"metaDescription":342,"mainTitle":3644,"subtitle":360,"heroImage":3659,"ctaButton":383,"ctaLink":384},[340],{"data":3645,"content":3646,"nodeType":74},{},[3647,3653],{"data":3648,"content":3649,"nodeType":78},{},[3650],{"data":3651,"marks":3652,"value":352,"nodeType":82},{},[],{"data":3654,"content":3655,"nodeType":87},{},[3656],{"data":3657,"marks":3658,"value":359,"nodeType":82},{},[],{"metadata":3660,"sys":3663,"fields":3668},{"tags":3661,"concepts":3662},[],[],{"space":3664,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3666,"publishedVersion":62,"revision":44,"locale":29},{"sys":3665},{"type":12,"linkType":13,"id":14},{"sys":3667},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3669},{"url":375,"details":3670,"fileName":381,"contentType":382},{"size":377,"image":3671},{"width":379,"height":380},{"sys":3673,"fields":3676},{"id":3674,"createdAt":3675},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":3677,"slug":3678,"articleIntro":3677,"category":3679},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[3680],{"metadata":3681,"sys":3684,"fields":3691},{"tags":3682,"concepts":3683},[],[],{"space":3685,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3687,"publishedVersion":331,"revision":62,"contentType":3689,"locale":29},{"sys":3686},{"type":12,"linkType":13,"id":14},{"sys":3688},{"id":21,"type":12,"linkType":22},{"sys":3690},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3692,"metaTitle":341,"metaDescription":342,"mainTitle":3693,"subtitle":360,"heroImage":3708,"ctaButton":383,"ctaLink":384},[340],{"data":3694,"content":3695,"nodeType":74},{},[3696,3702],{"data":3697,"content":3698,"nodeType":78},{},[3699],{"data":3700,"marks":3701,"value":352,"nodeType":82},{},[],{"data":3703,"content":3704,"nodeType":87},{},[3705],{"data":3706,"marks":3707,"value":359,"nodeType":82},{},[],{"metadata":3709,"sys":3712,"fields":3717},{"tags":3710,"concepts":3711},[],[],{"space":3713,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3715,"publishedVersion":62,"revision":44,"locale":29},{"sys":3714},{"type":12,"linkType":13,"id":14},{"sys":3716},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3718},{"url":375,"details":3719,"fileName":381,"contentType":382},{"size":377,"image":3720},{"width":379,"height":380},{"sys":3722,"fields":3725},{"id":3723,"createdAt":3724},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":3726,"slug":3727,"articleIntro":3726,"category":3728},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[3729],{"metadata":3730,"sys":3733,"fields":3740},{"tags":3731,"concepts":3732},[],[],{"space":3734,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3736,"publishedVersion":331,"revision":62,"contentType":3738,"locale":29},{"sys":3735},{"type":12,"linkType":13,"id":14},{"sys":3737},{"id":21,"type":12,"linkType":22},{"sys":3739},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3741,"metaTitle":341,"metaDescription":342,"mainTitle":3742,"subtitle":360,"heroImage":3757,"ctaButton":383,"ctaLink":384},[340],{"data":3743,"content":3744,"nodeType":74},{},[3745,3751],{"data":3746,"content":3747,"nodeType":78},{},[3748],{"data":3749,"marks":3750,"value":352,"nodeType":82},{},[],{"data":3752,"content":3753,"nodeType":87},{},[3754],{"data":3755,"marks":3756,"value":359,"nodeType":82},{},[],{"metadata":3758,"sys":3761,"fields":3766},{"tags":3759,"concepts":3760},[],[],{"space":3762,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3764,"publishedVersion":62,"revision":44,"locale":29},{"sys":3763},{"type":12,"linkType":13,"id":14},{"sys":3765},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3767},{"url":375,"details":3768,"fileName":381,"contentType":382},{"size":377,"image":3769},{"width":379,"height":380},{"sys":3771,"fields":3774},{"id":3772,"createdAt":3773},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":3775,"slug":3776,"articleIntro":3775,"category":3777},"Compte 6237 - Publications","compte-6237-publications",[3778],{"metadata":3779,"sys":3782,"fields":3789},{"tags":3780,"concepts":3781},[],[],{"space":3783,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3785,"publishedVersion":331,"revision":62,"contentType":3787,"locale":29},{"sys":3784},{"type":12,"linkType":13,"id":14},{"sys":3786},{"id":21,"type":12,"linkType":22},{"sys":3788},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3790,"metaTitle":341,"metaDescription":342,"mainTitle":3791,"subtitle":360,"heroImage":3806,"ctaButton":383,"ctaLink":384},[340],{"data":3792,"content":3793,"nodeType":74},{},[3794,3800],{"data":3795,"content":3796,"nodeType":78},{},[3797],{"data":3798,"marks":3799,"value":352,"nodeType":82},{},[],{"data":3801,"content":3802,"nodeType":87},{},[3803],{"data":3804,"marks":3805,"value":359,"nodeType":82},{},[],{"metadata":3807,"sys":3810,"fields":3815},{"tags":3808,"concepts":3809},[],[],{"space":3811,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3813,"publishedVersion":62,"revision":44,"locale":29},{"sys":3812},{"type":12,"linkType":13,"id":14},{"sys":3814},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3816},{"url":375,"details":3817,"fileName":381,"contentType":382},{"size":377,"image":3818},{"width":379,"height":380},{"sys":3820,"fields":3823},{"id":3821,"createdAt":3822},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":3824,"slug":3825,"articleIntro":3824,"category":3826},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[3827],{"metadata":3828,"sys":3831,"fields":3838},{"tags":3829,"concepts":3830},[],[],{"space":3832,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3834,"publishedVersion":331,"revision":62,"contentType":3836,"locale":29},{"sys":3833},{"type":12,"linkType":13,"id":14},{"sys":3835},{"id":21,"type":12,"linkType":22},{"sys":3837},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3839,"metaTitle":341,"metaDescription":342,"mainTitle":3840,"subtitle":360,"heroImage":3855,"ctaButton":383,"ctaLink":384},[340],{"data":3841,"content":3842,"nodeType":74},{},[3843,3849],{"data":3844,"content":3845,"nodeType":78},{},[3846],{"data":3847,"marks":3848,"value":352,"nodeType":82},{},[],{"data":3850,"content":3851,"nodeType":87},{},[3852],{"data":3853,"marks":3854,"value":359,"nodeType":82},{},[],{"metadata":3856,"sys":3859,"fields":3864},{"tags":3857,"concepts":3858},[],[],{"space":3860,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3862,"publishedVersion":62,"revision":44,"locale":29},{"sys":3861},{"type":12,"linkType":13,"id":14},{"sys":3863},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3865},{"url":375,"details":3866,"fileName":381,"contentType":382},{"size":377,"image":3867},{"width":379,"height":380},{"sys":3869,"fields":3872},{"id":3870,"createdAt":3871},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":3873,"slug":3874,"articleIntro":3873,"category":3875},"473 - Comptes d'attente","compte-473-comptes-d-attente",[3876],{"metadata":3877,"sys":3880,"fields":3887},{"tags":3878,"concepts":3879},[],[],{"space":3881,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3883,"publishedVersion":331,"revision":62,"contentType":3885,"locale":29},{"sys":3882},{"type":12,"linkType":13,"id":14},{"sys":3884},{"id":21,"type":12,"linkType":22},{"sys":3886},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3888,"metaTitle":341,"metaDescription":342,"mainTitle":3889,"subtitle":360,"heroImage":3904,"ctaButton":383,"ctaLink":384},[340],{"data":3890,"content":3891,"nodeType":74},{},[3892,3898],{"data":3893,"content":3894,"nodeType":78},{},[3895],{"data":3896,"marks":3897,"value":352,"nodeType":82},{},[],{"data":3899,"content":3900,"nodeType":87},{},[3901],{"data":3902,"marks":3903,"value":359,"nodeType":82},{},[],{"metadata":3905,"sys":3908,"fields":3913},{"tags":3906,"concepts":3907},[],[],{"space":3909,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3911,"publishedVersion":62,"revision":44,"locale":29},{"sys":3910},{"type":12,"linkType":13,"id":14},{"sys":3912},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3914},{"url":375,"details":3915,"fileName":381,"contentType":382},{"size":377,"image":3916},{"width":379,"height":380},{"sys":3918,"fields":3921},{"id":3919,"createdAt":3920},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":3922,"slug":3923,"articleIntro":3922,"category":3924},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[3925],{"metadata":3926,"sys":3929,"fields":3936},{"tags":3927,"concepts":3928},[],[],{"space":3930,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3932,"publishedVersion":331,"revision":62,"contentType":3934,"locale":29},{"sys":3931},{"type":12,"linkType":13,"id":14},{"sys":3933},{"id":21,"type":12,"linkType":22},{"sys":3935},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3937,"metaTitle":341,"metaDescription":342,"mainTitle":3938,"subtitle":360,"heroImage":3953,"ctaButton":383,"ctaLink":384},[340],{"data":3939,"content":3940,"nodeType":74},{},[3941,3947],{"data":3942,"content":3943,"nodeType":78},{},[3944],{"data":3945,"marks":3946,"value":352,"nodeType":82},{},[],{"data":3948,"content":3949,"nodeType":87},{},[3950],{"data":3951,"marks":3952,"value":359,"nodeType":82},{},[],{"metadata":3954,"sys":3957,"fields":3962},{"tags":3955,"concepts":3956},[],[],{"space":3958,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":3960,"publishedVersion":62,"revision":44,"locale":29},{"sys":3959},{"type":12,"linkType":13,"id":14},{"sys":3961},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":3963},{"url":375,"details":3964,"fileName":381,"contentType":382},{"size":377,"image":3965},{"width":379,"height":380},{"sys":3967,"fields":3970},{"id":3968,"createdAt":3969},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":3971,"slug":3972,"articleIntro":3971,"category":3973},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[3974],{"metadata":3975,"sys":3978,"fields":3985},{"tags":3976,"concepts":3977},[],[],{"space":3979,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":3981,"publishedVersion":331,"revision":62,"contentType":3983,"locale":29},{"sys":3980},{"type":12,"linkType":13,"id":14},{"sys":3982},{"id":21,"type":12,"linkType":22},{"sys":3984},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":3986,"metaTitle":341,"metaDescription":342,"mainTitle":3987,"subtitle":360,"heroImage":4002,"ctaButton":383,"ctaLink":384},[340],{"data":3988,"content":3989,"nodeType":74},{},[3990,3996],{"data":3991,"content":3992,"nodeType":78},{},[3993],{"data":3994,"marks":3995,"value":352,"nodeType":82},{},[],{"data":3997,"content":3998,"nodeType":87},{},[3999],{"data":4000,"marks":4001,"value":359,"nodeType":82},{},[],{"metadata":4003,"sys":4006,"fields":4011},{"tags":4004,"concepts":4005},[],[],{"space":4007,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4009,"publishedVersion":62,"revision":44,"locale":29},{"sys":4008},{"type":12,"linkType":13,"id":14},{"sys":4010},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4012},{"url":375,"details":4013,"fileName":381,"contentType":382},{"size":377,"image":4014},{"width":379,"height":380},{"sys":4016,"fields":4019},{"id":4017,"createdAt":4018},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":4020,"slug":4021,"articleIntro":4020,"category":4022},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[4023],{"metadata":4024,"sys":4027,"fields":4034},{"tags":4025,"concepts":4026},[],[],{"space":4028,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4030,"publishedVersion":331,"revision":62,"contentType":4032,"locale":29},{"sys":4029},{"type":12,"linkType":13,"id":14},{"sys":4031},{"id":21,"type":12,"linkType":22},{"sys":4033},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4035,"metaTitle":341,"metaDescription":342,"mainTitle":4036,"subtitle":360,"heroImage":4051,"ctaButton":383,"ctaLink":384},[340],{"data":4037,"content":4038,"nodeType":74},{},[4039,4045],{"data":4040,"content":4041,"nodeType":78},{},[4042],{"data":4043,"marks":4044,"value":352,"nodeType":82},{},[],{"data":4046,"content":4047,"nodeType":87},{},[4048],{"data":4049,"marks":4050,"value":359,"nodeType":82},{},[],{"metadata":4052,"sys":4055,"fields":4060},{"tags":4053,"concepts":4054},[],[],{"space":4056,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4058,"publishedVersion":62,"revision":44,"locale":29},{"sys":4057},{"type":12,"linkType":13,"id":14},{"sys":4059},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4061},{"url":375,"details":4062,"fileName":381,"contentType":382},{"size":377,"image":4063},{"width":379,"height":380},{"sys":4065,"fields":4068},{"id":4066,"createdAt":4067},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":4069,"slug":4070,"articleIntro":4069,"category":4071},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[4072],{"metadata":4073,"sys":4076,"fields":4083},{"tags":4074,"concepts":4075},[],[],{"space":4077,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4079,"publishedVersion":331,"revision":62,"contentType":4081,"locale":29},{"sys":4078},{"type":12,"linkType":13,"id":14},{"sys":4080},{"id":21,"type":12,"linkType":22},{"sys":4082},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4084,"metaTitle":341,"metaDescription":342,"mainTitle":4085,"subtitle":360,"heroImage":4100,"ctaButton":383,"ctaLink":384},[340],{"data":4086,"content":4087,"nodeType":74},{},[4088,4094],{"data":4089,"content":4090,"nodeType":78},{},[4091],{"data":4092,"marks":4093,"value":352,"nodeType":82},{},[],{"data":4095,"content":4096,"nodeType":87},{},[4097],{"data":4098,"marks":4099,"value":359,"nodeType":82},{},[],{"metadata":4101,"sys":4104,"fields":4109},{"tags":4102,"concepts":4103},[],[],{"space":4105,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4107,"publishedVersion":62,"revision":44,"locale":29},{"sys":4106},{"type":12,"linkType":13,"id":14},{"sys":4108},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4110},{"url":375,"details":4111,"fileName":381,"contentType":382},{"size":377,"image":4112},{"width":379,"height":380},{"sys":4114,"fields":4117},{"id":4115,"createdAt":4116},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":4118,"slug":4119,"articleIntro":4118,"category":4120},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[4121],{"metadata":4122,"sys":4125,"fields":4132},{"tags":4123,"concepts":4124},[],[],{"space":4126,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4128,"publishedVersion":331,"revision":62,"contentType":4130,"locale":29},{"sys":4127},{"type":12,"linkType":13,"id":14},{"sys":4129},{"id":21,"type":12,"linkType":22},{"sys":4131},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4133,"metaTitle":341,"metaDescription":342,"mainTitle":4134,"subtitle":360,"heroImage":4149,"ctaButton":383,"ctaLink":384},[340],{"data":4135,"content":4136,"nodeType":74},{},[4137,4143],{"data":4138,"content":4139,"nodeType":78},{},[4140],{"data":4141,"marks":4142,"value":352,"nodeType":82},{},[],{"data":4144,"content":4145,"nodeType":87},{},[4146],{"data":4147,"marks":4148,"value":359,"nodeType":82},{},[],{"metadata":4150,"sys":4153,"fields":4158},{"tags":4151,"concepts":4152},[],[],{"space":4154,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4156,"publishedVersion":62,"revision":44,"locale":29},{"sys":4155},{"type":12,"linkType":13,"id":14},{"sys":4157},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4159},{"url":375,"details":4160,"fileName":381,"contentType":382},{"size":377,"image":4161},{"width":379,"height":380},{"sys":4163,"fields":4166},{"id":4164,"createdAt":4165},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":4167,"slug":4168,"articleIntro":4167,"category":4169},"Classe 15 - Provisions","classe-15-provisions",[4170],{"metadata":4171,"sys":4174,"fields":4181},{"tags":4172,"concepts":4173},[],[],{"space":4175,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4177,"publishedVersion":331,"revision":62,"contentType":4179,"locale":29},{"sys":4176},{"type":12,"linkType":13,"id":14},{"sys":4178},{"id":21,"type":12,"linkType":22},{"sys":4180},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4182,"metaTitle":341,"metaDescription":342,"mainTitle":4183,"subtitle":360,"heroImage":4198,"ctaButton":383,"ctaLink":384},[340],{"data":4184,"content":4185,"nodeType":74},{},[4186,4192],{"data":4187,"content":4188,"nodeType":78},{},[4189],{"data":4190,"marks":4191,"value":352,"nodeType":82},{},[],{"data":4193,"content":4194,"nodeType":87},{},[4195],{"data":4196,"marks":4197,"value":359,"nodeType":82},{},[],{"metadata":4199,"sys":4202,"fields":4207},{"tags":4200,"concepts":4201},[],[],{"space":4203,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4205,"publishedVersion":62,"revision":44,"locale":29},{"sys":4204},{"type":12,"linkType":13,"id":14},{"sys":4206},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4208},{"url":375,"details":4209,"fileName":381,"contentType":382},{"size":377,"image":4210},{"width":379,"height":380},{"sys":4212,"fields":4215},{"id":4213,"createdAt":4214},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":4216,"slug":4217,"articleIntro":4216,"category":4218},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[4219],{"metadata":4220,"sys":4223,"fields":4230},{"tags":4221,"concepts":4222},[],[],{"space":4224,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4226,"publishedVersion":331,"revision":62,"contentType":4228,"locale":29},{"sys":4225},{"type":12,"linkType":13,"id":14},{"sys":4227},{"id":21,"type":12,"linkType":22},{"sys":4229},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4231,"metaTitle":341,"metaDescription":342,"mainTitle":4232,"subtitle":360,"heroImage":4247,"ctaButton":383,"ctaLink":384},[340],{"data":4233,"content":4234,"nodeType":74},{},[4235,4241],{"data":4236,"content":4237,"nodeType":78},{},[4238],{"data":4239,"marks":4240,"value":352,"nodeType":82},{},[],{"data":4242,"content":4243,"nodeType":87},{},[4244],{"data":4245,"marks":4246,"value":359,"nodeType":82},{},[],{"metadata":4248,"sys":4251,"fields":4256},{"tags":4249,"concepts":4250},[],[],{"space":4252,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4254,"publishedVersion":62,"revision":44,"locale":29},{"sys":4253},{"type":12,"linkType":13,"id":14},{"sys":4255},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4257},{"url":375,"details":4258,"fileName":381,"contentType":382},{"size":377,"image":4259},{"width":379,"height":380},{"sys":4261,"fields":4264},{"id":4262,"createdAt":4263},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":4265,"slug":4266,"articleIntro":4265,"category":4267},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[4268],{"metadata":4269,"sys":4272,"fields":4279},{"tags":4270,"concepts":4271},[],[],{"space":4273,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4275,"publishedVersion":331,"revision":62,"contentType":4277,"locale":29},{"sys":4274},{"type":12,"linkType":13,"id":14},{"sys":4276},{"id":21,"type":12,"linkType":22},{"sys":4278},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4280,"metaTitle":341,"metaDescription":342,"mainTitle":4281,"subtitle":360,"heroImage":4296,"ctaButton":383,"ctaLink":384},[340],{"data":4282,"content":4283,"nodeType":74},{},[4284,4290],{"data":4285,"content":4286,"nodeType":78},{},[4287],{"data":4288,"marks":4289,"value":352,"nodeType":82},{},[],{"data":4291,"content":4292,"nodeType":87},{},[4293],{"data":4294,"marks":4295,"value":359,"nodeType":82},{},[],{"metadata":4297,"sys":4300,"fields":4305},{"tags":4298,"concepts":4299},[],[],{"space":4301,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4303,"publishedVersion":62,"revision":44,"locale":29},{"sys":4302},{"type":12,"linkType":13,"id":14},{"sys":4304},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4306},{"url":375,"details":4307,"fileName":381,"contentType":382},{"size":377,"image":4308},{"width":379,"height":380},{"sys":4310,"fields":4313},{"id":4311,"createdAt":4312},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":4314,"slug":4315,"articleIntro":4314,"category":4316},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[4317],{"metadata":4318,"sys":4321,"fields":4328},{"tags":4319,"concepts":4320},[],[],{"space":4322,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4324,"publishedVersion":331,"revision":62,"contentType":4326,"locale":29},{"sys":4323},{"type":12,"linkType":13,"id":14},{"sys":4325},{"id":21,"type":12,"linkType":22},{"sys":4327},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4329,"metaTitle":341,"metaDescription":342,"mainTitle":4330,"subtitle":360,"heroImage":4345,"ctaButton":383,"ctaLink":384},[340],{"data":4331,"content":4332,"nodeType":74},{},[4333,4339],{"data":4334,"content":4335,"nodeType":78},{},[4336],{"data":4337,"marks":4338,"value":352,"nodeType":82},{},[],{"data":4340,"content":4341,"nodeType":87},{},[4342],{"data":4343,"marks":4344,"value":359,"nodeType":82},{},[],{"metadata":4346,"sys":4349,"fields":4354},{"tags":4347,"concepts":4348},[],[],{"space":4350,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4352,"publishedVersion":62,"revision":44,"locale":29},{"sys":4351},{"type":12,"linkType":13,"id":14},{"sys":4353},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4355},{"url":375,"details":4356,"fileName":381,"contentType":382},{"size":377,"image":4357},{"width":379,"height":380},{"sys":4359,"fields":4362},{"id":4360,"createdAt":4361},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":4363,"slug":4364,"articleIntro":4363,"category":4365},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[4366],{"metadata":4367,"sys":4370,"fields":4377},{"tags":4368,"concepts":4369},[],[],{"space":4371,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4373,"publishedVersion":331,"revision":62,"contentType":4375,"locale":29},{"sys":4372},{"type":12,"linkType":13,"id":14},{"sys":4374},{"id":21,"type":12,"linkType":22},{"sys":4376},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4378,"metaTitle":341,"metaDescription":342,"mainTitle":4379,"subtitle":360,"heroImage":4394,"ctaButton":383,"ctaLink":384},[340],{"data":4380,"content":4381,"nodeType":74},{},[4382,4388],{"data":4383,"content":4384,"nodeType":78},{},[4385],{"data":4386,"marks":4387,"value":352,"nodeType":82},{},[],{"data":4389,"content":4390,"nodeType":87},{},[4391],{"data":4392,"marks":4393,"value":359,"nodeType":82},{},[],{"metadata":4395,"sys":4398,"fields":4403},{"tags":4396,"concepts":4397},[],[],{"space":4399,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4401,"publishedVersion":62,"revision":44,"locale":29},{"sys":4400},{"type":12,"linkType":13,"id":14},{"sys":4402},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4404},{"url":375,"details":4405,"fileName":381,"contentType":382},{"size":377,"image":4406},{"width":379,"height":380},{"sys":4408,"fields":4411},{"id":4409,"createdAt":4410},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":4412,"slug":4413,"articleIntro":4412,"category":4414},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[4415],{"metadata":4416,"sys":4419,"fields":4426},{"tags":4417,"concepts":4418},[],[],{"space":4420,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4422,"publishedVersion":331,"revision":62,"contentType":4424,"locale":29},{"sys":4421},{"type":12,"linkType":13,"id":14},{"sys":4423},{"id":21,"type":12,"linkType":22},{"sys":4425},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4427,"metaTitle":341,"metaDescription":342,"mainTitle":4428,"subtitle":360,"heroImage":4443,"ctaButton":383,"ctaLink":384},[340],{"data":4429,"content":4430,"nodeType":74},{},[4431,4437],{"data":4432,"content":4433,"nodeType":78},{},[4434],{"data":4435,"marks":4436,"value":352,"nodeType":82},{},[],{"data":4438,"content":4439,"nodeType":87},{},[4440],{"data":4441,"marks":4442,"value":359,"nodeType":82},{},[],{"metadata":4444,"sys":4447,"fields":4452},{"tags":4445,"concepts":4446},[],[],{"space":4448,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4450,"publishedVersion":62,"revision":44,"locale":29},{"sys":4449},{"type":12,"linkType":13,"id":14},{"sys":4451},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4453},{"url":375,"details":4454,"fileName":381,"contentType":382},{"size":377,"image":4455},{"width":379,"height":380},{"sys":4457,"fields":4460},{"id":4458,"createdAt":4459},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":4461,"slug":4462,"articleIntro":4461,"category":4463},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[4464],{"metadata":4465,"sys":4468,"fields":4475},{"tags":4466,"concepts":4467},[],[],{"space":4469,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4471,"publishedVersion":331,"revision":62,"contentType":4473,"locale":29},{"sys":4470},{"type":12,"linkType":13,"id":14},{"sys":4472},{"id":21,"type":12,"linkType":22},{"sys":4474},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4476,"metaTitle":341,"metaDescription":342,"mainTitle":4477,"subtitle":360,"heroImage":4492,"ctaButton":383,"ctaLink":384},[340],{"data":4478,"content":4479,"nodeType":74},{},[4480,4486],{"data":4481,"content":4482,"nodeType":78},{},[4483],{"data":4484,"marks":4485,"value":352,"nodeType":82},{},[],{"data":4487,"content":4488,"nodeType":87},{},[4489],{"data":4490,"marks":4491,"value":359,"nodeType":82},{},[],{"metadata":4493,"sys":4496,"fields":4501},{"tags":4494,"concepts":4495},[],[],{"space":4497,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4499,"publishedVersion":62,"revision":44,"locale":29},{"sys":4498},{"type":12,"linkType":13,"id":14},{"sys":4500},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4502},{"url":375,"details":4503,"fileName":381,"contentType":382},{"size":377,"image":4504},{"width":379,"height":380},{"sys":4506,"fields":4509},{"id":4507,"createdAt":4508},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":4510,"slug":4511,"articleIntro":4510,"category":4512},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[4513],{"metadata":4514,"sys":4517,"fields":4524},{"tags":4515,"concepts":4516},[],[],{"space":4518,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4520,"publishedVersion":331,"revision":62,"contentType":4522,"locale":29},{"sys":4519},{"type":12,"linkType":13,"id":14},{"sys":4521},{"id":21,"type":12,"linkType":22},{"sys":4523},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4525,"metaTitle":341,"metaDescription":342,"mainTitle":4526,"subtitle":360,"heroImage":4541,"ctaButton":383,"ctaLink":384},[340],{"data":4527,"content":4528,"nodeType":74},{},[4529,4535],{"data":4530,"content":4531,"nodeType":78},{},[4532],{"data":4533,"marks":4534,"value":352,"nodeType":82},{},[],{"data":4536,"content":4537,"nodeType":87},{},[4538],{"data":4539,"marks":4540,"value":359,"nodeType":82},{},[],{"metadata":4542,"sys":4545,"fields":4550},{"tags":4543,"concepts":4544},[],[],{"space":4546,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4548,"publishedVersion":62,"revision":44,"locale":29},{"sys":4547},{"type":12,"linkType":13,"id":14},{"sys":4549},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4551},{"url":375,"details":4552,"fileName":381,"contentType":382},{"size":377,"image":4553},{"width":379,"height":380},{"sys":4555,"fields":4558},{"id":4556,"createdAt":4557},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":4559,"slug":4560,"articleIntro":4559,"category":4561},"Compte 53 - Caisse","compte-53-caisse",[4562],{"metadata":4563,"sys":4566,"fields":4573},{"tags":4564,"concepts":4565},[],[],{"space":4567,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4569,"publishedVersion":331,"revision":62,"contentType":4571,"locale":29},{"sys":4568},{"type":12,"linkType":13,"id":14},{"sys":4570},{"id":21,"type":12,"linkType":22},{"sys":4572},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4574,"metaTitle":341,"metaDescription":342,"mainTitle":4575,"subtitle":360,"heroImage":4590,"ctaButton":383,"ctaLink":384},[340],{"data":4576,"content":4577,"nodeType":74},{},[4578,4584],{"data":4579,"content":4580,"nodeType":78},{},[4581],{"data":4582,"marks":4583,"value":352,"nodeType":82},{},[],{"data":4585,"content":4586,"nodeType":87},{},[4587],{"data":4588,"marks":4589,"value":359,"nodeType":82},{},[],{"metadata":4591,"sys":4594,"fields":4599},{"tags":4592,"concepts":4593},[],[],{"space":4595,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4597,"publishedVersion":62,"revision":44,"locale":29},{"sys":4596},{"type":12,"linkType":13,"id":14},{"sys":4598},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4600},{"url":375,"details":4601,"fileName":381,"contentType":382},{"size":377,"image":4602},{"width":379,"height":380},{"sys":4604,"fields":4607},{"id":4605,"createdAt":4606},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":4608,"slug":4609,"articleIntro":4608,"category":4610},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[4611],{"metadata":4612,"sys":4615,"fields":4622},{"tags":4613,"concepts":4614},[],[],{"space":4616,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4618,"publishedVersion":331,"revision":62,"contentType":4620,"locale":29},{"sys":4617},{"type":12,"linkType":13,"id":14},{"sys":4619},{"id":21,"type":12,"linkType":22},{"sys":4621},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4623,"metaTitle":341,"metaDescription":342,"mainTitle":4624,"subtitle":360,"heroImage":4639,"ctaButton":383,"ctaLink":384},[340],{"data":4625,"content":4626,"nodeType":74},{},[4627,4633],{"data":4628,"content":4629,"nodeType":78},{},[4630],{"data":4631,"marks":4632,"value":352,"nodeType":82},{},[],{"data":4634,"content":4635,"nodeType":87},{},[4636],{"data":4637,"marks":4638,"value":359,"nodeType":82},{},[],{"metadata":4640,"sys":4643,"fields":4648},{"tags":4641,"concepts":4642},[],[],{"space":4644,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4646,"publishedVersion":62,"revision":44,"locale":29},{"sys":4645},{"type":12,"linkType":13,"id":14},{"sys":4647},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4649},{"url":375,"details":4650,"fileName":381,"contentType":382},{"size":377,"image":4651},{"width":379,"height":380},{"sys":4653,"fields":4656},{"id":4654,"createdAt":4655},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":4657,"slug":4658,"articleIntro":4657,"category":4659},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[4660],{"metadata":4661,"sys":4664,"fields":4671},{"tags":4662,"concepts":4663},[],[],{"space":4665,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4667,"publishedVersion":331,"revision":62,"contentType":4669,"locale":29},{"sys":4666},{"type":12,"linkType":13,"id":14},{"sys":4668},{"id":21,"type":12,"linkType":22},{"sys":4670},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4672,"metaTitle":341,"metaDescription":342,"mainTitle":4673,"subtitle":360,"heroImage":4688,"ctaButton":383,"ctaLink":384},[340],{"data":4674,"content":4675,"nodeType":74},{},[4676,4682],{"data":4677,"content":4678,"nodeType":78},{},[4679],{"data":4680,"marks":4681,"value":352,"nodeType":82},{},[],{"data":4683,"content":4684,"nodeType":87},{},[4685],{"data":4686,"marks":4687,"value":359,"nodeType":82},{},[],{"metadata":4689,"sys":4692,"fields":4697},{"tags":4690,"concepts":4691},[],[],{"space":4693,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4695,"publishedVersion":62,"revision":44,"locale":29},{"sys":4694},{"type":12,"linkType":13,"id":14},{"sys":4696},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4698},{"url":375,"details":4699,"fileName":381,"contentType":382},{"size":377,"image":4700},{"width":379,"height":380},{"sys":4702,"fields":4705},{"id":4703,"createdAt":4704},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":4706,"slug":4707,"articleIntro":4706,"category":4708},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[4709],{"metadata":4710,"sys":4713,"fields":4720},{"tags":4711,"concepts":4712},[],[],{"space":4714,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4716,"publishedVersion":331,"revision":62,"contentType":4718,"locale":29},{"sys":4715},{"type":12,"linkType":13,"id":14},{"sys":4717},{"id":21,"type":12,"linkType":22},{"sys":4719},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4721,"metaTitle":341,"metaDescription":342,"mainTitle":4722,"subtitle":360,"heroImage":4737,"ctaButton":383,"ctaLink":384},[340],{"data":4723,"content":4724,"nodeType":74},{},[4725,4731],{"data":4726,"content":4727,"nodeType":78},{},[4728],{"data":4729,"marks":4730,"value":352,"nodeType":82},{},[],{"data":4732,"content":4733,"nodeType":87},{},[4734],{"data":4735,"marks":4736,"value":359,"nodeType":82},{},[],{"metadata":4738,"sys":4741,"fields":4746},{"tags":4739,"concepts":4740},[],[],{"space":4742,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4744,"publishedVersion":62,"revision":44,"locale":29},{"sys":4743},{"type":12,"linkType":13,"id":14},{"sys":4745},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4747},{"url":375,"details":4748,"fileName":381,"contentType":382},{"size":377,"image":4749},{"width":379,"height":380},{"sys":4751,"fields":4754},{"id":4752,"createdAt":4753},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":4755,"slug":4756,"articleIntro":-1,"category":4757},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[4758],{"metadata":4759,"sys":4762,"fields":4769},{"tags":4760,"concepts":4761},[],[],{"space":4763,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4765,"publishedVersion":331,"revision":62,"contentType":4767,"locale":29},{"sys":4764},{"type":12,"linkType":13,"id":14},{"sys":4766},{"id":21,"type":12,"linkType":22},{"sys":4768},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4770,"metaTitle":341,"metaDescription":342,"mainTitle":4771,"subtitle":360,"heroImage":4786,"ctaButton":383,"ctaLink":384},[340],{"data":4772,"content":4773,"nodeType":74},{},[4774,4780],{"data":4775,"content":4776,"nodeType":78},{},[4777],{"data":4778,"marks":4779,"value":352,"nodeType":82},{},[],{"data":4781,"content":4782,"nodeType":87},{},[4783],{"data":4784,"marks":4785,"value":359,"nodeType":82},{},[],{"metadata":4787,"sys":4790,"fields":4795},{"tags":4788,"concepts":4789},[],[],{"space":4791,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4793,"publishedVersion":62,"revision":44,"locale":29},{"sys":4792},{"type":12,"linkType":13,"id":14},{"sys":4794},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4796},{"url":375,"details":4797,"fileName":381,"contentType":382},{"size":377,"image":4798},{"width":379,"height":380},{"sys":4800,"fields":4803},{"id":4801,"createdAt":4802},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":4804,"slug":4805,"articleIntro":4804,"category":4806},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[4807],{"metadata":4808,"sys":4811,"fields":4818},{"tags":4809,"concepts":4810},[],[],{"space":4812,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4814,"publishedVersion":331,"revision":62,"contentType":4816,"locale":29},{"sys":4813},{"type":12,"linkType":13,"id":14},{"sys":4815},{"id":21,"type":12,"linkType":22},{"sys":4817},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4819,"metaTitle":341,"metaDescription":342,"mainTitle":4820,"subtitle":360,"heroImage":4835,"ctaButton":383,"ctaLink":384},[340],{"data":4821,"content":4822,"nodeType":74},{},[4823,4829],{"data":4824,"content":4825,"nodeType":78},{},[4826],{"data":4827,"marks":4828,"value":352,"nodeType":82},{},[],{"data":4830,"content":4831,"nodeType":87},{},[4832],{"data":4833,"marks":4834,"value":359,"nodeType":82},{},[],{"metadata":4836,"sys":4839,"fields":4844},{"tags":4837,"concepts":4838},[],[],{"space":4840,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4842,"publishedVersion":62,"revision":44,"locale":29},{"sys":4841},{"type":12,"linkType":13,"id":14},{"sys":4843},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4845},{"url":375,"details":4846,"fileName":381,"contentType":382},{"size":377,"image":4847},{"width":379,"height":380},{"sys":4849,"fields":4852},{"id":4850,"createdAt":4851},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":4853,"slug":4854,"articleIntro":4853,"category":4855},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[4856],{"metadata":4857,"sys":4860,"fields":4867},{"tags":4858,"concepts":4859},[],[],{"space":4861,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4863,"publishedVersion":331,"revision":62,"contentType":4865,"locale":29},{"sys":4862},{"type":12,"linkType":13,"id":14},{"sys":4864},{"id":21,"type":12,"linkType":22},{"sys":4866},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4868,"metaTitle":341,"metaDescription":342,"mainTitle":4869,"subtitle":360,"heroImage":4884,"ctaButton":383,"ctaLink":384},[340],{"data":4870,"content":4871,"nodeType":74},{},[4872,4878],{"data":4873,"content":4874,"nodeType":78},{},[4875],{"data":4876,"marks":4877,"value":352,"nodeType":82},{},[],{"data":4879,"content":4880,"nodeType":87},{},[4881],{"data":4882,"marks":4883,"value":359,"nodeType":82},{},[],{"metadata":4885,"sys":4888,"fields":4893},{"tags":4886,"concepts":4887},[],[],{"space":4889,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4891,"publishedVersion":62,"revision":44,"locale":29},{"sys":4890},{"type":12,"linkType":13,"id":14},{"sys":4892},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4894},{"url":375,"details":4895,"fileName":381,"contentType":382},{"size":377,"image":4896},{"width":379,"height":380},{"sys":4898,"fields":4901},{"id":4899,"createdAt":4900},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":4902,"slug":4903,"articleIntro":4904,"category":4905},"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",[4906],{"metadata":4907,"sys":4910,"fields":4917},{"tags":4908,"concepts":4909},[],[],{"space":4911,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4913,"publishedVersion":331,"revision":62,"contentType":4915,"locale":29},{"sys":4912},{"type":12,"linkType":13,"id":14},{"sys":4914},{"id":21,"type":12,"linkType":22},{"sys":4916},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4918,"metaTitle":341,"metaDescription":342,"mainTitle":4919,"subtitle":360,"heroImage":4934,"ctaButton":383,"ctaLink":384},[340],{"data":4920,"content":4921,"nodeType":74},{},[4922,4928],{"data":4923,"content":4924,"nodeType":78},{},[4925],{"data":4926,"marks":4927,"value":352,"nodeType":82},{},[],{"data":4929,"content":4930,"nodeType":87},{},[4931],{"data":4932,"marks":4933,"value":359,"nodeType":82},{},[],{"metadata":4935,"sys":4938,"fields":4943},{"tags":4936,"concepts":4937},[],[],{"space":4939,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4941,"publishedVersion":62,"revision":44,"locale":29},{"sys":4940},{"type":12,"linkType":13,"id":14},{"sys":4942},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4944},{"url":375,"details":4945,"fileName":381,"contentType":382},{"size":377,"image":4946},{"width":379,"height":380},{"sys":4948,"fields":4951},{"id":4949,"createdAt":4950},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":4952,"slug":4953,"articleIntro":4952,"category":4954},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[4955],{"metadata":4956,"sys":4959,"fields":4966},{"tags":4957,"concepts":4958},[],[],{"space":4960,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":4962,"publishedVersion":331,"revision":62,"contentType":4964,"locale":29},{"sys":4961},{"type":12,"linkType":13,"id":14},{"sys":4963},{"id":21,"type":12,"linkType":22},{"sys":4965},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":4967,"metaTitle":341,"metaDescription":342,"mainTitle":4968,"subtitle":360,"heroImage":4983,"ctaButton":383,"ctaLink":384},[340],{"data":4969,"content":4970,"nodeType":74},{},[4971,4977],{"data":4972,"content":4973,"nodeType":78},{},[4974],{"data":4975,"marks":4976,"value":352,"nodeType":82},{},[],{"data":4978,"content":4979,"nodeType":87},{},[4980],{"data":4981,"marks":4982,"value":359,"nodeType":82},{},[],{"metadata":4984,"sys":4987,"fields":4992},{"tags":4985,"concepts":4986},[],[],{"space":4988,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":4990,"publishedVersion":62,"revision":44,"locale":29},{"sys":4989},{"type":12,"linkType":13,"id":14},{"sys":4991},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":4993},{"url":375,"details":4994,"fileName":381,"contentType":382},{"size":377,"image":4995},{"width":379,"height":380},{"sys":4997,"fields":5000},{"id":4998,"createdAt":4999},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":5001,"slug":5002,"articleIntro":5001,"category":5003},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[5004],{"metadata":5005,"sys":5008,"fields":5015},{"tags":5006,"concepts":5007},[],[],{"space":5009,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5011,"publishedVersion":331,"revision":62,"contentType":5013,"locale":29},{"sys":5010},{"type":12,"linkType":13,"id":14},{"sys":5012},{"id":21,"type":12,"linkType":22},{"sys":5014},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5016,"metaTitle":341,"metaDescription":342,"mainTitle":5017,"subtitle":360,"heroImage":5032,"ctaButton":383,"ctaLink":384},[340],{"data":5018,"content":5019,"nodeType":74},{},[5020,5026],{"data":5021,"content":5022,"nodeType":78},{},[5023],{"data":5024,"marks":5025,"value":352,"nodeType":82},{},[],{"data":5027,"content":5028,"nodeType":87},{},[5029],{"data":5030,"marks":5031,"value":359,"nodeType":82},{},[],{"metadata":5033,"sys":5036,"fields":5041},{"tags":5034,"concepts":5035},[],[],{"space":5037,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5039,"publishedVersion":62,"revision":44,"locale":29},{"sys":5038},{"type":12,"linkType":13,"id":14},{"sys":5040},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5042},{"url":375,"details":5043,"fileName":381,"contentType":382},{"size":377,"image":5044},{"width":379,"height":380},{"sys":5046,"fields":5049},{"id":5047,"createdAt":5048},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":5050,"slug":5051,"articleIntro":5050,"category":5052},"Compte 6412 - Congés payés","compte-6412-conges-payes",[5053],{"metadata":5054,"sys":5057,"fields":5064},{"tags":5055,"concepts":5056},[],[],{"space":5058,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5060,"publishedVersion":331,"revision":62,"contentType":5062,"locale":29},{"sys":5059},{"type":12,"linkType":13,"id":14},{"sys":5061},{"id":21,"type":12,"linkType":22},{"sys":5063},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5065,"metaTitle":341,"metaDescription":342,"mainTitle":5066,"subtitle":360,"heroImage":5081,"ctaButton":383,"ctaLink":384},[340],{"data":5067,"content":5068,"nodeType":74},{},[5069,5075],{"data":5070,"content":5071,"nodeType":78},{},[5072],{"data":5073,"marks":5074,"value":352,"nodeType":82},{},[],{"data":5076,"content":5077,"nodeType":87},{},[5078],{"data":5079,"marks":5080,"value":359,"nodeType":82},{},[],{"metadata":5082,"sys":5085,"fields":5090},{"tags":5083,"concepts":5084},[],[],{"space":5086,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5088,"publishedVersion":62,"revision":44,"locale":29},{"sys":5087},{"type":12,"linkType":13,"id":14},{"sys":5089},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5091},{"url":375,"details":5092,"fileName":381,"contentType":382},{"size":377,"image":5093},{"width":379,"height":380},{"sys":5095,"fields":5098},{"id":5096,"createdAt":5097},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5099,"slug":5100,"articleIntro":5099,"category":5101},"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",[5102],{"metadata":5103,"sys":5106,"fields":5113},{"tags":5104,"concepts":5105},[],[],{"space":5107,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5109,"publishedVersion":331,"revision":62,"contentType":5111,"locale":29},{"sys":5108},{"type":12,"linkType":13,"id":14},{"sys":5110},{"id":21,"type":12,"linkType":22},{"sys":5112},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5114,"metaTitle":341,"metaDescription":342,"mainTitle":5115,"subtitle":360,"heroImage":5130,"ctaButton":383,"ctaLink":384},[340],{"data":5116,"content":5117,"nodeType":74},{},[5118,5124],{"data":5119,"content":5120,"nodeType":78},{},[5121],{"data":5122,"marks":5123,"value":352,"nodeType":82},{},[],{"data":5125,"content":5126,"nodeType":87},{},[5127],{"data":5128,"marks":5129,"value":359,"nodeType":82},{},[],{"metadata":5131,"sys":5134,"fields":5139},{"tags":5132,"concepts":5133},[],[],{"space":5135,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5137,"publishedVersion":62,"revision":44,"locale":29},{"sys":5136},{"type":12,"linkType":13,"id":14},{"sys":5138},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5140},{"url":375,"details":5141,"fileName":381,"contentType":382},{"size":377,"image":5142},{"width":379,"height":380},{"sys":5144,"fields":5147},{"id":5145,"createdAt":5146},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":5148,"slug":5149,"articleIntro":5148,"category":5150},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[5151],{"metadata":5152,"sys":5155,"fields":5162},{"tags":5153,"concepts":5154},[],[],{"space":5156,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5158,"publishedVersion":331,"revision":62,"contentType":5160,"locale":29},{"sys":5157},{"type":12,"linkType":13,"id":14},{"sys":5159},{"id":21,"type":12,"linkType":22},{"sys":5161},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5163,"metaTitle":341,"metaDescription":342,"mainTitle":5164,"subtitle":360,"heroImage":5179,"ctaButton":383,"ctaLink":384},[340],{"data":5165,"content":5166,"nodeType":74},{},[5167,5173],{"data":5168,"content":5169,"nodeType":78},{},[5170],{"data":5171,"marks":5172,"value":352,"nodeType":82},{},[],{"data":5174,"content":5175,"nodeType":87},{},[5176],{"data":5177,"marks":5178,"value":359,"nodeType":82},{},[],{"metadata":5180,"sys":5183,"fields":5188},{"tags":5181,"concepts":5182},[],[],{"space":5184,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5186,"publishedVersion":62,"revision":44,"locale":29},{"sys":5185},{"type":12,"linkType":13,"id":14},{"sys":5187},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5189},{"url":375,"details":5190,"fileName":381,"contentType":382},{"size":377,"image":5191},{"width":379,"height":380},{"sys":5193,"fields":5196},{"id":5194,"createdAt":5195},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":5197,"slug":5198,"articleIntro":5197,"category":5199},"6161 - Multirisques","compte-6161-multirisques",[5200],{"metadata":5201,"sys":5204,"fields":5211},{"tags":5202,"concepts":5203},[],[],{"space":5205,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5207,"publishedVersion":331,"revision":62,"contentType":5209,"locale":29},{"sys":5206},{"type":12,"linkType":13,"id":14},{"sys":5208},{"id":21,"type":12,"linkType":22},{"sys":5210},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5212,"metaTitle":341,"metaDescription":342,"mainTitle":5213,"subtitle":360,"heroImage":5228,"ctaButton":383,"ctaLink":384},[340],{"data":5214,"content":5215,"nodeType":74},{},[5216,5222],{"data":5217,"content":5218,"nodeType":78},{},[5219],{"data":5220,"marks":5221,"value":352,"nodeType":82},{},[],{"data":5223,"content":5224,"nodeType":87},{},[5225],{"data":5226,"marks":5227,"value":359,"nodeType":82},{},[],{"metadata":5229,"sys":5232,"fields":5237},{"tags":5230,"concepts":5231},[],[],{"space":5233,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5235,"publishedVersion":62,"revision":44,"locale":29},{"sys":5234},{"type":12,"linkType":13,"id":14},{"sys":5236},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5238},{"url":375,"details":5239,"fileName":381,"contentType":382},{"size":377,"image":5240},{"width":379,"height":380},{"sys":5242,"fields":5245},{"id":5243,"createdAt":5244},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":5246,"slug":5247,"articleIntro":5246,"category":5248},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[5249],{"metadata":5250,"sys":5253,"fields":5260},{"tags":5251,"concepts":5252},[],[],{"space":5254,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5256,"publishedVersion":331,"revision":62,"contentType":5258,"locale":29},{"sys":5255},{"type":12,"linkType":13,"id":14},{"sys":5257},{"id":21,"type":12,"linkType":22},{"sys":5259},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5261,"metaTitle":341,"metaDescription":342,"mainTitle":5262,"subtitle":360,"heroImage":5277,"ctaButton":383,"ctaLink":384},[340],{"data":5263,"content":5264,"nodeType":74},{},[5265,5271],{"data":5266,"content":5267,"nodeType":78},{},[5268],{"data":5269,"marks":5270,"value":352,"nodeType":82},{},[],{"data":5272,"content":5273,"nodeType":87},{},[5274],{"data":5275,"marks":5276,"value":359,"nodeType":82},{},[],{"metadata":5278,"sys":5281,"fields":5286},{"tags":5279,"concepts":5280},[],[],{"space":5282,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5284,"publishedVersion":62,"revision":44,"locale":29},{"sys":5283},{"type":12,"linkType":13,"id":14},{"sys":5285},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5287},{"url":375,"details":5288,"fileName":381,"contentType":382},{"size":377,"image":5289},{"width":379,"height":380},{"sys":5291,"fields":5294},{"id":5292,"createdAt":5293},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":5295,"slug":5296,"articleIntro":5295,"category":5297},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[5298],{"metadata":5299,"sys":5302,"fields":5309},{"tags":5300,"concepts":5301},[],[],{"space":5303,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5305,"publishedVersion":331,"revision":62,"contentType":5307,"locale":29},{"sys":5304},{"type":12,"linkType":13,"id":14},{"sys":5306},{"id":21,"type":12,"linkType":22},{"sys":5308},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5310,"metaTitle":341,"metaDescription":342,"mainTitle":5311,"subtitle":360,"heroImage":5326,"ctaButton":383,"ctaLink":384},[340],{"data":5312,"content":5313,"nodeType":74},{},[5314,5320],{"data":5315,"content":5316,"nodeType":78},{},[5317],{"data":5318,"marks":5319,"value":352,"nodeType":82},{},[],{"data":5321,"content":5322,"nodeType":87},{},[5323],{"data":5324,"marks":5325,"value":359,"nodeType":82},{},[],{"metadata":5327,"sys":5330,"fields":5335},{"tags":5328,"concepts":5329},[],[],{"space":5331,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5333,"publishedVersion":62,"revision":44,"locale":29},{"sys":5332},{"type":12,"linkType":13,"id":14},{"sys":5334},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5336},{"url":375,"details":5337,"fileName":381,"contentType":382},{"size":377,"image":5338},{"width":379,"height":380},{"sys":5340,"fields":5343},{"id":5341,"createdAt":5342},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":5344,"slug":5345,"articleIntro":5344,"category":5346},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[5347],{"metadata":5348,"sys":5351,"fields":5358},{"tags":5349,"concepts":5350},[],[],{"space":5352,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5354,"publishedVersion":331,"revision":62,"contentType":5356,"locale":29},{"sys":5353},{"type":12,"linkType":13,"id":14},{"sys":5355},{"id":21,"type":12,"linkType":22},{"sys":5357},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5359,"metaTitle":341,"metaDescription":342,"mainTitle":5360,"subtitle":360,"heroImage":5375,"ctaButton":383,"ctaLink":384},[340],{"data":5361,"content":5362,"nodeType":74},{},[5363,5369],{"data":5364,"content":5365,"nodeType":78},{},[5366],{"data":5367,"marks":5368,"value":352,"nodeType":82},{},[],{"data":5370,"content":5371,"nodeType":87},{},[5372],{"data":5373,"marks":5374,"value":359,"nodeType":82},{},[],{"metadata":5376,"sys":5379,"fields":5384},{"tags":5377,"concepts":5378},[],[],{"space":5380,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5382,"publishedVersion":62,"revision":44,"locale":29},{"sys":5381},{"type":12,"linkType":13,"id":14},{"sys":5383},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5385},{"url":375,"details":5386,"fileName":381,"contentType":382},{"size":377,"image":5387},{"width":379,"height":380},{"sys":5389,"fields":5392},{"id":5390,"createdAt":5391},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":5393,"slug":5394,"articleIntro":5393,"category":5395},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[5396],{"metadata":5397,"sys":5400,"fields":5407},{"tags":5398,"concepts":5399},[],[],{"space":5401,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5403,"publishedVersion":331,"revision":62,"contentType":5405,"locale":29},{"sys":5402},{"type":12,"linkType":13,"id":14},{"sys":5404},{"id":21,"type":12,"linkType":22},{"sys":5406},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5408,"metaTitle":341,"metaDescription":342,"mainTitle":5409,"subtitle":360,"heroImage":5424,"ctaButton":383,"ctaLink":384},[340],{"data":5410,"content":5411,"nodeType":74},{},[5412,5418],{"data":5413,"content":5414,"nodeType":78},{},[5415],{"data":5416,"marks":5417,"value":352,"nodeType":82},{},[],{"data":5419,"content":5420,"nodeType":87},{},[5421],{"data":5422,"marks":5423,"value":359,"nodeType":82},{},[],{"metadata":5425,"sys":5428,"fields":5433},{"tags":5426,"concepts":5427},[],[],{"space":5429,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5431,"publishedVersion":62,"revision":44,"locale":29},{"sys":5430},{"type":12,"linkType":13,"id":14},{"sys":5432},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5434},{"url":375,"details":5435,"fileName":381,"contentType":382},{"size":377,"image":5436},{"width":379,"height":380},{"sys":5438,"fields":5441},{"id":5439,"createdAt":5440},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":5442,"slug":5443,"articleIntro":5442,"category":5444},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[5445],{"metadata":5446,"sys":5449,"fields":5456},{"tags":5447,"concepts":5448},[],[],{"space":5450,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5452,"publishedVersion":331,"revision":62,"contentType":5454,"locale":29},{"sys":5451},{"type":12,"linkType":13,"id":14},{"sys":5453},{"id":21,"type":12,"linkType":22},{"sys":5455},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5457,"metaTitle":341,"metaDescription":342,"mainTitle":5458,"subtitle":360,"heroImage":5473,"ctaButton":383,"ctaLink":384},[340],{"data":5459,"content":5460,"nodeType":74},{},[5461,5467],{"data":5462,"content":5463,"nodeType":78},{},[5464],{"data":5465,"marks":5466,"value":352,"nodeType":82},{},[],{"data":5468,"content":5469,"nodeType":87},{},[5470],{"data":5471,"marks":5472,"value":359,"nodeType":82},{},[],{"metadata":5474,"sys":5477,"fields":5482},{"tags":5475,"concepts":5476},[],[],{"space":5478,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5480,"publishedVersion":62,"revision":44,"locale":29},{"sys":5479},{"type":12,"linkType":13,"id":14},{"sys":5481},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5483},{"url":375,"details":5484,"fileName":381,"contentType":382},{"size":377,"image":5485},{"width":379,"height":380},{"sys":5487,"fields":5490},{"id":5488,"createdAt":5489},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":5491,"slug":5492,"articleIntro":-1,"category":5493},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[5494],{"metadata":5495,"sys":5498,"fields":5505},{"tags":5496,"concepts":5497},[],[],{"space":5499,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5501,"publishedVersion":331,"revision":62,"contentType":5503,"locale":29},{"sys":5500},{"type":12,"linkType":13,"id":14},{"sys":5502},{"id":21,"type":12,"linkType":22},{"sys":5504},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5506,"metaTitle":341,"metaDescription":342,"mainTitle":5507,"subtitle":360,"heroImage":5522,"ctaButton":383,"ctaLink":384},[340],{"data":5508,"content":5509,"nodeType":74},{},[5510,5516],{"data":5511,"content":5512,"nodeType":78},{},[5513],{"data":5514,"marks":5515,"value":352,"nodeType":82},{},[],{"data":5517,"content":5518,"nodeType":87},{},[5519],{"data":5520,"marks":5521,"value":359,"nodeType":82},{},[],{"metadata":5523,"sys":5526,"fields":5531},{"tags":5524,"concepts":5525},[],[],{"space":5527,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5529,"publishedVersion":62,"revision":44,"locale":29},{"sys":5528},{"type":12,"linkType":13,"id":14},{"sys":5530},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5532},{"url":375,"details":5533,"fileName":381,"contentType":382},{"size":377,"image":5534},{"width":379,"height":380},{"sys":5536,"fields":5539},{"id":5537,"createdAt":5538},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":5540,"slug":5541,"articleIntro":5540,"category":5542},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[5543],{"metadata":5544,"sys":5547,"fields":5554},{"tags":5545,"concepts":5546},[],[],{"space":5548,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5550,"publishedVersion":331,"revision":62,"contentType":5552,"locale":29},{"sys":5549},{"type":12,"linkType":13,"id":14},{"sys":5551},{"id":21,"type":12,"linkType":22},{"sys":5553},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5555,"metaTitle":341,"metaDescription":342,"mainTitle":5556,"subtitle":360,"heroImage":5571,"ctaButton":383,"ctaLink":384},[340],{"data":5557,"content":5558,"nodeType":74},{},[5559,5565],{"data":5560,"content":5561,"nodeType":78},{},[5562],{"data":5563,"marks":5564,"value":352,"nodeType":82},{},[],{"data":5566,"content":5567,"nodeType":87},{},[5568],{"data":5569,"marks":5570,"value":359,"nodeType":82},{},[],{"metadata":5572,"sys":5575,"fields":5580},{"tags":5573,"concepts":5574},[],[],{"space":5576,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5578,"publishedVersion":62,"revision":44,"locale":29},{"sys":5577},{"type":12,"linkType":13,"id":14},{"sys":5579},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5581},{"url":375,"details":5582,"fileName":381,"contentType":382},{"size":377,"image":5583},{"width":379,"height":380},{"sys":5585,"fields":5588},{"id":5586,"createdAt":5587},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":5589,"slug":5590,"articleIntro":5589,"category":5591},"2748 - Autres prêts","compte-2748-autres-prets",[5592],{"metadata":5593,"sys":5596,"fields":5603},{"tags":5594,"concepts":5595},[],[],{"space":5597,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5599,"publishedVersion":331,"revision":62,"contentType":5601,"locale":29},{"sys":5598},{"type":12,"linkType":13,"id":14},{"sys":5600},{"id":21,"type":12,"linkType":22},{"sys":5602},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5604,"metaTitle":341,"metaDescription":342,"mainTitle":5605,"subtitle":360,"heroImage":5620,"ctaButton":383,"ctaLink":384},[340],{"data":5606,"content":5607,"nodeType":74},{},[5608,5614],{"data":5609,"content":5610,"nodeType":78},{},[5611],{"data":5612,"marks":5613,"value":352,"nodeType":82},{},[],{"data":5615,"content":5616,"nodeType":87},{},[5617],{"data":5618,"marks":5619,"value":359,"nodeType":82},{},[],{"metadata":5621,"sys":5624,"fields":5629},{"tags":5622,"concepts":5623},[],[],{"space":5625,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5627,"publishedVersion":62,"revision":44,"locale":29},{"sys":5626},{"type":12,"linkType":13,"id":14},{"sys":5628},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5630},{"url":375,"details":5631,"fileName":381,"contentType":382},{"size":377,"image":5632},{"width":379,"height":380},{"sys":5634,"fields":5637},{"id":5635,"createdAt":5636},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":5638,"slug":5639,"articleIntro":5638,"category":5640},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[5641],{"metadata":5642,"sys":5645,"fields":5652},{"tags":5643,"concepts":5644},[],[],{"space":5646,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5648,"publishedVersion":331,"revision":62,"contentType":5650,"locale":29},{"sys":5647},{"type":12,"linkType":13,"id":14},{"sys":5649},{"id":21,"type":12,"linkType":22},{"sys":5651},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5653,"metaTitle":341,"metaDescription":342,"mainTitle":5654,"subtitle":360,"heroImage":5669,"ctaButton":383,"ctaLink":384},[340],{"data":5655,"content":5656,"nodeType":74},{},[5657,5663],{"data":5658,"content":5659,"nodeType":78},{},[5660],{"data":5661,"marks":5662,"value":352,"nodeType":82},{},[],{"data":5664,"content":5665,"nodeType":87},{},[5666],{"data":5667,"marks":5668,"value":359,"nodeType":82},{},[],{"metadata":5670,"sys":5673,"fields":5678},{"tags":5671,"concepts":5672},[],[],{"space":5674,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5676,"publishedVersion":62,"revision":44,"locale":29},{"sys":5675},{"type":12,"linkType":13,"id":14},{"sys":5677},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5679},{"url":375,"details":5680,"fileName":381,"contentType":382},{"size":377,"image":5681},{"width":379,"height":380},{"sys":5683,"fields":5686},{"id":5684,"createdAt":5685},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":5687,"slug":5688,"articleIntro":5687,"category":5689},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[5690],{"metadata":5691,"sys":5694,"fields":5701},{"tags":5692,"concepts":5693},[],[],{"space":5695,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5697,"publishedVersion":331,"revision":62,"contentType":5699,"locale":29},{"sys":5696},{"type":12,"linkType":13,"id":14},{"sys":5698},{"id":21,"type":12,"linkType":22},{"sys":5700},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5702,"metaTitle":341,"metaDescription":342,"mainTitle":5703,"subtitle":360,"heroImage":5718,"ctaButton":383,"ctaLink":384},[340],{"data":5704,"content":5705,"nodeType":74},{},[5706,5712],{"data":5707,"content":5708,"nodeType":78},{},[5709],{"data":5710,"marks":5711,"value":352,"nodeType":82},{},[],{"data":5713,"content":5714,"nodeType":87},{},[5715],{"data":5716,"marks":5717,"value":359,"nodeType":82},{},[],{"metadata":5719,"sys":5722,"fields":5727},{"tags":5720,"concepts":5721},[],[],{"space":5723,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5725,"publishedVersion":62,"revision":44,"locale":29},{"sys":5724},{"type":12,"linkType":13,"id":14},{"sys":5726},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5728},{"url":375,"details":5729,"fileName":381,"contentType":382},{"size":377,"image":5730},{"width":379,"height":380},{"sys":5732,"fields":5735},{"id":5733,"createdAt":5734},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":5736,"slug":5737,"articleIntro":5738,"category":5739},"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.",[5740],{"metadata":5741,"sys":5744,"fields":5751},{"tags":5742,"concepts":5743},[],[],{"space":5745,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5747,"publishedVersion":331,"revision":62,"contentType":5749,"locale":29},{"sys":5746},{"type":12,"linkType":13,"id":14},{"sys":5748},{"id":21,"type":12,"linkType":22},{"sys":5750},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5752,"metaTitle":341,"metaDescription":342,"mainTitle":5753,"subtitle":360,"heroImage":5768,"ctaButton":383,"ctaLink":384},[340],{"data":5754,"content":5755,"nodeType":74},{},[5756,5762],{"data":5757,"content":5758,"nodeType":78},{},[5759],{"data":5760,"marks":5761,"value":352,"nodeType":82},{},[],{"data":5763,"content":5764,"nodeType":87},{},[5765],{"data":5766,"marks":5767,"value":359,"nodeType":82},{},[],{"metadata":5769,"sys":5772,"fields":5777},{"tags":5770,"concepts":5771},[],[],{"space":5773,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5775,"publishedVersion":62,"revision":44,"locale":29},{"sys":5774},{"type":12,"linkType":13,"id":14},{"sys":5776},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5778},{"url":375,"details":5779,"fileName":381,"contentType":382},{"size":377,"image":5780},{"width":379,"height":380},{"sys":5782,"fields":5785},{"id":5783,"createdAt":5784},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":5786,"slug":5787,"articleIntro":5786,"category":5788},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[5789],{"metadata":5790,"sys":5793,"fields":5800},{"tags":5791,"concepts":5792},[],[],{"space":5794,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5796,"publishedVersion":331,"revision":62,"contentType":5798,"locale":29},{"sys":5795},{"type":12,"linkType":13,"id":14},{"sys":5797},{"id":21,"type":12,"linkType":22},{"sys":5799},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5801,"metaTitle":341,"metaDescription":342,"mainTitle":5802,"subtitle":360,"heroImage":5817,"ctaButton":383,"ctaLink":384},[340],{"data":5803,"content":5804,"nodeType":74},{},[5805,5811],{"data":5806,"content":5807,"nodeType":78},{},[5808],{"data":5809,"marks":5810,"value":352,"nodeType":82},{},[],{"data":5812,"content":5813,"nodeType":87},{},[5814],{"data":5815,"marks":5816,"value":359,"nodeType":82},{},[],{"metadata":5818,"sys":5821,"fields":5826},{"tags":5819,"concepts":5820},[],[],{"space":5822,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5824,"publishedVersion":62,"revision":44,"locale":29},{"sys":5823},{"type":12,"linkType":13,"id":14},{"sys":5825},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5827},{"url":375,"details":5828,"fileName":381,"contentType":382},{"size":377,"image":5829},{"width":379,"height":380},{"sys":5831,"fields":5834},{"id":5832,"createdAt":5833},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":5835,"slug":5836,"articleIntro":5835,"category":5837},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[5838],{"metadata":5839,"sys":5842,"fields":5849},{"tags":5840,"concepts":5841},[],[],{"space":5843,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5845,"publishedVersion":331,"revision":62,"contentType":5847,"locale":29},{"sys":5844},{"type":12,"linkType":13,"id":14},{"sys":5846},{"id":21,"type":12,"linkType":22},{"sys":5848},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5850,"metaTitle":341,"metaDescription":342,"mainTitle":5851,"subtitle":360,"heroImage":5866,"ctaButton":383,"ctaLink":384},[340],{"data":5852,"content":5853,"nodeType":74},{},[5854,5860],{"data":5855,"content":5856,"nodeType":78},{},[5857],{"data":5858,"marks":5859,"value":352,"nodeType":82},{},[],{"data":5861,"content":5862,"nodeType":87},{},[5863],{"data":5864,"marks":5865,"value":359,"nodeType":82},{},[],{"metadata":5867,"sys":5870,"fields":5875},{"tags":5868,"concepts":5869},[],[],{"space":5871,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5873,"publishedVersion":62,"revision":44,"locale":29},{"sys":5872},{"type":12,"linkType":13,"id":14},{"sys":5874},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5876},{"url":375,"details":5877,"fileName":381,"contentType":382},{"size":377,"image":5878},{"width":379,"height":380},{"sys":5880,"fields":5883},{"id":5881,"createdAt":5882},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":5884,"slug":5885,"articleIntro":-1,"category":5886},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[5887],{"metadata":5888,"sys":5891,"fields":5898},{"tags":5889,"concepts":5890},[],[],{"space":5892,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5894,"publishedVersion":331,"revision":62,"contentType":5896,"locale":29},{"sys":5893},{"type":12,"linkType":13,"id":14},{"sys":5895},{"id":21,"type":12,"linkType":22},{"sys":5897},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5899,"metaTitle":341,"metaDescription":342,"mainTitle":5900,"subtitle":360,"heroImage":5915,"ctaButton":383,"ctaLink":384},[340],{"data":5901,"content":5902,"nodeType":74},{},[5903,5909],{"data":5904,"content":5905,"nodeType":78},{},[5906],{"data":5907,"marks":5908,"value":352,"nodeType":82},{},[],{"data":5910,"content":5911,"nodeType":87},{},[5912],{"data":5913,"marks":5914,"value":359,"nodeType":82},{},[],{"metadata":5916,"sys":5919,"fields":5924},{"tags":5917,"concepts":5918},[],[],{"space":5920,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5922,"publishedVersion":62,"revision":44,"locale":29},{"sys":5921},{"type":12,"linkType":13,"id":14},{"sys":5923},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5925},{"url":375,"details":5926,"fileName":381,"contentType":382},{"size":377,"image":5927},{"width":379,"height":380},{"sys":5929,"fields":5932},{"id":5930,"createdAt":5931},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":5933,"slug":5934,"articleIntro":5933,"category":5935},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[5936],{"metadata":5937,"sys":5940,"fields":5947},{"tags":5938,"concepts":5939},[],[],{"space":5941,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5943,"publishedVersion":331,"revision":62,"contentType":5945,"locale":29},{"sys":5942},{"type":12,"linkType":13,"id":14},{"sys":5944},{"id":21,"type":12,"linkType":22},{"sys":5946},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5948,"metaTitle":341,"metaDescription":342,"mainTitle":5949,"subtitle":360,"heroImage":5964,"ctaButton":383,"ctaLink":384},[340],{"data":5950,"content":5951,"nodeType":74},{},[5952,5958],{"data":5953,"content":5954,"nodeType":78},{},[5955],{"data":5956,"marks":5957,"value":352,"nodeType":82},{},[],{"data":5959,"content":5960,"nodeType":87},{},[5961],{"data":5962,"marks":5963,"value":359,"nodeType":82},{},[],{"metadata":5965,"sys":5968,"fields":5973},{"tags":5966,"concepts":5967},[],[],{"space":5969,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":5971,"publishedVersion":62,"revision":44,"locale":29},{"sys":5970},{"type":12,"linkType":13,"id":14},{"sys":5972},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":5974},{"url":375,"details":5975,"fileName":381,"contentType":382},{"size":377,"image":5976},{"width":379,"height":380},{"sys":5978,"fields":5981},{"id":5979,"createdAt":5980},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5982,"slug":5983,"articleIntro":5982,"category":5984},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5985],{"metadata":5986,"sys":5989,"fields":5996},{"tags":5987,"concepts":5988},[],[],{"space":5990,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":5992,"publishedVersion":331,"revision":62,"contentType":5994,"locale":29},{"sys":5991},{"type":12,"linkType":13,"id":14},{"sys":5993},{"id":21,"type":12,"linkType":22},{"sys":5995},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":5997,"metaTitle":341,"metaDescription":342,"mainTitle":5998,"subtitle":360,"heroImage":6013,"ctaButton":383,"ctaLink":384},[340],{"data":5999,"content":6000,"nodeType":74},{},[6001,6007],{"data":6002,"content":6003,"nodeType":78},{},[6004],{"data":6005,"marks":6006,"value":352,"nodeType":82},{},[],{"data":6008,"content":6009,"nodeType":87},{},[6010],{"data":6011,"marks":6012,"value":359,"nodeType":82},{},[],{"metadata":6014,"sys":6017,"fields":6022},{"tags":6015,"concepts":6016},[],[],{"space":6018,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6020,"publishedVersion":62,"revision":44,"locale":29},{"sys":6019},{"type":12,"linkType":13,"id":14},{"sys":6021},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6023},{"url":375,"details":6024,"fileName":381,"contentType":382},{"size":377,"image":6025},{"width":379,"height":380},{"sys":6027,"fields":6030},{"id":6028,"createdAt":6029},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":6031,"slug":6032,"articleIntro":6031,"category":6033},"78174 - Créances","compte-78174-creances",[6034],{"metadata":6035,"sys":6038,"fields":6045},{"tags":6036,"concepts":6037},[],[],{"space":6039,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6041,"publishedVersion":331,"revision":62,"contentType":6043,"locale":29},{"sys":6040},{"type":12,"linkType":13,"id":14},{"sys":6042},{"id":21,"type":12,"linkType":22},{"sys":6044},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6046,"metaTitle":341,"metaDescription":342,"mainTitle":6047,"subtitle":360,"heroImage":6062,"ctaButton":383,"ctaLink":384},[340],{"data":6048,"content":6049,"nodeType":74},{},[6050,6056],{"data":6051,"content":6052,"nodeType":78},{},[6053],{"data":6054,"marks":6055,"value":352,"nodeType":82},{},[],{"data":6057,"content":6058,"nodeType":87},{},[6059],{"data":6060,"marks":6061,"value":359,"nodeType":82},{},[],{"metadata":6063,"sys":6066,"fields":6071},{"tags":6064,"concepts":6065},[],[],{"space":6067,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6069,"publishedVersion":62,"revision":44,"locale":29},{"sys":6068},{"type":12,"linkType":13,"id":14},{"sys":6070},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6072},{"url":375,"details":6073,"fileName":381,"contentType":382},{"size":377,"image":6074},{"width":379,"height":380},{"sys":6076,"fields":6079},{"id":6077,"createdAt":6078},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":6080,"slug":6081,"articleIntro":6080,"category":6082},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[6083],{"metadata":6084,"sys":6087,"fields":6094},{"tags":6085,"concepts":6086},[],[],{"space":6088,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6090,"publishedVersion":331,"revision":62,"contentType":6092,"locale":29},{"sys":6089},{"type":12,"linkType":13,"id":14},{"sys":6091},{"id":21,"type":12,"linkType":22},{"sys":6093},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6095,"metaTitle":341,"metaDescription":342,"mainTitle":6096,"subtitle":360,"heroImage":6111,"ctaButton":383,"ctaLink":384},[340],{"data":6097,"content":6098,"nodeType":74},{},[6099,6105],{"data":6100,"content":6101,"nodeType":78},{},[6102],{"data":6103,"marks":6104,"value":352,"nodeType":82},{},[],{"data":6106,"content":6107,"nodeType":87},{},[6108],{"data":6109,"marks":6110,"value":359,"nodeType":82},{},[],{"metadata":6112,"sys":6115,"fields":6120},{"tags":6113,"concepts":6114},[],[],{"space":6116,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6118,"publishedVersion":62,"revision":44,"locale":29},{"sys":6117},{"type":12,"linkType":13,"id":14},{"sys":6119},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6121},{"url":375,"details":6122,"fileName":381,"contentType":382},{"size":377,"image":6123},{"width":379,"height":380},{"sys":6125,"fields":6128},{"id":6126,"createdAt":6127},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":6129,"slug":6130,"articleIntro":6129,"category":6131},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[6132],{"metadata":6133,"sys":6136,"fields":6143},{"tags":6134,"concepts":6135},[],[],{"space":6137,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6139,"publishedVersion":331,"revision":62,"contentType":6141,"locale":29},{"sys":6138},{"type":12,"linkType":13,"id":14},{"sys":6140},{"id":21,"type":12,"linkType":22},{"sys":6142},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6144,"metaTitle":341,"metaDescription":342,"mainTitle":6145,"subtitle":360,"heroImage":6160,"ctaButton":383,"ctaLink":384},[340],{"data":6146,"content":6147,"nodeType":74},{},[6148,6154],{"data":6149,"content":6150,"nodeType":78},{},[6151],{"data":6152,"marks":6153,"value":352,"nodeType":82},{},[],{"data":6155,"content":6156,"nodeType":87},{},[6157],{"data":6158,"marks":6159,"value":359,"nodeType":82},{},[],{"metadata":6161,"sys":6164,"fields":6169},{"tags":6162,"concepts":6163},[],[],{"space":6165,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6167,"publishedVersion":62,"revision":44,"locale":29},{"sys":6166},{"type":12,"linkType":13,"id":14},{"sys":6168},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6170},{"url":375,"details":6171,"fileName":381,"contentType":382},{"size":377,"image":6172},{"width":379,"height":380},{"sys":6174,"fields":6177},{"id":6175,"createdAt":6176},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":6178,"slug":6179,"articleIntro":6178,"category":6180},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[6181],{"metadata":6182,"sys":6185,"fields":6192},{"tags":6183,"concepts":6184},[],[],{"space":6186,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6188,"publishedVersion":331,"revision":62,"contentType":6190,"locale":29},{"sys":6187},{"type":12,"linkType":13,"id":14},{"sys":6189},{"id":21,"type":12,"linkType":22},{"sys":6191},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6193,"metaTitle":341,"metaDescription":342,"mainTitle":6194,"subtitle":360,"heroImage":6209,"ctaButton":383,"ctaLink":384},[340],{"data":6195,"content":6196,"nodeType":74},{},[6197,6203],{"data":6198,"content":6199,"nodeType":78},{},[6200],{"data":6201,"marks":6202,"value":352,"nodeType":82},{},[],{"data":6204,"content":6205,"nodeType":87},{},[6206],{"data":6207,"marks":6208,"value":359,"nodeType":82},{},[],{"metadata":6210,"sys":6213,"fields":6218},{"tags":6211,"concepts":6212},[],[],{"space":6214,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6216,"publishedVersion":62,"revision":44,"locale":29},{"sys":6215},{"type":12,"linkType":13,"id":14},{"sys":6217},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6219},{"url":375,"details":6220,"fileName":381,"contentType":382},{"size":377,"image":6221},{"width":379,"height":380},{"sys":6223,"fields":6226},{"id":6224,"createdAt":6225},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":6227,"slug":6228,"articleIntro":6227,"category":6229},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[6230],{"metadata":6231,"sys":6234,"fields":6241},{"tags":6232,"concepts":6233},[],[],{"space":6235,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6237,"publishedVersion":331,"revision":62,"contentType":6239,"locale":29},{"sys":6236},{"type":12,"linkType":13,"id":14},{"sys":6238},{"id":21,"type":12,"linkType":22},{"sys":6240},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6242,"metaTitle":341,"metaDescription":342,"mainTitle":6243,"subtitle":360,"heroImage":6258,"ctaButton":383,"ctaLink":384},[340],{"data":6244,"content":6245,"nodeType":74},{},[6246,6252],{"data":6247,"content":6248,"nodeType":78},{},[6249],{"data":6250,"marks":6251,"value":352,"nodeType":82},{},[],{"data":6253,"content":6254,"nodeType":87},{},[6255],{"data":6256,"marks":6257,"value":359,"nodeType":82},{},[],{"metadata":6259,"sys":6262,"fields":6267},{"tags":6260,"concepts":6261},[],[],{"space":6263,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6265,"publishedVersion":62,"revision":44,"locale":29},{"sys":6264},{"type":12,"linkType":13,"id":14},{"sys":6266},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6268},{"url":375,"details":6269,"fileName":381,"contentType":382},{"size":377,"image":6270},{"width":379,"height":380},{"sys":6272,"fields":6275},{"id":6273,"createdAt":6274},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":6276,"slug":6277,"articleIntro":6276,"category":6278},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[6279],{"metadata":6280,"sys":6283,"fields":6290},{"tags":6281,"concepts":6282},[],[],{"space":6284,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6286,"publishedVersion":331,"revision":62,"contentType":6288,"locale":29},{"sys":6285},{"type":12,"linkType":13,"id":14},{"sys":6287},{"id":21,"type":12,"linkType":22},{"sys":6289},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6291,"metaTitle":341,"metaDescription":342,"mainTitle":6292,"subtitle":360,"heroImage":6307,"ctaButton":383,"ctaLink":384},[340],{"data":6293,"content":6294,"nodeType":74},{},[6295,6301],{"data":6296,"content":6297,"nodeType":78},{},[6298],{"data":6299,"marks":6300,"value":352,"nodeType":82},{},[],{"data":6302,"content":6303,"nodeType":87},{},[6304],{"data":6305,"marks":6306,"value":359,"nodeType":82},{},[],{"metadata":6308,"sys":6311,"fields":6316},{"tags":6309,"concepts":6310},[],[],{"space":6312,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6314,"publishedVersion":62,"revision":44,"locale":29},{"sys":6313},{"type":12,"linkType":13,"id":14},{"sys":6315},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6317},{"url":375,"details":6318,"fileName":381,"contentType":382},{"size":377,"image":6319},{"width":379,"height":380},{"sys":6321,"fields":6324},{"id":6322,"createdAt":6323},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":6325,"slug":6326,"articleIntro":6325,"category":6327},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[6328],{"metadata":6329,"sys":6332,"fields":6339},{"tags":6330,"concepts":6331},[],[],{"space":6333,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6335,"publishedVersion":331,"revision":62,"contentType":6337,"locale":29},{"sys":6334},{"type":12,"linkType":13,"id":14},{"sys":6336},{"id":21,"type":12,"linkType":22},{"sys":6338},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6340,"metaTitle":341,"metaDescription":342,"mainTitle":6341,"subtitle":360,"heroImage":6356,"ctaButton":383,"ctaLink":384},[340],{"data":6342,"content":6343,"nodeType":74},{},[6344,6350],{"data":6345,"content":6346,"nodeType":78},{},[6347],{"data":6348,"marks":6349,"value":352,"nodeType":82},{},[],{"data":6351,"content":6352,"nodeType":87},{},[6353],{"data":6354,"marks":6355,"value":359,"nodeType":82},{},[],{"metadata":6357,"sys":6360,"fields":6365},{"tags":6358,"concepts":6359},[],[],{"space":6361,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6363,"publishedVersion":62,"revision":44,"locale":29},{"sys":6362},{"type":12,"linkType":13,"id":14},{"sys":6364},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6366},{"url":375,"details":6367,"fileName":381,"contentType":382},{"size":377,"image":6368},{"width":379,"height":380},{"sys":6370,"fields":6373},{"id":6371,"createdAt":6372},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":6374,"slug":6375,"articleIntro":6374,"category":6376},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[6377],{"metadata":6378,"sys":6381,"fields":6388},{"tags":6379,"concepts":6380},[],[],{"space":6382,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6384,"publishedVersion":331,"revision":62,"contentType":6386,"locale":29},{"sys":6383},{"type":12,"linkType":13,"id":14},{"sys":6385},{"id":21,"type":12,"linkType":22},{"sys":6387},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6389,"metaTitle":341,"metaDescription":342,"mainTitle":6390,"subtitle":360,"heroImage":6405,"ctaButton":383,"ctaLink":384},[340],{"data":6391,"content":6392,"nodeType":74},{},[6393,6399],{"data":6394,"content":6395,"nodeType":78},{},[6396],{"data":6397,"marks":6398,"value":352,"nodeType":82},{},[],{"data":6400,"content":6401,"nodeType":87},{},[6402],{"data":6403,"marks":6404,"value":359,"nodeType":82},{},[],{"metadata":6406,"sys":6409,"fields":6414},{"tags":6407,"concepts":6408},[],[],{"space":6410,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6412,"publishedVersion":62,"revision":44,"locale":29},{"sys":6411},{"type":12,"linkType":13,"id":14},{"sys":6413},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6415},{"url":375,"details":6416,"fileName":381,"contentType":382},{"size":377,"image":6417},{"width":379,"height":380},{"sys":6419,"fields":6422},{"id":6420,"createdAt":6421},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":6423,"slug":6424,"articleIntro":-1,"category":6425},"Compte 518 - Intérêts courus","compte-518-interets-courus",[6426],{"metadata":6427,"sys":6430,"fields":6437},{"tags":6428,"concepts":6429},[],[],{"space":6431,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6433,"publishedVersion":331,"revision":62,"contentType":6435,"locale":29},{"sys":6432},{"type":12,"linkType":13,"id":14},{"sys":6434},{"id":21,"type":12,"linkType":22},{"sys":6436},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6438,"metaTitle":341,"metaDescription":342,"mainTitle":6439,"subtitle":360,"heroImage":6454,"ctaButton":383,"ctaLink":384},[340],{"data":6440,"content":6441,"nodeType":74},{},[6442,6448],{"data":6443,"content":6444,"nodeType":78},{},[6445],{"data":6446,"marks":6447,"value":352,"nodeType":82},{},[],{"data":6449,"content":6450,"nodeType":87},{},[6451],{"data":6452,"marks":6453,"value":359,"nodeType":82},{},[],{"metadata":6455,"sys":6458,"fields":6463},{"tags":6456,"concepts":6457},[],[],{"space":6459,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6461,"publishedVersion":62,"revision":44,"locale":29},{"sys":6460},{"type":12,"linkType":13,"id":14},{"sys":6462},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6464},{"url":375,"details":6465,"fileName":381,"contentType":382},{"size":377,"image":6466},{"width":379,"height":380},{"sys":6468,"fields":6471},{"id":6469,"createdAt":6470},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":6472,"slug":6473,"articleIntro":-1,"category":6474},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[6475],{"metadata":6476,"sys":6479,"fields":6486},{"tags":6477,"concepts":6478},[],[],{"space":6480,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6482,"publishedVersion":331,"revision":62,"contentType":6484,"locale":29},{"sys":6481},{"type":12,"linkType":13,"id":14},{"sys":6483},{"id":21,"type":12,"linkType":22},{"sys":6485},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6487,"metaTitle":341,"metaDescription":342,"mainTitle":6488,"subtitle":360,"heroImage":6503,"ctaButton":383,"ctaLink":384},[340],{"data":6489,"content":6490,"nodeType":74},{},[6491,6497],{"data":6492,"content":6493,"nodeType":78},{},[6494],{"data":6495,"marks":6496,"value":352,"nodeType":82},{},[],{"data":6498,"content":6499,"nodeType":87},{},[6500],{"data":6501,"marks":6502,"value":359,"nodeType":82},{},[],{"metadata":6504,"sys":6507,"fields":6512},{"tags":6505,"concepts":6506},[],[],{"space":6508,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6510,"publishedVersion":62,"revision":44,"locale":29},{"sys":6509},{"type":12,"linkType":13,"id":14},{"sys":6511},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6513},{"url":375,"details":6514,"fileName":381,"contentType":382},{"size":377,"image":6515},{"width":379,"height":380},{"sys":6517,"fields":6520},{"id":6518,"createdAt":6519},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":6521,"slug":6522,"articleIntro":6521,"category":6523},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[6524],{"metadata":6525,"sys":6528,"fields":6535},{"tags":6526,"concepts":6527},[],[],{"space":6529,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6531,"publishedVersion":331,"revision":62,"contentType":6533,"locale":29},{"sys":6530},{"type":12,"linkType":13,"id":14},{"sys":6532},{"id":21,"type":12,"linkType":22},{"sys":6534},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6536,"metaTitle":341,"metaDescription":342,"mainTitle":6537,"subtitle":360,"heroImage":6552,"ctaButton":383,"ctaLink":384},[340],{"data":6538,"content":6539,"nodeType":74},{},[6540,6546],{"data":6541,"content":6542,"nodeType":78},{},[6543],{"data":6544,"marks":6545,"value":352,"nodeType":82},{},[],{"data":6547,"content":6548,"nodeType":87},{},[6549],{"data":6550,"marks":6551,"value":359,"nodeType":82},{},[],{"metadata":6553,"sys":6556,"fields":6561},{"tags":6554,"concepts":6555},[],[],{"space":6557,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6559,"publishedVersion":62,"revision":44,"locale":29},{"sys":6558},{"type":12,"linkType":13,"id":14},{"sys":6560},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6562},{"url":375,"details":6563,"fileName":381,"contentType":382},{"size":377,"image":6564},{"width":379,"height":380},{"sys":6566,"fields":6569},{"id":6567,"createdAt":6568},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":6570,"slug":6571,"articleIntro":6570,"category":6572},"331 - Produits en cours","compte-331-produits-en-cours",[6573],{"metadata":6574,"sys":6577,"fields":6584},{"tags":6575,"concepts":6576},[],[],{"space":6578,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6580,"publishedVersion":331,"revision":62,"contentType":6582,"locale":29},{"sys":6579},{"type":12,"linkType":13,"id":14},{"sys":6581},{"id":21,"type":12,"linkType":22},{"sys":6583},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6585,"metaTitle":341,"metaDescription":342,"mainTitle":6586,"subtitle":360,"heroImage":6601,"ctaButton":383,"ctaLink":384},[340],{"data":6587,"content":6588,"nodeType":74},{},[6589,6595],{"data":6590,"content":6591,"nodeType":78},{},[6592],{"data":6593,"marks":6594,"value":352,"nodeType":82},{},[],{"data":6596,"content":6597,"nodeType":87},{},[6598],{"data":6599,"marks":6600,"value":359,"nodeType":82},{},[],{"metadata":6602,"sys":6605,"fields":6610},{"tags":6603,"concepts":6604},[],[],{"space":6606,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6608,"publishedVersion":62,"revision":44,"locale":29},{"sys":6607},{"type":12,"linkType":13,"id":14},{"sys":6609},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6611},{"url":375,"details":6612,"fileName":381,"contentType":382},{"size":377,"image":6613},{"width":379,"height":380},{"sys":6615,"fields":6618},{"id":6616,"createdAt":6617},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":6619,"slug":6620,"articleIntro":6619,"category":6621},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[6622],{"metadata":6623,"sys":6626,"fields":6633},{"tags":6624,"concepts":6625},[],[],{"space":6627,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6629,"publishedVersion":331,"revision":62,"contentType":6631,"locale":29},{"sys":6628},{"type":12,"linkType":13,"id":14},{"sys":6630},{"id":21,"type":12,"linkType":22},{"sys":6632},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6634,"metaTitle":341,"metaDescription":342,"mainTitle":6635,"subtitle":360,"heroImage":6650,"ctaButton":383,"ctaLink":384},[340],{"data":6636,"content":6637,"nodeType":74},{},[6638,6644],{"data":6639,"content":6640,"nodeType":78},{},[6641],{"data":6642,"marks":6643,"value":352,"nodeType":82},{},[],{"data":6645,"content":6646,"nodeType":87},{},[6647],{"data":6648,"marks":6649,"value":359,"nodeType":82},{},[],{"metadata":6651,"sys":6654,"fields":6659},{"tags":6652,"concepts":6653},[],[],{"space":6655,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6657,"publishedVersion":62,"revision":44,"locale":29},{"sys":6656},{"type":12,"linkType":13,"id":14},{"sys":6658},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6660},{"url":375,"details":6661,"fileName":381,"contentType":382},{"size":377,"image":6662},{"width":379,"height":380},{"sys":6664,"fields":6667},{"id":6665,"createdAt":6666},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":6668,"slug":6669,"articleIntro":6668,"category":6670},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[6671],{"metadata":6672,"sys":6675,"fields":6682},{"tags":6673,"concepts":6674},[],[],{"space":6676,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6678,"publishedVersion":331,"revision":62,"contentType":6680,"locale":29},{"sys":6677},{"type":12,"linkType":13,"id":14},{"sys":6679},{"id":21,"type":12,"linkType":22},{"sys":6681},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6683,"metaTitle":341,"metaDescription":342,"mainTitle":6684,"subtitle":360,"heroImage":6699,"ctaButton":383,"ctaLink":384},[340],{"data":6685,"content":6686,"nodeType":74},{},[6687,6693],{"data":6688,"content":6689,"nodeType":78},{},[6690],{"data":6691,"marks":6692,"value":352,"nodeType":82},{},[],{"data":6694,"content":6695,"nodeType":87},{},[6696],{"data":6697,"marks":6698,"value":359,"nodeType":82},{},[],{"metadata":6700,"sys":6703,"fields":6708},{"tags":6701,"concepts":6702},[],[],{"space":6704,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6706,"publishedVersion":62,"revision":44,"locale":29},{"sys":6705},{"type":12,"linkType":13,"id":14},{"sys":6707},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6709},{"url":375,"details":6710,"fileName":381,"contentType":382},{"size":377,"image":6711},{"width":379,"height":380},{"sys":6713,"fields":6716},{"id":6714,"createdAt":6715},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":6717,"slug":6718,"articleIntro":6717,"category":6719},"6097 - de marchandises","compte-6097-de-marchandises",[6720],{"metadata":6721,"sys":6724,"fields":6731},{"tags":6722,"concepts":6723},[],[],{"space":6725,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6727,"publishedVersion":331,"revision":62,"contentType":6729,"locale":29},{"sys":6726},{"type":12,"linkType":13,"id":14},{"sys":6728},{"id":21,"type":12,"linkType":22},{"sys":6730},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6732,"metaTitle":341,"metaDescription":342,"mainTitle":6733,"subtitle":360,"heroImage":6748,"ctaButton":383,"ctaLink":384},[340],{"data":6734,"content":6735,"nodeType":74},{},[6736,6742],{"data":6737,"content":6738,"nodeType":78},{},[6739],{"data":6740,"marks":6741,"value":352,"nodeType":82},{},[],{"data":6743,"content":6744,"nodeType":87},{},[6745],{"data":6746,"marks":6747,"value":359,"nodeType":82},{},[],{"metadata":6749,"sys":6752,"fields":6757},{"tags":6750,"concepts":6751},[],[],{"space":6753,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6755,"publishedVersion":62,"revision":44,"locale":29},{"sys":6754},{"type":12,"linkType":13,"id":14},{"sys":6756},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6758},{"url":375,"details":6759,"fileName":381,"contentType":382},{"size":377,"image":6760},{"width":379,"height":380},{"sys":6762,"fields":6765},{"id":6763,"createdAt":6764},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":6766,"slug":6767,"articleIntro":-1,"category":6768},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[6769],{"metadata":6770,"sys":6773,"fields":6780},{"tags":6771,"concepts":6772},[],[],{"space":6774,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6776,"publishedVersion":331,"revision":62,"contentType":6778,"locale":29},{"sys":6775},{"type":12,"linkType":13,"id":14},{"sys":6777},{"id":21,"type":12,"linkType":22},{"sys":6779},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6781,"metaTitle":341,"metaDescription":342,"mainTitle":6782,"subtitle":360,"heroImage":6797,"ctaButton":383,"ctaLink":384},[340],{"data":6783,"content":6784,"nodeType":74},{},[6785,6791],{"data":6786,"content":6787,"nodeType":78},{},[6788],{"data":6789,"marks":6790,"value":352,"nodeType":82},{},[],{"data":6792,"content":6793,"nodeType":87},{},[6794],{"data":6795,"marks":6796,"value":359,"nodeType":82},{},[],{"metadata":6798,"sys":6801,"fields":6806},{"tags":6799,"concepts":6800},[],[],{"space":6802,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6804,"publishedVersion":62,"revision":44,"locale":29},{"sys":6803},{"type":12,"linkType":13,"id":14},{"sys":6805},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6807},{"url":375,"details":6808,"fileName":381,"contentType":382},{"size":377,"image":6809},{"width":379,"height":380},{"sys":6811,"fields":6814},{"id":6812,"createdAt":6813},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":6815,"slug":6816,"articleIntro":-1,"category":6817},"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",[6818],{"metadata":6819,"sys":6822,"fields":6829},{"tags":6820,"concepts":6821},[],[],{"space":6823,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6825,"publishedVersion":331,"revision":62,"contentType":6827,"locale":29},{"sys":6824},{"type":12,"linkType":13,"id":14},{"sys":6826},{"id":21,"type":12,"linkType":22},{"sys":6828},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6830,"metaTitle":341,"metaDescription":342,"mainTitle":6831,"subtitle":360,"heroImage":6846,"ctaButton":383,"ctaLink":384},[340],{"data":6832,"content":6833,"nodeType":74},{},[6834,6840],{"data":6835,"content":6836,"nodeType":78},{},[6837],{"data":6838,"marks":6839,"value":352,"nodeType":82},{},[],{"data":6841,"content":6842,"nodeType":87},{},[6843],{"data":6844,"marks":6845,"value":359,"nodeType":82},{},[],{"metadata":6847,"sys":6850,"fields":6855},{"tags":6848,"concepts":6849},[],[],{"space":6851,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6853,"publishedVersion":62,"revision":44,"locale":29},{"sys":6852},{"type":12,"linkType":13,"id":14},{"sys":6854},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6856},{"url":375,"details":6857,"fileName":381,"contentType":382},{"size":377,"image":6858},{"width":379,"height":380},{"sys":6860,"fields":6863},{"id":6861,"createdAt":6862},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":6864,"slug":6865,"articleIntro":6864,"category":6866},"Compte 6156 - Maintenance","compte-6156-maintenance",[6867],{"metadata":6868,"sys":6871,"fields":6878},{"tags":6869,"concepts":6870},[],[],{"space":6872,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6874,"publishedVersion":331,"revision":62,"contentType":6876,"locale":29},{"sys":6873},{"type":12,"linkType":13,"id":14},{"sys":6875},{"id":21,"type":12,"linkType":22},{"sys":6877},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6879,"metaTitle":341,"metaDescription":342,"mainTitle":6880,"subtitle":360,"heroImage":6895,"ctaButton":383,"ctaLink":384},[340],{"data":6881,"content":6882,"nodeType":74},{},[6883,6889],{"data":6884,"content":6885,"nodeType":78},{},[6886],{"data":6887,"marks":6888,"value":352,"nodeType":82},{},[],{"data":6890,"content":6891,"nodeType":87},{},[6892],{"data":6893,"marks":6894,"value":359,"nodeType":82},{},[],{"metadata":6896,"sys":6899,"fields":6904},{"tags":6897,"concepts":6898},[],[],{"space":6900,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6902,"publishedVersion":62,"revision":44,"locale":29},{"sys":6901},{"type":12,"linkType":13,"id":14},{"sys":6903},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6905},{"url":375,"details":6906,"fileName":381,"contentType":382},{"size":377,"image":6907},{"width":379,"height":380},{"sys":6909,"fields":6912},{"id":6910,"createdAt":6911},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":6913,"slug":6914,"articleIntro":6913,"category":6915},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[6916],{"metadata":6917,"sys":6920,"fields":6927},{"tags":6918,"concepts":6919},[],[],{"space":6921,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6923,"publishedVersion":331,"revision":62,"contentType":6925,"locale":29},{"sys":6922},{"type":12,"linkType":13,"id":14},{"sys":6924},{"id":21,"type":12,"linkType":22},{"sys":6926},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6928,"metaTitle":341,"metaDescription":342,"mainTitle":6929,"subtitle":360,"heroImage":6944,"ctaButton":383,"ctaLink":384},[340],{"data":6930,"content":6931,"nodeType":74},{},[6932,6938],{"data":6933,"content":6934,"nodeType":78},{},[6935],{"data":6936,"marks":6937,"value":352,"nodeType":82},{},[],{"data":6939,"content":6940,"nodeType":87},{},[6941],{"data":6942,"marks":6943,"value":359,"nodeType":82},{},[],{"metadata":6945,"sys":6948,"fields":6953},{"tags":6946,"concepts":6947},[],[],{"space":6949,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":6951,"publishedVersion":62,"revision":44,"locale":29},{"sys":6950},{"type":12,"linkType":13,"id":14},{"sys":6952},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":6954},{"url":375,"details":6955,"fileName":381,"contentType":382},{"size":377,"image":6956},{"width":379,"height":380},{"sys":6958,"fields":6961},{"id":6959,"createdAt":6960},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":6962,"slug":6963,"articleIntro":6962,"category":6964},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[6965],{"metadata":6966,"sys":6969,"fields":6976},{"tags":6967,"concepts":6968},[],[],{"space":6970,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":6972,"publishedVersion":331,"revision":62,"contentType":6974,"locale":29},{"sys":6971},{"type":12,"linkType":13,"id":14},{"sys":6973},{"id":21,"type":12,"linkType":22},{"sys":6975},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":6977,"metaTitle":341,"metaDescription":342,"mainTitle":6978,"subtitle":360,"heroImage":6993,"ctaButton":383,"ctaLink":384},[340],{"data":6979,"content":6980,"nodeType":74},{},[6981,6987],{"data":6982,"content":6983,"nodeType":78},{},[6984],{"data":6985,"marks":6986,"value":352,"nodeType":82},{},[],{"data":6988,"content":6989,"nodeType":87},{},[6990],{"data":6991,"marks":6992,"value":359,"nodeType":82},{},[],{"metadata":6994,"sys":6997,"fields":7002},{"tags":6995,"concepts":6996},[],[],{"space":6998,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7000,"publishedVersion":62,"revision":44,"locale":29},{"sys":6999},{"type":12,"linkType":13,"id":14},{"sys":7001},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7003},{"url":375,"details":7004,"fileName":381,"contentType":382},{"size":377,"image":7005},{"width":379,"height":380},{"sys":7007,"fields":7010},{"id":7008,"createdAt":7009},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":7011,"slug":7012,"articleIntro":7011,"category":7013},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[7014],{"metadata":7015,"sys":7018,"fields":7025},{"tags":7016,"concepts":7017},[],[],{"space":7019,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7021,"publishedVersion":331,"revision":62,"contentType":7023,"locale":29},{"sys":7020},{"type":12,"linkType":13,"id":14},{"sys":7022},{"id":21,"type":12,"linkType":22},{"sys":7024},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7026,"metaTitle":341,"metaDescription":342,"mainTitle":7027,"subtitle":360,"heroImage":7042,"ctaButton":383,"ctaLink":384},[340],{"data":7028,"content":7029,"nodeType":74},{},[7030,7036],{"data":7031,"content":7032,"nodeType":78},{},[7033],{"data":7034,"marks":7035,"value":352,"nodeType":82},{},[],{"data":7037,"content":7038,"nodeType":87},{},[7039],{"data":7040,"marks":7041,"value":359,"nodeType":82},{},[],{"metadata":7043,"sys":7046,"fields":7051},{"tags":7044,"concepts":7045},[],[],{"space":7047,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7049,"publishedVersion":62,"revision":44,"locale":29},{"sys":7048},{"type":12,"linkType":13,"id":14},{"sys":7050},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7052},{"url":375,"details":7053,"fileName":381,"contentType":382},{"size":377,"image":7054},{"width":379,"height":380},{"sys":7056,"fields":7059},{"id":7057,"createdAt":7058},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":7060,"slug":7061,"articleIntro":7060,"category":7062},"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",[7063],{"metadata":7064,"sys":7067,"fields":7074},{"tags":7065,"concepts":7066},[],[],{"space":7068,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7070,"publishedVersion":331,"revision":62,"contentType":7072,"locale":29},{"sys":7069},{"type":12,"linkType":13,"id":14},{"sys":7071},{"id":21,"type":12,"linkType":22},{"sys":7073},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7075,"metaTitle":341,"metaDescription":342,"mainTitle":7076,"subtitle":360,"heroImage":7091,"ctaButton":383,"ctaLink":384},[340],{"data":7077,"content":7078,"nodeType":74},{},[7079,7085],{"data":7080,"content":7081,"nodeType":78},{},[7082],{"data":7083,"marks":7084,"value":352,"nodeType":82},{},[],{"data":7086,"content":7087,"nodeType":87},{},[7088],{"data":7089,"marks":7090,"value":359,"nodeType":82},{},[],{"metadata":7092,"sys":7095,"fields":7100},{"tags":7093,"concepts":7094},[],[],{"space":7096,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7098,"publishedVersion":62,"revision":44,"locale":29},{"sys":7097},{"type":12,"linkType":13,"id":14},{"sys":7099},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7101},{"url":375,"details":7102,"fileName":381,"contentType":382},{"size":377,"image":7103},{"width":379,"height":380},{"sys":7105,"fields":7108},{"id":7106,"createdAt":7107},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":7109,"slug":7110,"articleIntro":7109,"category":7111},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[7112],{"metadata":7113,"sys":7116,"fields":7123},{"tags":7114,"concepts":7115},[],[],{"space":7117,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7119,"publishedVersion":331,"revision":62,"contentType":7121,"locale":29},{"sys":7118},{"type":12,"linkType":13,"id":14},{"sys":7120},{"id":21,"type":12,"linkType":22},{"sys":7122},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7124,"metaTitle":341,"metaDescription":342,"mainTitle":7125,"subtitle":360,"heroImage":7140,"ctaButton":383,"ctaLink":384},[340],{"data":7126,"content":7127,"nodeType":74},{},[7128,7134],{"data":7129,"content":7130,"nodeType":78},{},[7131],{"data":7132,"marks":7133,"value":352,"nodeType":82},{},[],{"data":7135,"content":7136,"nodeType":87},{},[7137],{"data":7138,"marks":7139,"value":359,"nodeType":82},{},[],{"metadata":7141,"sys":7144,"fields":7149},{"tags":7142,"concepts":7143},[],[],{"space":7145,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7147,"publishedVersion":62,"revision":44,"locale":29},{"sys":7146},{"type":12,"linkType":13,"id":14},{"sys":7148},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7150},{"url":375,"details":7151,"fileName":381,"contentType":382},{"size":377,"image":7152},{"width":379,"height":380},{"sys":7154,"fields":7156},{"id":7155,"createdAt":3577},"4kVdSdLvBSCpwNNFzLzom2",{"title":7157,"slug":7158,"articleIntro":7157,"category":7159},"335 - Travaux en cours","compte-335-travaux-en-cours",[7160],{"metadata":7161,"sys":7164,"fields":7171},{"tags":7162,"concepts":7163},[],[],{"space":7165,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7167,"publishedVersion":331,"revision":62,"contentType":7169,"locale":29},{"sys":7166},{"type":12,"linkType":13,"id":14},{"sys":7168},{"id":21,"type":12,"linkType":22},{"sys":7170},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7172,"metaTitle":341,"metaDescription":342,"mainTitle":7173,"subtitle":360,"heroImage":7188,"ctaButton":383,"ctaLink":384},[340],{"data":7174,"content":7175,"nodeType":74},{},[7176,7182],{"data":7177,"content":7178,"nodeType":78},{},[7179],{"data":7180,"marks":7181,"value":352,"nodeType":82},{},[],{"data":7183,"content":7184,"nodeType":87},{},[7185],{"data":7186,"marks":7187,"value":359,"nodeType":82},{},[],{"metadata":7189,"sys":7192,"fields":7197},{"tags":7190,"concepts":7191},[],[],{"space":7193,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7195,"publishedVersion":62,"revision":44,"locale":29},{"sys":7194},{"type":12,"linkType":13,"id":14},{"sys":7196},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7198},{"url":375,"details":7199,"fileName":381,"contentType":382},{"size":377,"image":7200},{"width":379,"height":380},{"sys":7202,"fields":7205},{"id":7203,"createdAt":7204},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":7206,"slug":7207,"articleIntro":7206,"category":7208},"6471 - Prestations directes","compte-6471-prestations-directes",[7209],{"metadata":7210,"sys":7213,"fields":7220},{"tags":7211,"concepts":7212},[],[],{"space":7214,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7216,"publishedVersion":331,"revision":62,"contentType":7218,"locale":29},{"sys":7215},{"type":12,"linkType":13,"id":14},{"sys":7217},{"id":21,"type":12,"linkType":22},{"sys":7219},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7221,"metaTitle":341,"metaDescription":342,"mainTitle":7222,"subtitle":360,"heroImage":7237,"ctaButton":383,"ctaLink":384},[340],{"data":7223,"content":7224,"nodeType":74},{},[7225,7231],{"data":7226,"content":7227,"nodeType":78},{},[7228],{"data":7229,"marks":7230,"value":352,"nodeType":82},{},[],{"data":7232,"content":7233,"nodeType":87},{},[7234],{"data":7235,"marks":7236,"value":359,"nodeType":82},{},[],{"metadata":7238,"sys":7241,"fields":7246},{"tags":7239,"concepts":7240},[],[],{"space":7242,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7244,"publishedVersion":62,"revision":44,"locale":29},{"sys":7243},{"type":12,"linkType":13,"id":14},{"sys":7245},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7247},{"url":375,"details":7248,"fileName":381,"contentType":382},{"size":377,"image":7249},{"width":379,"height":380},{"sys":7251,"fields":7254},{"id":7252,"createdAt":7253},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":7255,"slug":7256,"articleIntro":7255,"category":7257},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[7258],{"metadata":7259,"sys":7262,"fields":7269},{"tags":7260,"concepts":7261},[],[],{"space":7263,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7265,"publishedVersion":331,"revision":62,"contentType":7267,"locale":29},{"sys":7264},{"type":12,"linkType":13,"id":14},{"sys":7266},{"id":21,"type":12,"linkType":22},{"sys":7268},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7270,"metaTitle":341,"metaDescription":342,"mainTitle":7271,"subtitle":360,"heroImage":7286,"ctaButton":383,"ctaLink":384},[340],{"data":7272,"content":7273,"nodeType":74},{},[7274,7280],{"data":7275,"content":7276,"nodeType":78},{},[7277],{"data":7278,"marks":7279,"value":352,"nodeType":82},{},[],{"data":7281,"content":7282,"nodeType":87},{},[7283],{"data":7284,"marks":7285,"value":359,"nodeType":82},{},[],{"metadata":7287,"sys":7290,"fields":7295},{"tags":7288,"concepts":7289},[],[],{"space":7291,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7293,"publishedVersion":62,"revision":44,"locale":29},{"sys":7292},{"type":12,"linkType":13,"id":14},{"sys":7294},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7296},{"url":375,"details":7297,"fileName":381,"contentType":382},{"size":377,"image":7298},{"width":379,"height":380},{"sys":7300,"fields":7303},{"id":7301,"createdAt":7302},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":7304,"slug":7305,"articleIntro":7304,"category":7306},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[7307],{"metadata":7308,"sys":7311,"fields":7318},{"tags":7309,"concepts":7310},[],[],{"space":7312,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7314,"publishedVersion":331,"revision":62,"contentType":7316,"locale":29},{"sys":7313},{"type":12,"linkType":13,"id":14},{"sys":7315},{"id":21,"type":12,"linkType":22},{"sys":7317},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7319,"metaTitle":341,"metaDescription":342,"mainTitle":7320,"subtitle":360,"heroImage":7335,"ctaButton":383,"ctaLink":384},[340],{"data":7321,"content":7322,"nodeType":74},{},[7323,7329],{"data":7324,"content":7325,"nodeType":78},{},[7326],{"data":7327,"marks":7328,"value":352,"nodeType":82},{},[],{"data":7330,"content":7331,"nodeType":87},{},[7332],{"data":7333,"marks":7334,"value":359,"nodeType":82},{},[],{"metadata":7336,"sys":7339,"fields":7344},{"tags":7337,"concepts":7338},[],[],{"space":7340,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7342,"publishedVersion":62,"revision":44,"locale":29},{"sys":7341},{"type":12,"linkType":13,"id":14},{"sys":7343},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7345},{"url":375,"details":7346,"fileName":381,"contentType":382},{"size":377,"image":7347},{"width":379,"height":380},{"sys":7349,"fields":7352},{"id":7350,"createdAt":7351},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":7353,"slug":7354,"articleIntro":7353,"category":7355},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[7356],{"metadata":7357,"sys":7360,"fields":7367},{"tags":7358,"concepts":7359},[],[],{"space":7361,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7363,"publishedVersion":331,"revision":62,"contentType":7365,"locale":29},{"sys":7362},{"type":12,"linkType":13,"id":14},{"sys":7364},{"id":21,"type":12,"linkType":22},{"sys":7366},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7368,"metaTitle":341,"metaDescription":342,"mainTitle":7369,"subtitle":360,"heroImage":7384,"ctaButton":383,"ctaLink":384},[340],{"data":7370,"content":7371,"nodeType":74},{},[7372,7378],{"data":7373,"content":7374,"nodeType":78},{},[7375],{"data":7376,"marks":7377,"value":352,"nodeType":82},{},[],{"data":7379,"content":7380,"nodeType":87},{},[7381],{"data":7382,"marks":7383,"value":359,"nodeType":82},{},[],{"metadata":7385,"sys":7388,"fields":7393},{"tags":7386,"concepts":7387},[],[],{"space":7389,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7391,"publishedVersion":62,"revision":44,"locale":29},{"sys":7390},{"type":12,"linkType":13,"id":14},{"sys":7392},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7394},{"url":375,"details":7395,"fileName":381,"contentType":382},{"size":377,"image":7396},{"width":379,"height":380},{"sys":7398,"fields":7401},{"id":7399,"createdAt":7400},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":7402,"slug":7403,"articleIntro":7402,"category":7404},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[7405],{"metadata":7406,"sys":7409,"fields":7416},{"tags":7407,"concepts":7408},[],[],{"space":7410,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7412,"publishedVersion":331,"revision":62,"contentType":7414,"locale":29},{"sys":7411},{"type":12,"linkType":13,"id":14},{"sys":7413},{"id":21,"type":12,"linkType":22},{"sys":7415},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7417,"metaTitle":341,"metaDescription":342,"mainTitle":7418,"subtitle":360,"heroImage":7433,"ctaButton":383,"ctaLink":384},[340],{"data":7419,"content":7420,"nodeType":74},{},[7421,7427],{"data":7422,"content":7423,"nodeType":78},{},[7424],{"data":7425,"marks":7426,"value":352,"nodeType":82},{},[],{"data":7428,"content":7429,"nodeType":87},{},[7430],{"data":7431,"marks":7432,"value":359,"nodeType":82},{},[],{"metadata":7434,"sys":7437,"fields":7442},{"tags":7435,"concepts":7436},[],[],{"space":7438,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7440,"publishedVersion":62,"revision":44,"locale":29},{"sys":7439},{"type":12,"linkType":13,"id":14},{"sys":7441},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7443},{"url":375,"details":7444,"fileName":381,"contentType":382},{"size":377,"image":7445},{"width":379,"height":380},{"sys":7447,"fields":7450},{"id":7448,"createdAt":7449},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":7451,"slug":7452,"articleIntro":7451,"category":7453},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[7454],{"metadata":7455,"sys":7458,"fields":7465},{"tags":7456,"concepts":7457},[],[],{"space":7459,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7461,"publishedVersion":331,"revision":62,"contentType":7463,"locale":29},{"sys":7460},{"type":12,"linkType":13,"id":14},{"sys":7462},{"id":21,"type":12,"linkType":22},{"sys":7464},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7466,"metaTitle":341,"metaDescription":342,"mainTitle":7467,"subtitle":360,"heroImage":7482,"ctaButton":383,"ctaLink":384},[340],{"data":7468,"content":7469,"nodeType":74},{},[7470,7476],{"data":7471,"content":7472,"nodeType":78},{},[7473],{"data":7474,"marks":7475,"value":352,"nodeType":82},{},[],{"data":7477,"content":7478,"nodeType":87},{},[7479],{"data":7480,"marks":7481,"value":359,"nodeType":82},{},[],{"metadata":7483,"sys":7486,"fields":7491},{"tags":7484,"concepts":7485},[],[],{"space":7487,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7489,"publishedVersion":62,"revision":44,"locale":29},{"sys":7488},{"type":12,"linkType":13,"id":14},{"sys":7490},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7492},{"url":375,"details":7493,"fileName":381,"contentType":382},{"size":377,"image":7494},{"width":379,"height":380},{"sys":7496,"fields":7499},{"id":7497,"createdAt":7498},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":7500,"slug":7501,"articleIntro":7500,"category":7502},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[7503],{"metadata":7504,"sys":7507,"fields":7514},{"tags":7505,"concepts":7506},[],[],{"space":7508,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7510,"publishedVersion":331,"revision":62,"contentType":7512,"locale":29},{"sys":7509},{"type":12,"linkType":13,"id":14},{"sys":7511},{"id":21,"type":12,"linkType":22},{"sys":7513},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7515,"metaTitle":341,"metaDescription":342,"mainTitle":7516,"subtitle":360,"heroImage":7531,"ctaButton":383,"ctaLink":384},[340],{"data":7517,"content":7518,"nodeType":74},{},[7519,7525],{"data":7520,"content":7521,"nodeType":78},{},[7522],{"data":7523,"marks":7524,"value":352,"nodeType":82},{},[],{"data":7526,"content":7527,"nodeType":87},{},[7528],{"data":7529,"marks":7530,"value":359,"nodeType":82},{},[],{"metadata":7532,"sys":7535,"fields":7540},{"tags":7533,"concepts":7534},[],[],{"space":7536,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7538,"publishedVersion":62,"revision":44,"locale":29},{"sys":7537},{"type":12,"linkType":13,"id":14},{"sys":7539},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7541},{"url":375,"details":7542,"fileName":381,"contentType":382},{"size":377,"image":7543},{"width":379,"height":380},{"sys":7545,"fields":7548},{"id":7546,"createdAt":7547},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":7549,"slug":7550,"articleIntro":7549,"category":7551},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[7552],{"metadata":7553,"sys":7556,"fields":7563},{"tags":7554,"concepts":7555},[],[],{"space":7557,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7559,"publishedVersion":331,"revision":62,"contentType":7561,"locale":29},{"sys":7558},{"type":12,"linkType":13,"id":14},{"sys":7560},{"id":21,"type":12,"linkType":22},{"sys":7562},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7564,"metaTitle":341,"metaDescription":342,"mainTitle":7565,"subtitle":360,"heroImage":7580,"ctaButton":383,"ctaLink":384},[340],{"data":7566,"content":7567,"nodeType":74},{},[7568,7574],{"data":7569,"content":7570,"nodeType":78},{},[7571],{"data":7572,"marks":7573,"value":352,"nodeType":82},{},[],{"data":7575,"content":7576,"nodeType":87},{},[7577],{"data":7578,"marks":7579,"value":359,"nodeType":82},{},[],{"metadata":7581,"sys":7584,"fields":7589},{"tags":7582,"concepts":7583},[],[],{"space":7585,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7587,"publishedVersion":62,"revision":44,"locale":29},{"sys":7586},{"type":12,"linkType":13,"id":14},{"sys":7588},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7590},{"url":375,"details":7591,"fileName":381,"contentType":382},{"size":377,"image":7592},{"width":379,"height":380},{"sys":7594,"fields":7597},{"id":7595,"createdAt":7596},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":7598,"slug":7599,"articleIntro":-1,"category":7600},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[7601],{"metadata":7602,"sys":7605,"fields":7612},{"tags":7603,"concepts":7604},[],[],{"space":7606,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7608,"publishedVersion":331,"revision":62,"contentType":7610,"locale":29},{"sys":7607},{"type":12,"linkType":13,"id":14},{"sys":7609},{"id":21,"type":12,"linkType":22},{"sys":7611},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7613,"metaTitle":341,"metaDescription":342,"mainTitle":7614,"subtitle":360,"heroImage":7629,"ctaButton":383,"ctaLink":384},[340],{"data":7615,"content":7616,"nodeType":74},{},[7617,7623],{"data":7618,"content":7619,"nodeType":78},{},[7620],{"data":7621,"marks":7622,"value":352,"nodeType":82},{},[],{"data":7624,"content":7625,"nodeType":87},{},[7626],{"data":7627,"marks":7628,"value":359,"nodeType":82},{},[],{"metadata":7630,"sys":7633,"fields":7638},{"tags":7631,"concepts":7632},[],[],{"space":7634,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7636,"publishedVersion":62,"revision":44,"locale":29},{"sys":7635},{"type":12,"linkType":13,"id":14},{"sys":7637},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7639},{"url":375,"details":7640,"fileName":381,"contentType":382},{"size":377,"image":7641},{"width":379,"height":380},{"sys":7643,"fields":7646},{"id":7644,"createdAt":7645},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":7647,"slug":7648,"articleIntro":-1,"category":7649},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[7650],{"metadata":7651,"sys":7654,"fields":7661},{"tags":7652,"concepts":7653},[],[],{"space":7655,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7657,"publishedVersion":331,"revision":62,"contentType":7659,"locale":29},{"sys":7656},{"type":12,"linkType":13,"id":14},{"sys":7658},{"id":21,"type":12,"linkType":22},{"sys":7660},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7662,"metaTitle":341,"metaDescription":342,"mainTitle":7663,"subtitle":360,"heroImage":7678,"ctaButton":383,"ctaLink":384},[340],{"data":7664,"content":7665,"nodeType":74},{},[7666,7672],{"data":7667,"content":7668,"nodeType":78},{},[7669],{"data":7670,"marks":7671,"value":352,"nodeType":82},{},[],{"data":7673,"content":7674,"nodeType":87},{},[7675],{"data":7676,"marks":7677,"value":359,"nodeType":82},{},[],{"metadata":7679,"sys":7682,"fields":7687},{"tags":7680,"concepts":7681},[],[],{"space":7683,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7685,"publishedVersion":62,"revision":44,"locale":29},{"sys":7684},{"type":12,"linkType":13,"id":14},{"sys":7686},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7688},{"url":375,"details":7689,"fileName":381,"contentType":382},{"size":377,"image":7690},{"width":379,"height":380},{"sys":7692,"fields":7695},{"id":7693,"createdAt":7694},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":7696,"slug":7697,"articleIntro":7696,"category":7698},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[7699],{"metadata":7700,"sys":7703,"fields":7710},{"tags":7701,"concepts":7702},[],[],{"space":7704,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7706,"publishedVersion":331,"revision":62,"contentType":7708,"locale":29},{"sys":7705},{"type":12,"linkType":13,"id":14},{"sys":7707},{"id":21,"type":12,"linkType":22},{"sys":7709},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7711,"metaTitle":341,"metaDescription":342,"mainTitle":7712,"subtitle":360,"heroImage":7727,"ctaButton":383,"ctaLink":384},[340],{"data":7713,"content":7714,"nodeType":74},{},[7715,7721],{"data":7716,"content":7717,"nodeType":78},{},[7718],{"data":7719,"marks":7720,"value":352,"nodeType":82},{},[],{"data":7722,"content":7723,"nodeType":87},{},[7724],{"data":7725,"marks":7726,"value":359,"nodeType":82},{},[],{"metadata":7728,"sys":7731,"fields":7736},{"tags":7729,"concepts":7730},[],[],{"space":7732,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7734,"publishedVersion":62,"revision":44,"locale":29},{"sys":7733},{"type":12,"linkType":13,"id":14},{"sys":7735},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7737},{"url":375,"details":7738,"fileName":381,"contentType":382},{"size":377,"image":7739},{"width":379,"height":380},{"sys":7741,"fields":7744},{"id":7742,"createdAt":7743},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7745,"slug":7746,"articleIntro":7745,"category":7747},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7748],{"metadata":7749,"sys":7752,"fields":7759},{"tags":7750,"concepts":7751},[],[],{"space":7753,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7755,"publishedVersion":331,"revision":62,"contentType":7757,"locale":29},{"sys":7754},{"type":12,"linkType":13,"id":14},{"sys":7756},{"id":21,"type":12,"linkType":22},{"sys":7758},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7760,"metaTitle":341,"metaDescription":342,"mainTitle":7761,"subtitle":360,"heroImage":7776,"ctaButton":383,"ctaLink":384},[340],{"data":7762,"content":7763,"nodeType":74},{},[7764,7770],{"data":7765,"content":7766,"nodeType":78},{},[7767],{"data":7768,"marks":7769,"value":352,"nodeType":82},{},[],{"data":7771,"content":7772,"nodeType":87},{},[7773],{"data":7774,"marks":7775,"value":359,"nodeType":82},{},[],{"metadata":7777,"sys":7780,"fields":7785},{"tags":7778,"concepts":7779},[],[],{"space":7781,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7783,"publishedVersion":62,"revision":44,"locale":29},{"sys":7782},{"type":12,"linkType":13,"id":14},{"sys":7784},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7786},{"url":375,"details":7787,"fileName":381,"contentType":382},{"size":377,"image":7788},{"width":379,"height":380},{"sys":7790,"fields":7793},{"id":7791,"createdAt":7792},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":7794,"slug":7795,"articleIntro":-1,"category":7796},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[7797],{"metadata":7798,"sys":7801,"fields":7808},{"tags":7799,"concepts":7800},[],[],{"space":7802,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7804,"publishedVersion":331,"revision":62,"contentType":7806,"locale":29},{"sys":7803},{"type":12,"linkType":13,"id":14},{"sys":7805},{"id":21,"type":12,"linkType":22},{"sys":7807},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7809,"metaTitle":341,"metaDescription":342,"mainTitle":7810,"subtitle":360,"heroImage":7825,"ctaButton":383,"ctaLink":384},[340],{"data":7811,"content":7812,"nodeType":74},{},[7813,7819],{"data":7814,"content":7815,"nodeType":78},{},[7816],{"data":7817,"marks":7818,"value":352,"nodeType":82},{},[],{"data":7820,"content":7821,"nodeType":87},{},[7822],{"data":7823,"marks":7824,"value":359,"nodeType":82},{},[],{"metadata":7826,"sys":7829,"fields":7834},{"tags":7827,"concepts":7828},[],[],{"space":7830,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7832,"publishedVersion":62,"revision":44,"locale":29},{"sys":7831},{"type":12,"linkType":13,"id":14},{"sys":7833},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7835},{"url":375,"details":7836,"fileName":381,"contentType":382},{"size":377,"image":7837},{"width":379,"height":380},{"sys":7839,"fields":7842},{"id":7840,"createdAt":7841},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":7843,"slug":7844,"articleIntro":7843,"category":7845},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[7846],{"metadata":7847,"sys":7850,"fields":7857},{"tags":7848,"concepts":7849},[],[],{"space":7851,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7853,"publishedVersion":331,"revision":62,"contentType":7855,"locale":29},{"sys":7852},{"type":12,"linkType":13,"id":14},{"sys":7854},{"id":21,"type":12,"linkType":22},{"sys":7856},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7858,"metaTitle":341,"metaDescription":342,"mainTitle":7859,"subtitle":360,"heroImage":7874,"ctaButton":383,"ctaLink":384},[340],{"data":7860,"content":7861,"nodeType":74},{},[7862,7868],{"data":7863,"content":7864,"nodeType":78},{},[7865],{"data":7866,"marks":7867,"value":352,"nodeType":82},{},[],{"data":7869,"content":7870,"nodeType":87},{},[7871],{"data":7872,"marks":7873,"value":359,"nodeType":82},{},[],{"metadata":7875,"sys":7878,"fields":7883},{"tags":7876,"concepts":7877},[],[],{"space":7879,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7881,"publishedVersion":62,"revision":44,"locale":29},{"sys":7880},{"type":12,"linkType":13,"id":14},{"sys":7882},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7884},{"url":375,"details":7885,"fileName":381,"contentType":382},{"size":377,"image":7886},{"width":379,"height":380},{"sys":7888,"fields":7891},{"id":7889,"createdAt":7890},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":7892,"slug":7893,"articleIntro":7894,"category":7895},"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. ",[7896],{"metadata":7897,"sys":7900,"fields":7907},{"tags":7898,"concepts":7899},[],[],{"space":7901,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7903,"publishedVersion":331,"revision":62,"contentType":7905,"locale":29},{"sys":7902},{"type":12,"linkType":13,"id":14},{"sys":7904},{"id":21,"type":12,"linkType":22},{"sys":7906},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7908,"metaTitle":341,"metaDescription":342,"mainTitle":7909,"subtitle":360,"heroImage":7924,"ctaButton":383,"ctaLink":384},[340],{"data":7910,"content":7911,"nodeType":74},{},[7912,7918],{"data":7913,"content":7914,"nodeType":78},{},[7915],{"data":7916,"marks":7917,"value":352,"nodeType":82},{},[],{"data":7919,"content":7920,"nodeType":87},{},[7921],{"data":7922,"marks":7923,"value":359,"nodeType":82},{},[],{"metadata":7925,"sys":7928,"fields":7933},{"tags":7926,"concepts":7927},[],[],{"space":7929,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7931,"publishedVersion":62,"revision":44,"locale":29},{"sys":7930},{"type":12,"linkType":13,"id":14},{"sys":7932},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7934},{"url":375,"details":7935,"fileName":381,"contentType":382},{"size":377,"image":7936},{"width":379,"height":380},{"sys":7938,"fields":7941},{"id":7939,"createdAt":7940},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":7942,"slug":7943,"articleIntro":7942,"category":7944},"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",[7945],{"metadata":7946,"sys":7949,"fields":7956},{"tags":7947,"concepts":7948},[],[],{"space":7950,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":7952,"publishedVersion":331,"revision":62,"contentType":7954,"locale":29},{"sys":7951},{"type":12,"linkType":13,"id":14},{"sys":7953},{"id":21,"type":12,"linkType":22},{"sys":7955},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":7957,"metaTitle":341,"metaDescription":342,"mainTitle":7958,"subtitle":360,"heroImage":7973,"ctaButton":383,"ctaLink":384},[340],{"data":7959,"content":7960,"nodeType":74},{},[7961,7967],{"data":7962,"content":7963,"nodeType":78},{},[7964],{"data":7965,"marks":7966,"value":352,"nodeType":82},{},[],{"data":7968,"content":7969,"nodeType":87},{},[7970],{"data":7971,"marks":7972,"value":359,"nodeType":82},{},[],{"metadata":7974,"sys":7977,"fields":7982},{"tags":7975,"concepts":7976},[],[],{"space":7978,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":7980,"publishedVersion":62,"revision":44,"locale":29},{"sys":7979},{"type":12,"linkType":13,"id":14},{"sys":7981},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":7983},{"url":375,"details":7984,"fileName":381,"contentType":382},{"size":377,"image":7985},{"width":379,"height":380},{"sys":7987,"fields":7990},{"id":7988,"createdAt":7989},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":7991,"slug":7992,"articleIntro":7991,"category":7993},"618 - Divers","compte-618-divers",[7994],{"metadata":7995,"sys":7998,"fields":8005},{"tags":7996,"concepts":7997},[],[],{"space":7999,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8001,"publishedVersion":331,"revision":62,"contentType":8003,"locale":29},{"sys":8000},{"type":12,"linkType":13,"id":14},{"sys":8002},{"id":21,"type":12,"linkType":22},{"sys":8004},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8006,"metaTitle":341,"metaDescription":342,"mainTitle":8007,"subtitle":360,"heroImage":8022,"ctaButton":383,"ctaLink":384},[340],{"data":8008,"content":8009,"nodeType":74},{},[8010,8016],{"data":8011,"content":8012,"nodeType":78},{},[8013],{"data":8014,"marks":8015,"value":352,"nodeType":82},{},[],{"data":8017,"content":8018,"nodeType":87},{},[8019],{"data":8020,"marks":8021,"value":359,"nodeType":82},{},[],{"metadata":8023,"sys":8026,"fields":8031},{"tags":8024,"concepts":8025},[],[],{"space":8027,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8029,"publishedVersion":62,"revision":44,"locale":29},{"sys":8028},{"type":12,"linkType":13,"id":14},{"sys":8030},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8032},{"url":375,"details":8033,"fileName":381,"contentType":382},{"size":377,"image":8034},{"width":379,"height":380},{"sys":8036,"fields":8039},{"id":8037,"createdAt":8038},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":8040,"slug":8041,"articleIntro":8040,"category":8042},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[8043],{"metadata":8044,"sys":8047,"fields":8054},{"tags":8045,"concepts":8046},[],[],{"space":8048,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8050,"publishedVersion":331,"revision":62,"contentType":8052,"locale":29},{"sys":8049},{"type":12,"linkType":13,"id":14},{"sys":8051},{"id":21,"type":12,"linkType":22},{"sys":8053},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8055,"metaTitle":341,"metaDescription":342,"mainTitle":8056,"subtitle":360,"heroImage":8071,"ctaButton":383,"ctaLink":384},[340],{"data":8057,"content":8058,"nodeType":74},{},[8059,8065],{"data":8060,"content":8061,"nodeType":78},{},[8062],{"data":8063,"marks":8064,"value":352,"nodeType":82},{},[],{"data":8066,"content":8067,"nodeType":87},{},[8068],{"data":8069,"marks":8070,"value":359,"nodeType":82},{},[],{"metadata":8072,"sys":8075,"fields":8080},{"tags":8073,"concepts":8074},[],[],{"space":8076,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8078,"publishedVersion":62,"revision":44,"locale":29},{"sys":8077},{"type":12,"linkType":13,"id":14},{"sys":8079},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8081},{"url":375,"details":8082,"fileName":381,"contentType":382},{"size":377,"image":8083},{"width":379,"height":380},{"sys":8085,"fields":8088},{"id":8086,"createdAt":8087},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":8089,"slug":8090,"articleIntro":-1,"category":8091},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[8092],{"metadata":8093,"sys":8096,"fields":8103},{"tags":8094,"concepts":8095},[],[],{"space":8097,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8099,"publishedVersion":331,"revision":62,"contentType":8101,"locale":29},{"sys":8098},{"type":12,"linkType":13,"id":14},{"sys":8100},{"id":21,"type":12,"linkType":22},{"sys":8102},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8104,"metaTitle":341,"metaDescription":342,"mainTitle":8105,"subtitle":360,"heroImage":8120,"ctaButton":383,"ctaLink":384},[340],{"data":8106,"content":8107,"nodeType":74},{},[8108,8114],{"data":8109,"content":8110,"nodeType":78},{},[8111],{"data":8112,"marks":8113,"value":352,"nodeType":82},{},[],{"data":8115,"content":8116,"nodeType":87},{},[8117],{"data":8118,"marks":8119,"value":359,"nodeType":82},{},[],{"metadata":8121,"sys":8124,"fields":8129},{"tags":8122,"concepts":8123},[],[],{"space":8125,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8127,"publishedVersion":62,"revision":44,"locale":29},{"sys":8126},{"type":12,"linkType":13,"id":14},{"sys":8128},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8130},{"url":375,"details":8131,"fileName":381,"contentType":382},{"size":377,"image":8132},{"width":379,"height":380},{"sys":8134,"fields":8137},{"id":8135,"createdAt":8136},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":8138,"slug":8139,"articleIntro":-1,"category":8140},"Compte 628 - Divers","compte-628-divers",[8141],{"metadata":8142,"sys":8145,"fields":8152},{"tags":8143,"concepts":8144},[],[],{"space":8146,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8148,"publishedVersion":331,"revision":62,"contentType":8150,"locale":29},{"sys":8147},{"type":12,"linkType":13,"id":14},{"sys":8149},{"id":21,"type":12,"linkType":22},{"sys":8151},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8153,"metaTitle":341,"metaDescription":342,"mainTitle":8154,"subtitle":360,"heroImage":8169,"ctaButton":383,"ctaLink":384},[340],{"data":8155,"content":8156,"nodeType":74},{},[8157,8163],{"data":8158,"content":8159,"nodeType":78},{},[8160],{"data":8161,"marks":8162,"value":352,"nodeType":82},{},[],{"data":8164,"content":8165,"nodeType":87},{},[8166],{"data":8167,"marks":8168,"value":359,"nodeType":82},{},[],{"metadata":8170,"sys":8173,"fields":8178},{"tags":8171,"concepts":8172},[],[],{"space":8174,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8176,"publishedVersion":62,"revision":44,"locale":29},{"sys":8175},{"type":12,"linkType":13,"id":14},{"sys":8177},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8179},{"url":375,"details":8180,"fileName":381,"contentType":382},{"size":377,"image":8181},{"width":379,"height":380},{"sys":8183,"fields":8186},{"id":8184,"createdAt":8185},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8187,"slug":8188,"articleIntro":8187,"category":8189},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8190],{"metadata":8191,"sys":8194,"fields":8201},{"tags":8192,"concepts":8193},[],[],{"space":8195,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8197,"publishedVersion":331,"revision":62,"contentType":8199,"locale":29},{"sys":8196},{"type":12,"linkType":13,"id":14},{"sys":8198},{"id":21,"type":12,"linkType":22},{"sys":8200},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8202,"metaTitle":341,"metaDescription":342,"mainTitle":8203,"subtitle":360,"heroImage":8218,"ctaButton":383,"ctaLink":384},[340],{"data":8204,"content":8205,"nodeType":74},{},[8206,8212],{"data":8207,"content":8208,"nodeType":78},{},[8209],{"data":8210,"marks":8211,"value":352,"nodeType":82},{},[],{"data":8213,"content":8214,"nodeType":87},{},[8215],{"data":8216,"marks":8217,"value":359,"nodeType":82},{},[],{"metadata":8219,"sys":8222,"fields":8227},{"tags":8220,"concepts":8221},[],[],{"space":8223,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8225,"publishedVersion":62,"revision":44,"locale":29},{"sys":8224},{"type":12,"linkType":13,"id":14},{"sys":8226},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8228},{"url":375,"details":8229,"fileName":381,"contentType":382},{"size":377,"image":8230},{"width":379,"height":380},{"sys":8232,"fields":8235},{"id":8233,"createdAt":8234},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":8236,"slug":8237,"articleIntro":8236,"category":8238},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[8239],{"metadata":8240,"sys":8243,"fields":8250},{"tags":8241,"concepts":8242},[],[],{"space":8244,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8246,"publishedVersion":331,"revision":62,"contentType":8248,"locale":29},{"sys":8245},{"type":12,"linkType":13,"id":14},{"sys":8247},{"id":21,"type":12,"linkType":22},{"sys":8249},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8251,"metaTitle":341,"metaDescription":342,"mainTitle":8252,"subtitle":360,"heroImage":8267,"ctaButton":383,"ctaLink":384},[340],{"data":8253,"content":8254,"nodeType":74},{},[8255,8261],{"data":8256,"content":8257,"nodeType":78},{},[8258],{"data":8259,"marks":8260,"value":352,"nodeType":82},{},[],{"data":8262,"content":8263,"nodeType":87},{},[8264],{"data":8265,"marks":8266,"value":359,"nodeType":82},{},[],{"metadata":8268,"sys":8271,"fields":8276},{"tags":8269,"concepts":8270},[],[],{"space":8272,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8274,"publishedVersion":62,"revision":44,"locale":29},{"sys":8273},{"type":12,"linkType":13,"id":14},{"sys":8275},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8277},{"url":375,"details":8278,"fileName":381,"contentType":382},{"size":377,"image":8279},{"width":379,"height":380},{"sys":8281,"fields":8284},{"id":8282,"createdAt":8283},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":8285,"slug":8286,"articleIntro":8285,"category":8287},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[8288],{"metadata":8289,"sys":8292,"fields":8299},{"tags":8290,"concepts":8291},[],[],{"space":8293,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8295,"publishedVersion":331,"revision":62,"contentType":8297,"locale":29},{"sys":8294},{"type":12,"linkType":13,"id":14},{"sys":8296},{"id":21,"type":12,"linkType":22},{"sys":8298},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8300,"metaTitle":341,"metaDescription":342,"mainTitle":8301,"subtitle":360,"heroImage":8316,"ctaButton":383,"ctaLink":384},[340],{"data":8302,"content":8303,"nodeType":74},{},[8304,8310],{"data":8305,"content":8306,"nodeType":78},{},[8307],{"data":8308,"marks":8309,"value":352,"nodeType":82},{},[],{"data":8311,"content":8312,"nodeType":87},{},[8313],{"data":8314,"marks":8315,"value":359,"nodeType":82},{},[],{"metadata":8317,"sys":8320,"fields":8325},{"tags":8318,"concepts":8319},[],[],{"space":8321,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8323,"publishedVersion":62,"revision":44,"locale":29},{"sys":8322},{"type":12,"linkType":13,"id":14},{"sys":8324},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8326},{"url":375,"details":8327,"fileName":381,"contentType":382},{"size":377,"image":8328},{"width":379,"height":380},{"sys":8330,"fields":8333},{"id":8331,"createdAt":8332},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":8334,"slug":8335,"articleIntro":8334,"category":8336},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[8337],{"metadata":8338,"sys":8341,"fields":8348},{"tags":8339,"concepts":8340},[],[],{"space":8342,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8344,"publishedVersion":331,"revision":62,"contentType":8346,"locale":29},{"sys":8343},{"type":12,"linkType":13,"id":14},{"sys":8345},{"id":21,"type":12,"linkType":22},{"sys":8347},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8349,"metaTitle":341,"metaDescription":342,"mainTitle":8350,"subtitle":360,"heroImage":8365,"ctaButton":383,"ctaLink":384},[340],{"data":8351,"content":8352,"nodeType":74},{},[8353,8359],{"data":8354,"content":8355,"nodeType":78},{},[8356],{"data":8357,"marks":8358,"value":352,"nodeType":82},{},[],{"data":8360,"content":8361,"nodeType":87},{},[8362],{"data":8363,"marks":8364,"value":359,"nodeType":82},{},[],{"metadata":8366,"sys":8369,"fields":8374},{"tags":8367,"concepts":8368},[],[],{"space":8370,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8372,"publishedVersion":62,"revision":44,"locale":29},{"sys":8371},{"type":12,"linkType":13,"id":14},{"sys":8373},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8375},{"url":375,"details":8376,"fileName":381,"contentType":382},{"size":377,"image":8377},{"width":379,"height":380},{"sys":8379,"fields":8382},{"id":8380,"createdAt":8381},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8383,"slug":8384,"articleIntro":8385,"category":8386},"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.",[8387],{"metadata":8388,"sys":8391,"fields":8398},{"tags":8389,"concepts":8390},[],[],{"space":8392,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8394,"publishedVersion":331,"revision":62,"contentType":8396,"locale":29},{"sys":8393},{"type":12,"linkType":13,"id":14},{"sys":8395},{"id":21,"type":12,"linkType":22},{"sys":8397},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8399,"metaTitle":341,"metaDescription":342,"mainTitle":8400,"subtitle":360,"heroImage":8415,"ctaButton":383,"ctaLink":384},[340],{"data":8401,"content":8402,"nodeType":74},{},[8403,8409],{"data":8404,"content":8405,"nodeType":78},{},[8406],{"data":8407,"marks":8408,"value":352,"nodeType":82},{},[],{"data":8410,"content":8411,"nodeType":87},{},[8412],{"data":8413,"marks":8414,"value":359,"nodeType":82},{},[],{"metadata":8416,"sys":8419,"fields":8424},{"tags":8417,"concepts":8418},[],[],{"space":8420,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8422,"publishedVersion":62,"revision":44,"locale":29},{"sys":8421},{"type":12,"linkType":13,"id":14},{"sys":8423},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8425},{"url":375,"details":8426,"fileName":381,"contentType":382},{"size":377,"image":8427},{"width":379,"height":380},{"sys":8429,"fields":8432},{"id":8430,"createdAt":8431},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":8433,"slug":8434,"articleIntro":-1,"category":8435},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[8436],{"metadata":8437,"sys":8440,"fields":8447},{"tags":8438,"concepts":8439},[],[],{"space":8441,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8443,"publishedVersion":331,"revision":62,"contentType":8445,"locale":29},{"sys":8442},{"type":12,"linkType":13,"id":14},{"sys":8444},{"id":21,"type":12,"linkType":22},{"sys":8446},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8448,"metaTitle":341,"metaDescription":342,"mainTitle":8449,"subtitle":360,"heroImage":8464,"ctaButton":383,"ctaLink":384},[340],{"data":8450,"content":8451,"nodeType":74},{},[8452,8458],{"data":8453,"content":8454,"nodeType":78},{},[8455],{"data":8456,"marks":8457,"value":352,"nodeType":82},{},[],{"data":8459,"content":8460,"nodeType":87},{},[8461],{"data":8462,"marks":8463,"value":359,"nodeType":82},{},[],{"metadata":8465,"sys":8468,"fields":8473},{"tags":8466,"concepts":8467},[],[],{"space":8469,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8471,"publishedVersion":62,"revision":44,"locale":29},{"sys":8470},{"type":12,"linkType":13,"id":14},{"sys":8472},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8474},{"url":375,"details":8475,"fileName":381,"contentType":382},{"size":377,"image":8476},{"width":379,"height":380},{"sys":8478,"fields":8481},{"id":8479,"createdAt":8480},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":8482,"slug":8483,"articleIntro":8482,"category":8484},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[8485],{"metadata":8486,"sys":8489,"fields":8496},{"tags":8487,"concepts":8488},[],[],{"space":8490,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8492,"publishedVersion":331,"revision":62,"contentType":8494,"locale":29},{"sys":8491},{"type":12,"linkType":13,"id":14},{"sys":8493},{"id":21,"type":12,"linkType":22},{"sys":8495},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8497,"metaTitle":341,"metaDescription":342,"mainTitle":8498,"subtitle":360,"heroImage":8513,"ctaButton":383,"ctaLink":384},[340],{"data":8499,"content":8500,"nodeType":74},{},[8501,8507],{"data":8502,"content":8503,"nodeType":78},{},[8504],{"data":8505,"marks":8506,"value":352,"nodeType":82},{},[],{"data":8508,"content":8509,"nodeType":87},{},[8510],{"data":8511,"marks":8512,"value":359,"nodeType":82},{},[],{"metadata":8514,"sys":8517,"fields":8522},{"tags":8515,"concepts":8516},[],[],{"space":8518,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8520,"publishedVersion":62,"revision":44,"locale":29},{"sys":8519},{"type":12,"linkType":13,"id":14},{"sys":8521},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8523},{"url":375,"details":8524,"fileName":381,"contentType":382},{"size":377,"image":8525},{"width":379,"height":380},{"sys":8527,"fields":8530},{"id":8528,"createdAt":8529},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":8531,"slug":8532,"articleIntro":8531,"category":8533},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[8534],{"metadata":8535,"sys":8538,"fields":8545},{"tags":8536,"concepts":8537},[],[],{"space":8539,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8541,"publishedVersion":331,"revision":62,"contentType":8543,"locale":29},{"sys":8540},{"type":12,"linkType":13,"id":14},{"sys":8542},{"id":21,"type":12,"linkType":22},{"sys":8544},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8546,"metaTitle":341,"metaDescription":342,"mainTitle":8547,"subtitle":360,"heroImage":8562,"ctaButton":383,"ctaLink":384},[340],{"data":8548,"content":8549,"nodeType":74},{},[8550,8556],{"data":8551,"content":8552,"nodeType":78},{},[8553],{"data":8554,"marks":8555,"value":352,"nodeType":82},{},[],{"data":8557,"content":8558,"nodeType":87},{},[8559],{"data":8560,"marks":8561,"value":359,"nodeType":82},{},[],{"metadata":8563,"sys":8566,"fields":8571},{"tags":8564,"concepts":8565},[],[],{"space":8567,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8569,"publishedVersion":62,"revision":44,"locale":29},{"sys":8568},{"type":12,"linkType":13,"id":14},{"sys":8570},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8572},{"url":375,"details":8573,"fileName":381,"contentType":382},{"size":377,"image":8574},{"width":379,"height":380},{"sys":8576,"fields":8579},{"id":8577,"createdAt":8578},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":8580,"slug":8581,"articleIntro":8580,"category":8582},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[8583],{"metadata":8584,"sys":8587,"fields":8594},{"tags":8585,"concepts":8586},[],[],{"space":8588,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8590,"publishedVersion":331,"revision":62,"contentType":8592,"locale":29},{"sys":8589},{"type":12,"linkType":13,"id":14},{"sys":8591},{"id":21,"type":12,"linkType":22},{"sys":8593},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8595,"metaTitle":341,"metaDescription":342,"mainTitle":8596,"subtitle":360,"heroImage":8611,"ctaButton":383,"ctaLink":384},[340],{"data":8597,"content":8598,"nodeType":74},{},[8599,8605],{"data":8600,"content":8601,"nodeType":78},{},[8602],{"data":8603,"marks":8604,"value":352,"nodeType":82},{},[],{"data":8606,"content":8607,"nodeType":87},{},[8608],{"data":8609,"marks":8610,"value":359,"nodeType":82},{},[],{"metadata":8612,"sys":8615,"fields":8620},{"tags":8613,"concepts":8614},[],[],{"space":8616,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8618,"publishedVersion":62,"revision":44,"locale":29},{"sys":8617},{"type":12,"linkType":13,"id":14},{"sys":8619},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8621},{"url":375,"details":8622,"fileName":381,"contentType":382},{"size":377,"image":8623},{"width":379,"height":380},{"sys":8625,"fields":8628},{"id":8626,"createdAt":8627},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":8629,"slug":8630,"articleIntro":8629,"category":8631},"Compte 211 - Terrains","compte-211-terrains",[8632],{"metadata":8633,"sys":8636,"fields":8643},{"tags":8634,"concepts":8635},[],[],{"space":8637,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8639,"publishedVersion":331,"revision":62,"contentType":8641,"locale":29},{"sys":8638},{"type":12,"linkType":13,"id":14},{"sys":8640},{"id":21,"type":12,"linkType":22},{"sys":8642},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8644,"metaTitle":341,"metaDescription":342,"mainTitle":8645,"subtitle":360,"heroImage":8660,"ctaButton":383,"ctaLink":384},[340],{"data":8646,"content":8647,"nodeType":74},{},[8648,8654],{"data":8649,"content":8650,"nodeType":78},{},[8651],{"data":8652,"marks":8653,"value":352,"nodeType":82},{},[],{"data":8655,"content":8656,"nodeType":87},{},[8657],{"data":8658,"marks":8659,"value":359,"nodeType":82},{},[],{"metadata":8661,"sys":8664,"fields":8669},{"tags":8662,"concepts":8663},[],[],{"space":8665,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8667,"publishedVersion":62,"revision":44,"locale":29},{"sys":8666},{"type":12,"linkType":13,"id":14},{"sys":8668},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8670},{"url":375,"details":8671,"fileName":381,"contentType":382},{"size":377,"image":8672},{"width":379,"height":380},{"sys":8674,"fields":8677},{"id":8675,"createdAt":8676},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":8678,"slug":8679,"articleIntro":8680,"category":8681},"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.",[8682],{"metadata":8683,"sys":8686,"fields":8693},{"tags":8684,"concepts":8685},[],[],{"space":8687,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8689,"publishedVersion":331,"revision":62,"contentType":8691,"locale":29},{"sys":8688},{"type":12,"linkType":13,"id":14},{"sys":8690},{"id":21,"type":12,"linkType":22},{"sys":8692},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8694,"metaTitle":341,"metaDescription":342,"mainTitle":8695,"subtitle":360,"heroImage":8710,"ctaButton":383,"ctaLink":384},[340],{"data":8696,"content":8697,"nodeType":74},{},[8698,8704],{"data":8699,"content":8700,"nodeType":78},{},[8701],{"data":8702,"marks":8703,"value":352,"nodeType":82},{},[],{"data":8705,"content":8706,"nodeType":87},{},[8707],{"data":8708,"marks":8709,"value":359,"nodeType":82},{},[],{"metadata":8711,"sys":8714,"fields":8719},{"tags":8712,"concepts":8713},[],[],{"space":8715,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8717,"publishedVersion":62,"revision":44,"locale":29},{"sys":8716},{"type":12,"linkType":13,"id":14},{"sys":8718},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8720},{"url":375,"details":8721,"fileName":381,"contentType":382},{"size":377,"image":8722},{"width":379,"height":380},{"sys":8724,"fields":8727},{"id":8725,"createdAt":8726},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":8728,"slug":8729,"articleIntro":8728,"category":8730},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[8731],{"metadata":8732,"sys":8735,"fields":8742},{"tags":8733,"concepts":8734},[],[],{"space":8736,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8738,"publishedVersion":331,"revision":62,"contentType":8740,"locale":29},{"sys":8737},{"type":12,"linkType":13,"id":14},{"sys":8739},{"id":21,"type":12,"linkType":22},{"sys":8741},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8743,"metaTitle":341,"metaDescription":342,"mainTitle":8744,"subtitle":360,"heroImage":8759,"ctaButton":383,"ctaLink":384},[340],{"data":8745,"content":8746,"nodeType":74},{},[8747,8753],{"data":8748,"content":8749,"nodeType":78},{},[8750],{"data":8751,"marks":8752,"value":352,"nodeType":82},{},[],{"data":8754,"content":8755,"nodeType":87},{},[8756],{"data":8757,"marks":8758,"value":359,"nodeType":82},{},[],{"metadata":8760,"sys":8763,"fields":8768},{"tags":8761,"concepts":8762},[],[],{"space":8764,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8766,"publishedVersion":62,"revision":44,"locale":29},{"sys":8765},{"type":12,"linkType":13,"id":14},{"sys":8767},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8769},{"url":375,"details":8770,"fileName":381,"contentType":382},{"size":377,"image":8771},{"width":379,"height":380},{"sys":8773,"fields":8776},{"id":8774,"createdAt":8775},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":8777,"slug":8778,"articleIntro":-1,"category":8779},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[8780],{"metadata":8781,"sys":8784,"fields":8791},{"tags":8782,"concepts":8783},[],[],{"space":8785,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8787,"publishedVersion":331,"revision":62,"contentType":8789,"locale":29},{"sys":8786},{"type":12,"linkType":13,"id":14},{"sys":8788},{"id":21,"type":12,"linkType":22},{"sys":8790},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8792,"metaTitle":341,"metaDescription":342,"mainTitle":8793,"subtitle":360,"heroImage":8808,"ctaButton":383,"ctaLink":384},[340],{"data":8794,"content":8795,"nodeType":74},{},[8796,8802],{"data":8797,"content":8798,"nodeType":78},{},[8799],{"data":8800,"marks":8801,"value":352,"nodeType":82},{},[],{"data":8803,"content":8804,"nodeType":87},{},[8805],{"data":8806,"marks":8807,"value":359,"nodeType":82},{},[],{"metadata":8809,"sys":8812,"fields":8817},{"tags":8810,"concepts":8811},[],[],{"space":8813,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8815,"publishedVersion":62,"revision":44,"locale":29},{"sys":8814},{"type":12,"linkType":13,"id":14},{"sys":8816},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8818},{"url":375,"details":8819,"fileName":381,"contentType":382},{"size":377,"image":8820},{"width":379,"height":380},{"sys":8822,"fields":8825},{"id":8823,"createdAt":8824},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":8826,"slug":8827,"articleIntro":8826,"category":8828},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[8829],{"metadata":8830,"sys":8833,"fields":8840},{"tags":8831,"concepts":8832},[],[],{"space":8834,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8836,"publishedVersion":331,"revision":62,"contentType":8838,"locale":29},{"sys":8835},{"type":12,"linkType":13,"id":14},{"sys":8837},{"id":21,"type":12,"linkType":22},{"sys":8839},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8841,"metaTitle":341,"metaDescription":342,"mainTitle":8842,"subtitle":360,"heroImage":8857,"ctaButton":383,"ctaLink":384},[340],{"data":8843,"content":8844,"nodeType":74},{},[8845,8851],{"data":8846,"content":8847,"nodeType":78},{},[8848],{"data":8849,"marks":8850,"value":352,"nodeType":82},{},[],{"data":8852,"content":8853,"nodeType":87},{},[8854],{"data":8855,"marks":8856,"value":359,"nodeType":82},{},[],{"metadata":8858,"sys":8861,"fields":8866},{"tags":8859,"concepts":8860},[],[],{"space":8862,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8864,"publishedVersion":62,"revision":44,"locale":29},{"sys":8863},{"type":12,"linkType":13,"id":14},{"sys":8865},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8867},{"url":375,"details":8868,"fileName":381,"contentType":382},{"size":377,"image":8869},{"width":379,"height":380},{"sys":8871,"fields":8874},{"id":8872,"createdAt":8873},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":8875,"slug":8876,"articleIntro":-1,"category":8877},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[8878],{"metadata":8879,"sys":8882,"fields":8889},{"tags":8880,"concepts":8881},[],[],{"space":8883,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8885,"publishedVersion":331,"revision":62,"contentType":8887,"locale":29},{"sys":8884},{"type":12,"linkType":13,"id":14},{"sys":8886},{"id":21,"type":12,"linkType":22},{"sys":8888},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8890,"metaTitle":341,"metaDescription":342,"mainTitle":8891,"subtitle":360,"heroImage":8906,"ctaButton":383,"ctaLink":384},[340],{"data":8892,"content":8893,"nodeType":74},{},[8894,8900],{"data":8895,"content":8896,"nodeType":78},{},[8897],{"data":8898,"marks":8899,"value":352,"nodeType":82},{},[],{"data":8901,"content":8902,"nodeType":87},{},[8903],{"data":8904,"marks":8905,"value":359,"nodeType":82},{},[],{"metadata":8907,"sys":8910,"fields":8915},{"tags":8908,"concepts":8909},[],[],{"space":8911,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8913,"publishedVersion":62,"revision":44,"locale":29},{"sys":8912},{"type":12,"linkType":13,"id":14},{"sys":8914},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8916},{"url":375,"details":8917,"fileName":381,"contentType":382},{"size":377,"image":8918},{"width":379,"height":380},{"sys":8920,"fields":8923},{"id":8921,"createdAt":8922},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8924,"slug":8925,"articleIntro":8924,"category":8926},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8927],{"metadata":8928,"sys":8931,"fields":8938},{"tags":8929,"concepts":8930},[],[],{"space":8932,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8934,"publishedVersion":331,"revision":62,"contentType":8936,"locale":29},{"sys":8933},{"type":12,"linkType":13,"id":14},{"sys":8935},{"id":21,"type":12,"linkType":22},{"sys":8937},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8939,"metaTitle":341,"metaDescription":342,"mainTitle":8940,"subtitle":360,"heroImage":8955,"ctaButton":383,"ctaLink":384},[340],{"data":8941,"content":8942,"nodeType":74},{},[8943,8949],{"data":8944,"content":8945,"nodeType":78},{},[8946],{"data":8947,"marks":8948,"value":352,"nodeType":82},{},[],{"data":8950,"content":8951,"nodeType":87},{},[8952],{"data":8953,"marks":8954,"value":359,"nodeType":82},{},[],{"metadata":8956,"sys":8959,"fields":8964},{"tags":8957,"concepts":8958},[],[],{"space":8960,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":8962,"publishedVersion":62,"revision":44,"locale":29},{"sys":8961},{"type":12,"linkType":13,"id":14},{"sys":8963},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":8965},{"url":375,"details":8966,"fileName":381,"contentType":382},{"size":377,"image":8967},{"width":379,"height":380},{"sys":8969,"fields":8972},{"id":8970,"createdAt":8971},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":8973,"slug":8974,"articleIntro":8973,"category":8975},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[8976],{"metadata":8977,"sys":8980,"fields":8987},{"tags":8978,"concepts":8979},[],[],{"space":8981,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":8983,"publishedVersion":331,"revision":62,"contentType":8985,"locale":29},{"sys":8982},{"type":12,"linkType":13,"id":14},{"sys":8984},{"id":21,"type":12,"linkType":22},{"sys":8986},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":8988,"metaTitle":341,"metaDescription":342,"mainTitle":8989,"subtitle":360,"heroImage":9004,"ctaButton":383,"ctaLink":384},[340],{"data":8990,"content":8991,"nodeType":74},{},[8992,8998],{"data":8993,"content":8994,"nodeType":78},{},[8995],{"data":8996,"marks":8997,"value":352,"nodeType":82},{},[],{"data":8999,"content":9000,"nodeType":87},{},[9001],{"data":9002,"marks":9003,"value":359,"nodeType":82},{},[],{"metadata":9005,"sys":9008,"fields":9013},{"tags":9006,"concepts":9007},[],[],{"space":9009,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9011,"publishedVersion":62,"revision":44,"locale":29},{"sys":9010},{"type":12,"linkType":13,"id":14},{"sys":9012},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9014},{"url":375,"details":9015,"fileName":381,"contentType":382},{"size":377,"image":9016},{"width":379,"height":380},{"sys":9018,"fields":9021},{"id":9019,"createdAt":9020},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":9022,"slug":9023,"articleIntro":9022,"category":9024},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[9025],{"metadata":9026,"sys":9029,"fields":9036},{"tags":9027,"concepts":9028},[],[],{"space":9030,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9032,"publishedVersion":331,"revision":62,"contentType":9034,"locale":29},{"sys":9031},{"type":12,"linkType":13,"id":14},{"sys":9033},{"id":21,"type":12,"linkType":22},{"sys":9035},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9037,"metaTitle":341,"metaDescription":342,"mainTitle":9038,"subtitle":360,"heroImage":9053,"ctaButton":383,"ctaLink":384},[340],{"data":9039,"content":9040,"nodeType":74},{},[9041,9047],{"data":9042,"content":9043,"nodeType":78},{},[9044],{"data":9045,"marks":9046,"value":352,"nodeType":82},{},[],{"data":9048,"content":9049,"nodeType":87},{},[9050],{"data":9051,"marks":9052,"value":359,"nodeType":82},{},[],{"metadata":9054,"sys":9057,"fields":9062},{"tags":9055,"concepts":9056},[],[],{"space":9058,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9060,"publishedVersion":62,"revision":44,"locale":29},{"sys":9059},{"type":12,"linkType":13,"id":14},{"sys":9061},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9063},{"url":375,"details":9064,"fileName":381,"contentType":382},{"size":377,"image":9065},{"width":379,"height":380},{"sys":9067,"fields":9070},{"id":9068,"createdAt":9069},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":9071,"slug":9072,"articleIntro":-1,"category":9073},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[9074],{"metadata":9075,"sys":9078,"fields":9085},{"tags":9076,"concepts":9077},[],[],{"space":9079,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9081,"publishedVersion":331,"revision":62,"contentType":9083,"locale":29},{"sys":9080},{"type":12,"linkType":13,"id":14},{"sys":9082},{"id":21,"type":12,"linkType":22},{"sys":9084},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9086,"metaTitle":341,"metaDescription":342,"mainTitle":9087,"subtitle":360,"heroImage":9102,"ctaButton":383,"ctaLink":384},[340],{"data":9088,"content":9089,"nodeType":74},{},[9090,9096],{"data":9091,"content":9092,"nodeType":78},{},[9093],{"data":9094,"marks":9095,"value":352,"nodeType":82},{},[],{"data":9097,"content":9098,"nodeType":87},{},[9099],{"data":9100,"marks":9101,"value":359,"nodeType":82},{},[],{"metadata":9103,"sys":9106,"fields":9111},{"tags":9104,"concepts":9105},[],[],{"space":9107,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9109,"publishedVersion":62,"revision":44,"locale":29},{"sys":9108},{"type":12,"linkType":13,"id":14},{"sys":9110},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9112},{"url":375,"details":9113,"fileName":381,"contentType":382},{"size":377,"image":9114},{"width":379,"height":380},{"sys":9116,"fields":9119},{"id":9117,"createdAt":9118},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":9120,"slug":9121,"articleIntro":-1,"category":9122},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[9123],{"metadata":9124,"sys":9127,"fields":9134},{"tags":9125,"concepts":9126},[],[],{"space":9128,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9130,"publishedVersion":331,"revision":62,"contentType":9132,"locale":29},{"sys":9129},{"type":12,"linkType":13,"id":14},{"sys":9131},{"id":21,"type":12,"linkType":22},{"sys":9133},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9135,"metaTitle":341,"metaDescription":342,"mainTitle":9136,"subtitle":360,"heroImage":9151,"ctaButton":383,"ctaLink":384},[340],{"data":9137,"content":9138,"nodeType":74},{},[9139,9145],{"data":9140,"content":9141,"nodeType":78},{},[9142],{"data":9143,"marks":9144,"value":352,"nodeType":82},{},[],{"data":9146,"content":9147,"nodeType":87},{},[9148],{"data":9149,"marks":9150,"value":359,"nodeType":82},{},[],{"metadata":9152,"sys":9155,"fields":9160},{"tags":9153,"concepts":9154},[],[],{"space":9156,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9158,"publishedVersion":62,"revision":44,"locale":29},{"sys":9157},{"type":12,"linkType":13,"id":14},{"sys":9159},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9161},{"url":375,"details":9162,"fileName":381,"contentType":382},{"size":377,"image":9163},{"width":379,"height":380},{"sys":9165,"fields":9168},{"id":9166,"createdAt":9167},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":9169,"slug":9170,"articleIntro":9169,"category":9171},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[9172],{"metadata":9173,"sys":9176,"fields":9183},{"tags":9174,"concepts":9175},[],[],{"space":9177,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9179,"publishedVersion":331,"revision":62,"contentType":9181,"locale":29},{"sys":9178},{"type":12,"linkType":13,"id":14},{"sys":9180},{"id":21,"type":12,"linkType":22},{"sys":9182},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9184,"metaTitle":341,"metaDescription":342,"mainTitle":9185,"subtitle":360,"heroImage":9200,"ctaButton":383,"ctaLink":384},[340],{"data":9186,"content":9187,"nodeType":74},{},[9188,9194],{"data":9189,"content":9190,"nodeType":78},{},[9191],{"data":9192,"marks":9193,"value":352,"nodeType":82},{},[],{"data":9195,"content":9196,"nodeType":87},{},[9197],{"data":9198,"marks":9199,"value":359,"nodeType":82},{},[],{"metadata":9201,"sys":9204,"fields":9209},{"tags":9202,"concepts":9203},[],[],{"space":9205,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9207,"publishedVersion":62,"revision":44,"locale":29},{"sys":9206},{"type":12,"linkType":13,"id":14},{"sys":9208},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9210},{"url":375,"details":9211,"fileName":381,"contentType":382},{"size":377,"image":9212},{"width":379,"height":380},{"sys":9214,"fields":9217},{"id":9215,"createdAt":9216},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":9218,"slug":9219,"articleIntro":-1,"category":9220},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[9221],{"metadata":9222,"sys":9225,"fields":9232},{"tags":9223,"concepts":9224},[],[],{"space":9226,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9228,"publishedVersion":331,"revision":62,"contentType":9230,"locale":29},{"sys":9227},{"type":12,"linkType":13,"id":14},{"sys":9229},{"id":21,"type":12,"linkType":22},{"sys":9231},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9233,"metaTitle":341,"metaDescription":342,"mainTitle":9234,"subtitle":360,"heroImage":9249,"ctaButton":383,"ctaLink":384},[340],{"data":9235,"content":9236,"nodeType":74},{},[9237,9243],{"data":9238,"content":9239,"nodeType":78},{},[9240],{"data":9241,"marks":9242,"value":352,"nodeType":82},{},[],{"data":9244,"content":9245,"nodeType":87},{},[9246],{"data":9247,"marks":9248,"value":359,"nodeType":82},{},[],{"metadata":9250,"sys":9253,"fields":9258},{"tags":9251,"concepts":9252},[],[],{"space":9254,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9256,"publishedVersion":62,"revision":44,"locale":29},{"sys":9255},{"type":12,"linkType":13,"id":14},{"sys":9257},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9259},{"url":375,"details":9260,"fileName":381,"contentType":382},{"size":377,"image":9261},{"width":379,"height":380},{"sys":9263,"fields":9266},{"id":9264,"createdAt":9265},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":9267,"slug":9268,"articleIntro":9267,"category":9269},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[9270],{"metadata":9271,"sys":9274,"fields":9281},{"tags":9272,"concepts":9273},[],[],{"space":9275,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9277,"publishedVersion":331,"revision":62,"contentType":9279,"locale":29},{"sys":9276},{"type":12,"linkType":13,"id":14},{"sys":9278},{"id":21,"type":12,"linkType":22},{"sys":9280},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9282,"metaTitle":341,"metaDescription":342,"mainTitle":9283,"subtitle":360,"heroImage":9298,"ctaButton":383,"ctaLink":384},[340],{"data":9284,"content":9285,"nodeType":74},{},[9286,9292],{"data":9287,"content":9288,"nodeType":78},{},[9289],{"data":9290,"marks":9291,"value":352,"nodeType":82},{},[],{"data":9293,"content":9294,"nodeType":87},{},[9295],{"data":9296,"marks":9297,"value":359,"nodeType":82},{},[],{"metadata":9299,"sys":9302,"fields":9307},{"tags":9300,"concepts":9301},[],[],{"space":9303,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9305,"publishedVersion":62,"revision":44,"locale":29},{"sys":9304},{"type":12,"linkType":13,"id":14},{"sys":9306},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9308},{"url":375,"details":9309,"fileName":381,"contentType":382},{"size":377,"image":9310},{"width":379,"height":380},{"sys":9312,"fields":9315},{"id":9313,"createdAt":9314},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":9316,"slug":9317,"articleIntro":9316,"category":9318},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[9319],{"metadata":9320,"sys":9323,"fields":9330},{"tags":9321,"concepts":9322},[],[],{"space":9324,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9326,"publishedVersion":331,"revision":62,"contentType":9328,"locale":29},{"sys":9325},{"type":12,"linkType":13,"id":14},{"sys":9327},{"id":21,"type":12,"linkType":22},{"sys":9329},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9331,"metaTitle":341,"metaDescription":342,"mainTitle":9332,"subtitle":360,"heroImage":9347,"ctaButton":383,"ctaLink":384},[340],{"data":9333,"content":9334,"nodeType":74},{},[9335,9341],{"data":9336,"content":9337,"nodeType":78},{},[9338],{"data":9339,"marks":9340,"value":352,"nodeType":82},{},[],{"data":9342,"content":9343,"nodeType":87},{},[9344],{"data":9345,"marks":9346,"value":359,"nodeType":82},{},[],{"metadata":9348,"sys":9351,"fields":9356},{"tags":9349,"concepts":9350},[],[],{"space":9352,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9354,"publishedVersion":62,"revision":44,"locale":29},{"sys":9353},{"type":12,"linkType":13,"id":14},{"sys":9355},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9357},{"url":375,"details":9358,"fileName":381,"contentType":382},{"size":377,"image":9359},{"width":379,"height":380},{"sys":9361,"fields":9364},{"id":9362,"createdAt":9363},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9365,"slug":9366,"articleIntro":-1,"category":9367},"Compte 512 - Banques","compte-512-banques",[9368],{"metadata":9369,"sys":9372,"fields":9379},{"tags":9370,"concepts":9371},[],[],{"space":9373,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9375,"publishedVersion":331,"revision":62,"contentType":9377,"locale":29},{"sys":9374},{"type":12,"linkType":13,"id":14},{"sys":9376},{"id":21,"type":12,"linkType":22},{"sys":9378},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9380,"metaTitle":341,"metaDescription":342,"mainTitle":9381,"subtitle":360,"heroImage":9396,"ctaButton":383,"ctaLink":384},[340],{"data":9382,"content":9383,"nodeType":74},{},[9384,9390],{"data":9385,"content":9386,"nodeType":78},{},[9387],{"data":9388,"marks":9389,"value":352,"nodeType":82},{},[],{"data":9391,"content":9392,"nodeType":87},{},[9393],{"data":9394,"marks":9395,"value":359,"nodeType":82},{},[],{"metadata":9397,"sys":9400,"fields":9405},{"tags":9398,"concepts":9399},[],[],{"space":9401,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9403,"publishedVersion":62,"revision":44,"locale":29},{"sys":9402},{"type":12,"linkType":13,"id":14},{"sys":9404},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9406},{"url":375,"details":9407,"fileName":381,"contentType":382},{"size":377,"image":9408},{"width":379,"height":380},{"sys":9410,"fields":9413},{"id":9411,"createdAt":9412},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":9414,"slug":9415,"articleIntro":-1,"category":9416},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[9417],{"metadata":9418,"sys":9421,"fields":9428},{"tags":9419,"concepts":9420},[],[],{"space":9422,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9424,"publishedVersion":331,"revision":62,"contentType":9426,"locale":29},{"sys":9423},{"type":12,"linkType":13,"id":14},{"sys":9425},{"id":21,"type":12,"linkType":22},{"sys":9427},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9429,"metaTitle":341,"metaDescription":342,"mainTitle":9430,"subtitle":360,"heroImage":9445,"ctaButton":383,"ctaLink":384},[340],{"data":9431,"content":9432,"nodeType":74},{},[9433,9439],{"data":9434,"content":9435,"nodeType":78},{},[9436],{"data":9437,"marks":9438,"value":352,"nodeType":82},{},[],{"data":9440,"content":9441,"nodeType":87},{},[9442],{"data":9443,"marks":9444,"value":359,"nodeType":82},{},[],{"metadata":9446,"sys":9449,"fields":9454},{"tags":9447,"concepts":9448},[],[],{"space":9450,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9452,"publishedVersion":62,"revision":44,"locale":29},{"sys":9451},{"type":12,"linkType":13,"id":14},{"sys":9453},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9455},{"url":375,"details":9456,"fileName":381,"contentType":382},{"size":377,"image":9457},{"width":379,"height":380},{"sys":9459,"fields":9462},{"id":9460,"createdAt":9461},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":9463,"slug":9464,"articleIntro":9463,"category":9465},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[9466],{"metadata":9467,"sys":9470,"fields":9477},{"tags":9468,"concepts":9469},[],[],{"space":9471,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9473,"publishedVersion":331,"revision":62,"contentType":9475,"locale":29},{"sys":9472},{"type":12,"linkType":13,"id":14},{"sys":9474},{"id":21,"type":12,"linkType":22},{"sys":9476},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9478,"metaTitle":341,"metaDescription":342,"mainTitle":9479,"subtitle":360,"heroImage":9494,"ctaButton":383,"ctaLink":384},[340],{"data":9480,"content":9481,"nodeType":74},{},[9482,9488],{"data":9483,"content":9484,"nodeType":78},{},[9485],{"data":9486,"marks":9487,"value":352,"nodeType":82},{},[],{"data":9489,"content":9490,"nodeType":87},{},[9491],{"data":9492,"marks":9493,"value":359,"nodeType":82},{},[],{"metadata":9495,"sys":9498,"fields":9503},{"tags":9496,"concepts":9497},[],[],{"space":9499,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9501,"publishedVersion":62,"revision":44,"locale":29},{"sys":9500},{"type":12,"linkType":13,"id":14},{"sys":9502},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9504},{"url":375,"details":9505,"fileName":381,"contentType":382},{"size":377,"image":9506},{"width":379,"height":380},{"sys":9508,"fields":9511},{"id":9509,"createdAt":9510},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":9512,"slug":9513,"articleIntro":9512,"category":9514},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[9515],{"metadata":9516,"sys":9519,"fields":9526},{"tags":9517,"concepts":9518},[],[],{"space":9520,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9522,"publishedVersion":331,"revision":62,"contentType":9524,"locale":29},{"sys":9521},{"type":12,"linkType":13,"id":14},{"sys":9523},{"id":21,"type":12,"linkType":22},{"sys":9525},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9527,"metaTitle":341,"metaDescription":342,"mainTitle":9528,"subtitle":360,"heroImage":9543,"ctaButton":383,"ctaLink":384},[340],{"data":9529,"content":9530,"nodeType":74},{},[9531,9537],{"data":9532,"content":9533,"nodeType":78},{},[9534],{"data":9535,"marks":9536,"value":352,"nodeType":82},{},[],{"data":9538,"content":9539,"nodeType":87},{},[9540],{"data":9541,"marks":9542,"value":359,"nodeType":82},{},[],{"metadata":9544,"sys":9547,"fields":9552},{"tags":9545,"concepts":9546},[],[],{"space":9548,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9550,"publishedVersion":62,"revision":44,"locale":29},{"sys":9549},{"type":12,"linkType":13,"id":14},{"sys":9551},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9553},{"url":375,"details":9554,"fileName":381,"contentType":382},{"size":377,"image":9555},{"width":379,"height":380},{"sys":9557,"fields":9560},{"id":9558,"createdAt":9559},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":9561,"slug":9562,"articleIntro":-1,"category":9563},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[9564],{"metadata":9565,"sys":9568,"fields":9575},{"tags":9566,"concepts":9567},[],[],{"space":9569,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9571,"publishedVersion":331,"revision":62,"contentType":9573,"locale":29},{"sys":9570},{"type":12,"linkType":13,"id":14},{"sys":9572},{"id":21,"type":12,"linkType":22},{"sys":9574},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9576,"metaTitle":341,"metaDescription":342,"mainTitle":9577,"subtitle":360,"heroImage":9592,"ctaButton":383,"ctaLink":384},[340],{"data":9578,"content":9579,"nodeType":74},{},[9580,9586],{"data":9581,"content":9582,"nodeType":78},{},[9583],{"data":9584,"marks":9585,"value":352,"nodeType":82},{},[],{"data":9587,"content":9588,"nodeType":87},{},[9589],{"data":9590,"marks":9591,"value":359,"nodeType":82},{},[],{"metadata":9593,"sys":9596,"fields":9601},{"tags":9594,"concepts":9595},[],[],{"space":9597,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9599,"publishedVersion":62,"revision":44,"locale":29},{"sys":9598},{"type":12,"linkType":13,"id":14},{"sys":9600},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9602},{"url":375,"details":9603,"fileName":381,"contentType":382},{"size":377,"image":9604},{"width":379,"height":380},{"sys":9606,"fields":9609},{"id":9607,"createdAt":9608},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":9610,"slug":9611,"articleIntro":9610,"category":9612},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[9613],{"metadata":9614,"sys":9617,"fields":9624},{"tags":9615,"concepts":9616},[],[],{"space":9618,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9620,"publishedVersion":331,"revision":62,"contentType":9622,"locale":29},{"sys":9619},{"type":12,"linkType":13,"id":14},{"sys":9621},{"id":21,"type":12,"linkType":22},{"sys":9623},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9625,"metaTitle":341,"metaDescription":342,"mainTitle":9626,"subtitle":360,"heroImage":9641,"ctaButton":383,"ctaLink":384},[340],{"data":9627,"content":9628,"nodeType":74},{},[9629,9635],{"data":9630,"content":9631,"nodeType":78},{},[9632],{"data":9633,"marks":9634,"value":352,"nodeType":82},{},[],{"data":9636,"content":9637,"nodeType":87},{},[9638],{"data":9639,"marks":9640,"value":359,"nodeType":82},{},[],{"metadata":9642,"sys":9645,"fields":9650},{"tags":9643,"concepts":9644},[],[],{"space":9646,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9648,"publishedVersion":62,"revision":44,"locale":29},{"sys":9647},{"type":12,"linkType":13,"id":14},{"sys":9649},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9651},{"url":375,"details":9652,"fileName":381,"contentType":382},{"size":377,"image":9653},{"width":379,"height":380},{"sys":9655,"fields":9658},{"id":9656,"createdAt":9657},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":9659,"slug":9660,"articleIntro":9659,"category":9661},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[9662],{"metadata":9663,"sys":9666,"fields":9673},{"tags":9664,"concepts":9665},[],[],{"space":9667,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9669,"publishedVersion":331,"revision":62,"contentType":9671,"locale":29},{"sys":9668},{"type":12,"linkType":13,"id":14},{"sys":9670},{"id":21,"type":12,"linkType":22},{"sys":9672},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9674,"metaTitle":341,"metaDescription":342,"mainTitle":9675,"subtitle":360,"heroImage":9690,"ctaButton":383,"ctaLink":384},[340],{"data":9676,"content":9677,"nodeType":74},{},[9678,9684],{"data":9679,"content":9680,"nodeType":78},{},[9681],{"data":9682,"marks":9683,"value":352,"nodeType":82},{},[],{"data":9685,"content":9686,"nodeType":87},{},[9687],{"data":9688,"marks":9689,"value":359,"nodeType":82},{},[],{"metadata":9691,"sys":9694,"fields":9699},{"tags":9692,"concepts":9693},[],[],{"space":9695,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9697,"publishedVersion":62,"revision":44,"locale":29},{"sys":9696},{"type":12,"linkType":13,"id":14},{"sys":9698},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9700},{"url":375,"details":9701,"fileName":381,"contentType":382},{"size":377,"image":9702},{"width":379,"height":380},{"sys":9704,"fields":9707},{"id":9705,"createdAt":9706},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9708,"slug":9709,"articleIntro":9708,"category":9710},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9711],{"metadata":9712,"sys":9715,"fields":9722},{"tags":9713,"concepts":9714},[],[],{"space":9716,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9718,"publishedVersion":331,"revision":62,"contentType":9720,"locale":29},{"sys":9717},{"type":12,"linkType":13,"id":14},{"sys":9719},{"id":21,"type":12,"linkType":22},{"sys":9721},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9723,"metaTitle":341,"metaDescription":342,"mainTitle":9724,"subtitle":360,"heroImage":9739,"ctaButton":383,"ctaLink":384},[340],{"data":9725,"content":9726,"nodeType":74},{},[9727,9733],{"data":9728,"content":9729,"nodeType":78},{},[9730],{"data":9731,"marks":9732,"value":352,"nodeType":82},{},[],{"data":9734,"content":9735,"nodeType":87},{},[9736],{"data":9737,"marks":9738,"value":359,"nodeType":82},{},[],{"metadata":9740,"sys":9743,"fields":9748},{"tags":9741,"concepts":9742},[],[],{"space":9744,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9746,"publishedVersion":62,"revision":44,"locale":29},{"sys":9745},{"type":12,"linkType":13,"id":14},{"sys":9747},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9749},{"url":375,"details":9750,"fileName":381,"contentType":382},{"size":377,"image":9751},{"width":379,"height":380},{"sys":9753,"fields":9756},{"id":9754,"createdAt":9755},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9757,"slug":9758,"articleIntro":9757,"category":9759},"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",[9760],{"metadata":9761,"sys":9764,"fields":9771},{"tags":9762,"concepts":9763},[],[],{"space":9765,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9767,"publishedVersion":331,"revision":62,"contentType":9769,"locale":29},{"sys":9766},{"type":12,"linkType":13,"id":14},{"sys":9768},{"id":21,"type":12,"linkType":22},{"sys":9770},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9772,"metaTitle":341,"metaDescription":342,"mainTitle":9773,"subtitle":360,"heroImage":9788,"ctaButton":383,"ctaLink":384},[340],{"data":9774,"content":9775,"nodeType":74},{},[9776,9782],{"data":9777,"content":9778,"nodeType":78},{},[9779],{"data":9780,"marks":9781,"value":352,"nodeType":82},{},[],{"data":9783,"content":9784,"nodeType":87},{},[9785],{"data":9786,"marks":9787,"value":359,"nodeType":82},{},[],{"metadata":9789,"sys":9792,"fields":9797},{"tags":9790,"concepts":9791},[],[],{"space":9793,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9795,"publishedVersion":62,"revision":44,"locale":29},{"sys":9794},{"type":12,"linkType":13,"id":14},{"sys":9796},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9798},{"url":375,"details":9799,"fileName":381,"contentType":382},{"size":377,"image":9800},{"width":379,"height":380},{"sys":9802,"fields":9805},{"id":9803,"createdAt":9804},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":9806,"slug":9807,"articleIntro":-1,"category":9808},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[9809],{"metadata":9810,"sys":9813,"fields":9820},{"tags":9811,"concepts":9812},[],[],{"space":9814,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9816,"publishedVersion":331,"revision":62,"contentType":9818,"locale":29},{"sys":9815},{"type":12,"linkType":13,"id":14},{"sys":9817},{"id":21,"type":12,"linkType":22},{"sys":9819},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9821,"metaTitle":341,"metaDescription":342,"mainTitle":9822,"subtitle":360,"heroImage":9837,"ctaButton":383,"ctaLink":384},[340],{"data":9823,"content":9824,"nodeType":74},{},[9825,9831],{"data":9826,"content":9827,"nodeType":78},{},[9828],{"data":9829,"marks":9830,"value":352,"nodeType":82},{},[],{"data":9832,"content":9833,"nodeType":87},{},[9834],{"data":9835,"marks":9836,"value":359,"nodeType":82},{},[],{"metadata":9838,"sys":9841,"fields":9846},{"tags":9839,"concepts":9840},[],[],{"space":9842,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9844,"publishedVersion":62,"revision":44,"locale":29},{"sys":9843},{"type":12,"linkType":13,"id":14},{"sys":9845},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9847},{"url":375,"details":9848,"fileName":381,"contentType":382},{"size":377,"image":9849},{"width":379,"height":380},{"sys":9851,"fields":9854},{"id":9852,"createdAt":9853},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":9855,"slug":9856,"articleIntro":9855,"category":9857},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[9858],{"metadata":9859,"sys":9862,"fields":9869},{"tags":9860,"concepts":9861},[],[],{"space":9863,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9865,"publishedVersion":331,"revision":62,"contentType":9867,"locale":29},{"sys":9864},{"type":12,"linkType":13,"id":14},{"sys":9866},{"id":21,"type":12,"linkType":22},{"sys":9868},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9870,"metaTitle":341,"metaDescription":342,"mainTitle":9871,"subtitle":360,"heroImage":9886,"ctaButton":383,"ctaLink":384},[340],{"data":9872,"content":9873,"nodeType":74},{},[9874,9880],{"data":9875,"content":9876,"nodeType":78},{},[9877],{"data":9878,"marks":9879,"value":352,"nodeType":82},{},[],{"data":9881,"content":9882,"nodeType":87},{},[9883],{"data":9884,"marks":9885,"value":359,"nodeType":82},{},[],{"metadata":9887,"sys":9890,"fields":9895},{"tags":9888,"concepts":9889},[],[],{"space":9891,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9893,"publishedVersion":62,"revision":44,"locale":29},{"sys":9892},{"type":12,"linkType":13,"id":14},{"sys":9894},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9896},{"url":375,"details":9897,"fileName":381,"contentType":382},{"size":377,"image":9898},{"width":379,"height":380},{"sys":9900,"fields":9903},{"id":9901,"createdAt":9902},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":9904,"slug":9905,"articleIntro":9904,"category":9906},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[9907],{"metadata":9908,"sys":9911,"fields":9918},{"tags":9909,"concepts":9910},[],[],{"space":9912,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9914,"publishedVersion":331,"revision":62,"contentType":9916,"locale":29},{"sys":9913},{"type":12,"linkType":13,"id":14},{"sys":9915},{"id":21,"type":12,"linkType":22},{"sys":9917},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9919,"metaTitle":341,"metaDescription":342,"mainTitle":9920,"subtitle":360,"heroImage":9935,"ctaButton":383,"ctaLink":384},[340],{"data":9921,"content":9922,"nodeType":74},{},[9923,9929],{"data":9924,"content":9925,"nodeType":78},{},[9926],{"data":9927,"marks":9928,"value":352,"nodeType":82},{},[],{"data":9930,"content":9931,"nodeType":87},{},[9932],{"data":9933,"marks":9934,"value":359,"nodeType":82},{},[],{"metadata":9936,"sys":9939,"fields":9944},{"tags":9937,"concepts":9938},[],[],{"space":9940,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9942,"publishedVersion":62,"revision":44,"locale":29},{"sys":9941},{"type":12,"linkType":13,"id":14},{"sys":9943},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9945},{"url":375,"details":9946,"fileName":381,"contentType":382},{"size":377,"image":9947},{"width":379,"height":380},{"sys":9949,"fields":9952},{"id":9950,"createdAt":9951},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":9953,"slug":9954,"articleIntro":9953,"category":9955},"4558 - Intérêts courus","compte-4558-interets-courus",[9956],{"metadata":9957,"sys":9960,"fields":9967},{"tags":9958,"concepts":9959},[],[],{"space":9961,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":9963,"publishedVersion":331,"revision":62,"contentType":9965,"locale":29},{"sys":9962},{"type":12,"linkType":13,"id":14},{"sys":9964},{"id":21,"type":12,"linkType":22},{"sys":9966},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":9968,"metaTitle":341,"metaDescription":342,"mainTitle":9969,"subtitle":360,"heroImage":9984,"ctaButton":383,"ctaLink":384},[340],{"data":9970,"content":9971,"nodeType":74},{},[9972,9978],{"data":9973,"content":9974,"nodeType":78},{},[9975],{"data":9976,"marks":9977,"value":352,"nodeType":82},{},[],{"data":9979,"content":9980,"nodeType":87},{},[9981],{"data":9982,"marks":9983,"value":359,"nodeType":82},{},[],{"metadata":9985,"sys":9988,"fields":9993},{"tags":9986,"concepts":9987},[],[],{"space":9989,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":9991,"publishedVersion":62,"revision":44,"locale":29},{"sys":9990},{"type":12,"linkType":13,"id":14},{"sys":9992},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":9994},{"url":375,"details":9995,"fileName":381,"contentType":382},{"size":377,"image":9996},{"width":379,"height":380},{"sys":9998,"fields":10001},{"id":9999,"createdAt":10000},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":10002,"slug":10003,"articleIntro":10002,"category":10004},"6331 - Versement de transport","compte-6331-versement-de-transport",[10005],{"metadata":10006,"sys":10009,"fields":10016},{"tags":10007,"concepts":10008},[],[],{"space":10010,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10012,"publishedVersion":331,"revision":62,"contentType":10014,"locale":29},{"sys":10011},{"type":12,"linkType":13,"id":14},{"sys":10013},{"id":21,"type":12,"linkType":22},{"sys":10015},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10017,"metaTitle":341,"metaDescription":342,"mainTitle":10018,"subtitle":360,"heroImage":10033,"ctaButton":383,"ctaLink":384},[340],{"data":10019,"content":10020,"nodeType":74},{},[10021,10027],{"data":10022,"content":10023,"nodeType":78},{},[10024],{"data":10025,"marks":10026,"value":352,"nodeType":82},{},[],{"data":10028,"content":10029,"nodeType":87},{},[10030],{"data":10031,"marks":10032,"value":359,"nodeType":82},{},[],{"metadata":10034,"sys":10037,"fields":10042},{"tags":10035,"concepts":10036},[],[],{"space":10038,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10040,"publishedVersion":62,"revision":44,"locale":29},{"sys":10039},{"type":12,"linkType":13,"id":14},{"sys":10041},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10043},{"url":375,"details":10044,"fileName":381,"contentType":382},{"size":377,"image":10045},{"width":379,"height":380},{"sys":10047,"fields":10049},{"id":10048,"createdAt":7351},"2faZxRvPQhG6UiwkwOCQNY",{"title":10050,"slug":10051,"articleIntro":10050,"category":10052},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[10053],{"metadata":10054,"sys":10057,"fields":10064},{"tags":10055,"concepts":10056},[],[],{"space":10058,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10060,"publishedVersion":331,"revision":62,"contentType":10062,"locale":29},{"sys":10059},{"type":12,"linkType":13,"id":14},{"sys":10061},{"id":21,"type":12,"linkType":22},{"sys":10063},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10065,"metaTitle":341,"metaDescription":342,"mainTitle":10066,"subtitle":360,"heroImage":10081,"ctaButton":383,"ctaLink":384},[340],{"data":10067,"content":10068,"nodeType":74},{},[10069,10075],{"data":10070,"content":10071,"nodeType":78},{},[10072],{"data":10073,"marks":10074,"value":352,"nodeType":82},{},[],{"data":10076,"content":10077,"nodeType":87},{},[10078],{"data":10079,"marks":10080,"value":359,"nodeType":82},{},[],{"metadata":10082,"sys":10085,"fields":10090},{"tags":10083,"concepts":10084},[],[],{"space":10086,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10088,"publishedVersion":62,"revision":44,"locale":29},{"sys":10087},{"type":12,"linkType":13,"id":14},{"sys":10089},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10091},{"url":375,"details":10092,"fileName":381,"contentType":382},{"size":377,"image":10093},{"width":379,"height":380},{"sys":10095,"fields":10098},{"id":10096,"createdAt":10097},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":10099,"slug":10100,"articleIntro":10099,"category":10101},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[10102],{"metadata":10103,"sys":10106,"fields":10113},{"tags":10104,"concepts":10105},[],[],{"space":10107,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10109,"publishedVersion":331,"revision":62,"contentType":10111,"locale":29},{"sys":10108},{"type":12,"linkType":13,"id":14},{"sys":10110},{"id":21,"type":12,"linkType":22},{"sys":10112},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10114,"metaTitle":341,"metaDescription":342,"mainTitle":10115,"subtitle":360,"heroImage":10130,"ctaButton":383,"ctaLink":384},[340],{"data":10116,"content":10117,"nodeType":74},{},[10118,10124],{"data":10119,"content":10120,"nodeType":78},{},[10121],{"data":10122,"marks":10123,"value":352,"nodeType":82},{},[],{"data":10125,"content":10126,"nodeType":87},{},[10127],{"data":10128,"marks":10129,"value":359,"nodeType":82},{},[],{"metadata":10131,"sys":10134,"fields":10139},{"tags":10132,"concepts":10133},[],[],{"space":10135,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10137,"publishedVersion":62,"revision":44,"locale":29},{"sys":10136},{"type":12,"linkType":13,"id":14},{"sys":10138},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10140},{"url":375,"details":10141,"fileName":381,"contentType":382},{"size":377,"image":10142},{"width":379,"height":380},{"sys":10144,"fields":10147},{"id":10145,"createdAt":10146},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":10148,"slug":10149,"articleIntro":10148,"category":10150},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[10151],{"metadata":10152,"sys":10155,"fields":10162},{"tags":10153,"concepts":10154},[],[],{"space":10156,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10158,"publishedVersion":331,"revision":62,"contentType":10160,"locale":29},{"sys":10157},{"type":12,"linkType":13,"id":14},{"sys":10159},{"id":21,"type":12,"linkType":22},{"sys":10161},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10163,"metaTitle":341,"metaDescription":342,"mainTitle":10164,"subtitle":360,"heroImage":10179,"ctaButton":383,"ctaLink":384},[340],{"data":10165,"content":10166,"nodeType":74},{},[10167,10173],{"data":10168,"content":10169,"nodeType":78},{},[10170],{"data":10171,"marks":10172,"value":352,"nodeType":82},{},[],{"data":10174,"content":10175,"nodeType":87},{},[10176],{"data":10177,"marks":10178,"value":359,"nodeType":82},{},[],{"metadata":10180,"sys":10183,"fields":10188},{"tags":10181,"concepts":10182},[],[],{"space":10184,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10186,"publishedVersion":62,"revision":44,"locale":29},{"sys":10185},{"type":12,"linkType":13,"id":14},{"sys":10187},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10189},{"url":375,"details":10190,"fileName":381,"contentType":382},{"size":377,"image":10191},{"width":379,"height":380},{"sys":10193,"fields":10196},{"id":10194,"createdAt":10195},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":10197,"slug":10198,"articleIntro":10197,"category":10199},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[10200],{"metadata":10201,"sys":10204,"fields":10211},{"tags":10202,"concepts":10203},[],[],{"space":10205,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10207,"publishedVersion":331,"revision":62,"contentType":10209,"locale":29},{"sys":10206},{"type":12,"linkType":13,"id":14},{"sys":10208},{"id":21,"type":12,"linkType":22},{"sys":10210},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10212,"metaTitle":341,"metaDescription":342,"mainTitle":10213,"subtitle":360,"heroImage":10228,"ctaButton":383,"ctaLink":384},[340],{"data":10214,"content":10215,"nodeType":74},{},[10216,10222],{"data":10217,"content":10218,"nodeType":78},{},[10219],{"data":10220,"marks":10221,"value":352,"nodeType":82},{},[],{"data":10223,"content":10224,"nodeType":87},{},[10225],{"data":10226,"marks":10227,"value":359,"nodeType":82},{},[],{"metadata":10229,"sys":10232,"fields":10237},{"tags":10230,"concepts":10231},[],[],{"space":10233,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10235,"publishedVersion":62,"revision":44,"locale":29},{"sys":10234},{"type":12,"linkType":13,"id":14},{"sys":10236},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10238},{"url":375,"details":10239,"fileName":381,"contentType":382},{"size":377,"image":10240},{"width":379,"height":380},{"sys":10242,"fields":10245},{"id":10243,"createdAt":10244},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":10246,"slug":10247,"articleIntro":10246,"category":10248},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[10249],{"metadata":10250,"sys":10253,"fields":10260},{"tags":10251,"concepts":10252},[],[],{"space":10254,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10256,"publishedVersion":331,"revision":62,"contentType":10258,"locale":29},{"sys":10255},{"type":12,"linkType":13,"id":14},{"sys":10257},{"id":21,"type":12,"linkType":22},{"sys":10259},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10261,"metaTitle":341,"metaDescription":342,"mainTitle":10262,"subtitle":360,"heroImage":10277,"ctaButton":383,"ctaLink":384},[340],{"data":10263,"content":10264,"nodeType":74},{},[10265,10271],{"data":10266,"content":10267,"nodeType":78},{},[10268],{"data":10269,"marks":10270,"value":352,"nodeType":82},{},[],{"data":10272,"content":10273,"nodeType":87},{},[10274],{"data":10275,"marks":10276,"value":359,"nodeType":82},{},[],{"metadata":10278,"sys":10281,"fields":10286},{"tags":10279,"concepts":10280},[],[],{"space":10282,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10284,"publishedVersion":62,"revision":44,"locale":29},{"sys":10283},{"type":12,"linkType":13,"id":14},{"sys":10285},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10287},{"url":375,"details":10288,"fileName":381,"contentType":382},{"size":377,"image":10289},{"width":379,"height":380},{"sys":10291,"fields":10294},{"id":10292,"createdAt":10293},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":10295,"slug":10296,"articleIntro":10295,"category":10297},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[10298],{"metadata":10299,"sys":10302,"fields":10309},{"tags":10300,"concepts":10301},[],[],{"space":10303,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10305,"publishedVersion":331,"revision":62,"contentType":10307,"locale":29},{"sys":10304},{"type":12,"linkType":13,"id":14},{"sys":10306},{"id":21,"type":12,"linkType":22},{"sys":10308},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10310,"metaTitle":341,"metaDescription":342,"mainTitle":10311,"subtitle":360,"heroImage":10326,"ctaButton":383,"ctaLink":384},[340],{"data":10312,"content":10313,"nodeType":74},{},[10314,10320],{"data":10315,"content":10316,"nodeType":78},{},[10317],{"data":10318,"marks":10319,"value":352,"nodeType":82},{},[],{"data":10321,"content":10322,"nodeType":87},{},[10323],{"data":10324,"marks":10325,"value":359,"nodeType":82},{},[],{"metadata":10327,"sys":10330,"fields":10335},{"tags":10328,"concepts":10329},[],[],{"space":10331,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10333,"publishedVersion":62,"revision":44,"locale":29},{"sys":10332},{"type":12,"linkType":13,"id":14},{"sys":10334},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10336},{"url":375,"details":10337,"fileName":381,"contentType":382},{"size":377,"image":10338},{"width":379,"height":380},{"sys":10340,"fields":10343},{"id":10341,"createdAt":10342},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":10344,"slug":10345,"articleIntro":10344,"category":10346},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[10347],{"metadata":10348,"sys":10351,"fields":10358},{"tags":10349,"concepts":10350},[],[],{"space":10352,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10354,"publishedVersion":331,"revision":62,"contentType":10356,"locale":29},{"sys":10353},{"type":12,"linkType":13,"id":14},{"sys":10355},{"id":21,"type":12,"linkType":22},{"sys":10357},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10359,"metaTitle":341,"metaDescription":342,"mainTitle":10360,"subtitle":360,"heroImage":10375,"ctaButton":383,"ctaLink":384},[340],{"data":10361,"content":10362,"nodeType":74},{},[10363,10369],{"data":10364,"content":10365,"nodeType":78},{},[10366],{"data":10367,"marks":10368,"value":352,"nodeType":82},{},[],{"data":10370,"content":10371,"nodeType":87},{},[10372],{"data":10373,"marks":10374,"value":359,"nodeType":82},{},[],{"metadata":10376,"sys":10379,"fields":10384},{"tags":10377,"concepts":10378},[],[],{"space":10380,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10382,"publishedVersion":62,"revision":44,"locale":29},{"sys":10381},{"type":12,"linkType":13,"id":14},{"sys":10383},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10385},{"url":375,"details":10386,"fileName":381,"contentType":382},{"size":377,"image":10387},{"width":379,"height":380},{"sys":10389,"fields":10392},{"id":10390,"createdAt":10391},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":10393,"slug":10394,"articleIntro":10393,"category":10395},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[10396],{"metadata":10397,"sys":10400,"fields":10407},{"tags":10398,"concepts":10399},[],[],{"space":10401,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10403,"publishedVersion":331,"revision":62,"contentType":10405,"locale":29},{"sys":10402},{"type":12,"linkType":13,"id":14},{"sys":10404},{"id":21,"type":12,"linkType":22},{"sys":10406},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10408,"metaTitle":341,"metaDescription":342,"mainTitle":10409,"subtitle":360,"heroImage":10424,"ctaButton":383,"ctaLink":384},[340],{"data":10410,"content":10411,"nodeType":74},{},[10412,10418],{"data":10413,"content":10414,"nodeType":78},{},[10415],{"data":10416,"marks":10417,"value":352,"nodeType":82},{},[],{"data":10419,"content":10420,"nodeType":87},{},[10421],{"data":10422,"marks":10423,"value":359,"nodeType":82},{},[],{"metadata":10425,"sys":10428,"fields":10433},{"tags":10426,"concepts":10427},[],[],{"space":10429,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10431,"publishedVersion":62,"revision":44,"locale":29},{"sys":10430},{"type":12,"linkType":13,"id":14},{"sys":10432},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10434},{"url":375,"details":10435,"fileName":381,"contentType":382},{"size":377,"image":10436},{"width":379,"height":380},{"sys":10438,"fields":10441},{"id":10439,"createdAt":10440},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":10442,"slug":10443,"articleIntro":10442,"category":10444},"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",[10445],{"metadata":10446,"sys":10449,"fields":10456},{"tags":10447,"concepts":10448},[],[],{"space":10450,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10452,"publishedVersion":331,"revision":62,"contentType":10454,"locale":29},{"sys":10451},{"type":12,"linkType":13,"id":14},{"sys":10453},{"id":21,"type":12,"linkType":22},{"sys":10455},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10457,"metaTitle":341,"metaDescription":342,"mainTitle":10458,"subtitle":360,"heroImage":10473,"ctaButton":383,"ctaLink":384},[340],{"data":10459,"content":10460,"nodeType":74},{},[10461,10467],{"data":10462,"content":10463,"nodeType":78},{},[10464],{"data":10465,"marks":10466,"value":352,"nodeType":82},{},[],{"data":10468,"content":10469,"nodeType":87},{},[10470],{"data":10471,"marks":10472,"value":359,"nodeType":82},{},[],{"metadata":10474,"sys":10477,"fields":10482},{"tags":10475,"concepts":10476},[],[],{"space":10478,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10480,"publishedVersion":62,"revision":44,"locale":29},{"sys":10479},{"type":12,"linkType":13,"id":14},{"sys":10481},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10483},{"url":375,"details":10484,"fileName":381,"contentType":382},{"size":377,"image":10485},{"width":379,"height":380},{"sys":10487,"fields":10490},{"id":10488,"createdAt":10489},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":10491,"slug":10492,"articleIntro":10491,"category":10493},"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",[10494],{"metadata":10495,"sys":10498,"fields":10505},{"tags":10496,"concepts":10497},[],[],{"space":10499,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10501,"publishedVersion":331,"revision":62,"contentType":10503,"locale":29},{"sys":10500},{"type":12,"linkType":13,"id":14},{"sys":10502},{"id":21,"type":12,"linkType":22},{"sys":10504},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10506,"metaTitle":341,"metaDescription":342,"mainTitle":10507,"subtitle":360,"heroImage":10522,"ctaButton":383,"ctaLink":384},[340],{"data":10508,"content":10509,"nodeType":74},{},[10510,10516],{"data":10511,"content":10512,"nodeType":78},{},[10513],{"data":10514,"marks":10515,"value":352,"nodeType":82},{},[],{"data":10517,"content":10518,"nodeType":87},{},[10519],{"data":10520,"marks":10521,"value":359,"nodeType":82},{},[],{"metadata":10523,"sys":10526,"fields":10531},{"tags":10524,"concepts":10525},[],[],{"space":10527,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10529,"publishedVersion":62,"revision":44,"locale":29},{"sys":10528},{"type":12,"linkType":13,"id":14},{"sys":10530},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10532},{"url":375,"details":10533,"fileName":381,"contentType":382},{"size":377,"image":10534},{"width":379,"height":380},{"sys":10536,"fields":10539},{"id":10537,"createdAt":10538},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":10540,"slug":10541,"articleIntro":10540,"category":10542},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[10543],{"metadata":10544,"sys":10547,"fields":10554},{"tags":10545,"concepts":10546},[],[],{"space":10548,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10550,"publishedVersion":331,"revision":62,"contentType":10552,"locale":29},{"sys":10549},{"type":12,"linkType":13,"id":14},{"sys":10551},{"id":21,"type":12,"linkType":22},{"sys":10553},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10555,"metaTitle":341,"metaDescription":342,"mainTitle":10556,"subtitle":360,"heroImage":10571,"ctaButton":383,"ctaLink":384},[340],{"data":10557,"content":10558,"nodeType":74},{},[10559,10565],{"data":10560,"content":10561,"nodeType":78},{},[10562],{"data":10563,"marks":10564,"value":352,"nodeType":82},{},[],{"data":10566,"content":10567,"nodeType":87},{},[10568],{"data":10569,"marks":10570,"value":359,"nodeType":82},{},[],{"metadata":10572,"sys":10575,"fields":10580},{"tags":10573,"concepts":10574},[],[],{"space":10576,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10578,"publishedVersion":62,"revision":44,"locale":29},{"sys":10577},{"type":12,"linkType":13,"id":14},{"sys":10579},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10581},{"url":375,"details":10582,"fileName":381,"contentType":382},{"size":377,"image":10583},{"width":379,"height":380},{"sys":10585,"fields":10588},{"id":10586,"createdAt":10587},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":10589,"slug":10590,"articleIntro":10589,"category":10591},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[10592],{"metadata":10593,"sys":10596,"fields":10603},{"tags":10594,"concepts":10595},[],[],{"space":10597,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10599,"publishedVersion":331,"revision":62,"contentType":10601,"locale":29},{"sys":10598},{"type":12,"linkType":13,"id":14},{"sys":10600},{"id":21,"type":12,"linkType":22},{"sys":10602},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10604,"metaTitle":341,"metaDescription":342,"mainTitle":10605,"subtitle":360,"heroImage":10620,"ctaButton":383,"ctaLink":384},[340],{"data":10606,"content":10607,"nodeType":74},{},[10608,10614],{"data":10609,"content":10610,"nodeType":78},{},[10611],{"data":10612,"marks":10613,"value":352,"nodeType":82},{},[],{"data":10615,"content":10616,"nodeType":87},{},[10617],{"data":10618,"marks":10619,"value":359,"nodeType":82},{},[],{"metadata":10621,"sys":10624,"fields":10629},{"tags":10622,"concepts":10623},[],[],{"space":10625,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10627,"publishedVersion":62,"revision":44,"locale":29},{"sys":10626},{"type":12,"linkType":13,"id":14},{"sys":10628},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10630},{"url":375,"details":10631,"fileName":381,"contentType":382},{"size":377,"image":10632},{"width":379,"height":380},{"sys":10634,"fields":10637},{"id":10635,"createdAt":10636},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":10638,"slug":10639,"articleIntro":10638,"category":10640},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[10641],{"metadata":10642,"sys":10645,"fields":10652},{"tags":10643,"concepts":10644},[],[],{"space":10646,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10648,"publishedVersion":331,"revision":62,"contentType":10650,"locale":29},{"sys":10647},{"type":12,"linkType":13,"id":14},{"sys":10649},{"id":21,"type":12,"linkType":22},{"sys":10651},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10653,"metaTitle":341,"metaDescription":342,"mainTitle":10654,"subtitle":360,"heroImage":10669,"ctaButton":383,"ctaLink":384},[340],{"data":10655,"content":10656,"nodeType":74},{},[10657,10663],{"data":10658,"content":10659,"nodeType":78},{},[10660],{"data":10661,"marks":10662,"value":352,"nodeType":82},{},[],{"data":10664,"content":10665,"nodeType":87},{},[10666],{"data":10667,"marks":10668,"value":359,"nodeType":82},{},[],{"metadata":10670,"sys":10673,"fields":10678},{"tags":10671,"concepts":10672},[],[],{"space":10674,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10676,"publishedVersion":62,"revision":44,"locale":29},{"sys":10675},{"type":12,"linkType":13,"id":14},{"sys":10677},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10679},{"url":375,"details":10680,"fileName":381,"contentType":382},{"size":377,"image":10681},{"width":379,"height":380},{"sys":10683,"fields":10686},{"id":10684,"createdAt":10685},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":10687,"slug":10688,"articleIntro":10687,"category":10689},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[10690],{"metadata":10691,"sys":10694,"fields":10701},{"tags":10692,"concepts":10693},[],[],{"space":10695,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10697,"publishedVersion":331,"revision":62,"contentType":10699,"locale":29},{"sys":10696},{"type":12,"linkType":13,"id":14},{"sys":10698},{"id":21,"type":12,"linkType":22},{"sys":10700},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10702,"metaTitle":341,"metaDescription":342,"mainTitle":10703,"subtitle":360,"heroImage":10718,"ctaButton":383,"ctaLink":384},[340],{"data":10704,"content":10705,"nodeType":74},{},[10706,10712],{"data":10707,"content":10708,"nodeType":78},{},[10709],{"data":10710,"marks":10711,"value":352,"nodeType":82},{},[],{"data":10713,"content":10714,"nodeType":87},{},[10715],{"data":10716,"marks":10717,"value":359,"nodeType":82},{},[],{"metadata":10719,"sys":10722,"fields":10727},{"tags":10720,"concepts":10721},[],[],{"space":10723,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10725,"publishedVersion":62,"revision":44,"locale":29},{"sys":10724},{"type":12,"linkType":13,"id":14},{"sys":10726},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10728},{"url":375,"details":10729,"fileName":381,"contentType":382},{"size":377,"image":10730},{"width":379,"height":380},{"sys":10732,"fields":10735},{"id":10733,"createdAt":10734},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":10736,"slug":10737,"articleIntro":10736,"category":10738},"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",[10739],{"metadata":10740,"sys":10743,"fields":10750},{"tags":10741,"concepts":10742},[],[],{"space":10744,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10746,"publishedVersion":331,"revision":62,"contentType":10748,"locale":29},{"sys":10745},{"type":12,"linkType":13,"id":14},{"sys":10747},{"id":21,"type":12,"linkType":22},{"sys":10749},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10751,"metaTitle":341,"metaDescription":342,"mainTitle":10752,"subtitle":360,"heroImage":10767,"ctaButton":383,"ctaLink":384},[340],{"data":10753,"content":10754,"nodeType":74},{},[10755,10761],{"data":10756,"content":10757,"nodeType":78},{},[10758],{"data":10759,"marks":10760,"value":352,"nodeType":82},{},[],{"data":10762,"content":10763,"nodeType":87},{},[10764],{"data":10765,"marks":10766,"value":359,"nodeType":82},{},[],{"metadata":10768,"sys":10771,"fields":10776},{"tags":10769,"concepts":10770},[],[],{"space":10772,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10774,"publishedVersion":62,"revision":44,"locale":29},{"sys":10773},{"type":12,"linkType":13,"id":14},{"sys":10775},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10777},{"url":375,"details":10778,"fileName":381,"contentType":382},{"size":377,"image":10779},{"width":379,"height":380},{"sys":10781,"fields":10784},{"id":10782,"createdAt":10783},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":10785,"slug":10786,"articleIntro":-1,"category":10787},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[10788],{"metadata":10789,"sys":10792,"fields":10799},{"tags":10790,"concepts":10791},[],[],{"space":10793,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10795,"publishedVersion":331,"revision":62,"contentType":10797,"locale":29},{"sys":10794},{"type":12,"linkType":13,"id":14},{"sys":10796},{"id":21,"type":12,"linkType":22},{"sys":10798},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10800,"metaTitle":341,"metaDescription":342,"mainTitle":10801,"subtitle":360,"heroImage":10816,"ctaButton":383,"ctaLink":384},[340],{"data":10802,"content":10803,"nodeType":74},{},[10804,10810],{"data":10805,"content":10806,"nodeType":78},{},[10807],{"data":10808,"marks":10809,"value":352,"nodeType":82},{},[],{"data":10811,"content":10812,"nodeType":87},{},[10813],{"data":10814,"marks":10815,"value":359,"nodeType":82},{},[],{"metadata":10817,"sys":10820,"fields":10825},{"tags":10818,"concepts":10819},[],[],{"space":10821,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10823,"publishedVersion":62,"revision":44,"locale":29},{"sys":10822},{"type":12,"linkType":13,"id":14},{"sys":10824},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10826},{"url":375,"details":10827,"fileName":381,"contentType":382},{"size":377,"image":10828},{"width":379,"height":380},{"sys":10830,"fields":10833},{"id":10831,"createdAt":10832},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":10834,"slug":10835,"articleIntro":10834,"category":10836},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[10837],{"metadata":10838,"sys":10841,"fields":10848},{"tags":10839,"concepts":10840},[],[],{"space":10842,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10844,"publishedVersion":331,"revision":62,"contentType":10846,"locale":29},{"sys":10843},{"type":12,"linkType":13,"id":14},{"sys":10845},{"id":21,"type":12,"linkType":22},{"sys":10847},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10849,"metaTitle":341,"metaDescription":342,"mainTitle":10850,"subtitle":360,"heroImage":10865,"ctaButton":383,"ctaLink":384},[340],{"data":10851,"content":10852,"nodeType":74},{},[10853,10859],{"data":10854,"content":10855,"nodeType":78},{},[10856],{"data":10857,"marks":10858,"value":352,"nodeType":82},{},[],{"data":10860,"content":10861,"nodeType":87},{},[10862],{"data":10863,"marks":10864,"value":359,"nodeType":82},{},[],{"metadata":10866,"sys":10869,"fields":10874},{"tags":10867,"concepts":10868},[],[],{"space":10870,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10872,"publishedVersion":62,"revision":44,"locale":29},{"sys":10871},{"type":12,"linkType":13,"id":14},{"sys":10873},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10875},{"url":375,"details":10876,"fileName":381,"contentType":382},{"size":377,"image":10877},{"width":379,"height":380},{"sys":10879,"fields":10882},{"id":10880,"createdAt":10881},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":10883,"slug":10884,"articleIntro":-1,"category":10885},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[10886],{"metadata":10887,"sys":10890,"fields":10897},{"tags":10888,"concepts":10889},[],[],{"space":10891,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10893,"publishedVersion":331,"revision":62,"contentType":10895,"locale":29},{"sys":10892},{"type":12,"linkType":13,"id":14},{"sys":10894},{"id":21,"type":12,"linkType":22},{"sys":10896},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10898,"metaTitle":341,"metaDescription":342,"mainTitle":10899,"subtitle":360,"heroImage":10914,"ctaButton":383,"ctaLink":384},[340],{"data":10900,"content":10901,"nodeType":74},{},[10902,10908],{"data":10903,"content":10904,"nodeType":78},{},[10905],{"data":10906,"marks":10907,"value":352,"nodeType":82},{},[],{"data":10909,"content":10910,"nodeType":87},{},[10911],{"data":10912,"marks":10913,"value":359,"nodeType":82},{},[],{"metadata":10915,"sys":10918,"fields":10923},{"tags":10916,"concepts":10917},[],[],{"space":10919,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10921,"publishedVersion":62,"revision":44,"locale":29},{"sys":10920},{"type":12,"linkType":13,"id":14},{"sys":10922},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10924},{"url":375,"details":10925,"fileName":381,"contentType":382},{"size":377,"image":10926},{"width":379,"height":380},{"sys":10928,"fields":10931},{"id":10929,"createdAt":10930},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":10932,"slug":10933,"articleIntro":-1,"category":10934},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[10935],{"metadata":10936,"sys":10939,"fields":10946},{"tags":10937,"concepts":10938},[],[],{"space":10940,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10942,"publishedVersion":331,"revision":62,"contentType":10944,"locale":29},{"sys":10941},{"type":12,"linkType":13,"id":14},{"sys":10943},{"id":21,"type":12,"linkType":22},{"sys":10945},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10947,"metaTitle":341,"metaDescription":342,"mainTitle":10948,"subtitle":360,"heroImage":10963,"ctaButton":383,"ctaLink":384},[340],{"data":10949,"content":10950,"nodeType":74},{},[10951,10957],{"data":10952,"content":10953,"nodeType":78},{},[10954],{"data":10955,"marks":10956,"value":352,"nodeType":82},{},[],{"data":10958,"content":10959,"nodeType":87},{},[10960],{"data":10961,"marks":10962,"value":359,"nodeType":82},{},[],{"metadata":10964,"sys":10967,"fields":10972},{"tags":10965,"concepts":10966},[],[],{"space":10968,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":10970,"publishedVersion":62,"revision":44,"locale":29},{"sys":10969},{"type":12,"linkType":13,"id":14},{"sys":10971},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":10973},{"url":375,"details":10974,"fileName":381,"contentType":382},{"size":377,"image":10975},{"width":379,"height":380},{"sys":10977,"fields":10980},{"id":10978,"createdAt":10979},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":10981,"slug":10982,"articleIntro":10981,"category":10983},"206 - Droit au bail","compte-206-droit-au-bail",[10984],{"metadata":10985,"sys":10988,"fields":10995},{"tags":10986,"concepts":10987},[],[],{"space":10989,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":10991,"publishedVersion":331,"revision":62,"contentType":10993,"locale":29},{"sys":10990},{"type":12,"linkType":13,"id":14},{"sys":10992},{"id":21,"type":12,"linkType":22},{"sys":10994},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":10996,"metaTitle":341,"metaDescription":342,"mainTitle":10997,"subtitle":360,"heroImage":11012,"ctaButton":383,"ctaLink":384},[340],{"data":10998,"content":10999,"nodeType":74},{},[11000,11006],{"data":11001,"content":11002,"nodeType":78},{},[11003],{"data":11004,"marks":11005,"value":352,"nodeType":82},{},[],{"data":11007,"content":11008,"nodeType":87},{},[11009],{"data":11010,"marks":11011,"value":359,"nodeType":82},{},[],{"metadata":11013,"sys":11016,"fields":11021},{"tags":11014,"concepts":11015},[],[],{"space":11017,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11019,"publishedVersion":62,"revision":44,"locale":29},{"sys":11018},{"type":12,"linkType":13,"id":14},{"sys":11020},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11022},{"url":375,"details":11023,"fileName":381,"contentType":382},{"size":377,"image":11024},{"width":379,"height":380},{"sys":11026,"fields":11029},{"id":11027,"createdAt":11028},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":11030,"slug":11031,"articleIntro":11030,"category":11032},"Compte 326 - Emballages","compte-326-emballages",[11033],{"metadata":11034,"sys":11037,"fields":11044},{"tags":11035,"concepts":11036},[],[],{"space":11038,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11040,"publishedVersion":331,"revision":62,"contentType":11042,"locale":29},{"sys":11039},{"type":12,"linkType":13,"id":14},{"sys":11041},{"id":21,"type":12,"linkType":22},{"sys":11043},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11045,"metaTitle":341,"metaDescription":342,"mainTitle":11046,"subtitle":360,"heroImage":11061,"ctaButton":383,"ctaLink":384},[340],{"data":11047,"content":11048,"nodeType":74},{},[11049,11055],{"data":11050,"content":11051,"nodeType":78},{},[11052],{"data":11053,"marks":11054,"value":352,"nodeType":82},{},[],{"data":11056,"content":11057,"nodeType":87},{},[11058],{"data":11059,"marks":11060,"value":359,"nodeType":82},{},[],{"metadata":11062,"sys":11065,"fields":11070},{"tags":11063,"concepts":11064},[],[],{"space":11066,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11068,"publishedVersion":62,"revision":44,"locale":29},{"sys":11067},{"type":12,"linkType":13,"id":14},{"sys":11069},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11071},{"url":375,"details":11072,"fileName":381,"contentType":382},{"size":377,"image":11073},{"width":379,"height":380},{"sys":11075,"fields":11078},{"id":11076,"createdAt":11077},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":11079,"slug":11080,"articleIntro":11079,"category":11081},"Compte 503 - Actions","compte-503-actions",[11082],{"metadata":11083,"sys":11086,"fields":11093},{"tags":11084,"concepts":11085},[],[],{"space":11087,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11089,"publishedVersion":331,"revision":62,"contentType":11091,"locale":29},{"sys":11088},{"type":12,"linkType":13,"id":14},{"sys":11090},{"id":21,"type":12,"linkType":22},{"sys":11092},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11094,"metaTitle":341,"metaDescription":342,"mainTitle":11095,"subtitle":360,"heroImage":11110,"ctaButton":383,"ctaLink":384},[340],{"data":11096,"content":11097,"nodeType":74},{},[11098,11104],{"data":11099,"content":11100,"nodeType":78},{},[11101],{"data":11102,"marks":11103,"value":352,"nodeType":82},{},[],{"data":11105,"content":11106,"nodeType":87},{},[11107],{"data":11108,"marks":11109,"value":359,"nodeType":82},{},[],{"metadata":11111,"sys":11114,"fields":11119},{"tags":11112,"concepts":11113},[],[],{"space":11115,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11117,"publishedVersion":62,"revision":44,"locale":29},{"sys":11116},{"type":12,"linkType":13,"id":14},{"sys":11118},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11120},{"url":375,"details":11121,"fileName":381,"contentType":382},{"size":377,"image":11122},{"width":379,"height":380},{"sys":11124,"fields":11127},{"id":11125,"createdAt":11126},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":11128,"slug":11129,"articleIntro":11128,"category":11130},"Compte 6026 - Emballages","compte-6026-emballages",[11131],{"metadata":11132,"sys":11135,"fields":11142},{"tags":11133,"concepts":11134},[],[],{"space":11136,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11138,"publishedVersion":331,"revision":62,"contentType":11140,"locale":29},{"sys":11137},{"type":12,"linkType":13,"id":14},{"sys":11139},{"id":21,"type":12,"linkType":22},{"sys":11141},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11143,"metaTitle":341,"metaDescription":342,"mainTitle":11144,"subtitle":360,"heroImage":11159,"ctaButton":383,"ctaLink":384},[340],{"data":11145,"content":11146,"nodeType":74},{},[11147,11153],{"data":11148,"content":11149,"nodeType":78},{},[11150],{"data":11151,"marks":11152,"value":352,"nodeType":82},{},[],{"data":11154,"content":11155,"nodeType":87},{},[11156],{"data":11157,"marks":11158,"value":359,"nodeType":82},{},[],{"metadata":11160,"sys":11163,"fields":11168},{"tags":11161,"concepts":11162},[],[],{"space":11164,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11166,"publishedVersion":62,"revision":44,"locale":29},{"sys":11165},{"type":12,"linkType":13,"id":14},{"sys":11167},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11169},{"url":375,"details":11170,"fileName":381,"contentType":382},{"size":377,"image":11171},{"width":379,"height":380},{"sys":11173,"fields":11176},{"id":11174,"createdAt":11175},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":11177,"slug":11178,"articleIntro":11177,"category":11179},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[11180],{"metadata":11181,"sys":11184,"fields":11191},{"tags":11182,"concepts":11183},[],[],{"space":11185,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11187,"publishedVersion":331,"revision":62,"contentType":11189,"locale":29},{"sys":11186},{"type":12,"linkType":13,"id":14},{"sys":11188},{"id":21,"type":12,"linkType":22},{"sys":11190},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11192,"metaTitle":341,"metaDescription":342,"mainTitle":11193,"subtitle":360,"heroImage":11208,"ctaButton":383,"ctaLink":384},[340],{"data":11194,"content":11195,"nodeType":74},{},[11196,11202],{"data":11197,"content":11198,"nodeType":78},{},[11199],{"data":11200,"marks":11201,"value":352,"nodeType":82},{},[],{"data":11203,"content":11204,"nodeType":87},{},[11205],{"data":11206,"marks":11207,"value":359,"nodeType":82},{},[],{"metadata":11209,"sys":11212,"fields":11217},{"tags":11210,"concepts":11211},[],[],{"space":11213,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11215,"publishedVersion":62,"revision":44,"locale":29},{"sys":11214},{"type":12,"linkType":13,"id":14},{"sys":11216},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11218},{"url":375,"details":11219,"fileName":381,"contentType":382},{"size":377,"image":11220},{"width":379,"height":380},{"sys":11222,"fields":11225},{"id":11223,"createdAt":11224},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":11226,"slug":11227,"articleIntro":11226,"category":11228},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[11229],{"metadata":11230,"sys":11233,"fields":11240},{"tags":11231,"concepts":11232},[],[],{"space":11234,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11236,"publishedVersion":331,"revision":62,"contentType":11238,"locale":29},{"sys":11235},{"type":12,"linkType":13,"id":14},{"sys":11237},{"id":21,"type":12,"linkType":22},{"sys":11239},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11241,"metaTitle":341,"metaDescription":342,"mainTitle":11242,"subtitle":360,"heroImage":11257,"ctaButton":383,"ctaLink":384},[340],{"data":11243,"content":11244,"nodeType":74},{},[11245,11251],{"data":11246,"content":11247,"nodeType":78},{},[11248],{"data":11249,"marks":11250,"value":352,"nodeType":82},{},[],{"data":11252,"content":11253,"nodeType":87},{},[11254],{"data":11255,"marks":11256,"value":359,"nodeType":82},{},[],{"metadata":11258,"sys":11261,"fields":11266},{"tags":11259,"concepts":11260},[],[],{"space":11262,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11264,"publishedVersion":62,"revision":44,"locale":29},{"sys":11263},{"type":12,"linkType":13,"id":14},{"sys":11265},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11267},{"url":375,"details":11268,"fileName":381,"contentType":382},{"size":377,"image":11269},{"width":379,"height":380},{"sys":11271,"fields":11274},{"id":11272,"createdAt":11273},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":11275,"slug":11276,"articleIntro":-1,"category":11277},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[11278],{"metadata":11279,"sys":11282,"fields":11289},{"tags":11280,"concepts":11281},[],[],{"space":11283,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11285,"publishedVersion":331,"revision":62,"contentType":11287,"locale":29},{"sys":11284},{"type":12,"linkType":13,"id":14},{"sys":11286},{"id":21,"type":12,"linkType":22},{"sys":11288},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11290,"metaTitle":341,"metaDescription":342,"mainTitle":11291,"subtitle":360,"heroImage":11306,"ctaButton":383,"ctaLink":384},[340],{"data":11292,"content":11293,"nodeType":74},{},[11294,11300],{"data":11295,"content":11296,"nodeType":78},{},[11297],{"data":11298,"marks":11299,"value":352,"nodeType":82},{},[],{"data":11301,"content":11302,"nodeType":87},{},[11303],{"data":11304,"marks":11305,"value":359,"nodeType":82},{},[],{"metadata":11307,"sys":11310,"fields":11315},{"tags":11308,"concepts":11309},[],[],{"space":11311,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11313,"publishedVersion":62,"revision":44,"locale":29},{"sys":11312},{"type":12,"linkType":13,"id":14},{"sys":11314},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11316},{"url":375,"details":11317,"fileName":381,"contentType":382},{"size":377,"image":11318},{"width":379,"height":380},{"sys":11320,"fields":11323},{"id":11321,"createdAt":11322},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":11324,"slug":11325,"articleIntro":11326,"category":11327},"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",[11328],{"metadata":11329,"sys":11332,"fields":11339},{"tags":11330,"concepts":11331},[],[],{"space":11333,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11335,"publishedVersion":331,"revision":62,"contentType":11337,"locale":29},{"sys":11334},{"type":12,"linkType":13,"id":14},{"sys":11336},{"id":21,"type":12,"linkType":22},{"sys":11338},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11340,"metaTitle":341,"metaDescription":342,"mainTitle":11341,"subtitle":360,"heroImage":11356,"ctaButton":383,"ctaLink":384},[340],{"data":11342,"content":11343,"nodeType":74},{},[11344,11350],{"data":11345,"content":11346,"nodeType":78},{},[11347],{"data":11348,"marks":11349,"value":352,"nodeType":82},{},[],{"data":11351,"content":11352,"nodeType":87},{},[11353],{"data":11354,"marks":11355,"value":359,"nodeType":82},{},[],{"metadata":11357,"sys":11360,"fields":11365},{"tags":11358,"concepts":11359},[],[],{"space":11361,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11363,"publishedVersion":62,"revision":44,"locale":29},{"sys":11362},{"type":12,"linkType":13,"id":14},{"sys":11364},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11366},{"url":375,"details":11367,"fileName":381,"contentType":382},{"size":377,"image":11368},{"width":379,"height":380},{"sys":11370,"fields":11373},{"id":11371,"createdAt":11372},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":11374,"slug":11375,"articleIntro":11374,"category":11376},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[11377],{"metadata":11378,"sys":11381,"fields":11388},{"tags":11379,"concepts":11380},[],[],{"space":11382,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11384,"publishedVersion":331,"revision":62,"contentType":11386,"locale":29},{"sys":11383},{"type":12,"linkType":13,"id":14},{"sys":11385},{"id":21,"type":12,"linkType":22},{"sys":11387},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11389,"metaTitle":341,"metaDescription":342,"mainTitle":11390,"subtitle":360,"heroImage":11405,"ctaButton":383,"ctaLink":384},[340],{"data":11391,"content":11392,"nodeType":74},{},[11393,11399],{"data":11394,"content":11395,"nodeType":78},{},[11396],{"data":11397,"marks":11398,"value":352,"nodeType":82},{},[],{"data":11400,"content":11401,"nodeType":87},{},[11402],{"data":11403,"marks":11404,"value":359,"nodeType":82},{},[],{"metadata":11406,"sys":11409,"fields":11414},{"tags":11407,"concepts":11408},[],[],{"space":11410,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11412,"publishedVersion":62,"revision":44,"locale":29},{"sys":11411},{"type":12,"linkType":13,"id":14},{"sys":11413},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11415},{"url":375,"details":11416,"fileName":381,"contentType":382},{"size":377,"image":11417},{"width":379,"height":380},{"sys":11419,"fields":11422},{"id":11420,"createdAt":11421},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":11423,"slug":11424,"articleIntro":11423,"category":11425},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[11426],{"metadata":11427,"sys":11430,"fields":11437},{"tags":11428,"concepts":11429},[],[],{"space":11431,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11433,"publishedVersion":331,"revision":62,"contentType":11435,"locale":29},{"sys":11432},{"type":12,"linkType":13,"id":14},{"sys":11434},{"id":21,"type":12,"linkType":22},{"sys":11436},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11438,"metaTitle":341,"metaDescription":342,"mainTitle":11439,"subtitle":360,"heroImage":11454,"ctaButton":383,"ctaLink":384},[340],{"data":11440,"content":11441,"nodeType":74},{},[11442,11448],{"data":11443,"content":11444,"nodeType":78},{},[11445],{"data":11446,"marks":11447,"value":352,"nodeType":82},{},[],{"data":11449,"content":11450,"nodeType":87},{},[11451],{"data":11452,"marks":11453,"value":359,"nodeType":82},{},[],{"metadata":11455,"sys":11458,"fields":11463},{"tags":11456,"concepts":11457},[],[],{"space":11459,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11461,"publishedVersion":62,"revision":44,"locale":29},{"sys":11460},{"type":12,"linkType":13,"id":14},{"sys":11462},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11464},{"url":375,"details":11465,"fileName":381,"contentType":382},{"size":377,"image":11466},{"width":379,"height":380},{"sys":11468,"fields":11471},{"id":11469,"createdAt":11470},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":11472,"slug":11473,"articleIntro":11472,"category":11474},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[11475],{"metadata":11476,"sys":11479,"fields":11486},{"tags":11477,"concepts":11478},[],[],{"space":11480,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11482,"publishedVersion":331,"revision":62,"contentType":11484,"locale":29},{"sys":11481},{"type":12,"linkType":13,"id":14},{"sys":11483},{"id":21,"type":12,"linkType":22},{"sys":11485},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11487,"metaTitle":341,"metaDescription":342,"mainTitle":11488,"subtitle":360,"heroImage":11503,"ctaButton":383,"ctaLink":384},[340],{"data":11489,"content":11490,"nodeType":74},{},[11491,11497],{"data":11492,"content":11493,"nodeType":78},{},[11494],{"data":11495,"marks":11496,"value":352,"nodeType":82},{},[],{"data":11498,"content":11499,"nodeType":87},{},[11500],{"data":11501,"marks":11502,"value":359,"nodeType":82},{},[],{"metadata":11504,"sys":11507,"fields":11512},{"tags":11505,"concepts":11506},[],[],{"space":11508,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11510,"publishedVersion":62,"revision":44,"locale":29},{"sys":11509},{"type":12,"linkType":13,"id":14},{"sys":11511},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11513},{"url":375,"details":11514,"fileName":381,"contentType":382},{"size":377,"image":11515},{"width":379,"height":380},{"sys":11517,"fields":11520},{"id":11518,"createdAt":11519},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":11521,"slug":11522,"articleIntro":11521,"category":11523},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[11524],{"metadata":11525,"sys":11528,"fields":11535},{"tags":11526,"concepts":11527},[],[],{"space":11529,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11531,"publishedVersion":331,"revision":62,"contentType":11533,"locale":29},{"sys":11530},{"type":12,"linkType":13,"id":14},{"sys":11532},{"id":21,"type":12,"linkType":22},{"sys":11534},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11536,"metaTitle":341,"metaDescription":342,"mainTitle":11537,"subtitle":360,"heroImage":11552,"ctaButton":383,"ctaLink":384},[340],{"data":11538,"content":11539,"nodeType":74},{},[11540,11546],{"data":11541,"content":11542,"nodeType":78},{},[11543],{"data":11544,"marks":11545,"value":352,"nodeType":82},{},[],{"data":11547,"content":11548,"nodeType":87},{},[11549],{"data":11550,"marks":11551,"value":359,"nodeType":82},{},[],{"metadata":11553,"sys":11556,"fields":11561},{"tags":11554,"concepts":11555},[],[],{"space":11557,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11559,"publishedVersion":62,"revision":44,"locale":29},{"sys":11558},{"type":12,"linkType":13,"id":14},{"sys":11560},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11562},{"url":375,"details":11563,"fileName":381,"contentType":382},{"size":377,"image":11564},{"width":379,"height":380},{"sys":11566,"fields":11569},{"id":11567,"createdAt":11568},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":11570,"slug":11571,"articleIntro":11570,"category":11572},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[11573],{"metadata":11574,"sys":11577,"fields":11584},{"tags":11575,"concepts":11576},[],[],{"space":11578,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11580,"publishedVersion":331,"revision":62,"contentType":11582,"locale":29},{"sys":11579},{"type":12,"linkType":13,"id":14},{"sys":11581},{"id":21,"type":12,"linkType":22},{"sys":11583},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11585,"metaTitle":341,"metaDescription":342,"mainTitle":11586,"subtitle":360,"heroImage":11601,"ctaButton":383,"ctaLink":384},[340],{"data":11587,"content":11588,"nodeType":74},{},[11589,11595],{"data":11590,"content":11591,"nodeType":78},{},[11592],{"data":11593,"marks":11594,"value":352,"nodeType":82},{},[],{"data":11596,"content":11597,"nodeType":87},{},[11598],{"data":11599,"marks":11600,"value":359,"nodeType":82},{},[],{"metadata":11602,"sys":11605,"fields":11610},{"tags":11603,"concepts":11604},[],[],{"space":11606,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11608,"publishedVersion":62,"revision":44,"locale":29},{"sys":11607},{"type":12,"linkType":13,"id":14},{"sys":11609},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11611},{"url":375,"details":11612,"fileName":381,"contentType":382},{"size":377,"image":11613},{"width":379,"height":380},{"sys":11615,"fields":11618},{"id":11616,"createdAt":11617},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":11619,"slug":11620,"articleIntro":11619,"category":11621},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[11622],{"metadata":11623,"sys":11626,"fields":11633},{"tags":11624,"concepts":11625},[],[],{"space":11627,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11629,"publishedVersion":331,"revision":62,"contentType":11631,"locale":29},{"sys":11628},{"type":12,"linkType":13,"id":14},{"sys":11630},{"id":21,"type":12,"linkType":22},{"sys":11632},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11634,"metaTitle":341,"metaDescription":342,"mainTitle":11635,"subtitle":360,"heroImage":11650,"ctaButton":383,"ctaLink":384},[340],{"data":11636,"content":11637,"nodeType":74},{},[11638,11644],{"data":11639,"content":11640,"nodeType":78},{},[11641],{"data":11642,"marks":11643,"value":352,"nodeType":82},{},[],{"data":11645,"content":11646,"nodeType":87},{},[11647],{"data":11648,"marks":11649,"value":359,"nodeType":82},{},[],{"metadata":11651,"sys":11654,"fields":11659},{"tags":11652,"concepts":11653},[],[],{"space":11655,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11657,"publishedVersion":62,"revision":44,"locale":29},{"sys":11656},{"type":12,"linkType":13,"id":14},{"sys":11658},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11660},{"url":375,"details":11661,"fileName":381,"contentType":382},{"size":377,"image":11662},{"width":379,"height":380},{"sys":11664,"fields":11667},{"id":11665,"createdAt":11666},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":11668,"slug":11669,"articleIntro":11668,"category":11670},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[11671],{"metadata":11672,"sys":11675,"fields":11682},{"tags":11673,"concepts":11674},[],[],{"space":11676,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11678,"publishedVersion":331,"revision":62,"contentType":11680,"locale":29},{"sys":11677},{"type":12,"linkType":13,"id":14},{"sys":11679},{"id":21,"type":12,"linkType":22},{"sys":11681},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11683,"metaTitle":341,"metaDescription":342,"mainTitle":11684,"subtitle":360,"heroImage":11699,"ctaButton":383,"ctaLink":384},[340],{"data":11685,"content":11686,"nodeType":74},{},[11687,11693],{"data":11688,"content":11689,"nodeType":78},{},[11690],{"data":11691,"marks":11692,"value":352,"nodeType":82},{},[],{"data":11694,"content":11695,"nodeType":87},{},[11696],{"data":11697,"marks":11698,"value":359,"nodeType":82},{},[],{"metadata":11700,"sys":11703,"fields":11708},{"tags":11701,"concepts":11702},[],[],{"space":11704,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11706,"publishedVersion":62,"revision":44,"locale":29},{"sys":11705},{"type":12,"linkType":13,"id":14},{"sys":11707},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11709},{"url":375,"details":11710,"fileName":381,"contentType":382},{"size":377,"image":11711},{"width":379,"height":380},{"sys":11713,"fields":11716},{"id":11714,"createdAt":11715},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":11717,"slug":11718,"articleIntro":11717,"category":11719},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[11720],{"metadata":11721,"sys":11724,"fields":11731},{"tags":11722,"concepts":11723},[],[],{"space":11725,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11727,"publishedVersion":331,"revision":62,"contentType":11729,"locale":29},{"sys":11726},{"type":12,"linkType":13,"id":14},{"sys":11728},{"id":21,"type":12,"linkType":22},{"sys":11730},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11732,"metaTitle":341,"metaDescription":342,"mainTitle":11733,"subtitle":360,"heroImage":11748,"ctaButton":383,"ctaLink":384},[340],{"data":11734,"content":11735,"nodeType":74},{},[11736,11742],{"data":11737,"content":11738,"nodeType":78},{},[11739],{"data":11740,"marks":11741,"value":352,"nodeType":82},{},[],{"data":11743,"content":11744,"nodeType":87},{},[11745],{"data":11746,"marks":11747,"value":359,"nodeType":82},{},[],{"metadata":11749,"sys":11752,"fields":11757},{"tags":11750,"concepts":11751},[],[],{"space":11753,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11755,"publishedVersion":62,"revision":44,"locale":29},{"sys":11754},{"type":12,"linkType":13,"id":14},{"sys":11756},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11758},{"url":375,"details":11759,"fileName":381,"contentType":382},{"size":377,"image":11760},{"width":379,"height":380},{"sys":11762,"fields":11765},{"id":11763,"createdAt":11764},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":11766,"slug":11767,"articleIntro":-1,"category":11768},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[11769],{"metadata":11770,"sys":11773,"fields":11780},{"tags":11771,"concepts":11772},[],[],{"space":11774,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11776,"publishedVersion":331,"revision":62,"contentType":11778,"locale":29},{"sys":11775},{"type":12,"linkType":13,"id":14},{"sys":11777},{"id":21,"type":12,"linkType":22},{"sys":11779},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11781,"metaTitle":341,"metaDescription":342,"mainTitle":11782,"subtitle":360,"heroImage":11797,"ctaButton":383,"ctaLink":384},[340],{"data":11783,"content":11784,"nodeType":74},{},[11785,11791],{"data":11786,"content":11787,"nodeType":78},{},[11788],{"data":11789,"marks":11790,"value":352,"nodeType":82},{},[],{"data":11792,"content":11793,"nodeType":87},{},[11794],{"data":11795,"marks":11796,"value":359,"nodeType":82},{},[],{"metadata":11798,"sys":11801,"fields":11806},{"tags":11799,"concepts":11800},[],[],{"space":11802,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11804,"publishedVersion":62,"revision":44,"locale":29},{"sys":11803},{"type":12,"linkType":13,"id":14},{"sys":11805},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11807},{"url":375,"details":11808,"fileName":381,"contentType":382},{"size":377,"image":11809},{"width":379,"height":380},{"sys":11811,"fields":11814},{"id":11812,"createdAt":11813},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":11815,"slug":11816,"articleIntro":11815,"category":11817},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[11818],{"metadata":11819,"sys":11822,"fields":11829},{"tags":11820,"concepts":11821},[],[],{"space":11823,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11825,"publishedVersion":331,"revision":62,"contentType":11827,"locale":29},{"sys":11824},{"type":12,"linkType":13,"id":14},{"sys":11826},{"id":21,"type":12,"linkType":22},{"sys":11828},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11830,"metaTitle":341,"metaDescription":342,"mainTitle":11831,"subtitle":360,"heroImage":11846,"ctaButton":383,"ctaLink":384},[340],{"data":11832,"content":11833,"nodeType":74},{},[11834,11840],{"data":11835,"content":11836,"nodeType":78},{},[11837],{"data":11838,"marks":11839,"value":352,"nodeType":82},{},[],{"data":11841,"content":11842,"nodeType":87},{},[11843],{"data":11844,"marks":11845,"value":359,"nodeType":82},{},[],{"metadata":11847,"sys":11850,"fields":11855},{"tags":11848,"concepts":11849},[],[],{"space":11851,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11853,"publishedVersion":62,"revision":44,"locale":29},{"sys":11852},{"type":12,"linkType":13,"id":14},{"sys":11854},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11856},{"url":375,"details":11857,"fileName":381,"contentType":382},{"size":377,"image":11858},{"width":379,"height":380},{"sys":11860,"fields":11863},{"id":11861,"createdAt":11862},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":11864,"slug":11865,"articleIntro":11864,"category":11866},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[11867],{"metadata":11868,"sys":11871,"fields":11878},{"tags":11869,"concepts":11870},[],[],{"space":11872,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11874,"publishedVersion":331,"revision":62,"contentType":11876,"locale":29},{"sys":11873},{"type":12,"linkType":13,"id":14},{"sys":11875},{"id":21,"type":12,"linkType":22},{"sys":11877},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11879,"metaTitle":341,"metaDescription":342,"mainTitle":11880,"subtitle":360,"heroImage":11895,"ctaButton":383,"ctaLink":384},[340],{"data":11881,"content":11882,"nodeType":74},{},[11883,11889],{"data":11884,"content":11885,"nodeType":78},{},[11886],{"data":11887,"marks":11888,"value":352,"nodeType":82},{},[],{"data":11890,"content":11891,"nodeType":87},{},[11892],{"data":11893,"marks":11894,"value":359,"nodeType":82},{},[],{"metadata":11896,"sys":11899,"fields":11904},{"tags":11897,"concepts":11898},[],[],{"space":11900,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11902,"publishedVersion":62,"revision":44,"locale":29},{"sys":11901},{"type":12,"linkType":13,"id":14},{"sys":11903},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11905},{"url":375,"details":11906,"fileName":381,"contentType":382},{"size":377,"image":11907},{"width":379,"height":380},{"sys":11909,"fields":11912},{"id":11910,"createdAt":11911},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":11913,"slug":11914,"articleIntro":-1,"category":11915},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[11916],{"metadata":11917,"sys":11920,"fields":11927},{"tags":11918,"concepts":11919},[],[],{"space":11921,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11923,"publishedVersion":331,"revision":62,"contentType":11925,"locale":29},{"sys":11922},{"type":12,"linkType":13,"id":14},{"sys":11924},{"id":21,"type":12,"linkType":22},{"sys":11926},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11928,"metaTitle":341,"metaDescription":342,"mainTitle":11929,"subtitle":360,"heroImage":11944,"ctaButton":383,"ctaLink":384},[340],{"data":11930,"content":11931,"nodeType":74},{},[11932,11938],{"data":11933,"content":11934,"nodeType":78},{},[11935],{"data":11936,"marks":11937,"value":352,"nodeType":82},{},[],{"data":11939,"content":11940,"nodeType":87},{},[11941],{"data":11942,"marks":11943,"value":359,"nodeType":82},{},[],{"metadata":11945,"sys":11948,"fields":11953},{"tags":11946,"concepts":11947},[],[],{"space":11949,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":11951,"publishedVersion":62,"revision":44,"locale":29},{"sys":11950},{"type":12,"linkType":13,"id":14},{"sys":11952},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":11954},{"url":375,"details":11955,"fileName":381,"contentType":382},{"size":377,"image":11956},{"width":379,"height":380},{"sys":11958,"fields":11961},{"id":11959,"createdAt":11960},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":11962,"slug":11963,"articleIntro":11962,"category":11964},"698 - Intégration fiscale","compte-698-integration-fiscale",[11965],{"metadata":11966,"sys":11969,"fields":11976},{"tags":11967,"concepts":11968},[],[],{"space":11970,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":11972,"publishedVersion":331,"revision":62,"contentType":11974,"locale":29},{"sys":11971},{"type":12,"linkType":13,"id":14},{"sys":11973},{"id":21,"type":12,"linkType":22},{"sys":11975},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":11977,"metaTitle":341,"metaDescription":342,"mainTitle":11978,"subtitle":360,"heroImage":11993,"ctaButton":383,"ctaLink":384},[340],{"data":11979,"content":11980,"nodeType":74},{},[11981,11987],{"data":11982,"content":11983,"nodeType":78},{},[11984],{"data":11985,"marks":11986,"value":352,"nodeType":82},{},[],{"data":11988,"content":11989,"nodeType":87},{},[11990],{"data":11991,"marks":11992,"value":359,"nodeType":82},{},[],{"metadata":11994,"sys":11997,"fields":12002},{"tags":11995,"concepts":11996},[],[],{"space":11998,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12000,"publishedVersion":62,"revision":44,"locale":29},{"sys":11999},{"type":12,"linkType":13,"id":14},{"sys":12001},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12003},{"url":375,"details":12004,"fileName":381,"contentType":382},{"size":377,"image":12005},{"width":379,"height":380},{"sys":12007,"fields":12010},{"id":12008,"createdAt":12009},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":12011,"slug":12012,"articleIntro":12011,"category":12013},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[12014],{"metadata":12015,"sys":12018,"fields":12025},{"tags":12016,"concepts":12017},[],[],{"space":12019,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12021,"publishedVersion":331,"revision":62,"contentType":12023,"locale":29},{"sys":12020},{"type":12,"linkType":13,"id":14},{"sys":12022},{"id":21,"type":12,"linkType":22},{"sys":12024},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12026,"metaTitle":341,"metaDescription":342,"mainTitle":12027,"subtitle":360,"heroImage":12042,"ctaButton":383,"ctaLink":384},[340],{"data":12028,"content":12029,"nodeType":74},{},[12030,12036],{"data":12031,"content":12032,"nodeType":78},{},[12033],{"data":12034,"marks":12035,"value":352,"nodeType":82},{},[],{"data":12037,"content":12038,"nodeType":87},{},[12039],{"data":12040,"marks":12041,"value":359,"nodeType":82},{},[],{"metadata":12043,"sys":12046,"fields":12051},{"tags":12044,"concepts":12045},[],[],{"space":12047,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12049,"publishedVersion":62,"revision":44,"locale":29},{"sys":12048},{"type":12,"linkType":13,"id":14},{"sys":12050},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12052},{"url":375,"details":12053,"fileName":381,"contentType":382},{"size":377,"image":12054},{"width":379,"height":380},{"sys":12056,"fields":12059},{"id":12057,"createdAt":12058},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":12060,"slug":12061,"articleIntro":-1,"category":12062},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[12063],{"metadata":12064,"sys":12067,"fields":12074},{"tags":12065,"concepts":12066},[],[],{"space":12068,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12070,"publishedVersion":331,"revision":62,"contentType":12072,"locale":29},{"sys":12069},{"type":12,"linkType":13,"id":14},{"sys":12071},{"id":21,"type":12,"linkType":22},{"sys":12073},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12075,"metaTitle":341,"metaDescription":342,"mainTitle":12076,"subtitle":360,"heroImage":12091,"ctaButton":383,"ctaLink":384},[340],{"data":12077,"content":12078,"nodeType":74},{},[12079,12085],{"data":12080,"content":12081,"nodeType":78},{},[12082],{"data":12083,"marks":12084,"value":352,"nodeType":82},{},[],{"data":12086,"content":12087,"nodeType":87},{},[12088],{"data":12089,"marks":12090,"value":359,"nodeType":82},{},[],{"metadata":12092,"sys":12095,"fields":12100},{"tags":12093,"concepts":12094},[],[],{"space":12096,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12098,"publishedVersion":62,"revision":44,"locale":29},{"sys":12097},{"type":12,"linkType":13,"id":14},{"sys":12099},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12101},{"url":375,"details":12102,"fileName":381,"contentType":382},{"size":377,"image":12103},{"width":379,"height":380},{"sys":12105,"fields":12108},{"id":12106,"createdAt":12107},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":12109,"slug":12110,"articleIntro":12109,"category":12111},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[12112],{"metadata":12113,"sys":12116,"fields":12123},{"tags":12114,"concepts":12115},[],[],{"space":12117,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12119,"publishedVersion":331,"revision":62,"contentType":12121,"locale":29},{"sys":12118},{"type":12,"linkType":13,"id":14},{"sys":12120},{"id":21,"type":12,"linkType":22},{"sys":12122},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12124,"metaTitle":341,"metaDescription":342,"mainTitle":12125,"subtitle":360,"heroImage":12140,"ctaButton":383,"ctaLink":384},[340],{"data":12126,"content":12127,"nodeType":74},{},[12128,12134],{"data":12129,"content":12130,"nodeType":78},{},[12131],{"data":12132,"marks":12133,"value":352,"nodeType":82},{},[],{"data":12135,"content":12136,"nodeType":87},{},[12137],{"data":12138,"marks":12139,"value":359,"nodeType":82},{},[],{"metadata":12141,"sys":12144,"fields":12149},{"tags":12142,"concepts":12143},[],[],{"space":12145,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12147,"publishedVersion":62,"revision":44,"locale":29},{"sys":12146},{"type":12,"linkType":13,"id":14},{"sys":12148},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12150},{"url":375,"details":12151,"fileName":381,"contentType":382},{"size":377,"image":12152},{"width":379,"height":380},{"sys":12154,"fields":12157},{"id":12155,"createdAt":12156},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":12158,"slug":12159,"articleIntro":-1,"category":12160},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[12161],{"metadata":12162,"sys":12165,"fields":12172},{"tags":12163,"concepts":12164},[],[],{"space":12166,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12168,"publishedVersion":331,"revision":62,"contentType":12170,"locale":29},{"sys":12167},{"type":12,"linkType":13,"id":14},{"sys":12169},{"id":21,"type":12,"linkType":22},{"sys":12171},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12173,"metaTitle":341,"metaDescription":342,"mainTitle":12174,"subtitle":360,"heroImage":12189,"ctaButton":383,"ctaLink":384},[340],{"data":12175,"content":12176,"nodeType":74},{},[12177,12183],{"data":12178,"content":12179,"nodeType":78},{},[12180],{"data":12181,"marks":12182,"value":352,"nodeType":82},{},[],{"data":12184,"content":12185,"nodeType":87},{},[12186],{"data":12187,"marks":12188,"value":359,"nodeType":82},{},[],{"metadata":12190,"sys":12193,"fields":12198},{"tags":12191,"concepts":12192},[],[],{"space":12194,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12196,"publishedVersion":62,"revision":44,"locale":29},{"sys":12195},{"type":12,"linkType":13,"id":14},{"sys":12197},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12199},{"url":375,"details":12200,"fileName":381,"contentType":382},{"size":377,"image":12201},{"width":379,"height":380},{"sys":12203,"fields":12206},{"id":12204,"createdAt":12205},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":12207,"slug":12208,"articleIntro":12209,"category":12210},"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.",[12211],{"metadata":12212,"sys":12215,"fields":12222},{"tags":12213,"concepts":12214},[],[],{"space":12216,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12218,"publishedVersion":331,"revision":62,"contentType":12220,"locale":29},{"sys":12217},{"type":12,"linkType":13,"id":14},{"sys":12219},{"id":21,"type":12,"linkType":22},{"sys":12221},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12223,"metaTitle":341,"metaDescription":342,"mainTitle":12224,"subtitle":360,"heroImage":12239,"ctaButton":383,"ctaLink":384},[340],{"data":12225,"content":12226,"nodeType":74},{},[12227,12233],{"data":12228,"content":12229,"nodeType":78},{},[12230],{"data":12231,"marks":12232,"value":352,"nodeType":82},{},[],{"data":12234,"content":12235,"nodeType":87},{},[12236],{"data":12237,"marks":12238,"value":359,"nodeType":82},{},[],{"metadata":12240,"sys":12243,"fields":12248},{"tags":12241,"concepts":12242},[],[],{"space":12244,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12246,"publishedVersion":62,"revision":44,"locale":29},{"sys":12245},{"type":12,"linkType":13,"id":14},{"sys":12247},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12249},{"url":375,"details":12250,"fileName":381,"contentType":382},{"size":377,"image":12251},{"width":379,"height":380},{"sys":12253,"fields":12256},{"id":12254,"createdAt":12255},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":12257,"slug":12258,"articleIntro":12257,"category":12259},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[12260],{"metadata":12261,"sys":12264,"fields":12271},{"tags":12262,"concepts":12263},[],[],{"space":12265,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12267,"publishedVersion":331,"revision":62,"contentType":12269,"locale":29},{"sys":12266},{"type":12,"linkType":13,"id":14},{"sys":12268},{"id":21,"type":12,"linkType":22},{"sys":12270},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12272,"metaTitle":341,"metaDescription":342,"mainTitle":12273,"subtitle":360,"heroImage":12288,"ctaButton":383,"ctaLink":384},[340],{"data":12274,"content":12275,"nodeType":74},{},[12276,12282],{"data":12277,"content":12278,"nodeType":78},{},[12279],{"data":12280,"marks":12281,"value":352,"nodeType":82},{},[],{"data":12283,"content":12284,"nodeType":87},{},[12285],{"data":12286,"marks":12287,"value":359,"nodeType":82},{},[],{"metadata":12289,"sys":12292,"fields":12297},{"tags":12290,"concepts":12291},[],[],{"space":12293,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12295,"publishedVersion":62,"revision":44,"locale":29},{"sys":12294},{"type":12,"linkType":13,"id":14},{"sys":12296},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12298},{"url":375,"details":12299,"fileName":381,"contentType":382},{"size":377,"image":12300},{"width":379,"height":380},{"sys":12302,"fields":12305},{"id":12303,"createdAt":12304},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":12306,"slug":12307,"articleIntro":12306,"category":12308},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[12309],{"metadata":12310,"sys":12313,"fields":12320},{"tags":12311,"concepts":12312},[],[],{"space":12314,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12316,"publishedVersion":331,"revision":62,"contentType":12318,"locale":29},{"sys":12315},{"type":12,"linkType":13,"id":14},{"sys":12317},{"id":21,"type":12,"linkType":22},{"sys":12319},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12321,"metaTitle":341,"metaDescription":342,"mainTitle":12322,"subtitle":360,"heroImage":12337,"ctaButton":383,"ctaLink":384},[340],{"data":12323,"content":12324,"nodeType":74},{},[12325,12331],{"data":12326,"content":12327,"nodeType":78},{},[12328],{"data":12329,"marks":12330,"value":352,"nodeType":82},{},[],{"data":12332,"content":12333,"nodeType":87},{},[12334],{"data":12335,"marks":12336,"value":359,"nodeType":82},{},[],{"metadata":12338,"sys":12341,"fields":12346},{"tags":12339,"concepts":12340},[],[],{"space":12342,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12344,"publishedVersion":62,"revision":44,"locale":29},{"sys":12343},{"type":12,"linkType":13,"id":14},{"sys":12345},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12347},{"url":375,"details":12348,"fileName":381,"contentType":382},{"size":377,"image":12349},{"width":379,"height":380},{"sys":12351,"fields":12354},{"id":12352,"createdAt":12353},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":12355,"slug":12356,"articleIntro":12355,"category":12357},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[12358],{"metadata":12359,"sys":12362,"fields":12369},{"tags":12360,"concepts":12361},[],[],{"space":12363,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12365,"publishedVersion":331,"revision":62,"contentType":12367,"locale":29},{"sys":12364},{"type":12,"linkType":13,"id":14},{"sys":12366},{"id":21,"type":12,"linkType":22},{"sys":12368},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12370,"metaTitle":341,"metaDescription":342,"mainTitle":12371,"subtitle":360,"heroImage":12386,"ctaButton":383,"ctaLink":384},[340],{"data":12372,"content":12373,"nodeType":74},{},[12374,12380],{"data":12375,"content":12376,"nodeType":78},{},[12377],{"data":12378,"marks":12379,"value":352,"nodeType":82},{},[],{"data":12381,"content":12382,"nodeType":87},{},[12383],{"data":12384,"marks":12385,"value":359,"nodeType":82},{},[],{"metadata":12387,"sys":12390,"fields":12395},{"tags":12388,"concepts":12389},[],[],{"space":12391,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12393,"publishedVersion":62,"revision":44,"locale":29},{"sys":12392},{"type":12,"linkType":13,"id":14},{"sys":12394},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12396},{"url":375,"details":12397,"fileName":381,"contentType":382},{"size":377,"image":12398},{"width":379,"height":380},{"sys":12400,"fields":12403},{"id":12401,"createdAt":12402},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12404,"slug":12405,"articleIntro":12404,"category":12406},"Compte 2131 - Bâtiments","compte-2131-batiments",[12407],{"metadata":12408,"sys":12411,"fields":12418},{"tags":12409,"concepts":12410},[],[],{"space":12412,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12414,"publishedVersion":331,"revision":62,"contentType":12416,"locale":29},{"sys":12413},{"type":12,"linkType":13,"id":14},{"sys":12415},{"id":21,"type":12,"linkType":22},{"sys":12417},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12419,"metaTitle":341,"metaDescription":342,"mainTitle":12420,"subtitle":360,"heroImage":12435,"ctaButton":383,"ctaLink":384},[340],{"data":12421,"content":12422,"nodeType":74},{},[12423,12429],{"data":12424,"content":12425,"nodeType":78},{},[12426],{"data":12427,"marks":12428,"value":352,"nodeType":82},{},[],{"data":12430,"content":12431,"nodeType":87},{},[12432],{"data":12433,"marks":12434,"value":359,"nodeType":82},{},[],{"metadata":12436,"sys":12439,"fields":12444},{"tags":12437,"concepts":12438},[],[],{"space":12440,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12442,"publishedVersion":62,"revision":44,"locale":29},{"sys":12441},{"type":12,"linkType":13,"id":14},{"sys":12443},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12445},{"url":375,"details":12446,"fileName":381,"contentType":382},{"size":377,"image":12447},{"width":379,"height":380},{"sys":12449,"fields":12452},{"id":12450,"createdAt":12451},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":12453,"slug":12454,"articleIntro":12453,"category":12455},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[12456],{"metadata":12457,"sys":12460,"fields":12467},{"tags":12458,"concepts":12459},[],[],{"space":12461,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12463,"publishedVersion":331,"revision":62,"contentType":12465,"locale":29},{"sys":12462},{"type":12,"linkType":13,"id":14},{"sys":12464},{"id":21,"type":12,"linkType":22},{"sys":12466},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12468,"metaTitle":341,"metaDescription":342,"mainTitle":12469,"subtitle":360,"heroImage":12484,"ctaButton":383,"ctaLink":384},[340],{"data":12470,"content":12471,"nodeType":74},{},[12472,12478],{"data":12473,"content":12474,"nodeType":78},{},[12475],{"data":12476,"marks":12477,"value":352,"nodeType":82},{},[],{"data":12479,"content":12480,"nodeType":87},{},[12481],{"data":12482,"marks":12483,"value":359,"nodeType":82},{},[],{"metadata":12485,"sys":12488,"fields":12493},{"tags":12486,"concepts":12487},[],[],{"space":12489,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12491,"publishedVersion":62,"revision":44,"locale":29},{"sys":12490},{"type":12,"linkType":13,"id":14},{"sys":12492},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12494},{"url":375,"details":12495,"fileName":381,"contentType":382},{"size":377,"image":12496},{"width":379,"height":380},{"sys":12498,"fields":12501},{"id":12499,"createdAt":12500},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":12502,"slug":12503,"articleIntro":-1,"category":12504},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[12505],{"metadata":12506,"sys":12509,"fields":12516},{"tags":12507,"concepts":12508},[],[],{"space":12510,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12512,"publishedVersion":331,"revision":62,"contentType":12514,"locale":29},{"sys":12511},{"type":12,"linkType":13,"id":14},{"sys":12513},{"id":21,"type":12,"linkType":22},{"sys":12515},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12517,"metaTitle":341,"metaDescription":342,"mainTitle":12518,"subtitle":360,"heroImage":12533,"ctaButton":383,"ctaLink":384},[340],{"data":12519,"content":12520,"nodeType":74},{},[12521,12527],{"data":12522,"content":12523,"nodeType":78},{},[12524],{"data":12525,"marks":12526,"value":352,"nodeType":82},{},[],{"data":12528,"content":12529,"nodeType":87},{},[12530],{"data":12531,"marks":12532,"value":359,"nodeType":82},{},[],{"metadata":12534,"sys":12537,"fields":12542},{"tags":12535,"concepts":12536},[],[],{"space":12538,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12540,"publishedVersion":62,"revision":44,"locale":29},{"sys":12539},{"type":12,"linkType":13,"id":14},{"sys":12541},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12543},{"url":375,"details":12544,"fileName":381,"contentType":382},{"size":377,"image":12545},{"width":379,"height":380},{"sys":12547,"fields":12550},{"id":12548,"createdAt":12549},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":12551,"slug":12552,"articleIntro":12551,"category":12553},"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",[12554],{"metadata":12555,"sys":12558,"fields":12565},{"tags":12556,"concepts":12557},[],[],{"space":12559,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12561,"publishedVersion":331,"revision":62,"contentType":12563,"locale":29},{"sys":12560},{"type":12,"linkType":13,"id":14},{"sys":12562},{"id":21,"type":12,"linkType":22},{"sys":12564},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12566,"metaTitle":341,"metaDescription":342,"mainTitle":12567,"subtitle":360,"heroImage":12582,"ctaButton":383,"ctaLink":384},[340],{"data":12568,"content":12569,"nodeType":74},{},[12570,12576],{"data":12571,"content":12572,"nodeType":78},{},[12573],{"data":12574,"marks":12575,"value":352,"nodeType":82},{},[],{"data":12577,"content":12578,"nodeType":87},{},[12579],{"data":12580,"marks":12581,"value":359,"nodeType":82},{},[],{"metadata":12583,"sys":12586,"fields":12591},{"tags":12584,"concepts":12585},[],[],{"space":12587,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12589,"publishedVersion":62,"revision":44,"locale":29},{"sys":12588},{"type":12,"linkType":13,"id":14},{"sys":12590},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12592},{"url":375,"details":12593,"fileName":381,"contentType":382},{"size":377,"image":12594},{"width":379,"height":380},{"sys":12596,"fields":12599},{"id":12597,"createdAt":12598},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":12600,"slug":12601,"articleIntro":-1,"category":12602},"Compte 6226 - Honoraires","compte-6226-honoraires",[12603],{"metadata":12604,"sys":12607,"fields":12614},{"tags":12605,"concepts":12606},[],[],{"space":12608,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12610,"publishedVersion":331,"revision":62,"contentType":12612,"locale":29},{"sys":12609},{"type":12,"linkType":13,"id":14},{"sys":12611},{"id":21,"type":12,"linkType":22},{"sys":12613},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12615,"metaTitle":341,"metaDescription":342,"mainTitle":12616,"subtitle":360,"heroImage":12631,"ctaButton":383,"ctaLink":384},[340],{"data":12617,"content":12618,"nodeType":74},{},[12619,12625],{"data":12620,"content":12621,"nodeType":78},{},[12622],{"data":12623,"marks":12624,"value":352,"nodeType":82},{},[],{"data":12626,"content":12627,"nodeType":87},{},[12628],{"data":12629,"marks":12630,"value":359,"nodeType":82},{},[],{"metadata":12632,"sys":12635,"fields":12640},{"tags":12633,"concepts":12634},[],[],{"space":12636,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12638,"publishedVersion":62,"revision":44,"locale":29},{"sys":12637},{"type":12,"linkType":13,"id":14},{"sys":12639},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12641},{"url":375,"details":12642,"fileName":381,"contentType":382},{"size":377,"image":12643},{"width":379,"height":380},{"sys":12645,"fields":12648},{"id":12646,"createdAt":12647},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":12649,"slug":12650,"articleIntro":12649,"category":12651},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[12652],{"metadata":12653,"sys":12656,"fields":12663},{"tags":12654,"concepts":12655},[],[],{"space":12657,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12659,"publishedVersion":331,"revision":62,"contentType":12661,"locale":29},{"sys":12658},{"type":12,"linkType":13,"id":14},{"sys":12660},{"id":21,"type":12,"linkType":22},{"sys":12662},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12664,"metaTitle":341,"metaDescription":342,"mainTitle":12665,"subtitle":360,"heroImage":12680,"ctaButton":383,"ctaLink":384},[340],{"data":12666,"content":12667,"nodeType":74},{},[12668,12674],{"data":12669,"content":12670,"nodeType":78},{},[12671],{"data":12672,"marks":12673,"value":352,"nodeType":82},{},[],{"data":12675,"content":12676,"nodeType":87},{},[12677],{"data":12678,"marks":12679,"value":359,"nodeType":82},{},[],{"metadata":12681,"sys":12684,"fields":12689},{"tags":12682,"concepts":12683},[],[],{"space":12685,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12687,"publishedVersion":62,"revision":44,"locale":29},{"sys":12686},{"type":12,"linkType":13,"id":14},{"sys":12688},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12690},{"url":375,"details":12691,"fileName":381,"contentType":382},{"size":377,"image":12692},{"width":379,"height":380},{"sys":12694,"fields":12697},{"id":12695,"createdAt":12696},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":12698,"slug":12699,"articleIntro":12698,"category":12700},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[12701],{"metadata":12702,"sys":12705,"fields":12712},{"tags":12703,"concepts":12704},[],[],{"space":12706,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12708,"publishedVersion":331,"revision":62,"contentType":12710,"locale":29},{"sys":12707},{"type":12,"linkType":13,"id":14},{"sys":12709},{"id":21,"type":12,"linkType":22},{"sys":12711},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12713,"metaTitle":341,"metaDescription":342,"mainTitle":12714,"subtitle":360,"heroImage":12729,"ctaButton":383,"ctaLink":384},[340],{"data":12715,"content":12716,"nodeType":74},{},[12717,12723],{"data":12718,"content":12719,"nodeType":78},{},[12720],{"data":12721,"marks":12722,"value":352,"nodeType":82},{},[],{"data":12724,"content":12725,"nodeType":87},{},[12726],{"data":12727,"marks":12728,"value":359,"nodeType":82},{},[],{"metadata":12730,"sys":12733,"fields":12738},{"tags":12731,"concepts":12732},[],[],{"space":12734,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12736,"publishedVersion":62,"revision":44,"locale":29},{"sys":12735},{"type":12,"linkType":13,"id":14},{"sys":12737},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12739},{"url":375,"details":12740,"fileName":381,"contentType":382},{"size":377,"image":12741},{"width":379,"height":380},{"sys":12743,"fields":12746},{"id":12744,"createdAt":12745},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":12747,"slug":12748,"articleIntro":-1,"category":12749},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[12750],{"metadata":12751,"sys":12754,"fields":12761},{"tags":12752,"concepts":12753},[],[],{"space":12755,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12757,"publishedVersion":331,"revision":62,"contentType":12759,"locale":29},{"sys":12756},{"type":12,"linkType":13,"id":14},{"sys":12758},{"id":21,"type":12,"linkType":22},{"sys":12760},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12762,"metaTitle":341,"metaDescription":342,"mainTitle":12763,"subtitle":360,"heroImage":12778,"ctaButton":383,"ctaLink":384},[340],{"data":12764,"content":12765,"nodeType":74},{},[12766,12772],{"data":12767,"content":12768,"nodeType":78},{},[12769],{"data":12770,"marks":12771,"value":352,"nodeType":82},{},[],{"data":12773,"content":12774,"nodeType":87},{},[12775],{"data":12776,"marks":12777,"value":359,"nodeType":82},{},[],{"metadata":12779,"sys":12782,"fields":12787},{"tags":12780,"concepts":12781},[],[],{"space":12783,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12785,"publishedVersion":62,"revision":44,"locale":29},{"sys":12784},{"type":12,"linkType":13,"id":14},{"sys":12786},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12788},{"url":375,"details":12789,"fileName":381,"contentType":382},{"size":377,"image":12790},{"width":379,"height":380},{"sys":12792,"fields":12795},{"id":12793,"createdAt":12794},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":12796,"slug":12797,"articleIntro":12796,"category":12798},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[12799],{"metadata":12800,"sys":12803,"fields":12810},{"tags":12801,"concepts":12802},[],[],{"space":12804,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12806,"publishedVersion":331,"revision":62,"contentType":12808,"locale":29},{"sys":12805},{"type":12,"linkType":13,"id":14},{"sys":12807},{"id":21,"type":12,"linkType":22},{"sys":12809},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12811,"metaTitle":341,"metaDescription":342,"mainTitle":12812,"subtitle":360,"heroImage":12827,"ctaButton":383,"ctaLink":384},[340],{"data":12813,"content":12814,"nodeType":74},{},[12815,12821],{"data":12816,"content":12817,"nodeType":78},{},[12818],{"data":12819,"marks":12820,"value":352,"nodeType":82},{},[],{"data":12822,"content":12823,"nodeType":87},{},[12824],{"data":12825,"marks":12826,"value":359,"nodeType":82},{},[],{"metadata":12828,"sys":12831,"fields":12836},{"tags":12829,"concepts":12830},[],[],{"space":12832,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12834,"publishedVersion":62,"revision":44,"locale":29},{"sys":12833},{"type":12,"linkType":13,"id":14},{"sys":12835},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12837},{"url":375,"details":12838,"fileName":381,"contentType":382},{"size":377,"image":12839},{"width":379,"height":380},{"sys":12841,"fields":12844},{"id":12842,"createdAt":12843},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":12845,"slug":12846,"articleIntro":12845,"category":12847},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[12848],{"metadata":12849,"sys":12852,"fields":12859},{"tags":12850,"concepts":12851},[],[],{"space":12853,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12855,"publishedVersion":331,"revision":62,"contentType":12857,"locale":29},{"sys":12854},{"type":12,"linkType":13,"id":14},{"sys":12856},{"id":21,"type":12,"linkType":22},{"sys":12858},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12860,"metaTitle":341,"metaDescription":342,"mainTitle":12861,"subtitle":360,"heroImage":12876,"ctaButton":383,"ctaLink":384},[340],{"data":12862,"content":12863,"nodeType":74},{},[12864,12870],{"data":12865,"content":12866,"nodeType":78},{},[12867],{"data":12868,"marks":12869,"value":352,"nodeType":82},{},[],{"data":12871,"content":12872,"nodeType":87},{},[12873],{"data":12874,"marks":12875,"value":359,"nodeType":82},{},[],{"metadata":12877,"sys":12880,"fields":12885},{"tags":12878,"concepts":12879},[],[],{"space":12881,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12883,"publishedVersion":62,"revision":44,"locale":29},{"sys":12882},{"type":12,"linkType":13,"id":14},{"sys":12884},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12886},{"url":375,"details":12887,"fileName":381,"contentType":382},{"size":377,"image":12888},{"width":379,"height":380},{"sys":12890,"fields":12893},{"id":12891,"createdAt":12892},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":12894,"slug":12895,"articleIntro":-1,"category":12896},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[12897],{"metadata":12898,"sys":12901,"fields":12908},{"tags":12899,"concepts":12900},[],[],{"space":12902,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12904,"publishedVersion":331,"revision":62,"contentType":12906,"locale":29},{"sys":12903},{"type":12,"linkType":13,"id":14},{"sys":12905},{"id":21,"type":12,"linkType":22},{"sys":12907},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12909,"metaTitle":341,"metaDescription":342,"mainTitle":12910,"subtitle":360,"heroImage":12925,"ctaButton":383,"ctaLink":384},[340],{"data":12911,"content":12912,"nodeType":74},{},[12913,12919],{"data":12914,"content":12915,"nodeType":78},{},[12916],{"data":12917,"marks":12918,"value":352,"nodeType":82},{},[],{"data":12920,"content":12921,"nodeType":87},{},[12922],{"data":12923,"marks":12924,"value":359,"nodeType":82},{},[],{"metadata":12926,"sys":12929,"fields":12934},{"tags":12927,"concepts":12928},[],[],{"space":12930,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12932,"publishedVersion":62,"revision":44,"locale":29},{"sys":12931},{"type":12,"linkType":13,"id":14},{"sys":12933},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12935},{"url":375,"details":12936,"fileName":381,"contentType":382},{"size":377,"image":12937},{"width":379,"height":380},{"sys":12939,"fields":12942},{"id":12940,"createdAt":12941},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":12943,"slug":12944,"articleIntro":12943,"category":12945},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[12946],{"metadata":12947,"sys":12950,"fields":12957},{"tags":12948,"concepts":12949},[],[],{"space":12951,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":12953,"publishedVersion":331,"revision":62,"contentType":12955,"locale":29},{"sys":12952},{"type":12,"linkType":13,"id":14},{"sys":12954},{"id":21,"type":12,"linkType":22},{"sys":12956},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":12958,"metaTitle":341,"metaDescription":342,"mainTitle":12959,"subtitle":360,"heroImage":12974,"ctaButton":383,"ctaLink":384},[340],{"data":12960,"content":12961,"nodeType":74},{},[12962,12968],{"data":12963,"content":12964,"nodeType":78},{},[12965],{"data":12966,"marks":12967,"value":352,"nodeType":82},{},[],{"data":12969,"content":12970,"nodeType":87},{},[12971],{"data":12972,"marks":12973,"value":359,"nodeType":82},{},[],{"metadata":12975,"sys":12978,"fields":12983},{"tags":12976,"concepts":12977},[],[],{"space":12979,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":12981,"publishedVersion":62,"revision":44,"locale":29},{"sys":12980},{"type":12,"linkType":13,"id":14},{"sys":12982},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":12984},{"url":375,"details":12985,"fileName":381,"contentType":382},{"size":377,"image":12986},{"width":379,"height":380},{"sys":12988,"fields":12991},{"id":12989,"createdAt":12990},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":12992,"slug":12993,"articleIntro":12992,"category":12994},"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",[12995],{"metadata":12996,"sys":12999,"fields":13006},{"tags":12997,"concepts":12998},[],[],{"space":13000,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13002,"publishedVersion":331,"revision":62,"contentType":13004,"locale":29},{"sys":13001},{"type":12,"linkType":13,"id":14},{"sys":13003},{"id":21,"type":12,"linkType":22},{"sys":13005},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13007,"metaTitle":341,"metaDescription":342,"mainTitle":13008,"subtitle":360,"heroImage":13023,"ctaButton":383,"ctaLink":384},[340],{"data":13009,"content":13010,"nodeType":74},{},[13011,13017],{"data":13012,"content":13013,"nodeType":78},{},[13014],{"data":13015,"marks":13016,"value":352,"nodeType":82},{},[],{"data":13018,"content":13019,"nodeType":87},{},[13020],{"data":13021,"marks":13022,"value":359,"nodeType":82},{},[],{"metadata":13024,"sys":13027,"fields":13032},{"tags":13025,"concepts":13026},[],[],{"space":13028,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13030,"publishedVersion":62,"revision":44,"locale":29},{"sys":13029},{"type":12,"linkType":13,"id":14},{"sys":13031},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13033},{"url":375,"details":13034,"fileName":381,"contentType":382},{"size":377,"image":13035},{"width":379,"height":380},{"sys":13037,"fields":13040},{"id":13038,"createdAt":13039},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":13041,"slug":13042,"articleIntro":13041,"category":13043},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[13044],{"metadata":13045,"sys":13048,"fields":13055},{"tags":13046,"concepts":13047},[],[],{"space":13049,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13051,"publishedVersion":331,"revision":62,"contentType":13053,"locale":29},{"sys":13050},{"type":12,"linkType":13,"id":14},{"sys":13052},{"id":21,"type":12,"linkType":22},{"sys":13054},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13056,"metaTitle":341,"metaDescription":342,"mainTitle":13057,"subtitle":360,"heroImage":13072,"ctaButton":383,"ctaLink":384},[340],{"data":13058,"content":13059,"nodeType":74},{},[13060,13066],{"data":13061,"content":13062,"nodeType":78},{},[13063],{"data":13064,"marks":13065,"value":352,"nodeType":82},{},[],{"data":13067,"content":13068,"nodeType":87},{},[13069],{"data":13070,"marks":13071,"value":359,"nodeType":82},{},[],{"metadata":13073,"sys":13076,"fields":13081},{"tags":13074,"concepts":13075},[],[],{"space":13077,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13079,"publishedVersion":62,"revision":44,"locale":29},{"sys":13078},{"type":12,"linkType":13,"id":14},{"sys":13080},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13082},{"url":375,"details":13083,"fileName":381,"contentType":382},{"size":377,"image":13084},{"width":379,"height":380},{"sys":13086,"fields":13089},{"id":13087,"createdAt":13088},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":13090,"slug":13091,"articleIntro":-1,"category":13092},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[13093],{"metadata":13094,"sys":13097,"fields":13104},{"tags":13095,"concepts":13096},[],[],{"space":13098,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13100,"publishedVersion":331,"revision":62,"contentType":13102,"locale":29},{"sys":13099},{"type":12,"linkType":13,"id":14},{"sys":13101},{"id":21,"type":12,"linkType":22},{"sys":13103},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13105,"metaTitle":341,"metaDescription":342,"mainTitle":13106,"subtitle":360,"heroImage":13121,"ctaButton":383,"ctaLink":384},[340],{"data":13107,"content":13108,"nodeType":74},{},[13109,13115],{"data":13110,"content":13111,"nodeType":78},{},[13112],{"data":13113,"marks":13114,"value":352,"nodeType":82},{},[],{"data":13116,"content":13117,"nodeType":87},{},[13118],{"data":13119,"marks":13120,"value":359,"nodeType":82},{},[],{"metadata":13122,"sys":13125,"fields":13130},{"tags":13123,"concepts":13124},[],[],{"space":13126,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13128,"publishedVersion":62,"revision":44,"locale":29},{"sys":13127},{"type":12,"linkType":13,"id":14},{"sys":13129},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13131},{"url":375,"details":13132,"fileName":381,"contentType":382},{"size":377,"image":13133},{"width":379,"height":380},{"sys":13135,"fields":13138},{"id":13136,"createdAt":13137},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":13139,"slug":13140,"articleIntro":13139,"category":13141},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[13142],{"metadata":13143,"sys":13146,"fields":13153},{"tags":13144,"concepts":13145},[],[],{"space":13147,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13149,"publishedVersion":331,"revision":62,"contentType":13151,"locale":29},{"sys":13148},{"type":12,"linkType":13,"id":14},{"sys":13150},{"id":21,"type":12,"linkType":22},{"sys":13152},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13154,"metaTitle":341,"metaDescription":342,"mainTitle":13155,"subtitle":360,"heroImage":13170,"ctaButton":383,"ctaLink":384},[340],{"data":13156,"content":13157,"nodeType":74},{},[13158,13164],{"data":13159,"content":13160,"nodeType":78},{},[13161],{"data":13162,"marks":13163,"value":352,"nodeType":82},{},[],{"data":13165,"content":13166,"nodeType":87},{},[13167],{"data":13168,"marks":13169,"value":359,"nodeType":82},{},[],{"metadata":13171,"sys":13174,"fields":13179},{"tags":13172,"concepts":13173},[],[],{"space":13175,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13177,"publishedVersion":62,"revision":44,"locale":29},{"sys":13176},{"type":12,"linkType":13,"id":14},{"sys":13178},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13180},{"url":375,"details":13181,"fileName":381,"contentType":382},{"size":377,"image":13182},{"width":379,"height":380},{"sys":13184,"fields":13187},{"id":13185,"createdAt":13186},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":13188,"slug":13189,"articleIntro":-1,"category":13190},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[13191],{"metadata":13192,"sys":13195,"fields":13202},{"tags":13193,"concepts":13194},[],[],{"space":13196,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13198,"publishedVersion":331,"revision":62,"contentType":13200,"locale":29},{"sys":13197},{"type":12,"linkType":13,"id":14},{"sys":13199},{"id":21,"type":12,"linkType":22},{"sys":13201},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13203,"metaTitle":341,"metaDescription":342,"mainTitle":13204,"subtitle":360,"heroImage":13219,"ctaButton":383,"ctaLink":384},[340],{"data":13205,"content":13206,"nodeType":74},{},[13207,13213],{"data":13208,"content":13209,"nodeType":78},{},[13210],{"data":13211,"marks":13212,"value":352,"nodeType":82},{},[],{"data":13214,"content":13215,"nodeType":87},{},[13216],{"data":13217,"marks":13218,"value":359,"nodeType":82},{},[],{"metadata":13220,"sys":13223,"fields":13228},{"tags":13221,"concepts":13222},[],[],{"space":13224,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13226,"publishedVersion":62,"revision":44,"locale":29},{"sys":13225},{"type":12,"linkType":13,"id":14},{"sys":13227},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13229},{"url":375,"details":13230,"fileName":381,"contentType":382},{"size":377,"image":13231},{"width":379,"height":380},{"sys":13233,"fields":13236},{"id":13234,"createdAt":13235},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":13237,"slug":13238,"articleIntro":13237,"category":13239},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[13240],{"metadata":13241,"sys":13244,"fields":13251},{"tags":13242,"concepts":13243},[],[],{"space":13245,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13247,"publishedVersion":331,"revision":62,"contentType":13249,"locale":29},{"sys":13246},{"type":12,"linkType":13,"id":14},{"sys":13248},{"id":21,"type":12,"linkType":22},{"sys":13250},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13252,"metaTitle":341,"metaDescription":342,"mainTitle":13253,"subtitle":360,"heroImage":13268,"ctaButton":383,"ctaLink":384},[340],{"data":13254,"content":13255,"nodeType":74},{},[13256,13262],{"data":13257,"content":13258,"nodeType":78},{},[13259],{"data":13260,"marks":13261,"value":352,"nodeType":82},{},[],{"data":13263,"content":13264,"nodeType":87},{},[13265],{"data":13266,"marks":13267,"value":359,"nodeType":82},{},[],{"metadata":13269,"sys":13272,"fields":13277},{"tags":13270,"concepts":13271},[],[],{"space":13273,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13275,"publishedVersion":62,"revision":44,"locale":29},{"sys":13274},{"type":12,"linkType":13,"id":14},{"sys":13276},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13278},{"url":375,"details":13279,"fileName":381,"contentType":382},{"size":377,"image":13280},{"width":379,"height":380},{"sys":13282,"fields":13285},{"id":13283,"createdAt":13284},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":13286,"slug":13287,"articleIntro":13286,"category":13288},"Compte 106 - Réserves","compte-106-reserves",[13289],{"metadata":13290,"sys":13293,"fields":13300},{"tags":13291,"concepts":13292},[],[],{"space":13294,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13296,"publishedVersion":331,"revision":62,"contentType":13298,"locale":29},{"sys":13295},{"type":12,"linkType":13,"id":14},{"sys":13297},{"id":21,"type":12,"linkType":22},{"sys":13299},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13301,"metaTitle":341,"metaDescription":342,"mainTitle":13302,"subtitle":360,"heroImage":13317,"ctaButton":383,"ctaLink":384},[340],{"data":13303,"content":13304,"nodeType":74},{},[13305,13311],{"data":13306,"content":13307,"nodeType":78},{},[13308],{"data":13309,"marks":13310,"value":352,"nodeType":82},{},[],{"data":13312,"content":13313,"nodeType":87},{},[13314],{"data":13315,"marks":13316,"value":359,"nodeType":82},{},[],{"metadata":13318,"sys":13321,"fields":13326},{"tags":13319,"concepts":13320},[],[],{"space":13322,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13324,"publishedVersion":62,"revision":44,"locale":29},{"sys":13323},{"type":12,"linkType":13,"id":14},{"sys":13325},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13327},{"url":375,"details":13328,"fileName":381,"contentType":382},{"size":377,"image":13329},{"width":379,"height":380},{"sys":13331,"fields":13334},{"id":13332,"createdAt":13333},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":13335,"slug":13336,"articleIntro":13335,"category":13337},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[13338],{"metadata":13339,"sys":13342,"fields":13349},{"tags":13340,"concepts":13341},[],[],{"space":13343,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13345,"publishedVersion":331,"revision":62,"contentType":13347,"locale":29},{"sys":13344},{"type":12,"linkType":13,"id":14},{"sys":13346},{"id":21,"type":12,"linkType":22},{"sys":13348},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13350,"metaTitle":341,"metaDescription":342,"mainTitle":13351,"subtitle":360,"heroImage":13366,"ctaButton":383,"ctaLink":384},[340],{"data":13352,"content":13353,"nodeType":74},{},[13354,13360],{"data":13355,"content":13356,"nodeType":78},{},[13357],{"data":13358,"marks":13359,"value":352,"nodeType":82},{},[],{"data":13361,"content":13362,"nodeType":87},{},[13363],{"data":13364,"marks":13365,"value":359,"nodeType":82},{},[],{"metadata":13367,"sys":13370,"fields":13375},{"tags":13368,"concepts":13369},[],[],{"space":13371,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13373,"publishedVersion":62,"revision":44,"locale":29},{"sys":13372},{"type":12,"linkType":13,"id":14},{"sys":13374},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13376},{"url":375,"details":13377,"fileName":381,"contentType":382},{"size":377,"image":13378},{"width":379,"height":380},{"sys":13380,"fields":13383},{"id":13381,"createdAt":13382},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":13384,"slug":13385,"articleIntro":13384,"category":13386},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[13387],{"metadata":13388,"sys":13391,"fields":13398},{"tags":13389,"concepts":13390},[],[],{"space":13392,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13394,"publishedVersion":331,"revision":62,"contentType":13396,"locale":29},{"sys":13393},{"type":12,"linkType":13,"id":14},{"sys":13395},{"id":21,"type":12,"linkType":22},{"sys":13397},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13399,"metaTitle":341,"metaDescription":342,"mainTitle":13400,"subtitle":360,"heroImage":13415,"ctaButton":383,"ctaLink":384},[340],{"data":13401,"content":13402,"nodeType":74},{},[13403,13409],{"data":13404,"content":13405,"nodeType":78},{},[13406],{"data":13407,"marks":13408,"value":352,"nodeType":82},{},[],{"data":13410,"content":13411,"nodeType":87},{},[13412],{"data":13413,"marks":13414,"value":359,"nodeType":82},{},[],{"metadata":13416,"sys":13419,"fields":13424},{"tags":13417,"concepts":13418},[],[],{"space":13420,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13422,"publishedVersion":62,"revision":44,"locale":29},{"sys":13421},{"type":12,"linkType":13,"id":14},{"sys":13423},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13425},{"url":375,"details":13426,"fileName":381,"contentType":382},{"size":377,"image":13427},{"width":379,"height":380},{"sys":13429,"fields":13432},{"id":13430,"createdAt":13431},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13433,"slug":13434,"articleIntro":13433,"category":13435},"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",[13436],{"metadata":13437,"sys":13440,"fields":13447},{"tags":13438,"concepts":13439},[],[],{"space":13441,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13443,"publishedVersion":331,"revision":62,"contentType":13445,"locale":29},{"sys":13442},{"type":12,"linkType":13,"id":14},{"sys":13444},{"id":21,"type":12,"linkType":22},{"sys":13446},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13448,"metaTitle":341,"metaDescription":342,"mainTitle":13449,"subtitle":360,"heroImage":13464,"ctaButton":383,"ctaLink":384},[340],{"data":13450,"content":13451,"nodeType":74},{},[13452,13458],{"data":13453,"content":13454,"nodeType":78},{},[13455],{"data":13456,"marks":13457,"value":352,"nodeType":82},{},[],{"data":13459,"content":13460,"nodeType":87},{},[13461],{"data":13462,"marks":13463,"value":359,"nodeType":82},{},[],{"metadata":13465,"sys":13468,"fields":13473},{"tags":13466,"concepts":13467},[],[],{"space":13469,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13471,"publishedVersion":62,"revision":44,"locale":29},{"sys":13470},{"type":12,"linkType":13,"id":14},{"sys":13472},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13474},{"url":375,"details":13475,"fileName":381,"contentType":382},{"size":377,"image":13476},{"width":379,"height":380},{"sys":13478,"fields":13481},{"id":13479,"createdAt":13480},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":13482,"slug":13483,"articleIntro":13482,"category":13484},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[13485],{"metadata":13486,"sys":13489,"fields":13496},{"tags":13487,"concepts":13488},[],[],{"space":13490,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13492,"publishedVersion":331,"revision":62,"contentType":13494,"locale":29},{"sys":13491},{"type":12,"linkType":13,"id":14},{"sys":13493},{"id":21,"type":12,"linkType":22},{"sys":13495},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13497,"metaTitle":341,"metaDescription":342,"mainTitle":13498,"subtitle":360,"heroImage":13513,"ctaButton":383,"ctaLink":384},[340],{"data":13499,"content":13500,"nodeType":74},{},[13501,13507],{"data":13502,"content":13503,"nodeType":78},{},[13504],{"data":13505,"marks":13506,"value":352,"nodeType":82},{},[],{"data":13508,"content":13509,"nodeType":87},{},[13510],{"data":13511,"marks":13512,"value":359,"nodeType":82},{},[],{"metadata":13514,"sys":13517,"fields":13522},{"tags":13515,"concepts":13516},[],[],{"space":13518,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13520,"publishedVersion":62,"revision":44,"locale":29},{"sys":13519},{"type":12,"linkType":13,"id":14},{"sys":13521},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13523},{"url":375,"details":13524,"fileName":381,"contentType":382},{"size":377,"image":13525},{"width":379,"height":380},{"sys":13527,"fields":13530},{"id":13528,"createdAt":13529},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":13531,"slug":13532,"articleIntro":13533,"category":13534},"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",[13535],{"metadata":13536,"sys":13539,"fields":13546},{"tags":13537,"concepts":13538},[],[],{"space":13540,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13542,"publishedVersion":331,"revision":62,"contentType":13544,"locale":29},{"sys":13541},{"type":12,"linkType":13,"id":14},{"sys":13543},{"id":21,"type":12,"linkType":22},{"sys":13545},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13547,"metaTitle":341,"metaDescription":342,"mainTitle":13548,"subtitle":360,"heroImage":13563,"ctaButton":383,"ctaLink":384},[340],{"data":13549,"content":13550,"nodeType":74},{},[13551,13557],{"data":13552,"content":13553,"nodeType":78},{},[13554],{"data":13555,"marks":13556,"value":352,"nodeType":82},{},[],{"data":13558,"content":13559,"nodeType":87},{},[13560],{"data":13561,"marks":13562,"value":359,"nodeType":82},{},[],{"metadata":13564,"sys":13567,"fields":13572},{"tags":13565,"concepts":13566},[],[],{"space":13568,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13570,"publishedVersion":62,"revision":44,"locale":29},{"sys":13569},{"type":12,"linkType":13,"id":14},{"sys":13571},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13573},{"url":375,"details":13574,"fileName":381,"contentType":382},{"size":377,"image":13575},{"width":379,"height":380},{"sys":13577,"fields":13580},{"id":13578,"createdAt":13579},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":13581,"slug":13582,"articleIntro":13581,"category":13583},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[13584],{"metadata":13585,"sys":13588,"fields":13595},{"tags":13586,"concepts":13587},[],[],{"space":13589,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13591,"publishedVersion":331,"revision":62,"contentType":13593,"locale":29},{"sys":13590},{"type":12,"linkType":13,"id":14},{"sys":13592},{"id":21,"type":12,"linkType":22},{"sys":13594},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13596,"metaTitle":341,"metaDescription":342,"mainTitle":13597,"subtitle":360,"heroImage":13612,"ctaButton":383,"ctaLink":384},[340],{"data":13598,"content":13599,"nodeType":74},{},[13600,13606],{"data":13601,"content":13602,"nodeType":78},{},[13603],{"data":13604,"marks":13605,"value":352,"nodeType":82},{},[],{"data":13607,"content":13608,"nodeType":87},{},[13609],{"data":13610,"marks":13611,"value":359,"nodeType":82},{},[],{"metadata":13613,"sys":13616,"fields":13621},{"tags":13614,"concepts":13615},[],[],{"space":13617,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13619,"publishedVersion":62,"revision":44,"locale":29},{"sys":13618},{"type":12,"linkType":13,"id":14},{"sys":13620},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13622},{"url":375,"details":13623,"fileName":381,"contentType":382},{"size":377,"image":13624},{"width":379,"height":380},{"sys":13626,"fields":13629},{"id":13627,"createdAt":13628},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":13630,"slug":13631,"articleIntro":13630,"category":13632},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[13633],{"metadata":13634,"sys":13637,"fields":13644},{"tags":13635,"concepts":13636},[],[],{"space":13638,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13640,"publishedVersion":331,"revision":62,"contentType":13642,"locale":29},{"sys":13639},{"type":12,"linkType":13,"id":14},{"sys":13641},{"id":21,"type":12,"linkType":22},{"sys":13643},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13645,"metaTitle":341,"metaDescription":342,"mainTitle":13646,"subtitle":360,"heroImage":13661,"ctaButton":383,"ctaLink":384},[340],{"data":13647,"content":13648,"nodeType":74},{},[13649,13655],{"data":13650,"content":13651,"nodeType":78},{},[13652],{"data":13653,"marks":13654,"value":352,"nodeType":82},{},[],{"data":13656,"content":13657,"nodeType":87},{},[13658],{"data":13659,"marks":13660,"value":359,"nodeType":82},{},[],{"metadata":13662,"sys":13665,"fields":13670},{"tags":13663,"concepts":13664},[],[],{"space":13666,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13668,"publishedVersion":62,"revision":44,"locale":29},{"sys":13667},{"type":12,"linkType":13,"id":14},{"sys":13669},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13671},{"url":375,"details":13672,"fileName":381,"contentType":382},{"size":377,"image":13673},{"width":379,"height":380},{"sys":13675,"fields":13678},{"id":13676,"createdAt":13677},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":13679,"slug":13680,"articleIntro":13679,"category":13681},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[13682],{"metadata":13683,"sys":13686,"fields":13693},{"tags":13684,"concepts":13685},[],[],{"space":13687,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13689,"publishedVersion":331,"revision":62,"contentType":13691,"locale":29},{"sys":13688},{"type":12,"linkType":13,"id":14},{"sys":13690},{"id":21,"type":12,"linkType":22},{"sys":13692},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13694,"metaTitle":341,"metaDescription":342,"mainTitle":13695,"subtitle":360,"heroImage":13710,"ctaButton":383,"ctaLink":384},[340],{"data":13696,"content":13697,"nodeType":74},{},[13698,13704],{"data":13699,"content":13700,"nodeType":78},{},[13701],{"data":13702,"marks":13703,"value":352,"nodeType":82},{},[],{"data":13705,"content":13706,"nodeType":87},{},[13707],{"data":13708,"marks":13709,"value":359,"nodeType":82},{},[],{"metadata":13711,"sys":13714,"fields":13719},{"tags":13712,"concepts":13713},[],[],{"space":13715,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13717,"publishedVersion":62,"revision":44,"locale":29},{"sys":13716},{"type":12,"linkType":13,"id":14},{"sys":13718},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13720},{"url":375,"details":13721,"fileName":381,"contentType":382},{"size":377,"image":13722},{"width":379,"height":380},{"sys":13724,"fields":13727},{"id":13725,"createdAt":13726},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":13728,"slug":13729,"articleIntro":13728,"category":13730},"6358 - Autres droits","compte-6358-autres-droits",[13731],{"metadata":13732,"sys":13735,"fields":13742},{"tags":13733,"concepts":13734},[],[],{"space":13736,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13738,"publishedVersion":331,"revision":62,"contentType":13740,"locale":29},{"sys":13737},{"type":12,"linkType":13,"id":14},{"sys":13739},{"id":21,"type":12,"linkType":22},{"sys":13741},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13743,"metaTitle":341,"metaDescription":342,"mainTitle":13744,"subtitle":360,"heroImage":13759,"ctaButton":383,"ctaLink":384},[340],{"data":13745,"content":13746,"nodeType":74},{},[13747,13753],{"data":13748,"content":13749,"nodeType":78},{},[13750],{"data":13751,"marks":13752,"value":352,"nodeType":82},{},[],{"data":13754,"content":13755,"nodeType":87},{},[13756],{"data":13757,"marks":13758,"value":359,"nodeType":82},{},[],{"metadata":13760,"sys":13763,"fields":13768},{"tags":13761,"concepts":13762},[],[],{"space":13764,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13766,"publishedVersion":62,"revision":44,"locale":29},{"sys":13765},{"type":12,"linkType":13,"id":14},{"sys":13767},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13769},{"url":375,"details":13770,"fileName":381,"contentType":382},{"size":377,"image":13771},{"width":379,"height":380},{"sys":13773,"fields":13776},{"id":13774,"createdAt":13775},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":13777,"slug":13778,"articleIntro":13777,"category":13779},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[13780],{"metadata":13781,"sys":13784,"fields":13791},{"tags":13782,"concepts":13783},[],[],{"space":13785,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13787,"publishedVersion":331,"revision":62,"contentType":13789,"locale":29},{"sys":13786},{"type":12,"linkType":13,"id":14},{"sys":13788},{"id":21,"type":12,"linkType":22},{"sys":13790},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13792,"metaTitle":341,"metaDescription":342,"mainTitle":13793,"subtitle":360,"heroImage":13808,"ctaButton":383,"ctaLink":384},[340],{"data":13794,"content":13795,"nodeType":74},{},[13796,13802],{"data":13797,"content":13798,"nodeType":78},{},[13799],{"data":13800,"marks":13801,"value":352,"nodeType":82},{},[],{"data":13803,"content":13804,"nodeType":87},{},[13805],{"data":13806,"marks":13807,"value":359,"nodeType":82},{},[],{"metadata":13809,"sys":13812,"fields":13817},{"tags":13810,"concepts":13811},[],[],{"space":13813,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13815,"publishedVersion":62,"revision":44,"locale":29},{"sys":13814},{"type":12,"linkType":13,"id":14},{"sys":13816},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13818},{"url":375,"details":13819,"fileName":381,"contentType":382},{"size":377,"image":13820},{"width":379,"height":380},{"sys":13822,"fields":13824},{"id":13823,"createdAt":4753},"55iVQXY18hY6u2UZk6N5JX",{"title":13825,"slug":13826,"articleIntro":-1,"category":13827},"Compte 704 - Travaux","compte-704---travaux",[13828],{"metadata":13829,"sys":13832,"fields":13839},{"tags":13830,"concepts":13831},[],[],{"space":13833,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13835,"publishedVersion":331,"revision":62,"contentType":13837,"locale":29},{"sys":13834},{"type":12,"linkType":13,"id":14},{"sys":13836},{"id":21,"type":12,"linkType":22},{"sys":13838},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13840,"metaTitle":341,"metaDescription":342,"mainTitle":13841,"subtitle":360,"heroImage":13856,"ctaButton":383,"ctaLink":384},[340],{"data":13842,"content":13843,"nodeType":74},{},[13844,13850],{"data":13845,"content":13846,"nodeType":78},{},[13847],{"data":13848,"marks":13849,"value":352,"nodeType":82},{},[],{"data":13851,"content":13852,"nodeType":87},{},[13853],{"data":13854,"marks":13855,"value":359,"nodeType":82},{},[],{"metadata":13857,"sys":13860,"fields":13865},{"tags":13858,"concepts":13859},[],[],{"space":13861,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13863,"publishedVersion":62,"revision":44,"locale":29},{"sys":13862},{"type":12,"linkType":13,"id":14},{"sys":13864},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13866},{"url":375,"details":13867,"fileName":381,"contentType":382},{"size":377,"image":13868},{"width":379,"height":380},{"sys":13870,"fields":13873},{"id":13871,"createdAt":13872},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":13874,"slug":13875,"articleIntro":13874,"category":13876},"4886 - Charges","compte-4886-charges",[13877],{"metadata":13878,"sys":13881,"fields":13888},{"tags":13879,"concepts":13880},[],[],{"space":13882,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13884,"publishedVersion":331,"revision":62,"contentType":13886,"locale":29},{"sys":13883},{"type":12,"linkType":13,"id":14},{"sys":13885},{"id":21,"type":12,"linkType":22},{"sys":13887},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13889,"metaTitle":341,"metaDescription":342,"mainTitle":13890,"subtitle":360,"heroImage":13905,"ctaButton":383,"ctaLink":384},[340],{"data":13891,"content":13892,"nodeType":74},{},[13893,13899],{"data":13894,"content":13895,"nodeType":78},{},[13896],{"data":13897,"marks":13898,"value":352,"nodeType":82},{},[],{"data":13900,"content":13901,"nodeType":87},{},[13902],{"data":13903,"marks":13904,"value":359,"nodeType":82},{},[],{"metadata":13906,"sys":13909,"fields":13914},{"tags":13907,"concepts":13908},[],[],{"space":13910,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13912,"publishedVersion":62,"revision":44,"locale":29},{"sys":13911},{"type":12,"linkType":13,"id":14},{"sys":13913},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13915},{"url":375,"details":13916,"fileName":381,"contentType":382},{"size":377,"image":13917},{"width":379,"height":380},{"sys":13919,"fields":13922},{"id":13920,"createdAt":13921},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":13923,"slug":13924,"articleIntro":13923,"category":13925},"Compte 60 - Achats","compte-60-achats",[13926],{"metadata":13927,"sys":13930,"fields":13937},{"tags":13928,"concepts":13929},[],[],{"space":13931,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13933,"publishedVersion":331,"revision":62,"contentType":13935,"locale":29},{"sys":13932},{"type":12,"linkType":13,"id":14},{"sys":13934},{"id":21,"type":12,"linkType":22},{"sys":13936},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13938,"metaTitle":341,"metaDescription":342,"mainTitle":13939,"subtitle":360,"heroImage":13954,"ctaButton":383,"ctaLink":384},[340],{"data":13940,"content":13941,"nodeType":74},{},[13942,13948],{"data":13943,"content":13944,"nodeType":78},{},[13945],{"data":13946,"marks":13947,"value":352,"nodeType":82},{},[],{"data":13949,"content":13950,"nodeType":87},{},[13951],{"data":13952,"marks":13953,"value":359,"nodeType":82},{},[],{"metadata":13955,"sys":13958,"fields":13963},{"tags":13956,"concepts":13957},[],[],{"space":13959,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":13961,"publishedVersion":62,"revision":44,"locale":29},{"sys":13960},{"type":12,"linkType":13,"id":14},{"sys":13962},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":13964},{"url":375,"details":13965,"fileName":381,"contentType":382},{"size":377,"image":13966},{"width":379,"height":380},{"sys":13968,"fields":13971},{"id":13969,"createdAt":13970},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":13972,"slug":13973,"articleIntro":13972,"category":13974},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[13975],{"metadata":13976,"sys":13979,"fields":13986},{"tags":13977,"concepts":13978},[],[],{"space":13980,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":13982,"publishedVersion":331,"revision":62,"contentType":13984,"locale":29},{"sys":13981},{"type":12,"linkType":13,"id":14},{"sys":13983},{"id":21,"type":12,"linkType":22},{"sys":13985},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":13987,"metaTitle":341,"metaDescription":342,"mainTitle":13988,"subtitle":360,"heroImage":14003,"ctaButton":383,"ctaLink":384},[340],{"data":13989,"content":13990,"nodeType":74},{},[13991,13997],{"data":13992,"content":13993,"nodeType":78},{},[13994],{"data":13995,"marks":13996,"value":352,"nodeType":82},{},[],{"data":13998,"content":13999,"nodeType":87},{},[14000],{"data":14001,"marks":14002,"value":359,"nodeType":82},{},[],{"metadata":14004,"sys":14007,"fields":14012},{"tags":14005,"concepts":14006},[],[],{"space":14008,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14010,"publishedVersion":62,"revision":44,"locale":29},{"sys":14009},{"type":12,"linkType":13,"id":14},{"sys":14011},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14013},{"url":375,"details":14014,"fileName":381,"contentType":382},{"size":377,"image":14015},{"width":379,"height":380},{"sys":14017,"fields":14020},{"id":14018,"createdAt":14019},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":14021,"slug":14022,"articleIntro":14021,"category":14023},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[14024],{"metadata":14025,"sys":14028,"fields":14035},{"tags":14026,"concepts":14027},[],[],{"space":14029,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14031,"publishedVersion":331,"revision":62,"contentType":14033,"locale":29},{"sys":14030},{"type":12,"linkType":13,"id":14},{"sys":14032},{"id":21,"type":12,"linkType":22},{"sys":14034},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14036,"metaTitle":341,"metaDescription":342,"mainTitle":14037,"subtitle":360,"heroImage":14052,"ctaButton":383,"ctaLink":384},[340],{"data":14038,"content":14039,"nodeType":74},{},[14040,14046],{"data":14041,"content":14042,"nodeType":78},{},[14043],{"data":14044,"marks":14045,"value":352,"nodeType":82},{},[],{"data":14047,"content":14048,"nodeType":87},{},[14049],{"data":14050,"marks":14051,"value":359,"nodeType":82},{},[],{"metadata":14053,"sys":14056,"fields":14061},{"tags":14054,"concepts":14055},[],[],{"space":14057,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14059,"publishedVersion":62,"revision":44,"locale":29},{"sys":14058},{"type":12,"linkType":13,"id":14},{"sys":14060},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14062},{"url":375,"details":14063,"fileName":381,"contentType":382},{"size":377,"image":14064},{"width":379,"height":380},{"sys":14066,"fields":14069},{"id":14067,"createdAt":14068},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":14070,"slug":14071,"articleIntro":14070,"category":14072},"506 - Obligations","compte-506-obligations",[14073],{"metadata":14074,"sys":14077,"fields":14084},{"tags":14075,"concepts":14076},[],[],{"space":14078,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14080,"publishedVersion":331,"revision":62,"contentType":14082,"locale":29},{"sys":14079},{"type":12,"linkType":13,"id":14},{"sys":14081},{"id":21,"type":12,"linkType":22},{"sys":14083},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14085,"metaTitle":341,"metaDescription":342,"mainTitle":14086,"subtitle":360,"heroImage":14101,"ctaButton":383,"ctaLink":384},[340],{"data":14087,"content":14088,"nodeType":74},{},[14089,14095],{"data":14090,"content":14091,"nodeType":78},{},[14092],{"data":14093,"marks":14094,"value":352,"nodeType":82},{},[],{"data":14096,"content":14097,"nodeType":87},{},[14098],{"data":14099,"marks":14100,"value":359,"nodeType":82},{},[],{"metadata":14102,"sys":14105,"fields":14110},{"tags":14103,"concepts":14104},[],[],{"space":14106,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14108,"publishedVersion":62,"revision":44,"locale":29},{"sys":14107},{"type":12,"linkType":13,"id":14},{"sys":14109},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14111},{"url":375,"details":14112,"fileName":381,"contentType":382},{"size":377,"image":14113},{"width":379,"height":380},{"sys":14115,"fields":14118},{"id":14116,"createdAt":14117},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":14119,"slug":14120,"articleIntro":14119,"category":14121},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[14122],{"metadata":14123,"sys":14126,"fields":14133},{"tags":14124,"concepts":14125},[],[],{"space":14127,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14129,"publishedVersion":331,"revision":62,"contentType":14131,"locale":29},{"sys":14128},{"type":12,"linkType":13,"id":14},{"sys":14130},{"id":21,"type":12,"linkType":22},{"sys":14132},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14134,"metaTitle":341,"metaDescription":342,"mainTitle":14135,"subtitle":360,"heroImage":14150,"ctaButton":383,"ctaLink":384},[340],{"data":14136,"content":14137,"nodeType":74},{},[14138,14144],{"data":14139,"content":14140,"nodeType":78},{},[14141],{"data":14142,"marks":14143,"value":352,"nodeType":82},{},[],{"data":14145,"content":14146,"nodeType":87},{},[14147],{"data":14148,"marks":14149,"value":359,"nodeType":82},{},[],{"metadata":14151,"sys":14154,"fields":14159},{"tags":14152,"concepts":14153},[],[],{"space":14155,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14157,"publishedVersion":62,"revision":44,"locale":29},{"sys":14156},{"type":12,"linkType":13,"id":14},{"sys":14158},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14160},{"url":375,"details":14161,"fileName":381,"contentType":382},{"size":377,"image":14162},{"width":379,"height":380},{"sys":14164,"fields":14167},{"id":14165,"createdAt":14166},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":14168,"slug":14169,"articleIntro":14168,"category":14170},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[14171],{"metadata":14172,"sys":14175,"fields":14182},{"tags":14173,"concepts":14174},[],[],{"space":14176,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14178,"publishedVersion":331,"revision":62,"contentType":14180,"locale":29},{"sys":14177},{"type":12,"linkType":13,"id":14},{"sys":14179},{"id":21,"type":12,"linkType":22},{"sys":14181},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14183,"metaTitle":341,"metaDescription":342,"mainTitle":14184,"subtitle":360,"heroImage":14199,"ctaButton":383,"ctaLink":384},[340],{"data":14185,"content":14186,"nodeType":74},{},[14187,14193],{"data":14188,"content":14189,"nodeType":78},{},[14190],{"data":14191,"marks":14192,"value":352,"nodeType":82},{},[],{"data":14194,"content":14195,"nodeType":87},{},[14196],{"data":14197,"marks":14198,"value":359,"nodeType":82},{},[],{"metadata":14200,"sys":14203,"fields":14208},{"tags":14201,"concepts":14202},[],[],{"space":14204,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14206,"publishedVersion":62,"revision":44,"locale":29},{"sys":14205},{"type":12,"linkType":13,"id":14},{"sys":14207},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14209},{"url":375,"details":14210,"fileName":381,"contentType":382},{"size":377,"image":14211},{"width":379,"height":380},{"sys":14213,"fields":14216},{"id":14214,"createdAt":14215},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":14217,"slug":14218,"articleIntro":14217,"category":14219},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[14220],{"metadata":14221,"sys":14224,"fields":14231},{"tags":14222,"concepts":14223},[],[],{"space":14225,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14227,"publishedVersion":331,"revision":62,"contentType":14229,"locale":29},{"sys":14226},{"type":12,"linkType":13,"id":14},{"sys":14228},{"id":21,"type":12,"linkType":22},{"sys":14230},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14232,"metaTitle":341,"metaDescription":342,"mainTitle":14233,"subtitle":360,"heroImage":14248,"ctaButton":383,"ctaLink":384},[340],{"data":14234,"content":14235,"nodeType":74},{},[14236,14242],{"data":14237,"content":14238,"nodeType":78},{},[14239],{"data":14240,"marks":14241,"value":352,"nodeType":82},{},[],{"data":14243,"content":14244,"nodeType":87},{},[14245],{"data":14246,"marks":14247,"value":359,"nodeType":82},{},[],{"metadata":14249,"sys":14252,"fields":14257},{"tags":14250,"concepts":14251},[],[],{"space":14253,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14255,"publishedVersion":62,"revision":44,"locale":29},{"sys":14254},{"type":12,"linkType":13,"id":14},{"sys":14256},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14258},{"url":375,"details":14259,"fileName":381,"contentType":382},{"size":377,"image":14260},{"width":379,"height":380},{"sys":14262,"fields":14265},{"id":14263,"createdAt":14264},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":14266,"slug":14267,"articleIntro":14266,"category":14268},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[14269],{"metadata":14270,"sys":14273,"fields":14280},{"tags":14271,"concepts":14272},[],[],{"space":14274,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14276,"publishedVersion":331,"revision":62,"contentType":14278,"locale":29},{"sys":14275},{"type":12,"linkType":13,"id":14},{"sys":14277},{"id":21,"type":12,"linkType":22},{"sys":14279},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14281,"metaTitle":341,"metaDescription":342,"mainTitle":14282,"subtitle":360,"heroImage":14297,"ctaButton":383,"ctaLink":384},[340],{"data":14283,"content":14284,"nodeType":74},{},[14285,14291],{"data":14286,"content":14287,"nodeType":78},{},[14288],{"data":14289,"marks":14290,"value":352,"nodeType":82},{},[],{"data":14292,"content":14293,"nodeType":87},{},[14294],{"data":14295,"marks":14296,"value":359,"nodeType":82},{},[],{"metadata":14298,"sys":14301,"fields":14306},{"tags":14299,"concepts":14300},[],[],{"space":14302,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14304,"publishedVersion":62,"revision":44,"locale":29},{"sys":14303},{"type":12,"linkType":13,"id":14},{"sys":14305},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14307},{"url":375,"details":14308,"fileName":381,"contentType":382},{"size":377,"image":14309},{"width":379,"height":380},{"sys":14311,"fields":14314},{"id":14312,"createdAt":14313},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":14315,"slug":14316,"articleIntro":14315,"category":14317},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[14318],{"metadata":14319,"sys":14322,"fields":14329},{"tags":14320,"concepts":14321},[],[],{"space":14323,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14325,"publishedVersion":331,"revision":62,"contentType":14327,"locale":29},{"sys":14324},{"type":12,"linkType":13,"id":14},{"sys":14326},{"id":21,"type":12,"linkType":22},{"sys":14328},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14330,"metaTitle":341,"metaDescription":342,"mainTitle":14331,"subtitle":360,"heroImage":14346,"ctaButton":383,"ctaLink":384},[340],{"data":14332,"content":14333,"nodeType":74},{},[14334,14340],{"data":14335,"content":14336,"nodeType":78},{},[14337],{"data":14338,"marks":14339,"value":352,"nodeType":82},{},[],{"data":14341,"content":14342,"nodeType":87},{},[14343],{"data":14344,"marks":14345,"value":359,"nodeType":82},{},[],{"metadata":14347,"sys":14350,"fields":14355},{"tags":14348,"concepts":14349},[],[],{"space":14351,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14353,"publishedVersion":62,"revision":44,"locale":29},{"sys":14352},{"type":12,"linkType":13,"id":14},{"sys":14354},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14356},{"url":375,"details":14357,"fileName":381,"contentType":382},{"size":377,"image":14358},{"width":379,"height":380},{"sys":14360,"fields":14363},{"id":14361,"createdAt":14362},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":14364,"slug":14365,"articleIntro":14364,"category":14366},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[14367],{"metadata":14368,"sys":14371,"fields":14378},{"tags":14369,"concepts":14370},[],[],{"space":14372,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14374,"publishedVersion":331,"revision":62,"contentType":14376,"locale":29},{"sys":14373},{"type":12,"linkType":13,"id":14},{"sys":14375},{"id":21,"type":12,"linkType":22},{"sys":14377},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14379,"metaTitle":341,"metaDescription":342,"mainTitle":14380,"subtitle":360,"heroImage":14395,"ctaButton":383,"ctaLink":384},[340],{"data":14381,"content":14382,"nodeType":74},{},[14383,14389],{"data":14384,"content":14385,"nodeType":78},{},[14386],{"data":14387,"marks":14388,"value":352,"nodeType":82},{},[],{"data":14390,"content":14391,"nodeType":87},{},[14392],{"data":14393,"marks":14394,"value":359,"nodeType":82},{},[],{"metadata":14396,"sys":14399,"fields":14404},{"tags":14397,"concepts":14398},[],[],{"space":14400,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14402,"publishedVersion":62,"revision":44,"locale":29},{"sys":14401},{"type":12,"linkType":13,"id":14},{"sys":14403},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14405},{"url":375,"details":14406,"fileName":381,"contentType":382},{"size":377,"image":14407},{"width":379,"height":380},{"sys":14409,"fields":14412},{"id":14410,"createdAt":14411},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":14413,"slug":14414,"articleIntro":14413,"category":14415},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[14416],{"metadata":14417,"sys":14420,"fields":14427},{"tags":14418,"concepts":14419},[],[],{"space":14421,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14423,"publishedVersion":331,"revision":62,"contentType":14425,"locale":29},{"sys":14422},{"type":12,"linkType":13,"id":14},{"sys":14424},{"id":21,"type":12,"linkType":22},{"sys":14426},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14428,"metaTitle":341,"metaDescription":342,"mainTitle":14429,"subtitle":360,"heroImage":14444,"ctaButton":383,"ctaLink":384},[340],{"data":14430,"content":14431,"nodeType":74},{},[14432,14438],{"data":14433,"content":14434,"nodeType":78},{},[14435],{"data":14436,"marks":14437,"value":352,"nodeType":82},{},[],{"data":14439,"content":14440,"nodeType":87},{},[14441],{"data":14442,"marks":14443,"value":359,"nodeType":82},{},[],{"metadata":14445,"sys":14448,"fields":14453},{"tags":14446,"concepts":14447},[],[],{"space":14449,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14451,"publishedVersion":62,"revision":44,"locale":29},{"sys":14450},{"type":12,"linkType":13,"id":14},{"sys":14452},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14454},{"url":375,"details":14455,"fileName":381,"contentType":382},{"size":377,"image":14456},{"width":379,"height":380},{"sys":14458,"fields":14461},{"id":14459,"createdAt":14460},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":14462,"slug":14463,"articleIntro":14462,"category":14464},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[14465],{"metadata":14466,"sys":14469,"fields":14476},{"tags":14467,"concepts":14468},[],[],{"space":14470,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14472,"publishedVersion":331,"revision":62,"contentType":14474,"locale":29},{"sys":14471},{"type":12,"linkType":13,"id":14},{"sys":14473},{"id":21,"type":12,"linkType":22},{"sys":14475},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14477,"metaTitle":341,"metaDescription":342,"mainTitle":14478,"subtitle":360,"heroImage":14493,"ctaButton":383,"ctaLink":384},[340],{"data":14479,"content":14480,"nodeType":74},{},[14481,14487],{"data":14482,"content":14483,"nodeType":78},{},[14484],{"data":14485,"marks":14486,"value":352,"nodeType":82},{},[],{"data":14488,"content":14489,"nodeType":87},{},[14490],{"data":14491,"marks":14492,"value":359,"nodeType":82},{},[],{"metadata":14494,"sys":14497,"fields":14502},{"tags":14495,"concepts":14496},[],[],{"space":14498,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14500,"publishedVersion":62,"revision":44,"locale":29},{"sys":14499},{"type":12,"linkType":13,"id":14},{"sys":14501},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14503},{"url":375,"details":14504,"fileName":381,"contentType":382},{"size":377,"image":14505},{"width":379,"height":380},{"sys":14507,"fields":14510},{"id":14508,"createdAt":14509},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":14511,"slug":14512,"articleIntro":14511,"category":14513},"Compte 213 - Constructions","compte-213-constructions",[14514],{"metadata":14515,"sys":14518,"fields":14525},{"tags":14516,"concepts":14517},[],[],{"space":14519,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14521,"publishedVersion":331,"revision":62,"contentType":14523,"locale":29},{"sys":14520},{"type":12,"linkType":13,"id":14},{"sys":14522},{"id":21,"type":12,"linkType":22},{"sys":14524},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14526,"metaTitle":341,"metaDescription":342,"mainTitle":14527,"subtitle":360,"heroImage":14542,"ctaButton":383,"ctaLink":384},[340],{"data":14528,"content":14529,"nodeType":74},{},[14530,14536],{"data":14531,"content":14532,"nodeType":78},{},[14533],{"data":14534,"marks":14535,"value":352,"nodeType":82},{},[],{"data":14537,"content":14538,"nodeType":87},{},[14539],{"data":14540,"marks":14541,"value":359,"nodeType":82},{},[],{"metadata":14543,"sys":14546,"fields":14551},{"tags":14544,"concepts":14545},[],[],{"space":14547,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14549,"publishedVersion":62,"revision":44,"locale":29},{"sys":14548},{"type":12,"linkType":13,"id":14},{"sys":14550},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14552},{"url":375,"details":14553,"fileName":381,"contentType":382},{"size":377,"image":14554},{"width":379,"height":380},{"sys":14556,"fields":14559},{"id":14557,"createdAt":14558},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":14560,"slug":14561,"articleIntro":14560,"category":14562},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[14563],{"metadata":14564,"sys":14567,"fields":14574},{"tags":14565,"concepts":14566},[],[],{"space":14568,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14570,"publishedVersion":331,"revision":62,"contentType":14572,"locale":29},{"sys":14569},{"type":12,"linkType":13,"id":14},{"sys":14571},{"id":21,"type":12,"linkType":22},{"sys":14573},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14575,"metaTitle":341,"metaDescription":342,"mainTitle":14576,"subtitle":360,"heroImage":14591,"ctaButton":383,"ctaLink":384},[340],{"data":14577,"content":14578,"nodeType":74},{},[14579,14585],{"data":14580,"content":14581,"nodeType":78},{},[14582],{"data":14583,"marks":14584,"value":352,"nodeType":82},{},[],{"data":14586,"content":14587,"nodeType":87},{},[14588],{"data":14589,"marks":14590,"value":359,"nodeType":82},{},[],{"metadata":14592,"sys":14595,"fields":14600},{"tags":14593,"concepts":14594},[],[],{"space":14596,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14598,"publishedVersion":62,"revision":44,"locale":29},{"sys":14597},{"type":12,"linkType":13,"id":14},{"sys":14599},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14601},{"url":375,"details":14602,"fileName":381,"contentType":382},{"size":377,"image":14603},{"width":379,"height":380},{"sys":14605,"fields":14608},{"id":14606,"createdAt":14607},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":14609,"slug":14610,"articleIntro":14609,"category":14611},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[14612],{"metadata":14613,"sys":14616,"fields":14623},{"tags":14614,"concepts":14615},[],[],{"space":14617,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14619,"publishedVersion":331,"revision":62,"contentType":14621,"locale":29},{"sys":14618},{"type":12,"linkType":13,"id":14},{"sys":14620},{"id":21,"type":12,"linkType":22},{"sys":14622},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14624,"metaTitle":341,"metaDescription":342,"mainTitle":14625,"subtitle":360,"heroImage":14640,"ctaButton":383,"ctaLink":384},[340],{"data":14626,"content":14627,"nodeType":74},{},[14628,14634],{"data":14629,"content":14630,"nodeType":78},{},[14631],{"data":14632,"marks":14633,"value":352,"nodeType":82},{},[],{"data":14635,"content":14636,"nodeType":87},{},[14637],{"data":14638,"marks":14639,"value":359,"nodeType":82},{},[],{"metadata":14641,"sys":14644,"fields":14649},{"tags":14642,"concepts":14643},[],[],{"space":14645,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14647,"publishedVersion":62,"revision":44,"locale":29},{"sys":14646},{"type":12,"linkType":13,"id":14},{"sys":14648},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14650},{"url":375,"details":14651,"fileName":381,"contentType":382},{"size":377,"image":14652},{"width":379,"height":380},{"sys":14654,"fields":14657},{"id":14655,"createdAt":14656},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":14658,"slug":14659,"articleIntro":-1,"category":14660},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[14661],{"metadata":14662,"sys":14665,"fields":14672},{"tags":14663,"concepts":14664},[],[],{"space":14666,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14668,"publishedVersion":331,"revision":62,"contentType":14670,"locale":29},{"sys":14667},{"type":12,"linkType":13,"id":14},{"sys":14669},{"id":21,"type":12,"linkType":22},{"sys":14671},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14673,"metaTitle":341,"metaDescription":342,"mainTitle":14674,"subtitle":360,"heroImage":14689,"ctaButton":383,"ctaLink":384},[340],{"data":14675,"content":14676,"nodeType":74},{},[14677,14683],{"data":14678,"content":14679,"nodeType":78},{},[14680],{"data":14681,"marks":14682,"value":352,"nodeType":82},{},[],{"data":14684,"content":14685,"nodeType":87},{},[14686],{"data":14687,"marks":14688,"value":359,"nodeType":82},{},[],{"metadata":14690,"sys":14693,"fields":14698},{"tags":14691,"concepts":14692},[],[],{"space":14694,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14696,"publishedVersion":62,"revision":44,"locale":29},{"sys":14695},{"type":12,"linkType":13,"id":14},{"sys":14697},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14699},{"url":375,"details":14700,"fileName":381,"contentType":382},{"size":377,"image":14701},{"width":379,"height":380},{"sys":14703,"fields":14706},{"id":14704,"createdAt":14705},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":14707,"slug":14708,"articleIntro":-1,"category":14709},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[14710],{"metadata":14711,"sys":14714,"fields":14721},{"tags":14712,"concepts":14713},[],[],{"space":14715,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14717,"publishedVersion":331,"revision":62,"contentType":14719,"locale":29},{"sys":14716},{"type":12,"linkType":13,"id":14},{"sys":14718},{"id":21,"type":12,"linkType":22},{"sys":14720},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14722,"metaTitle":341,"metaDescription":342,"mainTitle":14723,"subtitle":360,"heroImage":14738,"ctaButton":383,"ctaLink":384},[340],{"data":14724,"content":14725,"nodeType":74},{},[14726,14732],{"data":14727,"content":14728,"nodeType":78},{},[14729],{"data":14730,"marks":14731,"value":352,"nodeType":82},{},[],{"data":14733,"content":14734,"nodeType":87},{},[14735],{"data":14736,"marks":14737,"value":359,"nodeType":82},{},[],{"metadata":14739,"sys":14742,"fields":14747},{"tags":14740,"concepts":14741},[],[],{"space":14743,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14745,"publishedVersion":62,"revision":44,"locale":29},{"sys":14744},{"type":12,"linkType":13,"id":14},{"sys":14746},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14748},{"url":375,"details":14749,"fileName":381,"contentType":382},{"size":377,"image":14750},{"width":379,"height":380},{"sys":14752,"fields":14755},{"id":14753,"createdAt":14754},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14756,"slug":14757,"articleIntro":14756,"category":14758},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14759],{"metadata":14760,"sys":14763,"fields":14770},{"tags":14761,"concepts":14762},[],[],{"space":14764,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14766,"publishedVersion":331,"revision":62,"contentType":14768,"locale":29},{"sys":14765},{"type":12,"linkType":13,"id":14},{"sys":14767},{"id":21,"type":12,"linkType":22},{"sys":14769},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14771,"metaTitle":341,"metaDescription":342,"mainTitle":14772,"subtitle":360,"heroImage":14787,"ctaButton":383,"ctaLink":384},[340],{"data":14773,"content":14774,"nodeType":74},{},[14775,14781],{"data":14776,"content":14777,"nodeType":78},{},[14778],{"data":14779,"marks":14780,"value":352,"nodeType":82},{},[],{"data":14782,"content":14783,"nodeType":87},{},[14784],{"data":14785,"marks":14786,"value":359,"nodeType":82},{},[],{"metadata":14788,"sys":14791,"fields":14796},{"tags":14789,"concepts":14790},[],[],{"space":14792,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14794,"publishedVersion":62,"revision":44,"locale":29},{"sys":14793},{"type":12,"linkType":13,"id":14},{"sys":14795},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14797},{"url":375,"details":14798,"fileName":381,"contentType":382},{"size":377,"image":14799},{"width":379,"height":380},{"sys":14801,"fields":14804},{"id":14802,"createdAt":14803},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":14805,"slug":14806,"articleIntro":-1,"category":14807},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[14808],{"metadata":14809,"sys":14812,"fields":14819},{"tags":14810,"concepts":14811},[],[],{"space":14813,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14815,"publishedVersion":331,"revision":62,"contentType":14817,"locale":29},{"sys":14814},{"type":12,"linkType":13,"id":14},{"sys":14816},{"id":21,"type":12,"linkType":22},{"sys":14818},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14820,"metaTitle":341,"metaDescription":342,"mainTitle":14821,"subtitle":360,"heroImage":14836,"ctaButton":383,"ctaLink":384},[340],{"data":14822,"content":14823,"nodeType":74},{},[14824,14830],{"data":14825,"content":14826,"nodeType":78},{},[14827],{"data":14828,"marks":14829,"value":352,"nodeType":82},{},[],{"data":14831,"content":14832,"nodeType":87},{},[14833],{"data":14834,"marks":14835,"value":359,"nodeType":82},{},[],{"metadata":14837,"sys":14840,"fields":14845},{"tags":14838,"concepts":14839},[],[],{"space":14841,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14843,"publishedVersion":62,"revision":44,"locale":29},{"sys":14842},{"type":12,"linkType":13,"id":14},{"sys":14844},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14846},{"url":375,"details":14847,"fileName":381,"contentType":382},{"size":377,"image":14848},{"width":379,"height":380},{"sys":14850,"fields":14853},{"id":14851,"createdAt":14852},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":14854,"slug":14855,"articleIntro":14854,"category":14856},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[14857],{"metadata":14858,"sys":14861,"fields":14868},{"tags":14859,"concepts":14860},[],[],{"space":14862,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14864,"publishedVersion":331,"revision":62,"contentType":14866,"locale":29},{"sys":14863},{"type":12,"linkType":13,"id":14},{"sys":14865},{"id":21,"type":12,"linkType":22},{"sys":14867},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14869,"metaTitle":341,"metaDescription":342,"mainTitle":14870,"subtitle":360,"heroImage":14885,"ctaButton":383,"ctaLink":384},[340],{"data":14871,"content":14872,"nodeType":74},{},[14873,14879],{"data":14874,"content":14875,"nodeType":78},{},[14876],{"data":14877,"marks":14878,"value":352,"nodeType":82},{},[],{"data":14880,"content":14881,"nodeType":87},{},[14882],{"data":14883,"marks":14884,"value":359,"nodeType":82},{},[],{"metadata":14886,"sys":14889,"fields":14894},{"tags":14887,"concepts":14888},[],[],{"space":14890,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14892,"publishedVersion":62,"revision":44,"locale":29},{"sys":14891},{"type":12,"linkType":13,"id":14},{"sys":14893},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14895},{"url":375,"details":14896,"fileName":381,"contentType":382},{"size":377,"image":14897},{"width":379,"height":380},{"sys":14899,"fields":14902},{"id":14900,"createdAt":14901},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":14903,"slug":14904,"articleIntro":14903,"category":14905},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[14906],{"metadata":14907,"sys":14910,"fields":14917},{"tags":14908,"concepts":14909},[],[],{"space":14911,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14913,"publishedVersion":331,"revision":62,"contentType":14915,"locale":29},{"sys":14912},{"type":12,"linkType":13,"id":14},{"sys":14914},{"id":21,"type":12,"linkType":22},{"sys":14916},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14918,"metaTitle":341,"metaDescription":342,"mainTitle":14919,"subtitle":360,"heroImage":14934,"ctaButton":383,"ctaLink":384},[340],{"data":14920,"content":14921,"nodeType":74},{},[14922,14928],{"data":14923,"content":14924,"nodeType":78},{},[14925],{"data":14926,"marks":14927,"value":352,"nodeType":82},{},[],{"data":14929,"content":14930,"nodeType":87},{},[14931],{"data":14932,"marks":14933,"value":359,"nodeType":82},{},[],{"metadata":14935,"sys":14938,"fields":14943},{"tags":14936,"concepts":14937},[],[],{"space":14939,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14941,"publishedVersion":62,"revision":44,"locale":29},{"sys":14940},{"type":12,"linkType":13,"id":14},{"sys":14942},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14944},{"url":375,"details":14945,"fileName":381,"contentType":382},{"size":377,"image":14946},{"width":379,"height":380},{"sys":14948,"fields":14951},{"id":14949,"createdAt":14950},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":14952,"slug":14953,"articleIntro":-1,"category":14954},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[14955],{"metadata":14956,"sys":14959,"fields":14966},{"tags":14957,"concepts":14958},[],[],{"space":14960,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":14962,"publishedVersion":331,"revision":62,"contentType":14964,"locale":29},{"sys":14961},{"type":12,"linkType":13,"id":14},{"sys":14963},{"id":21,"type":12,"linkType":22},{"sys":14965},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":14967,"metaTitle":341,"metaDescription":342,"mainTitle":14968,"subtitle":360,"heroImage":14983,"ctaButton":383,"ctaLink":384},[340],{"data":14969,"content":14970,"nodeType":74},{},[14971,14977],{"data":14972,"content":14973,"nodeType":78},{},[14974],{"data":14975,"marks":14976,"value":352,"nodeType":82},{},[],{"data":14978,"content":14979,"nodeType":87},{},[14980],{"data":14981,"marks":14982,"value":359,"nodeType":82},{},[],{"metadata":14984,"sys":14987,"fields":14992},{"tags":14985,"concepts":14986},[],[],{"space":14988,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":14990,"publishedVersion":62,"revision":44,"locale":29},{"sys":14989},{"type":12,"linkType":13,"id":14},{"sys":14991},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":14993},{"url":375,"details":14994,"fileName":381,"contentType":382},{"size":377,"image":14995},{"width":379,"height":380},{"sys":14997,"fields":15000},{"id":14998,"createdAt":14999},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":15001,"slug":15002,"articleIntro":15001,"category":15003},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[15004],{"metadata":15005,"sys":15008,"fields":15015},{"tags":15006,"concepts":15007},[],[],{"space":15009,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15011,"publishedVersion":331,"revision":62,"contentType":15013,"locale":29},{"sys":15010},{"type":12,"linkType":13,"id":14},{"sys":15012},{"id":21,"type":12,"linkType":22},{"sys":15014},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15016,"metaTitle":341,"metaDescription":342,"mainTitle":15017,"subtitle":360,"heroImage":15032,"ctaButton":383,"ctaLink":384},[340],{"data":15018,"content":15019,"nodeType":74},{},[15020,15026],{"data":15021,"content":15022,"nodeType":78},{},[15023],{"data":15024,"marks":15025,"value":352,"nodeType":82},{},[],{"data":15027,"content":15028,"nodeType":87},{},[15029],{"data":15030,"marks":15031,"value":359,"nodeType":82},{},[],{"metadata":15033,"sys":15036,"fields":15041},{"tags":15034,"concepts":15035},[],[],{"space":15037,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15039,"publishedVersion":62,"revision":44,"locale":29},{"sys":15038},{"type":12,"linkType":13,"id":14},{"sys":15040},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15042},{"url":375,"details":15043,"fileName":381,"contentType":382},{"size":377,"image":15044},{"width":379,"height":380},{"sys":15046,"fields":15049},{"id":15047,"createdAt":15048},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":15050,"slug":15051,"articleIntro":15050,"category":15052},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[15053],{"metadata":15054,"sys":15057,"fields":15064},{"tags":15055,"concepts":15056},[],[],{"space":15058,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15060,"publishedVersion":331,"revision":62,"contentType":15062,"locale":29},{"sys":15059},{"type":12,"linkType":13,"id":14},{"sys":15061},{"id":21,"type":12,"linkType":22},{"sys":15063},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15065,"metaTitle":341,"metaDescription":342,"mainTitle":15066,"subtitle":360,"heroImage":15081,"ctaButton":383,"ctaLink":384},[340],{"data":15067,"content":15068,"nodeType":74},{},[15069,15075],{"data":15070,"content":15071,"nodeType":78},{},[15072],{"data":15073,"marks":15074,"value":352,"nodeType":82},{},[],{"data":15076,"content":15077,"nodeType":87},{},[15078],{"data":15079,"marks":15080,"value":359,"nodeType":82},{},[],{"metadata":15082,"sys":15085,"fields":15090},{"tags":15083,"concepts":15084},[],[],{"space":15086,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15088,"publishedVersion":62,"revision":44,"locale":29},{"sys":15087},{"type":12,"linkType":13,"id":14},{"sys":15089},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15091},{"url":375,"details":15092,"fileName":381,"contentType":382},{"size":377,"image":15093},{"width":379,"height":380},{"sys":15095,"fields":15098},{"id":15096,"createdAt":15097},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":15099,"slug":15100,"articleIntro":-1,"category":15101},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[15102],{"metadata":15103,"sys":15106,"fields":15113},{"tags":15104,"concepts":15105},[],[],{"space":15107,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15109,"publishedVersion":331,"revision":62,"contentType":15111,"locale":29},{"sys":15108},{"type":12,"linkType":13,"id":14},{"sys":15110},{"id":21,"type":12,"linkType":22},{"sys":15112},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15114,"metaTitle":341,"metaDescription":342,"mainTitle":15115,"subtitle":360,"heroImage":15130,"ctaButton":383,"ctaLink":384},[340],{"data":15116,"content":15117,"nodeType":74},{},[15118,15124],{"data":15119,"content":15120,"nodeType":78},{},[15121],{"data":15122,"marks":15123,"value":352,"nodeType":82},{},[],{"data":15125,"content":15126,"nodeType":87},{},[15127],{"data":15128,"marks":15129,"value":359,"nodeType":82},{},[],{"metadata":15131,"sys":15134,"fields":15139},{"tags":15132,"concepts":15133},[],[],{"space":15135,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15137,"publishedVersion":62,"revision":44,"locale":29},{"sys":15136},{"type":12,"linkType":13,"id":14},{"sys":15138},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15140},{"url":375,"details":15141,"fileName":381,"contentType":382},{"size":377,"image":15142},{"width":379,"height":380},{"sys":15144,"fields":15146},{"id":15145,"createdAt":4214},"7GH5W3gIeo0kaxv4wDjiev",{"title":15147,"slug":15148,"articleIntro":15147,"category":15149},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[15150],{"metadata":15151,"sys":15154,"fields":15161},{"tags":15152,"concepts":15153},[],[],{"space":15155,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15157,"publishedVersion":331,"revision":62,"contentType":15159,"locale":29},{"sys":15156},{"type":12,"linkType":13,"id":14},{"sys":15158},{"id":21,"type":12,"linkType":22},{"sys":15160},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15162,"metaTitle":341,"metaDescription":342,"mainTitle":15163,"subtitle":360,"heroImage":15178,"ctaButton":383,"ctaLink":384},[340],{"data":15164,"content":15165,"nodeType":74},{},[15166,15172],{"data":15167,"content":15168,"nodeType":78},{},[15169],{"data":15170,"marks":15171,"value":352,"nodeType":82},{},[],{"data":15173,"content":15174,"nodeType":87},{},[15175],{"data":15176,"marks":15177,"value":359,"nodeType":82},{},[],{"metadata":15179,"sys":15182,"fields":15187},{"tags":15180,"concepts":15181},[],[],{"space":15183,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15185,"publishedVersion":62,"revision":44,"locale":29},{"sys":15184},{"type":12,"linkType":13,"id":14},{"sys":15186},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15188},{"url":375,"details":15189,"fileName":381,"contentType":382},{"size":377,"image":15190},{"width":379,"height":380},{"sys":15192,"fields":15195},{"id":15193,"createdAt":15194},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":15196,"slug":15197,"articleIntro":15196,"category":15198},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[15199],{"metadata":15200,"sys":15203,"fields":15210},{"tags":15201,"concepts":15202},[],[],{"space":15204,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15206,"publishedVersion":331,"revision":62,"contentType":15208,"locale":29},{"sys":15205},{"type":12,"linkType":13,"id":14},{"sys":15207},{"id":21,"type":12,"linkType":22},{"sys":15209},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15211,"metaTitle":341,"metaDescription":342,"mainTitle":15212,"subtitle":360,"heroImage":15227,"ctaButton":383,"ctaLink":384},[340],{"data":15213,"content":15214,"nodeType":74},{},[15215,15221],{"data":15216,"content":15217,"nodeType":78},{},[15218],{"data":15219,"marks":15220,"value":352,"nodeType":82},{},[],{"data":15222,"content":15223,"nodeType":87},{},[15224],{"data":15225,"marks":15226,"value":359,"nodeType":82},{},[],{"metadata":15228,"sys":15231,"fields":15236},{"tags":15229,"concepts":15230},[],[],{"space":15232,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15234,"publishedVersion":62,"revision":44,"locale":29},{"sys":15233},{"type":12,"linkType":13,"id":14},{"sys":15235},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15237},{"url":375,"details":15238,"fileName":381,"contentType":382},{"size":377,"image":15239},{"width":379,"height":380},{"sys":15241,"fields":15244},{"id":15242,"createdAt":15243},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":15245,"slug":15246,"articleIntro":15245,"category":15247},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[15248],{"metadata":15249,"sys":15252,"fields":15259},{"tags":15250,"concepts":15251},[],[],{"space":15253,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15255,"publishedVersion":331,"revision":62,"contentType":15257,"locale":29},{"sys":15254},{"type":12,"linkType":13,"id":14},{"sys":15256},{"id":21,"type":12,"linkType":22},{"sys":15258},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15260,"metaTitle":341,"metaDescription":342,"mainTitle":15261,"subtitle":360,"heroImage":15276,"ctaButton":383,"ctaLink":384},[340],{"data":15262,"content":15263,"nodeType":74},{},[15264,15270],{"data":15265,"content":15266,"nodeType":78},{},[15267],{"data":15268,"marks":15269,"value":352,"nodeType":82},{},[],{"data":15271,"content":15272,"nodeType":87},{},[15273],{"data":15274,"marks":15275,"value":359,"nodeType":82},{},[],{"metadata":15277,"sys":15280,"fields":15285},{"tags":15278,"concepts":15279},[],[],{"space":15281,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15283,"publishedVersion":62,"revision":44,"locale":29},{"sys":15282},{"type":12,"linkType":13,"id":14},{"sys":15284},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15286},{"url":375,"details":15287,"fileName":381,"contentType":382},{"size":377,"image":15288},{"width":379,"height":380},{"sys":15290,"fields":15293},{"id":15291,"createdAt":15292},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":15294,"slug":15295,"articleIntro":-1,"category":15296},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[15297],{"metadata":15298,"sys":15301,"fields":15308},{"tags":15299,"concepts":15300},[],[],{"space":15302,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15304,"publishedVersion":331,"revision":62,"contentType":15306,"locale":29},{"sys":15303},{"type":12,"linkType":13,"id":14},{"sys":15305},{"id":21,"type":12,"linkType":22},{"sys":15307},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15309,"metaTitle":341,"metaDescription":342,"mainTitle":15310,"subtitle":360,"heroImage":15325,"ctaButton":383,"ctaLink":384},[340],{"data":15311,"content":15312,"nodeType":74},{},[15313,15319],{"data":15314,"content":15315,"nodeType":78},{},[15316],{"data":15317,"marks":15318,"value":352,"nodeType":82},{},[],{"data":15320,"content":15321,"nodeType":87},{},[15322],{"data":15323,"marks":15324,"value":359,"nodeType":82},{},[],{"metadata":15326,"sys":15329,"fields":15334},{"tags":15327,"concepts":15328},[],[],{"space":15330,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15332,"publishedVersion":62,"revision":44,"locale":29},{"sys":15331},{"type":12,"linkType":13,"id":14},{"sys":15333},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15335},{"url":375,"details":15336,"fileName":381,"contentType":382},{"size":377,"image":15337},{"width":379,"height":380},{"sys":15339,"fields":15342},{"id":15340,"createdAt":15341},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":15343,"slug":15344,"articleIntro":15343,"category":15345},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[15346],{"metadata":15347,"sys":15350,"fields":15357},{"tags":15348,"concepts":15349},[],[],{"space":15351,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15353,"publishedVersion":331,"revision":62,"contentType":15355,"locale":29},{"sys":15352},{"type":12,"linkType":13,"id":14},{"sys":15354},{"id":21,"type":12,"linkType":22},{"sys":15356},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15358,"metaTitle":341,"metaDescription":342,"mainTitle":15359,"subtitle":360,"heroImage":15374,"ctaButton":383,"ctaLink":384},[340],{"data":15360,"content":15361,"nodeType":74},{},[15362,15368],{"data":15363,"content":15364,"nodeType":78},{},[15365],{"data":15366,"marks":15367,"value":352,"nodeType":82},{},[],{"data":15369,"content":15370,"nodeType":87},{},[15371],{"data":15372,"marks":15373,"value":359,"nodeType":82},{},[],{"metadata":15375,"sys":15378,"fields":15383},{"tags":15376,"concepts":15377},[],[],{"space":15379,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15381,"publishedVersion":62,"revision":44,"locale":29},{"sys":15380},{"type":12,"linkType":13,"id":14},{"sys":15382},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15384},{"url":375,"details":15385,"fileName":381,"contentType":382},{"size":377,"image":15386},{"width":379,"height":380},{"sys":15388,"fields":15391},{"id":15389,"createdAt":15390},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":15392,"slug":15393,"articleIntro":15392,"category":15394},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[15395],{"metadata":15396,"sys":15399,"fields":15406},{"tags":15397,"concepts":15398},[],[],{"space":15400,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15402,"publishedVersion":331,"revision":62,"contentType":15404,"locale":29},{"sys":15401},{"type":12,"linkType":13,"id":14},{"sys":15403},{"id":21,"type":12,"linkType":22},{"sys":15405},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15407,"metaTitle":341,"metaDescription":342,"mainTitle":15408,"subtitle":360,"heroImage":15423,"ctaButton":383,"ctaLink":384},[340],{"data":15409,"content":15410,"nodeType":74},{},[15411,15417],{"data":15412,"content":15413,"nodeType":78},{},[15414],{"data":15415,"marks":15416,"value":352,"nodeType":82},{},[],{"data":15418,"content":15419,"nodeType":87},{},[15420],{"data":15421,"marks":15422,"value":359,"nodeType":82},{},[],{"metadata":15424,"sys":15427,"fields":15432},{"tags":15425,"concepts":15426},[],[],{"space":15428,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15430,"publishedVersion":62,"revision":44,"locale":29},{"sys":15429},{"type":12,"linkType":13,"id":14},{"sys":15431},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15433},{"url":375,"details":15434,"fileName":381,"contentType":382},{"size":377,"image":15435},{"width":379,"height":380},{"sys":15437,"fields":15440},{"id":15438,"createdAt":15439},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":15441,"slug":15442,"articleIntro":15441,"category":15443},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[15444],{"metadata":15445,"sys":15448,"fields":15455},{"tags":15446,"concepts":15447},[],[],{"space":15449,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15451,"publishedVersion":331,"revision":62,"contentType":15453,"locale":29},{"sys":15450},{"type":12,"linkType":13,"id":14},{"sys":15452},{"id":21,"type":12,"linkType":22},{"sys":15454},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15456,"metaTitle":341,"metaDescription":342,"mainTitle":15457,"subtitle":360,"heroImage":15472,"ctaButton":383,"ctaLink":384},[340],{"data":15458,"content":15459,"nodeType":74},{},[15460,15466],{"data":15461,"content":15462,"nodeType":78},{},[15463],{"data":15464,"marks":15465,"value":352,"nodeType":82},{},[],{"data":15467,"content":15468,"nodeType":87},{},[15469],{"data":15470,"marks":15471,"value":359,"nodeType":82},{},[],{"metadata":15473,"sys":15476,"fields":15481},{"tags":15474,"concepts":15475},[],[],{"space":15477,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15479,"publishedVersion":62,"revision":44,"locale":29},{"sys":15478},{"type":12,"linkType":13,"id":14},{"sys":15480},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15482},{"url":375,"details":15483,"fileName":381,"contentType":382},{"size":377,"image":15484},{"width":379,"height":380},{"sys":15486,"fields":15489},{"id":15487,"createdAt":15488},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":15490,"slug":15491,"articleIntro":15490,"category":15492},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[15493],{"metadata":15494,"sys":15497,"fields":15504},{"tags":15495,"concepts":15496},[],[],{"space":15498,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15500,"publishedVersion":331,"revision":62,"contentType":15502,"locale":29},{"sys":15499},{"type":12,"linkType":13,"id":14},{"sys":15501},{"id":21,"type":12,"linkType":22},{"sys":15503},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15505,"metaTitle":341,"metaDescription":342,"mainTitle":15506,"subtitle":360,"heroImage":15521,"ctaButton":383,"ctaLink":384},[340],{"data":15507,"content":15508,"nodeType":74},{},[15509,15515],{"data":15510,"content":15511,"nodeType":78},{},[15512],{"data":15513,"marks":15514,"value":352,"nodeType":82},{},[],{"data":15516,"content":15517,"nodeType":87},{},[15518],{"data":15519,"marks":15520,"value":359,"nodeType":82},{},[],{"metadata":15522,"sys":15525,"fields":15530},{"tags":15523,"concepts":15524},[],[],{"space":15526,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15528,"publishedVersion":62,"revision":44,"locale":29},{"sys":15527},{"type":12,"linkType":13,"id":14},{"sys":15529},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15531},{"url":375,"details":15532,"fileName":381,"contentType":382},{"size":377,"image":15533},{"width":379,"height":380},{"sys":15535,"fields":15538},{"id":15536,"createdAt":15537},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":15539,"slug":15540,"articleIntro":15539,"category":15541},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[15542],{"metadata":15543,"sys":15546,"fields":15553},{"tags":15544,"concepts":15545},[],[],{"space":15547,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15549,"publishedVersion":331,"revision":62,"contentType":15551,"locale":29},{"sys":15548},{"type":12,"linkType":13,"id":14},{"sys":15550},{"id":21,"type":12,"linkType":22},{"sys":15552},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15554,"metaTitle":341,"metaDescription":342,"mainTitle":15555,"subtitle":360,"heroImage":15570,"ctaButton":383,"ctaLink":384},[340],{"data":15556,"content":15557,"nodeType":74},{},[15558,15564],{"data":15559,"content":15560,"nodeType":78},{},[15561],{"data":15562,"marks":15563,"value":352,"nodeType":82},{},[],{"data":15565,"content":15566,"nodeType":87},{},[15567],{"data":15568,"marks":15569,"value":359,"nodeType":82},{},[],{"metadata":15571,"sys":15574,"fields":15579},{"tags":15572,"concepts":15573},[],[],{"space":15575,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15577,"publishedVersion":62,"revision":44,"locale":29},{"sys":15576},{"type":12,"linkType":13,"id":14},{"sys":15578},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15580},{"url":375,"details":15581,"fileName":381,"contentType":382},{"size":377,"image":15582},{"width":379,"height":380},{"sys":15584,"fields":15587},{"id":15585,"createdAt":15586},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":15588,"slug":15589,"articleIntro":-1,"category":15590},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[15591],{"metadata":15592,"sys":15595,"fields":15602},{"tags":15593,"concepts":15594},[],[],{"space":15596,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15598,"publishedVersion":331,"revision":62,"contentType":15600,"locale":29},{"sys":15597},{"type":12,"linkType":13,"id":14},{"sys":15599},{"id":21,"type":12,"linkType":22},{"sys":15601},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15603,"metaTitle":341,"metaDescription":342,"mainTitle":15604,"subtitle":360,"heroImage":15619,"ctaButton":383,"ctaLink":384},[340],{"data":15605,"content":15606,"nodeType":74},{},[15607,15613],{"data":15608,"content":15609,"nodeType":78},{},[15610],{"data":15611,"marks":15612,"value":352,"nodeType":82},{},[],{"data":15614,"content":15615,"nodeType":87},{},[15616],{"data":15617,"marks":15618,"value":359,"nodeType":82},{},[],{"metadata":15620,"sys":15623,"fields":15628},{"tags":15621,"concepts":15622},[],[],{"space":15624,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15626,"publishedVersion":62,"revision":44,"locale":29},{"sys":15625},{"type":12,"linkType":13,"id":14},{"sys":15627},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15629},{"url":375,"details":15630,"fileName":381,"contentType":382},{"size":377,"image":15631},{"width":379,"height":380},{"sys":15633,"fields":15636},{"id":15634,"createdAt":15635},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":15637,"slug":15638,"articleIntro":-1,"category":15639},"Compte 705 - Études","compte-705-etudes",[15640],{"metadata":15641,"sys":15644,"fields":15651},{"tags":15642,"concepts":15643},[],[],{"space":15645,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15647,"publishedVersion":331,"revision":62,"contentType":15649,"locale":29},{"sys":15646},{"type":12,"linkType":13,"id":14},{"sys":15648},{"id":21,"type":12,"linkType":22},{"sys":15650},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15652,"metaTitle":341,"metaDescription":342,"mainTitle":15653,"subtitle":360,"heroImage":15668,"ctaButton":383,"ctaLink":384},[340],{"data":15654,"content":15655,"nodeType":74},{},[15656,15662],{"data":15657,"content":15658,"nodeType":78},{},[15659],{"data":15660,"marks":15661,"value":352,"nodeType":82},{},[],{"data":15663,"content":15664,"nodeType":87},{},[15665],{"data":15666,"marks":15667,"value":359,"nodeType":82},{},[],{"metadata":15669,"sys":15672,"fields":15677},{"tags":15670,"concepts":15671},[],[],{"space":15673,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15675,"publishedVersion":62,"revision":44,"locale":29},{"sys":15674},{"type":12,"linkType":13,"id":14},{"sys":15676},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15678},{"url":375,"details":15679,"fileName":381,"contentType":382},{"size":377,"image":15680},{"width":379,"height":380},{"sys":15682,"fields":15685},{"id":15683,"createdAt":15684},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":15686,"slug":15687,"articleIntro":15686,"category":15688},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[15689],{"metadata":15690,"sys":15693,"fields":15700},{"tags":15691,"concepts":15692},[],[],{"space":15694,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15696,"publishedVersion":331,"revision":62,"contentType":15698,"locale":29},{"sys":15695},{"type":12,"linkType":13,"id":14},{"sys":15697},{"id":21,"type":12,"linkType":22},{"sys":15699},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15701,"metaTitle":341,"metaDescription":342,"mainTitle":15702,"subtitle":360,"heroImage":15717,"ctaButton":383,"ctaLink":384},[340],{"data":15703,"content":15704,"nodeType":74},{},[15705,15711],{"data":15706,"content":15707,"nodeType":78},{},[15708],{"data":15709,"marks":15710,"value":352,"nodeType":82},{},[],{"data":15712,"content":15713,"nodeType":87},{},[15714],{"data":15715,"marks":15716,"value":359,"nodeType":82},{},[],{"metadata":15718,"sys":15721,"fields":15726},{"tags":15719,"concepts":15720},[],[],{"space":15722,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15724,"publishedVersion":62,"revision":44,"locale":29},{"sys":15723},{"type":12,"linkType":13,"id":14},{"sys":15725},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15727},{"url":375,"details":15728,"fileName":381,"contentType":382},{"size":377,"image":15729},{"width":379,"height":380},{"sys":15731,"fields":15734},{"id":15732,"createdAt":15733},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":15735,"slug":15736,"articleIntro":15735,"category":15737},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[15738],{"metadata":15739,"sys":15742,"fields":15749},{"tags":15740,"concepts":15741},[],[],{"space":15743,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15745,"publishedVersion":331,"revision":62,"contentType":15747,"locale":29},{"sys":15744},{"type":12,"linkType":13,"id":14},{"sys":15746},{"id":21,"type":12,"linkType":22},{"sys":15748},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15750,"metaTitle":341,"metaDescription":342,"mainTitle":15751,"subtitle":360,"heroImage":15766,"ctaButton":383,"ctaLink":384},[340],{"data":15752,"content":15753,"nodeType":74},{},[15754,15760],{"data":15755,"content":15756,"nodeType":78},{},[15757],{"data":15758,"marks":15759,"value":352,"nodeType":82},{},[],{"data":15761,"content":15762,"nodeType":87},{},[15763],{"data":15764,"marks":15765,"value":359,"nodeType":82},{},[],{"metadata":15767,"sys":15770,"fields":15775},{"tags":15768,"concepts":15769},[],[],{"space":15771,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15773,"publishedVersion":62,"revision":44,"locale":29},{"sys":15772},{"type":12,"linkType":13,"id":14},{"sys":15774},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15776},{"url":375,"details":15777,"fileName":381,"contentType":382},{"size":377,"image":15778},{"width":379,"height":380},{"sys":15780,"fields":15783},{"id":15781,"createdAt":15782},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":15784,"slug":15785,"articleIntro":15784,"category":15786},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[15787],{"metadata":15788,"sys":15791,"fields":15798},{"tags":15789,"concepts":15790},[],[],{"space":15792,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15794,"publishedVersion":331,"revision":62,"contentType":15796,"locale":29},{"sys":15793},{"type":12,"linkType":13,"id":14},{"sys":15795},{"id":21,"type":12,"linkType":22},{"sys":15797},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15799,"metaTitle":341,"metaDescription":342,"mainTitle":15800,"subtitle":360,"heroImage":15815,"ctaButton":383,"ctaLink":384},[340],{"data":15801,"content":15802,"nodeType":74},{},[15803,15809],{"data":15804,"content":15805,"nodeType":78},{},[15806],{"data":15807,"marks":15808,"value":352,"nodeType":82},{},[],{"data":15810,"content":15811,"nodeType":87},{},[15812],{"data":15813,"marks":15814,"value":359,"nodeType":82},{},[],{"metadata":15816,"sys":15819,"fields":15824},{"tags":15817,"concepts":15818},[],[],{"space":15820,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15822,"publishedVersion":62,"revision":44,"locale":29},{"sys":15821},{"type":12,"linkType":13,"id":14},{"sys":15823},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15825},{"url":375,"details":15826,"fileName":381,"contentType":382},{"size":377,"image":15827},{"width":379,"height":380},{"sys":15829,"fields":15832},{"id":15830,"createdAt":15831},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":15833,"slug":15834,"articleIntro":-1,"category":15835},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[15836],{"metadata":15837,"sys":15840,"fields":15847},{"tags":15838,"concepts":15839},[],[],{"space":15841,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15843,"publishedVersion":331,"revision":62,"contentType":15845,"locale":29},{"sys":15842},{"type":12,"linkType":13,"id":14},{"sys":15844},{"id":21,"type":12,"linkType":22},{"sys":15846},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15848,"metaTitle":341,"metaDescription":342,"mainTitle":15849,"subtitle":360,"heroImage":15864,"ctaButton":383,"ctaLink":384},[340],{"data":15850,"content":15851,"nodeType":74},{},[15852,15858],{"data":15853,"content":15854,"nodeType":78},{},[15855],{"data":15856,"marks":15857,"value":352,"nodeType":82},{},[],{"data":15859,"content":15860,"nodeType":87},{},[15861],{"data":15862,"marks":15863,"value":359,"nodeType":82},{},[],{"metadata":15865,"sys":15868,"fields":15873},{"tags":15866,"concepts":15867},[],[],{"space":15869,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15871,"publishedVersion":62,"revision":44,"locale":29},{"sys":15870},{"type":12,"linkType":13,"id":14},{"sys":15872},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15874},{"url":375,"details":15875,"fileName":381,"contentType":382},{"size":377,"image":15876},{"width":379,"height":380},{"sys":15878,"fields":15881},{"id":15879,"createdAt":15880},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":15882,"slug":15883,"articleIntro":15882,"category":15884},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[15885],{"metadata":15886,"sys":15889,"fields":15896},{"tags":15887,"concepts":15888},[],[],{"space":15890,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15892,"publishedVersion":331,"revision":62,"contentType":15894,"locale":29},{"sys":15891},{"type":12,"linkType":13,"id":14},{"sys":15893},{"id":21,"type":12,"linkType":22},{"sys":15895},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15897,"metaTitle":341,"metaDescription":342,"mainTitle":15898,"subtitle":360,"heroImage":15913,"ctaButton":383,"ctaLink":384},[340],{"data":15899,"content":15900,"nodeType":74},{},[15901,15907],{"data":15902,"content":15903,"nodeType":78},{},[15904],{"data":15905,"marks":15906,"value":352,"nodeType":82},{},[],{"data":15908,"content":15909,"nodeType":87},{},[15910],{"data":15911,"marks":15912,"value":359,"nodeType":82},{},[],{"metadata":15914,"sys":15917,"fields":15922},{"tags":15915,"concepts":15916},[],[],{"space":15918,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15920,"publishedVersion":62,"revision":44,"locale":29},{"sys":15919},{"type":12,"linkType":13,"id":14},{"sys":15921},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15923},{"url":375,"details":15924,"fileName":381,"contentType":382},{"size":377,"image":15925},{"width":379,"height":380},{"sys":15927,"fields":15930},{"id":15928,"createdAt":15929},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":15931,"slug":15932,"articleIntro":15931,"category":15933},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[15934],{"metadata":15935,"sys":15938,"fields":15945},{"tags":15936,"concepts":15937},[],[],{"space":15939,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15941,"publishedVersion":331,"revision":62,"contentType":15943,"locale":29},{"sys":15940},{"type":12,"linkType":13,"id":14},{"sys":15942},{"id":21,"type":12,"linkType":22},{"sys":15944},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15946,"metaTitle":341,"metaDescription":342,"mainTitle":15947,"subtitle":360,"heroImage":15962,"ctaButton":383,"ctaLink":384},[340],{"data":15948,"content":15949,"nodeType":74},{},[15950,15956],{"data":15951,"content":15952,"nodeType":78},{},[15953],{"data":15954,"marks":15955,"value":352,"nodeType":82},{},[],{"data":15957,"content":15958,"nodeType":87},{},[15959],{"data":15960,"marks":15961,"value":359,"nodeType":82},{},[],{"metadata":15963,"sys":15966,"fields":15971},{"tags":15964,"concepts":15965},[],[],{"space":15967,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":15969,"publishedVersion":62,"revision":44,"locale":29},{"sys":15968},{"type":12,"linkType":13,"id":14},{"sys":15970},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":15972},{"url":375,"details":15973,"fileName":381,"contentType":382},{"size":377,"image":15974},{"width":379,"height":380},{"sys":15976,"fields":15979},{"id":15977,"createdAt":15978},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":15980,"slug":15981,"articleIntro":15980,"category":15982},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[15983],{"metadata":15984,"sys":15987,"fields":15994},{"tags":15985,"concepts":15986},[],[],{"space":15988,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":15990,"publishedVersion":331,"revision":62,"contentType":15992,"locale":29},{"sys":15989},{"type":12,"linkType":13,"id":14},{"sys":15991},{"id":21,"type":12,"linkType":22},{"sys":15993},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":15995,"metaTitle":341,"metaDescription":342,"mainTitle":15996,"subtitle":360,"heroImage":16011,"ctaButton":383,"ctaLink":384},[340],{"data":15997,"content":15998,"nodeType":74},{},[15999,16005],{"data":16000,"content":16001,"nodeType":78},{},[16002],{"data":16003,"marks":16004,"value":352,"nodeType":82},{},[],{"data":16006,"content":16007,"nodeType":87},{},[16008],{"data":16009,"marks":16010,"value":359,"nodeType":82},{},[],{"metadata":16012,"sys":16015,"fields":16020},{"tags":16013,"concepts":16014},[],[],{"space":16016,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16018,"publishedVersion":62,"revision":44,"locale":29},{"sys":16017},{"type":12,"linkType":13,"id":14},{"sys":16019},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16021},{"url":375,"details":16022,"fileName":381,"contentType":382},{"size":377,"image":16023},{"width":379,"height":380},{"sys":16025,"fields":16028},{"id":16026,"createdAt":16027},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":16029,"slug":16030,"articleIntro":-1,"category":16031},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[16032],{"metadata":16033,"sys":16036,"fields":16043},{"tags":16034,"concepts":16035},[],[],{"space":16037,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16039,"publishedVersion":331,"revision":62,"contentType":16041,"locale":29},{"sys":16038},{"type":12,"linkType":13,"id":14},{"sys":16040},{"id":21,"type":12,"linkType":22},{"sys":16042},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16044,"metaTitle":341,"metaDescription":342,"mainTitle":16045,"subtitle":360,"heroImage":16060,"ctaButton":383,"ctaLink":384},[340],{"data":16046,"content":16047,"nodeType":74},{},[16048,16054],{"data":16049,"content":16050,"nodeType":78},{},[16051],{"data":16052,"marks":16053,"value":352,"nodeType":82},{},[],{"data":16055,"content":16056,"nodeType":87},{},[16057],{"data":16058,"marks":16059,"value":359,"nodeType":82},{},[],{"metadata":16061,"sys":16064,"fields":16069},{"tags":16062,"concepts":16063},[],[],{"space":16065,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16067,"publishedVersion":62,"revision":44,"locale":29},{"sys":16066},{"type":12,"linkType":13,"id":14},{"sys":16068},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16070},{"url":375,"details":16071,"fileName":381,"contentType":382},{"size":377,"image":16072},{"width":379,"height":380},{"sys":16074,"fields":16077},{"id":16075,"createdAt":16076},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":16078,"slug":16079,"articleIntro":16078,"category":16080},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[16081],{"metadata":16082,"sys":16085,"fields":16092},{"tags":16083,"concepts":16084},[],[],{"space":16086,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16088,"publishedVersion":331,"revision":62,"contentType":16090,"locale":29},{"sys":16087},{"type":12,"linkType":13,"id":14},{"sys":16089},{"id":21,"type":12,"linkType":22},{"sys":16091},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16093,"metaTitle":341,"metaDescription":342,"mainTitle":16094,"subtitle":360,"heroImage":16109,"ctaButton":383,"ctaLink":384},[340],{"data":16095,"content":16096,"nodeType":74},{},[16097,16103],{"data":16098,"content":16099,"nodeType":78},{},[16100],{"data":16101,"marks":16102,"value":352,"nodeType":82},{},[],{"data":16104,"content":16105,"nodeType":87},{},[16106],{"data":16107,"marks":16108,"value":359,"nodeType":82},{},[],{"metadata":16110,"sys":16113,"fields":16118},{"tags":16111,"concepts":16112},[],[],{"space":16114,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16116,"publishedVersion":62,"revision":44,"locale":29},{"sys":16115},{"type":12,"linkType":13,"id":14},{"sys":16117},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16119},{"url":375,"details":16120,"fileName":381,"contentType":382},{"size":377,"image":16121},{"width":379,"height":380},{"sys":16123,"fields":16126},{"id":16124,"createdAt":16125},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":16127,"slug":16128,"articleIntro":16127,"category":16129},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[16130],{"metadata":16131,"sys":16134,"fields":16141},{"tags":16132,"concepts":16133},[],[],{"space":16135,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16137,"publishedVersion":331,"revision":62,"contentType":16139,"locale":29},{"sys":16136},{"type":12,"linkType":13,"id":14},{"sys":16138},{"id":21,"type":12,"linkType":22},{"sys":16140},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16142,"metaTitle":341,"metaDescription":342,"mainTitle":16143,"subtitle":360,"heroImage":16158,"ctaButton":383,"ctaLink":384},[340],{"data":16144,"content":16145,"nodeType":74},{},[16146,16152],{"data":16147,"content":16148,"nodeType":78},{},[16149],{"data":16150,"marks":16151,"value":352,"nodeType":82},{},[],{"data":16153,"content":16154,"nodeType":87},{},[16155],{"data":16156,"marks":16157,"value":359,"nodeType":82},{},[],{"metadata":16159,"sys":16162,"fields":16167},{"tags":16160,"concepts":16161},[],[],{"space":16163,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16165,"publishedVersion":62,"revision":44,"locale":29},{"sys":16164},{"type":12,"linkType":13,"id":14},{"sys":16166},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16168},{"url":375,"details":16169,"fileName":381,"contentType":382},{"size":377,"image":16170},{"width":379,"height":380},{"sys":16172,"fields":16175},{"id":16173,"createdAt":16174},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":16176,"slug":16177,"articleIntro":16176,"category":16178},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[16179],{"metadata":16180,"sys":16183,"fields":16190},{"tags":16181,"concepts":16182},[],[],{"space":16184,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16186,"publishedVersion":331,"revision":62,"contentType":16188,"locale":29},{"sys":16185},{"type":12,"linkType":13,"id":14},{"sys":16187},{"id":21,"type":12,"linkType":22},{"sys":16189},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16191,"metaTitle":341,"metaDescription":342,"mainTitle":16192,"subtitle":360,"heroImage":16207,"ctaButton":383,"ctaLink":384},[340],{"data":16193,"content":16194,"nodeType":74},{},[16195,16201],{"data":16196,"content":16197,"nodeType":78},{},[16198],{"data":16199,"marks":16200,"value":352,"nodeType":82},{},[],{"data":16202,"content":16203,"nodeType":87},{},[16204],{"data":16205,"marks":16206,"value":359,"nodeType":82},{},[],{"metadata":16208,"sys":16211,"fields":16216},{"tags":16209,"concepts":16210},[],[],{"space":16212,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16214,"publishedVersion":62,"revision":44,"locale":29},{"sys":16213},{"type":12,"linkType":13,"id":14},{"sys":16215},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16217},{"url":375,"details":16218,"fileName":381,"contentType":382},{"size":377,"image":16219},{"width":379,"height":380},{"sys":16221,"fields":16224},{"id":16222,"createdAt":16223},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":16225,"slug":16226,"articleIntro":16225,"category":16227},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[16228],{"metadata":16229,"sys":16232,"fields":16239},{"tags":16230,"concepts":16231},[],[],{"space":16233,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16235,"publishedVersion":331,"revision":62,"contentType":16237,"locale":29},{"sys":16234},{"type":12,"linkType":13,"id":14},{"sys":16236},{"id":21,"type":12,"linkType":22},{"sys":16238},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16240,"metaTitle":341,"metaDescription":342,"mainTitle":16241,"subtitle":360,"heroImage":16256,"ctaButton":383,"ctaLink":384},[340],{"data":16242,"content":16243,"nodeType":74},{},[16244,16250],{"data":16245,"content":16246,"nodeType":78},{},[16247],{"data":16248,"marks":16249,"value":352,"nodeType":82},{},[],{"data":16251,"content":16252,"nodeType":87},{},[16253],{"data":16254,"marks":16255,"value":359,"nodeType":82},{},[],{"metadata":16257,"sys":16260,"fields":16265},{"tags":16258,"concepts":16259},[],[],{"space":16261,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16263,"publishedVersion":62,"revision":44,"locale":29},{"sys":16262},{"type":12,"linkType":13,"id":14},{"sys":16264},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16266},{"url":375,"details":16267,"fileName":381,"contentType":382},{"size":377,"image":16268},{"width":379,"height":380},{"sys":16270,"fields":16273},{"id":16271,"createdAt":16272},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":16274,"slug":16275,"articleIntro":-1,"category":16276},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[16277],{"metadata":16278,"sys":16281,"fields":16288},{"tags":16279,"concepts":16280},[],[],{"space":16282,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16284,"publishedVersion":331,"revision":62,"contentType":16286,"locale":29},{"sys":16283},{"type":12,"linkType":13,"id":14},{"sys":16285},{"id":21,"type":12,"linkType":22},{"sys":16287},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16289,"metaTitle":341,"metaDescription":342,"mainTitle":16290,"subtitle":360,"heroImage":16305,"ctaButton":383,"ctaLink":384},[340],{"data":16291,"content":16292,"nodeType":74},{},[16293,16299],{"data":16294,"content":16295,"nodeType":78},{},[16296],{"data":16297,"marks":16298,"value":352,"nodeType":82},{},[],{"data":16300,"content":16301,"nodeType":87},{},[16302],{"data":16303,"marks":16304,"value":359,"nodeType":82},{},[],{"metadata":16306,"sys":16309,"fields":16314},{"tags":16307,"concepts":16308},[],[],{"space":16310,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16312,"publishedVersion":62,"revision":44,"locale":29},{"sys":16311},{"type":12,"linkType":13,"id":14},{"sys":16313},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16315},{"url":375,"details":16316,"fileName":381,"contentType":382},{"size":377,"image":16317},{"width":379,"height":380},{"sys":16319,"fields":16322},{"id":16320,"createdAt":16321},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":16323,"slug":16324,"articleIntro":-1,"category":16325},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[16326],{"metadata":16327,"sys":16330,"fields":16337},{"tags":16328,"concepts":16329},[],[],{"space":16331,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16333,"publishedVersion":331,"revision":62,"contentType":16335,"locale":29},{"sys":16332},{"type":12,"linkType":13,"id":14},{"sys":16334},{"id":21,"type":12,"linkType":22},{"sys":16336},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16338,"metaTitle":341,"metaDescription":342,"mainTitle":16339,"subtitle":360,"heroImage":16354,"ctaButton":383,"ctaLink":384},[340],{"data":16340,"content":16341,"nodeType":74},{},[16342,16348],{"data":16343,"content":16344,"nodeType":78},{},[16345],{"data":16346,"marks":16347,"value":352,"nodeType":82},{},[],{"data":16349,"content":16350,"nodeType":87},{},[16351],{"data":16352,"marks":16353,"value":359,"nodeType":82},{},[],{"metadata":16355,"sys":16358,"fields":16363},{"tags":16356,"concepts":16357},[],[],{"space":16359,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16361,"publishedVersion":62,"revision":44,"locale":29},{"sys":16360},{"type":12,"linkType":13,"id":14},{"sys":16362},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16364},{"url":375,"details":16365,"fileName":381,"contentType":382},{"size":377,"image":16366},{"width":379,"height":380},{"sys":16368,"fields":16371},{"id":16369,"createdAt":16370},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":16372,"slug":16373,"articleIntro":16372,"category":16374},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[16375],{"metadata":16376,"sys":16379,"fields":16386},{"tags":16377,"concepts":16378},[],[],{"space":16380,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16382,"publishedVersion":331,"revision":62,"contentType":16384,"locale":29},{"sys":16381},{"type":12,"linkType":13,"id":14},{"sys":16383},{"id":21,"type":12,"linkType":22},{"sys":16385},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16387,"metaTitle":341,"metaDescription":342,"mainTitle":16388,"subtitle":360,"heroImage":16403,"ctaButton":383,"ctaLink":384},[340],{"data":16389,"content":16390,"nodeType":74},{},[16391,16397],{"data":16392,"content":16393,"nodeType":78},{},[16394],{"data":16395,"marks":16396,"value":352,"nodeType":82},{},[],{"data":16398,"content":16399,"nodeType":87},{},[16400],{"data":16401,"marks":16402,"value":359,"nodeType":82},{},[],{"metadata":16404,"sys":16407,"fields":16412},{"tags":16405,"concepts":16406},[],[],{"space":16408,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16410,"publishedVersion":62,"revision":44,"locale":29},{"sys":16409},{"type":12,"linkType":13,"id":14},{"sys":16411},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16413},{"url":375,"details":16414,"fileName":381,"contentType":382},{"size":377,"image":16415},{"width":379,"height":380},{"sys":16417,"fields":16420},{"id":16418,"createdAt":16419},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":16421,"slug":16422,"articleIntro":16421,"category":16423},"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",[16424],{"metadata":16425,"sys":16428,"fields":16435},{"tags":16426,"concepts":16427},[],[],{"space":16429,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16431,"publishedVersion":331,"revision":62,"contentType":16433,"locale":29},{"sys":16430},{"type":12,"linkType":13,"id":14},{"sys":16432},{"id":21,"type":12,"linkType":22},{"sys":16434},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16436,"metaTitle":341,"metaDescription":342,"mainTitle":16437,"subtitle":360,"heroImage":16452,"ctaButton":383,"ctaLink":384},[340],{"data":16438,"content":16439,"nodeType":74},{},[16440,16446],{"data":16441,"content":16442,"nodeType":78},{},[16443],{"data":16444,"marks":16445,"value":352,"nodeType":82},{},[],{"data":16447,"content":16448,"nodeType":87},{},[16449],{"data":16450,"marks":16451,"value":359,"nodeType":82},{},[],{"metadata":16453,"sys":16456,"fields":16461},{"tags":16454,"concepts":16455},[],[],{"space":16457,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16459,"publishedVersion":62,"revision":44,"locale":29},{"sys":16458},{"type":12,"linkType":13,"id":14},{"sys":16460},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16462},{"url":375,"details":16463,"fileName":381,"contentType":382},{"size":377,"image":16464},{"width":379,"height":380},{"sys":16466,"fields":16469},{"id":16467,"createdAt":16468},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":16470,"slug":16471,"articleIntro":16470,"category":16472},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[16473],{"metadata":16474,"sys":16477,"fields":16484},{"tags":16475,"concepts":16476},[],[],{"space":16478,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16480,"publishedVersion":331,"revision":62,"contentType":16482,"locale":29},{"sys":16479},{"type":12,"linkType":13,"id":14},{"sys":16481},{"id":21,"type":12,"linkType":22},{"sys":16483},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16485,"metaTitle":341,"metaDescription":342,"mainTitle":16486,"subtitle":360,"heroImage":16501,"ctaButton":383,"ctaLink":384},[340],{"data":16487,"content":16488,"nodeType":74},{},[16489,16495],{"data":16490,"content":16491,"nodeType":78},{},[16492],{"data":16493,"marks":16494,"value":352,"nodeType":82},{},[],{"data":16496,"content":16497,"nodeType":87},{},[16498],{"data":16499,"marks":16500,"value":359,"nodeType":82},{},[],{"metadata":16502,"sys":16505,"fields":16510},{"tags":16503,"concepts":16504},[],[],{"space":16506,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16508,"publishedVersion":62,"revision":44,"locale":29},{"sys":16507},{"type":12,"linkType":13,"id":14},{"sys":16509},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16511},{"url":375,"details":16512,"fileName":381,"contentType":382},{"size":377,"image":16513},{"width":379,"height":380},{"sys":16515,"fields":16518},{"id":16516,"createdAt":16517},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":16519,"slug":16520,"articleIntro":-1,"category":16521},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[16522],{"metadata":16523,"sys":16526,"fields":16533},{"tags":16524,"concepts":16525},[],[],{"space":16527,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16529,"publishedVersion":331,"revision":62,"contentType":16531,"locale":29},{"sys":16528},{"type":12,"linkType":13,"id":14},{"sys":16530},{"id":21,"type":12,"linkType":22},{"sys":16532},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16534,"metaTitle":341,"metaDescription":342,"mainTitle":16535,"subtitle":360,"heroImage":16550,"ctaButton":383,"ctaLink":384},[340],{"data":16536,"content":16537,"nodeType":74},{},[16538,16544],{"data":16539,"content":16540,"nodeType":78},{},[16541],{"data":16542,"marks":16543,"value":352,"nodeType":82},{},[],{"data":16545,"content":16546,"nodeType":87},{},[16547],{"data":16548,"marks":16549,"value":359,"nodeType":82},{},[],{"metadata":16551,"sys":16554,"fields":16559},{"tags":16552,"concepts":16553},[],[],{"space":16555,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16557,"publishedVersion":62,"revision":44,"locale":29},{"sys":16556},{"type":12,"linkType":13,"id":14},{"sys":16558},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16560},{"url":375,"details":16561,"fileName":381,"contentType":382},{"size":377,"image":16562},{"width":379,"height":380},{"sys":16564,"fields":16567},{"id":16565,"createdAt":16566},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":16568,"slug":16569,"articleIntro":16568,"category":16570},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[16571],{"metadata":16572,"sys":16575,"fields":16582},{"tags":16573,"concepts":16574},[],[],{"space":16576,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16578,"publishedVersion":331,"revision":62,"contentType":16580,"locale":29},{"sys":16577},{"type":12,"linkType":13,"id":14},{"sys":16579},{"id":21,"type":12,"linkType":22},{"sys":16581},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16583,"metaTitle":341,"metaDescription":342,"mainTitle":16584,"subtitle":360,"heroImage":16599,"ctaButton":383,"ctaLink":384},[340],{"data":16585,"content":16586,"nodeType":74},{},[16587,16593],{"data":16588,"content":16589,"nodeType":78},{},[16590],{"data":16591,"marks":16592,"value":352,"nodeType":82},{},[],{"data":16594,"content":16595,"nodeType":87},{},[16596],{"data":16597,"marks":16598,"value":359,"nodeType":82},{},[],{"metadata":16600,"sys":16603,"fields":16608},{"tags":16601,"concepts":16602},[],[],{"space":16604,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16606,"publishedVersion":62,"revision":44,"locale":29},{"sys":16605},{"type":12,"linkType":13,"id":14},{"sys":16607},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16609},{"url":375,"details":16610,"fileName":381,"contentType":382},{"size":377,"image":16611},{"width":379,"height":380},{"sys":16613,"fields":16616},{"id":16614,"createdAt":16615},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":16617,"slug":16618,"articleIntro":16617,"category":16619},"Compte 614 - Charges locatives","compte-614-charges-locatives",[16620],{"metadata":16621,"sys":16624,"fields":16631},{"tags":16622,"concepts":16623},[],[],{"space":16625,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16627,"publishedVersion":331,"revision":62,"contentType":16629,"locale":29},{"sys":16626},{"type":12,"linkType":13,"id":14},{"sys":16628},{"id":21,"type":12,"linkType":22},{"sys":16630},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16632,"metaTitle":341,"metaDescription":342,"mainTitle":16633,"subtitle":360,"heroImage":16648,"ctaButton":383,"ctaLink":384},[340],{"data":16634,"content":16635,"nodeType":74},{},[16636,16642],{"data":16637,"content":16638,"nodeType":78},{},[16639],{"data":16640,"marks":16641,"value":352,"nodeType":82},{},[],{"data":16643,"content":16644,"nodeType":87},{},[16645],{"data":16646,"marks":16647,"value":359,"nodeType":82},{},[],{"metadata":16649,"sys":16652,"fields":16657},{"tags":16650,"concepts":16651},[],[],{"space":16653,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16655,"publishedVersion":62,"revision":44,"locale":29},{"sys":16654},{"type":12,"linkType":13,"id":14},{"sys":16656},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16658},{"url":375,"details":16659,"fileName":381,"contentType":382},{"size":377,"image":16660},{"width":379,"height":380},{"sys":16662,"fields":16665},{"id":16663,"createdAt":16664},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":16666,"slug":16667,"articleIntro":16666,"category":16668},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[16669],{"metadata":16670,"sys":16673,"fields":16680},{"tags":16671,"concepts":16672},[],[],{"space":16674,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16676,"publishedVersion":331,"revision":62,"contentType":16678,"locale":29},{"sys":16675},{"type":12,"linkType":13,"id":14},{"sys":16677},{"id":21,"type":12,"linkType":22},{"sys":16679},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16681,"metaTitle":341,"metaDescription":342,"mainTitle":16682,"subtitle":360,"heroImage":16697,"ctaButton":383,"ctaLink":384},[340],{"data":16683,"content":16684,"nodeType":74},{},[16685,16691],{"data":16686,"content":16687,"nodeType":78},{},[16688],{"data":16689,"marks":16690,"value":352,"nodeType":82},{},[],{"data":16692,"content":16693,"nodeType":87},{},[16694],{"data":16695,"marks":16696,"value":359,"nodeType":82},{},[],{"metadata":16698,"sys":16701,"fields":16706},{"tags":16699,"concepts":16700},[],[],{"space":16702,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16704,"publishedVersion":62,"revision":44,"locale":29},{"sys":16703},{"type":12,"linkType":13,"id":14},{"sys":16705},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16707},{"url":375,"details":16708,"fileName":381,"contentType":382},{"size":377,"image":16709},{"width":379,"height":380},{"sys":16711,"fields":16714},{"id":16712,"createdAt":16713},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":16715,"slug":16716,"articleIntro":16715,"category":16717},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[16718],{"metadata":16719,"sys":16722,"fields":16729},{"tags":16720,"concepts":16721},[],[],{"space":16723,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16725,"publishedVersion":331,"revision":62,"contentType":16727,"locale":29},{"sys":16724},{"type":12,"linkType":13,"id":14},{"sys":16726},{"id":21,"type":12,"linkType":22},{"sys":16728},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16730,"metaTitle":341,"metaDescription":342,"mainTitle":16731,"subtitle":360,"heroImage":16746,"ctaButton":383,"ctaLink":384},[340],{"data":16732,"content":16733,"nodeType":74},{},[16734,16740],{"data":16735,"content":16736,"nodeType":78},{},[16737],{"data":16738,"marks":16739,"value":352,"nodeType":82},{},[],{"data":16741,"content":16742,"nodeType":87},{},[16743],{"data":16744,"marks":16745,"value":359,"nodeType":82},{},[],{"metadata":16747,"sys":16750,"fields":16755},{"tags":16748,"concepts":16749},[],[],{"space":16751,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16753,"publishedVersion":62,"revision":44,"locale":29},{"sys":16752},{"type":12,"linkType":13,"id":14},{"sys":16754},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16756},{"url":375,"details":16757,"fileName":381,"contentType":382},{"size":377,"image":16758},{"width":379,"height":380},{"sys":16760,"fields":16763},{"id":16761,"createdAt":16762},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":16764,"slug":16765,"articleIntro":16764,"category":16766},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[16767],{"metadata":16768,"sys":16771,"fields":16778},{"tags":16769,"concepts":16770},[],[],{"space":16772,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16774,"publishedVersion":331,"revision":62,"contentType":16776,"locale":29},{"sys":16773},{"type":12,"linkType":13,"id":14},{"sys":16775},{"id":21,"type":12,"linkType":22},{"sys":16777},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16779,"metaTitle":341,"metaDescription":342,"mainTitle":16780,"subtitle":360,"heroImage":16795,"ctaButton":383,"ctaLink":384},[340],{"data":16781,"content":16782,"nodeType":74},{},[16783,16789],{"data":16784,"content":16785,"nodeType":78},{},[16786],{"data":16787,"marks":16788,"value":352,"nodeType":82},{},[],{"data":16790,"content":16791,"nodeType":87},{},[16792],{"data":16793,"marks":16794,"value":359,"nodeType":82},{},[],{"metadata":16796,"sys":16799,"fields":16804},{"tags":16797,"concepts":16798},[],[],{"space":16800,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16802,"publishedVersion":62,"revision":44,"locale":29},{"sys":16801},{"type":12,"linkType":13,"id":14},{"sys":16803},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16805},{"url":375,"details":16806,"fileName":381,"contentType":382},{"size":377,"image":16807},{"width":379,"height":380},{"sys":16809,"fields":16812},{"id":16810,"createdAt":16811},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":16813,"slug":16814,"articleIntro":16813,"category":16815},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[16816],{"metadata":16817,"sys":16820,"fields":16827},{"tags":16818,"concepts":16819},[],[],{"space":16821,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16823,"publishedVersion":331,"revision":62,"contentType":16825,"locale":29},{"sys":16822},{"type":12,"linkType":13,"id":14},{"sys":16824},{"id":21,"type":12,"linkType":22},{"sys":16826},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16828,"metaTitle":341,"metaDescription":342,"mainTitle":16829,"subtitle":360,"heroImage":16844,"ctaButton":383,"ctaLink":384},[340],{"data":16830,"content":16831,"nodeType":74},{},[16832,16838],{"data":16833,"content":16834,"nodeType":78},{},[16835],{"data":16836,"marks":16837,"value":352,"nodeType":82},{},[],{"data":16839,"content":16840,"nodeType":87},{},[16841],{"data":16842,"marks":16843,"value":359,"nodeType":82},{},[],{"metadata":16845,"sys":16848,"fields":16853},{"tags":16846,"concepts":16847},[],[],{"space":16849,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16851,"publishedVersion":62,"revision":44,"locale":29},{"sys":16850},{"type":12,"linkType":13,"id":14},{"sys":16852},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16854},{"url":375,"details":16855,"fileName":381,"contentType":382},{"size":377,"image":16856},{"width":379,"height":380},{"sys":16858,"fields":16861},{"id":16859,"createdAt":16860},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":16862,"slug":16863,"articleIntro":16862,"category":16864},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[16865],{"metadata":16866,"sys":16869,"fields":16876},{"tags":16867,"concepts":16868},[],[],{"space":16870,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16872,"publishedVersion":331,"revision":62,"contentType":16874,"locale":29},{"sys":16871},{"type":12,"linkType":13,"id":14},{"sys":16873},{"id":21,"type":12,"linkType":22},{"sys":16875},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16877,"metaTitle":341,"metaDescription":342,"mainTitle":16878,"subtitle":360,"heroImage":16893,"ctaButton":383,"ctaLink":384},[340],{"data":16879,"content":16880,"nodeType":74},{},[16881,16887],{"data":16882,"content":16883,"nodeType":78},{},[16884],{"data":16885,"marks":16886,"value":352,"nodeType":82},{},[],{"data":16888,"content":16889,"nodeType":87},{},[16890],{"data":16891,"marks":16892,"value":359,"nodeType":82},{},[],{"metadata":16894,"sys":16897,"fields":16902},{"tags":16895,"concepts":16896},[],[],{"space":16898,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16900,"publishedVersion":62,"revision":44,"locale":29},{"sys":16899},{"type":12,"linkType":13,"id":14},{"sys":16901},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16903},{"url":375,"details":16904,"fileName":381,"contentType":382},{"size":377,"image":16905},{"width":379,"height":380},{"sys":16907,"fields":16910},{"id":16908,"createdAt":16909},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":16911,"slug":16912,"articleIntro":16911,"category":16913},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[16914],{"metadata":16915,"sys":16918,"fields":16925},{"tags":16916,"concepts":16917},[],[],{"space":16919,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16921,"publishedVersion":331,"revision":62,"contentType":16923,"locale":29},{"sys":16920},{"type":12,"linkType":13,"id":14},{"sys":16922},{"id":21,"type":12,"linkType":22},{"sys":16924},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16926,"metaTitle":341,"metaDescription":342,"mainTitle":16927,"subtitle":360,"heroImage":16942,"ctaButton":383,"ctaLink":384},[340],{"data":16928,"content":16929,"nodeType":74},{},[16930,16936],{"data":16931,"content":16932,"nodeType":78},{},[16933],{"data":16934,"marks":16935,"value":352,"nodeType":82},{},[],{"data":16937,"content":16938,"nodeType":87},{},[16939],{"data":16940,"marks":16941,"value":359,"nodeType":82},{},[],{"metadata":16943,"sys":16946,"fields":16951},{"tags":16944,"concepts":16945},[],[],{"space":16947,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16949,"publishedVersion":62,"revision":44,"locale":29},{"sys":16948},{"type":12,"linkType":13,"id":14},{"sys":16950},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":16952},{"url":375,"details":16953,"fileName":381,"contentType":382},{"size":377,"image":16954},{"width":379,"height":380},{"sys":16956,"fields":16959},{"id":16957,"createdAt":16958},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":16960,"slug":16961,"articleIntro":16960,"category":16962},"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",[16963],{"metadata":16964,"sys":16967,"fields":16974},{"tags":16965,"concepts":16966},[],[],{"space":16968,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":16970,"publishedVersion":331,"revision":62,"contentType":16972,"locale":29},{"sys":16969},{"type":12,"linkType":13,"id":14},{"sys":16971},{"id":21,"type":12,"linkType":22},{"sys":16973},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":16975,"metaTitle":341,"metaDescription":342,"mainTitle":16976,"subtitle":360,"heroImage":16991,"ctaButton":383,"ctaLink":384},[340],{"data":16977,"content":16978,"nodeType":74},{},[16979,16985],{"data":16980,"content":16981,"nodeType":78},{},[16982],{"data":16983,"marks":16984,"value":352,"nodeType":82},{},[],{"data":16986,"content":16987,"nodeType":87},{},[16988],{"data":16989,"marks":16990,"value":359,"nodeType":82},{},[],{"metadata":16992,"sys":16995,"fields":17000},{"tags":16993,"concepts":16994},[],[],{"space":16996,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":16998,"publishedVersion":62,"revision":44,"locale":29},{"sys":16997},{"type":12,"linkType":13,"id":14},{"sys":16999},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17001},{"url":375,"details":17002,"fileName":381,"contentType":382},{"size":377,"image":17003},{"width":379,"height":380},{"sys":17005,"fields":17008},{"id":17006,"createdAt":17007},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":17009,"slug":17010,"articleIntro":-1,"category":17011},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[17012],{"metadata":17013,"sys":17016,"fields":17023},{"tags":17014,"concepts":17015},[],[],{"space":17017,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17019,"publishedVersion":331,"revision":62,"contentType":17021,"locale":29},{"sys":17018},{"type":12,"linkType":13,"id":14},{"sys":17020},{"id":21,"type":12,"linkType":22},{"sys":17022},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17024,"metaTitle":341,"metaDescription":342,"mainTitle":17025,"subtitle":360,"heroImage":17040,"ctaButton":383,"ctaLink":384},[340],{"data":17026,"content":17027,"nodeType":74},{},[17028,17034],{"data":17029,"content":17030,"nodeType":78},{},[17031],{"data":17032,"marks":17033,"value":352,"nodeType":82},{},[],{"data":17035,"content":17036,"nodeType":87},{},[17037],{"data":17038,"marks":17039,"value":359,"nodeType":82},{},[],{"metadata":17041,"sys":17044,"fields":17049},{"tags":17042,"concepts":17043},[],[],{"space":17045,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17047,"publishedVersion":62,"revision":44,"locale":29},{"sys":17046},{"type":12,"linkType":13,"id":14},{"sys":17048},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17050},{"url":375,"details":17051,"fileName":381,"contentType":382},{"size":377,"image":17052},{"width":379,"height":380},{"sys":17054,"fields":17057},{"id":17055,"createdAt":17056},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":17058,"slug":17059,"articleIntro":17058,"category":17060},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[17061],{"metadata":17062,"sys":17065,"fields":17072},{"tags":17063,"concepts":17064},[],[],{"space":17066,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17068,"publishedVersion":331,"revision":62,"contentType":17070,"locale":29},{"sys":17067},{"type":12,"linkType":13,"id":14},{"sys":17069},{"id":21,"type":12,"linkType":22},{"sys":17071},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17073,"metaTitle":341,"metaDescription":342,"mainTitle":17074,"subtitle":360,"heroImage":17089,"ctaButton":383,"ctaLink":384},[340],{"data":17075,"content":17076,"nodeType":74},{},[17077,17083],{"data":17078,"content":17079,"nodeType":78},{},[17080],{"data":17081,"marks":17082,"value":352,"nodeType":82},{},[],{"data":17084,"content":17085,"nodeType":87},{},[17086],{"data":17087,"marks":17088,"value":359,"nodeType":82},{},[],{"metadata":17090,"sys":17093,"fields":17098},{"tags":17091,"concepts":17092},[],[],{"space":17094,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17096,"publishedVersion":62,"revision":44,"locale":29},{"sys":17095},{"type":12,"linkType":13,"id":14},{"sys":17097},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17099},{"url":375,"details":17100,"fileName":381,"contentType":382},{"size":377,"image":17101},{"width":379,"height":380},{"sys":17103,"fields":17106},{"id":17104,"createdAt":17105},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":17107,"slug":17108,"articleIntro":-1,"category":17109},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[17110],{"metadata":17111,"sys":17114,"fields":17121},{"tags":17112,"concepts":17113},[],[],{"space":17115,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17117,"publishedVersion":331,"revision":62,"contentType":17119,"locale":29},{"sys":17116},{"type":12,"linkType":13,"id":14},{"sys":17118},{"id":21,"type":12,"linkType":22},{"sys":17120},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17122,"metaTitle":341,"metaDescription":342,"mainTitle":17123,"subtitle":360,"heroImage":17138,"ctaButton":383,"ctaLink":384},[340],{"data":17124,"content":17125,"nodeType":74},{},[17126,17132],{"data":17127,"content":17128,"nodeType":78},{},[17129],{"data":17130,"marks":17131,"value":352,"nodeType":82},{},[],{"data":17133,"content":17134,"nodeType":87},{},[17135],{"data":17136,"marks":17137,"value":359,"nodeType":82},{},[],{"metadata":17139,"sys":17142,"fields":17147},{"tags":17140,"concepts":17141},[],[],{"space":17143,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17145,"publishedVersion":62,"revision":44,"locale":29},{"sys":17144},{"type":12,"linkType":13,"id":14},{"sys":17146},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17148},{"url":375,"details":17149,"fileName":381,"contentType":382},{"size":377,"image":17150},{"width":379,"height":380},{"sys":17152,"fields":17155},{"id":17153,"createdAt":17154},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":17156,"slug":17157,"articleIntro":-1,"category":17158},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[17159],{"metadata":17160,"sys":17163,"fields":17170},{"tags":17161,"concepts":17162},[],[],{"space":17164,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17166,"publishedVersion":331,"revision":62,"contentType":17168,"locale":29},{"sys":17165},{"type":12,"linkType":13,"id":14},{"sys":17167},{"id":21,"type":12,"linkType":22},{"sys":17169},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17171,"metaTitle":341,"metaDescription":342,"mainTitle":17172,"subtitle":360,"heroImage":17187,"ctaButton":383,"ctaLink":384},[340],{"data":17173,"content":17174,"nodeType":74},{},[17175,17181],{"data":17176,"content":17177,"nodeType":78},{},[17178],{"data":17179,"marks":17180,"value":352,"nodeType":82},{},[],{"data":17182,"content":17183,"nodeType":87},{},[17184],{"data":17185,"marks":17186,"value":359,"nodeType":82},{},[],{"metadata":17188,"sys":17191,"fields":17196},{"tags":17189,"concepts":17190},[],[],{"space":17192,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17194,"publishedVersion":62,"revision":44,"locale":29},{"sys":17193},{"type":12,"linkType":13,"id":14},{"sys":17195},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17197},{"url":375,"details":17198,"fileName":381,"contentType":382},{"size":377,"image":17199},{"width":379,"height":380},{"sys":17201,"fields":17204},{"id":17202,"createdAt":17203},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":17205,"slug":17206,"articleIntro":17205,"category":17207},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[17208],{"metadata":17209,"sys":17212,"fields":17219},{"tags":17210,"concepts":17211},[],[],{"space":17213,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17215,"publishedVersion":331,"revision":62,"contentType":17217,"locale":29},{"sys":17214},{"type":12,"linkType":13,"id":14},{"sys":17216},{"id":21,"type":12,"linkType":22},{"sys":17218},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17220,"metaTitle":341,"metaDescription":342,"mainTitle":17221,"subtitle":360,"heroImage":17236,"ctaButton":383,"ctaLink":384},[340],{"data":17222,"content":17223,"nodeType":74},{},[17224,17230],{"data":17225,"content":17226,"nodeType":78},{},[17227],{"data":17228,"marks":17229,"value":352,"nodeType":82},{},[],{"data":17231,"content":17232,"nodeType":87},{},[17233],{"data":17234,"marks":17235,"value":359,"nodeType":82},{},[],{"metadata":17237,"sys":17240,"fields":17245},{"tags":17238,"concepts":17239},[],[],{"space":17241,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17243,"publishedVersion":62,"revision":44,"locale":29},{"sys":17242},{"type":12,"linkType":13,"id":14},{"sys":17244},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17246},{"url":375,"details":17247,"fileName":381,"contentType":382},{"size":377,"image":17248},{"width":379,"height":380},{"sys":17250,"fields":17253},{"id":17251,"createdAt":17252},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":17254,"slug":17255,"articleIntro":17254,"category":17256},"472 - Comptes d'attente","compte-472-comptes-d-attente",[17257],{"metadata":17258,"sys":17261,"fields":17268},{"tags":17259,"concepts":17260},[],[],{"space":17262,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17264,"publishedVersion":331,"revision":62,"contentType":17266,"locale":29},{"sys":17263},{"type":12,"linkType":13,"id":14},{"sys":17265},{"id":21,"type":12,"linkType":22},{"sys":17267},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17269,"metaTitle":341,"metaDescription":342,"mainTitle":17270,"subtitle":360,"heroImage":17285,"ctaButton":383,"ctaLink":384},[340],{"data":17271,"content":17272,"nodeType":74},{},[17273,17279],{"data":17274,"content":17275,"nodeType":78},{},[17276],{"data":17277,"marks":17278,"value":352,"nodeType":82},{},[],{"data":17280,"content":17281,"nodeType":87},{},[17282],{"data":17283,"marks":17284,"value":359,"nodeType":82},{},[],{"metadata":17286,"sys":17289,"fields":17294},{"tags":17287,"concepts":17288},[],[],{"space":17290,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17292,"publishedVersion":62,"revision":44,"locale":29},{"sys":17291},{"type":12,"linkType":13,"id":14},{"sys":17293},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17295},{"url":375,"details":17296,"fileName":381,"contentType":382},{"size":377,"image":17297},{"width":379,"height":380},{"sys":17299,"fields":17302},{"id":17300,"createdAt":17301},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":17303,"slug":17304,"articleIntro":17303,"category":17305},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[17306],{"metadata":17307,"sys":17310,"fields":17317},{"tags":17308,"concepts":17309},[],[],{"space":17311,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17313,"publishedVersion":331,"revision":62,"contentType":17315,"locale":29},{"sys":17312},{"type":12,"linkType":13,"id":14},{"sys":17314},{"id":21,"type":12,"linkType":22},{"sys":17316},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17318,"metaTitle":341,"metaDescription":342,"mainTitle":17319,"subtitle":360,"heroImage":17334,"ctaButton":383,"ctaLink":384},[340],{"data":17320,"content":17321,"nodeType":74},{},[17322,17328],{"data":17323,"content":17324,"nodeType":78},{},[17325],{"data":17326,"marks":17327,"value":352,"nodeType":82},{},[],{"data":17329,"content":17330,"nodeType":87},{},[17331],{"data":17332,"marks":17333,"value":359,"nodeType":82},{},[],{"metadata":17335,"sys":17338,"fields":17343},{"tags":17336,"concepts":17337},[],[],{"space":17339,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17341,"publishedVersion":62,"revision":44,"locale":29},{"sys":17340},{"type":12,"linkType":13,"id":14},{"sys":17342},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17344},{"url":375,"details":17345,"fileName":381,"contentType":382},{"size":377,"image":17346},{"width":379,"height":380},{"sys":17348,"fields":17351},{"id":17349,"createdAt":17350},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":17352,"slug":17353,"articleIntro":17354,"category":17355},"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",[17356],{"metadata":17357,"sys":17360,"fields":17367},{"tags":17358,"concepts":17359},[],[],{"space":17361,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17363,"publishedVersion":331,"revision":62,"contentType":17365,"locale":29},{"sys":17362},{"type":12,"linkType":13,"id":14},{"sys":17364},{"id":21,"type":12,"linkType":22},{"sys":17366},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17368,"metaTitle":341,"metaDescription":342,"mainTitle":17369,"subtitle":360,"heroImage":17384,"ctaButton":383,"ctaLink":384},[340],{"data":17370,"content":17371,"nodeType":74},{},[17372,17378],{"data":17373,"content":17374,"nodeType":78},{},[17375],{"data":17376,"marks":17377,"value":352,"nodeType":82},{},[],{"data":17379,"content":17380,"nodeType":87},{},[17381],{"data":17382,"marks":17383,"value":359,"nodeType":82},{},[],{"metadata":17385,"sys":17388,"fields":17393},{"tags":17386,"concepts":17387},[],[],{"space":17389,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17391,"publishedVersion":62,"revision":44,"locale":29},{"sys":17390},{"type":12,"linkType":13,"id":14},{"sys":17392},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17394},{"url":375,"details":17395,"fileName":381,"contentType":382},{"size":377,"image":17396},{"width":379,"height":380},{"sys":17398,"fields":17401},{"id":17399,"createdAt":17400},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17402,"slug":17403,"articleIntro":-1,"category":17404},"Compte 71 - Production stockée","compte-71-production-stockee",[17405],{"metadata":17406,"sys":17409,"fields":17416},{"tags":17407,"concepts":17408},[],[],{"space":17410,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17412,"publishedVersion":331,"revision":62,"contentType":17414,"locale":29},{"sys":17411},{"type":12,"linkType":13,"id":14},{"sys":17413},{"id":21,"type":12,"linkType":22},{"sys":17415},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17417,"metaTitle":341,"metaDescription":342,"mainTitle":17418,"subtitle":360,"heroImage":17433,"ctaButton":383,"ctaLink":384},[340],{"data":17419,"content":17420,"nodeType":74},{},[17421,17427],{"data":17422,"content":17423,"nodeType":78},{},[17424],{"data":17425,"marks":17426,"value":352,"nodeType":82},{},[],{"data":17428,"content":17429,"nodeType":87},{},[17430],{"data":17431,"marks":17432,"value":359,"nodeType":82},{},[],{"metadata":17434,"sys":17437,"fields":17442},{"tags":17435,"concepts":17436},[],[],{"space":17438,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17440,"publishedVersion":62,"revision":44,"locale":29},{"sys":17439},{"type":12,"linkType":13,"id":14},{"sys":17441},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17443},{"url":375,"details":17444,"fileName":381,"contentType":382},{"size":377,"image":17445},{"width":379,"height":380},{"sys":17447,"fields":17450},{"id":17448,"createdAt":17449},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":17451,"slug":17452,"articleIntro":-1,"category":17453},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[17454],{"metadata":17455,"sys":17458,"fields":17465},{"tags":17456,"concepts":17457},[],[],{"space":17459,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17461,"publishedVersion":331,"revision":62,"contentType":17463,"locale":29},{"sys":17460},{"type":12,"linkType":13,"id":14},{"sys":17462},{"id":21,"type":12,"linkType":22},{"sys":17464},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17466,"metaTitle":341,"metaDescription":342,"mainTitle":17467,"subtitle":360,"heroImage":17482,"ctaButton":383,"ctaLink":384},[340],{"data":17468,"content":17469,"nodeType":74},{},[17470,17476],{"data":17471,"content":17472,"nodeType":78},{},[17473],{"data":17474,"marks":17475,"value":352,"nodeType":82},{},[],{"data":17477,"content":17478,"nodeType":87},{},[17479],{"data":17480,"marks":17481,"value":359,"nodeType":82},{},[],{"metadata":17483,"sys":17486,"fields":17491},{"tags":17484,"concepts":17485},[],[],{"space":17487,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17489,"publishedVersion":62,"revision":44,"locale":29},{"sys":17488},{"type":12,"linkType":13,"id":14},{"sys":17490},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17492},{"url":375,"details":17493,"fileName":381,"contentType":382},{"size":377,"image":17494},{"width":379,"height":380},{"sys":17496,"fields":17499},{"id":17497,"createdAt":17498},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":17500,"slug":17501,"articleIntro":17500,"category":17502},"613 - Locations","compte-613-locations",[17503],{"metadata":17504,"sys":17507,"fields":17514},{"tags":17505,"concepts":17506},[],[],{"space":17508,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17510,"publishedVersion":331,"revision":62,"contentType":17512,"locale":29},{"sys":17509},{"type":12,"linkType":13,"id":14},{"sys":17511},{"id":21,"type":12,"linkType":22},{"sys":17513},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17515,"metaTitle":341,"metaDescription":342,"mainTitle":17516,"subtitle":360,"heroImage":17531,"ctaButton":383,"ctaLink":384},[340],{"data":17517,"content":17518,"nodeType":74},{},[17519,17525],{"data":17520,"content":17521,"nodeType":78},{},[17522],{"data":17523,"marks":17524,"value":352,"nodeType":82},{},[],{"data":17526,"content":17527,"nodeType":87},{},[17528],{"data":17529,"marks":17530,"value":359,"nodeType":82},{},[],{"metadata":17532,"sys":17535,"fields":17540},{"tags":17533,"concepts":17534},[],[],{"space":17536,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17538,"publishedVersion":62,"revision":44,"locale":29},{"sys":17537},{"type":12,"linkType":13,"id":14},{"sys":17539},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17541},{"url":375,"details":17542,"fileName":381,"contentType":382},{"size":377,"image":17543},{"width":379,"height":380},{"sys":17545,"fields":17548},{"id":17546,"createdAt":17547},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":17549,"slug":17550,"articleIntro":17549,"category":17551},"1681 - Autres emprunts","compte-1681-autres-emprunts",[17552],{"metadata":17553,"sys":17556,"fields":17563},{"tags":17554,"concepts":17555},[],[],{"space":17557,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17559,"publishedVersion":331,"revision":62,"contentType":17561,"locale":29},{"sys":17558},{"type":12,"linkType":13,"id":14},{"sys":17560},{"id":21,"type":12,"linkType":22},{"sys":17562},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17564,"metaTitle":341,"metaDescription":342,"mainTitle":17565,"subtitle":360,"heroImage":17580,"ctaButton":383,"ctaLink":384},[340],{"data":17566,"content":17567,"nodeType":74},{},[17568,17574],{"data":17569,"content":17570,"nodeType":78},{},[17571],{"data":17572,"marks":17573,"value":352,"nodeType":82},{},[],{"data":17575,"content":17576,"nodeType":87},{},[17577],{"data":17578,"marks":17579,"value":359,"nodeType":82},{},[],{"metadata":17581,"sys":17584,"fields":17589},{"tags":17582,"concepts":17583},[],[],{"space":17585,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17587,"publishedVersion":62,"revision":44,"locale":29},{"sys":17586},{"type":12,"linkType":13,"id":14},{"sys":17588},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17590},{"url":375,"details":17591,"fileName":381,"contentType":382},{"size":377,"image":17592},{"width":379,"height":380},{"sys":17594,"fields":17597},{"id":17595,"createdAt":17596},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17598,"slug":17599,"articleIntro":17598,"category":17600},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17601],{"metadata":17602,"sys":17605,"fields":17612},{"tags":17603,"concepts":17604},[],[],{"space":17606,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17608,"publishedVersion":331,"revision":62,"contentType":17610,"locale":29},{"sys":17607},{"type":12,"linkType":13,"id":14},{"sys":17609},{"id":21,"type":12,"linkType":22},{"sys":17611},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17613,"metaTitle":341,"metaDescription":342,"mainTitle":17614,"subtitle":360,"heroImage":17629,"ctaButton":383,"ctaLink":384},[340],{"data":17615,"content":17616,"nodeType":74},{},[17617,17623],{"data":17618,"content":17619,"nodeType":78},{},[17620],{"data":17621,"marks":17622,"value":352,"nodeType":82},{},[],{"data":17624,"content":17625,"nodeType":87},{},[17626],{"data":17627,"marks":17628,"value":359,"nodeType":82},{},[],{"metadata":17630,"sys":17633,"fields":17638},{"tags":17631,"concepts":17632},[],[],{"space":17634,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17636,"publishedVersion":62,"revision":44,"locale":29},{"sys":17635},{"type":12,"linkType":13,"id":14},{"sys":17637},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17639},{"url":375,"details":17640,"fileName":381,"contentType":382},{"size":377,"image":17641},{"width":379,"height":380},{"sys":17643,"fields":17646},{"id":17644,"createdAt":17645},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":17647,"slug":17648,"articleIntro":17647,"category":17649},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[17650],{"metadata":17651,"sys":17654,"fields":17661},{"tags":17652,"concepts":17653},[],[],{"space":17655,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17657,"publishedVersion":331,"revision":62,"contentType":17659,"locale":29},{"sys":17656},{"type":12,"linkType":13,"id":14},{"sys":17658},{"id":21,"type":12,"linkType":22},{"sys":17660},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17662,"metaTitle":341,"metaDescription":342,"mainTitle":17663,"subtitle":360,"heroImage":17678,"ctaButton":383,"ctaLink":384},[340],{"data":17664,"content":17665,"nodeType":74},{},[17666,17672],{"data":17667,"content":17668,"nodeType":78},{},[17669],{"data":17670,"marks":17671,"value":352,"nodeType":82},{},[],{"data":17673,"content":17674,"nodeType":87},{},[17675],{"data":17676,"marks":17677,"value":359,"nodeType":82},{},[],{"metadata":17679,"sys":17682,"fields":17687},{"tags":17680,"concepts":17681},[],[],{"space":17683,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17685,"publishedVersion":62,"revision":44,"locale":29},{"sys":17684},{"type":12,"linkType":13,"id":14},{"sys":17686},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17688},{"url":375,"details":17689,"fileName":381,"contentType":382},{"size":377,"image":17690},{"width":379,"height":380},{"sys":17692,"fields":17695},{"id":17693,"createdAt":17694},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":17696,"slug":17697,"articleIntro":17696,"category":17698},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[17699],{"metadata":17700,"sys":17703,"fields":17710},{"tags":17701,"concepts":17702},[],[],{"space":17704,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17706,"publishedVersion":331,"revision":62,"contentType":17708,"locale":29},{"sys":17705},{"type":12,"linkType":13,"id":14},{"sys":17707},{"id":21,"type":12,"linkType":22},{"sys":17709},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17711,"metaTitle":341,"metaDescription":342,"mainTitle":17712,"subtitle":360,"heroImage":17727,"ctaButton":383,"ctaLink":384},[340],{"data":17713,"content":17714,"nodeType":74},{},[17715,17721],{"data":17716,"content":17717,"nodeType":78},{},[17718],{"data":17719,"marks":17720,"value":352,"nodeType":82},{},[],{"data":17722,"content":17723,"nodeType":87},{},[17724],{"data":17725,"marks":17726,"value":359,"nodeType":82},{},[],{"metadata":17728,"sys":17731,"fields":17736},{"tags":17729,"concepts":17730},[],[],{"space":17732,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17734,"publishedVersion":62,"revision":44,"locale":29},{"sys":17733},{"type":12,"linkType":13,"id":14},{"sys":17735},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17737},{"url":375,"details":17738,"fileName":381,"contentType":382},{"size":377,"image":17739},{"width":379,"height":380},{"sys":17741,"fields":17744},{"id":17742,"createdAt":17743},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":17745,"slug":17746,"articleIntro":-1,"category":17747},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[17748],{"metadata":17749,"sys":17752,"fields":17759},{"tags":17750,"concepts":17751},[],[],{"space":17753,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17755,"publishedVersion":331,"revision":62,"contentType":17757,"locale":29},{"sys":17754},{"type":12,"linkType":13,"id":14},{"sys":17756},{"id":21,"type":12,"linkType":22},{"sys":17758},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17760,"metaTitle":341,"metaDescription":342,"mainTitle":17761,"subtitle":360,"heroImage":17776,"ctaButton":383,"ctaLink":384},[340],{"data":17762,"content":17763,"nodeType":74},{},[17764,17770],{"data":17765,"content":17766,"nodeType":78},{},[17767],{"data":17768,"marks":17769,"value":352,"nodeType":82},{},[],{"data":17771,"content":17772,"nodeType":87},{},[17773],{"data":17774,"marks":17775,"value":359,"nodeType":82},{},[],{"metadata":17777,"sys":17780,"fields":17785},{"tags":17778,"concepts":17779},[],[],{"space":17781,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17783,"publishedVersion":62,"revision":44,"locale":29},{"sys":17782},{"type":12,"linkType":13,"id":14},{"sys":17784},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17786},{"url":375,"details":17787,"fileName":381,"contentType":382},{"size":377,"image":17788},{"width":379,"height":380},{"sys":17790,"fields":17793},{"id":17791,"createdAt":17792},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":17794,"slug":17795,"articleIntro":-1,"category":17796},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[17797],{"metadata":17798,"sys":17801,"fields":17808},{"tags":17799,"concepts":17800},[],[],{"space":17802,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17804,"publishedVersion":331,"revision":62,"contentType":17806,"locale":29},{"sys":17803},{"type":12,"linkType":13,"id":14},{"sys":17805},{"id":21,"type":12,"linkType":22},{"sys":17807},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17809,"metaTitle":341,"metaDescription":342,"mainTitle":17810,"subtitle":360,"heroImage":17825,"ctaButton":383,"ctaLink":384},[340],{"data":17811,"content":17812,"nodeType":74},{},[17813,17819],{"data":17814,"content":17815,"nodeType":78},{},[17816],{"data":17817,"marks":17818,"value":352,"nodeType":82},{},[],{"data":17820,"content":17821,"nodeType":87},{},[17822],{"data":17823,"marks":17824,"value":359,"nodeType":82},{},[],{"metadata":17826,"sys":17829,"fields":17834},{"tags":17827,"concepts":17828},[],[],{"space":17830,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17832,"publishedVersion":62,"revision":44,"locale":29},{"sys":17831},{"type":12,"linkType":13,"id":14},{"sys":17833},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17835},{"url":375,"details":17836,"fileName":381,"contentType":382},{"size":377,"image":17837},{"width":379,"height":380},{"sys":17839,"fields":17842},{"id":17840,"createdAt":17841},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17843,"slug":17844,"articleIntro":-1,"category":17845},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17846],{"metadata":17847,"sys":17850,"fields":17857},{"tags":17848,"concepts":17849},[],[],{"space":17851,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17853,"publishedVersion":331,"revision":62,"contentType":17855,"locale":29},{"sys":17852},{"type":12,"linkType":13,"id":14},{"sys":17854},{"id":21,"type":12,"linkType":22},{"sys":17856},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17858,"metaTitle":341,"metaDescription":342,"mainTitle":17859,"subtitle":360,"heroImage":17874,"ctaButton":383,"ctaLink":384},[340],{"data":17860,"content":17861,"nodeType":74},{},[17862,17868],{"data":17863,"content":17864,"nodeType":78},{},[17865],{"data":17866,"marks":17867,"value":352,"nodeType":82},{},[],{"data":17869,"content":17870,"nodeType":87},{},[17871],{"data":17872,"marks":17873,"value":359,"nodeType":82},{},[],{"metadata":17875,"sys":17878,"fields":17883},{"tags":17876,"concepts":17877},[],[],{"space":17879,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17881,"publishedVersion":62,"revision":44,"locale":29},{"sys":17880},{"type":12,"linkType":13,"id":14},{"sys":17882},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17884},{"url":375,"details":17885,"fileName":381,"contentType":382},{"size":377,"image":17886},{"width":379,"height":380},{"sys":17888,"fields":17891},{"id":17889,"createdAt":17890},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":17892,"slug":17893,"articleIntro":-1,"category":17894},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[17895],{"metadata":17896,"sys":17899,"fields":17906},{"tags":17897,"concepts":17898},[],[],{"space":17900,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17902,"publishedVersion":331,"revision":62,"contentType":17904,"locale":29},{"sys":17901},{"type":12,"linkType":13,"id":14},{"sys":17903},{"id":21,"type":12,"linkType":22},{"sys":17905},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17907,"metaTitle":341,"metaDescription":342,"mainTitle":17908,"subtitle":360,"heroImage":17923,"ctaButton":383,"ctaLink":384},[340],{"data":17909,"content":17910,"nodeType":74},{},[17911,17917],{"data":17912,"content":17913,"nodeType":78},{},[17914],{"data":17915,"marks":17916,"value":352,"nodeType":82},{},[],{"data":17918,"content":17919,"nodeType":87},{},[17920],{"data":17921,"marks":17922,"value":359,"nodeType":82},{},[],{"metadata":17924,"sys":17927,"fields":17932},{"tags":17925,"concepts":17926},[],[],{"space":17928,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17930,"publishedVersion":62,"revision":44,"locale":29},{"sys":17929},{"type":12,"linkType":13,"id":14},{"sys":17931},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17933},{"url":375,"details":17934,"fileName":381,"contentType":382},{"size":377,"image":17935},{"width":379,"height":380},{"sys":17937,"fields":17940},{"id":17938,"createdAt":17939},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":17941,"slug":17942,"articleIntro":-1,"category":17943},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[17944],{"metadata":17945,"sys":17948,"fields":17955},{"tags":17946,"concepts":17947},[],[],{"space":17949,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":17951,"publishedVersion":331,"revision":62,"contentType":17953,"locale":29},{"sys":17950},{"type":12,"linkType":13,"id":14},{"sys":17952},{"id":21,"type":12,"linkType":22},{"sys":17954},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":17956,"metaTitle":341,"metaDescription":342,"mainTitle":17957,"subtitle":360,"heroImage":17972,"ctaButton":383,"ctaLink":384},[340],{"data":17958,"content":17959,"nodeType":74},{},[17960,17966],{"data":17961,"content":17962,"nodeType":78},{},[17963],{"data":17964,"marks":17965,"value":352,"nodeType":82},{},[],{"data":17967,"content":17968,"nodeType":87},{},[17969],{"data":17970,"marks":17971,"value":359,"nodeType":82},{},[],{"metadata":17973,"sys":17976,"fields":17981},{"tags":17974,"concepts":17975},[],[],{"space":17977,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":17979,"publishedVersion":62,"revision":44,"locale":29},{"sys":17978},{"type":12,"linkType":13,"id":14},{"sys":17980},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":17982},{"url":375,"details":17983,"fileName":381,"contentType":382},{"size":377,"image":17984},{"width":379,"height":380},{"sys":17986,"fields":17989},{"id":17987,"createdAt":17988},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":17990,"slug":17991,"articleIntro":17990,"category":17992},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[17993],{"metadata":17994,"sys":17997,"fields":18004},{"tags":17995,"concepts":17996},[],[],{"space":17998,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18000,"publishedVersion":331,"revision":62,"contentType":18002,"locale":29},{"sys":17999},{"type":12,"linkType":13,"id":14},{"sys":18001},{"id":21,"type":12,"linkType":22},{"sys":18003},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18005,"metaTitle":341,"metaDescription":342,"mainTitle":18006,"subtitle":360,"heroImage":18021,"ctaButton":383,"ctaLink":384},[340],{"data":18007,"content":18008,"nodeType":74},{},[18009,18015],{"data":18010,"content":18011,"nodeType":78},{},[18012],{"data":18013,"marks":18014,"value":352,"nodeType":82},{},[],{"data":18016,"content":18017,"nodeType":87},{},[18018],{"data":18019,"marks":18020,"value":359,"nodeType":82},{},[],{"metadata":18022,"sys":18025,"fields":18030},{"tags":18023,"concepts":18024},[],[],{"space":18026,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18028,"publishedVersion":62,"revision":44,"locale":29},{"sys":18027},{"type":12,"linkType":13,"id":14},{"sys":18029},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18031},{"url":375,"details":18032,"fileName":381,"contentType":382},{"size":377,"image":18033},{"width":379,"height":380},{"sys":18035,"fields":18038},{"id":18036,"createdAt":18037},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":18039,"slug":18040,"articleIntro":18039,"category":18041},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[18042],{"metadata":18043,"sys":18046,"fields":18053},{"tags":18044,"concepts":18045},[],[],{"space":18047,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18049,"publishedVersion":331,"revision":62,"contentType":18051,"locale":29},{"sys":18048},{"type":12,"linkType":13,"id":14},{"sys":18050},{"id":21,"type":12,"linkType":22},{"sys":18052},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18054,"metaTitle":341,"metaDescription":342,"mainTitle":18055,"subtitle":360,"heroImage":18070,"ctaButton":383,"ctaLink":384},[340],{"data":18056,"content":18057,"nodeType":74},{},[18058,18064],{"data":18059,"content":18060,"nodeType":78},{},[18061],{"data":18062,"marks":18063,"value":352,"nodeType":82},{},[],{"data":18065,"content":18066,"nodeType":87},{},[18067],{"data":18068,"marks":18069,"value":359,"nodeType":82},{},[],{"metadata":18071,"sys":18074,"fields":18079},{"tags":18072,"concepts":18073},[],[],{"space":18075,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18077,"publishedVersion":62,"revision":44,"locale":29},{"sys":18076},{"type":12,"linkType":13,"id":14},{"sys":18078},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18080},{"url":375,"details":18081,"fileName":381,"contentType":382},{"size":377,"image":18082},{"width":379,"height":380},{"sys":18084,"fields":18087},{"id":18085,"createdAt":18086},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":18088,"slug":18089,"articleIntro":18088,"category":18090},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[18091],{"metadata":18092,"sys":18095,"fields":18102},{"tags":18093,"concepts":18094},[],[],{"space":18096,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18098,"publishedVersion":331,"revision":62,"contentType":18100,"locale":29},{"sys":18097},{"type":12,"linkType":13,"id":14},{"sys":18099},{"id":21,"type":12,"linkType":22},{"sys":18101},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18103,"metaTitle":341,"metaDescription":342,"mainTitle":18104,"subtitle":360,"heroImage":18119,"ctaButton":383,"ctaLink":384},[340],{"data":18105,"content":18106,"nodeType":74},{},[18107,18113],{"data":18108,"content":18109,"nodeType":78},{},[18110],{"data":18111,"marks":18112,"value":352,"nodeType":82},{},[],{"data":18114,"content":18115,"nodeType":87},{},[18116],{"data":18117,"marks":18118,"value":359,"nodeType":82},{},[],{"metadata":18120,"sys":18123,"fields":18128},{"tags":18121,"concepts":18122},[],[],{"space":18124,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18126,"publishedVersion":62,"revision":44,"locale":29},{"sys":18125},{"type":12,"linkType":13,"id":14},{"sys":18127},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18129},{"url":375,"details":18130,"fileName":381,"contentType":382},{"size":377,"image":18131},{"width":379,"height":380},{"sys":18133,"fields":18136},{"id":18134,"createdAt":18135},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":18137,"slug":18138,"articleIntro":18137,"category":18139},"4551 - Principal","compte-4551-principal",[18140],{"metadata":18141,"sys":18144,"fields":18151},{"tags":18142,"concepts":18143},[],[],{"space":18145,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18147,"publishedVersion":331,"revision":62,"contentType":18149,"locale":29},{"sys":18146},{"type":12,"linkType":13,"id":14},{"sys":18148},{"id":21,"type":12,"linkType":22},{"sys":18150},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18152,"metaTitle":341,"metaDescription":342,"mainTitle":18153,"subtitle":360,"heroImage":18168,"ctaButton":383,"ctaLink":384},[340],{"data":18154,"content":18155,"nodeType":74},{},[18156,18162],{"data":18157,"content":18158,"nodeType":78},{},[18159],{"data":18160,"marks":18161,"value":352,"nodeType":82},{},[],{"data":18163,"content":18164,"nodeType":87},{},[18165],{"data":18166,"marks":18167,"value":359,"nodeType":82},{},[],{"metadata":18169,"sys":18172,"fields":18177},{"tags":18170,"concepts":18171},[],[],{"space":18173,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18175,"publishedVersion":62,"revision":44,"locale":29},{"sys":18174},{"type":12,"linkType":13,"id":14},{"sys":18176},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18178},{"url":375,"details":18179,"fileName":381,"contentType":382},{"size":377,"image":18180},{"width":379,"height":380},{"sys":18182,"fields":18185},{"id":18183,"createdAt":18184},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":18186,"slug":18187,"articleIntro":18188,"category":18189},"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.",[18190],{"metadata":18191,"sys":18194,"fields":18201},{"tags":18192,"concepts":18193},[],[],{"space":18195,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18197,"publishedVersion":331,"revision":62,"contentType":18199,"locale":29},{"sys":18196},{"type":12,"linkType":13,"id":14},{"sys":18198},{"id":21,"type":12,"linkType":22},{"sys":18200},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18202,"metaTitle":341,"metaDescription":342,"mainTitle":18203,"subtitle":360,"heroImage":18218,"ctaButton":383,"ctaLink":384},[340],{"data":18204,"content":18205,"nodeType":74},{},[18206,18212],{"data":18207,"content":18208,"nodeType":78},{},[18209],{"data":18210,"marks":18211,"value":352,"nodeType":82},{},[],{"data":18213,"content":18214,"nodeType":87},{},[18215],{"data":18216,"marks":18217,"value":359,"nodeType":82},{},[],{"metadata":18219,"sys":18222,"fields":18227},{"tags":18220,"concepts":18221},[],[],{"space":18223,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18225,"publishedVersion":62,"revision":44,"locale":29},{"sys":18224},{"type":12,"linkType":13,"id":14},{"sys":18226},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18228},{"url":375,"details":18229,"fileName":381,"contentType":382},{"size":377,"image":18230},{"width":379,"height":380},{"sys":18232,"fields":18235},{"id":18233,"createdAt":18234},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":18236,"slug":18237,"articleIntro":18236,"category":18238},"Compte 6256 - Missions","compte-6256-missions",[18239],{"metadata":18240,"sys":18243,"fields":18250},{"tags":18241,"concepts":18242},[],[],{"space":18244,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18246,"publishedVersion":331,"revision":62,"contentType":18248,"locale":29},{"sys":18245},{"type":12,"linkType":13,"id":14},{"sys":18247},{"id":21,"type":12,"linkType":22},{"sys":18249},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18251,"metaTitle":341,"metaDescription":342,"mainTitle":18252,"subtitle":360,"heroImage":18267,"ctaButton":383,"ctaLink":384},[340],{"data":18253,"content":18254,"nodeType":74},{},[18255,18261],{"data":18256,"content":18257,"nodeType":78},{},[18258],{"data":18259,"marks":18260,"value":352,"nodeType":82},{},[],{"data":18262,"content":18263,"nodeType":87},{},[18264],{"data":18265,"marks":18266,"value":359,"nodeType":82},{},[],{"metadata":18268,"sys":18271,"fields":18276},{"tags":18269,"concepts":18270},[],[],{"space":18272,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18274,"publishedVersion":62,"revision":44,"locale":29},{"sys":18273},{"type":12,"linkType":13,"id":14},{"sys":18275},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18277},{"url":375,"details":18278,"fileName":381,"contentType":382},{"size":377,"image":18279},{"width":379,"height":380},{"sys":18281,"fields":18284},{"id":18282,"createdAt":18283},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":18285,"slug":18286,"articleIntro":18285,"category":18287},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[18288],{"metadata":18289,"sys":18292,"fields":18299},{"tags":18290,"concepts":18291},[],[],{"space":18293,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18295,"publishedVersion":331,"revision":62,"contentType":18297,"locale":29},{"sys":18294},{"type":12,"linkType":13,"id":14},{"sys":18296},{"id":21,"type":12,"linkType":22},{"sys":18298},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18300,"metaTitle":341,"metaDescription":342,"mainTitle":18301,"subtitle":360,"heroImage":18316,"ctaButton":383,"ctaLink":384},[340],{"data":18302,"content":18303,"nodeType":74},{},[18304,18310],{"data":18305,"content":18306,"nodeType":78},{},[18307],{"data":18308,"marks":18309,"value":352,"nodeType":82},{},[],{"data":18311,"content":18312,"nodeType":87},{},[18313],{"data":18314,"marks":18315,"value":359,"nodeType":82},{},[],{"metadata":18317,"sys":18320,"fields":18325},{"tags":18318,"concepts":18319},[],[],{"space":18321,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18323,"publishedVersion":62,"revision":44,"locale":29},{"sys":18322},{"type":12,"linkType":13,"id":14},{"sys":18324},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18326},{"url":375,"details":18327,"fileName":381,"contentType":382},{"size":377,"image":18328},{"width":379,"height":380},{"sys":18330,"fields":18333},{"id":18331,"createdAt":18332},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":18334,"slug":18335,"articleIntro":18334,"category":18336},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[18337],{"metadata":18338,"sys":18341,"fields":18348},{"tags":18339,"concepts":18340},[],[],{"space":18342,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18344,"publishedVersion":331,"revision":62,"contentType":18346,"locale":29},{"sys":18343},{"type":12,"linkType":13,"id":14},{"sys":18345},{"id":21,"type":12,"linkType":22},{"sys":18347},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18349,"metaTitle":341,"metaDescription":342,"mainTitle":18350,"subtitle":360,"heroImage":18365,"ctaButton":383,"ctaLink":384},[340],{"data":18351,"content":18352,"nodeType":74},{},[18353,18359],{"data":18354,"content":18355,"nodeType":78},{},[18356],{"data":18357,"marks":18358,"value":352,"nodeType":82},{},[],{"data":18360,"content":18361,"nodeType":87},{},[18362],{"data":18363,"marks":18364,"value":359,"nodeType":82},{},[],{"metadata":18366,"sys":18369,"fields":18374},{"tags":18367,"concepts":18368},[],[],{"space":18370,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18372,"publishedVersion":62,"revision":44,"locale":29},{"sys":18371},{"type":12,"linkType":13,"id":14},{"sys":18373},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18375},{"url":375,"details":18376,"fileName":381,"contentType":382},{"size":377,"image":18377},{"width":379,"height":380},{"sys":18379,"fields":18382},{"id":18380,"createdAt":18381},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":18383,"slug":18384,"articleIntro":18385,"category":18386},"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.",[18387],{"metadata":18388,"sys":18391,"fields":18398},{"tags":18389,"concepts":18390},[],[],{"space":18392,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18394,"publishedVersion":331,"revision":62,"contentType":18396,"locale":29},{"sys":18393},{"type":12,"linkType":13,"id":14},{"sys":18395},{"id":21,"type":12,"linkType":22},{"sys":18397},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18399,"metaTitle":341,"metaDescription":342,"mainTitle":18400,"subtitle":360,"heroImage":18415,"ctaButton":383,"ctaLink":384},[340],{"data":18401,"content":18402,"nodeType":74},{},[18403,18409],{"data":18404,"content":18405,"nodeType":78},{},[18406],{"data":18407,"marks":18408,"value":352,"nodeType":82},{},[],{"data":18410,"content":18411,"nodeType":87},{},[18412],{"data":18413,"marks":18414,"value":359,"nodeType":82},{},[],{"metadata":18416,"sys":18419,"fields":18424},{"tags":18417,"concepts":18418},[],[],{"space":18420,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18422,"publishedVersion":62,"revision":44,"locale":29},{"sys":18421},{"type":12,"linkType":13,"id":14},{"sys":18423},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18425},{"url":375,"details":18426,"fileName":381,"contentType":382},{"size":377,"image":18427},{"width":379,"height":380},{"sys":18429,"fields":18432},{"id":18430,"createdAt":18431},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":18433,"slug":18434,"articleIntro":18433,"category":18435},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[18436],{"metadata":18437,"sys":18440,"fields":18447},{"tags":18438,"concepts":18439},[],[],{"space":18441,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18443,"publishedVersion":331,"revision":62,"contentType":18445,"locale":29},{"sys":18442},{"type":12,"linkType":13,"id":14},{"sys":18444},{"id":21,"type":12,"linkType":22},{"sys":18446},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18448,"metaTitle":341,"metaDescription":342,"mainTitle":18449,"subtitle":360,"heroImage":18464,"ctaButton":383,"ctaLink":384},[340],{"data":18450,"content":18451,"nodeType":74},{},[18452,18458],{"data":18453,"content":18454,"nodeType":78},{},[18455],{"data":18456,"marks":18457,"value":352,"nodeType":82},{},[],{"data":18459,"content":18460,"nodeType":87},{},[18461],{"data":18462,"marks":18463,"value":359,"nodeType":82},{},[],{"metadata":18465,"sys":18468,"fields":18473},{"tags":18466,"concepts":18467},[],[],{"space":18469,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18471,"publishedVersion":62,"revision":44,"locale":29},{"sys":18470},{"type":12,"linkType":13,"id":14},{"sys":18472},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18474},{"url":375,"details":18475,"fileName":381,"contentType":382},{"size":377,"image":18476},{"width":379,"height":380},{"sys":18478,"fields":18481},{"id":18479,"createdAt":18480},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":18482,"slug":18483,"articleIntro":18482,"category":18484},"2611 - Actions","compte-2611-actions",[18485],{"metadata":18486,"sys":18489,"fields":18496},{"tags":18487,"concepts":18488},[],[],{"space":18490,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18492,"publishedVersion":331,"revision":62,"contentType":18494,"locale":29},{"sys":18491},{"type":12,"linkType":13,"id":14},{"sys":18493},{"id":21,"type":12,"linkType":22},{"sys":18495},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18497,"metaTitle":341,"metaDescription":342,"mainTitle":18498,"subtitle":360,"heroImage":18513,"ctaButton":383,"ctaLink":384},[340],{"data":18499,"content":18500,"nodeType":74},{},[18501,18507],{"data":18502,"content":18503,"nodeType":78},{},[18504],{"data":18505,"marks":18506,"value":352,"nodeType":82},{},[],{"data":18508,"content":18509,"nodeType":87},{},[18510],{"data":18511,"marks":18512,"value":359,"nodeType":82},{},[],{"metadata":18514,"sys":18517,"fields":18522},{"tags":18515,"concepts":18516},[],[],{"space":18518,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18520,"publishedVersion":62,"revision":44,"locale":29},{"sys":18519},{"type":12,"linkType":13,"id":14},{"sys":18521},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18523},{"url":375,"details":18524,"fileName":381,"contentType":382},{"size":377,"image":18525},{"width":379,"height":380},{"sys":18527,"fields":18530},{"id":18528,"createdAt":18529},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18531,"slug":18532,"articleIntro":18531,"category":18533},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18534],{"metadata":18535,"sys":18538,"fields":18545},{"tags":18536,"concepts":18537},[],[],{"space":18539,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18541,"publishedVersion":331,"revision":62,"contentType":18543,"locale":29},{"sys":18540},{"type":12,"linkType":13,"id":14},{"sys":18542},{"id":21,"type":12,"linkType":22},{"sys":18544},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18546,"metaTitle":341,"metaDescription":342,"mainTitle":18547,"subtitle":360,"heroImage":18562,"ctaButton":383,"ctaLink":384},[340],{"data":18548,"content":18549,"nodeType":74},{},[18550,18556],{"data":18551,"content":18552,"nodeType":78},{},[18553],{"data":18554,"marks":18555,"value":352,"nodeType":82},{},[],{"data":18557,"content":18558,"nodeType":87},{},[18559],{"data":18560,"marks":18561,"value":359,"nodeType":82},{},[],{"metadata":18563,"sys":18566,"fields":18571},{"tags":18564,"concepts":18565},[],[],{"space":18567,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18569,"publishedVersion":62,"revision":44,"locale":29},{"sys":18568},{"type":12,"linkType":13,"id":14},{"sys":18570},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18572},{"url":375,"details":18573,"fileName":381,"contentType":382},{"size":377,"image":18574},{"width":379,"height":380},{"sys":18576,"fields":18579},{"id":18577,"createdAt":18578},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":18580,"slug":18581,"articleIntro":18580,"category":18582},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[18583],{"metadata":18584,"sys":18587,"fields":18594},{"tags":18585,"concepts":18586},[],[],{"space":18588,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18590,"publishedVersion":331,"revision":62,"contentType":18592,"locale":29},{"sys":18589},{"type":12,"linkType":13,"id":14},{"sys":18591},{"id":21,"type":12,"linkType":22},{"sys":18593},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18595,"metaTitle":341,"metaDescription":342,"mainTitle":18596,"subtitle":360,"heroImage":18611,"ctaButton":383,"ctaLink":384},[340],{"data":18597,"content":18598,"nodeType":74},{},[18599,18605],{"data":18600,"content":18601,"nodeType":78},{},[18602],{"data":18603,"marks":18604,"value":352,"nodeType":82},{},[],{"data":18606,"content":18607,"nodeType":87},{},[18608],{"data":18609,"marks":18610,"value":359,"nodeType":82},{},[],{"metadata":18612,"sys":18615,"fields":18620},{"tags":18613,"concepts":18614},[],[],{"space":18616,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18618,"publishedVersion":62,"revision":44,"locale":29},{"sys":18617},{"type":12,"linkType":13,"id":14},{"sys":18619},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18621},{"url":375,"details":18622,"fileName":381,"contentType":382},{"size":377,"image":18623},{"width":379,"height":380},{"sys":18625,"fields":18628},{"id":18626,"createdAt":18627},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":18629,"slug":18630,"articleIntro":-1,"category":18631},"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",[18632],{"metadata":18633,"sys":18636,"fields":18643},{"tags":18634,"concepts":18635},[],[],{"space":18637,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18639,"publishedVersion":331,"revision":62,"contentType":18641,"locale":29},{"sys":18638},{"type":12,"linkType":13,"id":14},{"sys":18640},{"id":21,"type":12,"linkType":22},{"sys":18642},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18644,"metaTitle":341,"metaDescription":342,"mainTitle":18645,"subtitle":360,"heroImage":18660,"ctaButton":383,"ctaLink":384},[340],{"data":18646,"content":18647,"nodeType":74},{},[18648,18654],{"data":18649,"content":18650,"nodeType":78},{},[18651],{"data":18652,"marks":18653,"value":352,"nodeType":82},{},[],{"data":18655,"content":18656,"nodeType":87},{},[18657],{"data":18658,"marks":18659,"value":359,"nodeType":82},{},[],{"metadata":18661,"sys":18664,"fields":18669},{"tags":18662,"concepts":18663},[],[],{"space":18665,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18667,"publishedVersion":62,"revision":44,"locale":29},{"sys":18666},{"type":12,"linkType":13,"id":14},{"sys":18668},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18670},{"url":375,"details":18671,"fileName":381,"contentType":382},{"size":377,"image":18672},{"width":379,"height":380},{"sys":18674,"fields":18677},{"id":18675,"createdAt":18676},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":18678,"slug":18679,"articleIntro":18678,"category":18680},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[18681],{"metadata":18682,"sys":18685,"fields":18692},{"tags":18683,"concepts":18684},[],[],{"space":18686,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18688,"publishedVersion":331,"revision":62,"contentType":18690,"locale":29},{"sys":18687},{"type":12,"linkType":13,"id":14},{"sys":18689},{"id":21,"type":12,"linkType":22},{"sys":18691},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18693,"metaTitle":341,"metaDescription":342,"mainTitle":18694,"subtitle":360,"heroImage":18709,"ctaButton":383,"ctaLink":384},[340],{"data":18695,"content":18696,"nodeType":74},{},[18697,18703],{"data":18698,"content":18699,"nodeType":78},{},[18700],{"data":18701,"marks":18702,"value":352,"nodeType":82},{},[],{"data":18704,"content":18705,"nodeType":87},{},[18706],{"data":18707,"marks":18708,"value":359,"nodeType":82},{},[],{"metadata":18710,"sys":18713,"fields":18718},{"tags":18711,"concepts":18712},[],[],{"space":18714,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18716,"publishedVersion":62,"revision":44,"locale":29},{"sys":18715},{"type":12,"linkType":13,"id":14},{"sys":18717},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18719},{"url":375,"details":18720,"fileName":381,"contentType":382},{"size":377,"image":18721},{"width":379,"height":380},{"sys":18723,"fields":18726},{"id":18724,"createdAt":18725},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":18727,"slug":18728,"articleIntro":18727,"category":18729},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[18730],{"metadata":18731,"sys":18734,"fields":18741},{"tags":18732,"concepts":18733},[],[],{"space":18735,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18737,"publishedVersion":331,"revision":62,"contentType":18739,"locale":29},{"sys":18736},{"type":12,"linkType":13,"id":14},{"sys":18738},{"id":21,"type":12,"linkType":22},{"sys":18740},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18742,"metaTitle":341,"metaDescription":342,"mainTitle":18743,"subtitle":360,"heroImage":18758,"ctaButton":383,"ctaLink":384},[340],{"data":18744,"content":18745,"nodeType":74},{},[18746,18752],{"data":18747,"content":18748,"nodeType":78},{},[18749],{"data":18750,"marks":18751,"value":352,"nodeType":82},{},[],{"data":18753,"content":18754,"nodeType":87},{},[18755],{"data":18756,"marks":18757,"value":359,"nodeType":82},{},[],{"metadata":18759,"sys":18762,"fields":18767},{"tags":18760,"concepts":18761},[],[],{"space":18763,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18765,"publishedVersion":62,"revision":44,"locale":29},{"sys":18764},{"type":12,"linkType":13,"id":14},{"sys":18766},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18768},{"url":375,"details":18769,"fileName":381,"contentType":382},{"size":377,"image":18770},{"width":379,"height":380},{"sys":18772,"fields":18775},{"id":18773,"createdAt":18774},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":18776,"slug":18777,"articleIntro":18776,"category":18778},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[18779],{"metadata":18780,"sys":18783,"fields":18790},{"tags":18781,"concepts":18782},[],[],{"space":18784,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18786,"publishedVersion":331,"revision":62,"contentType":18788,"locale":29},{"sys":18785},{"type":12,"linkType":13,"id":14},{"sys":18787},{"id":21,"type":12,"linkType":22},{"sys":18789},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18791,"metaTitle":341,"metaDescription":342,"mainTitle":18792,"subtitle":360,"heroImage":18807,"ctaButton":383,"ctaLink":384},[340],{"data":18793,"content":18794,"nodeType":74},{},[18795,18801],{"data":18796,"content":18797,"nodeType":78},{},[18798],{"data":18799,"marks":18800,"value":352,"nodeType":82},{},[],{"data":18802,"content":18803,"nodeType":87},{},[18804],{"data":18805,"marks":18806,"value":359,"nodeType":82},{},[],{"metadata":18808,"sys":18811,"fields":18816},{"tags":18809,"concepts":18810},[],[],{"space":18812,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18814,"publishedVersion":62,"revision":44,"locale":29},{"sys":18813},{"type":12,"linkType":13,"id":14},{"sys":18815},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18817},{"url":375,"details":18818,"fileName":381,"contentType":382},{"size":377,"image":18819},{"width":379,"height":380},{"sys":18821,"fields":18824},{"id":18822,"createdAt":18823},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":18825,"slug":18826,"articleIntro":18825,"category":18827},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[18828],{"metadata":18829,"sys":18832,"fields":18839},{"tags":18830,"concepts":18831},[],[],{"space":18833,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18835,"publishedVersion":331,"revision":62,"contentType":18837,"locale":29},{"sys":18834},{"type":12,"linkType":13,"id":14},{"sys":18836},{"id":21,"type":12,"linkType":22},{"sys":18838},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18840,"metaTitle":341,"metaDescription":342,"mainTitle":18841,"subtitle":360,"heroImage":18856,"ctaButton":383,"ctaLink":384},[340],{"data":18842,"content":18843,"nodeType":74},{},[18844,18850],{"data":18845,"content":18846,"nodeType":78},{},[18847],{"data":18848,"marks":18849,"value":352,"nodeType":82},{},[],{"data":18851,"content":18852,"nodeType":87},{},[18853],{"data":18854,"marks":18855,"value":359,"nodeType":82},{},[],{"metadata":18857,"sys":18860,"fields":18865},{"tags":18858,"concepts":18859},[],[],{"space":18861,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18863,"publishedVersion":62,"revision":44,"locale":29},{"sys":18862},{"type":12,"linkType":13,"id":14},{"sys":18864},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18866},{"url":375,"details":18867,"fileName":381,"contentType":382},{"size":377,"image":18868},{"width":379,"height":380},{"sys":18870,"fields":18873},{"id":18871,"createdAt":18872},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":18874,"slug":18875,"articleIntro":18874,"category":18876},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[18877],{"metadata":18878,"sys":18881,"fields":18888},{"tags":18879,"concepts":18880},[],[],{"space":18882,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18884,"publishedVersion":331,"revision":62,"contentType":18886,"locale":29},{"sys":18883},{"type":12,"linkType":13,"id":14},{"sys":18885},{"id":21,"type":12,"linkType":22},{"sys":18887},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18889,"metaTitle":341,"metaDescription":342,"mainTitle":18890,"subtitle":360,"heroImage":18905,"ctaButton":383,"ctaLink":384},[340],{"data":18891,"content":18892,"nodeType":74},{},[18893,18899],{"data":18894,"content":18895,"nodeType":78},{},[18896],{"data":18897,"marks":18898,"value":352,"nodeType":82},{},[],{"data":18900,"content":18901,"nodeType":87},{},[18902],{"data":18903,"marks":18904,"value":359,"nodeType":82},{},[],{"metadata":18906,"sys":18909,"fields":18914},{"tags":18907,"concepts":18908},[],[],{"space":18910,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18912,"publishedVersion":62,"revision":44,"locale":29},{"sys":18911},{"type":12,"linkType":13,"id":14},{"sys":18913},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18915},{"url":375,"details":18916,"fileName":381,"contentType":382},{"size":377,"image":18917},{"width":379,"height":380},{"sys":18919,"fields":18922},{"id":18920,"createdAt":18921},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":18923,"slug":18924,"articleIntro":18923,"category":18925},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[18926],{"metadata":18927,"sys":18930,"fields":18937},{"tags":18928,"concepts":18929},[],[],{"space":18931,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18933,"publishedVersion":331,"revision":62,"contentType":18935,"locale":29},{"sys":18932},{"type":12,"linkType":13,"id":14},{"sys":18934},{"id":21,"type":12,"linkType":22},{"sys":18936},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18938,"metaTitle":341,"metaDescription":342,"mainTitle":18939,"subtitle":360,"heroImage":18954,"ctaButton":383,"ctaLink":384},[340],{"data":18940,"content":18941,"nodeType":74},{},[18942,18948],{"data":18943,"content":18944,"nodeType":78},{},[18945],{"data":18946,"marks":18947,"value":352,"nodeType":82},{},[],{"data":18949,"content":18950,"nodeType":87},{},[18951],{"data":18952,"marks":18953,"value":359,"nodeType":82},{},[],{"metadata":18955,"sys":18958,"fields":18963},{"tags":18956,"concepts":18957},[],[],{"space":18959,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":18961,"publishedVersion":62,"revision":44,"locale":29},{"sys":18960},{"type":12,"linkType":13,"id":14},{"sys":18962},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":18964},{"url":375,"details":18965,"fileName":381,"contentType":382},{"size":377,"image":18966},{"width":379,"height":380},{"sys":18968,"fields":18971},{"id":18969,"createdAt":18970},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":18972,"slug":18973,"articleIntro":18972,"category":18974},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[18975],{"metadata":18976,"sys":18979,"fields":18986},{"tags":18977,"concepts":18978},[],[],{"space":18980,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":18982,"publishedVersion":331,"revision":62,"contentType":18984,"locale":29},{"sys":18981},{"type":12,"linkType":13,"id":14},{"sys":18983},{"id":21,"type":12,"linkType":22},{"sys":18985},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":18987,"metaTitle":341,"metaDescription":342,"mainTitle":18988,"subtitle":360,"heroImage":19003,"ctaButton":383,"ctaLink":384},[340],{"data":18989,"content":18990,"nodeType":74},{},[18991,18997],{"data":18992,"content":18993,"nodeType":78},{},[18994],{"data":18995,"marks":18996,"value":352,"nodeType":82},{},[],{"data":18998,"content":18999,"nodeType":87},{},[19000],{"data":19001,"marks":19002,"value":359,"nodeType":82},{},[],{"metadata":19004,"sys":19007,"fields":19012},{"tags":19005,"concepts":19006},[],[],{"space":19008,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19010,"publishedVersion":62,"revision":44,"locale":29},{"sys":19009},{"type":12,"linkType":13,"id":14},{"sys":19011},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19013},{"url":375,"details":19014,"fileName":381,"contentType":382},{"size":377,"image":19015},{"width":379,"height":380},{"sys":19017,"fields":19020},{"id":19018,"createdAt":19019},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19021,"slug":19022,"articleIntro":-1,"category":19023},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19024],{"metadata":19025,"sys":19028,"fields":19035},{"tags":19026,"concepts":19027},[],[],{"space":19029,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19031,"publishedVersion":331,"revision":62,"contentType":19033,"locale":29},{"sys":19030},{"type":12,"linkType":13,"id":14},{"sys":19032},{"id":21,"type":12,"linkType":22},{"sys":19034},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19036,"metaTitle":341,"metaDescription":342,"mainTitle":19037,"subtitle":360,"heroImage":19052,"ctaButton":383,"ctaLink":384},[340],{"data":19038,"content":19039,"nodeType":74},{},[19040,19046],{"data":19041,"content":19042,"nodeType":78},{},[19043],{"data":19044,"marks":19045,"value":352,"nodeType":82},{},[],{"data":19047,"content":19048,"nodeType":87},{},[19049],{"data":19050,"marks":19051,"value":359,"nodeType":82},{},[],{"metadata":19053,"sys":19056,"fields":19061},{"tags":19054,"concepts":19055},[],[],{"space":19057,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19059,"publishedVersion":62,"revision":44,"locale":29},{"sys":19058},{"type":12,"linkType":13,"id":14},{"sys":19060},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19062},{"url":375,"details":19063,"fileName":381,"contentType":382},{"size":377,"image":19064},{"width":379,"height":380},{"sys":19066,"fields":19069},{"id":19067,"createdAt":19068},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":19070,"slug":19071,"articleIntro":19070,"category":19072},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[19073],{"metadata":19074,"sys":19077,"fields":19084},{"tags":19075,"concepts":19076},[],[],{"space":19078,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19080,"publishedVersion":331,"revision":62,"contentType":19082,"locale":29},{"sys":19079},{"type":12,"linkType":13,"id":14},{"sys":19081},{"id":21,"type":12,"linkType":22},{"sys":19083},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19085,"metaTitle":341,"metaDescription":342,"mainTitle":19086,"subtitle":360,"heroImage":19101,"ctaButton":383,"ctaLink":384},[340],{"data":19087,"content":19088,"nodeType":74},{},[19089,19095],{"data":19090,"content":19091,"nodeType":78},{},[19092],{"data":19093,"marks":19094,"value":352,"nodeType":82},{},[],{"data":19096,"content":19097,"nodeType":87},{},[19098],{"data":19099,"marks":19100,"value":359,"nodeType":82},{},[],{"metadata":19102,"sys":19105,"fields":19110},{"tags":19103,"concepts":19104},[],[],{"space":19106,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19108,"publishedVersion":62,"revision":44,"locale":29},{"sys":19107},{"type":12,"linkType":13,"id":14},{"sys":19109},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19111},{"url":375,"details":19112,"fileName":381,"contentType":382},{"size":377,"image":19113},{"width":379,"height":380},{"sys":19115,"fields":19118},{"id":19116,"createdAt":19117},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":19119,"slug":19120,"articleIntro":19119,"category":19121},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[19122],{"metadata":19123,"sys":19126,"fields":19133},{"tags":19124,"concepts":19125},[],[],{"space":19127,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19129,"publishedVersion":331,"revision":62,"contentType":19131,"locale":29},{"sys":19128},{"type":12,"linkType":13,"id":14},{"sys":19130},{"id":21,"type":12,"linkType":22},{"sys":19132},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19134,"metaTitle":341,"metaDescription":342,"mainTitle":19135,"subtitle":360,"heroImage":19150,"ctaButton":383,"ctaLink":384},[340],{"data":19136,"content":19137,"nodeType":74},{},[19138,19144],{"data":19139,"content":19140,"nodeType":78},{},[19141],{"data":19142,"marks":19143,"value":352,"nodeType":82},{},[],{"data":19145,"content":19146,"nodeType":87},{},[19147],{"data":19148,"marks":19149,"value":359,"nodeType":82},{},[],{"metadata":19151,"sys":19154,"fields":19159},{"tags":19152,"concepts":19153},[],[],{"space":19155,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19157,"publishedVersion":62,"revision":44,"locale":29},{"sys":19156},{"type":12,"linkType":13,"id":14},{"sys":19158},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19160},{"url":375,"details":19161,"fileName":381,"contentType":382},{"size":377,"image":19162},{"width":379,"height":380},{"sys":19164,"fields":19167},{"id":19165,"createdAt":19166},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":19168,"slug":19169,"articleIntro":19168,"category":19170},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[19171],{"metadata":19172,"sys":19175,"fields":19182},{"tags":19173,"concepts":19174},[],[],{"space":19176,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19178,"publishedVersion":331,"revision":62,"contentType":19180,"locale":29},{"sys":19177},{"type":12,"linkType":13,"id":14},{"sys":19179},{"id":21,"type":12,"linkType":22},{"sys":19181},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19183,"metaTitle":341,"metaDescription":342,"mainTitle":19184,"subtitle":360,"heroImage":19199,"ctaButton":383,"ctaLink":384},[340],{"data":19185,"content":19186,"nodeType":74},{},[19187,19193],{"data":19188,"content":19189,"nodeType":78},{},[19190],{"data":19191,"marks":19192,"value":352,"nodeType":82},{},[],{"data":19194,"content":19195,"nodeType":87},{},[19196],{"data":19197,"marks":19198,"value":359,"nodeType":82},{},[],{"metadata":19200,"sys":19203,"fields":19208},{"tags":19201,"concepts":19202},[],[],{"space":19204,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19206,"publishedVersion":62,"revision":44,"locale":29},{"sys":19205},{"type":12,"linkType":13,"id":14},{"sys":19207},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19209},{"url":375,"details":19210,"fileName":381,"contentType":382},{"size":377,"image":19211},{"width":379,"height":380},{"sys":19213,"fields":19216},{"id":19214,"createdAt":19215},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":19217,"slug":19218,"articleIntro":19217,"category":19219},"6248 - Divers","compte-6248-divers",[19220],{"metadata":19221,"sys":19224,"fields":19231},{"tags":19222,"concepts":19223},[],[],{"space":19225,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19227,"publishedVersion":331,"revision":62,"contentType":19229,"locale":29},{"sys":19226},{"type":12,"linkType":13,"id":14},{"sys":19228},{"id":21,"type":12,"linkType":22},{"sys":19230},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19232,"metaTitle":341,"metaDescription":342,"mainTitle":19233,"subtitle":360,"heroImage":19248,"ctaButton":383,"ctaLink":384},[340],{"data":19234,"content":19235,"nodeType":74},{},[19236,19242],{"data":19237,"content":19238,"nodeType":78},{},[19239],{"data":19240,"marks":19241,"value":352,"nodeType":82},{},[],{"data":19243,"content":19244,"nodeType":87},{},[19245],{"data":19246,"marks":19247,"value":359,"nodeType":82},{},[],{"metadata":19249,"sys":19252,"fields":19257},{"tags":19250,"concepts":19251},[],[],{"space":19253,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19255,"publishedVersion":62,"revision":44,"locale":29},{"sys":19254},{"type":12,"linkType":13,"id":14},{"sys":19256},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19258},{"url":375,"details":19259,"fileName":381,"contentType":382},{"size":377,"image":19260},{"width":379,"height":380},{"sys":19262,"fields":19263},{"id":15,"createdAt":17},{"title":31,"slug":316,"articleIntro":31,"category":19264},[19265],{"metadata":19266,"sys":19269,"fields":19276},{"tags":19267,"concepts":19268},[],[],{"space":19270,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19272,"publishedVersion":331,"revision":62,"contentType":19274,"locale":29},{"sys":19271},{"type":12,"linkType":13,"id":14},{"sys":19273},{"id":21,"type":12,"linkType":22},{"sys":19275},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19277,"metaTitle":341,"metaDescription":342,"mainTitle":19278,"subtitle":360,"heroImage":19293,"ctaButton":383,"ctaLink":384},[340],{"data":19279,"content":19280,"nodeType":74},{},[19281,19287],{"data":19282,"content":19283,"nodeType":78},{},[19284],{"data":19285,"marks":19286,"value":352,"nodeType":82},{},[],{"data":19288,"content":19289,"nodeType":87},{},[19290],{"data":19291,"marks":19292,"value":359,"nodeType":82},{},[],{"metadata":19294,"sys":19297,"fields":19302},{"tags":19295,"concepts":19296},[],[],{"space":19298,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19300,"publishedVersion":62,"revision":44,"locale":29},{"sys":19299},{"type":12,"linkType":13,"id":14},{"sys":19301},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19303},{"url":375,"details":19304,"fileName":381,"contentType":382},{"size":377,"image":19305},{"width":379,"height":380},{"sys":19307,"fields":19310},{"id":19308,"createdAt":19309},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":19311,"slug":19312,"articleIntro":-1,"category":19313},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[19314],{"metadata":19315,"sys":19318,"fields":19325},{"tags":19316,"concepts":19317},[],[],{"space":19319,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19321,"publishedVersion":331,"revision":62,"contentType":19323,"locale":29},{"sys":19320},{"type":12,"linkType":13,"id":14},{"sys":19322},{"id":21,"type":12,"linkType":22},{"sys":19324},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19326,"metaTitle":341,"metaDescription":342,"mainTitle":19327,"subtitle":360,"heroImage":19342,"ctaButton":383,"ctaLink":384},[340],{"data":19328,"content":19329,"nodeType":74},{},[19330,19336],{"data":19331,"content":19332,"nodeType":78},{},[19333],{"data":19334,"marks":19335,"value":352,"nodeType":82},{},[],{"data":19337,"content":19338,"nodeType":87},{},[19339],{"data":19340,"marks":19341,"value":359,"nodeType":82},{},[],{"metadata":19343,"sys":19346,"fields":19351},{"tags":19344,"concepts":19345},[],[],{"space":19347,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19349,"publishedVersion":62,"revision":44,"locale":29},{"sys":19348},{"type":12,"linkType":13,"id":14},{"sys":19350},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19352},{"url":375,"details":19353,"fileName":381,"contentType":382},{"size":377,"image":19354},{"width":379,"height":380},{"sys":19356,"fields":19359},{"id":19357,"createdAt":19358},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":19360,"slug":19361,"articleIntro":19360,"category":19362},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[19363],{"metadata":19364,"sys":19367,"fields":19374},{"tags":19365,"concepts":19366},[],[],{"space":19368,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19370,"publishedVersion":331,"revision":62,"contentType":19372,"locale":29},{"sys":19369},{"type":12,"linkType":13,"id":14},{"sys":19371},{"id":21,"type":12,"linkType":22},{"sys":19373},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19375,"metaTitle":341,"metaDescription":342,"mainTitle":19376,"subtitle":360,"heroImage":19391,"ctaButton":383,"ctaLink":384},[340],{"data":19377,"content":19378,"nodeType":74},{},[19379,19385],{"data":19380,"content":19381,"nodeType":78},{},[19382],{"data":19383,"marks":19384,"value":352,"nodeType":82},{},[],{"data":19386,"content":19387,"nodeType":87},{},[19388],{"data":19389,"marks":19390,"value":359,"nodeType":82},{},[],{"metadata":19392,"sys":19395,"fields":19400},{"tags":19393,"concepts":19394},[],[],{"space":19396,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19398,"publishedVersion":62,"revision":44,"locale":29},{"sys":19397},{"type":12,"linkType":13,"id":14},{"sys":19399},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19401},{"url":375,"details":19402,"fileName":381,"contentType":382},{"size":377,"image":19403},{"width":379,"height":380},{"sys":19405,"fields":19408},{"id":19406,"createdAt":19407},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19409,"slug":19410,"articleIntro":19409,"category":19411},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19412],{"metadata":19413,"sys":19416,"fields":19423},{"tags":19414,"concepts":19415},[],[],{"space":19417,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19419,"publishedVersion":331,"revision":62,"contentType":19421,"locale":29},{"sys":19418},{"type":12,"linkType":13,"id":14},{"sys":19420},{"id":21,"type":12,"linkType":22},{"sys":19422},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19424,"metaTitle":341,"metaDescription":342,"mainTitle":19425,"subtitle":360,"heroImage":19440,"ctaButton":383,"ctaLink":384},[340],{"data":19426,"content":19427,"nodeType":74},{},[19428,19434],{"data":19429,"content":19430,"nodeType":78},{},[19431],{"data":19432,"marks":19433,"value":352,"nodeType":82},{},[],{"data":19435,"content":19436,"nodeType":87},{},[19437],{"data":19438,"marks":19439,"value":359,"nodeType":82},{},[],{"metadata":19441,"sys":19444,"fields":19449},{"tags":19442,"concepts":19443},[],[],{"space":19445,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19447,"publishedVersion":62,"revision":44,"locale":29},{"sys":19446},{"type":12,"linkType":13,"id":14},{"sys":19448},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19450},{"url":375,"details":19451,"fileName":381,"contentType":382},{"size":377,"image":19452},{"width":379,"height":380},{"sys":19454,"fields":19457},{"id":19455,"createdAt":19456},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":19458,"slug":19459,"articleIntro":-1,"category":19460},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[19461],{"metadata":19462,"sys":19465,"fields":19472},{"tags":19463,"concepts":19464},[],[],{"space":19466,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19468,"publishedVersion":331,"revision":62,"contentType":19470,"locale":29},{"sys":19467},{"type":12,"linkType":13,"id":14},{"sys":19469},{"id":21,"type":12,"linkType":22},{"sys":19471},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19473,"metaTitle":341,"metaDescription":342,"mainTitle":19474,"subtitle":360,"heroImage":19489,"ctaButton":383,"ctaLink":384},[340],{"data":19475,"content":19476,"nodeType":74},{},[19477,19483],{"data":19478,"content":19479,"nodeType":78},{},[19480],{"data":19481,"marks":19482,"value":352,"nodeType":82},{},[],{"data":19484,"content":19485,"nodeType":87},{},[19486],{"data":19487,"marks":19488,"value":359,"nodeType":82},{},[],{"metadata":19490,"sys":19493,"fields":19498},{"tags":19491,"concepts":19492},[],[],{"space":19494,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19496,"publishedVersion":62,"revision":44,"locale":29},{"sys":19495},{"type":12,"linkType":13,"id":14},{"sys":19497},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19499},{"url":375,"details":19500,"fileName":381,"contentType":382},{"size":377,"image":19501},{"width":379,"height":380},{"sys":19503,"fields":19506},{"id":19504,"createdAt":19505},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":19507,"slug":19508,"articleIntro":-1,"category":19509},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[19510],{"metadata":19511,"sys":19514,"fields":19521},{"tags":19512,"concepts":19513},[],[],{"space":19515,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19517,"publishedVersion":331,"revision":62,"contentType":19519,"locale":29},{"sys":19516},{"type":12,"linkType":13,"id":14},{"sys":19518},{"id":21,"type":12,"linkType":22},{"sys":19520},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19522,"metaTitle":341,"metaDescription":342,"mainTitle":19523,"subtitle":360,"heroImage":19538,"ctaButton":383,"ctaLink":384},[340],{"data":19524,"content":19525,"nodeType":74},{},[19526,19532],{"data":19527,"content":19528,"nodeType":78},{},[19529],{"data":19530,"marks":19531,"value":352,"nodeType":82},{},[],{"data":19533,"content":19534,"nodeType":87},{},[19535],{"data":19536,"marks":19537,"value":359,"nodeType":82},{},[],{"metadata":19539,"sys":19542,"fields":19547},{"tags":19540,"concepts":19541},[],[],{"space":19543,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19545,"publishedVersion":62,"revision":44,"locale":29},{"sys":19544},{"type":12,"linkType":13,"id":14},{"sys":19546},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19548},{"url":375,"details":19549,"fileName":381,"contentType":382},{"size":377,"image":19550},{"width":379,"height":380},{"sys":19552,"fields":19555},{"id":19553,"createdAt":19554},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":19556,"slug":19557,"articleIntro":19556,"category":19558},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[19559],{"metadata":19560,"sys":19563,"fields":19570},{"tags":19561,"concepts":19562},[],[],{"space":19564,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19566,"publishedVersion":331,"revision":62,"contentType":19568,"locale":29},{"sys":19565},{"type":12,"linkType":13,"id":14},{"sys":19567},{"id":21,"type":12,"linkType":22},{"sys":19569},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19571,"metaTitle":341,"metaDescription":342,"mainTitle":19572,"subtitle":360,"heroImage":19587,"ctaButton":383,"ctaLink":384},[340],{"data":19573,"content":19574,"nodeType":74},{},[19575,19581],{"data":19576,"content":19577,"nodeType":78},{},[19578],{"data":19579,"marks":19580,"value":352,"nodeType":82},{},[],{"data":19582,"content":19583,"nodeType":87},{},[19584],{"data":19585,"marks":19586,"value":359,"nodeType":82},{},[],{"metadata":19588,"sys":19591,"fields":19596},{"tags":19589,"concepts":19590},[],[],{"space":19592,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19594,"publishedVersion":62,"revision":44,"locale":29},{"sys":19593},{"type":12,"linkType":13,"id":14},{"sys":19595},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19597},{"url":375,"details":19598,"fileName":381,"contentType":382},{"size":377,"image":19599},{"width":379,"height":380},{"sys":19601,"fields":19604},{"id":19602,"createdAt":19603},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":19605,"slug":19606,"articleIntro":19605,"category":19607},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[19608],{"metadata":19609,"sys":19612,"fields":19619},{"tags":19610,"concepts":19611},[],[],{"space":19613,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19615,"publishedVersion":331,"revision":62,"contentType":19617,"locale":29},{"sys":19614},{"type":12,"linkType":13,"id":14},{"sys":19616},{"id":21,"type":12,"linkType":22},{"sys":19618},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19620,"metaTitle":341,"metaDescription":342,"mainTitle":19621,"subtitle":360,"heroImage":19636,"ctaButton":383,"ctaLink":384},[340],{"data":19622,"content":19623,"nodeType":74},{},[19624,19630],{"data":19625,"content":19626,"nodeType":78},{},[19627],{"data":19628,"marks":19629,"value":352,"nodeType":82},{},[],{"data":19631,"content":19632,"nodeType":87},{},[19633],{"data":19634,"marks":19635,"value":359,"nodeType":82},{},[],{"metadata":19637,"sys":19640,"fields":19645},{"tags":19638,"concepts":19639},[],[],{"space":19641,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19643,"publishedVersion":62,"revision":44,"locale":29},{"sys":19642},{"type":12,"linkType":13,"id":14},{"sys":19644},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19646},{"url":375,"details":19647,"fileName":381,"contentType":382},{"size":377,"image":19648},{"width":379,"height":380},{"sys":19650,"fields":19653},{"id":19651,"createdAt":19652},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":19654,"slug":19655,"articleIntro":-1,"category":19656},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[19657],{"metadata":19658,"sys":19661,"fields":19668},{"tags":19659,"concepts":19660},[],[],{"space":19662,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19664,"publishedVersion":331,"revision":62,"contentType":19666,"locale":29},{"sys":19663},{"type":12,"linkType":13,"id":14},{"sys":19665},{"id":21,"type":12,"linkType":22},{"sys":19667},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19669,"metaTitle":341,"metaDescription":342,"mainTitle":19670,"subtitle":360,"heroImage":19685,"ctaButton":383,"ctaLink":384},[340],{"data":19671,"content":19672,"nodeType":74},{},[19673,19679],{"data":19674,"content":19675,"nodeType":78},{},[19676],{"data":19677,"marks":19678,"value":352,"nodeType":82},{},[],{"data":19680,"content":19681,"nodeType":87},{},[19682],{"data":19683,"marks":19684,"value":359,"nodeType":82},{},[],{"metadata":19686,"sys":19689,"fields":19694},{"tags":19687,"concepts":19688},[],[],{"space":19690,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19692,"publishedVersion":62,"revision":44,"locale":29},{"sys":19691},{"type":12,"linkType":13,"id":14},{"sys":19693},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19695},{"url":375,"details":19696,"fileName":381,"contentType":382},{"size":377,"image":19697},{"width":379,"height":380},{"sys":19699,"fields":19702},{"id":19700,"createdAt":19701},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":19703,"slug":19704,"articleIntro":19705,"category":19706},"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.",[19707],{"metadata":19708,"sys":19711,"fields":19718},{"tags":19709,"concepts":19710},[],[],{"space":19712,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19714,"publishedVersion":331,"revision":62,"contentType":19716,"locale":29},{"sys":19713},{"type":12,"linkType":13,"id":14},{"sys":19715},{"id":21,"type":12,"linkType":22},{"sys":19717},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19719,"metaTitle":341,"metaDescription":342,"mainTitle":19720,"subtitle":360,"heroImage":19735,"ctaButton":383,"ctaLink":384},[340],{"data":19721,"content":19722,"nodeType":74},{},[19723,19729],{"data":19724,"content":19725,"nodeType":78},{},[19726],{"data":19727,"marks":19728,"value":352,"nodeType":82},{},[],{"data":19730,"content":19731,"nodeType":87},{},[19732],{"data":19733,"marks":19734,"value":359,"nodeType":82},{},[],{"metadata":19736,"sys":19739,"fields":19744},{"tags":19737,"concepts":19738},[],[],{"space":19740,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19742,"publishedVersion":62,"revision":44,"locale":29},{"sys":19741},{"type":12,"linkType":13,"id":14},{"sys":19743},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19745},{"url":375,"details":19746,"fileName":381,"contentType":382},{"size":377,"image":19747},{"width":379,"height":380},{"sys":19749,"fields":19752},{"id":19750,"createdAt":19751},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":19753,"slug":19754,"articleIntro":19753,"category":19755},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[19756],{"metadata":19757,"sys":19760,"fields":19767},{"tags":19758,"concepts":19759},[],[],{"space":19761,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19763,"publishedVersion":331,"revision":62,"contentType":19765,"locale":29},{"sys":19762},{"type":12,"linkType":13,"id":14},{"sys":19764},{"id":21,"type":12,"linkType":22},{"sys":19766},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19768,"metaTitle":341,"metaDescription":342,"mainTitle":19769,"subtitle":360,"heroImage":19784,"ctaButton":383,"ctaLink":384},[340],{"data":19770,"content":19771,"nodeType":74},{},[19772,19778],{"data":19773,"content":19774,"nodeType":78},{},[19775],{"data":19776,"marks":19777,"value":352,"nodeType":82},{},[],{"data":19779,"content":19780,"nodeType":87},{},[19781],{"data":19782,"marks":19783,"value":359,"nodeType":82},{},[],{"metadata":19785,"sys":19788,"fields":19793},{"tags":19786,"concepts":19787},[],[],{"space":19789,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19791,"publishedVersion":62,"revision":44,"locale":29},{"sys":19790},{"type":12,"linkType":13,"id":14},{"sys":19792},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19794},{"url":375,"details":19795,"fileName":381,"contentType":382},{"size":377,"image":19796},{"width":379,"height":380},{"sys":19798,"fields":19800},{"id":19799,"createdAt":18480},"162s9jHJG3pe8Lo9DnYq87",{"title":19801,"slug":19802,"articleIntro":19801,"category":19803},"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",[19804],{"metadata":19805,"sys":19808,"fields":19815},{"tags":19806,"concepts":19807},[],[],{"space":19809,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19811,"publishedVersion":331,"revision":62,"contentType":19813,"locale":29},{"sys":19810},{"type":12,"linkType":13,"id":14},{"sys":19812},{"id":21,"type":12,"linkType":22},{"sys":19814},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19816,"metaTitle":341,"metaDescription":342,"mainTitle":19817,"subtitle":360,"heroImage":19832,"ctaButton":383,"ctaLink":384},[340],{"data":19818,"content":19819,"nodeType":74},{},[19820,19826],{"data":19821,"content":19822,"nodeType":78},{},[19823],{"data":19824,"marks":19825,"value":352,"nodeType":82},{},[],{"data":19827,"content":19828,"nodeType":87},{},[19829],{"data":19830,"marks":19831,"value":359,"nodeType":82},{},[],{"metadata":19833,"sys":19836,"fields":19841},{"tags":19834,"concepts":19835},[],[],{"space":19837,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19839,"publishedVersion":62,"revision":44,"locale":29},{"sys":19838},{"type":12,"linkType":13,"id":14},{"sys":19840},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19842},{"url":375,"details":19843,"fileName":381,"contentType":382},{"size":377,"image":19844},{"width":379,"height":380},{"sys":19846,"fields":19849},{"id":19847,"createdAt":19848},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":19850,"slug":19851,"articleIntro":19850,"category":19852},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[19853],{"metadata":19854,"sys":19857,"fields":19864},{"tags":19855,"concepts":19856},[],[],{"space":19858,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19860,"publishedVersion":331,"revision":62,"contentType":19862,"locale":29},{"sys":19859},{"type":12,"linkType":13,"id":14},{"sys":19861},{"id":21,"type":12,"linkType":22},{"sys":19863},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19865,"metaTitle":341,"metaDescription":342,"mainTitle":19866,"subtitle":360,"heroImage":19881,"ctaButton":383,"ctaLink":384},[340],{"data":19867,"content":19868,"nodeType":74},{},[19869,19875],{"data":19870,"content":19871,"nodeType":78},{},[19872],{"data":19873,"marks":19874,"value":352,"nodeType":82},{},[],{"data":19876,"content":19877,"nodeType":87},{},[19878],{"data":19879,"marks":19880,"value":359,"nodeType":82},{},[],{"metadata":19882,"sys":19885,"fields":19890},{"tags":19883,"concepts":19884},[],[],{"space":19886,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19888,"publishedVersion":62,"revision":44,"locale":29},{"sys":19887},{"type":12,"linkType":13,"id":14},{"sys":19889},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19891},{"url":375,"details":19892,"fileName":381,"contentType":382},{"size":377,"image":19893},{"width":379,"height":380},{"sys":19895,"fields":19898},{"id":19896,"createdAt":19897},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":19899,"slug":19900,"articleIntro":19899,"category":19901},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[19902],{"metadata":19903,"sys":19906,"fields":19913},{"tags":19904,"concepts":19905},[],[],{"space":19907,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19909,"publishedVersion":331,"revision":62,"contentType":19911,"locale":29},{"sys":19908},{"type":12,"linkType":13,"id":14},{"sys":19910},{"id":21,"type":12,"linkType":22},{"sys":19912},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19914,"metaTitle":341,"metaDescription":342,"mainTitle":19915,"subtitle":360,"heroImage":19930,"ctaButton":383,"ctaLink":384},[340],{"data":19916,"content":19917,"nodeType":74},{},[19918,19924],{"data":19919,"content":19920,"nodeType":78},{},[19921],{"data":19922,"marks":19923,"value":352,"nodeType":82},{},[],{"data":19925,"content":19926,"nodeType":87},{},[19927],{"data":19928,"marks":19929,"value":359,"nodeType":82},{},[],{"metadata":19931,"sys":19934,"fields":19939},{"tags":19932,"concepts":19933},[],[],{"space":19935,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19937,"publishedVersion":62,"revision":44,"locale":29},{"sys":19936},{"type":12,"linkType":13,"id":14},{"sys":19938},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19940},{"url":375,"details":19941,"fileName":381,"contentType":382},{"size":377,"image":19942},{"width":379,"height":380},{"sys":19944,"fields":19947},{"id":19945,"createdAt":19946},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":19948,"slug":19949,"articleIntro":19948,"category":19950},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[19951],{"metadata":19952,"sys":19955,"fields":19962},{"tags":19953,"concepts":19954},[],[],{"space":19956,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":19958,"publishedVersion":331,"revision":62,"contentType":19960,"locale":29},{"sys":19957},{"type":12,"linkType":13,"id":14},{"sys":19959},{"id":21,"type":12,"linkType":22},{"sys":19961},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":19963,"metaTitle":341,"metaDescription":342,"mainTitle":19964,"subtitle":360,"heroImage":19979,"ctaButton":383,"ctaLink":384},[340],{"data":19965,"content":19966,"nodeType":74},{},[19967,19973],{"data":19968,"content":19969,"nodeType":78},{},[19970],{"data":19971,"marks":19972,"value":352,"nodeType":82},{},[],{"data":19974,"content":19975,"nodeType":87},{},[19976],{"data":19977,"marks":19978,"value":359,"nodeType":82},{},[],{"metadata":19980,"sys":19983,"fields":19988},{"tags":19981,"concepts":19982},[],[],{"space":19984,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":19986,"publishedVersion":62,"revision":44,"locale":29},{"sys":19985},{"type":12,"linkType":13,"id":14},{"sys":19987},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":19989},{"url":375,"details":19990,"fileName":381,"contentType":382},{"size":377,"image":19991},{"width":379,"height":380},{"sys":19993,"fields":19996},{"id":19994,"createdAt":19995},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":19997,"slug":19998,"articleIntro":19997,"category":19999},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[20000],{"metadata":20001,"sys":20004,"fields":20011},{"tags":20002,"concepts":20003},[],[],{"space":20005,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20007,"publishedVersion":331,"revision":62,"contentType":20009,"locale":29},{"sys":20006},{"type":12,"linkType":13,"id":14},{"sys":20008},{"id":21,"type":12,"linkType":22},{"sys":20010},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20012,"metaTitle":341,"metaDescription":342,"mainTitle":20013,"subtitle":360,"heroImage":20028,"ctaButton":383,"ctaLink":384},[340],{"data":20014,"content":20015,"nodeType":74},{},[20016,20022],{"data":20017,"content":20018,"nodeType":78},{},[20019],{"data":20020,"marks":20021,"value":352,"nodeType":82},{},[],{"data":20023,"content":20024,"nodeType":87},{},[20025],{"data":20026,"marks":20027,"value":359,"nodeType":82},{},[],{"metadata":20029,"sys":20032,"fields":20037},{"tags":20030,"concepts":20031},[],[],{"space":20033,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20035,"publishedVersion":62,"revision":44,"locale":29},{"sys":20034},{"type":12,"linkType":13,"id":14},{"sys":20036},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20038},{"url":375,"details":20039,"fileName":381,"contentType":382},{"size":377,"image":20040},{"width":379,"height":380},{"sys":20042,"fields":20045},{"id":20043,"createdAt":20044},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":20046,"slug":20047,"articleIntro":20048,"category":20049},"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.",[20050],{"metadata":20051,"sys":20054,"fields":20061},{"tags":20052,"concepts":20053},[],[],{"space":20055,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20057,"publishedVersion":331,"revision":62,"contentType":20059,"locale":29},{"sys":20056},{"type":12,"linkType":13,"id":14},{"sys":20058},{"id":21,"type":12,"linkType":22},{"sys":20060},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20062,"metaTitle":341,"metaDescription":342,"mainTitle":20063,"subtitle":360,"heroImage":20078,"ctaButton":383,"ctaLink":384},[340],{"data":20064,"content":20065,"nodeType":74},{},[20066,20072],{"data":20067,"content":20068,"nodeType":78},{},[20069],{"data":20070,"marks":20071,"value":352,"nodeType":82},{},[],{"data":20073,"content":20074,"nodeType":87},{},[20075],{"data":20076,"marks":20077,"value":359,"nodeType":82},{},[],{"metadata":20079,"sys":20082,"fields":20087},{"tags":20080,"concepts":20081},[],[],{"space":20083,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20085,"publishedVersion":62,"revision":44,"locale":29},{"sys":20084},{"type":12,"linkType":13,"id":14},{"sys":20086},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20088},{"url":375,"details":20089,"fileName":381,"contentType":382},{"size":377,"image":20090},{"width":379,"height":380},{"sys":20092,"fields":20095},{"id":20093,"createdAt":20094},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":20096,"slug":20097,"articleIntro":-1,"category":20098},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[20099],{"metadata":20100,"sys":20103,"fields":20110},{"tags":20101,"concepts":20102},[],[],{"space":20104,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20106,"publishedVersion":331,"revision":62,"contentType":20108,"locale":29},{"sys":20105},{"type":12,"linkType":13,"id":14},{"sys":20107},{"id":21,"type":12,"linkType":22},{"sys":20109},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20111,"metaTitle":341,"metaDescription":342,"mainTitle":20112,"subtitle":360,"heroImage":20127,"ctaButton":383,"ctaLink":384},[340],{"data":20113,"content":20114,"nodeType":74},{},[20115,20121],{"data":20116,"content":20117,"nodeType":78},{},[20118],{"data":20119,"marks":20120,"value":352,"nodeType":82},{},[],{"data":20122,"content":20123,"nodeType":87},{},[20124],{"data":20125,"marks":20126,"value":359,"nodeType":82},{},[],{"metadata":20128,"sys":20131,"fields":20136},{"tags":20129,"concepts":20130},[],[],{"space":20132,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20134,"publishedVersion":62,"revision":44,"locale":29},{"sys":20133},{"type":12,"linkType":13,"id":14},{"sys":20135},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20137},{"url":375,"details":20138,"fileName":381,"contentType":382},{"size":377,"image":20139},{"width":379,"height":380},{"sys":20141,"fields":20144},{"id":20142,"createdAt":20143},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":20145,"slug":20146,"articleIntro":20145,"category":20147},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[20148],{"metadata":20149,"sys":20152,"fields":20159},{"tags":20150,"concepts":20151},[],[],{"space":20153,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20155,"publishedVersion":331,"revision":62,"contentType":20157,"locale":29},{"sys":20154},{"type":12,"linkType":13,"id":14},{"sys":20156},{"id":21,"type":12,"linkType":22},{"sys":20158},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20160,"metaTitle":341,"metaDescription":342,"mainTitle":20161,"subtitle":360,"heroImage":20176,"ctaButton":383,"ctaLink":384},[340],{"data":20162,"content":20163,"nodeType":74},{},[20164,20170],{"data":20165,"content":20166,"nodeType":78},{},[20167],{"data":20168,"marks":20169,"value":352,"nodeType":82},{},[],{"data":20171,"content":20172,"nodeType":87},{},[20173],{"data":20174,"marks":20175,"value":359,"nodeType":82},{},[],{"metadata":20177,"sys":20180,"fields":20185},{"tags":20178,"concepts":20179},[],[],{"space":20181,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20183,"publishedVersion":62,"revision":44,"locale":29},{"sys":20182},{"type":12,"linkType":13,"id":14},{"sys":20184},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20186},{"url":375,"details":20187,"fileName":381,"contentType":382},{"size":377,"image":20188},{"width":379,"height":380},{"sys":20190,"fields":20193},{"id":20191,"createdAt":20192},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":20194,"slug":20195,"articleIntro":20194,"category":20196},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[20197],{"metadata":20198,"sys":20201,"fields":20208},{"tags":20199,"concepts":20200},[],[],{"space":20202,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20204,"publishedVersion":331,"revision":62,"contentType":20206,"locale":29},{"sys":20203},{"type":12,"linkType":13,"id":14},{"sys":20205},{"id":21,"type":12,"linkType":22},{"sys":20207},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20209,"metaTitle":341,"metaDescription":342,"mainTitle":20210,"subtitle":360,"heroImage":20225,"ctaButton":383,"ctaLink":384},[340],{"data":20211,"content":20212,"nodeType":74},{},[20213,20219],{"data":20214,"content":20215,"nodeType":78},{},[20216],{"data":20217,"marks":20218,"value":352,"nodeType":82},{},[],{"data":20220,"content":20221,"nodeType":87},{},[20222],{"data":20223,"marks":20224,"value":359,"nodeType":82},{},[],{"metadata":20226,"sys":20229,"fields":20234},{"tags":20227,"concepts":20228},[],[],{"space":20230,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20232,"publishedVersion":62,"revision":44,"locale":29},{"sys":20231},{"type":12,"linkType":13,"id":14},{"sys":20233},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20235},{"url":375,"details":20236,"fileName":381,"contentType":382},{"size":377,"image":20237},{"width":379,"height":380},{"sys":20239,"fields":20242},{"id":20240,"createdAt":20241},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":20243,"slug":20244,"articleIntro":-1,"category":20245},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[20246],{"metadata":20247,"sys":20250,"fields":20257},{"tags":20248,"concepts":20249},[],[],{"space":20251,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20253,"publishedVersion":331,"revision":62,"contentType":20255,"locale":29},{"sys":20252},{"type":12,"linkType":13,"id":14},{"sys":20254},{"id":21,"type":12,"linkType":22},{"sys":20256},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20258,"metaTitle":341,"metaDescription":342,"mainTitle":20259,"subtitle":360,"heroImage":20274,"ctaButton":383,"ctaLink":384},[340],{"data":20260,"content":20261,"nodeType":74},{},[20262,20268],{"data":20263,"content":20264,"nodeType":78},{},[20265],{"data":20266,"marks":20267,"value":352,"nodeType":82},{},[],{"data":20269,"content":20270,"nodeType":87},{},[20271],{"data":20272,"marks":20273,"value":359,"nodeType":82},{},[],{"metadata":20275,"sys":20278,"fields":20283},{"tags":20276,"concepts":20277},[],[],{"space":20279,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20281,"publishedVersion":62,"revision":44,"locale":29},{"sys":20280},{"type":12,"linkType":13,"id":14},{"sys":20282},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20284},{"url":375,"details":20285,"fileName":381,"contentType":382},{"size":377,"image":20286},{"width":379,"height":380},{"sys":20288,"fields":20291},{"id":20289,"createdAt":20290},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":20292,"slug":20293,"articleIntro":-1,"category":20294},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[20295],{"metadata":20296,"sys":20299,"fields":20306},{"tags":20297,"concepts":20298},[],[],{"space":20300,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20302,"publishedVersion":331,"revision":62,"contentType":20304,"locale":29},{"sys":20301},{"type":12,"linkType":13,"id":14},{"sys":20303},{"id":21,"type":12,"linkType":22},{"sys":20305},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20307,"metaTitle":341,"metaDescription":342,"mainTitle":20308,"subtitle":360,"heroImage":20323,"ctaButton":383,"ctaLink":384},[340],{"data":20309,"content":20310,"nodeType":74},{},[20311,20317],{"data":20312,"content":20313,"nodeType":78},{},[20314],{"data":20315,"marks":20316,"value":352,"nodeType":82},{},[],{"data":20318,"content":20319,"nodeType":87},{},[20320],{"data":20321,"marks":20322,"value":359,"nodeType":82},{},[],{"metadata":20324,"sys":20327,"fields":20332},{"tags":20325,"concepts":20326},[],[],{"space":20328,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20330,"publishedVersion":62,"revision":44,"locale":29},{"sys":20329},{"type":12,"linkType":13,"id":14},{"sys":20331},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20333},{"url":375,"details":20334,"fileName":381,"contentType":382},{"size":377,"image":20335},{"width":379,"height":380},{"sys":20337,"fields":20340},{"id":20338,"createdAt":20339},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":20341,"slug":20342,"articleIntro":20341,"category":20343},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[20344],{"metadata":20345,"sys":20348,"fields":20355},{"tags":20346,"concepts":20347},[],[],{"space":20349,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20351,"publishedVersion":331,"revision":62,"contentType":20353,"locale":29},{"sys":20350},{"type":12,"linkType":13,"id":14},{"sys":20352},{"id":21,"type":12,"linkType":22},{"sys":20354},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20356,"metaTitle":341,"metaDescription":342,"mainTitle":20357,"subtitle":360,"heroImage":20372,"ctaButton":383,"ctaLink":384},[340],{"data":20358,"content":20359,"nodeType":74},{},[20360,20366],{"data":20361,"content":20362,"nodeType":78},{},[20363],{"data":20364,"marks":20365,"value":352,"nodeType":82},{},[],{"data":20367,"content":20368,"nodeType":87},{},[20369],{"data":20370,"marks":20371,"value":359,"nodeType":82},{},[],{"metadata":20373,"sys":20376,"fields":20381},{"tags":20374,"concepts":20375},[],[],{"space":20377,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20379,"publishedVersion":62,"revision":44,"locale":29},{"sys":20378},{"type":12,"linkType":13,"id":14},{"sys":20380},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20382},{"url":375,"details":20383,"fileName":381,"contentType":382},{"size":377,"image":20384},{"width":379,"height":380},{"sys":20386,"fields":20389},{"id":20387,"createdAt":20388},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":20390,"slug":20391,"articleIntro":20390,"category":20392},"6378 - Taxes diverses","compte-6378-taxes-diverses",[20393],{"metadata":20394,"sys":20397,"fields":20404},{"tags":20395,"concepts":20396},[],[],{"space":20398,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20400,"publishedVersion":331,"revision":62,"contentType":20402,"locale":29},{"sys":20399},{"type":12,"linkType":13,"id":14},{"sys":20401},{"id":21,"type":12,"linkType":22},{"sys":20403},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20405,"metaTitle":341,"metaDescription":342,"mainTitle":20406,"subtitle":360,"heroImage":20421,"ctaButton":383,"ctaLink":384},[340],{"data":20407,"content":20408,"nodeType":74},{},[20409,20415],{"data":20410,"content":20411,"nodeType":78},{},[20412],{"data":20413,"marks":20414,"value":352,"nodeType":82},{},[],{"data":20416,"content":20417,"nodeType":87},{},[20418],{"data":20419,"marks":20420,"value":359,"nodeType":82},{},[],{"metadata":20422,"sys":20425,"fields":20430},{"tags":20423,"concepts":20424},[],[],{"space":20426,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20428,"publishedVersion":62,"revision":44,"locale":29},{"sys":20427},{"type":12,"linkType":13,"id":14},{"sys":20429},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20431},{"url":375,"details":20432,"fileName":381,"contentType":382},{"size":377,"image":20433},{"width":379,"height":380},{"sys":20435,"fields":20438},{"id":20436,"createdAt":20437},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":20439,"slug":20440,"articleIntro":-1,"category":20441},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[20442],{"metadata":20443,"sys":20446,"fields":20453},{"tags":20444,"concepts":20445},[],[],{"space":20447,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20449,"publishedVersion":331,"revision":62,"contentType":20451,"locale":29},{"sys":20448},{"type":12,"linkType":13,"id":14},{"sys":20450},{"id":21,"type":12,"linkType":22},{"sys":20452},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20454,"metaTitle":341,"metaDescription":342,"mainTitle":20455,"subtitle":360,"heroImage":20470,"ctaButton":383,"ctaLink":384},[340],{"data":20456,"content":20457,"nodeType":74},{},[20458,20464],{"data":20459,"content":20460,"nodeType":78},{},[20461],{"data":20462,"marks":20463,"value":352,"nodeType":82},{},[],{"data":20465,"content":20466,"nodeType":87},{},[20467],{"data":20468,"marks":20469,"value":359,"nodeType":82},{},[],{"metadata":20471,"sys":20474,"fields":20479},{"tags":20472,"concepts":20473},[],[],{"space":20475,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20477,"publishedVersion":62,"revision":44,"locale":29},{"sys":20476},{"type":12,"linkType":13,"id":14},{"sys":20478},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20480},{"url":375,"details":20481,"fileName":381,"contentType":382},{"size":377,"image":20482},{"width":379,"height":380},{"sys":20484,"fields":20487},{"id":20485,"createdAt":20486},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":20488,"slug":20489,"articleIntro":20488,"category":20490},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[20491],{"metadata":20492,"sys":20495,"fields":20502},{"tags":20493,"concepts":20494},[],[],{"space":20496,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20498,"publishedVersion":331,"revision":62,"contentType":20500,"locale":29},{"sys":20497},{"type":12,"linkType":13,"id":14},{"sys":20499},{"id":21,"type":12,"linkType":22},{"sys":20501},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20503,"metaTitle":341,"metaDescription":342,"mainTitle":20504,"subtitle":360,"heroImage":20519,"ctaButton":383,"ctaLink":384},[340],{"data":20505,"content":20506,"nodeType":74},{},[20507,20513],{"data":20508,"content":20509,"nodeType":78},{},[20510],{"data":20511,"marks":20512,"value":352,"nodeType":82},{},[],{"data":20514,"content":20515,"nodeType":87},{},[20516],{"data":20517,"marks":20518,"value":359,"nodeType":82},{},[],{"metadata":20520,"sys":20523,"fields":20528},{"tags":20521,"concepts":20522},[],[],{"space":20524,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20526,"publishedVersion":62,"revision":44,"locale":29},{"sys":20525},{"type":12,"linkType":13,"id":14},{"sys":20527},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20529},{"url":375,"details":20530,"fileName":381,"contentType":382},{"size":377,"image":20531},{"width":379,"height":380},{"sys":20533,"fields":20536},{"id":20534,"createdAt":20535},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":20537,"slug":20538,"articleIntro":20537,"category":20539},"2751 - Dépôts","compte-2751-depots",[20540],{"metadata":20541,"sys":20544,"fields":20551},{"tags":20542,"concepts":20543},[],[],{"space":20545,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20547,"publishedVersion":331,"revision":62,"contentType":20549,"locale":29},{"sys":20546},{"type":12,"linkType":13,"id":14},{"sys":20548},{"id":21,"type":12,"linkType":22},{"sys":20550},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20552,"metaTitle":341,"metaDescription":342,"mainTitle":20553,"subtitle":360,"heroImage":20568,"ctaButton":383,"ctaLink":384},[340],{"data":20554,"content":20555,"nodeType":74},{},[20556,20562],{"data":20557,"content":20558,"nodeType":78},{},[20559],{"data":20560,"marks":20561,"value":352,"nodeType":82},{},[],{"data":20563,"content":20564,"nodeType":87},{},[20565],{"data":20566,"marks":20567,"value":359,"nodeType":82},{},[],{"metadata":20569,"sys":20572,"fields":20577},{"tags":20570,"concepts":20571},[],[],{"space":20573,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20575,"publishedVersion":62,"revision":44,"locale":29},{"sys":20574},{"type":12,"linkType":13,"id":14},{"sys":20576},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20578},{"url":375,"details":20579,"fileName":381,"contentType":382},{"size":377,"image":20580},{"width":379,"height":380},{"sys":20582,"fields":20585},{"id":20583,"createdAt":20584},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":20586,"slug":20587,"articleIntro":-1,"category":20588},"Compte 6257 - Réceptions","compte-6257-receptions",[20589],{"metadata":20590,"sys":20593,"fields":20600},{"tags":20591,"concepts":20592},[],[],{"space":20594,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20596,"publishedVersion":331,"revision":62,"contentType":20598,"locale":29},{"sys":20595},{"type":12,"linkType":13,"id":14},{"sys":20597},{"id":21,"type":12,"linkType":22},{"sys":20599},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20601,"metaTitle":341,"metaDescription":342,"mainTitle":20602,"subtitle":360,"heroImage":20617,"ctaButton":383,"ctaLink":384},[340],{"data":20603,"content":20604,"nodeType":74},{},[20605,20611],{"data":20606,"content":20607,"nodeType":78},{},[20608],{"data":20609,"marks":20610,"value":352,"nodeType":82},{},[],{"data":20612,"content":20613,"nodeType":87},{},[20614],{"data":20615,"marks":20616,"value":359,"nodeType":82},{},[],{"metadata":20618,"sys":20621,"fields":20626},{"tags":20619,"concepts":20620},[],[],{"space":20622,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20624,"publishedVersion":62,"revision":44,"locale":29},{"sys":20623},{"type":12,"linkType":13,"id":14},{"sys":20625},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20627},{"url":375,"details":20628,"fileName":381,"contentType":382},{"size":377,"image":20629},{"width":379,"height":380},{"sys":20631,"fields":20634},{"id":20632,"createdAt":20633},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":20635,"slug":20636,"articleIntro":-1,"category":20637},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[20638],{"metadata":20639,"sys":20642,"fields":20649},{"tags":20640,"concepts":20641},[],[],{"space":20643,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20645,"publishedVersion":331,"revision":62,"contentType":20647,"locale":29},{"sys":20644},{"type":12,"linkType":13,"id":14},{"sys":20646},{"id":21,"type":12,"linkType":22},{"sys":20648},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20650,"metaTitle":341,"metaDescription":342,"mainTitle":20651,"subtitle":360,"heroImage":20666,"ctaButton":383,"ctaLink":384},[340],{"data":20652,"content":20653,"nodeType":74},{},[20654,20660],{"data":20655,"content":20656,"nodeType":78},{},[20657],{"data":20658,"marks":20659,"value":352,"nodeType":82},{},[],{"data":20661,"content":20662,"nodeType":87},{},[20663],{"data":20664,"marks":20665,"value":359,"nodeType":82},{},[],{"metadata":20667,"sys":20670,"fields":20675},{"tags":20668,"concepts":20669},[],[],{"space":20671,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20673,"publishedVersion":62,"revision":44,"locale":29},{"sys":20672},{"type":12,"linkType":13,"id":14},{"sys":20674},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20676},{"url":375,"details":20677,"fileName":381,"contentType":382},{"size":377,"image":20678},{"width":379,"height":380},{"sys":20680,"fields":20683},{"id":20681,"createdAt":20682},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":20684,"slug":20685,"articleIntro":20684,"category":20686},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[20687],{"metadata":20688,"sys":20691,"fields":20698},{"tags":20689,"concepts":20690},[],[],{"space":20692,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20694,"publishedVersion":331,"revision":62,"contentType":20696,"locale":29},{"sys":20693},{"type":12,"linkType":13,"id":14},{"sys":20695},{"id":21,"type":12,"linkType":22},{"sys":20697},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20699,"metaTitle":341,"metaDescription":342,"mainTitle":20700,"subtitle":360,"heroImage":20715,"ctaButton":383,"ctaLink":384},[340],{"data":20701,"content":20702,"nodeType":74},{},[20703,20709],{"data":20704,"content":20705,"nodeType":78},{},[20706],{"data":20707,"marks":20708,"value":352,"nodeType":82},{},[],{"data":20710,"content":20711,"nodeType":87},{},[20712],{"data":20713,"marks":20714,"value":359,"nodeType":82},{},[],{"metadata":20716,"sys":20719,"fields":20724},{"tags":20717,"concepts":20718},[],[],{"space":20720,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20722,"publishedVersion":62,"revision":44,"locale":29},{"sys":20721},{"type":12,"linkType":13,"id":14},{"sys":20723},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20725},{"url":375,"details":20726,"fileName":381,"contentType":382},{"size":377,"image":20727},{"width":379,"height":380},{"sys":20729,"fields":20732},{"id":20730,"createdAt":20731},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":20733,"slug":20734,"articleIntro":20733,"category":20735},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[20736],{"metadata":20737,"sys":20740,"fields":20747},{"tags":20738,"concepts":20739},[],[],{"space":20741,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20743,"publishedVersion":331,"revision":62,"contentType":20745,"locale":29},{"sys":20742},{"type":12,"linkType":13,"id":14},{"sys":20744},{"id":21,"type":12,"linkType":22},{"sys":20746},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20748,"metaTitle":341,"metaDescription":342,"mainTitle":20749,"subtitle":360,"heroImage":20764,"ctaButton":383,"ctaLink":384},[340],{"data":20750,"content":20751,"nodeType":74},{},[20752,20758],{"data":20753,"content":20754,"nodeType":78},{},[20755],{"data":20756,"marks":20757,"value":352,"nodeType":82},{},[],{"data":20759,"content":20760,"nodeType":87},{},[20761],{"data":20762,"marks":20763,"value":359,"nodeType":82},{},[],{"metadata":20765,"sys":20768,"fields":20773},{"tags":20766,"concepts":20767},[],[],{"space":20769,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20771,"publishedVersion":62,"revision":44,"locale":29},{"sys":20770},{"type":12,"linkType":13,"id":14},{"sys":20772},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20774},{"url":375,"details":20775,"fileName":381,"contentType":382},{"size":377,"image":20776},{"width":379,"height":380},{"sys":20778,"fields":20781},{"id":20779,"createdAt":20780},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":20782,"slug":20783,"articleIntro":-1,"category":20784},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[20785],{"metadata":20786,"sys":20789,"fields":20796},{"tags":20787,"concepts":20788},[],[],{"space":20790,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20792,"publishedVersion":331,"revision":62,"contentType":20794,"locale":29},{"sys":20791},{"type":12,"linkType":13,"id":14},{"sys":20793},{"id":21,"type":12,"linkType":22},{"sys":20795},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20797,"metaTitle":341,"metaDescription":342,"mainTitle":20798,"subtitle":360,"heroImage":20813,"ctaButton":383,"ctaLink":384},[340],{"data":20799,"content":20800,"nodeType":74},{},[20801,20807],{"data":20802,"content":20803,"nodeType":78},{},[20804],{"data":20805,"marks":20806,"value":352,"nodeType":82},{},[],{"data":20808,"content":20809,"nodeType":87},{},[20810],{"data":20811,"marks":20812,"value":359,"nodeType":82},{},[],{"metadata":20814,"sys":20817,"fields":20822},{"tags":20815,"concepts":20816},[],[],{"space":20818,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20820,"publishedVersion":62,"revision":44,"locale":29},{"sys":20819},{"type":12,"linkType":13,"id":14},{"sys":20821},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20823},{"url":375,"details":20824,"fileName":381,"contentType":382},{"size":377,"image":20825},{"width":379,"height":380},{"sys":20827,"fields":20830},{"id":20828,"createdAt":20829},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":20831,"slug":20832,"articleIntro":20831,"category":20833},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[20834],{"metadata":20835,"sys":20838,"fields":20845},{"tags":20836,"concepts":20837},[],[],{"space":20839,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20841,"publishedVersion":331,"revision":62,"contentType":20843,"locale":29},{"sys":20840},{"type":12,"linkType":13,"id":14},{"sys":20842},{"id":21,"type":12,"linkType":22},{"sys":20844},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20846,"metaTitle":341,"metaDescription":342,"mainTitle":20847,"subtitle":360,"heroImage":20862,"ctaButton":383,"ctaLink":384},[340],{"data":20848,"content":20849,"nodeType":74},{},[20850,20856],{"data":20851,"content":20852,"nodeType":78},{},[20853],{"data":20854,"marks":20855,"value":352,"nodeType":82},{},[],{"data":20857,"content":20858,"nodeType":87},{},[20859],{"data":20860,"marks":20861,"value":359,"nodeType":82},{},[],{"metadata":20863,"sys":20866,"fields":20871},{"tags":20864,"concepts":20865},[],[],{"space":20867,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20869,"publishedVersion":62,"revision":44,"locale":29},{"sys":20868},{"type":12,"linkType":13,"id":14},{"sys":20870},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20872},{"url":375,"details":20873,"fileName":381,"contentType":382},{"size":377,"image":20874},{"width":379,"height":380},{"sys":20876,"fields":20879},{"id":20877,"createdAt":20878},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":20880,"slug":20881,"articleIntro":-1,"category":20882},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[20883],{"metadata":20884,"sys":20887,"fields":20894},{"tags":20885,"concepts":20886},[],[],{"space":20888,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20890,"publishedVersion":331,"revision":62,"contentType":20892,"locale":29},{"sys":20889},{"type":12,"linkType":13,"id":14},{"sys":20891},{"id":21,"type":12,"linkType":22},{"sys":20893},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20895,"metaTitle":341,"metaDescription":342,"mainTitle":20896,"subtitle":360,"heroImage":20911,"ctaButton":383,"ctaLink":384},[340],{"data":20897,"content":20898,"nodeType":74},{},[20899,20905],{"data":20900,"content":20901,"nodeType":78},{},[20902],{"data":20903,"marks":20904,"value":352,"nodeType":82},{},[],{"data":20906,"content":20907,"nodeType":87},{},[20908],{"data":20909,"marks":20910,"value":359,"nodeType":82},{},[],{"metadata":20912,"sys":20915,"fields":20920},{"tags":20913,"concepts":20914},[],[],{"space":20916,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20918,"publishedVersion":62,"revision":44,"locale":29},{"sys":20917},{"type":12,"linkType":13,"id":14},{"sys":20919},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20921},{"url":375,"details":20922,"fileName":381,"contentType":382},{"size":377,"image":20923},{"width":379,"height":380},{"sys":20925,"fields":20928},{"id":20926,"createdAt":20927},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":20929,"slug":20930,"articleIntro":20929,"category":20931},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[20932],{"metadata":20933,"sys":20936,"fields":20943},{"tags":20934,"concepts":20935},[],[],{"space":20937,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20939,"publishedVersion":331,"revision":62,"contentType":20941,"locale":29},{"sys":20938},{"type":12,"linkType":13,"id":14},{"sys":20940},{"id":21,"type":12,"linkType":22},{"sys":20942},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20944,"metaTitle":341,"metaDescription":342,"mainTitle":20945,"subtitle":360,"heroImage":20960,"ctaButton":383,"ctaLink":384},[340],{"data":20946,"content":20947,"nodeType":74},{},[20948,20954],{"data":20949,"content":20950,"nodeType":78},{},[20951],{"data":20952,"marks":20953,"value":352,"nodeType":82},{},[],{"data":20955,"content":20956,"nodeType":87},{},[20957],{"data":20958,"marks":20959,"value":359,"nodeType":82},{},[],{"metadata":20961,"sys":20964,"fields":20969},{"tags":20962,"concepts":20963},[],[],{"space":20965,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":20967,"publishedVersion":62,"revision":44,"locale":29},{"sys":20966},{"type":12,"linkType":13,"id":14},{"sys":20968},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":20970},{"url":375,"details":20971,"fileName":381,"contentType":382},{"size":377,"image":20972},{"width":379,"height":380},{"sys":20974,"fields":20977},{"id":20975,"createdAt":20976},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":20978,"slug":20979,"articleIntro":20978,"category":20980},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[20981],{"metadata":20982,"sys":20985,"fields":20992},{"tags":20983,"concepts":20984},[],[],{"space":20986,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":20988,"publishedVersion":331,"revision":62,"contentType":20990,"locale":29},{"sys":20987},{"type":12,"linkType":13,"id":14},{"sys":20989},{"id":21,"type":12,"linkType":22},{"sys":20991},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":20993,"metaTitle":341,"metaDescription":342,"mainTitle":20994,"subtitle":360,"heroImage":21009,"ctaButton":383,"ctaLink":384},[340],{"data":20995,"content":20996,"nodeType":74},{},[20997,21003],{"data":20998,"content":20999,"nodeType":78},{},[21000],{"data":21001,"marks":21002,"value":352,"nodeType":82},{},[],{"data":21004,"content":21005,"nodeType":87},{},[21006],{"data":21007,"marks":21008,"value":359,"nodeType":82},{},[],{"metadata":21010,"sys":21013,"fields":21018},{"tags":21011,"concepts":21012},[],[],{"space":21014,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21016,"publishedVersion":62,"revision":44,"locale":29},{"sys":21015},{"type":12,"linkType":13,"id":14},{"sys":21017},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21019},{"url":375,"details":21020,"fileName":381,"contentType":382},{"size":377,"image":21021},{"width":379,"height":380},{"sys":21023,"fields":21026},{"id":21024,"createdAt":21025},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":21027,"slug":21028,"articleIntro":-1,"category":21029},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[21030],{"metadata":21031,"sys":21034,"fields":21041},{"tags":21032,"concepts":21033},[],[],{"space":21035,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21037,"publishedVersion":331,"revision":62,"contentType":21039,"locale":29},{"sys":21036},{"type":12,"linkType":13,"id":14},{"sys":21038},{"id":21,"type":12,"linkType":22},{"sys":21040},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21042,"metaTitle":341,"metaDescription":342,"mainTitle":21043,"subtitle":360,"heroImage":21058,"ctaButton":383,"ctaLink":384},[340],{"data":21044,"content":21045,"nodeType":74},{},[21046,21052],{"data":21047,"content":21048,"nodeType":78},{},[21049],{"data":21050,"marks":21051,"value":352,"nodeType":82},{},[],{"data":21053,"content":21054,"nodeType":87},{},[21055],{"data":21056,"marks":21057,"value":359,"nodeType":82},{},[],{"metadata":21059,"sys":21062,"fields":21067},{"tags":21060,"concepts":21061},[],[],{"space":21063,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21065,"publishedVersion":62,"revision":44,"locale":29},{"sys":21064},{"type":12,"linkType":13,"id":14},{"sys":21066},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21068},{"url":375,"details":21069,"fileName":381,"contentType":382},{"size":377,"image":21070},{"width":379,"height":380},{"sys":21072,"fields":21075},{"id":21073,"createdAt":21074},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":21076,"slug":21077,"articleIntro":21076,"category":21078},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[21079],{"metadata":21080,"sys":21083,"fields":21090},{"tags":21081,"concepts":21082},[],[],{"space":21084,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21086,"publishedVersion":331,"revision":62,"contentType":21088,"locale":29},{"sys":21085},{"type":12,"linkType":13,"id":14},{"sys":21087},{"id":21,"type":12,"linkType":22},{"sys":21089},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21091,"metaTitle":341,"metaDescription":342,"mainTitle":21092,"subtitle":360,"heroImage":21107,"ctaButton":383,"ctaLink":384},[340],{"data":21093,"content":21094,"nodeType":74},{},[21095,21101],{"data":21096,"content":21097,"nodeType":78},{},[21098],{"data":21099,"marks":21100,"value":352,"nodeType":82},{},[],{"data":21102,"content":21103,"nodeType":87},{},[21104],{"data":21105,"marks":21106,"value":359,"nodeType":82},{},[],{"metadata":21108,"sys":21111,"fields":21116},{"tags":21109,"concepts":21110},[],[],{"space":21112,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21114,"publishedVersion":62,"revision":44,"locale":29},{"sys":21113},{"type":12,"linkType":13,"id":14},{"sys":21115},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21117},{"url":375,"details":21118,"fileName":381,"contentType":382},{"size":377,"image":21119},{"width":379,"height":380},{"sys":21121,"fields":21124},{"id":21122,"createdAt":21123},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":21125,"slug":21126,"articleIntro":21125,"category":21127},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[21128],{"metadata":21129,"sys":21132,"fields":21139},{"tags":21130,"concepts":21131},[],[],{"space":21133,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21135,"publishedVersion":331,"revision":62,"contentType":21137,"locale":29},{"sys":21134},{"type":12,"linkType":13,"id":14},{"sys":21136},{"id":21,"type":12,"linkType":22},{"sys":21138},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21140,"metaTitle":341,"metaDescription":342,"mainTitle":21141,"subtitle":360,"heroImage":21156,"ctaButton":383,"ctaLink":384},[340],{"data":21142,"content":21143,"nodeType":74},{},[21144,21150],{"data":21145,"content":21146,"nodeType":78},{},[21147],{"data":21148,"marks":21149,"value":352,"nodeType":82},{},[],{"data":21151,"content":21152,"nodeType":87},{},[21153],{"data":21154,"marks":21155,"value":359,"nodeType":82},{},[],{"metadata":21157,"sys":21160,"fields":21165},{"tags":21158,"concepts":21159},[],[],{"space":21161,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21163,"publishedVersion":62,"revision":44,"locale":29},{"sys":21162},{"type":12,"linkType":13,"id":14},{"sys":21164},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21166},{"url":375,"details":21167,"fileName":381,"contentType":382},{"size":377,"image":21168},{"width":379,"height":380},{"sys":21170,"fields":21173},{"id":21171,"createdAt":21172},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21174,"slug":21175,"articleIntro":-1,"category":21176},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21177],{"metadata":21178,"sys":21181,"fields":21188},{"tags":21179,"concepts":21180},[],[],{"space":21182,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21184,"publishedVersion":331,"revision":62,"contentType":21186,"locale":29},{"sys":21183},{"type":12,"linkType":13,"id":14},{"sys":21185},{"id":21,"type":12,"linkType":22},{"sys":21187},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21189,"metaTitle":341,"metaDescription":342,"mainTitle":21190,"subtitle":360,"heroImage":21205,"ctaButton":383,"ctaLink":384},[340],{"data":21191,"content":21192,"nodeType":74},{},[21193,21199],{"data":21194,"content":21195,"nodeType":78},{},[21196],{"data":21197,"marks":21198,"value":352,"nodeType":82},{},[],{"data":21200,"content":21201,"nodeType":87},{},[21202],{"data":21203,"marks":21204,"value":359,"nodeType":82},{},[],{"metadata":21206,"sys":21209,"fields":21214},{"tags":21207,"concepts":21208},[],[],{"space":21210,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21212,"publishedVersion":62,"revision":44,"locale":29},{"sys":21211},{"type":12,"linkType":13,"id":14},{"sys":21213},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21215},{"url":375,"details":21216,"fileName":381,"contentType":382},{"size":377,"image":21217},{"width":379,"height":380},{"sys":21219,"fields":21222},{"id":21220,"createdAt":21221},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":21223,"slug":21224,"articleIntro":21223,"category":21225},"Compte 502 - Actions propres","compte-502-actions-propres",[21226],{"metadata":21227,"sys":21230,"fields":21237},{"tags":21228,"concepts":21229},[],[],{"space":21231,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21233,"publishedVersion":331,"revision":62,"contentType":21235,"locale":29},{"sys":21232},{"type":12,"linkType":13,"id":14},{"sys":21234},{"id":21,"type":12,"linkType":22},{"sys":21236},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21238,"metaTitle":341,"metaDescription":342,"mainTitle":21239,"subtitle":360,"heroImage":21254,"ctaButton":383,"ctaLink":384},[340],{"data":21240,"content":21241,"nodeType":74},{},[21242,21248],{"data":21243,"content":21244,"nodeType":78},{},[21245],{"data":21246,"marks":21247,"value":352,"nodeType":82},{},[],{"data":21249,"content":21250,"nodeType":87},{},[21251],{"data":21252,"marks":21253,"value":359,"nodeType":82},{},[],{"metadata":21255,"sys":21258,"fields":21263},{"tags":21256,"concepts":21257},[],[],{"space":21259,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21261,"publishedVersion":62,"revision":44,"locale":29},{"sys":21260},{"type":12,"linkType":13,"id":14},{"sys":21262},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21264},{"url":375,"details":21265,"fileName":381,"contentType":382},{"size":377,"image":21266},{"width":379,"height":380},{"sys":21268,"fields":21271},{"id":21269,"createdAt":21270},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":21272,"slug":21273,"articleIntro":-1,"category":21274},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[21275],{"metadata":21276,"sys":21279,"fields":21286},{"tags":21277,"concepts":21278},[],[],{"space":21280,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21282,"publishedVersion":331,"revision":62,"contentType":21284,"locale":29},{"sys":21281},{"type":12,"linkType":13,"id":14},{"sys":21283},{"id":21,"type":12,"linkType":22},{"sys":21285},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21287,"metaTitle":341,"metaDescription":342,"mainTitle":21288,"subtitle":360,"heroImage":21303,"ctaButton":383,"ctaLink":384},[340],{"data":21289,"content":21290,"nodeType":74},{},[21291,21297],{"data":21292,"content":21293,"nodeType":78},{},[21294],{"data":21295,"marks":21296,"value":352,"nodeType":82},{},[],{"data":21298,"content":21299,"nodeType":87},{},[21300],{"data":21301,"marks":21302,"value":359,"nodeType":82},{},[],{"metadata":21304,"sys":21307,"fields":21312},{"tags":21305,"concepts":21306},[],[],{"space":21308,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21310,"publishedVersion":62,"revision":44,"locale":29},{"sys":21309},{"type":12,"linkType":13,"id":14},{"sys":21311},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21313},{"url":375,"details":21314,"fileName":381,"contentType":382},{"size":377,"image":21315},{"width":379,"height":380},{"sys":21317,"fields":21320},{"id":21318,"createdAt":21319},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":21321,"slug":21322,"articleIntro":21321,"category":21323},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[21324],{"metadata":21325,"sys":21328,"fields":21335},{"tags":21326,"concepts":21327},[],[],{"space":21329,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21331,"publishedVersion":331,"revision":62,"contentType":21333,"locale":29},{"sys":21330},{"type":12,"linkType":13,"id":14},{"sys":21332},{"id":21,"type":12,"linkType":22},{"sys":21334},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21336,"metaTitle":341,"metaDescription":342,"mainTitle":21337,"subtitle":360,"heroImage":21352,"ctaButton":383,"ctaLink":384},[340],{"data":21338,"content":21339,"nodeType":74},{},[21340,21346],{"data":21341,"content":21342,"nodeType":78},{},[21343],{"data":21344,"marks":21345,"value":352,"nodeType":82},{},[],{"data":21347,"content":21348,"nodeType":87},{},[21349],{"data":21350,"marks":21351,"value":359,"nodeType":82},{},[],{"metadata":21353,"sys":21356,"fields":21361},{"tags":21354,"concepts":21355},[],[],{"space":21357,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21359,"publishedVersion":62,"revision":44,"locale":29},{"sys":21358},{"type":12,"linkType":13,"id":14},{"sys":21360},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21362},{"url":375,"details":21363,"fileName":381,"contentType":382},{"size":377,"image":21364},{"width":379,"height":380},{"sys":21366,"fields":21369},{"id":21367,"createdAt":21368},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":21370,"slug":21371,"articleIntro":-1,"category":21372},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[21373],{"metadata":21374,"sys":21377,"fields":21384},{"tags":21375,"concepts":21376},[],[],{"space":21378,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21380,"publishedVersion":331,"revision":62,"contentType":21382,"locale":29},{"sys":21379},{"type":12,"linkType":13,"id":14},{"sys":21381},{"id":21,"type":12,"linkType":22},{"sys":21383},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21385,"metaTitle":341,"metaDescription":342,"mainTitle":21386,"subtitle":360,"heroImage":21401,"ctaButton":383,"ctaLink":384},[340],{"data":21387,"content":21388,"nodeType":74},{},[21389,21395],{"data":21390,"content":21391,"nodeType":78},{},[21392],{"data":21393,"marks":21394,"value":352,"nodeType":82},{},[],{"data":21396,"content":21397,"nodeType":87},{},[21398],{"data":21399,"marks":21400,"value":359,"nodeType":82},{},[],{"metadata":21402,"sys":21405,"fields":21410},{"tags":21403,"concepts":21404},[],[],{"space":21406,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21408,"publishedVersion":62,"revision":44,"locale":29},{"sys":21407},{"type":12,"linkType":13,"id":14},{"sys":21409},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21411},{"url":375,"details":21412,"fileName":381,"contentType":382},{"size":377,"image":21413},{"width":379,"height":380},{"sys":21415,"fields":21418},{"id":21416,"createdAt":21417},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":21419,"slug":21420,"articleIntro":21419,"category":21421},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[21422],{"metadata":21423,"sys":21426,"fields":21433},{"tags":21424,"concepts":21425},[],[],{"space":21427,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21429,"publishedVersion":331,"revision":62,"contentType":21431,"locale":29},{"sys":21428},{"type":12,"linkType":13,"id":14},{"sys":21430},{"id":21,"type":12,"linkType":22},{"sys":21432},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21434,"metaTitle":341,"metaDescription":342,"mainTitle":21435,"subtitle":360,"heroImage":21450,"ctaButton":383,"ctaLink":384},[340],{"data":21436,"content":21437,"nodeType":74},{},[21438,21444],{"data":21439,"content":21440,"nodeType":78},{},[21441],{"data":21442,"marks":21443,"value":352,"nodeType":82},{},[],{"data":21445,"content":21446,"nodeType":87},{},[21447],{"data":21448,"marks":21449,"value":359,"nodeType":82},{},[],{"metadata":21451,"sys":21454,"fields":21459},{"tags":21452,"concepts":21453},[],[],{"space":21455,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21457,"publishedVersion":62,"revision":44,"locale":29},{"sys":21456},{"type":12,"linkType":13,"id":14},{"sys":21458},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21460},{"url":375,"details":21461,"fileName":381,"contentType":382},{"size":377,"image":21462},{"width":379,"height":380},{"sys":21464,"fields":21467},{"id":21465,"createdAt":21466},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":21468,"slug":21469,"articleIntro":21468,"category":21470},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[21471],{"metadata":21472,"sys":21475,"fields":21482},{"tags":21473,"concepts":21474},[],[],{"space":21476,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21478,"publishedVersion":331,"revision":62,"contentType":21480,"locale":29},{"sys":21477},{"type":12,"linkType":13,"id":14},{"sys":21479},{"id":21,"type":12,"linkType":22},{"sys":21481},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21483,"metaTitle":341,"metaDescription":342,"mainTitle":21484,"subtitle":360,"heroImage":21499,"ctaButton":383,"ctaLink":384},[340],{"data":21485,"content":21486,"nodeType":74},{},[21487,21493],{"data":21488,"content":21489,"nodeType":78},{},[21490],{"data":21491,"marks":21492,"value":352,"nodeType":82},{},[],{"data":21494,"content":21495,"nodeType":87},{},[21496],{"data":21497,"marks":21498,"value":359,"nodeType":82},{},[],{"metadata":21500,"sys":21503,"fields":21508},{"tags":21501,"concepts":21502},[],[],{"space":21504,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21506,"publishedVersion":62,"revision":44,"locale":29},{"sys":21505},{"type":12,"linkType":13,"id":14},{"sys":21507},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21509},{"url":375,"details":21510,"fileName":381,"contentType":382},{"size":377,"image":21511},{"width":379,"height":380},{"sys":21513,"fields":21516},{"id":21514,"createdAt":21515},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":21517,"slug":21518,"articleIntro":21517,"category":21519},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[21520],{"metadata":21521,"sys":21524,"fields":21531},{"tags":21522,"concepts":21523},[],[],{"space":21525,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21527,"publishedVersion":331,"revision":62,"contentType":21529,"locale":29},{"sys":21526},{"type":12,"linkType":13,"id":14},{"sys":21528},{"id":21,"type":12,"linkType":22},{"sys":21530},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21532,"metaTitle":341,"metaDescription":342,"mainTitle":21533,"subtitle":360,"heroImage":21548,"ctaButton":383,"ctaLink":384},[340],{"data":21534,"content":21535,"nodeType":74},{},[21536,21542],{"data":21537,"content":21538,"nodeType":78},{},[21539],{"data":21540,"marks":21541,"value":352,"nodeType":82},{},[],{"data":21543,"content":21544,"nodeType":87},{},[21545],{"data":21546,"marks":21547,"value":359,"nodeType":82},{},[],{"metadata":21549,"sys":21552,"fields":21557},{"tags":21550,"concepts":21551},[],[],{"space":21553,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21555,"publishedVersion":62,"revision":44,"locale":29},{"sys":21554},{"type":12,"linkType":13,"id":14},{"sys":21556},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21558},{"url":375,"details":21559,"fileName":381,"contentType":382},{"size":377,"image":21560},{"width":379,"height":380},{"sys":21562,"fields":21565},{"id":21563,"createdAt":21564},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":21566,"slug":21567,"articleIntro":21566,"category":21568},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[21569],{"metadata":21570,"sys":21573,"fields":21580},{"tags":21571,"concepts":21572},[],[],{"space":21574,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21576,"publishedVersion":331,"revision":62,"contentType":21578,"locale":29},{"sys":21575},{"type":12,"linkType":13,"id":14},{"sys":21577},{"id":21,"type":12,"linkType":22},{"sys":21579},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21581,"metaTitle":341,"metaDescription":342,"mainTitle":21582,"subtitle":360,"heroImage":21597,"ctaButton":383,"ctaLink":384},[340],{"data":21583,"content":21584,"nodeType":74},{},[21585,21591],{"data":21586,"content":21587,"nodeType":78},{},[21588],{"data":21589,"marks":21590,"value":352,"nodeType":82},{},[],{"data":21592,"content":21593,"nodeType":87},{},[21594],{"data":21595,"marks":21596,"value":359,"nodeType":82},{},[],{"metadata":21598,"sys":21601,"fields":21606},{"tags":21599,"concepts":21600},[],[],{"space":21602,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21604,"publishedVersion":62,"revision":44,"locale":29},{"sys":21603},{"type":12,"linkType":13,"id":14},{"sys":21605},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21607},{"url":375,"details":21608,"fileName":381,"contentType":382},{"size":377,"image":21609},{"width":379,"height":380},{"sys":21611,"fields":21614},{"id":21612,"createdAt":21613},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":21615,"slug":21616,"articleIntro":21615,"category":21617},"Compte 508 - Obligations","compte-508-obligations",[21618],{"metadata":21619,"sys":21622,"fields":21629},{"tags":21620,"concepts":21621},[],[],{"space":21623,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21625,"publishedVersion":331,"revision":62,"contentType":21627,"locale":29},{"sys":21624},{"type":12,"linkType":13,"id":14},{"sys":21626},{"id":21,"type":12,"linkType":22},{"sys":21628},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21630,"metaTitle":341,"metaDescription":342,"mainTitle":21631,"subtitle":360,"heroImage":21646,"ctaButton":383,"ctaLink":384},[340],{"data":21632,"content":21633,"nodeType":74},{},[21634,21640],{"data":21635,"content":21636,"nodeType":78},{},[21637],{"data":21638,"marks":21639,"value":352,"nodeType":82},{},[],{"data":21641,"content":21642,"nodeType":87},{},[21643],{"data":21644,"marks":21645,"value":359,"nodeType":82},{},[],{"metadata":21647,"sys":21650,"fields":21655},{"tags":21648,"concepts":21649},[],[],{"space":21651,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21653,"publishedVersion":62,"revision":44,"locale":29},{"sys":21652},{"type":12,"linkType":13,"id":14},{"sys":21654},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21656},{"url":375,"details":21657,"fileName":381,"contentType":382},{"size":377,"image":21658},{"width":379,"height":380},{"sys":21660,"fields":21663},{"id":21661,"createdAt":21662},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":21664,"slug":21665,"articleIntro":21664,"category":21666},"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",[21667],{"metadata":21668,"sys":21671,"fields":21678},{"tags":21669,"concepts":21670},[],[],{"space":21672,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21674,"publishedVersion":331,"revision":62,"contentType":21676,"locale":29},{"sys":21673},{"type":12,"linkType":13,"id":14},{"sys":21675},{"id":21,"type":12,"linkType":22},{"sys":21677},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21679,"metaTitle":341,"metaDescription":342,"mainTitle":21680,"subtitle":360,"heroImage":21695,"ctaButton":383,"ctaLink":384},[340],{"data":21681,"content":21682,"nodeType":74},{},[21683,21689],{"data":21684,"content":21685,"nodeType":78},{},[21686],{"data":21687,"marks":21688,"value":352,"nodeType":82},{},[],{"data":21690,"content":21691,"nodeType":87},{},[21692],{"data":21693,"marks":21694,"value":359,"nodeType":82},{},[],{"metadata":21696,"sys":21699,"fields":21704},{"tags":21697,"concepts":21698},[],[],{"space":21700,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21702,"publishedVersion":62,"revision":44,"locale":29},{"sys":21701},{"type":12,"linkType":13,"id":14},{"sys":21703},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21705},{"url":375,"details":21706,"fileName":381,"contentType":382},{"size":377,"image":21707},{"width":379,"height":380},{"sys":21709,"fields":21712},{"id":21710,"createdAt":21711},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":21713,"slug":21714,"articleIntro":21713,"category":21715},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[21716],{"metadata":21717,"sys":21720,"fields":21727},{"tags":21718,"concepts":21719},[],[],{"space":21721,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21723,"publishedVersion":331,"revision":62,"contentType":21725,"locale":29},{"sys":21722},{"type":12,"linkType":13,"id":14},{"sys":21724},{"id":21,"type":12,"linkType":22},{"sys":21726},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21728,"metaTitle":341,"metaDescription":342,"mainTitle":21729,"subtitle":360,"heroImage":21744,"ctaButton":383,"ctaLink":384},[340],{"data":21730,"content":21731,"nodeType":74},{},[21732,21738],{"data":21733,"content":21734,"nodeType":78},{},[21735],{"data":21736,"marks":21737,"value":352,"nodeType":82},{},[],{"data":21739,"content":21740,"nodeType":87},{},[21741],{"data":21742,"marks":21743,"value":359,"nodeType":82},{},[],{"metadata":21745,"sys":21748,"fields":21753},{"tags":21746,"concepts":21747},[],[],{"space":21749,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21751,"publishedVersion":62,"revision":44,"locale":29},{"sys":21750},{"type":12,"linkType":13,"id":14},{"sys":21752},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21754},{"url":375,"details":21755,"fileName":381,"contentType":382},{"size":377,"image":21756},{"width":379,"height":380},{"sys":21758,"fields":21761},{"id":21759,"createdAt":21760},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":21762,"slug":21763,"articleIntro":21764,"category":21765},"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.",[21766],{"metadata":21767,"sys":21770,"fields":21777},{"tags":21768,"concepts":21769},[],[],{"space":21771,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21773,"publishedVersion":331,"revision":62,"contentType":21775,"locale":29},{"sys":21772},{"type":12,"linkType":13,"id":14},{"sys":21774},{"id":21,"type":12,"linkType":22},{"sys":21776},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21778,"metaTitle":341,"metaDescription":342,"mainTitle":21779,"subtitle":360,"heroImage":21794,"ctaButton":383,"ctaLink":384},[340],{"data":21780,"content":21781,"nodeType":74},{},[21782,21788],{"data":21783,"content":21784,"nodeType":78},{},[21785],{"data":21786,"marks":21787,"value":352,"nodeType":82},{},[],{"data":21789,"content":21790,"nodeType":87},{},[21791],{"data":21792,"marks":21793,"value":359,"nodeType":82},{},[],{"metadata":21795,"sys":21798,"fields":21803},{"tags":21796,"concepts":21797},[],[],{"space":21799,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21801,"publishedVersion":62,"revision":44,"locale":29},{"sys":21800},{"type":12,"linkType":13,"id":14},{"sys":21802},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21804},{"url":375,"details":21805,"fileName":381,"contentType":382},{"size":377,"image":21806},{"width":379,"height":380},{"sys":21808,"fields":21811},{"id":21809,"createdAt":21810},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":21812,"slug":21813,"articleIntro":21812,"category":21814},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[21815],{"metadata":21816,"sys":21819,"fields":21826},{"tags":21817,"concepts":21818},[],[],{"space":21820,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21822,"publishedVersion":331,"revision":62,"contentType":21824,"locale":29},{"sys":21821},{"type":12,"linkType":13,"id":14},{"sys":21823},{"id":21,"type":12,"linkType":22},{"sys":21825},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21827,"metaTitle":341,"metaDescription":342,"mainTitle":21828,"subtitle":360,"heroImage":21843,"ctaButton":383,"ctaLink":384},[340],{"data":21829,"content":21830,"nodeType":74},{},[21831,21837],{"data":21832,"content":21833,"nodeType":78},{},[21834],{"data":21835,"marks":21836,"value":352,"nodeType":82},{},[],{"data":21838,"content":21839,"nodeType":87},{},[21840],{"data":21841,"marks":21842,"value":359,"nodeType":82},{},[],{"metadata":21844,"sys":21847,"fields":21852},{"tags":21845,"concepts":21846},[],[],{"space":21848,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21850,"publishedVersion":62,"revision":44,"locale":29},{"sys":21849},{"type":12,"linkType":13,"id":14},{"sys":21851},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21853},{"url":375,"details":21854,"fileName":381,"contentType":382},{"size":377,"image":21855},{"width":379,"height":380},{"sys":21857,"fields":21860},{"id":21858,"createdAt":21859},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":21861,"slug":21862,"articleIntro":21861,"category":21863},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[21864],{"metadata":21865,"sys":21868,"fields":21875},{"tags":21866,"concepts":21867},[],[],{"space":21869,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21871,"publishedVersion":331,"revision":62,"contentType":21873,"locale":29},{"sys":21870},{"type":12,"linkType":13,"id":14},{"sys":21872},{"id":21,"type":12,"linkType":22},{"sys":21874},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21876,"metaTitle":341,"metaDescription":342,"mainTitle":21877,"subtitle":360,"heroImage":21892,"ctaButton":383,"ctaLink":384},[340],{"data":21878,"content":21879,"nodeType":74},{},[21880,21886],{"data":21881,"content":21882,"nodeType":78},{},[21883],{"data":21884,"marks":21885,"value":352,"nodeType":82},{},[],{"data":21887,"content":21888,"nodeType":87},{},[21889],{"data":21890,"marks":21891,"value":359,"nodeType":82},{},[],{"metadata":21893,"sys":21896,"fields":21901},{"tags":21894,"concepts":21895},[],[],{"space":21897,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21899,"publishedVersion":62,"revision":44,"locale":29},{"sys":21898},{"type":12,"linkType":13,"id":14},{"sys":21900},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21902},{"url":375,"details":21903,"fileName":381,"contentType":382},{"size":377,"image":21904},{"width":379,"height":380},{"sys":21906,"fields":21909},{"id":21907,"createdAt":21908},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":21910,"slug":21911,"articleIntro":21910,"category":21912},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[21913],{"metadata":21914,"sys":21917,"fields":21924},{"tags":21915,"concepts":21916},[],[],{"space":21918,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21920,"publishedVersion":331,"revision":62,"contentType":21922,"locale":29},{"sys":21919},{"type":12,"linkType":13,"id":14},{"sys":21921},{"id":21,"type":12,"linkType":22},{"sys":21923},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21925,"metaTitle":341,"metaDescription":342,"mainTitle":21926,"subtitle":360,"heroImage":21941,"ctaButton":383,"ctaLink":384},[340],{"data":21927,"content":21928,"nodeType":74},{},[21929,21935],{"data":21930,"content":21931,"nodeType":78},{},[21932],{"data":21933,"marks":21934,"value":352,"nodeType":82},{},[],{"data":21936,"content":21937,"nodeType":87},{},[21938],{"data":21939,"marks":21940,"value":359,"nodeType":82},{},[],{"metadata":21942,"sys":21945,"fields":21950},{"tags":21943,"concepts":21944},[],[],{"space":21946,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21948,"publishedVersion":62,"revision":44,"locale":29},{"sys":21947},{"type":12,"linkType":13,"id":14},{"sys":21949},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":21951},{"url":375,"details":21952,"fileName":381,"contentType":382},{"size":377,"image":21953},{"width":379,"height":380},{"sys":21955,"fields":21958},{"id":21956,"createdAt":21957},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":21959,"slug":21960,"articleIntro":21959,"category":21961},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[21962],{"metadata":21963,"sys":21966,"fields":21973},{"tags":21964,"concepts":21965},[],[],{"space":21967,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":21969,"publishedVersion":331,"revision":62,"contentType":21971,"locale":29},{"sys":21968},{"type":12,"linkType":13,"id":14},{"sys":21970},{"id":21,"type":12,"linkType":22},{"sys":21972},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":21974,"metaTitle":341,"metaDescription":342,"mainTitle":21975,"subtitle":360,"heroImage":21990,"ctaButton":383,"ctaLink":384},[340],{"data":21976,"content":21977,"nodeType":74},{},[21978,21984],{"data":21979,"content":21980,"nodeType":78},{},[21981],{"data":21982,"marks":21983,"value":352,"nodeType":82},{},[],{"data":21985,"content":21986,"nodeType":87},{},[21987],{"data":21988,"marks":21989,"value":359,"nodeType":82},{},[],{"metadata":21991,"sys":21994,"fields":21999},{"tags":21992,"concepts":21993},[],[],{"space":21995,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":21997,"publishedVersion":62,"revision":44,"locale":29},{"sys":21996},{"type":12,"linkType":13,"id":14},{"sys":21998},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22000},{"url":375,"details":22001,"fileName":381,"contentType":382},{"size":377,"image":22002},{"width":379,"height":380},{"sys":22004,"fields":22007},{"id":22005,"createdAt":22006},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":22008,"slug":22009,"articleIntro":22008,"category":22010},"Compte 58 - Virements internes","compte-58-virements-internes",[22011],{"metadata":22012,"sys":22015,"fields":22022},{"tags":22013,"concepts":22014},[],[],{"space":22016,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22018,"publishedVersion":331,"revision":62,"contentType":22020,"locale":29},{"sys":22017},{"type":12,"linkType":13,"id":14},{"sys":22019},{"id":21,"type":12,"linkType":22},{"sys":22021},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22023,"metaTitle":341,"metaDescription":342,"mainTitle":22024,"subtitle":360,"heroImage":22039,"ctaButton":383,"ctaLink":384},[340],{"data":22025,"content":22026,"nodeType":74},{},[22027,22033],{"data":22028,"content":22029,"nodeType":78},{},[22030],{"data":22031,"marks":22032,"value":352,"nodeType":82},{},[],{"data":22034,"content":22035,"nodeType":87},{},[22036],{"data":22037,"marks":22038,"value":359,"nodeType":82},{},[],{"metadata":22040,"sys":22043,"fields":22048},{"tags":22041,"concepts":22042},[],[],{"space":22044,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22046,"publishedVersion":62,"revision":44,"locale":29},{"sys":22045},{"type":12,"linkType":13,"id":14},{"sys":22047},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22049},{"url":375,"details":22050,"fileName":381,"contentType":382},{"size":377,"image":22051},{"width":379,"height":380},{"sys":22053,"fields":22056},{"id":22054,"createdAt":22055},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":22057,"slug":22058,"articleIntro":-1,"category":22059},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[22060],{"metadata":22061,"sys":22064,"fields":22071},{"tags":22062,"concepts":22063},[],[],{"space":22065,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22067,"publishedVersion":331,"revision":62,"contentType":22069,"locale":29},{"sys":22066},{"type":12,"linkType":13,"id":14},{"sys":22068},{"id":21,"type":12,"linkType":22},{"sys":22070},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22072,"metaTitle":341,"metaDescription":342,"mainTitle":22073,"subtitle":360,"heroImage":22088,"ctaButton":383,"ctaLink":384},[340],{"data":22074,"content":22075,"nodeType":74},{},[22076,22082],{"data":22077,"content":22078,"nodeType":78},{},[22079],{"data":22080,"marks":22081,"value":352,"nodeType":82},{},[],{"data":22083,"content":22084,"nodeType":87},{},[22085],{"data":22086,"marks":22087,"value":359,"nodeType":82},{},[],{"metadata":22089,"sys":22092,"fields":22097},{"tags":22090,"concepts":22091},[],[],{"space":22093,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22095,"publishedVersion":62,"revision":44,"locale":29},{"sys":22094},{"type":12,"linkType":13,"id":14},{"sys":22096},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22098},{"url":375,"details":22099,"fileName":381,"contentType":382},{"size":377,"image":22100},{"width":379,"height":380},{"sys":22102,"fields":22105},{"id":22103,"createdAt":22104},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":22106,"slug":22107,"articleIntro":22106,"category":22108},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[22109],{"metadata":22110,"sys":22113,"fields":22120},{"tags":22111,"concepts":22112},[],[],{"space":22114,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22116,"publishedVersion":331,"revision":62,"contentType":22118,"locale":29},{"sys":22115},{"type":12,"linkType":13,"id":14},{"sys":22117},{"id":21,"type":12,"linkType":22},{"sys":22119},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22121,"metaTitle":341,"metaDescription":342,"mainTitle":22122,"subtitle":360,"heroImage":22137,"ctaButton":383,"ctaLink":384},[340],{"data":22123,"content":22124,"nodeType":74},{},[22125,22131],{"data":22126,"content":22127,"nodeType":78},{},[22128],{"data":22129,"marks":22130,"value":352,"nodeType":82},{},[],{"data":22132,"content":22133,"nodeType":87},{},[22134],{"data":22135,"marks":22136,"value":359,"nodeType":82},{},[],{"metadata":22138,"sys":22141,"fields":22146},{"tags":22139,"concepts":22140},[],[],{"space":22142,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22144,"publishedVersion":62,"revision":44,"locale":29},{"sys":22143},{"type":12,"linkType":13,"id":14},{"sys":22145},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22147},{"url":375,"details":22148,"fileName":381,"contentType":382},{"size":377,"image":22149},{"width":379,"height":380},{"sys":22151,"fields":22154},{"id":22152,"createdAt":22153},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":22155,"slug":22156,"articleIntro":22155,"category":22157},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[22158],{"metadata":22159,"sys":22162,"fields":22169},{"tags":22160,"concepts":22161},[],[],{"space":22163,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22165,"publishedVersion":331,"revision":62,"contentType":22167,"locale":29},{"sys":22164},{"type":12,"linkType":13,"id":14},{"sys":22166},{"id":21,"type":12,"linkType":22},{"sys":22168},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22170,"metaTitle":341,"metaDescription":342,"mainTitle":22171,"subtitle":360,"heroImage":22186,"ctaButton":383,"ctaLink":384},[340],{"data":22172,"content":22173,"nodeType":74},{},[22174,22180],{"data":22175,"content":22176,"nodeType":78},{},[22177],{"data":22178,"marks":22179,"value":352,"nodeType":82},{},[],{"data":22181,"content":22182,"nodeType":87},{},[22183],{"data":22184,"marks":22185,"value":359,"nodeType":82},{},[],{"metadata":22187,"sys":22190,"fields":22195},{"tags":22188,"concepts":22189},[],[],{"space":22191,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22193,"publishedVersion":62,"revision":44,"locale":29},{"sys":22192},{"type":12,"linkType":13,"id":14},{"sys":22194},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22196},{"url":375,"details":22197,"fileName":381,"contentType":382},{"size":377,"image":22198},{"width":379,"height":380},{"sys":22200,"fields":22203},{"id":22201,"createdAt":22202},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":22204,"slug":22205,"articleIntro":22204,"category":22206},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22207],{"metadata":22208,"sys":22211,"fields":22218},{"tags":22209,"concepts":22210},[],[],{"space":22212,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22214,"publishedVersion":331,"revision":62,"contentType":22216,"locale":29},{"sys":22213},{"type":12,"linkType":13,"id":14},{"sys":22215},{"id":21,"type":12,"linkType":22},{"sys":22217},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22219,"metaTitle":341,"metaDescription":342,"mainTitle":22220,"subtitle":360,"heroImage":22235,"ctaButton":383,"ctaLink":384},[340],{"data":22221,"content":22222,"nodeType":74},{},[22223,22229],{"data":22224,"content":22225,"nodeType":78},{},[22226],{"data":22227,"marks":22228,"value":352,"nodeType":82},{},[],{"data":22230,"content":22231,"nodeType":87},{},[22232],{"data":22233,"marks":22234,"value":359,"nodeType":82},{},[],{"metadata":22236,"sys":22239,"fields":22244},{"tags":22237,"concepts":22238},[],[],{"space":22240,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22242,"publishedVersion":62,"revision":44,"locale":29},{"sys":22241},{"type":12,"linkType":13,"id":14},{"sys":22243},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22245},{"url":375,"details":22246,"fileName":381,"contentType":382},{"size":377,"image":22247},{"width":379,"height":380},{"sys":22249,"fields":22252},{"id":22250,"createdAt":22251},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":22253,"slug":22254,"articleIntro":-1,"category":22255},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[22256],{"metadata":22257,"sys":22260,"fields":22267},{"tags":22258,"concepts":22259},[],[],{"space":22261,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22263,"publishedVersion":331,"revision":62,"contentType":22265,"locale":29},{"sys":22262},{"type":12,"linkType":13,"id":14},{"sys":22264},{"id":21,"type":12,"linkType":22},{"sys":22266},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22268,"metaTitle":341,"metaDescription":342,"mainTitle":22269,"subtitle":360,"heroImage":22284,"ctaButton":383,"ctaLink":384},[340],{"data":22270,"content":22271,"nodeType":74},{},[22272,22278],{"data":22273,"content":22274,"nodeType":78},{},[22275],{"data":22276,"marks":22277,"value":352,"nodeType":82},{},[],{"data":22279,"content":22280,"nodeType":87},{},[22281],{"data":22282,"marks":22283,"value":359,"nodeType":82},{},[],{"metadata":22285,"sys":22288,"fields":22293},{"tags":22286,"concepts":22287},[],[],{"space":22289,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22291,"publishedVersion":62,"revision":44,"locale":29},{"sys":22290},{"type":12,"linkType":13,"id":14},{"sys":22292},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22294},{"url":375,"details":22295,"fileName":381,"contentType":382},{"size":377,"image":22296},{"width":379,"height":380},{"sys":22298,"fields":22301},{"id":22299,"createdAt":22300},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":22302,"slug":22303,"articleIntro":22302,"category":22304},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[22305],{"metadata":22306,"sys":22309,"fields":22316},{"tags":22307,"concepts":22308},[],[],{"space":22310,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22312,"publishedVersion":331,"revision":62,"contentType":22314,"locale":29},{"sys":22311},{"type":12,"linkType":13,"id":14},{"sys":22313},{"id":21,"type":12,"linkType":22},{"sys":22315},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22317,"metaTitle":341,"metaDescription":342,"mainTitle":22318,"subtitle":360,"heroImage":22333,"ctaButton":383,"ctaLink":384},[340],{"data":22319,"content":22320,"nodeType":74},{},[22321,22327],{"data":22322,"content":22323,"nodeType":78},{},[22324],{"data":22325,"marks":22326,"value":352,"nodeType":82},{},[],{"data":22328,"content":22329,"nodeType":87},{},[22330],{"data":22331,"marks":22332,"value":359,"nodeType":82},{},[],{"metadata":22334,"sys":22337,"fields":22342},{"tags":22335,"concepts":22336},[],[],{"space":22338,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22340,"publishedVersion":62,"revision":44,"locale":29},{"sys":22339},{"type":12,"linkType":13,"id":14},{"sys":22341},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22343},{"url":375,"details":22344,"fileName":381,"contentType":382},{"size":377,"image":22345},{"width":379,"height":380},{"sys":22347,"fields":22350},{"id":22348,"createdAt":22349},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":22351,"slug":22352,"articleIntro":22351,"category":22353},"Compte 2184 - Mobilier","compte-2184-mobilier",[22354],{"metadata":22355,"sys":22358,"fields":22365},{"tags":22356,"concepts":22357},[],[],{"space":22359,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22361,"publishedVersion":331,"revision":62,"contentType":22363,"locale":29},{"sys":22360},{"type":12,"linkType":13,"id":14},{"sys":22362},{"id":21,"type":12,"linkType":22},{"sys":22364},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22366,"metaTitle":341,"metaDescription":342,"mainTitle":22367,"subtitle":360,"heroImage":22382,"ctaButton":383,"ctaLink":384},[340],{"data":22368,"content":22369,"nodeType":74},{},[22370,22376],{"data":22371,"content":22372,"nodeType":78},{},[22373],{"data":22374,"marks":22375,"value":352,"nodeType":82},{},[],{"data":22377,"content":22378,"nodeType":87},{},[22379],{"data":22380,"marks":22381,"value":359,"nodeType":82},{},[],{"metadata":22383,"sys":22386,"fields":22391},{"tags":22384,"concepts":22385},[],[],{"space":22387,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22389,"publishedVersion":62,"revision":44,"locale":29},{"sys":22388},{"type":12,"linkType":13,"id":14},{"sys":22390},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22392},{"url":375,"details":22393,"fileName":381,"contentType":382},{"size":377,"image":22394},{"width":379,"height":380},{"sys":22396,"fields":22399},{"id":22397,"createdAt":22398},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":22400,"slug":22401,"articleIntro":22402,"category":22403},"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.",[22404],{"metadata":22405,"sys":22408,"fields":22415},{"tags":22406,"concepts":22407},[],[],{"space":22409,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22411,"publishedVersion":331,"revision":62,"contentType":22413,"locale":29},{"sys":22410},{"type":12,"linkType":13,"id":14},{"sys":22412},{"id":21,"type":12,"linkType":22},{"sys":22414},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22416,"metaTitle":341,"metaDescription":342,"mainTitle":22417,"subtitle":360,"heroImage":22432,"ctaButton":383,"ctaLink":384},[340],{"data":22418,"content":22419,"nodeType":74},{},[22420,22426],{"data":22421,"content":22422,"nodeType":78},{},[22423],{"data":22424,"marks":22425,"value":352,"nodeType":82},{},[],{"data":22427,"content":22428,"nodeType":87},{},[22429],{"data":22430,"marks":22431,"value":359,"nodeType":82},{},[],{"metadata":22433,"sys":22436,"fields":22441},{"tags":22434,"concepts":22435},[],[],{"space":22437,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22439,"publishedVersion":62,"revision":44,"locale":29},{"sys":22438},{"type":12,"linkType":13,"id":14},{"sys":22440},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22442},{"url":375,"details":22443,"fileName":381,"contentType":382},{"size":377,"image":22444},{"width":379,"height":380},{"sys":22446,"fields":22449},{"id":22447,"createdAt":22448},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":22450,"slug":22451,"articleIntro":22452,"category":22453},"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.",[22454],{"metadata":22455,"sys":22458,"fields":22465},{"tags":22456,"concepts":22457},[],[],{"space":22459,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22461,"publishedVersion":331,"revision":62,"contentType":22463,"locale":29},{"sys":22460},{"type":12,"linkType":13,"id":14},{"sys":22462},{"id":21,"type":12,"linkType":22},{"sys":22464},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22466,"metaTitle":341,"metaDescription":342,"mainTitle":22467,"subtitle":360,"heroImage":22482,"ctaButton":383,"ctaLink":384},[340],{"data":22468,"content":22469,"nodeType":74},{},[22470,22476],{"data":22471,"content":22472,"nodeType":78},{},[22473],{"data":22474,"marks":22475,"value":352,"nodeType":82},{},[],{"data":22477,"content":22478,"nodeType":87},{},[22479],{"data":22480,"marks":22481,"value":359,"nodeType":82},{},[],{"metadata":22483,"sys":22486,"fields":22491},{"tags":22484,"concepts":22485},[],[],{"space":22487,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22489,"publishedVersion":62,"revision":44,"locale":29},{"sys":22488},{"type":12,"linkType":13,"id":14},{"sys":22490},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22492},{"url":375,"details":22493,"fileName":381,"contentType":382},{"size":377,"image":22494},{"width":379,"height":380},{"sys":22496,"fields":22499},{"id":22497,"createdAt":22498},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":22500,"slug":22501,"articleIntro":22500,"category":22502},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[22503],{"metadata":22504,"sys":22507,"fields":22514},{"tags":22505,"concepts":22506},[],[],{"space":22508,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22510,"publishedVersion":331,"revision":62,"contentType":22512,"locale":29},{"sys":22509},{"type":12,"linkType":13,"id":14},{"sys":22511},{"id":21,"type":12,"linkType":22},{"sys":22513},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22515,"metaTitle":341,"metaDescription":342,"mainTitle":22516,"subtitle":360,"heroImage":22531,"ctaButton":383,"ctaLink":384},[340],{"data":22517,"content":22518,"nodeType":74},{},[22519,22525],{"data":22520,"content":22521,"nodeType":78},{},[22522],{"data":22523,"marks":22524,"value":352,"nodeType":82},{},[],{"data":22526,"content":22527,"nodeType":87},{},[22528],{"data":22529,"marks":22530,"value":359,"nodeType":82},{},[],{"metadata":22532,"sys":22535,"fields":22540},{"tags":22533,"concepts":22534},[],[],{"space":22536,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22538,"publishedVersion":62,"revision":44,"locale":29},{"sys":22537},{"type":12,"linkType":13,"id":14},{"sys":22539},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22541},{"url":375,"details":22542,"fileName":381,"contentType":382},{"size":377,"image":22543},{"width":379,"height":380},{"sys":22545,"fields":22548},{"id":22546,"createdAt":22547},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":22549,"slug":22550,"articleIntro":22549,"category":22551},"274 - Prêts","compte-274-prets",[22552],{"metadata":22553,"sys":22556,"fields":22563},{"tags":22554,"concepts":22555},[],[],{"space":22557,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22559,"publishedVersion":331,"revision":62,"contentType":22561,"locale":29},{"sys":22558},{"type":12,"linkType":13,"id":14},{"sys":22560},{"id":21,"type":12,"linkType":22},{"sys":22562},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22564,"metaTitle":341,"metaDescription":342,"mainTitle":22565,"subtitle":360,"heroImage":22580,"ctaButton":383,"ctaLink":384},[340],{"data":22566,"content":22567,"nodeType":74},{},[22568,22574],{"data":22569,"content":22570,"nodeType":78},{},[22571],{"data":22572,"marks":22573,"value":352,"nodeType":82},{},[],{"data":22575,"content":22576,"nodeType":87},{},[22577],{"data":22578,"marks":22579,"value":359,"nodeType":82},{},[],{"metadata":22581,"sys":22584,"fields":22589},{"tags":22582,"concepts":22583},[],[],{"space":22585,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22587,"publishedVersion":62,"revision":44,"locale":29},{"sys":22586},{"type":12,"linkType":13,"id":14},{"sys":22588},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22590},{"url":375,"details":22591,"fileName":381,"contentType":382},{"size":377,"image":22592},{"width":379,"height":380},{"sys":22594,"fields":22597},{"id":22595,"createdAt":22596},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":22598,"slug":22599,"articleIntro":22598,"category":22600},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[22601],{"metadata":22602,"sys":22605,"fields":22612},{"tags":22603,"concepts":22604},[],[],{"space":22606,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22608,"publishedVersion":331,"revision":62,"contentType":22610,"locale":29},{"sys":22607},{"type":12,"linkType":13,"id":14},{"sys":22609},{"id":21,"type":12,"linkType":22},{"sys":22611},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22613,"metaTitle":341,"metaDescription":342,"mainTitle":22614,"subtitle":360,"heroImage":22629,"ctaButton":383,"ctaLink":384},[340],{"data":22615,"content":22616,"nodeType":74},{},[22617,22623],{"data":22618,"content":22619,"nodeType":78},{},[22620],{"data":22621,"marks":22622,"value":352,"nodeType":82},{},[],{"data":22624,"content":22625,"nodeType":87},{},[22626],{"data":22627,"marks":22628,"value":359,"nodeType":82},{},[],{"metadata":22630,"sys":22633,"fields":22638},{"tags":22631,"concepts":22632},[],[],{"space":22634,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22636,"publishedVersion":62,"revision":44,"locale":29},{"sys":22635},{"type":12,"linkType":13,"id":14},{"sys":22637},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22639},{"url":375,"details":22640,"fileName":381,"contentType":382},{"size":377,"image":22641},{"width":379,"height":380},{"sys":22643,"fields":22646},{"id":22644,"createdAt":22645},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":22647,"slug":22648,"articleIntro":22647,"category":22649},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[22650],{"metadata":22651,"sys":22654,"fields":22661},{"tags":22652,"concepts":22653},[],[],{"space":22655,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22657,"publishedVersion":331,"revision":62,"contentType":22659,"locale":29},{"sys":22656},{"type":12,"linkType":13,"id":14},{"sys":22658},{"id":21,"type":12,"linkType":22},{"sys":22660},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22662,"metaTitle":341,"metaDescription":342,"mainTitle":22663,"subtitle":360,"heroImage":22678,"ctaButton":383,"ctaLink":384},[340],{"data":22664,"content":22665,"nodeType":74},{},[22666,22672],{"data":22667,"content":22668,"nodeType":78},{},[22669],{"data":22670,"marks":22671,"value":352,"nodeType":82},{},[],{"data":22673,"content":22674,"nodeType":87},{},[22675],{"data":22676,"marks":22677,"value":359,"nodeType":82},{},[],{"metadata":22679,"sys":22682,"fields":22687},{"tags":22680,"concepts":22681},[],[],{"space":22683,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22685,"publishedVersion":62,"revision":44,"locale":29},{"sys":22684},{"type":12,"linkType":13,"id":14},{"sys":22686},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22688},{"url":375,"details":22689,"fileName":381,"contentType":382},{"size":377,"image":22690},{"width":379,"height":380},{"sys":22692,"fields":22695},{"id":22693,"createdAt":22694},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":22696,"slug":22697,"articleIntro":-1,"category":22698},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[22699],{"metadata":22700,"sys":22703,"fields":22710},{"tags":22701,"concepts":22702},[],[],{"space":22704,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22706,"publishedVersion":331,"revision":62,"contentType":22708,"locale":29},{"sys":22705},{"type":12,"linkType":13,"id":14},{"sys":22707},{"id":21,"type":12,"linkType":22},{"sys":22709},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22711,"metaTitle":341,"metaDescription":342,"mainTitle":22712,"subtitle":360,"heroImage":22727,"ctaButton":383,"ctaLink":384},[340],{"data":22713,"content":22714,"nodeType":74},{},[22715,22721],{"data":22716,"content":22717,"nodeType":78},{},[22718],{"data":22719,"marks":22720,"value":352,"nodeType":82},{},[],{"data":22722,"content":22723,"nodeType":87},{},[22724],{"data":22725,"marks":22726,"value":359,"nodeType":82},{},[],{"metadata":22728,"sys":22731,"fields":22736},{"tags":22729,"concepts":22730},[],[],{"space":22732,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22734,"publishedVersion":62,"revision":44,"locale":29},{"sys":22733},{"type":12,"linkType":13,"id":14},{"sys":22735},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22737},{"url":375,"details":22738,"fileName":381,"contentType":382},{"size":377,"image":22739},{"width":379,"height":380},{"sys":22741,"fields":22744},{"id":22742,"createdAt":22743},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":22745,"slug":22746,"articleIntro":22745,"category":22747},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[22748],{"metadata":22749,"sys":22752,"fields":22759},{"tags":22750,"concepts":22751},[],[],{"space":22753,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22755,"publishedVersion":331,"revision":62,"contentType":22757,"locale":29},{"sys":22754},{"type":12,"linkType":13,"id":14},{"sys":22756},{"id":21,"type":12,"linkType":22},{"sys":22758},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22760,"metaTitle":341,"metaDescription":342,"mainTitle":22761,"subtitle":360,"heroImage":22776,"ctaButton":383,"ctaLink":384},[340],{"data":22762,"content":22763,"nodeType":74},{},[22764,22770],{"data":22765,"content":22766,"nodeType":78},{},[22767],{"data":22768,"marks":22769,"value":352,"nodeType":82},{},[],{"data":22771,"content":22772,"nodeType":87},{},[22773],{"data":22774,"marks":22775,"value":359,"nodeType":82},{},[],{"metadata":22777,"sys":22780,"fields":22785},{"tags":22778,"concepts":22779},[],[],{"space":22781,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22783,"publishedVersion":62,"revision":44,"locale":29},{"sys":22782},{"type":12,"linkType":13,"id":14},{"sys":22784},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22786},{"url":375,"details":22787,"fileName":381,"contentType":382},{"size":377,"image":22788},{"width":379,"height":380},{"sys":22790,"fields":22793},{"id":22791,"createdAt":22792},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":22794,"slug":22795,"articleIntro":-1,"category":22796},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[22797],{"metadata":22798,"sys":22801,"fields":22808},{"tags":22799,"concepts":22800},[],[],{"space":22802,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22804,"publishedVersion":331,"revision":62,"contentType":22806,"locale":29},{"sys":22803},{"type":12,"linkType":13,"id":14},{"sys":22805},{"id":21,"type":12,"linkType":22},{"sys":22807},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22809,"metaTitle":341,"metaDescription":342,"mainTitle":22810,"subtitle":360,"heroImage":22825,"ctaButton":383,"ctaLink":384},[340],{"data":22811,"content":22812,"nodeType":74},{},[22813,22819],{"data":22814,"content":22815,"nodeType":78},{},[22816],{"data":22817,"marks":22818,"value":352,"nodeType":82},{},[],{"data":22820,"content":22821,"nodeType":87},{},[22822],{"data":22823,"marks":22824,"value":359,"nodeType":82},{},[],{"metadata":22826,"sys":22829,"fields":22834},{"tags":22827,"concepts":22828},[],[],{"space":22830,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22832,"publishedVersion":62,"revision":44,"locale":29},{"sys":22831},{"type":12,"linkType":13,"id":14},{"sys":22833},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22835},{"url":375,"details":22836,"fileName":381,"contentType":382},{"size":377,"image":22837},{"width":379,"height":380},{"sys":22839,"fields":22842},{"id":22840,"createdAt":22841},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":22843,"slug":22844,"articleIntro":22843,"category":22845},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[22846],{"metadata":22847,"sys":22850,"fields":22857},{"tags":22848,"concepts":22849},[],[],{"space":22851,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22853,"publishedVersion":331,"revision":62,"contentType":22855,"locale":29},{"sys":22852},{"type":12,"linkType":13,"id":14},{"sys":22854},{"id":21,"type":12,"linkType":22},{"sys":22856},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22858,"metaTitle":341,"metaDescription":342,"mainTitle":22859,"subtitle":360,"heroImage":22874,"ctaButton":383,"ctaLink":384},[340],{"data":22860,"content":22861,"nodeType":74},{},[22862,22868],{"data":22863,"content":22864,"nodeType":78},{},[22865],{"data":22866,"marks":22867,"value":352,"nodeType":82},{},[],{"data":22869,"content":22870,"nodeType":87},{},[22871],{"data":22872,"marks":22873,"value":359,"nodeType":82},{},[],{"metadata":22875,"sys":22878,"fields":22883},{"tags":22876,"concepts":22877},[],[],{"space":22879,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22881,"publishedVersion":62,"revision":44,"locale":29},{"sys":22880},{"type":12,"linkType":13,"id":14},{"sys":22882},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22884},{"url":375,"details":22885,"fileName":381,"contentType":382},{"size":377,"image":22886},{"width":379,"height":380},{"sys":22888,"fields":22891},{"id":22889,"createdAt":22890},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":22892,"slug":22893,"articleIntro":-1,"category":22894},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[22895],{"metadata":22896,"sys":22899,"fields":22906},{"tags":22897,"concepts":22898},[],[],{"space":22900,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22902,"publishedVersion":331,"revision":62,"contentType":22904,"locale":29},{"sys":22901},{"type":12,"linkType":13,"id":14},{"sys":22903},{"id":21,"type":12,"linkType":22},{"sys":22905},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22907,"metaTitle":341,"metaDescription":342,"mainTitle":22908,"subtitle":360,"heroImage":22923,"ctaButton":383,"ctaLink":384},[340],{"data":22909,"content":22910,"nodeType":74},{},[22911,22917],{"data":22912,"content":22913,"nodeType":78},{},[22914],{"data":22915,"marks":22916,"value":352,"nodeType":82},{},[],{"data":22918,"content":22919,"nodeType":87},{},[22920],{"data":22921,"marks":22922,"value":359,"nodeType":82},{},[],{"metadata":22924,"sys":22927,"fields":22932},{"tags":22925,"concepts":22926},[],[],{"space":22928,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22930,"publishedVersion":62,"revision":44,"locale":29},{"sys":22929},{"type":12,"linkType":13,"id":14},{"sys":22931},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22933},{"url":375,"details":22934,"fileName":381,"contentType":382},{"size":377,"image":22935},{"width":379,"height":380},{"sys":22937,"fields":22940},{"id":22938,"createdAt":22939},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":22941,"slug":22942,"articleIntro":22941,"category":22943},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[22944],{"metadata":22945,"sys":22948,"fields":22955},{"tags":22946,"concepts":22947},[],[],{"space":22949,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":22951,"publishedVersion":331,"revision":62,"contentType":22953,"locale":29},{"sys":22950},{"type":12,"linkType":13,"id":14},{"sys":22952},{"id":21,"type":12,"linkType":22},{"sys":22954},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":22956,"metaTitle":341,"metaDescription":342,"mainTitle":22957,"subtitle":360,"heroImage":22972,"ctaButton":383,"ctaLink":384},[340],{"data":22958,"content":22959,"nodeType":74},{},[22960,22966],{"data":22961,"content":22962,"nodeType":78},{},[22963],{"data":22964,"marks":22965,"value":352,"nodeType":82},{},[],{"data":22967,"content":22968,"nodeType":87},{},[22969],{"data":22970,"marks":22971,"value":359,"nodeType":82},{},[],{"metadata":22973,"sys":22976,"fields":22981},{"tags":22974,"concepts":22975},[],[],{"space":22977,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":22979,"publishedVersion":62,"revision":44,"locale":29},{"sys":22978},{"type":12,"linkType":13,"id":14},{"sys":22980},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":22982},{"url":375,"details":22983,"fileName":381,"contentType":382},{"size":377,"image":22984},{"width":379,"height":380},{"sys":22986,"fields":22989},{"id":22987,"createdAt":22988},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":22990,"slug":22991,"articleIntro":22990,"category":22992},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[22993],{"metadata":22994,"sys":22997,"fields":23004},{"tags":22995,"concepts":22996},[],[],{"space":22998,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23000,"publishedVersion":331,"revision":62,"contentType":23002,"locale":29},{"sys":22999},{"type":12,"linkType":13,"id":14},{"sys":23001},{"id":21,"type":12,"linkType":22},{"sys":23003},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23005,"metaTitle":341,"metaDescription":342,"mainTitle":23006,"subtitle":360,"heroImage":23021,"ctaButton":383,"ctaLink":384},[340],{"data":23007,"content":23008,"nodeType":74},{},[23009,23015],{"data":23010,"content":23011,"nodeType":78},{},[23012],{"data":23013,"marks":23014,"value":352,"nodeType":82},{},[],{"data":23016,"content":23017,"nodeType":87},{},[23018],{"data":23019,"marks":23020,"value":359,"nodeType":82},{},[],{"metadata":23022,"sys":23025,"fields":23030},{"tags":23023,"concepts":23024},[],[],{"space":23026,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23028,"publishedVersion":62,"revision":44,"locale":29},{"sys":23027},{"type":12,"linkType":13,"id":14},{"sys":23029},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23031},{"url":375,"details":23032,"fileName":381,"contentType":382},{"size":377,"image":23033},{"width":379,"height":380},{"sys":23035,"fields":23038},{"id":23036,"createdAt":23037},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":23039,"slug":23040,"articleIntro":23039,"category":23041},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[23042],{"metadata":23043,"sys":23046,"fields":23053},{"tags":23044,"concepts":23045},[],[],{"space":23047,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23049,"publishedVersion":331,"revision":62,"contentType":23051,"locale":29},{"sys":23048},{"type":12,"linkType":13,"id":14},{"sys":23050},{"id":21,"type":12,"linkType":22},{"sys":23052},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23054,"metaTitle":341,"metaDescription":342,"mainTitle":23055,"subtitle":360,"heroImage":23070,"ctaButton":383,"ctaLink":384},[340],{"data":23056,"content":23057,"nodeType":74},{},[23058,23064],{"data":23059,"content":23060,"nodeType":78},{},[23061],{"data":23062,"marks":23063,"value":352,"nodeType":82},{},[],{"data":23065,"content":23066,"nodeType":87},{},[23067],{"data":23068,"marks":23069,"value":359,"nodeType":82},{},[],{"metadata":23071,"sys":23074,"fields":23079},{"tags":23072,"concepts":23073},[],[],{"space":23075,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23077,"publishedVersion":62,"revision":44,"locale":29},{"sys":23076},{"type":12,"linkType":13,"id":14},{"sys":23078},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23080},{"url":375,"details":23081,"fileName":381,"contentType":382},{"size":377,"image":23082},{"width":379,"height":380},{"sys":23084,"fields":23087},{"id":23085,"createdAt":23086},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":23088,"slug":23089,"articleIntro":23088,"category":23090},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[23091],{"metadata":23092,"sys":23095,"fields":23102},{"tags":23093,"concepts":23094},[],[],{"space":23096,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23098,"publishedVersion":331,"revision":62,"contentType":23100,"locale":29},{"sys":23097},{"type":12,"linkType":13,"id":14},{"sys":23099},{"id":21,"type":12,"linkType":22},{"sys":23101},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23103,"metaTitle":341,"metaDescription":342,"mainTitle":23104,"subtitle":360,"heroImage":23119,"ctaButton":383,"ctaLink":384},[340],{"data":23105,"content":23106,"nodeType":74},{},[23107,23113],{"data":23108,"content":23109,"nodeType":78},{},[23110],{"data":23111,"marks":23112,"value":352,"nodeType":82},{},[],{"data":23114,"content":23115,"nodeType":87},{},[23116],{"data":23117,"marks":23118,"value":359,"nodeType":82},{},[],{"metadata":23120,"sys":23123,"fields":23128},{"tags":23121,"concepts":23122},[],[],{"space":23124,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23126,"publishedVersion":62,"revision":44,"locale":29},{"sys":23125},{"type":12,"linkType":13,"id":14},{"sys":23127},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23129},{"url":375,"details":23130,"fileName":381,"contentType":382},{"size":377,"image":23131},{"width":379,"height":380},{"sys":23133,"fields":23136},{"id":23134,"createdAt":23135},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":23137,"slug":23138,"articleIntro":23137,"category":23139},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[23140],{"metadata":23141,"sys":23144,"fields":23151},{"tags":23142,"concepts":23143},[],[],{"space":23145,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23147,"publishedVersion":331,"revision":62,"contentType":23149,"locale":29},{"sys":23146},{"type":12,"linkType":13,"id":14},{"sys":23148},{"id":21,"type":12,"linkType":22},{"sys":23150},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23152,"metaTitle":341,"metaDescription":342,"mainTitle":23153,"subtitle":360,"heroImage":23168,"ctaButton":383,"ctaLink":384},[340],{"data":23154,"content":23155,"nodeType":74},{},[23156,23162],{"data":23157,"content":23158,"nodeType":78},{},[23159],{"data":23160,"marks":23161,"value":352,"nodeType":82},{},[],{"data":23163,"content":23164,"nodeType":87},{},[23165],{"data":23166,"marks":23167,"value":359,"nodeType":82},{},[],{"metadata":23169,"sys":23172,"fields":23177},{"tags":23170,"concepts":23171},[],[],{"space":23173,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23175,"publishedVersion":62,"revision":44,"locale":29},{"sys":23174},{"type":12,"linkType":13,"id":14},{"sys":23176},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23178},{"url":375,"details":23179,"fileName":381,"contentType":382},{"size":377,"image":23180},{"width":379,"height":380},{"sys":23182,"fields":23185},{"id":23183,"createdAt":23184},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":23186,"slug":23187,"articleIntro":23186,"category":23188},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[23189],{"metadata":23190,"sys":23193,"fields":23200},{"tags":23191,"concepts":23192},[],[],{"space":23194,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23196,"publishedVersion":331,"revision":62,"contentType":23198,"locale":29},{"sys":23195},{"type":12,"linkType":13,"id":14},{"sys":23197},{"id":21,"type":12,"linkType":22},{"sys":23199},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23201,"metaTitle":341,"metaDescription":342,"mainTitle":23202,"subtitle":360,"heroImage":23217,"ctaButton":383,"ctaLink":384},[340],{"data":23203,"content":23204,"nodeType":74},{},[23205,23211],{"data":23206,"content":23207,"nodeType":78},{},[23208],{"data":23209,"marks":23210,"value":352,"nodeType":82},{},[],{"data":23212,"content":23213,"nodeType":87},{},[23214],{"data":23215,"marks":23216,"value":359,"nodeType":82},{},[],{"metadata":23218,"sys":23221,"fields":23226},{"tags":23219,"concepts":23220},[],[],{"space":23222,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23224,"publishedVersion":62,"revision":44,"locale":29},{"sys":23223},{"type":12,"linkType":13,"id":14},{"sys":23225},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23227},{"url":375,"details":23228,"fileName":381,"contentType":382},{"size":377,"image":23229},{"width":379,"height":380},{"sys":23231,"fields":23234},{"id":23232,"createdAt":23233},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":23235,"slug":23236,"articleIntro":-1,"category":23237},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[23238],{"metadata":23239,"sys":23242,"fields":23249},{"tags":23240,"concepts":23241},[],[],{"space":23243,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23245,"publishedVersion":331,"revision":62,"contentType":23247,"locale":29},{"sys":23244},{"type":12,"linkType":13,"id":14},{"sys":23246},{"id":21,"type":12,"linkType":22},{"sys":23248},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23250,"metaTitle":341,"metaDescription":342,"mainTitle":23251,"subtitle":360,"heroImage":23266,"ctaButton":383,"ctaLink":384},[340],{"data":23252,"content":23253,"nodeType":74},{},[23254,23260],{"data":23255,"content":23256,"nodeType":78},{},[23257],{"data":23258,"marks":23259,"value":352,"nodeType":82},{},[],{"data":23261,"content":23262,"nodeType":87},{},[23263],{"data":23264,"marks":23265,"value":359,"nodeType":82},{},[],{"metadata":23267,"sys":23270,"fields":23275},{"tags":23268,"concepts":23269},[],[],{"space":23271,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23273,"publishedVersion":62,"revision":44,"locale":29},{"sys":23272},{"type":12,"linkType":13,"id":14},{"sys":23274},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23276},{"url":375,"details":23277,"fileName":381,"contentType":382},{"size":377,"image":23278},{"width":379,"height":380},{"sys":23280,"fields":23283},{"id":23281,"createdAt":23282},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":23284,"slug":23285,"articleIntro":-1,"category":23286},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[23287],{"metadata":23288,"sys":23291,"fields":23298},{"tags":23289,"concepts":23290},[],[],{"space":23292,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23294,"publishedVersion":331,"revision":62,"contentType":23296,"locale":29},{"sys":23293},{"type":12,"linkType":13,"id":14},{"sys":23295},{"id":21,"type":12,"linkType":22},{"sys":23297},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23299,"metaTitle":341,"metaDescription":342,"mainTitle":23300,"subtitle":360,"heroImage":23315,"ctaButton":383,"ctaLink":384},[340],{"data":23301,"content":23302,"nodeType":74},{},[23303,23309],{"data":23304,"content":23305,"nodeType":78},{},[23306],{"data":23307,"marks":23308,"value":352,"nodeType":82},{},[],{"data":23310,"content":23311,"nodeType":87},{},[23312],{"data":23313,"marks":23314,"value":359,"nodeType":82},{},[],{"metadata":23316,"sys":23319,"fields":23324},{"tags":23317,"concepts":23318},[],[],{"space":23320,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23322,"publishedVersion":62,"revision":44,"locale":29},{"sys":23321},{"type":12,"linkType":13,"id":14},{"sys":23323},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23325},{"url":375,"details":23326,"fileName":381,"contentType":382},{"size":377,"image":23327},{"width":379,"height":380},{"sys":23329,"fields":23332},{"id":23330,"createdAt":23331},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":23333,"slug":23334,"articleIntro":23333,"category":23335},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[23336],{"metadata":23337,"sys":23340,"fields":23347},{"tags":23338,"concepts":23339},[],[],{"space":23341,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23343,"publishedVersion":331,"revision":62,"contentType":23345,"locale":29},{"sys":23342},{"type":12,"linkType":13,"id":14},{"sys":23344},{"id":21,"type":12,"linkType":22},{"sys":23346},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23348,"metaTitle":341,"metaDescription":342,"mainTitle":23349,"subtitle":360,"heroImage":23364,"ctaButton":383,"ctaLink":384},[340],{"data":23350,"content":23351,"nodeType":74},{},[23352,23358],{"data":23353,"content":23354,"nodeType":78},{},[23355],{"data":23356,"marks":23357,"value":352,"nodeType":82},{},[],{"data":23359,"content":23360,"nodeType":87},{},[23361],{"data":23362,"marks":23363,"value":359,"nodeType":82},{},[],{"metadata":23365,"sys":23368,"fields":23373},{"tags":23366,"concepts":23367},[],[],{"space":23369,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23371,"publishedVersion":62,"revision":44,"locale":29},{"sys":23370},{"type":12,"linkType":13,"id":14},{"sys":23372},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23374},{"url":375,"details":23375,"fileName":381,"contentType":382},{"size":377,"image":23376},{"width":379,"height":380},{"sys":23378,"fields":23381},{"id":23379,"createdAt":23380},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":23382,"slug":23383,"articleIntro":23382,"category":23384},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[23385],{"metadata":23386,"sys":23389,"fields":23396},{"tags":23387,"concepts":23388},[],[],{"space":23390,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23392,"publishedVersion":331,"revision":62,"contentType":23394,"locale":29},{"sys":23391},{"type":12,"linkType":13,"id":14},{"sys":23393},{"id":21,"type":12,"linkType":22},{"sys":23395},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23397,"metaTitle":341,"metaDescription":342,"mainTitle":23398,"subtitle":360,"heroImage":23413,"ctaButton":383,"ctaLink":384},[340],{"data":23399,"content":23400,"nodeType":74},{},[23401,23407],{"data":23402,"content":23403,"nodeType":78},{},[23404],{"data":23405,"marks":23406,"value":352,"nodeType":82},{},[],{"data":23408,"content":23409,"nodeType":87},{},[23410],{"data":23411,"marks":23412,"value":359,"nodeType":82},{},[],{"metadata":23414,"sys":23417,"fields":23422},{"tags":23415,"concepts":23416},[],[],{"space":23418,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23420,"publishedVersion":62,"revision":44,"locale":29},{"sys":23419},{"type":12,"linkType":13,"id":14},{"sys":23421},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23423},{"url":375,"details":23424,"fileName":381,"contentType":382},{"size":377,"image":23425},{"width":379,"height":380},{"sys":23427,"fields":23430},{"id":23428,"createdAt":23429},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":23431,"slug":23432,"articleIntro":-1,"category":23433},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[23434],{"metadata":23435,"sys":23438,"fields":23445},{"tags":23436,"concepts":23437},[],[],{"space":23439,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23441,"publishedVersion":331,"revision":62,"contentType":23443,"locale":29},{"sys":23440},{"type":12,"linkType":13,"id":14},{"sys":23442},{"id":21,"type":12,"linkType":22},{"sys":23444},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23446,"metaTitle":341,"metaDescription":342,"mainTitle":23447,"subtitle":360,"heroImage":23462,"ctaButton":383,"ctaLink":384},[340],{"data":23448,"content":23449,"nodeType":74},{},[23450,23456],{"data":23451,"content":23452,"nodeType":78},{},[23453],{"data":23454,"marks":23455,"value":352,"nodeType":82},{},[],{"data":23457,"content":23458,"nodeType":87},{},[23459],{"data":23460,"marks":23461,"value":359,"nodeType":82},{},[],{"metadata":23463,"sys":23466,"fields":23471},{"tags":23464,"concepts":23465},[],[],{"space":23467,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23469,"publishedVersion":62,"revision":44,"locale":29},{"sys":23468},{"type":12,"linkType":13,"id":14},{"sys":23470},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23472},{"url":375,"details":23473,"fileName":381,"contentType":382},{"size":377,"image":23474},{"width":379,"height":380},{"sys":23476,"fields":23479},{"id":23477,"createdAt":23478},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":23480,"slug":23481,"articleIntro":23480,"category":23482},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[23483],{"metadata":23484,"sys":23487,"fields":23494},{"tags":23485,"concepts":23486},[],[],{"space":23488,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23490,"publishedVersion":331,"revision":62,"contentType":23492,"locale":29},{"sys":23489},{"type":12,"linkType":13,"id":14},{"sys":23491},{"id":21,"type":12,"linkType":22},{"sys":23493},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23495,"metaTitle":341,"metaDescription":342,"mainTitle":23496,"subtitle":360,"heroImage":23511,"ctaButton":383,"ctaLink":384},[340],{"data":23497,"content":23498,"nodeType":74},{},[23499,23505],{"data":23500,"content":23501,"nodeType":78},{},[23502],{"data":23503,"marks":23504,"value":352,"nodeType":82},{},[],{"data":23506,"content":23507,"nodeType":87},{},[23508],{"data":23509,"marks":23510,"value":359,"nodeType":82},{},[],{"metadata":23512,"sys":23515,"fields":23520},{"tags":23513,"concepts":23514},[],[],{"space":23516,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23518,"publishedVersion":62,"revision":44,"locale":29},{"sys":23517},{"type":12,"linkType":13,"id":14},{"sys":23519},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23521},{"url":375,"details":23522,"fileName":381,"contentType":382},{"size":377,"image":23523},{"width":379,"height":380},{"sys":23525,"fields":23528},{"id":23526,"createdAt":23527},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":23529,"slug":23530,"articleIntro":-1,"category":23531},"Compte 411 - Clients","compte-411-clients",[23532],{"metadata":23533,"sys":23536,"fields":23543},{"tags":23534,"concepts":23535},[],[],{"space":23537,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23539,"publishedVersion":331,"revision":62,"contentType":23541,"locale":29},{"sys":23538},{"type":12,"linkType":13,"id":14},{"sys":23540},{"id":21,"type":12,"linkType":22},{"sys":23542},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23544,"metaTitle":341,"metaDescription":342,"mainTitle":23545,"subtitle":360,"heroImage":23560,"ctaButton":383,"ctaLink":384},[340],{"data":23546,"content":23547,"nodeType":74},{},[23548,23554],{"data":23549,"content":23550,"nodeType":78},{},[23551],{"data":23552,"marks":23553,"value":352,"nodeType":82},{},[],{"data":23555,"content":23556,"nodeType":87},{},[23557],{"data":23558,"marks":23559,"value":359,"nodeType":82},{},[],{"metadata":23561,"sys":23564,"fields":23569},{"tags":23562,"concepts":23563},[],[],{"space":23565,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23567,"publishedVersion":62,"revision":44,"locale":29},{"sys":23566},{"type":12,"linkType":13,"id":14},{"sys":23568},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23570},{"url":375,"details":23571,"fileName":381,"contentType":382},{"size":377,"image":23572},{"width":379,"height":380},{"sys":23574,"fields":23577},{"id":23575,"createdAt":23576},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":23578,"slug":23579,"articleIntro":23578,"category":23580},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[23581],{"metadata":23582,"sys":23585,"fields":23592},{"tags":23583,"concepts":23584},[],[],{"space":23586,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23588,"publishedVersion":331,"revision":62,"contentType":23590,"locale":29},{"sys":23587},{"type":12,"linkType":13,"id":14},{"sys":23589},{"id":21,"type":12,"linkType":22},{"sys":23591},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23593,"metaTitle":341,"metaDescription":342,"mainTitle":23594,"subtitle":360,"heroImage":23609,"ctaButton":383,"ctaLink":384},[340],{"data":23595,"content":23596,"nodeType":74},{},[23597,23603],{"data":23598,"content":23599,"nodeType":78},{},[23600],{"data":23601,"marks":23602,"value":352,"nodeType":82},{},[],{"data":23604,"content":23605,"nodeType":87},{},[23606],{"data":23607,"marks":23608,"value":359,"nodeType":82},{},[],{"metadata":23610,"sys":23613,"fields":23618},{"tags":23611,"concepts":23612},[],[],{"space":23614,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23616,"publishedVersion":62,"revision":44,"locale":29},{"sys":23615},{"type":12,"linkType":13,"id":14},{"sys":23617},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23619},{"url":375,"details":23620,"fileName":381,"contentType":382},{"size":377,"image":23621},{"width":379,"height":380},{"sys":23623,"fields":23626},{"id":23624,"createdAt":23625},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":23627,"slug":23628,"articleIntro":23627,"category":23629},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[23630],{"metadata":23631,"sys":23634,"fields":23641},{"tags":23632,"concepts":23633},[],[],{"space":23635,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23637,"publishedVersion":331,"revision":62,"contentType":23639,"locale":29},{"sys":23636},{"type":12,"linkType":13,"id":14},{"sys":23638},{"id":21,"type":12,"linkType":22},{"sys":23640},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23642,"metaTitle":341,"metaDescription":342,"mainTitle":23643,"subtitle":360,"heroImage":23658,"ctaButton":383,"ctaLink":384},[340],{"data":23644,"content":23645,"nodeType":74},{},[23646,23652],{"data":23647,"content":23648,"nodeType":78},{},[23649],{"data":23650,"marks":23651,"value":352,"nodeType":82},{},[],{"data":23653,"content":23654,"nodeType":87},{},[23655],{"data":23656,"marks":23657,"value":359,"nodeType":82},{},[],{"metadata":23659,"sys":23662,"fields":23667},{"tags":23660,"concepts":23661},[],[],{"space":23663,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23665,"publishedVersion":62,"revision":44,"locale":29},{"sys":23664},{"type":12,"linkType":13,"id":14},{"sys":23666},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23668},{"url":375,"details":23669,"fileName":381,"contentType":382},{"size":377,"image":23670},{"width":379,"height":380},{"sys":23672,"fields":23675},{"id":23673,"createdAt":23674},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":23676,"slug":23677,"articleIntro":23676,"category":23678},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[23679],{"metadata":23680,"sys":23683,"fields":23690},{"tags":23681,"concepts":23682},[],[],{"space":23684,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23686,"publishedVersion":331,"revision":62,"contentType":23688,"locale":29},{"sys":23685},{"type":12,"linkType":13,"id":14},{"sys":23687},{"id":21,"type":12,"linkType":22},{"sys":23689},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23691,"metaTitle":341,"metaDescription":342,"mainTitle":23692,"subtitle":360,"heroImage":23707,"ctaButton":383,"ctaLink":384},[340],{"data":23693,"content":23694,"nodeType":74},{},[23695,23701],{"data":23696,"content":23697,"nodeType":78},{},[23698],{"data":23699,"marks":23700,"value":352,"nodeType":82},{},[],{"data":23702,"content":23703,"nodeType":87},{},[23704],{"data":23705,"marks":23706,"value":359,"nodeType":82},{},[],{"metadata":23708,"sys":23711,"fields":23716},{"tags":23709,"concepts":23710},[],[],{"space":23712,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23714,"publishedVersion":62,"revision":44,"locale":29},{"sys":23713},{"type":12,"linkType":13,"id":14},{"sys":23715},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23717},{"url":375,"details":23718,"fileName":381,"contentType":382},{"size":377,"image":23719},{"width":379,"height":380},{"sys":23721,"fields":23724},{"id":23722,"createdAt":23723},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":23725,"slug":23726,"articleIntro":-1,"category":23727},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[23728],{"metadata":23729,"sys":23732,"fields":23739},{"tags":23730,"concepts":23731},[],[],{"space":23733,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23735,"publishedVersion":331,"revision":62,"contentType":23737,"locale":29},{"sys":23734},{"type":12,"linkType":13,"id":14},{"sys":23736},{"id":21,"type":12,"linkType":22},{"sys":23738},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23740,"metaTitle":341,"metaDescription":342,"mainTitle":23741,"subtitle":360,"heroImage":23756,"ctaButton":383,"ctaLink":384},[340],{"data":23742,"content":23743,"nodeType":74},{},[23744,23750],{"data":23745,"content":23746,"nodeType":78},{},[23747],{"data":23748,"marks":23749,"value":352,"nodeType":82},{},[],{"data":23751,"content":23752,"nodeType":87},{},[23753],{"data":23754,"marks":23755,"value":359,"nodeType":82},{},[],{"metadata":23757,"sys":23760,"fields":23765},{"tags":23758,"concepts":23759},[],[],{"space":23761,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23763,"publishedVersion":62,"revision":44,"locale":29},{"sys":23762},{"type":12,"linkType":13,"id":14},{"sys":23764},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23766},{"url":375,"details":23767,"fileName":381,"contentType":382},{"size":377,"image":23768},{"width":379,"height":380},{"sys":23770,"fields":23773},{"id":23771,"createdAt":23772},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":23774,"slug":23775,"articleIntro":23774,"category":23776},"Compte 101 - Capital","compte-101-capital",[23777],{"metadata":23778,"sys":23781,"fields":23788},{"tags":23779,"concepts":23780},[],[],{"space":23782,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23784,"publishedVersion":331,"revision":62,"contentType":23786,"locale":29},{"sys":23783},{"type":12,"linkType":13,"id":14},{"sys":23785},{"id":21,"type":12,"linkType":22},{"sys":23787},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23789,"metaTitle":341,"metaDescription":342,"mainTitle":23790,"subtitle":360,"heroImage":23805,"ctaButton":383,"ctaLink":384},[340],{"data":23791,"content":23792,"nodeType":74},{},[23793,23799],{"data":23794,"content":23795,"nodeType":78},{},[23796],{"data":23797,"marks":23798,"value":352,"nodeType":82},{},[],{"data":23800,"content":23801,"nodeType":87},{},[23802],{"data":23803,"marks":23804,"value":359,"nodeType":82},{},[],{"metadata":23806,"sys":23809,"fields":23814},{"tags":23807,"concepts":23808},[],[],{"space":23810,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23812,"publishedVersion":62,"revision":44,"locale":29},{"sys":23811},{"type":12,"linkType":13,"id":14},{"sys":23813},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23815},{"url":375,"details":23816,"fileName":381,"contentType":382},{"size":377,"image":23817},{"width":379,"height":380},{"sys":23819,"fields":23822},{"id":23820,"createdAt":23821},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":23823,"slug":23824,"articleIntro":23823,"category":23825},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[23826],{"metadata":23827,"sys":23830,"fields":23837},{"tags":23828,"concepts":23829},[],[],{"space":23831,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23833,"publishedVersion":331,"revision":62,"contentType":23835,"locale":29},{"sys":23832},{"type":12,"linkType":13,"id":14},{"sys":23834},{"id":21,"type":12,"linkType":22},{"sys":23836},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23838,"metaTitle":341,"metaDescription":342,"mainTitle":23839,"subtitle":360,"heroImage":23854,"ctaButton":383,"ctaLink":384},[340],{"data":23840,"content":23841,"nodeType":74},{},[23842,23848],{"data":23843,"content":23844,"nodeType":78},{},[23845],{"data":23846,"marks":23847,"value":352,"nodeType":82},{},[],{"data":23849,"content":23850,"nodeType":87},{},[23851],{"data":23852,"marks":23853,"value":359,"nodeType":82},{},[],{"metadata":23855,"sys":23858,"fields":23863},{"tags":23856,"concepts":23857},[],[],{"space":23859,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23861,"publishedVersion":62,"revision":44,"locale":29},{"sys":23860},{"type":12,"linkType":13,"id":14},{"sys":23862},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23864},{"url":375,"details":23865,"fileName":381,"contentType":382},{"size":377,"image":23866},{"width":379,"height":380},{"sys":23868,"fields":23871},{"id":23869,"createdAt":23870},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":23872,"slug":23873,"articleIntro":23872,"category":23874},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[23875],{"metadata":23876,"sys":23879,"fields":23886},{"tags":23877,"concepts":23878},[],[],{"space":23880,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23882,"publishedVersion":331,"revision":62,"contentType":23884,"locale":29},{"sys":23881},{"type":12,"linkType":13,"id":14},{"sys":23883},{"id":21,"type":12,"linkType":22},{"sys":23885},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23887,"metaTitle":341,"metaDescription":342,"mainTitle":23888,"subtitle":360,"heroImage":23903,"ctaButton":383,"ctaLink":384},[340],{"data":23889,"content":23890,"nodeType":74},{},[23891,23897],{"data":23892,"content":23893,"nodeType":78},{},[23894],{"data":23895,"marks":23896,"value":352,"nodeType":82},{},[],{"data":23898,"content":23899,"nodeType":87},{},[23900],{"data":23901,"marks":23902,"value":359,"nodeType":82},{},[],{"metadata":23904,"sys":23907,"fields":23912},{"tags":23905,"concepts":23906},[],[],{"space":23908,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23910,"publishedVersion":62,"revision":44,"locale":29},{"sys":23909},{"type":12,"linkType":13,"id":14},{"sys":23911},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23913},{"url":375,"details":23914,"fileName":381,"contentType":382},{"size":377,"image":23915},{"width":379,"height":380},{"sys":23917,"fields":23920},{"id":23918,"createdAt":23919},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":23921,"slug":23922,"articleIntro":-1,"category":23923},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[23924],{"metadata":23925,"sys":23928,"fields":23935},{"tags":23926,"concepts":23927},[],[],{"space":23929,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23931,"publishedVersion":331,"revision":62,"contentType":23933,"locale":29},{"sys":23930},{"type":12,"linkType":13,"id":14},{"sys":23932},{"id":21,"type":12,"linkType":22},{"sys":23934},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23936,"metaTitle":341,"metaDescription":342,"mainTitle":23937,"subtitle":360,"heroImage":23952,"ctaButton":383,"ctaLink":384},[340],{"data":23938,"content":23939,"nodeType":74},{},[23940,23946],{"data":23941,"content":23942,"nodeType":78},{},[23943],{"data":23944,"marks":23945,"value":352,"nodeType":82},{},[],{"data":23947,"content":23948,"nodeType":87},{},[23949],{"data":23950,"marks":23951,"value":359,"nodeType":82},{},[],{"metadata":23953,"sys":23956,"fields":23961},{"tags":23954,"concepts":23955},[],[],{"space":23957,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":23959,"publishedVersion":62,"revision":44,"locale":29},{"sys":23958},{"type":12,"linkType":13,"id":14},{"sys":23960},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":23962},{"url":375,"details":23963,"fileName":381,"contentType":382},{"size":377,"image":23964},{"width":379,"height":380},{"sys":23966,"fields":23969},{"id":23967,"createdAt":23968},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":23970,"slug":23971,"articleIntro":23970,"category":23972},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[23973],{"metadata":23974,"sys":23977,"fields":23984},{"tags":23975,"concepts":23976},[],[],{"space":23978,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":23980,"publishedVersion":331,"revision":62,"contentType":23982,"locale":29},{"sys":23979},{"type":12,"linkType":13,"id":14},{"sys":23981},{"id":21,"type":12,"linkType":22},{"sys":23983},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":23985,"metaTitle":341,"metaDescription":342,"mainTitle":23986,"subtitle":360,"heroImage":24001,"ctaButton":383,"ctaLink":384},[340],{"data":23987,"content":23988,"nodeType":74},{},[23989,23995],{"data":23990,"content":23991,"nodeType":78},{},[23992],{"data":23993,"marks":23994,"value":352,"nodeType":82},{},[],{"data":23996,"content":23997,"nodeType":87},{},[23998],{"data":23999,"marks":24000,"value":359,"nodeType":82},{},[],{"metadata":24002,"sys":24005,"fields":24010},{"tags":24003,"concepts":24004},[],[],{"space":24006,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24008,"publishedVersion":62,"revision":44,"locale":29},{"sys":24007},{"type":12,"linkType":13,"id":14},{"sys":24009},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24011},{"url":375,"details":24012,"fileName":381,"contentType":382},{"size":377,"image":24013},{"width":379,"height":380},{"sys":24015,"fields":24018},{"id":24016,"createdAt":24017},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":24019,"slug":24020,"articleIntro":24019,"category":24021},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[24022],{"metadata":24023,"sys":24026,"fields":24033},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24029,"publishedVersion":331,"revision":62,"contentType":24031,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"sys":24032},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24034,"metaTitle":341,"metaDescription":342,"mainTitle":24035,"subtitle":360,"heroImage":24050,"ctaButton":383,"ctaLink":384},[340],{"data":24036,"content":24037,"nodeType":74},{},[24038,24044],{"data":24039,"content":24040,"nodeType":78},{},[24041],{"data":24042,"marks":24043,"value":352,"nodeType":82},{},[],{"data":24045,"content":24046,"nodeType":87},{},[24047],{"data":24048,"marks":24049,"value":359,"nodeType":82},{},[],{"metadata":24051,"sys":24054,"fields":24059},{"tags":24052,"concepts":24053},[],[],{"space":24055,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24057,"publishedVersion":62,"revision":44,"locale":29},{"sys":24056},{"type":12,"linkType":13,"id":14},{"sys":24058},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24060},{"url":375,"details":24061,"fileName":381,"contentType":382},{"size":377,"image":24062},{"width":379,"height":380},{"sys":24064,"fields":24067},{"id":24065,"createdAt":24066},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":24068,"slug":24069,"articleIntro":24070,"category":24071},"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.",[24072],{"metadata":24073,"sys":24076,"fields":24083},{"tags":24074,"concepts":24075},[],[],{"space":24077,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24079,"publishedVersion":331,"revision":62,"contentType":24081,"locale":29},{"sys":24078},{"type":12,"linkType":13,"id":14},{"sys":24080},{"id":21,"type":12,"linkType":22},{"sys":24082},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24084,"metaTitle":341,"metaDescription":342,"mainTitle":24085,"subtitle":360,"heroImage":24100,"ctaButton":383,"ctaLink":384},[340],{"data":24086,"content":24087,"nodeType":74},{},[24088,24094],{"data":24089,"content":24090,"nodeType":78},{},[24091],{"data":24092,"marks":24093,"value":352,"nodeType":82},{},[],{"data":24095,"content":24096,"nodeType":87},{},[24097],{"data":24098,"marks":24099,"value":359,"nodeType":82},{},[],{"metadata":24101,"sys":24104,"fields":24109},{"tags":24102,"concepts":24103},[],[],{"space":24105,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24107,"publishedVersion":62,"revision":44,"locale":29},{"sys":24106},{"type":12,"linkType":13,"id":14},{"sys":24108},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24110},{"url":375,"details":24111,"fileName":381,"contentType":382},{"size":377,"image":24112},{"width":379,"height":380},{"sys":24114,"fields":24117},{"id":24115,"createdAt":24116},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":24118,"slug":24119,"articleIntro":24118,"category":24120},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[24121],{"metadata":24122,"sys":24125,"fields":24132},{"tags":24123,"concepts":24124},[],[],{"space":24126,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24128,"publishedVersion":331,"revision":62,"contentType":24130,"locale":29},{"sys":24127},{"type":12,"linkType":13,"id":14},{"sys":24129},{"id":21,"type":12,"linkType":22},{"sys":24131},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24133,"metaTitle":341,"metaDescription":342,"mainTitle":24134,"subtitle":360,"heroImage":24149,"ctaButton":383,"ctaLink":384},[340],{"data":24135,"content":24136,"nodeType":74},{},[24137,24143],{"data":24138,"content":24139,"nodeType":78},{},[24140],{"data":24141,"marks":24142,"value":352,"nodeType":82},{},[],{"data":24144,"content":24145,"nodeType":87},{},[24146],{"data":24147,"marks":24148,"value":359,"nodeType":82},{},[],{"metadata":24150,"sys":24153,"fields":24158},{"tags":24151,"concepts":24152},[],[],{"space":24154,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24156,"publishedVersion":62,"revision":44,"locale":29},{"sys":24155},{"type":12,"linkType":13,"id":14},{"sys":24157},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24159},{"url":375,"details":24160,"fileName":381,"contentType":382},{"size":377,"image":24161},{"width":379,"height":380},{"sys":24163,"fields":24166},{"id":24164,"createdAt":24165},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":24167,"slug":24168,"articleIntro":24167,"category":24169},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[24170],{"metadata":24171,"sys":24174,"fields":24181},{"tags":24172,"concepts":24173},[],[],{"space":24175,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24177,"publishedVersion":331,"revision":62,"contentType":24179,"locale":29},{"sys":24176},{"type":12,"linkType":13,"id":14},{"sys":24178},{"id":21,"type":12,"linkType":22},{"sys":24180},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24182,"metaTitle":341,"metaDescription":342,"mainTitle":24183,"subtitle":360,"heroImage":24198,"ctaButton":383,"ctaLink":384},[340],{"data":24184,"content":24185,"nodeType":74},{},[24186,24192],{"data":24187,"content":24188,"nodeType":78},{},[24189],{"data":24190,"marks":24191,"value":352,"nodeType":82},{},[],{"data":24193,"content":24194,"nodeType":87},{},[24195],{"data":24196,"marks":24197,"value":359,"nodeType":82},{},[],{"metadata":24199,"sys":24202,"fields":24207},{"tags":24200,"concepts":24201},[],[],{"space":24203,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24205,"publishedVersion":62,"revision":44,"locale":29},{"sys":24204},{"type":12,"linkType":13,"id":14},{"sys":24206},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24208},{"url":375,"details":24209,"fileName":381,"contentType":382},{"size":377,"image":24210},{"width":379,"height":380},{"sys":24212,"fields":24215},{"id":24213,"createdAt":24214},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":24216,"slug":24217,"articleIntro":24216,"category":24218},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[24219],{"metadata":24220,"sys":24223,"fields":24230},{"tags":24221,"concepts":24222},[],[],{"space":24224,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24226,"publishedVersion":331,"revision":62,"contentType":24228,"locale":29},{"sys":24225},{"type":12,"linkType":13,"id":14},{"sys":24227},{"id":21,"type":12,"linkType":22},{"sys":24229},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24231,"metaTitle":341,"metaDescription":342,"mainTitle":24232,"subtitle":360,"heroImage":24247,"ctaButton":383,"ctaLink":384},[340],{"data":24233,"content":24234,"nodeType":74},{},[24235,24241],{"data":24236,"content":24237,"nodeType":78},{},[24238],{"data":24239,"marks":24240,"value":352,"nodeType":82},{},[],{"data":24242,"content":24243,"nodeType":87},{},[24244],{"data":24245,"marks":24246,"value":359,"nodeType":82},{},[],{"metadata":24248,"sys":24251,"fields":24256},{"tags":24249,"concepts":24250},[],[],{"space":24252,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24254,"publishedVersion":62,"revision":44,"locale":29},{"sys":24253},{"type":12,"linkType":13,"id":14},{"sys":24255},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24257},{"url":375,"details":24258,"fileName":381,"contentType":382},{"size":377,"image":24259},{"width":379,"height":380},{"sys":24261,"fields":24264},{"id":24262,"createdAt":24263},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":24265,"slug":24266,"articleIntro":24265,"category":24267},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[24268],{"metadata":24269,"sys":24272,"fields":24279},{"tags":24270,"concepts":24271},[],[],{"space":24273,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24275,"publishedVersion":331,"revision":62,"contentType":24277,"locale":29},{"sys":24274},{"type":12,"linkType":13,"id":14},{"sys":24276},{"id":21,"type":12,"linkType":22},{"sys":24278},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24280,"metaTitle":341,"metaDescription":342,"mainTitle":24281,"subtitle":360,"heroImage":24296,"ctaButton":383,"ctaLink":384},[340],{"data":24282,"content":24283,"nodeType":74},{},[24284,24290],{"data":24285,"content":24286,"nodeType":78},{},[24287],{"data":24288,"marks":24289,"value":352,"nodeType":82},{},[],{"data":24291,"content":24292,"nodeType":87},{},[24293],{"data":24294,"marks":24295,"value":359,"nodeType":82},{},[],{"metadata":24297,"sys":24300,"fields":24305},{"tags":24298,"concepts":24299},[],[],{"space":24301,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24303,"publishedVersion":62,"revision":44,"locale":29},{"sys":24302},{"type":12,"linkType":13,"id":14},{"sys":24304},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24306},{"url":375,"details":24307,"fileName":381,"contentType":382},{"size":377,"image":24308},{"width":379,"height":380},{"sys":24310,"fields":24313},{"id":24311,"createdAt":24312},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":24314,"slug":24315,"articleIntro":24314,"category":24316},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[24317],{"metadata":24318,"sys":24321,"fields":24328},{"tags":24319,"concepts":24320},[],[],{"space":24322,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24324,"publishedVersion":331,"revision":62,"contentType":24326,"locale":29},{"sys":24323},{"type":12,"linkType":13,"id":14},{"sys":24325},{"id":21,"type":12,"linkType":22},{"sys":24327},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24329,"metaTitle":341,"metaDescription":342,"mainTitle":24330,"subtitle":360,"heroImage":24345,"ctaButton":383,"ctaLink":384},[340],{"data":24331,"content":24332,"nodeType":74},{},[24333,24339],{"data":24334,"content":24335,"nodeType":78},{},[24336],{"data":24337,"marks":24338,"value":352,"nodeType":82},{},[],{"data":24340,"content":24341,"nodeType":87},{},[24342],{"data":24343,"marks":24344,"value":359,"nodeType":82},{},[],{"metadata":24346,"sys":24349,"fields":24354},{"tags":24347,"concepts":24348},[],[],{"space":24350,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24352,"publishedVersion":62,"revision":44,"locale":29},{"sys":24351},{"type":12,"linkType":13,"id":14},{"sys":24353},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24355},{"url":375,"details":24356,"fileName":381,"contentType":382},{"size":377,"image":24357},{"width":379,"height":380},{"sys":24359,"fields":24362},{"id":24360,"createdAt":24361},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":24363,"slug":24364,"articleIntro":24363,"category":24365},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[24366],{"metadata":24367,"sys":24370,"fields":24377},{"tags":24368,"concepts":24369},[],[],{"space":24371,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24373,"publishedVersion":331,"revision":62,"contentType":24375,"locale":29},{"sys":24372},{"type":12,"linkType":13,"id":14},{"sys":24374},{"id":21,"type":12,"linkType":22},{"sys":24376},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24378,"metaTitle":341,"metaDescription":342,"mainTitle":24379,"subtitle":360,"heroImage":24394,"ctaButton":383,"ctaLink":384},[340],{"data":24380,"content":24381,"nodeType":74},{},[24382,24388],{"data":24383,"content":24384,"nodeType":78},{},[24385],{"data":24386,"marks":24387,"value":352,"nodeType":82},{},[],{"data":24389,"content":24390,"nodeType":87},{},[24391],{"data":24392,"marks":24393,"value":359,"nodeType":82},{},[],{"metadata":24395,"sys":24398,"fields":24403},{"tags":24396,"concepts":24397},[],[],{"space":24399,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24401,"publishedVersion":62,"revision":44,"locale":29},{"sys":24400},{"type":12,"linkType":13,"id":14},{"sys":24402},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24404},{"url":375,"details":24405,"fileName":381,"contentType":382},{"size":377,"image":24406},{"width":379,"height":380},{"sys":24408,"fields":24411},{"id":24409,"createdAt":24410},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":24412,"slug":24413,"articleIntro":24412,"category":24414},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[24415],{"metadata":24416,"sys":24419,"fields":24426},{"tags":24417,"concepts":24418},[],[],{"space":24420,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24422,"publishedVersion":331,"revision":62,"contentType":24424,"locale":29},{"sys":24421},{"type":12,"linkType":13,"id":14},{"sys":24423},{"id":21,"type":12,"linkType":22},{"sys":24425},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24427,"metaTitle":341,"metaDescription":342,"mainTitle":24428,"subtitle":360,"heroImage":24443,"ctaButton":383,"ctaLink":384},[340],{"data":24429,"content":24430,"nodeType":74},{},[24431,24437],{"data":24432,"content":24433,"nodeType":78},{},[24434],{"data":24435,"marks":24436,"value":352,"nodeType":82},{},[],{"data":24438,"content":24439,"nodeType":87},{},[24440],{"data":24441,"marks":24442,"value":359,"nodeType":82},{},[],{"metadata":24444,"sys":24447,"fields":24452},{"tags":24445,"concepts":24446},[],[],{"space":24448,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24450,"publishedVersion":62,"revision":44,"locale":29},{"sys":24449},{"type":12,"linkType":13,"id":14},{"sys":24451},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24453},{"url":375,"details":24454,"fileName":381,"contentType":382},{"size":377,"image":24455},{"width":379,"height":380},{"sys":24457,"fields":24460},{"id":24458,"createdAt":24459},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":24461,"slug":24462,"articleIntro":24461,"category":24463},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[24464],{"metadata":24465,"sys":24468,"fields":24475},{"tags":24466,"concepts":24467},[],[],{"space":24469,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24471,"publishedVersion":331,"revision":62,"contentType":24473,"locale":29},{"sys":24470},{"type":12,"linkType":13,"id":14},{"sys":24472},{"id":21,"type":12,"linkType":22},{"sys":24474},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24476,"metaTitle":341,"metaDescription":342,"mainTitle":24477,"subtitle":360,"heroImage":24492,"ctaButton":383,"ctaLink":384},[340],{"data":24478,"content":24479,"nodeType":74},{},[24480,24486],{"data":24481,"content":24482,"nodeType":78},{},[24483],{"data":24484,"marks":24485,"value":352,"nodeType":82},{},[],{"data":24487,"content":24488,"nodeType":87},{},[24489],{"data":24490,"marks":24491,"value":359,"nodeType":82},{},[],{"metadata":24493,"sys":24496,"fields":24501},{"tags":24494,"concepts":24495},[],[],{"space":24497,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24499,"publishedVersion":62,"revision":44,"locale":29},{"sys":24498},{"type":12,"linkType":13,"id":14},{"sys":24500},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24502},{"url":375,"details":24503,"fileName":381,"contentType":382},{"size":377,"image":24504},{"width":379,"height":380},{"sys":24506,"fields":24509},{"id":24507,"createdAt":24508},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":24510,"slug":24511,"articleIntro":24510,"category":24512},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[24513],{"metadata":24514,"sys":24517,"fields":24524},{"tags":24515,"concepts":24516},[],[],{"space":24518,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24520,"publishedVersion":331,"revision":62,"contentType":24522,"locale":29},{"sys":24519},{"type":12,"linkType":13,"id":14},{"sys":24521},{"id":21,"type":12,"linkType":22},{"sys":24523},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24525,"metaTitle":341,"metaDescription":342,"mainTitle":24526,"subtitle":360,"heroImage":24541,"ctaButton":383,"ctaLink":384},[340],{"data":24527,"content":24528,"nodeType":74},{},[24529,24535],{"data":24530,"content":24531,"nodeType":78},{},[24532],{"data":24533,"marks":24534,"value":352,"nodeType":82},{},[],{"data":24536,"content":24537,"nodeType":87},{},[24538],{"data":24539,"marks":24540,"value":359,"nodeType":82},{},[],{"metadata":24542,"sys":24545,"fields":24550},{"tags":24543,"concepts":24544},[],[],{"space":24546,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24548,"publishedVersion":62,"revision":44,"locale":29},{"sys":24547},{"type":12,"linkType":13,"id":14},{"sys":24549},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24551},{"url":375,"details":24552,"fileName":381,"contentType":382},{"size":377,"image":24553},{"width":379,"height":380},{"sys":24555,"fields":24558},{"id":24556,"createdAt":24557},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":24559,"slug":24560,"articleIntro":24559,"category":24561},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[24562],{"metadata":24563,"sys":24566,"fields":24573},{"tags":24564,"concepts":24565},[],[],{"space":24567,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24569,"publishedVersion":331,"revision":62,"contentType":24571,"locale":29},{"sys":24568},{"type":12,"linkType":13,"id":14},{"sys":24570},{"id":21,"type":12,"linkType":22},{"sys":24572},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24574,"metaTitle":341,"metaDescription":342,"mainTitle":24575,"subtitle":360,"heroImage":24590,"ctaButton":383,"ctaLink":384},[340],{"data":24576,"content":24577,"nodeType":74},{},[24578,24584],{"data":24579,"content":24580,"nodeType":78},{},[24581],{"data":24582,"marks":24583,"value":352,"nodeType":82},{},[],{"data":24585,"content":24586,"nodeType":87},{},[24587],{"data":24588,"marks":24589,"value":359,"nodeType":82},{},[],{"metadata":24591,"sys":24594,"fields":24599},{"tags":24592,"concepts":24593},[],[],{"space":24595,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24597,"publishedVersion":62,"revision":44,"locale":29},{"sys":24596},{"type":12,"linkType":13,"id":14},{"sys":24598},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24600},{"url":375,"details":24601,"fileName":381,"contentType":382},{"size":377,"image":24602},{"width":379,"height":380},{"sys":24604,"fields":24607},{"id":24605,"createdAt":24606},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":24608,"slug":24609,"articleIntro":24608,"category":24610},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[24611],{"metadata":24612,"sys":24615,"fields":24622},{"tags":24613,"concepts":24614},[],[],{"space":24616,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24618,"publishedVersion":331,"revision":62,"contentType":24620,"locale":29},{"sys":24617},{"type":12,"linkType":13,"id":14},{"sys":24619},{"id":21,"type":12,"linkType":22},{"sys":24621},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24623,"metaTitle":341,"metaDescription":342,"mainTitle":24624,"subtitle":360,"heroImage":24639,"ctaButton":383,"ctaLink":384},[340],{"data":24625,"content":24626,"nodeType":74},{},[24627,24633],{"data":24628,"content":24629,"nodeType":78},{},[24630],{"data":24631,"marks":24632,"value":352,"nodeType":82},{},[],{"data":24634,"content":24635,"nodeType":87},{},[24636],{"data":24637,"marks":24638,"value":359,"nodeType":82},{},[],{"metadata":24640,"sys":24643,"fields":24648},{"tags":24641,"concepts":24642},[],[],{"space":24644,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24646,"publishedVersion":62,"revision":44,"locale":29},{"sys":24645},{"type":12,"linkType":13,"id":14},{"sys":24647},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24649},{"url":375,"details":24650,"fileName":381,"contentType":382},{"size":377,"image":24651},{"width":379,"height":380},{"sys":24653,"fields":24656},{"id":24654,"createdAt":24655},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":24657,"slug":24658,"articleIntro":24657,"category":24659},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[24660],{"metadata":24661,"sys":24664,"fields":24671},{"tags":24662,"concepts":24663},[],[],{"space":24665,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24667,"publishedVersion":331,"revision":62,"contentType":24669,"locale":29},{"sys":24666},{"type":12,"linkType":13,"id":14},{"sys":24668},{"id":21,"type":12,"linkType":22},{"sys":24670},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24672,"metaTitle":341,"metaDescription":342,"mainTitle":24673,"subtitle":360,"heroImage":24688,"ctaButton":383,"ctaLink":384},[340],{"data":24674,"content":24675,"nodeType":74},{},[24676,24682],{"data":24677,"content":24678,"nodeType":78},{},[24679],{"data":24680,"marks":24681,"value":352,"nodeType":82},{},[],{"data":24683,"content":24684,"nodeType":87},{},[24685],{"data":24686,"marks":24687,"value":359,"nodeType":82},{},[],{"metadata":24689,"sys":24692,"fields":24697},{"tags":24690,"concepts":24691},[],[],{"space":24693,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24695,"publishedVersion":62,"revision":44,"locale":29},{"sys":24694},{"type":12,"linkType":13,"id":14},{"sys":24696},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24698},{"url":375,"details":24699,"fileName":381,"contentType":382},{"size":377,"image":24700},{"width":379,"height":380},{"sys":24702,"fields":24705},{"id":24703,"createdAt":24704},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":24706,"slug":24707,"articleIntro":24706,"category":24708},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[24709],{"metadata":24710,"sys":24713,"fields":24720},{"tags":24711,"concepts":24712},[],[],{"space":24714,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24716,"publishedVersion":331,"revision":62,"contentType":24718,"locale":29},{"sys":24715},{"type":12,"linkType":13,"id":14},{"sys":24717},{"id":21,"type":12,"linkType":22},{"sys":24719},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24721,"metaTitle":341,"metaDescription":342,"mainTitle":24722,"subtitle":360,"heroImage":24737,"ctaButton":383,"ctaLink":384},[340],{"data":24723,"content":24724,"nodeType":74},{},[24725,24731],{"data":24726,"content":24727,"nodeType":78},{},[24728],{"data":24729,"marks":24730,"value":352,"nodeType":82},{},[],{"data":24732,"content":24733,"nodeType":87},{},[24734],{"data":24735,"marks":24736,"value":359,"nodeType":82},{},[],{"metadata":24738,"sys":24741,"fields":24746},{"tags":24739,"concepts":24740},[],[],{"space":24742,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24744,"publishedVersion":62,"revision":44,"locale":29},{"sys":24743},{"type":12,"linkType":13,"id":14},{"sys":24745},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24747},{"url":375,"details":24748,"fileName":381,"contentType":382},{"size":377,"image":24749},{"width":379,"height":380},{"sys":24751,"fields":24754},{"id":24752,"createdAt":24753},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":24755,"slug":24756,"articleIntro":24755,"category":24757},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[24758],{"metadata":24759,"sys":24762,"fields":24769},{"tags":24760,"concepts":24761},[],[],{"space":24763,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24765,"publishedVersion":331,"revision":62,"contentType":24767,"locale":29},{"sys":24764},{"type":12,"linkType":13,"id":14},{"sys":24766},{"id":21,"type":12,"linkType":22},{"sys":24768},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24770,"metaTitle":341,"metaDescription":342,"mainTitle":24771,"subtitle":360,"heroImage":24786,"ctaButton":383,"ctaLink":384},[340],{"data":24772,"content":24773,"nodeType":74},{},[24774,24780],{"data":24775,"content":24776,"nodeType":78},{},[24777],{"data":24778,"marks":24779,"value":352,"nodeType":82},{},[],{"data":24781,"content":24782,"nodeType":87},{},[24783],{"data":24784,"marks":24785,"value":359,"nodeType":82},{},[],{"metadata":24787,"sys":24790,"fields":24795},{"tags":24788,"concepts":24789},[],[],{"space":24791,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24793,"publishedVersion":62,"revision":44,"locale":29},{"sys":24792},{"type":12,"linkType":13,"id":14},{"sys":24794},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24796},{"url":375,"details":24797,"fileName":381,"contentType":382},{"size":377,"image":24798},{"width":379,"height":380},{"sys":24800,"fields":24803},{"id":24801,"createdAt":24802},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24804,"slug":24805,"articleIntro":24804,"category":24806},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24807],{"metadata":24808,"sys":24811,"fields":24818},{"tags":24809,"concepts":24810},[],[],{"space":24812,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24814,"publishedVersion":331,"revision":62,"contentType":24816,"locale":29},{"sys":24813},{"type":12,"linkType":13,"id":14},{"sys":24815},{"id":21,"type":12,"linkType":22},{"sys":24817},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24819,"metaTitle":341,"metaDescription":342,"mainTitle":24820,"subtitle":360,"heroImage":24835,"ctaButton":383,"ctaLink":384},[340],{"data":24821,"content":24822,"nodeType":74},{},[24823,24829],{"data":24824,"content":24825,"nodeType":78},{},[24826],{"data":24827,"marks":24828,"value":352,"nodeType":82},{},[],{"data":24830,"content":24831,"nodeType":87},{},[24832],{"data":24833,"marks":24834,"value":359,"nodeType":82},{},[],{"metadata":24836,"sys":24839,"fields":24844},{"tags":24837,"concepts":24838},[],[],{"space":24840,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24842,"publishedVersion":62,"revision":44,"locale":29},{"sys":24841},{"type":12,"linkType":13,"id":14},{"sys":24843},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24845},{"url":375,"details":24846,"fileName":381,"contentType":382},{"size":377,"image":24847},{"width":379,"height":380},{"sys":24849,"fields":24852},{"id":24850,"createdAt":24851},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":24853,"slug":24854,"articleIntro":24853,"category":24855},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[24856],{"metadata":24857,"sys":24860,"fields":24867},{"tags":24858,"concepts":24859},[],[],{"space":24861,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24863,"publishedVersion":331,"revision":62,"contentType":24865,"locale":29},{"sys":24862},{"type":12,"linkType":13,"id":14},{"sys":24864},{"id":21,"type":12,"linkType":22},{"sys":24866},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24868,"metaTitle":341,"metaDescription":342,"mainTitle":24869,"subtitle":360,"heroImage":24884,"ctaButton":383,"ctaLink":384},[340],{"data":24870,"content":24871,"nodeType":74},{},[24872,24878],{"data":24873,"content":24874,"nodeType":78},{},[24875],{"data":24876,"marks":24877,"value":352,"nodeType":82},{},[],{"data":24879,"content":24880,"nodeType":87},{},[24881],{"data":24882,"marks":24883,"value":359,"nodeType":82},{},[],{"metadata":24885,"sys":24888,"fields":24893},{"tags":24886,"concepts":24887},[],[],{"space":24889,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24891,"publishedVersion":62,"revision":44,"locale":29},{"sys":24890},{"type":12,"linkType":13,"id":14},{"sys":24892},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24894},{"url":375,"details":24895,"fileName":381,"contentType":382},{"size":377,"image":24896},{"width":379,"height":380},{"sys":24898,"fields":24901},{"id":24899,"createdAt":24900},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":24902,"slug":24903,"articleIntro":24902,"category":24904},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[24905],{"metadata":24906,"sys":24909,"fields":24916},{"tags":24907,"concepts":24908},[],[],{"space":24910,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24912,"publishedVersion":331,"revision":62,"contentType":24914,"locale":29},{"sys":24911},{"type":12,"linkType":13,"id":14},{"sys":24913},{"id":21,"type":12,"linkType":22},{"sys":24915},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24917,"metaTitle":341,"metaDescription":342,"mainTitle":24918,"subtitle":360,"heroImage":24933,"ctaButton":383,"ctaLink":384},[340],{"data":24919,"content":24920,"nodeType":74},{},[24921,24927],{"data":24922,"content":24923,"nodeType":78},{},[24924],{"data":24925,"marks":24926,"value":352,"nodeType":82},{},[],{"data":24928,"content":24929,"nodeType":87},{},[24930],{"data":24931,"marks":24932,"value":359,"nodeType":82},{},[],{"metadata":24934,"sys":24937,"fields":24942},{"tags":24935,"concepts":24936},[],[],{"space":24938,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24940,"publishedVersion":62,"revision":44,"locale":29},{"sys":24939},{"type":12,"linkType":13,"id":14},{"sys":24941},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24943},{"url":375,"details":24944,"fileName":381,"contentType":382},{"size":377,"image":24945},{"width":379,"height":380},{"sys":24947,"fields":24950},{"id":24948,"createdAt":24949},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":24951,"slug":24952,"articleIntro":-1,"category":24953},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[24954],{"metadata":24955,"sys":24958,"fields":24965},{"tags":24956,"concepts":24957},[],[],{"space":24959,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":24961,"publishedVersion":331,"revision":62,"contentType":24963,"locale":29},{"sys":24960},{"type":12,"linkType":13,"id":14},{"sys":24962},{"id":21,"type":12,"linkType":22},{"sys":24964},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":24966,"metaTitle":341,"metaDescription":342,"mainTitle":24967,"subtitle":360,"heroImage":24982,"ctaButton":383,"ctaLink":384},[340],{"data":24968,"content":24969,"nodeType":74},{},[24970,24976],{"data":24971,"content":24972,"nodeType":78},{},[24973],{"data":24974,"marks":24975,"value":352,"nodeType":82},{},[],{"data":24977,"content":24978,"nodeType":87},{},[24979],{"data":24980,"marks":24981,"value":359,"nodeType":82},{},[],{"metadata":24983,"sys":24986,"fields":24991},{"tags":24984,"concepts":24985},[],[],{"space":24987,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":24989,"publishedVersion":62,"revision":44,"locale":29},{"sys":24988},{"type":12,"linkType":13,"id":14},{"sys":24990},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":24992},{"url":375,"details":24993,"fileName":381,"contentType":382},{"size":377,"image":24994},{"width":379,"height":380},{"sys":24996,"fields":24999},{"id":24997,"createdAt":24998},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":25000,"slug":25001,"articleIntro":-1,"category":25002},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[25003],{"metadata":25004,"sys":25007,"fields":25014},{"tags":25005,"concepts":25006},[],[],{"space":25008,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25010,"publishedVersion":331,"revision":62,"contentType":25012,"locale":29},{"sys":25009},{"type":12,"linkType":13,"id":14},{"sys":25011},{"id":21,"type":12,"linkType":22},{"sys":25013},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25015,"metaTitle":341,"metaDescription":342,"mainTitle":25016,"subtitle":360,"heroImage":25031,"ctaButton":383,"ctaLink":384},[340],{"data":25017,"content":25018,"nodeType":74},{},[25019,25025],{"data":25020,"content":25021,"nodeType":78},{},[25022],{"data":25023,"marks":25024,"value":352,"nodeType":82},{},[],{"data":25026,"content":25027,"nodeType":87},{},[25028],{"data":25029,"marks":25030,"value":359,"nodeType":82},{},[],{"metadata":25032,"sys":25035,"fields":25040},{"tags":25033,"concepts":25034},[],[],{"space":25036,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25038,"publishedVersion":62,"revision":44,"locale":29},{"sys":25037},{"type":12,"linkType":13,"id":14},{"sys":25039},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25041},{"url":375,"details":25042,"fileName":381,"contentType":382},{"size":377,"image":25043},{"width":379,"height":380},{"sys":25045,"fields":25048},{"id":25046,"createdAt":25047},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":25049,"slug":25050,"articleIntro":25049,"category":25051},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[25052],{"metadata":25053,"sys":25056,"fields":25063},{"tags":25054,"concepts":25055},[],[],{"space":25057,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25059,"publishedVersion":331,"revision":62,"contentType":25061,"locale":29},{"sys":25058},{"type":12,"linkType":13,"id":14},{"sys":25060},{"id":21,"type":12,"linkType":22},{"sys":25062},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25064,"metaTitle":341,"metaDescription":342,"mainTitle":25065,"subtitle":360,"heroImage":25080,"ctaButton":383,"ctaLink":384},[340],{"data":25066,"content":25067,"nodeType":74},{},[25068,25074],{"data":25069,"content":25070,"nodeType":78},{},[25071],{"data":25072,"marks":25073,"value":352,"nodeType":82},{},[],{"data":25075,"content":25076,"nodeType":87},{},[25077],{"data":25078,"marks":25079,"value":359,"nodeType":82},{},[],{"metadata":25081,"sys":25084,"fields":25089},{"tags":25082,"concepts":25083},[],[],{"space":25085,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25087,"publishedVersion":62,"revision":44,"locale":29},{"sys":25086},{"type":12,"linkType":13,"id":14},{"sys":25088},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25090},{"url":375,"details":25091,"fileName":381,"contentType":382},{"size":377,"image":25092},{"width":379,"height":380},{"sys":25094,"fields":25097},{"id":25095,"createdAt":25096},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":25098,"slug":25099,"articleIntro":25098,"category":25100},"Compte 451 - Groupe","compte-451-groupe",[25101],{"metadata":25102,"sys":25105,"fields":25112},{"tags":25103,"concepts":25104},[],[],{"space":25106,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25108,"publishedVersion":331,"revision":62,"contentType":25110,"locale":29},{"sys":25107},{"type":12,"linkType":13,"id":14},{"sys":25109},{"id":21,"type":12,"linkType":22},{"sys":25111},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25113,"metaTitle":341,"metaDescription":342,"mainTitle":25114,"subtitle":360,"heroImage":25129,"ctaButton":383,"ctaLink":384},[340],{"data":25115,"content":25116,"nodeType":74},{},[25117,25123],{"data":25118,"content":25119,"nodeType":78},{},[25120],{"data":25121,"marks":25122,"value":352,"nodeType":82},{},[],{"data":25124,"content":25125,"nodeType":87},{},[25126],{"data":25127,"marks":25128,"value":359,"nodeType":82},{},[],{"metadata":25130,"sys":25133,"fields":25138},{"tags":25131,"concepts":25132},[],[],{"space":25134,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25136,"publishedVersion":62,"revision":44,"locale":29},{"sys":25135},{"type":12,"linkType":13,"id":14},{"sys":25137},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25139},{"url":375,"details":25140,"fileName":381,"contentType":382},{"size":377,"image":25141},{"width":379,"height":380},{"sys":25143,"fields":25146},{"id":25144,"createdAt":25145},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":25147,"slug":25148,"articleIntro":25147,"category":25149},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[25150],{"metadata":25151,"sys":25154,"fields":25161},{"tags":25152,"concepts":25153},[],[],{"space":25155,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25157,"publishedVersion":331,"revision":62,"contentType":25159,"locale":29},{"sys":25156},{"type":12,"linkType":13,"id":14},{"sys":25158},{"id":21,"type":12,"linkType":22},{"sys":25160},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25162,"metaTitle":341,"metaDescription":342,"mainTitle":25163,"subtitle":360,"heroImage":25178,"ctaButton":383,"ctaLink":384},[340],{"data":25164,"content":25165,"nodeType":74},{},[25166,25172],{"data":25167,"content":25168,"nodeType":78},{},[25169],{"data":25170,"marks":25171,"value":352,"nodeType":82},{},[],{"data":25173,"content":25174,"nodeType":87},{},[25175],{"data":25176,"marks":25177,"value":359,"nodeType":82},{},[],{"metadata":25179,"sys":25182,"fields":25187},{"tags":25180,"concepts":25181},[],[],{"space":25183,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25185,"publishedVersion":62,"revision":44,"locale":29},{"sys":25184},{"type":12,"linkType":13,"id":14},{"sys":25186},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25188},{"url":375,"details":25189,"fileName":381,"contentType":382},{"size":377,"image":25190},{"width":379,"height":380},{"sys":25192,"fields":25195},{"id":25193,"createdAt":25194},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":25196,"slug":25197,"articleIntro":25196,"category":25198},"7083 - Locations diverses","compte-7083-locations-diverses",[25199],{"metadata":25200,"sys":25203,"fields":25210},{"tags":25201,"concepts":25202},[],[],{"space":25204,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25206,"publishedVersion":331,"revision":62,"contentType":25208,"locale":29},{"sys":25205},{"type":12,"linkType":13,"id":14},{"sys":25207},{"id":21,"type":12,"linkType":22},{"sys":25209},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25211,"metaTitle":341,"metaDescription":342,"mainTitle":25212,"subtitle":360,"heroImage":25227,"ctaButton":383,"ctaLink":384},[340],{"data":25213,"content":25214,"nodeType":74},{},[25215,25221],{"data":25216,"content":25217,"nodeType":78},{},[25218],{"data":25219,"marks":25220,"value":352,"nodeType":82},{},[],{"data":25222,"content":25223,"nodeType":87},{},[25224],{"data":25225,"marks":25226,"value":359,"nodeType":82},{},[],{"metadata":25228,"sys":25231,"fields":25236},{"tags":25229,"concepts":25230},[],[],{"space":25232,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25234,"publishedVersion":62,"revision":44,"locale":29},{"sys":25233},{"type":12,"linkType":13,"id":14},{"sys":25235},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25237},{"url":375,"details":25238,"fileName":381,"contentType":382},{"size":377,"image":25239},{"width":379,"height":380},{"sys":25241,"fields":25244},{"id":25242,"createdAt":25243},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":25245,"slug":25246,"articleIntro":25245,"category":25247},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[25248],{"metadata":25249,"sys":25252,"fields":25259},{"tags":25250,"concepts":25251},[],[],{"space":25253,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25255,"publishedVersion":331,"revision":62,"contentType":25257,"locale":29},{"sys":25254},{"type":12,"linkType":13,"id":14},{"sys":25256},{"id":21,"type":12,"linkType":22},{"sys":25258},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25260,"metaTitle":341,"metaDescription":342,"mainTitle":25261,"subtitle":360,"heroImage":25276,"ctaButton":383,"ctaLink":384},[340],{"data":25262,"content":25263,"nodeType":74},{},[25264,25270],{"data":25265,"content":25266,"nodeType":78},{},[25267],{"data":25268,"marks":25269,"value":352,"nodeType":82},{},[],{"data":25271,"content":25272,"nodeType":87},{},[25273],{"data":25274,"marks":25275,"value":359,"nodeType":82},{},[],{"metadata":25277,"sys":25280,"fields":25285},{"tags":25278,"concepts":25279},[],[],{"space":25281,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25283,"publishedVersion":62,"revision":44,"locale":29},{"sys":25282},{"type":12,"linkType":13,"id":14},{"sys":25284},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25286},{"url":375,"details":25287,"fileName":381,"contentType":382},{"size":377,"image":25288},{"width":379,"height":380},{"sys":25290,"fields":25293},{"id":25291,"createdAt":25292},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":25294,"slug":25295,"articleIntro":25294,"category":25296},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[25297],{"metadata":25298,"sys":25301,"fields":25308},{"tags":25299,"concepts":25300},[],[],{"space":25302,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25304,"publishedVersion":331,"revision":62,"contentType":25306,"locale":29},{"sys":25303},{"type":12,"linkType":13,"id":14},{"sys":25305},{"id":21,"type":12,"linkType":22},{"sys":25307},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25309,"metaTitle":341,"metaDescription":342,"mainTitle":25310,"subtitle":360,"heroImage":25325,"ctaButton":383,"ctaLink":384},[340],{"data":25311,"content":25312,"nodeType":74},{},[25313,25319],{"data":25314,"content":25315,"nodeType":78},{},[25316],{"data":25317,"marks":25318,"value":352,"nodeType":82},{},[],{"data":25320,"content":25321,"nodeType":87},{},[25322],{"data":25323,"marks":25324,"value":359,"nodeType":82},{},[],{"metadata":25326,"sys":25329,"fields":25334},{"tags":25327,"concepts":25328},[],[],{"space":25330,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25332,"publishedVersion":62,"revision":44,"locale":29},{"sys":25331},{"type":12,"linkType":13,"id":14},{"sys":25333},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25335},{"url":375,"details":25336,"fileName":381,"contentType":382},{"size":377,"image":25337},{"width":379,"height":380},{"sys":25339,"fields":25342},{"id":25340,"createdAt":25341},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":25343,"slug":25344,"articleIntro":25343,"category":25345},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[25346],{"metadata":25347,"sys":25350,"fields":25357},{"tags":25348,"concepts":25349},[],[],{"space":25351,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25353,"publishedVersion":331,"revision":62,"contentType":25355,"locale":29},{"sys":25352},{"type":12,"linkType":13,"id":14},{"sys":25354},{"id":21,"type":12,"linkType":22},{"sys":25356},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25358,"metaTitle":341,"metaDescription":342,"mainTitle":25359,"subtitle":360,"heroImage":25374,"ctaButton":383,"ctaLink":384},[340],{"data":25360,"content":25361,"nodeType":74},{},[25362,25368],{"data":25363,"content":25364,"nodeType":78},{},[25365],{"data":25366,"marks":25367,"value":352,"nodeType":82},{},[],{"data":25369,"content":25370,"nodeType":87},{},[25371],{"data":25372,"marks":25373,"value":359,"nodeType":82},{},[],{"metadata":25375,"sys":25378,"fields":25383},{"tags":25376,"concepts":25377},[],[],{"space":25379,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25381,"publishedVersion":62,"revision":44,"locale":29},{"sys":25380},{"type":12,"linkType":13,"id":14},{"sys":25382},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25384},{"url":375,"details":25385,"fileName":381,"contentType":382},{"size":377,"image":25386},{"width":379,"height":380},{"sys":25388,"fields":25391},{"id":25389,"createdAt":25390},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":25392,"slug":25393,"articleIntro":-1,"category":25394},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[25395],{"metadata":25396,"sys":25399,"fields":25406},{"tags":25397,"concepts":25398},[],[],{"space":25400,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25402,"publishedVersion":331,"revision":62,"contentType":25404,"locale":29},{"sys":25401},{"type":12,"linkType":13,"id":14},{"sys":25403},{"id":21,"type":12,"linkType":22},{"sys":25405},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25407,"metaTitle":341,"metaDescription":342,"mainTitle":25408,"subtitle":360,"heroImage":25423,"ctaButton":383,"ctaLink":384},[340],{"data":25409,"content":25410,"nodeType":74},{},[25411,25417],{"data":25412,"content":25413,"nodeType":78},{},[25414],{"data":25415,"marks":25416,"value":352,"nodeType":82},{},[],{"data":25418,"content":25419,"nodeType":87},{},[25420],{"data":25421,"marks":25422,"value":359,"nodeType":82},{},[],{"metadata":25424,"sys":25427,"fields":25432},{"tags":25425,"concepts":25426},[],[],{"space":25428,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25430,"publishedVersion":62,"revision":44,"locale":29},{"sys":25429},{"type":12,"linkType":13,"id":14},{"sys":25431},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25433},{"url":375,"details":25434,"fileName":381,"contentType":382},{"size":377,"image":25435},{"width":379,"height":380},{"sys":25437,"fields":25440},{"id":25438,"createdAt":25439},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":25441,"slug":25442,"articleIntro":-1,"category":25443},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[25444],{"metadata":25445,"sys":25448,"fields":25455},{"tags":25446,"concepts":25447},[],[],{"space":25449,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25451,"publishedVersion":331,"revision":62,"contentType":25453,"locale":29},{"sys":25450},{"type":12,"linkType":13,"id":14},{"sys":25452},{"id":21,"type":12,"linkType":22},{"sys":25454},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25456,"metaTitle":341,"metaDescription":342,"mainTitle":25457,"subtitle":360,"heroImage":25472,"ctaButton":383,"ctaLink":384},[340],{"data":25458,"content":25459,"nodeType":74},{},[25460,25466],{"data":25461,"content":25462,"nodeType":78},{},[25463],{"data":25464,"marks":25465,"value":352,"nodeType":82},{},[],{"data":25467,"content":25468,"nodeType":87},{},[25469],{"data":25470,"marks":25471,"value":359,"nodeType":82},{},[],{"metadata":25473,"sys":25476,"fields":25481},{"tags":25474,"concepts":25475},[],[],{"space":25477,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25479,"publishedVersion":62,"revision":44,"locale":29},{"sys":25478},{"type":12,"linkType":13,"id":14},{"sys":25480},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25482},{"url":375,"details":25483,"fileName":381,"contentType":382},{"size":377,"image":25484},{"width":379,"height":380},{"sys":25486,"fields":25489},{"id":25487,"createdAt":25488},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":25490,"slug":25491,"articleIntro":-1,"category":25492},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[25493],{"metadata":25494,"sys":25497,"fields":25504},{"tags":25495,"concepts":25496},[],[],{"space":25498,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25500,"publishedVersion":331,"revision":62,"contentType":25502,"locale":29},{"sys":25499},{"type":12,"linkType":13,"id":14},{"sys":25501},{"id":21,"type":12,"linkType":22},{"sys":25503},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25505,"metaTitle":341,"metaDescription":342,"mainTitle":25506,"subtitle":360,"heroImage":25521,"ctaButton":383,"ctaLink":384},[340],{"data":25507,"content":25508,"nodeType":74},{},[25509,25515],{"data":25510,"content":25511,"nodeType":78},{},[25512],{"data":25513,"marks":25514,"value":352,"nodeType":82},{},[],{"data":25516,"content":25517,"nodeType":87},{},[25518],{"data":25519,"marks":25520,"value":359,"nodeType":82},{},[],{"metadata":25522,"sys":25525,"fields":25530},{"tags":25523,"concepts":25524},[],[],{"space":25526,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25528,"publishedVersion":62,"revision":44,"locale":29},{"sys":25527},{"type":12,"linkType":13,"id":14},{"sys":25529},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25531},{"url":375,"details":25532,"fileName":381,"contentType":382},{"size":377,"image":25533},{"width":379,"height":380},{"sys":25535,"fields":25538},{"id":25536,"createdAt":25537},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":25539,"slug":25540,"articleIntro":25539,"category":25541},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[25542],{"metadata":25543,"sys":25546,"fields":25553},{"tags":25544,"concepts":25545},[],[],{"space":25547,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25549,"publishedVersion":331,"revision":62,"contentType":25551,"locale":29},{"sys":25548},{"type":12,"linkType":13,"id":14},{"sys":25550},{"id":21,"type":12,"linkType":22},{"sys":25552},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25554,"metaTitle":341,"metaDescription":342,"mainTitle":25555,"subtitle":360,"heroImage":25570,"ctaButton":383,"ctaLink":384},[340],{"data":25556,"content":25557,"nodeType":74},{},[25558,25564],{"data":25559,"content":25560,"nodeType":78},{},[25561],{"data":25562,"marks":25563,"value":352,"nodeType":82},{},[],{"data":25565,"content":25566,"nodeType":87},{},[25567],{"data":25568,"marks":25569,"value":359,"nodeType":82},{},[],{"metadata":25571,"sys":25574,"fields":25579},{"tags":25572,"concepts":25573},[],[],{"space":25575,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25577,"publishedVersion":62,"revision":44,"locale":29},{"sys":25576},{"type":12,"linkType":13,"id":14},{"sys":25578},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25580},{"url":375,"details":25581,"fileName":381,"contentType":382},{"size":377,"image":25582},{"width":379,"height":380},{"sys":25584,"fields":25587},{"id":25585,"createdAt":25586},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":25588,"slug":25589,"articleIntro":25588,"category":25590},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[25591],{"metadata":25592,"sys":25595,"fields":25602},{"tags":25593,"concepts":25594},[],[],{"space":25596,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25598,"publishedVersion":331,"revision":62,"contentType":25600,"locale":29},{"sys":25597},{"type":12,"linkType":13,"id":14},{"sys":25599},{"id":21,"type":12,"linkType":22},{"sys":25601},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25603,"metaTitle":341,"metaDescription":342,"mainTitle":25604,"subtitle":360,"heroImage":25619,"ctaButton":383,"ctaLink":384},[340],{"data":25605,"content":25606,"nodeType":74},{},[25607,25613],{"data":25608,"content":25609,"nodeType":78},{},[25610],{"data":25611,"marks":25612,"value":352,"nodeType":82},{},[],{"data":25614,"content":25615,"nodeType":87},{},[25616],{"data":25617,"marks":25618,"value":359,"nodeType":82},{},[],{"metadata":25620,"sys":25623,"fields":25628},{"tags":25621,"concepts":25622},[],[],{"space":25624,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25626,"publishedVersion":62,"revision":44,"locale":29},{"sys":25625},{"type":12,"linkType":13,"id":14},{"sys":25627},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25629},{"url":375,"details":25630,"fileName":381,"contentType":382},{"size":377,"image":25631},{"width":379,"height":380},{"sys":25633,"fields":25636},{"id":25634,"createdAt":25635},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":25637,"slug":25638,"articleIntro":25637,"category":25639},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[25640],{"metadata":25641,"sys":25644,"fields":25651},{"tags":25642,"concepts":25643},[],[],{"space":25645,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25647,"publishedVersion":331,"revision":62,"contentType":25649,"locale":29},{"sys":25646},{"type":12,"linkType":13,"id":14},{"sys":25648},{"id":21,"type":12,"linkType":22},{"sys":25650},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25652,"metaTitle":341,"metaDescription":342,"mainTitle":25653,"subtitle":360,"heroImage":25668,"ctaButton":383,"ctaLink":384},[340],{"data":25654,"content":25655,"nodeType":74},{},[25656,25662],{"data":25657,"content":25658,"nodeType":78},{},[25659],{"data":25660,"marks":25661,"value":352,"nodeType":82},{},[],{"data":25663,"content":25664,"nodeType":87},{},[25665],{"data":25666,"marks":25667,"value":359,"nodeType":82},{},[],{"metadata":25669,"sys":25672,"fields":25677},{"tags":25670,"concepts":25671},[],[],{"space":25673,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25675,"publishedVersion":62,"revision":44,"locale":29},{"sys":25674},{"type":12,"linkType":13,"id":14},{"sys":25676},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25678},{"url":375,"details":25679,"fileName":381,"contentType":382},{"size":377,"image":25680},{"width":379,"height":380},{"sys":25682,"fields":25685},{"id":25683,"createdAt":25684},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25686,"slug":25687,"articleIntro":-1,"category":25688},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25689],{"metadata":25690,"sys":25693,"fields":25700},{"tags":25691,"concepts":25692},[],[],{"space":25694,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25696,"publishedVersion":331,"revision":62,"contentType":25698,"locale":29},{"sys":25695},{"type":12,"linkType":13,"id":14},{"sys":25697},{"id":21,"type":12,"linkType":22},{"sys":25699},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25701,"metaTitle":341,"metaDescription":342,"mainTitle":25702,"subtitle":360,"heroImage":25717,"ctaButton":383,"ctaLink":384},[340],{"data":25703,"content":25704,"nodeType":74},{},[25705,25711],{"data":25706,"content":25707,"nodeType":78},{},[25708],{"data":25709,"marks":25710,"value":352,"nodeType":82},{},[],{"data":25712,"content":25713,"nodeType":87},{},[25714],{"data":25715,"marks":25716,"value":359,"nodeType":82},{},[],{"metadata":25718,"sys":25721,"fields":25726},{"tags":25719,"concepts":25720},[],[],{"space":25722,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25724,"publishedVersion":62,"revision":44,"locale":29},{"sys":25723},{"type":12,"linkType":13,"id":14},{"sys":25725},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25727},{"url":375,"details":25728,"fileName":381,"contentType":382},{"size":377,"image":25729},{"width":379,"height":380},{"sys":25731,"fields":25734},{"id":25732,"createdAt":25733},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":25735,"slug":25736,"articleIntro":25735,"category":25737},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[25738],{"metadata":25739,"sys":25742,"fields":25749},{"tags":25740,"concepts":25741},[],[],{"space":25743,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25745,"publishedVersion":331,"revision":62,"contentType":25747,"locale":29},{"sys":25744},{"type":12,"linkType":13,"id":14},{"sys":25746},{"id":21,"type":12,"linkType":22},{"sys":25748},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25750,"metaTitle":341,"metaDescription":342,"mainTitle":25751,"subtitle":360,"heroImage":25766,"ctaButton":383,"ctaLink":384},[340],{"data":25752,"content":25753,"nodeType":74},{},[25754,25760],{"data":25755,"content":25756,"nodeType":78},{},[25757],{"data":25758,"marks":25759,"value":352,"nodeType":82},{},[],{"data":25761,"content":25762,"nodeType":87},{},[25763],{"data":25764,"marks":25765,"value":359,"nodeType":82},{},[],{"metadata":25767,"sys":25770,"fields":25775},{"tags":25768,"concepts":25769},[],[],{"space":25771,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25773,"publishedVersion":62,"revision":44,"locale":29},{"sys":25772},{"type":12,"linkType":13,"id":14},{"sys":25774},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25776},{"url":375,"details":25777,"fileName":381,"contentType":382},{"size":377,"image":25778},{"width":379,"height":380},{"sys":25780,"fields":25783},{"id":25781,"createdAt":25782},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":25784,"slug":25785,"articleIntro":-1,"category":25786},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[25787],{"metadata":25788,"sys":25791,"fields":25798},{"tags":25789,"concepts":25790},[],[],{"space":25792,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25794,"publishedVersion":331,"revision":62,"contentType":25796,"locale":29},{"sys":25793},{"type":12,"linkType":13,"id":14},{"sys":25795},{"id":21,"type":12,"linkType":22},{"sys":25797},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25799,"metaTitle":341,"metaDescription":342,"mainTitle":25800,"subtitle":360,"heroImage":25815,"ctaButton":383,"ctaLink":384},[340],{"data":25801,"content":25802,"nodeType":74},{},[25803,25809],{"data":25804,"content":25805,"nodeType":78},{},[25806],{"data":25807,"marks":25808,"value":352,"nodeType":82},{},[],{"data":25810,"content":25811,"nodeType":87},{},[25812],{"data":25813,"marks":25814,"value":359,"nodeType":82},{},[],{"metadata":25816,"sys":25819,"fields":25824},{"tags":25817,"concepts":25818},[],[],{"space":25820,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25822,"publishedVersion":62,"revision":44,"locale":29},{"sys":25821},{"type":12,"linkType":13,"id":14},{"sys":25823},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25825},{"url":375,"details":25826,"fileName":381,"contentType":382},{"size":377,"image":25827},{"width":379,"height":380},{"sys":25829,"fields":25832},{"id":25830,"createdAt":25831},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":25833,"slug":25834,"articleIntro":25833,"category":25835},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[25836],{"metadata":25837,"sys":25840,"fields":25847},{"tags":25838,"concepts":25839},[],[],{"space":25841,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25843,"publishedVersion":331,"revision":62,"contentType":25845,"locale":29},{"sys":25842},{"type":12,"linkType":13,"id":14},{"sys":25844},{"id":21,"type":12,"linkType":22},{"sys":25846},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25848,"metaTitle":341,"metaDescription":342,"mainTitle":25849,"subtitle":360,"heroImage":25864,"ctaButton":383,"ctaLink":384},[340],{"data":25850,"content":25851,"nodeType":74},{},[25852,25858],{"data":25853,"content":25854,"nodeType":78},{},[25855],{"data":25856,"marks":25857,"value":352,"nodeType":82},{},[],{"data":25859,"content":25860,"nodeType":87},{},[25861],{"data":25862,"marks":25863,"value":359,"nodeType":82},{},[],{"metadata":25865,"sys":25868,"fields":25873},{"tags":25866,"concepts":25867},[],[],{"space":25869,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25871,"publishedVersion":62,"revision":44,"locale":29},{"sys":25870},{"type":12,"linkType":13,"id":14},{"sys":25872},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25874},{"url":375,"details":25875,"fileName":381,"contentType":382},{"size":377,"image":25876},{"width":379,"height":380},{"sys":25878,"fields":25880},{"id":25879,"createdAt":17301},"3I5KJd4shZBebKbC7AQxh7",{"title":25881,"slug":25882,"articleIntro":25881,"category":25883},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[25884],{"metadata":25885,"sys":25888,"fields":25895},{"tags":25886,"concepts":25887},[],[],{"space":25889,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25891,"publishedVersion":331,"revision":62,"contentType":25893,"locale":29},{"sys":25890},{"type":12,"linkType":13,"id":14},{"sys":25892},{"id":21,"type":12,"linkType":22},{"sys":25894},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25896,"metaTitle":341,"metaDescription":342,"mainTitle":25897,"subtitle":360,"heroImage":25912,"ctaButton":383,"ctaLink":384},[340],{"data":25898,"content":25899,"nodeType":74},{},[25900,25906],{"data":25901,"content":25902,"nodeType":78},{},[25903],{"data":25904,"marks":25905,"value":352,"nodeType":82},{},[],{"data":25907,"content":25908,"nodeType":87},{},[25909],{"data":25910,"marks":25911,"value":359,"nodeType":82},{},[],{"metadata":25913,"sys":25916,"fields":25921},{"tags":25914,"concepts":25915},[],[],{"space":25917,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25919,"publishedVersion":62,"revision":44,"locale":29},{"sys":25918},{"type":12,"linkType":13,"id":14},{"sys":25920},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25922},{"url":375,"details":25923,"fileName":381,"contentType":382},{"size":377,"image":25924},{"width":379,"height":380},{"sys":25926,"fields":25929},{"id":25927,"createdAt":25928},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":25930,"slug":25931,"articleIntro":25930,"category":25932},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[25933],{"metadata":25934,"sys":25937,"fields":25944},{"tags":25935,"concepts":25936},[],[],{"space":25938,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25940,"publishedVersion":331,"revision":62,"contentType":25942,"locale":29},{"sys":25939},{"type":12,"linkType":13,"id":14},{"sys":25941},{"id":21,"type":12,"linkType":22},{"sys":25943},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25945,"metaTitle":341,"metaDescription":342,"mainTitle":25946,"subtitle":360,"heroImage":25961,"ctaButton":383,"ctaLink":384},[340],{"data":25947,"content":25948,"nodeType":74},{},[25949,25955],{"data":25950,"content":25951,"nodeType":78},{},[25952],{"data":25953,"marks":25954,"value":352,"nodeType":82},{},[],{"data":25956,"content":25957,"nodeType":87},{},[25958],{"data":25959,"marks":25960,"value":359,"nodeType":82},{},[],{"metadata":25962,"sys":25965,"fields":25970},{"tags":25963,"concepts":25964},[],[],{"space":25966,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":25968,"publishedVersion":62,"revision":44,"locale":29},{"sys":25967},{"type":12,"linkType":13,"id":14},{"sys":25969},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":25971},{"url":375,"details":25972,"fileName":381,"contentType":382},{"size":377,"image":25973},{"width":379,"height":380},{"sys":25975,"fields":25978},{"id":25976,"createdAt":25977},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":25979,"slug":25980,"articleIntro":-1,"category":25981},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[25982],{"metadata":25983,"sys":25986,"fields":25993},{"tags":25984,"concepts":25985},[],[],{"space":25987,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":25989,"publishedVersion":331,"revision":62,"contentType":25991,"locale":29},{"sys":25988},{"type":12,"linkType":13,"id":14},{"sys":25990},{"id":21,"type":12,"linkType":22},{"sys":25992},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":25994,"metaTitle":341,"metaDescription":342,"mainTitle":25995,"subtitle":360,"heroImage":26010,"ctaButton":383,"ctaLink":384},[340],{"data":25996,"content":25997,"nodeType":74},{},[25998,26004],{"data":25999,"content":26000,"nodeType":78},{},[26001],{"data":26002,"marks":26003,"value":352,"nodeType":82},{},[],{"data":26005,"content":26006,"nodeType":87},{},[26007],{"data":26008,"marks":26009,"value":359,"nodeType":82},{},[],{"metadata":26011,"sys":26014,"fields":26019},{"tags":26012,"concepts":26013},[],[],{"space":26015,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26017,"publishedVersion":62,"revision":44,"locale":29},{"sys":26016},{"type":12,"linkType":13,"id":14},{"sys":26018},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26020},{"url":375,"details":26021,"fileName":381,"contentType":382},{"size":377,"image":26022},{"width":379,"height":380},{"sys":26024,"fields":26027},{"id":26025,"createdAt":26026},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":26028,"slug":26029,"articleIntro":26028,"category":26030},"668 - Autres charges financières","compte-668-autres-charges-financieres",[26031],{"metadata":26032,"sys":26035,"fields":26042},{"tags":26033,"concepts":26034},[],[],{"space":26036,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26038,"publishedVersion":331,"revision":62,"contentType":26040,"locale":29},{"sys":26037},{"type":12,"linkType":13,"id":14},{"sys":26039},{"id":21,"type":12,"linkType":22},{"sys":26041},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26043,"metaTitle":341,"metaDescription":342,"mainTitle":26044,"subtitle":360,"heroImage":26059,"ctaButton":383,"ctaLink":384},[340],{"data":26045,"content":26046,"nodeType":74},{},[26047,26053],{"data":26048,"content":26049,"nodeType":78},{},[26050],{"data":26051,"marks":26052,"value":352,"nodeType":82},{},[],{"data":26054,"content":26055,"nodeType":87},{},[26056],{"data":26057,"marks":26058,"value":359,"nodeType":82},{},[],{"metadata":26060,"sys":26063,"fields":26068},{"tags":26061,"concepts":26062},[],[],{"space":26064,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26066,"publishedVersion":62,"revision":44,"locale":29},{"sys":26065},{"type":12,"linkType":13,"id":14},{"sys":26067},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26069},{"url":375,"details":26070,"fileName":381,"contentType":382},{"size":377,"image":26071},{"width":379,"height":380},{"sys":26073,"fields":26076},{"id":26074,"createdAt":26075},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":26077,"slug":26078,"articleIntro":26077,"category":26079},"1688 - Intérêts courus","compte-1688-interets-courus",[26080],{"metadata":26081,"sys":26084,"fields":26091},{"tags":26082,"concepts":26083},[],[],{"space":26085,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26087,"publishedVersion":331,"revision":62,"contentType":26089,"locale":29},{"sys":26086},{"type":12,"linkType":13,"id":14},{"sys":26088},{"id":21,"type":12,"linkType":22},{"sys":26090},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26092,"metaTitle":341,"metaDescription":342,"mainTitle":26093,"subtitle":360,"heroImage":26108,"ctaButton":383,"ctaLink":384},[340],{"data":26094,"content":26095,"nodeType":74},{},[26096,26102],{"data":26097,"content":26098,"nodeType":78},{},[26099],{"data":26100,"marks":26101,"value":352,"nodeType":82},{},[],{"data":26103,"content":26104,"nodeType":87},{},[26105],{"data":26106,"marks":26107,"value":359,"nodeType":82},{},[],{"metadata":26109,"sys":26112,"fields":26117},{"tags":26110,"concepts":26111},[],[],{"space":26113,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26115,"publishedVersion":62,"revision":44,"locale":29},{"sys":26114},{"type":12,"linkType":13,"id":14},{"sys":26116},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26118},{"url":375,"details":26119,"fileName":381,"contentType":382},{"size":377,"image":26120},{"width":379,"height":380},{"sys":26122,"fields":26125},{"id":26123,"createdAt":26124},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26126,"slug":26127,"articleIntro":26126,"category":26128},"72 - Production immobilisée","compte-72-production-immobilisee",[26129],{"metadata":26130,"sys":26133,"fields":26140},{"tags":26131,"concepts":26132},[],[],{"space":26134,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26136,"publishedVersion":331,"revision":62,"contentType":26138,"locale":29},{"sys":26135},{"type":12,"linkType":13,"id":14},{"sys":26137},{"id":21,"type":12,"linkType":22},{"sys":26139},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26141,"metaTitle":341,"metaDescription":342,"mainTitle":26142,"subtitle":360,"heroImage":26157,"ctaButton":383,"ctaLink":384},[340],{"data":26143,"content":26144,"nodeType":74},{},[26145,26151],{"data":26146,"content":26147,"nodeType":78},{},[26148],{"data":26149,"marks":26150,"value":352,"nodeType":82},{},[],{"data":26152,"content":26153,"nodeType":87},{},[26154],{"data":26155,"marks":26156,"value":359,"nodeType":82},{},[],{"metadata":26158,"sys":26161,"fields":26166},{"tags":26159,"concepts":26160},[],[],{"space":26162,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26164,"publishedVersion":62,"revision":44,"locale":29},{"sys":26163},{"type":12,"linkType":13,"id":14},{"sys":26165},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26167},{"url":375,"details":26168,"fileName":381,"contentType":382},{"size":377,"image":26169},{"width":379,"height":380},{"sys":26171,"fields":26174},{"id":26172,"createdAt":26173},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":26175,"slug":26176,"articleIntro":26175,"category":26177},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[26178],{"metadata":26179,"sys":26182,"fields":26189},{"tags":26180,"concepts":26181},[],[],{"space":26183,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26185,"publishedVersion":331,"revision":62,"contentType":26187,"locale":29},{"sys":26184},{"type":12,"linkType":13,"id":14},{"sys":26186},{"id":21,"type":12,"linkType":22},{"sys":26188},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26190,"metaTitle":341,"metaDescription":342,"mainTitle":26191,"subtitle":360,"heroImage":26206,"ctaButton":383,"ctaLink":384},[340],{"data":26192,"content":26193,"nodeType":74},{},[26194,26200],{"data":26195,"content":26196,"nodeType":78},{},[26197],{"data":26198,"marks":26199,"value":352,"nodeType":82},{},[],{"data":26201,"content":26202,"nodeType":87},{},[26203],{"data":26204,"marks":26205,"value":359,"nodeType":82},{},[],{"metadata":26207,"sys":26210,"fields":26215},{"tags":26208,"concepts":26209},[],[],{"space":26211,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26213,"publishedVersion":62,"revision":44,"locale":29},{"sys":26212},{"type":12,"linkType":13,"id":14},{"sys":26214},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26216},{"url":375,"details":26217,"fileName":381,"contentType":382},{"size":377,"image":26218},{"width":379,"height":380},{"sys":26220,"fields":26223},{"id":26221,"createdAt":26222},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":26224,"slug":26225,"articleIntro":26224,"category":26226},"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",[26227],{"metadata":26228,"sys":26231,"fields":26238},{"tags":26229,"concepts":26230},[],[],{"space":26232,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26234,"publishedVersion":331,"revision":62,"contentType":26236,"locale":29},{"sys":26233},{"type":12,"linkType":13,"id":14},{"sys":26235},{"id":21,"type":12,"linkType":22},{"sys":26237},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26239,"metaTitle":341,"metaDescription":342,"mainTitle":26240,"subtitle":360,"heroImage":26255,"ctaButton":383,"ctaLink":384},[340],{"data":26241,"content":26242,"nodeType":74},{},[26243,26249],{"data":26244,"content":26245,"nodeType":78},{},[26246],{"data":26247,"marks":26248,"value":352,"nodeType":82},{},[],{"data":26250,"content":26251,"nodeType":87},{},[26252],{"data":26253,"marks":26254,"value":359,"nodeType":82},{},[],{"metadata":26256,"sys":26259,"fields":26264},{"tags":26257,"concepts":26258},[],[],{"space":26260,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26262,"publishedVersion":62,"revision":44,"locale":29},{"sys":26261},{"type":12,"linkType":13,"id":14},{"sys":26263},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26265},{"url":375,"details":26266,"fileName":381,"contentType":382},{"size":377,"image":26267},{"width":379,"height":380},{"sys":26269,"fields":26272},{"id":26270,"createdAt":26271},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26273,"slug":26274,"articleIntro":26273,"category":26275},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26276],{"metadata":26277,"sys":26280,"fields":26287},{"tags":26278,"concepts":26279},[],[],{"space":26281,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26283,"publishedVersion":331,"revision":62,"contentType":26285,"locale":29},{"sys":26282},{"type":12,"linkType":13,"id":14},{"sys":26284},{"id":21,"type":12,"linkType":22},{"sys":26286},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26288,"metaTitle":341,"metaDescription":342,"mainTitle":26289,"subtitle":360,"heroImage":26304,"ctaButton":383,"ctaLink":384},[340],{"data":26290,"content":26291,"nodeType":74},{},[26292,26298],{"data":26293,"content":26294,"nodeType":78},{},[26295],{"data":26296,"marks":26297,"value":352,"nodeType":82},{},[],{"data":26299,"content":26300,"nodeType":87},{},[26301],{"data":26302,"marks":26303,"value":359,"nodeType":82},{},[],{"metadata":26305,"sys":26308,"fields":26313},{"tags":26306,"concepts":26307},[],[],{"space":26309,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26311,"publishedVersion":62,"revision":44,"locale":29},{"sys":26310},{"type":12,"linkType":13,"id":14},{"sys":26312},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26314},{"url":375,"details":26315,"fileName":381,"contentType":382},{"size":377,"image":26316},{"width":379,"height":380},{"sys":26318,"fields":26321},{"id":26319,"createdAt":26320},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":26322,"slug":26323,"articleIntro":26322,"category":26324},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[26325],{"metadata":26326,"sys":26329,"fields":26336},{"tags":26327,"concepts":26328},[],[],{"space":26330,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26332,"publishedVersion":331,"revision":62,"contentType":26334,"locale":29},{"sys":26331},{"type":12,"linkType":13,"id":14},{"sys":26333},{"id":21,"type":12,"linkType":22},{"sys":26335},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26337,"metaTitle":341,"metaDescription":342,"mainTitle":26338,"subtitle":360,"heroImage":26353,"ctaButton":383,"ctaLink":384},[340],{"data":26339,"content":26340,"nodeType":74},{},[26341,26347],{"data":26342,"content":26343,"nodeType":78},{},[26344],{"data":26345,"marks":26346,"value":352,"nodeType":82},{},[],{"data":26348,"content":26349,"nodeType":87},{},[26350],{"data":26351,"marks":26352,"value":359,"nodeType":82},{},[],{"metadata":26354,"sys":26357,"fields":26362},{"tags":26355,"concepts":26356},[],[],{"space":26358,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26360,"publishedVersion":62,"revision":44,"locale":29},{"sys":26359},{"type":12,"linkType":13,"id":14},{"sys":26361},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26363},{"url":375,"details":26364,"fileName":381,"contentType":382},{"size":377,"image":26365},{"width":379,"height":380},{"sys":26367,"fields":26370},{"id":26368,"createdAt":26369},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":26371,"slug":26372,"articleIntro":-1,"category":26373},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[26374],{"metadata":26375,"sys":26378,"fields":26385},{"tags":26376,"concepts":26377},[],[],{"space":26379,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26381,"publishedVersion":331,"revision":62,"contentType":26383,"locale":29},{"sys":26380},{"type":12,"linkType":13,"id":14},{"sys":26382},{"id":21,"type":12,"linkType":22},{"sys":26384},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26386,"metaTitle":341,"metaDescription":342,"mainTitle":26387,"subtitle":360,"heroImage":26402,"ctaButton":383,"ctaLink":384},[340],{"data":26388,"content":26389,"nodeType":74},{},[26390,26396],{"data":26391,"content":26392,"nodeType":78},{},[26393],{"data":26394,"marks":26395,"value":352,"nodeType":82},{},[],{"data":26397,"content":26398,"nodeType":87},{},[26399],{"data":26400,"marks":26401,"value":359,"nodeType":82},{},[],{"metadata":26403,"sys":26406,"fields":26411},{"tags":26404,"concepts":26405},[],[],{"space":26407,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26409,"publishedVersion":62,"revision":44,"locale":29},{"sys":26408},{"type":12,"linkType":13,"id":14},{"sys":26410},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26412},{"url":375,"details":26413,"fileName":381,"contentType":382},{"size":377,"image":26414},{"width":379,"height":380},{"sys":26416,"fields":26419},{"id":26417,"createdAt":26418},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":26420,"slug":26421,"articleIntro":-1,"category":26422},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[26423],{"metadata":26424,"sys":26427,"fields":26434},{"tags":26425,"concepts":26426},[],[],{"space":26428,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26430,"publishedVersion":331,"revision":62,"contentType":26432,"locale":29},{"sys":26429},{"type":12,"linkType":13,"id":14},{"sys":26431},{"id":21,"type":12,"linkType":22},{"sys":26433},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26435,"metaTitle":341,"metaDescription":342,"mainTitle":26436,"subtitle":360,"heroImage":26451,"ctaButton":383,"ctaLink":384},[340],{"data":26437,"content":26438,"nodeType":74},{},[26439,26445],{"data":26440,"content":26441,"nodeType":78},{},[26442],{"data":26443,"marks":26444,"value":352,"nodeType":82},{},[],{"data":26446,"content":26447,"nodeType":87},{},[26448],{"data":26449,"marks":26450,"value":359,"nodeType":82},{},[],{"metadata":26452,"sys":26455,"fields":26460},{"tags":26453,"concepts":26454},[],[],{"space":26456,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26458,"publishedVersion":62,"revision":44,"locale":29},{"sys":26457},{"type":12,"linkType":13,"id":14},{"sys":26459},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26461},{"url":375,"details":26462,"fileName":381,"contentType":382},{"size":377,"image":26463},{"width":379,"height":380},{"sys":26465,"fields":26468},{"id":26466,"createdAt":26467},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":26469,"slug":26470,"articleIntro":26469,"category":26471},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[26472],{"metadata":26473,"sys":26476,"fields":26483},{"tags":26474,"concepts":26475},[],[],{"space":26477,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26479,"publishedVersion":331,"revision":62,"contentType":26481,"locale":29},{"sys":26478},{"type":12,"linkType":13,"id":14},{"sys":26480},{"id":21,"type":12,"linkType":22},{"sys":26482},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26484,"metaTitle":341,"metaDescription":342,"mainTitle":26485,"subtitle":360,"heroImage":26500,"ctaButton":383,"ctaLink":384},[340],{"data":26486,"content":26487,"nodeType":74},{},[26488,26494],{"data":26489,"content":26490,"nodeType":78},{},[26491],{"data":26492,"marks":26493,"value":352,"nodeType":82},{},[],{"data":26495,"content":26496,"nodeType":87},{},[26497],{"data":26498,"marks":26499,"value":359,"nodeType":82},{},[],{"metadata":26501,"sys":26504,"fields":26509},{"tags":26502,"concepts":26503},[],[],{"space":26505,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26507,"publishedVersion":62,"revision":44,"locale":29},{"sys":26506},{"type":12,"linkType":13,"id":14},{"sys":26508},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26510},{"url":375,"details":26511,"fileName":381,"contentType":382},{"size":377,"image":26512},{"width":379,"height":380},{"sys":26514,"fields":26517},{"id":26515,"createdAt":26516},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":26518,"slug":26519,"articleIntro":26518,"category":26520},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[26521],{"metadata":26522,"sys":26525,"fields":26532},{"tags":26523,"concepts":26524},[],[],{"space":26526,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26528,"publishedVersion":331,"revision":62,"contentType":26530,"locale":29},{"sys":26527},{"type":12,"linkType":13,"id":14},{"sys":26529},{"id":21,"type":12,"linkType":22},{"sys":26531},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26533,"metaTitle":341,"metaDescription":342,"mainTitle":26534,"subtitle":360,"heroImage":26549,"ctaButton":383,"ctaLink":384},[340],{"data":26535,"content":26536,"nodeType":74},{},[26537,26543],{"data":26538,"content":26539,"nodeType":78},{},[26540],{"data":26541,"marks":26542,"value":352,"nodeType":82},{},[],{"data":26544,"content":26545,"nodeType":87},{},[26546],{"data":26547,"marks":26548,"value":359,"nodeType":82},{},[],{"metadata":26550,"sys":26553,"fields":26558},{"tags":26551,"concepts":26552},[],[],{"space":26554,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26556,"publishedVersion":62,"revision":44,"locale":29},{"sys":26555},{"type":12,"linkType":13,"id":14},{"sys":26557},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26559},{"url":375,"details":26560,"fileName":381,"contentType":382},{"size":377,"image":26561},{"width":379,"height":380},{"sys":26563,"fields":26566},{"id":26564,"createdAt":26565},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":26567,"slug":26568,"articleIntro":26567,"category":26569},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[26570],{"metadata":26571,"sys":26574,"fields":26581},{"tags":26572,"concepts":26573},[],[],{"space":26575,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26577,"publishedVersion":331,"revision":62,"contentType":26579,"locale":29},{"sys":26576},{"type":12,"linkType":13,"id":14},{"sys":26578},{"id":21,"type":12,"linkType":22},{"sys":26580},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26582,"metaTitle":341,"metaDescription":342,"mainTitle":26583,"subtitle":360,"heroImage":26598,"ctaButton":383,"ctaLink":384},[340],{"data":26584,"content":26585,"nodeType":74},{},[26586,26592],{"data":26587,"content":26588,"nodeType":78},{},[26589],{"data":26590,"marks":26591,"value":352,"nodeType":82},{},[],{"data":26593,"content":26594,"nodeType":87},{},[26595],{"data":26596,"marks":26597,"value":359,"nodeType":82},{},[],{"metadata":26599,"sys":26602,"fields":26607},{"tags":26600,"concepts":26601},[],[],{"space":26603,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26605,"publishedVersion":62,"revision":44,"locale":29},{"sys":26604},{"type":12,"linkType":13,"id":14},{"sys":26606},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26608},{"url":375,"details":26609,"fileName":381,"contentType":382},{"size":377,"image":26610},{"width":379,"height":380},{"sys":26612,"fields":26615},{"id":26613,"createdAt":26614},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":26616,"slug":26617,"articleIntro":26616,"category":26618},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[26619],{"metadata":26620,"sys":26623,"fields":26630},{"tags":26621,"concepts":26622},[],[],{"space":26624,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26626,"publishedVersion":331,"revision":62,"contentType":26628,"locale":29},{"sys":26625},{"type":12,"linkType":13,"id":14},{"sys":26627},{"id":21,"type":12,"linkType":22},{"sys":26629},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26631,"metaTitle":341,"metaDescription":342,"mainTitle":26632,"subtitle":360,"heroImage":26647,"ctaButton":383,"ctaLink":384},[340],{"data":26633,"content":26634,"nodeType":74},{},[26635,26641],{"data":26636,"content":26637,"nodeType":78},{},[26638],{"data":26639,"marks":26640,"value":352,"nodeType":82},{},[],{"data":26642,"content":26643,"nodeType":87},{},[26644],{"data":26645,"marks":26646,"value":359,"nodeType":82},{},[],{"metadata":26648,"sys":26651,"fields":26656},{"tags":26649,"concepts":26650},[],[],{"space":26652,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26654,"publishedVersion":62,"revision":44,"locale":29},{"sys":26653},{"type":12,"linkType":13,"id":14},{"sys":26655},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26657},{"url":375,"details":26658,"fileName":381,"contentType":382},{"size":377,"image":26659},{"width":379,"height":380},{"sys":26661,"fields":26664},{"id":26662,"createdAt":26663},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":26665,"slug":26666,"articleIntro":-1,"category":26667},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[26668],{"metadata":26669,"sys":26672,"fields":26679},{"tags":26670,"concepts":26671},[],[],{"space":26673,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26675,"publishedVersion":331,"revision":62,"contentType":26677,"locale":29},{"sys":26674},{"type":12,"linkType":13,"id":14},{"sys":26676},{"id":21,"type":12,"linkType":22},{"sys":26678},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26680,"metaTitle":341,"metaDescription":342,"mainTitle":26681,"subtitle":360,"heroImage":26696,"ctaButton":383,"ctaLink":384},[340],{"data":26682,"content":26683,"nodeType":74},{},[26684,26690],{"data":26685,"content":26686,"nodeType":78},{},[26687],{"data":26688,"marks":26689,"value":352,"nodeType":82},{},[],{"data":26691,"content":26692,"nodeType":87},{},[26693],{"data":26694,"marks":26695,"value":359,"nodeType":82},{},[],{"metadata":26697,"sys":26700,"fields":26705},{"tags":26698,"concepts":26699},[],[],{"space":26701,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26703,"publishedVersion":62,"revision":44,"locale":29},{"sys":26702},{"type":12,"linkType":13,"id":14},{"sys":26704},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26706},{"url":375,"details":26707,"fileName":381,"contentType":382},{"size":377,"image":26708},{"width":379,"height":380},{"sys":26710,"fields":26713},{"id":26711,"createdAt":26712},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":26714,"slug":26715,"articleIntro":26714,"category":26716},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[26717],{"metadata":26718,"sys":26721,"fields":26728},{"tags":26719,"concepts":26720},[],[],{"space":26722,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26724,"publishedVersion":331,"revision":62,"contentType":26726,"locale":29},{"sys":26723},{"type":12,"linkType":13,"id":14},{"sys":26725},{"id":21,"type":12,"linkType":22},{"sys":26727},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26729,"metaTitle":341,"metaDescription":342,"mainTitle":26730,"subtitle":360,"heroImage":26745,"ctaButton":383,"ctaLink":384},[340],{"data":26731,"content":26732,"nodeType":74},{},[26733,26739],{"data":26734,"content":26735,"nodeType":78},{},[26736],{"data":26737,"marks":26738,"value":352,"nodeType":82},{},[],{"data":26740,"content":26741,"nodeType":87},{},[26742],{"data":26743,"marks":26744,"value":359,"nodeType":82},{},[],{"metadata":26746,"sys":26749,"fields":26754},{"tags":26747,"concepts":26748},[],[],{"space":26750,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26752,"publishedVersion":62,"revision":44,"locale":29},{"sys":26751},{"type":12,"linkType":13,"id":14},{"sys":26753},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26755},{"url":375,"details":26756,"fileName":381,"contentType":382},{"size":377,"image":26757},{"width":379,"height":380},{"sys":26759,"fields":26762},{"id":26760,"createdAt":26761},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":26763,"slug":26764,"articleIntro":-1,"category":26765},"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",[26766],{"metadata":26767,"sys":26770,"fields":26777},{"tags":26768,"concepts":26769},[],[],{"space":26771,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26773,"publishedVersion":331,"revision":62,"contentType":26775,"locale":29},{"sys":26772},{"type":12,"linkType":13,"id":14},{"sys":26774},{"id":21,"type":12,"linkType":22},{"sys":26776},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26778,"metaTitle":341,"metaDescription":342,"mainTitle":26779,"subtitle":360,"heroImage":26794,"ctaButton":383,"ctaLink":384},[340],{"data":26780,"content":26781,"nodeType":74},{},[26782,26788],{"data":26783,"content":26784,"nodeType":78},{},[26785],{"data":26786,"marks":26787,"value":352,"nodeType":82},{},[],{"data":26789,"content":26790,"nodeType":87},{},[26791],{"data":26792,"marks":26793,"value":359,"nodeType":82},{},[],{"metadata":26795,"sys":26798,"fields":26803},{"tags":26796,"concepts":26797},[],[],{"space":26799,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26801,"publishedVersion":62,"revision":44,"locale":29},{"sys":26800},{"type":12,"linkType":13,"id":14},{"sys":26802},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26804},{"url":375,"details":26805,"fileName":381,"contentType":382},{"size":377,"image":26806},{"width":379,"height":380},{"sys":26808,"fields":26811},{"id":26809,"createdAt":26810},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":26812,"slug":26813,"articleIntro":26812,"category":26814},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[26815],{"metadata":26816,"sys":26819,"fields":26826},{"tags":26817,"concepts":26818},[],[],{"space":26820,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26822,"publishedVersion":331,"revision":62,"contentType":26824,"locale":29},{"sys":26821},{"type":12,"linkType":13,"id":14},{"sys":26823},{"id":21,"type":12,"linkType":22},{"sys":26825},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26827,"metaTitle":341,"metaDescription":342,"mainTitle":26828,"subtitle":360,"heroImage":26843,"ctaButton":383,"ctaLink":384},[340],{"data":26829,"content":26830,"nodeType":74},{},[26831,26837],{"data":26832,"content":26833,"nodeType":78},{},[26834],{"data":26835,"marks":26836,"value":352,"nodeType":82},{},[],{"data":26838,"content":26839,"nodeType":87},{},[26840],{"data":26841,"marks":26842,"value":359,"nodeType":82},{},[],{"metadata":26844,"sys":26847,"fields":26852},{"tags":26845,"concepts":26846},[],[],{"space":26848,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26850,"publishedVersion":62,"revision":44,"locale":29},{"sys":26849},{"type":12,"linkType":13,"id":14},{"sys":26851},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26853},{"url":375,"details":26854,"fileName":381,"contentType":382},{"size":377,"image":26855},{"width":379,"height":380},{"sys":26857,"fields":26860},{"id":26858,"createdAt":26859},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":26861,"slug":26862,"articleIntro":26861,"category":26863},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[26864],{"metadata":26865,"sys":26868,"fields":26875},{"tags":26866,"concepts":26867},[],[],{"space":26869,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26871,"publishedVersion":331,"revision":62,"contentType":26873,"locale":29},{"sys":26870},{"type":12,"linkType":13,"id":14},{"sys":26872},{"id":21,"type":12,"linkType":22},{"sys":26874},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26876,"metaTitle":341,"metaDescription":342,"mainTitle":26877,"subtitle":360,"heroImage":26892,"ctaButton":383,"ctaLink":384},[340],{"data":26878,"content":26879,"nodeType":74},{},[26880,26886],{"data":26881,"content":26882,"nodeType":78},{},[26883],{"data":26884,"marks":26885,"value":352,"nodeType":82},{},[],{"data":26887,"content":26888,"nodeType":87},{},[26889],{"data":26890,"marks":26891,"value":359,"nodeType":82},{},[],{"metadata":26893,"sys":26896,"fields":26901},{"tags":26894,"concepts":26895},[],[],{"space":26897,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26899,"publishedVersion":62,"revision":44,"locale":29},{"sys":26898},{"type":12,"linkType":13,"id":14},{"sys":26900},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26902},{"url":375,"details":26903,"fileName":381,"contentType":382},{"size":377,"image":26904},{"width":379,"height":380},{"sys":26906,"fields":26909},{"id":26907,"createdAt":26908},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":26910,"slug":26911,"articleIntro":-1,"category":26912},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[26913],{"metadata":26914,"sys":26917,"fields":26924},{"tags":26915,"concepts":26916},[],[],{"space":26918,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26920,"publishedVersion":331,"revision":62,"contentType":26922,"locale":29},{"sys":26919},{"type":12,"linkType":13,"id":14},{"sys":26921},{"id":21,"type":12,"linkType":22},{"sys":26923},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26925,"metaTitle":341,"metaDescription":342,"mainTitle":26926,"subtitle":360,"heroImage":26941,"ctaButton":383,"ctaLink":384},[340],{"data":26927,"content":26928,"nodeType":74},{},[26929,26935],{"data":26930,"content":26931,"nodeType":78},{},[26932],{"data":26933,"marks":26934,"value":352,"nodeType":82},{},[],{"data":26936,"content":26937,"nodeType":87},{},[26938],{"data":26939,"marks":26940,"value":359,"nodeType":82},{},[],{"metadata":26942,"sys":26945,"fields":26950},{"tags":26943,"concepts":26944},[],[],{"space":26946,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26948,"publishedVersion":62,"revision":44,"locale":29},{"sys":26947},{"type":12,"linkType":13,"id":14},{"sys":26949},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":26951},{"url":375,"details":26952,"fileName":381,"contentType":382},{"size":377,"image":26953},{"width":379,"height":380},{"sys":26955,"fields":26958},{"id":26956,"createdAt":26957},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":26959,"slug":26960,"articleIntro":26959,"category":26961},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[26962],{"metadata":26963,"sys":26966,"fields":26973},{"tags":26964,"concepts":26965},[],[],{"space":26967,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":26969,"publishedVersion":331,"revision":62,"contentType":26971,"locale":29},{"sys":26968},{"type":12,"linkType":13,"id":14},{"sys":26970},{"id":21,"type":12,"linkType":22},{"sys":26972},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":26974,"metaTitle":341,"metaDescription":342,"mainTitle":26975,"subtitle":360,"heroImage":26990,"ctaButton":383,"ctaLink":384},[340],{"data":26976,"content":26977,"nodeType":74},{},[26978,26984],{"data":26979,"content":26980,"nodeType":78},{},[26981],{"data":26982,"marks":26983,"value":352,"nodeType":82},{},[],{"data":26985,"content":26986,"nodeType":87},{},[26987],{"data":26988,"marks":26989,"value":359,"nodeType":82},{},[],{"metadata":26991,"sys":26994,"fields":26999},{"tags":26992,"concepts":26993},[],[],{"space":26995,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":26997,"publishedVersion":62,"revision":44,"locale":29},{"sys":26996},{"type":12,"linkType":13,"id":14},{"sys":26998},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27000},{"url":375,"details":27001,"fileName":381,"contentType":382},{"size":377,"image":27002},{"width":379,"height":380},{"sys":27004,"fields":27007},{"id":27005,"createdAt":27006},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":27008,"slug":27009,"articleIntro":-1,"category":27010},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[27011],{"metadata":27012,"sys":27015,"fields":27022},{"tags":27013,"concepts":27014},[],[],{"space":27016,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27018,"publishedVersion":331,"revision":62,"contentType":27020,"locale":29},{"sys":27017},{"type":12,"linkType":13,"id":14},{"sys":27019},{"id":21,"type":12,"linkType":22},{"sys":27021},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27023,"metaTitle":341,"metaDescription":342,"mainTitle":27024,"subtitle":360,"heroImage":27039,"ctaButton":383,"ctaLink":384},[340],{"data":27025,"content":27026,"nodeType":74},{},[27027,27033],{"data":27028,"content":27029,"nodeType":78},{},[27030],{"data":27031,"marks":27032,"value":352,"nodeType":82},{},[],{"data":27034,"content":27035,"nodeType":87},{},[27036],{"data":27037,"marks":27038,"value":359,"nodeType":82},{},[],{"metadata":27040,"sys":27043,"fields":27048},{"tags":27041,"concepts":27042},[],[],{"space":27044,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27046,"publishedVersion":62,"revision":44,"locale":29},{"sys":27045},{"type":12,"linkType":13,"id":14},{"sys":27047},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27049},{"url":375,"details":27050,"fileName":381,"contentType":382},{"size":377,"image":27051},{"width":379,"height":380},{"sys":27053,"fields":27056},{"id":27054,"createdAt":27055},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":27057,"slug":27058,"articleIntro":27057,"category":27059},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[27060],{"metadata":27061,"sys":27064,"fields":27071},{"tags":27062,"concepts":27063},[],[],{"space":27065,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27067,"publishedVersion":331,"revision":62,"contentType":27069,"locale":29},{"sys":27066},{"type":12,"linkType":13,"id":14},{"sys":27068},{"id":21,"type":12,"linkType":22},{"sys":27070},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27072,"metaTitle":341,"metaDescription":342,"mainTitle":27073,"subtitle":360,"heroImage":27088,"ctaButton":383,"ctaLink":384},[340],{"data":27074,"content":27075,"nodeType":74},{},[27076,27082],{"data":27077,"content":27078,"nodeType":78},{},[27079],{"data":27080,"marks":27081,"value":352,"nodeType":82},{},[],{"data":27083,"content":27084,"nodeType":87},{},[27085],{"data":27086,"marks":27087,"value":359,"nodeType":82},{},[],{"metadata":27089,"sys":27092,"fields":27097},{"tags":27090,"concepts":27091},[],[],{"space":27093,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27095,"publishedVersion":62,"revision":44,"locale":29},{"sys":27094},{"type":12,"linkType":13,"id":14},{"sys":27096},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27098},{"url":375,"details":27099,"fileName":381,"contentType":382},{"size":377,"image":27100},{"width":379,"height":380},{"sys":27102,"fields":27105},{"id":27103,"createdAt":27104},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":27106,"slug":27107,"articleIntro":27106,"category":27108},"2313 - Constructions","compte-2313-constructions",[27109],{"metadata":27110,"sys":27113,"fields":27120},{"tags":27111,"concepts":27112},[],[],{"space":27114,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27116,"publishedVersion":331,"revision":62,"contentType":27118,"locale":29},{"sys":27115},{"type":12,"linkType":13,"id":14},{"sys":27117},{"id":21,"type":12,"linkType":22},{"sys":27119},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27121,"metaTitle":341,"metaDescription":342,"mainTitle":27122,"subtitle":360,"heroImage":27137,"ctaButton":383,"ctaLink":384},[340],{"data":27123,"content":27124,"nodeType":74},{},[27125,27131],{"data":27126,"content":27127,"nodeType":78},{},[27128],{"data":27129,"marks":27130,"value":352,"nodeType":82},{},[],{"data":27132,"content":27133,"nodeType":87},{},[27134],{"data":27135,"marks":27136,"value":359,"nodeType":82},{},[],{"metadata":27138,"sys":27141,"fields":27146},{"tags":27139,"concepts":27140},[],[],{"space":27142,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27144,"publishedVersion":62,"revision":44,"locale":29},{"sys":27143},{"type":12,"linkType":13,"id":14},{"sys":27145},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27147},{"url":375,"details":27148,"fileName":381,"contentType":382},{"size":377,"image":27149},{"width":379,"height":380},{"sys":27151,"fields":27154},{"id":27152,"createdAt":27153},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":27155,"slug":27156,"articleIntro":-1,"category":27157},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[27158],{"metadata":27159,"sys":27162,"fields":27169},{"tags":27160,"concepts":27161},[],[],{"space":27163,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27165,"publishedVersion":331,"revision":62,"contentType":27167,"locale":29},{"sys":27164},{"type":12,"linkType":13,"id":14},{"sys":27166},{"id":21,"type":12,"linkType":22},{"sys":27168},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27170,"metaTitle":341,"metaDescription":342,"mainTitle":27171,"subtitle":360,"heroImage":27186,"ctaButton":383,"ctaLink":384},[340],{"data":27172,"content":27173,"nodeType":74},{},[27174,27180],{"data":27175,"content":27176,"nodeType":78},{},[27177],{"data":27178,"marks":27179,"value":352,"nodeType":82},{},[],{"data":27181,"content":27182,"nodeType":87},{},[27183],{"data":27184,"marks":27185,"value":359,"nodeType":82},{},[],{"metadata":27187,"sys":27190,"fields":27195},{"tags":27188,"concepts":27189},[],[],{"space":27191,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27193,"publishedVersion":62,"revision":44,"locale":29},{"sys":27192},{"type":12,"linkType":13,"id":14},{"sys":27194},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27196},{"url":375,"details":27197,"fileName":381,"contentType":382},{"size":377,"image":27198},{"width":379,"height":380},{"sys":27200,"fields":27203},{"id":27201,"createdAt":27202},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":27204,"slug":27205,"articleIntro":27204,"category":27206},"2961 - Titres de participation","compte-2961-titres-de-participation",[27207],{"metadata":27208,"sys":27211,"fields":27218},{"tags":27209,"concepts":27210},[],[],{"space":27212,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27214,"publishedVersion":331,"revision":62,"contentType":27216,"locale":29},{"sys":27213},{"type":12,"linkType":13,"id":14},{"sys":27215},{"id":21,"type":12,"linkType":22},{"sys":27217},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27219,"metaTitle":341,"metaDescription":342,"mainTitle":27220,"subtitle":360,"heroImage":27235,"ctaButton":383,"ctaLink":384},[340],{"data":27221,"content":27222,"nodeType":74},{},[27223,27229],{"data":27224,"content":27225,"nodeType":78},{},[27226],{"data":27227,"marks":27228,"value":352,"nodeType":82},{},[],{"data":27230,"content":27231,"nodeType":87},{},[27232],{"data":27233,"marks":27234,"value":359,"nodeType":82},{},[],{"metadata":27236,"sys":27239,"fields":27244},{"tags":27237,"concepts":27238},[],[],{"space":27240,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27242,"publishedVersion":62,"revision":44,"locale":29},{"sys":27241},{"type":12,"linkType":13,"id":14},{"sys":27243},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27245},{"url":375,"details":27246,"fileName":381,"contentType":382},{"size":377,"image":27247},{"width":379,"height":380},{"sys":27249,"fields":27252},{"id":27250,"createdAt":27251},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":27253,"slug":27254,"articleIntro":27253,"category":27255},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[27256],{"metadata":27257,"sys":27260,"fields":27267},{"tags":27258,"concepts":27259},[],[],{"space":27261,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27263,"publishedVersion":331,"revision":62,"contentType":27265,"locale":29},{"sys":27262},{"type":12,"linkType":13,"id":14},{"sys":27264},{"id":21,"type":12,"linkType":22},{"sys":27266},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27268,"metaTitle":341,"metaDescription":342,"mainTitle":27269,"subtitle":360,"heroImage":27284,"ctaButton":383,"ctaLink":384},[340],{"data":27270,"content":27271,"nodeType":74},{},[27272,27278],{"data":27273,"content":27274,"nodeType":78},{},[27275],{"data":27276,"marks":27277,"value":352,"nodeType":82},{},[],{"data":27279,"content":27280,"nodeType":87},{},[27281],{"data":27282,"marks":27283,"value":359,"nodeType":82},{},[],{"metadata":27285,"sys":27288,"fields":27293},{"tags":27286,"concepts":27287},[],[],{"space":27289,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27291,"publishedVersion":62,"revision":44,"locale":29},{"sys":27290},{"type":12,"linkType":13,"id":14},{"sys":27292},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27294},{"url":375,"details":27295,"fileName":381,"contentType":382},{"size":377,"image":27296},{"width":379,"height":380},{"sys":27298,"fields":27301},{"id":27299,"createdAt":27300},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":27302,"slug":27303,"articleIntro":27302,"category":27304},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[27305],{"metadata":27306,"sys":27309,"fields":27316},{"tags":27307,"concepts":27308},[],[],{"space":27310,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27312,"publishedVersion":331,"revision":62,"contentType":27314,"locale":29},{"sys":27311},{"type":12,"linkType":13,"id":14},{"sys":27313},{"id":21,"type":12,"linkType":22},{"sys":27315},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27317,"metaTitle":341,"metaDescription":342,"mainTitle":27318,"subtitle":360,"heroImage":27333,"ctaButton":383,"ctaLink":384},[340],{"data":27319,"content":27320,"nodeType":74},{},[27321,27327],{"data":27322,"content":27323,"nodeType":78},{},[27324],{"data":27325,"marks":27326,"value":352,"nodeType":82},{},[],{"data":27328,"content":27329,"nodeType":87},{},[27330],{"data":27331,"marks":27332,"value":359,"nodeType":82},{},[],{"metadata":27334,"sys":27337,"fields":27342},{"tags":27335,"concepts":27336},[],[],{"space":27338,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27340,"publishedVersion":62,"revision":44,"locale":29},{"sys":27339},{"type":12,"linkType":13,"id":14},{"sys":27341},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27343},{"url":375,"details":27344,"fileName":381,"contentType":382},{"size":377,"image":27345},{"width":379,"height":380},{"sys":27347,"fields":27350},{"id":27348,"createdAt":27349},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":27351,"slug":27352,"articleIntro":27351,"category":27353},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[27354],{"metadata":27355,"sys":27358,"fields":27365},{"tags":27356,"concepts":27357},[],[],{"space":27359,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27361,"publishedVersion":331,"revision":62,"contentType":27363,"locale":29},{"sys":27360},{"type":12,"linkType":13,"id":14},{"sys":27362},{"id":21,"type":12,"linkType":22},{"sys":27364},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27366,"metaTitle":341,"metaDescription":342,"mainTitle":27367,"subtitle":360,"heroImage":27382,"ctaButton":383,"ctaLink":384},[340],{"data":27368,"content":27369,"nodeType":74},{},[27370,27376],{"data":27371,"content":27372,"nodeType":78},{},[27373],{"data":27374,"marks":27375,"value":352,"nodeType":82},{},[],{"data":27377,"content":27378,"nodeType":87},{},[27379],{"data":27380,"marks":27381,"value":359,"nodeType":82},{},[],{"metadata":27383,"sys":27386,"fields":27391},{"tags":27384,"concepts":27385},[],[],{"space":27387,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27389,"publishedVersion":62,"revision":44,"locale":29},{"sys":27388},{"type":12,"linkType":13,"id":14},{"sys":27390},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27392},{"url":375,"details":27393,"fileName":381,"contentType":382},{"size":377,"image":27394},{"width":379,"height":380},{"sys":27396,"fields":27399},{"id":27397,"createdAt":27398},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":27400,"slug":27401,"articleIntro":27400,"category":27402},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[27403],{"metadata":27404,"sys":27407,"fields":27414},{"tags":27405,"concepts":27406},[],[],{"space":27408,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27410,"publishedVersion":331,"revision":62,"contentType":27412,"locale":29},{"sys":27409},{"type":12,"linkType":13,"id":14},{"sys":27411},{"id":21,"type":12,"linkType":22},{"sys":27413},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27415,"metaTitle":341,"metaDescription":342,"mainTitle":27416,"subtitle":360,"heroImage":27431,"ctaButton":383,"ctaLink":384},[340],{"data":27417,"content":27418,"nodeType":74},{},[27419,27425],{"data":27420,"content":27421,"nodeType":78},{},[27422],{"data":27423,"marks":27424,"value":352,"nodeType":82},{},[],{"data":27426,"content":27427,"nodeType":87},{},[27428],{"data":27429,"marks":27430,"value":359,"nodeType":82},{},[],{"metadata":27432,"sys":27435,"fields":27440},{"tags":27433,"concepts":27434},[],[],{"space":27436,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27438,"publishedVersion":62,"revision":44,"locale":29},{"sys":27437},{"type":12,"linkType":13,"id":14},{"sys":27439},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27441},{"url":375,"details":27442,"fileName":381,"contentType":382},{"size":377,"image":27443},{"width":379,"height":380},{"sys":27445,"fields":27448},{"id":27446,"createdAt":27447},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":27449,"slug":27450,"articleIntro":27449,"category":27451},"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",[27452],{"metadata":27453,"sys":27456,"fields":27463},{"tags":27454,"concepts":27455},[],[],{"space":27457,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27459,"publishedVersion":331,"revision":62,"contentType":27461,"locale":29},{"sys":27458},{"type":12,"linkType":13,"id":14},{"sys":27460},{"id":21,"type":12,"linkType":22},{"sys":27462},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27464,"metaTitle":341,"metaDescription":342,"mainTitle":27465,"subtitle":360,"heroImage":27480,"ctaButton":383,"ctaLink":384},[340],{"data":27466,"content":27467,"nodeType":74},{},[27468,27474],{"data":27469,"content":27470,"nodeType":78},{},[27471],{"data":27472,"marks":27473,"value":352,"nodeType":82},{},[],{"data":27475,"content":27476,"nodeType":87},{},[27477],{"data":27478,"marks":27479,"value":359,"nodeType":82},{},[],{"metadata":27481,"sys":27484,"fields":27489},{"tags":27482,"concepts":27483},[],[],{"space":27485,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27487,"publishedVersion":62,"revision":44,"locale":29},{"sys":27486},{"type":12,"linkType":13,"id":14},{"sys":27488},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27490},{"url":375,"details":27491,"fileName":381,"contentType":382},{"size":377,"image":27492},{"width":379,"height":380},{"sys":27494,"fields":27497},{"id":27495,"createdAt":27496},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":27498,"slug":27499,"articleIntro":27498,"category":27500},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[27501],{"metadata":27502,"sys":27505,"fields":27512},{"tags":27503,"concepts":27504},[],[],{"space":27506,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27508,"publishedVersion":331,"revision":62,"contentType":27510,"locale":29},{"sys":27507},{"type":12,"linkType":13,"id":14},{"sys":27509},{"id":21,"type":12,"linkType":22},{"sys":27511},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27513,"metaTitle":341,"metaDescription":342,"mainTitle":27514,"subtitle":360,"heroImage":27529,"ctaButton":383,"ctaLink":384},[340],{"data":27515,"content":27516,"nodeType":74},{},[27517,27523],{"data":27518,"content":27519,"nodeType":78},{},[27520],{"data":27521,"marks":27522,"value":352,"nodeType":82},{},[],{"data":27524,"content":27525,"nodeType":87},{},[27526],{"data":27527,"marks":27528,"value":359,"nodeType":82},{},[],{"metadata":27530,"sys":27533,"fields":27538},{"tags":27531,"concepts":27532},[],[],{"space":27534,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27536,"publishedVersion":62,"revision":44,"locale":29},{"sys":27535},{"type":12,"linkType":13,"id":14},{"sys":27537},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27539},{"url":375,"details":27540,"fileName":381,"contentType":382},{"size":377,"image":27541},{"width":379,"height":380},{"sys":27543,"fields":27546},{"id":27544,"createdAt":27545},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":27547,"slug":27548,"articleIntro":27547,"category":27549},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[27550],{"metadata":27551,"sys":27554,"fields":27561},{"tags":27552,"concepts":27553},[],[],{"space":27555,"id":326,"type":16,"createdAt":327,"updatedAt":328,"environment":27557,"publishedVersion":331,"revision":62,"contentType":27559,"locale":29},{"sys":27556},{"type":12,"linkType":13,"id":14},{"sys":27558},{"id":21,"type":12,"linkType":22},{"sys":27560},{"type":12,"linkType":27,"id":334},{"contentfulName":336,"modelCategoryName":337,"slug":338,"contentTypeSlug":27562,"metaTitle":341,"metaDescription":342,"mainTitle":27563,"subtitle":360,"heroImage":27578,"ctaButton":383,"ctaLink":384},[340],{"data":27564,"content":27565,"nodeType":74},{},[27566,27572],{"data":27567,"content":27568,"nodeType":78},{},[27569],{"data":27570,"marks":27571,"value":352,"nodeType":82},{},[],{"data":27573,"content":27574,"nodeType":87},{},[27575],{"data":27576,"marks":27577,"value":359,"nodeType":82},{},[],{"metadata":27579,"sys":27582,"fields":27587},{"tags":27580,"concepts":27581},[],[],{"space":27583,"id":368,"type":58,"createdAt":369,"updatedAt":369,"environment":27585,"publishedVersion":62,"revision":44,"locale":29},{"sys":27584},{"type":12,"linkType":13,"id":14},{"sys":27586},{"id":21,"type":12,"linkType":22},{"title":373,"description":359,"file":27588},{"url":375,"details":27589,"fileName":381,"contentType":382},{"size":377,"image":27590},{"width":379,"height":380},1780085354198]